{"id":7164,"date":"2026-01-06T02:57:05","date_gmt":"2026-01-06T09:57:05","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7164"},"modified":"2026-01-06T02:57:05","modified_gmt":"2026-01-06T09:57:05","slug":"diem-moi-xu-phat-thue-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/diem-moi-xu-phat-thue-hoa-don\/","title":{"rendered":"\u81ea 2026 \u5e74 1 \u6708 16 \u65e5\u8d77\uff0c\u5bf9\u7a0e\u6b3e\u548c\u53d1\u7968\u5b9e\u65bd\u65b0\u7684\u5904\u7f5a\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\" 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>\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u4e3b\u8981\u65b0\u8981\u70b9<\/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\/zh\/diem-moi-xu-phat-thue-hoa-don\/#Bo_sung_pham_vi_dieu_chinh_va_hanh_vi_vi_pham\" >\u6269\u5927\u76d1\u7ba1\u8303\u56f4\u548c\u8fdd\u89c4\u884c\u4e3a\u5904\u7f5a\u8303\u56f4\u3002<\/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\/zh\/diem-moi-xu-phat-thue-hoa-don\/#Nguyen_tac_xu_phat_moi\" >\u65b0\u5904\u7f5a\u539f\u5219<\/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\/zh\/diem-moi-xu-phat-thue-hoa-don\/#Thay_doi_ve_tinh_tiet_nang\" >\u5206\u6ccc\u53d8\u5316<\/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\/zh\/diem-moi-xu-phat-thue-hoa-don\/#Quy_dinh_xu_phat_doi_voi_to_chuc_ca_nhan_lien_quan\" >\u5bf9\u6d89\u4e8b\u7ec4\u7ec7\u548c\u4e2a\u4eba\u7684\u5904\u7f5a\u89c4\u5b9a\u3002<\/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\/zh\/diem-moi-xu-phat-thue-hoa-don\/#Sua_doi_khung_hinh_phat_voi_hanh_vi_lap_hoa_don_khong_dung_thoi_diem\" >\u4fee\u6539\u5173\u4e8e\u5728\u9519\u8bef\u65f6\u95f4\u5f00\u5177\u53d1\u7968\u7684\u5904\u7f5a\u673a\u5236\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/diem-moi-xu-phat-thue-hoa-don\/#Thay_doi_tham_quyen_xu_phat\" >\u53d8\u66f4\u5904\u7f5a\u6743<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/diem-moi-xu-phat-thue-hoa-don\/#Chinh_sua_quy_dinh_ve_trinh_tu_thu_tuc_xu_phat\" >\u4fee\u6539\u6709\u5173\u5904\u7f5a\u7a0b\u5e8f\u7684\u89c4\u5b9a\u3002<\/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\/zh\/diem-moi-xu-phat-thue-hoa-don\/#Dieu_chinh_va_bai_bo_mot_so_hanh_vi_xu_phat_hanh_chinh_ve_hoa_don\" >\u8c03\u6574\u548c\u53d6\u6d88\u4e0e\u53d1\u7968\u76f8\u5173\u7684\u67d0\u4e9b\u884c\u653f\u5904\u7f5a\u3002<\/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\/zh\/diem-moi-xu-phat-thue-hoa-don\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/diem-moi-xu-phat-thue-hoa-don\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/diem-moi-xu-phat-thue-hoa-don\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_thoi_diem_ap_dung\"><\/span><b>\u7533\u8bf7\u7684\u6cd5\u5f8b\u4f9d\u636e\u548c\u65f6\u95f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u7a0e\u6536\u548c\u53d1\u7968\u5904\u7f5a\u7684\u65b0\u89c4\u5b9a\u662f\u6839\u636e\u4ee5\u4e0b\u4f9d\u636e\u5236\u5b9a\u7684\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5bf9\u4e0e\u7a0e\u6536\u548c\u53d1\u7968\u6709\u5173\u7684\u8fdd\u89c4\u884c\u4e3a\u8fdb\u884c\u884c\u653f\u5904\u7f5a\u7684\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u8fdb\u884c\u4fee\u8ba2\u548c\u8865\u5145\u7684\u6cd5\u4ee4\uff0c\u81ea 