{"id":8043,"date":"2026-03-31T20:47:32","date_gmt":"2026-04-01T03:47:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8043"},"modified":"2026-04-01T18:41:57","modified_gmt":"2026-04-02T01:41:57","slug":"cong-van-319-diem-moi-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/","title":{"rendered":"\u66f4\u65b0\u540e\u7684\u5b98\u65b9\u4fe1\u51fd 319\uff1a\u9002\u7528\u4e8e 2025 \u5e74\u7eb3\u7a0e\u671f\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u65b0\u8981\u70b9\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u968f\u7740\u6570\u5b57\u7ecf\u6d4e\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u76ee\u6807\u6210\u4e3a\u653f\u5e9c\u5173\u6ce8\u7684\u91cd\u70b9\uff0c\u7a0e\u6536\u6cd5\u5f8b\u6846\u67b6\u4e5f\u53d1\u751f\u4e86\u91cd\u5927\u53d8\u5316\u30022026\u5e743\u670819\u65e5\uff0c\u5c71\u7f57\u7701\u7a0e\u52a1\u5c40\u53d1\u5e03\u4e86\u2026\u2026 <\/span><strong><span 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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\">\u901a\u51fd 20\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e00\u4efd\u5177\u6709\u91cc\u7a0b\u7891\u610f\u4e49\u7684\u6587\u4ef6\uff0c\u5b83\u53d6\u4ee3\u4e86\u5341\u591a\u5e74\u524d\u7684\u65e7\u89c4\u7ae0\u5236\u5ea6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u5c06\u4ece\u4f1a\u8ba1\u89d2\u5ea6\u6df1\u5165\u5206\u6790\u7b2c319\u53f7\u901a\u77e5\u4e2d\u5173\u4e8e\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u65b0\u8981\u70b9\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u53ef\u6263\u9664\u8d39\u7528\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5728\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u51fa\u73b0\u6b20\u7a0e\u7684\u98ce\u9669\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1-pvfRpLcs34BY_iX2Zile5IYRT59TqgL\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u4e0b\u8f7d\u6458\u8981\u6587\u4ef6 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Cham_dut_Thong_tu_782014TT-BTC\" >\u7ec8\u6b62\u7b2c78\/2014\/TT-BTC\u53f7\u901a\u51fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Hieu_luc_hoi_to_va_tinh_lien_tuc\" >\u8ffd\u6eaf\u6548\u5e94\u548c\u8fde\u7eed\u6027<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Chi_phi_duoc_tru_Quy_chuan_hoa_ho_so_chung_tu_theo_huong_dan_moi\" >\u53ef\u6263\u9664\u8d39\u7528\uff1a\u6839\u636e\u65b0\u51c6\u5219\u89c4\u8303\u6587\u4ef6\u7f16\u5236\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Chi_phi_dao_tao_Khong_chi_la_hoa_don\" >\u57f9\u8bad\u6210\u672c\uff1a\u4e0d\u4ec5\u4ec5\u662f\u4e00\u5f20\u8d26\u5355\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Chi_phi_tai_tro_va_mau_bieu_moi_01TNDN\" >\u8d44\u91d1\u6210\u672c\u548c\u65b0\u8868\u683c 01\/TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Cac_khoan_chi_khong_tuong_ung_doanh_thu_Co_hoi_cho_doanh_nghiep_khoi_nghiep\" >\u975e\u76c8\u5229\u6027\u652f\u51fa\uff1a\u521b\u4e1a\u516c\u53f8\u7684\u673a\u9047\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Chuyen_doi_xanh_va_chi_phi_giam_phat_thai_Xu_the_Net_Zero\" >\u7eff\u8272\u8f6c\u578b\u548c\u964d\u4f4e\u6392\u653e\u6210\u672c\uff1a\u51c0\u96f6\u8d8b\u52bf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Khung_phap_ly_cho_chi_phi_moi_truong\" >\u73af\u5883\u6210\u672c\u7684\u6cd5\u5f8b\u6846\u67b6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Uu_dai_ve_thue_suat\" >\u7a0e\u7387\u4f18\u60e0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Nguong_thanh_toan_khong_dung_tien_mat_Thay_doi_tu_20_trieu_xuong_5_trieu\" >\u975e\u73b0\u91d1\u652f\u4ed8\u95e8\u69db\uff1a\u4ece 2000 \u4e07\u964d\u81f3 500 \u4e07\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Tac_dong_den_chi_phi_mua_hang_nho_le\" >\u5bf9\u96f6\u552e\u91c7\u8d2d\u6210\u672c\u7684\u5f71\u54cd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Thu_tuc_uy_quyen_cho_ca_nhan_thanh_toan\" >\u6388\u6743\u4e2a\u4eba\u8fdb\u884c\u652f\u4ed8\u7684\u7a0b\u5e8f\u3002<\/a><\/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\/cong-van-319-diem-moi-thue-tndn\/#Thoi_diem_xac_dinh_doanh_thu_Diem_mau_chot_tranh_truy_thu\" >\u6536\u5165\u786e\u8ba4\u65f6\u673a\uff1a\u907f\u514d\u8ffd\u6eaf\u5f81\u7a0e\u7684\u5173\u952e\u6240\u5728\u3002<\/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\/cong-van-319-diem-moi-thue-tndn\/#Doanh_thu_xuat_khau\" >\u51fa\u53e3\u6536\u5165<\/a><\/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\/cong-van-319-diem-moi-thue-tndn\/#Linh_vuc_xay_dung_lap_dat\" >\u5efa\u7b51\u548c\u5b89\u88c5\u884c\u4e1a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Hoat_dong_cung_cap_dich_vu_so\" 