{"id":9447,"date":"2026-08-03T09:53:49","date_gmt":"2026-08-03T02:53:49","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9447"},"modified":"2026-08-03T09:53:49","modified_gmt":"2026-08-03T02:53:49","slug":"cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/","title":{"rendered":"\u6839\u636e\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5982\u4f55\u5b58\u50a8\u7535\u5b50\u53d1\u7968\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c254\u53f7\u6cd5\u4ee4\uff0c\u7535\u5b50\u53d1\u7968\u7684\u5b58\u50a8\u65b9\u5f0f\u662f\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u6700\u4e3a\u5173\u6ce8\u7684\u95ee\u9898\uff0c\u56e0\u4e3a\u8be5\u6cd5\u4ee4\u6b63\u5f0f\u91cd\u65b0\u5b9a\u4e49\u4e86\u7535\u5b50\u53d1\u7968\u548c\u6587\u4ef6\u7684\u4fdd\u5b58\u548c\u5b58\u50a8\u8981\u6c42\u3002\u65b0\u89c4\u4e0d\u4ec5\u8981\u6c42\u5c06\u6587\u4ef6\u7b80\u5355\u5730\u5b58\u50a8\u5728\u8ba1\u7b97\u673a\u4e0a\uff0c\u8fd8\u8981\u6c42\u5c06\u7535\u5b50\u53d1\u7968\u4ee5\u6570\u636e\u6d88\u606f\u7684\u5f62\u5f0f\u5b58\u50a8\uff0c\u4ece\u800c\u786e\u4fdd\u6574\u4e2a\u5b58\u50a8\u8fc7\u7a0b\u7684\u5b89\u5168\u6027\u548c\u5b8c\u6574\u6027\uff0c\u5e76\u53ef\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u968f\u65f6\u6253\u5370\u6216\u68c0\u7d22\u3002\u672c\u6587\u4f9d\u636e\u7b2c254\u53f7\u6cd5\u4ee4\u7684\u6cd5\u5f8b\u6761\u6587\u64b0\u5199\u800c\u6210\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a 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400;\">\u8fd9\u5c06\u5e2e\u52a9\u60a8\u5145\u5206\u4e86\u89e3\u5f52\u6863\u7684\u56db\u4e2a\u5f3a\u5236\u6027\u8981\u6c42\u3001\u91cd\u8981\u7684\u5f52\u6863\u622a\u6b62\u65e5\u671f\u4ee5\u53ca\u6b63\u786e\u7684\u5b9e\u65bd\u6d41\u7a0b\uff0c\u4ee5\u4fbf\u4f01\u4e1a\u80fd\u591f\u4e3b\u52a8\u9075\u5b88\u89c4\u5b9a\uff0c\u5e76\u5728\u68c0\u67e5\u548c\u5ba1\u8ba1\u671f\u95f4\u907f\u514d\u98ce\u9669\u3002<\/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 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>\u7535\u5b50\u53d1\u7968\u7684\u5b58\u50a8\u65b9\u5f0f\u662f\u6570\u636e\u6d88\u606f\u7684\u5f62\u5f0f\u3002<\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Thoi_han_luu_tru_hoa_don_dien_tu_theo_quy_dinh_phap_luat_ke_toan\" >\u7535\u5b50\u53d1\u7968\u7684\u4fdd\u5b58\u671f\u9650\u7531\u4f1a\u8ba1\u6cd5\u5f8b\u89c4\u5b9a\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Thoi_han_dua_hoa_don_vao_luu_tru_12_thang\" >\u53d1\u7968\u5b58\u6863\u671f\u9650\u4e3a 12 \u4e2a\u6708\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Thoi_han_luu_tru_it_nhat_05_nam\" >\u6700\u77ed\u50a8\u5b58\u671f\u9650\u4e3a5\u5e74\u3002<\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Thoi_han_luu_tru_it_nhat_10_nam\" >\u50a8\u5b58\u671f\u9650\u81f3\u5c11\u4e3a10\u5e74\u3002<\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Truong_hop_luu_tru_vinh_vien\" >\u6c38\u4e45\u5b58\u50a8\u7bb1<\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Bang_tom_tat_thoi_han_luu_tru_hoa_don_theo_Nghi_dinh_254_va_Luat_Ke_toan_2015\" >\u6839\u636e\u7b2c254\u53f7\u6cd5\u4ee4\u53ca2015\u5e74\u4f1a\u8ba1\u6cd5\uff0c\u53d1\u7968\u4fdd\u5b58\u671f\u9650\u6982\u8ff0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Vi_sao_doanh_nghiep_can_nam_ro_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_254\" >\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u5982\u4f55\u6839\u636e\u7b2c 254 \u53f7\u6cd5\u4ee4\u5b58\u50a8\u7535\u5b50\u53d1\u7968\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Huong_dan_thuc_hien_dung_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_254\" >\u6839\u636e\u7b2c 254 \u53f7\u6cd5\u4ee4\uff0c\u5982\u4f55\u6b63\u786e\u5b58\u50a8\u7535\u5b50\u53d1\u7968\u7684\u8bf4\u660e\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Buoc_1_Lua_chon_hinh_thuc_phuong_tien_luu_tru_phu_hop\" >\u7b2c\u4e00\u6b65\uff1a\u9009\u62e9\u5408\u9002\u7684\u5b58\u50a8\u65b9\u6cd5\u548c\u4ecb\u8d28\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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Buoc_2_Thiet_lap_co_che_dam_bao_toan_ven_du_lieu\" >\u6b65\u9aa4 2\uff1a\u5efa\u7acb\u786e\u4fdd\u6570\u636e\u5b8c\u6574\u6027\u7684\u673a\u5236\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Buoc_3_Dam_bao_kha_nang_tra_cuu_va_in_an_khi_co_yeu_cau\" >\u6b65\u9aa4 3\uff1a\u786e\u4fdd\u5728\u9700\u8981\u65f6\u80fd\u591f\u8fdb\u884c\u641c\u7d22\u548c\u6253\u5370\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Buoc_4_Ra_soat_thoi_han_luu_tru_theo_tung_loai_chung_tu\" >\u6b65\u9aa4 