{"id":3949,"date":"2025-12-02T13:54:57","date_gmt":"2025-12-02T06:54:57","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3949"},"modified":"2025-12-02T13:54:57","modified_gmt":"2025-12-02T06:54:57","slug":"cong-van-so-5537","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-so-5537\/","title":{"rendered":"\u5b98\u65b9\u901a\u51fd\u7b2c5537\/CT-CS\u53f7\uff1a\u5173\u4e8e\u5904\u7406\u5c11\u62a5\u7a0e\u6b3e\u7684\u6307\u5bfc\u610f\u89c1"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Doanh-nghiep\/Cong-van-5537-CT-CS-2025-nop-nghia-vu-thue-thu-nhap-doanh-nghiep-682073.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6\u7f16\u53f7 5537\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u673a\u5173\u4e8e2025\u5e7411\u670825\u65e5\u53d1\u5e03\u7684\u6587\u4ef6\u5c31\u4f01\u4e1a\u5c11\u62a5\u7a0e\u6b3e\u65f6\u7684\u6743\u5229\u548c\u4e49\u52a1\u63d0\u4f9b\u4e86\u91cd\u8981\u6307\u5bfc\u3002\u8be5\u6587\u4ef6\u6db5\u76d6\u4e86\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u3001\u884c\u653f\u7f5a\u6b3e\u4ee5\u53ca\u4f01\u4e1a\u514d\u4e8e\u5904\u7f5a\u7684\u60c5\u51b5\u7b49\u89c4\u5b9a\uff0c\u6709\u52a9\u4e8e\u4f1a\u8ba1\u5e08\u548c\u9996\u5e2d\u8d22\u52a1\u5b98\u51c6\u5907\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u7684\u6587\u4ef6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7a0e\u52a1\u603b\u5c40\u7684\u7edf\u8ba1\u6570\u636e\uff0c\u5e73\u5747\u6bcf\u5e74\u6709\u8d85\u8fc7121\u5bb6\u4f01\u4e1a\u56e0\u4f1a\u8ba1\u9519\u8bef\u6216\u7eb3\u7a0e\u4e49\u52a1\u8ba1\u7b97\u5931\u8bef\u800c\u5c11\u7f34\u7a0e\u6b3e\u3002\u7b2c5537\/CT-CS\u53f7\u901a\u544a\u901a\u8fc7\u63d0\u4f9b\u5177\u4f53\u6307\u5bfc\u548c\u660e\u786e\u7684\u6cd5\u5f8b\u4f9d\u636e\uff0c\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6b64\u7c7b\u98ce\u9669\u3002\u8bf7\u7ee7\u7eed\u9605\u8bfb\uff0c\u4e86\u89e3\u5982\u4f55\u5728\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u5b9e\u8df5\u4e2d\u5e94\u7528\u8be5\u901a\u544a\u7684\u8be6\u7ec6\u5185\u5bb9\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\u6982\u8ff0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\u65e8\u5728\u6307\u5bfc\u4f01\u4e1a\u6b63\u786e\u5b9e\u65bd2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7684\u5404\u9879\u89c4\u5b9a\uff0c\u5c24\u5176\u662f\u5728\u5c11\u62a5\u7a0e\u6b3e\u65b9\u9762\u3002\u8fd9\u662f\u4e00\u4efd\u91cd\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u51fa\u73b0\u9519\u8bef\u65f6\u660e\u786e\u81ea\u8eab\u7684\u6743\u5229\u548c\u4e49\u52a1\u3002.<\/span><\/p>\n<figure id=\"attachment_3953\" aria-describedby=\"caption-attachment-3953\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3953\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-cong-van-so-5537_-CT-CS.png\" alt=\"T\u1ed5ng quan v\u1ec1 c\u00f4ng v\u0103n s\u1ed1 5537_ CT-CS\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-cong-van-so-5537_-CT-CS.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-cong-van-so-5537_-CT-CS-300x200.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-cong-van-so-5537_-CT-CS-1024x683.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-cong-van-so-5537_-CT-CS-768x512.