{"id":8043,"date":"2026-03-31T20:47:32","date_gmt":"2026-04-01T03:47:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8043"},"modified":"2026-04-01T18:41:57","modified_gmt":"2026-04-02T01:41:57","slug":"cong-van-319-diem-moi-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/","title":{"rendered":"\uac1c\uc815\ub41c \uacf5\uc2dd \uc11c\ud55c 319\ud638: 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uacbd\uc81c\uc640 \uc9c0\uc18d\uac00\ub2a5\ubc1c\uc804\ubaa9\ud45c\uac00 \uc815\ubd80\uc758 \uc8fc\uc694 \uad00\uc2ec\uc0ac\ub85c \ub5a0\uc624\ub974\uba74\uc11c, \uc870\uc138 \uad00\ub828 \ubc95\uc801 \uccb4\uacc4 \ub610\ud55c \uc0c1\ub2f9\ud55c \ubcc0\ud654\ub97c \uacaa\uc5c8\uc2b5\ub2c8\ub2e4. 2026\ub144 3\uc6d4 19\uc77c, \uc190\ub77c \uc8fc \uc138\ubb34\uad6d\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ub0b4\uc6a9\uc744 \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/sonla.gdt.gov.vn\/wps\/portal\/!ut\/p\/z1\/rZJfb4IwFMU_iw88kl7Kv_IICTgRNRuOSV-WiuDYoOjomO7Tr8T4YkLcon1pbu7t75zeHETRClHOunLLRNlwVsk6pdYrGM4kIkm88IJHHya-N19OHYxhrqEEUUQzLnbiDaVtwyumQFuKXIFNk7XHVuS1AoIdZPVV51woQDLT1tcZqAUhlmpgTFSmF7Zqk4wBww5bg9FDd1m5Qemfpl-uuaR9e-C4IN_T08iZEAaRB5MoXppPmq-5ln0eGGak0oM95GE8liJdmX-jZ9581nKx8T-_-HBFARLtRoULfLhwJV6bheY0DgCb-L74i_2AfiM-RHRbNetTZMv3_Z66MpcNF_lBoNX9grmra6If1Y9i5utGGnY_3lztr8gdjX4BA8K9pQ!!\/dz\/d5\/L2dBISEvZ0FBIS9nQSEh\/?1dmy&amp;current=true&amp;urile=wcm%3Apath%3A%2Fsonla%2Fsite%2Fdocsystem%2Ftaxdocument%2F93a53316-fab2-419c-9449-7c1434c88ed4\" target=\"_blank\" rel=\"noopener\">\uacf5\uc2dd \ubb38\uc11c \ubc88\ud638 319\/SLA-NVDTPC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc2e4\ud589\uc744 \uc704\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 20\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc774 \ubb38\uc11c\ub294 10\ub144 \uc774\uc0c1 \ub41c \uaddc\uc815\uc744 \ub300\uccb4\ud558\ub294 \ud68d\uae30\uc801\uc778 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uae00\uc5d0\uc11c\ub294 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc744 \ub2e4\ub8ec \ud68c\ub78c 319\ud638\ub97c \ud68c\uacc4\uc801 \uad00\uc810\uc5d0\uc11c \uc2ec\uce35 \ubd84\uc11d\ud558\uc5ec, \uae30\uc5c5\uc774 \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac \uc2dc \uc138\uae08 \uccb4\ub0a9 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9ac\uace0\uc790 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1-pvfRpLcs34BY_iX2Zile5IYRT59TqgL\/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_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\/cong-van-319-diem-moi-thue-tndn\/#Tong_quan_boi_canh_phap_ly_Tu_Thong_tu_782014TT-BTC_den_Thong_tu_202026TT-BTC\" >\ubc95\uc801 \ubc30\uacbd \uac1c\uc694: \ud68c\ub78c 78\/2014\/TT-BTC\ubd80\ud130 \ud68c\ub78c 20\/2026\/TT-BTC\uae4c\uc9c0<\/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-319-diem-moi-thue-tndn\/#Cham_dut_Thong_tu_782014TT-BTC\" >\ud68c\ub78c 78\/2014\/TT-BTC\uc758 \uc885\ub8cc<\/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-319-diem-moi-thue-tndn\/#Hieu_luc_hoi_to_va_tinh_lien_tuc\" >\uc18c\uae09 \ud6a8\uacfc \ubc0f \uc5f0\uc18d\uc131<\/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-319-diem-moi-thue-tndn\/#Chi_phi_duoc_tru_Quy_chuan_hoa_ho_so_chung_tu_theo_huong_dan_moi\" >\uacf5\uc81c \uac00\ub2a5 \ube44\uc6a9: \uc0c8\ub85c\uc6b4 \uc9c0\uce68\uc5d0 \ub530\ub978 \ubb38\uc11c \ud45c\uc900\ud654.<\/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-319-diem-moi-thue-tndn\/#Chi_phi_dao_tao_Khong_chi_la_hoa_don\" >\uad50\uc721 \ube44\uc6a9: \ub2e8\uc21c\ud55c \uccad\uad6c\uc11c \uadf8 \uc774\uc0c1\uc785\ub2c8\ub2e4.<\/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-319-diem-moi-thue-tndn\/#Chi_phi_tai_tro_va_mau_bieu_moi_01TNDN\" >\uc790\uae08 \uc870\ub2ec \ube44\uc6a9 \ubc0f \uc0c8\ub85c\uc6b4 \uc591\uc2dd 01\/TNDN<\/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-319-diem-moi-thue-tndn\/#Cac_khoan_chi_khong_tuong_ung_doanh_thu_Co_hoi_cho_doanh_nghiep_khoi_nghiep\" >\uc218\uc775 \ucc3d\ucd9c\uacfc \ubb34\uad00\ud55c \ube44\uc6a9: \uc2a4\ud0c0\ud2b8\uc5c5\uc5d0\uac8c\ub294 \uae30\ud68c\uc785\ub2c8\ub2e4.<\/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-319-diem-moi-thue-tndn\/#Chuyen_doi_xanh_va_chi_phi_giam_phat_thai_Xu_the_Net_Zero\" >\ub179\uc0c9 \uc804\ud658\uacfc \ubc30\ucd9c \ube44\uc6a9 \uc808\uac10: \ub137\uc81c\ub85c \ud2b8\ub80c\ub4dc<\/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-319-diem-moi-thue-tndn\/#Khung_phap_ly_cho_chi_phi_moi_truong\" >\ud658\uacbd\ube44\uc6a9\uc5d0 \ub300\ud55c \ubc95\uc801 \ud2c0<\/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-319-diem-moi-thue-tndn\/#Uu_dai_ve_thue_suat\" >\uc138\uae08 \uac10\uba74 \ud61c\ud0dd<\/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-319-diem-moi-thue-tndn\/#Nguong_thanh_toan_khong_dung_tien_mat_Thay_doi_tu_20_trieu_xuong_5_trieu\" >\ube44\ud604\uae08 \uacb0\uc81c \uae30\uc900\uc561\uc774 2\ucc9c\ub9cc\uc5d0\uc11c 5\ubc31\ub9cc\uc73c\ub85c \ud558\ud5a5 \uc870\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/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-319-diem-moi-thue-tndn\/#Tac_dong_den_chi_phi_mua_hang_nho_le\" >\uc18c\ub9e4 \uad6c\ub9e4 \ube44\uc6a9\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Thu_tuc_uy_quyen_cho_ca_nhan_thanh_toan\" >\uac1c\uc778\uc758 \uacb0\uc81c \uad8c\ud55c \uc2b9\uc778 \uc808\ucc28.