{"id":9743,"date":"2026-09-07T10:45:48","date_gmt":"2026-09-07T03:45:48","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9743"},"modified":"2026-09-29T10:55:10","modified_gmt":"2026-09-29T03:55:10","slug":"cong-van-13751-don-qldn1","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-13751-don-qldn1\/","title":{"rendered":"\uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1: \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uac1c\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub294 \uacf5\uc81c \ub300\uc0c1\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc740 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub97c \uace0\uc6a9\ud558\ub294 \ub9ce\uc740 \uae30\uc5c5\uc774 \uac1c\uc778 \uc18c\ub4dd\uc138(PIT)\ub97c \ub0a9\ubd80\ud560 \ub54c \uc9c1\uba74\ud558\ub294 \uc77c\ubc18\uc801\uc778 \ubb38\uc81c, \uc989 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub97c \uae09\uc5ec \ubc0f \uc784\uae08\uc5d0\uc11c \uacfc\uc138 \uc18c\ub4dd\uc744 \uc0b0\uc815\ud560 \ub54c \uacf5\uc81c\ud560 \uc218 \uc788\ub294\uc9c0 \uc5ec\ubd80\uc640 \uc774 \uacf5\uc81c\uac00 \uc801\uc6a9\ub418\ub294 \uc6d0\uce59\uc5d0 \ub300\ud574 \uc138\ubb34 \ub2f9\uad6d\uc774 \uba85\ud655\ud788 \ubc1d\ud78c \ub2f5\ubcc0\uc785\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-253-2026-ND-CP-huong-dan-Luat-Thue-thu-nhap-ca-nhan-699193.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 253\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 2026\ub144 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uacf5\uc2dd\uc801\uc73c\ub85c \uc2dc\ud589\ub429\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc758 \ubc95\uc801 \uadfc\uac70\uc640 \uc2e4\uc81c \uc801\uc6a9 \ubc29\uc548\uc744 \uc694\uc57d\ud569\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-13751-don-qldn1-2026-cua-thue-dong-nai-ve-chinh-sach-thue-thu-nhap-ca-nhan-441555-d6.html\" target=\"_blank\" rel=\"noopener\">\uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc774\ub294 \uae09\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ucc98\uc74c\ubd80\ud130 \uc815\ud655\ud558\uac8c \uc9c0\uae09\uc744 \ucc98\ub9ac\ud558\uc5ec \uacbd\ube44 \ubd88\uc778\uc815\uc774\ub098 \uc9c1\uc6d0 \ubcf5\ub9ac\ud6c4\uc0dd\ube44 \uacfc\uc18c\ud3c9\uac00\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-13751-don-qldn1\/#Vi_sao_Cong_van_13751DON-QLDN1_dang_duoc_ke_toan_tien_luong_dac_biet_quan_tam\" >\uae09\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1\uc5d0 \ud2b9\ubcc4\ud55c \uad00\uc2ec\uc744 \ubcf4\uc774\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-13751-don-qldn1\/#Can_cu_phap_ly_ma_Cong_van_13751DON-QLDN1_dan_chieu\" >\uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc5d0 \uc778\uc6a9\ub41c \ubc95\uc801 \uadfc\uac70<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-13751-don-qldn1\/#Dieu_38_Luat_Quan_ly_thue_2025_Co_so_de_co_quan_thue_ban_hanh_huong_dan\" >2025\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c38\uc870: \uc138\ubb34\ub2f9\uad6d\uc758 \uc9c0\uce68 \ubc1c\ub839 \uadfc\uac70.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-13751-don-qldn1\/#Dieu_kien_ca_nhan_cu_tru_theo_khoan_1_Dieu_4_Nghi_dinh_2532026ND-CP\" >\uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c4\uc870 1\ud56d\uc5d0 \uba85\uc2dc\ub41c \uac1c\uc778 \uac70\uc8fc \uc694\uac74.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-13751-don-qldn1\/#Cac_khoan_bao_hiem_duoc_tru_theo_khoan_2_Dieu_46_Nghi_dinh_2532026ND-CP\" >\ubcf4\ud5d8\ub8cc\ub294 \ubc95\ub839 253\/2026\/ND-CP \uc81c46\uc870 2\ud56d\uc5d0 \ub530\ub77c \uacf5\uc81c\ub429\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-13751-don-qldn1\/#Truong_hop_dong_bao_hiem_bat_buoc_o_nuoc_ngoai\" >\uc758\ubb34\ubcf4\ud5d8\ub8cc\uac00 \ud574\uc678\uc5d0\uc11c \ub0a9\ubd80\ub418\ub294 \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-13751-don-qldn1\/#Ket_luan_cua_Cong_van_va_cach_doanh_nghiep_ap_dung\" >\uacf5\uc2dd \uc11c\ud55c\uc758 \uacb0\ub860 \ubc0f \uae30\uc5c5\uc5d0\uc11c \uc774\ub97c \uc801\uc6a9\ud558\ub294 \ubc29\ubc95.\u00a0<\/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-13751-don-qldn1\/#Quy_trinh_xac_dinh_khoan_BHXH_duoc_tru_cho_lao_dong_nuoc_ngoai\" >\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacf5\uc81c\uc561 \uc0b0\uc815 \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-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-13751-don-qldn1\/#Thoi_diem_ap_dung_va_luu_y_ve_hieu_luc_thi_hanh\" >\uc2e0\uccad \uc2dc\uc810 \ubc0f \ud6a8\ub825 \ubc1c\uc0dd\uc77c\uc5d0 \ub300\ud55c \ucc38\uace0 \uc0ac\ud56d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-13751-don-qldn1\/#Nhung_sai_sot_thuong_gap_khi_ap_dung_Cong_van\" >\uacf5\uc2dd \uc11c\ub958\ub97c \uc2e0\uccad\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218.