{"id":7872,"date":"2026-03-18T01:13:10","date_gmt":"2026-03-18T08:13:10","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7872"},"modified":"2026-03-19T20:31:06","modified_gmt":"2026-03-20T03:31:06","slug":"thong-tu-20-2026-tt-btc-ve-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/","title":{"rendered":"\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5\u76845\u4e2a\u5173\u952e\u65b0\u8981\u70b9"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd1\u671f\u53d1\u5e03\u7684\u7b2c20\/2026\/TT-BTC\u53f7\u4f01\u4e1a\u6240\u5f97\u7a0e\u901a\u77e5\u5bf9\u53ef\u6263\u9664\u8d39\u7528\u7684\u8bb0\u5f55\u3001\u81ea\u4e3b\u786e\u5b9a\u7a0e\u6536\u4f18\u60e0\u7684\u673a\u5236\u3001\u6536\u5165\u786e\u8ba4\u65f6\u70b9\u4ee5\u53ca\u5916\u56fd\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4e49\u52a1\u7b49\u65b9\u9762\u505a\u51fa\u4e86\u591a\u9879\u91cd\u5927\u8c03\u6574\u3002\u8fd9\u4e9b\u65b0\u89c4\u4e0d\u4ec5\u76f4\u63a5\u5f71\u54cd\u4f1a\u8ba1\u548c\u7a0e\u52a1\u5b9e\u52a1\uff0c\u8fd8\u5c06\u5bf9\u4f01\u4e1a\u57282025\u5e74\u53ca\u4ee5\u540e\u7684\u7eb3\u7a0e\u7ed3\u7b97\u671f\u5185\u7684\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u7b56\u7565\u4ea7\u751f\u5f71\u54cd\u3002\u672c\u6587\u5c06\u5206\u6790\u8be5\u901a\u77e5\u4e2d\u7684\u8981\u70b9\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 20\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3\u6cd5\u89c4\uff0c\u51c6\u5907\u9002\u5f53\u7684\u6587\u4ef6\uff0c\u5e76\u5728\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u671f\u95f4\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Hf52hi5BiZozj1GcbG3EWJvh1NdZEA1U\/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_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\" 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\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Tong_quan_ve_Thong_tu_202026TT-BTC_ve_thue_TNDN\" >\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5\u6982\u8ff0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Huong_dan_quan_trong_trong_Thong_tu_202026TT-BTC_ve_thue_TNDN\" >\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u77e5\u4e2d\u7684\u91cd\u8981\u6307\u5bfc\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ho_so_de_khoan_chi_duoc_tinh_vao_chi_phi_duoc_tru\" >\u8d39\u7528\u9700\u63d0\u4f9b\u8bc1\u660e\u6587\u4ef6\u65b9\u53ef\u89c6\u4e3a\u53ef\u62b5\u6263\u8d39\u7528\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_phuc_vu_nhiem_vu_quoc_phong_va_an_ninh\" >\u56fd\u9632\u548c\u5b89\u5168\u652f\u51fa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_ho_tro_to_chuc_Dang_hoac_to_chuc_chinh_tri_va_xa_hoi_trong_doanh_nghiep\" >\u5bf9\u4f01\u4e1a\u5185\u90e8\u7684\u515a\u7ec4\u7ec7\u6216\u793e\u4f1a\u653f\u6cbb\u7ec4\u7ec7\u63d0\u4f9b\u8d22\u653f\u652f\u6301\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_dao_tao_nghe_cho_nguoi_lao_dong\" >\u5de5\u4eba\u804c\u4e1a\u57f9\u8bad\u8d39\u7528\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_phong_chong_HIVAIDS_tai_noi_lam_viec\" >\u5de5\u4f5c\u573a\u6240\u827e\u6ecb\u75c5\u9884\u9632\u652f\u51fa\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Khoan_tai_tro_cho_xa_hoi\" >\u793e\u4f1a\u8d44\u91d1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_nghien_cuu_khoa_hoc_va_doi_moi_cong_nghe\" >\u79d1\u5b66\u7814\u7a76\u548c\u6280\u672f\u521b\u65b0\u65b9\u9762\u7684\u652f\u51fa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ton_that_do_thien_tai_hoac_su_kien_bat_kha_khang\" >\u56e0\u81ea\u7136\u707e\u5bb3\u6216\u4e0d\u53ef\u6297\u529b\u4e8b\u4ef6\u9020