{"id":8315,"date":"2026-04-23T15:10:11","date_gmt":"2026-04-23T08:10:11","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8315"},"modified":"2026-04-28T11:02:23","modified_gmt":"2026-04-28T04:02:23","slug":"phat-cham-nop-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/","title":{"rendered":"\u903e\u671f\u7533\u62a5\u7a0e\u8868\u88ab\u62d2\uff1a\u903e\u671f\u7533\u62a5\u7a0e\u8868\u7684\u5904\u7f5a\u662f\u4ec0\u4e48\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u800c\u88ab\u62d2\u6536\u800c\u9762\u4e34\u7684\u7f5a\u6b3e\uff0c\u5728\u5b9e\u8df5\u4e2d\u662f\u4e00\u4e2a\u76f8\u5f53\u5e38\u89c1\u7684\u6cd5\u5f8b\u98ce\u9669\uff0c\u4f46\u4f1a\u8ba1\u5e08\u5728\u7a0e\u52a1\u7ed3\u7b97\u671f\u95f4\u5f80\u5f80\u5ffd\u7565\u8fd9\u4e00\u70b9\uff0c\u5bfc\u81f4\u7533\u62a5\u8868\u88ab\u62d2\u6536\u548c\u903e\u671f\u63d0\u4ea4\u3002\u5b9e\u9645\u4e0a\uff0c\u5373\u4f7f\u6587\u4ef6\u6309\u65f6\u63d0\u4ea4\uff0c\u5982\u679c\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u8fd4\u56de\u201c\u5df2\u62d2\u6536\u201d\u72b6\u6001\uff0c\u4f01\u4e1a\u4ecd\u88ab\u89c6\u4e3a\u672a\u5c65\u884c\u5176\u7eb3\u7a0e\u4e49\u52a1\uff0c\u5e76\u53ef\u80fd\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u53d7\u5230\u5904\u7f5a\u3002\u672c\u6587\u4ece\u4e13\u4e1a\u89d2\u5ea6\u51fa\u53d1\uff0c\u5e76\u53c2\u8003\u76f8\u5173\u6587\u4ef6\uff08\u4f8b\u5982\u2026\u2026\uff09\u8fdb\u884c\u4e86\u66f4\u65b0\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u548c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-19-2021-TT-BTC-huong-dan-giao-dich-dien-tu-trong-linh-vuc-thue-469068.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 19\/2021\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u8fd9\u5c06\u9610\u660e\u95ee\u9898\u7684\u6027\u8d28\u3001\u6700\u65b0\u7684\u5904\u7f5a\u63aa\u65bd\uff0c\u5e76\u5c31\u5982\u4f55\u5904\u7406\u3001\u89e3\u91ca\u548c\u9884\u9632\u95ee\u9898\u63d0\u4f9b\u6307\u5bfc\uff0c\u5e2e\u52a9\u4f1a\u8ba1\u5e08\u4e3b\u52a8\u63a7\u5236\u98ce\u9669\u5e76\u4fdd\u62a4\u4f01\u4e1a\u7684\u5229\u76ca\u3002\u00a0<\/span><\/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\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/#Ban_chat_phap_ly_cua_viec_To_khai_bi_tu_choi\" >\u88ab\u9a73\u56de\u58f0\u660e\u7684\u6cd5\u5f8b\u6027\u8d28<\/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\/phat-cham-nop-quyet-toan-thue\/#Thong_bao_tiep_nhan_ho_so\" >\u7533\u8bf7\u63a5\u53d7\u901a\u77e5<\/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\/phat-cham-nop-quyet-toan-thue\/#Thong_bao_chap_nhan_hoac_khong_chap_nhan\" >\u63a5\u53d7\u6216\u62d2\u7edd\u901a\u77e5<\/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\/phat-cham-nop-quyet-toan-thue\/#Cap_nhat_muc_phat_cham_nop_quyet_toan_thue\" >\u66f4\u65b0\u4e86\u903e\u671f\u7533\u62a5\u7eb3\u7a0e\u7684\u5904\u7f5a\u89c4\u5b9a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/#Nguyen_nhan_khien_to_khai_bi_tu_choi_dan_den_bi_phat\" >\u7533\u62a5\u88ab\u9a73\u56de\u5e76\u5bfc\u81f4\u5904\u7f5a\u7684\u539f\u56e0\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/#Sai_sot_cau_truc_ky_thuat_Loi_XML\" >\u7ed3\u6784\u9519\u8bef\uff08XML\u9519\u8bef\uff09<\/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\/phat-cham-nop-quyet-toan-thue\/#Sai_ma_co_quan_thue_quan_ly_truc_tiep\" >\u9519\u8bef\u7684\u7a0e\u52a1\u673a\u5173\u4ee3\u7801<\/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\/phat-cham-nop-quyet-toan-thue\/#Thong_tin_dinh_danh_khong_trung_khop\" >\u8eab\u4efd\u4fe1\u606f\u4e0d\u5339\u914d\u3002<\/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\/phat-cham-nop-quyet-toan-thue\/#Quy_trinh_xu_ly_khi_to_khai_bi_tu_choi_sau_ngay_het_han\" >\u903e\u671f\u7533\u62a5\u88ab\u62d2\u7684\u6848\u4ef6\u5904\u7406\u7a0b\u5e8f\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/#Buoc_1_Xac_dinh_nguyen_nhan_tu_thong_bao_%E2%80%9Ckhong_chap_nhan%E2%80%9D\" >\u6b65\u9aa4 