<\/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-13751-don-qldn1\/#Doanh_nghiep_nen_lam_gi_de_tuan_thu_dung_quy_dinh\" >\uae30\uc5c5\uc740 \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ubb34\uc5c7\uc744 \ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-13751-don-qldn1\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-13751-don-qldn1\/#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><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-13751-don-qldn1\/#Cau_hoi_thuong_gap_ve_Cong_van_13751DON-QLDN1\" >\uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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-13751-don-qldn1\/#Cong_van_13751DON-QLDN1_ap_dung_cho_doi_tuong_nao\" >\uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1\uc758 \uc801\uc6a9 \ub300\uc0c1\uc740 \uc5b4\ub5a4 \uae30\uad00\ub4e4\uc785\ub2c8\uae4c?<\/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-13751-don-qldn1\/#Khoan_BHXH_dong_o_nuoc_ngoai_co_duoc_tru_khi_tinh_thue_TNCN_tai_Viet_Nam_khong\" >\ud574\uc678\uc5d0\uc11c \ub0a9\ubd80\ud55c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uac1c\uc778\uc18c\ub4dd\uc138\ub97c \uacc4\uc0b0\ud560 \ub54c \uacf5\uc81c \ub300\uc0c1\uc778\uac00\uc694?<\/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-13751-don-qldn1\/#Ca_nhan_khong_du_dieu_kien_cu_tru_co_duoc_ap_dung_khoan_tru_theo_Cong_van_khong\" >\uac70\uc8fc \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\ub294 \uac1c\uc778\ub3c4 \uacf5\uc2dd \uc11c\ud55c\uc5d0 \uba85\uc2dc\ub41c \ub300\ub85c \uacf5\uc81c \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-13751-don-qldn1\/#Cong_van_13751DON-QLDN1_va_Nghi_dinh_2532026ND-CP_ap_dung_tu_thoi_diem_nao\" >\uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1 \ubc0f \ubc95\ub839 253\/2026\/ND-CP\ub294 \uc5b8\uc81c\ubd80\ud130 \ud6a8\ub825\uc744 \ubc1c\uc0dd\ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-13751-don-qldn1\/#Bao_hiem_nhan_tho_bao_hiem_huu_tri_tu_nguyen_co_thuoc_pham_vi_duoc_tru_khong\" >\uc0dd\uba85\ubcf4\ud5d8\uacfc \uc790\ubc1c\uc801 \ud1f4\uc9c1\uc5f0\uae08\ubcf4\ud5d8\uc740 \uc138\uae08 \uacf5\uc81c \ub300\uc0c1\uc778\uac00\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_Cong_van_13751DON-QLDN1_dang_duoc_ke_toan_tien_luong_dac_biet_quan_tam\"><\/span><b>\uae09\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1\uc5d0 \ud2b9\ubcc4\ud55c \uad00\uc2ec\uc744 \ubcf4\uc774\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uac1c\uc778\uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 253\/2026\/ND-CP\uac00 \uacf5\uc2dd\uc801\uc73c\ub85c \ubc1c\ud6a8\ub418\uc5b4 2026\ub144 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uac70\uc8fc\uc790\uc758 \uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubc95\ub960 \uccb4\uacc4\uc758 \ubcc0\ud654\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub97c \uace0\uc6a9\ud558\ub294 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc5d0\uac8c \uc0c1\ub2f9\ud55c \ud63c\ub780\uc744 \uc57c\uae30\ud558\uace0 \uc788\uc73c\uba70, \uac1c\uc778\uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc911 \uc5b4\ub5a4 \ud56d\ubaa9\uc744 \uacf5\uc81c\ud574\uc57c \ud558\ub294\uc9c0, \uadf8\ub9ac\uace0 \uadfc\ub85c\uc790\uac00 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uadfc\ubb34\ud558\ub294 \ub3d9\uc548\uc5d0\ub3c4 \ud574\uc678\uc5d0\uc11c \uc758\ubb34\uc801\uc73c\ub85c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud558\ub294 \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud574\uc57c \ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \uace0\ubbfc\uc774 \ub9ce\uc544\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 \uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1\uc5d0\uc11c \uc774 \uc9c8\ubb38\uc5d0 \ub300\ud55c \uc9c1\uc811\uc801\uc778 \ub2f5\ubcc0\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774\ub294 \uc0c8\ub85c\uc6b4 \ubc95\ub960 \ubb38\uc11c\uac00 \uc544\ub2c8\ub77c \uae30\uc874 \uaddc\uc815\uc744 \uae30\ubc18\uc73c\ub85c \ud55c \uc801\uc6a9 \uc9c0\uce68\uc785\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"noopener\"> 2025\ub144 \uc138\ubb34\ud589\uc815\ubc95<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774 \uc9c0\uce68\uc740 \ubc95\ub839 253\/2026\/ND-CP\uc5d0 \uadfc\uac70\ud558\uace0 \uc788\uc9c0\ub9cc, \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790 \uae30\uc5c5, \ub300\ud45c \uc0ac\ubb34\uc18c \ubc0f \uc678\uad6d\uc778 \uc804\ubb38\uac00\ub97c \uace0\uc6a9\ud558\ub294 \uae30\uc5c5\uc774 \uc9c1\uba74\ud558\ub294 \uc77c\ubc18\uc801\uc778 \uc0c1\ud669\uc744 \uc815\ud655\ud558\uac8c \ub2e4\ub8e8\uace0 \uc788\uc5b4 \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\uac00 \ub9e4\uc6b0 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae09\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uc788\uc5b4 \ud68c\ub78c 13751\/DON-QLDN1\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub294 \ub450 \uac00\uc9c0 \uad6c\uccb4\uc801\uc778 \uc774\uc810\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uccab\uc9f8, \uc9c0\uae09 \uae30\uac04\ubd80\ud130 \uacfc\uc138 \ub300\uc0c1 \uac1c\uc778 \uc18c\ub4dd\uc744 \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ud558\uc5ec \uc5f0\uac04 \uc138\uae08 \uc815\uc0b0 \uc2dc \uc18c\uae09 \uc870\uc815\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub458\uc9f8, \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uae09\uc5ec \uae30\ub85d \uac80\ud1a0 \uc2dc \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc124\uba85\ud560 \uc218 \uc788\ub294 \ud655\uc2e4\ud55c \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ma_Cong_van_13751DON-QLDN1_dan_chieu\"><\/span><b>\uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc5d0 \uc778\uc6a9\ub41c \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9745\" aria-describedby=\"caption-attachment-9745\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9745\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 C\u00f4ng v\u0103n 13751\/DON-QLDN1 d\u1eabn chi\u1ebfu\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9745\" class=\"wp-caption-text\">\uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc5d0 \uc778\uc6a9\ub41c \ubc95\uc801 \uadfc\uac70<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc5d0 \ub2f4\uae34 \uc804\uccb4 \uc9c0\uce68\uc740 \ub2e4\uc74c \uc138 \uac00\uc9c0 \ubc95\uc801 \uadfc\uac70\uc5d0 \uae30\ubc18\ud569\ub2c8\ub2e4. \uc989, \uc138\ubb34 \ub2f9\uad6d\uc758 \uc9c0\uce68 \uc81c\uacf5 \uad8c\ud55c, \uac1c\uc778 \uac70\uc8fc\uc9c0 \uacb0\uc815 \uc870\uac74, \uadf8\ub9ac\uace0 \uacfc\uc138 \ub300\uc0c1 \uac1c\uc778 \uc18c\ub4dd \uacc4\uc0b0 \uc2dc \uacf5\uc81c \ud56d\ubaa9\uc5d0 \ub300\ud55c \uaddc\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_38_Luat_Quan_ly_thue_2025_Co_so_de_co_quan_thue_ban_hanh_huong_dan\"><\/span><b>2025\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c38\uc870: \uc138\ubb34\ub2f9\uad6d\uc758 \uc9c0\uce68 \ubc1c\ub839 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1\uc740 \uc8fc\ub85c 2025\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c38\uc870\uc5d0 \uba85\uc2dc\ub41c \uc138\ubb34\ud589\uc815\uae30\uad00\uc758 \uc758\ubb34\uc5d0 \uadfc\uac70\ud558\uba70, \ud574\ub2f9 \uc870\ud56d\uc740 \uc138\ubb34\ub2f9\uad6d\uc774 \ub2e4\uc74c\uacfc \uac19\uc740 \uc758\ubb34\ub97c \uc9c0\ub2cc\ub2e4\uace0 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790\uc5d0\uac8c \uc138\ubc95\uc744 \ubcf4\uae09, \ud64d\ubcf4, \uc548\ub0b4 \ubc0f \uc124\uba85\ud558\uace0, \uc138\ubb34 \ud589\uc815 \uc808\ucc28, \uc790\ubc1c\uc801 \ub0a9\uc138 \uc900\uc218 \uc7a5\ub824 \ud504\ub85c\uadf8\ub7a8 \ubc0f \uc6b0\ub300 \uc870\uce58\ub97c \uc9c0\ubc29 \ubc0f \uba74 \ub2e8\uc704 \uacf5\uacf5 \ud589\uc815 \uc11c\ube44\uc2a4 \uc13c\ud130, \uc138\ubb34 \uad00\ub9ac \uc815\ubcf4 \uc2dc\uc2a4\ud15c \ubc0f \ub300\uc911 \ub9e4\uccb4\ub97c \ud1b5\ud574 \uacf5\uac1c\ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc774\uc720\ub85c \uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc740 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uc124\uba85\uc744 \ub4e4\uc744 \uc218 \uc788\ub294 \uacf5\uc2dd\uc801\uc778 \ucc44\ub110\ub85c\uc11c \uac00\uce58\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ube44\ub85d \ubc95\uc801 \ud6a8\ub825\uc774 \uc788\ub294 \ubb38\uc11c\ub294 \uc544\ub2c8\uc9c0\ub9cc, \uae30\uc5c5\ub4e4\uc740 \uc720\uc0ac\ud55c \uc0ac\ub840\ub97c \ucc98\ub9ac\ud560 \ub54c \uc77c\uad00\ub41c \uae30\uc900\uc73c\ub85c \ud65c\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ca_nhan_cu_tru_theo_khoan_1_Dieu_4_Nghi_dinh_2532026ND-CP\"><\/span><b>\uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c4\uc870 1\ud56d\uc5d0 \uba85\uc2dc\ub41c \uac1c\uc778 \uac70\uc8fc \uc694\uac74.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc758 \uccab \ubc88\uc9f8 \ud575\uc2ec \uc0ac\ud56d\uc740 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uac00 &quot;\uac70\uc8fc\uc790&quot; \ubc94\uc8fc\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc65c\ub0d0\ud558\uba74 \uc774 \uacf5\uc2dd \uc11c\ud55c\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uacf5\uc81c \ub300\uc0c1\uc740 \uac70\uc8fc\uc790\uc5d0\uac8c\ub9cc \ud574\ub2f9\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c4\uc870 1\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc785\uad6d\uc77c\uc744 \uae30\uc900\uc73c\ub85c 1\ub144 \ub610\ub294 12\uac1c\uc6d4 \uc5f0\uc18d \uae30\uac04 \ub0b4\uc5d0 183\uc77c \uc774\uc0c1 \ubca0\ud2b8\ub0a8\uc5d0 \uccb4\ub958\ud558\ub294 \uacbd\uc6b0\ub97c \uccb4\ub958 \uae30\uac04\uc73c\ub85c \uc778\uc815\ud569\ub2c8\ub2e4. \uc785\uad6d \ubc0f \ucd9c\uad6d\ud558\ub294 \uacbd\uc6b0, \uc785\uad6d\uc77c\uc740 1\uc77c, \ucd9c\uad6d\uc77c\uc740 1\uc77c\ub85c \uacc4\uc0b0\ud558\uba70, \uc785\uad6d\uacfc \ucd9c\uad6d\uc774 \uac19\uc740 \ub0a0\uc778 \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9 \uc77c\uc218\ub97c 1\uc77c\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc785\uad6d \ubc0f \ucd9c\uad6d \ub0a0\uc9dc\ub294 \uac1c\uc778\uc758 \uc5ec\uad8c, \uc5ec\ud589 \uc11c\ub958 \ub610\ub294 \uc785\ucd9c\uad6d \ubaa9\uc801\uacfc \uad00\ub828\ub41c \uae30\ud0c0 \uc11c\ub958\uc5d0 \ub300\ud55c \uc774\ubbfc\uad6d \ub2f9\uad6d\uc758 \uc778\uc99d\uc744 \uae30\uc900\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uacfc \uccb4\ub958 \uad6d\uac00\ub97c \uc790\uc8fc \uc624\uac00\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uacbd\uc6b0, \uae09\uc5ec \ub2f4\ub2f9\uc790\ub294 \ud68c\ub78c 13751\/DON-QLDN1\uc5d0 \ub530\ub77c \uacf5\uc81c\ub97c \uc801\uc6a9\ud558\uae30 \uc804\uc5d0 \uac70\uc8fc \uc0c1\ud0dc\ub97c \ud655\uc778\ud558\uae30 \uc704\ud574 \uc785\ucd9c\uad6d \uc77c\uc815\uc744 \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=\"Cac_khoan_bao_hiem_duoc_tru_theo_khoan_2_Dieu_46_Nghi_dinh_2532026ND-CP\"><\/span><b>\ubcf4\ud5d8\ub8cc\ub294 \ubc95\ub839 253\/2026\/ND-CP \uc81c46\uc870 2\ud56d\uc5d0 \ub530\ub77c \uacf5\uc81c\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc758 \uac70\uc8fc \uc0c1\ud0dc\ub97c \ud655\uc778\ud55c \ud6c4, \uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc740 \uae09\uc5ec \ubc0f \uc784\uae08\uc5d0 \ub300\ud55c \uacfc\uc138 \uc18c\ub4dd\uc744 \uacb0\uc815\ud558\uae30 \uc704\ud574 \ubc95\ub839 253\/2026\/ND-CP \uc81c46\uc870 2\ud56d\uc744 \ucc38\uc870\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uacfc\uc138 \uc18c\ub4dd\uc740 \ubc95\ub839 \uc81c8\uc870\uc5d0 \uaddc\uc815\ub41c \ucd1d \uacfc\uc138 \uc18c\ub4dd\uc5d0\uc11c \ub2e4\uc74c \uae08\uc561\uc744 \ucc28\uac10\ud55c \uae08\uc561\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\ub8cc, \uac74\uac15\ubcf4\ud5d8\ub8cc, \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc, \uc758\ubb34\ubcf4\ud5d8 \uac00\uc785\uc774 \uc694\uad6c\ub418\ub294 \ud2b9\uc815 \uc0b0\uc5c5 \ubc0f \uc9c1\uc885\uc5d0 \ub300\ud55c \uc804\ubb38\uc9c1 \ubc30\uc0c1\ucc45\uc784\ubcf4\ud5d8\ub8cc, \uc0ac\ud68c\ubcf4\ud5d8\ubc95\uc5d0 \ub530\ub978 \uc790\ubc1c\uc801 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc, \uac74\uac15\ubcf4\ud5d8\ubc95\uc5d0 \ub530\ub978 \uc790\ubc1c\uc801 \uac74\uac15\ubcf4\ud5d8\ub8cc, \uc0ac\ud68c\ubcf4\ud5d8\ubc95\uc5d0 \ub530\ub978 \ucd94\uac00 \ud1f4\uc9c1\ubcf4\ud5d8\ub8cc, \uc790\ubc1c\uc801 \ud1f4\uc9c1\ubcf4\ud5d8 \uac00\uc785, \uadf8\ub9ac\uace0 \uc0dd\uba85\ubcf4\ud5d8\ub8cc.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc5d0 \ub530\ub974\uba74 \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc758 \ubc94\uc704\ub294 \uc0c1\ub2f9\ud788 \ub113\uc73c\uba70, \uc758\ubb34 \ubcf4\ud5d8\uacfc \uc77c\ubd80 \uc790\ubc1c\uc801 \ubcf4\ud5d8 \uc720\ud615\uc744 \ubaa8\ub450 \ud3ec\ud568\ud569\ub2c8\ub2e4. \ub2e8, \uc704 \uc870\ud56d\uc5d0 \uba85\uc2dc\ub41c \uc720\ud615\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uae09\uc5ec \ub2f4\ub2f9\uc790\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uae09\uc5ec \uacf5\uc81c \ud56d\ubaa9\uc744 \uad6c\ubd84\ud560 \ub54c \uc774 \ubaa9\ub85d\uc744 \ud56d\ubaa9\ubcc4\ub85c \uaf3c\uaf3c\ud788 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_dong_bao_hiem_bat_buoc_o_nuoc_ngoai\"><\/span><b>\uc758\ubb34\ubcf4\ud5d8\ub8cc\uac00 \ud574\uc678\uc5d0\uc11c \ub0a9\ubd80\ub418\ub294 \uacbd\uc6b0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc5d0\uc11c \uba85\ud655\ud788 \ubc1d\ud78c \uac00\uc7a5 \uc911\uc694\ud55c \uc0ac\ud56d\uc740 \uc678\uad6d\uc778 \uadfc\ub85c\uc790, \uc989 \ubca0\ud2b8\ub0a8\uc5d0 \uac70\uc8fc\ud558\uba74\uc11c \ud574\uc678\uc5d0\uc11c \uae09\uc5ec \ubc0f \uc784\uae08\uc744 \ubc1b\uace0 \ud574\ub2f9 \ubcf4\ud5d8 \uc9c0\uae09 \uad6d\uac00\uc5d0\uc11c \uaddc\uc815\ud55c \uc758\ubb34 \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc5d0 \ucc38\uc5ec\ud55c \uac1c\uc778\uc5d0 \uad00\ud55c \uac83\uc785\ub2c8\ub2e4. \uc2dc\ud589\ub839 253\/2026\/ND-CP\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0 \uac70\uc8fc\ud558\uba74\uc11c \ud574\uc678\uc5d0\uc11c \uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd\uc744 \uc5bb\uace0, \ud574\ub2f9 \uc18c\ub4dd\uc744 \ub0a9\ubd80\ud558\ub294 \uad6d\uac00\uc5d0\uc11c \uaddc\uc815\ud55c \uc0ac\ud68c \ubcf4\ud5d8, \uac74\uac15 \ubcf4\ud5d8, \uc2e4\uc5c5 \ubcf4\ud5d8, \ud2b9\uc815 \uc9c1\uc885\uc5d0 \ub300\ud55c \uc804\ubb38\uc9c1 \ubc30\uc0c1 \ucc45\uc784 \ubcf4\ud5d8 \ub4f1\uc758 \uc758\ubb34 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud55c \uacbd\uc6b0, \ud574\ub2f9 \ubcf4\ud5d8\ub8cc\ub294 \uae09\uc5ec \ubc0f \uc784\uae08\uc5d0 \ub300\ud55c \uacfc\uc138 \uc18c\ub4dd\uc744 \uc0b0\uc815\ud560 \ub54c \uacfc\uc138 \uc18c\ub4dd\uc5d0\uc11c \uacf5\uc81c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 