{"id":7362,"date":"2026-01-25T20:44:03","date_gmt":"2026-01-26T03:44:03","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7362"},"modified":"2026-01-29T19:53:02","modified_gmt":"2026-01-30T02:53:02","slug":"bo-thue-khoan-2026-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/bo-thue-khoan-2026-ho-kinh-doanh\/","title":{"rendered":"2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc77c\uad04\uc138 \uc81c\ub3c4\uac00 \ud3d0\uc9c0\ub428\uc5d0 \ub530\ub77c \uc911\uc18c\uae30\uc5c5\uc740 \uc138\uae08 \ubb38\uc81c\ub97c \ud53c\ud558\uae30 \uc704\ud574 \ubb34\uc5c7\uc744 \ud574\uc57c \ud560\uae4c\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uac00\uacc4 \uc0ac\uc5c5\uc5d0 \uc801\uc6a9\ub418\ub294 \uacfc\uc138 \ubc29\uc2dd\uc774 \uadfc\ubcf8\uc801\uc73c\ub85c \ubc14\ub00c\uc5b4 \uc77c\uad04 \uacfc\uc138 \ubc29\uc2dd\uc774 \ub354 \uc774\uc0c1 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\uac8c \ub429\ub2c8\ub2e4. \uc774\ub294 \uc138\ubb34 \uad00\ub9ac\uc758 \uc911\ub300\ud55c \ubcc0\ud654\ub85c \uc5ec\uaca8\uc9c0\uba70, \ud2b9\ud788 \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uc790, \uc800\uc18c\ub4dd \uc0ac\uc5c5\uc790, \ud0dc\uc591\uad11 \ubc1c\uc804\uc774\ub098 \uc18c\uaddc\ubaa8 \uc11c\ube44\uc2a4\uc5c5\uacfc \uac19\uc740 \ud2b9\uc218 \ubd84\uc57c \uc0ac\uc5c5\uc790\ub4e4\uc5d0\uac8c \ub9ce\uc740 \uc6b0\ub824\ub97c \ubd88\ub7ec\uc77c\uc73c\ud0a4\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ub9e5\ub77d\uc5d0\uc11c, \uc0c8\ub85c\uc6b4 \uc138\uae08 \uc2e0\uace0 \uc808\ucc28, \ud68c\uacc4 \uc758\ubb34 \ubc0f \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9 \uad00\ub828 \uaddc\uc815\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\uc744 \uc900\uc218\ud558\uace0 \ubd88\ud544\uc694\ud55c \ube44\uc6a9\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1bQctJvDLW0VonDDF-A4hK5wvbvMOKMht\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc694\uc57d \ud30c\uc77c \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Co_so_phap_ly_ve_viec_bai_bo_thue_khoan_tu_nam_2026\" >2026\ub144\ubd80\ud130 \uc77c\uad04\uc138 \ud3d0\uc9c0\ub97c \uc704\ud55c \ubc95\uc801 \uadfc\uac70.<\/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\/bo-thue-khoan-2026-ho-kinh-doanh\/#So_sanh_cach_quan_ly_thue_truoc_va_sau_khi_bo_thue_khoan\" >\uc77c\uad04\uc138 \ud3d0\uc9c0 \uc804\ud6c4\uc758 \uc138\ubb34 \ud589\uc815 \ubc29\uc2dd \ube44\uad50.<\/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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Doi_tuong_phai_su_dung_hoa_don_dien_tu_va_may_tinh_tien_POS\" >\uc804\uc790 \uc1a1\uc7a5\uacfc POS(\ud310\ub9e4 \uc2dc\uc810 \uad00\ub9ac) \uc2dc\uc2a4\ud15c\uc744 \uc0ac\uc6a9\ud574\uc57c \ud558\ub294 \ub300\uc0c1\uc740 \ub204\uad6c\uc785\ub2c8\uae4c?