{"id":7723,"date":"2026-03-09T00:28:09","date_gmt":"2026-03-09T07:28:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7723"},"modified":"2026-03-09T00:28:09","modified_gmt":"2026-03-09T07:28:09","slug":"luu-tru-chung-tu-va-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/luu-tru-chung-tu-va-quyet-toan-thue\/","title":{"rendered":"\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\uff1a\u4f01\u4e1a\u987b\u77e5"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u662f\u51b3\u5b9a\u4f01\u4e1a\u5728\u6bcf\u6b21\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u6cd5\u5f8b\u5b89\u5168\u548c\u8d22\u52a1\u900f\u660e\u5ea6\u7684\u4e24\u9879\u5173\u952e\u4efb\u52a1\u3002\u968f\u7740\u6570\u636e\u6570\u5b57\u5316\u7a0b\u5ea6\u7684\u63d0\u9ad8\u548c\u76d1\u7ba1\u673a\u6784\u98ce\u9669\u7ba1\u63a7\u7684\u52a0\u5f3a\uff0c\u6b63\u786e\u7406\u89e3\u8d8a\u5357\u8d22\u653f\u90e8\u548c\u8d8a\u5357\u7a0e\u52a1\u603b\u5c40\u89c4\u5b9a\u7684\u5f52\u6863\u671f\u9650\u3001\u7535\u5b50\u53d1\u7968\u683c\u5f0f\u4ee5\u53ca\u7a0e\u52a1\u7ed3\u7b97\u6587\u4ef6\u7684\u51c6\u5907\u8981\u6c42\u5c24\u4e3a\u91cd\u8981\u3002\u672c\u6587\u5c06\u57fa\u4e8e\u6700\u65b0\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u63d0\u4f9b\u8be6\u7ec6\u4e14\u6700\u65b0\u7684\u6307\u5bfc\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6b63\u786e\u5f52\u6863\u6587\u4ef6\u548c\u8fdb\u884c\u7a0e\u52a1\u7ed3\u7b97\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6b20\u7a0e\u98ce\u9669\uff0c\u5e76\u4f18\u5316\u8d22\u52a1\u7ba1\u7406\u6548\u7387\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-tru-chung-tu-va-quyet-toan-thue\/#Luu_tru_vinh_vien\" >\u6c38\u4e45\u5b58\u50a8<\/a><\/li><\/ul><\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Quy_trinh_luu_tru_chung_tu_dien_tu_Nhung_sai_lam_chet_nguoi\" >\u7535\u5b50\u6587\u6863\u5f52\u6863\u6d41\u7a0b\uff1a\u81f4\u547d\u9519\u8bef<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Trong_tam_cong_tac_quyet_toan_thue_nam_2026\" >2026\u5e74\u7a0e\u52a1\u7ed3\u7b97\u5de5\u4f5c\u7684\u91cd\u70b9<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Rui_ro_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >\u4e0e\u6587\u4ef6\u4fdd\u5b58\u548c\u7a0e\u52a1\u7ed3\u7b97\u76f8\u5173\u7684\u6cd5\u5f8b\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-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-tru-chung-tu-va-quyet-toan-thue\/#Cac_hanh_vi_vi_pham_pho_bien_va_muc_xu_phat\" >\u5e38\u89c1\u8fdd\u89c4\u884c\u4e3a\u53ca\u5904\u7f5a<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Ho_so_bat_buoc_khi_thuc_hien_quyet_toan_thue\" >\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u65f6\u9700\u8981\u7684\u6587\u4ef6<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Quy_trinh_doi_soat_%E2%80%9C3_lop%E2%80%9D_truoc_ky_quyet_toan\" >\u6700\u7ec8\u7ed3\u7b97\u671f\u4e4b\u524d\u7684\u201c\u4e09\u5c42\u201d\u5bf9\u8d26\u6d41\u7a0b\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-tru-chung-tu-va-quyet-toan-thue\/#Case_study_thuc_te_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u7684\u771f\u5b9e\u6848\u4f8b\u7814\u7a76\u3002<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-tru-chung-tu-va-quyet-toan-thue\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-tru-chung-tu-va-quyet-toan-thue\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-tru-chung-tu-va-quyet-toan-thue\/#Cau_hoi_thuong_gap_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >\u5173\u4e8e\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-tru-chung-tu-va-quyet-toan-thue\/#Neu_lam_mat_chung_tu_ke_toan_trong_thoi_han_luu_tru_thi_bi_phat_bao_nhieu\" >\u5728\u4fdd\u5b58\u671f\u9650\u5185\u4e22\u5931\u4f1a\u8ba1\u51ed\u8bc1\u7684\u5904\u7f5a\u662f\u4ec0\u4e48\uff1f<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Co_duoc_luu_tru_chung_tu_hoan_toan_tren_Cloud_khong\" >\u662f\u5426\u53ef\u4ee5\u5c06\u6587\u6863\u5b8c\u5168\u5b58\u50a8\u5728\u4e91\u7aef\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-tru-chung-tu-va-quyet-toan-thue\/#Thoi_han_quyet_toan_thue_TNDN_cho_nam_2025_la_khi_nao\" >2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>\u6587\u4ef6\u5b58\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u6839\u636e\u8d8a\u5357\u73b0\u884c\u6cd5\u5f8b\u6587\u4ef6\u7f16\u5199\u7684\u8be6\u7ec6\u6307\u5357\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_nen_tang\"><\/span><b>\u57fa\u7840\u6cd5\u5f8b\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u8d8a\u5357\u6240\u6709\u4e0e\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u76f8\u5173\u7684\u6d3b\u52a8\u90fd\u5fc5\u987b\u4ee5\u4ee5\u4e0b\u6cd5\u5f8b\u6846\u67b6\u4e3a\u57fa\u7840\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u6cd5\u7b2c 88\/2015\/QH13 \u53f7\uff1a<\/span><\/a><span style=\"font-weight: 400;\"> \u6700\u9ad8\u6cd5\u5f8b\u6587\u4ef6\u89c4\u5b9a\u4e86\u4f1a\u8ba1\u5236\u5ea6\u7684\u539f\u5219\u3001\u5185\u5bb9\u548c\u7ec4\u7ec7\u7ed3\u6784\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff1a<\/span><\/a><span style=\"font-weight: 400;\"> \u53d1\u7968\u53ca\u76f8\u5173\u51ed\u8bc1\u7ba1\u7406\u6761\u4f8b\u3002\u672c\u6587\u4ef6\u662f\u89c4\u8303\u7535\u5b50\u53d1\u7968\u4f7f\u7528\u548c\u5b58\u50a8\u5404\u4e2a\u65b9\u9762\u7684\u6838\u5fc3\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 78\/2021\/TT-BTC\uff1a<\/span><\/a><span style=\"font-weight: 400;\"> \u6267\u884c\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u548c\u7b2c123\u53f7\u6cd5\u4ee4\u82e5\u5e72\u89c4\u5b9a\u7684\u6307\u5bfc\u539f\u5219\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-174-2016-ND-CP-huong-Luat-ke-toan-336391.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c 174\/2016\/ND-CP \u53f7\u6cd5\u4ee4\uff1a<\/span><\/a><span style=\"font-weight: 400;\"> \u672c\u6587\u8be6\u7ec6\u9610\u8ff0\u4e86\u4f1a\u8ba1\u6cd5\u7684\u67d0\u4e9b\u89c4\u5b9a\uff0c\u7279\u522b\u662f\u6709\u5173\u4f1a\u8ba1\u51ed\u8bc1\u4fdd\u5b58\u548c\u9500\u6bc1\u671f\u9650\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_chung_tu_ke_toan_Quy_dinh_va_Thuc_te\"><\/span><b>\u4f1a\u8ba1\u51ed\u8bc1\u7684\u4fdd\u5b58\u671f\u9650\uff1a\u6cd5\u89c4\u4e0e\u5b9e\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7727\" aria-describedby=\"caption-attachment-7727\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7727\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue.jpg\" alt=\"Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7727\" class=\"wp-caption-text\">\u5173\u4e8e\u6587\u4ef6\u4fdd\u5b58\u671f\u9650\u548c\u7a0e\u52a1\u7ed3\u7b97\u7684\u89c4\u5b9a\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 174\/2016\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u5206\u4e3a\u4e09\u4e2a\u7279\u5b9a\u65f6\u95f4\u6bb5\uff1a<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_it_nhat_5_nam\"><\/span><b>\u81f3\u5c11\u5b58\u653e5\u5e74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u9002\u7528\u4e8e\u4f1a\u8ba1\u5355\u4f4d\u7ba1\u7406\u548c\u8fd0\u8425\u6240\u7528\u7684\u4f1a\u8ba1\u51ed\u8bc1\uff0c\u5305\u62ec\u4e0d\u76f4\u63a5\u7528\u4e8e\u8bb0\u5f55\u4f1a\u8ba1\u5206\u5f55\u548c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u7684\u4f1a\u8ba1\u51ed\u8bc1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u6536\u636e\u3001\u4ed8\u6b3e\u51ed\u8bc1\u4ee5\u53ca\u5e93\u5b58\u6536\u636e\u548c\u9001\u8d27\u5355\u4e0d\u4fdd\u5b58\u5728\u4f1a\u8ba1\u90e8\u95e8\u7684\u8bb0\u5f55\u4e2d\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_it_nhat_10_nam\"><\/span><b>\u81f3\u5c11\u4fdd\u5b5810\u5e74\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u4e2d\u6700\u91cd\u8981\u7684\u4e00\u7ec4\u4eba\u5458\u3002\u9002\u7528\u5bf9\u8c61\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