{"id":9743,"date":"2026-09-07T10:45:48","date_gmt":"2026-09-07T03:45:48","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9743"},"modified":"2026-09-29T10:55:10","modified_gmt":"2026-09-29T03:55:10","slug":"cong-van-13751-don-qldn1","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-13751-don-qldn1\/","title":{"rendered":"\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\uff1a\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-253-2026-ND-CP-huong-dan-Luat-Thue-thu-nhap-ca-nhan-699193.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4253\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 2026\u5e74\u5ea6\u306e\u8ab2\u7a0e\u5e74\u5ea6\u304b\u3089\u6b63\u5f0f\u306b\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u65b0\u898f\u5247\u306e\u6cd5\u7684\u6839\u62e0\u3068\u5b9f\u52d9\u4e0a\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u6982\u8aac\u3057\u307e\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-13751-don-qldn1-2026-cua-thue-dong-nai-ve-chinh-sach-thue-thu-nhap-ca-nhan-441555-d6.html\" target=\"_blank\" rel=\"noopener\">\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u7d66\u4e0e\u8a08\u7b97\u62c5\u5f53\u8005\u306f\u6700\u521d\u304b\u3089\u6b63\u3057\u304f\u652f\u6255\u3044\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u7d4c\u8cbb\u306e\u4e0d\u627f\u8a8d\u3084\u5f93\u696d\u54e1\u798f\u5229\u539a\u751f\u8cbb\u306e\u904e\u5c0f\u8a55\u4fa1\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\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 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href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-13751-don-qldn1\/#Vi_sao_Cong_van_13751DON-QLDN1_dang_duoc_ke_toan_tien_luong_dac_biet_quan_tam\" >\u306a\u305c\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306f\u7d66\u4e0e\u8a08\u7b97\u62c5\u5f53\u8005\u304b\u3089\u7279\u5225\u306a\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u308b\u306e\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\/cong-van-13751-don-qldn1\/#Can_cu_phap_ly_ma_Cong_van_13751DON-QLDN1_dan_chieu\" >\u516c\u5f0f\u66f8\u7c2113751\/DON-QLDN1\u3067\u5f15\u7528\u3055\u308c\u3066\u3044\u308b\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\/cong-van-13751-don-qldn1\/#Dieu_38_Luat_Quan_ly_thue_2025_Co_so_de_co_quan_thue_ban_hanh_huong_dan\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-13751-don-qldn1\/#Doanh_nghiep_nen_lam_gi_de_tuan_thu_dung_quy_dinh\" >\u4f01\u696d\u306f\u898f\u5236\u9075\u5b88\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u306b\u4f55\u3092\u3059\u308b\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-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-13751-don-qldn1\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-13751-don-qldn1\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-13751-don-qldn1\/#Cau_hoi_thuong_gap_ve_Cong_van_13751DON-QLDN1\" >\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\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-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-13751-don-qldn1\/#Cong_van_13751DON-QLDN1_ap_dung_cho_doi_tuong_nao\" >\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306f\u3001\u3069\u306e\u7d44\u7e54\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\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\/cong-van-13751-don-qldn1\/#Khoan_BHXH_dong_o_nuoc_ngoai_co_duoc_tru_khi_tinh_thue_TNCN_tai_Viet_Nam_khong\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-13751-don-qldn1\/#Cong_van_13751DON-QLDN1_va_Nghi_dinh_2532026ND-CP_ap_dung_tu_thoi_diem_nao\" >\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u304a\u3088\u3073\u653f\u4ee4253\/2026\/ND-CP\u306f\u3001\u3044\u3064\u304b\u3089\u767a\u52b9\u3057\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\/cong-van-13751-don-qldn1\/#Bao_hiem_nhan_tho_bao_hiem_huu_tri_tu_nguyen_co_thuoc_pham_vi_duoc_tru_khong\" >\u751f\u547d\u4fdd\u967a\u3084\u4efb\u610f\u9000\u8077\u5e74\u91d1\u4fdd\u967a\u306f\u7a0e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_Cong_van_13751DON-QLDN1_dang_duoc_ke_toan_tien_luong_dac_biet_quan_tam\"><\/span><b>\u306a\u305c\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306f\u7d66\u4e0e\u8a08\u7b97\u62c5\u5f53\u8005\u304b\u3089\u7279\u5225\u306a\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u308b\u306e\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;\">2026\u5e747\u67081\u65e5\u3088\u308a\