{"id":1599,"date":"2025-05-21T15:05:25","date_gmt":"2025-05-21T08:05:25","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1599"},"modified":"2026-03-04T09:24:44","modified_gmt":"2026-03-04T02:24:44","slug":"tong-quan-thue-tndn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/tong-quan-thue-tndn\/","title":{"rendered":"\u4f01\u4e1a\u6240\u5f97\u7a0e\u6982\u89c8"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u662f\u6700\u91cd\u8981\u7684\u76f4\u63a5\u7a0e\uff0c\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u7684\u7a0e\u540e\u5229\u6da6\uff0c\u51b3\u5b9a\u80a1\u606f\u3001\u53d1\u5c55\u57fa\u91d1\u548c\u4f01\u4e1a\u4f30\u503c\u3002\u6839\u636e\u62a5\u544a <\/span><a href=\"https:\/\/baochinhphu.vn\/nam-2024-dieu-hanh-chinh-sach-tai-khoa-linh-hoat-tong-thu-ngan-sach-vuot-174-102241230195523049.htm?utm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/a><span style=\"font-weight: 400;\">\u9884\u8ba12024\u5e74\u56fd\u5bb6\u9884\u7b97\u603b\u6536\u5165\u5c06\u8fbe\u5230\u7ea61997.3\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u6bd4\u9884\u8ba1\u9ad8\u51fa17.41%\u3002\u4f46\u76ee\u524d\u5c1a\u65e0\u5173\u4e8e2024\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u5bf9\u56fd\u5bb6\u9884\u7b97\u603b\u6536\u5165\u8d21\u732e\u7387\u7684\u5177\u4f53\u4fe1\u606f\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u4e0d\u6b63\u786e\u3001\u8d39\u7528\u6392\u9664\u65e0\u6548\u6216\u5e94\u7a0e\u6536\u5165\u9057\u6f0f\u53ef\u80fd\u5bfc\u81f4\u5f81\u6536\u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/tu-van-phap-luat\/55611\/cac-hanh-vi-khai-sai-dan-den-thieu-so-tien-thue-phai-nop-moi-nhat?utm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7f5a\u6b3e\u9ad8\u8fbe20%\u7684\u6b20\u7a0e<\/span><\/a><span style=\"font-weight: 400;\">\u4e86\u89e3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6027\u8d28\u548c\u8ba1\u7b97\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u3001\u6709\u6548\u89c4\u5212\u8d22\u52a1\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6982\u5ff5\u548c\u6027\u8d28<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u5728\u8d8a\u5357\u7a0e\u6536\u4f53\u7cfb\u4e2d\u53d1\u6325\u7740\u5173\u952e\u4f5c\u7528\uff0c\u5b83\u65e2\u662f\u8c03\u8282\u9884\u7b97\u6536\u5165\u7684\u5de5\u5177\uff0c\u4e5f\u662f\u4f01\u4e1a\u5b9e\u9645\u7ecf\u8425\u6210\u679c\u7684\u53cd\u6620\u3002\u4e86\u89e3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6982\u5ff5\u548c\u6027\u8d28\u662f\u4f01\u4e1a\u5b9e\u73b0\u8d22\u52a1\u900f\u660e\u5316\u7ba1\u7406\u3001\u4f18\u5316\u6210\u672c\u548c\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u7684\u91cd\u8981\u57fa\u7840\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4ec0\u4e48\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u662f\u7ec4\u7ec7\u548c\u4f01\u4e1a\u5728\u751f\u4ea7\u3001\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u7684\u5408\u7406\u3001\u5408\u6cd5\u8d39\u7528\u6263\u9664\u540e\u7684\u5e94\u7a0e\u6536\u5165\uff0c\u5fc5\u987b\u5411\u56fd\u5bb6\u7f34\u7eb3\u7684\u7a0e\u91d1\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6027\u8d28<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u662f\u8d8a\u5357\u7a0e\u5236\u4e2d\u7684\u91cd\u8981\u7a0e\u79cd\uff0c\u5728\u76f4\u63a5\u53cd\u6620\u4f01\u4e1a\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u6548\u7387\u65b9\u9762\u53d1\u6325\u7740\u4f5c\u7528\u3002\u672c\u8d28\u4e0a\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u5177\u6709\u4ee5\u4e0b\u7a81\u51fa\u7279\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7a0e\uff1a\u7eb3\u7a0e\u4eba\u548c\u7eb3\u7a0e\u4e49\u52a1\u4eba\u662f\u540c\u4e00\u4e3b\u4f53\u2014\u2014\u4f01\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u5b9e\u9645\u7ecf\u8425\u6210\u679c\uff1a\u4f01\u4e1a\u5728\u6263\u9664\u5408\u7406\u3001\u6709\u6548\u7684\u8d39\u7528\u540e\uff0c\u6709\u76c8\u5229\u65f6\uff0c\u624d\u9700\u8981\u7eb3\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u8d22\u52a1\u7ba1\u7406\u76f8\u5173\uff1a\u4e0e\u6210\u672c\u7ba1\u7406\u3001\u5229\u6da6\u5206\u914d\u548c\u5efa\u7acb\u6709\u6548\u7684\u7a0e\u6536\u7b56\u7565\u5bc6\u5207\u76f8\u5173\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u73b0\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u76f8\u5173\u6cd5\u5f8b\u6587\u4e66\u4f53\u7cfb<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u786e\u9002\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u89c4\u662f\u4f01\u4e1a\u5408\u7406\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3001\u89c4\u907f\u8fdd\u6cd5\u98ce\u9669\u7684\u57fa\u7840\u3002\u4ee5\u4e0b\u662f\u81ea2025\u5e74\u8d77\u751f\u6548\u7684\u4e3b\u8981\u6cd5\u5f8b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=70678&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u7b2c14\/2008\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\">\uff1a\u662f\u89c4\u8303\u7eb3\u7a0e\u4eba\u3001\u5e94\u7a0e\u6536\u5165\u3001\u7a0e\u7387\u548c\u5e94\u7a0e\u6536\u5165\u786e\u5b9a\u539f\u5219\u7684\u539f\u59cb\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-218-2013-ND-CP-huong-dan-thi-hanh-Luat-thue-thu-nhap-doanh-nghiep-217811.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c218\/2013\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">\uff1a\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u5b9e\u65bd\u7684\u8be6\u7ec6\u8bf4\u660e\uff0c\u7279\u522b\u662f\u6709\u5173\u7a0e\u6536\u4f18\u60e0\u548c\u7a0e\u57fa\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-78-2014-TT-BTC-huong-dan-218-2013-ND-CP-thi-hanh-Luat-Thue-thu-nhap-doanh-nghiep-236976.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">78\/2014\/TT-BTC\u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\">\uff1a\u9488\u5bf9\u5408\u7406\u8d39\u7528\u3001\u6536\u5165\u3001\u5176\u4ed6\u6536\u5165\u53ca\u635f\u5931\u8f6c\u79fb\u89c4\u5b9a\u76f8\u5173\u5185\u5bb9\u7684\u5177\u4f53\u6307\u5bfc\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-96-2015-TT-BTC-huong-dan-thue-thu-nhap-doanh-nghiep-tai-Nghi-dinh-12-2015-ND-CP-279331.