{"id":7167,"date":"2026-01-06T19:30:08","date_gmt":"2026-01-07T02:30:08","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7167"},"modified":"2026-01-06T19:30:08","modified_gmt":"2026-01-07T02:30:08","slug":"cong-van-so-6068-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-6068-thue-gtgt\/","title":{"rendered":"2025\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uc0dd\ud55c \ubd80\uac00\uac00\uce58\uc138\ub294 \uc0c8\ub85c\uc6b4 \ud658\uae09 \uc815\ucc45\uc758 \uc801\uc6a9\uc744 \ubc1b\uac8c \ub418\ub098\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138\ubc95(VAT\ubc95) \uc81c49\/2024\/QH15\ud638\uac00 \uad6d\ud68c\ub97c \uacf5\uc2dd \ud1b5\uacfc\ud558\uc5ec 2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub429\ub2c8\ub2e4. \uc774 \ubcc0\ud654\ub85c \uc778\ud574 \uc774\uc804 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \ubc1c\uc0dd\ud55c \ubbf8\ud658\uae09 \ubd80\uac00\uac00\uce58\uc138 \uae08\uc561\uc5d0 \ub300\ud55c \uae30\uc5c5\ub4e4\uc758 \uc6b0\ub824\uac00 \ucee4\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. 2025\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uc0dd\ud55c \ubd80\uac00\uac00\uce58\uc138 \uae08\uc561\ub3c4 \uc0c8\ub85c\uc6b4 \ud658\uae09 \uc815\ucc45\uc758 \uc801\uc6a9\uc744 \ubc1b\uac8c \ub420\uae4c\uc694? \ud2b9\ud788 \ubd80\uac00\uac00\uce58\uc138 \uc815\ucc45\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 \uc81c6068\/CT-CS\ud638\uc640 \uac19\uc740 \uc9c0\uce68\uc5d0 \ub300\ud55c \ud68c\uacc4 \uc5c5\uacc4\uc758 \uc9c0\uc18d\uc801\uc778 \uad00\uc2ec\uc5d0 \ube44\ucd94\uc5b4 \ubcfc \ub54c, \ubcf8 \uae00\uc5d0\uc11c\ub294 \uc774\ub7ec\ud55c \uc911\uc694\ud55c \uacfc\ub3c4\uae30\uc801 \uaddc\uc815\uc744 \uba85\ud655\ud788 \uc124\uba85\ud558\uace0\uc790 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/cong-van-so-6068-thue-gtgt\/#Thoi_diem_hieu_luc_cua_Luat_Thue_GTGT_moi_va_cac_van_ban_huong_dan\" >\uc0c8\ub85c\uc6b4 \ubd80\uac00\uac00\uce58\uc138\ubc95 \ubc0f \uad00\ub828 \uc9c0\uce68 \ubb38\uc11c\uc758 \uc2dc\ud589\uc77c.<\/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\/ko\/cong-van-so-6068-thue-gtgt\/#Nguyen_tac_ap_dung_hoan_thue_theo_ky\" >\uc138\uae08 \ud658\uae09\uae08\uc744 \uc815\uae30\uc801\uc73c\ub85c \uc9c0\uae09\ud558\ub294 \uc6d0\uce59.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-6068-thue-gtgt\/#Thue_GTGT_phat_sinh_truoc_172025_duoc_hoan_theo_luat_nao\" >2025\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uc0dd\ud55c \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09\uc740 \uc5b4\ub5a4 \ubc95\ub960\uc5d0 \ub530\ub77c \uc774\ub8e8\uc5b4\uc9c0\ub098\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-6068-thue-gtgt\/#Truong_hop_doi_voi_du_an_dau_tu\" >\uc774\ub294 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-6068-thue-gtgt\/#Truong_hop_hang_hoa_dich_vu_xuat_khau\" >\uc218\ucd9c \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0<\/a><\/li><\/ul><\/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\/ko\/cong-van-so-6068-thue-gtgt\/#Nhung_diem_moi_ve_hoan_thue_tu_ngay_172025_doanh_nghiep_can_biet\" >2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc138\uae08 \ud658\uae09 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc73c\ub85c \uae30\uc5c5\ub4e4\uc774 \uc54c\uc544\uc57c \ud560 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-6068-thue-gtgt\/#Huong_dan_doanh_nghiep_xu_ly_chuyen_tiep_toi_uu\" >\uae30\uc5c5\ub4e4\uc774 \uc804\ud658\uae30\ub97c \ucd5c\uc801\uc73c\ub85c \ud5e4\uccd0\ub098\uac00\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uac00\uc774\ub4dc\uc785\ub2c8\ub2e4.