{"id":8310,"date":"2026-04-23T13:56:39","date_gmt":"2026-04-23T06:56:39","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8310"},"modified":"2026-04-23T13:56:39","modified_gmt":"2026-04-23T06:56:39","slug":"cong-van-2539-ct-cs","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cong-van-2539-ct-cs\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6 2539\/CT-CS \u63d0\u4f9b\u4e86\u6709\u5173\u7a0e\u52a1\u548c\u7535\u5b50\u53d1\u7968\u7684\u6307\u5bfc\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-2539-ct-cs\/#Huong_dan_ve_Hoa_don_dien_tu_theo_Cong_van_2539CT-CS\" >\u6839\u636e\u7b2c2539\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u5236\u5b9a\u7684\u7535\u5b50\u53d1\u7968\u6307\u5357<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-2539-ct-cs\/#Xu_ly_sai_sot_tren_hoa_don_dien_tu\" >\u5904\u7406\u7535\u5b50\u53d1\u7968\u9519\u8bef<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-2539-ct-cs\/#Thoi_diem_lap_hoa_don\" >\u53d1\u7968\u65e5\u671f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-2539-ct-cs\/#Hoa_don_tu_may_tinh_tien_va_tinh_minh_bach\" 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id=\"Tong_quan_ve_Cong_van_2539CT-CS\"><\/span><b>\u7b2c 2539\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4f01\u4e1a\u666e\u904d\u5bf9\u65b0\u589e\u503c\u7a0e\u6cd5\u89c4\u548c\u7535\u5b50\u53d1\u7968\u6570\u636e\u6807\u51c6\u5316\u8def\u7ebf\u56fe\u540c\u65f6\u5b9e\u65bd\u611f\u5230\u56f0\u60d1\u4e4b\u9645\uff0c\u7a0e\u52a1\u673a\u5173\u53d1\u5e03\u4e86\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u3002\u76ee\u524d\uff0c\u7a0e\u52a1\u673a\u5173\u6b63\u901a\u8fc7\u96c6\u4e2d\u5f0f\u6570\u636e\u52a0\u5f3a\u68c0\u67e5\u548c\u5ba1\u8ba1\u3002\u4ee5\u4e0b\u662f\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u7684\u57fa\u672c\u4fe1\u606f\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u7f16\u53f7\uff1a2539\/CT-CS\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b7e\u53d1\u65e5\u671f\uff1a2026\u5e744\u670820\u65e5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b7e\u53d1\u673a\u5173\uff1a\u7a0e\u52a1\u90e8\u95e8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u8303\u6c0f\u660e\u8d24\u5973\u58eb\u6279\u51c6\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u4ef6\u65e8\u5728\u63d0\u4f9b\u5b9e\u7528\u6307\u5357\uff0c\u91cd\u70b9\u5173\u6ce8\u4f01\u4e1a\u57282026\u5e74\u7b2c\u4e00\u5b63\u5ea6\u7ecf\u5e38\u53cd\u6620\u7684\u201c\u74f6\u9888\u201d\u95ee\u9898\u3002\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u7684\u5185\u5bb9\u79c9\u627f\u652f\u6301\u7eb3\u7a0e\u4eba\u7684\u7cbe\u795e\uff0c\u540c\u65f6\u786e\u4fdd\u56fd\u5bb6\u4e25\u683c\u76d1\u7ba1\u3002\u843d\u5b9e\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u7684\u5185\u5bb9\u6709\u52a9\u4e8e\u7edf\u4e00\u7eb3\u7a0e\u4eba\u548c\u5730\u65b9\u7a0e\u52a1\u5b98\u5458\u4e4b\u95f4\u7684\u7406\u89e3\u548c\u64cd\u4f5c\u89c4\u8303\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_ve_chinh_sach_thue_tai_Cong_van_2539CT-CS\"><\/span><b>\u6709\u5173\u7a0e\u6536\u653f\u7b56\u7684\u8be6\u7ec6\u4fe1\u606f\u53ef\u5728\u5b98\u65b9\u4fe1\u51fd 