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-cong-van-so-5537_-CT-CS-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3953\" class=\"wp-caption-text\">\u5b98\u65b9\u6587\u4ef6\u7b2c5537_CT-CS\u53f7\u6982\u8ff0<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c16\u300159\u3001136\u548c142\u6761 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2019\u5e74\u7a0e\u6536\u5f81\u7ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">, \u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\u6709\u5173\u8865\u5145\u7533\u62a5\u3001\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u548c\u8fdd\u89c4\u884c\u653f\u5904\u7f5a\u7684\u539f\u5219\u3002\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\u5c31\u5982\u4f55\u5728\u4f1a\u8ba1\u5b9e\u52a1\u4e2d\u5e94\u7528\u8fd9\u4e9b\u6cd5\u5f8b\u6cd5\u89c4\u63d0\u4f9b\u4e86\u5177\u4f53\u6307\u5bfc\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u4e3a\u4f55\u5e94\u8be5\u5173\u6ce8\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\uff1f<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6\u7f16\u53f7 5537\/CT-CS \u662f\u4e00\u6b3e\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u5de5\u5177\uff0c\u53ef\u5e2e\u52a9\u4f1a\u8ba1\u5e08\u3001\u9996\u5e2d\u8d22\u52a1\u5b98\u548c\u4f01\u4e1a\u4e3b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u5c11\u62a5\u7a0e\u6b3e\u65f6\u7684\u6743\u5229\u548c\u4e49\u52a1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e25\u683c\u9075\u5b88\u7f5a\u6b3e\u548c\u6ede\u7eb3\u91d1\u7684\u539f\u5219\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u5316\u6210\u672c\u5e76\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7a0e\u52a1\u603b\u5c402024\u5e74\u7684\u6570\u636e\uff0c851\u5bb6\u5f7b\u5e95\u4e86\u89e3\u6cd5\u5f8b\u51c6\u5219\u7684\u4f01\u4e1a\uff0c\u56e0\u8fdd\u53cd\u7a0e\u6536\u6cd5\u89c4\u800c\u88ab\u5904\u4ee5\u884c\u653f\u5904\u7f5a\u7684\u4f01\u4e1a\u5e73\u5747\u51cf\u5c11\u4e86301\u5bb6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\uff0c\u4eab\u6709\u514d\u9664\u5904\u7f5a\u7684\u6743\u5229\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u51fd\u89c4\u5b9a\u7684\u907f\u514d\u5904\u7f5a\u7684\u6743\u5229\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u5c11\u62a5\u7a0e\u6b3e\u7684\u98ce\u9669\u3002\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c16\u6761\u7b2c11\u6b3e\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u4f01\u4e1a\u9075\u5b88\u7a0e\u52a1\u673a\u5173\u7684\u6307\u5bfc\u548c\u51b3\u5b9a\uff0c\u5219\u4e0d\u4f1a\u53d7\u5230\u5904\u7f5a\uff0c\u4e5f\u65e0\u9700\u7f34\u7eb3\u6ede\u7eb3\u91d1\u3002\u9075\u5faa\u8be5\u6307\u5bfc\u53ef\u786e\u4fdd\u4f01\u4e1a\u5373\u4f7f\u5728\u5c11\u62a5\u7a0e\u6b3e\u7684\u60c5\u51b5\u4e0b\u4e5f\u80fd\u514d\u4e8e\u5904\u7f5a\uff0c\u4ece\u800c\u5e2e\u52a9\u4f1a\u8ba1\u5e08\u548c\u9996\u5e2d\u8d22\u52a1\u5b98\u6709\u6548\u3001\u900f\u660e\u4e14\u5408\u6cd5\u5730\u7ba1\u7406\u7a0e\u52a1\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c\u5341\u516d\u6761\u7b2c\u5341\u4e00\u6b3e\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5982\u679c\u9075\u5b88\u7a0e\u52a1\u673a\u5173\u6216\u8005\u4e3b\u7ba1\u56fd\u5bb6\u673a\u5173\u7684\u6307\u5bfc\u548c\u51b3\u5b9a\uff0c\u5c06\u4e0d\u53d7\u884c\u653f\u5904\u7f5a\u6216\u8005\u6ede\u7eb3\u91d1\u7684\u7ea6\u675f\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5b9e\u9645\u5e94\u7528<\/b><\/h3>\n<figure