u51ed\u8bc1\u76f4\u63a5\u7528\u4e8e\u8bb0\u5f55\u4f1a\u8ba1\u5206\u5f55\uff0c\u5e76\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u3001\u6c47\u603b\u8868\u548c\u8be6\u7ec6\u7684\u603b\u8d26\u8d26\u6237\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u8d22\u52a1\u62a5\u544a\uff0c\u5e74\u5ea6\u9884\u7b97\u7ed3\u7b97\u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9500\u6bc1\u4f1a\u8ba1\u51ed\u8bc1\u53ca\u5176\u4ed6\u4e0e\u7c3f\u8bb0\u548c\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u76f8\u5173\u7684\u6587\u4ef6\u7684\u8bb0\u5f55\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_vinh_vien\"><\/span><b>\u6c38\u4e45\u5b58\u50a8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u9002\u7528\u4e8e\u5177\u6709\u5386\u53f2\u610f\u4e49\u4e14\u6d89\u53ca\u7ecf\u6d4e\u3001\u5b89\u5168\u6216\u56fd\u9632\u95ee\u9898\u7684\u4f1a\u8ba1\u51ed\u8bc1\u3002\u901a\u5e38\uff0c\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u4e9b\u51ed\u8bc1\u4e0e\u8d44\u672c\u6295\u5165\u548c\u5173\u952e\u6295\u8d44\u9879\u76ee\u76f8\u5173\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_luu_tru_chung_tu_dien_tu_Nhung_sai_lam_chet_nguoi\"><\/span><b>\u7535\u5b50\u6587\u6863\u5f52\u6863\u6d41\u7a0b\uff1a\u81f4\u547d\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u8d8a\u5357\u7a0e\u52a1\u603b\u5c40\u7684\u89c4\u5212\uff0c\u52302026\u5e74\uff0c100%\u5bb6\u8d8a\u5357\u4f01\u4e1a\u5c06\u5168\u90e8\u8fc7\u6e21\u5230\u7535\u5b50\u53d1\u7968\u3002\u7136\u800c\uff0c\u7535\u5b50\u5316\u5b58\u50a8\u6587\u4ef6\u548c\u7a0e\u52a1\u7ed3\u7b97\u4ecd\u7136\u8ba9\u8bb8\u591a\u4f1a\u8ba1\u4eba\u5458\u611f\u5230\u56f0\u60d1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u9ec4\u91d1\u6cd5\u5219\uff1a <\/b><span style=\"font-weight: 400;\">XML\u662f\u539f\u59cb\u6587\u6863\uff0cPDF\u53ea\u662f\u663e\u793a\u7248\u672c\u3002\u8bb8\u591a\u4f01\u4e1a\u4ec5\u4fdd\u5b58PDF\u6587\u4ef6\u6216\u5c06\u5176\u6253\u5370\u5728\u7eb8\u4e0a\u8fdb\u884c\u5b58\u50a8\u3002\u6839\u636e\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c3\u6761\uff0c\u7535\u5b50\u53d1\u7968\u662f\u7535\u5b50\u6570\u636e\u7684\u96c6\u5408\u3002\u5177\u6709\u6700\u9ad8\u6cd5\u5f8b\u6548\u529b\u7684\u6587\u4ef6\u662f\u539f\u59cb\u6570\u636e\u6587\u4ef6\uff08\u901a\u5e38\u4e3a.XML\u683c\u5f0f\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b89\u5168\u5408\u6cd5\u5b58\u50a8\u6b65\u9aa4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u96c6\uff1a\u6536\u5230\u4f9b\u5e94\u5546\u53d1\u7968\u540e\uff0c\u8bf7\u7acb\u5373\u4e0b\u8f7d\u5b8c\u6574\u7684 XML \u548c PDF \u6587\u4ef6\u96c6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9a8c\u8bc1\u68c0\u67e5\uff1a\u4f7f\u7528\u7a0e\u52a1\u603b\u5c40\u95e8\u6237\u7f51\u7ad9\u67e5\u8be2\u5f00\u5177\u53d1\u7968\u4e1a\u52a1\u7684\u8fd0\u8425\u72b6\u6001\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7cfb\u7edf\u5316\uff1a\u5c06\u6570\u636e\u5b58\u50a8\u5728\u9ad8\u5ea6\u5b89\u5168\u7684\u4e91\u8ba1\u7b97\u57fa\u7840\u8bbe\u65bd\u4e0a\uff0c\u6309\u6708\/\u5b63\u5ea6\/\u5e74\u548c\u8d39\u7528\u7c7b\u578b\u8fdb\u884c\u5206\u7c7b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5907\u4efd\uff1a\u59cb\u7ec8\u5728\u4e24\u4e2a\u4e0d\u540c\u7684\u7269\u7406\u4f4d\u7f6e\uff08\u4f8b\u5982\uff0cGoogle \u4e91\u7aef\u786c\u76d8\u548c\u7269\u7406\u786c\u76d8\uff09\u81f3\u5c11\u4fdd\u7559\u4e24\u4e2a\u5907\u4efd\uff0c\u4ee5\u907f\u514d\u5728\u5b58\u50a8\u6587\u6863\u548c\u7ed3\u7b97\u7a0e\u6b3e\u65f6\u51fa\u73b0\u6570\u636e\u4e22\u5931\u7684\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u9519\u8bef\uff0c\u5c24\u5176\u662f\u5728\u5373\u5c06\u5230\u6765\u7684 3 \u6708 31 \u65e5\u7a0e\u52a1\u7ed3\u7b97\u622a\u6b62\u65e5\u671f\u7684\u9ad8\u5cf0\u671f\uff0c\u5e76\u51cf\u8f7b\u7a0e\u52a1\u3001\u7535\u5b50\u53d1\u7968\u3001\u8bb0\u8d26\u95ee\u9898\u548c\u8d22\u52a1\u62a5\u544a\u65b9\u9762\u7684\u8d1f\u62c5\uff0c\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u6307\u5357\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> MAN \u2013 Master Accountant Network \u5c06\u5728\u6b64\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u652f\u6301\u548c\u966a\u4f34\uff0c\u52a9\u5176\u5ea6\u8fc7\u5373\u5c06\u5230\u6765\u7684\u538b\u529b\u65f6\u671f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trong_tam_cong_tac_quyet_toan_thue_nam_2026\"><\/span><b>2026\u5e74\u7a0e\u52a1\u7ed3\u7b97\u5de5\u4f5c\u7684\u91cd\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u5e7f\u6cdb\u5e94\u7528\u4eba\u5de5\u667a\u80fd\u548c\u5927\u6570\u636e\u8fdb\u884c\u98ce\u9669\u8bc4\u4f30\u3002\u4ee5\u4e0b\u51e0\u4e2a\u65b0\u65b9\u9762\u5e94\u5728\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u4e2d\u4e88\u4ee5\u91cd\u70b9\u5173\u6ce8\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\uff1a\u968f\u7740\u7535\u5b50\u7a0e\u52a1\u79fb\u52a8\u5e94\u7528\u548c\u8d8a\u5357\u56fd\u5bb6\u7535\u5b50\u8eab\u4efd\u8bc6\u522b\u7cfb\u7edf\uff08VNeID\uff09\u7684\u5e7f\u6cdb\u5e94\u7528\uff0c\u4e2a\u4eba\u6536\u5165\u6570\u636e\u96c6\u4e2d\u5316\u7ba1\u7406\u3002\u4f01\u4e1a\u9700\u8981\u786e\u4fdd\u6b63\u786e\u5f00\u5177\u7535\u5b50\u4e2a\u4eba\u6240\u5f97\u7a0e\u9884\u6263\u7f34\u51ed\u8bc1\uff0c\u5e76\u4e0e\u7a0e\u52a1\u673a\u5173\u7cfb\u7edf\u540c\u6b65\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u6cd5\u652f\u51fa\u548c\u6b63\u5f53\u652f\u51fa\uff1a\u7a0e\u52a1\u673a\u5173\u5c06\u91cd\u70b9\u5ba1\u67e5\u201c\u798f\u5229\u201d\u6027\u8d28\u7684\u652f\u51fa\uff0c\u6216\u4e0d\u76f4\u63a5\u670d\u52a1\u4e8e\u751f\u4ea7\u548c\u7ecf\u8425\u6d3b\u52a8\u4f46\u4e3a\u4e86\u51cf\u5c11\u5e94\u7f34\u7a0e\u6b3e\u800c\u8ba1\u5165\u7684\u652f\u51fa\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6765\u81ea\u201c\u6f5c\u9003\u201d\u4f01\u4e1a\u7684\u98ce\u9669\uff1a\u6587\u4ef6\u5b58\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u5fc5\u987b\u5305\u62ec\u5bf9\u4e1a\u52a1\u4f19\u4f34\u6cd5\u5f8b\u5730\u4f4d\u7684\u5b9a\u671f\u6838\u67e5\u3002\u5982\u679c\u8fdb\u9879\u53d1\u7968\u5c5e\u4e8e\u5728\u53d1\u7968\u5f00\u5177\u524d\u5df2\u505c\u6b62\u8fd0\u8425\u7684\u4f01\u4e1a\uff0c\u5219\u8be5\u9879\u8d39\u7528\u5c06\u4e0d\u4e88\u8ba4\u53ef\uff0c\u5e76\u5b58\u5728\u88ab\u5904\u4ee5\u9ad8\u989d\u884c\u653f\u7a0e\u52a1\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>\u4e0e\u6587\u4ef6\u4fdd\u5b58\u548c\u7a0e\u52a1\u7ed3\u7b97\u76f8\u5173\u7684\u6cd5\u5f8b\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7726\" aria-describedby=\"caption-attachment-7726\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7726\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue.jpg\" alt=\"R\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7726\" class=\"wp-caption-text\">\u4e0e\u6587\u4ef6\u4fdd\u5b58\u548c\u7a0e\u52a1\u7ed3\u7b97\u76f8\u5173\u7684\u6cd5\u5f8b\u98ce\u9669\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u884c\u653f\u5904\u7f5a\uff0c\u4ee5\u4fbf\u4f18\u5316\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hanh_vi_vi_pham_pho_bien_va_muc_xu_phat\"><\/span><b>\u5e38\u89c1\u8fdd\u89c4\u884c\u4e3a\u53ca\u5904\u7f5a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u66f4\u597d\u5730\u4e86\u89e3\u8fdd\u53cd\u4f1a\u8ba1\u51ed\u8bc1\u4fdd\u5b58\u89c4\u5b9a\u7684\u6cd5\u5f8b\u98ce\u9669\uff0c\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u5bf9\u4e0e\u51ed\u8bc1\u4fdd\u5b58\u548c\u7a0e\u52a1\u7ed3\u7b97\u76f8\u5173\u7684\u6bcf\u9879\u884c\u4e3a\u90fd\u89c4\u5b9a\u4e86\u76f8\u5e94\u7684\u5904\u7f5a\u3002\u8fd9\u4e9b\u5904\u7f5a\u4e3b\u8981\u4f9d\u636e\u300a2018\u5e74\u7b2c41\u53f7\u6cd5\u4ee4\u300b\uff08\u5173\u4e8e\u4f1a\u8ba1\u9886\u57df\u884c\u653f\u5904\u7f5a\uff09\u5236\u5b9a\u3002\u4e0b\u8868\u5217\u51fa\u4e86\u5e38\u89c1\u8fdd\u89c4\u884c\u4e3a\u53ca\u5176\u76f8\u5e94\u7684\u5904\u7f5a\uff0c\u4f01\u4e1a\u548c\u4f1a\u8ba1\u90e8\u95e8\u5e94\u7279\u522b\u6ce8\u610f\u8fd9\u4e9b\u8fdd\u89c4\u884c\u4e3a\uff0c\u4ee5\u907f\u514d\u5728\u4f1a\u8ba1\u51ed\u8bc1\u7684\u7ba1\u7406\u548c\u4fdd\u5b58\u65b9\u9762\u51fa\u73b0\u4e0d\u5fc5\u8981\u7684\u98ce\u9669\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;\"> \u5173\u4e8e\u6587\u4ef6\u5b58\u50a8\u548c\u7a0e\u52a1\u7ed3\u7b97\u8fdd\u89c4\u884c\u4e3a\u7684\u5904\u7f5a\u89c4\u5b9a\u5728\u7b2c 