\u6210\u7684\u635f\u5931<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Mot_so_khoan_chi_phuc_vu_hoat_dong_kinh_doanh\" >\u4e00\u4e9b\u4e0e\u4e1a\u52a1\u8fd0\u8425\u76f8\u5173\u7684\u8d39\u7528\u3002<\/a><\/li><\/ul><\/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\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Thong_tu_202026TT-BTC_ve_thue_TNDN_quy_dinh_ho_so_huong_uu_dai_thue\" >\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u77e5\u89c4\u5b9a\u4e86\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u6240\u9700\u7684\u6587\u4ef6\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\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Cach_thuc_hien_uu_dai_thue\" >\u5982\u4f55\u5b9e\u65bd\u7a0e\u6536\u4f18\u60e0\u653f\u7b56<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ho_so_doanh_nghiep_can_luu_tru\" >\u5546\u4e1a\u8bb0\u5f55\u9700\u8981\u5b58\u6863\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Rui_ro_neu_ap_dung_uu_dai_sai\" >\u5e94\u7528\u9519\u8bef\u6fc0\u52b1\u63aa\u65bd\u7684\u98ce\u9669\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Thoi_diem_xac_dinh_doanh_thu_tinh_thue\" >\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u7684\u65f6\u95f4<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Doi_voi_doanh_nghiep_trong_nuoc\" >\u5bf9\u4e8e\u56fd\u5185\u4f01\u4e1a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Doi_voi_doanh_nghiep_nuoc_ngoai\" >\u5bf9\u4e8e\u5916\u56fd\u4f01\u4e1a<\/a><\/li><\/ul><\/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\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Thong_tu_202026TT-BTC_ve_thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai\" >\u5173\u4e8e\u5916\u56fd\u4f01\u4e1a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Doi_tuong_ap_dung\" >\u9002\u7528\u5bf9\u8c61<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Truong_hop_khong_ap_dung\" >\u4ee5\u4e0b\u60c5\u51b5\u4e0d\u9002\u7528\u6b64\u89c4\u5b9a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Phuong_phap_tinh_thue\" >\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Mot_so_noi_dung_khac_can_luu_y\" >\u5176\u4ed6\u9700\u8981\u6ce8\u610f\u7684\u4e8b\u9879<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ho_so_ke_khai_thue_doi_voi_du_an_dau_tu_nuoc_ngoai\" >\u5916\u56fd\u6295\u8d44\u9879\u76ee\u7684\u7a0e\u52a1\u7533\u62a5\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Dang_ky_von_dau_tu_mo_rong\" >\u6ce8\u518c\u4ee5\u83b7\u5f97\u6269\u5927\u7684\u6295\u8d44\u8d44\u672c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Tai_san_hinh_thanh_tu_Quy_phat_trien_khoa_hoc_cong_nghe\" >\u79d1\u5b66\u6280\u672f\u53d1\u5c55\u57fa\u91d1\u4ea7\u751f\u7684\u8d44\u4ea7<\/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-27\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#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-28\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Thong_tu_202026TT-BTC_ve_thue_TNDN\"><\/span><b>\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026 \u5e74 3 \u6708 12 \u65e5\uff0c\u8d22\u653f\u90e8\u53d1\u5e03\u4e86\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u77e5\uff0c\u8be5\u6587\u4ef6\u5bf9\u7b2c 67\/2025\/QH15 \u53f7\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u548c\u7b2c 320\/2025\/N\u0110-CP \u53f7\u6cd5\u4ee4\u7684\u5b9e\u65bd\u63d0\u4f9b\u4e86\u8be6\u7ec6\u6307\u5bfc\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u901a\u77e5\u81ea 2026 \u5e74 3 \u6708 12 \u65e5\u8d77\u751f\u6548\uff0c\u9002\u7528\u4e8e 2025 \u5e74\u53ca\u4ee5\u540e\u7684\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u53d6\u4ee3\u4e86\u8bb8\u591a\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u65e7\u89c4\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u65b0\u89c4\uff0c\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u51fd\u6b63\u5f0f\u89c4\u5b9a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b8c\u5168\u66ff\u6362 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-78-2014-TT-BTC-huong-dan-218-2013-ND-CP-thi-hanh-Luat-Thue-thu-nhap-doanh-nghiep-236976.