{"id":7413,"date":"2026-01-29T18:28:43","date_gmt":"2026-01-30T01:28:43","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7413"},"modified":"2026-01-29T20:17:26","modified_gmt":"2026-01-30T03:17:26","slug":"nhan-dien-tu-ho-chieu-hang-hoa","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/nhan-dien-tu-ho-chieu-hang-hoa\/","title":{"rendered":"\ubc95\ub839 37\/2026\/ND-CP\uc5d0 \ub530\ub974\uba74 2026\ub144\ubd80\ud130 \uc0c1\ud488 \uad00\ub9ac\ub294 \uc5b4\ub5bb\uac8c \uc774\ub8e8\uc5b4\uc9c8\uae4c\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc815\ubd80\uac00 \ubc1c\ud45c\ud55c \uc2dc\ud589\ub839 \uc81c37\/2026\/ND-CP\ud638\ub294 \uac1c\uc815 \ubc0f \ubcf4\uc644\ub41c \ubc95\ub960 \uc81c78\/2025\/QH15\ud638\ub97c \ud3ec\ud568\ud55c 2007\ub144 \uc81c\ud488 \ubc0f \uc0c1\ud488 \ud488\uc9c8\ubc95\uc758 \uc2dc\ud589\uc744 \uad6c\uccb4\ud654\ud558\uace0 \ubc29\ud5a5\uc744 \uc81c\uc2dc\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4. 2026\ub144 1\uc6d4 23\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc774 \uc2dc\ud589\ub839\uc740 \ub514\uc9c0\ud138 \uc804\ud658\uacfc \uad6d\uc81c\uc801 \uad00\ud589\uc5d0 \ubd80\ud569\ud558\ub294 \ud604\ub300\uc801\uc778 \uad00\ub9ac \ubc29\uc2dd\uc5d0 \uc911\uc810\uc744 \ub450\uc5b4 \uc0c1\ud488 \ud488\uc9c8 \uad00\ub9ac\uc758 \uc0c8\ub85c\uc6b4 \uc7a5\uc744 \uc5f4\uc5b4\uac11\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1_2VI4akKVNLECT9elndhxMMAMMAudE1b\/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_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\/nhan-dien-tu-ho-chieu-hang-hoa\/#Thay_doi_can_ban_trong_phuong_thuc_quan_ly\" >\uacbd\uc601 \ubc29\uc2dd\uc758 \uadfc\ubcf8\uc801\uc778 \ubcc0\ud654.<\/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\/nhan-dien-tu-ho-chieu-hang-hoa\/#Nhung_diem_thay_doi_noi_bat_so_voi_quy_dinh_truoc_day\" >\uc774\uc804 \uaddc\uc815 \ub300\ube44 \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d<\/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\/nhan-dien-tu-ho-chieu-hang-hoa\/#Day_manh_ung_dung_nhan_dien_tu_va_ho_chieu_so_san_pham\" >\uc804\uc790 \ub77c\ubca8 \ubc0f \ub514\uc9c0\ud138 \uc81c\ud488 \uc5ec\uad8c\uc758 \uc801\uc6a9\uc744 \uc7a5\ub824\ud569\ub2c8\ub2e4.<\/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\/nhan-dien-tu-ho-chieu-hang-hoa\/#Thiet_lap_he_thong_truy_xuat_nguon_goc_san_pham_o_cap_quoc_gia\" >\uad6d\uac00 \ucc28\uc6d0\uc758 \uc81c\ud488 \ucd94\uc801 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nhan-dien-tu-ho-chieu-hang-hoa\/#Cai_tien_co_che_kiem_tra_chat_luong_san_pham_hang_hoa\" >\uc81c\ud488 \ubc0f \uc0c1\ud488\uc758 \ud488\uc9c8 \uac80\uc0ac \uba54\ucee4\ub2c8\uc998\uc744 \uac1c\uc120\ud558\uc2ed\uc2dc\uc624.<\/a><\/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\/nhan-dien-tu-ho-chieu-hang-hoa\/#Chinh_sach_ho_tro_doanh_nghiep_nang_cao_nang_suat_va_chat_luong\" >\uae30\uc5c5\uc758 \uc0dd\uc0b0\uc131\uacfc \ud488\uc9c8 \ud5a5\uc0c1\uc744 \uc9c0\uc6d0\ud558\ub294 \uc815\ucc45.