{"id":7503,"date":"2026-02-08T19:18:40","date_gmt":"2026-02-09T02:18:40","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7503"},"modified":"2026-02-08T19:18:40","modified_gmt":"2026-02-09T02:18:40","slug":"quy-dinh-thue-suat-san-pham-so","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/quy-dinh-thue-suat-san-pham-so\/","title":{"rendered":"\u5982\u4f55\u5bf9\u6570\u5b57\u4ea7\u54c1\u5e94\u7528\u6b63\u786e\u7684\u7a0e\u7387\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u6570\u5b57\u7ecf\u6d4e\u7684\u5feb\u901f\u53d1\u5c55\u4e3a\u4e2a\u4eba\u5f00\u8f9f\u4e86\u8bb8\u591a\u65b0\u7684\u5546\u4e1a\u673a\u4f1a\uff0c\u5c24\u5176\u662f\u5728\u7535\u5b50\u4e66\u3001\u89c6\u9891\u8bfe\u7a0b\u3001\u8bbe\u8ba1\u6a21\u677f\u6216\u4eba\u5de5\u667a\u80fd\u63d0\u793a\u7b49\u6570\u5b57\u4ea7\u54c1\u9886\u57df\u3002\u7136\u800c\uff0c\u7531\u4e8e\u8fd9\u4e9b\u4ea7\u54c1\u7684\u201c\u65e0\u5f62\u201d\u7279\u6027\uff0c\u786e\u5b9a\u7a0e\u6536\u7c7b\u522b\u3001\u9002\u7528\u7a0e\u7387\u4ee5\u53ca\u76f8\u5173\u884c\u653f\u7a0b\u5e8f\u4ecd\u7136\u662f\u8bb8\u591a\u4eba\u5728\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u65f6\u611f\u5230\u56f0\u60d1\u7684\u95ee\u9898\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u6587\u6839\u636e\u8d22\u653f\u90e8\u73b0\u884c\u6cd5\u5f8b\u6587\u4ef6\uff0c\u5bf9 2026 \u5e74\u4ece\u4e8b\u6570\u5b57\u4ea7\u54c1\u4e1a\u52a1\u7684\u4e2a\u4eba\u7684\u7eb3\u7a0e\u4e49\u52a1\u8fdb\u884c\u4e86\u5168\u9762\u5206\u6790\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-dinh-thue-suat-san-pham-so\/#Thu_tuc_cap_nhat_thong_tin_khi_thay_doi_mat_hang_kinh_doanh\" >\u4e1a\u52a1\u9879\u76ee\u53d8\u66f4\u65f6\u66f4\u65b0\u4fe1\u606f\u7684\u6d41\u7a0b\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\/quy-dinh-thue-suat-san-pham-so\/#Phan_loai_nganh_nghe_va_xac_dinh_thue_suat_doi_voi_san_pham_so\" >\u6570\u5b57\u4ea7\u54c1\u884c\u4e1a\u5206\u7c7b\u53ca\u7a0e\u7387\u786e\u5b9a\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\/quy-dinh-thue-suat-san-pham-so\/#Doanh_thu_tren_500_trieu_co_bi_ap_thue_GTGT_10\" >\u8425\u4e1a\u989d\u8d85\u8fc7 5 \u4ebf\u8d8a\u5357\u76fe\u662f\u5426\u9002\u7528\u589e\u503c\u7a0e\u7a0e\u53f7 10%\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\/quy-dinh-thue-suat-san-pham-so\/#Nghia_vu_khai_thue_khi_doanh_thu_on_dinh_hoac_phat_sinh_theo_hop_dong\" >\u5f53\u6536\u5165\u7a33\u5b9a\u6216\u6839\u636e\u5408\u540c\u4ea7\u751f\u6536\u5165\u65f6\uff0c\u5c31\u4f1a\u4ea7\u751f\u7eb3\u7a0e\u7533\u62a5\u4e49\u52a1\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-suat-san-pham-so\/#Luu_y_ve_quan_ly_ho_so_va_rui_ro_hau_kiem\" >\u5173\u4e8e\u8bb0\u5f55\u7ba1\u7406\u548c\u5ba1\u8ba1\u540e\u98ce\u9669\u7684\u8bf4\u660e<\/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-suat-san-pham-so\/#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=\"Thu_tuc_cap_nhat_thong_tin_khi_thay_doi_mat_hang_kinh_doanh\"><\/span><b>\u4e1a\u52a1\u9879\u76ee\u53d8\u66f4\u65f6\u66f4\u65b0\u4fe1\u606f\u7684\u6d41\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u65b0\u7684\u7a0e\u6536\u6cd5\u89c4\uff0c\u4e1a\u52a1\u4ea7\u54c1\u7c7b\u578b\u7684\u53d8\u5316\u4e0d\u4ec5\u5177\u6709\u5185\u90e8\u610f\u4e49\uff0c\u800c\u4e14\u4e5f\u662f\u5fc5\u987b\u5411\u7a0e\u52a1\u673a\u5173\u66f4\u65b0\u7684\u5f3a\u5236\u6027\u4fe1\u606f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e 2025 \u5e74\u751f\u6548\u7684\u7b2c 86\/2024\/TT-BTC \u53f7\u901a\u77e5\u7b2c 10 \u6761\u89c4\u5b9a\uff0c\u4e2a\u4f53\u7ecf\u8425\u8005\u589e\u52a0\u6216\u8c03\u6574\u5176\u4ea7\u54c1\u7ebf\u6216\u7ecf\u8425\u6d3b\u52a8\u65f6\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u529e\u7406\u8c03\u6574\u7a0e\u52a1\u767b\u8bb0\u4fe1\u606f\u7684\u7a0b\u5e8f\uff0c\u4ee5\u786e\u4fdd\u7ba1\u7406\u6570\u636e\u540c\u6b65\u4e14\u51c6\u786e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u76f4\u63a5\u53c2\u4e0e\u4e1a\u52a1\u7684\u4e2a\u4eba\uff0c\u4fee\u8ba2\u6587\u4ef6\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c03\u6574\u548c\u8865\u5145\u7a0e\u52a1\u767b\u8bb0\u4fe1\u606f\u7684\u7533\u62a5\u8868\uff0808-MST \u8868\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u53d8\u66f4\u6d89\u53ca\u8425\u4e1a\u6267\u7167\u6216\u540c\u7b49\u6587\u4ef6\uff0c\u5219\u5fc5\u987b\u63d0\u4ea4\u8fd9\u4e9b\u6587\u4ef6\u7684\u8ba4\u8bc1\u526f\u672c\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u53ef\u63d0\u4ea4\u7684\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u524d\u5f80\u5c45\u4f4f\u5730\u6216\u8425\u4e1a\u5730\u7684\u7a0e\u52a1\u5c40\uff1b\u6216<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u3002\u57282026\u5e74\u7684\u6570\u5b57\u5316\u8f6c\u578b\u8d8b\u52bf\u4e0b\uff0c\u9f13\u52b1\u4f7f\u7528eTax Mobile\u548c\u7535\u5b50\u7a0e\u52a1\u95e8\u6237\u7f51\u7ad9\uff0c\u4ee5\u7f29\u77ed\u5904\u7406\u65f6\u95f4\u5e76\u51cf\u5c11\u884c\u653f\u63a5\u89e6\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_nganh_nghe_va_xac_dinh_thue_suat_doi_voi_san_pham_so\"><\/span><b>\u6570\u5b57\u4ea7\u54c1\u884c\u4e1a\u5206\u7c7b\u53ca\u7a0e\u7387\u786e\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4f01\u4e1a\u7ecf\u8425\u6d3b\u52a8\u7684\u6027\u8d28\u8fdb\u884c\u6b63\u786e\u5206\u7c7b\uff0c\u5bf9\u4e8e\u786e\u5b9a\u5e94\u7f34\u7eb3\u7684\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u81f3\u5173\u91cd\u8981\u3002\u6839\u636e\u7b2c40\/2021\/TT-BTC\u53f7\u901a\u51fd\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6309\u8425\u4e1a\u6536\u5165\u7684\u767e\u5206\u6bd4\u8ba1\u7b97\uff0c\u4f46\u4e0d\u540c\u884c\u4e1a\u9002\u7528\u4e0d\u540c\u7684\u7a0e\u7387\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e2a\u4eba\u521b\u4f5c\u7684\u3001\u975e\u5b9a\u5236\u751f\u4ea7\u7684\u6570\u5b57\u4ea7\u54c1\uff0c\u53ef\u4ee5\u6309\u4ee5\u4e0b\u65b9\u5f0f\u5206\u7c7b\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;\"><strong>\u7c7b\u578b<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u6839\u636e\u7b2c 40\/2021\/TT-BTC \u53f7\u901a\u51fd\uff0c\u884c\u4e1a\u56e2\u4f53\u5982\u4e0b\uff1a<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u589e\u503c\u7a0e<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u4e2a\u4eba\u6240\u5f97\u7a0e<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u603b\u767e\u5206\u6bd4<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7535\u5b50\u4e66\u3001\u6a21\u677f\u3001\u4eba\u5de5\u667a\u80fd\u63d0\u793a\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5546\u54c1\u5206\u9500\u4e0e\u4f9b\u5e94<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5b9a\u5236\u8bbe\u8ba1\u7684\u6570\u5b57\u5185\u5bb9<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u670d\u52a1\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7248\u6743\u53ca\u5185\u5bb9\u4f7f\u7528\u6743\u7684\u8f6c\u8ba9\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u4e1a\u52a1\u6d3b\u52a8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u6279\u91cf\u751f\u4ea7\u7684AI\u63d0\u793a\u6216\u6570\u5b57\u6a21\u677f\u901a\u5e38\u5177\u6709\u9884\u5305\u88c5\u6570\u5b57\u5546\u54c1\u7684\u6027\u8d28\uff0c\u7c7b\u4f3c\u4e8e\