{"id":3399,"date":"2025-09-22T17:03:09","date_gmt":"2025-09-22T10:03:09","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3399"},"modified":"2025-10-03T16:41:01","modified_gmt":"2025-10-03T09:41:01","slug":"phu-luc-uu-dai-thue-tndn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/phu-luc-uu-dai-thue-tndn\/","title":{"rendered":"\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\uff1a\u8be6\u7ec6\u8bf4\u660e\u53ca\u7533\u8bf7\u88682025"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f18\u5148\u9644\u5f55 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> \u662f\u5e2e\u52a9\u4f01\u4e1a\u57282025\u5e74\u4f9d\u6cd5\u6b63\u786e\u5c55\u793a\u81ea\u8eab\u6743\u5229\u3001\u7533\u8bf7\u7a0e\u6536\u4f18\u60e0\u7684\u91cd\u8981\u5de5\u5177\u3002\u672c\u6587\u63d0\u4f9b\u4e86\u9644\u5f55\u7684\u8be6\u7ec6\u7f16\u5236\u8bf4\u660e\u3001\u91cd\u8981\u63d0\u793a\uff0c\u5e76\u63d0\u4f9b\u4e86\u6700\u65b0\u7684\u7533\u8bf7\u8868\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u7a0e\u6536\u6210\u672c\u3001\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u652f\u6301\u53ef\u6301\u7eed\u53d1\u5c55\u6218\u7565\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u6982\u89c8\u9644\u5f55<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u9611\u5c3e <\/span><a href=\"https:\/\/thue.man.net.vn\/uu-dai-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0<\/span><\/a><span style=\"font-weight: 400;\"> \u662f\u4f01\u4e1a\u6709\u6548\u8fd0\u7528\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u7684\u7b2c\u4e00\u6b65\uff0c\u4e5f\u662f\u81f3\u5173\u91cd\u8981\u7684\u4e00\u6b65\u3002\u672c\u6982\u8ff0\u5c06\u9610\u8ff0\u9644\u5f55\u7684\u6027\u8d28\u3001\u4e3b\u8981\u5185\u5bb9\u53ca\u5176\u5728\u4f18\u5316\u7a0e\u6536\u6210\u672c\u3001\u4fdd\u969c\u5408\u6cd5\u6743\u76ca\u3001\u652f\u6301\u8d22\u52a1\u89c4\u5212\u548c\u957f\u671f\u6218\u7565\u6295\u8d44\u65b9\u9762\u7684\u91cd\u8981\u4f5c\u7528\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\u662f\u4ec0\u4e48\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\u8be6\u7ec6\u6c47\u603b\u4e86\u4f01\u4e1a\u53ef\u4eab\u53d7\u7684\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\uff0c\u5305\u62ec\u6309\u9879\u76ee\u3001\u884c\u4e1a\u548c\u9002\u7528\u5730\u533a\u5212\u5206\u7684\u514d\u7a0e\u3001\u51cf\u7a0e\u548c\u4f18\u60e0\u7a0e\u7387\u3002\u6b64\u9644\u5f55\u968f\u7eb3\u7a0e\u7533\u62a5\u5355\u4e00\u540c\u7f16\u5236\uff0c\u5e76\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\uff0c\u4f9b\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u548c\u786e\u8ba4\u4f18\u60e0\u5f85\u9047\u3002<\/span><\/p>\n<figure id=\"attachment_3404\" aria-describedby=\"caption-attachment-3404\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3404\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Phu-luc-uu-dai-thue-TNDN-la-gi.jpg\" alt=\"Ph\u1ee5 l\u1ee5c \u01b0u \u0111\u00e3i thu\u1ebf TNDN l\u00e0 g\u00ec\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Phu-luc-uu-dai-thue-TNDN-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Phu-luc-uu-dai-thue-TNDN-la-gi-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Phu-luc-uu-dai-thue-TNDN-la-gi-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Phu-luc-uu-dai-thue-TNDN-la-gi-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Phu-luc-uu-dai-thue-TNDN-la-gi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3404\" class=\"wp-caption-text\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\u662f\u4ec0\u4e48\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u9644\u5f55\u4e0d\u4ec5\u662f\u4e00\u4efd\u884c\u653f\u6587\u4ef6\uff0c\u8fd8\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3\u6fc0\u52b1\u63aa\u65bd\uff0c\u4e3a\u8d22\u52a1\u89c4\u5212\u3001\u7a0e\u6536\u4f30\u7b97\u548c\u957f\u671f\u6295\u8d44\u7b56\u7565\u63d0\u4f9b\u670d\u52a1\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u7684\u4f5c\u7528\u9644\u5f55<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9644\u5f55 <a href=\"https:\/\/thue.man.net.vn\/uu-dai-thue-tndn-2025\/\">2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56<\/a> \u9644\u4ef6\u5728\u5e2e\u52a9\u4f01\u4e1a\u6709\u6548\u5229\u7528\u7a0e\u6536\u4f18\u60e0\u65b9\u9762\u53d1\u6325\u7740\u5173\u952e\u4f5c\u7528\u3002\u9996\u5148\uff0c\u9644\u4ef6\u662f\u786e\u8ba4\u7a0e\u6536\u4f18\u60e0\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002\u4f01\u4e1a\u586b\u5199\u5e76\u63d0\u4ea4\u5b8c\u6574\u7684\u9644\u4ef6\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u5ba1\u6838\u5e76\u786e\u8ba4\u5176\u7b26\u5408\u4f18\u60e0\u6761\u4ef6\u3002\u8fd9\u6709\u52a9\u4e8e\u907f\u514d\u7ea0\u7eb7\uff0c\u786e\u4fdd\u7a0e\u6b3e\u5230\u4f4d\uff0c\u7ef4\u62a4\u4f01\u4e1a\u7684\u5408\u6cd5\u6743\u76ca\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u4e8c\u662f\u9644\u5f55\u6709\u5229\u4e8e\u4f18\u5316\u4f01\u4e1a\u6240\u5f97\u7a0e\u6210\u672c\u3002<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u884c\u4e1a\u3001\u9879\u76ee\u3001\u5730\u533a\u548c\u4f18\u60e0\u7a0e\u7387\u4fe1\u606f\u5b8c\u6574\u51c6\