{"id":9838,"date":"2026-09-10T16:44:50","date_gmt":"2026-09-10T09:44:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9838"},"modified":"2026-09-10T16:44:50","modified_gmt":"2026-09-10T09:44:50","slug":"tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/","title":{"rendered":"\u8d60\u9001\u6708\u997c\u7ed9\u5546\u4e1a\u4f19\u4f34\u65f6\u9700\u8981\u5f00\u5177\u53d1\u7968\u5417\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Can_cu_phap_ly_viec_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\" >\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u65f6\u5f00\u5177\u53d1\u7968\u7684\u6cd5\u5f8b\u4f9d\u636e\uff1a<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Khoan_1_Dieu_4_Nghi_dinh_2542026ND-CP_quy_dinh_gi\" >\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u89c4\u5b9a\u4e86\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Vi_sao_hang_bieu_tang_van_phai_lap_hoa_don_du_khong_thu_tien\" 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class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Cach_lap_hoa_don_tang_banh_Trung_thu_cho_doi_tac_dung_quy_dinh\" >\u5982\u4f55\u6309\u7167\u89c4\u5b9a\u4e3a\u8d60\u9001\u6708\u997c\u7ed9\u5546\u4e1a\u4f19\u4f34\u5f00\u5177\u53d1\u7968\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Khong_xuat_hoa_don_khi_tang_banh_Trung_thu_cho_doi_tac_bi_xu_phat_the_nao\" >\u5982\u679c\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u65f6\u4e0d\u5f00\u5177\u53d1\u7968\uff0c\u4f1a\u6709\u4ec0\u4e48\u5904\u7f5a\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Truong_hop_duoc_phat_canh_cao\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Cau_hoi_thuong_gap_ve_viec_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\" >\u5173\u4e8e\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u7684\u5e38\u89c1\u95ee\u9898\uff1a\u6211\u9700\u8981\u5f00\u5177\u53d1\u7968\u5417\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don_neu_gia_tri_nho\" >\u5982\u679c\u6211\u8d60\u9001\u6708\u997c\u7ed9\u5546\u4e1a\u4f19\u4f34\uff0c\u91d1\u989d\u8f83\u5c0f\uff0c\u662f\u5426\u9700\u8981\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-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Banh_Trung_thu_doanh_nghiep_tu_san_xuat_de_tang_co_phai_xuat_hoa_don_khong\" >\u81ea\u884c\u751f\u4ea7\u6708\u997c\u4f5c\u4e3a\u793c\u54c1\u7684\u4f01\u4e1a\u662f\u5426\u9700\u8981\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-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Khong_xuat_hoa_don_khi_tang_banh_Trung_thu_co_bi_phat_khong\" >\u8d60\u9001\u6708\u997c\u4f5c\u4e3a\u793c\u7269\u65f6\uff0c\u5982\u679c\u4e0d\u5f00\u5177\u53d1\u7968\uff0c\u662f\u5426\u4f1a\u53d7\u5230\u5904\u7f5a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Gia_tinh_thue_khi_lap_hoa_don_tang_banh_Trung_thu_cho_doi_tac_xac_dinh_nhu_the_nao\" >\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u65f6\uff0c\u5982\u4f55\u786e\u5b9a\u5e94\u7a0e\u4ef7\u503c\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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Thoi_diem_lap_hoa_don_tang_banh_Trung_thu_la_khi_nao\" >\u4ec0\u4e48\u65f6\u5019\u624d\u662f\u4e3a\u8d60\u9001\u7684\u6708\u997c\u5f00\u5177\u53d1\u7968\u7684\u5408\u9002\u65f6\u673a\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don_khien_nhieu_ke_toan_ban_khoan\"><\/span><b>\u4e3a\u4ec0\u4e48\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u65f6\u662f\u5426\u9700\u8981\u5f00\u5177\u53d1\u7968\u8fd9\u4e2a\u95ee\u9898\u4f1a\u6210\u4e3a\u8bb8\u591a\u4f1a\u8ba1\u5e08\u5173\u6ce8\u7684