{"id":7499,"date":"2026-02-08T18:44:00","date_gmt":"2026-02-09T01:44:00","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7499"},"modified":"2026-02-08T18:44:34","modified_gmt":"2026-02-09T01:44:34","slug":"uu-dai-thue-tndn-theo-dia-ban","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/uu-dai-thue-tndn-theo-dia-ban\/","title":{"rendered":"\uc9c0\ub9ac\uc801 \uc704\uce58\uc5d0 \ub530\ub978 \ubc95\uc778 \uc18c\ub4dd\uc138 \uac10\uba74 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \uc18c\ub4dd \uc720\ud615\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ud22c\uc790 \uc704\uce58\uc5d0 \ub530\ub978 \ubc95\uc778 \uc18c\ub4dd\uc138(CIT) \uc778\uc13c\ud2f0\ube0c\ub294 \uc815\ubd80\ub839 96\/2015\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uc911\uc694\ud55c \uc815\ucc45 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \uc778\uc13c\ud2f0\ube0c \uc801\uc6a9 \ub300\uc0c1 \uc18c\ub4dd \ubc94\uc704\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \uc138\uae08 \ubd80\ub2f4\uc744 \ucd5c\uc801\ud654\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c 2026\ub144 \uc138\ubb34 \ub2f9\uad6d\uc758 \uac10\uc0ac \ubc0f \uc870\uc0ac \ub300\uc0c1\uc774 \ub420 \uc704\ud5d8\uc744 \ud06c\uac8c \uc904\uc5ec\uc90d\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\/uu-dai-thue-tndn-theo-dia-ban\/#Nguyen_tac_ap_dung_uu_dai_doi_voi_thu_nhap_phat_sinh_tai_dia_ban_uu_dai\" >\uc6b0\ub300\uc9c0\uc5ed\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \uc6b0\ub300 \uc870\uce58\ub97c \uc801\uc6a9\ud558\uae30 \uc704\ud55c \uc6d0\uce59.<\/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\/uu-dai-thue-tndn-theo-dia-ban\/#Phan_biet_thu_nhap_uu_dai_va_thu_nhap_khong_duoc_uu_dai\" >\uc6b0\ub300\uc18c\ub4dd\uacfc \ube44\uc6b0\ub300\uc18c\ub4dd\uc758 \uad6c\ubd84.<\/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\/uu-dai-thue-tndn-theo-dia-ban\/#Mot_so_truong_hop_thu_nhap_can_xem_xet_ky_ban_chat_phat_sinh\" >\uc5b4\ub5a4 \uacbd\uc6b0\uc5d0\ub294 \uc18c\ub4dd \ucc3d\ucd9c \ubc29\uc2dd\uc5d0 \ub300\ud55c \uc2e0\uc911\ud55c \uace0\ub824\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-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/uu-dai-thue-tndn-theo-dia-ban\/#Trach_nhiem_cua_doanh_nghiep_trong_viec_ke_khai_va_chung_minh_uu_dai\" >\uae30\uc5c5\uc740 \uc778\uc13c\ud2f0\ube0c\ub97c \uc2e0\uace0\ud558\uace0 \uc785\uc99d\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/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\/uu-dai-thue-tndn-theo-dia-ban\/#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=\"Nguyen_tac_ap_dung_uu_dai_doi_voi_thu_nhap_phat_sinh_tai_dia_ban_uu_dai\"><\/span><b>\uc6b0\ub300\uc9c0\uc5ed\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \uc6b0\ub300 \uc870\uce58\ub97c \uc801\uc6a9\ud558\uae30 \uc704\ud55c \uc6d0\uce59.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ube48\uc988\uc5c9\uc131 \uc138\ubb34\uad6d\uc758 \uacf5\uc2dd \uc11c\ud55c \uc81c1785\/CTBDU-TTHT\ud638\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc774 \uc0b0\uc5c5\ub2e8\uc9c0, \uacbd\uc81c\ud2b9\uad6c, \ucca8\ub2e8\uae30\uc220\ub2e8\uc9c0 \ub4f1\uacfc \uac19\uc740 \uc785\uc9c0 \uc6b0\ub300 \uc870\uac74 \uc870\uac74\uc744 \ucda9\uc871\ud558\ub294 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\ub97c \uc9c4\ud589\ud560 \uacbd\uc6b0, \ud574\ub2f9 \uc9c0\uc5ed\uc5d0\uc11c\uc758 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc73c\ub85c \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd\uc5d0 \ub300\ud574 \ubc95\uc778 \uc18c\ub4dd\uc138 \uac10\uba74 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uc9c0\uce68\uc758 \ud575\uc2ec\uc740 &quot;\uc6b0\ub300\uc9c0\uc5ed \ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd&quot;\uc774\ub77c\ub294 \uac1c\ub150\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc6b0\ub300\uc9c0\uc5ed\uc758 \uc9c0\ub9ac\uc801 \uacbd\uacc4 \ub0b4\uc5d0\uc11c \uc2e4\uc81c\ub85c \ubc1c\uc0dd\ud55c \uacbd\uc81c \ud65c\ub3d9\uc5d0\uc11c \ube44\ub86f\ub41c \uc18c\ub4dd\ub9cc\uc774 \uc6b0\ub300 \uc138\uc81c \uc815\ucc45\uc758 \uc801\uc6a9\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_thu_nhap_uu_dai_va_thu_nhap_khong_duoc_uu_dai\"><\/span><b>\uc6b0\ub300\uc18c\ub4dd\uacfc \ube44\uc6b0\ub300\uc18c\ub4dd\uc758 \uad6c\ubd84.