{"id":7470,"date":"2026-02-03T20:09:07","date_gmt":"2026-02-04T03:09:07","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7470"},"modified":"2026-02-05T00:07:30","modified_gmt":"2026-02-05T07:07:30","slug":"huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/","title":{"rendered":"\u4ece 2026 \u5e74\u8d77\uff0c\u5bb6\u5ead\u4f01\u4e1a\u5c06\u4e0d\u518d\u7f34\u7eb3\u7edf\u4e00\u7a0e\u7387\u7684\u7a0e\u6b3e\uff1a\u5173\u4e8e\u6539\u7528\u6b63\u786e\u7eb3\u7a0e\u7533\u62a5\u7a0b\u5e8f\u7684\u6307\u5bfc\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c198\/2025\/QH15\u53f7\u51b3\u8bae\uff0c\u81ea2026\u5e741\u67081\u65e5\u8d77\uff0c\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u4f01\u4e1a\u5c06\u4e0d\u518d\u9002\u7528\u5b9a\u989d\u7eb3\u7a0e\u6cd5\u3002\u53d6\u800c\u4ee3\u4e4b\u7684\u662f\uff0c\u6240\u6709\u53d7\u8be5\u6761\u4f8b\u7ea6\u675f\u7684\u5b9e\u4f53\u5fc5\u987b\u91c7\u7528\u7533\u62a5\u7eb3\u7a0e\u6cd5\u5c65\u884c\u5176\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u89c4\u6807\u5fd7\u7740\u7a0e\u6536\u653f\u7b56\u7684\u91cd\u5927\u53d8\u9769\uff0c\u65e8\u5728\u63d0\u9ad8\u900f\u660e\u5ea6\uff0c\u51c6\u786e\u53cd\u6620\u5b9e\u9645\u6536\u5165\uff0c\u63d0\u9ad8\u5bb6\u5ead\u7ecf\u6d4e\u90e8\u95e8\u7684\u7ba1\u7406\u6548\u7387\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1avEZYoAFNusoLJS2A3tTrjArp00iQcua\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Doi_tuong_va_thoi_diem_bat_buoc_chuyen_sang_phuong_phap_ke_khai\" >\u5f3a\u5236\u5207\u6362\u81f3\u58f0\u660e\u65b9\u5f0f\u7684\u4e3b\u4f53\u548c\u65f6\u95f4\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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Nhom_ho_kinh_doanh_thuoc_dien_bat_buoc_ke_khai\" >\u8fd9\u7c7b\u5bb6\u5ead\u5f0f\u4f01\u4e1a\u987b\u5f3a\u5236\u7533\u62a5\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Thoi_diem_chinh_thuc_bat_dau_ke_khai_thue\" >\u62a5\u7a0e\u7684\u6b63\u5f0f\u5f00\u59cb\u65e5\u671f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Quy_trinh_chuyen_doi_tu_ho_khoan_sang_ho_ke_khai\" >\u4ece\u5b9a\u989d\u7a0e\u5236\u5bb6\u5ead\u5411\u7533\u62a5\u7a0e\u5236\u5bb6\u5ead\u8f6c\u53d8\u7684\u8fc7\u7a0b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Ho_so_thay_doi_phuong_phap_tinh_thue\" >\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\u53d8\u66f4\u7533\u8bf7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Kiem_ke_hang_ton_tai_thoi_diem_chuyen_doi\" >\u8fc7\u6e21\u65f6\u7684\u5e93\u5b58<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Thuc_hien_dang_ky_va_su_dung_hoa_don_dien_tu\" >\u6ce8\u518c\u5e76\u5f00\u59cb\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#To_chuc_he_thong_So_sach_ke_toan_theo_quy_dinh\" >\u6309\u7167\u89c4\u5b9a\u7ec4\u7ec7\u4f1a\u8ba1\u7cfb\u7edf\u548c\u8bb0\u5f55\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Lich_trinh_thuc_hien_ke_khai_va_nop_thue_theo_phuong_phap_moi\" >\u4f7f\u7528\u65b0\u65b9\u6cd5\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\u7684\u65f6\u95f4\u8868\u3002<\/a><\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Huong_dan_chuyen_doi_truc_tuyen_thue_khoan_sang_ke_khai_cho_Ho_kinh_doanh\" >\u5bb6\u5ead\u4f01\u4e1a\u5728\u7ebf\u4e00\u6b21\u6027\u7f34\u7a0e\u8f6c\u6362\u4e3a\u7533\u62a5\u7f34\u7a0e\u7684\u8bf4\u660e\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_1_%E2%80%93_Dang_nhap_he_thong_dien_tu\" >\u7b2c\u4e00\u6b65\u2014\u2014\u767b\u5f55\u7535\u5b50\u7cfb\u7edf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_2_%E2%80%93_Chon_mau_to_khai_phu_hop\" >\u6b65\u9aa4 