{"id":9403,"date":"2026-07-30T10:25:57","date_gmt":"2026-07-30T03:25:57","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9403"},"modified":"2026-07-30T10:25:57","modified_gmt":"2026-07-30T03:25:57","slug":"thoi-diem-xuat-hoa-don-dich-vu-quang-cao","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/","title":{"rendered":"\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u5e94\u8be5\u4f55\u65f6\u5f00\u5177\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e7f\u544a\u670d\u52a1\u7684\u5f00\u7968\u65f6\u95f4\u5bf9\u8bb8\u591a\u4f1a\u8ba1\u5e08\u6765\u8bf4\u90fd\u662f\u4e00\u4e2a\u76f8\u5f53\u4ee4\u4eba\u56f0\u60d1\u7684\u95ee\u9898\uff0c\u5c24\u5176\u662f\u5bf9\u4e8e\u6309\u6708\u6216\u6309\u6d3b\u52a8\u6301\u7eed\u4ea7\u751f\u7684\u5e7f\u544a\u5408\u540c\u800c\u8a00\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Vi_sao_xac_dinh_dung_thoi_diem_xuat_hoa_don_dich_vu_quang_cao_lai_quan_trong\" >\u4e3a\u4ec0\u4e48\u786e\u5b9a\u5f00\u5177\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u7684\u6b63\u786e\u65f6\u95f4\u5f88\u91cd\u8981\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Can_cu_phap_ly_quy_dinh_ve_hoa_don_dich_vu_quang_cao\" >\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u76f8\u5173\u6cd5\u89c4\u7684\u6cd5\u5f8b\u4f9d\u636e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Nghi_dinh_2542026ND-CP_ve_hoa_don_chung_tu_dien_tu\" >\u5173\u4e8e\u7535\u5b50\u53d1\u7968\u548c\u5355\u636e\u7684\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Luat_Quang_cao_2012\" >2012\u5e74\u5e7f\u544a\u6cd5<\/a><\/li><\/ul><\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Dich_vu_quang_cao_co_bat_buoc_phai_xuat_hoa_don_khong\" 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ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Truong_hop_khong_phai_su_dung_hoa_don_dien_tu_doi_voi_dich_vu_quang_cao_so\" >\u6570\u5b57\u5e7f\u544a\u670d\u52a1\u65e0\u9700\u7535\u5b50\u53d1\u7968\u7684\u60c5\u51b5\u3002<\/a><\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Quyen_va_trach_nhiem_cua_nguoi_kinh_doanh_dich_vu_quang_cao\" >\u5e7f\u544a\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u6743\u5229\u548c\u8d23\u4efb<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Mot_so_luu_y_khi_xuat_hoa_don_dich_vu_quang_cao_de_tranh_sai_sot\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu_co_giong_quang_cao_truyen_hinh_khong\" >\u5728\u7ebf\u62a5\u7eb8\u5e7f\u544a\u670d\u52a1\u7684\u5f00\u7968\u65f6\u95f4\u4e0e\u7535\u89c6\u5e7f\u544a\u7684\u5f00\u7968\u65f6\u95f4\u76f8\u540c\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Neu_chua_doi_soat_xong_du_lieu_doanh_nghiep_co_duoc_cho_den_khi_doi_soat_xong_moi_xuat_hoa_don_khong\" >\u5982\u679c\u6570\u636e\u6838\u5bf9\u5c1a\u672a\u5b8c\u6210\uff0c\u4f01\u4e1a\u80fd\u5426\u7b49\u5230\u6838\u5bf9\u5b8c\u6210\u540e\u518d\u5f00\u5177\u53d1\u7968\uff1f\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Dich_vu_quang_cao_khong_thuoc_nhom_quang_cao_truyen_hinh_hay_bao_dien_tu_thi_xac_dinh_thoi_diem_xuat_hoa_don_the_nao\" >\u5bf9\u4e8e\u4e0d\u5c5e\u4e8e\u7535\u89c6\u6216\u7f51\u7edc\u62a5\u7eb8\u5e7f\u544a\u7c7b\u522b\u7684\u5e7f\u544a\u670d\u52a1\uff0c\u5982\u4f55\u786e\u5b9a\u53d1\u7968\u65e5\u671f\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_xac_dinh_dung_thoi_diem_xuat_hoa_don_dich_vu_quang_cao_lai_quan_trong\"><\/span><b>\u4e3a\u4ec0\u4e48\u786e\u5b9a\u5f00\u5177\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u7684\u6b63\u786e\u65f6\u95f4\u5f88\u91cd\u8981\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9404\" aria-describedby=\"caption-attachment-9404\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9404\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong.jpg\" alt=\"V\u00ec sao x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u1ea1i quan tr\u1ecdng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9404\" class=\"wp-caption-text\">\u4e3a\u4ec0\u4e48\u786e\u5b9a\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u7684\u6700\u4f73\u5f00\u5177\u65f6\u95f4\u5f88\u91cd\u8981\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>\u8bbe\u60f3\u4ee5\u4e0b\u573a\u666f\uff1a <\/b><span style=\"font-weight: 