{"id":7492,"date":"2026-02-05T20:40:04","date_gmt":"2026-02-06T03:40:04","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7492"},"modified":"2026-02-05T21:01:35","modified_gmt":"2026-02-06T04:01:35","slug":"chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/","title":{"rendered":"\uc544\uc9c1 \uc0ac\uc5c5\uc744 \uc2dc\uc791\ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d\uc744 \ubc18\ub0a9\ud560 \ub54c \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">&quot;\uc6b0\ub9ac\ub294 \uc0ac\uc5c5\uc744 \uc2dc\uc791\ud55c \uc801\ub3c4 \uc5c6\uace0, \uc218\uc775\ub3c4 \ucc3d\ucd9c\ud558\uc9c0 \uc54a\uc558\ub294\ub370, \uc65c \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d\uc744 \ubc18\ub0a9\ud588\uc744 \ub54c\uc5d0\ub3c4 \uc138\uae08\uc744 \uc2e0\uace0\ud558\uace0, \uccb4\ub0a9 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uace0, \ubc8c\uae08\uae4c\uc9c0 \ub0b4\uc57c \ud588\ub098\uc694?&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc740 \ud588\uc9c0\ub9cc \uc2e4\uc81c\ub85c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\uc9c0 \uc54a\ub294 \uc0ac\ub78c\ub4e4\uc774 \ud754\ud788 \ud558\ub294 \uc9c8\ubb38\uc785\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 \uc0ac\uc5c5\uc744 \uc815\ub9ac\ud558\uace0 \ub098\uc11c\uc57c \uc218\ub144\uac04 \uc138\uae08\uc774 \uc313\uc5ec\uc654\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uc54c\uac8c \ub429\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \uc2e4\uc81c \uc0ac\ub840\ub97c \ubd84\uc11d\ud558\uace0, \uc138\ubb34\ud589\uc815\ubc95 \ubc0f \ud604\ud589 \ubc8c\uce59 \uaddc\uc815\uacfc \ube44\uad50\ud558\uc5ec \ub3c5\uc790\ub4e4\uc774 \uc774 \ubb38\uc81c\uc758 \ubc95\uc801 \ubcf8\uc9c8\uc744 \uc774\ud574\ud558\uace0, &quot;\uc0ac\uc5c5\uc744 \ud558\uc9c0 \uc54a\ub294 \uac83&quot;\uacfc &quot;\uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uac00 \uc5c6\ub294 \uac83&quot; \uc0ac\uc774\uc758 \ud63c\ub3d9\uc744 \ud53c\ud558\uba70, \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc2dc \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud55c \uc911\uc694\ud55c \uad50\ud6c8\uc744 \uc5bb\ub3c4\ub85d \ub3d5\uc2b5\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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Case_study_thuc_te\" >\uc2e4\uc81c \uc0ac\ub840 \uc5f0\uad6c<\/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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Nghia_vu_dang_ky_thue_Trach_nhiem_chu_dong_cua_nguoi_nop_thue\" >\uc138\uae08 \uc2e0\uace0 \uc758\ubb34: \ub0a9\uc138\uc790\uc758 \uc801\uadf9\uc801\uc778 \ucc45\uc784.<\/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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Che_tai_xu_phat_khi_cham_dang_ky_thue\" >\uc138\uae08 \uc2e0\uace0 \uae30\ud55c\uc744 \ub118\uae38 \uacbd\uc6b0 \ubd80\uacfc\ub418\ub294 \ubc8c\uae08.<\/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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Co_duoc_mien_giam_tien_phat_do_%E2%80%9Ckho_khan_kinh_te%E2%80%9D_hay_%E2%80%9Cly_do_gia_dinh%E2%80%9D\" >\uacbd\uc81c\uc801 \uc5b4\ub824\uc6c0\uc774\ub098 \uac00\uc871 \uc0ac\uc815\uc744 \uc774\uc720\ub85c \ubc8c\uae08\uc744 \uba74\uc81c\ubc1b\uac70\ub098 \uac10\uba74\ubc1b\uc744 \uc218 \uc788\uc744\uae4c\uc694?