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u653f\u4ee4253\/2026\/ND-CP\u304c\u6b63\u5f0f\u306b\u65bd\u884c\u3055\u308c\u30012026\u8ab2\u7a0e\u5e74\u5ea6\u4ee5\u964d\u306e\u5c45\u4f4f\u8005\u306e\u7d66\u4e0e\u6240\u5f97\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6cd5\u5236\u5ea6\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u3092\u96c7\u7528\u3059\u308b\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u524d\u306b\u3069\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3067\u304d\u308b\u304b\u3001\u307e\u305f\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u50cd\u304d\u306a\u304c\u3089\u6d77\u5916\u3067\u7fa9\u52d9\u7684\u306a\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u6255\u3044\u7d9a\u3051\u3066\u3044\u308b\u52b4\u50cd\u8005\u306e\u30b1\u30fc\u30b9\u3092\u3069\u306e\u3088\u3046\u306b\u51e6\u7406\u3059\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u3001\u5927\u304d\u306a\u6df7\u4e71\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u5236\u5b9a\u306e\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306f\u3001\u3053\u306e\u8cea\u554f\u306b\u76f4\u63a5\u7b54\u3048\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306f\u65b0\u3057\u3044\u6cd5\u7684\u6587\u66f8\u3067\u306f\u306a\u304f\u3001\u65e2\u5b58\u306e\u898f\u5236\u306b\u57fa\u3065\u3044\u305f\u9069\u7528\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u3059\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"noopener\"> \u7a0e\u52d9\u884c\u653f\u6cd52025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u306e\u6cd5\u5f8b\u306f\u653f\u4ee4253\/2026\/ND-CP\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3001\u5916\u56fd\u4eba\u5c02\u9580\u5bb6\u3092\u96c7\u7528\u3059\u308b\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u4e00\u822c\u7684\u306a\u72b6\u6cc1\u306b\u7684\u78ba\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u975e\u5e38\u306b\u5b9f\u7528\u7684\u306a\u4fa1\u5024\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u8a08\u7b97\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u3001\u901a\u905413751\/DON-QLDN1\u3092\u5341\u5206\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u30012\u3064\u306e\u5177\u4f53\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u30021\u3064\u306f\u3001\u652f\u6255\u671f\u9593\u304b\u3089\u306e\u8ab2\u7a0e\u5bfe\u8c61\u500b\u4eba\u6240\u5f97\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3057\u3001\u5e74\u9593\u7a0e\u52d9\u7533\u544a\u6642\u306e\u9061\u53ca\u7684\u306a\u8abf\u6574\u3092\u56de\u907f\u3067\u304d\u308b\u3053\u3068\u3001\u3082\u30461\u3064\u306f\u3001\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u7d66\u4e0e\u8a18\u9332\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u3063\u3066\u5be9\u67fb\u3055\u308c\u308b\u969b\u306b\u3001\u8aac\u660e\u306e\u305f\u3081\u306e\u78ba\u56fa\u305f\u308b\u6839\u62e0\u3092\u63d0\u4f9b\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ma_Cong_van_13751DON-QLDN1_dan_chieu\"><\/span><b>\u516c\u5f0f\u66f8\u7c2113751\/DON-QLDN1\u3067\u5f15\u7528\u3055\u308c\u3066\u3044\u308b\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9745\" aria-describedby=\"caption-attachment-9745\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9745\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 C\u00f4ng v\u0103n 13751\/DON-QLDN1 d\u1eabn chi\u1ebfu\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9745\" class=\"wp-caption-text\">\u516c\u5f0f\u66f8\u7c2113751\/DON-QLDN1\u3067\u5f15\u7528\u3055\u308c\u3066\u3044\u308b\u6cd5\u7684\u6839\u62e0<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u5168\u4f53\u306f\u30013\u3064\u306e\u6cd5\u7684\u6839\u62e0\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u6a29\u9650\u3001\u500b\u4eba\u306e\u5c45\u4f4f\u5730\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u3001\u304a\u3088\u3073\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u500b\u4eba\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u63a7\u9664\u9805\u76ee\u306b\u95a2\u3059\u308b\u898f\u5247\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_38_Luat_Quan_ly_thue_2025_Co_so_de_co_quan_thue_ban_hanh_huong_dan\"><\/span><b>2025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c38\u6761\uff1a\u7a0e\u52d9\u5f53\u5c40\u304c\u6307\u91dd\u3092\u767a\u51fa\u3059\u308b\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306f\u3001\u4e3b\u306b2025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