{"id":7436,"date":"2026-02-01T21:58:30","date_gmt":"2026-02-02T04:58:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7436"},"modified":"2026-02-05T00:33:09","modified_gmt":"2026-02-05T07:33:09","slug":"quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/","title":{"rendered":"2026 \u5e74\u5c06\u51fa\u53f0\u9488\u5bf9\u8425\u4e1a\u989d\u4f4e\u4e8e 5 \u4ebf\u8d8a\u5357\u76fe\u7684\u5bb6\u5ead\u4f01\u4e1a\u5f81\u7a0e\u7684\u65b0\u89c4\u5b9a\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8fdb\u51652026\u5e74\uff0c\u5bb6\u5ead\u4f01\u4e1a\u7ecf\u8425\u7684\u6cd5\u5f8b\u6846\u67b6\u5c06\u53d1\u751f\u91cd\u5927\u53d8\u5316\uff0c\u5c24\u5176\u662f\u5728\u5e94\u7a0e\u6536\u5165\u95e8\u69db\u65b9\u9762\u3002\u6839\u636e\u589e\u503c\u7a0e\u6cd5\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7684\u65b0\u89c4\u5b9a\uff0c\u5e74\u6536\u5165\u4e0d\u8d85\u8fc75\u4ebf\u8d8a\u5357\u76fe\u7684\u5bb6\u5ead\u4f01\u4e1a\u5c06\u514d\u5f81\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u514d\u7a0e\u5e76\u4e0d\u610f\u5473\u7740\u514d\u9664\u4e49\u52a1\u3002\u4e8b\u5b9e\u4e0a\uff0c\u8fd9\u7c7b\u5bb6\u5ead\u4f01\u4e1a\u4ecd\u7136\u9700\u8981\u9075\u5b88\u7a0e\u6cd5\u89c4\u5b9a\u7684\u5173\u4e8e\u8bb0\u8d26\u3001\u7533\u62a5\u548c\u6536\u5165\u900f\u660e\u5ea6\u7684\u4e00\u7cfb\u5217\u8981\u6c42\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1FkcXPQV1oshwvg6ovfv8qzQTkpVUPffL\/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_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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Doanh_thu_duoi_500_trieu_khong_phai_nop_thue_GTGT_va_thue_TNCN\" >\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e5\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u514d\u5f81\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Ve_thue_GTGT\" >\u5173\u4e8e\u589e\u503c\u7a0e<\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Ve_thue_TNCN\" >\u5173\u4e8e\u4e2a\u4eba\u6240\u5f97\u7a0e<\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Mien_thue_nhung_van_phai_ghi_chep_so_ke_toan\" >\u867d\u7136\u514d\u7a0e\uff0c\u4f46\u4ecd\u9700\u4fdd\u7559\u4f1a\u8ba1\u8bb0\u5f55\u3002<\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Tu_2026_ho_kinh_doanh_phai_thong_bao_doanh_thu_thuc_te_cho_co_quan_thue\" >\u4ece 2026 \u5e74\u8d77\uff0c\u5bb6\u5ead\u4f01\u4e1a\u5fc5\u987b\u5411\u7a0e\u52a1\u673a\u5173\u7533\u62a5\u5176\u5b9e\u9645\u6536\u5165\u3002<\/a><\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Doanh_thu_duoi_500_trieu_dong_Khong_bat_buoc_dung_hoa_don_dien_tu_tu_may_tinh_tien\" >\u8425\u4e1a\u989d\u4f4e\u4e8e 5 \u4ebf\u8d8a\u5357\u76fe\uff1a\u4e0d\u5f3a\u5236\u4f7f\u7528\u6536\u94f6\u673a\u7535\u5b50\u53d1\u7968\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Khong_bat_buoc_nhung_hoa_don_dau_vao_van_%E2%80%9Crat_quan_trong%E2%80%9D\" >\u867d\u7136\u5e76\u975e\u5f3a\u5236\u6027\u8981\u6c42\uff0c\u4f46\u8f93\u5165\u53d1\u7968\u4ecd\u7136\u201c\u975e\u5e38\u91cd\u8981\u201d\u3002<\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#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=\"Doanh_thu_duoi_500_trieu_khong_phai_nop_thue_GTGT_va_thue_TNCN\"><\/span><b>\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e5\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\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;\">\u8fd9\u662f\u81ea 