{"id":9468,"date":"2026-08-03T11:57:59","date_gmt":"2026-08-03T04:57:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9468"},"modified":"2026-08-03T11:57:59","modified_gmt":"2026-08-03T04:57:59","slug":"thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/","title":{"rendered":"\u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u623f\u5730\u4ea7\u4ea4\u6613\u7684\u53d1\u7968\u4f55\u65f6\u5f00\u5177\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u7684\u5f00\u5177\u65f6\u95f4\u4e00\u76f4\u662f\u56f0\u6270\u8bb8\u591a\u623f\u5730\u4ea7\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u7684\u4e00\u5927\u96be\u9898\uff1a\u5ba2\u6237\u5df2\u6309\u7167\u5408\u540c\u7ea6\u5b9a\u652f\u4ed8\u4e86\u7b2c\u4e8c\u7b14\u6b3e\u9879\uff0c\u4f46\u53d1\u7968\u662f\u5e94\u8be5\u7acb\u5373\u5f00\u5177\u8fd8\u662f\u7b49\u5230\u623f\u4ea7\u4ea4\u5272\u540e\u518d\u5f00\u5177\uff0c\u5374\u5e76\u4e0d\u660e\u786e\u3002\u5373\u4f7f\u5728\u786e\u5b9a\u5f00\u5177\u65f6\u95f4\u4e0a\u51fa\u73b0\u5fae\u5c0f\u7684\u9519\u8bef\uff0c\u4e5f\u53ef\u80fd\u5bfc\u81f4\u56e0\u53d1\u7968\u8fdd\u89c4\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\uff0c\u5e76\u53ef\u80fd\u76f4\u63a5\u5f71\u54cd\u5f53\u671f\u589e\u503c\u7a0e\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7533\u62a5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea 2026 \u5e74 7 \u6708 1 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400;\">\u8fd9\u9879\u65b0\u89c4\u53d6\u4ee3\u4e86\u4e4b\u524d\u5728\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u7ed9\u8bb8\u591a\u4f01\u4e1a\u9020\u6210\u56f0\u60d1\u7684\u65e7\u89c4\u3002\u90a3\u4e48\uff0c\u8fd9\u9879\u65b0\u89c4\u5177\u4f53\u9610\u8ff0\u4e86\u54ea\u4e9b\u539f\u5219\uff1f\u5b83\u9002\u7528\u4e8e\u54ea\u4e9b\u60c5\u51b5\uff1f\u4f1a\u8ba1\u5e08\u53c8\u5e94\u6ce8\u610f\u54ea\u4e9b\u4e8b\u9879\u4ee5\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\uff1f\u672c\u6587\u5c06\u7d27\u6263\u73b0\u884c\u6cd5\u5f8b\u6587\u4ef6\uff0c\u8fdb\u884c\u8be6\u7ec6\u5206\u6790\uff0c\u529b\u6c42\u4e3a\u8bfb\u8005\u63d0\u4f9b\u6700\u5168\u9762\u3001\u6700\u51c6\u786e\u7684\u7406\u89e3\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 style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path 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 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href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san_theo_tung_truong_hop_cu_the\" >\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u7684\u5f00\u5177\u65f6\u95f4\u56e0\u5177\u4f53\u60c5\u51b5\u800c\u5f02\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='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-hoat-dong-bat-dong-san\/#Truong_hop_chua_chuyen_giao_quyen_so_huu_quyen_su_dung_nhung_thu_tien_theo_tien_do\" >\u5728\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u5c1a\u672a\u8f6c\u79fb\u7684\u60c5\u51b5\u4e0b\uff0c\u6839\u636e\u8fdb\u5c55\u60c5\u51b5\u6536\u53d6\u6b3e\u9879\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Truong_hop_da_chuyen_giao_quyen_so_huu_quyen_su_dung_bat_dong_san\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Cau_hoi_thuong_gap_ve_thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san\" >\u5173\u4e8e\u4f55\u65f6\u4e3a\u623f\u5730\u4ea7\u4ea4\u6613\u5f00\u5177\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-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Da_nhan_dat_coc_nhung_chua_ky_hop_dong_mua_ban_chinh_thuc_co_phai_xuat_hoa_don_khong\" >\u6211\u5df2\u6536\u5230\u5b9a\u91d1\uff0c\u4f46\u5c1a\u672a\u7b7e\u7f72\u6b63\u5f0f\u9500\u552e\u5408\u540c\u3002\u6211\u9700\u8981\u5f00\u5177\u53d1\u7968\u5417\uff1f<\/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\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Thu_tien_theo_tien_do_nhung_khach_hang_thanh_toan_tre_so_voi_lich_trong_hop_dong_thi_xuat_hoa_don