2539\/CT-CS \u4e2d\u627e\u5230\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u91cd\u8981\u7684\u4eae\u70b9\u662f <\/span><b>\u5b98\u65b9\u6587\u4ef6 2539\/CT-CS<\/b><span style=\"font-weight: 400;\"> \u8fd9\u5305\u62ec\u660e\u786e\u5f53\u524d\u6570\u5b57\u5316\u8f6c\u578b\u65f6\u671f\u6709\u5173\u7a0e\u7387\u548c\u6263\u9664\u6761\u4ef6\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_quy_dinh_ve_thue_suat_va_uu_dai\"><\/span><b>\u66f4\u65b0\u4e86\u7a0e\u7387\u548c\u4f18\u60e0\u653f\u7b56\u7684\u76f8\u5173\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u4e86\u89e3\u7a0e\u6536\u653f\u7b56\u7684\u8c03\u6574\uff0c\u7279\u522b\u662f\u7a0e\u7387\u548c\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u7684\u8c03\u6574\u3002\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u7684\u5546\u54c1\u548c\u670d\u52a1\u6e05\u5355\u5df2\u8fdb\u884c\u4e86\u4e00\u4e9b\u8c03\u6574\u3002\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u5c31\u5982\u4f55\u6839\u636eHS\u7f16\u7801\u548c\u5b9e\u9645\u7528\u9014\u5bf9\u5546\u54c1\u8fdb\u884c\u5206\u7c7b\u4ee5\u9002\u7528\u6b63\u786e\u7684\u7a0e\u7387\u63d0\u4f9b\u4e86\u8be6\u7ec6\u6307\u5bfc\u3002\u8fd9\u6709\u52a9\u4e8e\u907f\u514d\u9002\u7528\u9519\u8bef\u7684\u7a0e\u7387\uff0c\u800c\u7a0e\u7387\u9519\u8bef\u662f\u5bfc\u81f4\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u51fa\u73b0\u6b20\u7a0e\u548c\u6ede\u7eb3\u91d1\u7684\u5e38\u89c1\u539f\u56e0\u3002\u6839\u636e\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\uff0c\u4f01\u4e1a\u9700\u8981\u5ba1\u67e5\u5176\u6295\u5165\u548c\u4ea7\u51fa\u6e05\u5355\uff0c\u4ee5\u786e\u4fdd\u4e0e\u5df2\u6ce8\u518c\u7684\u884c\u4e1a\u4ee3\u7801\u4fdd\u6301\u4e00\u81f4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\u6263\u9664\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c2539\/CT-CS\u53f7\u5b98\u65b9\u51fd\u7684\u6307\u5bfc\u539f\u5219\uff0c\u8fdb\u9879\u7a0e\u62b5\u6263\u9700\u8981\u5bf9\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\u4e2d\u7684\u6570\u636e\u51c6\u786e\u6027\u8fdb\u884c\u66f4\u4e25\u683c\u7684\u6838\u67e5\u3002\u8be5\u6587\u4ef6\u5f3a\u8c03\uff0c\u7f3a\u5c11\u7a0e\u52a1\u673a\u5173\u4ee3\u7801\uff08\u5982\u9002\u7528\uff09\u6216\u5f00\u5177\u65f6\u95f4\u9519\u8bef\u7684\u53d1\u7968\u5c06\u53d7\u5230\u4e25\u683c\u7684\u62b5\u6263\u8d44\u683c\u5ba1\u67e5\u3002\u4f01\u4e1a\u9700\u8981\u5ba1\u67e5\u5176\u5bf9\u8d26\u6d41\u7a0b\uff0c\u4ee5\u786e\u4fdd\u5176\u7b26\u5408\u7b2c2539\/CT-CS\u53f7\u5b98\u65b9\u51fd\u7684\u7cbe\u795e\u3002\u5c24\u5176\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u8d85\u8fc72000\u4e07\u8d8a\u5357\u76fe\u7684\u4ea4\u6613\u5fc5\u987b\u6709\u76f8\u5e94\u7684\u975e\u73b0\u91d1\u652f\u4ed8\u51ed\u8bc1\uff0c\u624d\u80fd\u83b7\u5f97\u7b2c2539\/CT-CS\u53f7\u5b98\u65b9\u51fd\u7684\u6279\u51c6\u548c\u4fdd\u62a4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_chi_phi_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u786e\u5b9a\u53ef\u6263\u9664\u8d39\