2026 \u5e74 1 \u6708 16 \u65e5\u8d77\u751f\u6548\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74 12 \u6708 22 \u65e5\u53d1\u5e03\u7684\u7a0e\u52a1\u603b\u5c40\u7b2c 6175\/TCT-PC \u53f7\u5b98\u65b9\u6587\u4ef6\u4ecb\u7ecd\u4e86\u4e0e\u7a0e\u6536\u5904\u7f5a\u548c\u53d1\u7968\u76f8\u5173\u7684\u65b0\u5185\u5bb9\uff0c\u5e76\u63d0\u4f9b\u4e86\u76f8\u5173\u6307\u5bfc\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4ece\u73b0\u5728\u5f00\u59cb\uff0c\u6240\u6709\u8fdd\u89c4\u884c\u4e3a\u90fd\u5c06\u6309\u7167\u65b0\u7684\u6cd5\u5f8b\u6846\u67b6\u8fdb\u884c\u8bc4\u4f30\u548c\u5904\u7406\uff0c\u5305\u62ec\u4ee5\u524d\u53ea\u5bfc\u81f4\u8b66\u544a\u6216\u8f7b\u5fae\u5904\u7f5a\u7684\u8fdd\u89c4\u884c\u4e3a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_diem_moi_noi_bat_trong_Nghi_dinh_3102025ND-CP\"><\/span><b>\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u4e3b\u8981\u65b0\u8981\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5bf9\u7a0e\u6536\u548c\u53d1\u7968\u9886\u57df\u7684\u884c\u653f\u5904\u7f5a\u6cd5\u5f8b\u6846\u67b6\u8fdb\u884c\u4e86\u591a\u9879\u91cd\u8981\u8c03\u6574\u3002\u4ee5\u4e0b\u662f\u7a0e\u52a1\u90e8\u95e8\u5728\u7b2c6175\/CT-PC\u53f7\u516c\u51fd\u4e2d\u8be6\u7ec6\u5217\u51fa\u7684\u5173\u952e\u65b0\u8981\u70b9\uff0c\u91cd\u70b9\u5173\u6ce8\u9002\u7528\u8303\u56f4\u3001\u5904\u7f5a\u539f\u5219\u3001\u8fdd\u89c4\u884c\u4e3a\u4ee5\u53ca\u5904\u7406\u6743\u9650\uff0c\u8fd9\u4e9b\u5185\u5bb9\u5c06\u76f4\u63a5\u5f71\u54cd2026\u5e74\u53ca\u4ee5\u540e\u7a0e\u6cd5\u7684\u9075\u5b88\u60c5\u51b5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_sung_pham_vi_dieu_chinh_va_hanh_vi_vi_pham\"><\/span><b>\u6269\u5927\u76d1\u7ba1\u8303\u56f4\u548c\u8fdd\u89c4\u884c\u4e3a\u5904\u7f5a\u8303\u56f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u3001\u4f01\u4e1a\u548c\u4f1a\u8ba1\u90e8\u95e8\u8f7b\u677e\u7406\u89e3\u5e76\u6b63\u786e\u5e94\u7528\u65b0\u89c4\uff0c\u4ee5\u4e0b\u662f\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u5982\u7b2c 6175\/CT-PC \u53f7\u516c\u51fd\u6240\u8ff0\uff09\u4e2d\u81ea 2026 \u5e74\u8d77\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\u5173\u952e\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u6269\u5927\u4e86\u76d1\u7ba1\u8303\u56f4\uff0c\u5c06\u5176\u4ed6\u6536\u5165\u9879\u76ee\u7eb3\u5165\u7a0e\u6536\u7ba1\u7406\u8303\u7574\uff0c\u4f8b\u5982\u6709\u5173\u56fd\u6709\u8d44\u672c\u5728\u4f01\u4e1a\u4e2d\u7684\u7ba1\u7406\u548c\u6295\u8d44\u7684\u6cd5\u89c4\u4e2d\u89c4\u5b9a\u7684\u6536\u5165\u9879\u76ee\uff0c\u8fd9\u4e9b\u9879\u76ee\u7531\u7a0e\u52a1\u673a\u5173\u8d1f\u8d23\u5f81\u6536\u548c\u5bf9\u8fdd\u89c4\u884c\u4e3a\u5904\u4ee5\u7f5a\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 