4\uff1a\u5ba1\u67e5\u6bcf\u79cd\u7c7b\u578b\u6587\u4ef6\u7684\u4fdd\u5b58\u671f\u9650\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Cau_hoi_thuong_gap_ve_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_254\" >\u5173\u4e8e\u6839\u636e\u7b2c254\u53f7\u6cd5\u4ee4\u5b58\u50a8\u7535\u5b50\u53d1\u7968\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Hoa_don_dien_tu_co_bat_buoc_in_ra_giay_de_luu_tru_khong\" >\u7535\u5b50\u53d1\u7968\u5fc5\u987b\u6253\u5370\u6210\u7eb8\u8d28\u7248\u5b58\u6863\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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Neu_hoa_don_dien_tu_bi_mat_do_su_co_ky_thuat_thi_co_vi_pham_quy_dinh_luu_tru_khong\" >\u5982\u679c\u7535\u5b50\u53d1\u7968\u56e0\u6280\u672f\u95ee\u9898\u4e22\u5931\uff0c\u8fd9\u662f\u5426\u8fdd\u53cd\u5b58\u6863\u89c4\u5b9a\uff1f<\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Doanh_nghiep_co_duoc_tu_lua_chon_hinh_thuc_luu_tru_hoa_don_dien_tu_khong\" >\u4f01\u4e1a\u53ef\u4ee5\u81ea\u884c\u9009\u62e9\u7535\u5b50\u53d1\u7968\u7684\u5b58\u50a8\u65b9\u5f0f\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Hoa_don_dien_tu_da_luu_tru_theo_Nghi_dinh_1232020ND-CP_truoc_day_co_can_chuyen_doi_lai_theo_Nghi_dinh_254_khong\" >\u6839\u636e\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5b58\u50a8\u7684\u7535\u5b50\u53d1\u7968\u662f\u5426\u9700\u8981\u8f6c\u6362\u56de\u7b2c 254 \u53f7\u6cd5\u4ee4\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Hoa_don_dien_tu_da_het_thoi_han_luu_tru_theo_quy_dinh_co_duoc_tieu_huy_khong\" >\u8d85\u8fc7\u6cd5\u5b9a\u4fdd\u5b58\u671f\u9650\u7684\u7535\u5b50\u53d1\u7968\u53ef\u4ee5\u9500\u6bc1\u5417\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>\u6839\u636e\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5236\u5b9a\u4e86\u7535\u5b50\u53d1\u7968\u5b58\u50a8\u89c4\u8303\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9448\" aria-describedby=\"caption-attachment-9448\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9448\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254.jpg\" alt=\"C\u00e1ch l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9448\" class=\"wp-caption-text\">\u5982\u4f55\u6839\u636e\u7b2c254\u53f7\u6cd5\u4ee4\u5b58\u50a8\u7535\u5b50\u53d1\u7968\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 1 \u6b3e\u7684\u89c4\u5b9a\uff0c\u53d1\u7968\u548c\u6587\u4ef6\u7684\u4fdd\u5b58\u548c\u5b58\u50a8\u5206\u4e3a\u4e24\u5927\u7c7b\u8981\u6c42\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u5b89\u5168\u548c\u5b8c\u6574\u6027\u65b9\u9762\u7684\u8981\u6c42\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8981\u6c42\u662f\u6570\u636e\u4ee5\u6d88\u606f\u7684\u5f62\u5f0f\u5b58\u50a8\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6240\u6709\u5f00\u5177\u6216\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u7684\u7ec4\u7ec7\u548c\u4e2a\u4eba\u5728\u5efa\u7acb\u5185\u90e8\u5b58\u50a8\u7cfb\u7edf\u4e4b\u524d\u5fc5\u987b\u4e86\u89e3\u7684\u6cd5\u5f8b\u6846\u67b6\u3002\u6362\u53e5\u8bdd\u8bf4\uff0c\u6839\u636e\u7b2c254\u53f7\u6cd5\u4ee4\u5b58\u50a8\u7535\u5b50\u53d1\u7968\u7684\u65b9\u6cd5\u4e0d\u4ec5\u4ec5\u662f\u4fdd\u5b58\u53d1\u7968\u6587\u4ef6\uff0c\u8fd8\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u5b89\u5168\u6027\u3001\u6570\u636e\u5b8c\u6574\u6027\u548c\u53ef\u8bbf\u95ee\u6027\u65b9\u9762\u7684\u6807\u51c6\uff0c\u4ee5\u4fbf\u5728\u4e3b\u7ba1\u673a\u5173\u8981\u6c42\u65f6\u80fd\u591f\u53ca\u65f6\u67e5\u9605\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_tinh_an_toan_toan_ven_cua_du_lieu\"><\/span><b>\u6570\u636e\u5b89\u5168\u6027\u548c\u5b8c\u6574\u6027\u8981\u6c42\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c1\u6b3ea\u9879\u660e\u786e\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u53d1\u7968\u548c\u6587\u4ef6\u5fc5\u987b\u4ee5\u786e\u4fdd\u5176\u5b89\u5168\u3001\u53ef\u9760\u3001\u5b8c\u6574\u3001\u65e0\u635f\u7684\u65b9\u5f0f\u4fdd\u5b58\u548c\u5b58\u653e\uff0c\u5e76\u9632\u6b62\u5176\u5728\u5b58\u653e\u671f\u95f4\u88ab\u7be1\u6539\u6216\u635f\u574f\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e00\u9879\u81f3\u5173\u91cd\u8981\u7684\u8981\u6c42\uff0c\u56e0\u4e3a\u7535\u5b50\u53d1\u7968\u4ee5\u6570\u5b57\u6570\u636e\u7684\u5f62\u5f0f\u5b58\u5728\uff0c\u4e0e\u4f20\u7edf\u7684\u7eb8\u8d28\u6587\u4ef6\u76f8\u6bd4\uff0c\u66f4\u5bb9\u6613\u88ab\u7be1\u6539\u3001\u4f2a\u9020\u6216\u56e0\u6280\u672f\u6545\u969c\u800c\u4e22\u5931\u3002\u5982\u679c\u53d1\u7968\u6570\u636e\u5728\u5b58\u50a8\u8fc7\u7a0b\u4e2d\u88ab\u66f4\u6539\uff08\u65e0\u8bba\u662f\u6709\u610f\u8fd8\u662f\u65e0\u610f\uff09\uff0c\u5f53\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u6838\u67e5\u65f6\uff0c\u4f01\u4e1a\u5c06\u5f88\u96be\u8bc1\u660e\u6587\u4ef6\u7684\u6709\u6548\u6027\u3002\u56e0\u6b64\uff0c\u5efa\u7acb\u5065