{"id":9331,"date":"2026-07-23T10:47:59","date_gmt":"2026-07-23T03:47:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9331"},"modified":"2026-07-23T10:47:59","modified_gmt":"2026-07-23T03:47:59","slug":"cong-van-4831-ct-cs","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cong-van-4831-ct-cs\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6 4831\/CT-CS\uff1a\u5173\u4e8e\u7535\u5b50\u53d1\u7968\u65b0\u8981\u70b9\u7684\u66f4\u65b0\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4831-CT-CS-2026-gioi-thieu-noi-dung-moi-tai-Nghi-dinh-254-2026-ND-CP-714597.aspx\" target=\"_blank\" rel=\"noopener\">\u5b98\u65b9\u6587\u4ef6 4831\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u662f\u7a0e\u52a1\u90e8\u95e8\u53d1\u5e03\u7684\u4e00\u4efd\u6587\u4ef6\uff0c\u65e8\u5728\u4ecb\u7ecd\u4e00\u4e9b\u65b0\u7684\u3001\u503c\u5f97\u5173\u6ce8\u7684\u5185\u5bb9\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u548c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-4831-ct-cs\/#Tieu_chi_xac_dinh_nguoi_nop_thue_co_rui_ro_cao_trong_dang_ky_su_dung_hoa_don_dien_tu\" >\u7535\u5b50\u53d1\u7968\u6ce8\u518c\u8fc7\u7a0b\u4e2d\u8bc6\u522b\u9ad8\u98ce\u9669\u7eb3\u7a0e\u4eba\u7684\u6807\u51c6\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-4831-ct-cs\/#Ke_toan_doanh_nghiep_can_luu_y_gi_tu_Cong_van_4831CT-CS\" >\u4f01\u4e1a\u4f1a\u8ba1\u5e08\u5e94\u6ce8\u610f\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u51fd\u4e2d\u7684\u54ea\u4e9b\u5185\u5bb9\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-4831-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-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-4831-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><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\/cong-van-4831-ct-cs\/#Cau_hoi_thuong_gap_ve_Cong_van_4831CT-CS\" >\u5173\u4e8e\u5b98\u65b9\u6587\u4ef6 4831\/CT-CS \u7684\u5e38\u89c1\u95ee\u9898<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_4831CT-CS_la_gi_va_duoc_ban_hanh_trong_boi_canh_nao\"><\/span><b>\u4ec0\u4e48\u662f\u5b98\u65b9\u6587\u4ef6 4831\/CT-CS\uff1f\u8be5\u6587\u4ef6\u662f\u5728\u4ec0\u4e48\u80cc\u666f\u4e0b\u53d1\u5e03\u7684\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u90e8\u95e8\u53d1\u5e03\u7684\u7b2c4831\/CT-CS\u53f7\u516c\u51fd\u65e8\u5728\u4ecb\u7ecd\u548c\u4f20\u64ad\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u7b2c91\/2026\/TT-BTC\u53f7\u901a\u51fd\u4e2d\u7684\u4e00\u4e9b\u65b0\u5185\u5bb9\u3002\u8fd9\u4e24\u4efd\u6587\u4ef6\u76f4\u63a5\u5f71\u54cd\u7535\u5b50\u53d1\u7968\u7684\u521b\u5efa\u6d41\u7a0b\uff0c\u4ee5\u53ca\u7ecf\u6d4e\u7ec4\u7ec7\u3001\u5176\u4ed6\u7ec4\u7ec7\u3001\u4f01\u4e1a\u548c\u4e2a\u4f53\u6237\u6ce8\u518c\u548c\u66f4\u6539\u7535\u5b50\u53d1\u7968\u4f7f\u7528\u6ce8\u518c\u4fe1\u606f\u7684\u7a0b\u5e8f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u4e2d\u63d0\u53ca\u7684\u5185\u5bb9\u6db5\u76d6\u4e24\u5927\u7c7b\u95ee\u9898\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u7ec4\u4e0e\u2026\u2026\u6709\u5173 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400;\">\u672c\u6587\u4ef6\u5e94\u7528\u8303\u56f4\u5e7f\u6cdb\uff0c\u4ece\u4fdd\u9669\u516c\u53f8\u3001\u94f6\u884c\u3001IT\u516c\u53f8\u3001\u7535\u5b50\u5546\u52a1\u4f01\u4e1a\u5230\u5c0f\u578b\u5bb6\u5ead\u4f01\u4e1a\uff0c\u90fd\u9002\u7528\uff0c\u5177\u6709\u5f88\u9ad8\u7684\u5b9e\u7528\u4ef7\u503c\uff0c\u8fd9\u4e9b\u5b9e\u4f53\u7684\u4f1a\u8ba1\u4eba\u5458\u5e94\u8be5\u7acb\u5373\u5b66\u4e60\u548c\u5e94\u7528\uff0c\u4ee5\u907f\u514d\u53d1\u7968\u7f16\u5236\u9519\u8bef\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_tai_Nghi_dinh_2542026ND-CP_duoc_neu_trong_Cong_van_4831CT-CS\"><\/span><b>\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u8981\u70b9\u5728\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u4e2d\u6982\u8ff0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9333\" aria-describedby=\"caption-attachment-9333\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9333\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS.jpg\" alt=\"Nh\u1eefng \u0111i\u1ec3m m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c n\u00eau trong C\u00f4ng v\u0103n 4831\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9333\" class=\"wp-caption-text\">\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u8981\u70b9\u5728\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u4e2d\u6982\u8ff0\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c4831\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u7684\u7b2c\u4e00\u90e8\u5206\u91cd\u70b9\u9610\u8ff0\u4e86\u5bf9\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c9\u6761\u5173\u4e8e\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u4fee\u8ba2\u548c\u8865\u5145\u3002\u8fd9\u90e8\u5206\u5185\u5bb9\u4e5f\u6b63\u662f\u8bb8\u591a\u4f1a\u8ba1\u5e08\u6700\u4e3a\u5173\u6ce8\u7684\uff0c\u56e0\u4e3a\u5b83\u4e0e\u65e5\u5e38\u4ea4\u6613\u76f4\u63a5\u76f8\u5173\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_quy_dinh_ve_thoi_diem_lap_hoa_don_khi_thu_tien_dat_coc\"><\/span><b>\u589e\u52a0\u5173\u4e8e\u6536\u53d6\u62bc\u91d1\u65f6\u5f00\u5177\u53d1\u7968\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;\">\u6839\u636e\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u51fd\u7684\u6307\u5bfc\uff0c\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u300a\u6c11\u6cd5\u5178\u300b\u4e2d\u89c4\u5b9a\u7684\u4fdd\u8bc1\u91d1\u6536\u53d6\u4e8b\u5b9c\u8fdb\u884c\u4e86\u8865\u5145\u89c4\u5b9a\uff0c\u4ee5\u786e\u4fdd\u670d\u52a1\u5408\u540c\u7684\u5c65\u884c\u3002\u636e\u6b64\uff0c\u5bf9\u4e8e\u8fd9\u7b14\u65e8\u5728\u4fdd\u8bc1\u5408\u540c\u5c65\u884c\u7684\u4fdd\u8bc1\u91d1\uff0c\u5356\u65b9\u2026\u2026 <\/span><b>\u65e0\u9700\u63d0\u4f9b\u53d1\u7968\u3002<\/b><span style=\"font-weight: 400;\">\u8fd9\u9879\u89c4\u5b9a\u6709\u52a9\u4e8e\u660e\u786e\u533a\u5206\u4e3a\u786e\u4fdd\u5408\u540c\u800c\u9700\u8981\u7684\u62bc\u91d1\u548c\u670d\u52a1\u9884\u4ed8\u6b3e\uff0c\u8fd9\u5728\u5f88\u591a\u670d\u52a1\u4f01\u4e1a\u7684\u4f1a\u8ba1\u5b9e\u52a1\u4e2d\u662f\u4e00\u4e2a\u5bb9\u6613\u6df7\u6dc6\u7684\u5730\u65b9\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_dich_vu_duoc_lap_hoa_don_cham_sau_07_ngay\"><\/span><b>\u8d26\u5355\u903e\u671f7\u5929\u7684\u670d\u52a1\u9879\u76ee<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u51fd\u4e2d\u63d0\u5230\u7684\u53e6\u4e00\u9879\u91cd\u8981\u5185\u5bb9\u662f\uff0c\u5bf9\u67d0\u4e9b\u9891\u7e41\u53d1\u751f\u4e14\u9700\u8981\u53cc\u65b9\u8fdb\u884c\u6570\u636e\u6838\u5bf9\u7684\u670d\u52a1\uff0c\u589e\u52a0\u4e86\u5f00\u5177\u53d1\u7968\u7684\u65f6\u9650\u3002\u6839\u636e\u7b2c 9 \u6761\u7b2c 4 \u6b3e a \u9879\u7684\u89c4\u5b9a\uff0c\u4ee5\u4e0b\u670d\u52a1\u7c7b\u522b\u5141\u8bb8\u5728\u670d\u52a1\u53d1\u751f\u540e 7 \u5929\u5185\u5f00\u5177\u53d1\u7968\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d77\u4e0a\u5f15\u822a\u670d\u52a1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5728\u7ebf\u65b0\u95fb\u7f51\u7ad9\u4e0a\u63d0\u4f9b\u5e7f\u544a\u670d\u52a1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u5b57\u6280\u672f\u670d\u52a1\u3001\u6570\u5b57\u5e73\u53f0\u3001\u4fe1\u606f\u6280\u672f\u670d\u52a1\uff08\u5305\u62ec\u7535\u4fe1\u548c\u4fe1\u606f\u6280\u672f\u5e73\u53f0\u4e0a\u4f7f\u7528\u7684\u652f\u4ed8\u4e2d\u4ecb\u670d\u52a1\uff0c\u4f46\u672c\u6761\u6b3eb\u70b9\u53e6\u6709\u89c4\u5b9a\u7684\u9664\u5916\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52a0\u5bc6\u8d27\u5e01\u8d44\u4ea7\u670d\u52a1\u3001\u78b3\u4ea4\u6613\u6240\u4ea4\u6613\u652f\u6301\u670d\u52a1\u3001\u4fdd\u9669\u670d\u52a1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b89\u4fdd\u670d\u52a1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u51fa\u79df\u8f66\u3001\u5305\u8f66\u548c\u4e24\u8f6e\u6469\u6258\u8f66\u7684\u5ba2\u8fd0\u670d\u52a1\u5fc5\u987b\u6309\u7167\u9053\u8def\u8fd0\u8f93\u6cd5\u5f8b\u7684\u89c4\u5b9a\u4f7f\u7528\u8fd0\u8f93\u8fde\u63a5\u652f\u6301\u8f6f\u4ef6\uff0c\u8be5\u89c4\u5b9a\u9002\u7528\u4e8e\u5411\u4f01\u4e1a\u6216\u7ec4\u7ec7\u5ba2\u6237\u63d0\u4f9b\u670d\u52a1\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u884c\u4e1a\u7684\u7279\u70b9\u662f\u4ea4\u6613\u9891\u7e41\u4e14\u89c4\u6a21\u5e9e\u5927\uff0c\u9700\u8981\u5728\u5f00\u5177\u6b63\u5f0f\u53d1\u7968\u524d\u82b1\u8d39\u65f6\u95f4\u6574\u5408\u548c\u6838\u5bf9\u7cfb\u7edf\u95f4\u7684\u6570\u636e\u3002\u7b2c4831\/CT-CS\u53f7\u901a\u77e5\u4e2d\u5bf9\u8be5\u6e05\u5355\u7684\u660e\u786e\u8bf4\u660e\uff0c\u6709\u52a9\u4e8e\u4e0a\u8ff0\u884c\u4e1a\u7684\u4f01\u4e1a\u5728\u5f00\u7968\u6d41\u7a0b\u4e2d\u66f4\u52a0\u79ef\u6781\u4e3b\u52a8\uff0c\u907f\u514d\u56e0\u903e\u671f\u5f00\u7968\u6216\u8fdd\u53cd\u6709\u5173\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u89c4\u5b9a\u800c\u88ab\u8ba4\u5b9a\u4e3a\u8fdd\u89c4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_san_pham_dich_vu_ve_du_lieu_voi_thoi_han_lap_hoa_don_khong_qua_02_thang\"><\/span><b>\u8ba1\u8d39\u5468\u671f\u4e0d\u8d85\u8fc7 2 \u4e2a\u6708\u7684\u6570\u636e\u76f8\u5173\u4ea7\u54c1\u548c\u670d\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e0a\u8ff0\u670d\u52a1\u7c7b\u522b\u5916\uff0c\u7b2c4831\/CT-CS\u53f7\u901a\u77e5\u7b2c9\u6761\u7b2c4\u6b3eb\u9879\u8fd8\u9488\u5bf9\u6570\u636e\u76f8\u5173\u4ea7\u54c1\u548c\u670d\u52a1\u5f15\u5165\u4e86\u5355\u72ec\u7684\u89c4\u5b9a\u3002\u9274\u4e8e\u6b64\u7c7b\u670d\u52a1\u7684\u7279\u6b8a\u6027\u8d28\u9700\u8981\u66f4\u590d\u6742\u7684\u6570\u636e\u6838\u5bf9\uff0c\u56e0\u6b64\uff0c\u6b64\u7c7b\u670d\u52a1\u7684\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u4e0d\u5f97\u665a\u4e8e\u4ea4\u6613\u53d1\u751f\u6708\u4efd\u540e\u7684\u4e24\u4e2a\u6708\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_rieng_doi_voi_hop_dong_dong_bao_hiem\"><\/span><b>\u5171\u540c\u4fdd\u9669\u5408\u540c\u7684\u5177\u4f53\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u51fd\u4e2d\u63d0\u5230\u7684\u53e6\u4e00\u4e2a\u503c\u5f97\u6ce8\u610f\u7684\u65b0\u8981\u70b9\u662f\u7b2c 9 \u6761\u7b2c 4 \u6b3e\u7b2c o \u9879\u5173\u4e8e\u5171\u540c\u4fdd\u9669\u5408\u540c\u7684\u8865\u5145\u89c4\u5b9a\uff0c\u5171\u540c\u4fdd\u9669\u5408\u540c\u662f\u6307\u591a\u5bb6\u4fdd\u9669\u516c\u53f8\u5171\u540c\u4e3a\u540c\u4e00\u6807\u7684\u7269\u63d0\u4f9b\u4fdd\u9669\u7684\u4e00\u79cd\u5f62\u5f0f\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;\">\u5728\u6536\u53d6\u4fdd\u9669\u8d39\u65f6\uff0c\u6bcf\u5bb6\u5171\u540c\u4fdd\u9669\u516c\u53f8\u90fd\u4f1a\u5411\u5ba2\u6237\u5f00\u5177\u4e0e\u5176\u6536\u5230\u7684\u4fdd\u8d39\u4efd\u989d\u76f8\u5bf9\u5e94\u7684\u53d1\u7968\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u53cc\u65b9\u6388\u6743\u67d0\u4f01\u4e1a\u4ee3\u8868\u5176\u6536\u53d6\u4fdd\u9669\u8d39\uff0c\u5219\u6536\u6b3e\u4f01\u4e1a\u5c06\u5411\u5ba2\u6237\u5f00\u5177\u5408\u540c\u603b\u989d\u7684\u53d1\u7968\uff1b\u540c\u65f6\uff0c\u59d4\u6258\u6536\u6b3e\u7684\u4f01\u4e1a\u5c06\u5