<\/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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Ho_kinh_doanh_ke_khai_thue\" >\uac00\uc815 \uc0ac\uc5c5\uccb4\ub294 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud569\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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Ho_kinh_doanh_bat_buoc_dung_may_tinh_tien\" >\uc0ac\uc5c5\uccb4\ub294 \uae08\uc804\ub4f1\ub85d\uae30\ub97c \uc0ac\uc6a9\ud574\uc57c \ud569\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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Huong_xu_ly_hoa_don_voi_ho_kinh_doanh_doanh_thu_duoi_160_trieu_dong\" >\uc5f0\ub9e4\ucd9c 1\uc5b5 6\ucc9c\ub9cc VND \ubbf8\ub9cc \uac00\uc815 \uc0ac\uc5c5\uc790\uc758 \uc1a1\uc7a5 \ucc98\ub9ac \uc9c0\uce68.<\/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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Luu_y_quan_trong_trong_giai_doan_chuyen_doi_sang_ke_khai_thue\" >\uc138\uae08 \uc2e0\uace0 \uc804\ud658 \uacfc\uc815\uc5d0\uc11c \uc911\uc694\ud55c \uc0ac\ud56d\ub4e4\uc744 \uc54c\ub824\ub4dc\ub9bd\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-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bo-thue-khoan-2026-ho-kinh-doanh\/#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=\"Co_so_phap_ly_ve_viec_bai_bo_thue_khoan_tu_nam_2026\"><\/span><b>2026\ub144\ubd80\ud130 \uc77c\uad04\uc138 \ud3d0\uc9c0\ub97c \uc704\ud55c \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubbfc\uac04 \uacbd\uc81c \ubc1c\uc804\uc5d0 \uad00\ud55c \uc815\uce58\uad6d \uacb0\uc758\uc548 \uc81c68-NQ\/TW\ud638(2025\ub144 5\uc6d4 4\uc77c)\uc5d0 \ub530\ub974\uba74, \uad6d\uac00\ub294 \ub2a6\uc5b4\ub3c4 2026\ub144\uae4c\uc9c0 \uc0ac\uc5c5\uc790 \uac00\uad6c\uc5d0 \ub300\ud55c \uc815\uc561\uc138 \uc81c\ub3c4\ub97c \ud3d0\uc9c0\ud558\ub294 \uc815\ucc45\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud588\uc2b5\ub2c8\ub2e4. \uc774 \uc815\ucc45\uc740 \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0, \uc138\ubb34 \uad00\ub9ac\uc758 \ub514\uc9c0\ud138 \uc804\ud658\uc744 \ucd09\uc9c4\ud558\uba70, \uc0ac\uc5c5\uc790 \uac00\uad6c\uac00 \uc810\uc9c4\uc801\uc73c\ub85c \uae30\uc5c5 \ubaa8\ub378\ub85c \uc804\ud658\ud560 \uc218 \uc788\ub294 \uc5ec\uac74\uc744 \uc870\uc131\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c1\uae30 \uc815\ucc45\uc744 \uc2dc\ud589\ud558\uae30 \uc704\ud574 \uc7ac\uc815\ubd80\ub294 2025\ub144 10\uc6d4 6\uc77c\uc790 \uacb0\uc815 \uc81c3389\/QD-BTC\ud638\ub97c \ud1b5\ud574 \uc138\uae08 \uad00\ub9ac \ubc29\uc2dd \ud601\uc2e0 \uacc4\ud68d\uc744 \uc2b9\uc778\ud588\uc73c\uba70, \uc774\uc5d0 \ub530\ub77c \uc0ac\uc5c5\uc790\ub294 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc790\uc9c4 \uc2e0\uace0 \ubc0f \uc790\uc9c4 \ub0a9\ubd80 \ubc29\uc2dd\uc744 \uc758\ubb34\uc801\uc73c\ub85c \uc2dc\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud5a5\ud6c4 \uc138\uae08 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc5d0\uc11c &quot;\uc77c\uad04 \ub0a9\ubd80&quot;\ub77c\ub294 \uc6a9\uc5b4\uac00 \ub354 \uc774\uc0c1 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\uc74c\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_cach_quan_ly_thue_truoc_va_sau_khi_bo_thue_khoan\"><\/span><b>\uc77c\uad04\uc138 \ud3d0\uc9c0 \uc804\ud6c4\uc758 \uc138\ubb34 \ud589\uc815 \ubc29\uc2dd \ube44\uad50.