c38\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u52d9\u884c\u653f\u6a5f\u95a2\u306e\u8077\u52d9\u306b\u57fa\u3065\u3044\u3066\u304a\u308a\u3001\u540c\u6761\u3067\u306f\u7a0e\u52d9\u5f53\u5c40\u304c\u4ee5\u4e0b\u306e\u8077\u52d9\u3092\u6709\u3059\u308b\u3053\u3068\u304c\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3001\u7a0e\u6cd5\u3092\u5468\u77e5\u3001\u5e83\u5831\u3001\u6307\u5c0e\u3001\u8aac\u660e\u3059\u308b\u3053\u3068\u3002\u307e\u305f\u3001\u7701\u304a\u3088\u3073\u5e02\u30ec\u30d9\u30eb\u306e\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u30bb\u30f3\u30bf\u30fc\u3001\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3001\u30de\u30b9\u30e1\u30c7\u30a3\u30a2\u3092\u901a\u3058\u3066\u3001\u7a0e\u52d9\u884c\u653f\u624b\u7d9a\u304d\u3001\u81ea\u4e3b\u7684\u306a\u7d0d\u7a0e\u5968\u52b1\u30d7\u30ed\u30b0\u30e9\u30e0\u3001\u512a\u9047\u63aa\u7f6e\u3092\u516c\u8868\u3059\u308b\u3053\u3068\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u8aac\u660e\u3092\u5f97\u308b\u305f\u3081\u306e\u516c\u5f0f\u306a\u624b\u6bb5\u3068\u3057\u3066\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u6cd5\u7684\u6587\u66f8\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f01\u696d\u306f\u540c\u69d8\u306e\u30b1\u30fc\u30b9\u3092\u51e6\u7406\u3059\u308b\u969b\u306b\u3001\u4e00\u8cab\u3057\u305f\u9069\u7528\u57fa\u6e96\u3068\u3057\u3066\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ca_nhan_cu_tru_theo_khoan_1_Dieu_4_Nghi_dinh_2532026ND-CP\"><\/span><b>\u653f\u4ee4253\/2026\/ND-CP\u7b2c4\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u500b\u4eba\u5c45\u4f4f\u8981\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u66f8\u7c2113751\/DON-QLDN1\u306e\u6700\u521d\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u304c\u300c\u5c45\u4f4f\u8005\u300d\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u3053\u306e\u516c\u5f0f\u66f8\u7c21\u3067\u793a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u8cc7\u683c\u304c\u3042\u308b\u306e\u306f\u5c45\u4f4f\u8005\u306e\u307f\u3060\u304b\u3089\u3067\u3059\u3002\u653f\u4ee4253\/2026\/ND-CP\u7b2c4\u6761\u7b2c1\u9805\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u66a6\u5e74\u5185\u307e\u305f\u306f\u30d9\u30c8\u30ca\u30e0\u3078\u306e\u5165\u56fd\u521d\u65e5\u304b\u3089\u9023\u7d9a\u3059\u308b12\u30f6\u6708\u4ee5\u5185\u306b\u3001\u30d9\u30c8\u30ca\u30e0\u306b183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u3053\u3068\u3002\u5165\u56fd\u3068\u51fa\u56fd\u3092\u7e70\u308a\u8fd4\u3059\u5834\u5408\u3001\u5165\u56fd\u65e5\u30921\u65e5\u3001\u51fa\u56fd\u65e5\u30921\u65e5\u3068\u6570\u3048\u3001\u5165\u56fd\u3068\u51fa\u56fd\u304c\u540c\u65e5\u306e\u5834\u5408\u306f\u3001\u6ede\u5728\u65e5\u6570\u30921\u65e5\u3068\u6570\u3048\u308b\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5230\u7740\u65e5\u3068\u51fa\u767a\u65e5\u306f\u3001\u5165\u56fd\u7ba1\u7406\u5c40\u304c\u30d1\u30b9\u30dd\u30fc\u30c8\u3001\u65c5\u884c\u66f8\u985e\u3001\u307e\u305f\u306f\u500b\u4eba\u306e\u5165\u56fd\u304a\u3088\u3073\u51fa\u56fd\u76ee\u7684\u306b\u95a2\u9023\u3059\u308b\u305d\u306e\u4ed6\u306e\u66f8\u985e\u306b\u8a18\u8f09\u3057\u305f\u8a3c\u660e\u66f8\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u3068\u6ede\u5728\u56fd\u9593\u3092\u983b\u7e41\u306b\u5f80\u6765\u3059\u308b\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u7d66\u4e0e\u62c5\u5f53\u8005\u306f\u3001\u901a\u905413751\/DON-QLDN1\u306b\u5f93\u3063\u3066\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u524d\u306b\u3001\u5165\u56fd\u304a\u3088\u3073\u51fa\u56fd\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u614e\u91cd\u306b\u6bd4\u8f03\u3057\u3066\u5c45\u4f4f\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_bao_hiem_duoc_tru_theo_khoan_2_Dieu_46_Nghi_dinh_2532026ND-CP\"><\/span><b>\u4fdd\u967a\u6599\u306f\u3001\u653f\u4ee4253\/2026\/ND-CP\u7b2c46\u6761\u7b2c2\u9805\u306b\u57fa\u3065\u304d\u63a7\u9664\u53ef\u80fd\u3067\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u306e\u5c45\u4f4f\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u305f\u5f8c\u3001\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306f\u3001\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u304b\u3089\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u3001\u653f\u4ee4253\/2026\/ND-CP\u7b2c46\u6761\u7b2c2\u9805\u3092\u53c2\u7167\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8ab2\u7a0e\u6240\u5f97\u306f\u3