\u95ee\u9898\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u8d28\u4e0a\uff0c\u8d60\u9001\u7ed9\u5546\u4e1a\u4f19\u4f34\u7684\u6708\u997c\u5c5e\u4e8e\u5916\u90e8\u652f\u51fa\uff0c\u65e2\u4e0d\u4ea7\u751f\u6536\u5165\uff0c\u4e5f\u4e0d\u4f1a\u4ece\u5408\u4f5c\u4f19\u4f34\u5904\u6536\u5230\u73b0\u91d1\u6d41\u3002\u7531\u4e8e\u6ca1\u6709\u6536\u5230\u6b3e\u9879\uff0c\u8bb8\u591a\u4f1a\u8ba1\u4eba\u5458\u4f1a\u81ea\u52a8\u8df3\u8fc7\u5f00\u7968\u6b65\u9aa4\uff0c\u4ec5\u4fdd\u7559\u6708\u997c\u7684\u8fdb\u9879\u53d1\u7968\u4f5c\u4e3a\u8d39\u7528\u51ed\u8bc1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u89e3\u91ca\u5e76\u4e0d\u5168\u9762\u3002\u7535\u5b50\u53d1\u7968\u548c\u7535\u5b50\u5355\u636e\u6cd5\u5e76\u672a\u89c4\u5b9a\u201c\u6536\u5230\u6b3e\u9879\u201d\u662f\u5f00\u5177\u53d1\u7968\u7684\u524d\u63d0\u6761\u4ef6\u3002\u56e0\u6b64\uff0c\u8981\u51c6\u786e\u56de\u7b54\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u662f\u5426\u9700\u8981\u5f00\u5177\u53d1\u7968\u7684\u95ee\u9898\uff0c\u4f01\u4e1a\u9700\u8981\u53c2\u8003\u76f8\u5173\u6cd5\u89c4\u539f\u6587\uff0c\u800c\u4e0d\u662f\u4f9d\u8d56\u60ef\u5e38\u7684\u601d\u7ef4\u6a21\u5f0f\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_viec_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\"><\/span><b>\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u65f6\u5f00\u5177\u53d1\u7968\u7684\u6cd5\u5f8b\u4f9d\u636e\uff1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9841\" aria-describedby=\"caption-attachment-9841\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9841\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd vi\u1ec7c t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9841\" class=\"wp-caption-text\">\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u65f6\u5f00\u5177\u53d1\u7968\u7684\u6cd5\u5f8b\u4f9d\u636e\uff1a<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_1_Dieu_4_Nghi_dinh_2542026ND-CP_quy_dinh_gi\"><\/span><b>\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u89c4\u5b9a\u4e86\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761\u7b2c1\u6b3e<\/a><\/span><\/strong> \u5173\u4e8e\u7535\u5b50\u53d1\u7968\u548c\u7535\u5b50\u6587\u6863\u7684\u521b\u5efa\u3001\u7ba1\u7406\u548c\u4f7f\u7528\u539f\u5219\uff0c\u9002\u7528\u4ee5\u4e0b\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u9500\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52a1\u65f6\uff0c\u5356\u65b9\u5fc5\u987b\u5411\u4e70\u65b9\u5f00\u5177\u7535\u5b50\u53d1\u7968\u3002\u672c\u89c4\u5b9a\u6db5\u76d6\u4ee5\u4e0b\u60c5\u51b5\uff1a\u5546\u54c1\u548c\u670d\u52a1\u7528\u4e8e\u4fc3\u9500\u3001\u5e7f\u544a\u6216\u4f5c\u4e3a\u6837\u54c1\uff1b\u7528\u4e8e\u8d60\u9001\u3001\u6350\u8d60\u3001\u4ea4\u6362\u3001\u4f5c\u4e3a\u5458\u5de5\u5de5\u8d44\u7684\u66ff\u4ee3\u652f\u4ed8\u4ee5\u53ca\u7528\u4e8e\u56fd\u5185\u6d88\u8d39\uff1b\u4ee5\u53ca\u4ee5\u8d37\u6b3e\u6216\u501f\u6b3e\u5f62\u5f0f\u51fa\u53e3\u7684\u5546\u54c1\uff0c\u4f46\u672c\u6cd5\u4ee4\u7b2c7\u6761\u89c4\u5b9a\u65e0\u9700\u5f00\u5177\u7535\u5b50\u53d1\u7968\u7684\u60c5\u51b5\u9664\u5916\u3002<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hang_bieu_tang_van_phai_lap_hoa_don_du_khong_thu_tien\"><\/span><b>\u5373\u4f7f\u6ca1\u6709\u6536\u5230\u6b3e\u9879\uff0c\u4e3a\u4ec0\u4e48\u793c\u54c1\u4ecd\u7136\u9700\u8981\u5f00\u5177\u53d1\u7968\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53d1\u7968\u4e0d\u4ec5\u662f\u6536\u6b3e\u51ed\u8bc1\uff0c\u4e5f\u662f\u8bb0\u5f55\u5df2\u53d1\u751f\u7684\u7ecf\u6d4e\u4ea4\u6613\u7684\u51ed\u8bc1\uff0c\u5177