{"id":7648,"date":"2026-03-03T19:59:44","date_gmt":"2026-03-04T02:59:44","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7648"},"modified":"2026-03-05T18:48:13","modified_gmt":"2026-03-06T01:48:13","slug":"han-nop-quyet-toan-thue-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/han-nop-quyet-toan-thue-2026\/","title":{"rendered":"2026\u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\uff1a\u8be6\u7ec6\u65f6\u95f4\u8868\u548c\u65fa\u5b63\u98ce\u9669\u9884\u8b66"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8fdb\u51652026\u5e74\uff0c2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u7a0e\u52a1\u7ed3\u7b97\u6d41\u7a0b\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u52a0\u590d\u6742\u3002\u5f3a\u5236\u5ba1\u8ba1\u65b0\u89c4\u7684\u51fa\u53f0\u4ee5\u53ca\u7a0e\u52a1\u603b\u5c40\u6536\u7d27\u7a0e\u52a1\u7ba1\u7406\u7a0b\u5e8f\uff0c\u7ed9\u4f1a\u8ba1\u754c\u5e26\u6765\u4e86\u5de8\u5927\u6311\u6218\u3002\u60a8\u662f\u5426\u6b63\u4e3a2026\u5e74\u7684\u7a0e\u52a1\u7ed3\u7b97\u622a\u6b62\u65e5\u671f\u800c\u82e6\u607c\uff1f\u60a8\u662f\u5426\u60f3\u77e5\u9053\u60a8\u7684\u4f01\u4e1a\u662f\u5426\u9700\u8981\u6839\u636e\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u63a5\u53d7\u5ba1\u8ba1\uff1f\u672c\u6587\u65e8\u5728\u4e3a\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u63d0\u4f9b\u6307\u5bfc\uff0c\u5e2e\u52a9\u4ed6\u4eec\u4e0d\u4ec5\u638c\u63e1\u5173\u952e\u7684\u622a\u6b62\u65e5\u671f\uff0c\u8fd8\u80fd\u8bc6\u522b\u5728\u7a0e\u52a1\u65fa\u5b63\u671f\u95f4\u56e0\u5ec9\u4ef7\u3001\u4e0d\u4e13\u4e1a\u7684\u7a0e\u52a1\u670d\u52a1\u800c\u53ef\u80fd\u9762\u4e34\u7684\u98ce\u9669\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1HSVmZy8I9PJS-ODU6lqqmzjnR2BDhypm\/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\/han-nop-quyet-toan-thue-2026\/#Moc_thoi_gian_%E2%80%9Cvang%E2%80%9D_ve_han_nop_quyet_toan_thue_2026\" >2026 \u5e74\u62a5\u7a0e\u7684\u201c\u9ec4\u91d1\u201d\u622a\u6b62\u65e5\u671f\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\/han-nop-quyet-toan-thue-2026\/#Doi_voi_To_chuc_tra_thu_nhap\" >\u5bf9\u4e8e\u6709\u6536\u5165\u7684\u7ec4\u7ec7<\/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\/han-nop-quyet-toan-thue-2026\/#Doi_voi_ca_nhan_truc_tiep_quyet_toan_voi_Co_quan_thue\" >\u5bf9\u4e8e\u76f4\u63a5\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4e2a\u4eba\u800c\u8a00\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-quyet-toan-thue-2026\/#Diem_moi_Nghi_dinh_902025ND-CP_ve_tieu_chi_kiem_toan_BCTC_cho_nam_2025\" >2025 \u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u6807\u51c6\u7b2c 90\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u8981\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-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-quyet-toan-thue-2026\/#Can_cu_phap_ly_moi_nhat\" >\u6700\u65b0\u7684\u6cd5\u5f8b\u4f9d\u636e<\/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\/han-nop-quyet-toan-thue-2026\/#Nhan_dien_%E2%80%9CDoanh_nghiep_quy_mo_lon%E2%80%9D_phai_kiem_toan\" >\u8bc6\u522b\u9700\u8981\u5ba1\u8ba1\u7684\u201c\u5927\u578b\u4f01\u4e1a\u201d<\/a><\/li><\/ul><\/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\/han-nop-quyet-toan-thue-2026\/#Lo_trinh_4_tuan_cao_diem_Chien_luoc_ve_dich_truoc_han_nop_quyet_toan_thue_2026\" >\u56db\u5468\u5f3a\u5316\u8ba1\u5212\uff1a\u52a9\u60a8\u6309\u65f6\u5b8c\u62102026\u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-quyet-toan-thue-2026\/#Tuan_1_0203_%E2%80%93_0803_Giai_doan_Khoa_so_%E2%80%93_Xay_dung_mong\" >\u7b2c\u4e00\u5468\uff083\u67082\u65e5\u81f33\u67088\u65e5\uff09\uff1a\u6536\u5c3e\u9636\u6bb5\u2014\u2014\u5730\u57fa\u65bd\u5de5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-quyet-toan-thue-2026\/#Tuan_2_0903_%E2%80%93_1503_Hoan_thien_BCTC_va_To_khai_thang_022026\" >\u7b2c 2 \u5468\uff083 \u6708 9 \u65e5\u81f3 3 \u6708 15 \u65e5\uff09\uff1a\u5b8c\u6210 2026 \u5e74 2 \u6708\u7684\u8d22\u52a1\u62a5\u8868\u548c\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-quyet-toan-thue-2026\/#Tuan_3_1603_%E2%80%93_2203_Giai_doan_%E2%80%9CChay_han%E2%80%9D_dinh_ky\" >\u7b2c\u4e09\u5468\uff083\u670816\u65e5\u81f33\u670822\u65e5\uff09\uff1a\u5468\u671f\u6027\u201c\u622a\u6b62\u65e5\u671f\u51b2\u523a\u201d\u9636\u6bb5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-quyet-toan-thue-2026\/#Tuan_4_2303_%E2%80%93_3103_Ve_dich_an_toan_kip_han_nop_quyet_toan_thue_2026\" >\u7b2c 4 \u5468\uff083 \u6708 23 \u65e5\u81f3 3 \u6708 31 \u65e5\uff09\uff1a\u5b89\u5168\u62b5\u8fbe 2026 \u5e74\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-quyet-toan-thue-2026\/#Hau_qua_khi_bo_lo_han_nop_quyet_toan_thue_2026\" >\u9519\u8fc7 2026 \u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u7684\u540e\u679c\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-quyet-toan-thue-2026\/#Muc_phat_hanh_chinh\" >\u884c\u653f\u5904\u7f5a<\/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\/han-nop-quyet-toan-thue-2026\/#Ganh_nang_tien_cham_nop_tien_thue\" >\u7a0e\u6b3e\u903e\u671f\u7f34\u7eb3\u7f5a\u6b3e\u7684\u8d1f\u62c5<\/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\/han-nop-quyet-toan-thue-2026\/#Canh_giac_rui_ro_tu_dich_vu_gia_re\" >\u8b66\u60d5\u5ec9\u4ef7\u670d\u52a1\u5e26\u6765\u7684\u98ce\u9669\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\/han-nop-quyet-toan-thue-2026\/#Nhan_dien_don_vi_dich_vu_thieu_chuyen_nghiep_khong_uy_tin\" >\u8bc6\u522b\u4e0d\u4e13\u4e1a\u548c\u4e0d\u53ef\u9760\u7684\u670d\u52a1\u63d0\u4f9b\u5546\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\/han-nop-quyet-toan-thue-2026\/#Ton_that_ma_doanh_nghiep_phai_ganh_chiu\" >\u4f01\u4e1a\u5fc5\u987b\u627f\u62c5\u7684\u635f\u5931\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-quyet-toan-thue-2026\/#Chien_luoc_toi_uu_hoa_thue_truoc_han_nop_quyet_toan_thue_2026\" >2026 \u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u524d\u7684\u7a0e\u52a1\u4f18\u5316\u7b56\u7565\u3002<\/a><\/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\/han-nop-quyet-toan-thue-2026\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-quyet-toan-thue-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Moc_thoi_gian_%E2%80%9Cvang%E2%80%9D_ve_han_nop_quyet_toan_thue_2026\"><\/span><b>2026 \u5e74\u62a5\u7a0e\u7684\u201c\u9ec4\u91d1\u201d\u622a\u6b62\u65e5\u671f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e32026\u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u662f\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u6ede\u7eb3\u91d1\u7684\u7b2c\u4e00\u6b65\u3002\u6839\u636e2025\u5e746\u670824\u65e5\u8d77\u751f\u6548\u7684\u7b2c1992\/CT-CS\u53f7\u901a\u544a\uff0c\u4eca\u5e74\u7684\u62a5\u7a0e\u65f6\u95f4\u8868\u660e\u786e\u533a\u5206\u4e86\u4e24\u5927\u7c7b\u7eb3\u7a0e\u4eba\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_To_chuc_tra_thu_nhap\"><\/span><b>\u5bf9\u4e8e\u6709\u6536\u5165\u7684\u7ec4\u7ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6cd5\u4eba\u5b9e\u4f53\u800c\u8a00\uff0c2026 \u5e74\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u5b9a\u4e8e\u4e0b\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u7684\u7b2c\u4e00\u5b63\u5ea6\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u622a\u6b62\u65e5\u671f\uff1a\u65e5\u5386\u5e74\uff08\u6216\u8d22\u653f\u5e74\u5ea6\uff09\u7ed3\u675f\u540e\u7684\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u4f53\u65e5\u671f\uff1a2026\u5e743\u670831\u65e5<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5b9e\u65bd\u65b9\u6848\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\u5e74\u5168\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u7ed3\u7b97\uff0c\u5305\u62ec\u516c\u53f8\u5728\u5e74\u5ea6\u5185\u7f34\u7eb3\u7684\u6536\u5165\u6240\u5f97\u7a0e\u3002\u8fd9\u5305\u62ec\u4ee3\u8868\u5df2\u6388\u6743\u516c\u53f8\u4ee3\u4e3a\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4e2a\u4eba\u8fdb\u884c\u7a0e\u52a1\u7ed3\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06 