{"id":7849,"date":"2026-03-16T23:42:52","date_gmt":"2026-03-17T06:42:52","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7849"},"modified":"2026-03-18T19:19:15","modified_gmt":"2026-03-19T02:19:15","slug":"cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/","title":{"rendered":"\uacf5\uc2dd \ubb38\uc11c \uc81c241\/SLA-QLDN\ud638\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \ub300\uc2e0\ud55c \uc138\uae08 \ub0a9\ubd80\uc5d0 \uad00\ud55c \uc911\uc694\ud55c \ubcc0\uacbd \uc0ac\ud56d\uc744 \ub3c4\uc785\ud569\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc624\ub7ab\ub3d9\uc548 \uac00\uacc4 \uc0ac\uc5c5\uccb4\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub294 \ubc29\uc2dd\uc740 \uc0ac\uc5c5\uccb4\uac00 \uac00\uacc4 \uc0ac\uc5c5 \ud30c\ud2b8\ub108\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \ubcf4\ub108\uc2a4, \ud560\uc778 \ub610\ub294 \ubb34\uc5ed \uc9c0\uc6d0\uae08\uc5d0 \uc77c\ubc18\uc801\uc73c\ub85c \uc801\uc6a9\ub418\uc5b4 \uc654\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774 \ubc29\uc2dd\uc740 2026\ub144\ubd80\ud130 \uc0c1\ub2f9\ud55c \ubcc0\ud654\ub97c \uacaa\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc190\ub77c\uc131 \uc138\ubb34\uad6d\uc774 2026\ub144 3\uc6d4 4\uc77c \ubc1c\ud45c\ud55c \uacf5\uc2dd \uc11c\ud55c \uc81c241\/SLA-QLDN\ud638\uc5d0 \ub530\ub974\uba74, \ub0a9\uc138 \uc758\ubb34\uac00 \uc788\ub294 \uae30\uad00\uc740 \ub354 \uc774\uc0c1 \ub9ce\uc740 \ubb34\uc5ed \uc9c0\uc6d0 \ube44\uc6a9\uc5d0 \ub300\ud574 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubcc0\uacbd\uc740 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uac00\uacc4 \uc0ac\uc5c5\uc790\uc5d0 \ub300\ud55c \uc77c\uad04 \uacfc\uc138 \ubc29\uc2dd\uc774 \uc644\uc804\ud788 \ud3d0\uc9c0\ub428\uc5d0 \ub530\ub77c \uad00\ub828 \uc138\ubb34 \uad00\ub9ac \uccb4\uacc4\uac00 \uc870\uc815\ub41c \ub370 \ub530\ub978 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf8 \uae30\uc0ac\uc5d0\uc11c\ub294 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc758 \ubc95\uc801 \uadfc\uac70, \uc801\uc6a9 \ubc94\uc704 \ubc0f \uae30\uc5c5\uacfc \uac00\uacc4 \uc0ac\uc5c5\uc790\uac00 \uc774\ub97c \uc900\uc218\ud558\uae30 \uc704\ud55c \uc911\uc694 \uc0ac\ud56d\uc744 \uba85\ud655\ud558\uac8c \ubd84\uc11d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/13l1GFE-3oWS_S7xn6Y_ncATp89cs89PW\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Quy_dinh_moi_ve_nop_thue_thay_cho_ho_kinh_doanh_theo_Cong_van_so_241SLA-QLDN\" >\uacf5\uc2dd \uc11c\ud55c \uc81c241\/SLA-QLDN\ud638\uc5d0 \ub530\ub978 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \ub300\uc2e0\ud55c \uc138\uae08 \ub0a9\ubd80\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815<\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Vi_sao_doanh_nghiep_khong_con_phai_nop_thue_thay_cho_ho_kinh_doanh\" >\uc65c \uae30\uc5c5\uc740 \ub354 \uc774\uc0c1 \uac00\uacc4 \uc0ac\uc5c5\uccb4\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc5c6\ub294 \uac83\uc785\ub2c8\uae4c?<\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Can_cu_phap_ly_dan_den_viec_bai_bo_nop_thue_thay_cho_ho_kinh_doanh\" >\uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \ub300\uc2e0\ud55c \uc138\uae08 \ub0a9\ubd80\ub97c \ud3d0\uc9c0\ud558\ub294 \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-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#He_thong_quan_ly_thue_moi_doi_voi_ho_kinh_doanh\" >\uac00\uc815 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \uc0c8\ub85c\uc6b4 \uc138\uae08 \uad00\ub9ac \uc2dc\uc2a4\ud15c.