2 \u2013 \u9009\u62e9\u5408\u9002\u7684\u7533\u62a5\u8868\u683c\u3002<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_3_%E2%80%93_Xac_nhan_dia_diem_kinh_doanh_va_lua_chon_ky_ke_khai\" >\u6b65\u9aa4 3 \u2013 \u786e\u8ba4\u8425\u4e1a\u5730\u70b9\u5e76\u9009\u62e9\u7533\u62a5\u671f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_4_%E2%80%93_Khai_bao_viec_chuyen_doi_phuong_phap_va_hoan_tat_ky_dien_tu\" >\u7b2c\u56db\u6b65\u2014\u2014\u58f0\u660e\u65b9\u6cd5\u8f6c\u6362\u5e76\u5b8c\u6210\u7535\u5b50\u7b7e\u540d\u3002<\/a><\/li><\/ul><\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Nhung_diem_can_luu_y_ve_chung_tu_va_quan_ly_tai_chinh\" >\u5173\u4e8e\u6587\u4ef6\u8bb0\u5f55\u548c\u8d22\u52a1\u7ba1\u7406\uff0c\u9700\u8981\u6ce8\u610f\u7684\u5173\u952e\u70b9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Yeu_cau_ve_hoa_don_chung_tu\" >\u53d1\u7968\u53ca\u76f8\u5173\u8bc1\u660e\u6587\u4ef6\u7684\u8981\u6c42\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Quan_ly_tai_khoan_thanh_toan\" >\u7ba1\u7406\u652f\u4ed8\u8d26\u6237<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Nghia_vu_bao_hiem_xa_hoi\" >\u793e\u4f1a\u4fdd\u9669\u4e49\u52a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-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><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_thoi_diem_bat_buoc_chuyen_sang_phuong_phap_ke_khai\"><\/span><b>\u5f3a\u5236\u5207\u6362\u81f3\u58f0\u660e\u65b9\u5f0f\u7684\u4e3b\u4f53\u548c\u65f6\u95f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8f6c\u6362\u6d41\u7a0b\u5e76\u975e\u5bf9\u6240\u6709\u4f01\u4e1a\u7edf\u4e00\u9002\u7528\uff0c\u800c\u662f\u6839\u636e\u7ecf\u8425\u89c4\u6a21\uff0c\u7279\u522b\u662f\u6536\u5165\u548c\u5458\u5de5\u4eba\u6570\u800c\u5b9a\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u6e05\u695a\u4e86\u89e3\u7533\u8bf7\u6761\u4ef6\u548c\u8f6c\u6362\u65f6\u95f4\u8868\uff0c\u4ee5\u514d\u7533\u62a5\u4e0d\u5b9e\u6216\u56e0\u8fdd\u53cd\u7a0e\u6cd5\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhom_ho_kinh_doanh_thuoc_dien_bat_buoc_ke_khai\"><\/span><b>\u8fd9\u7c7b\u5bb6\u5ead\u5f0f\u4f01\u4e1a\u987b\u5f3a\u5236\u7533\u62a5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5927\u578b\u4f01\u4e1a\u3001\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u4f01\u4e1a\uff0c\u6216\u5e74\u6536\u5165\u5728 5 \u4ebf\u8d8a\u5357\u76fe\u81f3 30 \u4ebf\u8d8a\u5357\u76fe\u4e4b\u95f4\u7684\u4f01\u4e1a\uff08\u89c6\u751f\u4ea7\u7ecf\u8425\u90e8\u95e8\u800c\u5b9a\uff09\uff0c\u5c06\u4f18\u5148\u4ece\u4e00\u6b21\u6027\u7f34\u6b3e\u65b9\u5f0f\u8fc7\u6e21\u5230\u7533\u62a5\u7f34\u6b3e\u65b9\u5f0f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9e\u65bd\u7eb3\u7a0e\u7533\u62a5\u5236\u5ea6\u65e8\u5728\u786e\u4fdd\u5e94\u7eb3\u7a0e\u989d\u51c6\u786e\u53cd\u6620\u5b9e\u9645\u652f\u51fa\uff0c\u4ece\u800c\u9650\u5236\u8fc7\u65f6\u7684\u56fa\u5b9a\u7a0e\u7387\u8bc4\u4f30\u505a\u6cd5\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_chinh_thuc_bat_dau_ke_khai_thue\"><\/span><b>\u62a5\u7a0e\u7684\u6b63\u5f0f\u5f00\u59cb\u65e5\u671f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u5173\u6ce8\u7684\u95ee\u9898\u4e4b\u4e00\u662f\uff0c\u5b83\u4eec\u662f\u5426\u9700\u8981\u5bf9\u622a\u81f3 