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">96\/2015\/TT-BTC \u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\">\uff1a\u8865\u5145\u8c03\u657478\u53f7\u6587\u90e8\u5206\u5185\u5bb9\uff0c\u91cd\u70b9\u5bf9\u5728\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u65f6\u4e0d\u5f97\u6263\u9664\u7684\u8d39\u7528\u8fdb\u884c\u4e86\u89c4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u622a\u81f32025\u5e74\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u653f\u7b56\u672a\u53d1\u751f\u91cd\u5927\u53d8\u5316\uff0c\u4f01\u4e1a\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u3001\u6c47\u7b97\u6e05\u7f34\u4ecd\u9002\u7528\u4e0a\u8ff0\u51ed\u8bc1\u5236\u5ea6\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u5f81\u7a0e\u4e3b\u4f53<\/b><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/doi-tuong-chiu-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4e3b\u4f53<\/span><\/a><span style=\"font-weight: 400;\"> \u5305\u62ec\uff1a\u751f\u4ea7\u548c\u9500\u552e\u5546\u54c1\u53ca\u670d\u52a1\u5e76\u4ea7\u751f\u5e94\u7a0e\u6536\u5165\u7684\u7ec4\u7ec7\u3002\u8be5\u6982\u5ff5\u5df2\u8f7d\u4e8e\u7b2c14\/2008\/QH12\u53f7\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\uff08\u7ecf\u7b2c32\/2013\/QH13\u53f7\u6cd5\u5f8b\u548c\u7b2c71\/2014\/QH13\u53f7\u6cd5\u5f8b\u4fee\u8ba2\u53ca\u8865\u5145\uff09\u7b2c2\u6761\u3002\u6839\u636e\u4f01\u4e1a\u662f\u5728\u8d8a\u5357\u5883\u5185\u8fd8\u662f\u5883\u5916\u8bbe\u7acb\uff0c\u4ee5\u53ca\u662f\u5426\u5728\u8d8a\u5357\u8bbe\u6709\u5e38\u8bbe\u673a\u6784\uff0c\u5e94\u7a0e\u6536\u5165\u7684\u8303\u56f4\u4f1a\u6709\u6240\u4e0d\u540c\u3002\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u79d1\u76ee\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 31.6633%;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u5f81\u7a0e\u4e3b\u4f53<\/b><\/td>\n<td style=\"text-align: center; width: 34.2685%;\"><b>\u5e94\u7a0e\u6536\u5165\u8303\u56f4<\/b><\/td>\n<td style=\"text-align: center; width: 33.1663%;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 31.6633%;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u4f01\u4e1a\uff08\u4f01\u4e1a\u3001\u5408\u4f5c\u793e\u3001\u516c\u5171\u670d\u52a1\u5355\u4f4d\u3001\u5176\u4ed6\u5f00\u5c55\u5546\u4e1a\u6d3b\u52a8\u7684\u7ec4\u7ec7\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 34.2685%;\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u5883\u5185\u548c\u5883\u5916\u4ea7\u751f\u7684\u6240\u6709\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center; width: 33.1663%;\"><span style=\"font-weight: 400;\">\u662f\u7a0e\u6536\u7684\u76f4\u63a5\u7eb3\u7a0e\u4eba\u548c\u627f\u62c5\u8005<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 31.6633%;\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u8bbe\u6709\u5e38\u8bbe\u673a\u6784\u7684\u5916\u56fd\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center; width: 34.2685%;\"><span style=\"font-weight: 400;\">\u4ea7\u751f\u4e8e\u8d8a\u5357\u5e76\u4e0e\u5883\u5916\u5e38\u8bbe\u673a\u6784\u6d3b\u52a8\u6709\u5173\u7684\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center; width: 33.1663%;\"><span style=\"font-weight: 400;\">\u5e38\u8bbe\u673a\u6784\u53ef\u4ee5\u662f\u5728\u8d8a\u5357\u5b9a\u671f\u7b7e\u8ba2\u5408\u540c\u7684\u5206\u652f\u673a\u6784\u3001\u529e\u4e8b\u5904\u3001\u5de5\u5382\u3001\u5efa\u7b51\u5de5\u5730\u3001\u77ff\u5c71\u3001\u8fd0\u8f93\u5de5\u5177\u3001\u670d\u52a1\u673a\u6784\u3001\u4ee3\u7406\u4eba\u6216\u4ee3\u8868\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 31.6633%;\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u672a\u8bbe\u7acb\u5e38\u8bbe\u673a\u6784\u7684\u5916\u56fd\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center; width: 34.2685%;\"><span style=\"font-weight: 400;\">\u4ec5\u9650\u5728\u8d8a\u5357\u4ea7\u751f\u7684\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center; width: 33.1663%;\"><span style=\"font-weight: 400;\">\u901a\u5e38\u662f\u4ea4\u6613\u3001\u7b7e\u8ba2\u5408\u540c\u4ee5\u63d0\u4f9b\u670d\u52a1\u6216\u5411\u8d8a\u5357\u9500\u552e\u5546\u54c1\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\" data-start=\"138\" data-end=\"214\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u4f9d\u636e\uff1a\u6b63\u786e\u7406\u89e3\u4ee5\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1<\/h2>\n<p style=\"text-align: justify;\" data-start=\"216\" data-end=\"522\">\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5e94\u7eb3\u7a0e\u989d\u5e76\u975e\u7b80\u5355\u7684\u4f1a\u8ba1\u6280\u672f\u64cd\u4f5c\uff0c\u66f4\u662f\u8d22\u52a1\u7ba1\u7406\u3001\u73b0\u91d1\u6d41\u89c4\u5212\u548c\u786e\u4fdd\u5408\u89c4\u7684\u91cd\u8981\u4e00\u6b65\u3002\u4e3a\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u638c\u63e1\u6784\u6210\u5e94\u7a0e\u6536\u5165\u7684\u56db\u4e2a\u5173\u952e\u8981\u7d20\uff0c\u5305\u62ec\uff1a<\/p>\n<h3 style=\"text-align: justify;\" data-start=\"524\" data-end=\"579\">\u5e94\u7a0e\u6536\u5165\uff1a\u7eb3\u7a0e\u4e49\u52a1\u7684\u57fa\u7840<\/h3>\n<p style=\"text-align: justify;\" data-start=\"581\" data-end=\"896\">\u5e94\u7a0e\u6536\u5165\u662f\u6307\u9500\u552e\u548c\u670d\u52a1\u63d0\u4f9b\u6240\u4ea7\u751f\u7684\u5b9e\u9645\u6536\u5165\u603b\u989d\uff0c\u65e0\u8bba\u8be5\u6536\u5165\u662f\u5426\u5df2\u6536\u53d6\uff0c\u4e0d\u5305\u62ec\u589e\u503c\u7a0e\u3002\u8fd9\u662f\u6536\u5165\u7ed3\u6784\u4e2d\u7684\u4e00\u4e2a\u51b3\u5b9a\u6027\u6307\u6807\uff0c\u56e0\u4e3a\u8bb0\u5f55\u4e0d\u51c6\u786e\u53ef\u80fd\u4f1a\u626d\u66f2\u6574\u4e2a\u7a0e\u57fa\u3002<\/p>\n<p style=\"text-align: justify;\" data-start=\"898\" data-end=\"1112\">\u4f01\u4e1a\u9700\u8981\u7279\u522b\u5173\u6ce8\u672a\u5f00\u7968\u6536\u5165\u3001\u9884\u6536\u6536\u5165\u6216\u4f1a\u8ba1\u671f\u7ed3\u675f\u540e\u7684\u6536\u5165\u8c03\u6574\u2014\u2014\u6240\u6709\u8fd9\u4e9b\u90fd\u9700\u8981\u53ca\u65f6\u8bc6\u522b\u548c\u5206\u7c7b\u3002<\/p>\n<figure id=\"attachment_2120\" aria-describedby=\"caption-attachment-2120\" style=\"width: 1200px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2120 size-full\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Can-cu-tinh-thue-thu-nhap-doanh-nghiep_-Hieu-dung-de-toi-uu-nghia-vu-thue.png\" alt=\"Ca\u0306n cu\u031b\u0301 ti\u0301nh thue\u0302\u0301 thu nha\u0323\u0302p doanh nghie\u0323\u0302p_ Hie\u0302\u0309u \u0111u\u0301ng \u0111e\u0302\u0309 to\u0302\u0301i u\u031bu nghi\u0303a vu\u0323 thue\u0302\u0301\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Can-cu-tinh-thue-thu-nhap-doanh-nghiep_-Hieu-dung-de-toi-uu-nghia-vu-thue.