_vao_ngay_nao\" >\u5982\u679c\u6b3e\u9879\u5206\u671f\u6536\u53d6\uff0c\u4f46\u5ba2\u6237\u4ed8\u6b3e\u65f6\u95f4\u665a\u4e8e\u5408\u540c\u7ea6\u5b9a\u7684\u4ed8\u6b3e\u65f6\u95f4\u8868\uff0c\u90a3\u4e48\u53d1\u7968\u5e94\u8be5\u5728\u54ea\u4e00\u5929\u5f00\u5177\uff1f<\/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\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Da_ban_giao_nha_nhung_khach_hang_con_no_lai_mot_phan_tien_co_bat_buoc_xuat_hoa_don_ngay_khong\" >\u623f\u5c4b\u5df2\u7ecf\u4ea4\u4ed8\uff0c\u4f46\u5ba2\u6237\u4ecd\u6b20\u90e8\u5206\u6b3e\u9879\u3002\u662f\u5426\u5fc5\u987b\u7acb\u5373\u5f00\u5177\u53d1\u7968\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Doanh_nghiep_cho_thue_quyen_su_dung_dat_co_phai_xuat_hoa_don_va_nop_thue_TNDN_nhu_hoat_dong_chuyen_nhuong_bat_dong_san_khong\" >\u79df\u8d41\u571f\u5730\u4f7f\u7528\u6743\u7684\u4f01\u4e1a\u662f\u5426\u9700\u8981\u50cf\u8f6c\u8ba9\u623f\u5730\u4ea7\u4e00\u6837\u5f00\u5177\u53d1\u7968\u5e76\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Quy_dinh_moi_ve_thoi_diem_xuat_hoa_don_bat_dong_san_co_ap_dung_cho_hop_dong_ky_truoc_ngay_01072026_khong\" >\u5173\u4e8e\u623f\u5730\u4ea7\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u65b0\u89c4\u5b9a\u662f\u5426\u9002\u7528\u4e8e 2026 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d\u7b7e\u8ba2\u7684\u5408\u540c\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quy_dinh_thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san\"><\/span><b>\u89c4\u5b9a\u623f\u5730\u4ea7\u6d3b\u52a8\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9471\" aria-describedby=\"caption-attachment-9471\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9471\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-quy-dinh-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-quy-dinh-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-quy-dinh-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-quy-dinh-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-quy-dinh-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-quy-dinh-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9471\" class=\"wp-caption-text\">\u89c4\u5b9a\u623f\u5730\u4ea7\u6d3b\u52a8\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u623f\u5730\u4ea7\u6d3b\u52a8\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u89c4\u5b9a\uff0c\u76ee\u524d\u5728\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c9\u6761\u7b2c4\u6b3ed\u9879\u4e2d\u6709\u660e\u786e\u89c4\u5b9a\u2014\u2014\u8be5\u6587\u4ef6\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\u3002\u8fd9\u662f\u4e00\u9879\u4e13\u95e8\u9488\u5bf9\u4ece\u4e8b\u623f\u5730\u4ea7\u4e1a\u52a1\u3001\u57fa\u7840\u8bbe\u65bd\u5efa\u8bbe\u4ee5\u53ca\u5efa\u9020\u5f85\u552e\u6216\u5f85\u8f6c\u8ba9\u623f\u5c4b\u7684\u673a\u6784\u7684\u89c4\u5b9a\uff0c\u4e0e\u540c\u4e00\u6cd5\u4ee4\u7b2c9\u6761\u7b2c1\u6b3e\u89c4\u5b9a\u7684\u9002\u7528\u4e8e\u666e\u901a\u5546\u54c1\u548c\u670d\u52a1\u7684\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u4e00\u822c\u539f\u5219\u6709\u6240\u4e0d\u540c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4e4b\u6240\u4ee5\u9488\u5bf9\u623f\u5730\u4ea7\u884c\u4e1a\u5236\u5b9a\u4e13\u95e8\u7684\u6cd5\u89c4\uff0c\u6e90\u4e8e\u8be5\u884c\u4e1a\u7684\u72ec\u7279\u7279\u70b9\uff1a\u4ea4\u6613\u91d1\u989d\u9ad8\u3001\u5408\u540c\u6267\u884c\u5468\u671f\u957f\u3001\u4ed8\u6b3e\u65b9\u5f0f\u6d89\u53ca\u591a\u671f\u5206\u671f\uff0c\u4ee5\u53ca\u6536\u6b3e\u65f6\u95f4\u548c\u623f\u4ea7\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u8f6c\u79fb\u7ed9\u5ba2\u6237\u7684\u65f6\u95f4\u4e4b\u95f4\u5b58\u5728\u660e\u663e\u7684\u754c\u9650\u3002\u5982\u679c\u5c06\u4e00\u822c\u539f\u5219\u5e94\u7528\u4e8e\u76f8\u540c\u7684\u5546\u54c1\u548c\u670d\u52a1\uff0c\u623f\u5730\u4ea7\u4f01\u4e1a\u5c06\u96be\u4ee5\u51c6\u786e\u786e\u5b9a\u5f00\u