{"id":8032,"date":"2026-03-30T00:23:17","date_gmt":"2026-03-30T07:23:17","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8032"},"modified":"2026-04-01T18:29:19","modified_gmt":"2026-04-02T01:29:19","slug":"cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/","title":{"rendered":"\ubb34\uc5ed \ud560\uc778\uc5d0 \uad00\ud55c \uacf5\uc2dd \uc11c\ud55c 802\/QNI-QLDN1\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uc744 \ucc98\ub9ac\ud569\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\ub144\uc5d0 \ubc1c\uc0dd\ud588\uc9c0\ub9cc 2026\ub144 \ucd08\uc5d0 \uccad\uad6c\ub41c \ud560\uc778\uc744 \ucc98\ub9ac\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ud68c\uacc4 \ubd80\uc11c\uc5d0 \ud63c\ub780\uc774 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30 \uc704\ud574 \uaf5d\ub2cc\uc131 \uc138\ubb34\uad6d\uc5d0\uc11c \uad00\ub828 \uaddc\uc815\uc744 \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-802-qni-qldn1-2026-huong-dan-chinh-sach-thue-doi-voi-chiet-khau-thuong-mai-ra-sao-138072718.html\" target=\"_blank\" rel=\"noopener\">\uacf5\uc2dd \ubb38\uc11c 802\/QNI-QLDN1<\/a><\/span><\/strong> 2026\ub144 3\uc6d4 5\uc77c\ubd80\ub85c \uc2dc\ud589\ub418\ub294 \ubb34\uc5ed \ud560\uc778\uacfc \uad00\ub828\ud558\uc5ec, \ubcf8 \ubb38\uc11c\ub294 \uae30\uc5c5\uc774 \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589 \uc808\ucc28\ub97c \ud45c\uc900\ud654\ud558\uace0, \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uba70, \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc911\uc694\ud55c \ubc95\uc801 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1aWUqqNMfJWt48cIEsMxidSlCiOKlcC7j\/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-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Nguyen_tac_khoi_tao_hoa_don_chiet_khau_theo_Cong_van_802QNI-QLDN1\" >\uacf5\uc2dd \uc11c\ud55c 802\/QNI-QLDN1\uc5d0 \ub530\ub978 \ud560\uc778 \uc1a1\uc7a5 \uc791\uc131 \uc6d0\uce59<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#The_hien_noi_dung_tren_hoa_don\" >\uc1a1\uc7a5\uc5d0 \uc801\ud78c \ub0b4\uc6a9\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Phuong_thuc_lap_hoa_don_dieu_chinh\" >\uc870\uc815 \uccad\uad6c \ubc29\uc2dd<\/a><\/li><\/ul><\/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-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Hach_toan_ke_toan_va_xac_dinh_ky_doanh_thu\" >\ud68c\uacc4 \ubc0f \uc218\uc775 \uae30\uac04 \uacb0\uc815<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Doi_voi_doanh_nghiep_ap_dung_Thong_tu_2002014TT-BTC\" >2014\/TT-BTC \uacf5\ubb38\uc744 \uc801\uc6a9\ud558\ub294 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Doi_voi_doanh_nghiep_ap_dung_Thong_tu_1332016TT-BTC\" >Circular 133\/2016\/TT-BTC\ub97c \uc801\uc6a9\ud558\ub294 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0<\/a><\/li><\/ul><\/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\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Chinh_sach_thue_TNDN_va_dieu_kien_khau_tru_theo_Luat_moi\" >\uc0c8 \ubc95\ub960\uc5d0 \ub530\ub978 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\ucc45 \ubc0f \uacf5\uc81c \uc870\uac74.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Doanh_thu_tinh_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \uacfc\uc138 \ub300\uc0c1 \uc218\uc775<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#03_Dieu_kien_de_khoan_chiet_khau_duoc_tru\" >03. \ud560\uc778 \uc801\uc6a9 \uc870\uac74<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Ke_khai_thue_GTGT_doi_voi_hoa_don_dieu_chinh\" >\uc870\uc815 \uc1a1\uc7a5\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0<\/a><\/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-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Loi_khuyen_cho_ke_toan_khi_thuc_hien_Cong_van_802QNI-QLDN1\" >\ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uacf5\uc2dd \uc11c\ud55c 802\/QNI-QLDN1\uc744 \uc2dc\ud589\ud560 \ub54c \ucc38\uace0\ud560 \uc0ac\ud56d<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#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=\"Nguyen_tac_khoi_tao_hoa_don_chiet_khau_theo_Cong_van_802QNI-QLDN1\"><\/span><b>\uacf5\uc2dd \uc11c\ud55c 802\/QNI-QLDN1\uc5d0 \ub530\ub978 \ud560\uc778 \uc1a1\uc7a5 \uc791\uc131 \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8035\" aria-describedby=\"caption-attachment-8035\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8035\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai.jpg\" alt=\"Nguy\u00ean t\u1eafc kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8035\" class=\"wp-caption-text\">\ubb34\uc5ed \ud560\uc778\uc5d0 \uad00\ud55c \uacf5\uc2dd \uc11c\ud55c 802\/QNI-QLDN1\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uc6d0\uce59<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc5d0\uc11c \ub9e4\ucd9c \uc99d\ub300\ub97c \ubaa9\uc801\uc73c\ub85c \ud558\ub294 \ud560\uc778 \uc815\ucc45\uc740 \ub9e4\uc6b0 \ud754\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub7ec\ud55c \ud560\uc778\uc774 \ud569\ubc95\uc801\uc778 \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ubc1b\uc73c\ub824\uba74 \uae30\uc5c5\uc740 \uc1a1\uc7a5 \ud615\uc2dd\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_hien_noi_dung_tren_hoa_don\"><\/span><b>\uc1a1\uc7a5\uc5d0 \uc801\ud78c \ub0b4\uc6a9\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub974\uba74 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 123\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (\uc81c10\uc870 6\ud56d d\ud638) \uac70\ub798 \ud560\uc778\uc744 \uc801\uc6a9\ud560 \uacbd\uc6b0, \uc774\ub294 \uc1a1\uc7a5\uc5d0 \uba85\ud655\ud558\uac8c \uae30\uc7ac\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \ub300\uc0c1 \uac00\uaca9\uc740 \ud569\uc758\ub41c \ud560\uc778\uc744 \uacf5\uc81c\ud55c \uac00\uaca9\uc785\ub2c8\ub2e4. \uc774\ub294 \uc0ac\uc5c5\uc790\uac00 \uc2e4\uc81c\ub85c \uc218\ub839\ud55c \uc218\uc775\uc5d0 \ub300\ud574\uc11c\ub9cc \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_thuc_lap_hoa_don_dieu_chinh\"><\/span><b>\uc870\uc815 \uccad\uad6c \ubc29\uc2dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubb34\uc5ed \ud560\uc778 \ubc0f \uc218\uc815\uc5d0 \uad00\ud55c \uacf5\uc2dd \uc11c\ud55c 802\/QNI-QLDN1\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213179\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 70\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uccad\uad6c\uc11c \ubc1c\ud589 \uc808\ucc28\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc2dc\ub098\ub9ac\uc624\ub85c \ub098\ub269\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\ub9e4 \uac74\ubcc4 \ud560\uc778: \ud560\uc778 \uae08\uc561\uc740 \ud574\ub2f9 \uc8fc\ubb38\uc5d0 \ub300\ud55c \uc1a1\uc7a5\uc5d0\uc11c \uc9c1\uc811 \ucc28\uac10\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud310\ub9e4\/\uc218\ub7c9 \ud560\uc778: \ud560\uc778 \uae08\uc561\uc740 \ub9c8\uc9c0\ub9c9 \uad6c\ub9e4 \ub610\ub294 \ub2e4\uc74c \uae30\uac04\uc758 \uc1a1\uc7a5\uc5d0 \ubc18\uc601\ub418\uc5b4 \uc870\uc815\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcc4\ub3c4 \uc870\uc815 \uc1a1\uc7a5 \ubc1c\ud589: \ud560\uc778 \uae08\uc561\uc774 \ucd5c\uc885 \uc1a1\uc7a5\uc5d0 \uae30\uc7ac\ub41c \uc0c1\ud488 \uac00\uaca9\ubcf4\ub2e4 \ud070 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub294 \ube44\uad50\ub97c \uc704\ud574 \uc774\uc804 \uc1a1\uc7a5 \ubaa9\ub85d\uc744 \uc0c1\uc138\ud788 \uc791\uc131\ud558\uc5ec \ubcc4\ub3c4\uc758 \uc870\uc815 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_ke_toan_va_xac_dinh_ky_doanh_thu\"><\/span><b>\ud68c\uacc4 \ubc0f \uc218\uc775 \uae30\uac04 \uacb0\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8034\" aria-describedby=\"caption-attachment-8034\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8034\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai.jpg\" alt=\"H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ef3 doanh thu theo C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8034\" class=\"wp-caption-text\">\ubb34\uc5ed \ud560\uc778\uc5d0 \uad00\ud55c \uacf5\uc2dd \uc11c\ud55c 802\/QNI-QLDN1\uc5d0 \ub530\ub978 \ud68c\uacc4 \ubc0f \uc218\uc775 \uae30\uac04 \uacb0\uc815.