u786e\u5730\u5448\u73b0\u65f6\uff0c\u4f01\u4e1a\u53ef\u4ee5\u7533\u8bf7\u5408\u9002\u7684\u4f18\u60e0\u7a0e\u7387\uff0c\u4ece\u800c\u964d\u4f4e\u6210\u672c\u3002\u8fd9\u662f\u4f01\u4e1a\u7ba1\u7406\u73b0\u91d1\u6d41\u3001\u8282\u7701\u6210\u672c\u548c\u518d\u6295\u8d44\u4e8e\u4e1a\u52a1\u6d3b\u52a8\u7684\u91cd\u8981\u5de5\u5177\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u7b2c\u4e09\uff0c\u9644\u5f55\u652f\u6301\u957f\u671f\u53d1\u5c55\u6218\u7565\u3002<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u6e05\u6670\u7684\u6fc0\u52b1\u673a\u5236\uff0c\u4f01\u4e1a\u53ef\u4ee5\u9884\u6d4b\u73b0\u91d1\u6d41\u3001\u89c4\u5212\u6280\u672f\u6295\u5165\u3001\u63d0\u5347\u4ea7\u54c1\u8d28\u91cf\u3001\u62d3\u5c55\u56fd\u5185\u5916\u5e02\u573a\uff0c\u4ece\u800c\u4f7f\u8d22\u52a1\u51b3\u7b56\u548c\u53d1\u5c55\u6218\u7565\u66f4\u52a0\u7cbe\u51c6\u3001\u66f4\u5177\u53ef\u6301\u7eed\u6027\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u6700\u540e\uff0c\u9644\u5f55\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6e05\u6670\u900f\u660e\u7684\u5377\u5b97\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u7a0e\u52a1\u7533\u62a5\u9519\u8bef\uff0c\u964d\u4f4e\u56e0\u7533\u62a5\u4e0d\u5b8c\u6574\u800c\u88ab\u6263\u6b3e\u6216\u7f5a\u6b3e\u7684\u98ce\u9669\u3002\u540c\u65f6\uff0c\u5377\u5b97\u9644\u4ef6\u4e5f\u662f\u4f01\u4e1a\u5728\u7a0e\u52a1\u5ba1\u8ba1\u65f6\u8bc1\u660e\u5956\u52b1\u5408\u6cd5\u6027\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\u4e0d\u4ec5\u662f\u4e00\u4e2a\u884c\u653f\u6587\u4ef6\uff0c\u4e5f\u662f\u4f01\u4e1a\u6700\u5927\u5316\u7a0e\u6536\u4f18\u60e0\u6548\u76ca\u3001\u786e\u4fdd\u6700\u4f18\u6210\u672c\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u6218\u7565\u7684\u91cd\u8981\u5de5\u5177\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u76f8\u5173\u6cd5\u5f8b\u4f9d\u636e\u9644\u5f55<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5408\u6cd5\u3001\u51c6\u786e\u5730\u5efa\u7acb\u548c\u5e94\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u4ef6\uff0c\u4f01\u4e1a\u9700\u8981\u4f9d\u8d56\u91cd\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002\u8fd9\u4e9b\u6587\u4ef6\u660e\u786e\u4e86\u4f18\u60e0\u653f\u7b56\u7684\u53d7\u76ca\u4eba\u3001\u5177\u4f53\u4f18\u60e0\u63aa\u65bd\uff0c\u4ee5\u53ca\u5982\u4f55\u5efa\u7acb\u9644\u4ef6\u548c\u63d0\u4ea4\u6587\u4ef6\u7684\u8be6\u7ec6\u8bf4\u660e\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u4e3b\u8981\u7684\u6cd5\u5f8b\u4f9d\u636e\uff0c\u5e2e\u52a9\u4f01\u4e1a\u53c2\u8003\u5e76\u786e\u4fdd\u7533\u62a5\u7684\u900f\u660e\u5ea6\u548c\u9075\u5b88\u56fd\u5bb6\u6cd5\u89c4\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\u4f18\u60e0\u653f\u7b56\u76f8\u5173\u6cd5\u5f8b\u4f9d\u636e\u6c47\u603b\u8868\u9644\u4ef6<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u4e3b\u8981\u5185\u5bb9\u9644\u5f55<\/b><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-thue-thu-nhap-doanh-nghiep-2008-66935.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2008\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \uff082020\u5e74\u4fee\u8ba2\u8865\u5145\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u7a0e\u6536\u4f18\u60e0\u7684\u53d7\u76ca\u4eba\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u53ca\u9002\u7528\u539f\u5219\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2025\u5e74\u6700\u65b0\u5b9e\u65bd\u6307\u5bfc\u901a\u544a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8be6\u7ec6\u8bf4\u660e\u5982\u4f55\u51c6\u5907\u9644\u5f55\u3001\u6587\u4ef6\u5185\u5bb9\u3001\u63d0\u4ea4\u7a0b\u5e8f\u548c\u76f8\u5173\u624b\u7eed\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5173\u4e8e\u5206\u884c\u4e1a\u3001\u5206\u5730\u533a\u7a0e\u6536\u4f18\u60e0\u7684\u6cd5\u4ee4\u548c\u51b3\u5b9a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u5404\u884c\u4e1a\u3001\u5404\u5730\u533a\u3001\u91cd\u70b9\u9879\u76ee\u7684\u4f18\u60e0\u7a0e\u7387\u3001\u514d\u7a0e\u3001\u51cf\u7a0e\u653f\u7b56\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u8c01\u6709\u8d44\u683c\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\uff1f<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u6709\u6743\u8bbe\u7acb\u548c\u9002\u7528\u4f18\u60e0\u9644\u5f55\u3002 <a href=\"https:\/\/thue.man.net.vn\/thue-tndn-2025\/\">2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e<\/a>\u53ea\u6709\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u6807\u51c6\u7684\u4f01\u4e1a\u624d\u6709\u8d44\u683c\u4eab\u53d7\u6b64\u9879\u4f18\u60e0\u3002\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u60e0\u884c\u4e1a\uff1a\u5c5e\u4e8e\u56fd\u5bb6\u9f13\u52b1\u6295\u8d44\u5e76\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u7684\u9886\u57df\u7684\u4f01\u4e1a\uff0c\u5982\u9ad8\u65b0\u6280\u672f\u3001\u6e05\u6d01\u80fd\u6e90\u3001\u6218\u7565\u4ea7\u54c1\u751f\u4ea7\u7b49\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9879\u76ee\u6240\u5728\u5730\uff1a\u4f01\u4e1a\u5c06\u9879\u76ee\u5b9e\u65bd\u5728\u9f13\u52b1\u6295\u8d44\u7684\u5730\u533a\uff0c\u5982\u5de5\u4e1a\u56ed\u533a\u3001\