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u660e\u786e\u4e86\u4e0e\u6570\u5b57\u5316\u8f6c\u578b\u3001\u6280\u672f\u6295\u8d44\u548c\u5458\u5de5\u798f\u5229\u76f8\u5173\u7684\u8d39\u7528\u786e\u8ba4\u3002\u8fd9\u4e9b\u662f\u4e4b\u524d\u6587\u4ef6\u4e2d\u672a\u8be6\u7ec6\u8bf4\u660e\u7684\u65b0\u5185\u5bb9\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u7533\u62a52026\u5e74\u6240\u5f97\u7a0e\u65f6\u66f4\u6709\u4fe1\u5fc3\u3002\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u8fd8\u5c31\u4f1a\u8bae\u3001\u62db\u5f85\u548c\u5546\u52a1\u65c5\u884c\u7b49\u76f8\u5173\u8d39\u7528\u7684\u5408\u6cd5\u6027\u548c\u53ef\u6263\u9664\u6027\u7684\u6700\u9ad8\u9650\u989d\u548c\u6240\u9700\u8bc1\u660e\u6587\u4ef6\u63d0\u4f9b\u4e86\u5177\u4f53\u6307\u5bfc\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ve_Hoa_don_dien_tu_theo_Cong_van_2539CT-CS\"><\/span><b>\u6839\u636e\u7b2c2539\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u5236\u5b9a\u7684\u7535\u5b50\u53d1\u7968\u6307\u5357<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8313\" aria-describedby=\"caption-attachment-8313\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8313\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn v\u1ec1 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 2539\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8313\" class=\"wp-caption-text\">\u6839\u636e\u7b2c2539\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u5236\u5b9a\u7684\u7535\u5b50\u53d1\u7968\u6307\u5357<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53d1\u7968\u7ba1\u7406\u4e00\u76f4\u662f\u7eb3\u7a0e\u4eba\u4e0e\u7a0e\u52a1\u673a\u5173\u5173\u7cfb\u4e2d\u7684\u201c\u70ed\u70b9\u8bdd\u9898\u201d\u3002\u968f\u7740\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u7684\u53d1\u5e03\uff0c\u8fd9\u4e9b\u6d41\u7a0b\u5f97\u5230\u4e86\u663e\u8457\u7684\u6807\u51c6\u5316\uff0c\u4ece\u800c\u51cf\u8f7b\u4e86\u884c\u653f\u7a0b\u5e8f\u7684\u8d1f\u62c5\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_sai_sot_tren_hoa_don_dien_tu\"><\/span><b>\u5904\u7406\u7535\u5b50\u53d1\u7968\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 2539\/CT-CS \u6982\u8ff0\u4e86\u8c03\u6574\u53d1\u7968\u7684\u4e09\u6b65\u6d41\u7a0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u73b0\u9519\u8bef\u540e\uff1a\u4e3b\u52a8\u51c6\u5907 04\/SS-H\u0110\u0110T \u53f7\u901a\u77e5\u8868\uff0c\u5e76\u6309\u7167 2539\/CT-CS \u53f7\u516c\u51fd\u7684\u7cbe\u795e\u5c06\u5176\u53d1\u9001\u7ed9\u7a0e\u52a1\u673a\u5173\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c03\u6574\u9009\u9879\uff1a\u6839\u636e\u9519\u8bef\u6027\u8d28\u8fdb\u884c\u8c03\u6574\u6216\u66ff\u6362\u3002\u6839\u636e\u7b2c2539\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u7684\u6307\u5bfc\u539f\u5219\uff0c\u5982\u679c\u9519\u8bef\u4e0d\u5f71\u54cd\u5e94\u7f34\u7a0e\u6b3e\u91d1\u989d\uff0c\u4f01\u4e1a\u53ea\u9700\u901a\u77e5\u7a0e\u52a1\u673a\u5173\uff0c\u65e0\u9700\u53d6\u6d88\u53d1\u7968\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u884c\u6570\u5b57\u7b7e\u540d\u5e76\u91cd\u65b0\u63d0\u4ea4\uff1a\u786e\u4fdd\u6570\u5b57\u7b7e\u540d\u65f6\u95f4\u4e0e\u65b0\u53d1\u7968\u65e5\u671f\u7684\u504f\u5dee\u4e0d\u8981\u592a\u5927\uff0c\u4ee5\u7b26\u5408 