2025 \u5e74\u5e95\u7684\u671f\u95f4\u8fdb\u884c\u8ffd\u6eaf\u7533\u62a5\u3002\u6839\u636e\u7b2c 198\/2025\/QH15 \u53f7\u51b3\u8bae\uff0c\u6b64\u4e8b\u6709\u5982\u4e0b\u660e\u786e\u89c4\u5b9a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74\uff1a\u5bb6\u5ead\u4f01\u4e1a\u5c06\u7ee7\u7eed\u91c7\u7528\u4e00\u6b21\u6027\u7f34\u7a0e\u65b9\u5f0f\u7f34\u7eb3\u7a0e\u6b3e\uff1b\u4e0d\u4f1a\u6709\u4efb\u4f55\u53d8\u5316\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u81ea2026\u5e74\u8d77\uff0c\u5bb6\u5ead\u4f01\u4e1a\u5c06\u6b63\u5f0f\u6539\u7528\u7533\u62a5\u5236\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u6309\u6708\u7533\u62a5\uff1a\u7b2c\u4e00\u4e2a\u7533\u62a5\u671f\u4e3a 2026 \u5e74 1 \u6708\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u6309\u5b63\u5ea6\u7533\u62a5\uff1a\u7b2c\u4e00\u4e2a\u7533\u62a5\u671f\u4e3a 2026 \u5e74\u7b2c\u4e00\u5b63\u5ea6<\/span><\/li>\n<\/ul>\n<p><b>\u5353\u8d8a<\/b><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u6ca1\u6709\u4e49\u52a1\u4e3a 2025 \u5e74\u7b2c\u56db\u5b63\u5ea6\u63d0\u4ea4\u8ffd\u6eaf\u6027\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u56e0\u4e3a\u8be5\u671f\u95f4\u4ecd\u5728\u9002\u7528\u4e00\u6b21\u6027\u7a0e\u6b3e\u7684\u65f6\u95f4\u8303\u56f4\u5185\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_chuyen_doi_tu_ho_khoan_sang_ho_ke_khai\"><\/span><b>\u4ece\u5b9a\u989d\u7a0e\u5236\u5bb6\u5ead\u5411\u7533\u62a5\u7a0e\u5236\u5bb6\u5ead\u8f6c\u53d8\u7684\u8fc7\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u81ea 2026 \u5e74 1 \u6708 1 \u65e5\u8d77\uff0c\u9002\u7528\u8f6c\u6362\u89c4\u5b9a\u7684\u4f01\u4e1a\u5bb6\u5ead\u5fc5\u987b\u5b8c\u6210\u89c4\u5b9a\u7684\u5fc5\u8981\u7a0b\u5e8f\uff0c\u4ee5\u6700\u7ec8\u786e\u5b9a\u7533\u62a5\u65b9\u6cd5\u7684\u5e94\u7528\uff0c\u786e\u4fdd\u5728\u65b0\u65f6\u671f\u5b8c\u5168\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_thay_doi_phuong_phap_tinh_thue\"><\/span><b>\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\u53d8\u66f4\u7533\u8bf7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7474\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86.jpg\" alt=\"\" width=\"571\" height=\"677\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86.jpg 571w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86-253x300.jpg 253w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86-10x12.jpg 10w\" sizes=\"auto, (max-width: 571px) 100vw, 571px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u7b2c 86\/2024\/TT-BTC \u53f7\u901a\u77e5\u7684\u89c4\u5b9a\uff0c\u586b\u5199 08-MST \u8868\u683c\uff0c\u5e76\u5c06\u5176\u63d0\u4ea4\u7ed9\u76f4\u63a5\u7ba1\u7406\u4ed6\u4eec\u7684\u7a0e\u52a1\u673a\u5173\uff0c\u4ee5\u901a\u77e5\u7a0e\u52a1\u673a\u5173\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5\u7684\u53d8\u66f4\uff0c\u4ece\u800c\u767b\u8bb0\u4ece\u5b9a\u989d\u7a0e\u6cd5\u53d8\u66f4\u4e3a\u7533\u62a5\u7a0e\u6cd5\u3002<\/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;\"><a