<\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Doanh_nghiep_can_lam_gi_khi_khong_con_nop_thue_thay_cho_ho_kinh_doanh\" >\uac00\uacc4 \uc0ac\uc5c5\uccb4\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \uc218 \uc5c6\uac8c \ub41c \uae30\uc5c5\uc740 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud560\uae4c\uc694?<\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Hach_toan_chi_phi_dung_chung_tu\" >\uc9c0\ucd9c \ub0b4\uc5ed\uc744 \uc99d\ube59 \uc11c\ub958\uc640 \ud568\uaed8 \uc815\ud655\ud558\uac8c \uae30\uc7ac\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Kiem_trang_phap_ly_cua_ho_kinh_doanh\" >\uac00\uc815 \uc0ac\uc5c5\uccb4\uc758 \ubc95\uc801 \uc9c0\uc704 \ud655\uc778.<\/a><\/li><\/ul><\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Trach_nhiem_cua_ho_kinh_doanh_khi_doanh_nghiep_khong_con_nop_thue_thay\" >\uac00\uacc4 \uc0ac\uc5c5\uccb4\uac00 \ub354 \uc774\uc0c1 \uac00\uacc4\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uac00\uacc4 \uc0ac\uc5c5\uccb4\uc758 \ucc45\uc784\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Tu_ke_khai_doanh_thu\" >\uc18c\ub4dd \uc790\uc9c4 \uc2e0\uace0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Xuat_hoa_don_dien_tu\" >\uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#So_sanh_co_che_nop_thue_truoc_va_tu_nam_2026\" >2026\ub144 \uc774\uc804\uacfc \uc774\ud6c4\uc758 \uc138\uae08 \ub0a9\ubd80 \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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Luu_y_khi_ap_dung_quy_dinh_nop_thue_thay_cho_ho_kinh_doanh\" >\uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub294 \uaddc\uc815 \uc801\uc6a9\uc5d0 \uad00\ud55c \ucc38\uace0 \uc0ac\ud56d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-241-thay-doi-nop-thue-thay-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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_nop_thue_thay_cho_ho_kinh_doanh_theo_Cong_van_so_241SLA-QLDN\"><\/span><b>\uacf5\uc2dd \uc11c\ud55c \uc81c241\/SLA-QLDN\ud638\uc5d0 \ub530\ub978 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \ub300\uc2e0\ud55c \uc138\uae08 \ub0a9\ubd80\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c \uc81c241\/SLA-QLDN\ud638\uc758 \uc9c0\uce68\uc5d0 \ub530\ub974\uba74, 2026\ub144\ubd80\ud130\ub294 \uc9c0\uae09 \uae30\uad00\uc774 \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ud2b9\uc815 \uacf5\ud1b5 \ube44\uc6a9\uc5d0 \ub300\ud574 \uc0ac\uc5c5 \uac00\uad6c\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \ub354 \uc774\uc0c1 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub354 \uc774\uc0c1 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \ub300\uc0c1\uc774 \uc544\ub2cc \ube44\uc6a9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \ud310\ub9e4 \ubcf4\ub108\uc2a4 \ub610\ub294 \uc778\uc13c\ud2f0\ube0c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uae08\uc73c\ub85c \uc9c0\uae09\ub418\ub294 \ud310\ub9e4 \ud560\uc778, \uacb0\uc81c \ud560\uc778 \ub610\ub294 \ud310\ucd09 \ud504\ub85c\uadf8\ub7a8.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae08\uc804\uc801 \uc9c0\uc6d0\uc774\ub098 \ud604\ubb3c \uc9c0\uc6d0\uc740 \uc784\uae08\uc774\ub098 \uae09\uc5ec\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc57d \uc704\ubc18\uc5d0 \ub300\ud55c \ubcf4\uc0c1 \ub610\ub294 \uc0ac\uc5c5 \uac70\ub798\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uae30\ud0c0 \uc7ac\uc815\uc801 \uc9c0\uc6d0.