<\/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\/nhan-dien-tu-ho-chieu-hang-hoa\/#Hieu_luc_va_lo_trinh_ap_dung_can_dac_biet_luu_y\" >\ud6a8\uacfc\uc131\uacfc \uc2e4\ud589 \uc77c\uc815\uc5d0\ub294 \ud2b9\ubcc4\ud55c \uc8fc\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nhan-dien-tu-ho-chieu-hang-hoa\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nhan-dien-tu-ho-chieu-hang-hoa\/#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=\"Thay_doi_can_ban_trong_phuong_thuc_quan_ly\"><\/span><b>\uacbd\uc601 \ubc29\uc2dd\uc758 \uadfc\ubcf8\uc801\uc778 \ubcc0\ud654.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 37\/2026\/ND-CP\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \uac1c\ud601 \uc911 \ud558\ub098\ub294 \uc0c1\ud488\uc744 1\uad70\uacfc 2\uad70\uc73c\ub85c \ubd84\ub958\ud558\ub358 \ubc29\uc2dd\uc744 \ud3d0\uc9c0\ud55c \uac83\uc785\ub2c8\ub2e4. \ub300\uc2e0, \ubc95\ub839 \uc81c4\uc870 \ubc0f \uc81c5\uc870\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774 \uace0\uc704\ud5d8, \uc911\uc704\ud5d8, \uc800\uc704\ud5d8\uc758 \uc138 \ub2e8\uacc4\ub85c \uad6c\uc131\ub41c \uc704\ud5d8 \ud3c9\uac00 \uae30\ubc18\uc758 \uc0c8\ub85c\uc6b4 \uad00\ub9ac \uccb4\uacc4\uac00 \uad6c\ucd95\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub85c\ub4dc\ub9f5\uc5d0 \ub530\ub974\uba74, \uad00\ub828 \ubd80\ucc98\uc640 \uc804\ubb38 \uad00\ub9ac \uae30\uad00\uc740 2026\ub144 7\uc6d4 1\uc77c\uae4c\uc9c0 \uc911\uc704\ud5d8 \ubc0f \uace0\uc704\ud5d8\uad70 \uc81c\ud488 \ubaa9\ub85d\uacfc \ud574\ub2f9 HS \ucf54\ub4dc\ub97c \ubc1c\ud45c\ud574\uc57c \ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uc2dc\uc7a5\uc5d0 \ucc98\uc74c \ucd9c\uc2dc\ub418\ub294 \uc2e0\uc81c\ud488 \uc911 \ud574\ub2f9 \uc704\ud5d8\uad70\uc5d0 \uc18d\ud558\ub294 \uc81c\ud488\uc758 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc548\uc804\uc131 \ud3c9\uac00\ub97c \uc644\ub8cc\ud558\uace0 \uc804\ubb38 \uad00\ub9ac \uae30\uad00\uc758 \uc2b9\uc778\uc744 \ubc1b\uc740 \ud6c4\uc5d0\ub9cc \uc720\ud1b5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_thay_doi_noi_bat_so_voi_quy_dinh_truoc_day\"><\/span><b>\uc774\uc804 \uaddc\uc815 \ub300\ube44 \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc874 \ubc95\ub960 \uccb4\uacc4\uc640 \ube44\uad50\ud558\uc5ec, \ubc95\ub839 37\/2026\/ND-CP\ub294 \uc5ec\ub7ec \ud68d\uae30\uc801\uc778 \ubcc0\ud654\ub97c \ub3c4\uc785\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uadfc\uac70\ub294 2007\ub144 \uc81c\ud488 \ubc0f \uc0c1\ud488 \ud488\uc9c8\ubc95\uc744 \ub300\uccb4\ud558\ub294 2025\ub144 \uac1c\uc815\ubc95\uc5d0 \ub530\ub77c \uc5c5\ub370\uc774\ud2b8\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\ud488\uc740 \uc5c4\uaca9\ud55c \ud589\uc815\uc801 \ubd84\ub958\ubcf4\ub2e4\ub294 \uc704\ud5d8 \uc218\uc900\uc5d0 \ub530\ub77c \uad00\ub9ac\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud488\uc9c8 \uad00\ub9ac\uc640 \uad00\ub828\ub41c \ubaa8\ub4e0 \ud589\uc815 \uc808\ucc28\ub294 \uad6d\uac00 \uacf5\uacf5 \uc11c\ube44\uc2a4 \ud3ec\ud138\uc744 \ud1b5\ud574 \uc628\ub77c\uc778\uc73c\ub85c \uc9c4\ud589\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uaddc\uc815\uc740 TCVN 7217-1\uc5d0 \uba85\uc2dc\ub41c \uad6d\uac00\/\uc9c0\uc5ed \uba85\uce6d\uc758 \uc57d\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc0c1\ud488 \uc6d0\uc0b0\uc9c0 \ud45c\uc2dc \ubc29\ubc95\uc744 \ud45c\uc900\ud654\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud2b9\uc815 \uc0b0\uc5c5 \uaddc\uc815\uc5d0\uc11c \ub2ec\ub9ac \uba85\uc2dc\ud558\uc9c0 \uc54a\ub294 \ud55c, \uc804\uc790 \ub77c\ubca8\uc774 \ubb3c\ub9ac\uc801 \ub77c\ubca8\uc744 \uc644\uc804\ud788 \ub300\uccb4\ud558\ub294 \uacbd\uc6b0\ub97c \ud3ec\ud568\ud558\uc5ec \uc804\uc790 \ub77c\ubca8\uc758 \uc0ac\uc6a9\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \uc778\uc815\ud558\uace0 \ud5c8\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uc704\ud5d8 \uc81c\ud488\uc5d0\ub294 \uc758\ubb34\uc801\uc778 \ucd94\uc801\uc131 \uba54\ucee4\ub2c8\uc998\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Day_manh_ung_dung_nhan_dien_tu_va_ho_chieu_so_san_pham\"><\/span><b>\uc804\uc790 \ub77c\ubca8 \ubc0f \ub514\uc9c0\ud138 \uc81c\ud488 \uc5ec\uad8c\uc758 \uc801\uc6a9\uc744 \uc7a5\ub824\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 37\/2026\/ND-CP\ub294 \uae30\uc874 \ub77c\ubca8\uc5d0\uc11c \uc804\uc790 \ub77c\ubca8\ub85c\uc758 \uc804\ud658\uc744 \uc704\ud55c \uba85\ud655\ud55c \ubc95\uc801 \ud2c0\uc744 \ub9c8\ub828\ud569\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \uc0ac\uc5c5\uc790\ub294 \ud2b9\uc815 \uc608\uc678 \uc0ac\ud56d\uc744 \uc81c\uc678\ud558\uace0 \ubaa8\ub4e0 \ud544\uc218 \uc815\ubcf4\ub97c \uc804\uc790\uc801\uc73c\ub85c \ud45c\uc2dc\ud560 \uc218 \uc788\uc73c\uba70, \ud2b9\uc815 \uc608\uc678 \uc0ac\ud56d\uc5d0 \ub300\ud574\uc11c\ub294 \ubcc4\ub3c4\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \uc2e4\ubb3c \ub77c\ubca8\uc744 \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub3d9\uc2dc\uc5d0, \ub514\uc9c0\ud138 \uc81c\ud488 \uc5ec\uad8c\uc740 \uc6d0\uc0b0\uc9c0, \uc0dd\uc0b0 \uacf5\uc815 \ubc0f \ud488\uc9c8 \uae30\uc900\uacfc \uad00\ub828\ub41c \ubaa8\ub4e0 \ub370\uc774\ud130\ub97c \uc800\uc7a5\ud558\ub294 \ub514\uc9c0\ud138 \uc2dd\ubcc4 \ub3c4\uad6c\ub85c \uc815\uc758\ub429\ub2c8\ub2e4. \uc774 \uba54\ucee4\ub2c8\uc998\uc740 \uc18c\ube44\uc790\uc758 \uc811\uadfc\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc804\uc790\uc0c1\uac70\ub798 \ud50c\ub7ab\ud3fc\uc5d0 \uc81c\ud488 \uc815\ubcf4\uac00 \uacf5\uac1c\uc801\uc73c\ub85c \uc81c\uacf5\ub418\uace0, \uc644\uc804\ud558\uba70, \uc815\ud655\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud574\uc57c \ud558\ub294 \uba85\ud655\ud55c \ubc95\uc801 \ucc45\uc784\uc744 \ubd80\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thiet_lap_he_thong_truy_xuat_nguon_goc_san_pham_o_cap_quoc_gia\"><\/span><b>\uad6d\uac00 \ucc28\uc6d0\uc758 \uc81c\ud488 \ucd94\uc801 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub77c \ucd94\uc801\uc131 \ud65c\ub3d9\uc740 \ub370\uc774\ud130 \uacf5\uc720 \uac00\ub2a5\uc131, \ud575\uc2ec \ub370\uc774\ud130\uc758 \uac00\uc6a9\uc131, \uc815\ubcf4 \ud22c\uba85\uc131, \uacf5\uae09\ub9dd \uc774\ud574\uad00\uacc4\uc790\uc758 \uc644\uc804\ud55c \ucc38\uc5ec\ub77c\ub294 \ub124 \uac00\uc9c0 \ud575\uc2ec \uc6d0\uce59\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uace0\uc704\ud5d8 \uc81c\ud488\uc758 \uacbd\uc6b0, \ucd94\uc801\uc131 \ub370\uc774\ud130\ub294 \uad6d\uac00 \uc81c\ud488 \ubc0f \uc0c1\ud488 \ucd94\uc801\uc131 \ud3ec\ud138\uacfc \uc5f0\uacb0 \ubc0f \ub3d9\uae30\ud654\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uaddc\uc81c \uae30\uad00\uc774 \uc2dc\uc7a5\uc758 \ud488\uc9c8 \uc704\ud5d8\uc744 \uc2e0\uc18d\ud558\uac8c \uac10\uc9c0\ud558\uace0 \uacbd\uace0\ud558\uba70 \ud574\uacb0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cai_tien_co_che_kiem_tra_chat_luong_san_pham_hang_hoa\"><\/span><b>\uc81c\ud488 \ubc0f \uc0c1\ud488\uc758 \ud488\uc9c8 \uac80\uc0ac \uba54\ucee4\ub2c8\uc998\uc744 \uac1c\uc120\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \ubc95\ub839 37\/2026\/ND-CP\ub294 \uae30\uc5c5\uc758 \uaddc\uc815 \uc900\uc218 \ubd80\ub2f4\uc744 \uc904\uc774\uace0 \ud6a8\uc728\uc131\uc744 \ub192\uc774\uae30 \uc704\ud574 \uad6d\uac00 \uac80\uc0ac \ubc29\uc2dd\uc744 \ud06c\uac8c \uc870\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac80\uc0ac \uae30\uad00\uc740 \ub3c5\ub9bd\uc801\uc778 \uc804\ubb38\uac00 \ub610\ub294 \uc801\ud569\uc131 \ud3c9\uac00 \uae30\uad00\uc744 \ucd08\uccad\ud558\uc5ec \ucc38\uc5ec\uc2dc\ud0ac \uad8c\ub9ac\uac00 \uc788\uc9c0\ub9cc, \uac1d\uad00\uc131\uc744 \ubcf4\uc7a5\ud558\uace0 \uc774\ud574 \ucda9\ub3cc\uc744 \ud53c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uac00 \ud45c\uc900, \uce21\uc815 \ubc0f \ud488\uc9c8 \ub370\uc774\ud130\ubca0\uc774\uc2a4\ub97c \ud65c\uc6a9\ud558\uc5ec \ubaa8\ub2c8\ud130\ub9c1 \ud65c\ub3d9\uc744 \uac15\ud654\ud558\uace0, \uaddc\uc815\uc744 \uc798 \uc900\uc218\ud558\ub294 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc911\ubcf5 \uac80\uc0ac\ub97c \uc904\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc81c92\uc870\ub294 \uc2dc\uc7a5\uc5d0 \uc720\ud1b5\ub418\ub294 \uc0c1\ud488\uc758 \ud488\uc9c8\uc744 \ud3c9\uac00\ud558\uace0 \uc870\uae30 \uacbd\ubcf4\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud55c \uc870\uc0ac\ud300\uc758 \uc124\ub9bd\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chinh_sach_ho_tro_doanh_nghiep_nang_cao_nang_suat_va_chat_luong\"><\/span><b>\uae30\uc5c5\uc758 \uc0dd\uc0b0\uc131\uacfc \ud488\uc9c8 \ud5a5\uc0c1\uc744 \uc9c0\uc6d0\ud558\ub294 \uc815\ucc45.