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u6709\u6240\u89c4\u5b9a\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 49.3939%; text-align: center;\"><b>\u8fdd\u53cd<\/b><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><b>\u7f5a\u6b3e\u91d1\u989d\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u8bb0\u5f55\u6ca1\u6709\u6309\u8981\u6c42\u5b8c\u6574\u3001\u6b63\u786e\u5730\u4fdd\u5b58\u3002<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">\u6bcf\u4e2a\u4f1a\u8ba1\u671f\u95f4\u90fd\u4f1a\u53d7\u5230\u5904\u7f5a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u6587\u4ef6\u5728\u4fdd\u5b58\u671f\u9650\u5185\u9057\u5931\u6216\u635f\u574f\u3002<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">\u9664\u4e0d\u53ef\u6297\u529b\u60c5\u51b5\u5916\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">\u5728\u4fdd\u5b58\u671f\u9650\u5c4a\u6ee1\u524d\u9500\u6bc1\u4f1a\u8ba1\u6587\u4ef6\u3002<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 20.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">\u4e25\u91cd\u8fdd\u53cd\u4f1a\u8ba1\u6cd5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u6210\u7acb\u9500\u6bc1\u59d4\u5458\u4f1a\uff0c\u4e5f\u6ca1\u6709\u5236\u4f5c\u9500\u6bc1\u8bb0\u5f55\u3002<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">\u8fdd\u53cd\u7a0b\u5e8f\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u4e0a\u6587\u6240\u8ff0\uff0c\u6587\u4ef6\u5b58\u50a8\u548c\u7a0e\u52a1\u7ed3\u7b97\u65b9\u9762\u7684\u9519\u8bef\u5e76\u975e\u4ec5\u4ec5\u662f\u64cd\u4f5c\u5931\u8bef\uff0c\u6839\u636e\u8d8a\u5357\u8d22\u653f\u90e8\u7b2c41\/2018\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u76f8\u5173\u6587\u4ef6\uff0c\u8fd8\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u7684\u884c\u653f\u5904\u7f5a\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u5efa\u7acb\u7b26\u5408\u89c4\u5b9a\u7684\u4f1a\u8ba1\u6587\u4ef6\u7ba1\u7406\u3001\u5b58\u50a8\u548c\u9500\u6bc1\u6d41\u7a0b\uff0c\u5e76\u5b9a\u671f\u68c0\u67e5\u8bb0\u5f55\uff0c\u4ee5\u907f\u514d\u5728\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u9762\u4e34\u6cd5\u5f8b\u98ce\u9669\u3002\u4e25\u683c\u9075\u5b88\u6587\u4ef6\u5b58\u50a8\u548c\u7a0e\u52a1\u7ed3\u7b97\u76f8\u5173\u89c4\u5b9a\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u51cf\u5c11\u8fdd\u89c4\u884c\u4e3a\uff0c\u8fd8\u80fd\u4ece\u957f\u8fdc\u89d2\u5ea6\u786e\u4fdd\u6240\u6709\u8d22\u52a1\u6570\u636e\u7684\u900f\u660e\u5ea6\u548c\u5b89\u5168\u6027\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_bat_buoc_khi_thuc_hien_quyet_toan_thue\"><\/span><b>\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u65f6\u9700\u8981\u7684\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7725\" aria-describedby=\"caption-attachment-7725\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7725\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan.jpg\" alt=\"L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u1edf b\u1eaft bu\u1ed9c khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7725\" class=\"wp-caption-text\">\u6587\u4ef6\u5b58\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u6761\u4f8b\u89c4\u5b9a\u4e86\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u65f6\u6240\u9700\u7684\u6587\u6863\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u51c6\u5907\u548c\u5f52\u6863\u6587\u4ef6\u4ee5\u53ca\u7ed3\u7b97\u7a0e\u6b3e\u7684\u8fc7\u7a0b\u4e2d\uff0c\u7a0e\u52a1\u7ed3\u7b97\u6587\u4ef6\uff08\u5ba1\u8ba1\u6587\u4ef6\uff09\u9700\u8981\u6253\u5305\u5305\u542b\u4ee5\u4e0b\u7ec4\u6210\u90e8\u5206\uff0c\u4ee5\u786e\u4fdd\u987a\u5229\u89e3\u91ca\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u51c6\u5907\u8fc7\u7a0b\u4e2d <\/span><b>\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97<\/b><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u89e3\u91ca\u6e05\u6670\u6d41\u7545\uff0c\u5ba1\u8ba1\u6587\u4ef6\u5e94\u5305\u542b\u4ee5\u4e0b\u90e8\u5206\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u6587\u4ef6\uff1a\u8425\u4e1a\u6267\u7167\u3001\u516c\u53f8\u7ae0\u7a0b\u3001\u6700\u65b0\u6210\u5458\u540d\u5355\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u8bb0\u5f55\uff1a\u9500\u552e\u8d26\u7c3f\u3001\u9500\u552e\u53d1\u7968\uff08XML \u6587\u4ef6\uff09\u3001\u7ecf\u6d4e\u5408\u540c\u548c\u9a8c\u6536\/\u6e05\u7b97\u8bb0\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d39\u7528\u8bb0\u5f55\uff1a\u91c7\u8d2d\u8d26\u7c3f\u3001\u8fdb\u9879\u53d1\u7968\u3001\u975e\u73b0\u91d1\u652f\u4ed8\u5355\u636e\uff08\u8d85\u8fc7 2000 \u4e07\u8d8a\u5357\u76fe\u7684\u53d1\u7968\uff09\u3001\u5de5\u8d44\u8bb0\u5f55\u548c\u793e\u4f1a\u4fdd\u9669\u8bb0\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8bb0\u5f55\uff1a\u5e93\u5b58\u5361\u3001\u5e93\u5b58\u53d8\u52a8\u6c47\u603b\uff08\u6d41\u5165\u3001\u6d41\u51fa\u548c\u5269\u4f59\u5e93\u5b58\uff09\u3001\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u8868\u548c\u8d44\u4ea7\u8d2d\u4e70\/\u5904\u7f6e\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u6570\u636e\uff1a\u6839\u636e\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u51fd\uff08\u53d6\u4ee3\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd\uff09\u548c\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u51fd\uff0c\u603b\u8d26\u548c\u5206\u7c7b\u8d26\u4ee5 Excel \u548c XML \u683c\u5f0f\u5bfc\u51fa\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u8003\uff1a <\/b><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_doi_soat_%E2%80%9C3_lop%E2%80%9D_truoc_ky_quyet_toan\"><\/span><b>\u6700\u7ec8\u7ed3\u7b97\u671f\u4e4b\u524d\u7684\u201c\u4e09\u5c42\u201d\u5bf9\u8d26\u6d41\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u63d0\u9ad8\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u7684\u6548\u7387\uff0c\u4e13\u5bb6\u5efa\u8bae\u91c7\u7528\u4ee5\u4e0b\u81ea\u67e5\u6d41\u7a0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u7ea7\uff08\u53d1\u7968\u6838\u5bf9\uff09\uff1a\u6838\u5bf9\u7535\u5b50\u53d1\u7968\u4e0e\u7f51\u7ad9\u4e0a\u7684\u6570\u636e\u662f\u5426\u51c6\u786e\u3002 <\/span><a href=\"http:\/\/hoadondientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">hoadondientu.gdt.gov.vn<\/span><\/a><span style=\"font-weight: 400;\">\u786e\u4fdd\u4f9b\u5e94\u5546\u4e0d\u4f1a\u5728\u4f1a\u8ba1\u4e0d\u77e5\u60c5\u7684\u60c5\u51b5\u4e0b\u9057\u6f0f\u6216\u53d6\u6d88\u4efb\u4f55\u53d1\u7968\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8c\u7ea7\uff08\u4ed8\u6b3e\u6838\u5bf9\uff09\uff1a\u5ba1\u6838\u903e\u671f\u5e94\u4ed8\u8d26\u6b3e\u3002\u786e\u4fdd\u6240\u6709\u8d85\u8fc7 2000 \u4e07\u8d8a\u5357\u76fe\u7684\u91c7\u8d2d\u53d1\u7968\u5747\u6709\u5b8c\u6574\u7684\u94f6\u884c\u4ed8\u6b3e\u51ed\u8bc1\uff0c\u4e14\u8d26\u6237\u6301\u6709\u4eba\u540d\u79f0\u4e0e\u53d1\u7968\u4e0a\u6240\u793a\u4e00\u81f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u7ea7\uff08\u653f\u7b56\u5ba1\u67e5\uff09\uff1a\u66f4\u65b0\u672c\u8d22\u653f\u5e74\u5ea6\u751f\u6548\u7684\u6700\u65b0\u6cd5\u5f8b\u6587\u4ef6\u3002\u4f8b\u5982\uff1a\u589e\u503c\u7a0e\u51cf\u514d\u653f\u7b56\uff08\u5982\u6709\uff09\u3001\u6839\u636e\u7279\u5b9a\u884c\u4e1a\u6cd5\u89c4\u89c4\u5b9a\u7684\u6210\u672c\u9650\u989d\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u7684\u771f\u5b9e\u6848\u4f8b\u7814\u7a76\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8d85\u8fc730\u5e74\u7684\u4ece\u4e1a\u7ecf\u9a8c\u4e2d\uff0cMAN \u2013 Master Accountant Network \u76ee\u7779\u4e86\u65e0\u6570\u4f01\u4e1a\u56e0\u6587\u4ef6\u5b58\u50a8\u9519\u8bef\u548c\u7a0e\u52a1\u7ed3\u7b97\u758f\u5ffd\u800c\u88ab\u5904\u4ee5\u6570\u4ebf\u751a\u81f3\u6570\u5341\u4ebf\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002\u9664\u4e86\u81ea\u884c\u5904\u7406\u5916\uff0c\u8bb8\u591a\u4f01\u4e1a\u548c\u673a\u6784\u90fd\u9009\u62e9\u4e86\u66f4\u7a33\u59a5\u7684\u65b9\u5f0f\uff0c\u5bfb\u6c42\u4e13\u4e1a\u670d\u52a1\u3002<\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-theo-nganh\/\"> <span style=\"font-weight: 400;\">\u884c\u4e1a\u7279\u5b9a\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u786e\u4fdd\u7533\u8bf7\u59cb\u7ec8\u7531\u5728\u5404\u4e2a\u7279\u5b9a\u9886\u57df\u5177\u6709\u4e30\u5bcc\u5b9e\u8df5\u7ecf\u9a8c\u7684\u4e13\u5bb6\u8fdb\u884c\u5ba1\u6838\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4ee5\u4e0b\u662f\u4e00\u4e2a\u5178\u578b\u7684\u4f8b\u5b50\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u4e00\u5bb6\u7269\u6d41\u516c\u53f8\u56e0\u706b\u707e\u5bfc\u81f4\u670d\u52a1\u5668\u6570\u636e\u5168\u90e8\u4e22\u5931\u3002\u7a0e\u52a1\u7a3d\u67e5\u4eba\u5458\u5230\u8fbe\u73b0\u573a\u540e\uff0c\u8be5\u516c\u53f8\u65e0\u6cd5\u63d0\u4f9b2021\u5e74\u81f32023\u5e74\u7684\u539f\u59cbXML\u6587\u4ef6\u3002\u5c3d\u7ba1\u8be5\u516c\u53f8\u63d0\u4f9b\u4e86PDF\u6253\u5370\u4ef6\uff0c\u4f46\u7a0e\u52a1\u673a\u5173\u4ecd\u4e0d\u4e88\u63a5\u53d7\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5438\u53d6\u7684\u6559\u8bad\uff1a<\/b><span style=\"font-weight: 400;\"> \u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u5e76\u975e\u4ec5\u4ec5\u662f\u4f1a\u8ba1\u4eba\u5458\u7684\u804c\u8d23\uff0c\u800c\u662f\u4f01\u4e1a\u751f\u5b58\u7684\u5173\u952e\u7b56\u7565\u3002\u6295\u8d44\u4e13\u4e1a\u7684\u6587\u6863\u5f52\u6863\u8f6f\u4ef6\uff0c\u5b83\u53ef\u4ee5\u81ea\u52a8\u4ece\u7a0e\u52a1\u95e8\u6237\u7f51\u7ad9\u540c\u6b65\u6570\u636e\uff0c\u5e76\u5728\u591a\u4e2a\u5e73\u53f0\u4e0a\u8fdb\u884c\u5907\u4efd\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u968f\u7740\u7a0e\u52a1\u673a\u5173\u65e5\u76ca\u52a0\u5f3a\u6570\u636e\u7ba1\u7406\uff0c\u5e76\u5728\u68c0\u67e5\u548c\u5ba1\u8ba1\u4e2d\u5e94\u7528\u6570\u5b57\u5316\u6280\u672f\uff0c\u6587\u4ef6\u5b58\u50a8\u548c\u7a0e\u52a1\u7ed3\u7b97\u4e0d\u518d\u4ec5\u4ec5\u662f\u4f1a\u8ba1\u90e8\u95e8\u7684\u884c\u653f\u5de5\u4f5c\uff0c\u800c\u662f\u6210\u4e3a\u4f01\u4e1a\u98ce\u9669\u7ba1\u7406\u7684\u5173\u952e\u73af\u8282\u3002\u9075\u5b88\u8d8a\u5357\u8d22\u653f\u90e8\u548c\u7a0e\u52a1\u603b\u5c40\u5236\u5b9a\u7684\u5173\u4e8e\u6587\u4ef6\u4fdd\u5b58\u671f\u9650\u3001\u7535\u5b50\u6587\u6863\u683c\u5f0f\u4ee5\u53ca\u4f1a\u8ba1\u6587\u4ef6\u9500\u6bc1\u7a0b\u5e8f\u7684\u89c4\u5b9a\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u5904\u7f5a\uff0c\u540c\u65f6\u786e\u4fdd\u7a0e\u52a1\u7ed3\u7b97\u8fc7\u7a0b\u4e2d\u8d22\u52a1\u8bb0\u5f55\u7684\u900f\u660e\u5ea6\u548c\u5408\u6cd5\u6027\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u5efa\u7acb\u79d1\u5b66\u7684\u6587\u6863\u5b58\u50a8\u548c\u7a0e\u52a1\u7ed3\u7b97\u7ba1\u7406\u7cfb\u7edf\uff0c\u5e76\u8f85\u4ee5\u6e05\u6670\u7684\u6570\u636e\u63a7\u5236\u548c\u5907\u4efd\u6d41\u7a0b\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u6240\u6709\u7a0e\u52a1\u7ed3\u7b97\u5468\u671f\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u65f6\u66f4\u52a0\u79ef\u6781\u4e3b\u52a8\u3002\u826f\u597d\u7684\u6587\u6863\u5b58\u50a8\u51c6\u5907\u662f\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3001\u4f18\u5316\u8d22\u52a1\u7ba1\u7406\u5e76\u786e\u4fdd\u957f\u671f\u53ef\u6301\u7eed\u8fd0\u8425\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>\u5173\u4e8e\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_lam_mat_chung_tu_ke_toan_trong_thoi_han_luu_tru_thi_bi_phat_bao_nhieu\"><\/span>\u5728\u4fdd\u5b58\u671f\u9650\u5185\u4e22\u5931\u4f1a\u8ba1\u51ed\u8bc1\u7684\u5904\u7f5a\u662f\u4ec0\u4e48\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u7b2c 