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Can-cu-tinh-thue-thu-nhap-doanh-nghiep_-Hieu-dung-de-toi-uu-nghia-vu-thue-300x169.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Can-cu-tinh-thue-thu-nhap-doanh-nghiep_-Hieu-dung-de-toi-uu-nghia-vu-thue-1024x576.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Can-cu-tinh-thue-thu-nhap-doanh-nghiep_-Hieu-dung-de-toi-uu-nghia-vu-thue-768x432.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Can-cu-tinh-thue-thu-nhap-doanh-nghiep_-Hieu-dung-de-toi-uu-nghia-vu-thue-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2120\" class=\"wp-caption-text\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u4f9d\u636e_\u6b63\u786e\u7406\u89e3\u4ee5\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\" data-start=\"1114\" data-end=\"1171\">\u53ef\u6263\u9664\u8d39\u7528\uff1a\u5408\u7406\u4e0e\u98ce\u9669\u4e4b\u95f4\u7684\u754c\u9650<\/h3>\n<p style=\"text-align: justify;\" data-start=\"1173\" data-end=\"1358\">\u53ef\u6263\u9664\u8d39\u7528\u662f\u6307\u5141\u8bb8\u4ece\u6536\u5165\u4e2d\u6263\u9664\u4ee5\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u7684\u91d1\u989d\uff0c\u4f46\u524d\u63d0\u662f\u8be5\u8d39\u7528\u5fc5\u987b\u6ee1\u8db3\u7b2c78\/2014\/TT-BTC\u53f7\u901a\u77e5\u7b2c6\u6761\u89c4\u5b9a\u7684\u6240\u6709\u6761\u4ef6\u3002\u5177\u4f53\u5982\u4e0b\uff1a<\/p>\n<ul style=\"text-align: justify;\" data-start=\"1360\" data-end=\"1559\">\n<li data-start=\"1360\" data-end=\"1422\">\n<p data-start=\"1362\" data-end=\"1422\">\u5408\u6cd5\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u8d39\u7528<\/p>\n<\/li>\n<li data-start=\"1423\" data-end=\"1463\">\n<p data-start=\"1425\" data-end=\"1463\">\u62e5\u6709\u5b8c\u6574\u6709\u6548\u7684\u53d1\u7968\u548c\u6587\u4ef6<\/p>\n<\/li>\n<li data-start=\"1464\" data-end=\"1559\">\n<p data-start=\"1466\" data-end=\"1559\">\u5982\u679c\u4ef7\u503c\u4e3a 2000 \u4e07\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\uff0c\u5219\u5fc5\u987b\u6709\u975e\u73b0\u91d1\u652f\u4ed8\u6587\u4ef6\u3002<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"1561\" data-end=\"1800\">\u5bb9\u6613\u5728\u7a0e\u52a1\u7ed3\u7b97\u4e2d\u6392\u9664\u7684\u8d39\u7528\uff1a\u8d85\u8fc7\u6263\u9664\u8d39\u7528\u603b\u989d15%\u7684\u62db\u5f85\u8d39\u3001\u884c\u653f\u7f5a\u6b3e\u3001\u8d85\u8fc7\u9650\u989d\u7684\u4e2a\u4eba\u8d37\u6b3e\u5229\u606f\u8d39\u7528\u3001\u672a\u767b\u8bb0\u8d44\u4ea7\u7684\u6298\u65e7\u8d39\u7528\u3001\u6ca1\u6709\u53d1\u7968\u7684\u8d39\u7528\u2026\u2026<\/p>\n<p style=\"text-align: justify;\" data-start=\"1802\" data-end=\"1942\">\u505a\u597d\u6210\u672c\u6709\u6548\u6027\u7ba1\u63a7\uff0c\u4e0d\u4ec5\u6709\u5229\u4e8e\u51cf\u5c11\u5e94\u7eb3\u7a0e\u989d\uff0c\u8fd8\u80fd\u5728\u7a0e\u52a1\u7a3d\u67e5\u4e2d\u8d77\u5230\u9632\u8303\u98ce\u9669\u7684\u5c4f\u969c\u3002<\/p>\n<h3 style=\"text-align: justify;\" data-start=\"1944\" data-end=\"1991\">\u5176\u4ed6\u6536\u5165\uff1a\u5bb9\u6613\u88ab\u5ffd\u89c6\u7684\u9879\u76ee<\/h3>\n<p style=\"text-align: justify;\" data-start=\"1993\" data-end=\"2144\">\u5176\u4ed6\u6536\u5165\u662f\u6307\u6b63\u5e38\u4e1a\u52a1\u8fd0\u8425\u4e4b\u5916\u4ea7\u751f\u7684\u6536\u5165\uff0c\u4f46\u4ecd\u9700\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\u3002\u5305\u62ec\uff1a<\/p>\n<ul style=\"text-align: justify;\" data-start=\"2146\" data-end=\"2336\">\n<li data-start=\"2146\" data-end=\"2178\">\n<p data-start=\"2148\" data-end=\"2178\">\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f<\/p>\n<\/li>\n<li data-start=\"2179\" data-end=\"2195\">\n<p data-start=\"2181\" data-end=\"2195\">\u6c47\u7387\u5229\u606f<\/p>\n<\/li>\n<li data-start=\"2196\" data-end=\"2242\">\n<p data-start=\"2198\" data-end=\"2242\">\u6e05\u7b97\u3001\u51fa\u552e\u8d44\u4ea7\u6536\u5165<\/p>\n<\/li>\n<li data-start=\"2243\" data-end=\"2279\">\n<p data-start=\"2245\" data-end=\"2279\">\u62e8\u5907\u8f6c\u56de\u6536\u5165<\/p>\n<\/li>\n<li data-start=\"2280\" data-end=\"2336\">\n<p data-start=\"2282\" data-end=\"2336\">\u6765\u81ea\u5408\u8d44\u4f01\u4e1a\u548c\u8054\u8425\u4f01\u4e1a\u7684\u6536\u76ca<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"2338\" data-end=\"2473\">\u4f01\u4e1a\u7ecf\u5e38\u4f1a\u9519\u8fc7\u6216\u5728\u9519\u8bef\u7684\u65f6\u95f4\u8bb0\u5f55\u8fd9\u4e9b\u9879\u76ee\uff0c\u5c24\u5176\u662f\u5728\u671f\u95f4\u6ca1\u6709\u6536\u5230\u5b9e\u9645\u73b0\u91d1\u6d41\u7684\u60c5\u51b5\u4e0b\u3002<\/p>\n<h3 style=\"text-align: justify;\" data-start=\"2475\" data-end=\"2525\">\u7ed3\u8f6c\u635f\u5931\uff1a\u4e0d\u5bb9\u9519\u8fc7\u7684\u597d\u5904<\/h3>\n<p style=\"text-align: justify;\" data-start=\"2527\" data-end=\"2731\">\u6839\u636e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5728\u5e74\u5ea6\u5185\u53d1\u751f\u4e8f\u635f\uff0c\u53ef\u4ee5\u5c06\u8be5\u4e8f\u635f\u7ed3\u8f6c\u81f3\u4ee5\u540e\u5e74\u5ea6\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u6700\u957f\u8fde\u7eed5\u5e74\u3002<\/p>\n<p style=\"text-align: justify;\" data-start=\"2733\" data-end=\"2781\">\u7136\u800c\uff0c\u4e3a\u4e86\u80fd\u591f\u8f6c\u79fb\u635f\u5931\uff0c\u4f01\u4e1a\u5fc5\u987b\uff1a<\/p>\n<ul style=\"text-align: justify;\" data-start=\"2782\" data-end=\"2930\">\n<li data-start=\"2782\" data-end=\"2818\">\n<p data-start=\"2784\" data-end=\"2818\">\u53ca\u65f6\u7533\u62a5\u7ed3\u7b97<\/p>\n<\/li>\n<li data-start=\"2819\" data-end=\"2881\">\n<p