{"id":8124,"date":"2026-04-06T03:18:47","date_gmt":"2026-04-06T10:18:47","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8124"},"modified":"2026-04-08T16:28:44","modified_gmt":"2026-04-08T09:28:44","slug":"cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6\u7b2c 1727\/CT-DNL \u53f7\uff1a\u5173\u4e8e\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u548c\u6240\u9700\u6587\u4ef6\u7684\u6307\u5357\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/108818\/cong-van-1727-ct-dnl-thoi-han-nop-thue-tndn-bo-sung-theo-thue-toi-thieu-toan-cau-trong-nam-2026\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6\u7f16\u53f7 1727\/CT-DNL<\/span><\/a><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u90e8\u95e8\u521a\u521a\u53d1\u5e03\u4e86\u4e00\u9879\u89c4\u5b9a\uff0c\u8981\u6c42\u9002\u7528\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u7684\u4f01\u4e1a\u5b8c\u5168\u5c65\u884c\u5176\u6839\u636e\u6700\u4f4e\u5e94\u7a0e\u6536\u5165\u603b\u989d\u89c4\u5219\uff08IIR\uff09\u7533\u62a5\u548c\u7f34\u7eb3\u989d\u5916\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u4e49\u52a1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u7b2c 1727\/CT-DNL \u53f7\u6b63\u5f0f\u51fd\u662f\u5b9e\u65bd\u8def\u7ebf\u56fe\u7684\u4e0b\u4e00\u6b65\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=209231\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c107\/2023\/QH15\u53f7\u51b3\u8bae<\/span><\/a><span style=\"font-weight: 400;\"> \u56fd\u6c11\u8bae\u4f1a\u548c <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=215112\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c236\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u662f\u4e00\u9879\u653f\u5e9c\u6cd5\u89c4\uff0c\u662f\u7a0e\u52a1\u673a\u5173\u76d1\u7763\u5728\u8d8a\u5357\u8fd0\u8425\u7684\u8de8\u56fd\u516c\u53f8\u7eb3\u7a0e\u4e49\u52a1\u7684\u91cd\u8981\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u4f5c\u4e3a\u63d0\u9192\u4e4b\u5916\uff0c\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u4fe1\u51fd\u8fd8\u4f5c\u4e3a\u4e00\u4efd\u76f4\u63a5\u6307\u5bfc\u6587\u4ef6\uff0c\u89c4\u5b9a\u4e86\u63d0\u4ea4\u6587\u4ef6\u7684\u622a\u6b62\u65e5\u671f\u3001\u6240\u9700\u7684\u8bc1\u660e\u6587\u4ef6\u4ee5\u53ca\u7eb3\u7a0e\u4eba\u5728\u7b2c\u4e00\u7a0e\u52a1\u7ed3\u7b97\u671f\u5185\u7684\u8d23\u4efb\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/14WTmbxLuRjmdTjBA1Pqy4BJg4IG3gOcd\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u4e0b\u8f7d\u6458\u8981\u6587\u4ef6 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Cong_van_so_1727CT-DNL_quy_dinh_ve_Thue_toi_thieu_toan_cau\" >\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u6587\u4ef6\u89c4\u5b9a\u4e86\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Doi_tuong_ap_dung_theo_Cong_van_1727CTDNL\" >\u9002\u7528\u4e8b\u9879\u4f9d\u636e\u7b2c1727\/CT\/DNL\u53f7\u5b98\u65b9\u51fd\u4ef6\u89c4\u5b9a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Thoi_han_nop_ho_so_theo_Cong_van_so_1727CT-DNL\" >\u7533\u8bf7\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u5982\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u6240\u8ff0\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Thoi_han_doi_voi_nam_tai_chinh_dau_tien\" >\u7b2c\u4e00\u8d22\u653f\u5e74\u5ea6\u7684\u622a\u6b62\u65e5\u671f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Thoi_han_ap_dung_cho_cac_nam_tiep_theo\" >\u8be5\u6761\u6b3e\u9002\u7528\u4e8e\u540e\u7eed\u5e74\u4efd\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Ho_so_khai_thue_bat_buoc_theo_Cong_van_so_1727CT-DNL\" >\u6839\u636e\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u51fd\uff0c\u5fc5\u987b\u63d0\u4ea4\u7684\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Vai_tro_cua_Mau_so_01TM_trong_Cong_van_so_1727CT-DNL\" >\u8868\u683c 01\/TM \u5728\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u4ef6\u4e2d\u7684\u4f5c\u7528<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Luu_y_khi_doi_chieu_du_lieu_tai_chinh\" >\u5173\u4e8e\u8d22\u52a1\u6570\u636e\u6838\u5bf9\u7684\u8bf4\u660e<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Trach_nhiem_cua_co_quan_thue_theo_Cong_van_so_1727CT-DNL\" >\u6839\u636e\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u51fd\uff0c\u7a0e\u52a1\u673a\u5173\u7684\u804c\u8d23<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Nghia_vu_cua_doanh_nghiep_theo_Cong_van_so_1727CT-DNL\" >\u6839\u636e\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u51fd\uff0c\u4f01\u4e1a\u6709\u4e49\u52a1\u5c65\u884c\u76f8\u5173\u4e1a\u52a1\u3002<\/a><\/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-1727-ct-dnl-thue-toi-thieu-toan-cau\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#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=\"Cong_van_so_1727CT-DNL_quy_dinh_ve_Thue_toi_thieu_toan_cau\"><\/span><b>\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u6587\u4ef6\u89c4\u5b9a\u4e86\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026 \u5e74 3 \u6708 24 \u65e5\u53d1\u5e03\u4e86\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u6587\u4ef6\uff0c\u6807\u5fd7\u7740\u8d8a\u5357\u6b63\u5f0f\u6309\u7167\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u5b9e\u65bd\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u673a\u5236\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 107\/2023\/QH15 \u53f7\u51b3\u8bae\uff0c\u5728\u8d8a\u5357\u5b9e\u9645\u7a0e\u7387\u4f4e\u4e8e 15% \u7684\u8de8\u56fd\u516c\u53f8\u5c06\u9700\u8981\u7f34\u7eb3\u989d\u5916\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u6b64\uff0c\u7b2c236\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u8be6\u7ec6\u89c4\u5b9a\u4e86\u5982\u4f55\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u3001\u7533\u62a5\u6587\u4ef6\u4ee5\u53ca\u9002\u7528\u6240\u5f97\u7a0e\u89c4\u5219\u7684\u65b9\u6cd5\u3002\u7b2c1727\/CT-DNL\u53f7\u516c\u51fd\u4e3a\u8fd9\u4e9b\u89c4\u5b9a\u7684\u5b9e\u9645\u6267\u884c\u63d0\u4f9b\u4e86\u5177\u4f53\u6307\u5bfc\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_theo_Cong_van_1727CTDNL\"><\/span><b>\u9002\u7528\u4e8b\u9879\u4f9d\u636e\u7b2c1727\/CT\/DNL\u53f7\u5b98\u65b9\u51fd\u4ef6\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\uff0c\u9700\u8981\u63d0\u4ea4\u6700\u4f4e\u5168\u7403\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u5b9e\u4f53\u662f\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\u7684\u8de8\u56fd\u516c\u53f8 (MNE)\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u5e76\u6536\u5165\u8fbe7.5\u4ebf\u6b27\u5143\u6216\u4ee5\u4e0a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u524d\u56db\u4e2a\u8d22\u653f\u5e74\u5ea6\u4e2d\u81f3\u5c11\u6709\u4e24\u4e2a\u8d22\u653f\u5e74\u5ea6\u8fbe\u5230\u6b64\u6536\u5165\u95e8\u69db\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u516c\u53f8\u5728\u8d8a\u5357\u8bbe\u6709\u5206\u652f\u673a\u6784\u6216\u5b50\u516c\u53f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u987b\u9075\u5b88\u6536\u5165\u7eb3\u5165\u89c4\u5219\uff08IIR\uff09\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u6587\u4ef6\u8981\u6c42\u8be5\u7ec4\u4f01\u4e1a\u4e3b\u52a8\u5ba1\u67e5\u5176\u5728\u8d8a\u5357\u7684\u8d22\u52a1\u6570\u636e\u3001\u516c\u53f8\u7ed3\u6784\u548c\u5b9e\u9645\u7a0e\u7387\uff0c\u4ee5\u786e\u5b9a\u662f\u5426\u4f1a\u4ea7\u751f\u4efb\u4f55\u989d\u5916\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_theo_Cong_van_so_1727CT-DNL\"><\/span><b>\u7533\u8bf7\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u5982\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u6240\u8ff0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8127\" aria-describedby=\"caption