\u5168\u7684\u5b89\u5168\u673a\u5236\uff08\u8bbf\u95ee\u63a7\u5236\u3001\u6570\u636e\u52a0\u5bc6\u3001\u64cd\u4f5c\u5386\u53f2\u8bb0\u5f55\uff09\u4e0d\u4ec5\u662f\u6280\u672f\u5efa\u8bae\uff0c\u66f4\u662f\u5f3a\u5236\u6027\u7684\u6cd5\u5f8b\u8981\u6c42\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_luu_tru_hoa_don_dien_tu_duoi_dang_thong_diep_du_lieu\"><\/span><b>\u7535\u5b50\u53d1\u7968\u7684\u5b58\u50a8\u65b9\u5f0f\u662f\u6570\u636e\u6d88\u606f\u7684\u5f62\u5f0f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u6570\u636e\u5b89\u5168\u8981\u6c42\u5916\uff0c\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u89c4\u5b9a\uff0c\u7535\u5b50\u53d1\u7968\u548c\u7535\u5b50\u6587\u6863\u5fc5\u987b\u4ee5\u6570\u636e\u6d88\u606f\u7684\u5f62\u5f0f\u4fdd\u5b58\u548c\u5b58\u50a8\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u9700\u8981\u6ce8\u610f\u7684\u5173\u952e\u70b9\uff1a <\/b><span style=\"font-weight: 400;\">\u7ec4\u7ec7\u3001\u673a\u6784\u548c\u4e2a\u4eba\u6709\u6743\u9009\u62e9\u548c\u5e94\u7528\u9002\u5408\u5176\u5177\u4f53\u8fd0\u4f5c\u548c\u6280\u672f\u80fd\u529b\u7684\u4fdd\u5b58\u548c\u5b58\u50a8\u65b9\u6cd5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u8fd9\u79cd\u7075\u6d3b\u6027\u662f\u6709\u6761\u4ef6\u7684\uff1a\u6240\u9009\u62e9\u7684\u5b58\u50a8\u65b9\u6cd5\u5fc5\u987b\u5b8c\u5168\u7b26\u5408\u300a\u7535\u5b50\u4ea4\u6613\u6cd5\u300b\u7b2c\u5341\u4e09\u6761\u7684\u89c4\u5b9a\u3002\u6362\u53e5\u8bdd\u8bf4\uff0c\u4f01\u4e1a\u4e0d\u5f97\u4ee5\u4efb\u4f55\u8fdd\u53cd\u7535\u5b50\u4ea4\u6613\u6cd5\u5f8b\u6846\u67b6\u7684\u65b9\u5f0f\u5b58\u50a8\u6570\u636e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u8be5\u6cd5\u89c4\u8fd8\u5f3a\u8c03\u4e86\u4e24\u9879\u5f3a\u5236\u6027\u6761\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u53d1\u7968\u548c\u7535\u5b50\u6587\u6863\u5fc5\u987b\u80fd\u591f\u6253\u5370\u5728\u7eb8\u4e0a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6216\u8005\u53ef\u4ee5\u6839\u636e\u8981\u6c42\u8fdb\u884c\u67e5\u8be2\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 254 \u53f7\u6cd5\u4ee4\uff0c\u4efb\u4f55\u91c7\u7528\u7535\u5b50\u53d1\u7968\u5b58\u50a8\u65b9\u5f0f\u7684\u5b9e\u4f53\u90fd\u5fc5\u987b\u786e\u4fdd\u6ee1\u8db3\u8fd9\u4e24\u4e2a\u6761\u4ef6\uff0c\u56e0\u4e3a\u5b9e\u9645\u4e0a\uff0c\u7a0e\u52a1\u673a\u5173\u548c\u68c0\u67e5\u673a\u6784\u968f\u65f6\u53ef\u4ee5\u8981\u6c42\u4f01\u4e1a\u4ee5\u6253\u5370\u5f62\u5f0f\u63d0\u4ea4\u53d1\u7968\uff0c\u6216\u8005\u76f4\u63a5\u5728\u7cfb\u7edf\u4e2d\u8fdb\u884c\u641c\u7d22\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c254\u53f7\u6cd5\u4ee4\uff0c\u5b58\u50a8\u7535\u5b50\u53d1\u7968\u7684\u56db\u9879\u5f3a\u5236\u6027\u8981\u6c42\u6982\u8ff0\u5982\u4e0b\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u6574\u4e2a\u50a8\u5b58\u671f\u95f4\u7684\u5b89\u5168\u3001\u53ef\u9760\u3001\u5b8c\u6574\u6027\u548c\u7a33\u5b9a\u6027\uff0c\u4e0d\u53d1\u751f\u4efb\u4f55\u6539\u53d8\u6216\u635f\u574f\uff1b\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee5\u6570\u636e\u6d88\u606f\u7684\u5f62\u5f0f\u5b58\u50a8\uff0c\u91c7\u7528\u5408\u9002\u7684\u683c\u5f0f\uff0c\u4f46\u5fc5\u987b\u7b26\u5408\u300a\u7535\u5b50\u4ea4\u6613\u6cd5\u300b\u7b2c 13 \u6761\u7684\u89c4\u5b9a\uff1b\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u6839\u636e\u8981\u6c42\u6253\u5370\u5728\u7eb8\u4e0a\uff1b\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u5e94\u8981\u6c42\u7acb\u5373\u83b7\u53d6\u3002<\/span><\/li>\n<\/ul>\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\u7b2c254\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=\"Thoi_han_luu_tru_hoa_don_dien_tu_theo_quy_dinh_phap_luat_ke_toan\"><\/span><b>\u7535\u5b50\u53d1\u7968\u7684\u4fdd\u5b58\u671f\u9650\u7531\u4f1a\u8ba1\u6cd5\u5f8b\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9449\" aria-describedby=\"caption-attachment-9449\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9449\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-dan-chieu-thoi-han-luu-tru-theo-phap-luat-ke-toan.jpg\" alt=\"C\u00e1ch l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254 v\u00e0 d\u1eabn chi\u1ebfu th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-dan-chieu-thoi-han-luu-tru-theo-phap-luat-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-dan-chieu-thoi-han-luu-tru-theo-phap-luat-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-dan-chieu-thoi-han-luu-tru-theo-phap-luat-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-dan-chieu-thoi-han-luu-tru-theo-phap-luat-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-dan-chieu-thoi-han-luu-tru-theo-phap-luat-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9449\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 