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Thoi_diem_xac_dinh_doanh_thu_Diem_mau_chot_tranh_truy_thu\" >\uc218\uc775 \uc778\uc2dd \uc2dc\uc810: \uc18c\uae09 \uacfc\uc138\ub97c \ud53c\ud558\uae30 \uc704\ud55c \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Doanh_thu_xuat_khau\" >\uc218\ucd9c \uc218\uc775<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Linh_vuc_xay_dung_lap_dat\" >\uac74\uc124 \ubc0f \uc124\uce58 \ubd84\uc57c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Hoat_dong_cung_cap_dich_vu_so\" >\ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5 \ud65c\ub3d9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai_va_kinh_doanh_xuyen_bien_gioi\" >\uc678\uad6d \uc18c\uc720 \uae30\uc5c5 \ubc0f \uad6d\uacbd\uc744 \ub118\ub098\ub4dc\ub294 \uae30\uc5c5\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Thue_nha_thau_va_kinh_doanh_so\" >\uacc4\uc57d\uc790 \uc138\uae08 \ubc0f \ub514\uc9c0\ud138 \ube44\uc988\ub2c8\uc2a4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Chuyen_nhuong_von_noi_bo_tap_doan\" >\uae30\uc5c5 \ub0b4\ubd80\uc758 \uc790\ubcf8 \uc774\uc804<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Quan_ly_von_dau_tu_va_Quy_Khoa_hoc_Cong_nghe\" >\ud22c\uc790 \uc790\ubcf8 \uad00\ub9ac \ubc0f \uacfc\ud559 \uae30\uc220 \ud380\ub4dc<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Thu_tuc_dang_ky_von_dau_tu_mo_rong\" >\ud655\ub300\ud22c\uc790\uc790\ubcf8 \ub4f1\ub85d \uc808\ucc28<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Xu_ly_Quy_khoa_hoc_va_cong_nghe_khong_su_dung_het\" >\ubbf8\uc0ac\uc6a9 \uacfc\ud559\uae30\uc220\uae30\uae08 \uad00\ub9ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Danh_muc_cac_van_ban_bi_thay_the_va_bai_bo_Bang_tra_cuu_cho_ke_toan\" >\ud3d0\uc9c0 \ubc0f \ub300\uccb4\ub41c \ubb38\uc11c \ubaa9\ub85d: \ud68c\uacc4\uc0ac\uc6a9 \ucc38\uace0\ud45c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#Loi_khuyen_danh_cho_ke_toan_doanh_nghiep\" >\uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub97c \uc704\ud55c \uc870\uc5b8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#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-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-319-diem-moi-thue-tndn\/#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=\"Tong_quan_boi_canh_phap_ly_Tu_Thong_tu_782014TT-BTC_den_Thong_tu_202026TT-BTC\"><\/span><b>\ubc95\uc801 \ubc30\uacbd \uac1c\uc694: \ud68c\ub78c 78\/2014\/TT-BTC\ubd80\ud130 \ud68c\ub78c 20\/2026\/TT-BTC\uae4c\uc9c0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\ub144 \uacfc\uc138\uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc5d0 \uad00\ud55c \ud68c\ub78c 319\/SLA-NVDTPC\uc758 \ubc1c\ud589\uc740 \uc0ac\uc18c\ud55c \uc870\uc815\uc774 \uc544\ub2c8\ub77c \uc138\ubc95\uc758 \ud1b5\ud569 \ubc0f \ud604\ub300\ud654\uc758 \uacb0\uacfc\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cham_dut_Thong_tu_782014TT-BTC\"><\/span><b>\ud68c\ub78c 78\/2014\/TT-BTC\uc758 \uc885\ub8cc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589 12\ub144 \ub9cc\uc5d0 \uc2dc\ud589\ub839 78\/2014\/TT-BTC \ubc0f \uadf8 \uac1c\uc815\uc548(96\/2015\/TT-BTC)\uc740 \ud604\ub300 \ube44\uc988\ub2c8\uc2a4 \ubaa8\ub378\uc5d0 \ub354 \uc774\uc0c1 \uc801\ud569\ud558\uc9c0 \uc54a\uc740 \uc5ec\ub7ec \ubb38\uc81c\uc810\uc744 \ub4dc\ub7ec\ub0c8\uc2b5\ub2c8\ub2e4. 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc5d0 \uad00\ud55c \uacf5\uc2dd \uc11c\ud55c 319\ud638\uc5d0 \ub530\ub974\uba74, \uc774\ub7ec\ud55c \ubaa8\ub4e0 \ubb38\uc11c\ub294 \uc2dc\ud589\ub839 20\/2026\/TT-BTC\ub85c \ub300\uccb4\ub420 \uc608\uc815\uc785\ub2c8\ub2e4. \uc774\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uae30\uc5c5\uc758 \uc81c\ucd9c \uc11c\ub958 \ubc0f \ub0b4\ubd80 \uaddc\uc815\uc5d0\uc11c \ucc38\uc870\ud558\ub294 \ubb38\uc11c \uc2dc\uc2a4\ud15c\uc744 \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud568\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_luc_hoi_to_va_tinh_lien_tuc\"><\/span><b>\uc18c\uae09 \ud6a8\uacfc \ubc0f \uc5f0\uc18d\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud2b9\ud788 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \uc810\uc740 \ud68c\ub78c 20\/2026\/TT-BTC\uac00 2026\ub144\uc5d0 \ubc1c\ud45c\ub418\uc5c8\uc9c0\ub9cc, 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc5d0 \uad00\ud55c \uacf5\uc2dd \uc11c\ud55c 319\uc758 \ub0b4\uc6a9\uc5d0 \ub530\ub974\uba74 \uc774 \uaddc\uc815\uc774 2025\ub144 \uc138\uae08 \uc815\uc0b0 \uae30\uac04\uc5d0 \uc9c1\uc811 \uc801\uc6a9\ub41c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \ud68c\uacc4 \ubd80\uc11c\uc5d0 \uc0c1\ub2f9\ud55c \uc5b4\ub824\uc6c0\uc744 \uc57c\uae30\ud558\ub294\ub370, \uc0c8\ub85c\uc6b4 \ubb38\uc11c \uae30\uc900\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 2025\ub144\uc5d0 \uc0dd\uc131\ub41c \ubaa8\ub4e0 \ubb38\uc11c\ub97c \uac80\ud1a0\ud574\uc57c \ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_duoc_tru_Quy_chuan_hoa_ho_so_chung_tu_theo_huong_dan_moi\"><\/span><b>\uacf5\uc81c \uac00\ub2a5 \ube44\uc6a9: \uc0c8\ub85c\uc6b4 \uc9c0\uce68\uc5d0 \ub530\ub978 \ubb38\uc11c \ud45c\uc900\ud654.