1\uff1a\u786e\u5b9a\u201c\u88ab\u62d2\u7edd\u201d\u6d88\u606f\u7684\u539f\u56e0\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/#Buoc_2_Khac_phuc_va_nop_lai_ho_so\" >\u7b2c\u4e8c\u6b65\uff1a\u66f4\u6b63\u5e76\u91cd\u65b0\u63d0\u4ea4\u7533\u8bf7\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/#Buoc_3_Chuan_bi_ho_so_giai_trinh\" >\u6b65\u9aa4 3\uff1a\u51c6\u5907\u8bf4\u660e\u6587\u4ef6\u3002<\/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\/phat-cham-nop-quyet-toan-thue\/#Buoc_4_Xu_ly_tien_cham_nop_tien_thue_neu_co\" >\u7b2c\u56db\u6b65\uff1a\u5904\u7406\u7a0e\u6b3e\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\uff08\u5982\u6709\uff09<\/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\/phat-cham-nop-quyet-toan-thue\/#He_luy_cua_viec_cham_nop_quyet_toan_thue\" >\u903e\u671f\u62a5\u7a0e\u7684\u540e\u679c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/#Chien_luoc_phong_ngua_rui_ro_bi_phat_trong_ky_quyet_toan_2026\" >2026 \u5e74\u7ed3\u7b97\u671f\u5185\u7f5a\u6b3e\u98ce\u9669\u7f13\u89e3\u7b56\u7565\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/#Quy_tac_nop_truoc_10_ngay\" >\u89c4\u5b9a\u8981\u6c42\u63d0\u524d10\u5929\u63d0\u4ea4\u3002<\/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\/phat-cham-nop-quyet-toan-thue\/#Kiem_tra_trang_thai_ho_so_sau_24_gio\" >24\u5c0f\u65f6\u540e\u67e5\u770b\u60a8\u7684\u7533\u8bf7\u72b6\u6001\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/#Cap_nhat_kip_thoi_thay_doi_chinh_sach\" >\u53ca\u65f6\u4e86\u89e3\u653f\u7b56\u53d8\u5316\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/#Ra_soat_du_lieu_nhan_su_dinh_ky\" >\u5b9a\u671f\u5ba1\u67e5\u4eba\u529b\u8d44\u6e90\u6570\u636e\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phat-cham-nop-quyet-toan-thue\/#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=\"Ban_chat_phap_ly_cua_viec_To_khai_bi_tu_choi\"><\/span><b>\u88ab\u9a73\u56de\u58f0\u660e\u7684\u6cd5\u5f8b\u6027\u8d28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u4e86\u89e3\u903e\u671f\u7533\u62a5\u7a0e\u6b3e\u4f1a\u4ea7\u751f\u7f5a\u6b3e\u7684\u539f\u56e0\uff0c\u4f1a\u8ba1\u5e08\u9996\u5148\u9700\u8981\u5f7b\u5e95\u4e86\u89e3\u6839\u636e\u7b2c 19\/2021\/TT-BTC \u53f7\u901a\u51fd\u63a5\u6536\u7535\u5b50\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u6d41\u7a0b\u3002\u7eb3\u7a0e\u7533\u62a5\u8868\u6587\u4ef6\u4e0a\u4f20\u5230\u7535\u5b50\u7a0e\u52a1\u95e8\u6237\u7f51\u7ad9\u540e\uff0c\u5c06\u7ecf\u8fc7\u4e24\u4e2a\u91cd\u8981\u7684\u7b5b\u9009\u6b65\u9aa4\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_tiep_nhan_ho_so\"><\/span><b>\u7533\u8bf7\u63a5\u53d7\u901a\u77e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u901a\u77e5\u786e\u8ba4\u7a0e\u52a1\u603b\u5c40\u7cfb\u7edf\u5df2\u6536\u5230\u7eb3\u7a0e\u4eba\u63d0\u4ea4\u7684\u6570\u636e\u6587\u4ef6\u3002\u6b64\u901a\u77e5\u4ec5\u663e\u793a\u63d0\u4ea4\u65f6\u95f4\uff0c\u786e\u8ba4