{"id":7201,"date":"2026-01-11T23:58:55","date_gmt":"2026-01-12T06:58:55","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7201"},"modified":"2026-01-11T23:58:55","modified_gmt":"2026-01-12T06:58:55","slug":"huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/","title":{"rendered":"2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uac00\uacc4 \uc0ac\uc5c5\uc790\uc758 \ud68c\uacc4 \uc7a5\ubd80 \ubc0f \uc138\uae08 \uc2e0\uace0\ub294 \uacf5\ubb38 152\/2025\/TT-BTC\uc5d0 \ub530\ub77c \uc801\uc6a9\ub429\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2025\ub144 12\uc6d4 31\uc77c\uc790\ub85c \ubc1c\ud589\ub41c \ud68c\ub78c 152\/2025\/TT-BTC\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc9c0\uce68\uc744 \uc81c\uacf5\ud558\uba70, \uc774\ub7ec\ud55c \ubd80\ubb38\uc758 \uc7ac\ubb34 \uad00\ub9ac \ud45c\uc900\ud654\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \uc804\ud658\uc810\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4. \ud68c\ub78c 152\/2025\/TT-BTC\ub294 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uacf5\uc2dd\uc801\uc73c\ub85c \ubc1c\ud6a8\ub418\uba70, \ud68c\ub78c 88\/2021\/TT-BTC\ub97c \ub300\uccb4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc8fc, \uc790\uc601\uc5c5\uc790 \ub610\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub77c\uba74 \ubc95\ub960 \uc900\uc218 \ubc0f \uc138\ubb34 \uad00\ub9ac \ucd5c\uc801\ud654\ub97c \uc704\ud574 \ud68c\ub78c 152\/2025\/TT-BTC\ub97c \ubc18\ub4dc\uc2dc \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/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\">\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\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Doi_tuong_ap_dung_va_pham_vi_dieu_chinh\" >\uaddc\uc81c\uc758 \uc801\uc6a9 \ub300\uc0c1 \ubc0f \ubc94\uc704<\/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\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Diem_moi_ve_To_chuc_cong_tac_ke_toan\" >\ud68c\uacc4 \uc5c5\ubb34 \uc870\uc9c1\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\ub4e4.<\/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\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#So_sach_ke_toan_va_luu_tru_tai_lieu_ke_toan\" >\ud68c\uacc4 \uc7a5\ubd80 \ubc0f \ud68c\uacc4 \uae30\ub85d \uad00\ub9ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_GTGT_khong_phai_nop_thue_TNCN\" >\uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ubd80\uac00\uac00\uce58\uc138(VAT)\uc640 \uac1c\uc778\uc18c\ub4dd\uc138(PIT) \ub0a9\ubd80\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_gia_tri_gia_tang_khong_phai_nop_thue_thu_nhap_ca_nhan\" >\uac00\uacc4 \uc0ac\uc5c5\uc790\ub098 \ubd80\uac00\uac00\uce58\uc138 \ub0a9\ubd80 \ub300\uc0c1\uc774 \uc544\ub2cc \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/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\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_chiu_thue_GTGT_va_phai_nop_thue_TNCN\" >\uac00\ub0b4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ubd80\uac00\uac00\uce58\uc138(VAT)\uc640 \uac1c\uc778\uc18c\ub4dd\uc138(PIT)\uc758 \ub0a9\uc138 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/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\/ko\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_va_thue_TNCN_theo_ty_le_phan_tram_tren_doanh_thu\" >\uac00\ub0b4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \uacbd\uc6b0 \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778 \uc18c\ub4dd\uc138\ub294 \ub9e4\ucd9c\uc561\uc758 \uc77c\uc815 \ube44\uc728(%)\ub85c \ub0a9\ubd80\ub429\ub2c8\ub2e4.<\/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\/ko\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_theo_ty_le_tren_doanh_thu_va_thue_TNCN_tren_thu_nhap_tinh_thue\" >\uac00\ub0b4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \uacbd\uc6b0 \ubd80\uac00\uac00\uce58\uc138\ub294 \ucd1d \ub9e4\ucd9c\uc561\uc758 1% \uc138\uc728\ub85c \ub0a9\ubd80\ub418\uba70, \uac1c\uc778 \uc18c\ub4dd\uc138\ub294 \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ub300\ud574 \ub0a9\ubd80\ub429\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#He_thong_so_sach_ke_toan\" >\ud68c\uacc4 \uc2dc\uc2a4\ud15c<\/a><\/li><\/ul><\/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\/ko\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Huong_dan_chi_tiet_cach_ghi_so_va_cong_thuc_tinh\" >\uc785\ub825 \ubc29\ubc95 \ubc0f \uacc4\uc0b0 \uacf5\uc2dd\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc124\uba85\uc785\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Phuong_phap_xac_dinh_gia\" >\uac00\uaca9 \ucc45\uc815 \ubc29\uc2dd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Hoat_dong_thuoc_dien_chiu_cac_loai_thue_khac_So_S3-HKD\" >\uae30\ud0c0 \uc138\uae08\uc774 \ubd80\uacfc\ub418\ub294 \ud65c\ub3d9 (\uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d S3-HKD)<\/a><\/li><\/ul><\/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\/ko\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Ket_luan_va_khuyen_nghi\" >\uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_va_pham_vi_dieu_chinh\"><\/span><b>\uaddc\uc81c\uc758 \uc801\uc6a9 \ub300\uc0c1 \ubc0f \ubc94\uc704<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 152\/2025\/TT-BTC\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ud68c\uacc4 \uae30\ub85d \ubcf4\uad00 \ubc0f \ud68c\uacc4 \ubb38\uc11c \ubcf4\uad00\uc5d0 \ub300\ud574 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\ub0b4 \uc0ac\uc5c5\uc790: \uc5ec\uae30\uc5d0\ub294 \ud604\uc7ac \uc6b4\uc601 \uc911\uc774\uac70\ub098 \uaddc\uc815\uc5d0 \ub530\ub77c \uc0c8\ub85c \uc124\ub9bd\ub41c \ubaa8\ub4e0 \uac00\ub0b4 \uc0ac\uc5c5\uccb4\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc601\uc5c5\uc790: \uc81c\uc870\uc5c5\uc774\ub098 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc744 \ud1b5\ud574 \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\ub294 \uac1c\uc778.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uadf8\ub798\uc11c, <\/span><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \ubaa8\ub4e0 \uc0ac\uc5c5 \uac00\uad6c \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 152\/2025\/TT-BTC \uacf5\ubb38\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Diem_moi_ve_To_chuc_cong_tac_ke_toan\"><\/span><b>\ud68c\uacc4 \uc5c5\ubb34 \uc870\uc9c1\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\ub4e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 152\/2025\/TT-BTC\ub294 \uc0ac\uc5c5\uc8fc\uc5d0\uac8c \ucd5c\ub300\ud55c\uc758 \uc720\uc5f0\uc131\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790: \uac00\uacc4 \uc0ac\uc5c5\uccb4\uc758 \ub300\ud45c\uc790 \ub610\ub294 \uac1c\uc778 \uc0ac\uc5c5\uc8fc\uac00 \uc9c1\uc811 \ud68c\uacc4 \uc7a5\ubd80\ub97c \uad00\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\uc871 \uad6c\uc131\uc6d0: \ubd80\ubaa8, \ubc30\uc6b0\uc790, \uc790\ub140, \ud615\uc81c\uc790\ub9e4\uac00 \uac00\uacc4 \uc0ac\uc5c5 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub85c \uc77c\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud569\ub2c8\ub2e4(\uc774\uc804\uc5d0\ub294 \uc774\ub4e4\uc758 \ub3c5\ub9bd\uc801\uc778 \ud65c\ub3d9\uc5d0 \ub354 \ub9ce\uc740 \uc81c\uc57d\uc774 \uc788\uc5c8\uc2b5\ub2c8\ub2e4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd94\uac00 \uc5c5\ubb34: \ucc3d\uace0 \uad00\ub9ac\uc790, \uacc4\uc0b0\uc6d0 \ub610\ub294 \uc790\uc0b0 \uad6c\ub9e4\/\ud310\ub9e4\uc790\ub294 \ud68c\uacc4 \uc5c5\ubb34\ub3c4 \uc218\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uc6a9 \uc11c\ube44\uc2a4: \uc8fc\ud0dd \uc18c\uc720\uc8fc\ub294 \ud68c\uacc4 \uc5c5\ubb34\ub97c \uc218\ud589\ud560 \uc804\ubb38 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uace0\uc6a9\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"So_sach_ke_toan_va_luu_tru_tai_lieu_ke_toan\"><\/span><b>\ud68c\uacc4 \uc7a5\ubd80 \ubc0f \ud68c\uacc4 \uae30\ub85d \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774 \ubc95\uc740 \ud68c\uacc4 \uae30\ub85d \ubcf4\uad00 \ubc0f \uad00\ub9ac \ubc29\uc2dd\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \ubc14\ud0d5\uc73c\ub85c, \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \ud68c\uacc4 \uc7a5\ubd80 \ubc0f \ud68c\uacc4 \uc11c\ub958 \ubcf4\uad00\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \uc694\uac74\uc744 \uc124\uc815\ud558\uc5ec \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \ud544\uc694\uc2dc \ud655\uc778 \ubc0f \ube44\uad50\uac00 \uac00\ub2a5\ud558\ub3c4\ub85d \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ud68c\uacc4 \uae30\ub85d \ubcf4\uad00 \ubc29\uc2dd\uc744 \uc801\uadf9\uc801\uc73c\ub85c \uc120\ud0dd\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc1a1\uc7a5, \ud68c\uacc4 \uc804\ud45c, \ud68c\uacc4 \uc7a5\ubd80 \ub4f1\uc758 \uc11c\ub958\ub294 \uac01 \uc0ac\uc5c5\uccb4\uc758 \uc5ec\uac74\uacfc \uad00\ub9ac \ubc29\uc2dd\uc5d0 \ub530\ub77c \uc804\uc790 \ub610\ub294 \uc885\uc774 \ud615\ud0dc\ub85c \ubcf4\uad00\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\uc815 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \ud68c\uacc4 \uc11c\ub958 \ucd5c\uc18c \ubcf4\uc874 \uae30\uac04\uc740 5\ub144\uc785\ub2c8\ub2e4. \ud2b9\ud788 \uc1a1\uc7a5\uc758 \uacbd\uc6b0, \ud604\ud589 \uc138\ubc95\uc5d0\uc11c \uc815\ud55c \ubcf4\uad00 \uae30\ud55c\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf8 \ud68c\ub78c\uc5d0\uc11c \uc81c\uc2dc\ud558\ub294 \ud68c\uacc4 \uc7a5\ubd80 \uc591\uc2dd \uc678\uc5d0\ub3c4, \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ucd94\uac00 \ud68c\uacc4 \uc7a5\ubd80\ub97c \uac1c\uc124\ud558\uac70\ub098 \uc2e4\uc81c \uc6b4\uc601\uc5d0 \ub9de\uac8c \uc591\uc2dd\uc744 \uc218\uc815\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ucd94\uac00 \ub610\ub294 \uc218\uc815\ub41c \ud68c\uacc4 \uc7a5\ubd80\uc5d0\ub294 \uc7a5\ubd80 \uba85\uce6d, \uc791\uc131\uc77c, \uac00\uacc4 \uc0ac\uc5c5\uc790 \ub610\ub294 \uac1c\uc778 \uc0ac\uc5c5\uc790 \ub300\ud45c\uc758 \uc131\uba85 \ubc0f \uc11c\uba85, \uadf8\ub9ac\uace0 \uc778\uac10(\uc788\ub294 \uacbd\uc6b0) \ub4f1 \ubaa8\ub4e0 \ud544\uc218 \uc815\ubcf4\uac00 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc0ac\uc6a9\ud558\uace0 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc138\uae08 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc758 \ub3c4\uc6c0\uc744 \ubc1b\uc544 \ubd80\uac00\uac00\uce58\uc138, \uac1c\uc778 \uc18c\ub4dd\uc138 \ubc0f \uae30\ud0c0 \uc138\uae08\uc744 \ud3ec\ud568\ud55c \ub0a9\uc138 \uc758\ubb34\ub97c \uc0b0\uc815\ud558\uace0 \ub0a9\ubd80 \uc138\uc561\uc744 \ud1b5\uc9c0\ubc1b\ub294 \uacbd\uc6b0, \ub0a9\uc138\uc790\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \ud1b5\uc9c0\ud55c \ub0a9\ubd80 \uc138\uc561\uc758 \uac80\uc99d \ubc0f \uad00\ub9ac\uac00 \uc6a9\uc774\ud558\ub3c4\ub85d \ud574\ub2f9 \uc815\ubcf4\ub97c \ud68c\ub78c\uc5d0 \uba85\uc2dc\ub41c \uc9c0\uce68\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ud558\uace0 \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_GTGT_khong_phai_nop_thue_TNCN\"><\/span><b>\uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ubd80\uac00\uac00\uce58\uc138(VAT)\uc640 \uac1c\uc778\uc18c\ub4dd\uc138(PIT) \ub0a9\ubd80\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uc138\ubb34 \uc758\ubb34\uc5d0 \uad00\ud55c \uc77c\ubc18 \uaddc\uc815\uc744 \ubc14\ud0d5\uc73c\ub85c, \ub2e4\uc74c \ub0b4\uc6a9\uc740 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \uba74\uc81c\ubc1b\ub294 \uacbd\uc6b0\ub97c \uba85\ud655\ud788 \uc124\uba85\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_gia_tri_gia_tang_khong_phai_nop_thue_thu_nhap_ca_nhan\"><\/span><b>\uac00\uacc4 \uc0ac\uc5c5\uc790\ub098 \ubd80\uac00\uac00\uce58\uc138 \ub0a9\ubd80 \ub300\uc0c1\uc774 \uc544\ub2cc \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uc790 \ub610\ub294 \uac1c\uc778 \uc0ac\uc5c5\uc790\ub85c\uc11c \ubd80\uac00\uac00\uce58\uc138(VAT) \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138(PIT) \uba74\uc81c \ub300\uc0c1\uc778 \uacbd\uc6b0, \uad6c\uccb4\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc801\uc6a9 \ub300\uc0c1: \uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \ubbf8\ub9cc\uc778 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc6a9\ub41c \ud68c\uacc4 \uae30\ub85d: \uc7ac\ud654 \ubc0f \uc6a9\uc5ed \ub9e4\ucd9c \uc218\uc775 \ub4f1\ub85d\ubd80(\uc591\uc2dd S1a-HKD).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_7202\" aria-describedby=\"caption-attachment-7202\" style=\"width: 608px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7202\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a.jpg\" alt=\"M\u1eabu s\u1ed1 S1a-HKD\" width=\"608\" height=\"523\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a.jpg 608w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a-300x258.