{"id":8291,"date":"2026-04-22T14:40:47","date_gmt":"2026-04-22T07:40:47","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8291"},"modified":"2026-04-24T11:50:43","modified_gmt":"2026-04-24T04:50:43","slug":"cong-van-2218-ct-cs","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cong-van-2218-ct-cs\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6 2218\/CT-CS\uff1a\u7535\u5b50\u53d1\u7968\u6cd5\u89c4\u6700\u65b0\u66f4\u65b0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6570\u5b57\u7ecf\u6d4e\u5feb\u901f\u53d1\u5c55\u7684\u80cc\u666f\u4e0b\uff0c\u901a\u8fc7\u7535\u5b50\u53d1\u7968\uff08\u7535\u5b50\u53d1\u7968\uff09\u8fdb\u884c\u7684\u7a0e\u52a1\u7ba1\u7406\u4e0d\u65ad\u6539\u8fdb\uff0c\u4ee5\u4fbf\u5229\u4f01\u4e1a\u8fd0\u8425\u5e76\u63d0\u9ad8\u900f\u660e\u5ea6\u30022026\u5e744\u67089\u65e5\uff0c\u7a0e\u52a1\u90e8\u95e8\u53d1\u5e03\u4e86\u2026\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-2218-ct-cs-2026-cua-cuc-thue-ve-hoa-don-dien-tu-431619-d6.html\" target=\"_blank\" rel=\"noopener\">\u5b98\u65b9\u6587\u4ef6 2218\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5df2\u9001\u4ea4\u6797\u540c\u7701\u7a0e\u52a1\u5c40\uff0c\u5c31\u7535\u5b50\u53d1\u7968\u7684\u5e94\u7528\u63d0\u4f9b\u4e86\u91cd\u8981\u6307\u5bfc\uff0c\u7279\u522b\u662f\u5173\u4e8e\u6536\u94f6\u673a\u751f\u6210\u7684\u53d1\u7968\u548c\u65e0\u4ee3\u7801\u53d1\u7968\u7684\u4f7f\u7528\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u5c06\u6df1\u5165\u5206\u6790\u7b2c 2218\/CT-CS \u53f7\u5b98\u65b9\u51fd\u4e2d\u63d0\u5230\u7684\u6cd5\u5f8b\u4f9d\u636e\u548c\u5b9e\u65bd\u5185\u5bb9\uff0c\u4ee5\u5e2e\u52a9\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u4e86\u89e3\u73b0\u884c\u6cd5\u89c4\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1OR7tpaVm_ADJRhapAPt3hGe-zYzAQajD\/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\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-2218-ct-cs\/#Nghi_dinh_1232020ND-CP_va_sua_doi_tai_Nghi_dinh_702025ND-CP\" >\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u5176\u5728\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u4fee\u6b63\u6848<\/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-2218-ct-cs\/#Quy_dinh_ve_thoi_diem_lap_hoa_don\" >\u5173\u4e8e\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u89c4\u5b9a\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-2218-ct-cs\/#Huong_dan_thi_hanh_tai_Thong_tu_322025TT-BTC\" >\u5b9e\u65bd\u6307\u5357\u89c1\u7b2c 32\/2025\/TT-BTC \u53f7\u901a\u51fd\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-2218-ct-cs\/#Doi_tuong_su_dung_hoa_don_khong_co_ma_theo_Cong_van_2218CT-CS\" >\u5b98\u65b9\u51fd\u4ef6 2218\/CT-CS \u4e2d\u89c4\u5b9a\u4e86\u4f7f\u7528\u65e0\u4ee3\u7801\u53d1\u7968\u7684\u5b9e\u4f53\u3002<\/a><\/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-2218-ct-cs\/#Phan_tich_sau_ve_Hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien\" >\u5bf9\u6536\u94f6\u673a\u751f\u6210\u7684\u7535\u5b50\u53d1\u7968\u8fdb\u884c\u6df1\u5165\u5206\u6790\u3002<\/a><\/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-2218-ct-cs\/#Nhung_luu_y_thuc_thi_danh_cho_doanh_nghiep_sau_Cong_van_2218CT-CS\" >\u9075\u5faa\u7b2c 