\u60a8\u5728\u622a\u6b62\u65e5\u671f\u524d\u5df2\u4e0e\u7cfb\u7edf\u8fdb\u884c\u4ea4\u4e92\u3002\u4f46\u662f\uff0c\u8fd9\u5e76\u975e\u786e\u8ba4\u60a8\u5df2\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u7684\u6700\u7ec8\u4f9d\u636e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_chap_nhan_hoac_khong_chap_nhan\"><\/span><b>\u63a5\u53d7\u6216\u62d2\u7edd\u901a\u77e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5c06\u572815\u5206\u949f\u81f3\u51e0\u4e2a\u5de5\u4f5c\u65e5\u5185\u8fdb\u884c\u81ea\u52a8\u6838\u67e5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">XML\u6587\u4ef6\u7ed3\u6784\u683c\u5f0f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6838\u5b9e\u7a0e\u52a1\u8bc6\u522b\u53f7\uff08TIN\uff09\u548c\u7eb3\u7a0e\u671f\u7684\u51c6\u786e\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u6709\u6743\u53d7\u7406\u8be5\u7533\u8bf7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u7528 HTKK \u7248\u672c\u7684\u517c\u5bb9\u6027\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u6536\u5230\u201c\u672a\u63a5\u53d7\u201d\u901a\u77e5\uff0c\u5219\u8be5\u7533\u8bf7\u5728\u6cd5\u5f8b\u4e0a\u88ab\u89c6\u4e3a\u672a\u63d0\u4ea4\u3002\u5982\u679c\u6b64\u901a\u77e5\u662f\u5728\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u4e4b\u540e\u6536\u5230\u7684\uff0c\u5219\u4f01\u4e1a\u5c06\u7acb\u5373\u9762\u4e34\u903e\u671f\u7eb3\u7a0e\u7533\u62a5\u7f5a\u6b3e\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_muc_phat_cham_nop_quyet_toan_thue\"><\/span><b>\u66f4\u65b0\u4e86\u903e\u671f\u7533\u62a5\u7eb3\u7a0e\u7684\u5904\u7f5a\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u6839\u636e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5c06\u7ee7\u7eed\u5b9e\u65bd\u6709\u5173\u7a0e\u52a1\u8fdd\u6cd5\u884c\u4e3a\u884c\u653f\u5904\u7f5a\u7684\u89c4\u5b9a\uff0c\u5e76\u901a\u8fc7\u5927\u6570\u636e\u52a0\u5f3a\u76d1\u7ba1\u3002\u4ee5\u4e0b\u662f\u9002\u7528\u4e8e\u7ec4\u7ec7\u6216\u4f01\u4e1a\u7684\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u5904\u7f5a\u6c47\u603b\u8868\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5bf9\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u5904\u7f5a\u660e\u7ec6\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u903e\u671f\u63d0\u4ea4\u671f\u9650<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7f5a\u6b3e\u91d1\u989d\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5546\u4e1a\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u52305\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8b66\u544a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u5b58\u5728\u51cf\u8f7b\u5904\u7f5a\u60c5\u8282\u7684\u60c5\u51b5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\u81f330\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e73\u5747\u7f5a\u6b3e\u91d1\u989d\u4e3a 3,500,000 \u8d8a\u5357\u76fe\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\u81f360\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e73\u5747\u7f5a\u6b3e\u91d1\u989d\u4e3a 6,500,000 \u8d8a\u5357\u76fe\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">61\u81f390\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e73\u5747\u7f5a\u6b3e\u91d1\u989d\u4e3a 11,500,000 \u8d8a\u5357\u76fe\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc790\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd8\u9700\u7f34\u7eb3\u989d\u5916\u7a0e\u6b3e\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e2a\u4eba\u903e\u671f\u7533\u62a5\u7684\u7f5a\u6b3e\u662f\u4f01\u4e1a\u903e\u671f\u7533\u62a5\u7f5a\u6b3e\u7684\u4e00\u534a\u3002\u5982\u679c\u7eb3\u7a0e\u7533\u62a5\u903e\u671f\u8d85\u8fc790\u5929\u4e14\u5b58\u5728\u5e94\u7f34\u7a0e\u6b3e\uff0c\u5219\u53ef\u80fd\u6784\u6210\u9003\u7a0e\uff0c\u7f5a\u6b3e\u91d1\u989d\u5c06\u589e\u52a0\u81f3\u9003\u7a0e\u91d1\u989d\u76841\u81f33\u500d\u3002\u4e86\u89e3\u8fd9\u4e9b\u622a\u6b62\u65e5\u671f\u4ee5\u907f\u514d\u56e0\u903e\u671f\u7533\u62a5\u800c\u53d7\u5230\u5904\u7f5a\uff0c\u662f\u9996\u5e2d\u4f1a\u8ba1\u5e08\u7684\u4e00\u9879\u91cd\u8981\u4efb\u52a1\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_nhan_khien_to_khai_bi_tu_choi_dan_den_bi_phat\"><\/span><b>\u7533\u62a5\u88ab\u9a73\u56de\u5e76\u5bfc\u81f4\u5904\u7f5a\u7684\u539f\u56e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8318\" aria-describedby=\"caption-attachment-8318\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8318\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue.jpg\" alt=\"Nguy\u00ean nh\u00e2n t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i d\u1eabn \u0111\u1ebfn ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8318\" class=\"wp-caption-text\">\u5bfc\u81f4\u7eb3\u7a0e\u7533\u62a5\u88ab\u62d2\u6536\u7684\u539f\u56e0\uff0c\u4ee5\u53ca\u903e\u671f\u7f34\u7eb3\u7a0e\u6b3e\u7684\u7f5a\u6b3e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4ec0\u4e48\u8bb8\u591a\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4f1a\u8ba1\u5e08\u4ecd\u7136\u4f1a\u56e0\u903e\u671f\u7533\u62a5\u7a0e\u6b3e\u800c\u53d7\u5230\u4e0d\u516c\u5e73\u7684\u5904\u7f5a\uff1f\u4ee5\u4e0b\u662f\u6839\u636e\u7a0e\u52a1\u5ba1\u8ba1\u7ecf\u9a8c\u603b\u7ed3\u51fa\u7684\u5e38\u89c1\u539f\u56e0\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_cau_truc_ky_thuat_Loi_XML\"><\/span><b>\u7ed3\u6784\u9519\u8bef\uff08XML\u9519\u8bef\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u4f1a\u5b9a\u671f\u66f4\u65b0\u4ee5\u7b26\u5408\u76f8\u5173\u6307\u5bfc\u6587\u4ef6\u3002\u5982\u679c\u4f1a\u8ba1\u5e08\u63d0\u4ea4\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u662f\u7531\u65e7\u7248HTKK\u751f\u6210\u7684\uff0c\u6216\u8005XML\u6587\u4ef6\u5df2\u88ab\u624b\u52a8\u7be1\u6539\uff0c\u5bfc\u81f4\u6570\u636e\u6807\u7b7e\u9519\u8bef\uff0c\u7cfb\u7edf\u5c06\u8fd4\u56de\u62d2\u7edd\u901a\u77e5\u3002\u800c\u5f53\u53d1\u73b0\u6b64\u95ee\u9898\u65f6\uff0c\u7533\u62a5\u622a\u6b62\u65e5\u671f\u5df2\u8fc7\uff0c\u8fd9\u5c06\u5bfc\u81f4\u903e\u671f\u7533\u62a5\u7f5a\u6b3e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_ma_co_quan_thue_quan_ly_truc_tiep\"><\/span><b>\u9519\u8bef\u7684\u7a0e\u52a1\u673a\u5173\u4ee3\u7801<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c24\u5176\u662f\u5728\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u65b9\u9762\uff0c\u7531\u4e8e\u5c45\u4f4f\u5730\u6216\u5de5\u4f5c\u5730\u70b9\u4fe1\u606f\u586b\u5199\u9519\u8bef\uff0c\u4e2a\u4eba\u5e38\u5e38\u4f1a\u5c06\u7eb3\u7a0e\u7533\u62a5\u8868\u63d0\u4ea4\u7ed9\u9519\u8bef\u7684\u7a0e\u52a1\u673a\u5173\u3002\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u5982\u679c\u5728\u672a\u5b8c\u6210\u7a0e\u52a1\u7ed3\u6e05\u624b\u7eed\u6216\u672a\u5728\u56fd\u5bb6\u7cfb\u7edf\u4e2d\u66f4\u65b0\u7a0e\u53f7\uff08TIN\uff09\u7684\u60c5\u51b5\u4e0b\uff0c\u5c06\u6ce8\u518c\u5730\u5740\u53d8\u66f4\u81f3\u5176\u4ed6\u5730\u533a\/\u7701\u4efd\uff0c\u5219\u63d0\u4