u7535\u5b50\u4e66\u6216\u8bbe\u8ba1\u6587\u4ef6\u3002\u56e0\u6b64\uff0c\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff0c\u5219\u9002\u75281.5%\u7684\u7a0e\u7387\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u4ea7\u54c1\u5e7f\u6cdb\u9500\u552e\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e76\u975e\u4e3a\u6bcf\u4f4d\u987e\u5ba2\u91cf\u8eab\u5b9a\u5236\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u5305\u542b\u4efb\u4f55\u6df1\u5ea6\u652f\u6301\u670d\u52a1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u76f8\u53cd\uff0c\u5982\u679c\u5546\u4e1a\u6d3b\u52a8\u6d89\u53ca\u8f6c\u8ba9\u5185\u5bb9\u4f7f\u7528\u6743\u3001\u6388\u4e88\u5f00\u53d1\u6743\u6216\u6839\u636e\u8981\u6c42\u8fdb\u884c\u4fee\u6539\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u8003\u8651\u9002\u7528\u201c\u5176\u4ed6\u5546\u4e1a\u6d3b\u52a8\u201d\u7c7b\u522b\uff0c\u9002\u75283%\u7684\u603b\u7a0e\u7387\u3002\u884c\u4e1a\u7c7b\u522b\u7684\u9009\u62e9\u5e94\u57fa\u4e8e\u5b9e\u9645\u9500\u552e\u6a21\u5f0f\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u4ea7\u54c1\u540d\u79f0\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_thu_tren_500_trieu_co_bi_ap_thue_GTGT_10\"><\/span><b>\u8425\u4e1a\u989d\u8d85\u8fc7 5 \u4ebf\u8d8a\u5357\u76fe\u662f\u5426\u9002\u7528\u589e\u503c\u7a0e\u7a0e\u53f7 10%\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u9500\u552e\u6570\u5b57\u4ea7\u54c1\u7684\u4e2a\u4eba\u4e2d\u6700\u5e38\u89c1\u7684\u8bef\u89e3\u4e4b\u4e00\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u589e\u503c\u7a0e\u7a0e\u7387 10% \u4e0d\u9002\u7528\u4e8e\u6309\u6536\u5165\u767e\u5206\u6bd4\u6cd5\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4e2a\u4eba\u548c\u4f01\u4e1a\uff0c\u65e0\u8bba\u5176\u6536\u5165\u662f\u5426\u8fbe\u5230 5 \u4ebf\u8d8a\u5357\u76fe\u300110 \u4ebf\u8d8a\u5357\u76fe\u6216\u66f4\u9ad8\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c 40\/2021\/TT-BTC \u53f7\u901a\u77e5\u4ec5\u89c4\u5b9a\u4e86\u786e\u5b9a\u7eb3\u7a0e\u7533\u62a5\u4e49\u52a1\u7684\u6536\u5165\u95e8\u69db\uff0c\u5e76\u975e\u8f6c\u4e3a\u9002\u7528 10% \u7a0e\u7387\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">VAT 10% \u4ec5\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\u51fa\u73b0\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u505c\u6b62\u4e2a\u4f53\u7ecf\u8425\uff0c\u8f6c\u800c\u91c7\u7528\u516c\u53f8\u5236\u6a21\u5f0f\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6309\u7167\u589e\u503c\u7a0e\u6cd5\u89c4\u5b9a\u91c7\u7528\u589e\u503c\u7a0e\u62b5\u6263\u6cd5\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u53ea\u8981\u4e2a\u4eba\u6216\u5bb6\u5ead\u4f01\u4e1a\u7ee7\u7eed\u7ecf\u8425\uff0c\u90a3\u4e48\u5728 2026 \u5e74\u4ece\u4e8b\u6570\u5b57\u4ea7\u54c1\u4e1a\u52a1\u7684\u4e2a\u4eba\u5c31\u4e0d\u4f1a\u56e0\u4e3a\u6536\u5165\u9ad8\u800c\u201c\u8df3\u7ea7\u201d\u5230 10% \u7a0e\u6cd5\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_khai_thue_khi_doanh_thu_on_dinh_hoac_phat_sinh_theo_hop_dong\"><\/span><b>\u5f53\u6536\u5165\u7a33\u5b9a\u6216\u6839\u636e\u5408\u540c\u4ea7\u751f\u6536\u5165\u65f6\uff0c\u5c31\u4f1a\u4ea7\u751f\u7eb3\u7a0e\u7533\u62a5\u4e49\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c40\/2021\/TT-BTC\u53f7\u901a\u77e5\u7b2c15\u6761\u7b2c1\u6b3e\u7684\u89c4\u5b9a\uff0c\u5728\u4e0b\u5217\u60c5\u51b5\u4e0b\u5f00\u5c55\u4e1a\u52a1\u7684\u4e2a\u4eba\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7b7e\u8ba2\u4ea7\u54c1\u548c\u670d\u52a1\u4f9b\u5e94\u5408\u540c\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c5e\u4e8e\u7b2c 