{"id":7433,"date":"2026-02-01T19:05:27","date_gmt":"2026-02-02T02:05:27","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7433"},"modified":"2026-02-05T00:37:33","modified_gmt":"2026-02-05T07:37:33","slug":"thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/","title":{"rendered":"\u7ecf\u9500\u5546\u7684\u9500\u552e\u5956\u91d1\u662f\u5426\u9700\u8981\u7f34\u7eb3\u589e\u503c\u7a0e\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u548c\u7a0e\u52a1\u5b9e\u52a1\u4e2d\uff0c\u5982\u4f55\u5904\u7406\u7ecf\u9500\u5546\u7684\u9500\u552e\u5956\u91d1\u548c\u6fc0\u52b1\u63aa\u65bd\u4e00\u76f4\u662f\u4f01\u4e1a\u5173\u6ce8\u7684\u7126\u70b9\uff0c\u5c24\u5176\u662f\u662f\u5426\u9700\u8981\u5f00\u5177\u589e\u503c\u7a0e\u53d1\u7968\u7684\u95ee\u9898\u3002\u6839\u636e\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u73b0\u884c\u89c4\u5b9a\uff0c\u4ee5\u4e0b\u5185\u5bb9\u5c06\u6e05\u6670\u5206\u6790\u9500\u552e\u5956\u91d1\u7684\u7a0e\u52a1\u6027\u8d28\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u5e94\u7528\u6b63\u786e\u7684\u6cd5\u89c4\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Wts6xy-WgHYjwJjGDhSco_pcbjqhNivn\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u4e0b\u8f7d\u6458\u8981\u6587\u4ef6 <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Khoan_thu_khong_gan_voi_hoat_dong_ban_hang_cung_ung_dich_vu\" >\u4e0e\u5546\u54c1\u9500\u552e\u6216\u670d\u52a1\u63d0\u4f9b\u65e0\u5173\u7684\u6536\u5165\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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Ban_chat_khoan_ho_tro_dat_san_luong\" >\u57fa\u4e8e\u4ea7\u51fa\u7684\u652f\u6301\u7684\u6027\u8d28<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Co_phai_lap_hoa_don_GTGT_doi_voi_thuong_doanh_so\" >\u9500\u552e\u5956\u91d1\u662f\u5426\u9700\u8981\u5f00\u5177\u589e\u503c\u7a0e\u53d1\u7968\uff1f<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Yeu_cau_ve_Chung_tu_ke_toan_%E2%80%93_thue\" >\u4f1a\u8ba1\u548c\u7a0e\u52a1\u6587\u4ef6\u8981\u6c42<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Phan_biet_thuong_doanh_so_va_chiet_khau_thuong_mai\" >\u533a\u5206\u9500\u552e\u5956\u91d1\u548c\u8d38\u6613\u6298\u6263\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\/thuong-doanh-so-cho-dai-ly-co-chiu-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><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khoan_thu_khong_gan_voi_hoat_dong_ban_hang_cung_ung_dich_vu\"><\/span><b>\u4e0e\u5546\u54c1\u9500\u552e\u6216\u670d\u52a1\u63d0\u4f9b\u65e0\u5173\u7684\u6536\u5165\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c14\u6761\u7b2c1\u6b3eb\u9879\u7684\u89c4\u5b9a\uff0c\u589e\u503c\u7a0e\u5e94\u7a0e\u4ef7\u503c\u4ec5\u5305\u62ec\u76f4\u63a5\u56e0\u9500\u552e\u8d27\u7269\u6216\u63d0\u4f9b\u670d\u52a1\u800c\u4ea7\u751f\u7684\u6536\u5165\u3002\u4e0e\u8fd9\u4e24\u9879\u6d3b\u52a8\u65e0\u76f4\u63a5\u5173\u7cfb\u7684\u6536\u5165\u4e0d\u8ba1\u5165\u589e\u503c\u7a0e\u8ba1\u7b97\u57fa\u6570\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c14\u6761\u7b2c1\u6b3eb\u9879\u89c4\u5b9a\uff0c\u7279\u6b64\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u8fd9\u4e0d\u5305\u62ec\u4e0e\u4f01\u4e1a\u9500\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52a1\u65e0\u5173\u7684\u6536\u5165\uff1a\u8d27\u5e01\u8865\u507f\u6536\u5165\uff08\u5305\u62ec\u571f\u5730\u88ab\u4e3b\u7ba1\u56fd\u5bb6\u673a\u5173\u51b3\u5b9a\u5f81\u7528\u65f6\u5bf9\u571f\u5730\u548c\u571f\u5730\u4e0a\u8d44\u4ea7\u7684\u8865\u507f\uff09\u3001\u5956\u91d1\u3001\u4fdd\u9669\u6d3b\u52a8\u4e2d\u7684\u7b2c\u4e09\u65b9\u7d22\u8d54\u3001\u6536\u6b3e\u8d39\u3001\u4ee3\u8868\u56fd\u5bb6\u673a\u5173\u8fdb\u884c\u6536\u6b3e\u548c\u652f\u