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc815\ubd80\ub294 \uc591\uc9c8\uc758 \uad6d\uac00 \uae30\ubc18 \uc2dc\uc124 \uac1c\ubc1c\uacfc \uae30\uc5c5 \uacbd\uc7c1\ub825 \uac15\ud654\ub97c \uc704\ud574 \ub9e4\ub144 \uc608\uc0b0\uc744 \uc9c0\uc6d0\ud558\ub294 \uc815\ucc45\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \uc720\uc9c0\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uac00 \uc0dd\uc0b0\uc131 \ubc0f \ud488\uc9c8 \ud5a5\uc0c1 \ud504\ub85c\uadf8\ub7a8\uc5d0 \ucc38\uc5ec\ud558\ub294 \uc911\uc18c\uae30\uc5c5\uc740 \ud504\ub85c\uadf8\ub7a8 \uc2dc\ud589 \ube44\uc6a9\uc73c\ub85c \ucd5c\ub300 80%\uc758 \uc9c0\uc6d0\uae08\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \uc218\ucd9c \ud488\ubaa9\uc744 \uc0dd\uc0b0\ud558\ub294 \uae30\uc5c5\uc740 \uad6d\uc81c \ud45c\uc900\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud55c \uc2dc\ud5d8 \ubc0f \uc778\uc99d \ub2e8\uacc4\uc5d0\uc11c \ucd5c\ub300 30% \uacc4\uc57d \uae08\uc561\uc758 \uc9c0\uc6d0\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uac00 \ud488\uc9c8\uc0c1\uc744 \uc218\uc0c1\ud55c \uae30\uad00 \ubc0f \uae30\uc5c5\uc740 \uad6d\uac00 \uacfc\ud559 \uae30\uc220 \uac1c\ubc1c \uae30\uae08 \ubc0f \uae30\ud0c0 \uae30\uc220 \ud601\uc2e0 \uae30\uae08\uc758 \uc790\uae08 \uc9c0\uc6d0\uc744 \uc6b0\uc120\uc801\uc73c\ub85c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hieu_luc_va_lo_trinh_ap_dung_can_dac_biet_luu_y\"><\/span><b>\ud6a8\uacfc\uc131\uacfc \uc2e4\ud589 \uc77c\uc815\uc5d0\ub294 \ud2b9\ubcc4\ud55c \uc8fc\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ubc95\uc801 \uc704\ud5d8\uc744 \ud53c\ud558\uae30 \uc704\ud574 \uc8fc\uc694 \uc77c\uc815\uc744 \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 23\uc77c\ubd80\ud130 \uc2dc\ud589\ub839 37\/2026\/ND-CP\uac00 \uacf5\uc2dd\uc801\uc73c\ub85c \ubc1c\ud6a8\ub418\uba70, \ub3d9\uc2dc\uc5d0 \uc2dc\ud589\ub839 43\/2017\/ND-CP \ubc0f \uc2dc\ud589\ub839 111\/2021\/ND-CP\uc758 \ud45c\uc2dc \uaddc\uc815\uc740 \ud6a8\ub825\uc744 \uc0c1\uc2e4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 2008\ub144\ubd80\ud130 2022\ub144 \uc0ac\uc774\uc5d0 \ubc1c\ud45c\ub41c \ud488\uc9c8 \uad00\ub9ac \ubc0f \ubc14\ucf54\ub4dc \ubc88\ud638 \ubd80\uc5ec \uad00\ub828 \ubaa8\ub4e0 \uae30\uc874 \uaddc\uc815\uc740 \uc644\uc804\ud788 \ud3d0\uc9c0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uae30\ud55c \uc804\uc5d0 \ub77c\ubca8\ub9c1 \uc2dc\uc2a4\ud15c, \ucd94\uc801\uc131 \ub370\uc774\ud130 \ubc0f \uaddc\uc815 \uc900\uc218 \uc808\ucc28\ub97c \uc120\uc81c\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uace0 \uac1c\uc120\ud558\ub294 \uac83\uc740 \uc548\uc815\uc801\uc778 \uc6b4\uc601\uacfc \uc0c8\ub85c\uc6b4 \ubc95\uc801 \uccb4\uacc4 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc694\uc18c\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;\">\uc2dc\ud589\ub839 37\/2026\/ND-CP\ub294 \ub2e8\uc21c\ud788 \ubc95\ub960 \uc2dc\ud589 \uc9c0\uce68\uc11c\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ubca0\ud2b8\ub0a8\uc758 \uc81c\ud488 \ubc0f \uc0c1\ud488 \ud488\uc9c8 \uad00\ub9ac \ubc29\uc2dd\uc5d0 \uc788\uc5b4 \ud589\uc815\uc801 \ud1b5\uc81c \ubaa8\ub378\uc5d0\uc11c \uc704\ud5d8 \uae30\ubc18 \ubc0f \ub370\uc774\ud130 \uc911\uc2ec \uad00\ub9ac \ubaa8\ub378\ub85c\uc758 \uba85\ud655\ud55c \uc804\ud658\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4. \uc704\ud5d8 \uae30\ubc18 \ubd84\ub958, \uc804\uc790 \ub77c\ubca8\uc758 \ud655\ub300 \uc0ac\uc6a9, \ub514\uc9c0\ud138 \uc5ec\uad8c, \uadf8\ub9ac\uace0 \uad6d\uac00 \ucd94\uc801 \uc2dc\uc2a4\ud15c\uc758 \ub3c4\uc785\uc740 \uc0c8\ub85c\uc6b4 \uc694\uad6c \uc0ac\ud56d\uc744 \ucc3d\ucd9c\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uae30\uc5c5\ub4e4\uc774 \ud504\ub85c\uc138\uc2a4\ub97c \ud45c\uc900\ud654\ud558\uace0 \ud22c\uba85\uc131\uc744 \ub192\uc774\uba70 \uacbd\uc7c1\ub825\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \uc218 \uc788\ub294 \uae30\ud68c\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc874 \uaddc\uc815\uc774 2026\ub144\uc5d0 \ub9cc\ub8cc\ub428\uc5d0 \ub530\ub77c \uae30\uc5c5\ub4e4\uc740 \uc81c\ud488 \ud3ec\ud2b8\ud3f4\ub9ac\uc624\ub97c \uc120\uc81c\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uace0, \ub77c\ubca8\ub9c1 \ubc0f \ub370\uc774\ud130 \ucd94\uc801 \uc2dc\uc2a4\ud15c\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\uba70, \uc0c8\ub85c\uc6b4 \ubc95\uc801 \uccb4\uacc4\ub97c \uc900\uc218\ud558\uae30 \uc704\ud55c \uc790\uc6d0\uc744 \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4. \uc870\uae30 \uc801\uc751\uc740 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ud5a5\ud6c4 \uae30\uc5c5\uc774 \ud604\ub300\uc801\uc778 \uacf5\uae09\ub9dd\uacfc \ub514\uc9c0\ud138 \uc2dc\uc7a5\uc5d0 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ucc38\uc5ec\ud560 \uc218 \uc788\ub294 \uae30\ubc18\uc744 \ub9c8\ub828\ud574 \uc90d\ub2c8\ub2e4.<\/span><\/p>\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<p style=\"text-align: right;\"><b><i>MAN(Master Accountant Network) \ud3b8\uc9d1\uc704\uc6d0\ud68c<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 37\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh nh\u1eb1m c\u1ee5 th\u1ec3 h\u00f3a v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a n\u0103m 2007, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Lu\u1eadt s\u1ed1 78\/2025\/QH15. C\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 23\/01\/2026, ngh\u1ecb \u0111\u1ecbnh n\u00e0y m\u1edf ra m\u1ed9t giai \u0111o\u1ea1n m\u1edbi trong qu\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7414,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7413","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\/7413","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=7413"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7413\/revisions"}],"predecessor-version":[{"id":7425,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7413\/revisions\/7425"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7414"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}