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a-14x12.jpg 14w\" sizes=\"auto, (max-width: 608px) 100vw, 608px\" \/><figcaption id=\"caption-attachment-7202\" class=\"wp-caption-text\">\uc591\uc2dd S1a-HKD<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc774 \ub4f1\ub85d\ubd80\ub294 \uc7ac\ud654 \ud310\ub9e4 \ubc0f \uc6a9\uc5ed \uc81c\uacf5\uc73c\ub85c \ubc1c\uc0dd\ud55c \uc218\uc775\uc744 \ucd94\uc801\ud558\uace0 \uc644\ubcbd\ud558\uac8c \ubc18\uc601\ud558\uae30 \uc704\ud574 \uc124\ub9bd\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ub4f1\ub85d\ubd80\uc5d0 \uae30\ub85d\ub41c \ub370\uc774\ud130\ub294 \uad00\ud560 \ub2f9\uad6d\uc774 \uc138\ubc95\uc5d0 \ub530\ub77c \uc0ac\uc5c5\uccb4 \ub610\ub294 \uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \ubd80\uac00\uac00\uce58\uc138(VAT) \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138(PIT) \ub0a9\ubd80 \uc758\ubb34\uac00 \uc788\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uadfc\uac70 \uc790\ub8cc\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub77c \uc18c\ub4dd\uc744 \uc2e0\uace0\ud558\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \uacbd\uc6b0, \uc774 \uc7a5\ubd80\ub294 \ub0b4\ubd80 \uad00\ub9ac \ub3c4\uad6c\ub85c\uc11c \uc2e0\uace0\ub41c \uc18c\ub4dd \uc218\uce58\ub97c \uc138\ubb34 \ub2f9\uad6d\uc774 \uad00\ub9ac\ud558\ub294 \uc815\ubcf4\uc640 \ucd94\uc801, \ube44\uad50 \ubc0f \ub300\uc870\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\uc5b4 \uc138\uae08 \uc758\ubb34 \uc774\ud589\uc758 \ud22c\uba85\uc131\uacfc \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ucc98\ub9ac \ubc29\ubc95:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A\uc5f4: \uc785\ub825 \ub0a0\uc9dc\ub97c \uba85\ud655\ud558\uac8c \uae30\uc7ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\uc5f4: \uc0c1\ud488 \ud310\ub9e4 \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5\uc73c\ub85c \ubc1c\uc0dd\ud55c \uc218\uc775\uc744 \uae30\ub85d\ud558\uace0 \uae30\uc220\ud569\ub2c8\ub2e4. \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \uacbd\uc6b0, \uc218\uc775 \uad00\ub9ac \ubc0f \ucd94\uc801 \ubc29\ubc95\uc5d0 \ub530\ub77c \uac01 \uac70\ub798 \ubc1c\uc0dd \uc2dc \uac1c\ubcc4\uc801\uc73c\ub85c \uae30\ub85d\ud558\uac70\ub098, \uc9d1\uacc4\ud558\uc5ec \uc8fc\uae30\uc801\uc73c\ub85c \uae30\ub85d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&quot;\uae08\uc561&quot; \uc5f4: \uc0c1\ud488 \ub610\ub294 \uc11c\ube44\uc2a4 \ud310\ub9e4\ub85c \uc5bb\uc740 \ucd1d \uae08\uc561\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_chiu_thue_GTGT_va_phai_nop_thue_TNCN\"><\/span><b>\uac00\ub0b4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ubd80\uac00\uac00\uce58\uc138(VAT)\uc640 \uac1c\uc778\uc18c\ub4dd\uc138(PIT)\uc758 \ub0a9\uc138 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138 \ub0a9\uc138 \uc758\ubb34\uac00 \uc788\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \uc0ac\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub77c \ub9e4\ucd9c\uc561\uc758 \uc77c\uc815 \ube44\uc728\uc5d0 \ub530\ub978 \uc138\uc561 \uacc4\uc0b0 \ubc29\uc2dd(%)\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_va_thue_TNCN_theo_ty_le_phan_tram_tren_doanh_thu\"><\/span><b>\uac00\ub0b4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \uacbd\uc6b0 \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778 \uc18c\ub4dd\uc138\ub294 \ub9e4\ucd9c\uc561\uc758 \uc77c\uc815 \ube44\uc728(%)\ub85c \ub0a9\ubd80\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561\uc5d0 \ub300\ud55c \ubc31\ubd84\uc728 \uc138\uc728(\ubd80\uac00\uc138 1%, \uac1c\uc778\uc18c\ub4dd\uc138 3%)\ub85c \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778\uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud558\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \uacbd\uc6b0, \ubc95\ub960\uc740 \uc801\uc6a9 \ubc94\uc704\uc640 \uadf8\uc5d0 \ub530\ub77c \uc774\ud589\ud574\uc57c \ud560 \ud68c\uacc4 \uae30\ub85d \ubc0f \uc11c\ub958\ub97c \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc778 \ub0b4\uc6a9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub300\uc0c1 \uace0\uac1d: \uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 5\uc5b5~30\uc5b5 VND\uc778 \uac00\uacc4 \uc0ac\uc5c5\uccb4 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ub958: \uc218\uc775\uc744 \uc99d\uba85\ud558\ub294 \uc1a1\uc7a5 \ubc0f \uae30\ud0c0 \uc11c\ub958.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc6a9\ub41c \ud68c\uacc4 \uc7a5\ubd80: \uc7ac\ud654 \ubc0f \uc6a9\uc5ed \ub9e4\ucd9c \uc218\uc775 \uc7a5\ubd80(\uc591\uc2dd S2a-HKD).