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 802\/QNI-QLDN1\uc758 \uc8fc\uc694 \ub0b4\uc6a9 \uc911 \ud558\ub098\ub294 \uac70\ub798 \ud560\uc778\uc5d0 \ub300\ud55c \uc218\uc775 \uacf5\uc81c \uc778\uc2dd \uc2dc\uc810\uc744 2025\ub144\uacfc 2026\ub144 \uc0ac\uc774\uc5d0 \uba85\ud655\ud788 \ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \ud604\uc7ac \ud574\ub2f9 \ud560\uc778\uc744 \uc774\uc6a9\ud558\uace0 \uc788\ub294 \uc0ac\uc5c5\uccb4\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc774 \ub370\uc774\ud130\uc758 \ub3d9\uae30\ud654\ub294 \ucd5c\uc885 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub3c4\ub85d \uc804\ubb38\uac00\ub4e4\uc774 \uc138\uc2ec\ud558\uac8c \ucc98\ub9ac\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_ap_dung_Thong_tu_2002014TT-BTC\"><\/span><b>2014\/TT-BTC \uacf5\ubb38\uc744 \uc801\uc6a9\ud558\ub294 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uacf5\uc81c\uc561\uc740 \uacc4\uc815 521\uc744 \ud1b5\ud574 \ucd94\uc801\ub429\ub2c8\ub2e4. \ud68c\uacc4\uc5f0\ub3c4\ub294 \uc7ac\ubb34\uc81c\ud45c \ubc1c\ud589\uc77c\uc744 \uae30\uc900\uc73c\ub85c \uacb0\uc815\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;\">2025\ub144 \uc7ac\ubb34\uc81c\ud45c \ubc1c\ud589 \uc804: 2025\ub144 \ub9e4\ucd9c \uc0c1\ud488 \ud560\uc778\uc561\uc774 \uacb0\uc0b0 \ubc0f \uc7ac\ubb34\uc81c\ud45c \ubc1c\ud589 \uc804\uc5d0 \ud655\uc815\ub420 \uacbd\uc6b0, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 2025\ub144 \ub9e4\ucd9c \uac10\uc18c\ubd84\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4(\ud68c\uacc4\uae30\uac04 \uc885\ub8cc \ud6c4 \uc870\uc815 \uc0ac\ud56d).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 \uc7ac\ubb34\uc81c\ud45c \ubc1c\ud45c \ud6c4: 2025\ub144 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \uc774\ud6c4\uc5d0 \uc1a1\uc7a5\uc774 \ubc1c\ud589\ub420 \uacbd\uc6b0, \ud574\ub2f9 \uacf5\uc81c\uc561\uc740 2026\ub144 \uc0ac\uc5c5 \uc2e4\uc801\uc5d0 \ubc18\uc601\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_ap_dung_Thong_tu_1332016TT-BTC\"><\/span><b>Circular 133\/2016\/TT-BTC\ub97c \uc801\uc6a9\ud558\ub294 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5(SMEs)\uc740 511\ubc88 \uacc4\uc815\uc5d0\uc11c \uac70\ub798\ub97c \uc9c1\uc811 \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc7ac\ubb34\uc81c\ud45c \ubc1c\ud589 \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \ud558\ub294 \ud68c\uacc4 \ucc98\ub9ac \uc6d0\uce59\uc740 \uc77c\uad00\uc131\uc744 \uc720\uc9c0\ud558\uace0 \uc801\uc808\ud558\uba70, \uc774\ub294 \ud68c\uacc4 \ucc98\ub9ac\uc758 \ud1b5\uc77c\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud568\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_sach_thue_TNDN_va_dieu_kien_khau_tru_theo_Luat_moi\"><\/span><b>\uc0c8 \ubc95\ub960\uc5d0 \ub530\ub978 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\ucc45 \ubc0f \uacf5\uc81c \uc870\uac74.