id=\"attachment_3952\" aria-describedby=\"caption-attachment-3952\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3952\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Quyen-khong-bi-xu-phat-theo-cong-van-so-5537_-CT-CS.png\" alt=\"Quy\u1ec1n kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t theo c\u00f4ng v\u0103n s\u1ed1 5537_ CT-CS\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Quyen-khong-bi-xu-phat-theo-cong-van-so-5537_-CT-CS.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Quyen-khong-bi-xu-phat-theo-cong-van-so-5537_-CT-CS-300x200.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Quyen-khong-bi-xu-phat-theo-cong-van-so-5537_-CT-CS-1024x683.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Quyen-khong-bi-xu-phat-theo-cong-van-so-5537_-CT-CS-768x512.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Quyen-khong-bi-xu-phat-theo-cong-van-so-5537_-CT-CS-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3952\" class=\"wp-caption-text\">\u6839\u636e\u7b2c5537_CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\uff0c\u4eab\u6709\u514d\u9664\u5904\u7f5a\u7684\u6743\u5229\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f1a\u8ba1\u5e08\u6b63\u786e\u9075\u5faa\u7a0e\u52a1\u673a\u5173\u7684\u6307\u5bfc\u65b9\u9488\uff0c\u5373\u4f7f\u53d1\u73b0\u5c11\u62a5\u6536\u5165\uff0c\u4f01\u4e1a\u4e5f\u5c06\u514d\u4e8e\u5904\u7f5a\u3002\u8fd9\u662f\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u4e2d\u5f3a\u8c03\u7684\u91cd\u8981\u4e00\u70b9\uff0c\u65e8\u5728\u964d\u4f4e\u4e0d\u5fc5\u8981\u7684\u8d22\u52a1\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\uff0c\u8d1f\u6709\u7f34\u7eb3\u6ede\u7eb3\u91d1\u7684\u8d23\u4efb\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u4e86\u89e3\u5e76\u5c65\u884c\u7f34\u7eb3\u6ede\u7eb3\u91d1\u7684\u8d23\u4efb\uff0c\u8fd9\u4e00\u70b9\u81f3\u5173\u91cd\u8981\uff0c\u76f8\u5173\u89c4\u5b9a\u89c1\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u51fd\u3002\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c59\u6761\uff0c\u4f01\u4e1a\u5982\u903e\u671f\u7f34\u7eb3\u7a0e\u6b3e\u3001\u8865\u62a5\u7a0e\u6b3e\u6216\u5c11\u62a5\u7a0e\u6b3e\uff0c\u5747\u987b\u7f34\u7eb3\u6ede\u7eb3\u91d1\u3002\u8be5\u5b98\u65b9\u51fd\u5c31\u6ede\u7eb3\u91d1\u7684\u8ba1\u7b97\u65b9\u6cd5\uff08\u6bcf\u65e50.031 TP3T\uff09\u548c\u7f34\u7eb3\u671f\u9650\u63d0\u4f9b\u4e86\u6307\u5bfc\uff0c\u5e2e\u52a9\u4f1a\u8ba1\u548c\u8d22\u52a1\u603b\u76d1\u53ca\u65f6\u51c6\u5907\u8865\u5145\u6587\u4ef6\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\uff0c\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c59\u6761\u89c4\u5b9a\uff0c\u4f01\u4e1a\u6709\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u7684\uff0c\u5e94\u5f53\u7f34\u7eb3\u6ede\u7eb3\u91d1\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u7f34\u7eb3\u7a0e\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u8865\u5145\u7eb3\u7a0e\u7533\u62a5\u8868\u4f1a\u589e\u52a0\u5e94\u7f34\u7a0e\u6b3e\u91d1\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u53d1\u73b0\u7a0e\u52a1\u673a\u5173\u5c11\u62a5\u4e86\u7a0e\u6b3e\u3002.