2539\/CT-CS \u53f7\u901a\u51fd\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don\"><\/span><b>\u53d1\u7968\u65e5\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u53d7\u5904\u7f5a\u7684\u9519\u8bef\u4e4b\u4e00\u662f\u5f00\u5177\u53d1\u7968\u7684\u65f6\u95f4\u9519\u8bef\u3002\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u91cd\u7533\uff0c\u8d27\u7269\u9500\u552e\u7684\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u5e94\u4e3a\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u8f6c\u79fb\u4e4b\u65f6\uff1b\u670d\u52a1\u9500\u552e\u7684\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u5e94\u4e3a\u670d\u52a1\u5b8c\u6210\u4e4b\u65f6\uff0c\u6216\u9884\u6536\u6b3e\u60c5\u51b5\u4e0b\u7684\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u3002\u4e25\u683c\u9075\u5b88\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u4e2d\u7684\u5177\u4f53\u793a\u4f8b\uff0c\u5c06\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u907f\u514d\u56e0\u6bcf\u6b21\u8fdd\u89c4\u800c\u88ab\u5904\u4ee5400\u4e07\u81f3800\u4e07\u8d8a\u5357\u76fe\u7684\u884c\u653f\u7f5a\u6b3e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_tu_may_tinh_tien_va_tinh_minh_bach\"><\/span><b>\u6536\u94f6\u673a\u6536\u636e\u548c\u900f\u660e\u5ea6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u96f6\u552e\u548c\u9910\u996e\u670d\u52a1\u4f01\u4e1a\uff0c\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u63d0\u5021\u4f7f\u7528\u6536\u94f6\u673a\u751f\u6210\u7684\u7535\u5b50\u53d1\u7968\u3002\u6b64\u65b9\u6848\u6709\u52a9\u4e8e\u63d0\u9ad8\u6536\u5165\u900f\u660e\u5ea6\uff0c\u5e76\u65b9\u4fbf\u987e\u5ba2\u4ea4\u6613\u3002\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u8fd8\u660e\u786e\u4e86\u6536\u5230\u6536\u94f6\u673a\u751f\u6210\u53d1\u7968\u7684\u987e\u5ba2\u53c2\u4e0e\u7a0e\u52a1\u76f8\u5173\u62bd\u5956\u6d3b\u52a8\u7684\u6743\u5229\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_dac_biet_chu_y_Cong_van_2539CT-CS\"><\/span><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u5e94\u8be5\u7279\u522b\u5173\u6ce8\u7b2c 2539\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8312\" aria-describedby=\"caption-attachment-8312\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8312\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd C\u00f4ng v\u0103n 2539\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8312\" class=\"wp-caption-text\">\u4f01\u4e1a\u5e94\u7279\u522b\u6ce8\u610f\u7b2c 2539\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5ffd\u89c6\u6216\u80a4\u6d45\u5730\u5e94\u7528\u7b2c 2539\/CT-CS \u53f7\u901a\u77e5\u4e2d\u7684\u6307\u5bfc\u65b9\u9488\uff0c\u53ef\u80fd\u4f1a\u5728 2026 \u5e74\u7ed9\u4f01\u4e1a\u5e26\u6765\u4e25\u91cd\u7684\u8d22\u52a1\u540e\u679c\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u52a8\u5316\u63a7\u5236\u7cfb\u7edf\u5e26\u6765\u7684\u98ce\u9669\uff1a\u7a0e\u52a1\u673a\u5173\u76ee\u524d\u6b63\u5229\u7528\u4eba\u5de5\u667a\u80fd\u548c\u5927\u6570\u636e\u6280\u672f\u5bf9\u6570\u636e\u8fdb\u884c\u4ea4\u53c9\u6838\u5bf9\u3002\u4efb\u4f55\u4e0e\u7b2c2539\/CT-CS\u53f7\u901a\u51fd\u6807\u51c6\u4e0d\u7b26\u7684\u60c5\u51b5\u90fd\u5c06\u88ab\u7cfb\u7edf\u81ea\u52a8\u6807\u8bb0\u4e3a\u201c\u7ea2\u8272\u201d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u907f\u514d\u5de8\u989d\u6b20\u7a0e\uff1a\u8bb8\u591a\u4f01\u4e1a\u5f80\u5f80\u7b49\u5230\u7a0e\u52a1\u7ed3\u7b97\u671f\u624d\u91cd\u65b0\u6838\u5bf9\u53d1\u7968\u3002\u7136\u800c\uff0c\u6839\u636e\u7b2c2539\/CT-CS\u53f7\u5b98\u65b9\u51fd\uff0c\u957f\u671f\u5b58\u5728\u7684\u9519\u8bef\u4f1a\u5bfc\u81f4\u6ede\u7eb3\u91d1\uff08\u6bcf\u59290.031 TP3T\uff09\u7d2f\u79ef\u6210\u5de8\u989d\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u5347\u4f01\u4e1a\u4fe1\u8a89\uff1a\u4e25\u683c\u9075\u5b88\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u4e2d\u89c4\u5b9a\u7684\u7a0e\u6536\u653f\u7b56\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u83b7\u5f97\u66f4\u9ad8\u7684\u4fe1\u7528\u8bc4\u7ea7\uff0c\u4ece\u800c\u66f4\u4fbf\u6377\u5730\u83b7\u5f97\u9000\u7a0e\u5e76\u5f00\u5c55\u5176\u4ed6\u4e1a\u52a1\u6d3b\u52a8\u3002\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u4e2d\u7684\u6307\u5bfc\u539f\u5219\u662f\u4f01\u4e1a\u6700\u53ef\u9760\u7684\u6cd5\u5f8b\u4fdd\u969c\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u9700\u8981\u6df1\u5165\u652f\u6301\u6765\u5904\u7406\u590d\u6742\u7684\u8fd0\u8425\u65f6\uff0c\u54a8\u8be2\u662f\u5fc5\u4e0d\u53ef\u5c11\u7684\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u58f0\u8a89\u6216\u9009\u9879<\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-truong\/\"><strong><span style=\"color: #0000ff;\"> \u8058\u8bf7\u9996\u5e2d\u4f1a\u8ba1\u5e08 <\/span><\/strong><\/a><span style=\"font-weight: 400;\">\u8fd9\u5c06\u662f\u5e2e\u52a9\u5355\u4f4d\u5b89\u5fc3\u8fd0\u8425\u5e76\u4f18\u5316\u7ba1\u7406\u6210\u672c\u7684\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_tien_ap_dung_Cong_van_2539CT-CS_cho_tung_loai_hinh_doanh_nghiep\"><\/span><b>\u7b2c 2539\/CT-CS \u53f7\u901a\u77e5\u5728\u4e0d\u540c\u7c7b\u578b\u4f01\u4e1a\u4e2d\u7684\u5b9e\u9645\u5e94\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6bcf\u79cd\u7c7b\u578b\u7684\u4f01\u4e1a\u90fd\u6709\u5176\u72ec\u7279\u7684\u8fd0\u8425\u7279\u70b9\uff0c\u56e0\u6b64\u5e94\u5bf9\u65b0\u89c4\u7684\u65b9\u5f0f\u4e5f\u4f1a\u6709\u6240\u4e0d\u540c\u3002\u4e3a\u4e86\u5e2e\u52a9\u60a8\u66f4\u6e05\u6670\u5730\u4e86\u89e3\u8fd9\u4e00\u70b9\uff0c\u4ee5\u4e0b\u662f\u5bf9\u7279\u5b9a\u76ee\u6807\u7fa4\u4f53\u5b9e\u65bd\u7b2c2539\/CT-CS\u53f7\u901a\u51fd\u7684\u8be6\u7ec6\u5206\u6790\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_san_xuat_va_xuat_khau\"><\/span><b>\u5bf9\u4e8e\u5236\u9020\u548c\u51fa\u53e3\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u5b9e\u4f53\u9700\u8981\u91cd\u70b9\u5173\u6ce8\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u4e2d\u63d0\u53ca\u7684\u589e\u503c\