ea4\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u5c06\u88ab\u7acb\u5373\u9a73\u56de\u3002\u8fd9\u4e5f\u662f\u903e\u671f\u7eb3\u7a0e\u7f5a\u6b3e\u6700\u5e38\u88ab\u5f00\u5177\u7684\u4e3b\u8981\u539f\u56e0\u4e4b\u4e00\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_dinh_danh_khong_trung_khop\"><\/span><b>\u8eab\u4efd\u4fe1\u606f\u4e0d\u5339\u914d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u7a0e\u52a1\u6570\u636e\u5c06\u4e0e\u56fd\u5bb6\u4eba\u53e3\u6570\u636e\u5e93\u5b8c\u5168\u540c\u6b65\u3002\u5982\u679c\u5458\u5de5\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e0a\u7684\u516c\u6c11\u8eab\u4efd\u8bc1\uff08CCCD\uff09\u4fe1\u606f\u4e0e\u7a0e\u52a1\u603b\u5c40\u7ba1\u7406\u7684\u6570\u636e\u4e0d\u7b26\uff0c\u5219\u7533\u8bf7\u5c06\u88ab\u6682\u505c\u6216\u62d2\u7edd\u3002\u89e3\u51b3\u6b64\u9519\u8bef\u8017\u65f6\u8d39\u529b\uff0c\u4e14\u5f88\u5bb9\u6613\u5bfc\u81f4\u903e\u671f\u7533\u62a5\u65f6\u88ab\u5904\u4ee5\u66f4\u9ad8\u7684\u7f5a\u6b3e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_khi_to_khai_bi_tu_choi_sau_ngay_het_han\"><\/span><b>\u903e\u671f\u7533\u62a5\u88ab\u62d2\u7684\u6848\u4ef6\u5904\u7406\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8317\" aria-describedby=\"caption-attachment-8317\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8317\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue.jpg\" alt=\"Quy tr\u00ecnh x\u1eed l\u00fd khi t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i sau ng\u00e0y h\u1ebft h\u1ea1n d\u1eabn \u0111\u1ebfn ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8317\" class=\"wp-caption-text\">\u5bf9\u4e8e\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u800c\u88ab\u62d2\u6536\uff0c\u5e76\u56e0\u6b64\u53d7\u5230\u7f5a\u6b3e\u7684\u60c5\u51b5\uff0c\u5236\u5b9a\u4e86\u76f8\u5e94\u7684\u5904\u7406\u7a0b\u5e8f\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u5e94\u9075\u5faa\u4ee5\u4e0b\u6b65\u9aa4\uff0c\u4ee5\u6700\u5927\u7a0b\u5ea6\u5730\u51cf\u5c11\u56e0\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u800c\u53d7\u5230\u7684\u5904\u7f5a\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_nguyen_nhan_tu_thong_bao_%E2%80%9Ckhong_chap_nhan%E2%80%9D\"><\/span><b>\u6b65\u9aa4 1\uff1a\u786e\u5b9a\u201c\u88ab\u62d2\u7edd\u201d\u6d88\u606f\u7684\u539f\u56e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bf7\u767b\u5f55\u60a8\u7684\u90ae\u7bb1\u6216\u7535\u5b50\u62a5\u7a0e\u95e8\u6237\u7f51\u7ad9\u4e0b\u8f7d\u201c\u7535\u5b50\u62a5\u7a0e\u8868\u88ab\u62d2\u201d\u901a\u77e5\u3002\u8bf7\u4ed4\u7ec6\u9605\u8bfb\u62d2\u7a0e\u539f\u56e0\u3002\u5982\u679c\u62d2\u7a0e\u539f\u56e0\u662f\u201c\u7a0e\u52a1\u673a\u5173\u7cfb\u7edf\u6545\u969c\u201d\uff0c\u60a8\u6709\u673a\u4f1a\u8fdb\u884c\u89e3\u91ca\uff0c\u4ee5\u907f\u514d\u56e0\u903e\u671f\u62a5\u7a0e\u800c\u53d7\u5230\u5904\u7f5a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Khac_phuc_va_nop_lai_ho_so\"><\/span><b>\u7b2c\u4e8c\u6b65\uff1a\u66f4\u6b63\u5e76\u91cd\u65b0\u63d0\u4ea4\u7533\u8bf7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u65e6\u53d1\u73b0\u7eb3\u7a0e\u7533\u62a5\u8868\u6709\u8bef\uff0c\u8bf7\u7acb\u5373\u66f4\u6b63\u5e76\u91cd\u65b0\u63d0\u4ea4\u3002\u6839\u636e\u5b9e\u8df5\u7ecf\u9a8c\uff0c\u5982\u679c\u91cd\u65b0\u63d0\u4ea4\u7684\u65f6\u95f4\u8ddd\u79bb\u622a\u6b62\u65e5\u671f\u4ec5\u52691-3\u5929\uff0c\u4e14\u4f01\u4e1a\u80fd\u5bf9\u6280\u672f\u6027\u9519\u8bef\u505a\u51fa\u5408\u7406\u7684\u89e3\u91ca\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u8003\u8651\u7ed9\u4e88\u6700\u8f7b\u7684\u5904\u7f5a\uff08\u8b66\u544a\uff09\uff0c\u800c\u975e\u7f5a\u6b3e\u3002\u4f46\u662f\uff0c\u5982\u679c\u62d6\u5ef6\u65f6\u95f4\u8fc7\u957f\uff0c\u5219\u4e0d\u53ef\u907f\u514d\u5730\u4f1a\u53d7\u5230\u903e\u671f\u7eb3\u7a0e\u7684\u5904\u7f5a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Chuan_bi_ho_so_giai_trinh\"><\/span><b>\u6b65\u9aa4 