\u4f53\u6765\u8bf4\uff0c\u662f\u6307\u4f01\u4e1a\u4e3a\u8d60\u9001\u6216\u6350\u8d60\u76ee\u7684\u800c\u51fa\u53e3\u8d27\u7269\u7684\u4ea4\u6613\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7535\u5b50\u53d1\u7968\u5fc5\u987b\u5b8c\u6574\u3001\u771f\u5b9e\u5730\u53cd\u6620\u6240\u53d1\u751f\u7684\u7ecf\u6d4e\u4ea4\u6613\u5185\u5bb9\uff0c\u5356\u65b9\u5bf9\u6240\u5f00\u5177\u53d1\u7968\u7684\u51c6\u786e\u6027\u8d1f\u6709\u6cd5\u5f8b\u8d23\u4efb\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u5373\u4f7f\u5408\u4f19\u4eba\u4e0d\u4ed8\u6b3e\uff0c\u4f01\u4e1a\u4e5f\u5df2\u7ecf\u8f6c\u79fb\u4e86\u8d27\u7269\u7684\u6240\u6709\u6743\u3002\u56e0\u6b64\uff0c\u65e0\u8bba\u662f\u5426\u4ea7\u751f\u73b0\u91d1\u6d41\uff0c\u8d60\u9001\u6708\u997c\u7ed9\u5408\u4f19\u4eba\u662f\u5426\u9700\u8981\u53d1\u7968\uff0c\u7b54\u6848\u59cb\u7ec8\u662f\u80af\u5b9a\u7684\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\"><\/span><b>\u8d60\u9001\u6708\u997c\u7ed9\u5546\u4e1a\u4f19\u4f34\u65f6\u9700\u8981\u5f00\u5177\u53d1\u7968\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\u6709\u3002<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u7684\u89c4\u5b9a\uff0c\u8d2d\u4e70\u6708\u997c\u4f5c\u4e3a\u793c\u7269\u8d60\u9001\u7ed9\u5408\u4f5c\u4f19\u4f34\u7684\u4f01\u4e1a\uff0c\u5373\u4f7f\u6ca1\u6709\u6536\u5230\u5408\u4f5c\u4f19\u4f34\u7684\u4ed8\u6b3e\uff0c\u4e5f\u5fc5\u987b\u5f00\u5177\u7535\u5b50\u53d1\u7968\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u9879\u4e49\u52a1\u9002\u7528\u4e8e\u6240\u6709\u5411\u987e\u5ba2\u548c\u5408\u4f5c\u4f19\u4f34\u8d60\u9001\u6216\u63a5\u53d7\u5546\u54c1\u4f5c\u4e3a\u793c\u7269\u7684\u4f01\u4e1a\uff0c\u65e0\u8bba\u8d27\u7269\u7684\u4ef7\u503c\u5982\u4f55\uff0c\u4e5f\u65e0\u8bba\u6708\u997c\u662f\u4f01\u4e1a\u81ea\u5df1\u751f\u4ea7\u7684\u8fd8\u662f\u4ece\u5916\u90e8\u6765\u6e90\u8d2d\u4e70\u7684\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u9996\u6b21\u5904\u7406\u8fd9\u9879\u4efb\u52a1\u6216\u5e0c\u671b\u5ba1\u67e5\u4eca\u5e74\u4e2d\u79cb\u8282\u6d41\u7a0b\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u8fd9\u4e9b\u4fe1\u606f\u503c\u5f97\u53c2\u8003\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;\"> \u8fd9\u5c06\u6709\u52a9\u4e8e\u89c4\u8303\u6240\u6709\u6587\u6863\uff0c\u4ece\u6700\u521d\u7684\u8f93\u5165\u8bb0\u5f55\u5230\u8f93\u51fa\u53d1\u7968\u7684\u5f00\u5177\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don_khi_tang_banh_Trung_thu_cho_doi_tac\"><\/span><b>\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u4f5c\u4e3a\u793c\u7269\u65f6\uff0c\u5f00\u5177\u53d1\u7968\u7684\u65f6\u95f4\u5b89\u6392\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u4f5c\u4e3a\u793c\u7269\u65f6\u662f\u5426\u9700\u8981\u5f00\u5177\u53d1\u7968\u4e4b\u540e\uff0c\u4e0b\u4e00\u4e2a\u95ee\u9898\u662f\u4f55\u65f6\u5f00\u5177\u53d1\u7968\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u822c\u539f\u5219\u662f\uff0c\u53d1\u7968\u5fc5\u987b\u5728\u5c06\u8d27\u7269\u7684\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u8f6c\u79fb\u7ed9\u5408\u4f5c\u4f19\u4f34\u65f6\u5f00\u5177\uff0c\u5373\u5728\u4f01\u4e1a\u4ea4\u4ed8\u6708\u997c\u65f6\u5f00\u5177\uff0c\u800c\u4e0d\u662f\u5728\u4ece\u4f9b\u5e94\u5546\u5904\u8d2d\u4e70\u6708\u997c\u65f6\u6216\u51b3\u5b9a\u8d60\u9001\u5185\u90e8\u793c\u54c1\u65f6\u5f00\u5177\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u9001\u793c\u9ad8\u5cf0\u671f\uff0c\u7531\u4e8e\u793c\u54c1\u6570\u91cf\u5e9e\u5927\u4e14\u6765\u6e90\u4f17\u591a\uff0c\u4f1a\u8ba1\u4eba\u5458\u5f88\u5bb9\u6613\u5c06\u591a\u7b14\u8ba2\u5355\u5408\u5e76\u5f00\u7968\u6216\u5ef6\u8fdf\u5f00\u7968\uff0c\u56e0\u6b64\u53d1\u7968\u5f00\u5177\u65f6\u95f4\u9519\u8bef\u662f\u4e00\u4e2a\u5e38\u89c1\u9519\u8bef\u3002\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u6709\u5173\u6b64\u95ee\u9898\u7684\u8be6\u7ec6\u89c4\u5b9a\u3002<\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-nghi-dinh-254\/\"> <span