13751\/DON-QLDN1\uc740 \ubc14\ub85c \uc774 \uc810\uc744 \uae30\uc5c5\ub4e4\uc5d0\uac8c \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc989, \uc758\ubb34 \ubcf4\ud5d8\ub8cc\ub97c \ubca0\ud2b8\ub0a8 \uc0ac\ud68c\ubcf4\ud5d8\ubc95\uc774 \uc544\ub2cc \uc678\uad6d\ubc95\uc5d0 \ub530\ub77c \ub0a9\ubd80\ud558\ub354\ub77c\ub3c4, \ud574\ub2f9 \ubcf4\ud5d8\ub8cc\uac00 \ub0a9\ubd80 \uad6d\uac00\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c &quot;\uc758\ubb34\uc801&quot;\uc774\ub77c\ub294 \uac83\uc744 \uc99d\uba85\ud560 \uc218 \uc788\ub2e4\uba74, \uadfc\ub85c\uc790\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uacfc\uc138 \uc18c\ub4dd\uc744 \uacc4\uc0b0\ud560 \ub54c \ud574\ub2f9 \ubcf4\ud5d8\ub8cc\ub97c \uacf5\uc81c\ud560 \uc218 \uc788\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_cua_Cong_van_va_cach_doanh_nghiep_ap_dung\"><\/span><b>\uacf5\uc2dd \uc11c\ud55c\uc758 \uacb0\ub860 \ubc0f \uae30\uc5c5\uc5d0\uc11c \uc774\ub97c \uc801\uc6a9\ud558\ub294 \ubc29\ubc95.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc758 \ub0b4\uc6a9\uc744 \ubc14\ud0d5\uc73c\ub85c, \uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. 253\/2026\/ND-CP \uc2dc\ud589\ub839 \uc81c4\uc870 1\ud56d\uc5d0 \uaddc\uc815\ub41c \ubc14\uc640 \uac19\uc774 \uac70\uc8fc\ubbfc\uc778 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uacbd\uc6b0, \uae09\uc5ec \ubc0f \uc784\uae08\uc5d0 \ub300\ud55c \uacfc\uc138\uc18c\ub4dd\uc744 \uc0b0\uc815\ud560 \ub54c \ub0a9\uc138\uc790\ub294 2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95\uc5d0 \ub530\ub77c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \uacf5\uc81c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc774 2026\ub144\uc5d0 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uae09\uc5ec \uae30\ub85d\uc5d0 \uc77c\ub960\uc801\uc73c\ub85c \uc801\uc6a9\ud574\uc57c \ud560 \uc9c0\uce68\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xac_dinh_khoan_BHXH_duoc_tru_cho_lao_dong_nuoc_ngoai\"><\/span><b>\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacf5\uc81c\uc561 \uc0b0\uc815 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc758 \ucde8\uc9c0\ub97c \uc81c\ub300\ub85c \uc774\ud589\ud558\uae30 \uc704\ud574 \uae09\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c \ub124 \ub2e8\uacc4\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubcf8\uc778\uc758 \uac70\uc8fc \uc0c1\ud0dc\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624: <\/b><span style=\"font-weight: 400;\">\uc785\uad6d \ubc0f \ucd9c\uad6d \uc77c\uc815\uc744 \ubc95\ub839 253\/2026\/ND-CP \uc81c4\uc870 1\ud56d\uc5d0 \uba85\uc2dc\ub41c 183\uc77c \uc870\uac74\uacfc \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud604\uc7ac \uac00\uc785\ud558\uc2e0 \ubcf4\ud5d8\uc758 \uc885\ub958\ub97c \ud655\uc778\ud558\uc138\uc694: <\/b><span style=\"font-weight: 400;\">\ub0a9\ubd80\uc561\uc744 2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95\uc5d0 \ub530\ub978 \uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc \ub610\ub294 \uc678\uad6d\ubc95\uc5d0 \ub530\ub978 \uc758\ubb34 \ubcf4\ud5d8\ub8cc\ub85c \uba85\ud655\ud558\uac8c \ubd84\ub958\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc99d\ube59 \uc11c\ub958\ub97c \uc900\ube44\ud558\uc138\uc694: <\/b><span style=\"font-weight: 400;\">\ud574\uc678\uc5d0\uc11c \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud55c \uacbd\uc6b0, \ud574\ub2f9 \uad6d\uac00\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \uc758\ubb34\uc801\uc73c\ub85c \uac00\uc785\ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958\uc640 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uc2e4\uc81c\ub85c \ub0a9\ubd80\ud55c \uae08\uc561\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacfc\uc138 \uc18c\ub4dd\uc5d0\uc11c \uc9c1\uc811 \uacf5\uc81c\ud558\uc138\uc694: <\/b><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c46\uc870 2\ud56d\uc5d0 \uba85\uc2dc\ub41c \uacf5\uc2dd\uc744 \uc801\uc6a9\ud558\uc5ec, \ub0a9\ubd80\ud574\uc57c \ud560 \uac1c\uc778\uc18c\ub4dd\uc138\ub97c \uacc4\uc0b0\ud558\uae30 \uc804\uc5d0 \ucd1d \uacfc\uc138\uc18c\ub4dd\uc5d0\uc11c \uc801\uaca9 \ubcf4\ud5d8\uae08\uc561\uc744 \uacf5\uc81c\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> B\uc528\ub294 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc5d0\uc11c \uadfc\ubb34\ud558\ub294 \uc678\uad6d\uc778 \uc804\ubb38\uac00\ub85c, 2026\ub144\uc5d0 \ubca0\ud2b8\ub0a8\uc5d0 220\uc77c \uc774\uc0c1 \uccb4\ub958\ud558\uc5ec \uac70\uc8fc\uc790 \uc790\uaca9\uc744 \uac16\ucd94\uc5c8\uc2b5\ub2c8\ub2e4. B\uc528\ub294 \ubcf8\uad6d \ubc95\ub960\uc5d0 \ub530\ub77c \uc5f0\uac04 4\ucc9c\ub9cc VND\uc5d0 \ud574\ub2f9\ud558\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ub0a9\ubd80\ud558\uace0 \uc788\uc73c\uba70, \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uae09\uc5ec \uc18c\ub4dd\ub3c4 \ubc1b\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc758 \uc9c0\uce68\uc5d0 \ub530\ub974\uba74, B\uc528\uac00 \ud574\uc678\uc5d0\uc11c \ub0a9\ubd80\ud55c 4\ucc9c\ub9cc VND\uc758 \uc758\ubb34 \ubcf4\ud5d8\ub8cc\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \uc0b0\uc815\ud560 \ub54c \uacfc\uc138 \uc18c\ub4dd\uc5d0\uc11c \uacf5\uc81c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e8, \ud574\ub2f9 \uae30\uc5c5\uc774 \ud574\ub2f9 \uad6d\uac00\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uac00 \uc758\ubb34\uc801\uc784\uc744 \uc99d\uba85\ud558\ub294 \ubaa8\ub4e0 \uc11c\ub958\ub97c \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_ap_dung_va_luu_y_ve_hieu_luc_thi_hanh\"><\/span><b>\uc2e0\uccad \uc2dc\uc810 \ubc0f \ud6a8\ub825 \ubc1c\uc0dd\uc77c\uc5d0 \ub300\ud55c \ucc38\uace0 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 253\/2026\/ND-CP \uc81c69\uc870 1\ud56d\uc5d0 \ub530\ub974\uba74, \uc774 \ubc95\ub839\uc740 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ud6a8\ub825\uc744 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc0ac\uc5c5 \uc18c\ub4dd \ubc0f \uac70\uc8fc\uc790 \uac1c\uc778\uc758 \uae09\uc5ec\/\uc784\uae08 \uad00\ub828 \uaddc\uc815\uc740 2026\ub144 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uc989\uc2dc \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc989, \uacf5\uc2dd \uc11c\ud55c\uc5d0 \uc81c\uc2dc\ub41c \uc9c0\uce68\uc740 \ud574\ub2f9 \ubb38\uc11c\uc758 \ud6a8\ub825 \ubc1c\uc0dd\uc77c\ubfd0\ub9cc \uc544\ub2c8\ub77c 2026\ub144 \uacfc\uc138\uc5f0\ub3c4 \uc804\uccb4\uc5d0 \uac78\uccd0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub97c \uace0\uc6a9\ud558\ub294 \uae30\uc5c5\uc740 2026\ub144 \ucd08\ubd80\ud130 \ubaa8\ub4e0 \uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \uae30\uac04\uc744 \uac80\ud1a0\ud558\uc5ec \uacf5\uc2dd \uc11c\ud55c\uc758 \ucde8\uc9c0\uc5d0 \ub530\ub77c \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\uac00 \uacf5\uc81c\ub418\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud558\uba70, \uc774 \uc11c\ud55c \ubc1c\ud589 \uc774\uc804 \uae30\uac04\uc5d0 \uadfc\ub85c\uc790\ub85c\ubd80\ud130 \uc138\uae08\uc774 \uc6d0\ucc9c\uc9d5\uc218\ub41c \uc0c1\ud669\uc744 \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\ucc38\uc870:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\ub97c \uacb0\uc815\ud558\ub294 \ubc29\ubc95.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_ap_dung_Cong_van\"><\/span><b>\uacf5\uc2dd \uc11c\ub958\ub97c \uc2e0\uccad\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uccab\uc9f8, \uac70\uc8fc \uc694\uac74\uc774 \uac04\uacfc\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc77c\ubd80 \uae30\uc5c5\uc740 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc5d0 \ub300\ud574 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub97c \uacf5\uc81c\ud558\uba74\uc11c, \ud574\ub2f9 \uac1c\uc778\uc774 \ubc95\ub839 253\/2026\/ND-CP \uc81c4\uc870 1\ud56d\uc5d0 \uba85\uc2dc\ub41c \uac70\uc8fc \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \uba85\ud655\ud788 \ud655\uc778\ud558\uc9c0 \uc54a\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub458\uc9f8, \ud574\uc678 \uc758\ubb34 \ubcf4\ud5d8 \uac00\uc785\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958\uac00 \ubd80\uc871\ud55c \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uc774\ub294 \uacf5\uc2dd \uc11c\ub958 \uc2e0\uccad \uc2dc \uac00\uc7a5 \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218\ub85c, \uae30\uc5c5\ub4e4\uc774 \uc8fc\uc7ac\uad6d \ubc95\ub960\uc5d0 \ub530\ub77c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uac00 \uc758\ubb34\uc801\uc774\ub77c\ub294 \uc99d\ube59 \uc11c\ub958 \uc5c6\uc774 \ubcf4\ud5d8\ub8cc\ub97c \uc9c1\uc811 \uacf5\uc81c\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc14b\uc9f8, \uc758\ubb34\ubcf4\ud5d8\uacfc \uc790\ubc1c\uc801\ubcf4\ud5d8\uc744 \ud63c\ub3d9\ud558\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ud574\uc678\uc5d0\uc11c \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uac00 \ub0a9\ubd80\ud558\ub294 \ubaa8\ub4e0 \ubcf4\ud5d8\ub8cc\uac00 \uacf5\uc81c \ub300\uc0c1\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ud574\ub2f9 \uad6d\uac00\uc5d0\uc11c \uc758\ubb34\uc801\uc73c\ub85c \uac00\uc785\ud574\uc57c \ud558\ub294 \ubcf4\ud5d8\ub8cc\ub9cc \uacf5\uc81c \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub137\uc9f8, 2026\ub144 \uacfc\uc138\uc5f0\ub3c4 \uc2dc\uc791 \uc774\ud6c4 \uaddc\uc815\uc774 \uc2dc\uc758\uc801\uc808\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. 