<\/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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Xu_ly_nghia_vu_thue_khi_khong_phat_sinh_doanh_thu\" >\uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc744 \ub54c \uc138\uae08 \uc758\ubb34\ub97c \ucc98\ub9ac\ud558\ub294 \ubc29\ubc95.<\/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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Thu_tuc_cham_dut_hieu_luc_ma_so_thue_de_tra_giay_phep\" >\ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \ud3d0\uc9c0\ud558\uace0 \uba74\ud5c8\uc99d\uc744 \ubc18\ub0a9\ud558\ub294 \uc808\ucc28.<\/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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_thuc_te\"><\/span><b>\uc2e4\uc81c \uc0ac\ub840 \uc5f0\uad6c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u201cTQP \uc528\ub294 2020\ub144 9\uc6d4 6\uc77c\uc5d0 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc744 \ud558\uc600\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uacbd\uc81c\uc801 \uc5b4\ub824\uc6c0\uacfc \uac00\uc871 \uc0ac\uc815\uc73c\ub85c \uc778\ud574 \uadf8 \uc774\ud6c4\ub85c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4. \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d \ubc18\ub0a9 \uc808\ucc28\ub97c \uc9c4\ud589\ud558\ub294 \uacfc\uc815\uc5d0\uc11c TQP \uc528\ub294 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \ubc88\ud638 \ubc1c\uae09\uc744 \uc704\ud574 \uc138\uae08\uc744 \uc2e0\uace0\ud558\uace0, \ubc8c\uae08\uc744 \ub0a9\ubd80\ud558\uace0, 2020\ub144\ub3c4 \ubbf8\ub0a9 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4\ub294 \ud1b5\ubcf4\ub97c \ubc1b\uc558\uc2b5\ub2c8\ub2e4. \uc774 \uae30\uac04 \ub3d9\uc548 TQP \uc528\ub294 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uc5b4\ub5a0\ud55c \ud1b5\uc9c0\ub098 \uc548\ub0b4\ub3c4 \ubc1b\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4. TQP \uc528\ub294 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \ud574\uc9c0 \uc808\ucc28\uc640 \uac1d\uad00\uc801\uc778 \uc0ac\uc720\ub97c \ud1b5\ud55c \ubc8c\uae08 \uba74\uc81c \ub610\ub294 \uac10\uba74\uc744 \uc704\ud55c \uc548\ub0b4\ub97c \ubc1b\uace0\uc790 \ud569\ub2c8\ub2e4.\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uc0ac\ub840\ub294 \ub4dc\ubb3c\uc9c0 \uc54a\uc73c\uba70, \ube44\uc988\ub2c8\uc2a4 \uc138\uacc4\uc5d0 \uc9c4\ucd9c\ud558\ub294 \uc0ac\ub78c\ub4e4\uc5d0\uac8c \uc911\uc694\ud55c \ubc95\uc801 \uad50\ud6c8\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc544\ub798\ub294 \ud604\ud589 \ubc95\uaddc\uc5d0 \uadfc\uac70\ud55c \uc790\uc138\ud55c \ubd84\uc11d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_dang_ky_thue_Trach_nhiem_chu_dong_cua_nguoi_nop_thue\"><\/span><b>\uc138\uae08 \uc2e0\uace0 \uc758\ubb34: \ub0a9\uc138\uc790\uc758 \uc801\uadf9\uc801\uc778 \ucc45\uc784.