001\u653f\u4ee4\u7b2c8\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7dcf\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u5931\u696d\u4fdd\u967a\u6599\u3001\u5f37\u5236\u4fdd\u967a\u3078\u306e\u52a0\u5165\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u7279\u5b9a\u306e\u696d\u7a2e\u304a\u3088\u3073\u8077\u696d\u306b\u5bfe\u3059\u308b\u8077\u696d\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u6599\u3001\u793e\u4f1a\u4fdd\u967a\u6cd5\u306b\u57fa\u3065\u304f\u4efb\u610f\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u5065\u5eb7\u4fdd\u967a\u6cd5\u306b\u57fa\u3065\u304f\u4efb\u610f\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u793e\u4f1a\u4fdd\u967a\u6cd5\u306b\u57fa\u3065\u304f\u88dc\u8db3\u9000\u8077\u4fdd\u967a\u6599\u3001\u4efb\u610f\u9000\u8077\u4fdd\u967a\u8cfc\u5165\u3001\u304a\u3088\u3073\u751f\u547d\u4fdd\u967a\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306b\u57fa\u3065\u304f\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306e\u7bc4\u56f2\u306f\u975e\u5e38\u306b\u5e83\u304f\u3001\u4e0a\u8a18\u306e\u6761\u9805\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6b63\u3057\u3044\u7a2e\u985e\u306e\u4fdd\u967a\u3067\u3042\u308c\u3070\u3001\u5f37\u5236\u4fdd\u967a\u3068\u4e00\u90e8\u306e\u4efb\u610f\u4fdd\u967a\u306e\u4e21\u65b9\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3092\u5206\u96e2\u3059\u308b\u969b\u306b\u3001\u7d66\u4e0e\u8a08\u7b97\u62c5\u5f53\u8005\u304c\u4e00\u884c\u305a\u3064\u7167\u5408\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u30ea\u30b9\u30c8\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_dong_bao_hiem_bat_buoc_o_nuoc_ngoai\"><\/span><b>\u5f37\u5236\u4fdd\u967a\u6599\u304c\u6d77\u5916\u3067\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u3067\u660e\u78ba\u306b\u3055\u308c\u305f\u6700\u3082\u91cd\u8981\u306a\u70b9\u306f\u3001\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306b\u5c45\u4f4f\u3057\u306a\u304c\u3089\u6d77\u5916\u3067\u7d66\u4e0e\u3084\u8cc3\u91d1\u3092\u5f97\u3066\u304a\u308a\u3001\u4fdd\u967a\u6599\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u56fd\u3067\u5b9a\u3081\u3089\u308c\u305f\u5f37\u5236\u4fdd\u967a\u6599\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u500b\u4eba\u3067\u3059\u3002\u653f\u4ee4253\/2026\/ND-CP\u306f\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u5c45\u4f4f\u3059\u308b\u500b\u4eba\u3067\u3001\u6d77\u5916\u3067\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u3066\u304a\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u3001\u5065\u5eb7\u4fdd\u967a\u3001\u5931\u696d\u4fdd\u967a\u3001\u7279\u5b9a\u306e\u8077\u696d\u306b\u5bfe\u3059\u308b\u8077\u696d\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u306a\u3069\u3001\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u56fd\u3067\u5b9a\u3081\u3089\u308c\u305f\u5f37\u5236\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u3001\u3053\u308c\u3089\u306e\u4fdd\u967a\u6599\u3092\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905413751\/DON-QLDN1\u306f\u3001\u307e\u3055\u306b\u3053\u306e\u70b9\u3092\u4f01\u696d\u306b\u3068\u3063\u3066\u660e\u78ba\u306b\u89e3\u6c7a\u3057\u3066\u3044\u307e\u3059\u3002\u5f37\u5236\u4fdd\u967a\u6599\u304c\u30d9\u30c8\u30ca\u30e0\u306e\u793e\u4f1a\u4fdd\u967a\u6cd5\u3067\u306f\u306a\u304f\u5916\u56fd\u306e\u6cd5\u5f8b\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u308f\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u5f93\u696d\u54e1\u306f\u3001\u4fdd\u967a\u6599\u304c\u652f\u6255\u308f\u308c\u305f\u56fd\u306e\u898f\u5236\u306b\u5f93\u3063\u3066\u305d\u306e\u300c\u5f37\u5236\u300d\u306e\u6027\u8cea\u3092\u8a3c\u660e\u3067\u304d\u308c\u3070\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u3001\u3053\u306e\u5f37\u5236\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_cua_Cong_van_va_cach_doanh_nghiep_ap_dung\"><\/span><b>\u516c\u5f0f\u6587\u66f8\u306e\u7d50\u8ad6\u3068\u3001\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306b\u305d\u308c\u3092\u9069\u7528\u3059\u3079\u304d\u304b\u3002\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306b\u57fa\u3065\u304d\u3001\u516c\u5f0f\u66f8\u7c2113751\/DON-QLDN1\u306f\u3001\u653f\u4ee4253\/2026\/ND-CP\u7b2c4\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3055\u308c\u308b\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u3001\u7d0d\u7a0e\u8005\u306f2024\u5e74\u793e\u4f1a\u4fdd\u967a\u6cd5\u306b\u5f93\u3063\