{"id":7433,"date":"2026-02-01T19:05:27","date_gmt":"2026-02-02T02:05:27","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7433"},"modified":"2026-02-05T00:37:33","modified_gmt":"2026-02-05T07:37:33","slug":"thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/","title":{"rendered":"\ub51c\ub7ec\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \ud310\ub9e4 \ubcf4\ub108\uc2a4\ub294 \ubd80\uac00\uac00\uce58\uc138(VAT) \uacfc\uc138 \ub300\uc0c1\uc778\uac00\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uc138\ubb34 \uc2e4\ubb34\uc5d0\uc11c \ud310\ub9e4 \ubcf4\ub108\uc2a4\uc640 \ub300\ub9ac\uc810 \uc778\uc13c\ud2f0\ube0c \ucc98\ub9ac\ub294 \uae30\uc5c5\ub4e4\uc5d0\uac8c \uc5ec\uc804\ud788 \uc911\uc694\ud55c \uace0\ub824 \uc0ac\ud56d\uc774\uba70, \ud2b9\ud788 \ubd80\uac00\uac00\uce58\uc138(VAT) \uacc4\uc0b0\uc11c \ubc1c\ud589 \uc5ec\ubd80\uac00 \uad00\uac74\uc785\ub2c8\ub2e4. \ubcf8 \ub0b4\uc6a9\uc740 \uc2dc\ud589\ub839 181\/2025\/ND-CP\uc5d0 \ub530\ub978 \ud604\ud589 \uaddc\uc815\uc744 \ubc14\ud0d5\uc73c\ub85c \ud310\ub9e4 \ubcf4\ub108\uc2a4\uc758 \uacfc\uc138 \uc131\uaca9\uc744 \uba85\ud655\ud788 \ubd84\uc11d\ud558\uc5ec \uae30\uc5c5\ub4e4\uc774 \uc62c\ubc14\ub978 \uaddc\uc815\uc744 \uc801\uc6a9\ud558\uace0 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Wts6xy-WgHYjwJjGDhSco_pcbjqhNivn\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Khoan_thu_khong_gan_voi_hoat_dong_ban_hang_cung_ung_dich_vu\" >\uc0c1\ud488 \ud310\ub9e4 \ub610\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uacfc \uad00\ub828 \uc5c6\ub294 \uc218\uc775.<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Ban_chat_khoan_ho_tro_dat_san_luong\" >\uc131\uacfc \uae30\ubc18 \uc9c0\uc6d0\uc758 \ubcf8\uc9c8<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Co_phai_lap_hoa_don_GTGT_doi_voi_thuong_doanh_so\" >\ud310\ub9e4 \ubcf4\ub108\uc2a4\uc5d0 \ub300\ud574 \ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\uae4c?<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Yeu_cau_ve_Chung_tu_ke_toan_%E2%80%93_thue\" >\ud68c\uacc4 \ubc0f \uc138\ubb34 \uc11c\ub958 \uc694\uac74<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Phan_biet_thuong_doanh_so_va_chiet_khau_thuong_mai\" >\ud310\ub9e4 \ubcf4\ub108\uc2a4\uc640 \uac70\ub798 \ud560\uc778\uc758 \ucc28\uc774\uc810\uc744 \uc124\uba85\ud558\uc2ed\uc2dc\uc624.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#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=\"Khoan_thu_khong_gan_voi_hoat_dong_ban_hang_cung_ung_dich_vu\"><\/span><b>\uc0c1\ud488 \ud310\ub9e4 \ub610\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uacfc \uad00\ub828 \uc5c6\ub294 \uc218\uc775.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 181\/2025\/ND-CP \uc81c14\uc870 1\ud56d b\ud638\uc5d0 \ub530\ub974\uba74, \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \ub300\uc0c1 \uae08\uc561\uc740 \uc7ac\ud654 \ud310\ub9e4 \ub610\ub294 \uc6a9\uc5ed \uc81c\uacf5\uc5d0\uc11c \uc9c1\uc811 \ubc1c\uc0dd\ud558\ub294 \uc218\uc775\ub9cc\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4. \uc774 \ub450 \uac00\uc9c0 \ud65c\ub3d9\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub418\uc9c0 \uc54a\uc740 \uc218\uc775\uc740 \ubd80\uac00\uac00\uce58\uc138 \uacc4\uc0b0 \uae30\uc900\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 181\/2025\/ND-CP \uc81c14\uc870 1\ud56d b\ud638\uc5d0 \ub530\ub77c \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\uc774\ub294 \uc0ac\uc5c5\uccb4\uc758 \uc0c1\ud488 \ud310\ub9e4 \ub610\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uacfc \uad00\ub828\uc774 \uc5c6\ub294 \uc18c\ub4dd\uc744 \uc81c\uc678\ud569\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \uae08\uc804\uc801 \ubcf4\uc0c1 \uc18c\ub4dd(\uad00\ud560 \uad6d\uac00 \uae30\uad00\uc758 \uacb0\uc815\uc5d0 \ub530\ub77c \ud1a0\uc9c0\uac00 \uc218\uc6a9\ub420 \uacbd\uc6b0 \ud1a0\uc9c0 \ubc0f \ud1a0\uc9c0 \uc704\uc758 \uc790\uc0b0\uc5d0 \ub300\ud55c \ubcf4\uc0c1 \ud3ec\ud568), \ubcf4\ub108\uc2a4, \ubcf4\ud5d8 \ud65c\ub3d9\uc73c\ub85c \uc778\ud55c \uc81c3\uc790 \uccad\uad6c, \uc218\uae08 \uc218\uc218\ub8cc, \uad6d\uac00 \uae30\uad00\uc744 \ub300\uc2e0\ud558\uc5ec \uc218\uae08 \ubc0f \uc9c0\ucd9c \ud65c\ub3d9\uc744 \uc218\ud589\ud558\ub294 \ub370 \ub300\ud55c \uad6d\uac00 \uae30\uad00\uc73c\ub85c\ubd80\ud130\uc758 \uc218\uc218\ub8cc, \uadf8\ub9ac\uace0 \uae08\uc735 \uc18c\ub4dd\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc740 \ud310\ub9e4 \uac00\uaca9 \uc678\uc5d0 \uc9c0\uae09\ubc1b\uc740 \ubcf4\uc870\uae08 \ubc0f \ubcf4\ub108\uc2a4\uc5d0 \ub300\ud55c \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \uacb0\uc815\ud558\ub294 \uc911\uc694\ud55c \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_khoan_ho_tro_dat_san_luong\"><\/span><b>\uc131\uacfc \uae30\ubc18 \uc9c0\uc6d0\uc758 \ubcf8\uc9c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\uc0ac A\uac00 \ub300\ub9ac\uc810 B\uc5d0\uac8c 500kg\uc758 \ud310\ub9e4\ub7c9\uc744 \ub2ec\uc131\ud558\uace0 \uacc4\uc57d\uc5d0 \ub530\ub978 \uc9c0\ubd88 \uc758\ubb34\ub97c \uc774\ud589\ud588\uc744 \ub54c 5,000,000 VND\ub97c \uc9c0\uae09\ud55c\ub2e4\uace0 \uac00\uc815\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc9c0\uae09\uc740 \uc57d\uc815 \uc870\uac74\uc774 \ucda9\uc871\ub41c \ud6c4\uc5d0 \uc774\ub8e8\uc5b4\uc9c0\ubbc0\ub85c, \uac01 \ud2b9\uc815 \ud310\ub9e4 \uac70\ub798\uc640 \ub3d9\uc2dc\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uc870\uac74\ubd80 \ubcf4\ub108\uc2a4\ub85c \uac04\uc8fc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc9c0\uc6d0\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ud30c\ud2b8\ub108\uc2ed \uae30\uac04 \ub3d9\uc548 \uc6b4\uc601 \ube44\uc6a9, \uc790\uc0b0 \uac10\uac00\uc0c1\uac01\uc744 \uc0c1\uc1c4\ud558\uac70\ub098 \ube0c\ub79c\ub4dc \uc774\ubbf8\uc9c0\ub97c \uc720\uc9c0\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4. \ubc1c\ud589\ub41c \uac01 \ud310\ub9e4 \uc1a1\uc7a5\uc758 \ub2e8\uac00\ub97c \ub0ae\ucd94\ub294 \uac83\uc774 \uc544\ub2c8\ubbc0\ub85c, \uc774 \uae08\uc561\uc740 \uac70\ub798 \ud560\uc778\uc73c\ub85c \uac04\uc8fc\ub418\uc9c0 \uc54a\uace0 \uc218\ub839\uc790\uc758 \uae30\ud0c0 \uc7ac\ubb34 \uc218\uc775\uc73c\ub85c \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_phai_lap_hoa_don_GTGT_doi_voi_thuong_doanh_so\"><\/span><b>\ud310\ub9e4 \ubcf4\ub108\uc2a4\uc5d0 \ub300\ud574 \ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\uc801 \uaddc\uc815 \ubc0f \uc2e4\ubb34\uc5d0\uc11c\uc758 \uc77c\uad00\ub41c \ud574\uc11d\uc5d0 \uadfc\uac70\ud558\uc5ec:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud310\ub9e4 \ubcf4\ub108\uc2a4\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc774\uc720\ub85c \ubd80\uac00\uac00\uce58\uc138(VAT) \uccad\uad6c \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub300\uae08 \uc9c0\uae09 \uc2dc\uc810\uc5d0 \uc0c1\ud488\uc774\ub098 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc73c\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294 \ube44\uc6a9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5\uc5d0 \uc774\ubbf8 \uae30\uc7ac\ub41c \ud310\ub9e4 \uac00\uaca9\uc744 \ubcc0\uacbd\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \ub300\uc0c1 \uc218\uc775\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ubcf4\ub108\uc2a4\ub97c \uc9c0\uae09\ud558\ub294 \ub2f9\uc0ac\uc790\ub294 \ud574\ub2f9 \uae08\uc561\uc5d0 \ub300\ud574 \ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud560 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_Chung_tu_ke_toan_%E2%80%93_thue\"><\/span><b>\ud68c\uacc4 \ubc0f \uc138\ubb34 \uc11c\ub958 \uc694\uac74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uae30\uc5c5\uc740 \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac\uc5d0 \ud544\uc694\ud55c \ubaa8\ub4e0 \uc11c\ub958\ub97c \uc644\ube44\ud574\uc57c \ud569\ub2c8\ub2e4. \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;\">\ubcf4\ub108\uc2a4\ub97c \uc9c0\uae09\ud558\ub294 \uce21\uc740 \uc9c0\uae09\uc99d\uc11c \ub610\ub294 \uc9c0\uae09\uba85\ub839\uc11c\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud3ec\uc0c1\uae08 \uc218\ub839\uc790: \uaddc\uc815\uc5d0 \ub530\ub77c \uc601\uc218\uc99d\uc744 \uc900\ube44\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucca8\ubd80\ub41c \ubcf4\uad00 \ubb38\uc11c\uc5d0\ub294 \uacbd\uc81c \uacc4\uc57d, \ubcf4\uc0c1\/\uc9c0\uc6d0 \ud504\ub85c\uadf8\ub7a8 \uad00\ub828 \uacf5\uc9c0 \ub610\ub294 \uaddc\uc815, \ud310\ub9e4\ub7c9 \ub610\ub294 \ubcf4\uc0c1 \uc790\uaca9 \uc870\uac74\uc744 \ud655\uc778\ud558\ub294 \ud68c\uc758\ub85d \ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_thuong_doanh_so_va_chiet_khau_thuong_mai\"><\/span><b>\ud310\ub9e4 \ubcf4\ub108\uc2a4\uc640 \uac70\ub798 \ud560\uc778\uc758 \ucc28\uc774\uc810\uc744 \uc124\uba85\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774 \ub450 \uac1c\ub150\uc744 \ud63c\ub3d9\ud558\ub294 \uac83\uc740 \uc138\uae08 \uc2e0\uace0 \uc624\ub958\uc758 \ud754\ud55c \uc6d0\uc778\uc785\ub2c8\ub2e4. \ub450 \uac1c\ub150\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uad6c\ubd84\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uac70\ub798 \ud560\uc778<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud310\ub9e4 \ubcf4\ub108\uc2a4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc790\uc5f0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub300\ub7c9 \uad6c\ub9e4 \ud560\uc778<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc57d\uc815 \uc870\uac74\uc744 \ucda9\uc871\ud558\uba74 \ubcf4\ub108\uc2a4\uac00 \uc9c0\uae09\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc2e0\uccad \uc2dc\uae30<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc0c1\ud488\uc744 \ud310\ub9e4\ud560 \ub54c \ub610\ub294 \uccad\uad6c \uae30\uac04\uc774 \ub05d\ub0a0 \ub54c.