5177\u53d1\u7968\u7684\u786e\u5207\u65f6\u95f4\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=\"Vi_sao_doanh_nghiep_hoat_dong_bat_dong_san_can_nam_ro_quy_dinh_nay\"><\/span><b>\u4e3a\u4ec0\u4e48\u623f\u5730\u4ea7\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u8fd9\u9879\u89c4\u5b9a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u623f\u5730\u4ea7\u9879\u76ee\u901a\u5e38\u901a\u8fc7\u9884\u4ed8\u6b3e\u7684\u65b9\u5f0f\u51fa\u552e\uff0c\u9884\u4ed8\u6b3e\u7684\u4f9d\u636e\u662f\u65bd\u5de5\u8fdb\u5ea6\u6216\u9500\u552e\u5408\u540c\u4e2d\u7ea6\u5b9a\u7684\u4ed8\u6b3e\u8ba1\u5212\u3002\u8fd9\u610f\u5473\u7740\u4e00\u4efd\u5408\u540c\u53ef\u80fd\u6d89\u53ca\u591a\u7b14\u4ed8\u6b3e\uff0c\u6bcf\u7b14\u4ed8\u6b3e\u5bf9\u5e94\u4e0d\u540c\u7684\u53d1\u7968\u65e5\u671f\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u662f\u5426\u5df2\u8f6c\u79fb\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f1a\u8ba1\u4eba\u5458\u4e0d\u719f\u6089\u6709\u5173\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5f88\u5bb9\u6613\u51fa\u73b0\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u665a\u4e8e\u5e94\u6536\u8d26\u6b3e\u4ea7\u751f\u65f6\u95f4\u7684\u60c5\u51b5\uff0c\u6216\u8005\u5f00\u5177\u7684\u53d1\u7968\u672a\u80fd\u53cd\u6620\u4ea4\u6613\u7684\u5b9e\u9645\u60c5\u51b5\u3002\u8fd9\u4e24\u79cd\u60c5\u51b5\u90fd\u53ef\u80fd\u5bfc\u81f4\u884c\u653f\u5904\u7f5a\uff0c\u5e76\u5f71\u54cd\u589e\u503c\u7a0e\u9500\u9879\u7533\u62a5\u671f\u7684\u6b63\u786e\u786e\u5b9a\u4ee5\u53ca\u4f01\u4e1a\u6240\u5f97\u7a0e\u6536\u5165\u7684\u786e\u8ba4\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e5f\u662f\u4e3a\u4ec0\u4e48\u623f\u5730\u4ea7\u884c\u4e1a\u7684\u4f01\u4e1a\u5e94\u8be5\u6ce8\u610f\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;\"> \u51ed\u501f MAN \u2013 Master Accountant Network \u7b49\u4e13\u4e1a\u673a\u6784\u7684\u4e13\u4e1a\u77e5\u8bc6\uff0c\u6211\u4eec\u786e\u4fdd\u4ece\u4e00\u5f00\u59cb\u5c31\u4e25\u683c\u63a7\u5236\u53d1\u7968\u548c\u7a0e\u52a1\u7533\u62a5\u6d41\u7a0b\uff0c\u5e76\u4f7f\u5176\u7b26\u5408\u76f8\u5173\u89c4\u5b9a\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san_theo_tung_truong_hop_cu_the\"><\/span><b>\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u7684\u5f00\u5177\u65f6\u95f4\u56e0\u5177\u4f53\u60c5\u51b5\u800c\u5f02\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9470\" aria-describedby=\"caption-attachment-9470\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9470\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-theo-tung-truong-hop-cu-the.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-theo-tung-truong-hop-cu-the.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-theo-tung-truong-hop-cu-the-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-theo-tung-truong-hop-cu-the-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-theo-tung-truong-hop-cu-the-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-theo-tung-truong-hop-cu-the-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9470\" class=\"wp-caption-text\">\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u7684\u5f00\u5177\u65f6\u95f4\u56e0\u5177\u4f53\u60c5\u51b5\u800c\u5f02\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 9 \u6761\u7b2c 4 \u6b3e d \u70b9\u7684\u89c4\u5b9a\uff0c\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u7684\u5f00\u5177\u65f6\u95f4\u4e3b\u8981\u53d6\u51b3\u4e8e\u623f\u5730\u4ea7\u7684\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u662f\u5426\u5df2\u8f6c\u79fb\u7ed9\u4e70\u65b9\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_chua_chuyen_giao_quyen_so_huu_quyen_su_dung_nhung_thu_tien_theo_tien_do\"><\/span><b>\u5728\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u5c1a\u672a\u8f6c\u79fb\u7684\u60c5\u51b5\u4e0b\uff0c\u6839\u636e\u8fdb\u5c55\u60c5\u51b5\u6536\u53d6\u6b3e\u9879\