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5173\u4e8e\u4f01\u4e1a\u7f34\u7eb3\u6ede\u7eb3\u91d1\u7f5a\u6b3e\u7684\u6cd5\u89c4\u6c47\u603b\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u8fdd\u89c4\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6b20\u7a0e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\uff1a0.03%\/\u5929<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e94\u4ed8\u603b\u989d<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\u6708\u4efd\u5c11\u62a5\u589e\u503c\u7a0e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">900,000 \u8d8a\u5357\u76fe\uff0830 \u5929\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100,900,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba3\u5e03\u4e0d\u8db3 <\/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;\"> \u7b2c\u4e8c\u5b63\u5ea6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,800,000 \u8d8a\u5357\u76fe\uff0830 \u5929\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">201,800,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u5728\u4f01\u4e1a\u4e2d\u7684\u5e94\u7528<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u53ca\u65f6\u63d0\u4ea4\u8865\u5145\u6587\u4ef6\uff0c\u4ee5\u6700\u5927\u7a0b\u5ea6\u5730\u51cf\u5c11\u7f5a\u6b3e\u548c\u6ede\u7eb3\u91d1\u3002\u7b2c5537\/CT-CS\u53f7\u901a\u77e5\u5c31\u6ede\u7eb3\u91d1\u7684\u8ba1\u7b97\u548c\u4ed8\u6b3e\u671f\u9650\u63d0\u4f9b\u4e86\u8be6\u7ec6\u6307\u5bfc\uff0c\u5e2e\u52a9\u9996\u5e2d\u8d22\u52a1\u5b98\u548c\u4f1a\u8ba1\u5e08\u5236\u5b9a\u5408\u7406\u7684\u4ed8\u6b3e\u8ba1\u5212\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u51fd\u89c4\u5b9a\u5b9e\u65bd\u884c\u653f\u5904\u7f5a\u7684\u539f\u5219<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c5537\/CT-CS\u53f7\u516c\u51fd\u6982\u8ff0\u7684\u884c\u653f\u5904\u7f5a\u539f\u5219\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e86\u89e3\u5c11\u62a5\u7a0e\u6b3e\u7684\u5904\u7f5a\u3002\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c136\u6761\uff0c\u5904\u7f5a\u4f9d\u636e\u7a0e\u6536\u7ba1\u7406\u6761\u4f8b\u548c\u884c\u653f\u8fdd\u6cd5\u884c\u4e3a\u5904\u7406\u6cd5\u6267\u884c\uff1b\u5982\u679c\u53d1\u7968\u8fdd\u89c4\u5bfc\u81f4\u5c11\u62a5\u7a0e\u6b3e\uff0c\u4f01\u4e1a\u4ec5\u9700\u5c31\u7a0e\u6b3e\u672c\u8eab\u627f\u62c5\u5904\u7f5a\uff0c\u65e0\u9700\u5c31\u53d1\u7968\u672c\u8eab\u627f\u62c5\u5904\u7f5a\u3002\u8be5\u516c\u51fd\u8fd8\u5c31\u4f01\u4e1a\u63d0\u4ea4\u8865\u5145\u7533\u62a5\u8868\u5e76\u5168\u989d\u7f34\u7eb3\u7a0e\u6b3e\u65f6\u5982\u4f55\u51cf\u8f7b\u5904\u7f5a\u63d0\u4f9b\u4e86\u6307\u5bfc\uff0c\u5e2e\u52a9\u4f1a\u8ba1\u5e08\u548c\u8d22\u52a1\u603b\u76d1\u6709\u6548\u7ba1\u7406\u7a0e\u52a1\u8bb0\u5f55\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/h3>\n<figure id=\"attachment_3951\" aria-describedby=\"caption-attachment-3951\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3951\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-xu-phat-vi-pham-hanh-chinh-theo-cong-van-so-5537_-CT-CS.png\" alt=\"Nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo c\u00f4ng v\u0103n s\u1ed1 5537_ CT-CS\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-xu-phat-vi-pham-hanh-chinh-theo-cong-van-so-5537_-CT-CS.