{"id":7273,"date":"2026-01-19T20:10:45","date_gmt":"2026-01-20T03:10:45","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7273"},"modified":"2026-01-19T20:10:45","modified_gmt":"2026-01-20T03:10:45","slug":"cong-van-33424-thue-tndn-nha-thau","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-33424-thue-tndn-nha-thau\/","title":{"rendered":"\ubc95\ub960 67\/2025\/QH15\uc5d0 \ub530\ub978 \ucd5c\uc2e0 \uacc4\uc57d\uc9c1 \uadfc\ub85c\uc790 \uc138\uae08 \uc9c0\uce68"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uc678\uad6d \uae30\uc5c5\uc758 \uc138\ubb34 \uad00\ub9ac\uac00 \uc911\uc694\ud55c \uc804\ud658\uae30\uc5d0 \uc811\uc5b4\ub4e4\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud558\ub178\uc774\uc2dc \uc138\ubb34\uad6d\uc758 \uacf5\uc2dd \uc11c\ud55c \uc81c33424\/HAN-QLDN3\ud638 \ubc0f \uad00\ub828 \ubc95\uaddc\ub97c \ubc14\ud0d5\uc73c\ub85c \uae30\uc5c5\ub4e4\uc744 \uc704\ud55c \uc694\uc57d \ubc0f \uc0c1\uc138 \uc124\uba85\uc744 \uc544\ub798\uc5d0 \uc81c\uacf5\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\/cong-van-33424-thue-tndn-nha-thau\/#Mo_rong_pham_vi_doi_tuong_chiu_thue_theo_Luat_Thue_TNDN_2025\" >2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95\uc5d0 \ub530\ub978 \uacfc\uc138 \ub300\uc0c1 \ubc94\uc704 \ud655\ub300.<\/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-33424-thue-tndn-nha-thau\/#Phuong_phap_xac_dinh_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \uc0b0\uc815 \ubc29\ubc95<\/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-33424-thue-tndn-nha-thau\/#Lo_trinh_ap_dung_quy_dinh_moi_va_tinh_chuyen_tiep\" >\uc0c8\ub85c\uc6b4 \uaddc\uc815 \ubc0f \uc804\ud658 \uae30\uac04\uc5d0 \ub300\ud55c \uc774\ud589 \ub85c\ub4dc\ub9f5.<\/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\/cong-van-33424-thue-tndn-nha-thau\/#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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-33424-thue-tndn-nha-thau\/#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><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-33424-thue-tndn-nha-thau\/#i\" >\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Mo_rong_pham_vi_doi_tuong_chiu_thue_theo_Luat_Thue_TNDN_2025\"><\/span><b>2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95\uc5d0 \ub530\ub978 \uacfc\uc138 \ub300\uc0c1 \ubc94\uc704 \ud655\ub300.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uc81c67\/2025\/QH15\ud638\ub294 \uc678\uad6d \uae30\uc5c5, \ud2b9\ud788 \ub514\uc9c0\ud138 \uacbd\uc81c \ubd84\uc57c\uc758 \uae30\uc5c5\uc5d0 \ub300\ud55c \uacbd\uc601 \ubc94\uc704\ub97c \uad6c\uccb4\ud654\ud558\uace0 \ud655\ub300\ud588\uc2b5\ub2c8\ub2e4. \uc8fc\uc694 \ub300\uc0c1\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;\">\uace0\uc815\uc0ac\uc5c5\uc7a5\uc744 \ubcf4\uc720\ud55c \uacc4\uc57d\uc5c5\uccb4\ub294 \ud574\ub2f9 \uace0\uc815\uc0ac\uc5c5\uc7a5\uc758 \uc0ac\uc5c5 \ud65c\ub3d9\uacfc \uad00\ub828\uc774 \uc5c6\uc9c0\ub9cc \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uc815\uc0ac\uc5c5\uc7a5\uc774 \uc5c6\ub294 \uacc4\uc57d\uc5c5\uccb4: \uc5ec\uae30\uc5d0\ub294 \uc804\uc790\uc0c1\uac70\ub798 \ubc0f \ub514\uc9c0\ud138 \ud50c\ub7ab\ud3fc \uc0ac\uc5c5(\uc628\ub77c\uc778 \uad11\uace0, \uc2a4\ud2b8\ub9ac\ubc0d \uc11c\ube44\uc2a4, SaaS \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ub4f1) \ubd84\uc57c\uc5d0\uc11c \ud65c\ub3d9\ud558\ub294 \uc678\uad6d \uae30\uc5c5\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc138\uae08\uc740 \ubca0\ud2b8\ub0a8 \uc601\ud1a0 \ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uc0c8\ub86d\uac8c \ucd94\uac00\ub41c \ud56d\ubaa9:<\/b><span style=\"font-weight: 400;\"> 2025\ub144 \ubc95\uc740 \uad6d\uacbd\uc744 \ub118\ub294 \ube44\uc988\ub2c8\uc2a4 \ubaa8\ub378\uc744 \uba85\ud655\ud788 \uc815\uc758\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub450\uace0 \uc788\uc73c\uba70, \ubca0\ud2b8\ub0a8 \uae30\uc5c5\ub4e4\uc774 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud560 \ub54c \uaddc\uc815\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0 \ub0a9\ubd80\ud560 \ucc45\uc784\uc774 \uc788\uc74c\uc744 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \uc0b0\uc815 \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud604\uc7ac \uc804\ud658 \uae30\uac04 \ub3d9\uc548\uc5d0\ub294 \uc678\uad6d \uacc4\uc57d\uc5c5\uccb4\uc758 \uc808\ucc28\ub97c \uac04\uc18c\ud654\ud558\uae30 \uc704\ud574 \uc218\uc775 \uae30\ubc18 \uac00\uaca9 \ucc45\uc815 \ubc29\uc2dd\uc774 \uc5ec\uc804\ud788 \uac00\uc7a5 \uc77c\ubc18\uc801\uc778 \uc811\uadfc \ubc29\uc2dd\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacf5\uc2dd\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uc815\uc758\ub429\ub2c8\ub2e4.<\/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;\"><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80\uc561 = \uacfc\uc138 \ub300\uc0c1 \uc218\uc775 \u00d7 \ubc95\uc778 \uc18c\ub4dd\uc138\uc728 (1\/3 \uc138\uc728)<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \uacf5\ubb38 103\/2014\/TT-BTC\uc5d0 \ub530\ub978 \uc694\uc728: \uc774 \uc694\uc728\uc740 \uc0b0\uc5c5\uc758 \uc131\uaca9\uacfc \ubd80\uac00\uac00\uce58\uc5d0 \ub530\ub77c \ubd84\ub958\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4, \uc7a5\ube44 \ub300\uc5ec, \ubcf4\ud5d8: 5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc7ac \uc870\ub2ec\uc744 \ud3ec\ud568\ud55c \uac74\uc124 \ubc0f \uc124\uce58 \ud65c\ub3d9: 2%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \ud65c\ub3d9(\ubca0\ud2b8\ub0a8 \ub0b4 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5): 1%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub300\ucd9c \uc774\uc790: 5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc800\uc791\uad8c: 10%<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_ap_dung_quy_dinh_moi_va_tinh_chuyen_tiep\"><\/span><b>\uc0c8\ub85c\uc6b4 \uaddc\uc815 \ubc0f \uc804\ud658 \uae30\uac04\uc5d0 \ub300\ud55c \uc774\ud589 \ub85c\ub4dc\ub9f5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud558\ub178\uc774\uc2dc \uc138\ubb34\uad6d\uc740 \ubc95\uc801 \uc11c\ub958 \uc801\uc6a9 \uc6b0\uc120\uc21c\uc704\uc5d0 \uad00\ud55c \ud2b9\ubcc4 \uacf5\uc9c0\ub97c \ub2e4\uc74c\uacfc \uac19\uc774 \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\ud589\uae30\uac04: 2014\ub144 TT-BTC\ud638 \uc2dc\ud589\ub839 \uc81c13\uc870\uc5d0 \uaddc\uc815\ub41c \uc138\uc728 \ubc0f \uacc4\uc0b0 \ubc29\ubc95\uc744 \uacc4\uc18d \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\ud658 \uae30\uac04: \ubc95\ub960 67\/2025\/QH15\uac00 \ubc1c\ud6a8\ub41c \ud6c4, \uc815\ubd80\ub294 \uc138\ubd80\uc801\uc778 \uc9c0\uce68 \uc2dc\ud589\ub839\uc744 \ubc1c\ud45c\ud560 \uc608\uc815\uc785\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uc2dc\ud589\ub839\uc5d0\uc11c \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ub300\ud55c % \ube44\uc728 \ubcc0\uacbd\uc744 \uaddc\uc815\ud558\ub294 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub294 \ud574\ub2f9 \uc2dc\ud589\ub839 \ubc1c\ud6a8 \uc2dc\uc810\uc5d0 \uc0c8\ub85c\uc6b4 \uc138\uc728 \uccb4\uacc4\ub97c \uc801\uc6a9\ud558\uc5ec \uac31\uc2e0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubcf5\uc7a1\ud55c \uacbd\uc6b0\uc5d0\ub294, \uc0ac\uc6a9<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan\/\"> <span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uc804\ubb38\uc131\uc740 \uc138\ubb34 \ub2f9\uad6d \uc55e\uc5d0\uc11c \ubb38\uc11c\ub97c \ud3c9\uac00\ud558\uace0 \ub370\uc774\ud130\ub97c \ubcf4\ud638\ud558\ub294 \ub370 \uc788\uc5b4 \ucd5c\uc801\uc758 \ud574\uacb0\ucc45\uc785\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;\">\uacf5\uc2dd \uc11c\ud55c \uc81c33424\/HAN-QLDN3\ud638\ub294 \ubcc0\uacbd\ub418\ub294 \uaddc\uc815\uacfc \uad00\ub828\ud558\uc5ec \uc138\ubb34 \ub2f9\uad6d\uc774 \uc2dc\uc758\uc801\uc808\ud558\uac8c \uc804\ub2ec\ud55c \uc548\ub0b4\ubb38\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc744 \uba85\ud655\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218\ub294 \ucd5c\uc6b0\uc120 \uacfc\uc81c\uc785\ub2c8\ub2e4. \ud604\uc7ac \uc2dc\ud589 \uc911\uc778 \ud68c\ub78c 103\/2014\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \ub300\ub85c \uc218\uc775\uc5d0 \ub300\ud574 \uc815\ud655\ud55c % \ube44\uc728\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc138\uae08 \uccb4\ub0a9 \ubc0f \uc5f0\uccb4\ub8cc \ubd80\uacfc \uc704\ud5d8\uc73c\ub85c\ubd80\ud130 \ubcf4\ud638\ubc1b\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud601\uc2e0\uc801\uc778 \uc0ac\uace0: 2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95\uc740 \ub2e8\uc21c\ud55c \uc218\uce58 \ubcc0\ud654\uac00 \uc544\ub2c8\ub77c \ub514\uc9c0\ud138 \uacbd\uc81c\uc5d0 \ub300\ud55c \uad00\ub9ac \uac15\ud654 \uc870\uce58\uc785\ub2c8\ub2e4. \uae30\uc5c5\ub4e4\uc740 \uc0c8\ub85c\uc6b4 \uc9c0\uce68\uc774 \uacf5\uc2dd \ubc1c\ud45c\ub420 \ub54c \uc801\uc751\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc678 \ud30c\ud2b8\ub108\uc640\uc758 \uac70\ub798\ub97c \uc120\uc81c\uc801\uc73c\ub85c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\ubb38\uc131: \uacc4\uc57d\uc5c5\uccb4\uc758 \uc138\uae08 \uc2e0\uace0 \ubc0f \uc815\uc0b0\uc758 \ud22c\uba85\uc131\uc740 \uad6d\uc81c \ud22c\uc790\uc790 \ubc0f \ud30c\ud2b8\ub108\uc758 \ub208\uc5d0 \ud68c\uc0ac\uc758 \ud3c9\ud310\uc744 \ub192\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc810\uc810 \ub354 \ud22c\uba85\ud574\uc9c0\ub294 \ubca0\ud2b8\ub0a8\uc758 \ubc95\ub960 \ud658\uacbd \uc18d\uc5d0\uc11c \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \uc704\ud55c \ud1a0\ub300\ub97c \ub9c8\ub828\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\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\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/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>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"i\"><\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam \u0111ang b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i quan tr\u1ecdng. D\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 33424\/HAN-QLDN3 c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i v\u00e0 c\u00e1c v\u0103n b\u1ea3n lu\u1eadt \u0111\u1ecbnh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3n t\u1ed5ng h\u1ee3p v\u00e0 di\u1ec5n gi\u1ea3i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7274,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7273","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\/7273","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=7273"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7273\/revisions"}],"predecessor-version":[{"id":7275,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7273\/revisions\/7275"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7274"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}