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uc77c\uad04\uc138 \uc81c\ub3c4\uac00 \uacf5\uc2dd\uc801\uc73c\ub85c \ud3d0\uc9c0\ub428\uc5d0 \ub530\ub77c \uc138\ubb34 \uad00\ub9ac \ubc29\uc2dd\uc774 \uc5b4\ub5bb\uac8c \ubcc0\ud654\ud558\ub294\uc9c0 \uae30\uc5c5\ub4e4\uc774 \uc27d\uac8c \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d, \uc544\ub798 \ud45c\ub294 \uae30\uc874 \ubc29\uc2dd\uacfc \uc0c8\ub85c\uc6b4 \uc2e0\uace0 \ubc29\uc2dd\uc758 \uc8fc\uc694 \uae30\uc900\ub4e4\uc744 \uc694\uc57d \ubc0f \ube44\uad50\ud55c \uac83\uc785\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\ub4e4\uc740 \ud2b9\ud788 \uc138\uae08 \uc2e0\uace0, \ud68c\uacc4 \uc808\ucc28, \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \uc0ac\uc6a9\uacfc \uad00\ub828\ub41c \uc758\ubb34 \uc0ac\ud56d\ub4e4\uc744 \uba85\ud655\ud788 \ud30c\uc545\ud560 \uc218 \uc788\uc2b5\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;\"> 2026\ub144 \uc774\uc804\uacfc \uc774\ud6c4 \uac00\uacc4 \uc0ac\uc5c5\uccb4\uc758 \uc138\uae08 \uad00\ub9ac \ubc29\uc2dd \ube44\uad50.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ube44\uad50 \uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>2026\ub144 \uc774\uc804<\/b><\/td>\n<td style=\"text-align: center;\"><b>2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ub9ce\uc740 \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\uc5d0 \ub2e8\uc77c \uc138\uc728\uc744 \uc801\uc6a9\ud558\ub294 \uac83.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">100%\ub294 \uc2e4\uc81c \uc218\uc775\uc744 \uae30\uc900\uc73c\ub85c \uc138\uae08\uc744 \uc2e0\uace0\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc218\uc775\uc744 \uacb0\uc815\ud558\ub294 \ubc29\ubc95<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc138\uc785\uc740 \uc138\ubb34 \ub2f9\uad6d\uc774 \uace0\uc815\ub41c \uc138\uc728\uc744 \uae30\uc900\uc73c\ub85c \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc740 \uc2e4\uc81c \uccad\uad6c\uc11c\uc640 \uc99d\ube59 \uc11c\ub958\ub97c \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc2e0\uace0 \uc758\ubb34<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc778 \uc2e0\uace0\ub294 \ud544\uc694\ud558\uc9c0 \uc54a\uc73c\uba70, \ub0a9\ubd80\uc561\uc740 \uc8fc\ub85c \uace0\uc815 \uc694\uc728\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc138\uae08\uc740 \uc815\uae30\uc801\uc73c\ub85c \uc790\uc9c4 \uc2e0\uace0 \ubc0f \uc790\uc9c4 \ub0a9\ubd80\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc81c\ub3c4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud544\uc218 \uc0ac\ud56d\uc774 \uc544\ub2c8\uac70\ub098 \ub9e4\uc6b0 \uac04\ub2e8\ud55c \uae30\ub85d \uc720\uc9c0\ub9cc \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 88\ud638\uc5d0 \uba85\uc2dc\ub41c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ud615\uc2dd<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc885\uc774 \uccad\uad6c\uc11c\ub97c \uc0ac\uc6a9\ud558\uac70\ub098 \uac01 \uac70\ub798\uc5d0 \ub300\ud55c \uac1c\ubcc4 \uccad\uad6c\uc11c\ub97c \uc694\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc0c1\ud488\uc744 \ud310\ub9e4\ud558\uac70\ub098 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \ub54c\ub294 \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9\uc774 \uc758\ubb34\uc801\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uad00\ub9ac \uc218\uc900<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ucd94\uc815\uc5d0 \uae30\ubc18\ud55c \uad00\ub9ac\ub294 \ub192\uc740 \uc548\uc815\uc131\uc744 \uc81c\uacf5\ud558\uc9c0\ub9cc \ud22c\uba85\uc131\uc774 \ubd80\uc871\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc6b4\uc601\uacfc \uae34\ubc00\ud558\uac8c \uc5f0\uacc4\ub41c \ud22c\uba85\ud558\uace0 \ub514\uc9c0\ud138\ud654\ub41c \uad00\ub9ac \ubc29\uc2dd.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc704 \ube44\uad50\ud45c\uc5d0\uc11c \ubcfc \uc218 \uc788\ub4ef\uc774, 2026\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc77c\uad04\uc138 \ud3d0\uc9c0\ub294 \ub2e8\uc21c\ud788 \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd\uc758 \ubcc0\ud654\ubfd0\ub9cc \uc544\ub2c8\ub77c \uac00\uacc4 \uc0ac\uc5c5 \uc6b4\uc601 \ubc29\uc2dd\uc758 \uc804\uba74\uc801\uc778 \uc804\ud658\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc138\ubb34 \ub2f9\uad6d\uc774 \uc815\ud55c \uc77c\uad04 \uc138\uc561\uc5d0 \uc758\uc874\ud558\ub358 \uac00\uacc4 \uc0ac\uc5c5\uccb4\ub4e4\uc740 \uc774\uc81c \uae30\ub85d \uad00\ub9ac, \uc18c\ub4dd \uc2e0\uace0, \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \ud65c\uc6a9 \ub4f1\uc5d0 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ub098\uc11c\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc0ac\uc804 \uc778\uc2dd \uc81c\uace0, \ud68c\uacc4 \uc808\ucc28 \ub9c8\ub828, \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\ud589 \uc194\ub8e8\uc158 \ub3c4\uc785 \ub4f1\uc744 \ud1b5\ud574 \uac00\uacc4 \uc0ac\uc5c5\uccb4\ub4e4\uc740 \uc0c8\ub85c\uc6b4 \uc81c\ub3c4\uc5d0 \uc6d0\ud65c\ud558\uac8c \uc801\uc751\ud558\uace0, \uc2dc\ud589 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \uc904\uc774\uba70, \ubd88\ud544\uc694\ud55c \ube44\uc6a9 \uc9c0\ucd9c\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_su_dung_hoa_don_dien_tu_va_may_tinh_tien_POS\"><\/span><b>\uc804\uc790 \uc1a1\uc7a5\uacfc POS(\ud310\ub9e4 \uc2dc\uc810 \uad00\ub9ac) \uc2dc\uc2a4\ud15c\uc744 \uc0ac\uc6a9\ud574\uc57c \ud558\ub294 \ub300\uc0c1\uc740 \ub204\uad6c\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638 \ubc0f 2025\ub144 3\uc6d4 20\uc77c\uc790 \uc2dc\ud589\ub839 \uc81c70\/2025\/ND-CP\ud638\uc5d0 \ub530\ub77c \uc804\uc790\uc1a1\uc7a5 \uc0ac\uc6a9 \uc758\ubb34\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \ubd84\ub958\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ke_khai_thue\"><\/span><b>\uac00\uc815 \uc0ac\uc5c5\uccb4\ub294 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub4e4\uc740 \uc18c\ub4dd\uacfc \ub178\ub3d9\ub825\uc744 \uac16\ucd98 \uac00\uad6c\ub85c\uc11c \uc18c\uae30\uc5c5 \uc774\uc0c1\uc758 \uaddc\ubaa8\ub97c \uc9c0\ub2d9\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uac00\uad6c\ub294 \ubaa8\ub4e0 \ud310\ub9e4 \ubc0f \uc11c\ube44\uc2a4 \uac70\ub798\uc5d0 \ub300\ud574 \ud68c\uacc4 \uc808\ucc28\ub97c \uc2dc\ud589\ud558\uace0 \uc138\ubb34 \ub2f9\uad6d \ucf54\ub4dc\uac00 \ud3ec\ud568\ub41c \uc804\uc790 \uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_bat_buoc_dung_may_tinh_tien\"><\/span><b>\uc0ac\uc5c5\uccb4\ub294 \uae08\uc804\ub4f1\ub85d\uae30\ub97c \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 70\/2025\/ND-CP \uc81c11\uc870 1\ud56d\uc5d0 \ub530\ub974\uba74 \uc5f0\uac04 \ub9e4\ucd9c\uc774 10\uc5b5 VND \uc774\uc0c1\uc778 \uac00\uad6c \ub610\ub294 \uc18c\ube44\uc790\uc5d0\uac8c \uc9c1\uc811 \ud310\ub9e4\ud558\ub294 \uc18c\ub9e4\uc5c5\uc885(\uc2dd\uc74c\ub8cc, \ub808\uc2a4\ud1a0\ub791, \ud638\ud154, \uc288\ud37c\ub9c8\ucf13, \uc18c\ub9e4\uc810 \ub4f1)\uc5d0 \uc885\uc0ac\ud558\ub294 \uac00\uad6c\ub9cc \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790 \uc601\uc218\uc99d\uc744 \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_xu_ly_hoa_don_voi_ho_kinh_doanh_doanh_thu_duoi_160_trieu_dong\"><\/span><b>\uc5f0\ub9e4\ucd9c 1\uc5b5 6\ucc9c\ub9cc VND \ubbf8\ub9cc \uac00\uc815 \uc0ac\uc5c5\uc790\uc758 \uc1a1\uc7a5 \ucc98\ub9ac \uc9c0\uce68.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 2025\ub144 \ucd1d\ub9e4\ucd9c\uc561\uc774 1\uc5b5 6\ucc9c\ub9cc VND \ubbf8\ub9cc\uc778 \uc0ac\uc5c5\uc790\ub294 2026\ub144\uc5d0 \ubd80\uac00\uac00\uce58\uc138\ub97c \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc2e4\uc81c\ub85c\ub294 \uc804\ud658 \uae30\uac04 \ub3d9\uc548, \ud2b9\ud788 2025\ub144 \ub9d0\uc5d0 \ub9e4\ucd9c\uc774 \ubc1c\uc0dd\ud558\uc9c0\ub9cc 2026\ub144 \ucd08\uc5d0 \uccad\uad6c\uc11c\uac00 \ubc1c\ud589\ub418\ub294 \uacbd\uc6b0(\uc608: 2025\ub144 12\uc6d4 \uc804\uae30 \uc694\uae08\uc774 2026\ub144 1\uc6d4\uc5d0 \ud655\uc815\ub418\ub294 \uacbd\uc6b0) \uc5b4\ub824\uc6c0\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc5b4\ub824\uc6c0\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;\">\uc138\ubb34 \ub2f9\uad6d\uc740 \uc2e0\uace0 \uae30\ubc18 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud55c \uac00\uad6c\uc5d0 \ub300\ud574 \ub354 \uc774\uc0c1 \uac70\ub798 \uac74\ubcc4\ub85c \uac1c\ubcc4 \uc138\uae08 \uacc4\uc0b0\uc11c\ub97c \ubc1c\ud589\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc775\uc774 \uc801\ub354\ub77c\ub3c4 \uac00\ub0b4 \uc0ac\uc5c5\uccb4\ub4e4\uc740 \ubbf8\uc218\uae08\uc744 \ucc98\ub9ac\ud558\uae30 \uc704\ud574 \uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc18c\ud504\ud2b8\uc6e8\uc5b4 \uad6c\ub9e4 \ube44\uc6a9(\uc57d 100\ub9cc VND)\uc740 \uc18c\uaddc\ubaa8 \uc218\uc775(\uc608: \uc6d4 1,000\ub9cc~1,500\ub9cc VND)\uc5d0 \ube44\ud574 \uc0c1\ub2f9\ud55c \ubd80\ub2f4\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_trong_giai_doan_chuyen_doi_sang_ke_khai_thue\"><\/span><b>\uc138\uae08 \uc2e0\uace0 \uc804\ud658 \uacfc\uc815\uc5d0\uc11c \uc911\uc694\ud55c \uc0ac\ud56d\ub4e4\uc744 \uc54c\ub824\ub4dc\ub9bd\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac00\uc815 \uc0ac\uc5c5\uccb4\uc758 \uac1c\ubcc4 \uccad\uad6c\uc11c \ucc98\ub9ac\uc640 \uad00\ub828\ud55c \uc138\ubd80 \uc9c0\uce68\uc740 \uc544\uc9c1 \ud655\uc815\ub418\uc9c0 \uc54a\uc558\uc9c0\ub9cc, \uac00\uc815 \uc0ac\uc5c5\uccb4\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ud574\uacb0\ucc45\uc744 \uc120\uc81c\uc801\uc73c\ub85c \uc2dc\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uc2e0 \uc9c0\uce68\uc740 \ud574\ub2f9 \uc138\ubb34\uc11c\uc5d0 \uc9c1\uc811 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624. \uc77c\ubd80 \uc9c0\uc5ed\uc5d0\uc11c\ub294 \uc804\ud658 \uae30\uac04 \ub3d9\uc548 \uc784\uc2dc \ubc29\ud3b8\uc744 \uc2dc\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud544\uc694\ub7c9\uc774 \ub9ce\uc9c0 \uc54a\ub2e4\uba74, \uc5f0\uac04 \ud328\ud0a4\uc9c0\ubcf4\ub2e4\ub294 \uc1a1\uc7a5 \uc218(50~100\uac74)\uc5d0 \ub530\ub77c \uad6c\ub9e4\ud560 \uc218 \uc788\ub294 \uc720\uc5f0\ud55c \uc804\uc790 \uc1a1\uc7a5 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc120\ud0dd\ud558\ub294 \uac83\uc774 \ube44\uc6a9 \uc808\uac10\uc5d0 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">88\/2021\/TT-BTC \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c \uac04\uc18c\ud654\ub41c \ud68c\uacc4 \ubc29\uc2dd\uc744 \ub3c4\uc785\ud558\uba74 \ucc98\uc74c\ubd80\ud130 \uba85\ud655\ud558\uace0 \ud22c\uba85\ud55c \ub370\uc774\ud130\uac00 \ud655\ubcf4\ub429\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc0ac\uc5c5\uc790\ub294 \uc2e4\uc81c \ub9e4\ucd9c\uc561\uc744 \ub0ae\uac8c \uc2e0\uace0\ud558\uc5ec \uc138\ubb34\uc870\uc0ac \uc2dc \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc9c0\uce68, \ud2b9\ud788 \ub0a9\uc138\uc790\uc5d0\uac8c \uc608\uae30\uce58 \uc54a\uac8c \ubc1c\uc0dd\ud558\ub294 \uc138\uae08\uacc4\uc0b0\uc11c \ucc98\ub9ac \uba54\ucee4\ub2c8\uc998\uc5d0 \uad00\ud55c \uc9c0\uce68\uc744 \uba74\ubc00\ud788 \uc8fc\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uc8fc\uc81c\ub294 \ud604\uc7ac \uad6c\uccb4\uc801\uc778 \uaddc\uc815\uc774 \ubd80\uc871\ud55c \uc0c1\ud669\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<p>&nbsp;<\/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: 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<blockquote><p><b>\uc6d0\ucc9c:<\/b> <a href=\"https:\/\/www.luatvietnam.net\/vn\/ho-kinh-doanh-co-doanh-thu-thap-su-dung-hoa-don-the-nao--gdpl45878.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ubc95\ub960<\/span><\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uac00\uacc4 \uc0ac\uc5c5\uccb4\uc5d0 \uc801\uc6a9\ub418\ub294 \uacfc\uc138 \ubc29\uc2dd\uc774 \uadfc\ubcf8\uc801\uc73c\ub85c \ubc14\ub00c\uc5b4 \uc77c\uad04 \uacfc\uc138 \ubc29\uc2dd\uc774 \ub354 \uc774\uc0c1 \uc801\uc6a9\ub418\uc9c0 \uc54a\uac8c \ub429\ub2c8\ub2e4. \uc774\ub294 \uc138\ubb34 \uad00\ub9ac\uc758 \uc911\ub300\ud55c \ubcc0\ud654\ub85c \uc5ec\uaca8\uc9c0\uba70, \uac00\uacc4 \uc0ac\uc5c5\uccb4\ub4e4\uc5d0\uac8c \ub9ce\uc740 \uc6b0\ub824\ub97c \ubd88\ub7ec\uc77c\uc73c\ud0a4\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>","protected":false},"author":4,"featured_media":7363,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7362","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\/7362","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=7362"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7362\/revisions"}],"predecessor-version":[{"id":7420,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7362\/revisions\/7420"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7363"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}