{"id":7167,"date":"2026-01-06T19:30:08","date_gmt":"2026-01-07T02:30:08","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7167"},"modified":"2026-01-06T19:30:08","modified_gmt":"2026-01-07T02:30:08","slug":"cong-van-so-6068-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-6068-thue-gtgt\/","title":{"rendered":"2025\u5e747\u67081\u65e5\u4e4b\u524d\u4ea7\u751f\u7684\u589e\u503c\u7a0e\u662f\u5426\u9002\u7528\u65b0\u7684\u9000\u7a0e\u653f\u7b56\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u6cd5\u7b2c49\/2024\/QH15\u53f7\u5df2\u7531\u56fd\u6c11\u8bae\u4f1a\u6b63\u5f0f\u901a\u8fc7\uff0c\u5e76\u5c06\u4e8e2025\u5e747\u67081\u65e5\u8d77\u751f\u6548\u3002\u8fd9\u4e00\u53d8\u5316\u5f15\u53d1\u4e86\u4f01\u4e1a\u5bf9\u4ee5\u5f80\u671f\u95f4\u672a\u62b5\u6263\u589e\u503c\u7a0e\u6b3e\u9879\u7684\u8bf8\u591a\u62c5\u5fe7\u30022025\u5e747\u67081\u65e5\u4e4b\u524d\u4ea7\u751f\u7684\u589e\u503c\u7a0e\u6b3e\u9879\u662f\u5426\u9002\u7528\u65b0\u7684\u9000\u7a0e\u653f\u7b56\uff1f\u9274\u4e8e\u4f1a\u8ba1\u754c\u5bf9\u589e\u503c\u7a0e\u653f\u7b56\u76f8\u5173\u6307\u5357\uff08\u4f8b\u5982\u7b2c6068\/CT-CS\u53f7\u901a\u77e5\uff09\u7684\u6301\u7eed\u5173\u6ce8\uff0c\u672c\u6587\u5c06\u9610\u660e\u8fd9\u4e9b\u91cd\u8981\u7684\u8fc7\u6e21\u6027\u6cd5\u89c4\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\" 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 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href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-6068-thue-gtgt\/#Thue_GTGT_phat_sinh_truoc_172025_duoc_hoan_theo_luat_nao\" >\u54ea\u9879\u6cd5\u5f8b\u89c4\u5b9a\u4e862025\u5e747\u67081\u65e5\u4e4b\u524d\u4ea7\u751f\u7684\u589e\u503c\u7a0e\u7684\u9000\u7a0e\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-6068-thue-gtgt\/#Truong_hop_doi_voi_du_an_dau_tu\" >\u8fd9\u9002\u7528\u4e8e\u6295\u8d44\u9879\u76ee\u3002<\/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\/cong-van-so-6068-thue-gtgt\/#Truong_hop_hang_hoa_dich_vu_xuat_khau\" >\u5c31\u51fa\u53e3\u8d27\u7269\u548c\u670d\u52a1\u800c\u8a00<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-6068-thue-gtgt\/#Nhung_diem_moi_ve_hoan_thue_tu_ngay_172025_doanh_nghiep_can_biet\" >\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u76842025\u5e747\u67081\u65e5\u8d77\u751f\u6548\u7684\u9000\u7a0e\u65b0\u89c4\u3002<\/a><\/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\/zh\/cong-van-so-6068-thue-gtgt\/#Huong_dan_doanh_nghiep_xu_ly_chuyen_tiep_toi_uu\" >\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u5982\u4f55\u4ee5\u6700\u4f73\u65b9\u5f0f\u5e94\u5bf9\u8f6c\u578b\u6311\u6218\u7684\u6307\u5357\u3002\u00a0<\/a><\/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\/zh\/cong-van-so-6068-thue-gtgt\/#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-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-6068-thue-gtgt\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-6068-thue-gtgt\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_hieu_luc_cua_Luat_Thue_GTGT_moi_va_cac_van_ban_huong_dan\"><\/span><b>\u65b0\u589e\u503c\u7a0e\u6cd5\u53ca\u5176\u6307\u5bfc\u6587\u4ef6\u7684\u751f\u6548\u65e5\u671f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2024 \u5e74\u589e\u503c\u7a0e\u6cd5\u4e3a\u53d8\u9769\u63d0\u4f9b\u4e86\u6e05\u6670\u7684\u8def\u7ebf\u56fe\u3002\u8be5\u6cd5\u5b9e\u8d28\u4e0a\u5c06\u4e8e 2025 \u5e74 7 \u6708 1 \u65e5\u5168\u9762\u751f\u6548\u3002\u4f46\u662f\uff0c\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u4e00\u4e9b\u5177\u4f53\u65e5\u671f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea 2025 \u5e74 7 \u6708 1 \u65e5\u8d77\uff1a\u6240\u6709\u5173\u4e8e\u5e94\u7a0e\u5bf9\u8c61\u3001\u7a0e\u7387\u548c\u9000\u7a0e\u6761\u4ef6\u7684\u65b0\u89c4\u5b9a\u5c06\u4e88\u4ee5\u5b9e\u65bd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea 2025 \u5e74 1 \u6708 1 \u65e5\u8d77\uff1a\u7b2c 15 \u6761\u7b2c 4 \u6b3e\u4e2d\u6709\u5173\u5316\u80a5\u548c\u519c\u4e1a\u673a\u68b0\u7684\u4e00\u4e9b\u89c4\u5b9a\u5c06\u63d0\u524d\u751f\u6548\uff0c\u4ee5\u652f\u6301\u751f\u4ea7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u7b56\u53c2\u8003\uff1a\u4f01\u4e1a\u5e94\u5b9a\u671f\u5173\u6ce8\u589e\u503c\u7a0e\u653f\u7b56\u7b2c 6068\/CT-CS \u53f7\u901a\u77e5\u53ca\u540c\u7b49\u6587\u4ef6\uff0c\u4ee5\u4fbf\u53ca\u65f6\u4e86\u89e3\u8fc7\u6e21\u671f\u95f4\u53d1\u7968\u548c\u8bc1\u660e\u6587\u4ef6\u7684\u8c03\u6574\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_hoan_thue_theo_ky\"><\/span><b>\u5b9a\u671f\u9000\u7a0e\u7684\u539f\u5219\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5e2e\u52a9\u4f01\u4e1a\u51c6\u786e\u786e\u5b9a\u9002\u7528\u7a0e\u6536\u653f\u7b56\u7684\u6838\u5fc3\u4fe1\u606f\u3002\u57fa\u672c\u539f\u5219\u662f\uff1a\u5bf9\u4e8e\u7279\u5b9a\u65f6\u671f\uff08\u6708\u6216\u5b63\u5ea6\uff09\u7684\u589e\u503c\u7a0e\u9000\u7a0e\uff0c\u5e94\u9002\u7528\u8be5\u65f6\u671f\uff08\u6708\u6216\u5b63\u5ea6\uff09\u751f\u6548\u7684\u7a0e\u6536\u653f\u7b56\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u5bf9\u4e8e\u51fa\u53e3\u5546\u54c1\u548c\u670d\u52a1\u7684\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d\uff1a\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u6709 3 \u4ebf\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\u7684\u672a\u62b5\u6263\u8fdb\u9879\u589e\u503c\u7a0e\uff0c\u7b26\u5408\u9000\u7a0e\u6761\u4ef6\uff0c\u5e76\u4e14\u6ee1\u8db3\u65e7\u6cd5\u89c4\u5b9a\u7684\u6240\u6709\u6761\u4ef6\uff0c\u90a3\u4e48\u5728\u7533\u8bf7\u9000\u8fd8\u6b64\u65e5\u671f\u4e4b\u524d\u7684\u671f\u95f4\u7684\u7a0e\u6b3e\u65f6\uff0c\u8be5\u4f01\u4e1a\u4ecd\u5c06\u9002\u7528\u73b0\u884c\u7a0e\u6536\u653f\u7b56\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea 2025 \u5e74 7 \u6708 1 \u65e5\u8d77\uff1a\u4f01\u4e1a\u7533\u8bf7\u9000\u8fd8\u81ea\u8be5\u65e5\u8d77\u4ea7\u751f\u7684\u7a0e\u671f\u7684\u589e\u503c\u7a0e\u65f6\uff0c\u5fc5\u987b\u9075\u5b88\u7b2c 49\/2024\/QH15 \u53f7\u6cd5\u5f8b\u89c4\u5b9a\u7684\u589e\u503c\u7a0e\u9000\u7a0e\u65b0\u89c4\u5b9a\u3001\u6761\u4ef6\u548c\u6807\u51c6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u884c\u653f\u7a0b\u5e8f\uff1a\u65e0\u8bba\u91c7\u7528\u4f55\u79cd\u7a0e\u6536\u653f\u7b56\uff0c\u9000\u7a0e\u7a0b\u5e8f\u90fd\u5fc5\u987b\u6309\u7167\u7533\u8bf7\u63d0\u4ea4\u65f6\u73b0\u884c\u7684\u7a0e\u6536\u7ba1\u7406\u6cd5\u5f8b\u89c4\u5b9a\u6267\u884c\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u610f\u5473\u7740\u7a0e\u6536\u653f\u7b56\u4e0e\u8be5\u7eb3\u7a0e\u671f\u201c\u4e49\u52a1\u548c\u6743\u5229\u4ea7\u751f\u4e4b\u65f6\u201d\u76f8\u5173\u3002\u7406\u89e3\u589e\u503c\u7a0e\u653f\u7b56\u7b2c6068\/CT-CS\u53f7\u901a\u77e5\u5c06\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u5728\u533a\u5206\u4e24\u4e2a\u7eb3\u7a0e\u671f\u7684\u9000\u7a0e\u7533\u8bf7\u65f6\u907f\u514d\u6df7\u6dc6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thue_GTGT_phat_sinh_truoc_172025_duoc_hoan_theo_luat_nao\"><\/span><b>\u54ea\u9879\u6cd5\u5f8b\u89c4\u5b9a\u4e862025\u5e747\u67081\u65e5\u4e4b\u524d\u4ea7\u751f\u7684\u589e\u503c\u7a0e\u7684\u9000\u7a0e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7169\" aria-describedby=\"caption-attachment-7169\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7169\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan.jpg\" alt=\"C\u00f4ng v\u0103n s\u1ed1 s\u1ed1 6068\/CT-CS h\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT ph\u00e1t sinh tr\u01b0\u1edbc 1\/7\/2025 \u0111\u01b0\u1ee3c ho\u00e0n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7169\" class=\"wp-caption-text\">\u5b98\u65b9\u6587\u4ef6\u7b2c 6068\/CT-CS \u53f7\u63d0\u4f9b\u4e86\u5173\u4e8e 2025 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d\u4ea7\u751f\u7684\u7a0e\u6b3e\u7684\u589e\u503c\u7a0e\u9000\u7a0e\u6307\u5357\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 49\/2024\/QH15 \u53f7\u6cd5\u5f8b\u7b2c 15 \u6761\u5173\u4e8e\u8fc7\u6e21\u6027\u89c4\u5b9a\u7684\u89c4\u5b9a\uff0c2025 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d\u4ea7\u751f\u7684\u7a0e\u6b3e\u8d23\u4efb\u7684\u5904\u7406\u65b9\u5f0f\u5982\u4e0b\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_doi_voi_du_an_dau_tu\"><\/span><b>\u8fd9\u9002\u7528\u4e8e\u6295\u8d44\u9879\u76ee\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u76ee\u524d\u5904\u4e8e\u6295\u8d44\u9636\u6bb5\u7684\u9879\u76ee\uff0c2025\u5e747\u67081\u65e5\u4e4b\u524d\u4ea7\u751f\u7684\u4efb\u4f55\u5c1a\u672a\u5168\u989d\u62b5\u6263\u7684\u589e\u503c\u7a0e\u5c06\u7ee7\u7eed\u6309\u7167\u7b2c13\/2008\/QH12\u53f7\u6cd5\u5f8b\uff08\u65e7\u6cd5\uff09\u7684\u89c4\u5b9a\u8fdb\u884c\u5904\u7406\u3002\u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u4ecd\u6