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class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Quan_ly_von_dau_tu_va_Quy_Khoa_hoc_Cong_nghe\" >\u6295\u8d44\u8d44\u672c\u7ba1\u7406\u53ca\u79d1\u6280\u57fa\u91d1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Thu_tuc_dang_ky_von_dau_tu_mo_rong\" >\u6269\u5927\u6295\u8d44\u8d44\u672c\u767b\u8bb0\u7a0b\u5e8f<\/a><\/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\/cong-van-319-diem-moi-thue-tndn\/#Xu_ly_Quy_khoa_hoc_va_cong_nghe_khong_su_dung_het\" >\u672a\u4f7f\u7528\u7684\u79d1\u6280\u8d44\u91d1\u7684\u5904\u7406<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Danh_muc_cac_van_ban_bi_thay_the_va_bai_bo_Bang_tra_cuu_cho_ke_toan\" >\u5df2\u5e9f\u6b62\u548c\u5df2\u53d6\u4ee3\u6587\u4ef6\u6e05\u5355\uff1a\u4f1a\u8ba1\u5e08\u53c2\u8003\u8868<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-thue-tndn\/#Loi_khuyen_danh_cho_ke_toan_doanh_nghiep\" >\u7ed9\u4f01\u4e1a\u4f1a\u8ba1\u5e08\u7684\u5efa\u8bae<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-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-27\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-319-diem-moi-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_boi_canh_phap_ly_Tu_Thong_tu_782014TT-BTC_den_Thong_tu_202026TT-BTC\"><\/span><b>\u6cd5\u5f8b\u80cc\u666f\u6982\u8ff0\uff1a\u4ece\u7b2c 78\/2014\/TT-BTC \u53f7\u901a\u77e5\u5230\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u77e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u9002\u7528\u4e8e 2025 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u89c4\u5b9a\u7684\u7b2c 319\/SLA-NVDTPC \u53f7\u901a\u51fd\u7684\u53d1\u5e03\u5e76\u975e\u5c0f\u5e45\u8c03\u6574\uff0c\u800c\u662f\u7a0e\u6cd5\u6574\u5408\u548c\u73b0\u4ee3\u5316\u7684\u7ed3\u679c\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cham_dut_Thong_tu_782014TT-BTC\"><\/span><b>\u7ec8\u6b62\u7b2c78\/2014\/TT-BTC\u53f7\u901a\u51fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7ecf\u8fc712\u5e74\u7684\u5b9e\u65bd\uff0c\u7b2c78\/2014\/TT-BTC\u53f7\u901a\u77e5\u53ca\u5176\u4fee\u6b63\u6848\uff08\u7b2c96\/2015\/TT-BTC\u53f7\u901a\u77e5\uff09\u5df2\u663e\u9732\u51fa\u8bf8\u591a\u4e0d\u518d\u9002\u7528\u4e8e\u73b0\u4ee3\u5546\u4e1a\u6a21\u5f0f\u7684\u5f0a\u7aef\u3002\u6839\u636e\u5173\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u9002\u7528\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u89c4\u7684\u7b2c319\u53f7\u516c\u51fd\uff0c\u6240\u6709\u8fd9\u4e9b\u6587\u4ef6\u5c06\u88ab\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5\u53d6\u4ee3\u3002\u8fd9\u610f\u5473\u7740\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u66f4\u65b0\u5176\u7533\u62a5\u6587\u4ef6\u4e2d\u5f15\u7528\u7684\u6587\u4ef6\u4f53\u7cfb\u4ee5\u53ca\u4f01\u4e1a\u5185\u90e8\u89c4\u7ae0\u5236\u5ea6\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_luc_hoi_to_va_tinh_lien_tuc\"><\/span><b>\u8ffd\u6eaf\u6548\u5e94\u548c\u8fde\u7eed\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5c3d\u7ba1\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5\u4e8e2026\u5e74\u53d1\u5e03\uff0c\u4f46\u5173\u4e8e\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u89c4\u5b9a\u7684\u7b2c319\u53f7\u5b98\u65b9\u51fd\u4ef6\u7684\u5185\u5bb9\u786e\u8ba4\uff0c\u8fd9\u4e9b\u89c4\u5b9a\u76f4\u63a5\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u7a0e\u52a1\u7ed3\u7b97\u671f\u3002\u8fd9\u7ed9\u4f1a\u8ba1\u90e8\u95e8\u5e26\u6765\u4e86\u91cd\u5927\u6311\u6218\uff0c\u56e0\u4e3a\u4ed6\u4eec\u5fc5\u987b\u5ba1\u67e52025\u5e74\u751f\u6210\u7684\u6240\u6709\u6587\u4ef6\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u65b0\u7684\u6587\u4ef6\u7f16\u5236\u6807\u51c6\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_duoc_tru_Quy_chuan_hoa_ho_so_chung_tu_theo_huong_dan_moi\"><\/span><b>\u53ef\u6263\u9664\u8d39\u7528\uff1a\u6839\u636e\u65b0\u51c6\u5219\u89c4\u8303\u6587\u4ef6\u7f16\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8047\" aria-describedby=\"caption-attachment-8047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8047\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru.jpg\" alt=\"C\u1eadp