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u76f4\u63a5\u7d50\u8ad6\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c2026\u5e74\u306b\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306e\u3059\u3079\u3066\u306e\u7d66\u4e0e\u8a18\u9332\u306b\u4e00\u5f8b\u306b\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u6307\u91dd\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xac_dinh_khoan_BHXH_duoc_tru_cho_lao_dong_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u66f8\u7c2113751\/DON-QLDN1\u306e\u7cbe\u795e\u3092\u9069\u5207\u306b\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u3001\u7d66\u4e0e\u8a08\u7b97\u62c5\u5f53\u8005\u306f\u4ee5\u4e0b\u306e4\u3064\u306e\u624b\u9806\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u3042\u306a\u305f\u306e\u5c45\u4f4f\u8cc7\u683c\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\uff1a <\/b><span style=\"font-weight: 400;\">\u5165\u56fd\u304a\u3088\u3073\u51fa\u56fd\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u3001\u653f\u4ee4253\/2026\/ND-CP\u7b2c4\u6761\u7b2c1\u9805\u306e183\u65e5\u9593\u306e\u6761\u4ef6\u3068\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u73fe\u5728\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u306e\u7a2e\u985e\u3092\u7279\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/b><span style=\"font-weight: 400;\">\u62e0\u51fa\u91d1\u3092\u30012024\u5e74\u793e\u4f1a\u4fdd\u967a\u6cd5\u306b\u57fa\u3065\u304f\u5f37\u5236\u793e\u4f1a\u4fdd\u967a\u3001\u5065\u5eb7\u4fdd\u967a\u3001\u5931\u696d\u4fdd\u967a\u3001\u307e\u305f\u306f\u5916\u56fd\u6cd5\u306b\u57fa\u3065\u304f\u5f37\u5236\u4fdd\u967a\u6599\u306e\u3044\u305a\u308c\u304b\u306b\u660e\u78ba\u306b\u5206\u985e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u88cf\u4ed8\u3051\u3068\u306a\u308b\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u6d77\u5916\u3067\u652f\u6255\u308f\u308c\u305f\u4fdd\u967a\u5951\u7d04\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u56fd\u306e\u898f\u5236\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3068\u3001\u5f53\u8a72\u671f\u9593\u4e2d\u306b\u5b9f\u969b\u306b\u652f\u6255\u308f\u308c\u305f\u91d1\u984d\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u76f4\u63a5\u63a7\u9664\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u653f\u4ee4253\/2026\/ND-CP\u7b2c46\u6761\u7b2c2\u9805\u306e\u8a08\u7b97\u5f0f\u3092\u9069\u7528\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d\u304b\u3089\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u304b\u3089\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u500b\u4eba\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a<\/b><span style=\"font-weight: 400;\"> B\u6c0f\u306f\u3001\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d\u306b\u52e4\u52d9\u3059\u308b\u5916\u56fd\u4eba\u5c02\u9580\u5bb6\u3067\u3042\u308a\u30012026\u5e74\u306b\u30d9\u30c8\u30ca\u30e0\u306b220\u65e5\u9593\u6ede\u5728\u3059\u308b\u305f\u3081\u3001\u5c45\u4f4f\u8005\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002B\u6c0f\u306f\u3001\u6bcd\u56fd\u306e\u6cd5\u5f8b\u306b\u57fa\u3065\u304d\u3001\u5e74\u95934,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u76f8\u5f53\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u7d0d\u4ed8\u3057\u7d9a\u3051\u3066\u304a\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u7d66\u4e0e\u53ce\u5165\u3082\u5f97\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u3088\u308b\u3068\u3001B\u6c0f\u304c\u6d77\u5916\u3067\u652f\u6255\u3063\u305f4,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u5f37\u5236\u4fdd\u967a\u6599\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f01\u696d\u304c\u5f53\u8a72\u56fd\u306e\u898f\u5236\u3067\u8981\u6c42\u3055\u308c\u308b\u3053\u308c\u3089\u306e\u4fdd\u967a\u6599\u306e\u5f37\u5236\u6027\u3092\u8a3c\u660e\u3059\u308b\u5b8c\u5168\u306a\u6587\u66f8\u3092\u4fdd\u7ba1\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_ap_dung_va_luu_y_ve_hieu_luc_thi_hanh\"><\/span><b>\u9069\u7528\u6642\u671f\u304a\u3088\u3073\u6709\u52b9\u65e5\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4253\/2026\/ND-CP\u7b2c69\u6761\u7b2c1\u9805\u306b\u3088\u308c\u3070\u3001\u3053\u306e\u653f\u4ee4\u306f2026\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e8b\u696d\u6d3b\u52d5\u306b\u3088\u308b\u6240\u5f97\u304a\u3088\u3073\u5c45\u4f4f\u8005\u306e\u7d66\u4e0e\u30fb\u8cc3\u91d1\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u30012026\u8ab