4ed8\u6d3b\u52a8\u6240\u6536\u53d6\u7684\u8d39\u7528\u4ee5\u53ca\u91d1\u878d\u6536\u5165\u3002<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u8be5\u89c4\u5b9a\u662f\u786e\u5b9a\u9664\u552e\u4ef7\u5916\u6536\u5230\u7684\u8865\u8d34\u548c\u5956\u91d1\u7684\u7eb3\u7a0e\u4e49\u52a1\u7684\u91cd\u8981\u4f9d\u636e\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_khoan_ho_tro_dat_san_luong\"><\/span><b>\u57fa\u4e8e\u4ea7\u51fa\u7684\u652f\u6301\u7684\u6027\u8d28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5047\u8bbeA\u516c\u53f8\u5411\u4ee3\u7406\u5546B\u652f\u4ed8500\u4e07\u8d8a\u5357\u76fe\uff0c\u524d\u63d0\u662f\u4ee3\u7406\u5546B\u7684\u9500\u552e\u989d\u8fbe\u5230500\u516c\u65a4\u5e76\u5c65\u884c\u4e86\u5408\u540c\u89c4\u5b9a\u7684\u4ed8\u6b3e\u4e49\u52a1\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4ed8\u6b3e\u662f\u5728\u6ee1\u8db3\u627f\u8bfa\u6761\u4ef6\u4e4b\u540e\u8fdb\u884c\u7684\uff0c\u56e0\u6b64\u5e94\u5c06\u5176\u89c6\u4e3a\u6709\u6761\u4ef6\u5956\u91d1\uff0c\u800c\u4e0d\u662f\u4e0e\u6bcf\u7b14\u5177\u4f53\u7684\u9500\u552e\u4ea4\u6613\u540c\u65f6\u53d1\u751f\u7684\u5956\u91d1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u79cd\u652f\u6301\u901a\u5e38\u65e8\u5728\u62b5\u6d88\u8fd0\u8425\u6210\u672c\u3001\u8d44\u4ea7\u6298\u65e7\u6216\u5728\u5408\u4f5c\u671f\u95f4\u7ef4\u62a4\u54c1\u724c\u5f62\u8c61\u3002\u7531\u4e8e\u5b83\u4e0d\u4f1a\u964d\u4f4e\u6bcf\u5f20\u5df2\u5f00\u5177\u9500\u552e\u53d1\u7968\u7684\u5355\u4ef7\uff0c\u56e0\u6b64\u8be5\u91d1\u989d\u4e0d\u88ab\u89c6\u4e3a\u8d38\u6613\u6298\u6263\uff0c\u800c\u662f\u4f5c\u4e3a\u63a5\u6536\u65b9\u7684\u5176\u4ed6\u8d22\u52a1\u6536\u5165\u5165\u8d26\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_phai_lap_hoa_don_GTGT_doi_voi_thuong_doanh_so\"><\/span><b>\u9500\u552e\u5956\u91d1\u662f\u5426\u9700\u8981\u5f00\u5177\u589e\u503c\u7a0e\u53d1\u7968\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u6cd5\u5f8b\u6cd5\u89c4\u548c\u5b9e\u8df5\u4e2d\u7684\u4e00\u81f4\u89e3\u91ca\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9500\u552e\u5956\u91d1\u65e0\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\uff0c\u56e0\u4e3a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e76\u975e\u56e0\u63d0\u4f9b\u5546\u54c1\u6216\u670d\u52a1\u800c\u5728\u4ed8\u6b3e\u65f6\u4ea7\u751f\u7684\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u52ff\u66f4\u6539\u53d1\u7968\u4e0a\u5df2\u6ce8\u660e\u7684\u552e\u4ef7\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e0d\u5c5e\u4e8e\u5e94\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u6536\u5165\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u652f\u4ed8\u5956\u91d1\u7684\u4e00\u65b9\u65e0\u9700\u5c31\u6b64\u91d1\u989d\u5f00\u5177\u589e\u503c\u7a0e\u53d1\u7968\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_Chung_tu_ke_toan_%E2%80%93_thue\"><\/span><b>\u4f1a\u8ba1\u548c\u7a0e\u52a1\u6587\u4ef6\u8981\u6c42<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u4e0d\u5f00\u5177\u589e\u503c\u7a0e\u53d1\u7968\uff0c\u4f01\u4e1a\u4ecd\u9700\u786e\u4fdd\u62e5\u6709\u5b8c\u6574\u7684\u6587\u6863\uff0c\u4ee5\u914d\u5408\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u3002\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u4ed8\u5956\u91d1\u7684\u4e00\u65b9\u5e94\u51c6\u5907\u4ed8\u6b3e\u51ed\u8bc1\u6216\u4ed8\u6b3e\u6307\u4ee4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5956\u52b1\u9886\u53d6\u8005\uff1a\u6309\u89c4\u5b9a\u51c6\u5907\u6536\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u968f\u9644\u7684\u5b58\u6863\u6587\u4ef6\u5305\u62ec\uff1a\u7ecf\u6d4e\u5408\u540c\u3001\u5956\u52b1\/\u652f\u6301\u8ba1\u5212\u7684\u901a\u77e5\u6216\u89c4\u5b9a\uff0c\u4ee5\