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8047\" aria-describedby=\"caption-attachment-8047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8047\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru.jpg\" alt=\"C\u1eadp nh\u1eadt C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 v\u1ec1 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8047\" class=\"wp-caption-text\">\uac1c\uc815\ub41c \uacf5\uc2dd \uc11c\ud55c 319\ud638: 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uacf5\uc81c \uac00\ub2a5 \ube44\uc6a9\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138\ubb34\uc870\uc0ac\uc5d0\uc11c \uacbd\ube44 \uae30\ub85d\uc740 \uc5b8\uc81c\ub098 \uac00\uc7a5 \ub728\uac70\uc6b4 \ub17c\uc7c1\uac70\ub9ac\uc785\ub2c8\ub2e4. 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778\uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \ud68c\ub78c 319\ud638\uac00 \ubc1c\ud45c\ub418\uba74\uc11c, \uc138\ubb34 \ub2f9\uad6d\uc740 \uae30\uc874\uc758 &quot;\ud56d\ubaa9\ubcc4 \uad00\ub9ac&quot; \ubc29\uc2dd\uc5d0\uc11c &quot;\uc2e4\uc9c8 \uad00\ub9ac \ubc0f \uc2e4\uc81c \uc99d\ube59 \uc790\ub8cc&quot; \uc911\uc2ec\uc73c\ub85c \uc811\uadfc \ubc29\uc2dd\uc744 \uc804\ud658\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dao_tao_Khong_chi_la_hoa_don\"><\/span><b>\uad50\uc721 \ube44\uc6a9: \ub2e8\uc21c\ud55c \uccad\uad6c\uc11c \uadf8 \uc774\uc0c1\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc804\uc5d0\ub294 \uad50\uc721\ube44 \uad00\ub828 \uc0ac\ud56d\uc5d0 \ub300\ud574 \uc77c\ubc18\uc801\uc73c\ub85c \uc1a1\uc7a5\uacfc \uad50\uc721 \uc2b9\uc778 \uacb0\uc815\uc11c\ub9cc \uc788\uc73c\uba74 \ucda9\ubd84\ud588\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc5d0 \uad00\ud55c \ud68c\ub78c 319\ud638\uc5d0 \ub530\ub974\uba74, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ub958\ub4e4\uc744 \uc791\uc131\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\uc815 \uaddc\uc815\/\uace0\uc6a9 \uacc4\uc57d: \uad50\uc721 \ube44\uc6a9\uc774 \ud68c\uc0ac\uc758 \ud61c\ud0dd\uc778\uc9c0 \uc758\ubb34\uc778\uc9c0 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uaca9\uc99d\/\uc778\uc99d: \uc774\ub294 \uc0c8\ub85c\uc6b4 \ud544\uc218 \uc694\uac74\uc785\ub2c8\ub2e4. \uc9c1\uc6d0\uc774 \uad50\uc721\uc744 \uc774\uc218\ud588\uc9c0\ub9cc \uad50\uc721 \uae30\uad00\uc5d0\uc11c \ubc1c\uae09\ud55c \uc218\ub8cc\uc99d\uc774\ub098 \ud655\uc778\uc11c\uac00 \uc5c6\ub294 \uacbd\uc6b0, \ud574\ub2f9 \ube44\uc6a9\uc740 \uc778\uc815\ub418\uc9c0 \uc54a\uc744 \uac00\ub2a5\uc131\uc774 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad50\uc721 \ucc38\uc5ec \uc758\uc9c0: \uae30\uc5c5\uc740 \uad50\uc721\uc758 \uc0ac\uc5c5 \uc6b4\uc601\uacfc\uc758 \uc5f0\uad00\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uad50\uc721 \uacfc\uc815 \uc218\ub8cc \ud6c4\uc5d0\ub3c4 \uc9c1\uc6d0\ub4e4\uc774 \uacc4\uc18d \uadfc\ubb34\ud558\uaca0\ub2e4\ub294 \uc758\uc9c0\ub97c \ubcf4\uc5ec\uc918\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_tai_tro_va_mau_bieu_moi_01TNDN\"><\/span><b>\uc790\uae08 \uc870\ub2ec \ube44\uc6a9 \ubc0f \uc0c8\ub85c\uc6b4 \uc591\uc2dd 01\/TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \uc0ac\ud68c\uc801 \ucc45\uc784 \uc774\ud589\uc740 \ubc14\ub78c\uc9c1\ud558\uc9c0\ub9cc, \uc81c\ub300\ub85c \uc774\ud589\ud558\uc9c0 \uc54a\uc73c\uba74 \uae30\uc5c5\uc740 \uc138\uc81c \ud61c\ud0dd\uc744 \uc783\uac8c \ub429\ub2c8\ub2e4. 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc744 \uba85\uc2dc\ud55c \ud68c\ub78c 319\ud638\ub294 \uc591\uc2dd 01\/TNDN\uc758 \uc0ac\uc6a9\uc744 \uac15\uc870\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;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. \uad50\uc721, \uc758\ub8cc \ub610\ub294 \uc7ac\ub09c \uad6c\ud638\ub97c \uc704\ud55c \ubaa8\ub4e0 \uae30\ubd80\uae08\uc740 \uc218\ud61c \uae30\uad00\uacfc \uae30\ubd80 \uae30\uc5c5 \uc591\uce21 \ub300\ud45c\uc758 \uc11c\uba85\uc774 \ub2f4\uae34 \ud655\uc778\uc11c\ub85c \uc99d\ube59\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacb0\uc81c \uc99d\ube59 \uc11c\ub958: \uacb0\uc81c \uae08\uc561\uc774 500\ub9cc VND \uc774\uc0c1\uc778 \uacbd\uc6b0 (\uc0c8\ub85c\uc6b4 \uae30\uc900\uc5d0 \ub530\ub984) \ud604\uae08 \uc774\uc678\uc758 \uacb0\uc81c \uc99d\ube59 \uc11c\ub958(\uc740\ud589 \uc1a1\uae08)\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_khong_tuong_ung_doanh_thu_Co_hoi_cho_doanh_nghiep_khoi_nghiep\"><\/span><b>\uc218\uc775 \ucc3d\ucd9c\uacfc \ubb34\uad00\ud55c \ube44\uc6a9: \uc2a4\ud0c0\ud2b8\uc5c5\uc5d0\uac8c\ub294 \uae30\ud68c\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc5d0 \uad00\ud55c \ud68c\ub78c 319\ud638\uc5d0\uc11c \uc911\uc694\ud55c \uc9c4\uc804\uc785\ub2c8\ub2e4. \uc774\uc804\uc5d0\ub294 \ubc1c\uc0dd\ud588\uc9c0\ub9cc &quot;\uc544\uc9c1 \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\uc9c0 \uc54a\uc740&quot; \ub9ce\uc740 \ube44\uc6a9\uc5d0 \ub300\ud574 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc885\uc885 \ubb38\uc81c\ub97c \uc81c\uae30\ud588\uc2b5\ub2c8\ub2e4. \uc774\uc81c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ube44\uc6a9\ub3c4 \ud3ec\ud568\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;\">\uc785\ucc30 \uc2e4\ud328 \ube44\uc6a9: \uc785\ucc30 \ubc0f \uc785\ucc30 \uc2e4\ud328 \ud1b5\uc9c0\uc5d0 \ud544\uc694\ud55c \ubaa8\ub4e0 \uc11c\ub958\uac00 \uac16\ucdb0\uc838 \uc788\ub294 \uacbd\uc6b0, \uc774\ub7ec\ud55c \ube44\uc6a9\uc740 \uacf5\uc81c \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc81c\ud488 \uc5f0\uad6c \uc2e4\ud328: \uc774\uc0ac\ud68c\uc5d0\uc11c \uc5f0\uad6c \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uace0 \ud504\ub85c\uc81d\ud2b8 \uc885\ub8cc\ub97c \uacb0\uc815\ud55c \uacbd\uc6b0 \ud5c8\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">2025\ub144 \uacfc\uc138\uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc5d0 \ub300\ud55c \uacf5\uc2dd \uc11c\ud55c 319\ud638\uc5d0 \ub530\ub978 \ubb38\uc11c \uc694\uc57d.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\ube44\uc6a9 \uc720\ud615<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\ud575\uc2ec \ubb38\uc11c<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub97c \uc704\ud55c \ucc38\uace0 \uc0ac\ud56d<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc785\ucc30 \uacfc\uc815\uc774 \uc2e4\ud328\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc785\ucc30 \uc11c\ub958 \ubc0f \uacb0\uacfc \ud1b5\uc9c0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc885\uc774 \uc0ac\ubcf8\uacfc \uc804\uc790 \uc0ac\ubcf8 \ubaa8\ub450 \ubcf4\uad00\ud558\uc138\uc694.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc5f0\uad6c\ub294 \uc2e4\ud328\ud588\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc81c\uc548\uc11c \ubc0f \uc5f0\uad6c \uacb0\uacfc \ubcf4\uace0\uc11c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc2e4\uc6a9\uc131\uc774 \uc785\uc99d\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc784\ub300 \ub300\uae30 \uc911\uc778 \ubd80\ub3d9\uc0b0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc18c\uc720\uad8c \uae30\ub85d \ubc0f \uac10\uac00\uc0c1\uac01 \uc77c\uc815<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac10\uac00\uc0c1\uac01\uc740 \uaddc\uc815\ub41c \uae30\uac04\uc744 \ub118\uc5b4\uc11c \uc911\ub2e8\ub418\uc5b4\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc190\uc0c1\ub41c \uc7ac\uace0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc7ac\uace0 \uae30\ub85d \ubc0f \ud3d0\uae30 \uacb0\uc815<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc99d\uac70\ub85c \uc0ac\uc9c4\uc774\ub098 \ub3d9\uc601\uc0c1\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc774\ub7ec\ud55c \ud2b9\uc815 \ube44\uc6a9\uc5d0 \ub300\ud574 \uc138\ubb34\uc870\uc0ac \uc2dc \uc989\uac01\uc801\uc778 \uc124\uba85\uc774 \uac00\ub2a5\ud558\ub3c4\ub85d \uc2dc\uac04 \uc21c\uc11c\ub300\ub85c \uae30\ub85d\uc744 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \ud56d\ubaa9\uc5d0 \ub300\ud55c \uc6d0\ubcf8 \uc99d\ube59 \uc11c\ub958\uac00 \uc5c6\uc744 \uacbd\uc6b0, \uc138\ubb34 \ub2f9\uad6d\uc740 \uc138\uae08 \uc815\uc0b0 \uc2dc \ud574\ub2f9 \ube44\uc6a9\uc744 \uc778\uc815\ud558\uc9c0 \uc54a\uc744 \uc218 \uc788\uc73c\uba70, \uc774\ub294 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc5d0 \uad00\ud55c \ud68c\ub78c 319\ud638\uc5d0 \ub530\ub77c \uae30\uc5c5\uc758 \uc138\uae08 \ubd80\ub2f4\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_doi_xanh_va_chi_phi_giam_phat_thai_Xu_the_Net_Zero\"><\/span><b>\ub179\uc0c9 \uc804\ud658\uacfc \ubc30\ucd9c \ube44\uc6a9 \uc808\uac10: \ub137\uc81c\ub85c \ud2b8\ub80c\ub4dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8046\" aria-describedby=\"caption-attachment-8046\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8046\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh.jpg\" alt=\"C\u1eadp nh\u1eadt C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 v\u1ec1 chuy\u1ec3n \u0111\u1ed5i xanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8046\" class=\"wp-caption-text\">\uac1c\uc815\ub41c \uacf5\uc2dd \uc11c\ud55c 319\ud638: \ub179\uc0c9 \uc804\ud658\uacfc \uad00\ub828\ud558\uc5ec 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc740 COP26\uc5d0\uc11c \uc57d\uc18d\ud55c \uc0ac\ud56d\ub4e4\uc744 \uc774\ud589\ud558\uae30 \uc704\ud574 \ub178\ub825\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\ub4e4\uc744 \uba85\uc2dc\ud55c \ud68c\ub78c 319\ud638\ub294 \ud658\uacbd \uad00\ub828 \ube44\uc6a9 \uc9c0\ucd9c \uadf8\ub8f9\uc5d0 \ub300\ud55c \uc778\uc13c\ud2f0\ube0c\uc640 \uc9c0\uce68\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \uc81c\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_cho_chi_phi_moi_truong\"><\/span><b>\ud658\uacbd\ube44\uc6a9\uc5d0 \ub300\ud55c \ubc95\uc801 \ud2c0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 ESG \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \uc625\uc0c1 \ud0dc\uc591\uad11 \ubc1c\uc804 \uc2dc\uc2a4\ud15c\uc774\ub098 \ud3d0\uc218 \ucc98\ub9ac \uc2dc\uc2a4\ud15c\uc5d0 \ud22c\uc790\ud558\ub294 \uacbd\uc6b0, \uad00\ub828 \uc11c\ub958\uac00 \ud22c\uba85\ud558\uac8c \uacf5\uac1c\ub41c\ub2e4\uba74 \ud574\ub2f9 \ube44\uc6a9\uc740 \uc804\uc561 \uacf5\uc81c \uac00\ub2a5\ud569\ub2c8\ub2e4. 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc0c8\ub85c\uc6b4 \ud56d\ubaa9\uc5d0 \ub300\ud55c \ud68c\ub78c 319\ud638\ub294 \uae30\uc5c5\uc5d0 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc744 \uc694\uad6c\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;\">\uc0c1\uc138 \ud504\ub85c\uc81d\ud2b8\/\uacc4\ud68d\uc774 \uc2b9\uc778\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad00\ub828 \uae30\uad00\uc73c\ub85c\ubd80\ud130 \ud658\uacbd \uae30\uc900 \uc778\uc99d\uc744 \ubc1b\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_dai_ve_thue_suat\"><\/span><b>\uc138\uae08 \uac10\uba74 \ud61c\ud0dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud45c\uc900 \uc138\uc728\uc740 20%\uc774\uc9c0\ub9cc, \uce5c\ud658\uacbd \ud504\ub85c\uc81d\ud2b8\uc758 \uacbd\uc6b0 \uae30\uc5c5\uc740 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \ud56d\ubaa9\uc5d0 \uad00\ud55c \ucd5c\uc2e0 \uaddc\uc815\uc778 \ud68c\ub78c 319\ud638\uc5d0 \uba85\uc2dc\ub41c \ud22c\uc790 \uc778\uc13c\ud2f0\ube0c \ubc94\uc8fc\uc5d0 \ud574\ub2f9\ud558\uba74 \ucd5c\ucd08 15\ub144 \ub3d9\uc548 10%\uc758 \uc6b0\ub300 \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_thanh_toan_khong_dung_tien_mat_Thay_doi_tu_20_trieu_xuong_5_trieu\"><\/span><b>\ube44\ud604\uae08 \uacb0\uc81c \uae30\uc900\uc561\uc774 2\ucc9c\ub9cc\uc5d0\uc11c 5\ubc31\ub9cc\uc73c\ub85c \ud558\ud5a5 \uc870\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8045\" aria-describedby=\"caption-attachment-8045\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8045\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat.jpg\" alt=\"C\u1eadp nh\u1eadt C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 quy \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8045\" class=\"wp-caption-text\">\uac1c\uc815\ub41c \uacf5\uc2dd \uc11c\ud55c 319\ud638: 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\ub4e4\uc744 \uba85\uc2dc\ud558\uace0, \ube44\ud604\uae08 \uc218\uc775\uc5d0 \ub300\ud55c \uae30\uc900\uc810\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \uaddc\uc815\ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc5d0\uac8c \ud070 \ucda9\uaca9\uc785\ub2c8\ub2e4. 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 319\ud638\uc758 \ub85c\ub4dc\ub9f5\uc5d0 \ub530\ub974\uba74, \uacf5\uc81c \uac00\ub2a5\ud55c \ud604\uae08 \uc9c0\uae09 \ud55c\ub3c4\uac00 2\ucc9c\ub9cc VND\uc5d0\uc11c 5\ubc31\ub9cc VND\ub85c \ub300\ud3ed \ucd95\uc18c\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_den_chi_phi_mua_hang_nho_le\"><\/span><b>\uc18c\ub9e4 \uad6c\ub9e4 \ube44\uc6a9\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">500\ub9cc VND \uc774\uc0c1\uc758 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \ub300\uae08 \uccad\uad6c\uc11c\ub294 \ubaa8\ub450 \ud68c\uc0ac \uc740\ud589 \uacc4\uc88c\ub97c \ud1b5\ud574 \uc774\uccb4\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc989\uc2dc \uad6c\ub9e4 \ubd80\uc11c\uc5d0 \ud1b5\ubcf4\ud558\uc5ec \uc9c0\uae09 \ubc29\uc2dd\uc744 \uc870\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uae30\uc900\uc744 \ud68c\ud53c\ud558\uae30 \uc704\ud574 \uccad\uad6c\uc11c\ub97c \ubd84\ud560\ud558\ub294 \ud589\uc704\ub294 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 319\ud638\uc5d0 \ub530\ub77c \uc138\ubb34 \ub2f9\uad6d\uc758 \uc5c4\uaca9\ud55c \uc870\uc0ac\ub97c \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_uy_quyen_cho_ca_nhan_thanh_toan\"><\/span><b>\uac1c\uc778\uc758 \uacb0\uc81c \uad8c\ud55c \uc2b9\uc778 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\uc774 \uac1c\uc778 \uce74\ub4dc\ub97c \uc0ac\uc6a9\ud558\uc5ec \uacb0\uc81c\ud558\ub294 \uacbd\uc6b0(\uc608: \ud56d\uacf5\uad8c, \ud638\ud154 \uc608\uc57d) \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;\">\uad8c\ud55c \uc704\uc784\uc744 \ud5c8\uc6a9\ud558\ub294 \uc7ac\uc815 \uaddc\uc815\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ubb38\uc11c\ub294 \ud68c\uc0ac \uacc4\uc88c\uc5d0\uc11c \uc9c1\uc6d0 \uacc4\uc88c\ub85c \ud658\ubd88\uae08\uc774 \uc774\uccb4\ub41c \ub0b4\uc5ed\uc744 \ubcf4\uc5ec\uc8fc\uba70, \uae08\uc561\uc740 \uccad\uad6c\uc11c\uc5d0 \uae30\uc7ac\ub41c \uae08\uc561\uacfc \uc815\ud655\ud788 \uc77c\uce58\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc744 \uc124\uba85\ud558\ub294 \ud68c\ub78c 319\ud638\ub294 \uc1a1\uc7a5, \uc2b9\uc778\uc11c \ubc0f \uc740\ud589 \uc11c\ub958 \uac04\uc758 \uc77c\uad00\uc131 \uc720\uc9c0\uc758 \ud544\uc694\uc131\uc744 \uac15\uc870\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xac_dinh_doanh_thu_Diem_mau_chot_tranh_truy_thu\"><\/span><b>\uc218\uc775 \uc778\uc2dd \uc2dc\uc810: \uc18c\uae09 \uacfc\uc138\ub97c \ud53c\ud558\uae30 \uc704\ud55c \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\uc775 \ubc1c\uc0dd \uc2dc\uc810\uc744 \uc798\ubabb \ud310\ub2e8\ud558\uba74 \uc138\uae08 \ub0a9\ubd80\uac00 \ub2a6\uc5b4\uc9c0\uace0 \ud558\ub8e8\uc5d0 0.031 TP3T\uc758 \uac00\uc0b0\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uacf5\uc2dd \uc11c\ud55c 319\ud638\ub97c \ud1b5\ud574 \ubc1c\ud45c\ub41c \ud68c\ub78c 20\/2026\/TT-BTC\ub294 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc0b0\uc815 \uae30\uc900\uc744 \uba85\ud655\ud788 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_xuat_khau\"><\/span><b>\uc218\ucd9c \uc218\uc775<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\ucd9c \uc0c1\ud488\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138 \uacfc\uc138 \ub300\uc0c1 \uc218\uc775\uc740 \ud1b5\uad00 \uc808\ucc28\uac00 \uc644\ub8cc\ub41c \ub0a0\uc9dc(\uc2e4\uc81c \uc218\ucd9c \ud655\uc778\uc77c)\ub97c \uae30\uc900\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \ud68c\ub78c 319\ud638\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c 2025\ub144 \uacfc\uc138 \uae30\uac04\uc744 \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\uae30 \uc704\ud574 \uc0c1\uc5c5 \uc1a1\uc7a5\uc758 \ub0a0\uc9dc\uc640 \uc138\uad00 \uc2e0\uace0\uc11c\uc758 \ub0a0\uc9dc\ub97c \uc2e0\uc911\ud558\uac8c \ube44\uad50\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Linh_vuc_xay_dung_lap_dat\"><\/span><b>\uac74\uc124 \ubc0f \uc124\uce58 \ubd84\uc57c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\uc775\uc740 \uac01 \ub2e8\uacc4\uc758 \uc2b9\uc778 \uac00\uce58 \ub610\ub294 \uc804\uccb4 \ud504\ub85c\uc81d\ud2b8 \uc2b9\uc778\uc744 \uae30\uc900\uc73c\ub85c \uc778\uc2dd\ub429\ub2c8\ub2e4. 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc9c0\uce68\uc778 \ud68c\ub78c 319\ud638\ub294 \uc2b9\uc778 \ubcf4\uace0\uc11c\uc5d0 \ubaa8\ub4e0 \ub2f9\uc0ac\uc790\uc758 \uc11c\uba85\uc774 \uc788\uc5b4\uc57c \ud558\uba70, &quot;\ub300\uae08\uc774 \uc218\ub839\ub418\uc5c8\ub294\uc9c0 \uc5ec\ubd80&quot;\uc5d0 \uc758\uc874\ud558\ub294 \ub300\uc2e0 \ubcf4\uace0\uc11c \uc791\uc131\uc77c\uc744 \uc720\uc77c\ud55c \uc218\uc775 \uc778\uc2dd \uae30\uc900\uc73c\ub85c \uc0bc\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoat_dong_cung_cap_dich_vu_so\"><\/span><b>\ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5 \ud65c\ub3d9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\uc775\uc740 \uc11c\ube44\uc2a4 \uc644\ub8cc \uc2dc\uc810 \ub610\ub294 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810 \uc911 \ube60\ub978 \uc2dc\uc810\uc5d0 \uacb0\uc815\ub429\ub2c8\ub2e4. \uc774\ub294 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc5d0 \uad00\ud55c \ud68c\ub78c 319\ud638\uc5d0\uc11c \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai_va_kinh_doanh_xuyen_bien_gioi\"><\/span><b>\uc678\uad6d \uc18c\uc720 \uae30\uc5c5 \ubc0f \uad6d\uacbd\uc744 \ub118\ub098\ub4dc\ub294 \uae30\uc5c5\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 \uc138\uc81c \uc815\ucc45\uc740 \uc138\uc6d0 \uc7a0\uc2dd\uc744 \ubc29\uc9c0\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4. 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc744 \ub3c4\uc785\ud558\ub294 \uc2dc\ud589\ub839 319\ud638\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc18c\ub4dd\uc744 \uc5bb\ub294 \uc678\uad6d \uae30\uc5c5\uc5d0 \ub300\ud574 \ub354\uc6b1 \uc5c4\uaca9\ud55c \uaddc\uce59\uc744 \uc124\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_nha_thau_va_kinh_doanh_so\"><\/span><b>\uacc4\uc57d\uc790 \uc138\uae08 \ubc0f \ub514\uc9c0\ud138 \ube44\uc988\ub2c8\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc628\ub77c\uc778 \uad11\uace0 \ud50c\ub7ab\ud3fc\uc774\ub098 \uad6d\uacbd\uc744 \ub118\ub098\ub4dc\ub294 \ub514\uc9c0\ud138 \ucf58\ud150\uce20 \uc81c\uacf5\uc5c5\uccb4\ucc98\ub7fc \ubca0\ud2b8\ub0a8\uc5d0 \uace0\uc815 \uc0ac\uc5c5\uc7a5\uc774 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \ubc95\uc778 \uc18c\ub4dd\uc138\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 319\ud638\uc5d0 \ub530\ub974\uba74, \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub294 \ub2f9\uc0ac\uc790\uac00 \ub0a9\uc138\uc790\ub97c \ub300\uc2e0\ud558\uc5ec \uc6d0\ucc9c\uc9d5\uc218 \ubc0f \uc2e0\uace0 \uc758\ubb34\ub97c \ubd80\ub2f4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_nhuong_von_noi_bo_tap_doan\"><\/span><b>\uae30\uc5c5 \ub0b4\ubd80\uc758 \uc790\ubcf8 \uc774\uc804<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uad6d\uc801 \uae30\uc5c5\uc5d0\uac8c \ud76c\uc18c\uc2dd\uc740 \ub0b4\ubd80 \uc790\ubcf8 \uc774\uc804 \uc138\uae08 \uba74\uc81c\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 &#039;\ucd5c\uc0c1\uc704 \ubaa8\ud68c\uc0ac&#039; \ubc0f &#039;\ubcc0\ub3d9 \uc5c6\ub294 \uc18c\uc720 \uc9c0\ubd84&#039; \uad00\ub828 \uc870\uac74\uc740 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc0b0\uc815 \uae30\uc900\uc5d0 \uad00\ud55c \ud68c\ub78c 319\ud638\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc2e0\uc911\ud558\uac8c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_von_dau_tu_va_Quy_Khoa_hoc_Cong_nghe\"><\/span><b>\ud22c\uc790 \uc790\ubcf8 \uad00\ub9ac \ubc0f \uacfc\ud559 \uae30\uc220 \ud380\ub4dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ube44\uc6a9 \ucd5c\uc801\ud654\uc640 \ub354\ubd88\uc5b4, \uc778\uc13c\ud2f0\ube0c\uac00 \uc801\uc808\ud55c \uc218\ud61c\uc790\uc5d0\uac8c \uc801\uc808\ud55c \ubaa9\uc801\uc5d0 \uc0ac\uc6a9\ub418\ub3c4\ub85d \uc790\ubcf8 \ubc0f \ud2b9\uc218 \ud380\ub4dc \uad00\ub9ac \ub610\ud55c \uac15\ud654\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798\ub294 \uc0c8\ub85c\uc6b4 \uc9c0\uce68\uc5d0 \ub530\ub978 \ubcf4\uace0 \uc808\ucc28 \ubc0f \ud380\ub4dc \uc794\uc561 \uad00\ub9ac\uc640 \uad00\ub828\ub41c \uc8fc\uc694 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_dang_ky_von_dau_tu_mo_rong\"><\/span><b>\ud655\ub300\ud22c\uc790\uc790\ubcf8 \ub4f1\ub85d \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud655\uc7a5 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \uc138\uc81c \ud61c\ud0dd\uc744 \ubc1b\uace0 \uc788\ub294 \uae30\uc5c5\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. 2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc5d0 \uad00\ud55c \ud68c\ub78c 319\ud638\uc5d0 \ub530\ub77c, \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \uc2dc \uc2e4\uc81c \ud22c\uc790 \uc790\ubcf8\uae08\uc5d0 \ub300\ud55c \uc11c\uba74 \uc2e0\uace0\uac00 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc774 \uc808\ucc28\ub97c \uc18c\ud640\ud788 \ud560 \uacbd\uc6b0 \ud655\uc7a5 \ud22c\uc790 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\uc81c \ud61c\ud0dd\uc744 \uc0c1\uc2e4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_Quy_khoa_hoc_va_cong_nghe_khong_su_dung_het\"><\/span><b>\ubbf8\uc0ac\uc6a9 \uacfc\ud559\uae30\uc220\uae30\uae08 \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacfc\ud559\uae30\uc220\uae30\uae08\uc744 5\ub144 \uc774\ub0b4\uc5d0 \uc0ac\uc6a9\ud558\uc9c0 \uc54a\uac70\ub098 70% \ubbf8\ub9cc\uc73c\ub85c \uc0ac\uc6a9\ud55c \uacbd\uc6b0, \uae30\uc5c5\uc740 \ubbf8\ub0a9 \ubc95\uc778 \uc18c\ub4dd\uc138\uc640 \ubc1c\uc0dd\ud55c \uc774\uc790\ub97c \uc0c1\ud658\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\ucc45\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 319\ud638\uc758 \uc911\uc694\ud55c \ub0b4\uc6a9\uc73c\ub85c, \uae30\uc5c5\ub4e4\uc774 \uc815\ucc45\uc744 \uc545\uc6a9\ud558\uc5ec \uc138\uae08 \ub0a9\ubd80\ub97c \uc9c0\uc5f0\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_cac_van_ban_bi_thay_the_va_bai_bo_Bang_tra_cuu_cho_ke_toan\"><\/span><b>\ud3d0\uc9c0 \ubc0f \ub300\uccb4\ub41c \ubb38\uc11c \ubaa9\ub85d: \ud68c\uacc4\uc0ac\uc6a9 \ucc38\uace0\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud3b8\uc758\ub97c \uc704\ud574 2025\ub144 \uacfc\uc138\uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \ubd80\uacfc \uae30\uc900\uc5d0 \uad00\ud55c \ud68c\ub78c 319\ud638 \uc2dc\ud589 \uc774\ud6c4 \ub354 \uc774\uc0c1 \ud6a8\ub825\uc774 \uc5c6\ub294 \ubb38\uc11c \ubaa9\ub85d\uc744 \uc544\ub798\uc5d0 \uc81c\uacf5\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;\">\ud68c\ub78c \uc81c78\/2014\/TT-BTC\ud638: \uc774\uc804 \ud68c\ub78c\uc744 \uc644\uc804\ud788 \ub300\uccb4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c \uc81c119\/2014\/TT-BTC\ud638: \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc870\ud56d \ud3d0\uc9c0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c \uc81c151\/2014\/TT-BTC\ud638: \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub9ac \uad00\ub828 \uc870\ud56d\uc744 \ud3d0\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c \uc81c96\/2015\/TT-BTC\ud638: \uc774\uc804 \ud68c\ub78c\uc744 \uc644\uc804\ud788 \ub300\uccb4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c \uc81c103\/2014\/TT-BTC\ud638: \uacf5\uc2dd \uc11c\ud55c 319\/SLA-NVDTPC\uc5d0 \ub530\ub978 \uc678\uad6d \uacc4\uc57d\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd \ubcc0\uacbd.