style=\"font-weight: 400;\">\u6839\u636e\u7b2c254\u53f7\u6cd5\u4ee4\uff0c\u53d1\u7968\u5f00\u5177\u65f6\u95f4<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u6837\u53ef\u4ee5\u5bf9\u6bcf\u4e2a\u5177\u4f53\u6848\u4f8b\u8fdb\u884c\u6bd4\u8f83\uff0c\u907f\u514d\u56e0\u65f6\u95f4\u5b89\u6392\u4e0a\u7684\u9519\u8bef\u800c\u5bfc\u81f4\u5904\u7f5a\uff0c\u5373\u4f7f\u4ea4\u6613\u672c\u8eab\u5e76\u4e0d\u8fdd\u6cd5\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_lap_hoa_don_tang_banh_Trung_thu_cho_doi_tac_dung_quy_dinh\"><\/span><b>\u5982\u4f55\u6309\u7167\u89c4\u5b9a\u4e3a\u8d60\u9001\u6708\u997c\u7ed9\u5546\u4e1a\u4f19\u4f34\u5f00\u5177\u53d1\u7968\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9840\" aria-describedby=\"caption-attachment-9840\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9840\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh.jpg\" alt=\"T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9840\" class=\"wp-caption-text\">\u8d60\u9001\u6708\u997c\u7ed9\u5546\u4e1a\u4f19\u4f34\u65f6\u662f\u5426\u9700\u8981\u5f00\u5177\u53d1\u7968\uff1f\u5f00\u5177\u53d1\u7968\u7684\u6b63\u786e\u6d41\u7a0b\u662f\u4ec0\u4e48\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u51b3\u5b9a\u662f\u5426\u5fc5\u987b\u4e3a\u8d60\u9001\u6708\u997c\u7ed9\u5546\u4e1a\u4f19\u4f34\u5f00\u5177\u53d1\u7968\u65f6\uff0c\u5e94\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u660e\u786e\u8bf4\u660e\u8fd9\u662f\u4e00\u7b14\u8d60\u4e0e\uff0c\u6536\u6b3e\u4eba\u65e0\u9700\u652f\u4ed8\u4efb\u4f55\u8d39\u7528\u3002<\/b><span style=\"font-weight: 400;\"> \u53d1\u7968\u5e94\u8be6\u7ec6\u5217\u660e\u6536\u4ef6\u4eba\u7684\u59d3\u540d\u548c\u5730\u5740\uff08\u5982\u679c\u53ef\u4ee5\u8bc6\u522b\uff09\u3001\u8d27\u7269\u540d\u79f0\u3001\u6570\u91cf\u3001\u5355\u4ef7\u548c\u603b\u91d1\u989d\uff0c\u5c31\u50cf\u666e\u901a\u7684\u9500\u552e\u4ea4\u6613\u4e00\u6837\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5e94\u7a0e\u4ef7\u503c\u662f\u6307\u8d60\u4e0e\u65f6\u7c7b\u4f3c\u6216\u7b49\u4ef7\u5546\u54c1\u7684\u5e94\u7a0e\u4ef7\u503c\u3002<\/b><span style=\"font-weight: 400;\"> \u4ef7\u683c\u4e0d\u5f97\u7559\u7a7a\u6216\u8bbe\u4e3a\u96f6\uff0c\u9664\u975e\u6ce8\u518c\u8ba1\u5212\u4e0b\u4fc3\u9500\u54c1\u6709\u7279\u5b9a\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ea7\u51fa\u589e\u503c\u7a0e\u4ecd\u7167\u5e38\u7533\u62a5\u548c\u7f34\u7eb3\u3002<\/b><span style=\"font-weight: 400;\"> \u793c\u54c1\u7684\u5e94\u7a0e\u4ef7\u503c\u4e0e\u9500\u552e\u4ea4\u6613\u7c7b\u4f3c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5373\u4f7f\u6ca1\u6709\u6536\u5230\u5408\u4f19\u4eba\u7684\u4ed8\u6b3e\uff0c\u51fa\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u76ee\u7684\uff0c\u4e5f\u4f1a\u8bb0\u5f55\u6536\u5165\u3002<\/b><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u793c\u54c1\u548c\u6350\u8d60\u7684\u4ef7\u503c\uff0c\u76f8\u5e94\u7684\u8d39\u7528\u5fc5\u987b\u6309\u7167\u89c4\u5b9a\u8fdb\u884c\u6838\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8bf7\u4fdd\u7559\u6240\u6709\u6708\u997c\u7684\u91c7\u8d2d\u53d1\u7968\u3002<\/b><span style=\"font-weight: 