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \uaddc\uc815\uc744 \uc774\ud574\ud558\uace0 \uc77c\uad00\ub418\uac8c \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \uc18c\ub4dd\uc740 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c \ub2e4\uc74c\uacfc \uac19\uc774 \ubd84\ub958\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8\uc758 \uc8fc\uc694 \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd: \uc774\ub294 \uc6b0\ub300 \uc9c0\uc5ed\uc5d0 \ub300\ud55c \ud22c\uc790 \ud65c\ub3d9\uc5d0\uc11c \uc9c1\uc811 \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd\uc774\ubbc0\ub85c \ubc95\uc778 \uc18c\ub4dd\uc138 \uac10\uba74 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uc815 \uc790\uc0b0, \uae30\uacc4 \ubc0f \uc7a5\ube44\uc758 \uccad\uc0b0 \uc18c\ub4dd: \uc790\uc0b0\uc774 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc5d0 \uc5f0\uacb0\ub418\uc5b4 \uc788\uace0 \uccad\uc0b0\uc774 \uc6b0\ub300 \uc9c0\uc5ed \ub0b4\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c0\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \ud574\ub2f9 \uc18c\ub4dd\uc740 \uc6b0\ub300 \uc9c0\uc5ed \ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacf5\uad6c, \uc7a5\ube44 \ubc0f \uace0\ucca0 \ud310\ub9e4\ub85c \uc778\ud55c \uc18c\ub4dd: \uc774\ub294 \ud504\ub85c\uc81d\ud2b8 \uc0dd\uc0b0 \uacfc\uc815\uc758 \uc790\uc5f0\uc2a4\ub7ec\uc6b4 \uacb0\uacfc\uc774\ubbc0\ub85c \uc138\uae08 \ud61c\ud0dd \ub300\uc0c1\uc5d0 \uacc4\uc18d \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\uc815 \uc9c0\uc5ed \uc678 \uc740\ud589 \uc608\uae08 \uc774\uc790 \uc18c\ub4dd: \uc774 \uc774\uc790\ub294 \uc9c0\ub9ac\uc801 \uc6b0\ub300 \uc9c0\uc5ed \uc678\uc758 \uae08\uc735 \ud65c\ub3d9\uc5d0\uc11c \ubc1c\uc0dd\ud558\ubbc0\ub85c \uc138\uae08 \uba74\uc81c \ub610\ub294 \uac10\uba74 \ub300\uc0c1\uc774 \uc544\ub2c8\uba70 \ud45c\uc900 \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubcf8 \uc774\ub4dd \ubc0f \ubd80\ub3d9\uc0b0 \uc591\ub3c4 \uc18c\ub4dd: \uc774 \uc18c\ub4dd\uad70\uc740 \ud504\ub85c\uc81d\ud2b8 \uc704\uce58\uc640 \uad00\uacc4\uc5c6\uc774 \ud68c\ub78c 96\/2015\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uc6b0\ub300 \uc870\uce58 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Mot_so_truong_hop_thu_nhap_can_xem_xet_ky_ban_chat_phat_sinh\"><\/span><b>\uc5b4\ub5a4 \uacbd\uc6b0\uc5d0\ub294 \uc18c\ub4dd \ucc3d\ucd9c \ubc29\uc2dd\uc5d0 \ub300\ud55c \uc2e0\uc911\ud55c \uace0\ub824\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 \uc138\uae08 \ud61c\ud0dd\uc744 \uc2e0\uccad\ud560 \ub54c \ub2e8\uc21c\ud788 \uae30\ub85d \ubc29\uc2dd\uc5d0\ub9cc \uc758\uc874\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uac01 \uc18c\ub4dd \ud56d\ubaa9\uc758 \uc131\uaca9\uc744 \ubd84\uc11d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc0b0, \ub3c4\uad6c \ubc0f \uc7a5\ube44\uc758 \uccad\uc0b0\uacfc \uad00\ub828\ud558\uc5ec: \uae30\uacc4 \ubc0f \uc7a5\ube44\uac00 \uc6b0\ub300 \uc0ac\uc5c5\uc758 \uc0dd\uc0b0 \ud65c\ub3d9\uc5d0 \uc0ac\uc6a9\ub418\uc5c8\uace0 \uccad\uc0b0 \uc2dc\uc810\uc774 \uc0ac\uc5c5 \uc6b4\uc601 \uc911\uc778 \uacbd\uc6b0, \ud574\ub2f9 \uc18c\ub4dd\uc740 \uc5ec\uc804\ud788 \uc6b0\ub300 \uc785\uc9c0\uc640 \uad00\ub828\ub41c \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc740\ud589 \uc608\uae08 \uc774\uc790 \uad00\ub828: \uae30\uc5c5\uc774 \uc6b0\ub300 \uc9c0\uc5ed \uc678\ubd80\uc5d0 \uc704\uce58\ud55c \uc740\ud589 \ub610\ub294 \uc740\ud589 \uc9c0\uc810\uc5d0 \uc608\uae08\uc744 \ud558\ub294 \uacbd\uc6b0, \ubc1c\uc0dd\ud55c \uc774\uc790\ub294 \uc0ac\uc5c5\uc7a5 \uc678 \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uc77c\ubc18 \uc138\uc728\ub85c \ubc95\uc778 \uc18c\ub4dd\uc138\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4(20%).