2\u7a0e\u5e74\u5ea6\u304b\u3089\u76f4\u3061\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u516c\u5f0f\u6587\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u3001\u6587\u66f8\u306e\u767a\u52b9\u65e5\u304b\u3089\u3060\u3051\u3067\u306a\u304f\u30012026\u8ab2\u7a0e\u5e74\u5ea6\u5168\u4f53\u3092\u901a\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u3092\u96c7\u7528\u3059\u308b\u4f01\u696d\u306f\u30012026\u5e74\u521d\u982d\u304b\u3089\u306e\u3059\u3079\u3066\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u63a7\u9664\u671f\u9593\u3092\u898b\u76f4\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u516c\u5f0f\u66f8\u7c21\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u3066\u63a7\u9664\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u3053\u306e\u6587\u66f8\u306e\u767a\u884c\u4ee5\u524d\u306e\u671f\u9593\u306b\u5f93\u696d\u54e1\u304b\u3089\u7a0e\u91d1\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u72b6\u6cc1\u3092\u56de\u907f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u7167\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/\">\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u8a08\u7b97\u306b\u4f7f\u7528\u3059\u308b\u7d66\u4e0e\u984d\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_ap_dung_Cong_van\"><\/span><b>\u516c\u7684\u66f8\u985e\u3092\u7533\u8acb\u3059\u308b\u969b\u306b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u307e\u305a\u3001\u5c45\u4f4f\u8981\u4ef6\u304c\u898b\u843d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u90e8\u306e\u4f01\u696d\u306f\u3001\u653f\u4ee4253\/2026\/ND-CP\u7b2c4\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5c45\u4f4f\u8981\u4ef6\u3092\u500b\u4eba\u304c\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u660e\u78ba\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306b\u5bfe\u3057\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u63a7\u9664\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u306b\u3001\u6d77\u5916\u3067\u306e\u7fa9\u52d9\u7684\u306a\u4fdd\u967a\u52a0\u5165\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306e\u4e0d\u8db3\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u516c\u5f0f\u6587\u66f8\u3092\u7533\u8acb\u3059\u308b\u969b\u306b\u6700\u3082\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3067\u3001\u4f01\u696d\u304c\u3001\u305d\u306e\u4fdd\u967a\u6599\u304c\u53d7\u5165\u56fd\u306e\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u63d0\u51fa\u305b\u305a\u306b\u3001\u4fdd\u967a\u6599\u3092\u76f4\u63a5\u63a7\u9664\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u306b\u3001\u5f37\u5236\u4fdd\u967a\u3068\u4efb\u610f\u4fdd\u967a\u306e\u6df7\u540c\u304c\u898b\u3089\u308c\u307e\u3059\u3002\u6d77\u5916\u3067\u50cd\u304f\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u304c\u652f\u6255\u3046\u4fdd\u967a\u6599\u3059\u3079\u3066\u304c\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u56fd\u304c\u5b9a\u3081\u305f\u5f37\u5236\u4fdd\u967a\u6599\u306e\u307f\u304c\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u56db\u306b\u30012026\u5e74\u5ea6\u306e\u8ab2\u7a0e\u671f\u9593\u958b\u59cb\u4ee5\u964d\u3001\u898f\u5236\u304c\u9069\u6642\u306b\u66f4\u65b0\u3055\u308c\u3066\u3044\u306a\u3044\u30022026\u5e74\u5ea6\u306e\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u898f\u5236\u304c\u9061\u53ca\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u516c\u5f0f\u901a\u77e5\u66f8\u306e\u66f4\u65b0\u304c\u9045\u308c\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u904e\u53bb\u306e\u63a7\u9664\u671f\u9593\u3092\u518d\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_lam_gi_de_tuan_thu_dung_quy_dinh\"><\/span><b>\u4f01\u696d\u306f\u898f\u5236\u9075\u5b88\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u306b\u4f55\u3092\u3059\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9746\" aria-describedby=\"caption-attachment-9746\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9746\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1.jpg\" alt=\"Doanh nghi\u1ec7p n\u00ean l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang C\u00f4ng v\u0103n 