2218\/CT-CS \u53f7\u5b98\u65b9\u51fd\u7684\u4f01\u4e1a\u5b9e\u65bd\u8bf4\u660e<\/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-2218-ct-cs\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-2218-ct-cs\/#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_Cong_van_2218CT-CS_ve_hoa_don_dien_tu\"><\/span><b>\u5173\u4e8e\u7535\u5b50\u53d1\u7968\u7684\u7b2c2218\/CT-CS\u53f7\u5b98\u65b9\u51fd\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e744\u67089\u65e5\uff0c\u7a0e\u52a1\u5c40\u6536\u5230\u6797\u540c\u7701\u7a0e\u52a1\u5c40\u7b2c676\/LDO-QLDN2\u53f7\u516c\u51fd\uff0c\u8bf7\u6c42\u6307\u5bfc\u5f53\u5730\u5728\u5b9e\u65bd\u7535\u5b50\u53d1\u7968\u8fc7\u7a0b\u4e2d\u9047\u5230\u7684\u56f0\u96be\u3002\u4e3a\u89e3\u51b3\u6b64\u95ee\u9898\uff0c\u7a0e\u52a1\u5c40\u53d1\u5e03\u4e86\u7b2c2218\/CT-CS\u53f7\u516c\u51fd\uff0c\u8be5\u516c\u51fd\u4e0d\u4ec5\u9488\u5bf9\u6797\u540c\u7701\u7684\u5177\u4f53\u60c5\u51b5\uff0c\u800c\u4e14\u5bf9\u5168\u56fd\u8bb8\u591a\u6b63\u5728\u6839\u636e2025\u5e74\u6700\u65b0\u901a\u77e5\u548c\u6cd5\u4ee4\u8fdb\u884c\u8f6c\u578b\u7684\u4f01\u4e1a\u4e5f\u5177\u6709\u91cd\u8981\u610f\u4e49\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u7b2c 32\/2025\/TT-BTC \u53f7\u901a\u51fd\u7b49\u6cd5\u5f8b\u6587\u4ef6\u5f00\u59cb\u5b9e\u65bd\uff0c\u8981\u6c42\u5404\u7ea7\u7a0e\u52a1\u673a\u5173\u548c\u7eb3\u7a0e\u4eba\u5bf9\u8fd9\u4e9b\u6cd5\u5f8b\u6587\u4ef6\u7684\u7406\u89e3\u548c\u6267\u884c\u4fdd\u6301\u4e00\u81f4\uff0c\u56e0\u6b64\u6709\u5fc5\u8981\u53d1\u5e03\u7b2c 2218\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cot_loi_trong_Cong_van_2218CT-CS\"><\/span><b>\u7b2c2218\/CT-CS\u53f7\u5b98\u65b9\u51fd\u7684\u6838\u5fc3\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8294\" aria-describedby=\"caption-attachment-8294\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8294\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Can-cu-phap-ly-cot-loi-trong-Cong-van-2218_CT-CS-ve-hoa-don-dien-tu.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i trong C\u00f4ng v\u0103n 2218\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Can-cu-phap-ly-cot-loi-trong-Cong-van-2218_CT-CS-ve-hoa-don-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Can-cu-phap-ly-cot-loi-trong-Cong-van-2218_CT-CS-ve-hoa-don-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Can-cu-phap-ly-cot-loi-trong-Cong-van-2218_CT-CS-ve-hoa-don-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Can-cu-phap-ly-cot-loi-trong-Cong-van-2218_CT-CS-ve-hoa-don-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Can-cu-phap-ly-cot-loi-trong-Cong-van-2218_CT-CS-ve-hoa-don-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8294\" class=\"wp-caption-text\">\u5b98\u65b9\u51fd\u4ef6 