u7a0e\u9000\u7a0e\u95ee\u9898\u3002\u589e\u503c\u7a0e\u9000\u7a0e\u7533\u8bf7\u5c06\u53d7\u5230\u4e25\u683c\u5ba1\u67e5\uff0c\u4ee5\u786e\u4fdd\u6295\u5165\u4f9b\u5e94\u5546\u7684\u900f\u660e\u5ea6\u3002\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u8981\u6c42\u4f01\u4e1a\u5efa\u7acb\u5408\u4f5c\u4f19\u4f34\u9a8c\u8bc1\u6d41\u7a0b\uff0c\u4ee5\u907f\u514d\u8d2d\u4e70\u6765\u81ea\u201c\u5e7d\u7075\u201d\u6216\u5df2\u5012\u95ed\u4f01\u4e1a\u7684\u53d1\u7968\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_thuong_mai_dich_vu\"><\/span><b>\u9002\u7528\u4e8e\u5546\u4e1a\u548c\u670d\u52a1\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91cd\u70b9\u5728\u4e8e\u6536\u5165\u786e\u8ba4\u548c\u5f00\u7968\u7684\u65f6\u70b9\u3002\u7b2c2539\/CT-CS\u53f7\u901a\u51fd\u6307\u51fa\uff0c\u8d38\u6613\u6298\u6263\u548c\u9500\u552e\u4ef7\u683c\u51cf\u514d\u5fc5\u987b\u5728\u6b63\u786e\u671f\u95f4\u5f00\u5177\u7684\u53d1\u7968\u6216\u8c03\u6574\u540e\u53d1\u7968\u4e0a\u6e05\u6670\u5217\u793a\uff0c\u4ee5\u786e\u4fdd\u7a0e\u52a1\u7533\u62a5\u7684\u51c6\u786e\u6027\u3002\u4e0d\u9075\u5b88\u7b2c2539\/CT-CS\u53f7\u901a\u51fd\u7684\u6307\u5bfc\u539f\u5219\uff0c\u5f88\u5bb9\u6613\u5bfc\u81f4\u8fd9\u4e9b\u6298\u6263\u4e0d\u88ab\u5141\u8bb8\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\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;\">\u8fdb\u51652026\u5e74\uff0c\u53d1\u7968\u900f\u660e\u5ea6\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u653f\u7b56\u5c06\u6210\u4e3a\u91cd\u4e2d\u4e4b\u91cd\u3002\u4f01\u4e1a\u82e5\u80fd\u4e25\u683c\u9075\u5faa\u5e76\u843d\u5b9e\u7b2c2539\/CT-CS\u53f7\u901a\u77e5\u4e2d\u6982\u8ff0\u7684\u8def\u7ebf\u56fe\uff0c\u4e0d\u4ec5\u80fd\u591f\u5c55\u73b0\u5176\u5728\u6cd5\u5f8b\u5408\u89c4\u65b9\u9762\u7684\u4e13\u4e1a\u6027\uff0c\u8fd8\u80fd\u79ef\u6781\u4fdd\u62a4\u81ea\u8eab\u8d22\u52a1\u5229\u76ca\uff0c\u5e76\u5c06\u4ee3\u4ef7\u9ad8\u6602\u7684\u9519\u8bef\u964d\u81f3\u6700\u4f4e\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\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5bfb\u6c42\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>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf n\u0103m 2026 \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd, h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam c\u0169ng li\u00ean t\u1ee5c c\u1eadp nh\u1eadt \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd s\u1ed1 h\u00f3a. Ng\u00e0y 20\/04\/2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh C\u00f4ng v\u0103n 2539\/CT-CS, m\u1ed9t v\u0103n b\u1ea3n mang t\u00ednh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8310","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\/8310","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=8310"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8310\/revisions"}],"predecessor-version":[{"id":8314,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8310\/revisions\/8314"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8311"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}