254 \u53f7\u6cd5\u4ee4\u4ee5\u53ca\u4f1a\u8ba1\u6cd5\u89c4\u5b9a\u7684\u4fdd\u5b58\u671f\u9650\uff0c\u5bf9\u5982\u4f55\u5b58\u50a8\u7535\u5b50\u53d1\u7968\u4f5c\u51fa\u8bf4\u660e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u5e76\u672a\u660e\u786e\u89c4\u5b9a\u7535\u5b50\u53d1\u7968\u7684\u4fdd\u5b58\u671f\u9650\uff0c\u800c\u662f\u53c2\u7167\u4f1a\u8ba1\u6cd5\u7684\u76f8\u5173\u89c4\u5b9a\u3002\u5177\u4f53\u800c\u8a00\uff0c\u8be5\u6cd5\u4ee4\u7b2c5\u6761\u7b2c1\u6b3e\u89c4\u5b9a\uff0c\u53d1\u7968\u53ca\u76f8\u5173\u51ed\u8bc1\u5fc5\u987b\u6309\u7167\u4f1a\u8ba1\u6cd5\u89c4\u5b9a\u7684\u671f\u9650\u6b63\u786e\u4fdd\u5b58\u3002\u56e0\u6b64\uff0c\u4e3a\u4e86\u5145\u5206\u7406\u89e3\u5982\u4f55\u6839\u636e\u7b2c254\u53f7\u6cd5\u4ee4\u4fdd\u5b58\u7535\u5b50\u53d1\u7968\uff0c\u4f01\u4e1a\u8fd8\u5fc5\u987b\u53c2\u80032015\u5e74\u4f1a\u8ba1\u6cd5\u7b2c41\u6761\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_dua_hoa_don_vao_luu_tru_12_thang\"><\/span><b>\u53d1\u7968\u5b58\u6863\u671f\u9650\u4e3a 12 \u4e2a\u6708\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2015\u5e74\u4f1a\u8ba1\u6cd5\u7b2c41\u6761\u7b2c3\u6b3e\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u51ed\u8bc1\u5fc5\u987b\u81ea\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u6216\u4f1a\u8ba1\u5de5\u4f5c\u5b8c\u6210\u4e4b\u65e5\u8d77\u5b58\u6863 12 \u4e2a\u6708\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u6ce8\u610f\u7684\u5173\u952e\u65f6\u95f4\u8282\u70b9\uff0c\u4ed6\u4eec\u9700\u8981\u4e3b\u52a8\u5b8c\u6210\u5c06\u53d1\u7968\u548c\u6587\u4ef6\u4ece\u201c\u5f53\u524d\u4f7f\u7528\u201d\u9636\u6bb5\u8f6c\u79fb\u5230\u201c\u6b63\u5f0f\u5b58\u6863\u201d\u9636\u6bb5\u7684\u5de5\u4f5c\uff0c\u4ee5\u786e\u4fdd\u6570\u636e\u5728\u8fc7\u6e21\u671f\u95f4\u4e0d\u4f1a\u4e22\u5931\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_it_nhat_05_nam\"><\/span><b>\u6700\u77ed\u50a8\u5b58\u671f\u9650\u4e3a5\u5e74\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2015\u5e74\u4f1a\u8ba1\u6cd5\u7b2c41\u6761\u7b2c5\u6b3ea\u9879\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u7528\u4e8e\u4f1a\u8ba1\u5355\u4f4d\u7ba1\u7406\u548c\u8fd0\u8425\u7684\u4f1a\u8ba1\u51ed\u8bc1\uff0c\u5305\u62ec\u4e0d\u76f4\u63a5\u7528\u4e8e\u8bb0\u5f55\u4f1a\u8ba1\u5206\u5f55\u548c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u7684\u4f1a\u8ba1\u51ed\u8bc1\uff0c\u5fc5\u987b\u81f3\u5c11\u4fdd\u5b58 5 \u5e74\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u7ec4\u6587\u4ef6\u901a\u5e38\u5305\u62ec\u652f\u6301\u5185\u90e8\u7ba1\u7406\u7684\u53c2\u8003\u6587\u4ef6\uff0c\u4f46\u8fd9\u4e9b\u6587\u4ef6\u5e76\u4e0d\u76f4\u63a5\u6d89\u53ca\u4f1a\u8ba1\u6216\u8d22\u52a1\u62a5\u544a\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_it_nhat_10_nam\"><\/span><b>\u50a8\u5b58\u671f\u9650\u81f3\u5c11\u4e3a10\u5e74\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u5927\u591a\u6570\u4f01\u4e1a\u63d0\u4ea4\u7535\u5b50\u53d1\u7968\uff08\u5305\u62ec\u8fdb\u9879\u548c\u9500\u9879\u53d1\u7968\uff09\u5fc5\u987b\u9075\u5b88\u7684\u622a\u6b62\u65e5\u671f\u3002\u6839\u636e2015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u7b2c41\u6761\u7b2c5\u6b3eb\u9879\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u76f4\u63a5\u7528\u4e8e\u8bb0\u5f55\u4f1a\u8ba1\u5206\u5f55\u548c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u7684\u4f1a\u8ba1\u51ed\u8bc1\uff0c\u4ee5\u53ca\u4f1a\u8ba1\u8d26\u7c3f\u548c\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\uff0c\u5fc5\u987b\u81f3\u5c11\u4fdd\u5b58 10 \u5e74\uff0c\u9664\u975e\u6cd5\u5f8b\u53e6\u6709\u89c4\u5b9a\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u7535\u5b50\u53d1\u7968\uff08\u589e\u503c\u7a0e\u53d1\u7968\u3001\u9500\u552e\u53d1\u7968\u7b49\uff09\u662f\u8bb0\u5f55\u4ea4\u6613\u548c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u7684\u76f4\u63a5\u4f9d\u636e\uff0c\u56e0\u6b64\u5728\u5927\u591a\u6570\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u9700\u8981\u5bf9\u8fd9\u7c7b\u6587\u4ef6\u5b9e\u884c\u81f3\u5c11 10 \u5e74\u7684\u4fdd\u5b58\u671f\u9650\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_luu_tru_vinh_vien\"><\/span><b>\u6c38\u4e45\u5b58\u50a8\u7bb1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015 \u5e74\u4f1a\u8ba1\u6cd5\u7b2c 41 \u6761\u7b2c 5 \u6b3e c \u9879\u4e5f\u89c4\u5b9a\u4e86\u4ee5\u4e0b\u6c38\u4e45\u4fdd\u5b58\u7684\u60c5\u51b5\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5177\u6709\u5386\u53f2\u4ef7\u503c\u4e14\u5177\u6709\u91cd\u5927\u7ecf\u6d4e\u3001\u5b89\u5168\u548c\u56fd\u9632\u610f\u4e49\u7684\u4f1a\u8ba1\u6587\u4ef6\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e00\u7ec4\u4e13\u95e8\u7684\u6587\u4ef6\uff0c\u901a\u5e38\u9002\u7528\u4e8e\u4e3b\u7ba1\u56fd\u5bb6\u673a\u5173\u89c4\u5b9a\u7684\u5177\u6709\u72ec\u7279\u7279\u5f81\u7684\u67d0\u4e9b\u7c7b\u578b\u7684\u5355\u4f4d\u6216\u9879\u76ee\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tom_tat_thoi_han_luu_tru_hoa_don_theo_Nghi_dinh_254_va_Luat_Ke_toan_2015\"><\/span><b>\u6839\u636e\u7b2c254\u53f7\u6cd5\u4ee4\u53ca2015\u5e74\u4f1a\u8ba1\u6cd5\uff0c\u53d1\u7968\u4fdd\u5b58\u671f\u9650\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9450\" aria-describedby=\"caption-attachment-9450\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9450\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-bang-tom-tat-thoi-han-luu-tru-quan-trong.jpg\" alt=\"C\u00e1ch l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254 v\u00e0 b\u1ea3ng t\u00f3m t\u1eaft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef quan tr\u1ecdng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-bang-tom-tat-thoi-han-luu-tru-quan-trong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-bang-tom-tat-thoi-han-luu-tru-quan-trong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-bang-tom-tat-thoi-han-luu-tru-quan-trong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-bang-tom-tat-thoi-han-luu-tru-quan-trong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-bang-tom-tat-thoi-han-luu-tru-quan-trong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9450\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 254 \u53f7\u6cd5\u4ee4\uff0c\u5bf9\u5982\u4f55\u5b58\u50a8\u7535\u5b50\u53d1\u7968\u8fdb\u884c\u8bf4\u660e\uff0c\u5e76\u6982\u8ff0\u91cd\u8981\u7684\u4fdd\u5b58\u671f\u9650\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4fbf\u4e8e\u8ddf\u8e2a\u548c\u51c6\u786e\u5e94\u7528\u4e8e\u5b9e\u8df5\u4e2d\u7684\u6bcf\u79cd\u53d1\u7968\u548c\u6587\u4ef6\uff0c\u4f1a\u8ba1\u5e08\u53ef\u4ee5\u53c2\u8003\u4e0b\u8868\uff0c\u8be5\u8868\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 1 \u6b3e\u548c 2015 \u5e74\u4f1a\u8ba1\u6cd5\u7b2c 41 \u6761\u7b2c 3 \u6b3e\u548c\u7b2c 5 \u6b3e\u7684\u89c4\u5b9a\u7cfb\u7edf\u7f16\u5236\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 254 \u53f7\u6cd5\u4ee4\u53ca 2015 \u5e74\u4f1a\u8ba1\u6cd5\uff0c\u53d1\u7968\u4fdd\u5b58\u671f\u9650\u6c47\u603b\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u65f6\u95f4\u7ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9002\u7528\u5bf9\u8c61<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12\u4e2a\u6708<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u6587\u4ef6\u7684\u5f52\u6863\u622a\u6b62\u65e5\u671f\u4ece\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u4e4b\u65e5\u6216\u4f1a\u8ba1\u5de5\u4f5c\u5b8c\u6210\u4e4b\u65e5\u7b97\u8d77\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81f3\u5c115\u5e74<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u7ba1\u7406\u548c\u8fd0\u8425\u7684\u4f1a\u8ba1\u51ed\u8bc1\uff0c\u5305\u62ec\u4e0d\u76f4\u63a5\u7528\u4e8e\u8bb0\u5f55\u6761\u76ee\u6216\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u7684\u51ed\u8bc1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81f3\u5c1110\u5e74<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7528\u4e8e\u8bb0\u5f55\u4f1a\u8ba1\u5206\u5f55\u548c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u7684\u4f1a\u8ba1\u51ed\u8bc1\uff1b\u4f1a\u8ba1\u8d26\u7c3f\u548c\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6c38\u8fdc\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u51ed\u8bc1\u662f\u5177\u6709\u91cd\u5927\u7ecf\u6d4e\u3001\u5b89\u5168\u548c\u56fd\u9632\u610f\u4e49\u7684\u5386\u53f2\u6587\u4ef6\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u6b64\u53ef\u89c1\uff0c\u6839\u636e\u7b2c254\u53f7\u6cd5\u4ee4\u5b58\u50a8\u7535\u5b50\u53d1\u7968\u7684\u65b9\u6cd5\u4e0e\u4e0a\u8ff0\u671f\u9650\u5bc6\u4e0d\u53ef\u5206\u3002\u8fd9\u5bf9\u4e8e\u4f01\u4e1a\u4ece\u4e00\u5f00\u59cb\u5c31\u79d1\u5b66\u5730\u5bf9\u53d1\u7968\u548c\u6587\u4ef6\u8fdb\u884c\u5206\u7c7b\u3001\u6574\u7406\u548c\u7ba1\u7406\u81f3\u5173\u91cd\u8981\uff0c\u4ece\u800c\u907f\u514d\u6570\u636e\u8fc7\u65e9\u9500\u6bc1\u6216\u5b58\u50a8\u65f6\u95f4\u4e0d\u8db3\u7684\u60c5\u51b5\uff0c\u9632\u6b62\u5728\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u65f6\u51fa\u73b0\u8fdd\u89c4\u884c\u4e3a\u3002\u57fa\u4e8e\u5bf9\u8fd9\u4e9b\u671f\u9650\u7684\u6e05\u6670\u7406\u89e3\uff0c\u4f01\u4e1a\u5c06\u66f4\u5bb9\u6613\u5236\u5b9a\u9002\u5408\u6bcf\u79cd\u7279\u5b9a\u7c7b\u578b\u6587\u4ef6\u7684\u5185\u90e8\u5b58\u50a8\u7b56\u7565\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_ro_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_254\"><\/span><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u5982\u4f55\u6839\u636e\u7b2c 