13751\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9746\" class=\"wp-caption-text\">\u4f01\u696d\u306f\u516c\u5f0f\u66f8\u7c2113751\/DON-QLDN1\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u4f55\u3092\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u306b\u306f\u30012025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u30012025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u3001\u653f\u4ee4253\/2026\/ND-CP\u3001\u304a\u3088\u3073\u516c\u5f0f\u66f8\u7c2113751\/DON-QLDN1\u306a\u3069\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u306a\u3069\u3001\u7a0e\u6cd5\u304c\u7d76\u3048\u305a\u5909\u66f4\u3055\u308c\u308b\u305f\u3081\u3001\u305d\u308c\u3089\u3092\u7d99\u7d9a\u7684\u306b\u66f4\u65b0\u3057\u3001\u5404\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u30d5\u30a1\u30a4\u30eb\u306b\u6b63\u78ba\u306b\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u7d99\u7d9a\u7684\u306a\u5c02\u9580\u30ea\u30bd\u30fc\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u5341\u5206\u306a\u5c02\u9580\u77e5\u8b58\u3092\u6301\u3064\u7d4c\u7406\u90e8\u9580\u304c\u306a\u3044\u5834\u5408\u3001\u89e3\u6c7a\u7b56\u306f...<\/span> <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/\">\u5916\u56fd\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a><\/strong><\/span><span style=\"font-weight: 400;\">\u00a0MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u3088\u3046\u306a\u5c02\u9580\u6a5f\u95a2\u306e\u5c02\u9580\u77e5\u8b58\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u3059\u3079\u3066\u306e\u63a7\u9664\u3068\u7533\u544a\u304c\u6700\u65b0\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8907\u6570\u306e\u56fd\u304b\u3089\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u3084\u3001\u3053\u306e\u66f8\u985e\u306e\u767a\u884c\u524d\u306b\u63a7\u9664\u671f\u9593\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b\u4f01\u696d\u306a\u3069\u3001\u3088\u308a\u8907\u96d1\u306a\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u30c1\u30fc\u30e0\u304c\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-dich-vu-ke-toan\/\"> \u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7279\u5b9a\u306e\u8a18\u9332\u3092\u76f8\u4e92\u53c2\u7167\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI ho\u1eb7c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 quy m\u00f4 nh\u00e2n s\u1ef1 n\u01b0\u1edbc ngo\u00e0i l\u1edbn nh\u01b0ng mu\u1ed1n t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, ph\u01b0\u01a1ng \u00e1n thu\u00ea d\u1ecbch k\u1ebf to\u00e1n ngo\u00e0i <\/span><span style=\"font-weight: 400;\">\u3053\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u3001\u5927\u898f\u6a21\u306a\u793e\u5185\u30c1\u30fc\u30e0\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u306e\u3042\u3089\u3086\u308b\u5909\u66f4\u306b\u5e38\u306b\u6700\u65b0\u306e\u72b6\u614b\u3067\u5bfe\u5fdc\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306f\u3001\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u3092\u96c7\u7528\u3059\u308b\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u4e00\u822c\u7684\u304b\u3064\u5b9f\u969b\u7684\u306a\u554f\u984c\u306b\u5bfe\u51e6\u3057\u3066\u3044\u307e\u3059\u3002\u5f93\u696d\u54e1\u304c\u6d77\u5916\u3067\u652f\u6255\u3063\u305f\u5f37\u5236\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u5f93\u696d\u54e1\u304c\u653f\u4ee4253\/2026\/ND-CP\u306b\u5f93\u3063\u3066\u5c45\u4f4f\u8005\u3067\u3042\u308a\u3001\u304b\u3064\u305d\u306e\u4fdd\u967a\u6599\u304c\u5f37\u5236\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u5b8c\u5168\u306a\u66f8\u985e\u3092\u6240\u6301\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3092\u9069\u7528\u3059\u308b\u969b\u306b\u899a\u3048\u3066\u304a\u304f\u3079\u304d3\u3064\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a7\u9664\u3092\u691c\u8a0e\u3059\u308b\u524d\u306b\u3001\u6b63\u3057\u3044\u5c45\u4f4f\u8cc7\u683c\u3092\u78ba\u5b9a\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;\">\u514d\u8cac\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u967a\u9805\u76ee\u306e\u30ea\u30b9\u30c8\u306f\u3001\u653f\u4ee4253\/2026\/ND-CP\u306e\u7b2c46\u6761\u7b2c2\u9805\u306b\u53b3\u5bc6\u306b\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u307e\u305f\u30012026\u5e74\u5ea6\u306e\u8ab2\u7a0e\u671f\u9593\u5168\u4f53\u306b\u308f\u305f\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u3053\u306e\u898f\u5236\u3067\u306f\u3001\u4f01\u696d\u306f\u5f53\u8a72\u6587\u66f8\u306e\u767a\u884c\u524d\u306b\u3059\u3079\u3066\u306e\u63a7\u9664\u671f\u9593\u3092\u898b\u76f4\u3059\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u30b5\u30dd\u30fc\u30c8\u3092\uff01<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/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