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5c1a\u672a\u5c06\u623f\u5730\u4ea7\u7684\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u8f6c\u79fb\u7ed9\u5ba2\u6237\uff0c\u4f46\u5df2\u6839\u636e\u9879\u76ee\u8fdb\u5ea6\u6216\u5408\u540c\u89c4\u5b9a\u7684\u4ed8\u6b3e\u8ba1\u5212\u6536\u53d6\u4e86\u6b3e\u9879\uff0c\u5219\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u7684\u5f00\u5177\u65f6\u95f4\u662f\u6536\u6b3e\u65e5\u671f\u6216\u5408\u540c\u4e2d\u89c4\u5b9a\u7684\u4ed8\u6b3e\u534f\u8bae\u65e5\u671f\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">\u5728\u6309\u65bd\u5de5\u8fdb\u5ea6\u5206\u671f\u4ed8\u6b3e\u7684\u516c\u5bd3\u9879\u76ee\u4e2d\uff0c\u5408\u540c\u89c4\u5b9a\u5ba2\u6237\u5206\u4e94\u671f\u4ed8\u6b3e\uff0c\u5206\u522b\u5bf9\u5e94\u5730\u57fa\u5b8c\u5de5\u3001\u4e3b\u4f53\u7ed3\u6784\u65bd\u5de5\u3001\u7cbe\u88c5\u4fee\u3001\u623f\u5c4b\u4ea4\u4ed8\u548c\u4ea7\u6743\u8bc1\u53d1\u653e\u3002\u65e0\u8bba\u623f\u5c4b\u662f\u5426\u5b9e\u9645\u4ea4\u4ed8\uff0c\u623f\u5730\u4ea7\u516c\u53f8\u90fd\u5e94\u5c31\u6bcf\u671f\u4ed8\u6b3e\u5f00\u5177\u76f8\u5e94\u7684\u53d1\u7968\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u8fd9\u4e00\u70b9\u662f\u4f1a\u8ba1\u5e08\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\uff1a <\/b><span style=\"font-weight: 400;\">\u5f00\u5177\u53d1\u7968\u7684\u4e49\u52a1\u4ea7\u751f\u4e8e\u6536\u5230\u6b3e\u9879\u4e4b\u65f6\u6216\u6839\u636e\u5408\u540c\u7ea6\u5b9a\u7684\u4ed8\u6b3e\u8ba1\u5212\uff0c\u800c\u975e\u8d44\u4ea7\u8f6c\u79fb\u5b8c\u6210\u4e4b\u65f6\u3002\u56e0\u6b64\uff0c\u4f1a\u8ba1\u90e8\u95e8\u9700\u8981\u4e0e\u9500\u552e\u548c\u6536\u6b3e\u90e8\u95e8\u5bc6\u5207\u534f\u8c03\uff0c\u53ca\u65f6\u66f4\u65b0\u6536\u5165\u4fe1\u606f\uff0c\u907f\u514d\u53d1\u7968\u5f00\u5177\u5ef6\u8bef\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_da_chuyen_giao_quyen_so_huu_quyen_su_dung_bat_dong_san\"><\/span><b>\u5728\u4e0d\u52a8\u4ea7\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u53d1\u751f\u8f6c\u79fb\u7684\u60c5\u51b5\u4e0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u5c06\u4e0d\u52a8\u4ea7\u7684\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u8f6c\u8ba9\u7ed9\u4e70\u65b9\u65f6\uff0c\u5f00\u5177\u4e0d\u52a8\u4ea7\u4ea4\u6613\u53d1\u7968\u7684\u65f6\u95f4\u4e0d\u518d\u9075\u5faa\u6309\u8fdb\u5ea6\u6536\u6b3e\u7684\u539f\u5219\uff0c\u800c\u662f\u6309\u7167\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 9 \u6761\u7b2c 1 \u6b3e\u7684\u89c4\u5b9a\uff0c\u5373\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u8f6c\u8ba9\u7ed9\u4e70\u65b9\u7684\u65f6\u95f4\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u9700\u8981\u5f3a\u8c03\u7684\u5173\u952e\u70b9\uff1a <\/b><span style=\"font-weight: 400;\">\u672c\u6848\u4e2d\u7684\u53d1\u7968\u5f00\u5177\u65f6\u95f4 <\/span><b>\u65e0\u8bba\u4f01\u4e1a\u662f\u5426\u5df2\u6536\u5230\u6b3e\u9879\u3002<\/b><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u5373\u4f7f\u5ba2\u6237\u5c1a\u672a\u652f\u4ed8\u5168\u90e8\u5408\u540c\u91d1\u989d\uff0c\u4f46\u5982\u679c\u4f01\u4e1a\u5df2\u5b8c\u6210\u623f\u5c4b\u4ea4\u63a5\u3001\u571f\u5730\u4f7f\u7528\u6743\u8f6c\u8ba9\uff0c\u6216\u5df2\u6309\u7167\u6cd5\u5f8b\u89c4\u5b9a\u529e\u7406\u6240\u6709\u6743\u8f6c\u79fb\u624b\u7eed\uff0c\u5219\u6b64\u65f6\u4f01\u4e1a\u5c31\u6709\u4e49\u52a1\u5f00\u5177\u53d1\u7968\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e0e\u7b2c\u4e00\u79cd\u60c5\u51b5\u6700\u5927\u7684\u533a\u522b\uff0c\u4e5f\u662f\u5b9e\u8df5\u4e2d\u6700\u5bb9\u6613\u8ba9\u4eba\u56f0\u60d1\u7684\u5730\u65b9\u3002\u8bb8\u591a\u4f01\u4e1a\u5f80\u5f80\u5728\u6536\u5230\u5168\u989d\u4ed8\u6b3e\u540e\u624d\u5f00\u5177\u53d1\u7968\uff0c\u5bfc\u81f4\u5b9e\u9645\u8d44\u4ea7\u8f6c\u79fb\u65f6\u95f4\u88ab\u5ef6\u8bef\u3002\u8fd9\u662f\u516c\u53f8\u5185\u90e8\u6d41\u7a0b\u4e2d\u9700\u8981\u4e25\u683c\u63a7\u5236\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san\"><\/span><b>\u623f\u5730\u4ea7\u6d3b\u52a8\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u6c47\u603b\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9469\" aria-describedby=\"caption-attachment-9469\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9469\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san.jpg\" alt=\"B\u1ea3ng