400;\">\u4e00\u5bb6\u5e7f\u544a\u516c\u53f8\u4e0e\u4e00\u5bb6\u4f01\u4e1a\u7b7e\u8ba2\u5408\u540c\uff0c\u4e3a\u5176\u63d0\u4f9b\u4e3a\u671f\u4e09\u4e2a\u6708\u7684\u6570\u5b57\u5e7f\u544a\u670d\u52a1\u3002\u8be5\u516c\u53f8\u5e94\u8be5\u5728\u6bcf\u6b21\u5e7f\u544a\u6d3b\u52a8\u7ed3\u675f\u540e\u7acb\u5373\u5f00\u5177\u53d1\u7968\uff0c\u8fd8\u662f\u6309\u6708\u5f00\u5177\u53d1\u7968\uff0c\u4ea6\u6216\u662f\u7b49\u5230\u53cc\u65b9\u6838\u5bf9\u8d26\u76ee\u540e\u518d\u5f00\u5177\u53d1\u7968\uff1f\u8fd9\u662f\u8bb8\u591a\u8d1f\u8d23\u5e7f\u544a\u670d\u52a1\u4f1a\u8ba1\u7684\u4eba\u5458\u90fd\u4f1a\u9762\u4e34\u7684\u95ee\u9898\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u5224\u65ad\u9519\u8bef\u5e76\u975e\u7b80\u5355\u7684\u64cd\u4f5c\u5931\u8bef\uff0c\u5b83\u53ef\u80fd\u5bfc\u81f4\u4e00\u7cfb\u5217\u540e\u679c\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9500\u552e\u516c\u53f8\u56e0\u5f00\u5177\u53d1\u7968\u65f6\u95f4\u4e0d\u5f53\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u53d1\u73b0\u5dee\u5f02\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u51fa\u4e8e\u7a0e\u6536\u76ee\u7684\u91cd\u65b0\u8bc4\u4f30\u6536\u5165\u548c\u6536\u5165\u786e\u8ba4\u65f6\u95f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u5e7f\u544a\u670d\u52a1\u7684\u4f01\u4e1a\u53ef\u80fd\u4f1a\u56e0\u4e3a\u53d1\u7968\u5728\u65f6\u95f4\u4e0a\u65e0\u6548\u800c\u5bfc\u81f4\u5176\u652f\u51fa\u65e0\u6cd5\u7528\u4e8e\u7a0e\u6536\u62b5\u6263\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4f1a\u5f71\u54cd\u5e7f\u544a\u670d\u52a1\u4f9b\u5e94\u94fe\u4e2d\u5404\u65b9\u4e4b\u95f4\u7684\u58f0\u8a89\u548c\u957f\u671f\u5408\u4f5c\u5173\u7cfb\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u660e\u786e\u4e86\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u76f8\u5173\u89c4\u5b9a\uff0c\u4e3a\u4f01\u4e1a\u548c\u4f1a\u8ba1\u5e08\u63d0\u4f9b\u4e86\u7edf\u4e00\u5e94\u7528\u7684\u5177\u4f53\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quy_dinh_ve_hoa_don_dich_vu_quang_cao\"><\/span><b>\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u76f8\u5173\u6cd5\u89c4\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_ve_hoa_don_chung_tu_dien_tu\"><\/span><b>\u5173\u4e8e\u7535\u5b50\u53d1\u7968\u548c\u5355\u636e\u7684\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u89c4\u8303\u6b64\u95ee\u9898\u7684\u6700\u91cd\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\u662f 2026 \u5e74 7 \u6708 1 \u65e5\u751f\u6548\u7684\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u3002\u8be5\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u7535\u5b50\u53d1\u7968\u548c\u6587\u4ef6\u7684\u521b\u5efa\u3001\u7ba1\u7406\u548c\u4f7f\u7528\u539f\u5219\uff0c\u5305\u62ec\u9488\u5bf9\u7279\u5b9a\u670d\u52a1\u884c\u4e1a\uff08\u4f8b\u5982\u5e7f\u544a\u670d\u52a1\uff09\u7684\u5177\u4f53\u89c4\u5b9a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Quang_cao_2012\"><\/span><b>2012\u5e74\u5e7f\u544a\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5916\uff0c2012 \u5e74\u5e7f\u544a\u6cd5\u4e5f\u662f\u786e\u5b9a\u5e7f\u544a\u670d\u52a1\u4f01\u4e1a\u6743\u5229\u548c\u4e49\u52a1\u7684\u91cd\u8981\u4f9d\u636e\uff0c\u53ef\u4f5c\u4e3a\u4e0e\u7a0e\u6cd5\u548c\u4f1a\u8ba1\u6cd5\u89c4\u5b9a\u7684\u5f00\u5177\u53d1\u7968\u8d23\u4efb\u8fdb\u884c\u6bd4\u8f83\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_quang_cao_co_bat_buoc_phai_xuat_hoa_don_khong\"><\/span><b>\u5e7f\u544a\u670d\u52a1\u516c\u53f8\u662f\u5426\u5fc5\u987b\u5f00\u5177\u53d1\u7968\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\uff0c\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u5e7f\u544a\u670d\u52a1\u516c\u53f8\u5fc5\u987b\u5f00\u5177\u53d1\u7968\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\uff08\u8be5\u6b3e\u89c4\u5b9a\u4e86\u7535\u5b50\u53d1\u7968\u548c\u6587\u4ef6\u7684\u521b\u5efa\u3001\u7ba1\u7406\u548c\u4f7f\u7528\u539f\u5219\uff09\uff0c\u9002\u7528\u4ee5\u4e0b\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u9500\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52a1\u65f6\uff0c\u5356\u65b9\u5fc5\u987b\u5411\u4e70\u65b9\u5f00\u5177\u7535\u5b50\u53d1\u7968\uff08\u5305\u62ec\u7528\u4e8e\u4fc3\u9500\u3001\u5e7f\u544a\u3001\u6837\u54c1\u7684\u5546\u54c1\u548c\u670d\u52a1\uff1b\u7528\u4e8e\u8d60\u9001\u3001\u9988\u8d60\u3001\u4ea4\u6362\u3001\u652f\u4ed8\u7ed9\u5458\u5de5\u7684\u5de5\u8d44\u4ee5\u53ca\u5185\u90e8\u6d88\u8d39\u7684\u5546\u54c1\u548c\u670d\u52a1\uff1b\u4ee5\u8d37\u6b3e\u6216\u501f\u6b3e\u5f62\u5f0f\u51fa\u53e3\u7684\u5546\u54c1\uff09\uff0c\u4ee5\u53ca\u6309\u7167\u8d22\u653f\u90e8\u957f\u89c4\u5b9a\u5f00\u5177\u53d1\u7968\u7684\u60c5\u51b5\uff0c\u4f46\u672c\u6cd5\u4ee4\u7b2c7\u6