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-xu-phat-vi-pham-hanh-chinh-theo-cong-van-so-5537_-CT-CS-300x200.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-xu-phat-vi-pham-hanh-chinh-theo-cong-van-so-5537_-CT-CS-1024x683.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-xu-phat-vi-pham-hanh-chinh-theo-cong-van-so-5537_-CT-CS-768x512.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-xu-phat-vi-pham-hanh-chinh-theo-cong-van-so-5537_-CT-CS-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3951\" class=\"wp-caption-text\">\u6839\u636e\u7b2c5537_CT-CS\u53f7\u516c\u51fd\uff0c\u5b9e\u65bd\u884c\u653f\u5904\u7f5a\u7684\u539f\u5219<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c136\u6761\u89c4\u5b9a\uff0c\u5bf9\u8fdd\u6cd5\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\u6309\u7167\u7a0e\u6536\u7ba1\u7406\u6761\u4f8b\u548c\u884c\u653f\u8fdd\u6cd5\u5904\u7406\u6cd5\u6267\u884c\u3002\u5982\u679c\u4e0e\u975e\u6cd5\u53d1\u7968\u76f8\u5173\u7684\u8fdd\u6cd5\u884c\u4e3a\u5bfc\u81f4\u5077\u7a0e\u6f0f\u7a0e\uff0c\u4f01\u4e1a\u4ec5\u56e0\u8fdd\u53cd\u7a0e\u6536\u7ba1\u7406\u6761\u4f8b\u800c\u53d7\u5230\u5904\u7f5a\uff0c\u800c\u975e\u56e0\u53d1\u7968\u672c\u8eab\u800c\u53d7\u5230\u5904\u7f5a\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 229px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8fdd\u89c4\u5904\u7f5a\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>\u8fdd\u53cd<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u6700\u9ad8\u5904\u7f5a<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u4e0d\u5b9e\u4f1a\u5bfc\u81f4\u9003\u7a0e\u3002<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">40% \u989d\u5916\u5e94\u7f34\u7a0e\u6b3e<\/span><\/td>\n<\/tr>\n<tr style=\"height: 61px;\">\n<td style=\"height: 61px; text-align: center;\"><span style=\"font-weight: 400;\">\u9003\u7a0e<\/span><\/td>\n<td style=\"height: 61px; text-align: center;\"><span style=\"font-weight: 400;\">\u9003\u7a0e\u91d1\u989d\u76843\u500d<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u865a\u62a5\u514d\u7a0e\u989d\u3001\u51cf\u514d\u989d\u6216\u9000\u6b3e\u989d\u7684\u589e\u52a0\u3002<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">20% \u989d\u5916\u7a0e\u6536\u4f18\u60e0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u987b\u77e5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u548c\u9996\u5e2d\u8d22\u52a1\u5b98\u5728\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u524d\u9700\u8981\u4ed4\u7ec6\u6838\u5bf9\u6587\u4ef6\u548c\u53d1\u7968\uff0c\u4ee5\u907f\u514d\u7f5a\u6b3e\u3002\u7b2c5537\/CT-CS\u53f7\u901a\u544a\u5c31\u4f01\u4e1a\u63d0\u4ea4\u8865\u5145\u7eb3\u7a0e\u7533\u62a5\u8868\u5e76\u7f34\u7eb3\u6240\u6709\u7a0e\u6b3e\u4ee5\u51cf\u8f7b\u7f5a\u6b3e\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u51fd\u5904\u7406\u5bfc\u81f4\u7a0e\u6b3e\u77ed\u7f3a\u7684\u9519\u8bef\u7533\u62a5<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9488\u5bf9\u56e0\u7533\u62a5\u9519\u8bef\u5bfc\u81f4\u7a0e\u6b3e\u77ed\u7f3a\u7684\u60c5\u51b5\uff0c\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u5bf9\u6b64\u4