t\u1ed5ng h\u1ee3p th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9469\" class=\"wp-caption-text\">\u623f\u5730\u4ea7\u6d3b\u52a8\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u6c47\u603b\u8868<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4fbf\u4e8e\u53c2\u8003\u548c\u5e94\u7528\uff0c\u4f1a\u8ba1\u4eba\u5458\u53ef\u53c2\u8003\u4e0b\u8868\uff0c\u4e86\u89e3\u6839\u636e\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u623f\u5730\u4ea7\u6d3b\u52a8\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u76f8\u5173\u89c4\u5b9a\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u5f00\u5177\u65e5\u671f\u6c47\u603b\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u60c5\u51b5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53d1\u7968\u5f00\u5177\u65f6\u95f4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6240\u6709\u6743\u548c\u4f7f\u7528\u6743\u5c1a\u672a\u8f6c\u79fb\uff1b\u6b3e\u9879\u5c06\u6839\u636e\u9879\u76ee\u8fdb\u5ea6\u6216\u5408\u540c\u89c4\u5b9a\u7684\u65f6\u95f4\u8868\u6536\u53d6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ed8\u6b3e\u65e5\u671f\u6216\u5408\u540c\u7ea6\u5b9a\u7684\u65e5\u671f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u4e0d\u52a8\u4ea7\u7684\u6240\u6709\u6743\u548c\u4f7f\u7528\u6743\u5df2\u8f6c\u79fb\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u8f6c\u79fb\u7684\u65f6\u95f4\uff0c\u65e0\u8bba\u662f\u5426\u5df2\u6536\u5230\u6b3e\u9879\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u6c47\u603b\u8868\u53ef\u5e2e\u52a9\u4f01\u4e1a\u548c\u4f1a\u8ba1\u4eba\u5458\u5728\u65e5\u5e38\u4ea4\u6613\u5904\u7406\u8fc7\u7a0b\u4e2d\u8f7b\u677e\u5feb\u901f\u5730\u4ea4\u53c9\u5f15\u7528\u6570\u636e\uff0c\u5c24\u5176\u9002\u7528\u4e8e\u6709\u591a\u4e2a\u4ed8\u6b3e\u5206\u671f\u4ed8\u6b3e\u4e14\u4ea4\u63a5\u65e5\u671f\u4e0d\u540c\u7684\u9879\u76ee\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_thue_thu_nhap_doanh_nghiep_doi_voi_hoat_dong_bat_dong_san\"><\/span><b>\u4f01\u4e1a\u623f\u5730\u4ea7\u6d3b\u52a8\u6240\u5f97\u7a0e\u4e49\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u6b63\u786e\u8bc6\u522b\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u7684\u65f6\u95f4\u5916\uff0c\u4f1a\u8ba1\u5e08\u8fd8\u9700\u8981\u4e86\u89e3\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e49\u52a1\u4e4b\u95f4\u7684\u5173\u7cfb\uff0c\u56e0\u4e3a\u51fa\u4e8e\u7a0e\u52a1\u76ee\u7684\u7684\u6536\u5165\u786e\u8ba4\u65f6\u95f4\u901a\u5e38\u4e0e\u53d1\u7968\u521b\u5efa\u65f6\u95f4\u76f8\u5173\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2025\u5e74\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c\u4e09\u6761\u7b2c\u4e8c\u6b3e\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u4f01\u4e1a\u8f6c\u8ba9\u623f\u5730\u4ea7\u6240\u5f97\u6536\u5165\u4e0d\u5c5e\u4e8e\u201c\u5176\u4ed6\u6536\u5165\u201d\uff0c\u8fd9\u4e0e\u975e\u623f\u5730\u4ea7\u4e13\u4e1a\u4f01\u4e1a\u7684\u6536\u5165\u5206\u7c7b\u4e0d\u540c\uff0c\u800c\u662f\u88ab\u89c6\u4e3a\u4f01\u4e1a\u4e3b\u8981\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u6240\u5f97\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c\u4f9d\u636e\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c15\u6761\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u8f6c\u8ba9\u6d3b\u52a8\u7684\u6536\u5165\u5305\u62ec\u8bb8\u591a\u9879\u76ee\uff0c\u5176\u4e2d\u6700\u503c\u5f97\u6ce8\u610f\u7684\u662f\u623f\u5730\u4ea7\u4f01\u4e1a\u51fa\u79df\u548c\u8f6c\u79df\u571f\u5730\u4f7f\u7528\u6743\u7684\u6536\u5165\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76f8\u5173\u89c4\u5b9a\u6307\u51fa\uff0c\u8fd9\u90e8\u5206\u6536\u5165 <\/span><b>\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e<\/b><span style=\"font-weight: 400;\">\u65e0\u8bba\u571f\u5730\u662f\u5426\u6709\u57fa\u7840\u8bbe\u65bd\u6216\u9644\u5c5e\u5efa\u7b51\u7269\uff0c\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u4f01\u4e1a\u4ec5\u51fa\u79df\u571f\u5730\u4e0a\u7684\u623f\u5c4b\u3001\u57fa\u7840\u8bbe\u65bd\u6216\u5efa\u7b51\u7269\uff0c\u800c\u6ca1\u6709\u571f\u5730\u6cd5\u89c4\u5b9a\u7684\u8f6c\u79df\u6216\u518d\u8f6c\u79df\u571f\u5730\u4f7f\u7528\u6743\uff0c\u5219\u8be5\u6536\u5165\u4e0d\u53d7\u672c\u6761\u4f8b\u89c4\u5b9a\u7684\u7ea6\u675f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u786e\u5b9a\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u7684\u6b63\u786e\u5f00\u5177\u65f6\u95f4\u4e0d\u4ec5\u5bf9\u9075\u5b88\u53d1\u7968\u89c4\u5b9a\u81f3\u5173\u91cd\u8981\uff0c\u800c\u4e14\u76f4\u63a5\u5f71\u54cd\u5230\u4f01\u4e1a\u8fd0\u8425\u5404\u4e2a\u9636\u6bb5\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7eb3\u7a0e\u671f\u548c\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u6b63\u786e\u786e\u5b9a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_phi_duoc_tru_khi_chuyen_nhuong_bat_dong_san\"><\/span><b>\u623f\u4ea7\u8fc7\u6237\u65f6\u53ef\u6263\u9664\u7684\u8d39\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u6536\u5165\u7684\u540c\u65f6\uff0c\u4f01\u4e1a\u5728\u8ba1\u7b97\u623f\u5730\u4ea7\u8f6c\u8ba9\u6d3b\u52a8\u7684\u5e94\u7a0e\u6536\u5165\u65f6\uff0c\u8fd8\u9700\u8981\u4e86\u89e3\u53ef\u6263\u9664\u7684\u8d39\u7528\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c17\u6761\u7b2c2\u6b3e<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u53ef\u6263\u9664\u7684\u8d39\u7528\u5305\u62ec\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u571f\u5730\u7684\u6210\u672c\u57fa\u7840\u662f\u6839\u636e\u571f\u5730\u4f7f\u7528\u6743\u7684\u6765\u6e90\u786e\u5b9a\u7684\uff08\u56fd\u5bb6\u6709\u507f\u5206\u914d\u7684\u571f\u5730\u3001\u4ece\u5176\u4ed6\u7ec4\u7ec7\u6216\u4e2a\u4eba\u8f6c\u8ba9\u83b7\u5f97\u7684\u571f\u5730\u3001\u7ee7\u627f\/\u8d60\u4e0e\/\u6350\u8d60\u7684\u571f\u5730\u3001\u4f5c\u4e3a\u8d44\u672c\u6295\u5165\u7684\u571f\u5730\u3001\u901a\u8fc7\u62cd\u5356\u83b7\u5f97\u7684\u571f\u5730\u7b49\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8865\u507f\u3001\u6276\u517b\u548c\u5b89\u7f6e\u8d39\u7528\u7531\u4f01\u4e1a\u6309\u7167\u4e3b\u7ba1\u673a\u5173\u6279\u51c6\u7684\u8ba1\u5212\u81ea\u613f\u57ab\u4ed8\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f9d\u6cd5\u6388\u4e88\u571f\u5730\u4f7f\u7528\u6743\u7684\u76f8\u5173\u8d39\u7528\u548c\u6536\u8d39\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u571f\u5730\u5f00\u57a6\u548c\u6574\u5e73\u6210\u672c\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u5efa\u8bbe\u9053\u8def\u3001\u7535\u529b\u3001\u4f9b\u6c34\u548c\u6392\u6c34\u3001\u90ae\u653f\u548c\u7535\u4fe1\u670d\u52a1\u7b49\u57fa\u7840\u8bbe\u65bd\u7684\u6295\u8d44\u6210\u672c\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u571f\u5730\u4e0a\u73b0\u6709\u57fa\u7840\u8bbe\u65bd\u548c\u5efa\u7b51\u7ed3\u6784\u7684\u4ef7\u503c\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u623f\u4ea7\u8fc7\u6237\u76f4\u63a5\u76f8\u5173\u7684\u5176\u4ed6\u8d39\u7528\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff1a <\/b><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u540c\u65f6\u4ece\u4e8b\u623f\u5730\u4ea7\u4ea4\u6613\u548c\u5176\u4ed6\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u7684\u5546\u4e1a\u6d3b\u52a8\u7684\u4f01\u4e1a\uff0c\u6cd5\u5f8b\u8981\u6c42\u5bf9\u6bcf\u9879\u6d3b\u52a8\u7684\u6210\u672c\u8fdb\u884c\u5355\u72ec\u6838\u7b97\u3002\u5982\u679c\u65e0\u6cd5\u8fdb\u884c\u5355\u72ec\u6838\u7b97\uff0c\u5219\u4e00\u822c\u8d39\u7528\u5c06\u6309\u623f\u5730\u4ea7\u4ea4\u6613\u6536\u5165\u5360\u4f01\u4e1a\u603b\u6536\u5165\u7684\u6bd4\u4f8b\u8fdb\u884c\u5206\u644a\u3002\u6b64\u5916\uff0c\u5df2\u7531\u56fd\u5bb6\u6216\u5176\u4ed6\u8d44\u91d1\u6765\u6e90\u652f\u4ed8\u7684\u8d39\u7528\u4e0d\u8ba1\u5165\u623f\u5730\u4ea7\u4ea4\u6613\u6210\u672c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_xac_dinh_sai_thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san\"><\/span><b>\u9519\u8bef\u786e\u5b9a\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u5224\u65ad\u9519\u8bef\u4e0d\u4ec5\u662f\u6280\u672f\u64cd\u4f5c\u5931\u8bef\uff0c\u8fd8\u4f1a\u7ed9\u4f01\u4e1a\u5e26\u6765\u4e00\u7cfb\u5217\u6cd5\u5f8b\u548c\u8d22\u52a1\u540e\u679c\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56e0\u53d1\u7968\u76f8\u5173\u7684\u884c\u653f\u8fdd\u89c4\u884c\u4e3a\u800c\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e0e\u89c4\u5b9a\u65f6\u95f4\u76f8\u6bd4\uff0c\u8fdf\u4e8e\u89c4\u5b9a\u65f6\u95f4\u5f00\u5177\u53d1\u7968\uff0c\u6216\u8005\u5728\u4e49\u52a1\u5c1a\u672a\u4ea7\u751f\u65f6\u5f00\u5177\u53d1\u7968\uff0c\u5747\u53ef\u88ab\u89c6\u4e3a\u8fdd\u53cd\u53d1\u7968\u548c\u8bc1\u660e\u6587\u4ef6\u76f8\u5173\u89c4\u5b9a\u7684\u884c\u4e3a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u589e\u503c\u7a0e\u7533\u62a5\u7684\u5f71\u54cd\uff1a<\/b><span style=\"font-weight: 400;\"> \u53d1\u7968\u5f00\u5177\u65f6\u95f4\u4e0e\u9500\u9879\u589e\u503c\u7a0e\u7684\u8bb0\u5f55\u65f6\u95f4\u5bc6\u5207\u76f8\u5173\u3002\u65f6\u95f4\u5224\u65ad\u9519\u8bef\u53ef\u80fd\u5bfc\u81f4\u7a0e\u671f\u7533\u62a5\u9519\u8bef\uff0c\u5e76\u5728\u4e0e\u7a0e\u52a1\u673a\u5173\u6838\u5bf9\u65f6\u51fa\u73b0\u5dee\u5f02\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u4f01\u4e1a\u6240\u5f97\u7a0e\u6536\u5165\u786e\u8ba4\u7684\u5f71\u54cd\uff1a<\/b><span style=\"font-weight: 400;\"> \u623f\u5730\u4ea7\u6d3b\u52a8\u6536\u5165\u662f\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u91cd\u8981\u4f9d\u636e\u3002\u5982\u679c\u53d1\u7968\u5f00\u5177\u65e5\u671f\u6709\u8bef\uff0c\u5219\u8be5\u671f\u95f4\u7684\u5e94\u7a0e\u6536\u5165\u4e5f\u4f1a\u88ab\u9519\u8bef\u8bb0\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0e\u7a0e\u52a1\u7ed3\u7b97\u3001\u7a0e\u52a1\u5ba1\u8ba1\u548c\u7a0e\u52a1\u68c0\u67e5\u76f8\u5173\u7684\u98ce\u9669\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u53d1\u73b0\u5b9e\u9645\u53d1\u7968\u65e5\u671f\u4e0e\u6cd5\u5b9a\u65e5\u671f\u4e4b\u95f4\u5b58\u5728\u5dee\u5f02\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u8981\u6c42\u8c03\u6574\u6536\u5165\u786e\u8ba4\u65e5\u671f\uff0c\u4ece\u800c\u5bfc\u81f4\u6b20\u7a0e\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u964d\u4f4e\u8fd9\u4e9b\u98ce\u9669\uff0c\u623f\u5730\u4ea7\u4f01\u4e1a\u5e94\u5efa\u7acb\u5065\u5168\u7684\u5185\u90e8\u63a7\u5236\u6d41\u7a0b\uff0c\u5305\u62ec\u4f1a\u8ba1\u3001\u9500\u552e\u548c\u6cd5\u52a1\u90e8\u95e8\u4e4b\u95f4\u7684\u5b9a\u671f\u534f\u8c03\uff0c\u4ee5\u4fbf\u53ca\u65f6\u66f4\u65b0\u5408\u540c\u4ed8\u6b3e\u8fdb\u5ea6\u4ee5\u53ca\u623f\u5730\u4ea7\u6240\u6709\u6743\u548c\u4f7f\u7528\u6743\u79fb\u4ea4\u81f3\u5ba2\u6237\u7684\u8fdb\u5ea6\u3002\u5b9a\u671f\u5ba1\u67e5\u9500\u552e\u5408\u540c\u5e76\u5c06\u4ed8\u6b3e\u8ba1\u5212\u4e0e\u5b9e\u9645\u4ed8\u6b3e\u8fdb\u884c\u6bd4\u5bf9\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u9075\u5b88\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u76f8\u5173\u6cd5\u89c4\u7684\u6709\u6548\u63aa\u65bd\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6536\u5165\u5f81\u6536\u7ed3\u6784\u590d\u6742\u7684\u9879\u76ee\uff0c\u4f7f\u7528<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue\/\"> \u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5927\u5e45\u964d\u4f4e\u9519\u8bef\u7533\u62a5\u7eb3\u7a0e\u671f\u4ee5\u53ca\u5728\u6700\u7ec8\u7ed3\u7b97\u65f6\