761\u89c4\u5b9a\u65e0\u9700\u5f00\u5177\u7535\u5b50\u53d1\u7968\u7684\u60c5\u51b5\u9664\u5916\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c\u7535\u5b50\u53d1\u7968\u5fc5\u987b\u7b26\u5408\u6807\u51c6\u6570\u636e\u683c\u5f0f\uff0c\u5e76\u5305\u542b\u7a0e\u6cd5\u548c\u4f1a\u8ba1\u6cd5\u8981\u6c42\u7684\u6240\u6709\u4fe1\u606f\uff0c\u786e\u4fdd\u5176\u5b8c\u6574\u3001\u771f\u5b9e\u5730\u53cd\u6620\u5df2\u53d1\u751f\u7684\u7ecf\u6d4e\u4ea4\u6613\u3002\u5356\u65b9\u5bf9\u6240\u5f00\u5177\u53d1\u7968\u7684\u51c6\u786e\u6027\u8d1f\u6709\u6cd5\u5f8b\u8d23\u4efb\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5728\u63d0\u4f9b\u5e7f\u544a\u670d\u52a1\u65f6\uff0c\u65e0\u8bba\u662f\u7535\u89c6\u5e7f\u544a\u3001\u7f51\u7edc\u62a5\u7eb8\u5e7f\u544a\u8fd8\u662f\u5728\u7ebf\u5e73\u53f0\u6570\u5b57\u5e7f\u544a\uff0c\u5356\u65b9\uff08\u5e7f\u544a\u670d\u52a1\u63d0\u4f9b\u5546\uff09\u90fd\u5fc5\u987b\u5411\u4e70\u65b9\u5f00\u5177\u7535\u5b50\u53d1\u7968\u3002\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u4e86\u89e3\u7684\u53e6\u4e00\u4e2a\u95ee\u9898\u662f\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u7684\u5177\u4f53\u5f00\u5177\u65f6\u95f4\uff0c\u56e0\u4e3a\u4e0e\u5176\u4ed6\u7c7b\u578b\u7684\u670d\u52a1\u76f8\u6bd4\uff0c\u8fd9\u662f\u4e00\u4e2a\u72ec\u7279\u7684\u65b9\u9762\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_theo_quy_dinh_moi_nhat\"><\/span><b>\u6700\u65b0\u89c4\u5b9a\u660e\u786e\u4e86\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u7684\u5f00\u5177\u65f6\u95f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9405\" aria-describedby=\"caption-attachment-9405\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9405\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9405\" class=\"wp-caption-text\">\u6700\u65b0\u89c4\u5b9a\u660e\u786e\u4e86\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u7684\u5f00\u5177\u65f6\u95f4\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u822c\u6765\u8bf4\uff0c\u5bf9\u4e8e\u5e38\u89c4\u670d\u52a1\uff0c\u65e0\u8bba\u662f\u5426\u5df2\u6536\u5230\u6b3e\u9879\uff0c\u5f00\u7968\u65f6\u95f4\u5747\u4ee5\u670d\u52a1\u5b8c\u6210\u65f6\u95f4\u4e3a\u51c6\u3002\u7136\u800c\uff0c\u5bf9\u4e8e\u67d0\u4e9b\u5177\u6709\u7279\u6b8a\u6027\u8d28\u7684\u884c\u4e1a\uff0c\u4f8b\u5982\u6d89\u53ca\u5927\u989d\u4e14\u9891\u7e41\u4ea4\u6613\u3001\u9700\u8981\u4f01\u4e1a\u4e0e\u5ba2\u6237\/\u5408\u4f5c\u4f19\u4f34\u4e4b\u95f4\u8fdb\u884c\u6570\u636e\u6838\u5bf9\u7684\u884c\u4e1a\uff0c\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u5236\u5b9a\u4e86\u4e13\u95e8\u7684\u89c4\u5b9a\uff0c\u4ee5\u4fbf\u5229\u4f01\u4e1a\u7684\u5b9e\u9645\u8fd0\u8425\u3002\u7535\u89c6\u5e7f\u544a\u670d\u52a1\u548c\u7f51\u7edc\u62a5\u7eb8\u5e7f\u544a\u670d\u52a1\u4fbf\u662f\u9002\u7528\u6b64\u7279\u6b8a\u673a\u5236\u7684\u4e24\u7c7b\u670d\u52a1\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh\"><\/span><b>\u7535\u89c6\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u5f00\u5177\u65f6\u95f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 9 \u6761\u7b2c 4 \u6b3e a \u70b9\uff0c\u8be5\u6761\u6b3e\u89c4\u5b9a\u4e86\u67d0\u4e9b\u7279\u5b9a\u60c5\u51b5\u4e0b\u5f00\u5177\u53d1\u7968\u7684\u65f6\u95f4\uff0c\u5217\u51fa\u4e86\u4e00\u7cfb\u5217\u9700\u8981\u65f6\u95f4\u8fdb\u884c\u6570\u636e\u6838\u5bf9\u7684\u7279\u5b9a\u670d\u52a1\u7ec4\uff0c\u5305\u62ec\u76f4\u63a5\u652f\u6301\u822a\u7a7a\u8fd0\u8f93\u7684\u670d\u52a1\u3001\u7535\u89c6\u670d\u52a1\u3001\u7535\u89c6\u5e7f\u544a\u670d\u52a1\u3001\u7535\u5b50\u5546\u52a1\u670d\u52a1\u3001\u7535\u4fe1\u670d\u52a1\u3001\u94f6\u884c\u670d\u52a1\u4ee5\u53ca\u8bb8\u591a\u5176\u4ed6\u5b9a\u671f\u5411\u4f01\u4e1a\u548c\u7ec4\u7ec7\u5ba2\u6237\u9500\u552e\u7684\u670d\u52a1\u7ec4\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8fd9\u7c7b\u670d\u52a1\uff0c\u76f8\u5173\u6cd5\u89c4\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5f00\u7968\u65f6\u95f4\u4e3a\u53cc\u65b9\u5b8c\u6210\u6570\u636e\u6838\u5bf9\u4e4b\u65f6\uff0c\u4f46\u4e0d\u5f97\u665a\u4e8e\u63d0\u4f9b\u670d\u52a1\u7684\u6b21\u6708\u7b2c 7 \u65e5\uff0c\u6216\u4e0d\u5f97\u665a\u4e8e\u7ea6\u5b9a\u671f\u9650\u7ed3\u675f\u540e\u7684 7 \u5929\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u63d0\u4f9b\u7535\u89c6\u5e7f\u544a\u670d\u52a1\u7684\u4f01\u4e1a\u65e0\u9700\u5728\u6bcf\u6b21\u5e7f\u544a\u64ad\u51fa\u540e\u7acb\u5373\u5f00\u5177\u53d1\u7968\uff0c\u800c\u662f\u53ef\u4ee5\u7b49\u5230\u4e0e\u5ba2\u6237\u5b8c\u6210\u6570\u636e\u6838\u5bf9\u540e\u518d\u5f00\u5177\u53d1\u7968\u3002\u4f46\u662f\uff0c\u65e0\u8bba\u6570\u636e\u6838\u5bf9\u5b8c\u6210\u5f97\u65e9\u8fd8\u662f\u665a\uff0c\u6700\u8fdf\u5f00\u5177\u53d1\u7968\u7684\u65f6\u95f4\u4ecd\u987b\u7b26\u5408\u76f8\u5173\u89c4\u5b9a\uff0c\u4e0d\u5f97\u8d85\u8fc7\u6b21\u67087\u65e5\uff0c\u6216\u4e0d\u5f97\u8d85\u8fc7\u7ea6\u5b9a\u671f\u9650\u7ed3\u675f\u540e\u76847\u5929\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu\"><\/span><b>\u5728\u7ebf\u62a5\u7eb8\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u5f00\u5177\u65f6\u95f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u7535\u89c6\u5e7f\u544a\u670d\u52a1\u7c7b\u4f3c\uff0c\u5728\u7ebf\u65b0\u95fb\u7f51\u7ad9\u4e0a\u7684\u5e7f\u544a\u670d\u52a1\u4e5f\u88ab\u5217\u5165\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 9 \u6761\u7b2c 4 \u6b3e a \u9879\u89c4\u5b9a\u7684\u6570\u636e\u534f\u8c03\u673a\u5236\u7684\u670d\u52a1\u7ec4\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5bf9\u4e8e\u5728\u7ebf\u62a5\u7eb8\u4e0a\u7684\u5e7f\u544a\u670d\u52a1\uff0c\u5f00\u5177\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u7684\u65f6\u95f4\u4e5f\u662f\u53cc\u65b9\u5b8c\u6210\u6570\u636e\u6838\u5bf9\u7684\u65f6\u95f4\uff0c\u4f46\u4e0d\u5f97\u665a\u4e8e\u63d0\u4f9b\u670d\u52a1\u7684\u6b21\u6708\u7b2c 7 \u5929\uff0c\u6216\u4e0d\u5f97\u665a\u4e8e\u7ea6\u5b9a\u671f\u9650\u7ed3\u675f\u540e\u7684 7 \u5929\u2014\u2014\u8fd9\u4e0e\u9002\u7528\u4e8e\u7535\u89c6\u5e7f\u544a\u670d\u52a1\u7684\u539f\u5219\u5b8c\u5168\u4e00\u81f4\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u8868\u660e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5728\u5904\u7406\u5927\u4f17\u5a92\u4f53\u4e0a\u7ecf\u5e38\u51fa\u73b0\u7684\u5404\u7c7b\u5e7f\u544a\u670d\u52a1\u65b9\u9762\u5b9e\u73b0\u4e86\u7edf\u4e00\uff0c\u65b9\u4fbf\u4e86\u5e7f\u544a\u670d\u52a1\u7684\u63d0\u4f9b\u8005\u548c\u7528\u6237\u7ba1\u7406\u73b0\u91d1\u6d41\u548c\u5e94\u6536\u8d26\u6b3e\u3002<\/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\/\">\u53d1\u7968\u5fc5\u987b\u6309\u7167\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5f00\u5177\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_ky_quy_uoc_trong_xuat_hoa_don_dich_vu_quang_cao\"><\/span><b>\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u4e2d\u7ea6\u5b9a\u7684\u5468\u671f\u6982\u5ff5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7406\u89e3\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u4e00\u4e2a\u91cd\u8981\u6982\u5ff5\u662f\u7ea6\u5b9a\u671f\u9650\u3002\u6839\u636e\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c9\u6761\u7b2c4\u6b3ea\u9879\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u8ba1\u7b97\u8d27\u7269\u548c\u670d\u52a1\u4f9b\u5e94\u6570\u91cf\u7684\u7ea6\u5b9a\u671f\u9650\u662f\u6839\u636e\u8d27\u7269\u6216\u670d\u52a1\u5356\u65b9\u548c\u4e70\u65b9\u4e4b\u95f4\u7684\u534f\u8bae\u786e\u5b9a\u7684\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u7ea6\u5b9a\u671f\u9650\u5e76\u975e\u6cd5\u5f8b\u9884\u5148\u89c4\u5b9a\u7684\u56fa\u5b9a\u671f\u9650\uff0c\u800c\u662f\u5e7f\u544a\u670d\u52a1\u63d0\u4f9b\u5546\u548c\u5ba2\u6237\u53cc\u65b9\u534f\u5546\u4e00\u81f4\u7684\u65f6\u95f4\uff0c\u901a\u5e38\u4f1a\u5728\u5e7f\u544a\u670d\u52a1\u5408\u540c\u4e2d\u660e\u786e\u89c4\u5b9a\u3002\u8fd9\u4e00\u70b9\u662f\u4f1a\u8ba1\u5e08\u5728\u8d77\u8349\u548c\u5ba1\u6838\u5408\u540c\u65f6\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\uff0c\u56e0\u4e3a\u7ea6\u5b9a\u671f\u9650\u5c06\u76f4\u63a5\u4f5c\u4e3a\u8ba1\u7b97\u201c\u81ea\u7ea6\u5b9a\u671f\u9650\u5c4a\u6ee1\u4e4b\u65e5\u8d77\u4e0d\u8d85\u8fc77\u5929\u201d\u671f\u9650\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_xac_dinh_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\"><\/span><b>\u4ee5\u4e0b\u793a\u4f8b\u8bf4\u660e\u5982\u4f55\u786e\u5b9a\u4f55\u65f6\u5f00\u5177\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u597d\u5730\u7406\u89e3\u5982\u4f55\u5c06\u4e0a\u8ff0\u89c4\u5b9a\u5e94\u7528\u4e8e\u5b9e\u8df5\uff0c\u8ba9\u6211\u4eec\u8003\u8651\u4ee5\u4e0b\u4e24\u4e2a\u4f7f\u7528 MAN\uff08Master Accountant Network\uff0c\u4e3b\u4f1a\u8ba1\u5e08\u7f51\u7edc\uff09\u7684\u573a\u666f\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\u4e00\uff1a <\/b><span style=\"font-weight: 