254 \u53f7\u6cd5\u4ee4\u5b58\u50a8\u7535\u5b50\u53d1\u7968\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u5e76\u6b63\u786e\u9075\u5b88\u5173\u4e8e\u7535\u5b50\u53d1\u7968\u5b58\u50a8\u7684\u7b2c 254 \u53f7\u6cd5\u4ee4\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u4e49\u52a1\uff0c\u800c\u4e14\u76f4\u63a5\u5173\u7cfb\u5230\u4f01\u4e1a\u7684\u6743\u5229\u548c\u8d22\u52a1\u5b89\u5168\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u5982\u679c\u4f01\u4e1a\u53d1\u7968\u4fdd\u5b58\u4e0d\u5f53\u6216\u4fdd\u5b58\u671f\u9650\u4e0d\u8db3\uff0c\u53ef\u80fd\u56e0\u4f1a\u8ba1\u548c\u7a0e\u52a1\u8fdd\u89c4\u800c\u9762\u4e34\u884c\u653f\u5904\u7f5a\u3002\u5728\u7a0e\u52a1\u7ed3\u7b97\u3001\u68c0\u67e5\u548c\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u5982\u679c\u65e0\u6cd5\u6309\u8981\u6c42\u63d0\u4f9b\u6709\u6548\u53d1\u7968\uff0c\u76f8\u5173\u8d39\u7528\u53ef\u80fd\u88ab\u8ba4\u5b9a\u4e3a\u4e0d\u5408\u7406\uff0c\u4ece\u800c\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7f34\u7eb3\u4e49\u52a1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u7531\u4e8e\u6280\u672f\u6545\u969c\u548c\u7f3a\u4e4f\u5b9a\u671f\u5907\u4efd\u673a\u5236\u800c\u5bfc\u81f4\u6570\u636e\u4e22\u5931\u7684\u98ce\u9669\u5728\u5b9e\u8df5\u4e2d\u5e76\u4e0d\u5c11\u89c1\u3002\u5f53\u7535\u5b50\u53d1\u7968\u4e22\u5931\u6216\u65e0\u6cd5\u627e\u56de\u65f6\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u9762\u4e34\u5185\u90e8\u4f1a\u8ba1\u65b9\u9762\u7684\u56f0\u96be\uff0c\u8fd8\u53ef\u80fd\u76f4\u63a5\u8fdd\u53cd\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u89c4\u5b9a\u7684\u201c\u5e94\u53ef\u968f\u65f6\u6253\u5370\u6216\u6839\u636e\u8981\u6c42\u8fdb\u884c\u641c\u7d22\u201d\u7684\u8981\u6c42\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53cd\u4e4b\uff0c\u5f53\u4f01\u4e1a\u5efa\u7acb\u8d77\u5b8c\u5168\u7b26\u5408\u89c4\u5b9a\u7684\u7535\u5b50\u53d1\u7968\u5b58\u50a8\u7cfb\u7edf\u65f6\uff0c\u5b83\u4eec\u5728\u7a0e\u52a1\u7ed3\u7b97\u548c\u5b9a\u671f\u5ba1\u8ba1\u65b9\u9762\u4f1a\u66f4\u52a0\u79ef\u6781\u4e3b\u52a8\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u56e0\u7f3a\u5c11\u8bc1\u660e\u6587\u4ef6\u800c\u4e0e\u5408\u4f5c\u4f19\u4f34\u4ea7\u751f\u7ea0\u7eb7\u7684\u98ce\u9669\u3002\u8fd9\u4e5f\u4e3a\u6784\u5efa\u900f\u660e\u3001\u4e13\u4e1a\u7684\u8d22\u52a1\u7ba1\u7406\u4f53\u7cfb\u5960\u5b9a\u4e86\u57fa\u7840\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5c31\u662f\u4e3a\u4ec0\u4e48\u8bb8\u591a\u4e2d\u5c0f\u4f01\u4e1a\u9009\u62e9\u8fd9\u79cd\u89e3\u51b3\u65b9\u6848\u7684\u539f\u56e0\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;\"> \u9009\u62e9 MAN \u2013 Master Accountant Network\uff0c\u8ba9\u4e13\u4e1a\u56e2\u961f\u76f4\u63a5\u6309\u7167 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u53ca 2015 \u5e74\u4f1a\u8ba1\u6cd5\u5efa\u7acb\u548c\u76d1\u7763\u7535\u5b50\u53d1\u7968\u548c\u6587\u6863\u7684\u5b58\u50a8\u6d41\u7a0b\uff0c\u800c\u4e0d\u662f\u81ea\u5df1\u6478\u7d22\u5e76\u627f\u62c5\u51fa\u9519\u7684\u98ce\u9669\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_thuc_hien_dung_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_254\"><\/span><b>\u6839\u636e\u7b2c 254 \u53f7\u6cd5\u4ee4\uff0c\u5982\u4f55\u6b63\u786e\u5b58\u50a8\u7535\u5b50\u53d1\u7968\u7684\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u4e0a\u8ff0\u6cd5\u5f8b\u4f9d\u636e\uff0c\u4ee5\u4e0b\u662f\u5efa\u8bae\u4f01\u4e1a\u548c\u4f1a\u8ba1\u5e08\u5b9e\u65bd\u7535\u5b50\u53d1\u7968\u6b63\u786e\u5b58\u50a8\u7684\u6d41\u7a0b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Lua_chon_hinh_thuc_phuong_tien_luu_tru_phu_hop\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u9009\u62e9\u5408\u9002\u7684\u5b58\u50a8\u65b9\u6cd5\u548c\u4ecb\u8d28\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u8bc4\u4f30\u81ea\u8eab\u7684\u5177\u4f53\u8fd0\u8425\u60c5\u51b5\u548c\u6280\u672f\u80fd\u529b\uff0c\u4ee5\u9009\u62e9\u5408\u9002\u7684\u5b58\u50a8\u65b9\u5f0f\u3002\u8fd9\u53ef\u4ee5\u662f\u5185\u90e8\u5b58\u50a8\u7cfb\u7edf\u3001\u5e26\u6709\u96c6\u6210\u5b58\u50a8\u6a21\u5757\u7684\u4f1a\u8ba1\u8f6f\u4ef6\uff0c\u6216\u4e13\u7528\u6570\u636e\u5b58\u50a8\u5e73\u53f0\u3002\u65e0\u8bba\u9009\u62e9\u54ea\u79cd\u65b9\u5f0f\uff0c\u524d\u63d0\u662f\u5b58\u50a8\u4ecb\u8d28\u5fc5\u987b\u5b8c\u5168\u7b26\u5408\u300a\u7535\u5b50\u4ea4\u6613\u6cd5\u300b\u7b2c13\u6761\u7684\u89c4\u5b9a\uff0c\u5982\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u6240\u89c4\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6ca1\u6709\u4e13\u95e8\u4f1a\u8ba1\u90e8\u95e8\u6216\u5e0c\u671b\u4ece\u4e00\u5f00\u59cb\u5c31\u786e\u4fdd\u5408\u89c4\u6027\u7684\u7ec4\u7ec7\u800c\u8a00\uff0c\u4ee5\u4e0b\u4e8b\u9879\u662f\u5fc5\u8981\u7684\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;\"> \u5728\u9009\u62e9\u9002\u5408\u60a8\u8fd0\u8425\u89c4\u6a21\u548c\u5177\u4f53\u60c5\u51b5\u7684\u5b58\u50a8\u89e3\u51b3\u65b9\u6848\u65f6\uff0c\u5bfb\u6c42\u4e13\u4e1a\u5efa\u8bae\u4e5f\u662f\u4e00\u4e2a\u503c\u5f97\u8003\u8651\u7684\u9009\u62e9\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Thiet_lap_co_che_dam_bao_toan_ven_du_lieu\"><\/span><b>\u6b65\u9aa4 