u9ad8\u65b0\u533a\u3001\u7ecf\u6d4e\u7279\u533a\u7b49\uff0c\u8fd9\u662f\u786e\u5b9a\u5404\u5730\u533a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u6761\u4ef6\u7684\u91cd\u8981\u56e0\u7d20\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91cd\u70b9\u9879\u76ee\uff1a\u91cd\u70b9\u9879\u76ee\u8bc1\u7167\u9f50\u5168\u7684\u4f01\u4e1a\uff0c\u786e\u4fdd\u8d44\u91d1\u89c4\u6a21\u3001\u8bc1\u7167\u7b26\u5408\u6cd5\u5b9a\u6807\u51c6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7c7b\u578b\uff1a\u5305\u62ec\u4e00\u4eba\u6216\u591a\u4eba\u6709\u9650\u8d23\u4efb\u516c\u53f8\u3001\u80a1\u4efd\u516c\u53f8\u3001\u5408\u4f19\u4f01\u4e1a\u3001\u79c1\u8425\u4f01\u4e1a\u3002\u4ee5\u4e0a\u4f01\u4e1a\u7c7b\u578b\u987b\u6309\u89c4\u5b9a\u683c\u5f0f\u5efa\u7acb\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u9644\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8ff0\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u89c4\u5b9a\uff0c\u7f16\u5236\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u9644\u4ef6\uff0c\u5e76\u63d0\u4f9b\u9f50\u5168\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4ee5\u4fbf\u7a0e\u52a1\u673a\u5173\u4f9d\u6cd5\u8bc4\u4f30\u548c\u786e\u8ba4\uff0c\u65e2\u786e\u4fdd\u4f01\u4e1a\u4f9d\u6cd5\u4eab\u53d7\u4f18\u60e0\u653f\u7b56\uff0c\u53c8\u80fd\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u4f01\u4e1a\u5728\u7eb3\u7a0e\u7533\u62a5\u3001\u7f34\u7eb3\u8fc7\u7a0b\u4e2d\u7684\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u9644\u5f55\u4e3b\u8981\u5185\u5bb9<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b8c\u6574\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\u5e76\u975e\u7b80\u5355\u7684\u4fe1\u606f\u6e05\u5355\uff0c\u800c\u662f\u4e00\u4efd\u5e2e\u52a9\u4f01\u4e1a\u5c55\u793a\u7a0e\u6536\u4f18\u60e0\u3001\u89c4\u907f\u6cd5\u5f8b\u98ce\u9669\u548c\u4f18\u5316\u6210\u672c\u7684\u91cd\u8981\u6587\u4ef6\u3002\u8be5\u9644\u5f55\u5e94\u5305\u542b\u4ee5\u4e0b\u90e8\u5206\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5546\u4e1a\u4fe1\u606f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4fe1\u606f\u90e8\u5206\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u4ef6\u4e2d\u6700\u57fa\u7840\u3001\u6700\u91cd\u8981\u7684\u90e8\u5206\uff0c\u56e0\u4e3a\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u8ba4\u5b9a\u4f01\u4e1a\u8eab\u4efd\u548c\u7a0e\u6536\u4f18\u60e0\u5f85\u9047\u7684\u4f9d\u636e\u3002\u63d0\u4f9b\u5b8c\u6574\u51c6\u786e\u7684\u4fe1\u606f\u6709\u52a9\u4e8e\u9644\u4ef6\u7684\u5408\u6cd5\u6027\u548c\u900f\u660e\u5ea6\uff0c\u5e76\u907f\u514d\u8bc4\u4f30\u8fc7\u7a0b\u4e2d\u7684\u6cd5\u5f8b\u98ce\u9669\u3002\u4ee5\u4e0b\u662f\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u7684\u5185\u5bb9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u4e1a\u4fe1\u606f\uff1a\u660e\u786e\u6807\u660e\u4f01\u4e1a\u3001\u7a0e\u52a1\u4ee3\u7801\u548c\u8054\u7cfb\u5730\u5740\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eab\u53d7\u4f18\u60e0\u7684\u884c\u4e1a\u548c\u5730\u533a\uff1a\u662f\u786e\u5b9a\u6309\u884c\u4e1a\u3001\u6309\u5730\u533a\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u6761\u4ef6\u7684\u4f9d\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u4f18\u60e0\uff1a\u9002\u7528\u7684\u514d\u7a0e\u3001\u51cf\u7a0e\u548c\u4f18\u60e0\u7a0e\u7387\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc1\u660e\u7b26\u5408\u5956\u52b1\u8d44\u683c\u7684\u6587\u4ef6\uff1a\u5305\u62ec\u8bb8\u53ef\u8bc1\u3001\u5408\u540c\u3001\u62a5\u544a\u548c\u76f8\u5173\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b7e\u540d\u786e\u8ba4\uff1a\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u9644\u4ef6\u65f6\uff0c\u786e\u4fdd\u9644\u4ef6\u7684\u5408\u6cd5\u6027\u548c\u6709\u6548\u6027\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u5b9e\u65bd\u6fc0\u52b1\u63aa\u65bd\u7684\u884c\u4e1a\u548c\u5730\u533a<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\u4e2d\uff0c\u5173\u4e8e\u9002\u7528\u6fc0\u52b1\u63aa\u65bd\u7684\u4e1a\u52a1\u7ebf\u548c\u9879\u76ee\u533a\u57df\u90e8\u5206\u975e\u5e38\u91cd\u8981\uff0c\u56e0\u4e3a\u5b83\u51c6\u786e\u5730\u5b9a\u4e49\u4e86\u4f01\u4e1a\u53ef\u4eab\u53d7\u7684\u7a0e\u6536\u4f18\u60e0\u3002\u6b63\u786e\u7533\u62a5\u4e1a\u52a1\u7ebf\u548c\u9879\u76ee\u533a\u57df\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u51c6\u786e\u8bc4\u4f30\u6fc0\u52b1\u6761\u4ef6\uff0c\u540c\u65f6\u907f\u514d\u53ef\u80fd\u5bfc\u81f4\u4f18\u60e0\u635f\u5931\u7684\u9519\u8bef\u3002\u8be5\u90e8\u5206\u8981\u6c42\u4f01\u4e1a\u6e05\u6670\u5730\u5217\u660e\u4e1a\u52a1\u7ebf\u548c\u9879\u76ee\u533a\u57df\uff0c\u786e\u4fdd\u9644\u5f55\u7684\u900f\u660e\u3001\u5408\u6cd5\u548c\u5b8c\u6574\u3002<\/span><\/p>\n<figure id=\"attachment_3403\" aria-describedby=\"caption-attachment-3403\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3403\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Noi-dung-chinh-cua-phu-luc-uu-dai-thue-TNDN.jpg\" alt=\"N\u1ed9i dung ch\u00ednh c\u1ee7a ph\u1ee5 l\u1ee5c \u01b0u \u0111\u00e3i thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Noi-dung-chinh-cua-phu-luc-uu-dai-thue-TNDN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Noi-dung-chinh-cua-phu-luc-uu-dai-thue-TNDN-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Noi-dung-chinh-cua-phu-luc-uu-dai-thue-TNDN-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Noi-dung-chinh-cua-phu-luc-uu-dai-thue-TNDN-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Noi-dung-chinh-cua-phu-luc-uu-dai-thue-TNDN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3403\" class=\"wp-caption-text\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u9644\u5f55\u4e3b\u8981\u5185\u5bb9<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u8425\u9879\u76ee\uff1a\u4f01\u4e1a\u5fc5\u987b\u6839\u636e\u8425\u4e1a\u6267\u7167\u6b63\u786e\u5217\u51fa\u7ecf\u8425\u9879\u76ee\uff0c\u5e76\u6838\u5b9e\u8be5\u7ecf\u8425\u9879\u76ee\u662f\u5426\u5728\u7a0e\u6536\u4f18\u60e0\u8303\u56f4\u5185\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9879\u76ee\u5730\u533a\uff1a\u5199\u660e\u9879\u76ee\u5730\u5740\u3001\u5de5\u4e1a\u56ed\u533a\u3001\u9ad8\u65b0\u6280\u672f\u56ed\u533a\u6216\u56fd\u5bb6\u9f13\u52b1\u6295\u8d44\u5730\u533a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91cd\u8981\u6027\uff1a\u884c\u4e1a\u548c\u5730\u533a\u662f\u51b3\u5b9a\u4f01\u4e1a\u53ef\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u6c34\u5e73\u7684\u4e24\u4e2a\u4e3b\u8981\u56e0\u7d20\u3002\u6b64\u6b65\u9aa4\u51fa\u73b0\u9519\u8bef\u53ef\u80fd\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u635f\u5931\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u7a0e\u6536\u4f18\u60e0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u4f18\u60e0\u90e8\u5206\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\uff0c\u56e0\u4e3a\u5b83\u51c6\u786e\u5730\u5b9a\u4e49\u4e86\u4f01\u4e1a\u4eab\u6709\u7684\u8d22\u52a1\u5229\u76ca\u3002\u6e05\u6670\u5730\u5217\u660e\u6bcf\u9879\u4f18\u60e0\u2014\u2014\u5305\u62ec\u514d\u7a0e\u3001\u51cf\u7a0e\u548c\u4f18\u60e0\u7a0e\u7387\u2014\u2014\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u5feb\u901f\u51c6\u786e\u5730\u8bc4\u4f30\u6587\u4ef6\uff0c\u907f\u514d\u6df7\u6dc6\u3002\u540c\u65f6\uff0c\u6709\u5173\u4f18\u60e0\u7684\u8be6\u7ec6\u4fe1\u606f\u4e5f\u662f\u4f01\u4e1a\u5236\u5b9a\u8d22\u52a1\u8ba1\u5212\u3001\u9884\u6d4b\u73b0\u91d1\u6d41\u548c\u4f18\u5316\u7a0e\u52a1\u6210\u672c\u7684\u91cd\u8981\u4f9d\u636e\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514d\u7a0e\uff1a\u660e\u786e\u514d\u7a0e\u671f\u9650\u53ca\u514d\u7a0e\u989d\u5ea6\uff0c\u4f8b\u5982\u9879\u76ee\u524d4\u5e74\u514d\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51cf\u7a0e\uff1a\u8f93\u5165\u51cf\u7a0e\u767e\u5206\u6bd4\u6216\u91d1\u989d\uff0c\u4f8b\u5982\uff0c\u51cf\u5c11\u672a\u6765 5 \u5e74\u7684\u5e94\u7f34\u7a0e\u6b3e 50%\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u60e0\u7a0e\u7387\uff1a\u8f93\u5165\u9002\u7528\u4e8e\u8be5\u4e1a\u52a1\u7684\u7279\u6b8a\u7a0e\u7387\uff0c\u4f8b\u5982 10% \u800c\u4e0d\u662f\u6b63\u5e38\u7684 20%\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be6\u7ec6\u5217\u51fa\u6fc0\u52b1\u63aa\u65bd\uff0c\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u8f7b\u677e\u8bc4\u4f30\uff0c\u907f\u514d\u6df7\u6dc6\uff0c\u540c\u65f6\u4f01\u4e1a\u4e5f\u6709\u8d22\u52a1\u89c4\u5212\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8bc1\u660e\u6709\u8d44\u683c\u83b7\u5f97\u5956\u52b1\u7684\u6587\u4ef6<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bc1\u660e\u4eab\u53d7\u6fc0\u52b1\u6761\u4ef6\u7684\u6587\u4ef6\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u9644\u4ef6\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\uff0c\u56e0\u4e3a\u5b83\u662f\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u786e\u8ba4\u4f01\u4e1a\u7b26\u5408\u4eab\u53d7\u6fc0\u52b1\u6761\u4ef6\u7684\u5408\u6cd5\u8bc1\u636e\u3002\u51c6\u5907\u5404\u7c7b\u6587\u4ef6\u2014\u2014\u5305\u62ec\u9879\u76ee\u8bb8\u53ef\u8bc1\u3001\u9879\u76ee\u62a5\u544a\u3001\u5408\u540c\u3001\u53d1\u7968\u548c\u76f8\u5173\u6587\u4ef6\u2014\u2014\u4e0d\u4ec5\u53ef\u4ee5\u786e\u4fdd\u4f01\u4e1a\u83b7\u5f97\u7a0e\u6536\u4f18\u60e0\uff0c\u8fd8\u80fd\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u8fc7\u7a0b\u4e2d\u51fa\u73b0\u62d2\u7f34\u3001\u5f81\u6536\u6216\u7ea0\u7eb7\u7684\u98ce\u9669\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9879\u76ee\u8bb8\u53ef\u8bc1\uff1a\u786e\u8ba4\u4f01\u4e1a\u6b63\u5728\u5408\u6cd5\u5b9e\u65bd\u8be5\u9879\u76ee\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9879\u76ee\u62a5\u544a\uff1a\u4ecb\u7ecd\u9879\u76ee\u8303\u56f4\u3001\u76ee\u6807\u548c\u8303\u56f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u540c\u3001\u53d1\u7968\u3001\u76f8\u5173\u6587\u4ef6\uff1a\u662f\u8bc1\u660e\u6210\u672c\u3001\u6295\u8d44\u8d44\u91d1\u53ca\u4eab\u53d7\u5956\u52b1\u7684\u6709\u6548\u91d1\u989d\u7684\u4f9d\u636e\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b8c\u6574\u7684\u6587\u4ef6\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u786e\u8ba4\u4f01\u4e1a\u7b26\u5408\u4f18\u60e0\u6761\u4ef6\uff0c\u964d\u