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2019\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c30\uc870\uc5d0 \ub530\ub974\uba74 \ub0a9\uc138\uc790\ub294 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \uc2dc\uc791\ud558\uae30 \uc804\uc5d0 \uc138\uae08 \ub4f1\ub85d\uc744 \ud558\uace0 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \ubc1c\uae09\ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\ub2f9\uad6d\uc5d0 \uc9c1\uc811 \ub4f1\ub85d\ub41c \uc0ac\uc5c5\uc790 \uac00\uad6c\uc758 \uacbd\uc6b0 (2019\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c33\uc870 2\ud56d):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub4f1\ub85d \uae30\uac04\uc740 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d \ubc1c\uae09\uc77c\ub85c\ubd80\ud130 10\uc601\uc5c5\uc77c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud1b5\uc9c0 \ubd80\uc871\uacfc \uad00\ub828\ud558\uc5ec: \uc138\ubb34\ud589\uc815\ubc95 \uc81c17\uc870\uc5d0 \ub530\ub974\uba74, \ub0a9\uc138\uc790 \ub4f1\ub85d \ubc0f \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638 \uc0ac\uc6a9\uc740 \ub0a9\uc138\uc790\uc758 \ucc45\uc784\uc785\ub2c8\ub2e4. \ubc95\ub960\uc740 \uc774\uac83\uc774 \uc790\uc9c4 \uc2e0\uace0 \ubc0f \uc790\uc9c4 \ub0a9\ubd80 \uc758\ubb34\uc784\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc73c\uba70, \uc138\ubb34 \ub2f9\uad6d\uc740 \uac1c\uc778\uc774 \ucd5c\ucd08\ub85c \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \ub4f1\ub85d\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0 \ub3c5\ucd09 \ud1b5\uc9c0\ub97c \ubcf4\ub0bc \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_khi_cham_dang_ky_thue\"><\/span><b>\uc138\uae08 \uc2e0\uace0 \uae30\ud55c\uc744 \ub118\uae38 \uacbd\uc6b0 \ubd80\uacfc\ub418\ub294 \ubc8c\uae08.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2020\ub144\ubd80\ud130 \ud604\uc7ac\uae4c\uc9c0 \uae30\ud55c\uc744 \uc9c0\ud0a4\uc9c0 \ubabb\ud55c \uacbd\uc6b0(90\uc77c \uc774\uc0c1 \uc9c0\uc5f0)\ub294 \uc138\ubb34 \uc808\ucc28 \uae30\ud55c\uc744 \uc2ec\uac01\ud558\uac8c \uc704\ubc18\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 \uc81c125\/2020\/ND-CP\ud638(\ubc95\ub839 \uc81c310\/2025\/ND-CP\ud638\ub85c \uac1c\uc815\ub428)\uc5d0 \uadfc\uac70\ud558\uc5ec:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc8c\uce59: \uc138\uae08 \ub4f1\ub85d\uc744 91\uc77c \uc774\uc0c1 \uc9c0\uc5f0\ud560 \uacbd\uc6b0 600\ub9cc \ub3d9\uc5d0\uc11c 1,000\ub9cc \ub3d9\uae4c\uc9c0\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4(\uc81c10\uc870 4\ud56d).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uacfc\ud0dc\ub8cc \uc0b0\uc815 \uc6d0\uce59(\uc81c7\uc870): \uc0ac\uc5c5\uc790\uc758 \uacbd\uc6b0, \uc801\uc6a9\ub418\ub294 \uacfc\ud0dc\ub8cc \uc218\uc900\uc740 \uac1c\uc778\uacfc \ub3d9\uc77c\ud569\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \ud3c9\uade0 \uacfc\ud0dc\ub8cc\ub294 8,000,000 VND\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9cc\uc57d \uac10\uacbd \uc0ac\uc720\uac00 \ud558\ub098\ub77c\ub3c4 \uc788\ub2e4\uba74, \ud3c9\uade0 \ubc8c\uae08\uc744 10%\ub9cc\ud07c \uac10\uba74\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub450 \uac00\uc9c0 \uc774\uc0c1\uc758 \uac10\uacbd \uc0ac\uc720\uac00 \uc788\ub294 \uacbd\uc6b0, \ucd5c\uc18c \uae08\uc561(6,000,000 VND)\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_duoc_mien_giam_tien_phat_do_%E2%80%9Ckho_khan_kinh_te%E2%80%9D_hay_%E2%80%9Cly_do_gia_dinh%E2%80%9D\"><\/span><b>\uacbd\uc81c\uc801 \uc5b4\ub824\uc6c0\uc774\ub098 \uac00\uc871 \uc0ac\uc815\uc744 \uc774\uc720\ub85c \ubc8c\uae08\uc744 \uba74\uc81c\ubc1b\uac70\ub098 \uac10\uba74\ubc1b\uc744 \uc218 \uc788\uc744\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 125\/2020\/ND-CP \uc81c43\uc870\uc5d0 \ub530\ub974\uba74, \ub0a9\uc138\uc790\ub294 \ubd88\uac00\ud56d\ub825\uc801\uc778 \uacbd\uc6b0(\uc138\ubb34\ud589\uc815\ubc95 \uc81c3\uc870 27\ud56d\uc5d0 \uaddc\uc815\ub41c \ubc14\uc640 \uac19\uc774)\uc5d0\ub9cc \uacfc\ud0dc\ub8cc \ubd80\uacfc\uac00 \uba74\uc81c\ub418\uba70, \uc5ec\uae30\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc5f0\uc7ac\ud574, \ub300\uc7ac\uc559, \uc804\uc5fc\ubcd1, \ud654\uc7ac.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc608\uae30\uce58 \ubabb\ud55c \uc0ac\uace0\ub85c \uc778\ud574 \uc7ac\uc0b0 \ud53c\ud574\uac00 \ubc1c\uc0dd\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \uc77c\ubc18\uc801\uc73c\ub85c &quot;\uacbd\uc81c\uc801 \uc5b4\ub824\uc6c0&quot;\uc774\ub098 &quot;\uac00\uc871 \uc0ac\uc815&quot;\uc740 \uc138\ubc95\uc0c1 \ub0a9\uc138\uc790\uc758 \uacfc\ud0dc\ub8cc \ubd80\uacfc\ub97c \uba74\uc81c\ud558\ub294 \ubd88\uac00\ud56d\ub825 \uc0ac\uc720\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc5b4\ub824\uc6c0\uc774 \uc790\uc5f0\uc7ac\ud574\ub098 \uc608\uce21 \ubd88\uac00\ub2a5\ud55c \uc0ac\uace0\ub85c \uc778\ud55c \uc9c1\uc811\uc801\uc778 \ubb3c\uc9c8\uc801 \uc190\uc2e4\uc744 \ucd08\ub798\ud558\uc9c0 \uc54a\ub294 \ud55c, \ub0a9\uc138\uc790\ub294 \uacfc\ud0dc\ub8cc \ubd80\uacfc \uacb0\uc815\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_ly_nghia_vu_thue_khi_khong_phat_sinh_doanh_thu\"><\/span><b>\uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc744 \ub54c \uc138\uae08 \uc758\ubb34\ub97c \ucc98\ub9ac\ud558\ub294 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc744 \uc2dc\uc791\ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \ub0a9\uc138\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0\uc11c: \uc0ac\uc5c5\uc790\uac00 \uc18c\ub4dd\uc744 \ucc3d\ucd9c\ud558\uc9c0 \uc54a\uc558\uc74c\uc744 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc785\uc99d\ud558\ub294 \uadfc\uac70\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud55c \uc11c\ub958 (\ub2e8\uc77c \uc138\uc728 \uc801\uc6a9 \uc2dc \uc138\uc561\uc740 0\uc784).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc9d5\uc218: 2020\ub144\ubd80\ud130 \ud604\uc7ac\uae4c\uc9c0 \uc0ac\uc5c5\uc790\uac00 \uc694\uad6c\ub418\ub294 \uc601\uc5c5\uc815\uc9c0 \uc808\ucc28\ub97c \uc644\ub8cc\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0, \ubc95\uc801\uc73c\ub85c \uc0ac\uc5c5\uc790\ub294 \uc5ec\uc804\ud788 \uc601\uc5c5 \uc911\uc778 \uac83\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uc5f0\uac04 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc138(\uc0ac\uc5c5\uc790\ub4f1\ub85d \uc218\uc218\ub8cc)\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_cham_dut_hieu_luc_ma_so_thue_de_tra_giay_phep\"><\/span><b>\ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \ud3d0\uc9c0\ud558\uace0 \uba74\ud5c8\uc99d\uc744 \ubc18\ub0a9\ud558\ub294 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \ud3d0\uc5c5 \uc808\ucc28\ub97c \uc644\ub8cc\ud558\ub824\uba74 \ud68c\ub78c 