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-6068-thue-gtgt\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-6068-thue-gtgt\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-6068-thue-gtgt\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_hieu_luc_cua_Luat_Thue_GTGT_moi_va_cac_van_ban_huong_dan\"><\/span><b>\uc0c8\ub85c\uc6b4 \ubd80\uac00\uac00\uce58\uc138\ubc95 \ubc0f \uad00\ub828 \uc9c0\uce68 \ubb38\uc11c\uc758 \uc2dc\ud589\uc77c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2024\ub144 \ubd80\uac00\uac00\uce58\uc138\ubc95\uc740 \ubcc0\ud654\ub97c \uc704\ud55c \uba85\ud655\ud55c \ub85c\ub4dc\ub9f5\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uae30\ubcf8\uc801\uc73c\ub85c \uc774 \ubc95\uc740 2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc804\uba74 \uc2dc\ud589\ub420 \uc608\uc815\uc785\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uae30\uc5c5\ub4e4\uc740 \uba87 \uac00\uc9c0 \ud2b9\uc815 \ub0a0\uc9dc\ub97c \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uacfc\uc138 \ub300\uc0c1, \uc138\uc728 \ubc0f \uc138\uae08 \ud658\uae09 \uc870\uac74\uc5d0 \uad00\ud55c \ubaa8\ub4e0 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 1\uc6d4 1\uc77c\ubd80\ud130: \ube44\ub8cc \ubc0f \ub18d\uae30\uacc4\uc640 \uad00\ub828\ub41c \uc81c15\uc870 4\ud56d\uc758 \uc77c\ubd80 \uc870\ud56d\uc774 \uc0dd\uc0b0 \uc9c0\uc6d0\uc744 \uc704\ud574 \uc870\uae30\uc5d0 \uc2dc\ud589\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ucc45 \ucc38\uace0: \uae30\uc5c5\uc740 \uc804\ud658 \uae30\uac04 \ub3d9\uc548 \uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958\uc758 \ubcc0\uacbd \uc0ac\ud56d\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uc5bb\uae30 \uc704\ud574 \ubd80\uac00\uac00\uce58\uc138 \uc815\ucc45\uc5d0 \uad00\ud55c \ud68c\ub78c \uc81c6068\/CT-CS\ud638 \ubc0f \uc774\uc640 \ub3d9\ub4f1\ud55c \ubb38\uc11c\ub97c \uc815\uae30\uc801\uc73c\ub85c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_hoan_thue_theo_ky\"><\/span><b>\uc138\uae08 \ud658\uae09\uae08\uc744 \uc815\uae30\uc801\uc73c\ub85c \uc9c0\uae09\ud558\ub294 \uc6d0\uce59.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc5c5\uc774 \uc801\uc6a9\ud560 \uc138\uae08 \uc815\ucc45\uc744 \uc815\ud655\ud558\uac8c \uacb0\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \ud575\uc2ec \uc815\ubcf4\uc785\ub2c8\ub2e4. \uae30\ubcf8 \uc6d0\uce59\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \ud2b9\uc815 \uae30\uac04(\uc6d4 \ub610\ub294 \ubd84\uae30)\uc758 \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09\uc5d0\ub294 \ud574\ub2f9 \uc2dc\uc810(\uc6d4 \ub610\ub294 \ubd84\uae30)\uc5d0 \uc720\ud6a8\ud55c \uc138\uae08 \uc815\ucc45\uc774 \uc801\uc6a9\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c, \uc0c1\ud488\uacfc \uc11c\ube44\uc2a4\ub97c \uc218\ucd9c\ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 7\uc6d4 1\uc77c \uc774\uc804: \uc0ac\uc5c5\uc790\uac00 \ubbf8\uc778\uc815 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\uac00 3\uc5b5 VND \uc774\uc0c1\uc774\uace0 \ud658\uae09 \ub300\uc0c1\uc774\uba70 \uad6c\ubc95\uc5d0 \uaddc\uc815\ub41c \ubaa8\ub4e0 \uc870\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0, \ud574\ub2f9 \ub0a0\uc9dc \uc774\uc804 \uae30\uac04\uc5d0 \ub300\ud55c \ud658\uae09\uc744 \uc2e0\uccad\ud560 \ub54c\uc5d0\ub294 \ud604\ud589 \uc138\ubc95\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130: \ud574\ub2f9 \ub0a0\uc9dc \uc774\ud6c4 \ubc1c\uc0dd\ud558\ub294 \uacfc\uc138 \uae30\uac04\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09\uc744 \uc2e0\uccad\ud558\ub294 \uc0ac\uc5c5\uc790\ub294 \ubc95\ub960 \uc81c49\/2024\/QH15\ud638\uc5d0 \uba85\uc2dc\ub41c \uc0c8\ub85c\uc6b4 \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09 \uaddc\uc815, \uc870\uac74 \ubc0f \uae30\uc900\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud589\uc815 \uc808\ucc28: \uc801\uc6a9\ub418\ub294 \uc138\ubc95\uacfc \uad00\uacc4\uc5c6\uc774, \uc138\uae08 \ud658\uae09 \uc808\ucc28\ub294 \uc2e0\uccad\uc11c \uc81c\ucd9c \ub2f9\uc2dc\uc758 \ud604\ud589 \uc138\ubb34\ud589\uc815\ubc95 \uaddc\uc815\uc5d0 \ub530\ub77c \uc9c4\ud589\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc138\uae08 \uc815\ucc45\uc774 \ud574\ub2f9 \uacfc\uc138 \uae30\uac04\uc758 &quot;\uc758\ubb34\uc640 \uad8c\ub9ac\uac00 \ubc1c\uc0dd\ud558\ub294 \uc2dc\uc810&quot;\uacfc \uc5f0\uad00\ub418\uc5b4 \uc788\uc74c\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138 \uc815\ucc45\uc5d0 \uad00\ud55c \ud68c\ub78c \uc81c6068\/CT-CS\ud638\ub97c \uc774\ud574\ud558\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub450 \uae30\uac04\uc73c\ub85c \ub098\ub204\uc5b4 \uc138\uae08 \ud658\uae09 \uc2e0\uccad\uc744 \ucc98\ub9ac\ud560 \ub54c \ud63c\ub780\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thue_GTGT_phat_sinh_truoc_172025_duoc_hoan_theo_luat_nao\"><\/span><b>2025\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uc0dd\ud55c \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09\uc740 \uc5b4\ub5a4 \ubc95\ub960\uc5d0 \ub530\ub77c \uc774\ub8e8\uc5b4\uc9c0\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7169\" aria-describedby=\"caption-attachment-7169\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7169\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan.jpg\" alt=\"C\u00f4ng v\u0103n s\u1ed1 s\u1ed1 6068\/CT-CS h\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT ph\u00e1t sinh tr\u01b0\u1edbc 1\/7\/2025 \u0111\u01b0\u1ee3c ho\u00e0n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7169\" class=\"wp-caption-text\">\uacf5\uc2dd \ubb38\uc11c \uc81c6068\/CT-CS\ud638\ub294 2025\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uc0dd\ud55c \uc138\uae08\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09\uc5d0 \uad00\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uacbd\uacfc \uaddc\uc815\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c49\/2024\/QH15\ud638 \uc81c15\uc870\uc5d0 \ub530\ub77c 2025\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uc138\uae08 \ucc44\ubb34\uc758 \ucc98\ub9ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \ubd84\ub958\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_doi_voi_du_an_dau_tu\"><\/span><b>\uc774\ub294 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud604\uc7ac \ud22c\uc790 \ub2e8\uacc4\uc5d0 \uc788\ub294 \ud504\ub85c\uc81d\ud2b8\uc758 \uacbd\uc6b0, 2025\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uc0dd\ud588\uc73c\ub098 \uc804\uc561 \uacf5\uc81c\ub418\uc9c0 \uc54a\uc740 \ubd80\uac00\uac00\uce58\uc138\ub294 \ubc95\ub960 \uc81c13\/2008\/QH12\ud638(\uad6c\ubc95)\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \uacc4\uc18d \ucc98\ub9ac\ub429\ub2c8\ub2e4. \uc989, \uc0ac\uc5c5\uc790\ub294 \uae30\uc874 \uc870\uac74\uc5d0 \ub530\ub978 \uc138\uae08 \ud658\uae09 \uad8c\ub9ac\ub97c \uc720\uc9c0\ud558\uba70, \uc774\uc804\uc5d0 \ubc1c\uc0dd\ud55c \ub9e4\ucd9c\uc5d0 \ub300\ud574 \uc2e0\ubc95\uc758 \uac15\ud654\ub41c \uae30\uc900(\uc788\ub294 \uacbd\uc6b0)\uc744 \uc801\uc6a9\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_hang_hoa_dich_vu_xuat_khau\"><\/span><b>\uc218\ucd9c \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c, 2025\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc644\ub8cc\ub418\uc5c8\uc9c0\ub9cc \uc138\uae08 \ud658\uae09 \uc2e0\uccad\uc774 \uc544\uc9c1 \uc81c\ucd9c\ub418\uc9c0 \uc54a\uc558\uac70\ub098 \uc2b9\uc778\uc744 \uae30\ub2e4\ub9ac\uace0 \uc788\ub294 \uc218\ucd9c \uac70\ub798\ub294 \ubc1c\uc0dd \ub2f9\uc2dc \uc2dc\ud589 \uc911\uc774\ub358 \uc138\uae08 \ud658\uae09 \uad00\ub828 \uc11c\ub958, \uc808\ucc28 \ubc0f \uc870\uac74 \uaddc\uc815\uc758 \uc801\uc6a9\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138 \uc815\ucc45\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 \uc81c6068\/CT-CS\ud638\uc758 \ub0b4\uc6a9 \ub610\ud55c \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uacfc\uc138 \uc2dc\uc810\uc744 \uc815\ud655\ud558\uac8c \uc900\uc218\ud560 \uac83\uc744 \uac15\uc870\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_ve_hoan_thue_tu_ngay_172025_doanh_nghiep_can_biet\"><\/span><b>2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc138\uae08 \ud658\uae09 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc73c\ub85c \uae30\uc5c5\ub4e4\uc774 \uc54c\uc544\uc57c \ud560 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7170\" aria-describedby=\"caption-attachment-7170\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7170\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet.jpg\" alt=\"C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS v\u1ec1 nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 ho\u00e0n thu\u1ebf t\u1eeb ng\u00e0y 1_7_2025 doanh nghi\u1ec7p c\u1ea7n bi\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7170\" class=\"wp-caption-text\">2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc138\uae08 \ud658\uae09 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc5d0 \ub300\ud55c \uacf5\uc2dd \ubb38\uc11c \uc81c6068\/CT-CS\ud638\uc785\ub2c8\ub2e4. \uc0ac\uc5c5\uc8fc \uc5ec\ub7ec\ubd84\uaed8\uc11c \ubc18\ub4dc\uc2dc \uc54c\uc544\ub450\uc154\uc57c \ud560 \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uae30\uc874 \ubd80\ucc44\ub294 \uadf8\ub300\ub85c \uc720\uc9c0\ub418\uc9c0\ub9cc, \uae30\uc5c5\ub4e4\uc740 2025\ub144 7\uc6d4 1\uc77c \uc774\ud6c4 \uc0c8\ub85c\uc6b4 &quot;\uac8c\uc784&quot;\uc5d0 \uc9c1\uba74\ud558\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \ud658\uae09 \ubc94\uc704 \ud655\ub300: \uc0c8\ub85c\uc6b4 \ubc95\uc740 \ub3d9\uc77c\ud55c \uc8fc \ub610\ub294 \uc2dc \ub0b4 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\ub294 \ubb3c\ub860 \uae30\uc5c5 \ubd84\ud560 \ub610\ub294 \ud569\ubcd1 \uc0ac\ub840\uc5d0 \ub300\ud55c \uc138\uae08 \ud658\uae09\uc744 \uba85\ud655\ud788 \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uc728 \ubcc0\uacbd: \ube44\ub8cc \ubc0f \ud2b9\uc218 \ub18d\uc5c5 \uc7a5\ube44\ub294 \uc774\uc81c \uba74\uc138 \ud488\ubaa9\uc5d0\uc11c 5% \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \uad6d\ub0b4 \uc81c\uc870\uc5c5\uccb4\ub294 \uc774\uc804\uc5d0 \ube44\uc6a9\uc5d0 \ud3ec\ud568\ub418\uc5c8\ub358 \ud22c\uc785\uc138\uc561\uc744 \uacf5\uc81c\ud558\uac70\ub098 \ud658\uae09\ubc1b\uc744 \uc218 \uc788\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uc0c1\uacc4 \uc808\ucc28: \ud658\uae09\uc744 \uc694\uccad\ud558\uae30 \uc804\uc5d0 \uc11c\ub85c \ub2e4\ub978 \uc0ac\uc5c5 \ud65c\ub3d9 \uac04\uc758 \ubd80\uac00\uac00\uce58\uc138\ub97c \uc0c1\uacc4\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uc815\ucc45\uc5d0 \uad00\ud55c \uacf5\uc2dd \ubb38\uc11c \uc81c6068\/CT-CS\ud638\ub294 \ud68c\uacc4 \ubd80\uc11c\uac00 \uc774 \uae30\uac04 \ub3d9\uc548 \ub9e4\uc785 \uc1a1\uc7a5\uc744 \ubd84\ub958\ud558\ub294 \uac00\uc7a5 \ucd5c\uc801\uc758 \ubc29\ubc95\uc744 \uacb0\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><strong>\ub354 \ubcf4\uae30: <\/strong><a href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-xu-phat-thue-hoa-don\/\">\uacf5\uc2dd \ubb38\uc11c 6175\/CT-PC\ub294 2026\ub144 1\uc6d4 16\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc138\uae08 \ubc0f \uc1a1\uc7a5\uc5d0 \ub300\ud55c \ubc8c\uae08 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc744 \uba85\ud655\ud788 \ud569\ub2c8\ub2e4.<\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_doanh_nghiep_xu_ly_chuyen_tiep_toi_uu\"><\/span><b>\uae30\uc5c5\ub4e4\uc774 \uc804\ud658\uae30\ub97c \ucd5c\uc801\uc73c\ub85c \ud5e4\uccd0\ub098\uac00\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uac00\uc774\ub4dc\uc785\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc794\uc561 \uac80\ud1a0: 2025\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uc0dd\ud588\uc73c\ub098 \uc138\uae08 \uc2e0\uace0\uc11c\uc5d0 \uc544\uc9c1 \ubbf8\ub0a9\ub41c \ubd80\uac00\uac00\uce58\uc138 \uae08\uc561\uc744 \uc815\ud655\ud558\uac8c \uc694\uc57d\ud558\uace0 \ubd84\ub958\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uccad\uc11c\ub97c \ubbf8\ub9ac \uc791\uc131\ud558\uc138\uc694: \uae30\uc874 \ubc95\ub960\uc5d0 \ub530\ub77c \uc138\uae08 \ud658\uae09 \ub300\uc0c1\uc774\uc5c8\ub358 \ud504\ub85c\uc81d\ud2b8\uc758 \uacbd\uc6b0, \uc138\ubb34 \ub2f9\uad6d\uc774 \uc0c8 \ubc95\ub960\uc5d0 \ub530\ub77c \uc591\uc2dd \uc2dc\uc2a4\ud15c\uc744 \ubcc0\uacbd\ud560 \ub54c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \ud63c\ub780\uc744 \ud53c\ud558\uae30 \uc704\ud574 2025\ub144 6\uc6d4 \uc774\uc804\uc5d0 \uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\uc2dd \uc5c5\ub370\uc774\ud2b8: 2025\ub144\ubd80\ud130 \uc2e0\uaddc \ud488\ubaa9\uc5d0 5% \uc138\uc728\uc744 \uc801\uc6a9\ud558\ub294 \ubc29\ubc95\uc744 \uc774\ud574\ud558\uae30 \uc704\ud574 \ubd80\uac00\uac00\uce58\uc138 \uc815\ucc45\uc5d0 \uad00\ud55c \uacf5\uc2dd \uc11c\ud55c \uc81c6068\/CT-CS\ud638\uc640 \uac19\uc740 \uc9c0\uce68 \ubb38\uc11c\ub97c \uc815\uae30\uc801\uc73c\ub85c \ucc38\uc870\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc804\ubc18\uc801\uc73c\ub85c, \uc774\ub7ec\ud55c \uc804\ud658\uae30\ub97c \uc131\uacf5\uc801\uc73c\ub85c \ud5e4\uccd0\ub098\uac00\uae30 \uc704\ud55c \ud575\uc2ec\uc740 &#039;\ubc1c\uc0dd \uc2dc\uc810&#039;\uacfc &#039;\uc801\uc6a9 \ubc95\ub960&#039;\uc744 \uba85\ud655\ud788 \uad6c\ubd84\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ud68c\uacc4 \uc790\ub8cc\ub97c \uc0ac\uc804\uc5d0 \uac80\ud1a0\ud558\uace0 \ubd80\uac00\uac00\uce58\uc138 \uc815\ucc45\uc5d0 \uad00\ud55c \ud68c\ub78c \uc81c6068\/CT-CS\ud638\uc758 \uc9c0\uce68\uacfc \ube44\uad50\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \ub204\uc801\ub41c \uc138\uc561\uc744 \ubcf4\ud638\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c 2025\ub144\ubd80\ud130 \uc2dc\ud589\ub420 \ub18d\uc5c5 \uc138\uc728\uc758 \uae0d\uc815\uc801\uc778 \ubcc0\ud654\uc5d0\ub3c4 \ub300\ube44\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc694\uc57d\ud558\uc790\uba74, 2025\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uc0dd\ud558\ub294 \ubd80\uac00\uac00\uce58\uc138 \ub0a9\ubd80 \uc758\ubb34\ub294 \ud22c\uba85\ud55c \uacbd\uacfc \uaddc\uc815 \ub355\ubd84\uc5d0 \uc0c8\ub85c\uc6b4 \ubc95\ub960 \uac1c\uc815\uc73c\ub85c \uc778\ud55c \ubd88\uc774\uc775\uc744 \ubc1b\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc0ac\uc5c5\uc790\ub294 2025\ub144 7\uc6d4 1\uc77c \uc774\uc804 \uacfc\uc138 \uae30\uac04\uc5d0 \ub300\ud574 \uae30\uc874 \uaddc\uc815\uc5d0 \ub530\ub77c \ubd80\uac00\uac00\uce58\uc138\ub97c \uacf5\uc81c\ud558\uace0 \ud658\uae09\ubc1b\uc744 \uad8c\ub9ac\ub97c \uacc4\uc18d \ud589\uc0ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc6d0\ud65c\ud55c \uc0ac\uc5c5 \uc6b4\uc601\uacfc 2026\ub144 \ud604\uae08 \ud750\ub984 \ucd5c\uc801\ud654\ub97c \uc704\ud574\uc11c\ub294 \ubd80\uac00\uac00\uce58\uc138 \uc815\ucc45\uc5d0 \uad00\ud55c \ud68c\ub78c \uc81c6068\/CT-CS\ud638\uc758 \uc9c0\uce68\uc744 \ubbf8\ub9ac \uc219\uc9c0\ud558\uace0 \ucca0\uc800\ud788 \uc774\ud574\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815 \ubcc0\uacbd \ubc0f \uc0c8\ub85c\uc6b4 \uc138\ubc95 \uc815\ucc45 \uc5c5\ub370\uc774\ud2b8\uc5d0 \ub300\ud55c \uc870\uc5b8\uc774 \ud544\uc694\ud558\uc2dc\uba74 MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc138\uc694!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\uae30\ud0c0 \uc11c\ube44\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uc138\ubb34: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubcf4\uace0\uc11c<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc790\ubb38<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uce21\uba74: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ucde8\uc5c5 \ud5c8\uac00 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc778\uc99d \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc99d\uba85\uc11c<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2e4\ub978: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\uc6d0\ucc9c:<\/b><a href=\"https:\/\/www.luatvietnam.net\/vn\/thue-gtgt-phat-sinh-truoc-1-7-2025-co-ap-dung-theo-chinh-sach-hoan-thue-moi--vbpl140197.html\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">\uacf5\uc2dd \ubb38\uc11c \ubc88\ud638 6068\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> 2025\ub144 12\uc6d4 17\uc77c, \uc138\ubb34\uc11c\uc5d0\uc11c \ubd80\uac00\uac00\uce58\uc138 \uc815\ucc45\uc5d0 \uad00\ud55c \uacf5\uc9c0\uac00 \uc654\uc2b5\ub2c8\ub2e4.<\/span><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN(Master Accountant Network) \ud3b8\uc9d1\uc704\uc6d0\ud68c<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>\ubd80\uac00\uac00\uce58\uc138\ubc95(VAT\ubc95) \uc81c49\/2024\/QH15\ud638\uac00 \uad6d\ud68c\ub97c \uacf5\uc2dd \ud1b5\uacfc\ud558\uc5ec 2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub420 \uc608\uc815\uc785\ub2c8\ub2e4. \uc774 \ubcc0\ud654\ub85c \uc778\ud574 \uc774\uc804 \uae30\uac04\uc758 \ubbf8\uacf5\uc81c \uc138\uc561\uc5d0 \ub300\ud55c \uae30\uc5c5\ub4e4\uc758 \uc6b0\ub824\uac00 \ucee4\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc138\uae08\uc774 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ub420\uae4c\uc694? [\u2026]<\/p>","protected":false},"author":4,"featured_media":7168,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7167"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7167\/revisions"}],"predecessor-version":[{"id":7171,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7167\/revisions\/7171"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7168"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}