{"id":7376,"date":"2026-01-26T20:48:09","date_gmt":"2026-01-27T03:48:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7376"},"modified":"2026-01-26T20:48:09","modified_gmt":"2026-01-27T03:48:09","slug":"chinh-sach-thue-ho-kinh-doanh-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/chinh-sach-thue-ho-kinh-doanh-2026\/","title":{"rendered":"2026 \u5e74\u5bb6\u5ead\u4f01\u4e1a\u7a0e\u6536\u653f\u7b56\u2014\u2014\u65b0\u7684\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5\uff0c\u907f\u514d\u8ffd\u6eaf\u5f81\u7a0e\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4ece 2026 \u5e74 1 \u6708 1 \u65e5\u8d77\uff0c\u8d8a\u5357\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u7684\u7a0e\u6536\u7ba1\u7406\u673a\u5236\u5c06\u6b63\u5f0f\u8fdb\u5165\u65b0\u9636\u6bb5\uff0c\u6839\u636e\u4fee\u8ba2\u540e\u7684\u7a0e\u6cd5\u548c\u56fd\u4f1a\u51b3\u8bae\u8fdb\u884c\u4e00\u7cfb\u5217\u91cd\u8981\u8c03\u6574\u3002<\/span><\/p>\n<p><span 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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\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/chinh-sach-thue-ho-kinh-doanh-2026\/#Nguong_doanh_thu_mien_thue_va_chinh_sach_ho_tro\" >\u514d\u7a0e\u6536\u5165\u95e8\u69db\u548c\u652f\u6301\u653f\u7b56<\/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\/chinh-sach-thue-ho-kinh-doanh-2026\/#Nghia_vu_ke_khai_du_duoc_mien_thue\" >\u5373\u4f7f\u662f\u514d\u7a0e\u7684\uff0c\u7533\u62a5\u7eb3\u7a0e\u7684\u4e49\u52a1\u4ecd\u7136\u6709\u6548\u3002<\/a><\/li><\/ul><\/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\/chinh-sach-thue-ho-kinh-doanh-2026\/#Hoa_don_va_Chung_tu\" >\u53d1\u7968\u548c\u6536\u636e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ho_kinh_doanh_co_doanh_thu_nam_tu_tren_500_trieu_den_duoi_3_ty_dong\" >\u5e74\u8425\u4e1a\u989d\u5728 5 \u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0a\u81f3 30 \u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\u7684\u5bb6\u5ead\u4f01\u4e1a\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/chinh-sach-thue-ho-kinh-doanh-2026\/#Phuong_phap_1_%E2%80%93_Tinh_thue_theo_loi_nhuan_ty_le_15\" >\u65b9\u6cd5\u4e00\u2014\u2014\u6309\u5229\u6da6\u8ba1\u7b97\u7a0e\u989d\uff08\u7a0e\u738715%\uff09<\/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\/chinh-sach-thue-ho-kinh-doanh-2026\/#Phuong_phap_2_%E2%80%93_Tinh_thue_truc_tiep_tren_doanh_thu\" >\u65b9\u6cd5\u4e8c\u2014\u2014\u76f4\u63a5\u6309\u6536\u5165\u8ba1\u7b97\u7a0e\u989d<\/a><\/li><\/ul><\/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\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ho_kinh_doanh_co_doanh_thu_nam_tren_3_ty_dong\" >\u5e74\u6536\u5165\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe\u7684\u5bb6\u5ead\u4f01\u4e1a\u3002<\/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\/chinh-sach-thue-ho-kinh-doanh-2026\/#Thue_TNCN_theo_loi_nhuan_voi_thue_suat_17\" >\u57fa\u4e8e\u5229\u6da6\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u4e3a17%<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/chinh-sach-thue-ho-kinh-doanh-2026\/#Le_phi_mon_bai_doi_voi_ho_kinh_doanh_theo_doanh_thu_nam_truoc\" >\u5bb6\u5ead\u4f01\u4e1a\u8425\u4e1a\u6267\u7167\u8d39\uff08\u6309\u4e0a\u4e00\u5e74\u5ea6\u8425\u4e1a\u989d\u8ba1\u7b97\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/chinh-sach-thue-ho-kinh-doanh-2026\/#Thu_tuc_va_hinh_thuc_ke_khai_thue_ho_kinh_doanh_tu_nam_2026\" >2026 \u5e74\u8d77\u5bb6\u5ead\u4f01\u4e1a\u62a5\u7a0e\u7684\u7a0b\u5e8f\u548c\u65b9\u6cd5\u3002<\/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\/chinh-sach-thue-ho-kinh-doanh-2026\/#Hinh_thuc_ke_khai\" >\u58f0\u660e\u8868<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ho_so_ke_khai_co_ban\" >\u57fa\u672c\u7533\u62a5\u8868<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/chinh-sach-thue-ho-kinh-doanh-2026\/#Tong_hop_chinh_sach_thue_Ho_kinh_doanh_theo_doanh_thu_tu_nam_2026\" >\u6839\u636e2026\u5e74\u53ca\u4ee5\u540e\u7684\u6536\u5165\u60c5\u51b5\uff0c\u5bf9\u5bb6\u5ead\u4f01\u4e1a\u5f81\u6536\u7a0e\u6536\u653f\u7b56\u7684\u6982\u8981\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/chinh-sach-thue-ho-kinh-doanh-2026\/#Khung_thue_suat_theo_dac_thu_nganh_nghe\" >\u57fa\u4e8e\u884c\u4e1a\u7279\u70b9\u7684\u7a0e\u7387\u6846\u67b6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/chinh-sach-thue-ho-kinh-doanh-2026\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/chinh-sach-thue-ho-kinh-doanh-2026\/#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=\"Mien_thue_GTGT_va_TNCN_doi_voi_Ho_kinh_doanh_co_doanh_thu_nam_duoi_500_trieu\"><\/span><b>\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e 5 \u4ebf\u8d8a\u5357\u76fe\u7684\u5bb6\u5ead\u4f01\u4e1a\u53ef\u514d\u5f81\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u843d\u5b9e\u5bf9\u5c0f\u89c4\u6a21\u5bb6\u5ead\u4f01\u4e1a\u7684\u6276\u6301\u653f\u7b56\uff0c2026 \u5e74\u8d77\u7684\u7a0e\u6cd5\u5c06\u660e\u786e\u89c4\u5b9a\u514d\u7a0e\u7684\u6536\u5165\u95e8\u69db\uff0c\u4ee5\u53ca\u76f8\u5e94\u7684\u7533\u62a5\u4e49\u52a1\u548c\u7ba1\u7406\u8981\u6c42\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_mien_thue_va_chinh_sach_ho_tro\"><\/span><b>\u514d\u7a0e\u6536\u5165\u95e8\u69db\u548c\u652f\u6301\u653f\u7b56<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u4fee\u8ba2\u540e\u7684\u589e\u503c\u7a0e\u6cd5\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\uff0c\u81ea 2026 \u5e74\u8d77\u751f\u6548\uff0c\u5e74\u603b\u6536\u5165\u4e0d\u8d85\u8fc7 5 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u5c06\u5b8c\u5168\u514d\u5f81\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u6761\u4f8b\u65e8\u5728\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51cf\u8f7b\u5c0f\u4f01\u4e1a\u548c\u5bb6\u5ead\u7684\u7ecf\u6d4e\u8d1f\u62c5\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9f13\u52b1\u7ef4\u6301\u548c\u53d1\u5c55\u5408\u6cd5\u4f01\u4e1a\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e0e\u5c0f\u89c4\u6a21\u5bb6\u5ead\u7684\u6536\u5165\u548c\u7ba1\u7406\u80fd\u529b\u76f8\u7b26\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_du_duoc_mien_thue\"><\/span><b>\u5373\u4f7f\u662f\u514d\u7a0e\u7684\uff0c\u7533\u62a5\u7eb3\u7a0e\u7684\u4e49\u52a1\u4ecd\u7136\u6709\u6548\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u867d\u7136\u8be5\u7c7b\u4f01\u4e1a\u65e0\u9700\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u4f46\u4ecd\u9700\u5b9a\u671f\u7533\u62a5\u5176\u6536\u5165\u4fe1\u606f\uff08\u6839\u636e\u7a0e\u52a1\u673a\u5173\u7684\u6307\u793a\uff0c\u9884\u8ba1\u6bcf\u5e74\u7533\u62a5 1-2 \u6b21\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u58f0\u660e\u7684\u76ee\u7684\u662f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76d1\u6d4b\u4e1a\u52a1\u89c4\u6a21\u7684\u53d8\u5316\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u540e\u7eed\u5e74\u4efd\u7684\u6536\u5165\u8d85\u8fc7\u514d\u7a0e\u989d\u5ea6\uff0c\u8fd9\u5c06\u4f5c\u4e3a\u91cd\u65b0\u8bc4\u4f30\u7eb3\u7a0e\u4e49\u52a1\u7684\u4f9d\u636e\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_va_Chung_tu\"><\/span><b>\u53d1\u7968\u548c\u6536\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u53d1\u7968\u548c\u8bc1\u660e\u6587\u4ef6\uff0c2026 \u5e74\u7a0e\u6cd5\u6839\u636e\u6536\u5165\u89c4\u6a21\u5bf9\u5176\u8fdb\u884c\u4e86\u660e\u786e\u5206\u7c7b\uff0c\u4ece\u800c\u786e\u5b9a\u4e86\u4f01\u4e1a\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u548c\u5b58\u50a8\u8bc1\u660e\u6587\u4ef6\u7684\u4e49\u52a1\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u5e76\u975e\u5f3a\u5236\u6027\u8981\u6c42\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u7167\u516c\u53f8\u4f1a\u8ba1\u51c6\u5219\u7ef4\u62a4\u4f1a\u8ba1\u8bb0\u5f55\u5e76\u975e\u5f3a\u5236\u6027\u8981\u6c42\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u9879\u89c4\u5b9a\u6709\u52a9\u4e8e\u964d\u4f4e\u4f20\u7edf\u4f01\u4e1a\u7684\u5408\u89c4\u6210\u672c\uff0c\u5c24\u5176\u662f\u5728\u519c\u6751\u5730\u533a\u6216\u7f3a\u4e4f\u7efc\u5408\u6280\u672f\u57fa\u7840\u8bbe\u65bd\u7684\u5730\u533a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_doanh_thu_nam_tu_tren_500_trieu_den_duoi_3_ty_dong\"><\/span><b>\u5e74\u8425\u4e1a\u989d\u5728 5 \u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0a\u81f3 30 \u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\u7684\u5bb6\u5ead\u4f01\u4e1a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fd9\u90e8\u5206\u5bb6\u5ead\u4f01\u4e1a\u5360\u5f88\u5927\u6bd4\u4f8b\uff0c\u5e76\u4e14\u9002\u7528\u7075\u6d3b\u7684\u7a0e\u6536\u673a\u5236\uff0c\u5141\u8bb8\u5b83\u4eec\u9009\u62e9\u9002\u5408\u81ea\u8eab\u7ecf\u8425\u80fd\u529b\u7684\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8be5\u7fa4\u4f53\uff0c\u5c06\u91c7\u7528\u4e24\u79cd\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u5229\u6da6\u5f81\u7a0e\uff08\u7a0e\u7387 15%\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u76f4\u63a5\u6839\u636e\u6536\u5165\u8ba1\u7b97\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_1_%E2%80%93_Tinh_thue_theo_loi_nhuan_ty_le_15\"><\/span><b>\u65b9\u6cd5\u4e00\u2014\u2014\u6309\u5229\u6da6\u8ba1\u7b97\u7a0e\u989d\uff08\u7a0e\u738715%\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u5bb6\u5ead\u5f0f\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u4f1a\u8ba1\u8bb0\u5f55\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u6709\u6548\u7684\u8fdb\u9879\u53d1\u7968\u548c\u8bc1\u660e\u6587\u4ef6\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5b9e\u9645\u6210\u672c\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u4f55\u8ba1\u7b97\u5e94\u7a0e\u5229\u6da6\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u5e94\u7a0e\u5229\u6da6 = \u6536\u5165 \u2013 \u5408\u7406\u5408\u6cd5\u652f\u51fa<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u5e94\u7f34\u7a0e\u6b3e\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u5e94\u7f34\u7a0e\u6b3e = 15% x \u5229\u6da6<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u57fa\u4e8e\u5229\u6da6\u7684\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5\u5177\u6709\u4ee5\u4e0b\u4f18\u70b9\u548c\u7f3a\u70b9\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f18\u52bf\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u786e\u53cd\u6620\u4f01\u4e1a\u4e1a\u7ee9\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u5bf9\u4e8e\u6536\u5165\u9ad8\u4f46\u5229\u6da6\u7387\u4f4e\u7684\u5bb6\u5ead\u6765\u8bf4\u662f\u6709\u5229\u7684\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a2\u8ba8\u5c0f\u578b\u4f01\u4e1a\u7684\u7ba1\u7406\u6a21\u5f0f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7f3a\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4f1a\u8ba1\u6587\u4ef6\u548c\u8bb0\u5f55\u6709\u5f88\u9ad8\u7684\u8981\u6c42\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u5728\u7ed3\u7b97\u65f6\u8d39\u7528\u4e0d\u4e88\u62a5\u9500\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u538b\u529b<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_2_%E2%80%93_Tinh_thue_truc_tiep_tren_doanh_thu\"><\/span><b>\u65b9\u6cd5\u4e8c\u2014\u2014\u76f4\u63a5\u6309\u6536\u5165\u8ba1\u7b97\u7a0e\u989d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5bb6\u5ead\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u6b63\u786e\u8bb0\u5f55\u8d39\u7528\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u8bbe\u7acb\u4f1a\u8ba1\u90e8\u95e8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u5148\u91c7\u7528\u7b80\u5355\u7684\u8ba1\u7b97\u65b9\u6cd5\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7a0e\u6536\u6309\u6536\u5165\u7684 