2026 \u5e74\u8d77\u5b9e\u65bd\u7684\u6700\u503c\u5f97\u5173\u6ce8\u7684\u7a0e\u6536\u653f\u7b56\u6539\u9769\uff0c\u660e\u786e\u8868\u660e\u4e86\u652f\u6301\u5c0f\u4f01\u4e1a\u90e8\u95e8\u7684\u65b9\u5411\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ve_thue_GTGT\"><\/span><b>\u5173\u4e8e\u589e\u503c\u7a0e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2024 \u5e74\u589e\u503c\u7a0e\u6cd5\uff08\u7b2c 48\/2024\/QH15 \u53f7\u6cd5\u5f8b\uff09\u7b2c 5 \u6761\u7b2c 25 \u6b3e\u89c4\u5b9a\uff0c\u5e74\u6536\u5165\u4e0d\u8d85\u8fc7 5 \u4ebf\u8d8a\u5357\u76fe\u7684\u5bb6\u5ead\u548c\u4e2a\u4eba\u751f\u4ea7\u548c\u4ea4\u6613\u7684\u5546\u54c1\u548c\u670d\u52a1\u514d\u5f81\u589e\u503c\u7a0e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ve_thue_TNCN\"><\/span><b>\u5173\u4e8e\u4e2a\u4eba\u6240\u5f97\u7a0e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2025 \u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\uff08\u7b2c 109\/2025\/QH15 \u53f7\u6cd5\u5f8b\uff09\u7b2c 7 \u6761\u7b2c 1 \u6b3e\u89c4\u5b9a\uff0c\u4ece\u4e8b\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u4e14\u5e74\u6536\u5165\u4e0d\u8d85\u8fc7 5 \u4ebf\u8d8a\u5357\u76fe\u7684\u5c45\u6c11\u4e2a\u4eba\u4e0d\u627f\u62c5\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u9879\u653f\u7b56\u65e8\u5728\u51cf\u8f7b\u8d22\u52a1\u538b\u529b\uff0c\u4e3a\u5c0f\u4f01\u4e1a\u7ef4\u6301\u8fd0\u8425\u521b\u9020\u7a7a\u95f4\uff0c\u5e76\u9010\u6b65\u63d0\u9ad8\u5b83\u4eec\u5728\u52a8\u8361\u7684\u7ecf\u6d4e\u73af\u5883\u4e2d\u7684\u7ade\u4e89\u529b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mien_thue_nhung_van_phai_ghi_chep_so_ke_toan\"><\/span><b>\u867d\u7136\u514d\u7a0e\uff0c\u4f46\u4ecd\u9700\u4fdd\u7559\u4f1a\u8ba1\u8bb0\u5f55\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4eba\u4eec\u666e\u904d\u5b58\u5728\u4e00\u79cd\u8bef\u89e3\uff0c\u8ba4\u4e3a\u201c\u5982\u679c\u4e0d\u7f34\u7a0e\uff0c\u5c31\u4e0d\u9700\u8981\u4fdd\u7559\u4f1a\u8ba1\u8bb0\u5f55\u201d\u3002\u4f46\u5b9e\u9645\u4e0a\uff0c\u6cd5\u5f8b\u89c4\u5b9a\u6070\u6070\u76f8\u53cd\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u8d22\u653f\u90e8\u7b2c152\/2025\/TT-BTC\u53f7\u901a\u77e5\u7b2c4\u6761\u89c4\u5b9a\uff0c\u5373\u4f7f\u662f\u514d\u7a0e\u7684\u7ecf\u8425\u6237\uff0c\u4e5f\u5fc5\u987b\u901a\u8fc7\u4ee5\u4e0b\u65b9\u5f0f\u8bb0\u5f55\u6536\u5165\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u54c1\u548c\u670d\u52a1\u9500\u552e\u6536\u5165\u767b\u8bb0\u518c\uff08\u8868\u683c S1a-HKD\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u6240\u6709\u76f8\u5173\u4fe1\u606f\uff0c\u5305\u62ec\uff1a\u5f55\u5165\u65e5\u671f\u3001\u4ea4\u6613\u8be6\u60c5\u4ee5\u53ca\u6bcf\u7b14\u4ea4\u6613\u6216\u671f\u95f4\u7684\u6536\u5165\u91d1\u989d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8be5\u6536\u5165\u767b\u8bb0\u518c\u662f\u4ee5\u4e0b\u5404\u9879\u7684\u91cd\u8981\u6cd5\u5f8b\u4f9d\u636e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc1\u660e\u8be5\u4f01\u4e1a\u7b26\u5408\u514d\u7a0e\u6761\u4ef6\u7684\u8bc1\u660e\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u548c\u6838\u5b9e\u5b9e\u9645\u6536\u5165\u63d0\u4f9b\u6bd4\u8f83\u4f9d\u636e\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tu_2026_ho_kinh_doanh_phai_thong_bao_doanh_thu_thuc_te_cho_co_quan_thue\"><\/span><b>\u4ece 2026 \u5e74\u8d77\uff0c\u5bb6\u5ead\u4f01\u4e1a\u5fc5\u987b\u5411\u7a0e\u52a1\u673a\u5173\u7533\u62a5\u5176\u5b9e\u9645\u6536\u5165\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025 \u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5\uff08\u7b2c 108\/2025\/QH15 \u53f7\u6cd5\u5f8b\uff09\u5927\u529b\u63a8\u884c\u81ea\u6211\u7533\u62a5\u548c\u81ea\u6211\u8d23\u4efb\u673a\u5236\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u6839\u636e\u7b2c13\u6761\u7b2c1\u6b3e\uff0c\u7ecf\u8425\u6237\u5fc5\u987b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u60a8\u4e00\u5e74\u5185\u4ea7\u751f\u7684\u6536\u5165\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u6536\u5165\u4f4e\u4e8e\u514d\u7a0e\u989d\u5ea6\uff0c\u4e5f\u5e94\u4e3b\u52a8\u5411\u7a0e\u52a1\u673a\u5173\u7533\u62a5\u5b9e\u9645\u6536\u5165\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u6216\u6536\u94f6\u673a\u751f\u6210\u53d1\u7968\u7684\u4f01\u4e1a\uff0c\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf\u5c06\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u52a8\u7f16\u8bd1\u6570\u636e\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u534f\u52a9\u586b\u5199\u7533\u62a5\u8868\u683c\u53ef\u5927\u5927\u7b80\u5316\u884c\u653f\u7a0b\u5e8f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8be5\u673a\u5236\u65e8\u5728\u904f\u5236\u5c06\u6536\u5165\u62c6\u5206\u6210\u8f83\u5c0f\u91d1\u989d\u3001\u9690\u7792\u6536\u5165\u4ee5\u9003\u907f\u7a0e\u6536\u7684\u505a\u6cd5\uff0c\u5e76\u63d0\u9ad8\u5bb6\u5ead\u7ecf\u8425\u7a0e\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_thu_duoi_500_trieu_dong_Khong_bat_buoc_dung_hoa_don_dien_tu_tu_may_tinh_tien\"><\/span><b>\u8425\u4e1a\u989d\u4f4e\u4e8e 5 \u4ebf\u8d8a\u5357\u76fe\uff1a\u4e0d\u5f3a\u5236\u4f7f\u7528\u6536\u94f6\u673a\u7535\u5b50\u53d1\u7968\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u7ecf\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4fee\u8ba2\u548c\u8865\u5145\uff09\uff0c\u4e00\u822c\u539f\u5219\u4ecd\u7136\u6709\u6548\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9500\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52a1\u65f6\uff0c\u5356\u65b9\u5fc5\u987b\u5411\u4e70\u65b9\u5f00\u5177\u53d1\u7968\uff0c\u5373\u4f7f\u662f\u4fc3\u9500\u54c1\u3001\u793c\u54c1\u6216\u5185\u90e8\u6d88\u8d39\u54c1\u4e5f\u4e0d\u4f8b\u5916\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u4f7f\u7528\u4e0e\u7a0e\u52a1\u673a\u5173\u8054\u7f51\u7684\u6536\u94f6\u673a\u751f\u6210\u7684\u7535\u5b50\u53d1\u7968\u7684\u8981\u6c42\u4ec5\u9002\u7528\u4e8e\u5e74\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc7 10 \u4ebf\u8d8a\u5357\u76fe\u7684\u7f34\u7eb3\u7edf\u4e00\u7a0e\u7387\u7a0e\u6b3e\u7684\u4f01\u4e1a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u8425\u4e1a\u989d\u4f4e\u4e8e 5 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u65e0\u9700\u4f7f\u7528\u8fd9\u79cd\u7c7b\u578b\u7684\u53d1\u7968\uff0c\u4f46\u4ed6\u4eec\u4ecd\u7136\u53ef\u4ee5\u81ea\u613f\u4f7f\u7528\u8fd9\u79cd\u53d1\u7968\u4ee5\u63d0\u9ad8\u4e13\u4e1a\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khong_bat_buoc_nhung_hoa_don_dau_vao_van_%E2%80%9Crat_quan_trong%E2%80%9D\"><\/span><b>\u867d\u7136\u5e76\u975e\u5f3a\u5236\u6027\u8981\u6c42\uff0c\u4f46\u8f93\u5165\u53d1\u7968\u4ecd\u7136\u201c\u975e\u5e38\u91cd\u8981\u201d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u73b0\u884c\u6cd5\u5f8b\u5e76\u672a\u5bf9\u7f3a\u4e4f\u8fdb\u9879\u53d1\u7968\u7684\u5c0f\u578b\u4f01\u4e1a\u89c4\u5b9a\u76f4\u63a5\u5904\u7f5a\u63aa\u65bd\u3002\u7136\u800c\uff0c\u7531\u6b64\u4ea7\u751f\u7684\u6cd5\u5f8b\u98ce\u9669\u5374\u5341\u5206\u91cd\u5927\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6765\u6e90\u4e0d\u660e\u7684\u8d27\u7269\u9762\u4e34\u5904\u7f5a\u98ce\u9669\uff1a\u7b2c 