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 78\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-96-2015-TT-BTC-huong-dan-thue-thu-nhap-doanh-nghiep-tai-Nghi-dinh-12-2015-ND-CP-279331.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 96\/2015\/TT-BTC<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u6b64\u540c\u65f6\uff0c\u4e4b\u524d\u4e00\u4e9b\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u76f8\u5173\u7684\u96f6\u6563\u89c4\u5b9a\u88ab\u5e9f\u9664\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65b0\u6587\u4ef6\u7684\u53d1\u5e03\u6709\u52a9\u4e8e\u4f7f\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u89c4\u4e0e 2025 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u4fdd\u6301\u4e00\u81f4\uff0c\u540c\u65f6\u66f4\u65b0\u6709\u5173\u8d39\u7528\u8bc1\u660e\u3001\u7a0e\u6536\u4f18\u60e0\u548c\u6536\u5165\u786e\u5b9a\u7684\u8bb8\u591a\u5b9e\u7528\u6cd5\u89c4\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_quan_trong_trong_Thong_tu_202026TT-BTC_ve_thue_TNDN\"><\/span><b>\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u77e5\u4e2d\u7684\u91cd\u8981\u6307\u5bfc\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7875\" aria-describedby=\"caption-attachment-7875\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7875\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn quan tr\u1ecdng trong Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7875\" class=\"wp-caption-text\">\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u77e5\u4e2d\u7684\u91cd\u8981\u6307\u5bfc\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u5e2e\u52a9\u4f01\u4e1a\u548c\u4f1a\u8ba1\u4eba\u5458\u8f7b\u677e\u7406\u89e3\u65b0\u89c4\uff0c\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5\u5c31\u8bf8\u591a\u91cd\u8981\u95ee\u9898\u63d0\u4f9b\u4e86\u8be6\u7ec6\u6307\u5bfc\uff0c\u5305\u62ec\u53ef\u6263\u9664\u8d39\u7528\u7684\u51ed\u8bc1\u3001\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u7684\u6761\u4ef6\u3001\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u786e\u5b9a\u65f6\u95f4\u4ee5\u53ca\u5916\u56fd\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002\u4ee5\u4e0b\u662f\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u5b9e\u8df5\u4e2d\u5e94\u7528\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5\u65f6\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\u5177\u4f53\u51c6\u5219\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_de_khoan_chi_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>\u8d39\u7528\u9700\u63d0\u4f9b\u8bc1\u660e\u6587\u4ef6\u65b9\u53ef\u89c6\u4e3a\u53ef\u62b5\u6263\u8d39\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 67\/2025\/QH15 \u53f7\u89c4\u5b9a\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u8d39\u7528\u5fc5\u987b\u6709\u5408\u6cd5\u53d1\u7968\u3001\u8bc1\u660e\u6587\u4ef6\u4ee5\u53ca\u6bcf\u79cd\u8d39\u7528\u7c7b\u578b\u7684\u9002\u5f53\u51ed\u8bc1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u8d39\u7528\u7c7b\u522b\u5305\u62ec\uff1a<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phuc_vu_nhiem_vu_quoc_phong_va_an_ninh\"><\/span><b>\u56fd\u9632\u548c\u5b89\u5168\u652f\u51fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u505a\u597d\u51c6\u5907\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u51b3\u5b9a\u5b9e\u65bd<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u4e3b\u7ba1\u673a\u5173\u51fa\u5177\u7684\u786e\u8ba4\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_ho_tro_to_chuc_Dang_hoac_to_chuc_chinh_tri_va_xa_hoi_trong_doanh_nghiep\"><\/span><b>\u5bf9\u4f01\u4e1a\u5185\u90e8\u7684\u515a\u7ec4\u7ec7\u6216\u793e\u4f1a\u653f\u6cbb\u7ec4\u7ec7\u63d0\u4f9b\u8d22\u653f\u652f\u6301\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u6587\u4ef6\u901a\u5e38\u5305\u542b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u7ec4\u7ec7\u8bbe\u7acb\u6216\u8fd0\u4f5c\u89c4\u7ae0\u7684\u51b3\u5b9a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u6c42\u63d0\u4f9b\u652f\u6301\u6216\u5236\u5b9a\u8d44\u91d1\u4f7f\u7528\u8ba1\u5212\uff08\u5982\u6709\uff09\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_dao_tao_nghe_cho_nguoi_lao_dong\"><\/span><b>\u5de5\u4eba\u804c\u4e1a\u57f9\u8bad\u8d39\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u7b26\u5408\u53ef\u62b5\u6263\u8d39\u7528\u7684\u6761\u4ef6\uff0c\u5fc5\u987b\u6ee1\u8db3\u4ee5\u4e0b\u8981\u6c42\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96c7\u4f63\u5408\u540c\u6216\u96c6\u4f53\u8c08\u5224\u534f\u8bae\u4e2d\u5305\u542b\u57f9\u8bad\u8d39\u7528\u7684\u6761\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51b3\u5b9a\u6d3e\u9063\u4eba\u5458\u63a5\u53d7\u57f9\u8bad<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bfe\u7a0b\u6ce8\u518c\u8868<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57f9\u8bad\u8bfe\u7a0b\u7ed3\u4e1a\u8bc1\u4e66\u6216\u8bc1\u660e\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phong_chong_HIVAIDS_tai_noi_lam_viec\"><\/span><b>\u5de5\u4f5c\u573a\u6240\u827e\u6ecb\u75c5\u9884\u9632\u652f\u51fa\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u5236\u5b9a\u6709\u5173\u6b64\u9879\u652f\u51fa\u7684\u5185\u90e8\u89c4\u7ae0\u5236\u5ea6\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_tai_tro_cho_xa_hoi\"><\/span><b>\u793e\u4f1a\u8d44\u91d1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d44\u91d1\u7528\u4e8e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6559\u80b2<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u533b\u7597\u7684<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u5316\u6d3b\u52a8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514b\u670d\u81ea\u7136\u707e\u5bb3\u548c\u6d41\u884c\u75c5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6148\u60b2\u4e4b\u5bb6\uff0c\u56e2\u7ed3\u4e4b\u5bb6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u79d1\u5b66\u7814\u7a76\u4e0e\u6570\u5b57\u5316\u8f6c\u578b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u5e38\u9700\u8981\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53cc\u65b9\u786e\u8ba4\u8d5e\u52a9\u5173\u7cfb\u7684\u534f\u8bae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d5e\u52a9\u4eba\u548c\u53d7\u52a9\u4eba\u7684\u7b7e\u540d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u8fd8\u9700\u8981\u8d44\u91d1\u673a\u6784\u7684\u989d\u5916\u786e\u8ba4\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nghien_cuu_khoa_hoc_va_doi_moi_cong_nghe\"><\/span><b>\u79d1\u5b66\u7814\u7a76\u548c\u6280\u672f\u521b\u65b0\u65b9\u9762\u7684\u652f\u51fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u79d1\u5b66\u7814\u7a76\u3001\u521b\u65b0\u6216\u6570\u5b57\u5316\u