400;\">A\u516c\u53f8\u662f\u4e00\u5bb6\u7535\u89c6\u5e7f\u544a\u670d\u52a1\u63d0\u4f9b\u5546\uff0c\u4e8e2026\u5e748\u6708\u4e0eB\u516c\u53f8\u7b7e\u8ba2\u5408\u540c\uff0c\u4e3a\u5176\u63d0\u4f9b\u5e7f\u544a\u64ad\u653e\u670d\u52a1\u3002\u53cc\u65b9\u7ea6\u5b9a\u4e8e2026\u5e749\u67083\u65e5\u8fdb\u884c\u6570\u636e\u6838\u5bf9\uff0c\u5e76\u4e8e\u5f53\u65e5\u5b8c\u6210\u6838\u5bf9\u3002\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u53d1\u7968\u65e5\u671f\u4e3a2026\u5e749\u67083\u65e5\uff0c\u800c\u6838\u5bf9\u5b8c\u6210\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e2026\u5e749\u67087\u65e5\uff08\u5373\u670d\u52a1\u63d0\u4f9b\u6708\u4efd\u7684\u6b21\u67087\u65e5\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\u4e8c\uff1a<\/b><span style=\"font-weight: 400;\"> \u540c\u6837\uff0cA\u516c\u53f8\u548cB\u516c\u53f8\u7684\u60c5\u51b5\u4e0e\u4e0a\u8ff0\u76f8\u540c\uff0c\u4f46\u7531\u4e8e\u53cc\u65b9\u5bf9\u6570\u636e\u5b58\u5728\u4e89\u8bae\uff0c\u6570\u636e\u6838\u5bf9\u8fc7\u7a0b\u6709\u6240\u5ef6\u8fdf\uff0c\u76f4\u52302026\u5e749\u670820\u65e5\u624d\u8fbe\u6210\u4e00\u81f4\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u6839\u636e\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u89c4\u5b9a\uff0cA\u516c\u53f8\u4ecd\u987b\u57282026\u5e749\u67087\u65e5\u4e4b\u524d\u5f00\u5177\u53d1\u7968\uff0c\u800c\u4e0d\u80fd\u7b49\u5230\u6570\u636e\u6838\u5bf9\u5b8c\u6210\u540e\u518d\u5f00\u5177\u53d1\u7968\uff0c\u4ee5\u514d\u8fdd\u53cd\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u516c\u53f8\u5185\u90e8\u4f1a\u8ba1\u90e8\u95e8\u7f3a\u4e4f\u8d44\u6e90\u6765\u5e94\u5bf9\u65b0\u7684\u6cd5\u89c4\uff0c\u516c\u53f8\u53ef\u4ee5\u8003\u8651\u5176\u4ed6\u65b9\u6848\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan\/\"> \u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4e13\u4e1a\u7cbe\u795e\u662f\u786e\u4fdd\u6240\u6709\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u6309\u65f6\u5e76\u7b26\u5408\u89c4\u5b9a\u7f16\u5236\u7684\u5173\u952e\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_phai_su_dung_hoa_don_dien_tu_doi_voi_dich_vu_quang_cao_so\"><\/span><b>\u6570\u5b57\u5e7f\u544a\u670d\u52a1\u65e0\u9700\u7535\u5b50\u53d1\u7968\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9406\" aria-describedby=\"caption-attachment-9406\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9406\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o s\u1ed1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9406\" class=\"wp-caption-text\">\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u53ca\u6570\u5b57\u5e7f\u544a\u670d\u52a1\u4f8b\u5916\u60c5\u51b5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u4e0a\u8ff0\u5fc5\u987b\u9075\u5b88\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u89c4\u5b9a\u7684\u7535\u89c6\u5e7f\u544a\u548c\u5728\u7ebf\u62a5\u7eb8\u5e7f\u544a\u670d\u52a1\u4e4b\u5916\uff0c\u8be5\u6cd5\u4ee4\u8fd8\u89c4\u5b9a\u4e86\u4e00\u4e9b\u65e0\u9700\u5f00\u5177\u7535\u5b50\u53d1\u7968\u7684\u4f8b\u5916\u60c5\u51b5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 7 \u6761\u7b2c 2 \u6b3e\u7684\u89c4\u5b9a\uff0c\u4e0b\u5217\u60c5\u51b5\u53ef\u514d\u4e8e\u4f7f\u7528\u7535\u5b50\u53d1\u7968\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u901a\u8fc7\u623f\u5730\u4ea7\u79df\u8d41\u6d3b\u52a8\u83b7\u5f97\u6536\u5165\uff1b\u5411\u56fd\u5916\u7ec4\u7ec7\u548c\u4e2a\u4eba\u63d0\u4f9b\u4e0e\u5a31\u4e50\u3001\u89c6\u9891\u6e38\u620f\u3001\u6570\u5b57\u7535\u5f71\u3001\u6570\u5b57\u7167\u7247\u3001\u6570\u5b57\u97f3\u4e50\u548c\u6570\u5b57\u5e7f\u544a\u76f8\u5173\u7684\u6570\u5b57\u5185\u5bb9\u4ea7\u54c1\u548c\u670d\u52a1\u83b7\u5f97\u6536\u5165\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5bf9\u4e8e\u901a\u8fc7\u9762\u5411\u5883\u5916\u673a\u6784\u548c\u4e2a\u4eba\u5f00\u5c55\u6570\u5b57\u5e7f\u544a\u6d3b\u52a8\u83b7\u5f97\u6536\u5165\u7684\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u800c\u8a00\uff0c\u65e0\u9700\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u3002\u8fd9\u662f\u4e00\u9879\u91cd\u8981\u7684\u4f8b\u5916\u60c5\u51b5\uff0c\u8bb8\u591a\u4ece\u4e8b\u6570\u5b57\u5e7f\u544a\u9886\u57df\u7684\u4e2a\u4eba\uff0c\u5c24\u5176\u662f\u90a3\u4e9b\u901a\u8fc7\u8de8\u5883\u5e7f\u544a\u5e73\u53f0\u83b7\u5f97\u6536\u5165\u7684\u4e2a\u4eba\uff0c\u9700\u8981\u4e86\u89e3\u8fd9\u4e00\u70b9\uff0c\u4ee5\u514d\u4e0e\u9002\u7528\u4e8e\u5728\u56fd\u5185\u63d0\u4f9b\u5e7f\u544a\u670d\u52a1\u7684\u673a\u6784\u548c\u4f01\u4e1a\u5f00\u5177\u53d1\u7968\u7684\u4e49\u52a1\u6df7\u6dc6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