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\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;\">\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u6709\u5173\u623f\u5730\u4ea7\u6d3b\u52a8\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u89c4\u5b9a\u5c06\u6839\u636e\u4e24\u4e2a\u4e3b\u8981\u91cc\u7a0b\u7891\u786e\u5b9a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u6b3e\u5e94\u5728\u5408\u540c\u7ea6\u5b9a\u7684\u65e5\u671f\u5230\u671f\uff0c\u4f46\u524d\u63d0\u662f\u4f01\u4e1a\u5c1a\u672a\u8f6c\u79fb\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u5b8c\u6210\u5c06\u623f\u4ea7\u79fb\u4ea4\u7ed9\u5ba2\u6237\u65f6\uff0c\u65e0\u8bba\u662f\u5426\u5df2\u6536\u5230\u5168\u989d\u4ed8\u6b3e\uff0c\u623f\u5730\u4ea7\u7684\u6240\u6709\u6743\u548c\u4f7f\u7528\u6743\u7684\u8f6c\u79fb\u5747\u9002\u7528\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u638c\u63e1\u8fd9\u9879\u6cd5\u89c4\uff0c\u5e76\u900f\u5f7b\u7406\u89e3\u300a2025 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u548c\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e49\u52a1\u548c\u53ef\u6263\u9664\u8d39\u7528\uff0c\u5c06\u6709\u52a9\u4e8e\u623f\u5730\u4ea7\u4f01\u4e1a\u5728\u4f1a\u8ba1\u548c\u7a0e\u52a1\u65b9\u9762\u66f4\u52a0\u79ef\u6781\u4e3b\u52a8\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u4ee5\u53ca\u7a0e\u52a1\u7ed3\u7b97\u548c\u5ba1\u8ba1\u671f\u95f4\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u6ca1\u6709\u5177\u5907\u8db3\u591f\u4e13\u4e1a\u77e5\u8bc6\u7684\u5185\u90e8\u4f1a\u8ba1\u90e8\u95e8\u6765\u5904\u7406\u623f\u5730\u4ea7\u884c\u4e1a\u7684\u7279\u5b9a\u4e1a\u52a1\uff0c\u90a3\u4e48\u8fd9\u5bb6\u4f01\u4e1a\u53ef\u4ee5\u5b9e\u65bd\u89e3\u51b3\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;\"> \u4ece\u4e00\u5f00\u59cb\u5c31\u5c55\u73b0\u51fa\u4e13\u4e1a\u7cbe\u795e\u662f\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u7684\u5173\u952e\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6709\u6d89\u53ca\u591a\u671f\u4ed8\u6b3e\u548c\u590d\u6742\u4ea4\u623f\u65f6\u95f4\u8868\u7684\u623f\u5730\u4ea7\u9879\u76ee\uff0c\u8bf7\u968f\u65f6\u4e0e\u6211\u4eec\u8054\u7cfb\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5982\u9700\u9488\u5bf9\u60a8\u5177\u4f53\u60c5\u51b5\u7684\u66f4\u5177\u4f53\u5efa\u8bae\u548c\u652f\u6301\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <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><span style=\"color: #0000ff;\"><strong><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><\/strong><\/span><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_hoat_dong_bat_dong_san\"><\/span><b>\u5173\u4e8e\u4f55\u65f6\u4e3a\u623f\u5730\u4ea7\u4ea4\u6613\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=\"Da_nhan_dat_coc_nhung_chua_ky_hop_dong_mua_ban_chinh_thuc_co_phai_xuat_hoa_don_khong\"><\/span><b>\u6211\u5df2\u6536\u5230\u5b9a\u91d1\uff0c\u4f46\u5c1a\u672a\u7b7e\u7f72\u6b63\u5f0f\u9500\u552e\u5408\u540c\u3002\u6211\u9700\u8981\u5f00\u5177\u53d1\u7968\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c9\u6761\u7b2c4\u6b3ed\u9879\u7684\u89c4\u5b9a\uff0c\u623f\u5730\u4ea7\u4ea4\u6613\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u7684\u76f8\u5173\u89c4\u5b9a\u9002\u7528\u4e8e\u6839\u636e\u9879\u76ee\u8fdb\u5ea6\u6216\u5408\u540c\u7ea6\u5b9a\u7684\u4ed8\u6b3e\u8ba1\u5212\u6536\u53d6\u6b3e\u9879\u7684\u60c5\u51b5\u3002\u56e0\u6b64\uff0c\u5728\u6b63\u5f0f\u7b7e\u7f72\u9500\u552e\u5408\u540c\u4e4b\u524d\u6536\u5230\u7684\u4efb\u4f55\u5b9a\u91d1\uff0c\u4f01\u4e1a\u90fd\u9700\u8981\u6839\u636e\u4ea4\u6613\u6027\u8d28\u4ee5\u53ca\u6709\u5173\u53d1\u7968\u548c\u8bc1\u660e\u6587\u4ef6\u7684\u76f8\u5173\u89c4\u5b9a\u8fdb\u884c\u6bd4\u5bf9\uff0c\u4ee5\u51c6\u786e\u786e\u5b9a\u662f\u5426\u9700\u8981\u5f00\u5177\u53d1\u7968\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" 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