8f6c\u578b\u7684\u652f\u51fa\u5fc5\u987b\u7b26\u5408\u79d1\u5b66\u6280\u672f\u6cd5\u5f8b\u548c\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ton_that_do_thien_tai_hoac_su_kien_bat_kha_khang\"><\/span><b>\u56e0\u81ea\u7136\u707e\u5bb3\u6216\u4e0d\u53ef\u6297\u529b\u4e8b\u4ef6\u9020\u6210\u7684\u635f\u5931<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u7b26\u5408\u53ef\u62b5\u6263\u8d39\u7528\u7684\u6761\u4ef6\uff0c\u4f01\u4e1a\u9700\u8981\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d7\u635f\u8d44\u4ea7\u6e05\u5355<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d7\u635f\u8d27\u7269\u6e05\u5355<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u9669\u7d22\u8d54\u6587\u4ef6\uff08\u5982\u6709\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u754c\u5b9a\u8d54\u507f\u8d23\u4efb\u7684\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_khoan_chi_phuc_vu_hoat_dong_kinh_doanh\"><\/span><b>\u4e00\u4e9b\u4e0e\u4e1a\u52a1\u8fd0\u8425\u76f8\u5173\u7684\u8d39\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u901a\u77e5\u8fd8\u5141\u8bb8\u5728\u8bb8\u591a\u60c5\u51b5\u4e0b\u5bf9\u8d39\u7528\u8fdb\u884c\u6838\u7b97\uff0c\u4f8b\u5982\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5979\u53c2\u4e0e\u4e86\u7ade\u6807\uff0c\u4f46\u6ca1\u6709\u4e2d\u6807\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed6\u4eec\u7814\u7a76\u4e86\u4e00\u79cd\u65b0\u4ea7\u54c1\uff0c\u4f46\u6ca1\u6709\u6210\u529f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea7\u54c1\u552e\u51fa\u524d\u7684\u8425\u9500\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u79df\u5c1a\u672a\u6295\u5165\u4f7f\u7528\u7684\u57fa\u7840\u8bbe\u65bd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9500\u6bc1\u635f\u574f\u6216\u8fc7\u65f6\u5e93\u5b58\u7684\u6210\u672c\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u8fd8\u63d0\u4f9b\u4e86\u4e0e\u751f\u4ea7\u548c\u4e1a\u52a1\u6d3b\u52a8\u76f8\u5173\u7684\u5176\u4ed6\u8d39\u7528\u7684\u8be6\u7ec6\u6587\u6863\u6307\u5357\uff0c\u4f8b\u5982\u5411\u4e2a\u4eba\u79df\u8d41\u8d44\u4ea7\u3001\u5411\u5c0f\u4f01\u4e1a\u8d2d\u4e70\u5546\u54c1\u6216\u7ed3\u7b97\u672a\u4ed8\u8d27\u6b3e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_202026TT-BTC_ve_thue_TNDN_quy_dinh_ho_so_huong_uu_dai_thue\"><\/span><b>\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u77e5\u89c4\u5b9a\u4e86\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u6240\u9700\u7684\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7874\" aria-describedby=\"caption-attachment-7874\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7874\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue.jpg\" alt=\"Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 thu\u1ebf TNDN quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7874\" class=\"wp-caption-text\">\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u77e5\u89c4\u5b9a\u4e86\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u6240\u9700\u7684\u6587\u4ef6\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u77e5\u7684\u4e00\u4e2a\u663e\u8457\u7279\u70b9\u662f\u7a0e\u6536\u4f18\u60e0\u7684\u81ea\u6211\u7533\u62a5\u673a\u5236\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u8be5\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u884c\u5224\u65ad\u60a8\u662f\u5426\u7b26\u5408\u4eab\u53d7\u4f18\u60e0\u5f85\u9047\u7684\u8d44\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0a\u7684\u81ea\u6211\u58f0\u660e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u9700\u4e8b\u5148\u5411\u7a0e\u52a1\u673a\u5173\u767b\u8bb0\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_thuc_hien_uu_dai_thue\"><\/span><b>\u5982\u4f55\u5b9e\u65bd\u7a0e\u6536\u4f18\u60e0\u653f\u7b56<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0803\/TNDN \u8868\uff09\u4ee5\u53ca\u7a0e\u6536\u4f18\u60e0\u9644\u5f55\u4e2d\u76f4\u63a5\u7533\u62a5\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u60e0\u7c7b\u578b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u7a0e\u7387<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514d\u7a0e\u671f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514d\u7a0e\u6216\u51cf\u514d\u7684\u7a0e\u989d\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_doanh_nghiep_can_luu_tru\"><\/span><b>\u5546\u4e1a\u8bb0\u5f55\u9700\u8981\u5b58\u6863\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u51c6\u5907\u5e76\u4fdd\u7559\u8bc1\u660e\u5176\u7b26\u5408\u4f18\u60e0\u5f85\u9047\u8d44\u683c\u7684\u6587\u4ef6\uff0c\u4f8b\u5982\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8425\u4e1a\u6267\u7167<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8d44\u51ed\u8bc1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9ad8\u65b0\u6280\u672f\u4f01\u4e1a\u8bc1\u4e66\uff08\u5982\u9002\u7528\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc1\u660e\u4f18\u60e0\u6d3b\u52a8\u6536\u5165\u7684\u6587\u4ef6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u8bb0\u5f55\u5bf9\u4f18\u60e0\u6536\u5165\u5355\u72ec\u8bbe\u7acb\u4e86\u8d26\u6237\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6587\u4ef6\u65e0\u9700\u7acb\u5373\u63d0\u4ea4\uff0c\u4f46\u4f1a\u5728\u7a0e\u52a1\u5ba1\u8ba1\u6216\u68c0\u67e5\u671f\u95f4\u51fa\u793a\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_neu_ap_dung_uu_dai_sai\"><\/span><b>\u5e94\u7528\u9519\u8bef\u6fc0\u52b1\u63aa\u65bd\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u7a0e\u52a1\u673a\u5173\u53d1\u73b0\u67d0\u4f01\u4e1a\u4e0d\u7b26\u5408\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u7684\u8d44\u683c\u8981\u6c42\uff0c\u8be5\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u4ee5\u4e0b\u540e\u679c\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ffd\u56de\u5df2\u514d\u7a0e\u6216\u51cf\u514d\u7684\u7a0e\u6b3e\u90e8\u5206\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u8fdd\u53cd\u7a0e\u52a1\u89c4\u5b9a\u7684\u884c\u4e3a\u5904\u4ee5\u884c\u653f\u5904\u7f5a\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xac_dinh_doanh_thu_tinh_thue\"><\/span><b>\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u7684\u65f6\u95f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u901a\u77e5\u8fd8\u5c31\u67d0\u4e9b\u7279\u6b8a\u60c5\u51b5\u4e0b\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u6536\u5165\u786e\u8ba4\u65f6\u95f4\u63d0\u4f9b\u4e86\u5177\u4f53\u6307\u5bfc\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_trong_nuoc\"><\/span><b>\u5bf9\u4e8e\u56fd\u5185\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u90e8\u5206\u8425\u6536\u91cc\u7a0b\u7891\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d27\u7269\u51fa\u53e3\uff1a\u5408\u540c\u9879\u4e0b\u6240\u6709\u6743\u8f6c\u79fb\u7684\u70b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a7a\u8fd0\uff1a\u8fd0\u8f93\u670d\u52a1\u5b8c\u6210\u540e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65bd\u5de5\u548c\u5b89\u88c5\uff1a\u5728\u9879\u76ee\u6216\u5de5\u4f5c\u91cf\u9a8c\u6536\u540e\u8fdb\u884c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u529b\u548c\u6c34\u4f9b\u5e94\uff1a\u6839\u636e\u8d26\u5355\u4e0a\u8bb0\u5f55\u7684\u8ba1\u91cf\u8868\u8bfb\u6570\u8ba1\u7b97\