4f4e\u88ab\u62d2\u7edd\u6216\u5f81\u6536\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b7e\u540d\u5e76\u786e\u8ba4<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b7e\u5b57\u786e\u8ba4\u90e8\u5206\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u4ef6\u7684\u6700\u540e\u4e00\u6b65\uff0c\u4f46\u81f3\u5173\u91cd\u8981\uff0c\u56e0\u4e3a\u5b83\u786e\u8ba4\u4e86\u6574\u4efd\u6587\u4ef6\u7684\u5408\u6cd5\u6027\u548c\u53ef\u9760\u6027\u3002\u6cd5\u5b9a\u4ee3\u8868\u4eba\u7684\u7b7e\u5b57\u786e\u4fdd\u4e86\u7533\u62a5\u4fe1\u606f\u7684\u51c6\u786e\u6027\u548c\u6cd5\u5f8b\u6548\u529b\uff0c\u800c\u7a0e\u52a1\u673a\u5173\u7684\u786e\u8ba4\u5219\u4f7f\u9644\u4ef6\u5177\u6709\u6cd5\u5f8b\u6548\u529b\u548c\u6b63\u5f0f\u6027\u3002\u5168\u9762\u843d\u5b9e\u6b64\u6b65\u9aa4\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u7ea0\u7eb7\uff0c\u786e\u4fdd\u957f\u671f\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u5e76\u83b7\u5f97\u7a0e\u52a1\u673a\u5173\u7684\u6b63\u5f0f\u8ba4\u53ef\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6cd5\u5b9a\u4ee3\u8868\u4eba\u7b7e\u5b57\uff1a\u786e\u8ba4\u6240\u7533\u62a5\u4fe1\u606f\u51c6\u786e\u3001\u5408\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u786e\u8ba4\uff1a\u662f\u9644\u4ef6\u5177\u6709\u6cd5\u5f8b\u6548\u529b\u7684\u6b63\u5f0f\u6807\u5fd7\uff0c\u8bc1\u660e\u4f01\u4e1a\u6309\u89c4\u5b9a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4f7f\u9644\u5f55\u6210\u4e3a\u6cd5\u5f8b\u6587\u4ef6\u3001\u907f\u514d\u7ea0\u7eb7\u5e76\u786e\u4fdd\u957f\u671f\u7a0e\u6536\u4f18\u60e0\u7684\u5f3a\u5236\u6027\u6b65\u9aa4\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u9644\u5f55\u7f16\u5236\u8bf4\u660e<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4fdd\u969c\u6743\u76ca\u5e76\u9075\u5b88\u6cd5\u5f8b\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\u7684\u7f16\u5236\u5fc5\u987b\u51c6\u786e\u5b8c\u6574\u3002\u6b64\u6d41\u7a0b\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u8bc1\u660e\u5176\u7b26\u5408\u4f18\u60e0\u6761\u4ef6\uff0c\u8fd8\u80fd\u4f5c\u4e3a\u7a0e\u52a1\u673a\u5173\u4ee5\u900f\u660e\u7684\u65b9\u5f0f\u8bc4\u4f30\u548c\u786e\u8ba4\u4f18\u60e0\u7684\u4f9d\u636e\u3002\u4ee5\u4e0b\u8bf4\u660e\u5c06\u8be6\u7ec6\u8bf4\u660e\u4ece\u786e\u5b9a\u6761\u4ef6\u3001\u51c6\u5907\u6587\u4ef6\u3001\u586b\u5199\u9644\u5f55\u4fe1\u606f\u5230\u5ba1\u6838\u63d0\u4ea4\u7684\u6bcf\u4e2a\u6b65\u9aa4\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u6709\u6548\u7533\u8bf7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u5e76\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c\u4e00\u6b65\uff1a\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u6761\u4ef6<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4ed4\u7ec6\u6838\u67e5\u5404\u9879\u56e0\u7d20\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u6fc0\u52b1\u6761\u4ef6\u3002\u9996\u5148\uff0c\u786e\u5b9a\u4e1a\u52a1\u8303\u56f4\u662f\u5426\u5728\u6fc0\u52b1\u6e05\u5355\u5185\u3002\u5176\u6b21\uff0c\u6838\u67e5\u9879\u76ee\u5b9e\u65bd\u533a\u57df\u662f\u5426\u5728\u6295\u8d44\u6fc0\u52b1\u533a\u5185\uff0c\u91cd\u70b9\u9879\u76ee\u662f\u5426\u5df2\u83b7\u5f97\u5b8c\u6574\u8bb8\u53ef\u5e76\u8fbe\u5230\u89c4\u5b9a\u7684\u8d44\u672c\u89c4\u6a21\u3002\u540c\u65f6\uff0c\u6838\u67e5\u9879\u76ee\u8bb8\u53ef\u8bc1\u3001\u9879\u76ee\u62a5\u544a\u3001\u5408\u540c\u3001\u53d1\u7968\u7b49\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u3002\u786e\u8ba4\u6761\u4ef6\u6b63\u786e\u662f\u786e\u4fdd\u9644\u4ef6\u6709\u6548\u548c\u7a0e\u6536\u4f18\u60e0\u7684\u91cd\u8981\u6b65\u9aa4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c 2 \u6b65\uff1a\u51c6\u5907\u6587\u4ef6<\/b><\/h3>\n<figure id=\"attachment_3401\" aria-describedby=\"caption-attachment-3401\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3401\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Huong-dan-lap-phu-luc-uu-dai-thue-TNDN.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c \u01b0u \u0111\u00e3i thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Huong-dan-lap-phu-luc-uu-dai-thue-TNDN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Huong-dan-lap-phu-luc-uu-dai-thue-TNDN-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Huong-dan-lap-phu-luc-uu-dai-thue-TNDN-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Huong-dan-lap-phu-luc-uu-dai-thue-TNDN-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Huong-dan-lap-phu-luc-uu-dai-thue-TNDN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3401\" class=\"wp-caption-text\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u9644\u5f55\u7f16\u5236\u8bf4\u660e<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u6536\u96c6\u8425\u4e1a\u6267\u7167\u3001\u9879\u76ee\u8bb8\u53ef\u8bc1\u3001\u5408\u540c\u3001\u53d1\u7968\u7b49\u76f8\u5173\u6587\u4ef6\u3002\u9f50\u5168\u7684\u6587\u4ef6\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u8f7b\u677e\u8bc4\u4f30\u548c\u786e\u8ba4\u4f01\u4e1a\u662f\u5426\u7b26\u5408\u6fc0\u52b1\u8d44\u683c\uff0c\u5e76\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