data-start=\"2821\" data-end=\"2881\">\u7a0e\u52a1\u673a\u5173\u7684\u786e\u8ba4\uff08\u5982\u7ecf\u5ba1\u8ba1\u6216\u68c0\u67e5\uff09<\/p>\n<\/li>\n<li data-start=\"2882\" data-end=\"2930\">\n<p data-start=\"2884\" data-end=\"2930\">\u4e0d\u8981\u9519\u8fc7\u540e\u7eed\u5e74\u4efd\u7684\u58f0\u660e<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"2932\" data-end=\"3077\">\u4e3b\u52a8\u89c4\u5212\u8f6c\u79fb\u635f\u5931\u5e76\u51c6\u786e\u8bb0\u5f55\u635f\u5931\u6709\u52a9\u4e8e\u4f01\u4e1a\u4eab\u53d7\u5408\u6cd5\u7684\u7a0e\u6536\u4f18\u60e0\uff0c\u907f\u514d\u5728\u6700\u7ec8\u7ed3\u7b97\u65f6\u88ab\u53d6\u6d88\u8d44\u683c\u3002<\/p>\n<h2 style=\"text-align: justify;\" data-start=\"210\" data-end=\"289\">\u5982\u4f55\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u516c\u5f0f\u3001\u7a0e\u7387\u548c\u793a\u4f8b<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\uff0c\u9700\u8981\u6839\u636e\u7ecf\u8425\u6210\u679c\uff0c\u6309\u7167\u89c4\u5b9a\u8fd0\u7528\u8ba1\u7a0e\u516c\u5f0f\u6765\u786e\u5b9a\u3002\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\uff0c\u4e0d\u80fd\u4ec5\u4ec5\u4f9d\u636e\u4f1a\u8ba1\u5229\u6da6\uff0c\u8fd8\u5fc5\u987b\u6839\u636e\u5b9e\u9645\u53d1\u751f\u7684\u8d39\u7528\u3001\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3001\u4eab\u53d7\u7684\u4f18\u60e0\u653f\u7b56\u7b49\u8fdb\u884c\u8c03\u6574\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u516c\u5f0f<\/b><\/h3>\n<p style=\"text-align: justify;\" data-start=\"291\" data-end=\"554\">\u4f01\u4e1a\u5728\u5145\u5206\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u6784\u6210\u8981\u7d20\uff08\u6536\u5165\u3001\u5141\u8bb8\u6263\u9664\u7684\u8d39\u7528\u3001\u5176\u4ed6\u6536\u76ca\u3001\u53ef\u4ee5\u7ed3\u8f6c\u7684\u4e8f\u635f\uff09\u540e\uff0c\u6309\u7167\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u89c4\u5b9a\u7684\u516c\u5f0f\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u989d\u3002<\/p>\n<table style=\"width: 100%; border-collapse: collapse;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u989d=[\uff08\u6536\u5165-\u53ef\u6263\u9664\u8d39\u7528\uff09+\u5176\u4ed6\u6536\u5165-\u53ef\u7ed3\u8f6c\u4e8f\u635f]\u00d7\u7a0e\u7387<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\" data-start=\"695\" data-end=\"917\">\u8be5\u516c\u5f0f\u53cd\u6620\u4e86\u4f01\u4e1a\u7ee9\u6548\u4e0e\u7eb3\u7a0e\u4e49\u52a1\u4e4b\u95f4\u7684\u76f4\u63a5\u5173\u7cfb\u3002\u4e00\u7f8e\u5143\u7684\u8d39\u7528\u6263\u9664\u4e0d\u5f53\u6216\u4e00\u9879\u5176\u4ed6\u6536\u5165\u9879\u76ee\u88ab\u9057\u6f0f\uff0c\u90fd\u53ef\u80fd\u5bfc\u81f4\u5e94\u7eb3\u7a0e\u989d\u51fa\u73b0\u91cd\u5927\u504f\u5dee\u3002<\/p>\n<h3 style=\"text-align: justify;\" data-start=\"919\" data-end=\"948\">\u9002\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u7387\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u516c\u5f0f\u4e2d\u6700\u540e\u4e00\u4e2a\u91cd\u8981\u56e0\u7d20\uff0c\u76ee\u524d\u901a\u5e38\u89c4\u5b9a\u572820%\u3002\u7136\u800c\uff0c\u7a0e\u7387\u5e76\u975e\u603b\u662f\u56fa\u5b9a\u7684\u3002\u6839\u636e\u7ecf\u8425\u9886\u57df\u3001\u9879\u76ee\u89c4\u6a21\u6216\u6295\u8d44\u6fc0\u52b1\u653f\u7b56\u7684\u4e0d\u540c\uff0c\u4f01\u4e1a\u53ef\u80fd\u4eab\u53d7\u8f83\u4f4e\u7684\u4f18\u60e0\u7a0e\u7387\uff0c\u751a\u81f3\u5728\u4e00\u5b9a\u65f6\u671f\u5185\u514d\u7a0e\u6216\u51cf\u7a0e\u3002<\/span><\/p>\n<figure id=\"attachment_3012\" aria-describedby=\"caption-attachment-3012\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3012\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-suat-TNDN-ap-dung.png\" alt=\"Thu\u1ebf su\u1ea5t TNDN \u00e1p d\u1ee5ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-suat-TNDN-ap-dung.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-suat-TNDN-ap-dung-300x200.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-suat-TNDN-ap-dung-1024x683.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-suat-TNDN-ap-dung-768x512.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-suat-TNDN-ap-dung-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3012\" class=\"wp-caption-text\">\u9002\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u7387\u89c4\u5b9a\u7684\u6cd5\u5f8b\u4f9d\u636e\u8f7d\u4e8e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c11\u6761\uff0c\u5e76\u5728\u653f\u5e9c\u7b2c218\/2013\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u6709\u8be6\u7ec6\u89c4\u5b9a\u3002<\/span><\/p>\n<div class=\"_tableContainer_80l1q_1\" style=\"text-align: justify;\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"1179\" data-end=\"1737\">\n<caption><b>\u9002\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u6c47\u603b\u8868<\/b><\/caption>\n<thead data-start=\"1179\" data-end=\"1262\">\n<tr data-start=\"1179\" data-end=\"1262\">\n<th style=\"text-align: center;\" data-start=\"1179\" data-end=\"1233\" data-col-size=\"md\"><strong data-start=\"1181\" data-end=\"1207\">\u76ee\u7684<\/strong><\/th>\n<th style=\"text-align: center;\" data-start=\"1233\" data-end=\"1262\" data-col-size=\"md\"><strong data-start=\"1235\" data-end=\"1256\">\u9002\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1347\" data-end=\"1737\">\n<tr data-start=\"1347\" data-end=\"1430\">\n<td style=\"text-align: center;\" data-start=\"1347\" data-end=\"1400\" data-col-size=\"md\">\u5e38\u89c4\u4e1a\u52a1<\/td>\n<td style=\"text-align: center;\" data-col-size=\"md\" data-start=\"1400\" data-end=\"1430\">20%<\/td>\n<\/tr>\n<tr data-start=\"1431\" data-end=\"1514\">\n<td style=\"text-align: center;\" data-start=\"1431\" data-end=\"1484\" data-col-size=\"md\">\u6210\u7acb\u672a\u6ee12\u5e74\u7684\u65b0\u4f01\u4e1a<\/td>\n<td style=\"text-align: center;\" data-col-size=\"md\" data-start=\"1484\" data-end=\"1514\">20%<\/td>\n<\/tr>\n<tr data-start=\"1515\" data-end=\"1619\">\n<td style=\"text-align: center;\" data-start=\"1515\" data-end=\"1568\" data-col-size=\"md\">\u6295\u8d44\u4f18\u60e0\u884c\u4e1a\u548c\u5730\u533a\u7684\u4f01\u4e1a<\/td>\n<td style=\"text-align: center;\" data-col-size=\"md\" data-start=\"1568\" data-end=\"1619\">10%\u300115%\u6216\u6839\u636e\u5177\u4f53\u653f\u7b56\u8c41\u514d\u3001\u51cf\u514d<\/td>\n<\/tr>\n<tr data-start=\"1620\" data-end=\"1737\">\n<td style=\"text-align: center;\" data-start=\"1620\" data-end=\"1673\" data-col-size=\"md\">\u6559\u80b2\u3001\u536b\u751f\u3001\u73af\u5883\u7b49\u9886\u57df\u7684\u4f01\u4e1a\u3002<\/td>\n<td style=\"text-align: center;\" data-col-size=\"md\" data-start=\"1673\" data-end=\"1737\">10%\u6fc0\u52b1\u53ef\u5728\u6574\u4e2a\u9879\u76ee\u751f\u547d\u5468\u671f\u5185\u5e94\u7528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 style=\"text-align: justify;\" data-start=\"1813\" data-end=\"1854\">\u8bf4\u660e\u5982\u4f55\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u793a\u4f8b<\/h3>\n<p style=\"text-align: justify;\" data-start=\"1856\" data-end=\"1933\">\u5047\u8bbe ABC \u516c\u53f8 2024 \u8d22\u653f\u5e74\u5ea6\u7684\u8d22\u52a1\u6570\u636e\u5982\u4e0b\uff1a<\/p>\n<div class=\"_tableContainer_80l1q_1\" style=\"text-align: justify;\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"1935\" data-end=\"2399\">\n<thead data-start=\"1935\" data-end=\"1991\">\n<tr data-start=\"1935\" data-end=\"1991\">\n<th style=\"text-align: center;\" data-start=\"1935\" data-end=\"1964\" data-col-size=\"sm\">\u76ee\u6807<\/th>\n<th style=\"text-align: center;\" data-start=\"1964\" data-end=\"1991\" data-col-size=\"sm\">\u91d1\u989d\uff08\u8d8a\u5357\u76fe\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2050\" data-end=\"2399\">\n<tr data-start=\"2050\" data-end=\"2107\">\n<td style=\"text-align: center;\" data-start=\"2050\" data-end=\"2079\" data-col-size=\"sm\">\u51c0\u6536\u5165<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"2079\" data-end=\"2107\">10.000.000.000<\/td>\n<\/tr>\n<tr data-start=\"2108\" data-end=\"2165\">\n<td style=\"text-align: center;\" data-start=\"2108\" data-end=\"2137\" data-col-size=\"sm\">\u53ef\u6263\u9664\u8d39\u7528<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"2137\" data-end=\"2165\">7.000.000.000<\/td>\n<\/tr>\n<tr data-start=\"2166\" data-end=\"2223\">\n<td style=\"text-align: center;\" data-start=\"2166\" data-end=\"2195\" data-col-size=\"sm\">\u5176\u4ed6\u6536\u5165<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"2195\" data-end=\"2223\">500.000.000<\/td>\n<\/tr>\n<tr data-start=\"2224\" data-end=\"2281\">\n<td style=\"text-align: center;\" data-start=\"2224\" data-end=\"2253\" data-col-size=\"sm\">\u4e8f\u635f\u7ed3\u8f6c\uff082021\u5e74\uff09<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"2253\" data-end=\"2281\">200.000.000<\/td>\n<\/tr>\n<tr data-start=\"2282\" data-end=\"2339\">\n<td style=\"text-align: center;\" data-start=\"2282\" data-end=\"2311\" data-col-size=\"sm\">\u5e94\u7a0e\u6536\u5165<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"2311\" data-end=\"2339\">3.300.000.000<\/td>\n<\/tr>\n<tr data-start=\"2340\" data-end=\"2399\">\n<td style=\"text-align: center;\" data-start=\"2340\" data-end=\"2371\" data-col-size=\"sm\">\u5e94\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0820%\uff09<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"2371\" data-end=\"2399\">660.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u5e94\u7a0e\u6536\u5165\u7531\u4ee5\u4e0b\u516c\u5f0f\u786e\u5b9a\uff1a\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165=\u6536\u5165-\u652f\u51fa+\u5176\u4ed6\u6536\u5165-\u4e8f\u635f\u7ed3\u8f6c\uff0c\u5373100\u4ebf-70\u4ebf+5\u4ebf-2\u4ebf=33\u4ebf\u8d8a\u5357\u76fe<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e94\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e = 33\u4ebf \u00d7 20% = 6.6\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u7b26\u540810%\u4f18\u60e0\u7a0e\u7387\uff0c\u5219\u5e94\u7eb3\u7a0e\u989d\u4ec5\u4e3a3.3\u4ebf\u8d8a\u5357\u76fe\uff0c\u5373\u51cf\u5c11\u4e00\u534a\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u8fd9\u662f\u4fc3\u4f7f\u4f01\u4e1a\u8003\u8651\u5728\u4f18\u60e0\u9886\u57df\/\u5730\u533a\u6295\u8d44\u6761\u4ef6\u7684\u52a8\u529b\u3002<\/span><\/p>\n<p>\u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accountant Network \u8fdb\u884c\u54a8\u8be2\u5e76\u4f7f\u7528\u6211\u4eec\u7684\u670d\u52a1\u3002 <a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue-tndn\/\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u670d\u52a1<\/a> \u6df1\u5165\u3001\u51c6\u786e\u3001\u5408\u6cd5\u3002<\/p>\n<h2 style=\"text-align: justify;\" data-start=\"191\" data-end=\"276\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f1a\u8ba1\uff1a\u6b63\u786e\u8bb0\u5f55\u4ee5\u4fdd\u7559\u4e1a\u52a1\u6210\u679c<\/h2>\n<p style=\"text-align: justify;\" data-start=\"278\" data-end=\"593\">\u5728\u4f01\u4e1a\u4f1a\u8ba1\u5236\u5ea6\u4e2d\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u662f\u4e00\u9879\u5f3a\u5236\u6027\u652f\u51fa\uff0c\u4f46\u7ecf\u5e38\u88ab\u8bb0\u5f55\u5728\u9519\u8bef\u7684\u65f6\u95f4\u3001\u9519\u8bef\u7684\u8d26\u6237\u6216\u9519\u8bef\u7684\u4ea4\u6613\u6027\u8d28\u4e2d\u3002\u8fd9\u5bfc\u81f4 <strong data-start=\"492\" data-end=\"522\">\u4f1a\u8ba1\u5229\u6da6\u504f\u5dee<\/strong>\uff0c\u5f71\u54cd\u8d22\u52a1\u62a5\u544a\u7684\u900f\u660e\u5ea6\u548c\u53ef\u9760\u6027\u3002<\/p>\n<h3 style=\"text-align: justify;\" data-start=\"595\" data-end=\"619\">\u7528\u6237\u5e10\u6237<\/h3>\n<p style=\"text-align: justify;\" data-start=\"621\" data-end=\"719\">\u4f01\u4e1a\u4e3a\u6309\u89c4\u5b9a\u8bb0\u5f55\u548c\u5904\u7406\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u9700\u8981\u5e94\u7528\u4ee5\u4e0b\u4f1a\u8ba1\u79d1\u76ee\uff1a<\/p>\n<ul style=\"text-align: justify;\" data-start=\"721\" data-end=\"987\">\n<li data-start=\"721\" data-end=\"814\">\n<p data-start=\"723\" data-end=\"814\">\u8d26\u6237 8211 \u2013 <em data-start=\"737\" data-end=\"766\">\u5f53\u671f\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528<\/em>\uff1a\u8bb0\u5f55\u7eb3\u7a0e\u671f\u95f4\u53d1\u751f\u7684\u8d39\u7528\u3002<\/p>\n<\/li>\n<li