href=\"https:\/\/docs.google.com\/document\/d\/1NUhHVIUKeNWedifowzJ2ELD9TzgSEu9f\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400; color: #ff0000;\">\u4e0b\u8f7d\u968f\u7b2c 86\/2024\/TT-BTC \u53f7\u901a\u51fd\u53d1\u5e03\u7684 08-MST \u8868\u683c<\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_ke_hang_ton_tai_thoi_diem_chuyen_doi\"><\/span><b>\u8fc7\u6e21\u65f6\u7684\u5e93\u5b58<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6b63\u5f0f\u5b9e\u65bd\u5b58\u8d27\u7533\u62a5\u6cd5\u4e4b\u524d\uff0c\u4f01\u4e1a\u7ecf\u8425\u8005\u9700\u8981\u5728\u671f\u521d\u5bf9\u6240\u6709\u5b58\u8d27\u8fdb\u884c\u76d8\u70b9\u548c\u6e05\u70b9\u3002\u76d8\u70b9\u5185\u5bb9\u5fc5\u987b\u5305\u62ec\u6709\u5408\u6cd5\u51ed\u8bc1\u7684\u5b58\u8d27\u548c\u6ca1\u6709\u53d1\u7968\u7684\u5b58\u8d27\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e93\u5b58\u7ed3\u679c\u8bb0\u5f55\u5728\u786e\u8ba4\u62a5\u544a\u4e2d\uff0c\u8be5\u62a5\u544a\u4f5c\u4e3a\u786e\u5b9a\u671f\u521d\u5e93\u5b58\u4f59\u989d\u7684\u4f9d\u636e\uff0c\u5e76\u81ea 2026 \u5e74 1 \u6708 1 \u65e5\u8d77\u8bb0\u5f55\u5728\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_dang_ky_va_su_dung_hoa_don_dien_tu\"><\/span><b>\u6ce8\u518c\u5e76\u5f00\u59cb\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a\u6839\u636e\u81ea\u8eab\u7684\u5546\u4e1a\u6a21\u5f0f\u9009\u62e9\u5408\u9002\u7684\u7535\u5b50\u53d1\u7968\u7c7b\u578b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u5411\u6d88\u8d39\u8005\u96f6\u552e\uff1a\u6ce8\u518c\u4f7f\u7528\u6536\u94f6\u673a\u751f\u6210\u7684\u7535\u5b50\u53d1\u7968\uff0c\u6ee1\u8db3\u7a0e\u52a1\u673a\u5173\u89c4\u5b9a\u7684\u8fde\u63a5\u548c\u6570\u636e\u4f20\u8f93\u8981\u6c42\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u63d0\u4f9b\u670d\u52a1\u6216\u6279\u53d1\u6d3b\u52a8\uff1a\u901a\u8fc7\u83b7\u5f97\u8bb8\u53ef\u7684\u7535\u5b50\u53d1\u7968\u89e3\u51b3\u65b9\u6848\u63d0\u4f9b\u5546\uff0c\u6ce8\u518c\u4f7f\u7528\u5e26\u6709\u7a0e\u52a1\u673a\u5173\u4ee3\u7801\u7684\u7535\u5b50\u53d1\u7968\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_he_thong_So_sach_ke_toan_theo_quy_dinh\"><\/span><b>\u6309\u7167\u89c4\u5b9a\u7ec4\u7ec7\u4f1a\u8ba1\u7cfb\u7edf\u548c\u8bb0\u5f55\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6539\u7528\u7533\u62a5\u5236\u65f6\uff0c\u4f01\u4e1a\u7ecf\u8425\u6237\u987b\u6309\u7167\u7b2c88\/2021\/TT-BTC\u53f7\u901a\u77e5\u7684\u6307\u5bfc\uff0c\u5f00\u7acb\u5e76\u4fdd\u5b58\u5b8c\u6574\u7684\u4f1a\u8ba1\u8d26\u7c3f\u3002\u5177\u4f53\u800c\u8a00\uff0c\u81f3\u5c11\u987b\u4fdd\u5b58\u4ee5\u4e0b\u8d26\u7c3f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u8d26\uff1a\u6309\u65f6\u95f4\u987a\u5e8f\u53cd\u6620\u6240\u6709\u7ecf\u6d4e\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u8d26\u7c3f\uff1a\u5206\u522b\u8bb0\u5f55\u5546\u54c1\u9500\u552e\u6536\u5165\u548c\u670d\u52a1\u63d0\u4f9b\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e93\u5b58\u8d26\u7c3f\uff1a\u8bb0\u5f55\u6750\u6599\u3001\u5de5\u5177\u3001\u8bbe\u5907\u548c\u8d27\u7269\u7684\u8fdb\u53e3\u3