86\/2024\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uc808\ucc28\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\ub2e8\uacc4 \u2013 \uc138\uae08 \uc758\ubb34 \uc774\ud589: \ucd5c\ucd08 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc2e0\uccad\uc11c \uc81c\ucd9c(\ub2a6\uc740 \uc2e0\uccad\uc11c \ucd94\uac00 \uc81c\ucd9c), \uc138\ubb34 \uc808\ucc28 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c \uc900\uc218, 2020\ub144\ubd80\ud130 \ud574\ub2f9 \uae30\uac04 \ub9d0\uae4c\uc9c0 \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc138 \ub0a9\ubd80.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\ub2e8\uacc4 \u2013 \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638 \ud3d0\uc9c0: \uc0ac\uc5c5\uc790\ub4f1\ub85d\uae30\uad00\uc5d0\uc11c \uc138\ubb34\ub2f9\uad6d\uc5d0 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc5ec \ubaa8\ub4e0 \uc138\uae08 \uc758\ubb34\ub97c \uc774\ud589\ud558\uc2e0 \ud6c4 \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638\ub97c \ud3d0\uc9c0\ud558\uac8c \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d\uc744 \ubc1c\uae09\ubc1b\uc73c\uc168\ub2e4\uba74, \uc989\uc2dc \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uc5d0 \ub300\ud574 \uc219\uc9c0\ud558\uc154\uc57c \ud569\ub2c8\ub2e4. \uc544\uc9c1 \uc0ac\uc5c5\uc744 \uc2dc\uc791\ud560 \uc900\ube44\uac00 \ub418\uc9c0 \uc54a\uc558\ub2e4\uba74, \ucd94\ud6c4 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc138 \ubc0f \uae30\ud0c0 \uc808\ucc28\uc0c1\uc758 \ubb38\uc81c\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc0ac\uc5c5 \uc6b4\uc601\uc744 \uc77c\uc2dc\uc801\uc73c\ub85c \uc911\ub2e8\ud558\ub294 \uc808\ucc28\ub97c \ubc1f\uc544\uc57c \ud569\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<h2><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><\/h2>\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><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" 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><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><span style=\"font-weight: 400;\"><strong>\uc6d0\ucc9c:<\/strong> \uae30\uc0ac <span style=\"color: #ff0000;\">\ubca0\ud2b8\ub0a8 \ubc95<\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u201cCh\u01b0a h\u1ec1 kinh doanh, kh\u00f4ng ph\u00e1t sinh doanh thu nh\u01b0ng v\u00ec sao khi tr\u1ea3 gi\u1ea5y ph\u00e9p v\u1eabn b\u1ecb y\u00eau c\u1ea7u k\u00ea khai thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t?\u201d \u0110\u00e2y l\u00e0 th\u1eafc m\u1eafc r\u1ea5t ph\u1ed5 bi\u1ebfn c\u1ee7a nhi\u1ec1u c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh nh\u01b0ng kh\u00f4ng \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf. Tr\u00ean th\u1ef1c t\u1ebf, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7493,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7492","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\/7492","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=7492"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7492\/revisions"}],"predecessor-version":[{"id":7495,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7492\/revisions\/7495"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7493"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}