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_7203\" aria-describedby=\"caption-attachment-7203\" style=\"width: 476px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7203\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a.jpg\" alt=\"M\u1eabu s\u1ed1 S2a-HKD\" width=\"476\" height=\"605\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a.jpg 476w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a-236x300.jpg 236w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a-9x12.jpg 9w\" sizes=\"auto, (max-width: 476px) 100vw, 476px\" \/><figcaption id=\"caption-attachment-7203\" class=\"wp-caption-text\">\uc591\uc2dd S2a-HKD<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc774 \uc7a5\ubd80\ub294 \ub3d9\uc77c\ud55c \ubd80\uac00\uac00\uce58\uc138\uc728(%) \ub610\ub294 \ub3d9\uc77c\ud55c \uac1c\uc778\uc18c\ub4dd\uc138\uc728\uc774 \uc801\uc6a9\ub418\ub294 \uc0ac\uc5c5 \ubd80\ubb38\ubcc4\ub85c \ubd84\ub958\ub41c \uc0c1\ud488 \ud310\ub9e4 \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5\uc73c\ub85c \uc778\ud55c \uc218\uc775\uc744 \ucd94\uc801\ud558\uace0 \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uc790 \ub610\ub294 \uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \uc5ec\ub7ec \ubd84\uc57c\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0, \uac01 \ubd84\uc57c\ubcc4\ub85c \ubcc4\ub3c4\uc758 \ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud558\uc5ec \ub3d9\uc77c\ud55c \ubd80\uac00\uac00\uce58\uc138\uc728(%) \ub610\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138\uc728\uc744 \uc801\uc6a9\ud568\uc73c\ub85c\uc368 \uc218\uc775 \ubc0f \uc138\uae08 \uc758\ubb34\ub97c \uc815\ud655\ud558\uace0 \ud22c\uba85\ud558\uac8c \uad00\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc774 \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778\uc18c\ub4dd\uc138 \ub0a9\ubd80\uc561\uc5d0 \ub300\ud55c \uc790\ub8cc\ub97c \uc81c\uacf5\ud558\uba74, \uc0ac\uc5c5\uc790\uc640 \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \uc774 \uc7a5\ubd80\ub97c \uae30\uc900\uc73c\ub85c \uc2e4\uc81c \ub0a9\ubd80 \uc138\uc561\uc744 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc81c\uacf5\ud55c \uc815\ubcf4\uc640 \ube44\uad50 \ubc0f \uc810\uac80\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ucc98\ub9ac \ubc29\ubc95:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A\uc5f4\uacfc B\uc5f4\uc5d0\ub294 \ubb38\uc11c \ubc88\ud638\uc640 \ub0a0\uc9dc\ub97c \uba85\ud655\ud558\uac8c \uae30\uc7ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\uc5f4: \uc774 \uc5f4\uc5d0\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uace0 \uc77c\uad00\ub41c \uc138\uae08 \uc2e0\uace0 \ubc0f \uacc4\uc0b0\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ub3d9\uc77c\ud55c \ubd80\uac00\uac00\uce58\uc138\uc728(%) \ub610\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc0b0\uc815 \uc2dc \uc801\uc6a9\ub418\ub294 \ub3d9\uc77c\ud55c \uc138\uc728\uc774 \uc801\uc6a9\ub418\ub294 \uac01 \uc0ac\uc5c5 \ubd80\ubb38\uc758 \uc7ac\ud654 \ud310\ub9e4 \ubc0f \uc6a9\uc5ed \uc81c\uacf5\uc73c\ub85c \ubc1c\uc0dd\ud55c \uc218\uc775\uc744 \uc790\uc138\ud788 \uae30\uc7ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\uc5f4: \uc5c5\uc885\ubcc4 \uc7ac\ud654 \ubc0f \uc6a9\uc5ed \ub9e4\ucd9c\uc561\uc744 \uae30\ub85d\ud558\uc5ec \ubd80\uac00\uac00\uce58\uc138 \uacc4\uc0b0 \uc2dc \ub3d9\uc77c\ud55c % \uc138\uc728 \ub610\ub294 \ub3d9\uc77c\ud55c \uac1c\uc778\uc18c\ub4dd\uc138\uc728\uc744 \uc801\uc6a9\ud558\ub294 \uae30\uc900\uc73c\ub85c \uc0ac\uc6a9\ud569\ub2c8\ub2e4. \ud655\uc815\ub41c \ub9e4\ucd9c\uc561\uc744 \ubc14\ud0d5\uc73c\ub85c \uc0ac\uc5c5\uc790\ub294 \uac01 \uc5c5\uc885\ubcc4 \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778\uc18c\ub4dd\uc138\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4. \ub9c8\uc9c0\ub9c9 \ud589\uc5d0\ub294 \ub0a9\ubd80\ud574\uc57c \ud560 \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778\uc18c\ub4dd\uc138\uc758 \ucd1d\uc561\uc774 \ud45c\uc2dc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_theo_ty_le_tren_doanh_thu_va_thue_TNCN_tren_thu_nhap_tinh_thue\"><\/span><b>\uac00\ub0b4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \uacbd\uc6b0 \ubd80\uac00\uac00\uce58\uc138\ub294 \ucd1d \ub9e4\ucd9c\uc561\uc758 1% \uc138\uc728\ub85c \ub0a9\ubd80\ub418\uba70, \uac1c\uc778 \uc18c\ub4dd\uc138\ub294 \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ub300\ud574 \ub0a9\ubd80\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \ub9e4\ucd9c\uc561 \ub300\ube44 \ubd80\uac00\uac00\uce58\uc138 1%\uc640 \uac1c\uc778 \uc18c\ub4dd\uc138 3%\uc758 \uc138\uc728\ub85c \ubd80\uac00\uac00\uce58\uc138 \ub0a9\ubd80 \ubc29\uc2dd\uc744 \uc801\uc6a9\ud558\ub294 \uacbd\uc6b0, \uc801\uaca9 \uc0ac\uc5c5\uccb4\ub97c \uc815\ud655\ud558\uac8c \uc2dd\ubcc4\ud558\uace0 \uc720\ud6a8\ud55c \ud68c\uacc4 \uc11c\ub958\ub97c \uc900\ube44\ud558\ub294 \uac83\uc740 \uc138\ubb34 \uc870\uc0ac \uc2dc \uacfc\uc138 \ub610\ub294 \uc18c\uae09 \uc9d5\uc218 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc801\uc6a9 \ub300\uc0c1: \uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND\uc5d0\uc11c 30\uc5b5 VND \uc0ac\uc774\uc778 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790.