411\u6536\u6b3e\u4f01\u4e1a\u5f00\u5177\u5176\u6839\u636e\u534f\u8bae\u6709\u6743\u83b7\u5f97\u7684\u4fdd\u9669\u8d39\u90e8\u5206\u7684\u53d1\u7968\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e0e\u8d2d\u4e70\u5546\u54c1\u548c\u670d\u52a1\u4ee5\u8865\u507f\u6216\u652f\u4ed8\u5171\u540c\u4fdd\u9669\u5408\u540c\u9879\u4e0b\u7684\u8d39\u7528\u76f8\u5173\u7684\u652f\u51fa\uff0c\u5982\u679c\u4fdd\u9669\u516c\u53f8\u88ab\u6388\u6743\u652f\u4ed8\uff0c\u5219\u5728\u4ece\u8981\u6c42\u4ed8\u6b3e\u7684\u4fdd\u9669\u516c\u53f8\u6536\u56de\u8d44\u91d1\u65f6\uff0c\u5c06\u5f00\u5177\u53d1\u7968\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u89c4\u5b9a\u6709\u52a9\u4e8e\u5f7b\u5e95\u89e3\u51b3\u8bb8\u591a\u4fdd\u9669\u516c\u53f8\u5728\u5b9e\u8df5\u4e2d\u9047\u5230\u7684\u56f0\u96be\uff0c\u56e0\u4e3a\u4ee5\u524d\u5171\u540c\u4fdd\u9669\u4eba\u4e4b\u95f4\u6536\u4ed8\u6b3e\u9879\u7684\u673a\u5236\u7f3a\u4e4f\u5173\u4e8e\u53d1\u7968\u7684\u5177\u4f53\u6307\u5bfc\u65b9\u9488\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_dang_chu_y_Bang_thong_tin_chi_tiet_giao_dich\"><\/span><b>\u65b0\u589e\u529f\u80fd\uff1a\u4ea4\u6613\u8be6\u60c5\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u51fd\u5f3a\u8c03\u7684\u4e00\u70b9\u662f\u7b2c 9 \u6761\u7b2c 4 \u6b3e r \u70b9\u7684\u8865\u5145\u89c4\u5b9a\uff0c\u8be5\u89c4\u5b9a\u6d89\u53ca\u7f16\u5236\u8be6\u7ec6\u7684\u4ea4\u6613\u4fe1\u606f\u8868\uff0c\u9002\u7528\u4e8e\u76f4\u63a5\u5411\u4e2a\u4eba\u6d88\u8d39\u8005\u63d0\u4f9b\u7684\u67d0\u4e9b\u670d\u52a1\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u94f6\u884c\u670d\u52a1\u3001\u652f\u4ed8\u4e2d\u4ecb\u670d\u52a1\u3001\u4fe1\u7528\u4fe1\u606f\u670d\u52a1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc1\u5238\u4ea4\u6613\u3001\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613\u4ee5\u53ca\u78b3\u4ea4\u6613\u6240\u4ea4\u6613\u652f\u6301\u670d\u52a1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u9669\u4e1a\u52a1\u3001\u901a\u8fc7\u7535\u5b50\u94b1\u5305\u8fdb\u884c\u7684\u6c47\u6b3e\u670d\u52a1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u505c\u7535\u53ca\u6062\u590d\u670d\u52a1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u5546\u52a1\u670d\u52a1\uff1b\u76f4\u63a5\u652f\u6301\u7535\u5b50\u5546\u52a1\u6d3b\u52a8\u7684\u90ae\u653f\u548c\u8fd0\u8f93\u670d\u52a1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u8f68\u7535\u8f66\u548c\u516c\u5171\u6c7d\u8f66\u63d0\u4f9b\u7684\u516c\u5171\u5ba2\u8fd0\u670d\u52a1\uff1b\u51fa\u79df\u8f66\u3001\u5305\u8f66\u548c\u4e24\u8f6e\u6469\u6258\u8f66\u63d0\u4f9b\u7684\u5ba2\u8fd0\u4e1a\u52a1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u505c\u8f66\u670d\u52a1\u3001\u7535\u5f71\u653e\u6620\u53ca\u5176\u4ed6\u670d\u52a1\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9002\u7528\u6b64\u65b9\u6cd5\u7684\u6761\u4ef6\u662f\uff0c\u4f01\u4e1a\u5fc5\u987b\u62e5\u6709\u80fd\u591f\u8be6\u7ec6\u7ba1\u7406\u6bcf\u7b14\u4ea4\u6613\u7684\u8f6f\u4ef6\u7cfb\u7edf\uff0c\u5e76\u4e14\u6bcf\u7b14\u4ea4\u6613\u7684\u73b0\u91d1\u6536\u6b3e\u6570\u636e\u90fd\u5b58\u50a8\u5728\u8be5\u7cfb\u7edf\u4e2d\u3002\u4e00\u65e6\u6ee1\u8db3\u8fd9\u4e9b\u6761\u4ef6\uff0c\u4f01\u4e1a\u5c31\u5e94\u4f7f\u7528\u968f\u7b2c91\/2026\/TT-BTC\u53f7\u901a\u77e5\u53d1\u5e03\u7684\u9644\u5f55\u4e09\u4e2d\u7684\u201c\u4ea4\u6613\u660e\u7ec6\u4fe1\u606f\u8868\u201d\uff08\u8868\u683c01\/TTGD\uff09\u5c06\u8be6\u7ec6\u7684\u4ea4\u6613\u4fe1\u606f\u6570\u636e\u5e93\u4f20\u8f93\u7ed9\u7a0e\u52a1\u673a\u5173\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ban_hang_cung_cap_dich_vu_trong_gio_lam_viec_ban_dem\"><\/span><b>\u8fd9\u5305\u62