709\u6743\u6309\u7167\u65e7\u89c4\u5b9a\u83b7\u5f97\u9000\u7a0e\uff0c\u5e76\u4e14\u65e0\u9700\u5bf9\u4e4b\u524d\u4ea7\u751f\u7684\u9500\u552e\u6536\u5165\u9002\u7528\u65b0\u6cd5\u4e2d\u66f4\u4e3a\u4e25\u683c\u7684\u6807\u51c6\uff08\u5982\u6709\uff09\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_hang_hoa_dich_vu_xuat_khau\"><\/span><b>\u5c31\u51fa\u53e3\u8d27\u7269\u548c\u670d\u52a1\u800c\u8a00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0e\u6295\u8d44\u9879\u76ee\u7c7b\u4f3c\uff0c2025\u5e747\u67081\u65e5\u4e4b\u524d\u5b8c\u6210\u4f46\u5c1a\u672a\u63d0\u4ea4\u9000\u7a0e\u7533\u8bf7\u6216\u4ecd\u5728\u7b49\u5f85\u5ba1\u6279\u7684\u51fa\u53e3\u4ea4\u6613\uff0c\u5c06\u9002\u7528\u4ea4\u6613\u53d1\u751f\u65f6\u6709\u6548\u7684\u9000\u7a0e\u6587\u4ef6\u3001\u7a0b\u5e8f\u548c\u6761\u4ef6\u76f8\u5173\u89c4\u5b9a\u3002\u589e\u503c\u7a0e\u653f\u7b56\u7b2c6068\/CT-CS\u53f7\u901a\u77e5\u4e5f\u5f3a\u8c03\uff0c\u5e94\u786e\u4fdd\u7eb3\u7a0e\u4e49\u52a1\u786e\u5b9a\u7684\u65f6\u6548\u6027\uff0c\u4ee5\u4fdd\u8bc1\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_ve_hoan_thue_tu_ngay_172025_doanh_nghiep_can_biet\"><\/span><b>\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u76842025\u5e747\u67081\u65e5\u8d77\u751f\u6548\u7684\u9000\u7a0e\u65b0\u89c4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7170\" aria-describedby=\"caption-attachment-7170\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7170\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet.jpg\" alt=\"C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS v\u1ec1 nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 ho\u00e0n thu\u1ebf t\u1eeb ng\u00e0y 1_7_2025 doanh nghi\u1ec7p c\u1ea7n bi\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7170\" class=\"wp-caption-text\">\u5173\u4e8e 2025 \u5e74 7 \u6708 1 \u65e5\u8d77\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u7684\u9000\u7a0e\u65b0\u8981\u70b9\u7684\u5b98\u65b9\u6587\u4ef6\u7b2c 6068\/CT-CS \u53f7\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u73b0\u6709\u8d1f\u503a\u4ecd\u7136\u5b58\u5728\uff0c\u4f46\u4f01\u4e1a\u57282025\u5e747\u67081\u65e5\u4e4b\u540e\u5c06\u9762\u4e34\u65b0\u7684\u201c\u6e38\u620f\u89c4\u5219\u201d\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6269\u5927\u9000\u7a0e\u8303\u56f4\uff1a\u65b0\u6cd5\u5f8b\u660e\u786e\u4e86\u540c\u4e00\u7701\u6216\u5e02\u5185\u6295\u8d44\u9879\u76ee\u7684\u9000\u7a0e\u89c4\u5b9a\uff0c\u4ee5\u53ca\u4f01\u4e1a\u5206\u62c6\u6216\u5408\u5e76\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u7387\u53d8\u66f4\uff1a\u5316\u80a5\u548c\u4e13\u7528\u519c\u4e1a\u8bbe\u5907\u73b0\u9002\u75285%\u7a0e\u7387\uff0c\u7531\u514d\u7a0e\u72b6\u6001\u8c03\u6574\u4e3a\u9002\u75285%\u7a0e\u7387\u3002\u8fd9\u4f7f\u5f97\u56fd\u5185\u5236\u9020\u5546\u53ef\u4ee5\u6263\u9664\u6216\u83b7\u5f97\u4e4b\u524d\u8ba1\u5165\u6210\u672c\u7684\u8fdb\u9879\u7a0e\u9000\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u62b5\u6263\u7a0b\u5e8f\uff1a\u8be6\u7ec6\u8bf4\u660e\u5982\u4f55\u5728\u7533\u8bf7\u9000\u7a0e\u524d\uff0c\u5728\u4e0d\u540c\u7684\u7ecf\u8425\u6d3b\u52a8\u4e4b\u95f4\u62b5\u6263\u589e\u503c\u7a0e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u589e\u503c\u7a0e\u653f\u7b56\u7684\u7b2c 