<\/span><span style=\"font-weight: 400;\">\uc5f0\ub9e4\ucd9c 30\uc5b5 VND\ub97c \ucd08\uacfc\ud558\ub294 \uc0ac\uc5c5 \uac00\uad6c\uc758 \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ub958: \uc1a1\uc7a5, \uad6c\ub9e4 \ubaa9\ub85d(\ud310\ub9e4\uc790\uac00 \ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5\uc774\ub098 \ub9e4\ucd9c \uc1a1\uc7a5\uc744 \uac00\uc9c0\uace0 \uc788\uc9c0 \uc54a\uc740 \uacbd\uc6b0), \uadf8\ub9ac\uace0 \uc218\uc775 \ubc0f \uacfc\uc138 \uc18c\ub4dd\uc744 \uacb0\uc815\ud558\ub294 \uadfc\uac70\ub85c \uc0ac\uc6a9\ub418\ub294 \uae30\ud0c0 \uc11c\ub958.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"He_thong_so_sach_ke_toan\"><\/span><b>\ud68c\uacc4 \uc2dc\uc2a4\ud15c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ub2e4\uc74c \uc591\uc2dd(\ud15c\ud50c\ub9bf)\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc7a5\ubd80\ub97c \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> \ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \ub530\ub978 \ud68c\uacc4 \uc7a5\ubd80 \ubaa9\ub85d.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud68c\uacc4 \uc7a5\ubd80 \uc774\ub984<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0d8\ud50c \uae30\ud638<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubaa9\uc801<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \ud310\ub9e4 \uc218\uc775 \ub4f1\ub85d\ubd80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc591\uc2dd S2b-HKD<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc218\uc775\uc744 \ucd94\uc801\ud558\uc5ec \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc218\uc775 \uc6d0\uc7a5\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc591\uc2dd S2c-HKD<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0\uc744 \uc704\ud55c \uacfc\uc138 \uc18c\ub4dd\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc790\uc7ac, \ub3c4\uad6c, \uc81c\ud488 \ubc0f \uc0c1\ud488\uc5d0 \ub300\ud55c \uc0c1\uc138 \ubaa9\ub85d.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc591\uc2dd S2d-HKD<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc785\uace0, \ucd9c\uace0 \ubc0f \uc7ac\uace0 \uc218\uc900\uc744 \ud3ec\ud568\ud55c \uc7ac\uace0 \uad00\ub9ac.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uae08\uc804 \ub4f1\ub85d\uae30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc591\uc2dd S2e-HKD\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud604\uae08 \ud750\ub984\uacfc \uc740\ud589 \uc608\uae08\uc744 \ucd94\uc801\ud558\uc138\uc694.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_ghi_so_va_cong_thuc_tinh\"><\/span><b>\uc785\ub825 \ubc29\ubc95 \ubc0f \uacc4\uc0b0 \uacf5\uc2dd\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc124\uba85\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 152\/2025\/TT-BTC\ub294 \uc0c1\ud488 \uac00\uce58 \ubc0f \uc138\uae08 \uc0b0\uc815\uc758 \uc77c\uad00\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \uad6c\uccb4\uc801\uc778 \uacf5\uc2dd\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia\"><\/span><b>\uac00\uaca9 \ucc45\uc815 \ubc29\uc2dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac00\uc815 \uc0ac\uc5c5\uccb4\uc640 \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \uc790\uc7ac, \ub3c4\uad6c, \uc81c\ud488 \ubc0f \uc0c1\ud488\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uae30\ub85d\uc744 \uc218\ub9bd\ud558\uace0 \uc720\uc9c0\ud558\uc5ec \uc7ac\uace0\uc758 \uc720\uc785, \uc720\ucd9c \ubc0f \uc7ac\uace0 \uc218\uc900\uc744 \uc644\ubcbd\ud558\uac8c \uad00\ub9ac\ud574\uc57c \ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc6d0\uac00 \uacc4\uc0b0 \uacf5\uc2dd:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc6d0\uac00 = (\uae30\ucd08\uc7ac\uace0 \uac00\uce58 + \ub2f9\uae30\uc7ac\uace0 \ub9e4\uc785\uc561) \/ (\uae30\ucd08\uc7ac\uace0 \uc218\ub7c9 + \ub2f9\uae30\uc7ac\uace0 \ub9e4\uc785\uc561)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ud654\ud3d0 \uac00\uce58\ub97c \uacb0\uc815\ud558\ub294 \uacf5\uc2dd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \uc785\uace0: \ucd1d \uc785\uace0 \uae08\uc561 = \uc785\uace0 \uc218\ub7c9 x \ub2e8\uc704\ub2f9 \uad6c\ub9e4 \uac00\uaca9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \ucd9c\uace0: \ucd9c\uace0 \uae08\uc561 = \ucd9c\uace0 \uc218\ub7c9 x \ucd9c\uace0 \ub2e8\uac00.