2025 \u5e74\u8d22\u52a1\u62a5\u8868\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u3001\u7edf\u8ba1\u673a\u5173\u548c\u6295\u8d44\u8bb8\u53ef\u673a\u5173\uff08\u5982\u9002\u7528\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_truc_tiep_quyet_toan_voi_Co_quan_thue\"><\/span><b>\u5bf9\u4e8e\u76f4\u63a5\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4e2a\u4eba\u800c\u8a00\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8ba9\u4e2a\u4eba\u5728\u6536\u5230\u4f01\u4e1a\u63d0\u4f9b\u7684\u7a0e\u6536\u62b5\u6263\u8bc1\u660e\u540e\u6709\u66f4\u591a\u65f6\u95f4\u51c6\u5907\u6587\u4ef6\uff0c\u8be5\u7fa4\u4f53\u63d0\u4ea4 2026 \u5e74\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u5df2\u5ef6\u957f\u4e00\u4e2a\u591a\u6708\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u622a\u6b62\u65e5\u671f\uff1a\u65e5\u5386\u5e74\u7ed3\u675f\u540e\u7684\u7b2c\u56db\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u4f53\u65e5\u671f\uff1a2026\u5e744\u670830\u65e5\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\uff0c\u5982\u679c\u7f34\u7a0e\u622a\u6b62\u65e5\u671f\u6070\u9022\u8282\u5047\u65e5\uff0c\u5219\u987a\u5ef6\u81f3\u4e0b\u4e00\u4e2a\u5de5\u4f5c\u65e5\u3002\u7136\u800c\uff0c\u7531\u4e8e\u8fd1\u51e0\u65e5\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u8bbf\u95ee\u91cf\u5de8\u5927\uff0c\u4e13\u5bb6\u5efa\u8bae\u4e2a\u4eba\u57282026\u5e744\u670825\u65e5\u524d\u5b8c\u6210\u7f34\u7a0e\uff0c\u4ee5\u786e\u4fdd\u5b89\u5168\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Diem_moi_Nghi_dinh_902025ND-CP_ve_tieu_chi_kiem_toan_BCTC_cho_nam_2025\"><\/span><b>2025 \u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u6807\u51c6\u7b2c 90\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u8981\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u4e4b\u6240\u4ee5\u4ee4\u4eba\u500d\u611f\u538b\u529b\uff0c\u539f\u56e0\u4e4b\u4e00\u5728\u4e8e\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u9700\u8981\u63a5\u53d7\u5f3a\u5236\u5ba1\u8ba1\u3002\u5982\u679c\u9700\u8981\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u540c\u65f6\u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_moi_nhat\"><\/span><b>\u6700\u65b0\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u9879\u53d8\u66f4\u6e90\u4e8e\u7b2c 67\/2011\/QH12 \u53f7\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c 37 \u6761\u7b2c 1 \u6b3e\uff08\u8be5\u6cd5\u7531\u7b2c 56\/2024\/QH15 \u53f7\u6cd5\u5f8b\u8865\u5145\uff0c\u81ea 2025 \u5e74 1 \u6708 1 \u65e5\u8d77\u751f\u6548\uff09\u3002\u653f\u5e9c\u968f\u540e\u5728\u7b2c 90\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u81ea 2025 \u5e74 4 \u6708 14 \u65e5\u8d77\u751f\u6548\uff09\u4e2d\u5bf9\u6b64\u8fdb\u884c\u4e86\u8be6\u7ec6\u8bf4\u660e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_%E2%80%9CDoanh_nghiep_quy_mo_lon%E2%80%9D_phai_kiem_toan\"><\/span><b>\u8bc6\u522b\u9700\u8981\u5ba1\u8ba1\u7684\u201c\u5927\u578b\u4f01\u4e1a\u201d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 17\/2012\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u7ecf\u7b2c 90\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u8865\u5145\uff09\u7b2c 15 \u6761\u7b2c 1 \u6b3e d \u70b9\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\uff08\u975e\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u975e\u4e0a\u5e02\u516c\u53f8\uff09\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u4e09\u4e2a\u6807\u51c6\u4e2d\u7684\u81f3\u5c11\u4e24\u4e2a\uff0c\u5219\u4ecd\u9700\u63a5\u53d7\u5ba1\u8ba1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eba\u529b\u8d44\u6e90\uff08\u793e\u4f1a\u4fdd\u9669\uff09\uff1a\u5230 2025 \u5e74\uff0c\u53c2\u52a0\u793e\u4f1a\u4fdd\u9669\u7684\u5458\u5de5\u5e73\u5747\u4eba\u6570\u5c06\u8d85\u8fc7 200 \u4eba\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\uff1a2025 \u5e74\u9500\u552e\u548c\u670d\u52a1\u603b\u6536\u5165\u5c06\u8d85\u8fc7 3000 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\uff1a\u622a\u81f3 2025 \u5e74 12 \u6708 31 \u65e5\uff0c\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u8bb0\u5f55\u7684\u8d44\u4ea7\u603b\u4ef7\u503c\u8d85\u8fc7 1000 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u7b14\u8bb0\uff1a\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u548c\u8d44\u4ea7\u6570\u636e\u57fa\u4e8e 2025 \u8d22\u5e74\u7684\u6570\u636e\u3002\u4eba\u5458\u6570\u91cf\u6309\u4e00\u5e74 12 \u4e2a\u6708\u5185\u53c2\u52a0\u793e\u4f1a\u4fdd\u9669\u7684\u5458\u5de5\u5e73\u5747\u4eba\u6570\u8ba1\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ea\u6709\u5728\u8fde\u7eed\u4e24\u4e2a\u8d22\u653f\u5e74\u5ea6\u672a\u80fd\u6ee1\u8db3\u4e0a\u8ff0\u6807\u51c6\u7684\u60c5\u51b5\u4e0b\uff0c\u624d\u80fd\u88ab\u89c6\u4e3a\u514d\u4e8e\u5f3a\u5236\u5ba1\u8ba1\u3002\u8fd9\u610f\u5473\u7740\uff0c\u5982\u679c\u60a8\u57282024\u5e74\u9700\u8981\u63a5\u53d7\u5ba1\u8ba1\uff0c\u4f46\u60a8\u7684\u89c4\u6a21\u57282025\u5e74\u964d\u81f3\u9608\u503c\u4ee5\u4e0b\uff0c\u6839\u636e\u60a8\u4e4b\u524d\u7684\u6570\u636e\uff0c\u60a8\u53ef\u80fd\u4ecd\u9700\u63a5\u53d7\u4e00\u5e74\u7684\u5ba1\u8ba1\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_4_tuan_cao_diem_Chien_luoc_ve_dich_truoc_han_nop_quyet_toan_thue_2026\"><\/span><b>\u56db\u5468\u5f3a\u5316\u8ba1\u5212\uff1a\u52a9\u60a8\u6309\u65f6\u5b8c\u62102026\u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u907f\u514d\u9677\u5165\u201c\u7b49\u5230\u6700\u540e\u4e00\u523b\u201d\u7684\u5fc3\u7406\u9677\u9631\uff0c\u4f1a\u8ba1\u5e08\u4eec\u9700\u8981\u5236\u5b9a\u4e00\u4efd\u8be6\u7ec6\u7684 2026 \u5e74 3 \u6708\u884c\u52a8\u8ba1\u5212\u2014\u2014\u8fd9\u4e2a\u6708\u5c06\u51b3\u5b9a 2026 \u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u7684\u547d\u8fd0\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_1_0203_%E2%80%93_0803_Giai_doan_Khoa_so_%E2%80%93_Xay_dung_mong\"><\/span><b>\u7b2c\u4e00\u5468\uff083\u67082\u65e5\u81f33\u67088\u65e5\uff09\uff1a\u6536\u5c3e\u9636\u6bb5\u2014\u2014\u5730\u57fa\u65bd\u5de5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u672c\u5468\u662f\u6700\u7ec8\u786e\u5b9a\u57fa\u51c6\u6570\u636e\u7684\u5173\u952e\u4e00\u5468\u3002\u5982\u679c\u672c\u5468\u7684\u6570\u636e\u6709\u8bef\uff0c\u90a3\u4e48\u57282026\u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u524d\u63d0\u4ea4\u7684\u6240\u6709\u7eb3\u7a0e\u7533\u62a5\u8868\u90fd\u5c06\u662f\u9519\u8bef\u7684\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6838\u5bf9\u5173\u952e\u8d26\u6237\uff1a\u68c0\u67e5\u73b0\u91d1\u4f59\u989d\u3001\u94f6\u884c\u5b58\u6b3e\uff08\u4e0e\u94f6\u884c\u5bf9\u8d26\u5355\u6838\u5bf9\uff09\u4ee5\u53ca\u5e94\u4ed8\/\u5e94\u6536\u8d26\u6b3e\uff08\u503a\u52a1\u786e\u8ba4\u58f0\u660e\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e93\u5b58\u548c\u8d44\u4ea7\u5ba1\u67e5\uff1a\u6700\u7ec8\u786e\u5b9a\u5e93\u5b58\u6570\u636e\u3001\u5de5\u5177\u548c\u8bbe\u5907\u5206\u914d\u8868\u4ee5\u53ca\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u672c\u5468\u5fc5\u987b\u786e\u5b9a\u8be5\u4f01\u4e1a\u662f\u5426\u53d7\u7b2c90\/2025\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5f3a\u5236\u5ba1\u8ba1\u6761\u4f8b\u7ea6\u675f\u3002\u5982\u679c\u53d7\u7ea6\u675f\uff0c\u5219\u5fc5\u987b\u7b7e\u7f72\u5408\u540c\u3002 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u7acb\u5373\u884c\u52a8\uff0c\u4ee5\u4fbf\u57283\u670831\u65e5\u4e4b\u524d\u53d1\u5e03\u62a5\u544a\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_2_0903_%E2%80%93_1503_Hoan_thien_BCTC_va_To_khai_thang_022026\"><\/span><b>\u7b2c 2 \u5468\uff083 \u6708 9 \u65e5\u81f3 3 \u6708 15 \u65e5\uff09\uff1a\u5b8c\u6210 2026 \u5e74 2 \u6708\u7684\u8d22\u52a1\u62a5\u8868\u548c\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5173\u6ce8\u5e74\u5ea6\u7ed3\u7b97\u7684\u540c\u65f6\uff0c\u4e0d\u8981\u5fd8\u8bb0\u60a8\u7684\u5b9a\u671f\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u8349\u7a3f\uff1a\u5b8c\u6210\u8d22\u52a1\u62a5\u8868\u7684\u8c03\u6574\u5206\u5f55\u548c\u8be6\u7ec6\u9644\u6ce8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8c\u6708\u4efd\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\uff1a\u6839\u636e\u89c4\u5b9a\uff0c\u4e8c\u6708\u4efd\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4e3a 3 \u6708 20 \u65e5\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_3_1603_%E2%80%93_2203_Giai_doan_%E2%80%9CChay_han%E2%80%9D_dinh_ky\"><\/span><b>\u7b2c\u4e09\u5468\uff083\u670816\u65e5\u81f33\u670822\u65e5\uff09\uff1a\u5468\u671f\u6027\u201c\u622a\u6b62\u65e5\u671f\u51b2\u523a\u201d\u9636\u6bb5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u672c\u5468\u8bf7\u5bc6\u5207\u5173\u6ce83\u670820\u65e5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\u670820\u65e5\uff1a\u63d0\u4ea42026\u5e742\u6708\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7f34\u7eb3\u4e8b\u5b9c\uff1a\u5982\u6709\u4efb\u4f55\u5e94\u7f34\u7a0e\u6b3e\uff0c\u8bf7\u7acb\u5373\u7f34\u7eb3\u3002\u8bf7\u6ce8\u610f\uff0c\u81ea3\u670821\u65e5\u8d77\u5c06\u5f00\u59cb\u6536\u53d6\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u7ec8\u9519\u8bef\u5ba1\u67e5\uff1a\u6bd4\u8f83 2025 \u5e74\u6708\u5ea6\/\u5b63\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0e\u8d22\u52a1\u62a5\u8868\u8349\u7a3f\u4e2d\u7684\u6570\u5b57\u662f\u5426\u4e00\u81f4\uff0c\u4ee5\u4fbf\u51c6\u5907\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_4_2303_%E2%80%93_3103_Ve_dich_an_toan_kip_han_nop_quyet_toan_thue_2026\"><\/span><b>\u7b2c 4 \u5468\uff083 \u6708 23 \u65e5\u81f3 3 \u6708 31 \u65e5\uff09\uff1a\u5b89\u5168\u62b5\u8fbe 2026 \u5e74\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56e0\u4e3a\u8fd9\u662f\u81f3\u5173\u91cd\u8981\u7684\u4e00\u5468\uff0c\u4f01\u4e1a\u9700\u8981\u5bc6\u5207\u5173\u6ce8\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\u670823\u65e5\u81f325\u65e5\uff1a\u4f18\u5148\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u4ee5\u53ca\u516c\u53f8\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u4e0d\u8981\u7b49\u52303\u670830\u65e5\u621631\u65e5\u624d\u70b9\u51fb\u201c\u63d0\u4ea4\u201d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u5f52\u6863\uff1a\u6536\u5230\u7a0e\u52a1\u673a\u5173\u63a5\u53d7\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u901a\u77e5\u540e\uff0c\u6253\u5370\u6587\u4ef6\uff0c\u7b7e\u540d\u76d6\u7ae0\uff0c\u5e76\u4ed4\u7ec6\u5f52\u6863 XML \u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hau_qua_khi_bo_lo_han_nop_quyet_toan_thue_2026\"><\/span><b>\u9519\u8fc7 2026 \u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u7684\u540e\u679c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7651\" aria-describedby=\"caption-attachment-7651\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7651\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026.jpg\" alt=\"R\u1ee7i ro, h\u1eadu qu\u1ea3 khi b\u1ecf l\u1ee1 h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7651\" class=\"wp-caption-text\">\u9519\u8fc7 2026 \u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u7684\u98ce\u9669\u548c\u540e\u679c\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u73b0\u4ee3\u7a0e\u52a1\u7ba1\u7406\u9ad8\u5ea6\u4f9d\u8d56\u5927\u6570\u636e\u3002\u5373\u4f7f\u5ef6\u8fdf\u4e00\u5929\uff0c\u4e5f\u4f1a\u81ea\u52a8\u89e6\u53d1\u7f5a\u6b3e\u901a\u77e5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_phat_hanh_chinh\"><\/span><b>\u884c\u653f\u5904\u7f5a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u57282026\u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u4e4b\u540e\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u5c06\u9002\u7528\u4ee5\u4e0b\u5904\u7f5a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f 1 \u81f3 30 \u5929\uff1a\u7f5a\u6b3e\u91d1\u989d\u4e3a 