-attachment-8127\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8127\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL.jpg\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8127\" class=\"wp-caption-text\">\u7533\u8bf7\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u5982\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u6240\u8ff0\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u6700\u91cd\u8981\u7684\u65b9\u9762\u4e4b\u4e00\u662f\u660e\u786e\u89c4\u5b9a\u4e86\u4f01\u4e1a\u5b8c\u6210\u7eb3\u7a0e\u7533\u62a5\u548c\u7f34\u7eb3\u7684\u622a\u6b62\u65e5\u671f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_doi_voi_nam_tai_chinh_dau_tien\"><\/span><b>\u7b2c\u4e00\u8d22\u653f\u5e74\u5ea6\u7684\u622a\u6b62\u65e5\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u6587\u4ef6\u660e\u786e\u89c4\u5b9a\uff0c2024\u8d22\u5e74\u4e3a\u8d8a\u5357\u9996\u6b21\u5b9e\u65bd\u6240\u5f97\u7a0e\u6cd5\uff08IIR\uff09\u7684\u5143\u5e74\u3002\u4e3a\u65b9\u4fbf\u4f01\u4e1a\u51c6\u5907\u9996\u6b21\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u7533\u62a5\u622a\u6b62\u65e5\u671f\u8f83\u4e4b\u540e\u5e74\u4efd\u6709\u6240\u5ef6\u957f\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684 18 \u4e2a\u6708\u5185\u63d0\u4ea4\u7533\u8bf7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u8d22\u653f\u5e74\u5ea6\u4e8e 2024 \u5e74 12 \u6708 31 \u65e5\u7ed3\u675f\uff0c\u5219\u63d0\u4ea4\u7533\u8bf7\u7684\u622a\u6b62\u65e5\u671f\u4e3a 2026 \u5e74 6 \u6708 30 \u65e5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e5f\u662f\u7f34\u7eb3\u4efb\u4f55\u989d\u5916\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6700\u540e\u671f\u9650\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u6839\u636e\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\uff0c\u53d7\u8c03\u6574\u7684\u4f01\u4e1a\u5fc5\u987b\u5728 2026 \u5e74 6 \u6708 30 \u65e5\u4e4b\u524d\u5b8c\u6210\u6240\u6709\u5fc5\u8981\u7684\u6587\u4ef6\uff0c\u4ee5\u907f\u514d\u56e0\u903e\u671f\u4ed8\u6b3e\u800c\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ap_dung_cho_cac_nam_tiep_theo\"><\/span><b>\u8be5\u6761\u6b3e\u9002\u7528\u4e8e\u540e\u7eed\u5e74\u4efd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u5e74\u540e\uff0c\u7b2c 1727\/CT-DNL \u53f7\u901a\u544a\u89c4\u5b9a\uff0c\u7533\u62a5\u671f\u9650\u5c06\u7f29\u77ed\uff0c\u4ee5\u7b26\u5408\u56fd\u9645\u6807\u51c6\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u7533\u62a5\u8868\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u768415\u4e2a\u6708\u5185\u63d0\u4ea4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u622a\u6b62\u65e5\u671f\u4ece\u7b2c\u4e8c\u4e2a\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\u9002\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u76ee\u6807\u662f\u786e\u4fdd\u5404\u56fd\u53ca\u65f6\u5171\u4eab\u7a0e\u52a1\u6570\u636e\uff0c\u4f5c\u4e3a\u5168\u7403\u6253\u51fb\u7a0e\u57fa\u4fb5\u8680\u52aa\u529b\u7684\u4e00\u90e8\u5206\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u89c4\u5b9a\u7684\u7f29\u77ed\u671f\u9650\uff0c\u4f01\u4e1a\u9700\u8981\u63d0\u524d\u51c6\u5907\u6587\u4ef6\uff0c\u5e76\u4ece\u5e74\u521d\u5f00\u59cb\u5efa\u7acb\u6570\u636e\u6536\u96c6\u7a0b\u5e8f\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_khai_thue_bat_buoc_theo_Cong_van_so_1727CT-DNL\"><\/span><b>\u6839\u636e\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u51fd\uff0c\u5fc5\u987b\u63d0\u4ea4\u7684\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8126\" aria-describedby=\"caption-attachment-8126\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8126\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL.jpg\" alt=\"H\u1ed3 s\u01a1 khai thu\u1ebf b\u1eaft bu\u1ed9c theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8126\" class=\"wp-caption-text\">\u6839\u636e\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u51fd\uff0c\u5fc5\u987b\u63d0\u4ea4\u7684\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u6587\u4ef6\u8981\u6c42\u7eb3\u7a0e\u4eba\u6309\u7167\u7b2c236\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c1\u6b3eb\u9879\u7684\u89c4\u5b9a\u51c6\u5907\u6240\u6709\u5fc5\u8981\u6587\u4ef6\u3002\u5982\u679c\u7f3a\u5c11\u4efb\u4f55\u6587\u4ef6\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u8981\u6c42\u63d0\u4f9b\u8865\u5145\u4fe1\u606f\uff0c\u6216\u8005\u7533\u8bf7\u53ef\u80fd\u88ab\u89c6\u4e3a\u65e0\u6548\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6240\u9700\u6587\u4ef6\u6e05\u5355\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u7403\u6700\u4f4e\u7a0e\u52a1\u4fe1\u606f\u7533\u62a5\u8868\u7b2c01\/TKTT-IIR\u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8865\u5145\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7b2c 01\/TNDN-IIR \u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u8868\u683c 01\/TM \u5bf9\u4f1a\u8ba1\u51c6\u5219\u5dee\u5f02\u7684\u89e3\u91ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2024\u8d22\u5e74\u6700\u7ec8\u6bcd\u516c\u53f8\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u65f6\uff0c\u4f1a\u4f7f\u7528\u5404\u7ec4\u6210\u5b9e\u4f53\u7684\u8d22\u52a1\u6570\u636e\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u51fd\uff0c\u8d22\u52a1\u62a5\u544a\u53ef\u4ee5\u63d0\u4ea4\u539f\u4ef6\u6216\u7ecf\u8ba4\u8bc1\u7684\u526f\u672c\u3002\u4f46\u662f\uff0c\u62a5\u544a\u4e2d\u7684\u6240\u6709\u6570\u5b57\u5fc5\u987b\u4e0eIIR\u7533\u62a5\u8868\u4e0a\u7684\u4fe1\u606f\u4e00\u81f4\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Mau_so_01TM_trong_Cong_van_so_1727CT-DNL\"><\/span><b>\u8868\u683c 01\/TM \u5728\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u4ef6\u4e2d\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6240\u9700\u6587\u4ef6\u4e2d\uff0c01\/TM \u8868\u683c\u88ab\u8ba4\u4e3a\u662f\u6700\u590d\u6742\u7684\u30021727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u8981\u6c42\u4f01\u4e1a\u5145\u5206\u89e3\u91ca\u8d8a\u5357\u4f1a\u8ba1\u6570\u636e\u4e0e\u96c6\u56e2\u5408\u5e76\u62a5\u8868\u6570\u636e\u4e4b\u95f4\u7684\u5dee\u5f02\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u539f\u56e0\u662f\u5927\u591a\u6570\u8de8\u56fd\u516c\u53f8\u5728\u5176\u672c\u56fd\u4f7f\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u6216\u4f1a\u8ba1\u51c6\u5219\uff0c\u800c\u8d8a\u5357\u7684\u4f01\u4e1a\u5219\u91c7\u7528\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u8981\u6c42\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;\">\u8bf7\u6e05\u695a\u5730\u89e3\u91caVAS\u548cIFRS\u4e4b\u95f4\u7684\u533a\u522b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u4f53\u8bf4\u660e\u9020\u6210\u4f1a\u8ba1\u5229\u6da6\u5dee\u5f02\u7684\u539f\u56e0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e GloBE \u89c4\u5219\uff0c\u786e\u5b9a\u54ea\u4e9b\u6536\u5165\u4e0d\u4e88\u6263\u9664\u6216\u54ea\u4e9b\u652f\u51fa\u4e0d\u4e88\u6263\u9664\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u8bf4\u660e\u8d8a\u5357\u5b9e\u9645\u7a0e\u7387\uff08ETR\uff09\u7684\u8ba1\u7b97\u65b9\u6cd5\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\uff0c01\/TM \u8868\u683c\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\uff0c\u56e0\u4e3a\u5b83\u662f\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u4f01\u4e1a\u662f\u5426\u9002\u7528\u4f4e\u4e8e 15% \u7a0e\u7387\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_doi_chieu_du_lieu_tai_chinh\"><\/span><b>\u5173\u4e8e\u8d22\u52a1\u6570\u636e\u6838\u5bf9\u7684\u8bf4\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u907f\u514d\u7533\u62a5\u8fc7\u7a0b\u4e2d\u51fa\u73b0\u5dee\u5f02\uff0c\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u5efa\u8bae\u4f01\u4e1a\u5ba1\u67e5\u96c6\u56e2\u5185\u6bcf\u4e2a\u7ec4\u6210\u5355\u4f4d\u7684\u6240\u6709\u8d22\u52a1\u6570\u636e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u7279\u522b\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u8d8a\u5357\u7684\u8d22\u52a1\u62a5\u8868\u4e0e\u96c6\u56e2\u7684\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a