400;\"> \u4e3a\u7f16\u5236\u793c\u54c1\u6d3b\u52a8\u4ea7\u51fa\u53d1\u7968\u65f6\u6bd4\u8f83\u6570\u91cf\u548c\u5355\u4ef7\u63d0\u4f9b\u4f9d\u636e\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_khi_tang_banh_Trung_thu_cho_doi_tac_bi_xu_phat_the_nao\"><\/span><b>\u5982\u679c\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u65f6\u4e0d\u5f00\u5177\u53d1\u7968\uff0c\u4f1a\u6709\u4ec0\u4e48\u5904\u7f5a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u4f01\u4e1a\u660e\u767d\u5411\u5408\u4f5c\u4f19\u4f34\u8d60\u9001\u6708\u997c\u9700\u8981\u5f00\u5177\u53d1\u7968\uff0c\u4f46\u5ffd\u7565\u8fd9\u4e00\u6b65\u9aa4\u53ef\u80fd\u4f1a\u5bfc\u81f4\u9664\u4e86\u7f3a\u4e4f\u4f1a\u8ba1\u51ed\u8bc1\u4e4b\u5916\u7684\u98ce\u9669\uff1b\u4ed6\u4eec\u8fd8\u53ef\u80fd\u56e0\u4e0e\u53d1\u7968\u76f8\u5173\u7684\u8fdd\u89c4\u884c\u4e3a\u800c\u9762\u4e34\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_phat_canh_cao\"><\/span><b>\u53d1\u51fa\u8b66\u544a\u5904\u7f5a\u7684\u6848\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 24 \u6761\u7b2c 1 \u6b3e\u7684\u89c4\u5b9a\uff0c\u4e0e\u53d1\u7968\u5f00\u5177\u6709\u5173\u7684\u67d0\u4e9b\u8fdd\u89c4\u884c\u4e3a\uff0c\u5982\u679c\u5b58\u5728\u51cf\u8f7b\u5904\u7f5a\u7684\u60c5\u8282\uff0c\u5219\u4ec5\u5904\u4ee5\u8b66\u544a\u5904\u7f5a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u53d1\u7968\u6309\u7f16\u53f7\u4ece\u5c0f\u5230\u5927\u4f9d\u6b21\u5f00\u5177\uff0c\u4f46\u5206\u522b\u5b58\u653e\u5728\u4e0d\u540c\u7684\u53d1\u7968\u7c3f\u4e2d\uff0c\u7f16\u53f7\u8f83\u5c0f\u7684\u53d1\u7968\u7c3f\u968f\u540e\u88ab\u9500\u6bc1\uff1b\u6216\u8005\u5f00\u5177\u4e86\u9519\u8bef\u7c7b\u578b\u7684\u53d1\u7968\uff0c\u4f46\u4e70\u5356\u53cc\u65b9\u5728\u7a0e\u52a1\u673a\u5173\u516c\u5e03\u68c0\u67e5\u51b3\u5b9a\u4e4b\u524d\u53d1\u73b0\u4e86\u9519\u8bef\u5e76\u4e88\u4ee5\u7ea0\u6b63\uff0c\u56e0\u6b64\u4e0d\u5f71\u54cd\u7eb3\u7a0e\u4e49\u52a1\u7684\u786e\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u6b64\u524d\u4ec5\u53d7\u5230\u8b66\u544a\u5904\u7f5a\u7684\u5728\u9519\u8bef\u65f6\u95f4\u5f00\u5177\u53d1\u7968\uff0c\u4f46\u4e0d\u4f1a\u5bfc\u81f4\u5ef6\u8fdf\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u4e14\u6709\u51cf\u8f7b\u5904\u7f5a\u60c5\u8282\u7684\u884c\u4e3a\uff0c\u5df2\u88ab\u5e9f\u9664\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-310-2025-nd-cp-sua-doi-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-420494-d1.html\" target=\"_blank\" rel=\"noopener\">\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c2\u6761\u7b2c2\u6b3e<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u8fd9\u4e00\u53d8\u5316\uff0c\u4ee5\u514d\u9519\u8bef\u5730\u9002\u7528\u65e7\u7684\u52a0\u73ed\u8d39\u7387\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_bi_phat_tien\"><\/span><b>\u5904\u4ee5\u7f5a\u6b3e\u7684\u6848\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8d60\u9001\u6216\u63a5\u53d7\u793c\u7269\u65f6\u672a\u5f00\u5177\u53d1\u7968\u2014\u2014\u5373\u5b8c\u5168\u65e0\u89c6\u5f00\u5177\u53d1\u7968\u7684\u4e49\u52a1\uff0c\u5373\u4f7f\u4f9d\u6cd5\u9700\u8981\u5f00\u5177\u53d1\u7968\u2014\u2014\u5c06\u53d7\u5230\u6bd4\u8b66\u544a\u66f4\u91cd\u7684\u5904\u7f5a\u3002\u8fd9\u5c5e\u4e8e\u9500\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52a1\u65f6\u672a\u5f00\u5177\u53d1\u7968\u7684\u8303\u7574\uff0c\u5177\u4f53\u89c4\u5b9a\u89c1\u300a\u53d1\u7968\u8fdd\u89c4\u884c\u653f\u5904\u7f5a\u6761\u4f8b\u300b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u7f5a\u6b3e\u91d1\u989d\u4ee5\u53ca\u4efb\u4f55\u52a0\u91cd\u6216\u51cf\u8f7b\u5904\u7f5a\u7684\u60c5