2026\ub144 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uaddc\uc815\uc774 \uc18c\uae09 \uc801\uc6a9\ub418\ubbc0\ub85c, \uacf5\uc2dd \uc11c\ud55c\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\ub294 \ub370 \ub2a6\ub294 \uae30\uc5c5\uc740 \uae30\uc874 \uacf5\uc81c \uae30\uac04\uc744 \uc7ac\uc870\uc815\ud574\uc57c \ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_lam_gi_de_tuan_thu_dung_quy_dinh\"><\/span><b>\uae30\uc5c5\uc740 \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ubb34\uc5c7\uc744 \ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9746\" aria-describedby=\"caption-attachment-9746\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9746\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1.jpg\" alt=\"Doanh nghi\u1ec7p n\u00ean l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang C\u00f4ng v\u0103n 13751\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9746\" class=\"wp-caption-text\">\uae30\uc5c5\uc740 \uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \ubb34\uc5c7\uc744 \ud574\uc57c \ud560\uae4c\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 2025\ub144 \uc138\ubb34\ud589\uc815\ubc95, 2025\ub144 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95, \uc2dc\ud589\ub839 253\/2026\/ND-CP, \uadf8\ub9ac\uace0 \uacf5\ubb38\uc11c 13751\/DON-QLDN1\uacfc \uac19\uc740 \uc9c0\uce68 \ubb38\uc11c \ub4f1 \uc138\ubc95\uc774 \ub04a\uc784\uc5c6\uc774 \uac1c\uc815\ub428\uc5d0 \ub530\ub77c, \uac01 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc11c\ub958\uc5d0 \uc774\ub7ec\ud55c \ubc95\uaddc\ub97c \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc804\ubb38\uc801\uc778 \uc5ed\ub7c9\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9cc\uc57d \uae30\uc5c5\uc5d0 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uac1c\uc778 \uc18c\ub4dd\uc138\uc5d0 \ub300\ud55c \ucda9\ubd84\ud55c \uc804\ubb38\uc131\uc744 \uac16\ucd98 \ud68c\uacc4 \ubd80\uc11c\uac00 \uc5c6\ub2e4\uba74, \ud574\uacb0\ucc45\uc740...<\/span> <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/\">\uc678\uad6d \uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/strong><\/span><span style=\"font-weight: 400;\">\u00a0MAN(Master Accountant Network)\uacfc \uac19\uc740 \uc804\ubb38 \ubd80\uc11c\uc758 \uc804\ubb38 \uc9c0\uc2dd\uc744 \ud65c\uc6a9\ud558\uc5ec \ubaa8\ub4e0 \uacf5\uc81c \ubc0f \uc2e0\uace0\uac00 \ucd5c\uc2e0 \uc9c0\uce68\uc744 \uc900\uc218\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5ec\ub7ec \uad6d\uac00\uc5d0\uc11c \uc18c\ub4dd\uc744 \uc5bb\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub098, \uc774 \uc11c\ub958 \ubc1c\uae09 \uc804\uc5d0 \uacf5\uc81c \uae30\uac04\uc744 \uac80\ud1a0\ud574\uc57c \ud558\ub294 \uae30\uc5c5\uacfc \uac19\uc774 \ub354 \ubcf5\uc7a1\ud55c \uacbd\uc6b0\uc5d0\ub294 \ub2f4\ub2f9 \ud300\uc774...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-dich-vu-ke-toan\/\"> \ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\uc758 \uc11c\ube44\uc2a4\ub294 \ud2b9\uc815 \uae30\ub85d\uc744 \uc0c1\ud638 \ucc38\uc870\ud558\uc5ec \uc138\ubb34 \uc870\uc0ac \uc2dc \uccb4\ub0a9 \uc138\uae08 \ubc1c\uc0dd \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI ho\u1eb7c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 quy m\u00f4 nh\u00e2n s\u1ef1 n\u01b0\u1edbc ngo\u00e0i l\u1edbn nh\u01b0ng mu\u1ed1n t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, ph\u01b0\u01a1ng \u00e1n thu\u00ea d\u1ecbch k\u1ebf to\u00e1n ngo\u00e0i <\/span><span style=\"font-weight: 400;\">\uc774 \uc635\uc158\uc744 \uc774\uc6a9\ud558\uba74 \ub300\uaddc\ubaa8 \ub0b4\ubd80 \ud300\uc744 \uc720\uc9c0\ud558\uc9c0 \uc54a\uace0\ub3c4 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\ucc45\uc758 \ubaa8\ub4e0 \ubcc0\uacbd \uc0ac\ud56d\uc744 \ucd5c\uc2e0 \uc0c1\ud0dc\ub85c \uc720\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1\uc740 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub97c \uace0\uc6a9\ud558\ub294 \uae30\uc5c5\uc774 \uc9c1\uba74\ud558\ub294 \uc77c\ubc18\uc801\uc774\uace0 \uc2e4\uc9c8\uc801\uc778 \ubb38\uc81c\ub97c \ub2e4\ub8e8\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc989, \uadfc\ub85c\uc790\uac00 \ud574\uc678\uc5d0\uc11c \ub0a9\ubd80\ud55c \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uacfc\uc138 \ub300\uc0c1 \uac1c\uc778 \uc18c\ub4dd\uc744 \uc0b0\uc815\ud560 \ub54c \uacf5\uc81c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e8, \ud574\ub2f9 \uadfc\ub85c\uc790\uac00 \ubc95\ub839 253\/2026\/ND-CP\uc5d0 \ub530\ub77c \uac70\uc8fc\uc790\uc774\uace0, \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uac00 \uc758\ubb34\uc801\uc784\uc744 \uc99d\uba85\ud558\ub294 \ubaa8\ub4e0 \uc11c\ub958\ub97c \uac16\ucd94\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub97c \uc801\uc6a9\ud560 \ub54c \uae30\uc5b5\ud574\uc57c \ud560 \uc138 \uac00\uc9c0 \ud575\uc2ec \uc0ac\ud56d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacf5\uc81c \ud61c\ud0dd\uc744 \uace0\ub824\ud558\uae30 \uc804\uc5d0 \uc815\ud655\ud55c \uac70\uc8fc \uc0c1\ud0dc\ub97c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacf5\uc81c \ub300\uc0c1 \ubcf4\ud5d8 \ud56d\ubaa9 \ubaa9\ub85d\uc740 \ubc95\ub839 253\/2026\/ND-CP \uc81c46\uc870 2\ud56d\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144 \uacfc\uc138\uc5f0\ub3c4 \uc804\uccb4\uc5d0 \uc801\uc6a9\ub420 \uc774 \uaddc\uc815\uc740 \uae30\uc5c5\uc774 \ud574\ub2f9 \ubb38\uc11c\ub97c \ubc1c\ud589\ud558\uae30 \uc804\uc5d0 \ubaa8\ub4e0 \uacf5\uc81c \uae30\uac04\uc744 \uac80\ud1a0\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \uc2dc\uae30\uc801\uc808\ud55c \uc870\uc5b8\uacfc \uc9c0\uc6d0\uc744 \uc704\ud574!