{"id":7215,"date":"2026-01-13T20:06:44","date_gmt":"2026-01-14T03:06:44","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7215"},"modified":"2026-01-14T18:45:09","modified_gmt":"2026-01-15T01:45:09","slug":"cong-van-so-63-ve-ke-khai-thue-tncn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-63-ve-ke-khai-thue-tncn\/","title":{"rendered":"\u4f01\u4e1a\u7533\u62a5\u548c\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8d23\u4efb\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u90e8\u95e8\u7684\u5b98\u65b9\u6587\u4ef6 63\/CT-CS \u9610\u660e\u4e86\u6839\u636e\u7b2c 136\/2024\/QH15 \u53f7\u51b3\u8bae\u514d\u7a0e\u7684\u5de5\u8d44\u548c\u85aa\u91d1\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e (PIT) \u7533\u62a5\uff0c\u5305\u62ec\u4e0d\u9700\u8981\u7eb3\u7a0e\u7533\u62a5\u4f46\u4ecd\u9700\u8fdb\u884c\u6700\u7ec8\u7eb3\u7a0e\u7ed3\u7b97\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u968f\u7740\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u671f\u7684\u4e34\u8fd1\uff0c\u8bb8\u591a\u673a\u6784\u548c\u4e2a\u4eba\u5bf9\u76f8\u5173\u89c4\u5b9a\u611f\u5230\u56f0\u60d1\u3002\u6709\u4e9b\u60c5\u51b5\u4e0b\uff0c\u5373\u4f7f\u6ca1\u6709\u7eb3\u7a0e\u4e49\u52a1\uff08\u65e0\u9700\u6309\u6708\/\u6309\u5b63\u5ea6\u7533\u62a5\uff09\uff0c\u4e5f\u5fc5\u987b\u8fdb\u884c\u5e74\u5ea6\u7a0e\u52a1\u7ed3\u7b97\u3002\u4e3a\u4e86\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u6cd5\u5f8b\u9519\u8bef\uff0c\u8ba9\u6211\u4eec\u4e00\u8d77\u4e86\u89e3\u7a0e\u52a1\u673a\u5173\u7684\u6700\u65b0\u6307\u5357\u3002<\/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\">\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-63-ve-ke-khai-thue-tncn\/#Diem_moi_ve_nghia_vu_thue_TNCN_theo_Cong_van_63CT-CS\" >\u6839\u636e\u7b2c63\/CT-CS\u53f7\u5b98\u65b9\u51fd\uff0c\u5173\u4e8e\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e49\u52a1\u7684\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-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Truong_hop_nao_khong_phai_nop_ho_so_khai_thue_dinh_ky\" >\u54ea\u4e9b\u60c5\u51b5\u4e0b\u65e0\u9700\u63d0\u4ea4\u5b9a\u671f\u7eb3\u7a0e\u7533\u62a5\u8868\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Tai_sao_khong_khai_thue_van_phai_%E2%80%9Cbat_buoc%E2%80%9D_quyet_toan\" >\u5373\u4f7f\u4e0d\u62a5\u7a0e\uff0c\u4e3a\u4ec0\u4e48\u4e5f\u201c\u5fc5\u987b\u201d\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff1f<\/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\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Trach_nhiem_cua_nguoi_nop_thue_trong_nam_2026\" >2026\u5e74\u7eb3\u7a0e\u4eba\u7684\u8d23\u4efb<\/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-63-ve-ke-khai-thue-tncn\/#Loi_khuyen_cho_ke_toan_va_nguoi_lao_dong\" >\u7ed9\u4f1a\u8ba1\u5e08\u548c\u5458\u5de5\u7684\u5efa\u8bae<\/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-63-ve-ke-khai-thue-tncn\/#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-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-so-63-ve-ke-khai-thue-tncn\/#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=\"Diem_moi_ve_nghia_vu_thue_TNCN_theo_Cong_van_63CT-CS\"><\/span><b>\u6839\u636e\u7b2c63\/CT-CS\u53f7\u5b98\u65b9\u51fd\uff0c\u5173\u4e8e\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e49\u52a1\u7684\u65b0\u8981\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7a0e\u52a1\u90e8\u95e8\u4e8e 