VAS \u548c IFRS \u4e4b\u95f4\u7684\u6bcf\u6b21\u8c03\u6574\u521b\u5efa\u4e00\u4e2a\u5355\u72ec\u7684\u8ddf\u8e2a\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u7559\u6240\u6709\u80fd\u591f\u8bc1\u660e\u6570\u636e\u6765\u6e90\u7684\u4f50\u8bc1\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u201c\u5ba1\u8ba1\u8ffd\u8e2a\u201d\uff0c\u4ee5\u5c55\u793a\u4ece\u56fd\u5185\u62a5\u544a\u5230\u7efc\u5408\u62a5\u544a\u7684\u6570\u636e\u6d41\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u7684\u7cbe\u795e\uff0c\u4ece\u4e00\u5f00\u59cb\u5c31\u5efa\u7acb\u4e00\u4efd\u6e05\u6670\u7684\u89e3\u91ca\u6027\u6587\u4ef6\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u88ab\u7a0e\u52a1\u673a\u5173\u53cd\u590d\u8981\u6c42\u63d0\u4f9b\u89e3\u91ca\u6216\u5728\u7a0e\u52a1\u7ed3\u7b97\u540e\u4ea7\u751f\u4e89\u8bae\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_co_quan_thue_theo_Cong_van_so_1727CT-DNL\"><\/span><b>\u6839\u636e\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u51fd\uff0c\u7a0e\u52a1\u673a\u5173\u7684\u804c\u8d23<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u6587\u4ef6\u4e0d\u4ec5\u89c4\u5b9a\u4e86\u4f01\u4e1a\u7684\u4e49\u52a1\uff0c\u8fd8\u660e\u786e\u89c4\u5b9a\u4e86\u7a0e\u52a1\u673a\u5173\u7684\u804c\u8d23\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u90e8\u95e8\u53ca\u5176\u8d1f\u8d23\u7ba1\u7406\u5927\u578b\u4f01\u4e1a\u7684\u5206\u652f\u673a\u6784\u5fc5\u987b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u52a8\u5411\u6bcf\u4e2a\u9002\u7528\u8be5\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u4ef6\u7684\u4f01\u4e1a\u4f20\u64ad\u5176\u5185\u5bb9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76d1\u7763\u5e76\u6566\u4fc3\u4f01\u4e1a\u6309\u65f6\u63d0\u4ea4\u7533\u8bf7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u7535\u5b50\u95e8\u6237\u7f51\u7ad9\u7533\u62a5\u3001\u63d0\u4ea4\u6587\u4ef6\u548c\u7f34\u7eb3\u7a0e\u6b3e\u7684\u8bf4\u660e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u534f\u52a9\u89e3\u51b3\u4e0e IIR \u89c4\u5219\u76f8\u5173\u7684\u95ee\u9898\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u5bf9\u4e8e\u9002\u7528\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u7684\u4f01\u4e1a\uff0c\u5176\u7ba1\u7406\u8d23\u4efb\u7684\u5206\u914d\u5c06\u4f9d\u636e\u7b2c 4441\/CT-DNL \u53f7\u5b98\u65b9\u51fd\u4e2d\u7684\u6e05\u5355\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_cua_doanh_nghiep_theo_Cong_van_so_1727CT-DNL\"><\/span><b>\u6839\u636e\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u51fd\uff0c\u4f01\u4e1a\u6709\u4e49\u52a1\u5c65\u884c\u76f8\u5173\u4e1a\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\uff0c\u7eb3\u7a0e\u4eba\u9700\u8981\u4e3b\u52a8\u5b8c\u6210\u4ee5\u4e0b\u4efb\u52a1\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u8be5\u516c\u53f8\u662f\u5426\u7b26\u5408 IIR \u8d44\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u8d8a\u5357\u7684\u7efc\u5408\u8d22\u653f\u6536\u5165\u6c34\u5e73\u548c\u5b9e\u9645\u7a0e\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u5907\u6240\u6709\u6240\u9700\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u5728 2026 \u5e74 6 \u6708 30 \u65e5\u4e4b\u524d\u5b8c\u6210\u5e76\u7f34\u7eb3\u7b2c\u4e00\u671f\u7a0e\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u6240\u63d0\u4f9b\u7684\u6570\u636e\u51c6\u786e\u65e0\u8bef\uff0c\u5305\u62ec\u6765\u81ea\u5883\u5916\u7ec4\u6210\u5355\u4f4d\u7684\u6570\u636e\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u4e0d\u9075\u5b88\u7b2c 