nh\u1eadt C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 v\u1ec1 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-khoan-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8047\" class=\"wp-caption-text\">\u66f4\u65b0\u540e\u7684\u5b98\u65b9\u4fe1\u51fd 319\uff1a\u5173\u4e8e 2025 \u7eb3\u7a0e\u5e74\u5ea6\u9002\u7528\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e2d\u6709\u5173\u53ef\u6263\u9664\u8d39\u7528\u7684\u65b0\u8981\u70b9\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4efb\u4f55\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\uff0c\u8d39\u7528\u8bb0\u5f55\u59cb\u7ec8\u662f\u6700\u53d7\u5173\u6ce8\u7684\u201c\u6218\u573a\u201d\u3002\u968f\u7740\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u7b2c319\u53f7\u901a\u77e5\u7684\u53d1\u5e03\uff0c\u7a0e\u52a1\u673a\u5173\u5df2\u4ece\u201c\u9879\u76ee\u7ba1\u7406\u201d\u7684\u601d\u7ef4\u6a21\u5f0f\u8f6c\u53d8\u4e3a\u201c\u5b9e\u8d28\u7ba1\u7406\u548c\u5b9e\u9645\u8bb0\u5f55\u201d\u7684\u601d\u7ef4\u6a21\u5f0f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dao_tao_Khong_chi_la_hoa_don\"><\/span><b>\u57f9\u8bad\u6210\u672c\uff1a\u4e0d\u4ec5\u4ec5\u662f\u4e00\u5f20\u8d26\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u5f80\uff0c\u57f9\u8bad\u8d39\u7528\u901a\u5e38\u53ea\u9700\u63d0\u4f9b\u53d1\u7968\u548c\u57f9\u8bad\u6388\u6743\u51fd\u5373\u53ef\u3002\u7136\u800c\uff0c\u6839\u636e\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u89c4\u7b2c319\u53f7\u901a\u77e5\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u586b\u5199\u4e00\u5957\u6587\u4ef6\uff0c\u5176\u4e2d\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;\">\u8d22\u52a1\u89c4\u5b9a\/\u52b3\u52a8\u5408\u540c\uff1a\u5fc5\u987b\u660e\u786e\u89c4\u5b9a\u57f9\u8bad\u8d39\u7528\u662f\u516c\u53f8\u7684\u798f\u5229\u8fd8\u662f\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ba4\u8bc1\/\u8d44\u683c\uff1a\u8fd9\u662f\u4e00\u9879\u65b0\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002\u5982\u679c\u5458\u5de5\u53c2\u52a0\u57f9\u8bad\u4f46\u6ca1\u6709\u83b7\u5f97\u57f9\u8bad\u673a\u6784\u9881\u53d1\u7684\u8bc1\u4e66\u6216\u786e\u8ba4\u51fd\uff0c\u5219\u8be5\u9879\u8d39\u7528\u5f88\u53ef\u80fd\u4e0d\u4e88\u62a5\u9500\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57f9\u8bad\u627f\u8bfa\uff1a\u4e3a\u786e\u4fdd\u57f9\u8bad\u5185\u5bb9\u4e0e\u4e1a\u52a1\u8fd0\u8425\u76f8\u5173\uff0c\u516c\u53f8\u5e94\u8981\u6c42\u5458\u5de5\u627f\u8bfa\u5728\u5b8c\u6210\u57f9\u8bad\u8bfe\u7a0b\u540e\u7ee7\u7eed\u63d0\u4f9b\u670d\u52a1\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_tai_tro_va_mau_bieu_moi_01TNDN\"><\/span><b>\u8d44\u91d1\u6210\u672c\u548c\u65b0\u8868\u683c 01\/TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c65\u884c\u4f01\u4e1a\u793e\u4f1a\u8d23\u4efb\u56fa\u7136\u91cd\u8981\uff0c\u4f46\u5982\u679c\u64cd\u4f5c\u4e0d\u5f53\uff0c\u4f01\u4e1a\u5c06\u5931\u53bb\u7a0e\u6536\u4f18\u60e0\u3002\u7b2c319\u53f7\u901a\u77e5\u6982\u8ff0\u4e86\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u65b0\u8981\u70b9\uff0c\u5e76\u5f3a\u8c03\u4e8601\/TNDN\u8868\u683c\u7684\u4f7f\u7528\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u5e94\u6ce8\u610f\uff1a\u6240\u6709\u7528\u4e8e\u6559\u80b2\u3001\u533b\u7597\u4fdd\u5065\u6216\u6551\u707e\u7684\u6350\u6b3e\u90fd\u5fc5\u987b\u6709\u53d7\u8d60\u673a\u6784\u548c\u4f01\u4e1a\u4ee3\u8868\u7b7e\u5b57\u786e\u8ba4\u7684\u8bc1\u660e\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u6b3e\u51ed\u8bc1\uff1a\u5982\u679c\u91d1\u989d\u8fbe\u5230 500 \u4e07\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\uff08\u6839\u636e\u65b0\u7684\u95e8\u69db\uff09\uff0c\u5219\u5fc5\u987b\u4f7f\u7528\u975e\u73b0\u91d1\u4ed8\u6b3e\u51ed\u8bc1\uff08\u94f6\u884c\u8f6c\u8d26\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_khong_tuong_ung_doanh_thu_Co_hoi_cho_doanh_nghiep_khoi_nghiep\"><\/span><b>\u975e\u76c8\u5229\u6027\u652f\u51fa\uff1a\u521b\u4e1a\u516c\u53f8\u7684\u673a\u9047\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u5173\u4e8e\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u89c4\u7684\u7b2c319\u53f7\u901a\u77e5\u4e2d\u7684\u4e00\u4e2a\u91cd\u8981\u8fdb\u5c55\u3002\u6b64\u524d\uff0c\u8bb8\u591a\u5df2\u53d1\u751f\u4f46\u201c\u5c1a\u672a\u4ea7\u751f\u6536\u5165\u201d\u7684\u652f\u51fa\u7ecf\u5e38\u53d7\u5230\u7a0e\u52a1\u5b98\u5458\u7684\u8d28\u7591\u3002\u73b0\u5728\uff0c\u4ee5\u4e0b\u7c7b\u578b\u7684\u652f\u51fa\u5c06\u4e0d\u518d\u53d7\u5230\u8d28\u7591\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u6807\u5931\u8d25\u7684\u8d39\u7528\uff1a\u5982\u679c\u6295\u6807\u548c\u672a\u4e2d\u6807\u901a\u77e5\u6240\u9700\u7684\u6240\u6709\u5fc5\u8981\u6587\u4ef6\u9f50\u5168\uff0c\u5219\u8fd9\u4e9b\u8d39\u7528\u53ef\u4ee5\u6263\u9664\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea7\u54c1\u7814\u7a76\u4e0d\u6210\u529f\uff1a\u5982\u679c\u7814\u7a76\u62a5\u544a\u548c\u7ec8\u6b62\u9879\u76ee\u7684\u51b3\u5b9a\u7531\u8463\u4e8b\u4f1a\u505a\u51fa\uff0c\u5219\u4e88\u4ee5\u63a5\u53d7\u3002<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 319 \u53f7\u5b98\u65b9\u51fd\uff0c\u5bf9\u9002\u7528\u4e8e 2025 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u65b0\u8981\u70b9\u8fdb\u884c\u6587\u4ef6\u6458\u8981\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u8d39\u7528\u7c7b\u578b<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u6838\u5fc3\u6587\u4ef6<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u4f1a\u8ba1\u5e08\u987b\u77e5<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u62db\u6807\u5931\u8d25\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u62db\u6807\u6587\u4ef6\u548c\u7ed3\u679c\u901a\u77e5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u540c\u65f6\u4fdd\u5b58\u7eb8\u8d28\u7248\u548c\u7535\u5b50\u7248\u6587\u4ef6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7814\u7a76\u5931\u8d25\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9879\u76ee\u63d0\u6848\u53ca\u7814\u7a76\u6210\u679c\u62a5\u544a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5fc5\u987b\u8bc1\u660e\u5176\u53ef\u884c\u6027\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5f85\u79df\u623f\u4ea7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6240\u6709\u6743\u8bb0\u5f55\u548c\u6298\u65e7\u8868<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6298\u65e7\u4e0d\u5f97\u8d85\u8fc7\u89c4\u5b9a\u7684\u65f6\u95f4\u505c\u6b62\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d7\u635f\u5e93\u5b58<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e93\u5b58\u8bb0\u5f55\u548c\u9500\u6bc1\u51b3\u5b9a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9700\u8981\u63d0\u4f9b\u7167\u7247\u6216\u89c6\u9891\u4f5c\u4e3a\u8bc1\u636e\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8fd9\u4e9b\u7279\u5b9a\u8d39\u7528\uff0c\u4f01\u4e1a\u9700\u8981\u6309\u65f6\u95f4\u987a\u5e8f\u4fdd\u5b58\u8bb0\u5f55\uff0c\u4ee5\u4fbf\u5728\u5ba1\u8ba1\u65f6\u80fd\u591f\u7acb\u5373\u505a\u51fa\u89e3\u91ca\u3002\u5982\u679c\u4e0a\u8ff0\u7c7b\u522b\u4e2d\u7f3a\u5c11\u4efb\u4f55\u539f\u59cb\u8bc1\u660e\u6587\u4ef6\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\u62d2\u7edd\u8ba4\u53ef\u8fd9\u4e9b\u8d39\u7528\uff0c\u4ece\u800c\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u5177\u4f53\u89c4\u5b9a\u8bf7\u53c2\u89c1\u5173\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u9002\u7528\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u89c4\u5b9a\u7684\u7b2c319\u53f7\u901a\u77e5\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_doi_xanh_va_chi_phi_giam_phat_thai_Xu_the_Net_Zero\"><\/span><b>\u7eff\u8272\u8f6c\u578b\u548c\u964d\u4f4e\u6392\u653e\u6210\u672c\uff1a\u51c0\u96f6\u8d8b\u52bf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8046\" aria-describedby=\"caption-attachment-8046\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8046\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh.jpg\" alt=\"C\u1eadp