001\u51fa\u53e3\u548c\u5e93\u5b58\u72b6\u51b5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u4ea7\u548c\u4e1a\u52a1\u6210\u672c\u8ddf\u8e2a\u8d26\u7c3f\uff1a\u7528\u4e8e\u786e\u5b9a\u7ecf\u8425\u4e1a\u7ee9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4e49\u52a1\u8ddf\u8e2a\u767b\u8bb0\u518c\uff1a\u7ba1\u7406\u5e94\u4ed8\u548c\u5df2\u4ed8\u7ed9\u56fd\u5bb6\u9884\u7b97\u7684\u7a0e\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u548c\u4fdd\u9669\u8bb0\u5f55\u7c3f\uff1a\u8be6\u7ec6\u8bb0\u5f55\u5bf9\u5458\u5de5\u7684\u4e49\u52a1\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u73b0\u91d1\u53ca\u94f6\u884c\u5b58\u6b3e\u8d26\u7c3f\uff1a\u53cd\u6620\u6536\u5165\u548c\u652f\u51fa\u60c5\u51b5\u4ee5\u53ca\u73b0\u91d1\u6d41\u7684\u6ce2\u52a8\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lich_trinh_thuc_hien_ke_khai_va_nop_thue_theo_phuong_phap_moi\"><\/span><b>\u4f7f\u7528\u65b0\u65b9\u6cd5\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\u7684\u65f6\u95f4\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6309\u65f6\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\u5bf9\u4f01\u4e1a\u81f3\u5173\u91cd\u8981\uff0c\u53ef\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u56e0\u903e\u671f\u4ed8\u6b3e\u800c\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\uff0c\u540c\u65f6\u786e\u4fdd\u987a\u5229\u5408\u89c4\u5730\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\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;\"> \u6bd4\u8f83\u5bb6\u5ead\u4f01\u4e1a\u6309\u6708\u548c\u6309\u5b63\u5ea6\u62a5\u7a0e\u7684\u60c5\u51b5\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6bcf\u6708\u7533\u62a5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b63\u5ea6\u58f0\u660e<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9002\u7528\u5bf9\u8c61<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0a\u4e00\u5e74\u8425\u4e1a\u989d\u8d85\u8fc7 500 \u4ebf\u8d8a\u5357\u76fe\u7684\u5bb6\u5ead\u4f01\u4e1a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0a\u4e00\u5e74\u8425\u4e1a\u989d\u4e0d\u8d85\u8fc7 500 \u4ebf\u8d8a\u5357\u76fe\u7684\u5bb6\u5ead\u4f01\u4e1a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8868\u683c 01\/CNKD \u53ca\u9644\u5f55 01-2\/BK-H\u0110KD<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8868\u683c 01\/CNKD \u53ca\u9644\u5f55 01-2\/BK-H\u0110KD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u63d0\u4ea4\u58f0\u660e\u7684\u622a\u6b62\u65e5\u671f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0d\u8fdf\u4e8e\u6b21\u670820\u65e5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0d\u8fdf\u4e8e\u4e0b\u4e00\u5b63\u5ea6\u7b2c\u4e00\u4e2a\u6708\u768430\u65e5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u622a\u6b62\u65e5\u671f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u63d0\u4ea4\u58f0\u660e\u7684\u622a\u6b62\u65e5\u671f\u76f8\u540c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u63d0\u4ea4\u58f0\u660e\u7684\u622a\u6b62\u65e5\u671f\u76f8\u540c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6b63\u5728\u8fc7\u6e21\u5230\u6309\u6708\u6216\u6309\u5b63\u5ea6\u62a5\u7a0e\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u786e\u5b9a\u6b63\u786e\u7684\u62a5\