ec\u5728\u591c\u95f4\u5de5\u4f5c\u65f6\u95f4\u9500\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u7b2c4831\/CT-CS\u53f7\u901a\u77e5\u8fd8\u5f15\u5165\u4e86\u8865\u5145\u89c4\u5b9a\uff0c\u9002\u7528\u4e8e\u90a3\u4e9b\u6ca1\u6709\u81ea\u52a8\u5f00\u7968\u8f6f\u4ef6\uff0c\u4f46\u6839\u636e\u300a\u52b3\u52a8\u6cd5\u300b\u89c4\u5b9a\u5728\u591c\u95f4\u5de5\u4f5c\u65f6\u95f4\u8fdb\u884c\u5546\u54c1\u9500\u552e\u6216\u670d\u52a1\u63d0\u4f9b\u7684\u5356\u5bb6\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u53ef\u4ee5\u5ef6\u81f3\u6700\u8fdf\u4e0b\u4e00\u4e2a\u5de5\u4f5c\u65e5\uff0c\u800c\u4e0d\u662f\u50cf\u4e4b\u524d\u89c4\u5b9a\u7684\u90a3\u6837\u5fc5\u987b\u5728\u591c\u95f4\u7acb\u5373\u5f00\u5177\u2014\u2014\u8fd9\u4e00\u8c03\u6574\u7b26\u5408\u8bb8\u591a24\/7\u5168\u5929\u5019\u8fd0\u8425\u6a21\u5f0f\u7684\u5b9e\u9645\u60c5\u51b5\u3002\u00a0<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u66f4\u591a\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-theo-nghi-dinh-254\/\">\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5f00\u5177\u53d1\u7968\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_tai_Thong_tu_912026TT-BTC_theo_huong_dan_cua_Cong_van_4831CT-CS\"><\/span><b>\u6839\u636e\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u51fd\uff0c\u7b2c 91\/2026\/TT-BTC \u53f7\u901a\u51fd\u65b0\u589e\u8981\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9334\" aria-describedby=\"caption-attachment-9334\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9334\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 4831\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9334\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u51fd\uff0c\u7b2c 91\/2026\/TT-BTC \u53f7\u901a\u51fd\u65b0\u589e\u8981\u70b9<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u5185\u5bb9\u5916\uff0c\u7b2c 4831\/CT-CS \u53f7\u516c\u51fd\u8fd8\u5f15\u5165\u4e86\u7b2c 91\/2026\/TT-BTC \u53f7\u901a\u51fd\u4e2d\u7684\u51e0\u4e2a\u91cd\u8981\u65b0\u8981\u70b9\uff0c\u91cd\u70b9\u662f\u7535\u5b50\u53d1\u7968\u7684\u4f7f\u7528\u6ce8\u518c\u7a0b\u5e8f\u548c\u98ce\u9669\u7ba1\u7406\u6807\u51c6\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_thay_doi_noi_dung_dang_ky_su_dung_hoa_don_dien_tu\"><\/span><b>\u6ce8\u518c\u548c\u66f4\u6539\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u7684\u6ce8\u518c\u4fe1\u606f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c4831\/CT-CS\u53f7\u516c\u51fd\uff0c\u7b2c91\/2026\/TT-BTC\u53f7\u901a\u77e5\u4fee\u8ba2\u4e86\u5173\u4e8e\u7535\u5b50\u53d1\u7968\u6ce8\u518c\u4fe1\u606f\u53d8\u66f4\u7684\u89c4\u5b9a\u3002\u5177\u4f53\u800c\u8a00\uff0c\u9664\u505c\u6b62\u6216\u6682\u65f6\u4e2d\u6b62\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u7684\u60c5\u51b5\u5916\uff0c\u5176\u4ed6\u4fe1\u606f\u53d8\u66f4\u5747\u9700\u8fdb\u884c\u751f\u7269\u8bc6\u522b\u8ba4\u8bc1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u65b0\u89c4\uff0c\u7ecf\u6d4e\u7ec4\u7ec7\u3001\u5176\u4ed6\u7ec4\u7ec7\u3001\u4f01\u4e1a\u5bb6\u5ead\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u5fc5\u987b\u4f7f\u7528\u968f\u7b2c 91\/2026\/TT-BTC \u53f7\u901a\u77e5\u53d1\u5e03\u7684\u9644\u5f55 III \u4e2d\u7684\u8868\u683c 01\/\u0110KT\u0110-H\u0110\u0110T\uff0c\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u6216\u7535\u5b50\u53d1\u7968\u670d\u52a1\u63d0\u4f9b\u5546\u66f4\u65b0\u5176\u4fe1\u606f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 4831\/CT-CS \u8fd8\u5c06\u8be5\u89c4\u5b9a\u4e0e\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u8fdb\u884c\u4e86\u6bd4\u8f83\u2014\u2014\u6839\u636e\u8be5\u6cd5\u4ee4\uff0c\u5982\u679c\u7eb3\u7a0e\u4eba\u56e0\u6cd5\u5b9a\u4ee3\u8868\u4eba\u3001\u4f01\u4e1a\u6237\u4e3b\u3001\u4e2a\u4f53\u7ecf\u8425\u8005\u3001\u51fa\u8d44\u6210\u5458\u6216\u6240\u6709\u8005\u7684\u4fe1\u606f\u53d8\u66f4\u800c\u66f4\u6539\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u7684\u4fe1\u606f\uff0c\u5219\u5e94\u6309\u7167\u7b2c 6 \u6761\u7b2c 1a \u6b3e\u4e2d\u7684\u5355\u72ec\u89c4\u5b9a\u6267\u884c\u7a0b\u5e8f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u4e2d\u63d0\u5230\u7684\u53e6\u4e00\u9879\u503c\u5f97\u6ce8\u610f\u7684\u8c03\u6574\u662f\uff1a <\/span><b>\u5ef6\u957f\u63d0\u4ea4\u89e3\u91ca\u3001\u8865\u5145\u4fe1\u606f\u548c\u6587\u4ef6\u7684\u622a\u6b62\u65e5\u671f\u3002<\/b><span style=\"font-weight: 400;\"> \u4ece\u7b2c2\u5929\u8d77 <\/span><b>3\u4e2a\u5de5\u4f5c\u65e5<\/b><span style=\"font-weight: 400;\">\u672c\u89c4\u5b9a\u9002\u7528\u4e8e\u7a0e\u52a1\u673a\u5173\u53d1\u51fa\u901a\u77e5\uff0c\u8981\u6c42\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u4e0e\u7535\u5b50\u53d1\u7968\u6ce8\u518c\u76f8\u5173\u7684\u89e3\u91ca\u6216\u8865\u5145\u6587\u4ef6\u7684\u60c5\u51b5\u3002\u5c06\u622a\u6b62\u65e5\u671f\u5ef6\u957f\u4e00\u4e2a\u5de5\u4f5c\u65e5\uff0c\u53ef\u4e3a\u4f01\u4e1a\u548c\u4e2a\u4f53\u6237\u51c6\u5907\u5b8c\u6574\u6587\u4ef6\u63d0\u4f9b\u66f4\u6709\u5229\u7684\u6761\u4ef6\uff0c\u907f\u514d\u56e0\u672a\u5728\u539f\u622a\u6b62\u65e5\u671f\u524d\u56de\u590d\u800c\u53d7\u5230\u5904\u7f5a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_nguoi_nop_thue_co_rui_ro_cao_trong_dang_ky_su_dung_hoa_don_dien_tu\"><\/span><b>\u7535\u5b50\u53d1\u7968\u6ce8\u518c\u8fc7\u7a0b\u4e2d\u8bc6\u522b\u9ad8\u98ce\u9669\u7eb3\u7a0e\u4eba\u7684\u6807\u51c6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u51fd\u4ef6\u4e2d\u63d0\u51fa\u7684\u6700\u540e\u4e00\u70b9\u6d89\u53ca\u5bf9\u7b2c91\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c7\u6761\u4e2d\u9ad8\u98ce\u9669\u7eb3\u7a0e\u4eba\u8bc6\u522b\u6807\u51c6\u7684\u4fee\u8ba2\u3002\u5177\u4f53\u800c\u8a00\uff0c\u6807\u51c63\u4fee\u8ba2\u4e3a\uff1a\u767b\u8bb0\u5176\u603b\u90e8\u5730\u5740\u7684\u7eb3\u7a0e\u4eba\u3002 <\/span><b>\u6839\u636e\u884c\u653f\u8fb9\u754c\uff0c\u6ca1\u6709\u5177\u4f53\u7684\u5730\u5740\u3002<\/b><span style=\"font-weight: 400;\">\u6216\u6ce8\u518c <\/span><b>\u516c\u5bd3<\/b><span style=\"font-weight: 400;\">\u5c06\u88ab\u89c6\u4e3a\u9ad8\u98ce\u9669\u4eba\u7fa4\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f46\u662f\uff0c\u8be5\u89c4\u5b9a\u4e5f\u5217\u51fa\u4e86\u4f8b\u5916\u60c5\u51b5\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u672c\u89c4\u5b9a\u4e0d\u9002\u7528\u4e8e\u6cd5\u5f8b\u5141\u8bb8\u7528\u4e8e\u5546\u4e1a\u7528\u9014\u7684\u516c\u5bd3\u6216\u516c\u5bd3\u697c\u7684\u90e8\u5206\u533a\u57df\uff0c\u4e2a\u522b\u4f01\u4e1a\u4e5f\u6709\u4f8b\u5916\u60c5\u51b5\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u5728\u6ce8\u518c\u6216\u5ba1\u6838\u603b\u90e8\u5730\u5740\u65f6\u9700\u8981\u7279\u522b\u6ce8\u610f\u8fd9\u4e00\u70b9\uff0c\u4ee5\u907f\u514d\u88ab\u7f6e\u4e8e\u9ad8\u98ce\u9669\u7ba1\u7406\u4e4b\u4e0b\uff0c\u4ece\u800c\u5728\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u65f6\u53d7\u5230\u66f4\u4e25\u683c\u7684\u76d1\u7ba1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5185\u90e8\u4f1a\u8ba1\u80fd\u529b\u6709\u9650\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u53ca\u65f6\u4e86\u89e3\u8bf8\u5982 Circular 4831\/CT-CS \u4e4b\u7c7b\u7684\u6cd5\u89c4\u53ef\u80fd\u4f1a\u6210\u4e3a\u4e00\u9879\u6c89\u91cd\u7684\u8d1f\u62c5\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4f7f\u7528<\/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;\"> \u8be5\u89e3\u51b3\u65b9\u6848\u6709\u52a9\u4e8e\u4f01\u4e1a\u5bf9\u5e94\u7528\u65b0\u7684\u7535\u5b50\u53d1\u7968\u653f\u7b56\u7684\u51c6\u786e\u6027\u548c\u53ca\u65f6\u6027\u5145\u6ee1\u4fe1\u5fc3\uff0c\u540c\u65f6\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u4e0e\u53d1\u7968\u521b\u5efa\u65f6\u95f4\u548c\u6ce8\u518c\u7a0b\u5e8f\u76f8\u5173\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_doanh_nghiep_can_luu_y_gi_tu_Cong_van_4831CT-CS\"><\/span><b>\u4f01\u4e1a\u4f1a\u8ba1\u5e08\u5e94\u6ce8\u610f\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u51fd\u4e2d\u7684\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u51fd\u4ef6\u63d0\u4f9b\u7684\u4fe1\u606f\uff0c\u4f01\u4e1a\u3001\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u7684\u4f1a\u8ba1\u4eba\u5458\u5e94\u4e3b\u52a8\u6267\u884c\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;\">\u5ba1\u67e5\u6bcf\u4e2a\u7279\u5b9a\u884c\u4e1a\u7ec4\u7684\u5f00\u7968\u6d41\u7a0b\uff0c\u7279\u522b\u662f\u90a3\u4e9b\u6709\u7279\u5b9a\u5f00\u7968\u65f6\u95f4\u89c4\u5b9a\u7684\u884c\u4e1a\uff0c\u4f8b\u5982\u6570\u636e\u6838\u5bf9\u670d\u52a1\u3001\u4fdd\u9669\u670d\u52a1\u548c\u57fa\u4e8e\u6280\u672f\u7684\u5ba2\u8fd0\u670d\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u73b0\u6709\u7684\u7535\u5b50\u53d1\u7968\u8f6f\u4ef6\u7cfb\u7edf\uff0c\u4ee5\u786e\u5b9a\u8be5\u5355\u4f4d\u662f\u5426\u5c5e\u4e8e\u9700\u8981\u6839\u636e m\u1eabu s\u1ed1 01\/TTGD\uff08\u8868\u683c\u7f16\u53f7 01\/TTGD\uff09\u7f16\u5236\u4ea4\u6613\u660e\u7ec6\u8868\u7684\u5b9e\u4f53\u7c7b\u522b\uff0c\u7136\u540e\u8ba1\u5212\u8fdb\u884c\u9002\u5f53\u7684\u7cfb\u7edf\u5347\u7ea7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u60a8\u7684\u7535\u5b50\u53d1\u7968\u6ce8\u518c\u4fe1\u606f\u53d1\u751f\u53d8\u66f4\u65f6\uff0c\u8bf7\u51c6\u5907\u751f\u7269\u8bc6\u522b\u8ba4\u8bc1\u6240\u9700\u7684\u5fc5\u8981\u6587\u4ef6\u548c\u7a0b\u5e8f\uff0c\u5e76\u6ce8\u610f\u63d0\u4ea4\u65b0\u8bf4\u660e\u7684\u622a\u6b62\u65e5\u671f\u4e3a 3 \u4e2a\u5de5\u4f5c\u65e5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6838\u5b9e\u6ce8\u518c\u603b\u90e8\u5730\u5740\uff0c\u7279\u522b\u662f\u4f4d\u4e8e\u516c\u5bd3\u697c\u5185\u7684\u4f01\u4e1a\uff0c\u5e76\u5c06\u5176\u4e0e\u65b0\u4fee\u8ba2\u7684\u9ad8\u98ce\u9669\u6807\u51c6\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u6240\u6709\u5177\u4f53\u6848\u4f8b\u4e2d\uff0c\u4f1a\u8ba1\u5e08\u5e94\u76f4\u63a5\u53c2\u8003\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u5168\u6587\u4ee5\u53ca\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 91\/2026\/TT-BTC \u53f7\u901a\u51fd\uff0c\u4ee5\u83b7\u5f97\u6700\u51c6\u786e\u7684\u4f9d\u636e\uff0c\u907f\u514d\u56e0\u5bf9\u76d1\u7ba1\u80cc\u666f\u7406\u89e3\u4e0d\u5b8c\u6574\u800c\u5bfc\u81f4\u8bef\u7528\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u65b0\u6210\u7acb\u7684\u4f01\u4e1a\u6216\u6ca1\u6709\u4e13\u95e8\u4f1a\u8ba1\u90e8\u95e8\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u8fd9\u79cd\u5f62\u5f0f\u7684<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-dich-vu\/\"> \u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u51ed\u501f\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u90e8\u95e8\uff0c\u6211\u4eec\u662f\u786e\u4fdd Circular 4831\/CT-CS \u53ca\u76f8\u5173\u6587\u4ef6\u7684\u6240\u6709\u53d8\u66f4\u5728\u89c4\u5b9a\u65f6\u95f4\u5185\u5f97\u5230\u66f4\u65b0\u548c\u5e94\u7528\u7684\u6700\u4f73\u9009\u62e9\u3002\u00a0<\/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;\">\u5b98\u65b9\u6587\u4ef6 4831\/CT-CS \u5bf9\u4e09\u7c7b\u91cd\u8981\u5185\u5bb9\u8fdb\u884c\u4e86\u7cfb\u7edf\u6574\u7406\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u56e0\u5177\u4f53\u60c5\u51b5\u800c\u5f02\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u7535\u5b50\u53d1\u7968\u4f7f\u7528\u6ce8\u518c\u548c\u4fe1\u606f\u53d8\u66f4\u7684\u89c4\u5b9a\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc6\u522b\u9ad8\u98ce\u9669\u7eb3\u7a0e\u4eba\u7684\u6807\u51c6\u5728\u7b2c 91\/2026\/TT-BTC \u53f7\u901a\u77e5\u4e2d\u6709\u6240\u89c4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u5185\u5bb9\u90fd\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u3001\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u521b\u5efa\u548c\u7ba1\u7406\u7535\u5b50\u53d1\u7968\u7684\u65e5\u5e38\u64cd\u4f5c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7406\u89e3\u5e76\u6b63\u786e\u5e94\u7528\u7b2c 4831\/CT-CS \u53f7\u5b98\u65b9\u51fd\u4ef6\u4e2d\u5f15\u5165\u7684\u89c4\u5b9a\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u7a0e\u6cd5\uff0c\u8fd8\u80fd\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u56e0\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u6216\u767b\u8bb0\u7a0b\u5e8f\u9519\u8bef\u800c\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u66f4\u5177\u4f53\u7684\u5efa\u8bae\uff0c\u4ee5\u4fbf\u5c06\u6b64\u65b9\u6cd5\u5e94\u7528\u4e8e\u5177\u4f53\u7684\u5b9e\u9645\u60c5\u51b5\uff0c\u8bf7\u968f\u65f6\u4e0e\u6211\u4eec\u8054\u7cfb\u3002 <\/span><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;\"> \u83b7\u5f97\u652f\u6301\u3002<\/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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_4831CT-CS\"><\/span><b>\u5173\u4e8e\u5b98\u65b9\u6587\u4ef6 4831\/CT-CS \u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u6309\u7167 4831\/CT-CS \u53f7\u5b98\u65b9\u51fd\u4ef6\u7684\u6307\u793a\u7f16\u5236\u4ea4\u6613\u660e\u7ec6\u8868\uff1f<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u4f01\u4e1a\u76f4\u63a5\u5411\u4e2a\u4eba\u6d88\u8d39\u8005\u63d0\u4f9b\u670d\u52a1\uff0c\u6d89\u53ca\u94f6\u884c\u3001\u652f\u4ed8\u4e2d\u4ecb\u3001\u4fdd\u9669\u3001\u8bc1\u5238\u3001\u7535\u5b50\u5546\u52a1\u3001\u5ba2\u8fd0\u7b49\u9886\u57df\uff0c\u5e76\u62e5\u6709\u8be6\u7ec6\u7ba1\u7406\u6bcf\u7b14\u4ea4\u6613\u7684\u8f6f\u4ef6\u7cfb\u7edf\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u66f4\u6539\u7535\u5b50\u53d1\u7968\u6ce8\u518c\u4fe1\u606f\u65f6\u662f\u5426\u5fc5\u987b\u8fdb\u884c\u751f\u7269\u8bc6\u522b\u8ba4\u8bc1\uff1f<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 4831\/CT-CS \u53f7\u516c\u51fd\u7684\u5185\u5bb9\uff0c\u9664\u505c\u6b62\u6216\u6682\u65f6\u4e2d\u6b62\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u7684\u60c5\u51b5\u5916\uff0c\u6240\u6709\u5176\u4ed6\u53d8\u66f4\u6ce8\u518c\u4fe1\u606f\u7684\u60c5\u51b5\u90fd\u5fc5\u987b\u4f7f\u7528\u751f\u7269\u8bc6\u522b\u8ba4\u8bc1\u8fdb\u884c\u9a8c\u8bc1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u63d0\u4ea4\u89e3\u91ca\u548c\u8865\u5145\u4fe1\u606f\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 4831\/CT-CS 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Sai m\u1ed9t th\u1eddi \u0111i\u1ec3m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9332,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9331","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\/9331","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=9331"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9331\/revisions"}],"predecessor-version":[{"id":9335,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9331\/revisions\/9335"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9332"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}