nh\u1eadt C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 v\u1ec1 chuy\u1ec3n \u0111\u1ed5i xanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-ve-chuyen-doi-xanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8046\" class=\"wp-caption-text\">\u66f4\u65b0\u540e\u7684\u5b98\u65b9\u4fe1\u51fd 319\uff1a\u5173\u4e8e\u7eff\u8272\u8f6c\u578b\uff0c\u9002\u7528\u4e8e 2025 \u5e74\u7eb3\u7a0e\u671f\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u65b0\u8981\u70b9\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u6b63\u52aa\u529b\u5c65\u884c\u5176\u5728COP26\u4e0a\u4f5c\u51fa\u7684\u627f\u8bfa\u3002\u7b2c319\u53f7\u901a\u77e5\u6982\u8ff0\u4e86\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u65b0\u8981\u70b9\uff0c\u5e76\u660e\u786e\u4e86\u5bf9\u73af\u5883\u652f\u51fa\u96c6\u56e2\u7684\u6fc0\u52b1\u63aa\u65bd\u548c\u6307\u5bfc\u65b9\u9488\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_cho_chi_phi_moi_truong\"><\/span><b>\u73af\u5883\u6210\u672c\u7684\u6cd5\u5f8b\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u6295\u8d44\u5efa\u8bbe\u7b26\u5408ESG\u6807\u51c6\u7684\u5c4b\u9876\u592a\u9633\u80fd\u53d1\u7535\u7cfb\u7edf\u6216\u6c61\u6c34\u5904\u7406\u7cfb\u7edf\uff0c\u4e14\u76f8\u5173\u6587\u4ef6\u900f\u660e\u516c\u5f00\uff0c\u5219\u8fd9\u4e9b\u6210\u672c\u53ef\u5168\u989d\u62b5\u6263\u3002\u5173\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u65b0\u89c4\u5b9a\u7684\u7b2c319\u53f7\u901a\u77e5\u8981\u6c42\u4f01\u4e1a\u5177\u5907\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;\">\u8be6\u7ec6\u7684\u9879\u76ee\/\u8ba1\u5212\u5df2\u83b7\u6279\u51c6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u83b7\u5f97\u76f8\u5173\u673a\u6784\u9881\u53d1\u7684\u73af\u5883\u6807\u51c6\u8ba4\u8bc1\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_dai_ve_thue_suat\"><\/span><b>\u7a0e\u7387\u4f18\u60e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u867d\u7136\u6807\u51c6\u7a0e\u7387\u4ecd\u4e3a 20%\uff0c\u4f46\u5bf9\u4e8e\u7eff\u8272\u9879\u76ee\uff0c\u5982\u679c\u4f01\u4e1a\u7b26\u5408 2025 \u5e74\u7eb3\u7a0e\u5e74\u5ea6\u9002\u7528\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d77\u5f81\u70b9\u7b2c 319 \u53f7\u901a\u77e5\u4e2d\u6700\u65b0\u89c4\u5b9a\u4e2d\u63d0\u5230\u7684\u6295\u8d44\u6fc0\u52b1\u7c7b\u522b\uff0c\u5219\u524d 15 \u5e74\u53ef\u4eab\u53d7 10% \u7684\u4f18\u60e0\u7a0e\u7387\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_thanh_toan_khong_dung_tien_mat_Thay_doi_tu_20_trieu_xuong_5_trieu\"><\/span><b>\u975e\u73b0\u91d1\u652f\u4ed8\u95e8\u69db\uff1a\u4ece 2000 \u4e07\u964d\u81f3 500 \u4e07\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8045\" aria-describedby=\"caption-attachment-8045\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8045\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat.jpg\" alt=\"C\u1eadp nh\u1eadt C\u00f4ng v\u0103n 319 \u0111i\u1ec3m m\u1edbi thu\u1ebf TNDN \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2025 quy \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cap-nhat-Cong-van-319-diem-moi-thue-TNDN-ap-dung-ky-tinh-thue-2025-quy-dinh-nguong-doanh-thu-khong-dung-tien-mat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8045\" class=\"wp-caption-text\">\u66f4\u65b0\u540e\u7684\u5b98\u65b9\u4fe1\u51fd 319\uff1a\u5173\u4e8e\u9002\u7528\u4e8e 2025 \u5e74\u7eb3\u7a0e\u671f\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u65b0\u8981\u70b9\uff0c\u660e\u786e\u4e86\u975e\u73b0\u91d1\u6536\u5165\u7684\u95e8\u69db\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5bf9\u652f\u4ed8\u4f1a\u8ba1\u5e08\u6765\u8bf4\u662f\u4e00\u4e2a\u91cd\u5927\u6253\u51fb\u3002\u6839\u636e\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u7b2c319\u53f7\u901a\u77e5\u7684\u8def\u7ebf\u56fe\uff0c\u53ef\u6263\u9664\u8d39\u7528\u7684\u6700\u9ad8\u73b0\u91d1\u652f\u4ed8\u95e8\u69db\u5df2\u4ece2000\u4e07\u8d8a\u5357\u76fe\u5927\u5e45\u964d\u4f4e\u81f3500\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_den_chi_phi_mua_hang_nho_le\"><\/span><b>\u5bf9\u96f6\u552e\u91c7\u