2\uff1a\u5efa\u7acb\u786e\u4fdd\u6570\u636e\u5b8c\u6574\u6027\u7684\u673a\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u6ee1\u8db3\u7b2c 5 \u6761\u7b2c 1 \u6b3e a \u9879\u89c4\u5b9a\u7684\u5b89\u5168\u3001\u4fdd\u969c\u548c\u5b8c\u6574\u6027\u8981\u6c42\uff0c\u4f01\u4e1a\u5e94\u5f53\u5efa\u7acb\u5b9a\u671f\u6570\u636e\u5907\u4efd\u673a\u5236\uff0c\u660e\u786e\u5b9a\u4e49\u6bcf\u4e2a\u804c\u4f4d\u7684\u8bbf\u95ee\u6743\u9650\uff0c\u5e76\u4e25\u683c\u63a7\u5236\u5b58\u50a8\u7cfb\u7edf\u4e0a\u7684\u4efb\u4f55\u4fee\u6539\uff08\u5982\u6709\uff09\uff0c\u4ee5\u786e\u4fdd\u53d1\u7968\u5728\u5b58\u50a8\u671f\u95f4\u4e0d\u88ab\u66f4\u6539\u6216\u635f\u574f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Dam_bao_kha_nang_tra_cuu_va_in_an_khi_co_yeu_cau\"><\/span><b>\u6b65\u9aa4 3\uff1a\u786e\u4fdd\u5728\u9700\u8981\u65f6\u80fd\u591f\u8fdb\u884c\u641c\u7d22\u548c\u6253\u5370\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b58\u50a8\u7cfb\u7edf\u9700\u8981\u79d1\u5b66\u5730\u7ec4\u7ec7\uff0c\u6309\u7167\u4f1a\u8ba1\u671f\u95f4\u3001\u6587\u4ef6\u7c7b\u578b\u3001\u7b7e\u53d1\u4e3b\u4f53\u7b49\u8fdb\u884c\u5b89\u6392\uff0c\u4ee5\u786e\u4fdd\u7535\u5b50\u53d1\u7968\u59cb\u7ec8\u53ef\u4ee5\u968f\u65f6\u6253\u5370\u5728\u7eb8\u4e0a\uff0c\u6216\u5728\u7a0e\u52a1\u673a\u5173\u6216\u76f8\u5173\u65b9\u8981\u6c42\u65f6\u7acb\u5373\u68c0\u7d22\uff0c\u7b26\u5408\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u7684\u7cbe\u795e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Ra_soat_thoi_han_luu_tru_theo_tung_loai_chung_tu\"><\/span><b>\u6b65\u9aa4 4\uff1a\u5ba1\u67e5\u6bcf\u79cd\u7c7b\u578b\u6587\u4ef6\u7684\u4fdd\u5b58\u671f\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u540e\uff0c\u4f01\u4e1a\u9700\u8981\u6839\u636e 2015 \u5e74\u4f1a\u8ba1\u6cd5\u7b2c 41 \u6761\u7b2c 5 \u6b3e\u4e2d\u63d0\u5230\u7684\u4e09\u4e2a\u622a\u6b62\u65e5\u671f\u5bf9\u53d1\u7968\u548c\u6587\u4ef6\u8fdb\u884c\u5206\u7c7b\uff0c\u907f\u514d\u8fc7\u65e9\u9500\u6bc1\u6570\u636e\u6216\u5b58\u50a8\u65f6\u95f4\u5c11\u4e8e\u89c4\u5b9a\u671f\u9650\u7684\u60c5\u51b5\uff0c\u4ece\u800c\u5bfc\u81f4\u5728\u5ba1\u8ba1\u65f6\u51fa\u73b0\u8fdd\u89c4\u884c\u4e3a\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;\">\u603b\u800c\u8a00\u4e4b\uff0c\u6839\u636e\u7b2c254\u53f7\u6cd5\u4ee4\uff0c\u7535\u5b50\u53d1\u7968\u7684\u5b58\u50a8\u65b9\u6cd5\u56f4\u7ed5\u4e24\u5927\u652f\u67f1\u5c55\u5f00\uff1a\u786e\u4fdd\u6570\u636e\u5728\u6574\u4e2a\u5b58\u50a8\u671f\u95f4\u7684\u5b89\u5168\u6027\u548c\u5b8c\u6574\u6027\uff0c\u4ee5\u53ca\u5b8c\u5168\u9075\u5b88\u4f1a\u8ba1\u6cd5\u5f8b\u89c4\u5b9a\u7684\u5b58\u50a8\u671f\u9650\u3002\u540c\u65f6\uff0c\u7535\u5b50\u53d1\u7968\u5fc5\u987b\u59cb\u7ec8\u53ef\u4f9b\u4e3b\u7ba1\u673a\u5173\u968f\u65f6\u8981\u6c42\u6253\u5370\u6216\u68c0\u7d22\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u5b8c\u5168\u7b26\u5408\u4e0a\u8ff0\u89c4\u5b9a\u7684\u7cfb\u7edf\u6027\u8bb0\u5f55\u4fdd\u5b58\u6d41\u7a0b\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\uff0c\u800c\u4e14\u4ece\u957f\u8fdc\u6765\u770b\uff0c\u8fd8\u80fd\u4e3a\u4e13\u4e1a\u3001\u900f\u660e\u3001\u53ef\u6301\u7eed\u7684\u8d22\u52a1\u4f1a\u8ba1\u7ba1\u7406\u4f53\u7cfb\u5960\u5b9a\u57fa\u7840\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u9700\u8981\u4e13\u4e1a\u56e2\u961f\u63d0\u4f9b\u4ece\u53d1\u7968\u548c\u6587\u4ef6\u7684\u521b\u5efa\u3001\u7ba1\u7406\u5230\u5b58\u50a8\u7b49\u5404\u65b9\u9762\u7684\u5168\u9762\u652f\u6301\uff0c\u5e76\u9075\u5b88\u76f8\u5173\u89c4\u5b9a\uff0c\u5219\u8be5\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u673a\u6784\uff1a<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/bao-gia-dich-vu-ke-toan-tron-goi\/\"> \u7efc\u5408\u4f1a\u8ba1\u670d\u52a1\u62a5\u4ef7<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u9009\u62e9\u9002\u5408\u60a8\u4f01\u4e1a\u89c4\u6a21\u7684\u670d\u52a1\u5957\u9910\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/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_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_254\"><\/span><b>\u5173\u4e8e