\u8282\uff0c\u5fc5\u987b\u4e0e\u8fdd\u89c4\u884c\u4e3a\u53d1\u751f\u65f6\u6709\u6548\u7684\u5904\u7f5a\u6587\u4ef6\u8fdb\u884c\u6bd4\u8f83\uff0c\u56e0\u4e3a\u6709\u5173\u53d1\u7968\u5904\u7f5a\u7684\u89c4\u5b9a\u5df2\u7ecf\u5e76\u901a\u8fc7\u591a\u9879\u6cd5\u4ee4\u8fdb\u884c\u4e86\u4fee\u8ba2\uff0c\u5e76\u4e14\u6b63\u5728\u4fee\u8ba2\u4e2d\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u7f5a\u6b3e\u5916\uff0c\u4f01\u4e1a\u8fd8\u53ef\u80fd\u88ab\u8ffd\u7f34\u672a\u7533\u62a5\u7684\u793c\u54c1\u548c\u6350\u8d60\u4ef7\u503c\u7684\u589e\u503c\u7a0e\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u4ee5\u53ca\u7d2f\u79ef\u7684\u6ede\u7eb3\u91d1\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap\"><\/span><b>\u5e38\u89c1\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u5728\u6bcf\u9022\u4e2d\u79cb\u8282\u671f\u95f4\uff0c\u5927\u591a\u6570\u4f01\u4e1a\u5728\u6700\u7ec8\u7ed3\u7b97\u8fc7\u7a0b\u4e2d\u90fd\u4f1a\u91cd\u590d\u51fa\u73b0\u4e00\u4e9b\u9519\u8bef\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53ea\u9700\u4fdd\u7559\u86cb\u7cd5\u7684\u91c7\u8d2d\u53d1\u7968\uff1b\u4e0d\u8981\u4e3a\u793c\u54c1\u8d60\u9001\u6d3b\u52a8\u5f00\u5177\u9500\u9879\u53d1\u7968\u3002<\/b><span style=\"font-weight: 400;\"> \u56e0\u4e3a\u4ed6\u4eec\u8ba4\u4e3a\uff0c\u5982\u679c\u6ca1\u6709\u6536\u5230\u4ed8\u6b3e\uff0c\u5c31\u6ca1\u6709\u5fc5\u8981\u5f00\u5177\u53d1\u7968\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5c06\u591a\u6b21\u9001\u793c\u6d3b\u52a8\u5408\u5e76\u5230\u4e00\u5f20\u53d1\u7968\u4e2d\u3002<\/b><span style=\"font-weight: 400;\"> \u8be5\u62a5\u8868\u662f\u5728\u671f\u672b\u7f16\u5236\u7684\uff0c\u4e0e\u5b9e\u9645\u4ea4\u6613\u53d1\u751f\u7684\u65f6\u95f4\u4e0d\u7b26\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8bf7\u5c06\u5e94\u7a0e\u4ef7\u503c\u8f93\u5165\u4e3a 0 \u6216\u7559\u7a7a\u3002<\/b><span style=\"font-weight: 400;\"> \u5728\u793c\u54c1\u53d1\u7968\u4e0a\uff0c\u4f7f\u7528\u8d60\u9001\u65f6\u7c7b\u4f3c\u5546\u54c1\u7684\u552e\u4ef7\uff0c\u800c\u4e0d\u662f\u4f7f\u7528\u5f53\u65f6\u7c7b\u4f3c\u5546\u54c1\u7684\u552e\u4ef7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6536\u793c\u4eba\u7684\u59d3\u540d\u548c\u4fe1\u606f\u6ca1\u6709\u660e\u786e\u6807\u660e\u3002<\/b><span style=\"font-weight: 400;\">\u8fd9\u5bfc\u81f4\u53d1\u7968\u7f3a\u5c11\u5fc5\u8981\u4fe1\u606f\uff0c\u6216\u8005\u5185\u90e8\u5f00\u5177\u7684\u53d1\u7968\u4e0e\u53d1\u7968\u7684\u6027\u8d28\u4e0d\u7b26\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5c06\u8d60\u9001\u7ed9\u5546\u4e1a\u4f19\u4f34\u7684\u793c\u7269\u4e0e\u62db\u5f85\u8d39\u6216\u5458\u5de5\u793c\u7269\u6df7\u6dc6\u3002<\/b><span style=\"font-weight: 400;\">\u8fd9\u4f1a\u626d\u66f2\u4f1a\u8ba1\u65b9\u6cd5\u4ee5\u53ca\u76f8\u5e94\u53d1\u7968\u4e49\u52a1\u7684\u786e\u5b9a\u65b9\u5f0f\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u9519\u8bef\u4e2d\u7684\u4efb\u4f55\u4e00\u4e2a\u90fd\u53ef\u80fd\u6210\u4e3a\u7a0e\u52a1\u673a\u5173\u5728\u53d1\u7968\u5ba1\u8ba1\u4e2d\u5173\u6ce8\u7684\u91cd\u70b9\uff0c\u5c24\u5176\u662f\u5728\u8282\u5047\u65e5\u548c\u6625\u8282\uff08\u519c\u5386\u65b0\u5e74\uff09\u540e\u7684\u5ba1\u8ba1\u9ad8\u5cf0\u671f\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tranh_rui_ro_khi_tang_qua_Trung_thu_cho_doi_tac\"><\/span><b>\u4f01\u4e1a\u5728\u4e2d\u79cb\u8282\u5411\u5408\u4f5c\u4f19\u4f34\u8d60\u9001\u793c\u7269\u65f6\uff0c\u5e94\u5982\u4f55\u907f\u514d\u98ce\u9669\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u5168\u9762\u56de\u7b54\u4f01\u4e1a\u5728\