107\/2023\/QH15 \u53f7\u51b3\u8bae\uff0c\u65b0\u589e\u7684\u7f5a\u6b3e\u7f34\u7eb3\u5b9e\u4f53\u88ab\u5217\u5165\u8d1f\u8d23\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\u7684\u7ec4\u6210\u5355\u4f4d\u540d\u5355\u4e2d\uff0c\u5305\u62ec\u5982\u679c\u903e\u671f\u6216\u672a\u901a\u77e5\uff0c\u5219\u6709\u8d23\u4efb\u901a\u77e5\u53d7\u6b64\u5904\u7f5a\u7684\u7ec4\u6210\u5355\u4f4d\u540d\u5355\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u6cd5\u89c4\u9488\u5bf9\u63d0\u4f9b\u7535\u5b50\u53d1\u7968\u670d\u52a1\u7684\u7ec4\u7ec7\uff0c\u5982\u679c\u672a\u80fd\u786e\u4fdd\u7528\u4e8e\u751f\u6210\u3001\u5b58\u50a8\u548c\u5904\u7406\u6570\u636e\u7684\u89e3\u51b3\u65b9\u6848\u7b26\u5408\u6cd5\u5f8b\u6807\u51c6\uff0c\u5219\u53ef\u80fd\u8fdd\u53cd\u76f8\u5173\u89c4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u76d1\u7ba1\u8303\u56f4\u7684\u6269\u5927\u548c\u65b0\u589e\u8fdd\u89c4\u884c\u4e3a\u8868\u660e\uff0c\u7a0e\u52a1\u7ba1\u7406\u91c7\u53d6\u4e86\u65e5\u76ca\u4e25\u683c\u548c\u5168\u9762\u7684\u65b9\u6cd5\u3002\u7136\u800c\uff0c\u4e3a\u4e86\u786e\u4fdd\u516c\u5e73\u3001\u900f\u660e\uff0c\u5e76\u907f\u514d\u5b9e\u8df5\u4e2d\u51fa\u73b0\u5904\u7f5a\u91cd\u53e0\uff0c\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u540c\u65f6\u8c03\u6574\u548c\u5b8c\u5584\u4e86\u4e0e\u7a0e\u6536\u548c\u53d1\u7968\u76f8\u5173\u7684\u884c\u653f\u5904\u7f5a\u539f\u5219\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_xu_phat_moi\"><\/span><b>\u65b0\u5904\u7f5a\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u89e3\u51b3\u5904\u7f5a\u91cd\u53e0\u95ee\u9898\uff0c\u786e\u4fdd\u7a0e\u6cd5\u9002\u7528\u7684\u516c\u5e73\u6027\u548c\u4e00\u81f4\u6027\uff0c\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u8c03\u6574\u5e76\u660e\u786e\u4e86\u82e5\u5e72\u884c\u653f\u5904\u7f5a\u539f\u5219\u3002\u4ee5\u4e0b\u65b0\u539f\u5219\u5c06\u4f5c\u4e3a2026\u5e74\u8d77\u5b9e\u9645\u8ba4\u5b9a\u8fdd\u89c4\u884c\u4e3a\u3001\u5904\u7f5a\u7b49\u7ea7\u548c\u9002\u7528\u65b9\u6cd5\u7684\u57fa\u7840\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5728\u540c\u4e00\u5929\u9519\u8bef\u7533\u62a5\u591a\u4e2a\u9879\u76ee\uff0c\u53ea\u4f1a\u56e0\u5176\u4e2d\u4e00\u9879\u8fdd\u89c4\u884c\u4e3a\u6309\u6700\u9ad8\u7f5a\u6b3e\u989d\u5ea6\u8fdb\u884c\u5904\u7f5a\uff0c\u800c\u4e0d\u662f\u56e0\u6bcf\u4e2a\u9519\u8bef\u5206\u522b\u8fdb\u884c\u5904\u7f5a\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8bb8\u591a\u5177\u4f53\u6848\u4ef6\u4e2d\u53d6\u6d88\u201c\u5c61\u72af\u201d\u8fd9\u4e00\u52a0\u91cd\u60c5\u8282\uff0c\u5c06\u51cf\u8f7b\u5904\u7f5a\u91cd\u53e0\u5e26\u6765\u7684\u8d1f\u62c5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