data-start=\"815\" data-end=\"894\">\n<p data-start=\"817\" data-end=\"894\">\u8d26\u6237 3334 \u2013 <em data-start=\"831\" data-end=\"851\">\u5e94\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e<\/em>\uff1a\u76d1\u7763\u56fd\u5bb6\u9884\u7b97\u4e49\u52a1\u3002<\/p>\n<\/li>\n<li data-start=\"895\" data-end=\"987\">\n<p data-start=\"897\" data-end=\"987\">\u8d26\u6237 911 \u2013 <em data-start=\"910\" data-end=\"939\">\u786e\u5b9a\u4e1a\u52a1\u6210\u679c<\/em>\uff1a\u5c06\u7a0e\u8d39\u8f6c\u5165\u7ecf\u8425\u6210\u679c\u3002<\/p>\n<\/li>\n<\/ul>\n<div class=\"_tableContainer_80l1q_1\" style=\"text-align: justify;\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"1016\" data-end=\"1468\">\n<thead data-start=\"1016\" data-end=\"1106\">\n<tr data-start=\"1016\" data-end=\"1106\">\n<th style=\"text-align: center;\" data-start=\"1016\" data-end=\"1065\" data-col-size=\"md\"><strong data-start=\"1018\" data-end=\"1039\">\u4f1a\u8ba1\u804c\u4e1a<\/strong><\/th>\n<th style=\"text-align: center;\" data-start=\"1065\" data-end=\"1106\" data-col-size=\"sm\"><strong data-start=\"1067\" data-end=\"1090\">\u4f1a\u8ba1\u5206\u5f55<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1197\" data-end=\"1468\">\n<tr data-start=\"1197\" data-end=\"1287\">\n<td style=\"text-align: center;\" data-start=\"1197\" data-end=\"1246\" data-col-size=\"md\">\u8bb0\u5f55\u5e94\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1246\" data-end=\"1287\">\u8d1f\u503a <strong data-start=\"1251\" data-end=\"1262\">\u8d26\u6237 8211<\/strong> \/ \u6709 <strong data-start=\"1268\" data-end=\"1279\">\u8d26\u6237 3334<\/strong><\/td>\n<\/tr>\n<tr data-start=\"1288\" data-end=\"1377\">\n<td style=\"text-align: center;\" data-start=\"1288\" data-end=\"1336\" data-col-size=\"md\">\u5411\u56fd\u5bb6\u9884\u7b97\u7f34\u7eb3\u7a0e\u6b3e\u65f6<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1336\" data-end=\"1377\">\u8d1f\u503a <strong data-start=\"1341\" data-end=\"1352\">\u8d26\u6237 3334<\/strong> \/ \u6709 <strong data-start=\"1358\" data-end=\"1373\">\u8d26\u6237 111, 112<\/strong><\/td>\n<\/tr>\n<tr data-start=\"1378\" data-end=\"1468\">\n<td style=\"text-align: center;\" data-start=\"1378\" data-end=\"1427\" data-col-size=\"md\">\u5c06\u7a0e\u8d39\u8f6c\u5165\u7ecf\u8425\u6210\u679c<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1427\" data-end=\"1468\">\u8d1f\u503a <strong data-start=\"1432\" data-end=\"1442\">\u8d26\u6237 911<\/strong> \/ \u6709 <strong data-start=\"1448\" data-end=\"1459\">\u8d26\u6237 8211<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<blockquote><p><em>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-tndn\/\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u670d\u52a1\u4ef7\u683c\u8868<\/a><\/em><\/p><\/blockquote>\n<h2 class=\"absolute end-0 flex items-end\">\u5173\u4e8e\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u4e00\u4e9b\u8bf4\u660e<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\" data-start=\"1501\" data-end=\"1754\">\u5f53\u4f1a\u8ba1\u6536\u5165\u4e0e\u5e94\u7a0e\u6536\u5165\u4e4b\u95f4\u5b58\u5728\u5dee\u5f02\uff08\u7531\u4e8e\u6536\u5165\/\u8d39\u7528\u786e\u8ba4\u65f6\u95f4\u4e0d\u540c\u800c\u5bfc\u81f4\u7684\uff09\u65f6\uff0c\u4f01\u4e1a\u9700\u8981\u6309\u7167\u4f1a\u8ba1\u51c6\u5219\u7684\u89c4\u5b9a\u786e\u8ba4\u9012\u5ef6\u6240\u5f97\u7a0e\u3002 <a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/huong-dan-thuc-hien-chuan-muc-ke-toan-so-17-thue-thu-nhap-doanh-nghiep-3621.html\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8ba1\u51c6\u5219\u7b2c17\u53f7<\/a> \u2013 \u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/p>\n<figure id=\"attachment_3011\" aria-describedby=\"caption-attachment-3011\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3011\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Mot-so-luu-y-ve-thue-TNDN-hoan-lai.png\" alt=\"M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 thu\u1ebf TNDN ho\u00e3n l\u1ea1i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Mot-so-luu-y-ve-thue-TNDN-hoan-lai.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Mot-so-luu-y-ve-thue-TNDN-hoan-lai-300x200.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Mot-so-luu-y-ve-thue-TNDN-hoan-lai-1024x683.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Mot-so-luu-y-ve-thue-TNDN-hoan-lai-768x512.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Mot-so-luu-y-ve-thue-TNDN-hoan-lai-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3011\" class=\"wp-caption-text\">\u5173\u4e8e\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u4e00\u4e9b\u8bf4\u660e<\/figcaption><\/figure>\n<p style=\"text-align: justify;\" data-start=\"1756\" data-end=\"1827\">\u5bf9\u4e8e\u6709\u4ee5\u4e0b\u4ea4\u6613\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u8fd9\u4e00\u70b9\u5c24\u5176\u91cd\u8981\uff1a<\/p>\n<ul style=\"text-align: justify;\" data-start=\"1828\" data-end=\"2002\">\n<li data-start=\"1828\" data-end=\"1900\">\n<p data-start=\"1830\" data-end=\"1900\">\u6839\u636e\u7a0e\u52a1\u548c\u4f1a\u8ba1\u89c4\u5b9a\uff0c\u5bf9\u56fa\u5b9a\u8d44\u4ea7\u6309\u4e0d\u540c\u671f\u9650\u8ba1\u63d0\u6298\u65e7\u3002<\/p>\n<\/li>\n<li data-start=\"1901\" data-end=\"2002\">\n<p data-start=\"1903\" data-end=\"2002\">\u574f\u8d26\u51c6\u5907\u5728\u4f1a\u8ba1\u4e2d\u88ab\u786e\u8ba4\uff0c\u4f46\u5728\u8ba1\u7b97\u7a0e\u6b3e\u65f6\u6ca1\u6709\u4f5c\u4e3a\u5408\u7406\u8d39\u7528\u6263\u9664\u3002<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"2004\" data-end=\"2204\">\u672a\u80fd\u6b63\u786e\u786e\u8ba4\u9012\u5ef6\u7a0e\u9879\u53ef\u80fd\u5bfc\u81f4\u865a\u5047\u7684\u4f1a\u8ba1\u5229\u6da6\u3001\u626d\u66f2\u8d22\u52a1\u6307\u6807\u5e76\u5f71\u54cd\u7ba1\u7406\u4eba\u5458\u3001\u6295\u8d44\u8005\u6216\u4fe1\u8d37\u673a\u6784\u7684\u51b3\u7b56\u3002<\/p>\n<h2 style=\"text-align: justify;\" data-start=\"5052\" data-end=\"5097\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u76f8\u5173\u5e38\u89c1\u9519\u8bef<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5c65\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e49\u52a1\u7684\u8fc7\u7a0b\u4e2d\uff0c\u5f88\u591a\u4f01\u4e1a\u7ecf\u5e38\u4f1a\u72af\u4e00\u4e9b\u5e38\u89c1\u7684\u9519\u8bef\uff0c\u4ece\u800c\u5bfc\u81f4\u8d22\u52a1\u98ce\u9669\u548c\u88ab\u7a0e\u52a1\u673a\u5173\u5904\u7f5a\u7684\u98ce\u9669\u3002\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong>\u9519\u8bef\u8bb0\u5f55\u8d39\u7528<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5178\u578b\u7684\u9519\u8bef\u4e4b\u4e00\u662f\u4f7f\u7528\u975e\u6cd5\u53d1\u7968\u548c\u6587\u4ef6\uff0c\u6216\u8005\u7f3a\u5c11\u5fc5\u8981\u7684\u6587\u4ef6\u3002\u6b64\u5916\uff0c\u8bb8\u591a\u4f01\u4e1a\u4ecd\u7136\u4ee5\u73b0\u91d1\u652f\u4ed8\u8d85\u51fa\u5141\u8bb8\u9650\u989d\u7684\u8d39\u7528\u3002\u8fd9\u4e9b\u8d39\u7528\u867d\u7136\u5728\u4e1a\u52a1\u6027\u8d28\u4e0a\u5408\u7406\uff0c\u4f46\u4e0d\u7b26\u5408\u6cd5\u5f8b\u6807\u51c6\uff0c\u5728\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u5f88\u5bb9\u6613\u88ab\u5168\u90e8\u6263\u9664\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong>\u9057\u6f0f\u6216\u9519\u8bef\u7533\u62a5\u7ed3\u8f6c\u635f\u5931<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u672a\u80fd\u51c6\u786e\u8ffd\u8e2a\u524d\u51e0\u5e74\u53d1\u751f\u7684\u4e8f\u635f\uff0c\u6216\u5fd8\u8bb0\u5728\u6700\u7ec8\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u7533\u62a5\u7ed3\u8f6c\u4e8f\u635f\u3002\u8fd9\u4e00\u9519\u8bef\u5bfc\u81f4\u4f01\u4e1a\u4e27\u5931\u5408\u6cd5\u7684\u6240\u5f97\u7a0e\u62b5\u6263\u6743\u5229\uff0c\u5e76\u4e0d\u5f97\u4e0d\u7f34\u7eb3\u6bd4\u5b9e\u9645\u5e94\u7f34\u989d\u66f4\u591a\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong>\u5e94\u7a0e\u6536\u5165\u4e0e\u514d\u7a0e\u6536\u5165\u7684\u6df7\u6dc6<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53e6\u4e00\u4e2a\u5e38\u89c1\u7684\u9519\u8bef\u662f\u6df7\u6dc6\u5e94\u7a0e\u6536\u5165\u548c\u514d\u7a0e\u6536\u5165\u3002\u4e0d\u51c6\u786e\u7684\u8ba4\u5b9a\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u9519\u8bef\u8ba1\u7b97\u5176\u5e94\u7eb3\u7a0e\u989d\uff0c\u8fdb\u800c\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u91cd\u65b0\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5e94\u7eb3\u7a0e\u989d\u3002<\/span><\/p>\n<figure id=\"attachment_3010\" aria-describedby=\"caption-attachment-3010\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3010\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-sai-sot-pho-bien-doanh-nghiep-de-mac-lien-quan-den-thue-TNDN.png\" alt=\"Nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn doanh nghi\u1ec7p d\u1ec5 m\u1eafc li\u00ean quan \u0111\u1ebfn thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-sai-sot-pho-bien-doanh-nghiep-de-mac-lien-quan-den-thue-TNDN.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-sai-sot-pho-bien-doanh-nghiep-de-mac-lien-quan-den-thue-TNDN-300x200.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-sai-sot-pho-bien-doanh-nghiep-de-mac-lien-quan-den-thue-TNDN-1024x683.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-sai-sot-pho-bien-doanh-nghiep-de-mac-lien-quan-den-thue-TNDN-768x512.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-sai-sot-pho-bien-doanh-nghiep-de-mac-lien-quan-den-thue-TNDN-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3010\" class=\"wp-caption-text\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u76f8\u5173\u5e38\u89c1\u9519\u8bef<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><strong>\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u9519\u8bef<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u4e9b\u4f01\u4e1a\u5bf9\u56fa\u5b9a\u8d44\u4ea7\u7684\u4f7f\u7528\u65f6\u95f4\u3001\u6709\u6548\u6298\u65e7\u65b9\u6cd5\u7b49\u89c4\u5b9a\u4e0d\u751a\u4e86\u89e3\uff0c\u5bfc\u81f4\u4f01\u4e1a\u5728\u8ba1\u7b97\u6240\u5f97\u7a0e\u65f6\u6f0f\u8ba1\u6298\u65e7\u8d39\u7528\uff0c\u589e\u52a0\u5e94\u7eb3\u7a0e\u989d\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong>\u7533\u62a5\u884c\u653f\u8fdd\u6cd5\u884c\u4e3a<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u903e\u671f\u63d0\u4ea4\u5b63\u5ea6\u9884\u7f34\u7a0e\u7533\u62a5\u8868\u6216\u4f7f\u7528\u9519\u8bef\u8868\u683c\u7684\u60c5\u51b5\u5c61\u89c1\u4e0d\u9c9c\u3002\u5c3d\u7ba1\u8fd9\u4e9b\u53ea\u662f\u884c\u653f\u5931\u8bef\uff0c\u4f46\u4ecd\u53ef\u80fd\u5bfc\u81f4\u7f5a\u6b3e\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6b20\u7f34\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e38\u89c1\u9519\u8bef\u6c47\u603b<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u9519\u8bef<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7ed3\u679c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9519\u8bef\u8bb0\u5f55\u8d39\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u975e\u6cd5\u53d1\u7968\u548c\u6587\u4ef6\uff1b\u6587\u4ef6\u7f3a\u5931\uff1b\u73b0\u91d1\u652f\u4ed8\u8d85\u8fc7\u9650\u989d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u8d39\u7528\u5168\u90e8\u6d88\u9664<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9057\u6f0f\u6216\u9519\u8bef\u7533\u62a5\u7ed3\u8f6c\u635f\u5931<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672a\u8bb0\u5f55\u524d\u51e0\u5e74\u53d1\u751f\u7684\u635f\u5931\uff1b\u5fd8\u8bb0\u5728\u6700\u7ec8\u7ed3\u7b97\u7533\u62a5\u4e2d\u7533\u62a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e27\u5931\u62b5\u6263\u6743\uff0c\u9700\u7f34\u7eb3\u66f4\u591a\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165\u4e0e\u514d\u7a0e\u6536\u5165\u7684\u6df7\u6dc6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672a\u80fd\u51c6\u786e\u533a\u5206\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u56e0\u9519\u8bef\u8ba1\u7b97\u4e49\u52a1\u800c\u91cd\u65b0\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u9519\u8bef<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672a\u91c7\u7528\u6b63\u786e\u7684\u4f7f\u7528\u5e74\u9650\u548c\u6298\u65e7\u65b9\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65e