2218\/CT-CS \u4e2d\u5173\u4e8e\u7535\u5b50\u53d1\u7968\u7684\u6838\u5fc3\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c2218\/CT-CS\u53f7\u5b98\u65b9\u51fd\u7684\u6838\u5fc3\u5185\u5bb9\u57fa\u4e8e\u73b0\u884c\u56db\u5927\u6700\u91cd\u8981\u7684\u6cd5\u5f8b\u652f\u67f1\u3002\u7406\u89e3\u8fd9\u4e9b\u6cd5\u5f8b\u4f9d\u636e\u662f\u4f01\u4e1a\u6b63\u786e\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u7684\u5173\u952e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Quan_ly_thue_so_382019QH14\"><\/span><b>\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9996\u8981\u4e14\u6700\u9ad8\u6cd5\u5f8b\u4f9d\u636e\u662f\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c38\/2019\/QH14\u53f7\u7b2c91\u6761\u7b2c2\u6b3e\u3002\u8fd9\u662f\u89c4\u8303\u5546\u54c1\u9500\u552e\u548c\u670d\u52a1\u63d0\u4f9b\u4e2d\u7535\u5b50\u53d1\u7968\u5e94\u7528\u7684\u57fa\u672c\u6cd5\u5f8b\u6846\u67b6\u3002\u8be5\u6cd5\u660e\u786e\u89c4\u5b9a\uff0c\u4e2a\u4eba\u548c\u5546\u4e1a\u7ec4\u7ec7\u5fc5\u987b\u5168\u9762\u91c7\u7528\u7535\u5b50\u53d1\u7968\uff0c\u4ee5\u786e\u4fdd\u56fd\u5bb6\u6570\u636e\u7ba1\u7406\u7684\u4e00\u81f4\u6027\u3002\u7b2c2218\/CT-CS\u53f7\u901a\u51fd\u8fdb\u4e00\u6b65\u786e\u8ba4\u8be5\u6587\u4ef6\u57282026\u5e74\u5c06\u7ee7\u7eed\u6709\u6548\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1232020ND-CP_va_sua_doi_tai_Nghi_dinh_702025ND-CP\"><\/span><b>\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u5176\u5728\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u4fee\u6b63\u6848<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u7b2c2218\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u5f3a\u8c03\u7684\u6838\u5fc3\u8981\u70b9\u3002\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u662f\u5173\u4e8e\u53d1\u7968\u548c\u6536\u636e\u7684\u539f\u59cb\u6587\u4ef6\u3002\u7136\u800c\uff0c\u6700\u503c\u5f97\u6ce8\u610f\u7684\u662f\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u4e8e2025\u5e743\u670820\u65e5\u9881\u5e03\uff09\u7b2c1\u6761\u7b2c3\u6b3e\u548c\u7b2c8\u6b3ea\u9879\u7684\u4fee\u8ba2\u548c\u8865\u5145\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u65b0\u89c4\u4e3b\u8981\u5173\u6ce8\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u7968\u521b\u5efa\u548c\u7ba1\u7406\u539f\u5219\uff1a\u6d41\u7a0b\u53d8\u5f97\u66f4\u52a0\u4e25\u683c\uff0c\u5bf9\u53ca\u65f6\u6027\u548c\u51c6\u786e\u6027\u63d0\u51fa\u4e86\u66f4\u9ad8\u7684\u8981\u6c42\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u94f6\u673a\u751f\u6210\u7684\u7535\u5b50\u53d1\u7968\uff1a\u8fd9\u662f\u4e00\u79cd\u76f4\u63a5\u8fde\u63a5\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u6570\u636e\u4f20\u8f93\u7684\u7535\u5b50\u53d1\u7968\u3002\u7b2c2218\/CT-CS\u53f7\u901a\u51fd\u660e\u786e\u89c4\u5b9a\uff0c\u4f01\u4e1a\uff08\u9910\u5385\u3001\u8d85\u5e02\u3001\u8d2d\u7269\u4e2d\u5fc3\u7b49\uff09\u5fc5\u987b\u786e\u4fdd\u5177\u5907\u5fc5\u8981\u7684\u6280\u672f\u57fa\u7840\u8bbe\u65bd\uff0c\u4ee5\u4fdd\u8bc1\u6570\u636e\u4f20\u8f93\u548c\u63a5\u6536\u7684\u987a\u7545\u8fdb\u884c\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thoi_diem_lap_hoa_don\"><\/span><b>\u5173\u4e8e\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u4eba\u5458\u5e38\u72af\u7684\u9519\u8bef\u4e4b\u4e00\u662f\u9519\u8bef\u5730\u786e\u5b9a\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u3002\u7b2c2218\/CT-CS\u53f7\u901a\u77e5\u91cd\u7533\u4e86\u8fd9\u4e00\u89c4\u5b9a\uff0c\u4ee5\u786e\u4fdd\u4f01\u4e1a\u4e0d\u8fdd\u53cd\u6536\u5165\u786e\u8ba4\u548c\u7eb3\u7a0e\u4e49\u52a1\u7684\u65f6\u95f4\u89c4\u5b9a\u3002\u56e0\u6b64\uff0c\u65e0\u8bba\u662f\u5426\u5df2\u6536\u5230\u8d27\u6b3e\uff0c\u5f00\u5177\u5546\u54c1\u9500\u552e\u7535\u5b50\u53d1\u7968\u7684\u65f6\u95f4\u5747\u4ee5\u5546\u54c1\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u8f6c\u79fb\u65f6\u95f4\u4e3a\u51c6\u3002\u7b2c2218\/CT-CS\u53f7\u901a\u77e5\u5b8c\u6574\u4fdd\u7559\u4e86\u8fd9\u4e00\u89c4\u5b9a\uff0c\u4ee5\u907f\u514d\u5728\u7a0e\u6b3e\u8ba1\u7b97\u65f6\u95f4\u65b9\u9762\u4ea7\u751f\u4e89\u8bae\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_thi_hanh_tai_Thong_tu_322025TT-BTC\"><\/span><b>\u5b9e\u65bd\u6307\u5357\u89c1\u7b2c 32\/2025\/TT-BTC \u53f7\u901a\u51fd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u7b2c32\/2025\/TT-BTC\u53f7\u901a\u77e5\u5bf9\u5b9e\u65bd\u7ec6\u5219\u4f5c\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\u3002\u6839\u636e\u8be5\u901a\u77e5\u7b2c12\u6761\u7b2c5\u6b3e\uff0c\u7b2c2218\/CT-CS\u53f7\u516c\u51fd\u6982\u8ff0\u4e86\u8fc7\u6e21\u671f\u95f4\u7684\u8def\u7ebf\u56fe\u548c\u5904\u7406\u63aa\u65bd\uff0c\u65e8\u5728\u5e2e\u52a9\u6797\u540c\u7701\u4e43\u81f3\u5168\u56fd\u7684\u4f01\u4e1a\u907f\u514d\u56e0\u6570\u636e\u6536\u53d1\u5f62\u5f0f\u548c\u65b9\u5f0f\u7684\u53d8\u66f4\u800c\u4ea7\u751f\u7684\u56f0\u60d1\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_su_dung_hoa_don_khong_co_ma_theo_Cong_van_2218CT-CS\"><\/span><b>\u5b98\u65b9\u51fd\u4ef6 2218\/CT-CS \u4e2d\u89c4\u5b9a\u4e86\u4f7f\u7528\u65e0\u4ee3\u7801\u53d1\u7968\u7684\u5b9e\u4f53\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8293\" aria-describedby=\"caption-attachment-8293\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8293\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-su-dung-hoa-don-khong-co-ma-theo-Cong-van-2218_CT-CS.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 theo C\u00f4ng v\u0103n 2218\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-su-dung-hoa-don-khong-co-ma-theo-Cong-van-2218_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-su-dung-hoa-don-khong-co-ma-theo-Cong-van-2218_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-su-dung-hoa-don-khong-co-ma-theo-Cong-van-2218_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-su-dung-hoa-don-khong-co-ma-theo-Cong-van-2218_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-su-dung-hoa-don-khong-co-ma-theo-Cong-van-2218_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8293\" class=\"wp-caption-text\">\u5b98\u65b9\u51fd\u4ef6 