u7eb3\u7a0e\u4eba\u591a\u6b21\u5728\u9519\u8bef\u7684\u65f6\u95f4\u5f00\u5177\u53d1\u7968\u6216\u672a\u5f00\u5177\u53d1\u7968\uff0c\u5219\u53ea\u4f1a\u5bf9\u7b2c\u4e00\u6b21\u8fdd\u89c4\u884c\u4e3a\u8fdb\u884c\u5904\u7f5a\uff0c\u7f5a\u6b3e\u91d1\u989d\u4e0e\u8fdd\u89c4\u53d1\u7968\u7684\u603b\u6570\u6210\u6b63\u6bd4\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u4fee\u6539\u5904\u7f5a\u539f\u5219\u7684\u540c\u65f6\uff0c\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u8fd8\u8c03\u6574\u4e86\u52a0\u91cd\u60c5\u8282\u7684\u89c4\u5b9a\uff0c\u4ece\u800c\u660e\u786e\u5730\u5bf9\u8fdd\u89c4\u884c\u4e3a\u7684\u7ea7\u522b\u8fdb\u884c\u5206\u7c7b\uff0c\u5e76\u6839\u636e\u884c\u4e3a\u7684\u6027\u8d28\u548c\u89c4\u6a21\u66f4\u9002\u5f53\u5730\u65bd\u52a0\u5236\u88c1\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_ve_tinh_tiet_nang\"><\/span><b>\u5206\u6ccc\u53d8\u5316<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u65b0\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u4e86\u4e24\u79cd\u9002\u7528\u201c\u5927\u89c4\u6a21\u884c\u653f\u8fdd\u6cd5\u884c\u4e3a\u201d\u52a0\u91cd\u60c5\u8282\u7684\u60c5\u51b5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d89\u53ca 10 \u5f20\u6216\u4ee5\u4e0a\u53d1\u7968\u7684\u53d1\u7968\u8fdd\u89c4\u884c\u4e3a\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9003\u7a0e\u91d1\u989d\u8fbe\u5230\u6216\u8d85\u8fc71\u4ebf\u8d8a\u5357\u76fe\u7684\uff0c\u5c06\u4f9d\u6cd5\u79fb\u4ea4\u884c\u653f\u673a\u5173\u8fdb\u884c\u5904\u7f5a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u660e\u786e\u52a0\u91cd\u5904\u7f5a\u60c5\u8282\u7684\u5224\u5b9a\u6807\u51c6\uff0c\u4ee5\u786e\u4fdd\u5904\u7f5a\u4e0e\u8fdd\u6cd5\u884c\u4e3a\u7684\u4e25\u91cd\u7a0b\u5ea6\u76f8\u79f0\u5916\uff0c\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u8fd8\u6269\u5927\u5e76\u660e\u786e\u4e86\u76f8\u5173\u7ec4\u7ec7\u548c\u4e2a\u4eba\u5728\u63d0\u4f9b\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u548c\u6587\u4ef6\u65b9\u9762\u7684\u6cd5\u5f8b\u8d23\u4efb\u3002\u8fd9\u662f\u4e00\u9879\u65e8\u5728\u63d0\u9ad8\u6267\u6cd5\u8fc7\u7a0b\u4e2d\u4e0e\u7a0e\u52a1\u673a\u5173\u534f\u8c03\u7684\u900f\u660e\u5ea6\u548c\u95ee\u8d23\u5236\u7684\u91cd\u8981\u5185\u5bb9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_xu_phat_doi_voi_to_chuc_ca_nhan_lien_quan\"><\/span><b>\u5bf9\u6d89\u4e8b\u7ec4\u7ec7\u548c\u4e2a\u4eba\u7684\u5904\u7f5a\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u7a0e\u52a1\u673a\u5173\u4e0e\u4fe1\u8d37\u673a\u6784\u4e4b\u95f4\u7684\u5bc6\u5207\u534f\u8c03\u4e0e\u5408\u4f5c\u5728\u63d0\u9ad8\u7a0e\u52a1\u7ba1\u7406\u6548\u7387\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002\u6839\u636e\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5916\u56fd\u94f6\u884c\u5206\u652f\u673a\u6784\u548c\u4fe1\u8d37\u673a\u6784\u5982\u672a\u80fd\u6309\