8d2d\u6210\u672c\u7684\u5f71\u54cd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6240\u6709\u91d1\u989d\u8d85\u8fc7500\u4e07\u8d8a\u5357\u76fe\u7684\u8d27\u7269\u548c\u670d\u52a1\u53d1\u7968\u5fc5\u987b\u901a\u8fc7\u516c\u53f8\u94f6\u884c\u8d26\u6237\u8f6c\u8d26\u3002\u4f1a\u8ba1\u9700\u7acb\u5373\u901a\u77e5\u91c7\u8d2d\u90e8\u95e8\u8c03\u6574\u4ed8\u6b3e\u65b9\u5f0f\u3002\u6839\u636e2025\u7eb3\u7a0e\u5e74\u5ea6\u9002\u7528\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u89c4\u7b2c319\u53f7\u901a\u77e5\uff0c\u4efb\u4f55\u8bd5\u56fe\u62c6\u5206\u53d1\u7968\u4ee5\u89c4\u907f\u6b64\u95e8\u69db\u7684\u884c\u4e3a\u90fd\u5c06\u53d7\u5230\u7a0e\u52a1\u673a\u5173\u7684\u4e25\u683c\u5ba1\u67e5\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_uy_quyen_cho_ca_nhan_thanh_toan\"><\/span><b>\u6388\u6743\u4e2a\u4eba\u8fdb\u884c\u652f\u4ed8\u7684\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u5458\u5de5\u4f7f\u7528\u4e2a\u4eba\u4fe1\u7528\u5361\u8fdb\u884c\u652f\u4ed8\uff08\u4f8b\u5982\u9884\u8ba2\u673a\u7968\u3001\u9152\u5e97\u623f\u95f4\uff09\uff0c\u4f01\u4e1a\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;\">\u91d1\u878d\u6cd5\u89c4\u5141\u8bb8\u6388\u6743\u59d4\u6258\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u663e\u793a\uff0c\u9000\u6b3e\u5df2\u4ece\u516c\u53f8\u8d26\u6237\u8f6c\u5165\u5458\u5de5\u8d26\u6237\uff0c\u91d1\u989d\u4e0e\u53d1\u7968\u4e0a\u7684\u91d1\u989d\u5b8c\u5168\u4e00\u81f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 319 \u53f7\u901a\u77e5\u6982\u8ff0\u4e86\u9002\u7528\u4e8e 2025 \u5e74\u7eb3\u7a0e\u671f\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u65b0\u8981\u70b9\uff0c\u5f3a\u8c03\u53d1\u7968\u3001\u6388\u6743\u4e66\u548c\u94f6\u884c\u6587\u4ef6\u4e4b\u95f4\u9700\u8981\u4fdd\u6301\u4e00\u81f4\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xac_dinh_doanh_thu_Diem_mau_chot_tranh_truy_thu\"><\/span><b>\u6536\u5165\u786e\u8ba4\u65f6\u673a\uff1a\u907f\u514d\u8ffd\u6eaf\u5f81\u7a0e\u7684\u5173\u952e\u6240\u5728\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9519\u8bef\u786e\u5b9a\u6536\u5165\u65f6\u95f4\u4f1a\u5bfc\u81f4\u7a0e\u6b3e\u903e\u671f\u7f34\u7eb3\uff0c\u5e76\u5904\u4ee5\u6bcf\u65e50.031 TP3T\u7684\u7f5a\u6b3e\u3002\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5\uff08\u901a\u8fc7\u7b2c319\u53f7\u516c\u51fd\uff09\u660e\u786e\u4e86\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d77\u5f81\u70b9\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_xuat_khau\"><\/span><b>\u51fa\u53e3\u6536\u5165<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51fa\u53e3\u8d27\u7269\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7a0e\u6536\u5165\u4ee5\u6d77\u5173\u624b\u7eed\u5b8c\u6210\u65e5\uff08\u5373\u5b9e\u9645\u51fa\u53e3\u786e\u8ba4\u65e5\uff09\u4e3a\u51c6\u3002\u4f1a\u8ba1\u4eba\u5458\u9700\u4ed4\u7ec6\u6838\u5bf9\u5546\u4e1a\u53d1\u7968\u65e5\u671f\u4e0e\u6d77\u5173\u7533\u62a5\u5355\u65e5\u671f\uff0c\u4ee5\u4fbf\u6839\u636e2025\u7eb3\u7a0e\u5e74\u5ea6\u9002\u7528\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u7b2c319\u53f7\u901a\u77e5\u7684\u6307\u5bfc\uff0c\u6b63\u786e\u8bb0\u5f552025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u7eb3\u7a0e\u671f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Linh_vuc_xay_dung_lap_dat\"><\/span><b>\u5efa\u7b51\u548c\u5b89\u88c5\u884c\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6536\u5165\u7684\u786e\u8ba4\u4f9d\u636e\u662f\u6bcf\u4e2a\u9a8c\u6536\u9636\u6bb5\u7684\u4ef7\u503c\u6216\u6574\u4e2a\u9879\u76ee\u7684\u9a8c\u6536\u4ef7\u503c\u3002\u7b2c319\u53f7\u901a\u77e5\uff08\u4e00\u9879\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u65b0\u89c4\u5b9a\uff09\u8981\u6c42\u9a8c\u6536\u62a5\u544a\u5fc5\u987b\u7531\u6240\u6709\u76f8\u5173\u65b9\u7b7e\u5b57\uff0c\u4e14\u62a5\u544a\u4e0a\u7684\u65e5\u671f\u5e94\u4f5c\u4e3a\u6536\u5165\u786e\u8ba4\u7684\u552f\u4e00\u4f9d\u636e\uff0c\u800c\u975e\u4ec5\u4ec5\u4f9d\u636e\u201c\u662f\u5426\u5df2\u6536\u5230\u6b3e\u9879\u201d\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoat_dong_cung_cap_dich_vu_so\"><\/span><b>\u6570\u5b57\u670d\u52a1\u63d0\u4f9b\