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_danh_cho_ke_toan_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub97c \uc704\ud55c \uc870\uc5b8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc5d0 \uad00\ud55c \ud68c\ub78c 319\ud638\uc758 \uc911\ub300\ud55c \ubcc0\uacbd \uc0ac\ud56d\uc744 \uace0\ub824\ud558\uc5ec \uae30\uc5c5\uc740 \uc989\uc2dc \ub2e4\uc74c \uc138 \uac00\uc9c0 \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;\">1\ub2e8\uacc4: 2025\ub144\ub3c4 \ubb38\uc11c\ud654 \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624. \uc2dc\ud589\ub839 20\ud638\uac00 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uc801\uc6a9\ub418\ubbc0\ub85c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud604\uae08\uc73c\ub85c \uc9c0\uae09\ub41c 500\ub9cc VND\uc5d0\uc11c 2,000\ub9cc VND \uc0ac\uc774\uc758 \uc1a1\uc7a5\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \uac00\ub2a5\ud55c \uacbd\uc6b0, 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 319\ud638\uc5d0 \ub530\ub77c \uc870\uc815\ud558\uac70\ub098 \uc801\uc808\ud55c \uc124\uba85\uc744 \ucc3e\uc544\ubcf4\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uc7ac\ubb34 \uaddc\uc815\uc744 \uc5c5\ub370\uc774\ud2b8\ud569\ub2c8\ub2e4. \uad50\uc721\ube44, \ucd9c\uc7a5\ube44, \ud6c4\uc6d0\uae08 \uad00\ub828 \uaddc\uc815\uc744 \uc0c8\ub85c\uc6b4 \uc591\uc2dd \ubc0f \uc99d\ube59 \uc694\uac74\uc5d0 \ub9de\uac8c \uc218\uc815\ud569\ub2c8\ub2e4. 2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc5d0 \uad00\ud55c \ud68c\ub78c 319\ud638\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \ube44\uc6a9\uc774 \uba85\ud655\ud558\uac8c \uc99d\ube59\ub418\ub3c4\ub85d \ud569\ub2c8\ub2e4. \ub610\ud55c, \uacf5\uae09\uc5c5\uccb4\uc640 \ud611\ub825\ud569\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;\"> \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uc138\uae08 \uc815\uc0b0 \uae30\uac04 \uc804\uc5d0 \uae30\uc5c5\uc774 \uac00\uc7a5 \uac1d\uad00\uc801\uc774\uace0 \uc804\ubb38\uc801\uc778 \ubc29\uc2dd\uc73c\ub85c \ubb38\uc11c\ud654 \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\ub2e8\uacc4: \ubaa8\ub4e0 \ubd80\uc11c \uc9c1\uc6d0 \uad50\uc721. \ubc95\uc778 \uc18c\ub4dd\uc138\ub294 \ud68c\uacc4 \ubd80\uc11c\ub9cc\uc758 \ucc45\uc784\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uad6c\ub9e4, \uc778\uc0ac, \ud504\ub85c\uc81d\ud2b8 \ubd80\uc11c \ub4f1 \ubaa8\ub4e0 \ubd80\uc11c\uac00 500\ub9cc VND \ub0a9\ubd80 \uae30\uc900\uc561\uacfc \ud544\uc694\ud55c \uad50\uc721 \uc218\ub8cc\uc99d\uc5d0 \ub300\ud574 \uc219\uc9c0\ud558\uc5ec \uc6d0\ud65c\ud55c \uc5c5\ubb34 \uc870\uc728\uc744 \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\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;\">2025\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub420 \uc0c8\ub85c\uc6b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc744 \ub2f4\uc740 \ud68c\ub78c 319\ud638\ub294 \ubca0\ud2b8\ub0a8 \uc138\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 \ud604\ub300\ud654\ud558\ub294 \ub370 \uc788\uc5b4 \uc911\uc694\ud55c \uc9c4\uc804\uc785\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \uc99d\ube59 \uc11c\ub958 \uc81c\ucd9c \ubc0f \ub0a9\ubd80 \uae30\uc900\uc561 \uce21\uba74\uc5d0\uc11c \ub354\uc6b1 \uc5c4\uaca9\ud574\uc84c\uc9c0\ub9cc, \uae30\uc5c5\ub4e4\uc774 \ud2b9\uc815 \ube44\uc6a9 \ubc0f \uce5c\ud658\uacbd \ube44\uc6a9\uc744 \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub294 \uc0c8\ub85c\uc6b4 \uae30\ud68c\ub97c \uc81c\uacf5\ud558\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\ub144 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc744 \ub2e4\ub8ec \ud68c\ub78c 319\ud638\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud604\uae08 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc7ac\ubb34 \uad00\ub9ac \uc5ed\ub7c9\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \uac15\ub825\ud55c \ub3c4\uad6c\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">\uc5f0\ub77d\ud558\ub2e4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uc5d0 \uc5f0\ub77d\ud558\uc2dc\uba74 \ubb34\ub8cc \uc9c0\uc6d0\uacfc \uc870\uc5b8\uc744 \ubc1b\uc73c\uc2e4 \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 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\ub808 \ud638\uc559 \ud22c\uc60c<\/b><\/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>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng \u0111ang tr\u1edf th\u00e0nh tr\u1ecdng t\u00e2m c\u1ee7a Ch\u00ednh ph\u1ee7, h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u0169ng c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd. Ng\u00e0y 19\/3\/2026, C\u1ee5c Thu\u1ebf t\u1ec9nh S\u01a1n La \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 319\/SLA-NVDTPC nh\u1eb1m h\u01b0\u1edbng d\u1eabn [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8044,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8043","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\/8043","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=8043"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8043\/revisions"}],"predecessor-version":[{"id":8060,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8043\/revisions\/8060"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8044"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}