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u63d0\u4f9b\u5b8c\u6574\u3001\u4e0d\u51c6\u786e\u6216\u5ef6\u8fdf\u7684\u5ba2\u6237\u8d26\u6237\u4fe1\u606f\uff0c\u5c06\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002\u6b64\u5916\uff0c\u6545\u610f\u9690\u7792\u3001\u4e0d\u63d0\u4f9b\u6216\u63d0\u4f9b\u4e0e\u7eb3\u7a0e\u4eba\u7eb3\u7a0e\u4e49\u52a1\u76f8\u5173\u7684\u865a\u5047\u4fe1\u606f\u548c\u6587\u4ef6\u7684\u4e2a\u4eba\u548c\u7ec4\u7ec7\u4e5f\u5c06\u53d7\u5230\u5904\u7f5a\u3002\u8fd9\u4e9b\u89c4\u5b9a\u65e8\u5728\u786e\u4fdd\u7a0e\u52a1\u7ba1\u7406\u6570\u636e\u80fd\u591f\u53ca\u65f6\u3001\u51c6\u786e\u3001\u900f\u660e\u5730\u66f4\u65b0\uff0c\u4ece\u800c\u5728\u6570\u5b57\u5316\u8f6c\u578b\u65f6\u671f\u63d0\u5347\u7a0e\u52a1\u7ba1\u7406\u6548\u7387\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sua_doi_khung_hinh_phat_voi_hanh_vi_lap_hoa_don_khong_dung_thoi_diem\"><\/span><b>\u4fee\u6539\u5173\u4e8e\u5728\u9519\u8bef\u65f6\u95f4\u5f00\u5177\u53d1\u7968\u7684\u5904\u7f5a\u673a\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u8c03\u6574\u4e86\u5904\u7f5a\u6846\u67b6\uff0c\u4ee5\u51c6\u786e\u53cd\u6620\u8fdd\u89c4\u884c\u4e3a\u7684\u89c4\u6a21\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u9519\u8bef\u7684\u65f6\u95f4\u5f00\u5177\u53d1\u7968\u4ecd\u7136\u662f\u4f01\u4e1a\u4e2d\u6700\u5e38\u89c1\u7684\u8fdd\u89c4\u884c\u4e3a\u4e4b\u4e00\uff0c\u5c24\u5176\u662f\u5728\u7a0e\u52a1\u7533\u62a5\u548c\u7ed3\u7b97\u8fc7\u7a0b\u4e2d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/i><span style=\"font-weight: 400;\"> \u5904\u7f5a\u6846\u67b6\u5df2\u8fdb\u884c\u8c03\u6574\uff0c\u4ee5\u66f4\u51c6\u786e\u5730\u53cd\u6620\u8fdd\u89c4\u884c\u4e3a\u7684\u5b9e\u9645\u7a0b\u5ea6\u548c\u89c4\u6a21\uff0c\u800c\u4e0d\u662f\u50cf\u4ee5\u524d\u90a3\u6837\u50f5\u5316\u5730\u9002\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f5a\u6b3e\u91d1\u989d\u662f\u6839\u636e\u7a0e\u52a1\u673a\u5173\u5728\u540c\u4e00\u6b21\u68c0\u67e5\u6216\u5ba1\u8ba1\u4e2d\u53d1\u73b0\u7684\u8fdd\u89c4\u53d1\u7968\u603b\u6570\u6765\u786e\u5b9a\u7684\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5904\u7f5a\u529b\u5ea6\u968f\u7740\u8fdd\u89c4\u53d1\u7968\u6570\u91cf\u7684\u589e\u52a0\u800c\u9010\u6b65\u52a0\u5927\uff0c\u65e8\u5728\u904f\u5236\u4f01\u4e1a\u6545\u610f\u62d6\u5ef6\u5f00\u5177\u53d1\u7968\u4ee5\u5ef6\u957f\u7eb3\u7a0e\u671f\u9650\u6216\u4e0d\u6b63\u5f53\u5730\u4f18\u5316\u73b0\u91d1\u6d41\u7684\u884c\u4e3a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u65b0\u89c4\u660e\u786e\u533a\u5206\u4e86\u4ee5\u4e0b\u51e0\u79cd\u8fdd\u89c4\u884c\u4e3a\u7684\u6027\u8d28\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u9519\u8bef\u4f46\u5e76\u672a\u5bfc\u81f4\u7a0e\u6b3e\u903e\u671f\u652f\u4ed8\u7684\u60c5\u51b5\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u9519\u8bef\uff0c\u5bfc\u81f4\u9003\u7a