{"id":7188,"date":"2026-01-07T19:57:18","date_gmt":"2026-01-08T02:57:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7188"},"modified":"2026-01-07T19:57:18","modified_gmt":"2026-01-08T02:57:18","slug":"cong-van-so-3993-huong-dan-cac-diem-moi","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-3993-huong-dan-cac-diem-moi\/","title":{"rendered":"2026 \u5e74 1 \u6708 16 \u65e5\u8d77\uff0c\u6709\u5173\u7a0e\u6536\u548c\u53d1\u7968\u7f5a\u6b3e\u7684\u4e3b\u8981\u65b0\u8981\u70b9\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2025\u5e7412\u670830\u65e5\uff0c\u897f\u5b81\u7701\u7a0e\u52a1\u5c40\u53d1\u5e03\u7b2c3993\/TNI-NVDTPC\u53f7\u516c\u51fd\uff0c\u5c31\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u8981\u70b9\u63d0\u4f9b\u6307\u5bfc\u3002\u8be5\u6cd5\u4ee4\u662f\u5bf9\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u91cd\u8981\u4fee\u8ba2\u548c\u8865\u5145\uff0c\u8be5\u6cd5\u4ee4\u6d89\u53ca\u7a0e\u52a1\u548c\u53d1\u7968\u9886\u57df\u8fdd\u6cd5\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u81ea 2026 \u5e74 1 \u6708 16 \u65e5\u8d77\u751f\u6548\u7684\u4e3b\u8981\u53d8\u66f4\u6458\u8981\uff0c\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u9700\u8981\u7279\u522b\u6ce8\u610f\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 .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\/zh\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Mo_rong_doi_tuong_va_hanh_vi_bi_xu_phat\" >\u6269\u5927\u53d7\u5904\u7f5a\u5bf9\u8c61\u8303\u56f4\u548c\u53ef\u5904\u7f5a\u7684\u8fdd\u6cd5\u884c\u4e3a\u7c7b\u578b\u3002<\/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\/zh\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Thay_doi_nguyen_tac_xu_phat_Co_loi_hon_cho_nguoi_nop_thue\" >\u7f5a\u6b3e\u539f\u5219\u7684\u6539\u53d8\uff1a\u5bf9\u7eb3\u7a0e\u4eba\u66f4\u6709\u5229\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Sua_doi_quy_dinh_ve_tinh_tiet_tang_nang_%E2%80%9Cvi_pham_hanh_chinh_co_quy_mo_lon%E2%80%9D\" >\u4fee\u6539\u6709\u5173\u201c\u5927\u89c4\u6a21\u884c\u653f\u8fdd\u6cd5\u884c\u4e3a\u201d\u52a0\u91cd\u60c5\u8282\u7684\u89c4\u5b9a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Dieu_chinh_khung_tien_phat_va_Tham_quyen_xu_phat\" >\u8c03\u6574\u5904\u7f5a\u6846\u67b6\u548c\u5904\u7f5a\u6743\u9650\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Sua_doi_tham_quyen_cua_can_bo_thue\" >\u4fee\u6539\u7a0e\u52a1\u5b98\u5458\u7684\u6743\u9650\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Khung_phat_hoa_don\" >\u53d1\u7968\u7f5a\u6b3e\u6846\u67b6<\/a><\/li><\/ul><\/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\/zh\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Quyen_giai_trinh_cua_Nguoi_nop_thue\" >\u7eb3\u7a0e\u4eba\u6709\u6743\u63d0\u4f9b\u89e3\u91ca<\/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-3993