126\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u9644\u5f55 I \u4e2d\u89c4\u5b9a\u7684\u201c\u5176\u4ed6\u4e1a\u52a1\u201d\u7c7b\u522b\u7684\u4e1a\u52a1\u6d3b\u52a8\uff1b<\/span><\/li>\n<\/ul>\n<p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u7eb3\u7a0e\u7533\u62a5\u5fc5\u987b\u6bcf\u5e74\u8fdb\u884c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u7533\u62a5\u8868 01\/TKN-CNKD\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u6d4e\u5408\u540c\u526f\u672c\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9a8c\u6536\u548c\u5408\u540c\u7ed3\u7b97\u8bb0\u5f55\uff08\u5982\u6709\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e0d\u5b9a\u671f\u5f00\u5c55\u4e1a\u52a1\u4e14\u65e0\u56fa\u5b9a\u7ecf\u8425\u573a\u6240\u7684\u4e2a\u4eba\uff0c\u6bcf\u6b21\u4ea7\u751f\u6536\u5165\u65f6\u5747\u9700\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u9002\u7528\u7684\u7a0e\u7387\u4ecd\u7136\u57fa\u4e8e\u4ea7\u54c1\uff08\u5546\u54c1\u6216\u670d\u52a1\uff09\u7684\u6b63\u786e\u5206\u7c7b\uff0c\u7a0e\u7387\u8303\u56f4\u4e3a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u76841.51%\u81f371%\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_ve_quan_ly_ho_so_va_rui_ro_hau_kiem\"><\/span><b>\u5173\u4e8e\u8bb0\u5f55\u7ba1\u7406\u548c\u5ba1\u8ba1\u540e\u98ce\u9669\u7684\u8bf4\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u91c7\u7528\u7b80\u5316\u7684\u7a0e\u6536\u65b9\u6cd5\uff0c\u9500\u552e\u6570\u5b57\u4ea7\u54c1\u7684\u4e2a\u4eba\u4ecd\u7136\u9700\u8981\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u5e97\u5408\u540c\u548c\u4ed8\u6b3e\u5355\u636e\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5907\u4efd\u9500\u552e\u6570\u636e\u548c\u4ea4\u6613\u5386\u53f2\u8bb0\u5f55\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u660e\u786e\u7ba1\u7406\u6bcf\u79cd\u4ea7\u54c1\u7c7b\u578b\u548c\u4ea4\u4ed8\u6a21\u5f0f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u671f\u95f4\u7684\u91cd\u8981\u89e3\u91ca\u4f9d\u636e\uff0c\u5c24\u5176\u662f\u5728\u76d1\u7ba1\u673a\u6784\u5bf9\u8de8\u5883\u548c\u5728\u7ebf\u6570\u5b57\u5546\u4e1a\u6d3b\u52a8\u8fdb\u884c\u65e5\u76ca\u4e25\u683c\u5ba1\u67e5\u7684\u80cc\u666f\u4e0b\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<h2><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li aria-level=\"1\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/li>\n<li aria-level=\"1\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\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<\/p>","protected":false},"excerpt":{"rendered":"<p>S\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1 \u0111\u00e3 m\u1edf ra nhi\u1ec1u c\u01a1 h\u1ed9i kinh doanh m\u1edbi cho c\u00e1 nh\u00e2n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m s\u1ed1 nh\u01b0 ebook, kh\u00f3a h\u1ecdc ghi h\u00ecnh, template thi\u1ebft k\u1ebf hay b\u1ed9 c\u00e2u l\u1ec7nh AI (AI prompts). Tuy nhi\u00ean, do \u0111\u1eb7c th\u00f9 \u201ckh\u00f4ng h\u1eefu h\u00ecnh\u201d c\u1ee7a s\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7504,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7503","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\/7503","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=7503"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7503\/revisions"}],"predecessor-version":[{"id":7506,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7503\/revisions\/7506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7504"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}