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u65f6\u662f\u5426\u9700\u8981\u5f00\u5177\u53d1\u7968\u5e76\u4ece\u4e00\u5f00\u59cb\u5c31\u6b63\u786e\u5904\u7406\u6b64\u4e8b\u7684\u95ee\u9898\uff0c\u4f01\u4e1a\u5e94\u8be5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5206\u53d1\u6708\u997c\u4e4b\u524d\uff0c\u8bf7\u51c6\u5907\u4e00\u4efd\u53d7\u8d60\u4f19\u4f34\u540d\u5355\uff0c\u5305\u62ec\u6570\u91cf\u548c\u5355\u4ef7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u53d1\u7968\u5728\u86cb\u7cd5\u9001\u8fbe\u65f6\u5f00\u5177\uff0c\u4e0d\u4f1a\u5728\u7ed3\u7b97\u5468\u671f\u7ed3\u675f\u65f6\u7d2f\u79ef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7c7b\u4f3c\u5546\u54c1\u7684\u9500\u552e\u4ef7\u683c\u786e\u5b9a\u6b63\u786e\u7684\u7a0e\u57fa\uff0c\u5e76\u5168\u989d\u7533\u62a5\u9500\u9879\u589e\u503c\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u6536\u5230\u7684\u53d1\u7968\u3001\u793c\u54c1\u6e05\u5355\u548c\u53d1\u51fa\u7684\u53d1\u7968\u5b58\u50a8\u5728\u4e00\u4e2a\u7edf\u4e00\u7684\u6587\u4ef6\u4e2d\uff0c\u4ee5\u4fbf\u9700\u8981\u65f6\u8f7b\u677e\u67e5\u9605\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6ca1\u6709\u4e13\u95e8\u4f1a\u8ba1\u90e8\u95e8\u5bc6\u5207\u76d1\u63a7\u793c\u54c1\u7b49\u5b63\u8282\u6027\u4ea4\u6613\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u9700\u8981\u4ed4\u7ec6\u8003\u8651\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan-ngoai\/\"> \u5916\u5305\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8be5\u89e3\u51b3\u65b9\u6848\u6709\u52a9\u4e8e\u786e\u4fdd\u6240\u6709\u4ea4\u6613\uff08\u5305\u62ec\u770b\u4f3c\u5f88\u5c0f\u7684\u652f\u51fa\uff0c\u5982\u4e2d\u79cb\u8282\u793c\u7269\uff09\u4ece\u4e00\u5f00\u59cb\u5c31\u5f97\u5230\u6b63\u786e\u5904\u7406\uff0c\u800c\u4e0d\u662f\u5728\u5ba1\u8ba1\u540e\u624d\u53d1\u73b0\u4e0d\u8db3\u4e4b\u5904\u3002<\/span><span style=\"font-weight: 400;\">.<\/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;\">\u5173\u4e8e\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u662f\u5426\u9700\u8981\u5f00\u5177\u53d1\u7968\u7684\u95ee\u9898\uff0c\u5df2\u6709\u660e\u786e\u7b54\u6848\u3002\u6839\u636e\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761\u7b2c1\u6b3e\u7684\u89c4\u5b9a\uff0c\u8d60\u9001\u6216\u9988\u8d60\u5546\u54c1\u4e0e\u666e\u901a\u9500\u552e\u4ea4\u6613\u4e00\u6837\uff0c\u65e0\u8bba\u662f\u5426\u6536\u5230\u6536\u6b3e\u65b9\u7684\u4ed8\u6b3e\uff0c\u5747\u987b\u5f00\u5177\u7535\u5b50\u53d1\u7968\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u7ecf\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4fee\u8ba2\uff09\uff0c\u4f01\u4e1a\u9700\u8981\u5728\u4ea4\u8d27\u65f6\u95f4\u6b63\u786e\u5f00\u5177\u53d1\u7968\uff0c\u786e\u5b9a\u6b63\u786e\u7684\u5e94\u7a0e\u4ef7\u683c\uff0c\u5e76\u5982\u5b9e\u7533\u62a5\u6240\u6709\u76f8\u5173\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4ee5\u514d\u53d7\u5230\u8b66\u544a\u6216\u7f5a\u6b3e\u3002\u4e2d\u79cb\u8282\u671f\u95f4\u770b\u4f3c\u5fae\u4e0d\u8db3\u9053\u7684\u4ea4\u6613\uff0c\u5982\u679c\u88ab\u5ffd\u7565\uff0c\u5728\u7a0e\u52a1\u5ba1\u8ba1\u65f6\u53ef\u80fd\u4f1a\u5e26\u6765\u4e0d\u5fc5\u8981\u7684\u7a0e\u52a1\u98ce\u9669\u3002<\/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> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_viec_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\"><\/span><b>\u5173\u4e8e\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u7684\u5e38\u89c1\u95ee\u9898\uff1a\u6211\u9700\u8981\u5f00\u5177\u53d1\u7968\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don_neu_