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ubc88 \uc870\uc815\uc73c\ub85c \uae30\uc5c5\uc758 \ud589\uc815 \uc808\ucc28\uac00 \ud06c\uac8c \uac04\uc18c\ud654\ub418\ub294 \ub3d9\uc2dc\uc5d0 \uc138\uae08 \uc2e0\uace0 \ucc45\uc784\uc740 \uc218\uc775\uc744 \uc9c1\uc811 \ucc3d\ucd9c\ud558\ub294 \uac00\uacc4 \uc0ac\uc5c5\uccb4\uc640 \uac19\uc740 \uc815\ub2f9\ud55c \uc8fc\uccb4\uc5d0\uac8c \uc774\uc804\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_khong_con_phai_nop_thue_thay_cho_ho_kinh_doanh\"><\/span><b>\uc65c \uae30\uc5c5\uc740 \ub354 \uc774\uc0c1 \uac00\uacc4 \uc0ac\uc5c5\uccb4\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc5c6\ub294 \uac83\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 \uc774\uc804\uc5d0\ub294 \ub300\ubd80\ubd84\uc758 \uac00\uacc4 \uc0ac\uc5c5\uccb4\uac00 \uc77c\uad04 \uacfc\uc138 \ubc29\uc2dd\uc744 \uc801\uc6a9\ud588\uc2b5\ub2c8\ub2e4. \uc774 \ubc29\uc2dd\uc5d0\uc11c\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc18c\ub4dd\uacfc \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \uacb0\uc815\ud588\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uac00\uacc4 \uc0ac\uc5c5\uccb4\uc5d0 \ubcf4\ub108\uc2a4\ub098 \uc9c0\uc6d0\uae08\uc744 \uc9c0\uae09\ud560 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc9c0\uce68\uc5d0 \ub530\ub77c \uac00\uacc4 \uc0ac\uc5c5\uccb4\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud560 \ucc45\uc784\uc774 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 126\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-40-2021-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-477635.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 40\/2021\/TT-BTC.<\/span><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud558\uc9c0\ub9cc \uc758\ud68c\uac00 \ubc95\ub960\uc744 \uc81c\uc815\ud558\uba74\uc11c \uc138\uae08 \uc815\ucc45\uc774 \ubc14\ub00c\uc5c8\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-quyet-198-2025-QH15-co-che-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-657148.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uacb0\uc758\uc548 198\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\">\uc774\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ub354 \uc774\uc0c1 \uc77c\uad04 \uacfc\uc138 \ubc29\uc2dd\uc744 \uc801\uc6a9\ubc1b\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uae30\uc5c5\uc740 \uc2e4\uc81c \uc218\uc775\uc744 \uae30\uc900\uc73c\ub85c \uc138\uae08\uc744 \uc2e0\uace0\ud558\uace0 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \ub2e4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc77c\uad04 \uacfc\uc138 \ubc29\uc2dd\uc774 \ud3d0\uc9c0\ub418\uba74\uc11c, \uae30\uc874\uc5d0 \uc77c\uad04 \uacfc\uc138 \ub300\uc0c1\uc790\uc5d0\uac8c\ub9cc \uc801\uc6a9\ub418\ub358 \uc0ac\uc5c5\uc790 \uac00\uad6c \ub300\ub9ac \ub0a9\uc138 \uaddc\uc815 \ub610\ud55c \ubd80\uc801\uc808\ud574\uc84c\uc2b5\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \uc138\ubb34 \ub2f9\uad6d\uc740 \uc2dc\ud589 \ud45c\uc900\ud654\ub97c \uc704\ud574 \uacf5\ubb38\uc11c \uc81c241\/SLA-QLDN\ud638\uc640 \uac19\uc740 \uc9c0\uce68 \ubb38\uc11c\ub97c \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_dan_den_viec_bai_bo_nop_thue_thay_cho_ho_kinh_doanh\"><\/span><b>\uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \ub300\uc2e0\ud55c \uc138\uae08 \ub0a9\ubd80\ub97c \ud3d0\uc9c0\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7852\" aria-describedby=\"caption-attachment-7852\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7852\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u00e3i b\u1ecf n\u1ed9p thu\u1ebf thay cho h\u1ed9 kinh doanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7852\" class=\"wp-caption-text\">\uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \ub300\uc2e0\ud55c \uc138\uae08 \ub0a9\ubd80\ub97c \ud3d0\uc9c0\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacb0\uc758\uc548 