_Cong_van_13751DON-QLDN1\"><\/span><b>\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\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=\"Cong_van_13751DON-QLDN1_ap_dung_cho_doi_tuong_nao\"><\/span><b>\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306f\u3001\u3069\u306e\u7d44\u7e54\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u306f\u3001\u653f\u4ee4253\/2026\/ND-CP\u7b2c4\u6761\u7b2c1\u9805\u306b\u57fa\u3065\u304d\u30d9\u30c8\u30ca\u30e0\u306b\u5c45\u4f4f\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u7d0d\u3081\u3066\u3044\u308b\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_BHXH_dong_o_nuoc_ngoai_co_duoc_tru_khi_tinh_thue_TNCN_tai_Viet_Nam_khong\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u3067\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u3001\u6d77\u5916\u3067\u652f\u6255\u3063\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u63a7\u9664\u5bfe\u8c61\u3068\u306a\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\u3001\u500b\u4eba\u304c\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u56fd\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4fdd\u967a\uff08\u793e\u4f1a\u4fdd\u967a\u3001\u5065\u5eb7\u4fdd\u967a\u3001\u5931\u696d\u4fdd\u967a\u3001\u7fa9\u52d9\u7684\u306a\u8077\u696d\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u306a\u3069\uff09\u3067\u3042\u308a\u3001\u305d\u308c\u3092\u88cf\u4ed8\u3051\u308b\u66f8\u985e\u304c\u3042\u308c\u3070\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_khong_du_dieu_kien_cu_tru_co_duoc_ap_dung_khoan_tru_theo_Cong_van_khong\"><\/span><b>\u5c45\u4f4f\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u500b\u4eba\u306f\u3001\u516c\u5f0f\u6587\u66f8\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\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\u516c\u5f0f\u66f8\u7c2113751\/DON-QLDN1\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u63a7\u9664\u306f\u3001\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u304c\u653f\u4ee4253\/2026\/ND-CP\u7b2c4\u6761\u7b2c1\u9805\u306b\u5f93\u3063\u3066\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_13751DON-QLDN1_va_Nghi_dinh_2532026ND-CP_ap_dung_tu_thoi_diem_nao\"><\/span><b>\u516c\u5f0f\u6587\u66f813751\/DON-QLDN1\u304a\u3088\u3073\u653f\u4ee4253\/2026\/ND-CP\u306f\u3001\u3044\u3064\u304b\u3089\u767a\u52b9\u3057\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4253\/2026\/ND-CP\u306f\u3001\u5c45\u4f4f\u8005\u306e\u7d66\u4e0e\u6240\u5f97\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u9664\u304d\u30012026\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u30012026\u8ab2\u7a0e\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u516c\u5f0f\u66f8\u7c2113751\/DON-QLDN1\u306f\u3001\u3053\u306e\u9069\u7528\u7bc4\u56f2\u306b\u5f93\u3063\u305f\u9069\u7528\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_hiem_nhan_tho_bao_hiem_huu_tri_tu_nguyen_co_thuoc_pham_vi_duoc_tru_khong\"><\/span><b>\u751f\u547d\u4fdd\u967a\u3084\u4efb\u610f\u9000\u8077\u5e74\u91d1\u4fdd\u967a\u306f\u7a0e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\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\u3001\u4efb\u610f\u9000\u8077\u4fdd\u967a\u62e0\u51fa\u91d1\u304a\u3088\u3073\u751f\u547d\u4fdd\u967a\u62e0\u51fa\u91d1\u3082\u3001\u516c\u5f0f\u66f8\u7c2113751\/DON-QLDN1\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u653f\u4ee4253\/2026\/ND-CP\u7b2c46\u6761\u7b2c2\u9805\u306b\u57fa\u3065\u304d\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 13751\/DON-QLDN1 l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m l\u00e0m r\u00f5 m\u1ed9t v\u01b0\u1edbng m\u1eafc m\u00e0 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i g\u1eb7p ph\u1ea3i khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN): kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng hay kh\u00f4ng, v\u00e0 tr\u1eeb theo nguy\u00ean t\u1eafc n\u00e0o khi Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf c\u1ee7a C\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9743","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\/9743","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=9743"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9743\/revisions"}],"predecessor-version":[{"id":10122,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9743\/revisions\/10122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9744"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}