gia_tri_nho\"><\/span><b>\u5982\u679c\u6211\u8d60\u9001\u6708\u997c\u7ed9\u5546\u4e1a\u4f19\u4f34\uff0c\u91d1\u989d\u8f83\u5c0f\uff0c\u662f\u5426\u9700\u8981\u5f00\u5177\u53d1\u7968\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u6ca1\u6709\u89c4\u5b9a\u6700\u4f4e\u4ef7\u503c\u95e8\u69db\uff0c\u56e0\u6b64\u5373\u4f7f\u6708\u997c\u4ef7\u503c\u5f88\u5c0f\uff0c\u5546\u5bb6\u5728\u5c06\u5176\u4f5c\u4e3a\u793c\u7269\u8d60\u9001\u65f6\u4e5f\u5fc5\u987b\u5f00\u5177\u7535\u5b50\u53d1\u7968\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Banh_Trung_thu_doanh_nghiep_tu_san_xuat_de_tang_co_phai_xuat_hoa_don_khong\"><\/span><b>\u81ea\u884c\u751f\u4ea7\u6708\u997c\u4f5c\u4e3a\u793c\u54c1\u7684\u4f01\u4e1a\u662f\u5426\u9700\u8981\u5f00\u5177\u53d1\u7968\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u53ea\u8981\u5546\u54c1\u6700\u7ec8\u4ea4\u4ed8\u7ed9\u6536\u793c\u4eba\uff0c\u76f8\u5173\u89c4\u5b9a\u5c31\u9002\u7528\u4e8e\u8d2d\u4e70\u7684\u5546\u54c1\u548c\u81ea\u5236\u7684\u793c\u54c1\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_khi_tang_banh_Trung_thu_co_bi_phat_khong\"><\/span><b>\u8d60\u9001\u6708\u997c\u4f5c\u4e3a\u793c\u7269\u65f6\uff0c\u5982\u679c\u4e0d\u5f00\u5177\u53d1\u7968\uff0c\u662f\u5426\u4f1a\u53d7\u5230\u5904\u7f5a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u7ecf\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4fee\u8ba2\uff09\uff0c\u5177\u4f53\u8fdd\u6cd5\u884c\u4e3a\u7684\u5904\u7f5a\u53ef\u80fd\u5305\u62ec\u8b66\u544a\u6216\u7f5a\u6b3e\uff0c\u5982\u679c\u6f0f\u7f34\u5e94\u7a0e\u6536\u5165\uff0c\u8fd8\u53ef\u80fd\u9762\u4e34\u6b20\u7a0e\u548c\u6ede\u7eb3\u91d1\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_tinh_thue_khi_lap_hoa_don_tang_banh_Trung_thu_cho_doi_tac_xac_dinh_nhu_the_nao\"><\/span><b>\u5411\u5546\u4e1a\u4f19\u4f34\u8d60\u9001\u6708\u997c\u65f6\uff0c\u5982\u4f55\u786e\u5b9a\u5e94\u7a0e\u4ef7\u503c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u4ef7\u503c\u662f\u6839\u636e\u8d60\u4e0e\u6216\u6350\u8d60\u53d1\u751f\u65f6\u5e02\u573a\u4e0a\u7c7b\u4f3c\u6216\u7b49\u4ef7\u5546\u54c1\u7684\u552e\u4ef7\u786e\u5b9a\u7684\uff1b\u4e0d\u80fd\u7559\u7a7a\u6216\u8bb0\u5f55\u4e3a\u96f6\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don_tang_banh_Trung_thu_la_khi_nao\"><\/span><b>\u4ec0\u4e48\u65f6\u5019\u624d\u662f\u4e3a\u8d60\u9001\u7684\u6708\u997c\u5f00\u5177\u53d1\u7968\u7684\u5408\u9002\u65f6\u673a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73b0\u5728\u662f\u4f01\u4e1a\u5411\u5408\u4f5c\u4f19\u4f34\u8d60\u9001\u6708\u997c\u7684\u65f6\u5019\uff0c\u800c\u4e0d\u662f\u8d2d\u4e70\u6708\u997c\u6216\u6279\u51c6\u5185\u90e8\u9001\u793c\u8ba1\u5212\u7684\u65f6\u5019\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 c\u00e2u h\u1ecfi l\u1eb7p l\u1ea1i m\u1ed7i n\u0103m v\u00e0o d\u1ecbp th\u00e1ng 8 \u00e2m l\u1ecbch, khi ph\u00f2ng k\u1ebf to\u00e1n b\u1eadn r\u1ed9n chu\u1ea9n b\u1ecb qu\u00e0 cho kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c nh\u01b0ng l\u1ea1i l\u00fang t\u00fang kh\u00f4ng bi\u1ebft kho\u1ea3n chi n\u00e0y c\u00f3 c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9838","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\/9838","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=9838"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9838\/revisions"}],"predecessor-version":[{"id":9842,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9838\/revisions\/9842"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9839"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}