3\uff1a\u51c6\u5907\u8bf4\u660e\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u884c\u653f\u8fdd\u6cd5\u884c\u4e3a\u5904\u7406\u6cd5\u300b\uff0c\u5982\u679c\u9519\u8bef\u662f\u7531\u4e8e\u5ba2\u89c2\u56e0\u7d20\u6216\u4e0d\u53ef\u6297\u529b\uff08\u4f8b\u5982\u7ecf\u670d\u52a1\u63d0\u4f9b\u5546\u786e\u8ba4\u7684\u5e7f\u57df\u7f51\u6545\u969c\uff09\u9020\u6210\u7684\uff0c\u4f01\u4e1a\u6709\u6743\u5411\u4e3b\u7ba1\u7a0e\u52a1\u90e8\u95e8\u63d0\u4ea4\u89e3\u91ca\u4fe1\uff0c\u8bf7\u6c42\u514d\u9664\u6216\u51cf\u5c11\u903e\u671f\u7f34\u7eb3\u7a0e\u6b3e\u7684\u7f5a\u6b3e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Xu_ly_tien_cham_nop_tien_thue_neu_co\"><\/span><b>\u7b2c\u56db\u6b65\uff1a\u5904\u7406\u7a0e\u6b3e\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\uff08\u5982\u6709\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u56e0\u6587\u4ef6\u95ee\u9898\u800c\u53d7\u5230\u7684\u884c\u653f\u5904\u7f5a\u5916\uff0c\u4f1a\u8ba1\u5e08\u8fd8\u5fc5\u987b\u8ba1\u7b97\u5e76\u7f34\u7eb3\u4efb\u4f55\u672a\u7f34\u7a0e\u6b3e\u7684\u6ede\u7eb3\u91d1\uff08\u5982\u9002\u7528\uff09\u30022026 \u5e74\u9002\u7528\u7684\u6ede\u7eb3\u91d1\u8ba1\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e = \u5e94\u7f34\u989d\u5916\u7a0e\u6b3e x 0.03% x \u5929\u6570<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u5929\u6570\u4ece\u7eb3\u7a0e\u622a\u6b62\u65e5\u671f\u540e\u7684\u7b2c\u4e8c\u5929\u5f00\u59cb\u8fde\u7eed\u8ba1\u7b97\uff0c\u76f4\u81f3\u7eb3\u7a0e\u4eba\u5c06\u7a0e\u6b3e\u7f34\u7eb3\u5230\u56fd\u5bb6\u9884\u7b97\u4e3a\u6b62\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_cua_viec_cham_nop_quyet_toan_thue\"><\/span><b>\u903e\u671f\u62a5\u7a0e\u7684\u540e\u679c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u5f80\u5f80\u5728\u7a0e\u52a1\u7533\u62a5\u903e\u671f\u88ab\u7f5a\u6b3e\u65f6\u9762\u4e34\u6765\u81ea\u7ba1\u7406\u5c42\u7684\u5de8\u5927\u538b\u529b\u3002\u7136\u800c\uff0c\u4f01\u4e1a\u5b9e\u9645\u635f\u5931\u8fdc\u5927\u4e8e\u7f5a\u6b3e\u901a\u77e5\u4e66\u4e0a\u663e\u793a\u7684\u91d1\u989d\uff0c\u56e0\u4e3a\u5b83\u4f1a\u5f15\u53d1\u4e00\u7cfb\u5217\u8fde\u9501\u53cd\u5e94\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u53ef\u62b5\u6263\u8d39\u7528\uff1a\u903e\u671f\u7533\u62a5\u7a0e\u6b3e\u7684\u7f5a\u6b3e\u548c0.03%\u7684\u6ede\u7eb3\u91d1\u5229\u606f\u5747\u4e0d\u5c5e\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u65f6\u53ef\u62b5\u6263\u7684\u8d39\u7528\u3002\u4f01\u4e1a\u4e0d\u4ec5\u8981\u627f\u62c5\u7f5a\u6b3e\uff0c\u8fd8\u9700\u5c31\u8be5\u91d1\u989d\u7f34\u7eb3\u7a0e\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u964d\u4f4e\u4f01\u4e1a\u4fe1\u8a89\u8bc4\u5206\uff1a\u5728\u7a0e\u52a1\u603b\u5c40\u7684\u98ce\u9669\u7ba1\u7406\u7cfb\u7edf\u4e2d\uff0c\u7ecf\u5e38\u56e0\u8fdf\u4ea4\u7a0e\u6b3e\u800c\u53d7\u5230\u5904\u7f5a\u7684\u4f01\u4e1a\u5c06\u88ab\u5217\u5165\u66f4\u9ad8\u7ea7\u522b\u7684\u540d\u5355\uff0c\u63a5\u53d7\u5b9a\u671f\u68c0\u67e5\u548c\u5ba1\u8ba1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73b0\u91d1\u6d41\u98ce\u9669\uff1a\u610f\u5916\u7f5a\u6b3e\u53ef\u80fd\u4f1a\u6270\u4e71\u4f1a\u8ba1\u90e8\u95e8\u6279\u51c6\u7684\u8d22\u52a1\u8ba1\u5212\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_phong_ngua_rui_ro_bi_phat_trong_ky_quyet_toan_2026\"><\/span><b>2026 \u5e74\u7ed3\u7b97\u671f\u5185\u7f5a\u6b3e\u98ce\u9669\u7f13\u89e3\u7b56\u7565\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u907f\u514d\u56e0\u7a0e\u52a1\u8fdd\u6cd5\u884c\u4e3a\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\uff0c\u4f1a\u8ba1\u90e8\u95e8\u9700\u8981\u5efa\u7acb\u4e25\u683c\u7684\u5185\u90e8\u63a7\u5236\u6d41\u7a0b\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_nop_truoc_10_ngay\"><\/span><b>\u89c4\u5b9a\u8981\u6c42\u63d0\u524d10\u5929\u63d0\u4ea4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u5e94\u4e89\u53d6\u5728\u6bcf\u5e743\u670820\u65e5\u524d\u5b8c\u6210\u5e76\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u57284\u670820\u65e5\u524d\u5b8c\u6210\u5e76\u63d0\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u8fd9\u989d\u5916\u768410\u5929\u65f6\u95f4\u662f\u5904\u7406\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u4efb\u4f55\u62d2\u4ed8\u901a\u77e5\u7684\u6781\u5176\u5b9d\u8d35\u7684\u7f13\u51b2\u671f\uff0c\u53ef\u4ee5\u5b8c\u5168\u907f\u514d\u56e0\u903e\u671f\u7533\u62a5\u800c\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_trang_thai_ho_so_sau_24_gio\"><\/span><b>24\u5c0f\u65f6\u540e\u67e5\u770b\u60a8\u7684\u7533\u8bf7\u72b6\u6001\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u5e76\u6536\u5230\u7b2c\u4e00\u6b65\u7684\u901a\u77e5\u540e\uff0c\u4f1a\u8ba1\u4eba\u5458\u5e94\u517b\u6210\u6bcf24\u5c0f\u65f6\u68c0\u67e5\u4e00\u6b21\u6587\u4ef6\u72b6\u6001\u7684\u4e60\u60ef\u3002\u5207\u52ff\u8ba4\u4e3a\u63d0\u4ea4\u6587\u4ef6\u5c31\u610f\u5473\u7740\u4e00\u5207\u5b8c\u6210\u3002\u53ea\u6709\u5f53\u6587\u4ef6\u72b6\u6001\u53d8\u4e3a\u201c\u7a0e\u52a1\u673a\u5173\u5df2\u63a5\u53d7\u6587\u4ef6\u201d\u65f6\uff0c\u624d\u80fd\u907f\u514d\u56e0\u903e\u671f\u7533\u62a5\u800c\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_kip_thoi_thay_doi_chinh_sach\"><\/span><b>\u53ca\u65f6\u4e86\u89e3\u653f\u7b56\u53d8\u5316\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u8868\u683c\u548c\u6a21\u677f\u7684\u76f8\u5173\u6307\u5bfc\u6587\u4ef6\u53ef\u80fd\u4f1a\u6839\u636e\u65b0\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\uff08\u5982\u6709\uff09\u8fdb\u884c\u4fee\u8ba2\u3002\u4f1a\u8ba1\u5e08\u5e94\u53c2\u52a0\u7a0e\u52a1\u673a\u5173\u7ec4\u7ec7\u7684\u57f9\u8bad\u8bfe\u7a0b\uff0c\u6216\u5173\u6ce8\u4fe1\u8a89\u826f\u597d\u7684\u4e13\u4e1a\u7f51\u7ad9\uff0c\u4ee5\u66f4\u65b0\u8868\u683c\u548c\u6a21\u677f\u65b9\u9762\u7684\u77e5\u8bc6\uff0c\u907f\u514d\u56e0\u683c\u5f0f\u9519\u8bef\u800c\u5bfc\u81f4\u7533\u8bf7\u88ab\u62d2\u6216\u56e0\u903e\u671f\u7f34\u7a0e\u800c\u88ab\u7f5a\u6b3e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_du_lieu_nhan_su_dinh_ky\"><\/span><b>\u5b9a\u671f\u5ba1\u67e5\u4eba\u529b\u8d44\u6e90\u6570\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u7ed3\u7b97\u671f\u4e4b\u524d\uff0c\u8bf7\u4eba\u529b\u8d44\u6e90\u90e8\u95e8\u63d0\u4f9b\u5458\u5de5\u6700\u65b0\u7684\u8eab\u4efd\u8bc1\u53f7\u7801\u6e05\u5355\uff0c\u5e76\u53ca\u65f6\u5ba1\u6838\u548c\u66f4\u65b0\u7a0e\u52a1\u767b\u8bb0\u4fe1\u606f\u3002\u4ece\u4e00\u5f00\u59cb\u5c31\u786e\u4fdd\u6570\u636e\u51c6\u786e\u65e0\u8bef\uff0c\u6709\u52a9\u4e8e\u7a0e\u52a1\u7ed3\u7b97\u6587\u4ef6\u987a\u5229\u901a\u8fc7\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u7684\u5ba1\u6838\uff0c\u907f\u514d\u56e0\u8eab\u4efd\u4fe1\u606f\u9519\u8bef\u800c\u5bfc\u81f4\u903e\u671f\u7f34\u7a0e\uff0c\u4ece\u800c\u907f\u514d\u7f5a\u6b3e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u98ce\u9669\u7ba1\u7406\u65b9\u9762\u9047\u5230\u56f0\u96be\u6216\u7f3a\u4e4f\u4e13\u804c\u4eba\u5458\uff0c\u8bf7\u9009\u62e9<\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-lam-lai-so-sach-ke-toan\/\"><strong><span style=\"color: #0000ff;\"> \u4f1a\u8ba1\u8bb0\u5f55\u91cd\u5efa\u670d\u52a1<\/span><\/strong><\/a><span style=\"font-weight: 400;\">\u00a0\u58f0\u8a89\u5c06\u662f\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u3002\u4e00\u652f\u7531\u4fe1\u8a89\u5353\u8457\u7684\u4f1a\u8ba1\u4e8b\u52a1\u6240\u4e13\u5bb6\u7ec4\u6210\u7684\u56e2\u961f\u4e13\u95e8\u63d0\u4f9b\u2026\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-ngoai\/\">\u8058\u8bf7\u5916\u90e8\u4f1a\u8ba1\u5e08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u4e0d\u4ec5\u6709\u52a9\u4e8e\u6838\u5b9e\u7eb3\u7a0e\u7533\u62a5\u7684\u51c6\u786e\u6027\uff0c\u8fd8\u80fd\u63d0\u4f9b\u6709\u6548\u7684\u89e3\u91ca\uff0c\u8ba9\u4f01\u4e1a\u5728\u6bcf\u4e2a\u7eb3\u7a0e\u7ed3\u7b97\u671f\u4e4b\u524d\u5b8c\u5168\u653e\u5fc3\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\u65e5\u76ca\u4e25\u683c\u7684\u7535\u5b50\u7a0e\u52a1\u7ba1\u7406\u80cc\u666f\u4e0b\uff0c\u7a0e\u52a1\u7533\u62a5\u88ab\u62d2\u4e0d\u518d\u4ec5\u4ec5\u662f\u6280\u672f\u9519\u8bef\uff0c\u800c\u662f\u4e00\u4e2a\u5b9e\u5b9e\u5728\u5728\u7684\u6cd5\u5f8b\u98ce\u9669\u3002\u5373\u4f7f\u662f\u683c\u5f0f\u3001\u6570\u636e\u6216\u6d41\u7a0b\u4e0a\u7684\u5fae\u5c0f\u9519\u8bef\uff0c\u4e5f\u53ef\u80fd\u5bfc\u81f4\u903e\u671f\u62a5\u7a0e\u7684\u7f5a\u6b3e\uff0c\u9020\u6210\u4e0d\u5fc5\u8981\u7684\u6210\u672c\uff0c\u5e76\u635f\u5bb3\u7a0e\u52a1\u673a\u5173\u7684\u5408\u89c4\u58f0\u8a89\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 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style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p>&nbsp;<\/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>Ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf khi t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i l\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd kh\u00e1 th\u01b0\u1eddng xuy\u00ean trong th\u1ef1c t\u1ebf nh\u01b0ng th\u01b0\u1eddng k\u1ebf to\u00e1n hay ch\u1ee7 quan trong k\u1ef3 quy\u1ebft to\u00e1n d\u1eabn \u0111\u1ebfn t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i v\u00e0 ch\u1eadm n\u1ed9p. Tr\u00ean th\u1ef1c t\u1ebf, d\u00f9 \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n, n\u1ebfu [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8316,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8315","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\/8315","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=8315"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8315\/revisions"}],"predecessor-version":[{"id":8350,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8315\/revisions\/8350"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8316"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}