{"id":4521,"date":"2026-02-06T11:47:20","date_gmt":"2026-02-06T04:47:20","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4521"},"modified":"2026-02-09T08:22:29","modified_gmt":"2026-02-09T01:22:29","slug":"cong-van-so-246","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-so-246\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6\u7b2c246\/CT-CS\u53f7\uff1a2026\u5e74\u53d1\u7968\u548c\u7a0e\u52a1\u7ba1\u7406\u6700\u65b0\u6307\u5357"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-246-CT-CS-2026-hoa-don-va-quan-ly-thue-689819.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6\u7f16\u53f7 246\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u673a\u5173\u4e8e2026\u5e741\u670815\u65e5\u53d1\u5e03\u7684\u8fd9\u4efd\u6587\u4ef6\u662f\u4e00\u4efd\u91cd\u8981\u7684\u6307\u5bfc\u6027\u6587\u4ef6\uff0c\u9610\u8ff0\u4e86\u4e0e\u53d1\u7968\u548c\u7eb3\u7a0e\u7533\u62a5\u76f8\u5173\u7684\u95ee\u9898\u3002\u8be5\u6587\u4ef6\u7684\u53d1\u5e03\u65e8\u5728\u660e\u786e\u65b0\u7684\u6cd5\u89c4\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213179\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">, \u672c\u6587\u4ef6\u662f\u5bf9\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u8865\u5145\u3002\u5bf9\u4e8e\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u800c\u8a00\uff0c\u672c\u6587\u4ef6\u662f\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u68c0\u67e5\u98ce\u9669\u7684\u5173\u952e\u6cd5\u5f8b\u4f9d\u636e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c246\/CT-CS\u53f7\u901a\u77e5\u7684\u53d1\u5e03\u6709\u52a9\u4e8e\u4f01\u4e1a\u53ca\u65f6\u638c\u63e1\u6709\u5173\u53d1\u7968\u5f00\u5177\u548c\u589e\u503c\u7a0e\u96c6\u4e2d\u5206\u914d\u7684\u53d8\u66f4\u3002\u5728\u7a0e\u52a1\u673a\u5173\u52a0\u5f3a\u98ce\u9669\u7ba1\u7406\u7684\u80cc\u666f\u4e0b\uff0c\u9075\u5b88\u7b2c4\u6761\u548c\u7b2c13\u6761\u7b49\u6cd5\u5f8b\u6761\u6587\u81f3\u5173\u91cd\u8981\u3002\u672c\u6587\u5c06\u6df1\u5165\u5206\u6790\u76f8\u5173\u6280\u672f\u7ec6\u8282\uff0c\u4ee5\u5e2e\u52a9\u8bfb\u8005\u5168\u9762\u7406\u89e3\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u6cd5\u5f8b\u4f9d\u636e\u6982\u8ff0<\/b><\/h2>\n<figure id=\"attachment_4526\" aria-describedby=\"caption-attachment-4526\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4526\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-co-so-phap-ly-cua-Cong-van-so-246_-CT-CS.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 c\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 246_ CT-CS\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-co-so-phap-ly-cua-Cong-van-so-246_-CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-co-so-phap-ly-cua-Cong-van-so-246_-CT-CS-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-co-so-phap-ly-cua-Cong-van-so-246_-CT-CS-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-co-so-phap-ly-cua-Cong-van-so-246_-CT-CS-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-co-so-phap-ly-cua-Cong-van-so-246_-CT-CS-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4526\" class=\"wp-caption-text\">\u7b2c246_CT-CS\u53f7\u5b98\u65b9\u51fd\u6cd5\u5f8b\u4f9d\u636e\u6982\u8ff0<