u7a0e\u65b9\u5f0f\u81f3\u5173\u91cd\u8981\u3002\u9009\u62e9\u62a5\u7a0e\u65b9\u5f0f\u7684\u4e3b\u8981\u4f9d\u636e\u662f\u4e0a\u4e00\u5e74\u5ea6\u7684\u6536\u5165\uff0c\u800c\u6536\u5165\u53c8\u51b3\u5b9a\u4e86\u62a5\u7a0e\u548c\u7f34\u7a0e\u7684\u622a\u6b62\u65e5\u671f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ece\u4e00\u5f00\u59cb\u5c31\u9075\u5b88\u6cd5\u89c4\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u56e0\u903e\u671f\u4ed8\u6b3e\u6216\u7533\u62a5\u4e0d\u5b9e\u800c\u53d7\u5230\u5904\u7f5a\uff0c\u800c\u4e14\u8fd8\u80fd\u5728\u65e5\u76ca\u4e25\u683c\u7684\u7a0e\u6536\u653f\u7b56\u80cc\u666f\u4e0b\uff0c\u4e3a\u900f\u660e\u3001\u7a33\u5b9a\u548c\u957f\u671f\u7684\u8d22\u52a1\u7ba1\u7406\u5960\u5b9a\u57fa\u7840\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chuyen_doi_truc_tuyen_thue_khoan_sang_ke_khai_cho_Ho_kinh_doanh\"><\/span><b>\u5bb6\u5ead\u4f01\u4e1a\u5728\u7ebf\u4e00\u6b21\u6027\u7f34\u7a0e\u8f6c\u6362\u4e3a\u7533\u62a5\u7f34\u7a0e\u7684\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e3b\u53ef\u4ee5\u901a\u8fc7\u7a0e\u52a1\u90e8\u95e8\u7684\u516c\u5171\u670d\u52a1\u95e8\u6237\u7f51\u7ad9\u6ce8\u518c\u8fdb\u884c\u8f6c\u6362\uff0c\u5177\u4f53\u6b65\u9aa4\u5982\u4e0b\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_he_thong_dien_tu\"><\/span><b>\u7b2c\u4e00\u6b65\u2014\u2014\u767b\u5f55\u7535\u5b50\u7cfb\u7edf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8bf7\u901a\u8fc7\u6b64\u5730\u5740\u8bbf\u95ee\u7a0e\u52a1\u673a\u5173\u7684\u7535\u5b50\u95e8\u6237\u7f51\u7ad9\u3002 <\/span><b><i>dichvucong.gdt.gov.vn<\/i><\/b><span style=\"font-weight: 400;\">\u63a5\u4e0b\u6765\uff0c\u4f7f\u7528\u60a8\u7684\u4e2a\u4eba\u7535\u5b50\u7a0e\u52a1\u8d26\u6237\u6216\u7a0e\u52a1\u673a\u5173\u9881\u53d1\u7684\u4f01\u4e1a\u7a0e\u53f7\u767b\u5f55\uff0c\u4ee5\u7ee7\u7eed\u8fdb\u884c\u76f8\u5173\u624b\u7eed\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Chon_mau_to_khai_phu_hop\"><\/span><b>\u6b65\u9aa4 2 \u2013 \u9009\u62e9\u5408\u9002\u7684\u7533\u62a5\u8868\u683c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7471\" aria-describedby=\"caption-attachment-7471\" style=\"width: 545px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7471\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND.jpg\" alt=\"M\u1eabu 01\/CKND ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 40\/2021\/TT-BTC\" width=\"545\" height=\"643\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND.jpg 545w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND-254x300.jpg 254w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND-10x12.jpg 10w\" sizes=\"auto, (max-width: 545px) 100vw, 545px\" \/><figcaption id=\"caption-attachment-7471\" class=\"wp-caption-text\">\u8868\u683c 01\/CKND \u968f\u7b2c 40\/2021\/TT-BTC \u53f7\u901a\u51fd\u53d1\u5e03<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u7cfb\u7edf\u7ba1\u7406\u754c\u9762\uff0c\u7eb3\u7a0e\u4eba\u8fdb\u5165\u201c\u884c\u653f\u7a0b\u5e8f\u201d\u529f\u80fd\uff0c\u7136\u540e\u9009\u62e9\u201c\u7533\u62a5\u8868\u201d\u3002\u63a5\u4e0b\u6765\uff0c\u4ed6\u4eec\u8f93\u5165\u7eb3\u7a0e\u8bc6\u522b\u53f7\uff0c\u7cfb\u7edf\u5373\u53ef\u81ea\u52a8\u67e5\u627e\u5e76\u663e\u793a\u76f8\u5173\u7a0b\u5e8f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u7ed3\u679c\u5217\u8868\u4e2d\uff0c\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u6309\u7a0b\u5e8f\u4ee3\u7801 