2,000,000 \u8d8a\u5357\u76fe\u81f3 5,000,000 \u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f 31 \u81f3 60 \u5929\uff1a\u7f5a\u6b3e 5,000,000 \u8d8a\u5357\u76fe\u81f3 8,000,000 \u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f 61 \u81f3 90 \u5929\uff1a\u7f5a\u6b3e\u91d1\u989d\u4e3a 8,000,000 \u8d8a\u5357\u76fe\u81f3 15,000,000 \u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u8d85\u8fc790\u5929\uff1a\u7f5a\u6b3e\u6700\u9ad8\u53ef\u8fbe2500\u4e07\u8d8a\u5357\u76fe\u3002\u5177\u4f53\u800c\u8a00\uff0c\u5982\u679c\u4ed8\u6b3e\u903e\u671f\u8d85\u8fc790\u5929\u4e14\u6709\u5e94\u7f34\u7a0e\u6b3e\uff0c\u5219\u6b64\u884c\u4e3a\u53ef\u80fd\u6784\u6210\u201c\u9003\u7a0e\u201d\u7f6a\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ganh_nang_tien_cham_nop_tien_thue\"><\/span><b>\u7a0e\u6b3e\u903e\u671f\u7f34\u7eb3\u7f5a\u6b3e\u7684\u8d1f\u62c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u884c\u653f\u7f5a\u6b3e\u5916\uff0c\u4f01\u4e1a\u8fd8\u9700\u652f\u4ed8\u903e\u671f\u4ed8\u6b3e\u7684\u5229\u606f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u7a0e\u6b3e\u91d1\u989d x 0.03% x \u903e\u671f\u5929\u6570\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u6700\u7ec8\u7ed3\u7b97\u540e\uff0c\u8be5\u516c\u53f8\u9700\u989d\u5916\u7f34\u7eb3 5 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u5982\u679c\u4ed8\u6b3e\u65e5\u671f\u6bd4 2026 \u5e74\u7a0e\u6b3e\u7ed3\u7b97\u622a\u6b62\u65e5\u671f\u665a 30 \u5929\uff0c\u5219\u9700\u652f\u4ed8\u7684\u989d\u5916\u5229\u606f\u4e3a\uff1a\u00a0<\/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;\"><span style=\"font-weight: 400;\">\u5e94\u4ed8\u5229\u606f = 500,000 x 0.03% x 30 = 4,500,000 \u8d8a\u5357\u76fe<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u8fd9\u7b14\u8d39\u7528\u4e0d\u53ef\u6263\u9664\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Canh_giac_rui_ro_tu_dich_vu_gia_re\"><\/span><b>\u8b66\u60d5\u5ec9\u4ef7\u670d\u52a1\u5e26\u6765\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7650\" aria-describedby=\"caption-attachment-7650\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7650\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem.jpg\" alt=\"C\u1ea3nh b\u00e1o r\u1ee7i ro khi s\u1eed d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb trong m\u00f9a cao \u0111i\u1ec3m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7650\" class=\"wp-caption-text\">\u63d0\u9192\u5927\u5bb6\u6ce8\u610f\u65fa\u5b63\u671f\u95f4\u4f7f\u7528\u5ec9\u4ef7\u670d\u52a1\u7684\u98ce\u9669\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u968f\u77402026\u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u4e34\u8fd1\uff0c\u8bb8\u591a\u5c0f\u578b\u4f01\u4e1a\u6216\u4e0d\u719f\u6089\u4f1a\u8ba1\u7684\u4f01\u4e1a\u4e3b\u5f80\u5f80\u4f1a\u6c42\u52a9\u4e8e\u793e\u4ea4\u5a92\u4f53\u7fa4\u7ec4\u4e2d\u63d0\u4f9b\u201c\u5ec9\u4ef7\u201d\u670d\u52a1\u7684\u4e2a\u4eba\u6216\u673a\u6784\u3002\u8fd9\u662f\u4e00\u4e2a\u81f4\u547d\u7684\u9519\u8bef\uff0c\u53ef\u80fd\u4f1a\u5728\u65e5\u540e\u9020\u6210\u4e25\u91cd\u540e\u679c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_don_vi_dich_vu_thieu_chuyen_nghiep_khong_uy_tin\"><\/span><b>\u8bc6\u522b\u4e0d\u4e13\u4e1a\u548c\u4e0d\u53ef\u9760\u7684\u670d\u52a1\u63d0\u4f9b\u5546\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u65fa\u5b63\u671f\u95f4\uff0c\u8fd9\u4e9b\u5355\u5143\u901a\u5e38\u5177\u6709\u4ee5\u4e0b\u7279\u5f81\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u683c\u4f4e\u5f97\u60ca\u4eba\uff1a\u5168\u5957\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1\u4ec5\u9700\u51e0\u5341\u4e07\u5230\u4e00\u767e\u4e07\u8d8a\u5357\u76fe\u3002\u4f46\u5b9e\u9645\u4e0a\uff0c\u8fd9\u7b14\u8d39\u7528\u4ec5\u4ec5\u5305\u542b\u5f55\u5165\u539f\u59cb\u6570\u636e\uff0c\u5e76\u4e0d\u6838\u5b9e\u53d1\u7968\u548c\u6587\u4ef6\u7684\u6709\u6548\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u6700\u65b0