2026 \u5e74 1 \u6708 7 \u65e5\u53d1\u5e03\u7684\u7b2c 63\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\uff0c\u5df2\u660e\u786e\u4e86\u514d\u7a0e\u5de5\u8d44\u548c\u85aa\u91d1\u7684\u7eb3\u7a0e\u4e49\u52a1\u5c65\u884c\u60c5\u51b5\uff08\u6839\u636e\u7b2c 136\/2024\/QH15 \u53f7\u51b3\u8bae\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u9879\u89c4\u5b9a\u5f3a\u8c03\u4e86\u201c\u5e38\u89c4\u7eb3\u7a0e\u7533\u62a5\u201d\u548c\u201c\u5e74\u5ea6\u7a0e\u52a1\u7ed3\u7b97\u201d\u4e4b\u95f4\u7684\u533a\u522b\u3002\u8fd9\u4e00\u70b9\u5bf9\u4e8e\u62e5\u6709\u514d\u7a0e\u5458\u5de5\u6216\u672a\u8fbe\u5230\u7eb3\u7a0e\u95e8\u69db\u7684\u4f01\u4e1a\u5c24\u4e3a\u91cd\u8981\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_nao_khong_phai_nop_ho_so_khai_thue_dinh_ky\"><\/span><b>\u54ea\u4e9b\u60c5\u51b5\u4e0b\u65e0\u9700\u63d0\u4ea4\u5b9a\u671f\u7eb3\u7a0e\u7533\u62a5\u8868\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 126\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u7ecf\u7b2c 91\/2022\/ND-CP \u53f7\u6cd5\u4ee4\u4fee\u8ba2\uff09\u7b2c 7 \u6761\u7b2c 3 \u6b3e\u7684\u89c4\u5b9a\uff0c\u4e0b\u5217\u5b9e\u4f53\u65e0\u9700\u63d0\u4ea4\u6708\u5ea6\/\u5b63\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u514d\u7a0e\u7684\u4e2a\u4eba\uff1a\u6839\u636e\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7684\u89c4\u5b9a\uff08\u7ee7\u627f\u3001\u4e0d\u52a8\u4ea7\u8d60\u4e0e\u6216\u4e0d\u52a8\u4ea7\u8f6c\u8ba9\u7684\u60c5\u51b5\u9664\u5916\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ec4\u7ec7\u548c\u4e2a\u4eba\u652f\u4ed8\u6536\u5165\u65f6\u65e0\u9700\u9884\u6263\u7a0e\u6b3e\uff1a\u5982\u679c\u5728\u4e00\u4e2a\u6708\u6216\u4e00\u4e2a\u5b63\u5ea6\u5185\uff0c\u4f01\u4e1a\u652f\u4ed8\u5de5\u8d44\uff0c\u4f46\u6ca1\u6709\u5458\u5de5\u9700\u8981\u9884\u6263\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u5219\u8be5\u4f01\u4e1a\u65e0\u9700\u63d0\u4ea4\u8be5\u6708\/\u5b63\u5ea6\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u53ea\u4ece\u4e8b\u514d\u7a0e\u7684\u5546\u4e1a\u6d3b\u52a8\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_khong_khai_thue_van_phai_%E2%80%9Cbat_buoc%E2%80%9D_quyet_toan\"><\/span><b>\u5373\u4f7f\u4e0d\u62a5\u7a0e\uff0c\u4e3a\u4ec0\u4e48\u4e5f\u201c\u5fc5\u987b\u201d\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u5177\u8bef\u5bfc\u6027\u7684\u4fe1\u606f\u3002\u6839\u636e\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c8\u6761\u7b2c6\u6b3ed.1\u9879\u7684\u89c4\u5b9a\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u7684\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u652f\u4ed8\u5de5\u8d44\u6536\u5165\u7684\u7ec4\u7ec7\u548c\u4e2a\u4eba\u6709\u8d23\u4efb\u4ee3\u8868\u6388\u6743\u4e2a\u4eba\u7533\u62a5\u7eb3\u7a0e\u5e76\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u65e0\u8bba\u662f\u5426\u5df2\u6263\u9664\u7a0e\u6b3e\u3002\u201d<\/span><\/p>\n<p><b>\u6765\u6e90\uff1a <\/b><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c 126\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 8 \u6761\u7b2c 6 \u6b3e\u7b2c d.1 \u70b9<\/span><\/a><\/p><\/blockquote>\n<p><b>\u8be6\u7ec6\u5206\u6790\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f01\u4e1a\uff08\u652f\u4ed8\u6536\u5165\u7684\u7ec4\u7ec7\uff09\uff1a\u5373\u4f7f\u60a8\u7684\u6240\u6709\u5458\u5de5\u5728\u4e00\u5e74\u5185\u7684\u6536\u5165\u90fd\u4f4e\u4e8e\u4e2a\u4eba\u514d\u7a0e\u989d\uff08\u4e0d\u8fdb\u884c\u4efb\u4f55\u7a0e\u6536\u62b5\u6263\uff09\uff0c\u4f01\u4e1a\u4ecd\u7136\u5fc5\u987b\u63d0\u4ea4\u5e74\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u4ee5\u62a5\u544a\u652f\u4ed8\u7684\u603b\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e2a\u4eba\u800c\u8a00\uff1a\u5982\u679c\u4e2a\u4eba\u6388\u6743\u4f01\u4e1a\u4ee3\u8868\u5176\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u5219\u8be5\u4f01\u4e1a\u5fc5\u987b\u5b8c\u5168\u5c65\u884c\u6b64\u8d23\u4efb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u7684\u552f\u4e00\u4f8b\u5916\u60c5\u51b5\u662f\uff0c\u5f53\u7ec4\u7ec7\u6216\u4e2a\u4eba\u5728\u6574\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5185\u6ca1\u6709\u4efb\u4f55\u6536\u5165\u652f\u4ed8\u65f6\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_nguoi_nop_thue_trong_nam_2026\"><\/span><b>2026\u5e74\u7eb3\u7a0e\u4eba\u7684\u8d23\u4efb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7b2c38\/2019\/QH14\u53f7\uff08\u6700\u8fd1\u7531\u7b2c56\/2024\/QH15\u53f7\u6cd5\u5f8b\u8865\u5145\uff09\uff0c\u7eb3\u7a0e\u4eba\u5e94\u6ce8\u610f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u786e\u6027\uff1a\u6211\u4eec\u5bf9\u6240\u63d0\u4f9b\u4fe1\u606f\u7684\u771f\u5b9e\u6027\u8d1f\u6709\u6cd5\u5f8b\u8d23\u4efb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u5f52\u6863\uff1a\u6240\u6709\u4e0e\u4ea7\u751f\u7eb3\u7a0e\u4e49\u52a1\u7684\u4ea4\u6613\u76f8\u5173\u7684\u53d1\u7968\u548c\u6587\u4ef6\u90fd\u5fc5\u987b\u5b8c\u6574\u8bb0\u5f55\u5e76\u59a5\u5584\u4fdd\u5b58\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u7a0e\u52a1\u673a\u5173\u534f\u8c03\uff1a\u5728\u7ba1\u7406\u673a\u6784\u8981\u6c42\u68c0\u67e5\u6216\u6307\u5bfc\u65f6\uff0c\u53ca\u65f6\u63d0\u4f9b\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loi_khuyen_cho_ke_toan_va_nguoi_lao_dong\"><\/span><b>\u7ed9\u4f1a\u8ba1\u5e08\u548c\u5458\u5de5\u7684\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u7a0e\u52a1\u7ed3\u7b97\u6d41\u7a0b\u987a\u5229\u8fdb\u884c\uff0c\u907f\u514d\u56e0\u903e\u671f\u4ed8\u6b3e\u6216\u4fe1\u606f\u9519\u8bef\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\uff0c\u4f1a\u8ba1\u90e8\u95e8\u548c\u5458\u5de5\u4e2a\u4eba\u5e94\u6ce8\u610f\u4ee5\u4e0b\u5173\u952e\u95ee\u9898\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u6838\u4ed8\u6b3e\u6570\u636e\uff1a\u5373\u4f7f\u6ca1\u6709\u4eba\u62a5\u7a0e\uff0c\u4e5f\u8981\u63d0\u524d\u51c6\u5907\u5e74\u5ea6\u7a0e\u52a1\u7ed3\u7b97\u671f\u7684\u6536\u5165\u62a5\u8868 05-1\/BK-TNCN\u300105-2\/BK-TNCN \u548c 