u53ca\u786e\u8ba4\u9500\u552e\u989d\u6216\u5956\u52b1\u8d44\u683c\u6761\u4ef6\u7684\u4f1a\u8bae\u8bb0\u5f55\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_thuong_doanh_so_va_chiet_khau_thuong_mai\"><\/span><b>\u533a\u5206\u9500\u552e\u5956\u91d1\u548c\u8d38\u6613\u6298\u6263\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6df7\u6dc6\u8fd9\u4e24\u4e2a\u6982\u5ff5\u662f\u62a5\u7a0e\u51fa\u9519\u7684\u5e38\u89c1\u539f\u56e0\u3002\u5b83\u4eec\u7684\u533a\u522b\u5982\u4e0b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8d38\u6613\u6298\u6263<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9500\u552e\u5956\u91d1<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u81ea\u7136<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6279\u91cf\u8d2d\u4e70\u6298\u6263<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c65\u884c\u627f\u8bfa\u540e\u5373\u53ef\u83b7\u5f97\u5956\u91d1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7533\u8bf7\u65f6\u95f4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9500\u552e\u5546\u54c1\u65f6\u6216\u7ed3\u7b97\u5468\u671f\u7ed3\u675f\u65f6\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8425\u4e1a\u671f\u7ed3\u675f\u540e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d26\u5355\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5fc5\u987b\u521b\u5efa\u6216\u4fee\u6539\u53d1\u7968\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u672a\u5f00\u5177\u589e\u503c\u7a0e\u53d1\u7968\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u964d\u4f4e\u5e94\u7a0e\u4ef7\u503c\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5bf9\u7a0e\u57fa\u65e0\u5f71\u54cd\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6587\u6863<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53d1\u7968\u548c\u4ed8\u6b3e\u5355\u636e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6536\u636e\u548c\u4ed8\u6b3e\u51ed\u8bc1\uff0c\u4ee5\u53ca\u968f\u9644\u6587\u4ef6\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u7406\u89e3\u5e76\u6b63\u786e\u5e94\u7528\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u59a5\u5584\u5904\u7406\u9500\u552e\u5956\u91d1\uff0c\u4ece\u800c\u4f18\u5316\u4f1a\u8ba1\u6d41\u7a0b\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u4e0e\u53d1\u7968\u548c\u6587\u4ef6\u76f8\u5173\u7684\u98ce\u9669\uff0c\u5e76\u907f\u514d\u4e0e\u7a0e\u52a1\u673a\u5173\u53d1\u751f\u4e0d\u5fc5\u8981\u7684\u7ea0\u7eb7\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;\">\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u589e\u503c\u7a0e\u6cd5\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u7ae0 <\/span><span style=\"font-weight: 400; color: #ff0000;\">\u8d8a\u5357\u6cd5\u5f8b<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u5728\u4f1a\u8ba1\u548c\u7a0e\u52a1\u5b9e\u52a1\u4e2d\uff0c\u5982\u4f55\u5904\u7406\u7ecf\u9500\u5546\u7684\u9500\u552e\u652f\u6301\u548c\u5956\u91d1\u95ee\u9898\u4e00\u76f4\u662f\u4f01\u4e1a\u5173\u6ce8\u7684\u7126\u70b9\uff0c\u5c24\u5176\u662f\u4e00\u4e2a\u95ee\u9898\uff1a\u662f\u5426\u5e94\u8be5\u5f00\u5177\u589e\u503c\u7a0e\u53d1\u7968\uff1f\u6839\u636e\u73b0\u884c\u6cd5\u4ee4[\u2026]\u7684\u89c4\u5b9a\uff0c<\/p>","protected":false},"author":4,"featured_media":7434,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7433","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\/7433","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=7433"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7433\/revisions"}],"predecessor-version":[{"id":7490,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7433\/revisions\/7490"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7434"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}