\u77e5\u8bc6\uff1a\u5bf9\u6700\u65b0\u6cd5\u5f8b\u6587\u4ef6\uff08\u4f8b\u5982\u89c4\u5b9a\u54ea\u4e9b\u5b9e\u4f53\u9700\u8981\u63a5\u53d7\u5e74\u5ea6\u5ba1\u8ba1\u7684\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff09\u7f3a\u4e4f\u4e86\u89e3\u662f\u4e00\u4e2a\u91cd\u5927\u95ee\u9898\u3002\u5c06\u67d0\u4e9b\u5b9e\u4f53\u6392\u9664\u5728\u5ba1\u8ba1\u7a0b\u5e8f\u4e4b\u5916\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u65e5\u540e\u53d7\u5230\u4e25\u5389\u5904\u7f5a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u7cfb\u7edf\u652f\u79bb\u7834\u788e\uff1a\u8bb0\u5f55\u901a\u5e38\u53ea\u5305\u542b\u7533\u62a5\u5355\uff0c\u5b8c\u5168\u7f3a\u5c11\u8be6\u7ec6\u7684\u8d26\u7c3f\u3001\u603b\u8d26\u3001\u5de5\u8d44\u8bb0\u5f55\u7b49\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ton_that_ma_doanh_nghiep_phai_ganh_chiu\"><\/span><b>\u4f01\u4e1a\u5fc5\u987b\u627f\u62c5\u7684\u635f\u5931\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u57282026\u5e74\u62a5\u7a0e\u5b63\u671f\u95f4\u8058\u7528\u4e0d\u4e13\u4e1a\u7684\u670d\u52a1\u53ef\u80fd\u4f1a\u5bfc\u81f4\u56db\u4e2a\u4e25\u91cd\u7684\u540e\u679c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5e26\u5ba1\u8ba1\u6210\u672c\u7c7b\u578b\uff1a\u6307\u670d\u52a1\u63d0\u4f9b\u5546\u672a\u80fd\u5c31\u5982\u4f55\u5b8c\u6210\u5fc5\u8981\u6587\u4ef6\uff08\u5408\u540c\u3001\u6536\u53d1\u8d27\u8bb0\u5f55\u3001\u4ed8\u6b3e\u51ed\u8bc1\uff09\u63d0\u4f9b\u6307\u5bfc\u800c\u4ea7\u751f\u7684\u6210\u672c\u3002\u7a0e\u52a1\u673a\u5173\u57283-5\u5e74\u540e\u8fdb\u884c\u5ba1\u8ba1\u65f6\uff0c\u53ef\u8ffd\u7f34\u7684\u6b20\u7a0e\u91d1\u989d\u53ef\u80fd\u9ad8\u8fbe\u6570\u5341\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u53ef\u9006\u8f6c\u7684\u7cfb\u7edf\u6027\u9519\u8bef\uff1a2025 \u5e74\u53d1\u751f\u7684\u672a\u88ab\u53d1\u73b0\u7684\u4f1a\u8ba1\u9519\u8bef\u5c06\u5bfc\u81f4 2026 \u5e74\u548c 2027 \u5e74\u51fa\u73b0\u5dee\u5f02\u3002\u7ea0\u6b63\u8be5\u9519\u8bef\uff08\u8ffd\u6eaf\u8c03\u6574\uff09\u5c06\u6781\u5176\u590d\u6742\u4e14\u6210\u672c\u9ad8\u6602\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee3\u7406\u4eba\u7684\u6cd5\u5f8b\u8d23\u4efb\uff1a\u7a0e\u52a1\u673a\u5173\u4f9d\u636e\u5df2\u7b7e\u7f72\u7684\u6587\u4ef6\u5f00\u5c55\u5de5\u4f5c\u3002\u4e00\u65e6\u51fa\u73b0\u4e25\u91cd\u8fdd\u89c4\u884c\u4e3a\uff08\u4f8b\u5982\u4f7f\u7528\u975e\u6cd5\u53d1\u7968\uff09\uff0c\u670d\u52a1\u63d0\u4f9b\u5546\u4fbf\u53ef\u7f6e\u8eab\u4e8b\u5916\uff0c\u800c\u4ee3\u7406\u4eba\u5219\u9762\u4e34\u5904\u7f5a\uff0c\u751a\u81f3\u53ef\u80fd\u627f\u62c5\u5211\u4e8b\u8d23\u4efb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u4e22\u5931\uff1a\u5f88\u591a\u60c5\u51b5\u4e0b\uff0c\u670d\u52a1\u63d0\u4f9b\u5546\u5b8c\u6210\u5de5\u4f5c\u540e\u4f1a\u4ea4\u4ed8PDF\u6587\u4ef6\uff0c\u4f46\u5374\u672a\u80fd\u63d0\u4f9b\u539f\u59cb\u6587\u4ef6\uff08Excel\u6216\u5176\u4ed6\u8f6f\u4ef6\u6587\u4ef6\uff09\u3002\u5f53\u4f01\u4e1a\u9700\u8981\u4fee\u6539\u6216\u5ba1\u6838\u5de5\u4f5c\u6210\u679c\u65f6\uff0c\u670d\u52a1\u63d0\u4f9b\u5546\u65e9\u5df2\u5207\u65ad\u4e86\u6c9f\u901a\u6e20\u9053\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u66f4\u591a\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_hoa_thue_truoc_han_nop_quyet_toan_thue_2026\"><\/span><b>2026 \u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u524d\u7684\u7a0e\u52a1\u4f18\u5316\u7b56\u7565\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u6309\u65f6\u63d0\u4ea4 2026 \u5e74\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0d\u4ec5\u5c65\u884c\u4e86\u4e49\u52a1\uff0c\u800c\u4e14\u4fdd\u62a4\u4e86\u516c\u53f8\u7684\u8d22\u52a1\u72b6\u51b5\uff0c\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u4e8b\u9879\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u52a8\u5ba1\u6838\u8fdb\u9879\u53d1\u7968\uff1a\u4f7f\u7528\u7a0e\u52a1\u603b\u5c40\u7684\u5de5\u5177\u67e5\u8be2\u5356\u5bb6\u7684\u7ecf\u8425\u72b6\u51b5\u3002\u52a1\u5fc5\u907f\u514d\u63a5\u53d7\u5df2\u6f5c\u9003\u6216\u6682\u65f6\u505c\u4e1a\u4f01\u4e1a\u7684\u53d1\u7968\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5236\u5b9a\u4e25\u683c\u7684\u85aa\u8d44\u548c\u5956\u91d1\u89c4\u5b9a\uff1a\u4e2a\u4eba\u6240\u5f97\u7a0e\u5c06\u662f2026\u5e74\u68c0\u67e5\u7684\u91cd\u70b9\u3002\u6240\u6709\u5458\u5de5\u652f\u51fa\u90fd\u5fc5\u987b\u5217\u5165\u52b3\u52a8\u5408\u540c\u548c\u8d22\u52a1\u89c4\u5b9a\u4e2d\uff0c\u624d\u80fd\u88ab\u89c6\u4e3a\u5408\u7406\u652f\u51fa\uff0c\u907f\u514d\u88ab\u5f81\u6536\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u5408\u6cd5\u6ce8\u518c\u7684\u670d\u52a1\u516c\u53f8\u5408\u4f5c\uff1a\u6301\u6709\u8d22\u653f\u90e8\u9881\u53d1\u7684\u4e13\u4e1a\u8d44\u8d28\u8bc1\u4e66\u5e76\u63d0\u4f9b\u7a0e\u52a1\u670d\u52a1\u7684\u516c\u53f8\uff0c\u5c06\u627f\u62c5\u66f4\u5927\u7684\u8d23\u4efb\uff0c\u5e76\u4e3a\u5ba2\u6237\u5e26\u6765\u66f4\u5927\u7684\u98ce\u9669\u4fdd\u969c\u3002\u62e5\u6709\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08CPA\uff0c\u8d1f\u8d23\u5ba1\u8ba1\uff09\u548c\u7279\u8bb8\u516c\u8ba4\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08ACCA\uff0c\u8d1f\u8d23\u4f1a\u8ba1\uff09\u8d44\u8d28\u7684\u56e2\u961f\uff0c\u5c06\u4e3a\u5ba2\u6237\u5e26\u6765\u5b89\u5fc3\u4fdd\u969c\u548c\u9ad8\u8d28\u91cf\u7684\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u7528\u6570\u5b57\u6280\u672f\uff1a\u5b9e\u65bd\u80fd\u591f\u81ea\u52a8\u4e0e\u7a0e\u52a1\u673a\u5173\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\u5bf9\u8d26\u7684\u4f1a\u8ba1\u8f6f\u4ef6\uff0c\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4eba\u4e3a\u9519\u8bef\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-dich-vu\/\"><span style=\"font-weight: 400;\">\u670d\u52a1\u4f1a\u8ba1\u4e0e\u5185\u90e8\u4f1a\u8ba1\u7684\u4f18\u7f3a\u70b9\u3002<\/span><\/a><\/p><\/blockquote>\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;\">2025\u5e74\u7684\u7a0e\u52a1\u7ed3\u7b97\u662f\u4e00\u4e2a\u957f\u671f\u8fc7\u7a0b\uff0c\u9700\u8981\u9ad8\u5ea6\u4e13\u6ce8\u548c\u5bf9\u6cd5\u5f8b\u7684\u6df1\u5165\u7406\u89e3\u3002\u4e86\u89e32026\u5e74\u7a0e\u52a1\u7ed3\u7b97\u7684\u622a\u6b62\u65e5\u671f\uff08\u4f01\u4e1a\u4e3a3\u670831\u65e5\uff0c\u4e2a\u4eba\u4e3a4\u670830\u65e5\uff09\u662f\u57fa\u672c\u8981\u6c42\u3002\u7136\u800c\uff0c\u4e3a\u4e86\u987a\u5229\u5b8c\u6210\u8fd9\u4e00\u8fc7\u7a0b\uff0c\u4f01\u4e1a\u9700\u8981\u8d85\u8d8a\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u7684\u5ba1\u8ba1\u89c4\u5b9a\uff0c\u5e76\u907f\u514d\u843d\u5165\u5ec9\u4ef7\u3001\u4e0d\u53ef\u9760\u7684\u670d\u52a1\u7684\u9677\u9631\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u73b0\u5728\u5c31\u5f00\u59cb\u4e3a\u7b2c\u4e00\u5468\u505a\u51c6\u5907\uff0c\u786e\u4fdd\u62a5\u7a0e\u5b63\u80fd\u591f\u987a\u5229\u8fdb\u884c\uff0c\u5145\u6ee1\u4fe1\u5fc3\uff0c\u5b89\u5fc3\u65e0\u5fe7\uff01<\/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>","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang n\u0103m 2026, c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n cho k\u1ef3 t\u00ednh thu\u1ebf 2025 tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n bao gi\u1edd h\u1ebft. S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 quy tr\u00ecnh si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111ang \u0111\u1eb7t ra th\u00e1ch th\u1ee9c l\u1edbn cho [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7649,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7648","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\/7648","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=7648"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7648\/revisions"}],"predecessor-version":[{"id":7696,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7648\/revisions\/7696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7649"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}