\u6839\u636e\u7b2c254\u53f7\u6cd5\u4ee4\u5b58\u50a8\u7535\u5b50\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=\"Hoa_don_dien_tu_co_bat_buoc_in_ra_giay_de_luu_tru_khong\"><\/span><b>\u7535\u5b50\u53d1\u7968\u5fc5\u987b\u6253\u5370\u6210\u7eb8\u8d28\u7248\u5b58\u6863\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u5f3a\u5236\u6027\u8981\u6c42\u3002\u6839\u636e\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\uff0c\u7535\u5b50\u53d1\u7968\u4ee5\u6570\u636e\u4fe1\u606f\u7684\u5f62\u5f0f\u5b58\u50a8\uff0c\u53ea\u9700\u5728\u9700\u8981\u65f6\u80fd\u591f\u65b9\u4fbf\u5730\u6253\u5370\u6216\u68c0\u7d22\u5373\u53ef\u3002\u8fd9\u610f\u5473\u7740\uff0c\u53ea\u8981\u6ee1\u8db3\u6253\u5370\u6216\u68c0\u7d22\u7684\u8981\u6c42\uff0c\u4f01\u4e1a\u5c31\u53ef\u4ee5\u5b8c\u5168\u4ee5\u7535\u5b50\u65b9\u5f0f\u5b58\u50a8\u53d1\u7968\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_hoa_don_dien_tu_bi_mat_do_su_co_ky_thuat_thi_co_vi_pham_quy_dinh_luu_tru_khong\"><\/span><b>\u5982\u679c\u7535\u5b50\u53d1\u7968\u56e0\u6280\u672f\u95ee\u9898\u4e22\u5931\uff0c\u8fd9\u662f\u5426\u8fdd\u53cd\u5b58\u6863\u89c4\u5b9a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6570\u636e\u4e22\u5931\u4ee5\u53ca\u5728\u6574\u4e2a\u5b58\u50a8\u671f\u95f4\u672a\u80fd\u786e\u4fdd\u6570\u636e\u7684\u5b8c\u6574\u6027\u548c\u51c6\u786e\u6027\uff0c\u4e0d\u7b26\u5408\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 1 \u6b3e a \u9879\u7684\u8981\u6c42\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_tu_lua_chon_hinh_thuc_luu_tru_hoa_don_dien_tu_khong\"><\/span><b>\u4f01\u4e1a\u53ef\u4ee5\u81ea\u884c\u9009\u62e9\u7535\u5b50\u53d1\u7968\u7684\u5b58\u50a8\u65b9\u5f0f\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\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5141\u8bb8\u673a\u6784\u3001\u7ec4\u7ec7\u548c\u4e2a\u4eba\u9009\u62e9\u548c\u5e94\u7528\u9002\u5408\u5176\u5177\u4f53\u8fd0\u8425\u548c\u6280\u672f\u80fd\u529b\u7684\u4fdd\u5b58\u548c\u5b58\u50a8\u65b9\u6cd5\uff0c\u524d\u63d0\u662f\u8fd9\u4e9b\u65b9\u6cd5\u7b26\u5408\u300a\u7535\u5b50\u4ea4\u6613\u6cd5\u300b\u7b2c 13 \u6761\u7684\u89c4\u5b9a\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_da_luu_tru_theo_Nghi_dinh_1232020ND-CP_truoc_day_co_can_chuyen_doi_lai_theo_Nghi_dinh_254_khong\"><\/span><b>\u6839\u636e\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5b58\u50a8\u7684\u7535\u5b50\u53d1\u7968\u662f\u5426\u9700\u8981\u8f6c\u6362\u56de\u7b2c 254 \u53f7\u6cd5\u4ee4\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u65b0\u65e7\u6cd5\u89c4\u4e4b\u95f4\u7684\u8fc7\u6e21\u95ee\u9898\uff0c\u4f01\u4e1a\u9700\u8981\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u5177\u4f53\u8fc7\u6e21\u6307\u5357\u548c\u7a0e\u52a1\u673a\u5173\u7684\u6307\u5bfc\u6587\u4ef6\u4ed4\u7ec6\u5ba1\u67e5\uff0c\u4ee5\u786e\u4fdd\u5728 2026 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d\u5b58\u50a8\u7684\u6570\u636e\u7ee7\u7eed\u7b26\u5408\u65b0\u6cd5\u89c4\u5bf9\u5b8c\u6574\u6027\u548c\u53ef\u641c\u7d22\u6027\u7684\u8981\u6c42\u3002<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_da_het_thoi_han_luu_tru_theo_quy_dinh_co_duoc_tieu_huy_khong\"><\/span><b>\u8d85\u8fc7\u6cd5\u5b9a\u4fdd\u5b58\u671f\u9650\u7684\u7535\u5b50\u53d1\u7968\u53ef\u4ee5\u9500\u6bc1\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u53d1\u7968\u548c\u8bc1\u660e\u6587\u4ef6\u5df2\u6309\u7167 2015 \u5e74\u4f1a\u8ba1\u6cd5\u7b2c 41 \u6761\u7b2c 5 \u6b3e\u89c4\u5b9a\u7684\u6700\u77ed\u671f\u9650\u4fdd\u5b58\u540e\uff0c\u4f1a\u8ba1\u5355\u4f4d\u53ef\u4ee5\u6309\u7167\u4f1a\u8ba1\u6cd5\u89c4\u5b9a\u7684\u7a0b\u5e8f\u5c06\u5176\u9500\u6bc1\uff0c\u4f46\u5fc5\u987b\u786e\u4fdd\u6709\u5b8c\u6574\u7684\u9500\u6bc1\u8bb0\u5f55\uff0c\u4ee5\u907f\u514d\u65e5\u540e\u68c0\u67e5\u65f6\u51fa\u73b0\u98ce\u9669\u3002\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254 \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p khi v\u0103n b\u1ea3n n\u00e0y ch\u00ednh th\u1ee9c quy \u0111\u1ecbnh l\u1ea1i c\u00e1c y\u00eau c\u1ea7u v\u1ec1 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb 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Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9448,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9447","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\/9447","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=9447"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9447\/revisions"}],"predecessor-version":[{"id":9451,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9447\/revisions\/9451"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9448"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}