u6d3b\u52a8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6536\u5165\u7684\u786e\u5b9a\u65f6\u95f4\u4e3a\u670d\u52a1\u5b8c\u6210\u4e4b\u65f6\u6216\u53d1\u7968\u5f00\u5177\u4e4b\u65f6\uff0c\u4ee5\u8f83\u65e9\u8005\u4e3a\u51c6\u3002\u8fd9\u4e00\u70b9\u5728\u5173\u4e8e\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u89c4\u7684\u7b2c319\u53f7\u901a\u77e5\u4e2d\u9700\u8981\u7279\u522b\u6ce8\u610f\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai_va_kinh_doanh_xuyen_bien_gioi\"><\/span><b>\u5916\u8d44\u4f01\u4e1a\u548c\u8de8\u5883\u4f01\u4e1a\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u7684\u7a0e\u6536\u653f\u7b56\u65e8\u5728\u904f\u5236\u7a0e\u57fa\u4fb5\u8680\u3002\u7b2c319\u53f7\u901a\u77e5\u5f15\u5165\u4e86\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u89c4\uff0c\u5bf9\u5728\u8d8a\u5357\u6709\u6536\u5165\u7684\u5916\u56fd\u5b9e\u4f53\u5236\u5b9a\u4e86\u66f4\u4e25\u683c\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_nha_thau_va_kinh_doanh_so\"><\/span><b>\u627f\u5305\u5546\u7a0e\u52a1\u548c\u6570\u5b57\u4e1a\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u5728\u8d8a\u5357\u6ca1\u6709\u5e38\u8bbe\u673a\u6784\uff0c\u5728\u7ebf\u5e7f\u544a\u5e73\u53f0\u548c\u8de8\u5883\u6570\u5b57\u5185\u5bb9\u63d0\u4f9b\u5546\u7b49\u5e73\u53f0\u4ecd\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u6839\u636e\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c319\u53f7\u901a\u77e5\uff0c\u8d8a\u5357\u652f\u4ed8\u65b9\u6709\u8d23\u4efb\u4ee3\u8868\u7eb3\u7a0e\u4eba\u4ee3\u6263\u4ee3\u7f34\u5e76\u7533\u62a5\u7a0e\u6b3e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_nhuong_von_noi_bo_tap_doan\"><\/span><b>\u516c\u53f8\u5185\u90e8\u8d44\u672c\u8f6c\u79fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8de8\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u597d\u6d88\u606f\u662f\u65b0\u7684\u5185\u90e8\u8d44\u672c\u8f6c\u79fb\u514d\u7a0e\u89c4\u5b9a\u51fa\u53f0\u3002\u7136\u800c\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u6839\u636e2025\u7eb3\u7a0e\u5e74\u5ea6\u9002\u7528\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d77\u5f81\u70b9\u7b2c319\u53f7\u901a\u77e5\u4e2d\u7684\u6307\u5bfc\u539f\u5219\uff0c\u4ed4\u7ec6\u8bc4\u4f30\u6709\u5173\u201c\u6700\u9ad8\u6bcd\u516c\u53f8\u201d\u548c\u201c\u6301\u80a1\u6bd4\u4f8b\u4e0d\u53d8\u201d\u7684\u6761\u4ef6\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_von_dau_tu_va_Quy_Khoa_hoc_Cong_nghe\"><\/span><b>\u6295\u8d44\u8d44\u672c\u7ba1\u7406\u53ca\u79d1\u6280\u57fa\u91d1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4f18\u5316\u6210\u672c\u7684\u540c\u65f6\uff0c\u8d44\u672c\u548c\u4e13\u9879\u8d44\u91d1\u7684\u7ba1\u7406\u4e5f\u5728\u52a0\u5f3a\uff0c\u4ee5\u786e\u4fdd\u6fc0\u52b1\u63aa\u65bd\u60e0\u53ca\u5408\u9002\u7684\u53d7\u76ca\u4eba\u5e76\u7528\u4e8e\u5408\u9002\u7684\u7528\u9014\u3002\u4ee5\u4e0b\u662f\u6839\u636e\u65b0\u51c6\u5219\u5236\u5b9a\u7684\u62a5\u544a\u7a0b\u5e8f\u548c\u8d44\u91d1\u4f59\u989d\u5904\u7406\u7684\u5173\u952e\u8981\u70b9\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_dang_ky_von_dau_tu_mo_rong\"><\/span><b>\u6269\u5927\u6295\u8d44\u8d44\u672c\u767b\u8bb0\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76ee\u524d\u4eab\u53d7\u6269\u5f20\u6295\u8d44\u9879\u76ee\u7a0e\u6536\u4f18\u60e0\u7684\u4f01\u4e1a\u5e94\u6ce8\u610f\uff1a\u5173\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u9002\u7528\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u89c4\u5b9a\u7684\u7b2c319\u53f7\u901a\u77e5\u8981\u6c42\uff0c\u4f01\u4e1a\u5728\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u540c\u65f6\uff0c\u5fc5\u987b\u4ee5\u4e66\u9762\u5f62\u5f0f\u7533\u62a5\u5b9e\u9645\u6295\u5165\u8d44\u672c\u3002\u82e5\u5ffd\u7565\u6b64\u9879\u89c4\u5b9a\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u5931\u53bb\u6269\u5f20\u6295\u8d44\u6240\u5f97\u7684\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_Quy_khoa_hoc_va_cong_nghe_khong_su_dung_het\"><\/span><b>\u672a\u4f7f\u7528\u7684\u79d1\u6280\u8d44\u91d1\u7684\u5904\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e94\u5e74\u540e\u79d1\u6280\u57fa\u91d1\u672a\u4