6068\/CT-CS \u53f7\u5b98\u65b9\u6587\u4ef6\u5c06\u5e2e\u52a9\u4f1a\u8ba1\u90e8\u95e8\u786e\u5b9a\u5728\u6b64\u671f\u95f4\u5bf9\u8fdb\u9879\u53d1\u7968\u8fdb\u884c\u5206\u7c7b\u7684\u6700\u4f73\u65b9\u6cd5\u3002<\/span><\/p>\n<blockquote><p><strong>\u67e5\u770b\u66f4\u591a\uff1a <\/strong><a href=\"https:\/\/ketoan.man.net.vn\/zh\/diem-moi-xu-phat-thue-hoa-don\/\">\u5b98\u65b9\u6587\u4ef6 6175\/CT-PC \u660e\u786e\u4e86\u81ea 2026 \u5e74 1 \u6708 16 \u65e5\u8d77\u5bf9\u7a0e\u6b3e\u548c\u53d1\u7968\u7684\u5904\u7f5a\u65b0\u8981\u70b9\u3002<\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_doanh_nghiep_xu_ly_chuyen_tiep_toi_uu\"><\/span><b>\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u5982\u4f55\u4ee5\u6700\u4f73\u65b9\u5f0f\u5e94\u5bf9\u8f6c\u578b\u6311\u6218\u7684\u6307\u5357\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4fdd\u62a4\u81ea\u8eab\u6743\u76ca\u5e76\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\uff0c\u4f01\u4e1a\u5e94\u91c7\u53d6\u4ee5\u4e0b\u63aa\u65bd\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f59\u989d\u5ba1\u67e5\uff1a\u51c6\u786e\u6c47\u603b\u548c\u5206\u7c7b 2025 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d\u53d1\u751f\u7684\u3001\u5728\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u4ecd\u672a\u7f34\u7eb3\u7684\u589e\u503c\u7a0e\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c3d\u65e9\u5b8c\u6210\u7533\u8bf7\uff1a\u5bf9\u4e8e\u6839\u636e\u65e7\u6cd5\u6709\u8d44\u683c\u83b7\u5f97\u9000\u7a0e\u7684\u9879\u76ee\uff0c\u60a8\u5e94\u8be5\u5728 2025 \u5e74 6 \u6708\u4e4b\u524d\u63d0\u4ea4\u7533\u8bf7\uff0c\u4ee5\u514d\u7a0e\u52a1\u673a\u5173\u6839\u636e\u65b0\u6cd5\u66f4\u6539\u8868\u683c\u7cfb\u7edf\u65f6\u9020\u6210\u6df7\u4e71\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u66f4\u65b0\u77e5\u8bc6\uff1a\u5b9a\u671f\u67e5\u9605\u6307\u5bfc\u6587\u4ef6\uff0c\u4f8b\u5982\u589e\u503c\u7a0e\u653f\u7b56\u7b2c 6068\/CT-CS \u53f7\u5b98\u65b9\u51fd\uff0c\u4ee5\u4e86\u89e3\u5982\u4f55\u4ece 2025 \u5e74\u5f00\u59cb\u5bf9\u65b0\u5546\u54c1\u5e94\u7528 5% \u7a0e\u7387\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u603b\u800c\u8a00\u4e4b\uff0c\u5e94\u5bf9\u8fd9\u4e00\u8fc7\u6e21\u671f\u7684\u5173\u952e\u5728\u4e8e\u660e\u786e\u533a\u5206\u201c\u53d1\u751f\u671f\u95f4\u201d\u548c\u201c\u9002\u7528\u6cd5\u5f8b\u201d\u3002\u4e3b\u52a8\u5ba1\u67e5\u4f1a\u8ba1\u6570\u636e\u5e76\u5c06\u5176\u4e0e\u589e\u503c\u7a0e\u653f\u7b56\u7b2c6068\/CT-CS\u53f7\u901a\u77e5\u4e2d\u7684\u6307\u5bfc\u539f\u5219\u8fdb\u884c\u6bd