u4f01\u4e1a\u88ab\u62d2\u6216\u88ab\u5f81\u6536\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c\u4e09\u6b65\uff1a\u586b\u5199\u9644\u5f55\u4fe1\u606f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6309\u7167\u89c4\u5b9a\u683c\u5f0f\u51c6\u5907\u9644\u5f55\uff0c\u6e05\u6670\u5217\u660e\u4f18\u60e0\u653f\u7b56\u3001\u9002\u7528\u7a0e\u7387\u3001\u514d\u7a0e\u548c\u51cf\u7a0e\u671f\u9650\u3002\u4fe1\u606f\u5fc5\u987b\u51c6\u786e\u900f\u660e\uff0c\u4ee5\u4fbf\u7a0e\u52a1\u673a\u5173\u8f7b\u677e\u8bc4\u4f30\uff0c\u5e76\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u6709\u6548\u7684\u8d22\u52a1\u89c4\u5212\u4f9d\u636e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c\u56db\u6b65\uff1a\u68c0\u67e5\u5e76\u63d0\u4ea4\u9644\u5f55<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u62a5\u9001\u524d\uff0c\u9700\u5ba1\u6838\u9644\u4ef6\u53ca\u968f\u9644\u8d44\u6599\u7684\u6240\u6709\u5185\u5bb9\uff0c\u5e76\u7b7e\u7f72\u6cd5\u5b9a\u4ee3\u8868\u4eba\u59d3\u540d\u53ca\u6ce8\u660e\u8d23\u4efb\u4eba\u3002\u62a5\u9001\u524d\uff0c\u4f01\u4e1a\u9700\u5c06\u9644\u4ef6\u53ca\u8d44\u6599\u62a5\u9001\u81f3\u76f4\u5c5e\u7a0e\u52a1\u673a\u5173\u6216\u901a\u8fc7\u7535\u5b50\u4fe1\u606f\u95e8\u6237\u7f51\u7ad9\u3002\u7ecf\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u786e\u8ba4\u540e\uff0c\u9644\u4ef6\u6b63\u5f0f\u751f\u6548\uff0c\u786e\u4fdd\u4f01\u4e1a\u4f9d\u6cd5\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\uff0c\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u9644\u5f55\u8868<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u6839\u636e\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u89c4\u5b9a\u5236\u5b9a\u7684\u79d1\u6280\u578b\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u9644\u4ef6\u6837\u672c\uff1a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/mau-033dtndn-phu-luc-thue-tndn-duoc-uu-dai-doi-voi-doanh-nghiep-khoa-hoc-cong-nghe-moi-nhat-2025-210145.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8868\u683c 03-3D\/TNDN<\/span><\/a><span style=\"font-weight: 400;\">\uff0c\u81ea2025\u5e7410\u67081\u65e5\u8d77\u751f\u6548\uff0c\u4e0e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-40-2025-TT-BTC-sua-doi-Thong-tu-linh-vuc-quan-ly-thue-phan-dinh-tham-quyen-661397.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">40\/2025\/TT-BTC \u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\"> \u8c03\u6574 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">80\/2021\/TT-BTC \u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9644\u4ef6\u4e0d\u4ec5\u662f\u7533\u62a5\u6587\u4ef6\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u4f9d\u6cd5\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u7684\u91cd\u8981\u6cd5\u5f8b\u5de5\u5177\u3002\u4f01\u4e1a\u9700\u8981\u51c6\u786e\u900f\u660e\u5730\u586b\u5199\uff0c\u5e76\u9644\u4e0a\u5b8c\u6574\u7684\u6587\u4ef6\uff0c\u4ee5\u786e\u4fdd\u8bc4\u4f30\u6d41\u7a0b\u987a\u5229\u8fdb\u884c\u3002\u6b64\u5916\uff0c\u4f01\u4e1a\u8fd8\u9700\u8981\u53ca\u65f6\u66f4\u65b0\u6cd5\u5f8b\u548c\u6307\u5bfc\u6027\u6587\u4ef6\u7684\u53d8\u5316\uff0c\u4ee5\u907f\u514d\u51fa\u73b0\u9519\u8bef\u6216\u5229\u76ca\u635f\u5931\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u7f16\u5236\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\u65f6\u5e38\u89c1\u7684\u9519\u8bef<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u51c6\u5907\u548c\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u9644\u4ef6\u7684\u8fc7\u7a0b\u4e2d\uff0c\u4f01\u4e1a\u7ecf\u5e38\u4f1a\u9047\u5230\u4e00\u4e9b\u5e38\u89c1\u7684\u9519\u8bef\u3002\u8fd9\u4e9b\u9519\u8bef\u4e0d\u4ec5\u4f1a\u5bfc\u81f4\u9644\u4ef6\u88ab\u62d2\uff0c\u8fd8\u53ef\u80fd\u5e26\u6765\u8d22\u52a1\u635f\u5931\u6216\u6cd5\u5f8b\u98ce\u9669\u3002\u8bc6\u522b\u548c\u4e86\u89e3\u5e38\u89c1\u9519\u8bef\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u5907\u51c6\u786e\u7684\u6587\u4ef6\u3001\u586b\u5199\u900f\u660e\u7684\u4fe1\u606f\u5e76\u9075\u5b88\u6cd5\u89c4\uff0c\u4ece\u800c\u786e\u4fdd\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u653f\u7b56\u5f97\u5230\u5145\u5206\u5e94\u7528\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u7f16\u5236\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\u65f6\u5e38\u89c1\u9519\u8bef\u603b\u7ed3<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u9759\u606f\u6001<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e38\u89c1\u9519\u8bef<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u89e3\u91ca\/\u540e\u679c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6587\u4ef6\u4e0d\u5b8c\u6574\u6216\u65e0\u6548<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7f3a\u5c11\u6267\u7167\u3001\u5408\u540c\u3001\u53d1\u7968\u6216\u76f8\u5173\u6587\u4ef6\uff0c\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u62d2\u7edd\u9644\u5f55\uff0c\u4f7f\u4f01\u4e1a\u5931\u53bb\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9519\u8bef\u7533\u62a5\u7684\u804c\u4e1a\u4fe1\u606f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u672a\u5217\u5165\u4f18\u60e0\u540d\u5355\u7684\u884c