2.002259 \u8fdb\u884c\u641c\u7d22\uff0c\u6216\u8005\u76f4\u63a5\u9009\u62e9\u8868\u683c 01\/CNKD \u2013 \u9002\u7528\u4e8e\u4e2a\u4f53\u7ecf\u8425\u8005\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u8be5\u8868\u683c\u4e0e\u7b2c 40\/2021\/TT-BTC \u53f7\u901a\u51fd\u4e00\u8d77\u53d1\u5e03\u3002<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000; height: 24px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 100%; text-align: center; height: 24px;\"><a href=\"https:\/\/docs.google.com\/document\/d\/1HsOA-H4_2P1Y0oS2aza_mD1nMGZOuaAt\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff0000;\">\u4e0b\u8f7d\u8868\u683c 01\/CKND<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Xac_nhan_dia_diem_kinh_doanh_va_lua_chon_ky_ke_khai\"><\/span><b>\u6b65\u9aa4 3 \u2013 \u786e\u8ba4\u8425\u4e1a\u5730\u70b9\u5e76\u9009\u62e9\u7533\u62a5\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u9009\u62e9\u5408\u9002\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u540e\uff0c\u4f01\u4e1a\u9700\u8981\u6839\u636e\u5411\u7a0e\u52a1\u673a\u5173\u767b\u8bb0\u7684\u4fe1\u606f\uff0c\u51c6\u786e\u786e\u5b9a\u5176\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u53d1\u751f\u7684\u5730\u70b9\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63a5\u4e0b\u6765\uff0c\u7eb3\u7a0e\u4eba\u6839\u636e\u4e0a\u4e00\u5e74\u7684\u6536\u5165\u60c5\u51b5\uff0c\u9009\u62e9\u6309\u6708\u6216\u6309\u5b63\u5ea6\u7533\u62a5\u7eb3\u7a0e\u3002\u9009\u62e9\u6b63\u786e\u7684\u7533\u62a5\u65b9\u5f0f\u81f3\u5173\u91cd\u8981\uff0c\u5b83\u5173\u7cfb\u5230\u7eb3\u7a0e\u7533\u62a5\u8868\u80fd\u5426\u88ab\u7a0e\u52a1\u673a\u5173\u6b63\u786e\u63a5\u53d7\uff0c\u4ee5\u53ca\u907f\u514d\u65e5\u540e\u51fa\u73b0\u8c03\u6574\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Khai_bao_viec_chuyen_doi_phuong_phap_va_hoan_tat_ky_dien_tu\"><\/span><b>\u7b2c\u56db\u6b65\u2014\u2014\u58f0\u660e\u65b9\u6cd5\u8f6c\u6362\u5e76\u5b8c\u6210\u7535\u5b50\u7b7e\u540d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u7533\u62a5\u680f\u4e2d\uff0c\u4f01\u4e1a\u7ecf\u8425\u8005\u5fc5\u987b\u6309\u7167\u89c4\u5b9a\u786e\u8ba4\u5176\u5df2\u4ece\u4e00\u6b21\u6027\u7533\u62a5\u6cd5\u8f6c\u4e3a\u5206\u671f\u7533\u62a5\u6cd5\u3002\u540c\u65f6\uff0c\u4ed6\u4eec\u8fd8\u5fc5\u987b\u7533\u62a5\u7b2c\u4e00\u4e2a\u7533\u62a5\u671f\u7684\u9884\u8ba1\u6536\u5165\uff0c\u8be5\u7533\u62a5\u671f\u5bf9\u5e94\u4e8e2026\u5e74\u7b2c\u4e00\u5b63\u5ea6\u62162026\u5e741\u6708\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u6240\u9009\u7684\u7533\u62a5\u65b9\u6cd5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5728\u5ba1\u6838\u5b8c\u6240\u6709\u4fe1\u606f\u540e\uff0c\u4f7f\u7528 USB \u4ee4\u724c\u6216\u8fdc\u7a0b\u7535\u5b50\u7b7e\u540d\u5bf9\u7eb3\u7a0e\u7533\u62a5\u8868\u8fdb\u884c\u6570\u5b57\u7b7e\u540d\uff0c\u7136\u540e\u901a\u8fc7\u7cfb\u7edf\u63d0\u4ea4\u6587\u4ef6\u4ee5\u5b8c\u6210\u8be5\u7a0b\u5e8f\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_can_luu_y_ve_chung_tu_va_quan_ly_tai_chinh\"><\/span><b>\u5173\u4e8e\u6587\u4ef6\u8bb0\u5f55\u548c\u8d22\u52a1\u7ba1\u7406\uff0c\u9700\u8981\u6ce8\u610f\u7684\u5173\u952e\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u6539\u7528\u7533\u62a5\u5236\u540e\uff0c\u7ecf\u8425\u6237\u9700\u8981\u786e\u4fdd\u7b26\u5408\u4ee5\u4e0b\u8981\u6c42\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_hoa_don_chung_tu\"><\/span><b>\u53d1\u7968\u53ca\u76f8\u5173\u8bc1\u660e\u6587\u4ef6\u7684\u8981\u6c42\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u81ea\u5b9e\u884c\u7533\u62a5\u5236\u4ee5\u6765\uff0c\u6240\u6709\u7528\u4e8e\u5546\u4e1a\u8fd0\u8425\u7684\u5546\u54c1\u548c\u670d\u52a1\u91c7\u8d2d\u90fd\u5fc5\u987b\u6709\u6709\u6548\u7684\u53d1\u7968\u548c\u5355\u636e\u4f5c\u4e3a\u51ed\u8bc1\u3002\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u5728\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u6838\u5b9e\u8d39\u7528\u652f\u51fa\u7684\u91cd\u8981\u4f9d\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_tai_khoan_thanh_toan\"><\/span><b>\u7ba1\u7406\u652f\u4ed8\u8d26\u6237<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bb6\u5ead\u7ecf\u8425\u4f01\u4e1a\u987b\u5f00\u8bbe\u4e00\u4e2a\u72ec\u7acb\u7684\u94f6\u884c\u8d26\u6237\u7528\u4e8e\u4f01\u4e1a\u8fd0\u8425\uff0c\u4e0e\u4e2a\u4eba\u5f00\u652f\u5206\u5f00\u3002\u6839\u636e\u65e0\u73b0\u91d1\u652f\u4ed8\u8981\u6c42\uff0c\u8be5\u8d26\u6237\u4ec5\u7528\u4e8e\u91d1\u989d\u57282000\u4e07\u8d8a\u5357\u76fe\u53ca\u4ee5\u4e0a\u7684\u4ea4\u6613\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_bao_hiem_xa_hoi\"><\/span><b>\u793e\u4f1a\u4fdd\u9669\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b9e\u884c\u7533\u62a5\u5236\u540e\uff0c\u5bb6\u5ead\u4f01\u4e1a\u6709\u8d23\u4efb\u6309\u7167\u73b0\u884c\u793e\u4f1a\u4fdd\u9669\u6cd5\u7684\u89c4\u5b9a\uff0c\u4e3a\u5176\u96c7\u5458\u548c\u5bb6\u5ead\u4e3b\u5987\u672c\u4eba\uff08\u5982\u679c\u7b26\u5408\u6761\u4ef6\uff09\u767b\u8bb0\u548c\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u3002<\/span><\/p>\n<p><span class=\"text\"> <div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/\" class=\"su-button su-button-style-flat text-is-link\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"__blank\" rel=\"noopener noreferrer\"><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> <\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><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><\/h2>\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>","protected":false},"excerpt":{"rendered":"<p>Theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf. Thay v\u00e0o \u0111\u00f3, to\u00e0n b\u1ed9 \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. Quy \u0111\u1ecbnh n\u00e0y \u0111\u00e1nh d\u1ea5u m\u1ed9t thay [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7470","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\/7470","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=7470"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7470\/revisions"}],"predecessor-version":[{"id":7480,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7470\/revisions\/7480"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7475"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}