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0: \uae30\ub9d0 \uc7ac\uace0 \uac00\uce58 = \uae30\ucd08 \uc7ac\uace0 \uac00\uce58 + \ub2f9\uae30 \ub9e4\uc785\uc561 \u2013 \ub2f9\uae30 \ub9e4\ucd9c\uc561.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hoat_dong_thuoc_dien_chiu_cac_loai_thue_khac_So_S3-HKD\"><\/span><b>\uae30\ud0c0 \uc138\uae08\uc774 \ubd80\uacfc\ub418\ub294 \ud65c\ub3d9 (\uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d S3-HKD)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7204\" aria-describedby=\"caption-attachment-7204\" style=\"width: 597px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7204\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a.jpg\" alt=\"M\u1eabu s\u1ed1 S3a-HKD\" width=\"597\" height=\"673\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a.jpg 597w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a-266x300.jpg 266w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a-11x12.jpg 11w\" sizes=\"auto, (max-width: 597px) 100vw, 597px\" \/><figcaption id=\"caption-attachment-7204\" class=\"wp-caption-text\">\uc591\uc2dd S3a-HKD<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138 \uc678\uc758 \uc138\uae08\uc774 \ubd80\uacfc\ub418\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790(\uc218\ucd9c\uc138, \uc218\uc785\uc138, \ud2b9\ubcc4\uc18c\ube44\uc138, \uc790\uc6d0\uc138, \ud658\uacbd\ubcf4\ud638\uc138, \ud1a0\uc9c0\uc774\uc6a9\uc138 \ub4f1)\ub294 \uaddc\uc815\ub41c \ubc14\uc5d0 \ub530\ub77c \ud574\ub2f9 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34 \ucd94\uc801 \uc7a5\ubd80\ub97c \uac1c\uc124\ud558\uace0 \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ucc98\ub9ac \ubc29\ubc95:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A\uc5f4: \uc785\ub825 \ub0a0\uc9dc\ub97c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\uc5f4: \ubc1c\uc0dd\ud55c \uac70\ub798\uc5d0 \ub300\ud55c \uc124\uba85\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\uc5f4: \uacfc\uc138 \ub300\uc0c1 \uc7ac\ud654 \ubc0f \uc6a9\uc5ed\uc758 \uc218\ub7c9\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\uc5f4: \uc218\ucd9c\uc138, \uc218\uc785\uc138, \ud2b9\ubcc4\uc18c\ube44\uc138 \ubc0f \ud658\uacbd\ubcf4\ud638\uc138\uc5d0 \ub300\ud574 \ubc95\ub960\uc5d0 \uaddc\uc815\ub41c \uc808\ub300\uc138\uc728\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\uc5f4: \uc138\ubc95\uc5d0 \ub530\ub978 \uc7ac\ud654 \ub610\ub294 \uc6a9\uc5ed 1\ub2e8\uc704\ub2f9 \uacfc\uc138 \uac00\uaca9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4\uc5f4: \uc218\ucd9c\uc138, \uc218\uc785\uc138, \ud2b9\ubcc4\uc18c\ube44\uc138, \uc790\uc6d0\uc138, \ud1a0\uc9c0\uc774\uc6a9\uc138\uc5d0 \ub300\ud574 \ubc95\ub960\ub85c \uc815\ud574\uc9c4 \uc138\uc728\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5\ubc88 \ud56d\ubaa9: \uc218\ucd9c\uc138, \uc218\uc785\uc138 \ubc0f \ud2b9\ubcc4\uc18c\ube44\uc138\ub294 % \ube44\uc728(5\ubc88 \ud56d\ubaa9 = 1\ubc88 \ud56d\ubaa9 x 3\ubc88 \ud56d\ubaa9 x 4\ubc88 \ud56d\ubaa9)\uc744 \uc0ac\uc6a9\ud558\uc5ec \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6\ubc88\uc9f8 \uc5f4: \uc808\ub300 \uc138\uc561 \uacc4\uc0b0 \ubc29\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc218\ucd9c\uc138, \uc218\uc785\uc138 \ubc0f \ud2b9\ubcc4\uc18c\ube44\uc138\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4(6\ubc88\uc9f8 \uc5f4 = 1\ubc88\uc9f8 \uc5f4 x 2\ubc88\uc9f8 \uc5f4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">7\ubc88 \ud56d\ubaa9: \ub0a9\ubd80\ud574\uc57c \ud560 \uc218\ucd9c\uc138, \uc218\uc785\uc138 \ubc0f \ud2b9\ubcc4\uc18c\ube44\uc138\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4(7\ubc88 \ud56d\ubaa9 = 5\ubc88 \ud56d\ubaa9 + 6\ubc88 \ud56d\ubaa9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">8\ubc88 \ud56d\ubaa9: \ub0a9\ubd80\ud574\uc57c \ud560 \ud658\uacbd\ubcf4\ud638\uc138\ub97c \uacc4\uc0b0\ud558\uc2ed\uc2dc\uc624 (8\ubc88 \ud56d\ubaa9 = 1\ubc88 \ud56d\ubaa9 x 2\ubc88 \ud56d\ubaa9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">9\ubc88 \uc5f4: \ub0a9\ubd80\ud574\uc57c \ud560 \uc790\uc6d0\uc138\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4(9\ubc88 \uc5f4 = 1\ubc88 \uc5f4 x 3\ubc88 \uc5f4 x 4\ubc88 \uc5f4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">10\ubc88 \ud56d\ubaa9: \ub0a9\ubd80\ud574\uc57c \ud560 \ud1a0\uc9c0\uc774\uc6a9\uc138\ub97c \uacc4\uc0b0\ud558\uc2ed\uc2dc\uc624 (10\ubc88 \ud56d\ubaa9 = 1\ubc88 \ud56d\ubaa9 x 3\ubc88 \ud56d\ubaa9 x 4\ubc88 \ud56d\ubaa9).