f7f\u7528\u6216\u4f7f\u7528\u91d1\u989d\u4e0d\u8db370%\uff0c\u4f01\u4e1a\u5fc5\u987b\u8865\u7f34\u672a\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u53ca\u5e94\u8ba1\u5229\u606f\u3002\u8fd9\u662f\u5173\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u9002\u7528\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u653f\u7b56\u7684319\u53f7\u901a\u77e5\u4e2d\u7684\u4e00\u9879\u91cd\u8981\u5185\u5bb9\uff0c\u65e8\u5728\u9632\u6b62\u4f01\u4e1a\u5229\u7528\u8be5\u653f\u7b56\u62d6\u5ef6\u7eb3\u7a0e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_cac_van_ban_bi_thay_the_va_bai_bo_Bang_tra_cuu_cho_ke_toan\"><\/span><b>\u5df2\u5e9f\u6b62\u548c\u5df2\u53d6\u4ee3\u6587\u4ef6\u6e05\u5355\uff1a\u4f1a\u8ba1\u5e08\u53c2\u8003\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u65b9\u4fbf\u8d77\u89c1\uff0c\u4ee5\u4e0b\u5217\u51fa\u4e00\u4e9b\u81ea\u7b2c319\u53f7\u901a\u77e5\u5b9e\u65bd\u4ee5\u6765\u5df2\u5931\u6548\u7684\u6587\u4ef6\uff0c\u8be5\u901a\u77e5\u89c4\u5b9a\u4e86\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7a0e\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 78\/2014\/TT-BTC \u53f7\u901a\u544a\uff1a\u5b8c\u5168\u53d6\u4ee3\u4e4b\u524d\u7684\u901a\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 119\/2014\/TT-BTC \u53f7\u901a\u77e5\uff1a\u5e9f\u9664\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u76f8\u5173\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 151\/2014\/TT-BTC \u53f7\u901a\u77e5\uff1a\u5e9f\u9664\u6709\u5173\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ba1\u7406\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 96\/2015\/TT-BTC \u53f7\u901a\u544a\uff1a\u5b8c\u5168\u53d6\u4ee3\u4e4b\u524d\u7684\u901a\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 103\/2014\/TT-BTC \u53f7\u901a\u77e5\uff1a\u6839\u636e\u7b2c 319\/SLA-NVDTPC \u53f7\u516c\u51fd\uff0c\u5bf9\u5916\u56fd\u627f\u5305\u5546\u7684\u7a0e\u6536\u8ba1\u7b97\u673a\u5236\u8fdb\u884c\u53d8\u66f4\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_danh_cho_ke_toan_doanh_nghiep\"><\/span><b>\u7ed9\u4f01\u4e1a\u4f1a\u8ba1\u5e08\u7684\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9274\u4e8e\u7b2c319\u53f7\u901a\u77e5\u5bf92025\u7eb3\u7a0e\u5e74\u5ea6\u9002\u7528\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u89c4\u5b9a\u8fdb\u884c\u4e86\u91cd\u5927\u4fee\u6539\uff0c\u4f01\u4e1a\u9700\u8981\u7acb\u5373\u91c7\u53d6\u4ee5\u4e0b\u4e09\u4e2a\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;\">\u7b2c\u4e00\u6b65\uff1a\u5ba1\u68382025\u5e74\u7684\u6587\u6863\u7cfb\u7edf\u3002\u7531\u4e8e\u7b2c20\u53f7\u901a\u77e5\u81ea2025\u7eb3\u7a0e\u5e74\u5ea6\u8d77\u751f\u6548\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u68c0\u67e5\u91d1\u989d\u5728500\u4e07\u81f32000\u4e07\u8d8a\u5357\u76fe\u4e4b\u95f4\u4e14\u4ee5\u73b0\u91d1\u652f\u4ed8\u7684\u53d1\u7968\u3002\u5982\u6709\u53ef\u80fd\uff0c\u8bf7\u6839\u636e\u9002\u7528\u4e8e2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u89c4\u7b2c319\u53f7\u901a\u77e5\u8fdb\u884c\u8c03\u6574\u6216\u627e\u5230\u5408\u7406\u7684\u89e3\u91ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 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400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p 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\"><b>\u9ece\u9ec4\u5ba3<\/b><\/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 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Ng\u00e0y 19\/3\/2026, C\u1ee5c Thu\u1ebf t\u1ec9nh S\u01a1n La \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 319\/SLA-NVDTPC nh\u1eb1m h\u01b0\u1edbng d\u1eabn [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8044,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8043","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\/8043","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=8043"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8043\/revisions"}],"predecessor-version":[{"id":8060,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8043\/revisions\/8060"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8044"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}