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_nuoc_ngoai\"><\/span><b>\u5bf9\u4e8e\u5916\u56fd\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e38\u89c1\u6848\u4f8b\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u8f6c\u79fb\uff1a\u8f6c\u79fb\u5408\u540c\u751f\u6548\u7684\u65f6\u95f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc1\u5238\u8fc7\u6237\uff1a\u4ea4\u6613\u6267\u884c\u7684\u65f6\u95f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u884d\u751f\u54c1\u5408\u7ea6\uff1a\u8ba2\u5355\u6267\u884c\u65f6\u95f4\u6216\u5408\u7ea6\u5230\u671f\u65f6\u95f4\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_202026TT-BTC_ve_thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai\"><\/span><b>\u5173\u4e8e\u5916\u56fd\u4f01\u4e1a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u901a\u77e5\u8fdb\u4e00\u6b65\u660e\u786e\u4e86\u5bf9\u5728\u8d8a\u5357\u5f00\u5c55\u4e1a\u52a1\u7684\u5916\u56fd\u627f\u5305\u5546\u5f81\u6536\u7a0e\u6b3e\u7684\u673a\u5236\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\u9002\u7528\u5bf9\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\u4e1a\u52a1\u8303\u56f4\u6db5\u76d6\u4ee5\u4e0b\u65b9\u9762\u7684\u5916\u56fd\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u5546\u52a1\u6216\u6570\u5b57\u5e73\u53f0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u63d0\u4f9b\u670d\u52a1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u5883\u5185\u9500\u552e\u5546\u54c1\u548c\u670d\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u8fdb\u884c\u8d27\u7269\u5206\u9500\u6216\u4ea4\u4ed8\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_ap_dung\"><\/span><b>\u4ee5\u4e0b\u60c5\u51b5\u4e0d\u9002\u7528\u6b64\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6b64\u673a\u5236\uff0c\u67d0\u4e9b\u6d3b\u52a8\u4e0d\u5f81\u7a0e\uff0c\u4f8b\u5982\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fb9\u5883\u53e3\u5cb8\u7684\u9012\u9001\u670d\u52a1\u4e0d\u5305\u62ec\u56fd\u5185\u9012\u9001\u670d\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u670d\u52a1\u5b8c\u5168\u5728\u8d8a\u5357\u5883\u5916\u63d0\u4f9b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u9645\u7535\u4fe1\u8d39\u7528\u5206\u644a\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue\"><\/span><b>\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a<\/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;\">\u4f01\u4e1a\u6240\u5f97\u7a0e = \u5e94\u7a0e\u6536\u5165 \u00d7 \u7a0e\u7387\uff08\u7a0e\u7387\u4e3a\u6536\u5165\u7684 1% \u81f3 3%\uff09<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91cc\u9762\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">% \u6bd4\u7387\u53d6\u51b3\u4e8e\u6d3b\u52a8\u7c7b\u578b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f8b\u5982\uff1a\u670d\u52a1\u4e1a\u7ea6 5%\uff0c\u8d38\u6613 1 \u2013 2%\uff0c\u5efa\u7b51\u4e1a 2 \u2013 5%\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_noi_dung_khac_can_luu_y\"><\/span><b>\u5176\u4ed6\u9700\u8981\u6ce8\u610f\u7684\u4e8b\u9879<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u4e0a\u8ff0\u5185\u5bb9\u5916\uff0c\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5\u8fd8\u6d89\u53ca\u8bb8\u591a\u91cd\u8981\u95ee\u9898\uff0c\u4f8b\u5982\uff1a<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_thue_doi_voi_du_an_dau_tu_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u6295\u8d44\u9879\u76ee\u7684\u7a0e\u52a1\u7533\u62a5\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u51c6\u5907\u7a0e\u52a1\u7ed3\u7b97\u6587\u4ef6\u65f6\uff0c\u5fc5\u987b\u9075\u5b88\