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5728\u4fdd\u5b58\u671f\u9650\u5185\u4e22\u5931\u6216\u635f\u574f\u4f1a\u8ba1\u6587\u4ef6\u7684\u884c\u4e3a\uff0c\u53ef\u5904\u4ee5 500 \u4e07\u81f3 1000 \u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002\u56e0\u6b64\uff0c\u6587\u4ef6\u5f52\u6863\u548c\u7a0e\u52a1\u7ed3\u7b97\u8fc7\u7a0b\u9700\u8981\u683c\u5916\u8c28\u614e\u5730\u8fdb\u884c\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_duoc_luu_tru_chung_tu_hoan_toan_tren_Cloud_khong\"><\/span>\u662f\u5426\u53ef\u4ee5\u5c06\u6587\u6863\u5b8c\u5168\u5b58\u50a8\u5728\u4e91\u7aef\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u662f\u7684\u3002\u300a2015\u5e74\u4f1a\u8ba1\u6cd5\u300b\u548c\u7b2c123\u53f7\u6cd5\u4ee4\u5141\u8bb8\u7535\u5b50\u5b58\u50a8\u3002\u4f46\u662f\uff0c\u5f53\u7a0e\u52a1\u7a3d\u67e5\u4eba\u5458\u5c31\u6587\u4ef6\u5b58\u50a8\u548c\u7a0e\u52a1\u7ed3\u7b97\u8981\u6c42\u63d0\u4f9b\u8d44\u6599\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u786e\u4fdd\u6570\u636e\u7684\u5b89\u5168\u6027\u3001\u4fdd\u5bc6\u6027\u548c\u53ef\u8bbf\u95ee\u6027\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_quyet_toan_thue_TNDN_cho_nam_2025_la_khi_nao\"><\/span>2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7b2c38\u53f7\u89c4\u5b9a\uff0c\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e\u65e5\u5386\u5e74\u6216\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u30022025\u5e74\u7684\u622a\u6b62\u65e5\u671f\u4e3a2026\u5e743\u670831\u65e5\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu l\u00e0m m\u1ea5t ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, h\u00e0nh vi l\u00e0m m\u1ea5t, h\u01b0 h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 5.000.000\u0111 \u0111\u1ebfn 10.000.000\u0111. Do \u0111\u00f3, quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ef1c k\u1ef3 c\u1ea9n tr\u1ecdng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ho\u00e0n to\u00e0n tr\u00ean Cloud kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123 cho ph\u00e9p l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed. Tuy nhi\u00ean, \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh an to\u00e0n, b\u1ea3o m\u1eadt v\u00e0 kh\u1ea3 n\u0103ng truy c\u1eadp, k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u khi c\u00f3 y\u00eau c\u1ea7u thanh tra v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN cho n\u0103m 2025 l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m mu\u1ed9n nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. V\u1edbi n\u0103m 2025, h\u1ea1n ch\u00f3t s\u1ebd l\u00e0 ng\u00e0y 31\/03\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 hai nghi\u1ec7p v\u1ee5 quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 an to\u00e0n ph\u00e1p l\u00fd v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed7i k\u1ef3 thanh tra, ki\u1ec3m tra thu\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan qu\u1ea3n l\u00fd t\u0103ng c\u01b0\u1eddng s\u1ed1 h\u00f3a d\u1eef li\u1ec7u v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7724,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7723","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\/7723","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=7723"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7723\/revisions"}],"predecessor-version":[{"id":7728,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7723\/revisions\/7728"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7724"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}