f5c\u51fa\u4e86\u6307\u5bfc\uff0c\u8be5\u51fd\u4ef6\u6307\u5bfc\u4f01\u4e1a\u5728\u53d1\u73b0\u9519\u8bef\u540e\u5982\u4f55\u7ea0\u6b63\u3002\u6839\u636e2019\u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7b2c142\u6761\u89c4\u5b9a\uff0c\u5982\u679c\u4f01\u4e1a\u4f5c\u51fa\u4e86\u9519\u8bef\u7533\u62a5\uff0c\u4e14\u8be5\u9519\u8bef\u5df2\u5b8c\u5168\u53cd\u6620\u5728\u4f1a\u8ba1\u8bb0\u5f55\u548c\u6cd5\u5f8b\u6587\u4ef6\u4e2d\uff0c\u5219\u4f01\u4e1a\u5fc5\u987b\u63d0\u4ea4\u8865\u5145\u7533\u62a5\u8868\uff0c\u5e76\u7f34\u7eb3\u5168\u90e8\u7a0e\u6b3e\u548c\u6ede\u7eb3\u91d1\uff0c\u8fd8\u53ef\u80fd\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002\u5b9e\u8df5\u6848\u4f8b\u8868\u660e\uff0c\u9075\u5b88\u8be5\u5b98\u65b9\u51fd\u4ef6\u53ef\u663e\u8457\u964d\u4f4e\u5904\u7f5a\uff0c\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\uff0c\u5e76\u6709\u6548\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c142\u6761\u89c4\u5b9a\uff0c\u5982\u679c\u7533\u62a5\u4e0d\u5b9e\u5bfc\u81f4\u5e94\u7eb3\u7a0e\u989d\u51cf\u5c11\uff0c\u4e14\u8be5\u4e0d\u5b9e\u7533\u62a5\u5df2\u5728\u4f1a\u8ba1\u8bb0\u5f55\u548c\u6cd5\u5f8b\u6587\u4ef6\u4e2d\u5b8c\u5168\u53cd\u6620\uff0c\u5219\u4f01\u4e1a\u5e94\u5f53\uff1a<\/span><\/p>\n<figure id=\"attachment_3954\" aria-describedby=\"caption-attachment-3954\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3954\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-ly-khai-sai-dan-den-thieu-thue-theo-cong-van-so-5537_-CT-CS.png\" alt=\"X\u1eed l\u00fd khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf theo c\u00f4ng v\u0103n s\u1ed1 5537_ CT-CS\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-ly-khai-sai-dan-den-thieu-thue-theo-cong-van-so-5537_-CT-CS.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-ly-khai-sai-dan-den-thieu-thue-theo-cong-van-so-5537_-CT-CS-300x200.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-ly-khai-sai-dan-den-thieu-thue-theo-cong-van-so-5537_-CT-CS-1024x683.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-ly-khai-sai-dan-den-thieu-thue-theo-cong-van-so-5537_-CT-CS-768x512.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-ly-khai-sai-dan-den-thieu-thue-theo-cong-van-so-5537_-CT-CS-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3954\" class=\"wp-caption-text\">\u6839\u636e\u7b2c5537_CT-CS\u53f7\u5b98\u65b9\u51fd\u5904\u7406\u5bfc\u81f4\u7a0e\u6b3e\u77ed\u7f3a\u7684\u9519\u8bef\u7533\u62a5<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u8865\u5145\u7eb3\u7a0e\u7533\u62a5\u8868\u5e76\u5168\u989d\u7f34\u7eb3\u6240\u6709\u7a0e\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u4ed8\u6ede\u7eb3\u91d1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u60a8\u53ef\u80fd\u56e0\u8fdd\u53cd\u7a0e\u52a1\u7ba1\u7406\u89c4\u5b9a\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u771f\u5b9e\u6848\u4f8b<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u8d38\u6613\u516c\u53f8\u5c11\u62a5\u4e861\u4ebf\u8d8a\u5357\u76fe\u7684\u589e\u503c\u7a0e\uff0c\u63d0\u4ea4\u4e86\u8865\u5145\u6587\u4ef6\uff0c\u5e76\u572815\u5929\u5185\u7f34\u7eb3\u4e86\u6ede\u7eb3\u91d1\u3002\u7531\u4e8e\u9075\u5b88\u4e86\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