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc601\uc5c5 \uae30\uac04\uc774 \uc885\ub8cc\ub41c \ud6c4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uccad\uad6c\uc11c\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc1a1\uc7a5\uc744 \uc0dd\uc131\ud558\uac70\ub098 \uc218\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uacc4\uc0b0\uc11c\ub294 \ubc1c\ud589\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud070 \ud1b5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uacfc\uc138 \ub300\uc0c1 \uac00\uce58\ub97c \uc904\uc774\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uacfc\uc138 \uae30\ubc18\uc5d0 \uc601\ud5a5 \uc5c6\uc74c.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubb38\uc11c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc0f \uc9c0\uae09 \uc11c\ub958<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc601\uc218\uc99d \ubc0f \uc9c0\uae09\uc99d\uc11c, \uadf8\ub9ac\uace0 \uad00\ub828 \uc11c\ub958.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 181\/2025\/ND-CP\uc758 \uaddc\uc815\uc744 \uc774\ud574\ud558\uace0 \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud558\uba74 \uae30\uc5c5\uc740 \ub9e4\ucd9c \ubcf4\ub108\uc2a4\ub97c \uc801\uc808\ud558\uac8c \ucc98\ub9ac\ud558\uc5ec \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uace0, \uc1a1\uc7a5 \ubc0f \uc11c\ub958 \uad00\ub828 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70, \uc138\ubb34 \ub2f9\uad6d\uacfc\uc758 \ubd88\ud544\uc694\ud55c \ubd84\uc7c1\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\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><b>\uc6d0\ucc9c:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 181\/2025\/ND-CP\ub294 \ubd80\uac00\uac00\uce58\uc138\ubc95\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc0ac <\/span><span style=\"font-weight: 400; color: #ff0000;\">\ubca0\ud2b8\ub0a8 \ubc95<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\ud68c\uacc4 \ubc0f \uc138\ubb34 \uc2e4\ubb34\uc5d0\uc11c \ub300\ub9ac\uc810\uc5d0 \ub300\ud55c \ud310\ub9e4 \uc9c0\uc6d0 \ubc0f \ubcf4\ub108\uc2a4 \ucc98\ub9ac\ub294 \uae30\uc5c5\ub4e4\uc5d0\uac8c \uc5ec\uc804\ud788 \uc911\uc694\ud55c \uad00\uc2ec\uc0ac\uc774\uba70, \ud2b9\ud788 \ubd80\uac00\uac00\uce58\uc138(VAT) \uacc4\uc0b0\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \ubb38\uc81c\uac00 \uc81c\uae30\ub429\ub2c8\ub2e4. \ud604\ud589 \ubc95\ub839\uc5d0 \ub530\ub974\uba74 [\u2026]<\/p>","protected":false},"author":4,"featured_media":7434,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7433","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\/7433","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=7433"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7433\/revisions"}],"predecessor-version":[{"id":7490,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7433\/revisions\/7490"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7434"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}