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_von_dau_tu_mo_rong\"><\/span><b>\u6ce8\u518c\u4ee5\u83b7\u5f97\u6269\u5927\u7684\u6295\u8d44\u8d44\u672c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6269\u5927\u6295\u8d44\u8d44\u672c\u7684\u767b\u8bb0\u662f\u5728\u9879\u76ee\u5b9e\u65bd\u5e74\u5ea6\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u65f6\u8fdb\u884c\u7684\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_san_hinh_thanh_tu_Quy_phat_trien_khoa_hoc_cong_nghe\"><\/span><b>\u79d1\u5b66\u6280\u672f\u53d1\u5c55\u57fa\u91d1\u4ea7\u751f\u7684\u8d44\u4ea7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u8be5\u57fa\u91d1\u7528\u4e8e\u5f62\u6210\u56fa\u5b9a\u8d44\u4ea7\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u8d44\u4ea7\u7684\u5269\u4f59\u4ef7\u503c\u5fc5\u987b\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f46\u662f\uff0c\u4f01\u4e1a\u4ecd\u7136\u53ef\u4ee5\u6263\u9664\u6298\u65e7\u5e76\u5c06\u5176\u4f5c\u4e3a\u5408\u6cd5\u652f\u51fa\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u8fd8\u5fc5\u987b\u6309\u7167\u89c4\u5b9a\u7684\u683c\u5f0f\u7f16\u5236\u6709\u5173\u79d1\u6280\u8d44\u91d1\u5206\u914d\u548c\u4f7f\u7528\u60c5\u51b5\u7684\u62a5\u544a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9274\u4e8e\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u77e5\u5bf9\u4f01\u4e1a\u6240\u5f97\u7a0e\u505a\u51fa\u4e86\u91cd\u5927\u4fee\u6539\uff0c\u5efa\u8bae\u53c2\u8003\u8be5\u901a\u77e5\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u53ca\u65f6\u83b7\u5f97\u6709\u5173\u53ef\u6263\u9664\u8d39\u7528\u8bc1\u660e\u3001\u7a0e\u6536\u4f18\u60e0\u8d44\u683c\u7684\u5efa\u8bae\uff0c\u5e76\u786e\u4fdd\u6b63\u786e\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u5ba1\u8ba1\u6216\u68c0\u67e5\u671f\u95f4\u7684\u98ce\u9669\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;\">\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u51fd\u7684\u53d1\u5e03\uff0c\u5bf9\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u548c\u786e\u5b9a\u53ef\u6263\u9664\u8d39\u7528\u3001\u9002\u7528\u7a0e\u6536\u4f18\u60e0\u4ee5\u53ca\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7b49\u6d41\u7a0b\u5e26\u6765\u4e86\u8bf8\u591a\u91cd\u8981\u53d8\u5316\u3002\u8fd9\u4e9b\u65b0\u89c4\u4e0d\u4ec5\u8981\u6c42\u4f01\u4e1a\u89c4\u8303\u5176\u6587\u4ef6\uff0c\u8fd8\u8981\u6c42\u4f01\u4e1a\u6839\u636e\u7b2c67\/2025\/QH15\u53f7\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u548c\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4e3b\u52a8\u786e\u5b9a\u5176\u662f\u5426\u7b26\u5408\u7a0e\u6536\u4f18\u60e0\u6761\u4ef6\uff0c\u5e76\u5bf9\u7eb3\u7a0e\u7533\u62a5\u7684\u51c6\u786e\u6027\u8d1f\u8d23\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>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 thu\u1ebf TNDN v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u00e3 t\u1ea1o ra nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u01a1 ch\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. Nh\u1eefng quy \u0111\u1ecbnh m\u1edbi n\u00e0y [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7873,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7872","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\/7872","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=7872"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7872\/revisions"}],"predecessor-version":[{"id":7906,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7872\/revisions\/7906"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7873"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}