-huong-dan-cac-diem-moi\/#Bai_bo_cac_quy_dinh_loi_thoi_ve_hoa_don_giay\" >\u5e9f\u9664\u5173\u4e8e\u7eb8\u8d28\u53d1\u7968\u7684\u8fc7\u65f6\u89c4\u5b9a\u3002<\/a><\/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\/zh\/cong-van-so-3993-huong-dan-cac-diem-moi\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-3993-huong-dan-cac-diem-moi\/#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><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Mo_rong_doi_tuong_va_hanh_vi_bi_xu_phat\"><\/span><b>\u6269\u5927\u53d7\u5904\u7f5a\u5bf9\u8c61\u8303\u56f4\u548c\u53ef\u5904\u7f5a\u7684\u8fdd\u6cd5\u884c\u4e3a\u7c7b\u578b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e0d\u4ec5\u8c03\u6574\u4e86\u4f20\u7edf\u7684\u7a0e\u6536\u6536\u5165\uff0c\u8fd8\u589e\u52a0\u4e86\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u8303\u56f4\uff1a\u672c\u6761\u4f8b\u8865\u5145\u4e86\u7a0e\u52a1\u673a\u5173\u7ba1\u7406\u4f01\u4e1a\u56fd\u6709\u8d44\u672c\u7ba1\u7406\u548c\u6295\u8d44\u6761\u4f8b\u4e2d\u89c4\u5b9a\u7684\u6536\u5165\u9879\u76ee\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c107\/2023\/QH15\u53f7\u51b3\u8bae\uff0c\u5176\u4ed6\u6210\u5458\u5b9e\u4f53\u73b0\u987b\u7533\u62a5\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u3002\u6210\u5458\u5b9e\u4f53\u5ef6\u8fdf\u7533\u62a5\u6216\u672a\u7533\u62a5\u5c06\u53d7\u5230\u5904\u7f5a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u7535\u5b50\u53d1\u7968\u670d\u52a1\u7684\u673a\u6784\uff1a\u5bf9\u4e8e\u63d0\u4f9b\u4e0d\u7b26\u5408\u53d1\u7968\u76f8\u5173\u6cd5\u5f8b\u539f\u5219\u7684\u89e3\u51b3\u65b9\u6848\u7684\u673a\u6784\uff0c\u5c06\u5904\u4ee5\u7f5a\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u901a\u8fc7\u6269\u5927\u9002\u7528\u5b9e\u4f53\u8303\u56f4\u6765\u52a0\u5f3a\u7ba1\u7406\u7684\u540c\u65f6\uff0c\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u8fd8\u901a\u8fc7\u8c03\u6574\u5904\u7f5a\u539f\u5219\u4f7f\u5176\u66f4\u52a0\u7075\u6d3b\uff0c\u5c55\u73b0\u4e86\u4e0e\u4f01\u4e1a\u5408\u4f5c\u7684\u7cbe\u795e\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thay_doi_nguyen_tac_xu_phat_Co_loi_hon_cho_nguoi_nop_thue\"><\/span><b>\u7f5a\u6b3e\u539f\u5219\u7684\u6539\u53d8\uff1a\u5bf9\u7eb3\u7a0e\u4eba\u66f4\u6709\u5229\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5176\u4e2d\u6700\u79ef\u6781\u7684\u65b9\u9762\u4e4b\u4e00\u662f\u7eb3\u7a0e\u4eba\u540c\u65f6\u72af\u591a\u9879\u9519\u8bef\u65f6\u7684\u5904\u7f5a\u539f\u5219\u53d1\u751f\u4e86\u53d8\u5316\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9519\u8bef\u7533\u62a5\u591a\u4e2a\u9879\u76ee\uff1a\u5982\u679c\u7eb3\u7a0e\u4eba\u5728\u540c\u4e00\u5929\u5728\u4e0d\u540c\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0a\u9519\u8bef\u7533\u62a5\u591a\u4e2a\u9879\u76ee\uff08\u4e0d\u4e00\u5b9a\u662f\u540c\u4e00\u7a0e\u79cd\uff09\uff0c\u7a0e\u52a1\u673a\u5173\u53ea\u4f1a\u5bf9\u8fdd\u89c4\u884c\u4e3a\u5904\u4ee5\u6700\u9ad8\u7f5a\u6b3e\uff0c\u5e76\u53d6\u6d88\u201c\u91cd\u590d\u8fdd\u89c4\u201d\u7684\u52a0\u91cd\u5904\u7f5a\u60c5\u8282\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u540c\u4e00\u7533\u8bf7\u4e2d\u63d0\u4f9b\u591a\u4e2a\u9879\u76ee\u7684\u865a\u5047\u4fe1\u606f\uff1a\u5c06\u53ea\u5bf9\u5176\u4e2d\u4e00\u9879\u8fdd\u89c4\u884c\u4e3a\u5904\u4ee5\u6700\u9ad8\u7f5a\u6b3e\uff0c\u6216\u6309\u7167\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u548c\u7b2c 17 \u6761\u7684\u89c4\u5b9a\u8fdb\u884c\u5904\u7f5a\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u591a\u6b21\u5728\u9519\u8bef\u7684\u65f6\u95f4\u5f00\u5177\u53d1\u7968\/\u672a\u5f00\u5177\u53d1\u7968\uff1a\u4ec5\u5bf9\u4e00\u6b21\u8fdd\u89c4\u884c\u4e3a\u8fdb\u884c\u5904\u7f5a\uff0c\u7f5a\u6b3e\u91d1\u989d\u4e0e\u8fdd\u89c4\u53d1\u7968\u7684\u6570\u91cf\u76f8\u5bf9\u5e94\uff0c\u6709\u52a9\u4e8e\u51cf\u8f7b\u8d22\u52a1\u8d1f\u62c5\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u4fee\u8ba2\u548c\u8865\u5145\u5904\u7f5a\u539f\u5219\u4ee5\u51cf\u8f7b\u4f01\u4e1a\u538b\u529b\u5916\uff0c\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u8fd8\u5f15\u5165\u4e86\u66f4\u4e25\u683c\u7684\u91cf\u5316\u6807\u51c6\u6765\u754c\u5b9a\u8fdd\u89c4\u884c\u4e3a\u7684\u4e25\u91cd\u7a0b\u5ea6\u3002\u5177\u4f53\u800c\u8a00\uff0c\u8be5\u6cd5\u4ee4\u901a\u8fc7\u91cd\u65b0\u5b9a\u4e49\u52a0\u91cd\u60c5\u8282\uff0c\u660e\u786e\u4e86\u54ea\u4e9b\u884c\u4e3a\u6784\u6210\u4e25\u91cd\u8fdd\u89c4\u884c\u4e3a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sua_doi_quy_dinh_ve_tinh_tiet_tang_nang_%E2%80%9Cvi_pham_hanh_chinh_co_quy_mo_lon%E2%80%9D\"><\/span><b>\u4fee\u6539\u6709\u5173\u201c\u5927\u89c4\u6a21\u884c\u653f\u8fdd\u6cd5\u884c\u4e3a\u201d\u52a0\u91cd\u60c5\u8282\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u786e\u5b9a\u4e25\u91cd\u8fdd\u89c4\u7a0b\u5ea6\u7684\u6307\u6807\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u53d1\u7968\uff1a\u6d89\u53ca 10 \u5f20\u6216 10 \u5f20\u4ee5\u4e0a\u53d1\u7968\u7684\u8fdd\u89c4\u884c\u4e3a\uff0c\u6d89\u53ca\u53d1\u7968\u6570\u636e\u7684\u521b\u5efa\u3001\u63a5\u6536\u548c\u4f20\u8f93\uff08\u6839\u636e\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 22\u300126 \u548c 27 \u6761\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5077\u7a0e\u6f0f\u7a0e\uff1a\u5077\u7a0e\u6f0f\u7a0e\u91d1\u989d\u8fbe\u5230\u6216\u8d85\u8fc7 1 \u4ebf\u8d8a\u5357\u76fe\u5373\u88ab\u89c6\u4e3a\u5927\u89c4\u6a21\u5077\u7a0e\u6f0f\u7a0e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u660e\u786e\u754c\u5b9a\u8fdd\u89c4\u884c\u4e3a\u7684\u7ea7\u522b\u7684\u540c\u65f6\uff0c\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u8fd8\u5bf9\u5904\u7f5a\u7ea7\u522b\u548c\u6267\u6cd5\u4eba\u5458\u7ed3\u6784\u8fdb\u884c\u4e86\u7cfb\u7edf\u8c03\u6574\uff0c\u4ee5\u786e\u4fdd\u7ba1\u7406\u7684\u4e25\u683c\u6027\u548c\u6709\u6548\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_chinh_khung_tien_phat_va_Tham_quyen_xu_phat\"><\/span><b>\u8c03\u6574\u5904\u7f5a\u6846\u67b6\u548c\u5904\u7f5a\u6743\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u786e\u4fdd\u5a01\u6151\u4f5c\u7528\uff0c\u540c\u65f6\u4f7f\u7a0e\u52a1\u673a\u5173\u80fd\u591f\u66f4\u7075\u6d3b\u3001\u66f4\u5b9e\u9645\u5730\u5904\u7406\u8fdd\u6cd5\u884c\u4e3a\uff0c\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u5904\u7f5a\u529b\u5ea6\u548c\u6267\u6cd5\u6743\u7684\u6388\u4e88\u8fdb\u884c\u4e86\u5982\u4e0b\u6839\u672c\u6027\u8c03\u6574\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Sua_doi_tham_quyen_cua_can_bo_thue\"><\/span><b>\u4fee\u6539\u7a0e\u52a1\u5b98\u5458\u7684\u6743\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u52a0\u5f3a\u4e3b\u52a8\u7ba1\u7406\uff0c\u5904\u7f5a\u6743\u9650\u53d1\u751f\u4e86\u91cd\u5927\u53d8\u5316\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5b98\u5458\uff1a\u6709\u6743\u5bf9\u8fdd\u53cd\u7a0e\u52a1\u7a0b\u5e8f\u7684\u884c\u4e3a\u5904\u4ee5\u6700\u9ad8 2000 \u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\uff0c\u5bf9\u8fdd\u53cd\u53d1\u7968\u89c4\u5b9a\u7684\u884c\u4e3a\u5904\u4ee5\u6700\u9ad8 1000 \u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u6d88\u533a\u4eba\u6c11\u59d4\u5458\u4f1a\u4e3b\u5e2d\uff08\u7531\u4e61\u4eba\u6c11\u59d4\u5458\u4f1a\u4e3b\u5e2d\u53d6\u4ee3\uff09\u3001\u7a0e\u52a1\u961f\u961f\u957f\u548c\u8d22\u52a1\u603b\u76d1\u5728\u8be5\u9886\u57df\u7684\u804c\u6743\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Khung_phat_hoa_don\"><\/span><b>\u53d1\u7968\u7f5a\u6b3e\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5728\u9519\u8bef\u65f6\u95f4\u5f00\u5177\u53d1\u7968\u6216\u672a\u5f00\u5177\u53d1\u7968\u7684\u7f5a\u6b3e\uff0c\u73b0\u5728\u5c06\u6839\u636e\u5355\u4e2a\u6848\u4ef6\u4e2d\u8fdd\u89c4\u53d1\u7968\u7684\u6570\u91cf\u6765\u8ba1\u7b97\uff0c\u800c\u4e0d\u662f\u50cf\u4ee5\u524d\u90a3\u6837\u91c7\u7528\u4e00\u822c\u8d39\u7387\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quyen_giai_trinh_cua_Nguoi_nop_thue\"><\/span><b>\u7eb3\u7a0e\u4eba\u6709\u6743\u63d0\u4f9b\u89e3\u91ca<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u901a\u8fc7\u660e\u786e\u89c4\u5b9a\u95ee\u8d23\u6743\u6765\u63d0\u9ad8\u900f\u660e\u5ea6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u6700\u9ad8\u7f5a\u6b3e\u91d1\u989d\u4e3a 1500 \u4e07\u8d8a\u5357\u76fe\uff08\u4e2a\u4eba\uff09\u6216 3000 \u4e07\u8d8a\u5357\u76fe\uff08\u7ec4\u7ec7\uff09\u6216\u4ee5\u4e0a\uff0c\u7eb3\u7a0e\u4eba\u6709\u6743\u63d0\u4f9b\u89e3\u91ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u9002\u7528\u4e8e\u6d89\u53ca\u7535\u5b50\u8bb0\u5f55\u4fdd\u5b58\u7684\u6848\u4ef6\uff0c\u4ee5\u53ca\u8fdd\u53cd\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16\u300117 \u548c 18 \u6761\u5173\u4e8e\u865a\u5047\u7533\u62a5\u548c\u9003\u7a0e\u89c4\u5b9a\u7684\u6848\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u52a0\u5f3a\u95ee\u8d23\u5236\u4e0d\u4ec5\u80fd\u786e\u4fdd\u5ba2\u89c2\u6027\uff0c\u8fd8\u80fd\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u5c06\u8d44\u6e90\u96c6\u4e2d\u4e8e\u7ba1\u7406\u73b0\u4ee3\u6a21\u5f0f\u3002\u5728\u5b8c\u5584\u8fd9\u4e9b\u884c\u653f\u6d41\u7a0b\u7684\u540c\u65f6\uff0c\u653f\u5e9c\u4e5f\u5728\u7cbe\u7b80\u6cd5\u5f8b\u4f53\u7cfb\uff0c\u5e9f\u9664\u4e0d\u518d\u9002\u7528\u4e8e\u6570\u5b57\u5316\u8f6c\u578b\u7684\u6cd5\u89c4\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bai_bo_cac_quy_dinh_loi_thoi_ve_hoa_don_giay\"><\/span><b>\u5e9f\u9664\u5173\u4e8e\u7eb8\u8d28\u53d1\u7968\u7684\u8fc7\u65f6\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7531\u4e8e\u5168\u9762\u8f6c\u5411\u7535\u5b50\u53d1\u7968\uff0c\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5e9f\u9664\u4e86\u4e0e\u4e0d\u518d\u4f7f\u7528\u7684\u7eb8\u8d28\u53d1\u7968\u76f8\u5173\u7684\u8fdd\u89c4\u884c\u4e3a\uff0c\u5177\u4f53\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6253\u5370\u53d1\u7968\uff0c\u6253\u5370\u81ea\u5b9a\u4e49\u53d1\u7968\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u7968\u5f00\u5177\u901a\u77e5\uff08\u7eb8\u8d28\u53d1\u7968\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u6d88\u6253\u5370\u8ba2\u5355\u3002<\/span><\/li>\n<\/ul>\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;\">\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u6807\u5fd7\u7740\u7a0e\u6536\u548c\u53d1\u7968\u5904\u7f5a\u653f\u7b56\u7684\u91cd\u5927\u8c03\u6574\uff0c\u5728\u5168\u9762\u6570\u5b57\u5316\u8f6c\u578b\u7684\u5927\u80cc\u666f\u4e0b\uff0c\u660e\u786e\u4f53\u73b0\u4e86\u57fa\u4e8e\u98ce\u9669\u3001\u900f\u660e\u4e14\u66f4\u52a0\u6709\u5229\u4e8e\u7eb3\u7a0e\u4eba\u7684\u505a\u6cd5\u3002\u6269\u5927\u5904\u7f5a\u8303\u56f4\u3001\u660e\u786e\u201c\u5927\u89c4\u6a21\u201d\u7684\u6982\u5ff5\u3001\u8c03\u6574\u5904\u7f5a\u6743\u9650\u4ee5\u53ca\u5f3a\u5316\u89e3\u91ca\u6743\uff0c\u5171\u540c\u6784\u5efa\u4e86\u4e00\u4e2a\u66f4\u52a0\u5065\u5168\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u8fd9\u4e9b\u53d8\u5316\u4e5f\u8981\u6c42\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u52a8\u66f4\u65b0\u548c\u5ba1\u67e5\u5176\u7533\u62a5\u3001\u53d1\u7968\u548c\u5408\u89c4\u7ba1\u7406\u6d41\u7a0b\uff0c\u5c24\u5176\u662f\u5728\u8be5\u6cd5\u4ee4\u4e8e2026\u5e741\u670816\u65e5\u6b63\u5f0f\u751f\u6548\u4e4b\u65e5\u8d77\u3002\u6b63\u786e\u7406\u89e3\u548c\u5e94\u7528\u8fd9\u4e9b\u53d8\u5316\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u5904\u7f5a\uff0c\u8fd8\u80fd\u589