\u4e1a\uff0c\u4e0d\u80fd\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9879\u76ee\u533a\u57df\u7533\u62a5\u9519\u8bef<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5982\u679c\u9879\u76ee\u4e0d\u5728\u4f18\u60e0\u533a\u57df\u5185\u4f46\u4ecd\u8fdb\u884c\u7533\u62a5\uff0c\u5219\u9644\u4ef6\u5c06\u88ab\u9a73\u56de\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u7387\u6216\u514d\u7a0e\/\u51cf\u7a0e\u671f\u9519\u8bef<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0d\u6b63\u786e\u7533\u62a5\u7a0e\u7387\u6216\u4f18\u60e0\u671f\u5c06\u5bfc\u81f4\u5931\u53bb\u4f18\u60e0\uff0c\u5e76\u53ef\u80fd\u88ab\u5f81\u6536\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6ca1\u6709\u53ca\u65f6\u4e86\u89e3\u6cd5\u5f8b\u6216\u6307\u5bfc\u6587\u4ef6\u7684\u53d8\u5316<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5957\u7528\u65e7\u89c4\u5b9a\uff0c\u5bb9\u6613\u4ea7\u751f\u8fdd\u6cd5\u9644\u52a0\uff0c\u589e\u52a0\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u505a\u9644\u5f55\u4f46\u4e0d\u63d0\u4ea4\u6cd5\u5f8b\u6587\u4ef6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7531\u4e8e\u7f3a\u4e4f\u968f\u9644\u6587\u4ef6\uff0c\u7a0e\u52a1\u673a\u5173\u65e0\u6cd5\u8bc4\u4f30\u798f\u5229\uff0c\u4ece\u800c\u5bfc\u81f4\u7533\u8bf7\u88ab\u62d2\u7edd\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b7e\u540d\u6216\u786e\u8ba4\u7f3a\u5931\u6216\u4e0d\u6b63\u786e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5982\u679c\u6ca1\u6709\u6cd5\u5b9a\u4ee3\u8868\u4eba\u7b7e\u5b57\u6216\u8005\u7a0e\u52a1\u673a\u5173\u6ca1\u6709\u786e\u8ba4\uff0c\u8be5\u9644\u4ef6\u4e0d\u5177\u6709\u6cd5\u5f8b\u6548\u529b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u7533\u8bf7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u7684\u98ce\u9669\u53ca\u6ce8\u610f\u4e8b\u9879\u9644\u5f55<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u9644\u4ef6\u5e26\u6765\u4e86\u8bb8\u591a\u91cd\u8981\u7684\u597d\u5904\uff0c\u4f46\u51c6\u5907\u548c\u5e94\u7528\u4e0d\u5f53\u4f1a\u7ed9\u4f01\u4e1a\u5e26\u6765\u8bb8\u591a\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6cd5\u5f8b\u98ce\u9669<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u7533\u62a5\u7684\u884c\u4e1a\u3001\u9879\u76ee\u9886\u57df\u4fe1\u606f\u4e0d\u51c6\u786e\uff0c\u6216\u672a\u5b8c\u5168\u6ee1\u8db3\u6fc0\u52b1\u6761\u4ef6\uff0c\u5219\u9644\u4ef6\u5c06\u5931\u6548\u3002\u8fd9\u4e0d\u4ec5\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u65e0\u6cd5\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u653f\u7b56\uff0c\u8fd8\u53ef\u80fd\u5f15\u53d1\u4e0e\u7a0e\u52a1\u673a\u5173\u7684\u6cd5\u5f8b\u7ea0\u7eb7\uff0c\u5f71\u54cd\u4f01\u4e1a\u58f0\u8a89\u548c\u957f\u671f\u7ecf\u8425\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u91d1\u878d\u98ce\u9669<\/b><\/h3>\n<figure id=\"attachment_3406\" aria-describedby=\"caption-attachment-3406\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3406\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-va-luu-y-khi-ap-dung-phu-luc-uu-dai-thue-TNDN.jpg\" alt=\"R\u1ee7i ro v\u00e0 l\u01b0u \u00fd khi \u00e1p d\u1ee5ng ph\u1ee5 l\u1ee5c \u01b0u \u0111\u00e3i thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-va-luu-y-khi-ap-dung-phu-luc-uu-dai-thue-TNDN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-va-luu-y-khi-ap-dung-phu-luc-uu-dai-thue-TNDN-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-va-luu-y-khi-ap-dung-phu-luc-uu-dai-thue-TNDN-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-va-luu-y-khi-ap-dung-phu-luc-uu-dai-thue-TNDN-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-va-luu-y-khi-ap-dung-phu-luc-uu-dai-thue-TNDN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3406\" class=\"wp-caption-text\">\u7533\u8bf7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u7684\u98ce\u9669\u53ca\u6ce8\u610f\u4e8b\u9879\u9644\u5f55<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u7533\u62a5\u4e0d\u51c6\u786e\u3001\u8bb0\u5f55\u4e0d\u5b8c\u6574\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e76\u5904\u4ee5\u7f5a\u6b3e\uff0c\u8fd9\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u7f34\u7eb3\u5927\u91cf\u7a0e\u6b3e\uff0c\u9020\u6210\u8d44\u91d1\u538b\u529b\uff0c\u5f71\u54cd\u6295\u8d44\u73b0\u91d1\u6d41\u548c\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u66f4\u6539\u9879\u76ee\u3001\u884c\u4e1a\u6216\u5730\u70b9\u65f6\u8bf7\u6ce8\u610f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u9879\u76ee\u3001\u4e1a\u52a1\u7ebf\u3001\u5b9e\u65bd\u5730\u70b9\u53d1\u751f\u53d8\u5316\u65f6\uff0c\u4f01\u4e1a\u9700\u4e3b\u52a8\u66f4\u65b0\u8c03\u6574\u9644\u4ef6\uff0c\u7ef4\u62a4\u9644\u4ef6\u7684\u5408\u6cd5\u6027\uff0c\u7ee7\u7eed\u4f9d\u6cd5\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u907f\u514d\u6743\u5229\u6d41\u5931\u6216\u8fdd\u6cd5\u8fdd\u89c4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5efa\u8bae\u4e0e\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u534f\u8c03<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u9879\u76ee\u3001\u4e1a\u52a1\u7ebf\u3001\u5b9e\u65bd\u5730\u70b9\u53d1\u751