1 TP3T \u7a0e\u7387\u786e\u5b9a\uff0c\u7a0e\u7387\u8303\u56f4\u4ece 0.51 TP3T \u5230 21 TP3T \u4e0d\u7b49\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u884c\u4e1a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u79cd\u65b9\u6cd5\u9002\u7528\u4e8e\u90a3\u4e9b\u7ecf\u8425\u7a33\u5b9a\u4f46\u5c1a\u65e0\u8d44\u6e90\u5efa\u7acb\u5b8c\u6574\u4f1a\u8ba1\u7cfb\u7edf\u7684\u4e2d\u5c0f\u578b\u4f01\u4e1a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_doanh_thu_nam_tren_3_ty_dong\"><\/span><b>\u5e74\u6536\u5165\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe\u7684\u5bb6\u5ead\u4f01\u4e1a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5927\u578b\u4f01\u4e1a\u800c\u8a00\uff0c2026 \u5e74\u7684\u7a0e\u6536\u653f\u7b56\u8981\u6c42\u5168\u9762\u89c4\u8303\u4f1a\u8ba1\u548c\u53d1\u7968\uff0c\u65e8\u5728\u51cf\u5c11\u6536\u5165\u635f\u5931\u5e76\u786e\u4fdd\u7a0e\u6536\u516c\u5e73\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_TNCN_theo_loi_nhuan_voi_thue_suat_17\"><\/span><b>\u57fa\u4e8e\u5229\u6da6\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u4e3a17%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u4f55\u6309\u7a0e\u7387 17% \u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e = 17% x (\u6536\u5165 \u2013 \u5408\u683c\u652f\u51fa)<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5fc5\u9700\u7684\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9e\u65bd\u5b8c\u6574\u7684\u4f1a\u8ba1\u5236\u5ea6\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u7531\u6536\u94f6\u673a\u751f\u6210\u7684\u7535\u5b50\u53d1\u7968\uff0c\u76f4\u63a5\u4e0e\u7a0e\u52a1\u673a\u5173\u8fde\u63a5\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u89c4\u5b9a\u65f6\u95f4\u7533\u62a5\u5e76\u7f34\u7eb3\u7a0e\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Le_phi_mon_bai_doi_voi_ho_kinh_doanh_theo_doanh_thu_nam_truoc\"><\/span><b>\u5bb6\u5ead\u4f01\u4e1a\u8425\u4e1a\u6267\u7167\u8d39\uff08\u6309\u4e0a\u4e00\u5e74\u5ea6\u8425\u4e1a\u989d\u8ba1\u7b97\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u548c\u8fc7\u6e21\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5e74\u6536\u5165\u8d85\u8fc7 10 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\uff1a\u8425\u4e1a\u6267\u7167\u8d39\u4e3a\u6bcf\u5e74 100 \u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u4f4e\u4e8e\u6b64\u95e8\u69db\uff1a\u5c06\u6839\u636e\u5177\u4f53\u60c5\u51b5\u9002\u7528\u8f83\u4f4e\u7684\u7a0e\u7387\u6216\u8c41\u514d\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_va_hinh_thuc_ke_khai_thue_ho_kinh_doanh_tu_nam_2026\"><\/span><b>2026 \u5e74\u8d77\u5bb6\u5ead\u4f01\u4e1a\u62a5\u7a0e\u7684\u7a0b\u5e8f\u548c\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5c65\u884c\u65b0\u89c4\u4e0b\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u81ea 2026 \u5e74\u8d77\u9002\u7528\u7684\u7533\u62a5\u8868\u683c\u548c\u6240\u9700\u6587\u4ef6\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hinh_thuc_ke_khai\"><\/span><b>\u58f0\u660e\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e3b\u53ef\u4ee5\u9009\u62e9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u62a5\u7a0e\uff1a\u901a\u8fc7 eTax Mobile \u6216\u7a0e\u52a1\u673a\u5173\u7684\u7535\u5b50\u95e8\u6237\u7f51\u7ad9\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7533\u62a5\uff1a\u5411\u4e3b\u7ba1\u7a0e\u52a1\u5c40\u63d0\u4ea4\u7533\u8bf7\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_co_ban\"><\/span><b>\u57fa\u672c\u7533\u62a5\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u57fa\u672c\u7533\u62a5\u6587\u4ef6\uff0c\u4f01\u4e1a\u9700\u8981\u51c6\u5907\u6240\u6709\u5fc5\u9700\u7684\u8868\u683c\uff0c\u4ee5\u786e\u4fdd\u7a0e\u52a1\u7533\u62a5\u80fd\u591f\u53ca\u65f6\u6536\u5230\u548c\u5904\u7406\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u8868 01\/CNKD\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u7968\u548c\u8bc1\u660e\u6587\u4ef6\u6e05\u5355\u8868\u683c 01-2\/BK-H\u0110KD\uff08\u9002\u7528\u4e8e\u4f7f\u7528\u7533\u62a5\u65b9\u5f0f\u7533\u62a5\u7684\u5bb6\u5ead\uff09\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_chinh_sach_thue_Ho_kinh_doanh_theo_doanh_thu_tu_nam_2026\"><\/span><b>\u6839\u636e2026\u5e74\u53ca\u4ee5\u540e\u7684\u6536\u5165\u60c5\u51b5\uff0c\u5bf9\u5bb6\u5ead\u4f01\u4e1a\u5f81\u6536\u7a0e\u6536\u653f\u7b56\u7684\u6982\u8981\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u6839\u636e\u5176\u7ecf\u8425\u89c4\u6a21\u8f7b\u677e\u6bd4\u8f83\u5176\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4e0b\u8868\u603b\u7ed3\u4e86 2026 \u5e74\u53ca\u4ee5\u540e\u7684\u4e3b\u8981\u6536\u5165\u91cc\u7a0b\u7891\uff0c\u4ee5\u53ca\u73b0\u884c\u7a0e\u6cd5\u89c4\u5b9a\u7684\u76f8\u5e94\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5\u548c\u53d1\u7968\u53ca\u4f1a\u8ba1\u5b9e\u52a1\u8981\u6c42\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> 2026\u5e74\u4ee5\u540e\u5bb6\u5ead\u4f01\u4e1a\u7a0e\u6536\u653f\u7b56\u6982\u8981\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5e74\u6536\u5165<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8981\u6c42\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f4e\u4e8e5\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u514d\u5f81\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7535\u5b50\u53d1\u7968\u5e76\u975e\u5f3a\u5236\u6027\u8981\u6c42\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4ece\u8d85\u8fc75\u4ebf\u8d8a\u5357\u76fe\u964d\u81f3\u4e0d\u8db330\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5bf9\u6536\u5165\u6216\u5229\u6da6\u767e\u5206\u6bd4\u5f81\u6536\u7684\u76f4\u63a5\u7a0e (15%)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5f53\u8425\u4e1a\u989d\u8fbe\u5230 10 \u4ebf\u8d8a\u5357\u76fe\u65f6\uff0c\u7535\u5b50\u53d1\u7968\u662f\u5f3a\u5236\u6027\u7684\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">17% \u4e0e\u5229\u6da6\u7684\u6bd4\u7387<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5b8c\u6574\u7684\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u6536\u94f6\u673a\u53d1\u7968\u5df2\u4e0e\u7a0e\u52a1\u673a\u5173\u5bf9\u63a5\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5982\u4e0a\u8868\u6240\u793a\uff0c\u81ea2026\u5e74\u8d77\uff0c\u5bb6\u5ead\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4e49\u52a1\u3001\u53d1\u7968\u89c4\u5b9a\u548c\u4f1a\u8ba1\u8981\u6c42\u5747\u6839\u636e\u6536\u5165\u95e8\u69db\u8fdb\u884c\u4e86\u660e\u786e\u754c\u5b9a\u3002\u51c6\u786e\u786e\u5b9a\u7ecf\u8425\u89c4\u6a21\u5bf9\u4e8e\u5bb6\u5ead\u4f01\u4e1a\u91c7\u7528\u6b63\u786e\u7684\u7533\u62a5\u65b9\u6cd5\u548c\u9075\u5b88\u7a0e\u6cd5\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_thue_suat_theo_dac_thu_nganh_nghe\"><\/span><b>\u57fa\u4e8e\u884c\u4e1a\u7279\u70b9\u7684\u7a0e\u7387\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u6709\u5173\u76f4\u63a5\u7a0e\u6536\u5165\u8ba1\u7b97\u65b9\u6cd5\u7684\u89c4\u5b9a\uff0c\u5bb6\u5ead\u4f01\u4e1a\u7684\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u56e0\u5176\u7ecf\u8425\u9886\u57df\u800c\u5f02\u3002\u4e0b\u8868\u6982\u8ff0\u4e86\u5404\u884c\u4e1a\u9002\u7528\u7684\u7a0e\u7387\u6846\u67b6\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u884c\u4e1a\u7a0e\u7387\u6846\u67b6\u6982\u8ff0\u3002<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; text-align: center; height: 56px;\"><b>\u804c\u4e1a<\/b><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><b>\u589e\u503c\u7a0e<\/b><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e<\/b><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><b>\u5168\u90e8\u7684<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">\u5206\u9500\u3001\u8d38\u6613\u548c\u96f6\u552e<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1%\u00a0<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">\u670d\u52a1\u3001\u9910\u996e\u548c\u4f4f\u5bbf<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">\u5236\u9020\u4e1a\u3001\u8fd0\u8f93\u4e1a\u548c\u5efa\u7b51\u4e1a\u7684\u627f\u5305\u5de5\u4f5c\u3002<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">4.5%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u6d3b\u52a8<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u4e0a\u8868\uff0c\u4f01\u4e1a\u9700\u8981\u5c06\u81ea\u8eab\u5f53\u524d\u7684\u7ecf\u8425\u6d3b\u52a8\u4e0e\u76f8\u5e94\u7684\u884c\u4e1a\u7ec4\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u6b63\u786e\u786e\u5b9a\u589e\u503c\u7a0e\u7a0e\u7387\u3001\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u4ee5\u53ca\u6240\u4ea7\u751f\u6536\u5165\u5e94\u7f34\u7eb3\u7684\u603b\u7a0e\u989d\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;\">2026\u5e74\u9488\u5bf9\u5bb6\u5ead\u4f01\u4e1a\u7684\u7a0e\u6536\u653f\u7b56\u660e\u786e\u8981\u6c42\u79ef\u6781\u4e3b\u52a8\u3001\u900f\u660e\u5730\u7533\u62a5\u7eb3\u7a0e\u3002\u4e3a\u6700\u5927\u9650\u5ea6\u964d\u4f4e\u6b20\u7a0e\u3001\u7f5a\u6b3e\u548c\u4e1a\u52a1\u4e2d\u65ad\u7684\u98ce\u9669\uff0c\u5bb6\u5ead\u4f01\u4e1a\u4e3b\u9700\u8981\u5b9a\u671f\u76d1\u63a7\u6536\u5165\uff0c\u786e\u5b9a\u6b63\u786e\u7684\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\uff0c\u5e76\u6309\u7167\u76f8\u5173\u89c4\u5b9a\u51c6\u5907\u6240\u6709\u5fc5\u8981\u7684\u53d1\u7968\u548c\u6587\u4ef6\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p>&nbsp;<\/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<p><b>\u6765\u6e90\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fee\u8ba2\u548c\u8865\u5145\u589e\u503c\u7a0e\u6cd5\u7684\u6cd5\u5f8b\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 40\/2021\/TT-BTC \u53f7\u901a\u51fd\uff0c\u7b2c 100\/2014\/TT-BTC \u53f7\u901a\u51fd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51b3\u8bae 3389\/QD-BTC<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026, c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1ea1i Vi\u1ec7t Nam ch\u00ednh th\u1ee9c b\u01b0\u1edbc sang giai \u0111o\u1ea1n m\u1edbi, v\u1edbi h\u00e0ng lo\u1ea1t \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng theo c\u00e1c lu\u1eadt thu\u1ebf s\u1eeda \u0111\u1ed5i v\u00e0 ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i. M\u1ee5c ti\u00eau xuy\u00ean su\u1ed1t c\u1ee7a ch\u00ednh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7377,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7376","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\/7376","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=7376"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7376\/revisions"}],"predecessor-version":[{"id":7378,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7376\/revisions\/7378"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7377"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}