e\u5f3a\u5176\u957f\u671f\u7684\u6cd5\u5f8b\u4fdd\u969c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u964d\u4f4e\u98ce\u9669\u5e76\u53ca\u65f6\u9002\u5e94\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5e94\u91cd\u65b0\u8bc4\u4f30\u5176\u5f53\u524d\u7684\u6574\u4e2a\u7a0e\u52a1\u548c\u53d1\u7968\u6d41\u7a0b\uff0c\u7279\u522b\u662f\u5bb9\u6613\u51fa\u73b0\u8fdd\u89c4\u60c5\u51b5\u7684\u60c5\u51b5\uff0c\u4f8b\u5982\u9519\u8bef\u7533\u62a5\u591a\u4e2a\u9879\u76ee\u3001\u5728\u9519\u8bef\u7684\u65f6\u95f4\u5f00\u5177\u53d1\u7968\u6216\u7ba1\u7406\u7535\u5b50\u53d1\u7968\u6570\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u6df1\u5165\u54a8\u8be2\u3001\u5408\u89c4\u5ba1\u67e5\u6216\u9488\u5bf9\u60a8\u4e1a\u52a1\u6a21\u5f0f\u7684\u6700\u65b0\u7a0e\u52a1\u653f\u7b56\u66f4\u65b0\uff0c\u8bf7\u4e3b\u52a8\u8054\u7cfb MAN \u2013 Master Accountant Network \u2013 \u4e00\u5bb6\u4e13\u4e1a\u7684\u7a0e\u52a1\u3001\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u54a8\u8be2\u516c\u53f8\uff0c\u4ee5\u83b7\u5f97\u53ca\u65f6\u3001\u5408\u6cd5\u5408\u89c4\u7684\u652f\u6301\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<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\/cac-diem-moi-dang-chu-y-ve-xu-phat-thue-va-hoa-don-tu-16-1-2026--vbpl140550.html?browserid=822d1a4e-d855-4531-8112-6531703ee175\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u897f\u5b81\u7701\u7a0e\u52a1\u5c40\u51fa\u5177\u7684\u5b98\u65b9\u6587\u4ef6\u7f16\u53f7\u4e3a 3993\/TNI-NVDTPC\u3002<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: right;\"><em><strong>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u7f16\u8f91\u59d4\u5458\u4f1a<\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>2025\u5e7412\u670830\u65e5\uff0c\u897f\u5b81\u7701\u7a0e\u52a1\u5c40\u53d1\u5e03\u7b2c3993\/TNI-NVDTPC\u53f7\u516c\u51fd\uff0c\u5c31\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u65b0\u589e\u5185\u5bb9\u63d0\u4f9b\u6307\u5bfc\u3002\u8be5\u6cd5\u4ee4\u662f\u5bf9\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u91cd\u8981\u4fee\u8ba2\u548c\u8865\u5145\uff0c\u8be5\u6cd5\u4ee4\u6d89\u53ca\u7a0e\u52a1\u548c\u53d1\u7968\u9886\u57df\u8fdd\u6cd5\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\u3002\u4ee5\u4e0b\u662f\u65b0\u89c4\u5b9a\u7684\u6982\u8981\u3002<\/p>","protected":false},"author":4,"featured_media":7189,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7188","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\/7188","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=7188"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7188\/revisions"}],"predecessor-version":[{"id":7190,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7188\/revisions\/7190"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7189"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}