198\/2025\/ND-CP\ub294 \uac1c\uc778 \uacbd\uc81c \ubd80\ubb38\uc758 \uc138\uae08 \uad00\ub9ac\uc5d0\uc11c \uc804\ud658\uc810\uc73c\ub85c \uc5ec\uaca8\uc9d1\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc77c\uc2dc\ubd88 \uacfc\uc138 \ubc29\uc2dd\uc740 2026\ub144\ubd80\ud130 \uacf5\uc2dd\uc801\uc73c\ub85c \ud3d0\uc9c0\ub420 \uc608\uc815\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\uc815 \uc0ac\uc5c5\uc790\ub294 \uc2e4\uc81c \uc218\uc775\uc744 \uae30\uc900\uc73c\ub85c \uc138\uae08\uc744 \uc9c1\uc811 \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc740 \uc804\uc790 \uc1a1\uc7a5\uc744 \uae30\ubc18\uc73c\ub85c \ud558\ub294 \uad00\ub9ac \ubaa8\ub378\ub85c \uc804\ud658\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ubc88 \ubcc0\uacbd\uc740 \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 \ub0a9\uc138\uc790\uc758 \uc790\uc9c4\uc2e0\uace0, \uc790\uc9c4\ub0a9\uc138, \uc790\ucc45\uc784\uc758 \uc6d0\uce59\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_quan_ly_thue_moi_doi_voi_ho_kinh_doanh\"><\/span><b>\uac00\uc815 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \uc0c8\ub85c\uc6b4 \uc138\uae08 \uad00\ub9ac \uc2dc\uc2a4\ud15c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uad00\ub9ac \ubaa8\ub378\uc5d0 \ub530\ub77c \uac00\uacc4 \uc0ac\uc5c5\uccb4\uc758 \uc138\uae08 \uc758\ubb34\ub294 \uc2e4\uc81c \uc218\uc775\uc744 \uae30\uc900\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4. \uc8fc\uc694 \uadf8\ub8f9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uaddc\uc815\ub41c \uae30\uc900\uce58 \ubbf8\ub9cc\uc758 \ub9e4\ucd9c: \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \ub300\uc0c1\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud3c9\uade0 \uc18c\ub4dd: \ubd84\uae30\ubcc4 \ub610\ub294 \uc815\uae30\uc801\uc73c\ub85c \uc138\uae08 \uc2e0\uace0\ub97c \ud569\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\ub192\uc740 \ub9e4\ucd9c: \ub354\uc6b1 \uc5c4\uaca9\ud55c \ud68c\uacc4 \ubc0f \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589 \uc808\ucc28\ub97c \uc2dc\ud589\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uba54\ucee4\ub2c8\uc998\uc740 \uae30\uc874\uc758 \uace0\uc815 \uc138\uc728 \uacfc\uc138 \uc81c\ub3c4\ub97c \uc644\uc804\ud788 \ub300\uccb4\ud558\uba70, \uc0ac\uc5c5 \uac00\uad6c\uac00 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uc2e0\uace0\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_khi_khong_con_nop_thue_thay_cho_ho_kinh_doanh\"><\/span><b>\uac00\uacc4 \uc0ac\uc5c5\uccb4\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \uc218 \uc5c6\uac8c \ub41c \uae30\uc5c5\uc740 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c \uc81c241\/SLA-QLDN\ud638\uac00 \ubc1c\ud589\ub428\uc5d0 \ub530\ub77c, \uae30\uc5c5\uc740 \uac00\uacc4 \uc0ac\uc5c5 \uad00\ub828 \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud560 \uacbd\uc6b0 \ud68c\uacc4 \uc808\ucc28 \ubc0f \ubb38\uc11c \uad00\ub9ac\ub97c \uc870\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uc720\uc758\ud574\uc57c \ud560 \uba87 \uac00\uc9c0 \uc911\uc694\ud55c \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_dung_chung_tu\"><\/span><b>\uc9c0\ucd9c \ub0b4\uc5ed\uc744 \uc99d\ube59 \uc11c\ub958\uc640 \ud568\uaed8 \uc815\ud655\ud558\uac8c \uae30\uc7ac\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf4\ub108\uc2a4, \ud560\uc778 \ub610\ub294 \ubcf4\uc870\uae08\uc740 \ub2e4\uc74c \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \uc5ec\uc804\ud788 \ud569\ub9ac\uc801\uc778 \ube44\uc6a9\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \uacc4\uc57d \ub610\ub294 \ud569\uc758<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc720\ud6a8\ud55c \uacb0\uc81c \uc601\uc218\uc99d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\uac00 \ubc1c\ud589\ud55c \uc804\uc790 \uccad\uad6c\uc11c(\uc788\ub294 \uacbd\uc6b0)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 \ub354 \uc774\uc0c1 \uc774\uc804\ucc98\ub7fc \uc138\uae08 \ub0a9\ubd80 \uc11c\ub958\ub97c \uc81c\ucd9c\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_trang_phap_ly_cua_ho_kinh_doanh\"><\/span><b>\uac00\uc815 \uc0ac\uc5c5\uccb4\uc758 \ubc95\uc801 \uc9c0\uc704 \ud655\uc778.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\ub0b4 \uc0ac\uc5c5\uccb4\uc758 \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2dc\uc2a4\ud15c \uc6b4\uc601 \ud604\ud669<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589 \uae30\ub2a5<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ucd94\ud6c4 \uc138\uae08 \uc815\uc0b0\uc774\ub098 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_ho_kinh_doanh_khi_doanh_nghiep_khong_con_nop_thue_thay\"><\/span><b>\uac00\uacc4 \uc0ac\uc5c5\uccb4\uac00 \ub354 \uc774\uc0c1 \uac00\uacc4\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uac00\uacc4 \uc0ac\uc5c5\uccb4\uc758 \ucc45\uc784\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7851\" aria-describedby=\"caption-attachment-7851\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7851\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay.jpg\" alt=\"Tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ed9 kinh doanh khi doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1ed9p thu\u1ebf thay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7851\" class=\"wp-caption-text\">\uac00\uacc4 \uc0ac\uc5c5\uccb4\uac00 \ub354 \uc774\uc0c1 \uac00\uacc4\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uac00\uacc4 \uc0ac\uc5c5\uccb4\uc758 \ucc45\uc784\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uc81c\ub3c4 \ud558\uc5d0\uc11c \uac00\uacc4 \uc0ac\uc5c5\uccb4\ub294 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\uc5d0 \ub300\ud55c \uc9c1\uc811\uc801\uc778 \ucc45\uc784\uc744 \uc9c0\uac8c \ub429\ub2c8\ub2e4. \uc774\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uba87 \uac00\uc9c0 \uc911\uc694\ud55c \uc758\ubb34\ub97c \uc218\ubc18\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_ke_khai_doanh_thu\"><\/span><b>\uc18c\ub4dd \uc790\uc9c4 \uc2e0\uace0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac00\uc815 \uc0ac\uc5c5\uc790\ub294 \ub2e4\uc74c\uc744 \ud3ec\ud568\ud558\uc5ec \uc2e4\uc81c\ub85c \ubc1b\uc740 \ubaa8\ub4e0 \uc218\uc775\uc744 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ud654 \ub610\ub294 \uc11c\ube44\uc2a4 \ud310\ub9e4\ub85c \uc778\ud55c \uc218\uc775<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud310\ub9e4 \ubcf4\ub108\uc2a4 \ubc0f \uc778\uc13c\ud2f0\ube0c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc57d \ud560\uc778 \ub610\ub294 \ubcf4\uc0c1.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_dien_tu\"><\/span><b>\uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uac83\ub4e4\uc758 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\uc815 \uc0ac\uc5c5\uccb4\ub294 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ud574\ub2f9 \ube44\uc6a9\uc744 \uc815\ub2f9\ud55c \ube44\uc6a9\uc73c\ub85c \uc778\uc2dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c \uc81c241\/SLA-QLDN\ud638\uc5d0 \ub530\ub978 \uac00\uacc4 \uc0ac\uc5c5\uc790 \uc138\uae08 \ub0a9\ubd80 \uad00\ub828 \uaddc\uc815 \ubcc0\uacbd\uc5d0 \ub530\ub77c, \uc815\ucc45\uc744 \uc120\uc81c\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc138\uae08 \uad00\ub828 \uc11c\ub958\ub97c \ud45c\uc900\ud654\ud558\ub294 \uac83\uc740 \uc0ac\uc5c5\uccb4\uc758 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4. \ubcf8 \uc9c0\uce68\uc744 \ucc38\uace0\ud558\uace0 \ud65c\uc6a9\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub978 \uc2e0\uace0, \ud68c\uacc4 \ucc98\ub9ac \ubc0f \uc900\uc218\uac00 \uc815\ud655\ud558\uace0 \uc2e0\uc18d\ud558\uac8c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ud558\uae30 \uc704\ud568\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_co_che_nop_thue_truoc_va_tu_nam_2026\"><\/span><b>2026\ub144 \uc774\uc804\uacfc \uc774\ud6c4\uc758 \uc138\uae08 \ub0a9\ubd80 \ubc29\uc2dd \ube44\uad50.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c \uc81c241\/SLA-QLDN\ud638\uc5d0 \ub530\ub978 \uac00\uacc4 \uc0ac\uc5c5\uc790 \uc138\uae08 \ub0a9\ubd80 \ubc29\uc2dd\uc758 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uae30\uc5c5 \ubc0f \uac00\uacc4 \uc0ac\uc5c5\uc790\uac00 \uba85\ud655\ud558\uac8c \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d \uc544\ub798 \ud45c\ub294 \uc138\uae08 \ucc45\uc784, \uc11c\ub958 \ubc0f \uad00\ub9ac \ubc29\ubc95\uc758 \uc8fc\uc694 \ucc28\uc774\uc810\uc744 \uc694\uc57d\ud558\uc5ec, \uc77c\uad04 \ub0a9\ubd80 \ubc29\uc2dd\uc5d0\uc11c \uc790\uc9c4 \uc2e0\uace0 \ubc29\uc2dd\uc73c\ub85c\uc758 \uc804\ud658 \uacfc\uc815\uc744 \uba85\ud655\ud788 \ubcf4\uc5ec\uc90d\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\uc758 \uac00\uacc4 \uc0ac\uc5c5\uccb4 \uc138\uae08 \ub0a9\ubd80 \ubc29\uc2dd\uc744 \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\uae30\uc900<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>2026\ub144 \uc774\uc804<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>2026\ub144\ubd80\ud130<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc77c\uad04 \uc138\uae08<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc218\uc775\uc5d0 \uae30\ubc18\ud55c \uc2e0\uace0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uccb4\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc740 \uc6b4\uc601\ub429\ub2c8\ub2e4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uccb4\ub294 \uc2a4\uc2a4\ub85c\uc5d0\uac8c \uae09\uc5ec\ub97c \uc9c0\uae09\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uacbd\ube44 \uc601\uc218\uc99d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uacbd\ube44 \uc99d\ube59 \uc11c\ub958 \ubc0f \uc138\uae08 \ub0a9\ubd80 \uc601\uc218\uc99d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc804\uc790 \uacb0\uc81c \uc804\ud45c \ubc0f \uc1a1\uc7a5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uad00\ub9ac \uba54\ucee4\ub2c8\uc998<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc218\uc775 \ubaa9\ud45c \uc124\uc815<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \uc790\ub8cc\uc5d0 \ub530\ub974\uba74<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uacf5\uc2dd \uc11c\ud55c \uc81c241\/SLA-QLDN\ud638\uc758 \ubcc0\uacbd \uc0ac\ud56d\uc740 \uc218\ub3d9 \uc138\uae08 \uad00\ub9ac \ubaa8\ub378\uc5d0\uc11c \ub370\uc774\ud130 \uae30\ubc18 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc73c\ub85c\uc758 \uc804\ud658\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_ap_dung_quy_dinh_nop_thue_thay_cho_ho_kinh_doanh\"><\/span><b>\uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub294 \uaddc\uc815 \uc801\uc6a9\uc5d0 \uad00\ud55c \ucc38\uace0 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 2026\ub144\ubd80\ud130 \uc2dc\ud589\ub418\uc5c8\uc9c0\ub9cc, \uae30\uc5c5\ub4e4\uc740 \uc5ec\uc804\ud788 \ubc95\uc801 \uc801\uc6a9 \uc6d0\uce59\uc744 \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uac70\ub798\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \uacc4\uc18d \uc9c4\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144 \uc774\ud6c4\uc758 \uac70\ub798\ub294 \uacf5\uc2dd \uc11c\ud55c \uc81c241\/SLA-QLDN\ud638\uc5d0 \ub530\ub978 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc758 \uc801\uc6a9\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \uc5ec\ub7ec \ubb38\uc11c\uc758 \ub0b4\uc6a9\uc774 \uc11c\ub85c \ub2e4\ub978 \uacbd\uc6b0 \uae30\uc5c5\uc740 \ubc95\ub960\ubb38\uc11c \uacf5\ud3ec\uc5d0 \uad00\ud55c \ubc95\ub960\uc758 \uc6d0\uce59\uc5d0 \ub530\ub77c \ubc95\uc801 \ud6a8\ub825\uc774 \ub354 \ub192\uc740 \ubb38\uc11c \ub610\ub294 \ub098\uc911\uc5d0 \ubc1c\ud589\ub41c \ubb38\uc11c\ub97c \uc6b0\uc120\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c \uc81c241\/SLA-QLDN\ud638 \ubc1c\ud589\uc73c\ub85c 2026\ub144 \uc138\uae08 \uc815\ucc45\uc758 \uc911\uc694\ud55c \ubcc0\uacbd \uc0ac\ud56d\uc774 \uba85\ud655\ud574\uc84c\uc2b5\ub2c8\ub2e4. \uc774\uc81c \uc0ac\uc5c5\uccb4\ub294 \uac00\uacc4 \uc0ac\uc5c5\uccb4\ub97c \ub300\uc2e0\ud558\uc5ec \ubb34\uc5ed \uc9c0\uc6d0\uae08\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubcc0\ud654\ub294 \uc77c\uad04 \uacfc\uc138 \ubc29\uc2dd\uc774 \uc644\uc804\ud788 \ud3d0\uc9c0\ub418\uace0 \uc790\uc9c4 \uc2e0\uace0 \ubc0f \uc790\uc9c4 \ub0a9\ubd80 \ubc29\uc2dd\uc73c\ub85c \uc804\ud658\ub41c \ub370 \ub530\ub978 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \ud658\uacbd\uc5d0\uc11c \uae30\uc5c5\uc740 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uc870\uc815\ud558\uace0 \uad00\ub828 \ubb38\uc11c\ub97c \ub354\uc6b1 \uc5c4\uaca9\ud558\uac8c \uad00\ub9ac\ud574\uc57c \ud558\uba70, \uac00\uacc4 \uc0ac\uc5c5\uc790\ub294 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\ub78c \uc81c241\/SLA-QLDN\ud638\uc758 \uaddc\uc815\uc744 \uc774\ud574\ud558\uace0 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud558\uba74 \ubaa8\ub4e0 \ub2f9\uc0ac\uc790\uac00 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \ud604\ud589 \uc138\ubc95\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20\ub294 \ub2e4\uc74c \ub2f4\ub2f9\uc790\uac00 \uac80\ud1a0\ud569\ub2c8\ub2e4: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c \uc528<\/span><\/a><span style=\"font-weight: 400;\"> - Man\uc758 \uc124\ub9bd\uc790 \uacb8 CEO\uc774\uba70, \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac\ub85c\uc11c \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: justify;\"><strong>\uc6d0\ucc9c:<\/strong> <span style=\"color: #ff0000;\">\ubca0\ud2b8\ub0a8 \ubc95<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong nhi\u1ec1u n\u0103m qua, c\u01a1 ch\u1ebf n\u1ed9p thu\u1ebf thay cho h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n th\u01b0\u1edfng, chi\u1ebft kh\u1ea5u ho\u1eb7c h\u1ed7 tr\u1ee3 th\u01b0\u01a1ng m\u1ea1i m\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 cho \u0111\u1ed1i t\u00e1c l\u00e0 h\u1ed9 kinh doanh. Tuy nhi\u00ean, b\u01b0\u1edbc sang n\u0103m 2026, c\u01a1 ch\u1ebf n\u00e0y \u0111\u00e3 c\u00f3 s\u1ef1 thay [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7850,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7849","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\/7849","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=7849"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7849\/revisions"}],"predecessor-version":[{"id":7880,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7849\/revisions\/7880"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7850"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}