u6b64\u9879\u8c41\u514d\u4ec5\u9002\u7528\u4e8e\u4ee5\u5883\u5916\u673a\u6784\u6216\u4e2a\u4eba\u4e3a\u5ba2\u6237\u7684\u4e2a\u4f53\u6237\u548c\u5bb6\u5ead\u4f01\u4e1a\u3002\u5bf9\u4e8e\u63d0\u4f9b\u5e7f\u544a\u670d\u52a1\u6216\u5411\u5883\u5185\u5ba2\u6237\u63d0\u4f9b\u5e7f\u544a\u670d\u52a1\u7684\u5883\u5185\u4f01\u4e1a\u548c\u673a\u6784\uff0c\u4ecd\u987b\u5b8c\u5168\u9075\u5b88\u4e0a\u6587\u6240\u8ff0\u7684\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u89c4\u5b9a\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_va_trach_nhiem_cua_nguoi_kinh_doanh_dich_vu_quang_cao\"><\/span><b>\u5e7f\u544a\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u6743\u5229\u548c\u8d23\u4efb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Luat-Quang-cao-2012-142541.aspx\" target=\"_blank\" rel=\"noopener\">2012\u5e74\u300a\u5e7f\u544a\u6cd5\u300b\u7b2c\u5341\u4e09\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5e7f\u544a\u670d\u52a1\u63d0\u4f9b\u5546\u62e5\u6709\u4ee5\u4e0b\u6743\u5229\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5e7f\u544a\u670d\u52a1\u4e1a\u52a1\u7684\u5f62\u5f0f\u548c\u5f00\u5c55\u65b9\u5f0f\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e7f\u544a\u5546\u5fc5\u987b\u63d0\u4f9b\u6709\u5173\u6240\u5ba3\u4f20\u7684\u7ec4\u7ec7\u3001\u4e2a\u4eba\u3001\u4ea7\u54c1\u3001\u5546\u54c1\u6216\u670d\u52a1\u7684\u771f\u5b9e\u51c6\u786e\u4fe1\u606f\uff0c\u4ee5\u53ca\u4e0e\u5e7f\u544a\u6761\u4ef6\u76f8\u5173\u7684\u5fc5\u8981\u6587\u4ef6\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53c2\u4e0e\u5236\u5b9a\u672c\u5730\u5e7f\u544a\u8ba1\u5212\u5e76\u63d0\u4f9b\u610f\u89c1\uff0c\u5e76\u4ece\u5f53\u5730\u5e7f\u544a\u7ba1\u7406\u673a\u6784\u83b7\u53d6\u6709\u5173\u6237\u5916\u5e7f\u544a\u8ba1\u5212\u7684\u4fe1\u606f\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u6c42\u5bf9\u5e7f\u544a\u4ea7\u54c1\u8fdb\u884c\u8bc4\u4f30\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6743\u5229\u4f34\u968f\u7740\u76f8\u5e94\u7684\u8d23\u4efb\uff0c\u5373\u5c65\u884c\u7a0e\u6cd5\u548c\u4f1a\u8ba1\u6cd5\u89c4\u5b9a\u7684\u6240\u6709\u4e0e\u53d1\u7968\u548c\u5355\u636e\u76f8\u5173\u7684\u4e49\u52a1\u3002\u5177\u4f53\u800c\u8a00\uff0c\u5e7f\u544a\u670d\u52a1\u63d0\u4f9b\u5546\u4f5c\u4e3a\u670d\u52a1\u9500\u552e\u65b9\uff0c\u4f9d\u6cd5\u5bf9\u6240\u5f00\u5177\u53d1\u7968\u7684\u51c6\u786e\u6027\u8d1f\u6709\u8d23\u4efb\uff0c\u5e76\u4e14\u5fc5\u987b\u786e\u4fdd\u9075\u5b88\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u89c4\u5b9a\u3002\u4e86\u89e3\u81ea\u8eab\u6743\u5229\u548c\u4e49\u52a1\u5c06\u6709\u52a9\u4e8e\u5e7f\u544a\u670d\u52a1\u4f01\u4e1a\u5408\u6cd5\u7ecf\u8425\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u8fd0\u8425\u8fc7\u7a0b\u4e2d\u7684\u7a0e\u52a1\u548c\u53d1\u7968\u98ce\u9669\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khi_xuat_hoa_don_dich_vu_quang_cao_de_tranh_sai_sot\"><\/span><b>\u4e3a\u907f\u514d\u51fa\u9519\uff0c\u5728\u5f00\u5177\u5e7f\u544a\u670d\u52a1\u53d1\u7968\u65f6\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u4e0a\u8ff0\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u5a92\u4f53\u548c\u5e7f\u544a\u516c\u53f8\u7684\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff0c\u4ee5\u786e\u4fdd\u6309\u65f6\u5f00\u5177\u5e7f\u544a\u670d\u52a1\u53d1\u7968\uff0c\u907f\u514d\u7a0e\u52a1\u7ed3\u7b97\u98ce\u9669\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bc6\u5207\u5173\u6ce8\u6700\u65b0\u622a\u6b62\u65e5\u671f\uff1a\u5373\u4f7f\u6570\u636e\u6838\u5bf9\u5c1a\u672a\u5b8c\u6210\uff0c\u4f01\u4e1a\u4e5f\u5fc5\u987b\u5728\u670d\u52a1\u63d0\u4f9b\u6708\u4efd\u7684\u6b21\u67087\u65e5\u4e4b\u524d\uff0c\u6216\u5728\u7ea6\u5b9a\u671f\u9650\u7ed3\u675f\u540e\u76847\u5929\u5185\u5f00\u5177\u53d1\u7968\u3002\u8fd9\u662f\u5f3a\u5236\u6027\u622a\u6b62\u65e5\u671f\uff1b\u4f01\u4e1a\u4e0d\u5f97\u4ee5\u6570\u636e\u6838\u5bf9\u5c1a\u672a\u5b8c\u6210\u4e3a\u7531\uff0c\u62d6\u5ef6\u5f00\u5177\u53d1\u7968\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5408\u540c\u4e2d\u660e\u786e\u89c4\u5b9a\u7ed3\u7b97\u5468\u671f\uff1a\u7531\u4e8e\u7ed3\u7b97\u5468\u671f\u662f\u7531\u53cc\u65b9\u5171\u540c\u5546\u5b9a\u7684\uff0c\u56e0\u6b64\u4f01\u4e1a\u5e94\u5728\u5e7f\u544a\u670d\u52a1\u5408\u540c\u4e2d\u660e\u786e\u89c4\u5b9a\u7ed3\u7b97\u5468\u671f\uff0c\u4e3a\u786e\u5b9a\u5f00\u7968\u65e5\u671f\u63d0\u4f9b\u575a\u5b9e\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u533a\u5