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \ub530\ub978 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \ub9e4\uc6b0 \uc0c1\uc138\ud558\uc5ec, \uc774\ub97c \uc2dc\ud589\ud558\ub294 \uae30\uc5c5\uc740 \uc218\uc775\uacfc \ube44\uc6a9\uc758 \ubd84\ub958\ub97c \uc5c4\uaca9\ud558\uac8c \uad00\ub9ac\ud558\uace0 \ub9e4\ucd9c\uc6d0\uac00\ub97c \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \uc790\uccb4 \uad00\ub9ac \ubc29\uc2dd\uc740 \ucd08\uae30 \ube44\uc6a9 \uc808\uac10\uc5d0 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc9c0\ub9cc, \uacbd\ud5d8 \ubd80\uc871\uacfc \uc2ec\uce35\uc801\uc778 \uc9c0\uc2dd \uacb0\uc5ec\ub294 \ub370\uc774\ud130 \ubd88\uc77c\uce58 \uc704\ud5d8\uc744 \ud06c\uac8c \uc99d\uac00\uc2dc\ucf1c, \uc798\ubabb\ub41c \uc2e0\uace0\ub098 \ub0a9\ubd80 \uc9c0\uc5f0\uc73c\ub85c \uc778\ud574 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uacfc\uc138 \ub610\ub294 \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uc744 \uac00\ub2a5\uc131\uc744 \ub192\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uc790\ub098 \uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc808\ucc28\uc5d0 \uc775\uc219\ud558\uc9c0 \uc54a\uac70\ub098 \uc804\uc790 \ud68c\uacc4 \uc7a5\ubd80 \uc801\uc6a9\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\ub294 \uacbd\uc6b0, \uc804\ubb38\uac00\uc758 \ub3c4\uc6c0\uc744 \ubc1b\ub294 \uac83\uc774 \uc548\uc804\ud558\uace0 \ud6a8\uacfc\uc801\uc778 \ud574\uacb0\ucc45\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \ud604\uc7ac \ub2e4\uc74c\uacfc \uac19\uc740 \ud3ec\uad04\uc801\uc778 \uc9c0\uc6d0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uace0 \ud45c\uc900\ud654\ud558\uae30 \uc704\ud55c \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uae30 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\ub97c \uc9c0\uc6d0\ud558\uace0, \uc2e4\uc81c \uc0ac\uc5c5 \uc6b4\uc601\uc744 \ubc18\uc601\ud558\ub294 \uc815\ud655\ud55c \ub370\uc774\ud130\ub97c \ud655\ubcf4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5, \uc11c\ub958 \ubc0f \uac10\uc0ac \ud6c4 \uc138\ubb34 \uc5c5\ubb34\uc640 \uad00\ub828\ub41c \ubb38\uc81c\uc5d0 \ub2f5\ubcc0\ud558\uace0 \ud574\uacb0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc138\ubb34 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub85c\uc11c, \uc0ac\uc5c5\uc8fc\ub4e4\uc740 \ud575\uc2ec \uc0ac\uc5c5 \ud65c\ub3d9 \uac1c\ubc1c\uc5d0 \uc9d1\uc911\ud558\ub294 \ub3d9\uc2dc\uc5d0 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uae30\ub85d\uc774 \ud56d\uc0c1 \uc644\ubcbd\ud558\uace0 \ud22c\uba85\ud558\uba70 \ud544\uc694\ud560 \ub54c \uaddc\uc81c \ub2f9\uad6d\uacfc \ud611\ub825\ud560 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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<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<p style=\"text-align: right;\"><b><i>MAN(Master Accountant Network) \ud3b8\uc9d1\uc704\uc6d0\ud68c<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 152\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 31\/12\/2025, \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong vi\u1ec7c chu\u1ea9n h\u00f3a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cho kh\u1ed1i h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh. Th\u00f4ng t\u01b0 152\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,38],"tags":[],"class_list":["post-7201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7201","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=7201"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7201\/revisions"}],"predecessor-version":[{"id":7206,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7201\/revisions\/7206"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7205"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}