<\/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\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: 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;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_13751DON-QLDN1\"><\/span><b>\uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_13751DON-QLDN1_ap_dung_cho_doi_tuong_nao\"><\/span><b>\uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1\uc758 \uc801\uc6a9 \ub300\uc0c1\uc740 \uc5b4\ub5a4 \uae30\uad00\ub4e4\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1\uc740 \ubc95\ub839 253\/2026\/ND-CP \uc81c4\uc870 1\ud56d\uc5d0 \ub530\ub77c \ubca0\ud2b8\ub0a8\uc5d0 \uac70\uc8fc\ud558\uba70 \uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd\uc774 \uc788\uace0 \uc0ac\ud68c \ubcf4\ud5d8\uc5d0 \uae30\uc5ec\ud558\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc5d0\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_BHXH_dong_o_nuoc_ngoai_co_duoc_tru_khi_tinh_thue_TNCN_tai_Viet_Nam_khong\"><\/span><b>\ud574\uc678\uc5d0\uc11c \ub0a9\ubd80\ud55c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uac1c\uc778\uc18c\ub4dd\uc138\ub97c \uacc4\uc0b0\ud560 \ub54c \uacf5\uc81c \ub300\uc0c1\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub124, \ud574\ub2f9 \uac1c\uc778\uc774 \ub4f1\ub85d\ub41c \uad6d\uac00\uc5d0\uc11c \uc758\ubb34\uc801\uc73c\ub85c \uac00\uc785\ud574\uc57c \ud558\ub294 \ubcf4\ud5d8(\uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc2e4\uc5c5\ubcf4\ud5d8, \uc804\ubb38\uc9c1 \ubc30\uc0c1\ucc45\uc784\ubcf4\ud5d8 \ub4f1)\uc774\uace0, \uc774\ub97c \ub4b7\ubc1b\uce68\ud558\ub294 \uc99d\ube59 \uc11c\ub958\uac00 \uc788\ub2e4\uba74 \uac00\uc785 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_khong_du_dieu_kien_cu_tru_co_duoc_ap_dung_khoan_tru_theo_Cong_van_khong\"><\/span><b>\uac70\uc8fc \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\ub294 \uac1c\uc778\ub3c4 \uacf5\uc2dd \uc11c\ud55c\uc5d0 \uba85\uc2dc\ub41c \ub300\ub85c \uacf5\uc81c \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc5d0 \uc548\ub0b4\ub41c \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uacf5\uc81c\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uac00 \ubc95\ub839 253\/2026\/ND-CP \uc81c4\uc870 1\ud56d\uc5d0 \ub530\ub77c \uac70\uc8fc\uc790\ub85c \ud310\uc815\ub41c \uacbd\uc6b0\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_13751DON-QLDN1_va_Nghi_dinh_2532026ND-CP_ap_dung_tu_thoi_diem_nao\"><\/span><b>\uacf5\uc2dd \ubb38\uc11c 13751\/DON-QLDN1 \ubc0f \ubc95\ub839 253\/2026\/ND-CP\ub294 \uc5b8\uc81c\ubd80\ud130 \ud6a8\ub825\uc744 \ubc1c\uc0dd\ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 253\/2026\/ND-CP\ub294 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ud6a8\ub825\uc744 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \uac70\uc8fc\uc790 \uac1c\uc778\uc758 \uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd\uc5d0 \uad00\ud55c \uaddc\uc815\uc740 2026\ub144 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc740 \uc774\ub7ec\ud55c \ud6a8\ub825 \ubc94\uc704\uc5d0 \ub530\ub978 \uc801\uc6a9\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_hiem_nhan_tho_bao_hiem_huu_tri_tu_nguyen_co_thuoc_pham_vi_duoc_tru_khong\"><\/span><b>\uc0dd\uba85\ubcf4\ud5d8\uacfc \uc790\ubc1c\uc801 \ud1f4\uc9c1\uc5f0\uae08\ubcf4\ud5d8\uc740 \uc138\uae08 \uacf5\uc81c \ub300\uc0c1\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub124, \uc790\ubc1c\uc801 \ud1f4\uc9c1 \ubcf4\ud5d8\ub8cc\uc640 \uc0dd\uba85 \ubcf4\ud5d8\ub8cc\ub3c4 \uacf5\uc2dd \uc11c\ud55c 13751\/DON-QLDN1\uc5d0 \uc5b8\uae09\ub41c \ubc95\ub839 253\/2026\/ND-CP \uc81c46\uc870 2\ud56d\uc5d0 \ub530\ub77c \uacf5\uc81c \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 13751\/DON-QLDN1 l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m l\u00e0m r\u00f5 m\u1ed9t v\u01b0\u1edbng m\u1eafc m\u00e0 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i g\u1eb7p ph\u1ea3i khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN): kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9743","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\/9743","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=9743"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9743\/revisions"}],"predecessor-version":[{"id":10122,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9743\/revisions\/10122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9744"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}