0e\u6216\u5ef6\u8fdf\u4ed8\u6b3e\uff0c\u5c06\u5904\u4ee5\u76f8\u5e94\u7684\u5904\u7f5a\uff0c\u4ee5\u786e\u4fdd\u516c\u5e73\uff0c\u5e76\u53cd\u6620\u8fdd\u6cd5\u884c\u4e3a\u7684\u771f\u5b9e\u6027\u8d28\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_tham_quyen_xu_phat\"><\/span><b>\u53d8\u66f4\u5904\u7f5a\u6743<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4f18\u5316\u7cfb\u7edf\u5e76\u52a0\u5feb\u5904\u7406\u8fdd\u89c4\u884c\u4e3a\u7684\u8fdb\u7a0b\uff0c\u8be5\u6cd5\u4ee4\u5bf9\u6388\u6743\u4eba\u5458\u8fdb\u884c\u4e86\u53d8\u66f4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6269\u5927\u7a0e\u52a1\u5b98\u5458\u7684\u5904\u7f5a\u6743\uff1a\u7a0e\u52a1\u5b98\u5458\u6709\u6743\u5bf9\u67d0\u4e9b\u5177\u6709\u660e\u786e\u6cd5\u5f8b\u8981\u7d20\u7684\u7b80\u5355\u8fdd\u89c4\u884c\u4e3a\u5904\u4ee5\u7f5a\u6b3e\uff0c\u4ece\u800c\u80fd\u591f\u5728\u7a0e\u52a1\u68c0\u67e5\u548c\u7ba1\u7406\u8fc7\u7a0b\u4e2d\u53ca\u65f6\u5904\u7406\u8fdd\u89c4\u884c\u4e3a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c03\u6574\u548c\u91cd\u65b0\u5b9a\u4e49\u7a0e\u52a1\u673a\u5173\u8d1f\u8d23\u4eba\u7684\u6743\u529b\uff1a\u8be5\u6cd5\u4ee4\u660e\u786e\u4e86\u7a0e\u52a1\u5c40\u5c40\u957f\u548c\u8d1f\u8d23\u4eba\u7684\u804c\u6743\u8303\u56f4\u548c\u76f8\u5e94\u7684\u5904\u7f5a\u7ea7\u522b\uff0c\u786e\u4fdd\u4e0e\u7ec4\u7ec7\u7ed3\u6784\u548c\u7a0e\u52a1\u7ba1\u7406\u6a21\u5f0f\u4fdd\u6301\u4e00\u81f4\uff0c\u671d\u7740\u73b0\u4ee3\u5316\u548c\u7cbe\u7b80\u7684\u65b9\u6cd5\u8fc8\u8fdb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7cbe\u7b80\u7a0e\u52a1\u9886\u57df\u5904\u7f5a\u6743\uff1a\u53d6\u6d88\u533a\u4eba\u6c11\u59d4\u5458\u4f1a\u4e3b\u5e2d\u7b49\u4e00\u4e9b\u884c\u653f\u804c\u52a1\u7684\u5904\u7f5a\u6743\uff0c\u5c06\u8fdd\u6cd5\u884c\u4e3a\u7684\u5904\u7406\u96c6\u4e2d\u5230\u7a0e\u52a1\u673a\u5173\uff0c\u63d0\u9ad8\u4e13\u4e1a\u5316\u7a0b\u5ea6\uff0c\u51cf\u5c11\u6cd5\u5f8b\u9002\u7528\u4e2d\u7684\u91cd\u53e0\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chinh_sua_quy_dinh_ve_trinh_tu_thu_tuc_xu_phat\"><\/span><b>\u4fee\u6539\u6709\u5173\u5904\u7f5a\u7a0b\u5e8f\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c1\u6761\u7b2c22\u6b3e\u4fee\u8ba2\u4e86\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c37\u6761\u7b2c1\u6b3ea\u9879\u7684\u89c4\u5b9a\u3002\u6839\u636e\u8be5\u89c4\u5b9a\uff0c\u5f53\u4e0e\u7a0e\u6536\u6216\u53d1\u7968\u76f8\u5173\u7684\u884c\u653f\u8fdd\u89c4\u884c\u4e3a\u5c5e\u4e8e\u4e2a\u4eba\u6700\u9ad8\u7f5a\u6b3e1500\u4e07\u8d8a\u5357\u76fe\u4ee5\u4e0a\u3001\u7ec4\u7ec7\u6700\u9ad8\u7f5a\u6b3e3000\u4e07\u8d8a\u5357\u76fe\u4ee5\u4e0a\u7684\u5904\u7f5a\u8303\u56f4\u65f6\uff0c\u7eb3\u7a0e\u4eba\u6709\u6743\u4f5c\u51fa\u89e3\u91ca\u3002\u5373\u4f7f\u884c\u653f\u8fdd\u89c4\u62a5\u544a\u4ee5\u7535\u5b50\u65b9\u5f0f\u751f\u6210\uff0c\u4ee5\u53ca\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