2218\/CT-CS \u4e2d\u89c4\u5b9a\u4e86\u4f7f\u7528\u65e0\u4ee3\u7801\u53d1\u7968\u7684\u5b9e\u4f53\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2218\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u4e2d\u9610\u660e\u7684\u6700\u91cd\u8981\u4e00\u70b9\u662f\u8bc6\u522b\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u4f46\u6ca1\u6709\u7a0e\u52a1\u673a\u5173\u4ee3\u7801\u7684\u5b9e\u4f53\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6587\u4ef6676\/LDO-QLDN2\u4e2d\u7684\u63d0\u8bae\uff0c\u7a0e\u52a1\u90e8\u95e8\u5bf9\u6797\u540c\u7701\u7a0e\u52a1\u5c40\u7684\u610f\u89c1\u8868\u793a\u5f3a\u70c8\u8d5e\u540c\u3002\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u683c\u6807\u51c6\uff1a\u83b7\u51c6\u4f7f\u7528\u65e0\u4ee3\u7801\u53d1\u7968\u7684\u4f01\u4e1a\u5fc5\u987b\u6ee1\u8db3\u6709\u5173\u89c4\u6a21\u548c\u4e1a\u52a1\u9886\u57df\u7684\u4e25\u683c\u6807\u51c6\uff08\u901a\u5e38\u662f\u7535\u529b\u3001\u77f3\u6cb9\u3001\u90ae\u653f\u548c\u7535\u4fe1\u3001\u94f6\u884c\u7b49\u884c\u4e1a\uff09\uff0c\u5c24\u5176\u5fc5\u987b\u62e5\u6709\u786e\u4fdd\u5b9a\u671f\u5411\u7a0e\u52a1\u673a\u5173\u4f20\u8f93\u6570\u636e\u7684\u4fe1\u606f\u6280\u672f\u7cfb\u7edf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u6279\u6d41\u7a0b\uff1a\u6797\u540c\u7701\u7a0e\u52a1\u5c40\u4e3b\u52a8\u786e\u5b9a\u5e76\u63d0\u51fa\u76ee\u6807\u7fa4\u4f53\uff0c\u4f53\u73b0\u4e86\u7ba1\u7406\u4e0a\u7684\u7075\u6d3b\u6027\uff0c\u800c\u7b2c 2218\/CT-CS 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style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef62218\/CT-CS\u7279\u522b\u5173\u6ce8\u6536\u94f6\u673a\u751f\u6210\u7684\u53d1\u7968\u683c\u5f0f\u3002\u8fd9\u662f2026\u5e74\u52a0\u5f3a\u5bf9\u76f4\u63a5\u9762\u5411\u6d88\u8d39\u8005\u7684\u96f6\u552e\u6d3b\u52a8\u7684\u7ba1\u63a7\u7684\u5fc5\u7136\u8d8b\u52bf\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u663e\u8457\u4f18\u52bf\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5373\u65f6\u670d\u52a1\uff1a\u987e\u5ba2\u5728\u67dc\u53f0\u4ed8\u6b3e\u540e\u5373\u53ef\u7acb\u5373\u6536\u5230\u53d1\u7968\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u900f\u660e\u5ea6\uff1a\u6570\u636e\u76f4\u63a5\u4f20\u8f93\u7ed9\u7a0e\u52a1\u673a\u5173\uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u7a0e\u6536\u6b3a\u8bc8\u7684\u53ef\u80fd\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8282\u7701\u65f6\u95f4\uff1a\u81ea\u52a8\u5316\u6d41\u7a0b\u51cf\u8f7b\u4e86\u4f1a\u8ba1\u90e8\u95e8\u7684\u6570\u636e\u5f55\u5165\u8d1f\u62c5\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c2218\/CT-CS\u53f7\u516c\u51fd\u786e\u8ba4\uff0c\u9075\u5b88\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u6536\u94f6\u673a\u7684\u89c4\u5b9a\u662f\u4f01\u4e1a\u7a33\u5b9a\u8fd0\u8425\u7684\u5148\u51b3\u6761\u4ef6\u3002\u5982\u679c\u6536\u94f6\u7cfb\u7edf\u4e0d\u7b26\u5408\u8fde\u63a5\u6807\u51c6\uff0c\u4f01\u4e1a\u5728\u7a0e\u52a1\u7ed3\u7b97\u65b9\u9762\u5c06\u9762\u4e34\u56f0\u96be\uff0c\u5e76\u53ef\u80fd\u6839\u636e\u7b2c2218\/CT-CS\u53f7\u516c\u51fd\u4e2d\u63d0\u53ca\u7684\u6700\u65b0\u89c4\u5b9a\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_thuc_thi_danh_cho_doanh_nghiep_sau_Cong_van_2218CT-CS\"><\/span><b>\u9075\u5faa\u7b2c 