\uff0c\u8be5\u516c\u53f8\u6700\u7ec8\u53ea\u88ab\u7f5a\u6b3e2000\u4e07\u8d8a\u5357\u76fe\uff0c\u800c\u4e0d\u662f4000\u4e07\u8d8a\u5357\u76fe\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5b98\u65b9\u6587\u4ef6\u7b2c5537\/CT-CS\u53f7\u7684\u53e6\u4e00\u9879\u91cd\u8981\u8bf4\u660e<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u6b63\u786e\u6267\u884c\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u4e2d\u7684\u6307\u5bfc\u539f\u5219\uff0c\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u4e0e\u6587\u4ef6\u8bb0\u5f55\u3001\u7a0e\u52a1\u673a\u5173\u6307\u793a\u548c\u4f1a\u8ba1\u7cfb\u7edf\u76f8\u5173\u7684\u51e0\u4e2a\u91cd\u8981\u65b9\u9762\u3002\u9075\u5b88\u8fd9\u4e9b\u6307\u5bfc\u539f\u5219\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5904\u7f5a\u98ce\u9669\uff0c\u5e76\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 296px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6587\u4ef6\u7f16\u53f7 5537\/CT-CS \u4e2d\u5176\u4ed6\u91cd\u8981\u8bf4\u660e\u7684\u6458\u8981<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px; width: 35.8717%;\"><b>\u7b14\u8bb0<\/b><\/td>\n<td style=\"text-align: center; height: 56px; width: 63.4269%;\"><b>\u8be6\u7ec6\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px; width: 35.8717%;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u6587\u4ef6\u7684\u5b58\u50a8<\/span><\/td>\n<td style=\"text-align: center; height: 80px; width: 63.4269%;\"><span style=\"font-weight: 400;\">\u53d1\u7968\u548c\u8bc1\u660e\u6587\u4ef6\u5fc5\u987b\u5b8c\u6574\u4e14\u5177\u6709\u6cd5\u5f8b\u6548\u529b\uff0c\u4ee5\u4fbf\u5728\u7a0e\u52a1\u5ba1\u8ba1\u671f\u95f4\u63d0\u4f9b\u8bc1\u660e\uff0c\u786e\u4fdd\u60a8\u907f\u514d\u53d7\u5230\u5904\u7f5a\u3002.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px; width: 35.8717%;\"><span style=\"font-weight: 400;\">\u9075\u5b88\u7a0e\u52a1\u673a\u5173\u7684\u89c4\u5b9a\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 80px; width: 63.4269%;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u8ba4\u771f\u9075\u5b88\u76f8\u5173\u51c6\u5219\uff0c\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u5904\u7f5a\uff0c\u5e76\u606a\u5b88\u5b98\u65b9\u6587\u4ef6\u7684\u6838\u5fc3\u539f\u5219\u3002.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px; width: 35.8717%;\"><span style=\"font-weight: 400;\">\u5df2\u5b8c\u5168\u53cd\u6620\u5728\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 80px; width: 63.4269%;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u6240\u6709\u8865\u5145\u7533\u62a5\u5fc5\u987b\u51c6\u786e\u5b8c\u6574\uff0c\u4ee5\u907f\u514d\u7f3a\u4e4f\u900f\u660e\u5ea6\uff0c\u4ece\u800c\u5bfc\u81f4\u66f4\u4e25\u5389\u7684\u5904\u7f5a\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u6587\u4ef6\u7f16\u53f7 5537\/CT-CS \u4e0e\u5ba1\u8ba1\u4e4b\u95f4\u7684\u5173\u7cfb\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e2d\uff0c\u5982\u679c\u7a0e\u52a1\u5c11\u62a5\u95ee\u9898\u672a\u80fd\u53ca\u65f6\u5904\u7406\uff0c\u53ef\u80fd\u4f1a\u5f71\u54cd\u4f1a\u8ba1\u6570\u636e\u548c\u98ce\u9669\u8bc4\u4f30\u3002\u7b2c5537\/CT-CS\u53f7\u901a\u51fd\u65e8\u5728\u5e2e\u52a9\u5ba1\u8ba1\u4eba\u5458\u51c6\u786e\u8bc4\u4f30\u5e94\u7f34\u7a0e\u6b3e\u3001\u6ede\u7eb3\u91d1\u548c\u7f5a\u6b3e\uff0c\u4ece\u800c\u786e\u4fdd\u8d22\u52a1\u62a5\u544a\u7684\u771f\u5b9e\u6027\u548c\u5408\u6cd5\u6027\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u7b2c 