u300117\u548c18\u6761\u89c4\u5b9a\u7684\u8fdd\u89c4\u884c\u4e3a\uff0c\u7eb3\u7a0e\u4eba\u4e5f\u4eab\u6709\u4f5c\u51fa\u89e3\u91ca\u7684\u6743\u5229\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_va_bai_bo_mot_so_hanh_vi_xu_phat_hanh_chinh_ve_hoa_don\"><\/span><b>\u8c03\u6574\u548c\u53d6\u6d88\u4e0e\u53d1\u7968\u76f8\u5173\u7684\u67d0\u4e9b\u884c\u653f\u5904\u7f5a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u653f\u5e9c\u5df2\u6b63\u5f0f\u53d6\u6d88\u6b64\u524d\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u89c4\u5b9a\u7684\u51e0\u7c7b\u4e0e\u53d1\u7968\u76f8\u5173\u7684\u884c\u653f\u8fdd\u6cd5\u884c\u4e3a\u3002\u5177\u4f53\u800c\u8a00\uff0c\u4ee5\u4e0b\u884c\u4e3a\u4e0d\u518d\u53d7\u5230\u5904\u7f5a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdd\u53cd\u6709\u5173\u6253\u5370\u53d1\u7968\u7684\u89c4\u5b9a\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6253\u5370\u8ba2\u8d2d\u53d1\u7968\u7684\u8fc7\u7a0b\u4e2d\u53d1\u751f\u4e86\u8fdd\u89c4\u884c\u4e3a\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u552e\u9884\u5370\u53d1\u7968\u7684\u884c\u4e3a\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdd\u53cd\u53d1\u7968\u5f00\u5177\u76f8\u5173\u89c4\u5b9a\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u53d6\u6d88\u53d1\u7968\u76f8\u5173\u7684\u64cd\u4f5c\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5e9f\u9664\u8fd9\u4e9b\u89c4\u5b9a\u53cd\u6620\u4e86\u8be5\u56fd\u5bb6\u673a\u6784\u65b0\u7684\u7ba1\u7406\u65b9\u5411\uff0c\u4e0e\u6570\u5b57\u5316\u8f6c\u578b\u8def\u7ebf\u56fe\u548c\u5168\u56fd\u8303\u56f4\u5185\u7684\u7535\u5b50\u53d1\u7968\u5e94\u7528\u76f8\u4e00\u81f4\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5982\u524d\u6240\u8ff0\uff0c\u7a0e\u52a1\u90e8\u95e8\u901a\u8fc72025\u5e74\u7b2c6175\/CT-PC\u53f7\u516c\u51fd\uff0c\u660e\u786e\u5e76\u89c4\u8303\u4e86\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u65b0\u5185\u5bb9\u7684\u5b9e\u65bd\u7ec6\u5219\uff0c\u4ece\u800c\u4ee5\u7cbe\u7b80\u7684\u65b9\u5f0f\u91cd\u5851\u4e86\u7a0e\u52a1\u548c\u53d1\u7968\u9886\u57df\u7684\u884c\u653f\u5904\u7f5a\u6846\u67b6\uff0c\u4f7f\u5176\u4e0e2026\u5e74\u8d77\u5b9e\u65bd\u7684\u6570\u5b57\u5316\u7a0e\u52a1\u7ba1\u7406\u5b9e\u9645\u60c5\u51b5\u76f8\u7b26\u3002\u8fd9\u4e9b\u53d8\u5316\u4e0d\u4ec5\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u6237\uff0c\u4e5f\u8981\u6c42\u4f1a\u8ba1\u548c\u7a0e\u52a1\u90e8\u95e8\u4e3b\u52a8\u5ba1\u67e5\u7533\u62a5\u548c\u53d1\u7968\u6d41\u7a0b\uff0c\u5e76\u4f9d\u6cd5\u884c\u4e8b\uff0c\u4ee5\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u5904\u7f5a\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u7a0e\u6536\u653f\u7b56\u4e0d\u65ad\u66f4\u65b0\u7684\u80cc\u666f\u4e0b\uff0c\u6b63\u786e\u7406\u89e3\u5e76\u53ca\u65f6\u5e94\u7528\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u662f\u786e\u4fdd\u4e1a\u52a1\u7a33\u5b9a\u5408\u6cd5\u8fd0\u8425\u7684\u5173\u952e\u56e0\u7d20\u3002\u5982\u679c\u60a8\u9700\u8981\u6df1\u5165\u7684\u7a0e\u52a1\u54a8\u8be2\u3001\u7a0e\u52a1\u548c\u53d1\u7968\u5408\u89c4\u6027\u5ba1\u67e5\uff0c\u6216\u9700\u8981\u6839\u636e\u7b2c6175\/CT-PC\u53f7\u5b98\u65b9\u51fd\u4e86\u89e3\u6700\u65b0\u653f\u7b56\uff0c\u8bf7\u4e3b\u52a8\u8054\u7cfbMAN\uff08Master