206\u5e7f\u544a\u670d\u52a1\u7c7b\u522b\uff1a\u5e76\u975e\u6240\u6709\u7c7b\u578b\u7684\u5e7f\u544a\u670d\u52a1\u90fd\u9002\u7528\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c9\u6761\u7b2c4\u6b3ea\u9879\u89c4\u5b9a\u7684\u6570\u636e\u6838\u5bf9\u673a\u5236\u3002\u8be5\u89c4\u5b9a\u4ec5\u9002\u7528\u4e8e\u4ee5\u56fa\u5b9a\u671f\u9650\u5411\u4f01\u4e1a\u548c\u7ec4\u7ec7\u5ba2\u6237\u9500\u552e\u7684\u7535\u89c6\u5e7f\u544a\u670d\u52a1\u548c\u5728\u7ebf\u62a5\u7eb8\u5e7f\u544a\u670d\u52a1\u3002\u5bf9\u4e8e\u672a\u5217\u5165\u6b64\u6e05\u5355\u7684\u5176\u4ed6\u5e7f\u544a\u670d\u52a1\uff0c\u4f1a\u8ba1\u4eba\u5458\u5e94\u9075\u5faa\u670d\u52a1\u5b8c\u6210\u540e\u5f00\u5177\u53d1\u7968\u7684\u4e00\u822c\u539f\u5219\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5411\u5916\u56fd\u5b9e\u4f53\u63d0\u4f9b\u6570\u5b57\u5e7f\u544a\u670d\u52a1\u7684\u4e2a\u4eba\u548c\u4f01\u4e1a\u7684\u6ce8\u610f\u4e8b\u9879\uff1a\u5982\u679c\u4f01\u4e1a\u6216\u4e2a\u4eba\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 7 \u6761\u7b2c 2 \u6b3e\u7684\u89c4\u5b9a\u514d\u4e8e\u4f7f\u7528\u7535\u5b50\u53d1\u7968\uff0c\u5219\u5fc5\u987b\u4fdd\u7559\u5b8c\u6574\u7684\u8bb0\u5f55\u548c\u6587\u4ef6\uff0c\u4ee5\u8bc1\u660e\u5ba2\u6237\u662f\u4f4d\u4e8e\u56fd\u5916\u7684\u7ec4\u7ec7\u6216\u4e2a\u4eba\uff0c\u4ee5\u4fbf\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u8fdb\u884c\u89e3\u91ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u5ba1\u67e5\u5185\u90e8\u53d1\u7968\u6d41\u7a0b\uff1a\u4f01\u4e1a\u5e94\u5efa\u7acb\u5185\u90e8\u63a7\u5236\u7a0b\u5e8f\uff0c\u660e\u786e\u4f1a\u8ba1\u548c\u9500\u552e\u90e8\u95e8\u7684\u804c\u8d23\uff0c\u4ee5\u76d1\u63a7\u5bf9\u8d26\u8fdb\u5ea6\u5e76\u786e\u4fdd\u6240\u6709\u53d1\u7968\u5747\u6309\u65f6\u5b8c\u6210\u3002\u5bf9\u4e8e\u4ea4\u6613\u91cf\u5927\u4e14\u9700\u540c\u65f6\u5904\u7406\u591a\u4e2a\u5ba2\u6237\u503a\u52a1\u5bf9\u8d26\u7684\u673a\u6784\u800c\u8a00\uff0c\u4f7f\u7528\u7cfb\u7edf\u81f3\u5173\u91cd\u8981\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;\"> \u501f\u52a9 MAN \u2013 Master Accountant Network \u7b49\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u90e8\u95e8\uff0c\u5bf9\u8d26\u6d41\u7a0b\u548c\u53d1\u7968\u5f00\u5177\u622a\u6b62\u65e5\u671f\u5c06\u53d7\u5230\u5bc6\u5207\u76d1\u63a7\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u622a\u6b62\u65e5\u671f\u51fa\u9519\u7684\u98ce\u9669\u3002\u00a0<\/span><\/li>\n<\/ul>\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;\">\u7efc\u4e0a\u6240\u8ff0\uff0c\u6839\u636e\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c\u9664\u4ee5\u5883\u5916\u673a\u6784\u548c\u4e2a\u4eba\u6570\u5b57\u5e7f\u544a\u6536\u5165\u4e3a\u4e3b\u8981\u6536\u5165\u6765\u6e90\u7684\u4f01\u4e1a\u3001\u5bb6\u5ead\u548c\u4e2a\u4eba\u5916\uff0c\u6240\u6709\u5e7f\u544a\u670d\u52a1\u673a\u6784\u5747\u987b\u5f00\u5177\u7535\u5b50\u53d1\u7968\u3002\u5177\u4f53\u800c\u8a00\uff0c\u5bf9\u4e8e\u7535\u89c6\u548c\u7f51\u7edc\u62a5\u7eb8\u5e7f\u544a\u7c7b\u522b\u7684\u5e7f\u544a\u670d\u52a1\uff0c\u4f01\u4e1a\u53ef\u91c7\u7528\u6570\u636e\u6838\u5bf9\u673a\u5236\uff0c\u4f46\u4ecd\u987b\u786e\u4fdd\u53d1\u7968\u5728\u670d\u52a1\u53d1\u751f\u6708\u4efd\u7684\u6b21\u67087\u65e5\u4e4b\u524d\u5f00\u5177\uff0c\u6216\u5728\u4e0e\u5ba2\u6237\u7ea6\u5b9a\u7684\u671f\u9650\u7ed3\u675f\u540e\u76847\u5929\u5185\u5f00\u5177\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u9075\u5b88\u8fd9\u9879\u89c4\u5b9a\uff0c\u63d0\u4f9b\u5e7f\u544a\u670d\u52a1\u7684\u4f01\u4e1a\u548c\u4e2a\u4eba\u9700\u8981\u4e3b\u52a8\u5ba1\u67e5\u5408\u540c\u3001\u503a\u52a1\u6838\u5bf9\u7a0b\u5e8f\u548c\u5185\u90e8\u53d1\u7968\u6d41\u7a0b\uff0c\u540c\u65f6\u5b9a\u671f\u66f4\u65b0\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4ee5\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u9519\u8bef\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u4ecd\u4e0d\u786e\u5b9a\u5982\u4f55\u5c06\u8fd9\u4e9b\u6cd5\u89c4\u5e94\u7528\u4e8e\u60a8\u7684\u5177\u4f53\u4e1a\u52a1\u60c5\u51b5\uff0c\u8bf7 <\/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;\"> \u5bf9\u4e8e\u9700\u8981\u8be6\u7ec6\u652f\u6301\u548c\u5efa\u8bae\u7684\u5927\u578b\u4f01\u4e1a\uff0c\u4ee5\u53ca\u62e5\u6709\u4f17\u591a\u590d\u6742\u5e7f\u544a\u5408\u540c\u9700\u8981\u5b9a\u671f\u6838\u5bf9\u7684\u5927\u578b\u4f01\u4e1a\uff0c\u8be5\u89e3\u51b3\u65b9\u6848\u2026\u2026<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-truong\/\"> \u8058\u8bf7\u9996\u5e2d\u4f1a\u8ba1\u5e08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5b83\u4e5f\u662f\u5168\u9762\u76d1\u63a7\u53d1\u7968\u6d41\u7a0b\u548c\u7a0e\u52a1\u5408\u89c4\u6027\u7684\u4e00\u4e2a\u503c\u5f97\u8003\u8651\u7684\u9009\u62e9\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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/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_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\"><\/span><b>\u5173\u4e8e\u5e7f\u544a\u670d\u52a1\u4f55\u65f6\u5f00\u5177\u53d1\u7968\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_quang_cao_co_phai_xuat_hoa_don_khong\"><\/span><b>\u5e7f\u544a\u670d\u52a1\u9700\u8981\u53d1\u7968\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u7684\u89c4\u5b9a\uff0c\u63d0\u4f9b\u5e7f\u544a\u670d\u52a1\u65f6\uff0c\u5356\u65b9\u5fc5\u987b\u5411\u4e70\u65b9\u5f00\u5177\u7535\u5b50\u53d1\u7968\uff0c\u5373\u4f7f\u8be5\u670d\u52a1\u7528\u4e8e\u4fc3\u9500\u3001\u8d60\u54c1\u3001\u6350\u8d60\u6216\u5185\u90e8\u6d88\u8d39\uff0c\u4f46\u6839\u636e\u8be5\u6cd5\u4ee4\u7b2c 7 \u6761\u89c4\u5b9a\u514d\u4e8e\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u7684\u60c5\u51b5\u9664\u5916\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh_la_khi_nao\"><\/span><b>\u7535\u89c6\u5e7f\u544a\u670d\u52a1\u8d39\u7528\u4f55\u65f6\u5f00\u5177\u53d1\u7968\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u53cc\u65b9\u5b8c\u6210\u6570\u636e\u6838\u5bf9\u7684\u65f6\u95f4\uff0c\u4f46\u4e0d\u5f97\u665a\u4e8e\u63d0\u4f9b\u670d\u52a1\u6708\u4efd\u7684\u6b21\u6708 7 \u65e5\uff0c\u6216\u4e0d\u5f97\u665a\u4e8e\u7ea6\u5b9a\u671f\u9650\u7ed3\u675f\u540e\u7684 7 \u5929\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu_co_giong_quang_cao_truyen_hinh_khong\"><\/span><b>\u5728\u7ebf\u62a5\u7eb8\u5e7f\u544a\u670d\u52a1\u7684\u5f00\u7968\u65f6\u95f4\u4e0e\u7535\u89c6\u5e7f\u544a\u7684\u5f00\u7968\u65f6\u95f4\u76f8\u540c\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 9 \u6761\u7b2c 4 \u6b3e a \u9879\u7684\u89c4\u5b9a\uff0c\u5728\u7ebf\u62a5\u7eb8\u4e0a\u7684\u5e7f\u544a\u670d\u52a1\u4e0e\u7535\u89c6\u5e7f\u544a\u670d\u52a1\u5c5e\u4e8e\u540c\u4e00\u7c7b\u522b\uff0c\u56e0\u6b64\u9002\u7528\u76f8\u540c\u7684\u539f\u5219\uff1a\u53d1\u7968\u5728\u6570\u636e\u6838\u5bf9\u65f6\u5f00\u5177\uff0c\u6700\u8fdf\u4e0d\u5f97\u665a\u4e8e\u6b21\u6708 7 \u65e5\uff0c\u6216\u4e0d\u5f97\u665a\u4e8e\u7ea6\u5b9a\u671f\u9650\u7ed3\u675f\u540e\u7684 7 \u5929\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_chua_doi_soat_xong_du_lieu_doanh_nghiep_co_duoc_cho_den_khi_doi_soat_xong_moi_xuat_hoa_don_khong\"><\/span><b>\u5982\u679c\u6570\u636e\u6838\u5bf9\u5c1a\u672a\u5b8c\u6210\uff0c\u4f01\u4e1a\u80fd\u5426\u7b49\u5230\u6838\u5bf9\u5b8c\u6210\u540e\u518d\u5f00\u5177\u53d1\u7968\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u6839\u636e\u89c4\u5b9a\uff0c\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e\u6b21\u67087\u65e5\uff0c\u6216\u4e0d\u5f97\u665a\u4e8e\u7ea6\u5b9a\u671f\u9650\u7ed3\u675f\u540e\u76847\u5929\u3002\u5373\u4f7f\u5bf9\u8d26\u5c1a\u672a\u5b8c\u6210\uff0c\u4f01\u4e1a\u4e5f\u5fc5\u987b\u5728\u6b64\u622a\u6b62\u65e5\u671f\u524d\u5f00\u5177\u53d1\u7968\uff0c\u4ee5\u514d\u8fdd\u53cd\u6709\u5173\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_quang_cao_khong_thuoc_nhom_quang_cao_truyen_hinh_hay_bao_dien_tu_thi_xac_dinh_thoi_diem_xuat_hoa_don_the_nao\"><\/span><b>\u5bf9\u4e8e\u4e0d\u5c5e\u4e8e\u7535\u89c6\u6216\u7f51\u7edc\u62a5\u7eb8\u5e7f\u544a\u7c7b\u522b\u7684\u5e7f\u544a\u670d\u52a1\uff0c\u5982\u4f55\u786e\u5b9a\u53d1\u7968\u65e5\u671f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u672a\u5217\u5165\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 9 \u6761\u7b2c 4 \u6b3e a \u9879\u6240\u5217\u5bf9\u8d26\u673a\u5236\u6e05\u5355\u7684\u5e7f\u544a\u670d\u52a1\uff0c\u4f01\u4e1a\u5e94\u9002\u7528\u4e00\u822c\u539f\u5219\uff0c\u5373\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u5373\u4e3a\u670d\u52a1\u63d0\u4f9b\u5b8c\u6210\u65f6\u95f4\uff0c\u65e0\u8bba\u662f\u5426\u5df2\u6536\u5230\u4ed8\u6b3e\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00f4ng \u00edt k\u1ebf to\u00e1n vi\u00ean c\u00f2n l\u00fang t\u00fang khi x\u1eed l\u00fd, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng qu\u1ea3ng c\u00e1o ph\u00e1t sinh li\u00ean t\u1ee5c theo th\u00e1ng, theo chi\u1ebfn d\u1ecbch. 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