2218\/CT-CS \u53f7\u5b98\u65b9\u51fd\u7684\u4f01\u4e1a\u5b9e\u65bd\u8bf4\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c2218\/CT-CS\u53f7\u5b98\u65b9\u51fd\u7684\u5185\u5bb9\uff0c\u4f01\u4e1a\u9700\u8981\u7acb\u5373\u91c7\u53d6\u4ee5\u4e0b\u63aa\u65bd\u4ee5\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6280\u672f\u57fa\u7840\u8bbe\u65bd\u5ba1\u67e5\uff1a\u91cd\u65b0\u68c0\u67e5\u7535\u5b50\u53d1\u7968\u8f6f\u4ef6\u548c\u9500\u552e\u70b9\u7cfb\u7edf\u3002\u786e\u4fdd\u8be5\u8f6f\u4ef6\u5df2\u6839\u636e\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 32\/2025\/TT-BTC \u53f7\u901a\u51fd\u66f4\u65b0\u4e86\u76f8\u5173\u529f\u80fd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b63\u786e\u8bc6\u522b\u53d1\u7968\u7c7b\u522b\uff1a\u76f4\u63a5\u4e0e\u7a0e\u52a1\u673a\u5173\u6c9f\u901a\uff0c\u786e\u5b9a\u60a8\u662f\u5426\u6709\u8d44\u683c\u4f7f\u7528\u5e26\u4ee3\u7801\u6216\u4e0d\u5e26\u4ee3\u7801\u7684\u53d1\u7968\uff0c\u7136\u540e\u6309\u7167\u7b2c 2218\/CT-CS \u53f7\u901a\u51fd\u4e2d\u6982\u8ff0\u7684\u65b9\u5f0f\u5236\u5b9a\u9002\u5f53\u7684\u5b9e\u65bd\u8ba1\u5212\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eba\u5458\u57f9\u8bad\uff1a\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u900f\u5f7b\u7406\u89e3\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c9\u6761\u89c4\u5b9a\u7684\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u89c4\u5b9a\uff0c\u4ee5\u907f\u514d\u53d1\u7968\u65e5\u671f\u5012\u7b7e\u6216\u8bb0\u5f55\u65e5\u671f\u4e0d\u4e00\u81f4\u7684\u60c5\u51b5\u3002\u8fd9\u4e00\u70b9\u5df2\u5728\u7b2c2218\/CT-CS\u53f7\u516c\u51fd\u4e2d\u660e\u786e\u5f3a\u8c03\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" 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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>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n, vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p v\u00e0 t\u0103ng c\u01b0\u1eddng s\u1ef1 minh b\u1ea1ch. Ng\u00e0y 09 th\u00e1ng 4 n\u0103m 2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8292,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8291","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\/8291","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=8291"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8291\/revisions"}],"predecessor-version":[{"id":8333,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8291\/revisions\/8333"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8292"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}