f\u53d8\u5316\u65f6\uff0c\u4f01\u4e1a\u9700\u4e3b\u52a8\u66f4\u65b0\u8c03\u6574\u9644\u4ef6\uff0c\u7ef4\u62a4\u9644\u4ef6\u7684\u5408\u6cd5\u6027\uff0c\u7ee7\u7eed\u4f9d\u6cd5\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u907f\u514d\u6743\u5229\u6d41\u5931\u6216\u8fdd\u6cd5\u8fdd\u89c4\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6b63\u786e\u5e94\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\u7684\u597d\u5904<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u5e76\u59a5\u5584\u8fd0\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u63aa\u65bd\u9644\u5f55\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u8fd8\u80fd\u5e26\u6765\u8bf8\u591a\u5b9e\u9645\u6548\u76ca\u3002\u4ece\u8282\u7701\u7a0e\u52a1\u6210\u672c\u3001\u63d0\u5347\u58f0\u8a89\u548c\u5e02\u573a\u5730\u4f4d\u3001\u652f\u6301\u53ef\u6301\u7eed\u53d1\u5c55\u6218\u7565\u5230\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u6bcf\u4e00\u9879\u6548\u76ca\u90fd\u5bf9\u4f18\u5316\u8d22\u52a1\u72b6\u51b5\u548c\u589e\u5f3a\u4f01\u4e1a\u7ade\u4e89\u5730\u4f4d\u53d1\u6325\u7740\u91cd\u8981\u4f5c\u7528\u3002\u4e86\u89e3\u8fd9\u4e9b\u6548\u76ca\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5145\u5206\u5229\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u63aa\u65bd\u5e26\u6765\u7684\u597d\u5904\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8282\u7701\u7a0e\u6536\u6210\u672c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6b63\u786e\u51c6\u5907\u5e76\u5e94\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u9644\u4ef6\uff0c\u5373\u53ef\u51c6\u786e\u8ba1\u7b97\u514d\u7a0e\u3001\u51cf\u7a0e\u6216\u4f18\u60e0\u7a0e\u7387\uff0c\u4ece\u800c\u51cf\u8f7b\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d1f\u62c5\u3002\u8fd9\u4e00\u4f18\u52bf\u5728\u6295\u8d44\u9636\u6bb5\u5c24\u4e3a\u91cd\u8981\uff0c\u56e0\u4e3a\u6b64\u65f6\u6210\u672c\u9ad8\u6602\uff0c\u73b0\u91d1\u6d41\u6709\u9650\u3002\u901a\u8fc7\u6fc0\u52b1\u63aa\u65bd\u8282\u7701\u7684\u8d44\u91d1\u53ef\u4ee5\u518d\u6295\u8d44\u4e8e\u751f\u4ea7\u3001\u7814\u53d1\u6216\u4e1a\u52a1\u6269\u5f20\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u63d0\u5347\u5546\u4e1a\u4fe1\u8a89<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 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class=\"wp-caption-text\">\u6b63\u786e\u5e94\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u5f55\u7684\u597d\u5904<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u786e\u8fd0\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u6240\u4ea7\u751f\u7684\u73b0\u91d1\u6d41\uff0c\u4e3a\u4f01\u4e1a\u6295\u8d44\u6280\u672f\u3001\u63d0\u5347\u4ea7\u54c1\u8d28\u91cf\u3001\u62d3\u5c55\u56fd\u5185\u5916\u5e02\u573a\u521b\u9020\u4e86\u6761\u4ef6\u3002\u7531\u6b64\uff0c\u4f01\u4e1a\u7ecf\u8425\u6d3b\u52a8\u4e0d\u4ec5\u5728\u8d22\u52a1\u4e0a\u5b9e\u73b0\u6700\u4f18\uff0c\u800c\u4e14\u4e0e\u53ef\u6301\u7eed\u53d1\u5c55\u6218\u7565\u76f8\u5951\u5408\uff0c\u7b26\u5408\u56fd\u5bb6\u7ecf\u6d4e\u53d1\u5c55\u5bfc\u5411\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 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400;\">\u6b64\u5916\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u9644\u4ef6\u5728\u53ef\u6301\u7eed\u53d1\u5c55\u4e2d\u4e5f\u53d1\u6325\u7740\u6218\u7565\u4f5c\u7528\u3002\u901a\u8fc7\u4f18\u60e0\u653f\u7b56\u8282\u7701\u4e0b\u6765\u7684\u8d44\u91d1\u53ef\u4ee5\u91cd\u65b0\u6295\u8d44\u4e8e\u7814\u53d1\u3001\u63d0\u9ad8\u4ea7\u80fd\u3001\u62d3\u5c55\u56fd\u5185\u5916\u5e02\u573a\uff0c\u540c\u65f6\u7b26\u5408\u56fd\u5bb6\u7ecf\u6d4e\u53d1\u5c55\u65b9\u5411\u3002\u56e0\u6b64\uff0c\u638c\u63e1\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u6761\u4ef6\u3001\u53ca\u65f6\u66f4\u65b0\u6cd5\u5f8b\u6587\u4ef6\u5e76\u6309\u89c4\u5b9a\u51c6\u5907\u9644\u4ef6\uff0c\u662f\u4f01\u4e1a\u6700\u5927\u7a0b\u5ea6\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u7684\u5173\u952e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u59cb\u7ec8\u79ef\u6781\u4e3b\u52a8\u3001\u51c6\u786e\u5730\u7533\u8bf7\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u9644\u5f55\uff0c\u8bf7\u5173\u6ce8\u66f4\u65b0\u7684\u6700\u65b0\u8868\u683c\u3001\u8be6\u7ec6\u8bf4\u660e\u5e76\u83b7\u5f97\u6df1\u5165\u7684\u5efa\u8bae\u3002 <\/span><a href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/a><span style=\"font-weight: 400;\">\u6211\u4eec\u966a\u4f34\u4f01\u4e1a\u8fdb\u884c\u667a\u80fd\u7a0e\u52a1\u7ba1\u7406\u3001\u8d22\u52a1\u4f18\u5316\u548c\u53ef\u6301\u7eed\u53d1\u5c55\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4e0d\u4ec5\u9075\u5b88\u6cd5\u5f8b\uff0c\u800c\u4e14\u63d0\u9ad8\u7ecf\u8425\u6548\u7387\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">","protected":false},"excerpt":{"rendered":"<p>Ph\u1ee5 l\u1ee5c \u01b0u \u0111\u00e3i thu\u1ebf TNDN l\u00e0 c\u00f4ng c\u1ee5 thi\u1ebft y\u1ebfu gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh quy\u1ec1n l\u1ee3i v\u00e0 \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh n\u0103m 2025. 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