4\u5bf9\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u4fdd\u62a4\u5df2\u7d2f\u79ef\u7684\u7a0e\u6b3e\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u4e3a2025\u5e74\u8d77\u519c\u4e1a\u7a0e\u7387\u7684\u79ef\u6781\u53d8\u5316\u505a\u597d\u51c6\u5907\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;\">\u603b\u4e4b\uff0c\u7531\u4e8e\u8fc7\u6e21\u6761\u6b3e\u900f\u660e\uff0c2025\u5e747\u67081\u65e5\u4e4b\u524d\u4ea7\u751f\u7684\u589e\u503c\u7a0e\u8d1f\u503a\u4e0d\u4f1a\u53d7\u5230\u65b0\u6cd5\u53d8\u66f4\u7684\u8d1f\u9762\u5f71\u54cd\u3002\u4f01\u4e1a\u4ecd\u53ef\u6839\u636e\u65e7\u6cd5\u89c4\u884c\u4f7f\u5176\u57282025\u5e747\u67081\u65e5\u4e4b\u524d\u7eb3\u7a0e\u5e74\u5ea6\u7684\u589e\u503c\u7a0e\u62b5\u6263\u548c\u9000\u7a0e\u6743\u5229\u3002\u7136\u800c\uff0c\u5c3d\u65e9\u505a\u597d\u51c6\u5907\u5e76\u900f\u5f7b\u7406\u89e3\u589e\u503c\u7a0e\u653f\u7b56\u7b2c6068\/CT-CS\u53f7\u901a\u77e5\u4e2d\u7684\u6307\u5bfc\u539f\u5219\uff0c\u5bf9\u4e8e\u786e\u4fdd2026\u5e74\u4e1a\u52a1\u987a\u5229\u8fd0\u8425\u548c\u4f18\u5316\u73b0\u91d1\u6d41\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u83b7\u53d6\u6709\u5173\u6cd5\u89c4\u53d8\u66f4\u548c\u65b0\u7a0e\u6536\u653f\u7b56\u66f4\u65b0\u7684\u5efa\u8bae\uff01<\/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\uff1a <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/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<\/span><span style=\"font-weight: 400;\">\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><b>\u6765\u6e90\uff1a<\/b><a href=\"https:\/\/www.luatvietnam.net\/vn\/thue-gtgt-phat-sinh-truoc-1-7-2025-co-ap-dung-theo-chinh-sach-hoan-thue-moi--vbpl140197.html\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6\u7f16\u53f7 6068\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> 2025\u5e7412\u670817\u65e5\uff0c\u7a0e\u52a1\u90e8\u95e8\u53d1\u5e03\u4e86\u5173\u4e8e\u589e\u503c\u7a0e\u653f\u7b56\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>\u589e\u503c\u7a0e\u6cd5\u7b2c49\/2024\/QH15\u53f7\u5df2\u7531\u56fd\u6c11\u8bae\u4f1a\u6b63\u5f0f\u901a\u8fc7\uff0c\u5e76\u5c06\u4e8e2025\u5e747\u67081\u65e5\u751f\u6548\u3002\u8fd9\u4e00\u53d8\u5316\u5f15\u53d1\u4e86\u4f01\u4e1a\u5bf9\u4ee5\u5f80\u671f\u95f4\u672a\u62b5\u6263\u7a0e\u6b3e\u7684\u8bf8\u591a\u62c5\u5fe7\u3002\u8fd9\u4e9b\u7a0e\u6b3e\u662f\u5426\u4f1a\u2026\u2026<\/p>","protected":false},"author":4,"featured_media":7168,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7167","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\/7167","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=7167"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7167\/revisions"}],"predecessor-version":[{"id":7171,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7167\/revisions\/7171"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7168"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}