1727\/CT-DNL \u53f7\u5b98\u65b9\u51fd\uff0c\u9664\u4e86\u8981\u53d7\u5230\u7a0e\u52a1\u8fdd\u89c4\u7684\u884c\u653f\u5904\u7f5a\u5916\uff0c\u8fd8\u53ef\u80fd\u9762\u4e34\u8ffd\u6eaf\u5f81\u7a0e\u548c\u6df1\u5165\u68c0\u67e5\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6309\u7167\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u6587\u4ef6\u51c6\u5907\u6587\u4ef6\u7684\u8fc7\u7a0b\u4e2d\uff0c\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u5185\u5bb9\uff1a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\">\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4e3a\u4e86\u63a7\u5236\u6570\u636e\u3001\u5b8c\u6210\u7a0e\u52a1\u7533\u62a5\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u7533\u62a5\u5168\u7403\u6700\u4f4e\u7a0e\u65f6\u51fa\u73b0\u7684\u9519\u8bef\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u80a1\u6743\u7ed3\u6784\u590d\u6742\u7684\u8de8\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u53ef\u80fd\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u56e0\u6b64\u6709\u5fc5\u8981\u4e0e\u4f9b\u5e94\u5546\u8fdb\u884c\u78cb\u5546\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u4eba\u5458\u5c06\u5e2e\u52a9\u4f01\u4e1a\u51c6\u786e\u8bc4\u4f30\u5176\u7eb3\u7a0e\u4e49\u52a1\uff0c\u89c4\u8303\u6587\u4ef6\u6d41\u7a0b\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u5ba1\u8ba1\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;\">\u5728\u8d8a\u5357\u5b9e\u65bd\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u671f\u95f4\uff0c\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u51fd\u5bf9\u4e8e\u5728\u8d8a\u5357\u8fd0\u8425\u7684\u8de8\u56fd\u516c\u53f8\u800c\u8a00\u662f\u4e00\u4efd\u5c24\u4e3a\u91cd\u8981\u7684\u6587\u4ef6\u3002\u4ece\u786e\u5b9a\u9002\u7528\u4e3b\u4f53\u3001\u63d0\u4ea4\u6587\u4ef6\u7684\u622a\u6b62\u65e5\u671f\u3001\u6240\u9700\u8bc1\u660e\u6587\u4ef6\u6e05\u5355\uff0c\u5230\u89e3\u91ca\u4f1a\u8ba1\u5dee\u5f02\u7684\u8981\u6c42\uff0c\u7b2c1727\/CT-DNL\u53f7\u5b98\u65b9\u51fd\u7684\u65b9\u65b9\u9762\u9762\u90fd\u8981\u6c42\u4f01\u4e1a\u505a\u597d\u5145\u5206\u51c6\u5907\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026 \u5e74 6 \u6708 30 \u65e5\u7684\u6700\u540e\u671f\u9650\u5373\u5c06\u5230\u6765\uff0c\u4f01\u4e1a\u5e94\u5c3d\u65e9\u5ba1\u67e5\u6240\u6709\u6570\u636e\u5e76\u5efa\u7acb\u5168\u9762\u7684\u6587\u6863\uff0c\u4ee5\u786e\u4fdd\u5408\u89c4\u6027\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u548c\u7a0e\u52a1\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">\u63a5\u89e6<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8054\u7cfb MAN \u2013 Master Accountant Network \u83b7\u53d6\u514d\u8d39\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u7531\u4ee5\u4e0b\u4eba\u5458\u5ba1\u6838\uff1a <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\u9ece\u9ec4\u5ba3\u5148\u751f<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Man \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>C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL v\u1eeba \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh nh\u1eb1m y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy t\u1eafc t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u (IIR). Vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8125,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8124","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\/8124","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=8124"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8124\/revisions"}],"predecessor-version":[{"id":8140,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8124\/revisions\/8140"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8125"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}