5537\/CT-CS \u53f7\u5b98\u65b9\u6587\u4ef6\u5728\u4f1a\u8ba1\u548c\u7a0e\u52a1\u4e2d\u7684\u5b9e\u9645\u5e94\u7528\u3002<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u6309\u65f6\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u4ee5\u514d\u4ea7\u751f\u6ede\u7eb3\u91d1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u73b0\u9519\u8bef\u540e\u63d0\u4ea4\u8865\u5145\u4fe1\u606f\u53ef\u4ee5\u51cf\u8f7b\u5904\u7f5a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ba1\u63a7\u6587\u4ef6\u548c\u53d1\u7968\u5bf9\u4e8e\u884c\u4f7f\u907f\u514d\u5904\u7f5a\u7684\u6743\u5229\u81f3\u5173\u91cd\u8981\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6\u4e2d\u63d0\u4f9b\u7684\u8be6\u7ec6\u6307\u5bfc\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u3001\u964d\u4f4e\u98ce\u9669\u5e76\u4f18\u5316\u6210\u672c\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\u662f\u4e00\u4efd\u91cd\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3\u5c11\u62a5\u7a0e\u6b3e\u65f6\u7684\u6743\u5229\u548c\u4e49\u52a1\u3002\u900f\u5f7b\u7406\u89e3\u8be5\u6587\u4ef6\u6709\u52a9\u4e8e\u4f1a\u8ba1\u5e08\u548c\u9996\u5e2d\u8d22\u52a1\u5b98\u786e\u4fdd\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u903e\u671f\u7f34\u6b3e\u7f5a\u6b3e\u548c\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c5537\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\u7684\u5b9e\u9645\u5e94\u7528 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u670d\u52a1\u5e2e\u52a9\u4f01\u4e1a\u5efa\u7acb\u900f\u660e\u7684\u8d26\u76ee\u8bb0\u5f55\uff0c\u53ca\u65f6\u63d0\u4ea4\u8865\u5145\u7533\u62a5\u8868\uff0c\u5e76\u4f18\u5316\u6210\u672c\u3002MAN\uff08Master Accountant Network\uff0c\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff09\u968f\u65f6\u51c6\u5907\u63d0\u4f9b\u652f\u6301\u548c\u5168\u9762\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u670d\u52a1\uff0c\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\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;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n s\u1ed1 5537\/ CT-CS ng\u00e0y 25\/11\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf cung c\u1ea5p h\u01b0\u1edbng d\u1eabn quan tr\u1ecdng v\u1ec1 quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p khi khai thi\u1ebfu thu\u1ebf. N\u1ed9i dung c\u00f4ng v\u0103n bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n ch\u1eadm n\u1ed9p, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3950,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,3],"tags":[],"class_list":["post-3949","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3949","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=3949"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3949\/revisions"}],"predecessor-version":[{"id":3955,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3949\/revisions\/3955"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3950"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}