05-3\/BK-TNCN\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ed3\u7b97\u622a\u6b62\u65e5\u671f\uff1a\u522b\u5fd8\u4e86\u63d0\u4ea4 2025 \u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\uff082026 \u5e74\u521d\u63d0\u4ea4\uff09\uff0c\u4ee5\u514d\u56e0\u903e\u671f\u7533\u62a5\u800c\u53d7\u5230\u5904\u7f5a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u7528\u8f85\u52a9\u5de5\u5177\uff1a\u5229\u7528 eTax Mobile \u7b49\u5e94\u7528\u7a0b\u5e8f\u6216\u6700\u65b0\u7248\u672c\u7684\u7a0e\u52a1\u7533\u62a5\u652f\u6301\u8f6f\u4ef6 (HTKK) \u6765\u66f4\u65b0\u8868\u683c\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;\">\u201c\u5373\u4f7f\u672a\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u7a0e\u52a1\u6700\u7ec8\u7ed3\u7b97\u4e5f\u662f\u5f3a\u5236\u6027\u7684\u201d\u662f\u4e00\u9879\u8981\u6c42\uff0c\u800c\u975e\u53ef\u9009\u9879\u3002\u8bef\u89e3\u6b64\u9879\u89c4\u5b9a\u53ef\u80fd\u5bfc\u81f4\u56e0\u7533\u62a5\u4e0d\u5b8c\u6574\u800c\u53d7\u5230\u5904\u7f5a\uff0c\u5373\u4f7f\u6700\u7ec8\u5e76\u672a\u4ea7\u751f\u4efb\u4f55\u7eb3\u7a0e\u4e49\u52a1\u3002\u6839\u636e\u7b2c63\/CT-CS\u53f7\u901a\u544a\u4e3b\u52a8\u5ba1\u67e5\u60a8\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u5c06\u6709\u52a9\u4e8e\u786e\u4fdd\u60a8\u57282026\u5e74\u5b89\u5168\u5408\u6cd5\u5730\u5b8c\u6210\u4e2a\u4eba\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0d\u786e\u5b9a\u60a8\u7684\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6\u662f\u5426\u7b26\u5408\u89c4\u5b9a\uff1f\u8bf7\u8054\u7cfb MAN \u2013 Master Accountant Network \u7a0e\u52a1\u54a8\u8be2\u56e2\u961f\uff0c\u5ba1\u6838\u60a8\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\uff0c\u8282\u7701\u4e0e\u7a0e\u52a1\u673a\u5173\u4ea4\u6d89\u7684\u65f6\u95f4\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><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><\/span><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\/luu-y-ve-trach-nhiem-cua-doanh-nghiep-trong-ke-khai-quyet-toan-thue-tncn--vbpl140621.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u6cd5\u5f8b<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u7f16\u8f91\u56e2\u961f<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 63\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf l\u00e0m r\u00f5 vi\u1ec7c k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo Ngh\u1ecb quy\u1ebft 136\/2024\/QH15, trong \u0111\u00f3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i khai thu\u1ebf nh\u01b0ng v\u1eabn ph\u1ea3i quy\u1ebft to\u00e1n. Trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eafp [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7216,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7215","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\/7215","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=7215"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7215\/revisions"}],"predecessor-version":[{"id":7233,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7215\/revisions\/7233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7216"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}