Accountant Network\uff09\u2014\u2014\u4e00\u5bb6\u4fe1\u8a89\u5353\u8457\u7684\u7a0e\u52a1\u54a8\u8be2\u516c\u53f8\uff0c\u6211\u4eec\u5c06\u4e3a\u60a8\u63d0\u4f9b\u53ca\u65f6\u6709\u6548\u7684\u652f\u6301\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u83b7\u53d6\u6709\u5173 2026 \u5e74\u66f4\u65b0\u653f\u7b56\u7684\u8be6\u7ec6\u652f\u6301\u548c\u5efa\u8bae\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u5176\u4ed6\u670d\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\uff1a <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u62a5\u544a<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u65b9\u9762\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5de5\u4f5c\u8bb8\u53ef\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6ce8\u518c\u8ba4\u8bc1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6295\u8d44\u51ed\u8bc1\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u8fd0\u8425\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<blockquote><p><strong>\u6765\u6e90\uff1a <\/strong><a href=\"https:\/\/www.luatvietnam.net\/vn\/cac-diem-moi-ve-xu-phat-thue-va-hoa-don-ke-tu-16-1-2026--vbpl140365.html?browserid=0dde13be-75d9-4e89-97fc-4403a59d213e\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6\u7f16\u53f7 6175\/CT-PC<\/span><\/a> <span style=\"font-weight: 400;\">2025 \u5e74 12 \u6708 22 \u65e5\uff0c\u7a0e\u52a1\u90e8\u95e8\u53d1\u5e03\u4e86\u5173\u4e8e\u5728\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5f15\u5165\u65b0\u5185\u5bb9\u7684\u901a\u77e5\u3002<\/span><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u7f16\u8f91\u59d4\u5458\u4f1a<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 16\/01\/2026 \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh quan tr\u1ecdng v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. Th\u00f4ng qua C\u00f4ng v\u0103n 6175\/CT-PC n\u0103m 2025, C\u1ee5c Thu\u1ebf \u0111\u00e3 l\u00e0m r\u00f5 c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ed1t l\u00f5i li\u00ean quan [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7165,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7164","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7164"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7164\/revisions"}],"predecessor-version":[{"id":7166,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7164\/revisions\/7166"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7165"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}