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_doanh_nghiep_trong_viec_ke_khai_va_chung_minh_uu_dai\"><\/span><b>\uae30\uc5c5\uc740 \uc778\uc13c\ud2f0\ube0c\ub97c \uc2e0\uace0\ud558\uace0 \uc785\uc99d\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/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 \uc2dc\ud589\ub839 78\/2014\/TT-BTC \uc81c22\uc870\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 \uc138\uc81c \ud61c\ud0dd\uc744 \uc2a4\uc2a4\ub85c \uacb0\uc815\ud558\uace0 \uc2e0\uace0\ud560 \ucc45\uc784\uc774 \uc788\uc73c\uba70, \uc774\ub7ec\ud55c \ud61c\ud0dd\uc758 \uc801\uc6a9\uc774 \uc815\ud655\ud574\uc57c \ud560 \ucc45\uc784\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \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;\">\uc18c\ub4dd \ubd84\ub9ac \ud68c\uacc4 \ucc98\ub9ac: \uae30\uc5c5\uc740 \ud68c\uacc4 \ucc98\ub9ac \ub2e8\uacc4\ubd80\ud130 \uc6b0\ub300 \uc9c0\uc5ed \ub0b4\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc744 \uba85\ud655\ud558\uac8c \ubd84\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ub85d \ubcf4\uad00: \uc5ec\uae30\uc5d0\ub294 \uc790\uc0b0 \uccad\uc0b0 \uae30\ub85d, \uace0\ucca0 \ud310\ub9e4 \uc11c\ub958, \uacc4\uc57d\uc11c \ubc0f \ud544\uc694\ud55c \uacbd\uc6b0 \uc124\uba85 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ud560 \uc218 \uc788\ub294 \uc740\ud589 \uc608\uae08 \uba85\uc138\uc11c\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc870\uac74 \ubaa8\ub2c8\ud130\ub9c1: \ud22c\uc790 \uc99d\uba85\uc11c \ub610\ub294 \ud504\ub85c\uc81d\ud2b8 \ubc94\uc704\uc640 \uad00\ub828\ub41c \ubcc0\uacbd \uc0ac\ud56d\uc73c\ub85c \uc778\ud574 \ucd5c\ucd08\ub85c \uc124\uc815\ub41c \uc6b0\ub300 \uc870\uac74\uc774 \ubb34\ud6a8\ud654\ub418\uc9c0 \uc54a\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc6b0\ub300 \uc138\uc81c \ud61c\ud0dd \uc9c0\uc5ed\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc6d0\uce59\uc744 \uc774\ud574\ud558\uace0 \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc815\ub2f9\ud55c \uc138\uae08 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ube48\uc988\uc5c9\uc131 \ubc0f \uc720\uc0ac \uc9c0\uc5ed\uc5d0\uc11c \uc138\ubb34 \ub2f9\uad6d\uc758 \uac80\uc0ac \ubc0f \uac10\uc0ac \uc2dc \ud611\ub825\ud558\ub294 \ub370 \uc788\uc5b4 \uacac\uace0\ud55c \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<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><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>","protected":false},"excerpt":{"rendered":"<p>\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo \u0111\u1ecba b\u00e0n \u0111\u1ea7u t\u01b0 l\u00e0 m\u1ed9t trong nh\u1eefng ch\u00ednh s\u00e1ch quan tr\u1ecdng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC. Tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7500,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7499","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\/7499","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=7499"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7499\/revisions"}],"predecessor-version":[{"id":7502,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7499\/revisions\/7502"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7500"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}