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 802\/QNI-QLDN1\uc5d0 \ub530\ub77c \ubd80\uc5ec\ub41c \uac70\ub798 \ud560\uc778\uc774 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc758\ud574 \uc138\uae08 \uc815\uc0b0 \uc2dc \ubd88\ud5c8\ub418\uc9c0 \uc54a\ub3c4\ub85d \ud558\ub824\uba74 \uae30\uc5c5\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uc81c67\/2025\/QH15\ud638\uc758 \uaddc\uc815\uc744 \uc8fc\uc758 \uae4a\uac8c \uc0b4\ud3b4\ubd10\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_tinh_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \uacfc\uc138 \ub300\uc0c1 \uc218\uc775<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561\uc740 \uc7ac\ud654 \ubc0f \uc6a9\uc5ed \ud310\ub9e4\ub85c \uc5bb\uc740 \ucd1d \uae08\uc561(\ubd80\uac00\uc138 \ubc0f \ucd94\uac00 \uc694\uae08 \ud3ec\ud568)\uc785\ub2c8\ub2e4. \uc0b0\uc815 \ubc29\ubc95\uc740 \ubd80\uac00\uc138 \uacc4\uc0b0 \ubc29\ubc95\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95\uc5d0 \ub530\ub978 \uc218\uc775 \uc0b0\ucd9c\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc218\uc775 \uacb0\uc815 \uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubd80\uac00\uac00\uce58\uc138 \uad00\ub828 \ucc38\uace0 \uc0ac\ud56d<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ucd94\ub860 \ubc29\ubc95<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud310\ub9e4 \uac00\uaca9\uc5d0\ub294 \ubd80\uac00\uac00\uce58\uc138\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uc81c\uc678<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc9c1\uc811\ubc95<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ucd1d \uc9c0\ubd88 \uae08\uc561<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \ud3ec\ud568<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704 \ube44\uad50\ud45c\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0\uc758 \uae30\uc900\uc774 \ub418\ub294 \uc218\uc775 \uac00\uce58 \uc0b0\uc815 \ubc29\uc2dd\uc5d0 \uc0c1\ub2f9\ud55c \ucc28\uc774\uac00 \uc788\uc74c\uc744 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uad00\ub828 \uc804\ubb38\uac00\uc5d0\uac8c \ucd94\uac00\uc801\uc778 \uc790\ubb38\uc744 \uad6c\ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\"> \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc2e0\uace0 \ub2e8\uacc4\ubd80\ud130 \ubc29\ubc95\uc744 \uc815\ud655\ud558\uac8c \ubd84\ub958\ud558\uc5ec \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc758 \ubd88\uc77c\uce58\ub97c \ubc29\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"03_Dieu_kien_de_khoan_chiet_khau_duoc_tru\"><\/span><b>03. \ud560\uc778 \uc801\uc6a9 \uc870\uac74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uc81c9\uc870\uc5d0 \ub530\ub974\uba74, \uac70\ub798 \ud560\uc778\uc774 \ud569\ub9ac\uc801\uc778 \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ub418\uc5b4 \uacfc\uc138 \uc18c\ub4dd \uc0b0\uc815 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud558\ub824\uba74 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc9c8\uc801 \ubc0f \uc591\uc801 \uae30\uc900\uc744 \ucda9\uc871\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;\">\uc774\ub7ec\ud55c \ubb38\uc81c\ub4e4\uc740 \uc2e4\uc81c \uc0c1\ud669\uc5d0\uc11c \ube44\ub86f\ub41c \uac83\uc774\uba70, \ud574\ub2f9 \ubd80\uc11c\uc758 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \uc6b4\uc601\uacfc \uc9c1\uc811\uc801\uc778 \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud544\uc694\ud55c \ubaa8\ub4e0 \ubc95\uc801 \uccad\uad6c\uc11c \ubc0f \uc11c\ub958(\uacbd\uc81c \uacc4\uc57d\uc11c, \uc0c1\uc138 \uba85\uc138\uc11c, \uc870\uc815 \uccad\uad6c\uc11c)\uac00 \uc900\ube44\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\ucc9c\ub9cc VND \uc774\uc0c1\uc758 \uccad\uad6c\uc11c\uc5d0 \ub300\ud574\uc11c\ub294 \ud604\uae08 \uc774\uc678\uc758 \uacb0\uc81c \uc218\ub2e8 \uc99d\ube59 \uc11c\ub958\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_doi_voi_hoa_don_dieu_chinh\"><\/span><b>\uc870\uc815 \uc1a1\uc7a5\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 802\/QNI-QLDN1\uc5d0 \ub530\ub978 \uac70\ub798 \ud560\uc778 \uc2e0\uace0\ub294 \uc804\uc790 \uc1a1\uc7a5 \uc2dc\uc2a4\ud15c\uc758 \ub370\uc774\ud130 \ubd88\uc77c\uce58\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ud310\ub9e4\uc790\uc640 \uad6c\ub9e4\uc790 \uac04\uc758 \uae34\ubc00\ud55c \ud611\ub825\uc774 \ud544\uc694\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;\">\ud310\ub9e4\uc790: \uc870\uc815\ub41c \uc1a1\uc7a5\uc774 \ubc1c\ud589\ub418\ub294 \uae30\uac04(2026\ub144)\uc5d0 \ub9e4\ucd9c\uc138 \uac10\uba74\uc744 \uc2e0\uace0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\ub9e4\uc790: \uc870\uc815\ub41c \uc1a1\uc7a5\uc744 \uc218\ub839\ud55c \uae30\uac04\uc5d0 \ud574\ub2f9 \ub9e4\uc785\uc138\uc561 \uacf5\uc81c\ub97c \uc2e0\uace0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_cho_ke_toan_khi_thuc_hien_Cong_van_802QNI-QLDN1\"><\/span><b>\ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uacf5\uc2dd \uc11c\ud55c 802\/QNI-QLDN1\uc744 \uc2dc\ud589\ud560 \ub54c \ucc38\uace0\ud560 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138\ubb34 \uc704\ud5d8\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ucde8\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;\">\uaddc\uc815 \uc218\ub9bd: \uc5f0\ucd08\uc5d0 \uacbd\uc81c \uacc4\uc57d \ub610\ub294 \uc7ac\uc815 \uaddc\uc815\uc5d0 \uad6c\uccb4\uc801\uc778 \ud560\uc778 \uc815\ucc45\uc744 \uba85\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc11c\ub958 \uc791\uc5c5\uc744 \uc644\ub8cc\ud558\uc2ed\uc2dc\uc624: \ud5a5\ud6c4 \uc124\uba85\uc744 \uc704\ud574 \ud56d\uc0c1 \uc0c1\uc138\ud55c \uc1a1\uc7a5 \ubaa9\ub85d\uacfc \uc218\uc815\ub41c \uc1a1\uc7a5\uc744 \uc900\ube44\ud574 \ub450\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\uac04 \uad00\ub9ac: 2025\ub144\ub3c4 \ud560\uc778 \ub0b4\uc5ed\uc744 \uc7ac\ubb34\uc81c\ud45c \ubc1c\ud589 \uc804\uc5d0 \uac80\ud1a0 \ubc0f \uc2b9\uc778\ud558\uc5ec \ud574\ub2f9 \ud560\uc778\uc774 \uc815\ud655\ud55c \uae30\uac04\uc5d0 \uacf5\uc81c \ud56d\ubaa9\uc73c\ub85c \uc778\uc2dd\ub418\ub3c4\ub85d \ud568\uc73c\ub85c\uc368 \uc804\ub144\ub3c4 \ubc95\uc778 \uc18c\ub4dd\uc138 \ubd80\ub2f4\uc744 \ucd5c\uc801\ud654\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac70\ub798 \ud560\uc778\uc5d0 \uad00\ud55c \ud68c\ub78c 802\/QNI-QLDN1\uc744 \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac \uc2dc \ub354\uc6b1 \uc790\uc2e0\uac10\uc744 \uac00\uc9c8 \uc218 \uc788\uc744 \ubfd0 \uc544\ub2c8\ub77c \uace0\uac1d \uc778\uc13c\ud2f0\ube0c \uc815\ucc45\uc744 \uc2dc\ud589\ud558\ub294 \ub370 \uc788\uc5b4 \uae30\uc5c5\uc758 \uc815\ub2f9\ud55c \uad8c\ub9ac\ub97c \ubcf4\uc7a5\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc6d0\ucc9c:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 70\/2025\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 123\/2020\/ND-CP.<\/span><\/li>\n<\/ul>\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 \uc81c\uc791\uc790: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">30\ub144 \uc774\uc0c1\uc758 \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \uacbd\ub825\uc744 \ubcf4\uc720\ud55c \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA)\uc785\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c x\u1eed l\u00fd c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ph\u00e1t sinh t\u1eeb n\u0103m 2025 nh\u01b0ng th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0o \u0111\u1ea7u n\u0103m 2026 th\u01b0\u1eddng g\u00e2y ra nhi\u1ec1u l\u00fang t\u00fang cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. \u0110\u1ec3 th\u00e1o g\u1ee1 v\u1ea5n \u0111\u1ec1 n\u00e0y, C\u1ee5c Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ninh \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8033,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8032","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\/8032","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=8032"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8032\/revisions"}],"predecessor-version":[{"id":8055,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8032\/revisions\/8055"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8033"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}