0\u6548\u6298\u65e7\u8d39\u7528\uff0c\u589e\u52a0\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7f34\u7a0e\u989d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u884c\u653f\u8fdd\u6cd5\u884c\u4e3a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e34\u65f6\u62a5\u7a0e\u8868\u63d0\u4ea4\u5ef6\u8fdf\uff1b\u4f7f\u7528\u4e86\u4e0d\u6b63\u786e\u7684\u8868\u683c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u884c\u653f\u5904\u7f5a\u53ca\u4f01\u4e1a\u6240\u5f97\u7a0e\u6b20\u7f34<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u4f01\u4e1a\u6240\u5f97\u7a0e\u65b9\u9762\u7684\u5efa\u8bae\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6709\u6548\u7ba1\u7406\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u9700\u8981\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u8fd8\u9700\u8981\u79ef\u6781\u5236\u5b9a\u5408\u9002\u7684\u8d22\u52a1\u7b56\u7565\u3002\u4ee5\u4e0b\u5efa\u8bae\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u7a0e\u52a1\u4e49\u52a1\u3001\u964d\u4f4e\u98ce\u9669\u5e76\u63d0\u5347\u8d22\u52a1\u4fe1\u8a89\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u7ed9\u4f01\u4e1a\u7684 4 \u6761\u5efa\u8bae\u603b\u7ed3<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 26.0521%;\"><b>\u63a8\u8350<\/b><\/td>\n<td style=\"text-align: center; width: 73.2465%;\"><b>\u597d\u5904<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.0521%;\"><span style=\"font-weight: 400;\">\u6807\u51c6\u5316\u4f1a\u8ba1\u548c\u7a0e\u52a1\u6d41\u7a0b<\/span><\/td>\n<td style=\"text-align: center; width: 73.2465%;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u900f\u660e\u3001\u8d26\u76ee\u6e05\u6670\u3001\u6613\u4e8e\u6838\u5bf9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.0521%;\"><span style=\"font-weight: 400;\">\u4e3b\u52a8\u7a0e\u52a1\u7b79\u5212<\/span><\/td>\n<td style=\"text-align: center; width: 73.2465%;\"><span style=\"font-weight: 400;\">\u5229\u7528\u4e8f\u635f\u7ed3\u8f6c\u3001\u7a0e\u6536\u4f18\u60e0\u548c\u5408\u7406\u7684\u6210\u672c\u5206\u644a\uff0c\u51cf\u8f7b\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d1f\u62c5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.0521%;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u4e13\u4e1a\u670d\u52a1<\/span><\/td>\n<td style=\"text-align: center; width: 73.2465%;\"><span style=\"font-weight: 400;\">\u51cf\u5c11\u9519\u8bef\uff0c\u4f18\u5316\u5e94\u7eb3\u7a0e\u989d\uff0c\u6709\u6548\u5229\u7528\u4f18\u60e0\u653f\u7b56<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.0521%;\"><span style=\"font-weight: 400;\">\u66f4\u65b0\u6cd5\u5f8b\u6587\u4ef6<\/span><\/td>\n<td style=\"text-align: center; width: 73.2465%;\"><span style=\"font-weight: 400;\">\u6839\u636e\u65b0\u89c4\u53ca\u65f6\u8c03\u6574\uff0c\u89c4\u907f\u4f01\u4e1a\u6240\u5f97\u7a0e\u88ab\u5f81\u6536\u6216\u5904\u7f5a\u7684\u98ce\u9669<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\" data-start=\"6637\" data-end=\"6648\">\u603b\u7ed3<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e0d\u4ec5\u662f\u4e00\u9879\u5f3a\u5236\u6027\u7684\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u4f01\u4e1a\u8d22\u52a1\u7ba1\u7406\u6218\u7565\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002\u4e86\u89e3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6027\u8d28\uff0c\u638c\u63e1\u5176\u8ba1\u7b97\u516c\u5f0f\uff0c\u9075\u5faa\u6cd5\u5f8b\u4f9d\u636e\u5e76\u6b63\u786e\u8fdb\u884c\u4f1a\u8ba1\u6838\u7b97\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u5229\u6da6\uff0c\u8fd8\u80fd\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u66f4\u79ef\u6781\u5730\u8fdb\u884c\u8d22\u52a1\u89c4\u5212\uff0c\u5e76\u786e\u4fdd\u4e1a\u52a1\u7684\u53ef\u6301\u7eed\u6027\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6b63\u5728\u5bfb\u627e\u7a0e\u52a1\u7b79\u5212\u3001\u8d39\u7528\u7ba1\u7406\u6216\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u65b9\u9762\u7684\u7efc\u5408\u89e3\u51b3\u65b9\u6848\uff0c, <a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\">\u7a0e\u52a1\u7ed3\u7b97<\/a>, \uff0c\u4e13\u5bb6\u56e2\u961f<\/span><a href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\"><b> MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/a><span style=\"font-weight: 400;\"> \u65f6\u523b\u51c6\u5907\u966a\u4f34\uff0c\u4e3a\u6bcf\u4e00\u4e2a\u8d22\u52a1\u51b3\u7b56\u5e26\u6765\u5b89\u5fc3\u548c\u6548\u7387\u3002<\/span><\/p>\n<h3><b>MAN \u4f01\u4e1a\u6240\u5f97\u7a0e\u670d\u52a1\u8054\u7cfb\u65b9\u5f0f \u2013 Master Accountant Network<\/b><\/h3>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"1050\" data-end=\"1215\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/li>\n<li style=\"text-align: justify;\" data-start=\"1050\" data-end=\"1215\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/li>\n<li style=\"text-align: justify;\" data-start=\"1050\" data-end=\"1215\">\u7535\u5b50\u90ae\u4ef6\uff1a <a class=\"cursor-pointer\" rel=\"noopener\" data-start=\"1201\" data-end=\"1215\">man@man.net.vn<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf TNDN l\u00e0 kho\u1ea3n thu\u1ebf tr\u1ef1c thu quan tr\u1ecdng nh\u1ea5t t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, quy\u1ebft \u0111\u1ecbnh c\u1ed5 t\u1ee9c, qu\u1ef9 ph\u00e1t tri\u1ec3n v\u00e0 \u0111\u1ecbnh gi\u00e1 doanh nghi\u1ec7p. Theo b\u00e1o c\u00e1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2024 \u0111\u1ea1t kho\u1ea3ng 1.997,3 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, [&hellip;]<\/p>","protected":false},"author":2,"featured_media":2119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1599","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1599","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=1599"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1599\/revisions"}],"predecessor-version":[{"id":4806,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1599\/revisions\/4806"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2119"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}