98\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 17 \u6761\uff08\u7ecf\u7b2c 24\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4fee\u8ba2\uff09\u89c4\u5b9a\uff0c\u5982\u679c\u65e0\u6cd5\u8bc1\u660e\u8d27\u7269\u7684\u5408\u6cd5\u6765\u6e90\uff0c\u7f5a\u6b3e\u6700\u9ad8\u53ef\u8fbe 1 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u548c\u53d1\u5c55\u65b9\u9762\u7684\u5c40\u9650\u6027\uff1a\u7f3a\u4e4f\u6295\u5165\u53d1\u7968\u4f7f\u5f97\u6210\u672c\u548c\u73b0\u91d1\u6d41\u96be\u4ee5\u63a7\u5236\uff0c\u5c24\u5176\u662f\u5728\u5bb6\u5ead\u4f01\u4e1a\u60f3\u8981\u8f6c\u578b\u4e3a\u4f01\u4e1a\u3001\u53c2\u4e0e\u5927\u578b\u4f9b\u5e94\u94fe\u4ee5\u53ca\u4e0e\u9700\u8981\u9ad8\u5ea6\u900f\u660e\u5ea6\u7684\u5408\u4f5c\u4f19\u4f34\u5408\u4f5c\u65f6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u98ce\u9669\u589e\u52a0\uff1a\u9891\u7e41\u65e0\u53d1\u7968\u4ea4\u6613\u4f1a\u5f15\u8d77\u7a0e\u52a1\u673a\u5173\u6000\u7591\u8be5\u4f01\u4e1a\u4ece\u4e8b\u9003\u7a0e\u6216\u975e\u6cd5\u5546\u54c1\u4ea4\u6613\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;\">\u4ece 2026 \u5e74\u8d77\uff0c\u8425\u4e1a\u989d\u4f4e\u4e8e 5 \u4ebf\u8d8a\u5357\u76fe\u7684\u5bb6\u5ead\u4f01\u4e1a\u5c06\u4eab\u53d7\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u8c41\u514d\u7684\u4f18\u60e0\uff0c\u4f46\u4f5c\u4e3a\u56de\u62a5\uff0c\u5b83\u4eec\u5c06\u9762\u4e34\u66f4\u9ad8\u7684\u81ea\u6211\u7ba1\u7406\u3001\u900f\u660e\u5ea6\u548c\u6cd5\u5f8b\u5408\u89c4\u8981\u6c42\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4fdd\u6301\u5b8c\u6574\u7684\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u5982\u5b9e\u62a5\u544a\u6536\u5165\uff0c\u5e76\u79ef\u6781\u63a7\u5236\u8fdb\u9879\u53d1\u7968\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4fdd\u62a4\u514d\u7a0e\u6743\u5229\uff0c\u800c\u4e14\u4e3a\u53ef\u6301\u7eed\u7684\u4e1a\u52a1\u53d1\u5c55\u5960\u5b9a\u4e86\u81f3\u5173\u91cd\u8981\u7684\u57fa\u7840\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u4e86\u957f\u671f\u7684\u6cd5\u5f8b\u98ce\u9669\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><strong>\u6765\u6e90\uff1a<\/strong> \u6587\u7ae0 <span style=\"color: #ff0000;\">\u8d8a\u5357\u6cd5\u5f8b<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang n\u0103m 2026, khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf. Theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), h\u1ed9 kinh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7437,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7436","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\/7436","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=7436"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7436\/revisions"}],"predecessor-version":[{"id":7489,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7436\/revisions\/7489"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7437"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}