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u5168\u9762\u7406\u89e3\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\uff0c\u6211\u4eec\u9700\u8981\u67e5\u9605\u7a0e\u52a1\u90e8\u95e8\u5f15\u7528\u7684\u6cd5\u5f8b\u6587\u4ef6\u4f53\u7cfb\u3002\u8be5\u4f53\u7cfb\u5305\u62ec\u539f\u59cb\u6cd5\u4ee4\u4ee5\u53ca\u5173\u4e8e\u5730\u65b9\u7a0e\u6536\u4e49\u52a1\u5206\u914d\u7684\u8be6\u7ec6\u6307\u5bfc\u6027\u901a\u544a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e4b\u95f4\u7684\u8054\u7cfb<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c123\u53f7\u6cd5\u4ee4\u662f\u8d8a\u5357\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\u7684\u57fa\u77f3\u3002\u7136\u800c\uff0c\u90e8\u5206\u89c4\u5b9a\u9700\u8981\u66f4\u65b0\u4ee5\u9002\u5e94\u591a\u884c\u4e1a\u4e1a\u52a1\u7684\u5b9e\u9645\u60c5\u51b5\u3002\u7b2c246\/CT-CS\u53f7\u516c\u51fd\u5f3a\u8c03\u4e86\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c\u4e00\u6761\u7b2c\u4e09\u6b3e\u7b2c(a)\u9879\uff0c\u8be5\u9879\u89c4\u5b9a\u89c4\u8303\u4e86\u53d1\u7968\u521b\u5efa\u548c\u7ba1\u7406\u7684\u539f\u5219\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6b21\u4fee\u8ba2\u91cd\u70b9\u5173\u6ce8\u7279\u5b9a\u60c5\u51b5\u4e0b\u53d1\u7968\u5f00\u5177\u7684\u900f\u660e\u5ea6\u548c\u65f6\u95f4\u5b89\u6392\u3002\u4f1a\u8ba1\u4eba\u5458\u9700\u6ce8\u610f\u7b2c246\/CT-CS\u53f7\u901a\u77e5\u4e2d\u7684\u76f8\u5173\u89c4\u5b9a\uff0c\u4ee5\u514d\u56e0\u5f00\u5177\u53d1\u7968\u65f6\u95f4\u4e0d\u5f53\u800c\u53d7\u5230\u5904\u7f5a\u3002\u4e86\u89e3\u8fd9\u4e9b\u8865\u5145\u6761\u6b3e\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u5176\u5355\u636e\u6d41\u7a0b\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c 80\/2021\/TT-BTC \u53f7\u901a\u51fd\u5728\u7a0e\u6536\u5206\u914d\u4e2d\u7684\u4f5c\u7528\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u53d1\u7968\u95ee\u9898\u5916\uff0c\u7b2c246\/CT-CS\u53f7\u516c\u51fd\u8fd8\u6d89\u53ca\u4ee5\u4e0b\u95ee\u9898\u2026\u2026 <\/span><a href=\"https:\/\/thue.man.net.vn\/ke-khai-nop-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u7533\u62a5<\/span><\/a><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u62e5\u6709\u591a\u4e2a\u5206\u652f\u673a\u6784\u7684\u516c\u53f8\uff0c\u7b2c 80\/2021\/TT-BTC \u53f7\u901a\u77e5\u660e\u786e\u89c4\u5b9a\u4e86\u5728\u4e0e\u603b\u90e8\u4e0d\u540c\u7684\u7701\u4efd\u8bbe\u6709\u8425\u4e1a\u573a\u6240\u7684\u5730\u70b9\u7684\u96c6\u4e2d\u4f1a\u8ba1\u548c\u7eb3\u7a0e\u7a0b\u5e8f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u4e2d\u7684\u6307\u5bfc\u610f\u89c1\u6709\u52a9\u4e8e\u6d88\u9664\u5173\u4e8e\u7eb3\u7a0e\u7533\u62a5\u5730\u70b9\u7684\u4e89\u8bae\u3002\u8fd9\u786e\u4fdd\u4e86\u7a0e\u6536\u6536\u5165\u80fd\u591f\u6839\u636e\u5404\u5730\u533a\u5b9e\u9645\u6536\u5165\u7684\u6bd4\u4f8b\u8fdb\u884c\u516c\u5e73\u5206\u914d\u3002\u8fd9\u662f\u4f1a\u8ba1\u4eba\u5458\u59a5\u5584\u5c65\u884c\u9884\u7b97\u804c\u8d23\u7684\u91cd\u8981\u4f9d\u636e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5bf9\u6709\u5173\u53d1\u7968\u7684\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u7684\u8be6\u7ec6\u5206\u6790<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7b2c 246\/CT-CS \u53f7\u5b98\u65b9\u51fd\u7b2c 1 \u8282\u4e2d\uff0c\u7a0e\u52a1\u90e8\u95e8\u63d0\u8bf7\u6ce8\u610f\u4e24\u4e2a\u65b9\u9762\uff1a\u53d1\u7968\u5f00\u5177\u539f\u5219\u548c\u5185\u90e8\u4ed3\u5e93\u653e\u884c\u5355\u548c\u8fd0\u8f93\u5355\u7684\u4f7f\u7528\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\uff0c\u53d1\u7968\u7684\u5f00\u5177\u548c\u4f7f\u7528\u539f\u5219<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761\u7b2c1\u6b3e\u7684\u89c4\u5b9a\uff0c\u5f00\u5177\u53d1\u7968\u5fc5\u987b\u786e\u4fdd\u6ee1\u8db3\u6240\u6709\u5f3a\u5236\u6027\u6807\u51c6\u3002\u7b2c246\/CT-CS\u53f7\u516c\u51fd\u660e\u786e\u89c4\u5b9a\uff0c\u6240\u6709\u9500\u552e\u548c\u670d\u52a1\u4ea4\u6613\u5fc5\u987b\u7acb\u5373\u8bb0\u5f55\u5728\u7535\u5b50\u7cfb\u7edf\u4e2d\u3002\u8fd9\u9002\u7528\u4e8e\u5e26\u6709\u548c\u4e0d\u5e26\u6709\u7a0e\u52a1\u673a\u5173\u4ee3\u7801\u7684\u53d1\u7968\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u6267\u884c\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u6307\u5bfc\u65b9\u9488\u65f6\u7684\u91cd\u8981\u6807\u51c6\u6458\u8981\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6267\u884c\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u6307\u5357\u7684\u5173\u952e\u6807\u51c6\u6982\u8ff0<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65e7\u89c4\u7ae0\uff08\u7b2c123\u53f7\u6cd5\u4ee4\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b0\u89c4\uff08\u7b2c70\u53f7\u6cd5\u4ee4\u53ca\u7b2c246\u53f7\u901a\u544a\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u521b\u4e16\u4e4b\u65f6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u6240\u6709\u6743\/\u4f7f\u7528\u6743\u65f6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52a0\u5f3a\u670d\u52a1\u4ee5\u5b8c\u6210\u90e8\u5206\u5de5\u7a0b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd0\u8f93\u5355\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d1\u7968\/\u9001\u8d27\u5355\u9009\u9879<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u4f7f\u7528\u5fc5\u987b\u91c7\u7528\u7535\u5b50\u8868\u683c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u4ee3\u7801<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u65e5\u7a0b\u5b89\u6392<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9ad8\u98ce\u9669\u4f01\u4e1a\u7684\u53ef\u53ca\u6027<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u5185\u90e8\u4ed3\u5e93\u51fa\u5e93\u5355\u3001\u8fd0\u8f93\u5355\u548c\u5bc4\u552e\u8d27\u7269\uff08\u51fa\u552e\u7ed9\u4ee3\u7406\u5546\uff09\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u65b0\u589e\u4e00\u9879\u5185\u5bb9\u662f\uff0c\u6839\u636e\u7ba1\u7406\u5c42\u7684\u8981\u6c42\uff0c\u5728\u7279\u5b9a\u60c5\u51b5\u4e0b\u53ef\u4ee5\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u3002\u5f53\u4f01\u4e1a\u5728\u5185\u90e8\u4ed3\u5e93\u4e4b\u95f4\u8c03\u62e8\u8d27\u7269\u6216\u5c06\u8d27\u7269\u53d1\u9001\u7ed9\u4ee3\u7406\u5546\u65f6\uff0c\u5fc5\u987b\u4f7f\u7528\u7535\u5b50\u4ed3\u5e93\u51fa\u5e93\u5355\u3002\u8fd9\u6709\u52a9\u4e8e\u6709\u5173\u90e8\u95e8\u63a7\u5236\u8d27\u7269\u6d41\u52a8\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\uff0c\u4e0d\u9075\u5b88\u6b64\u9879\u89c4\u5b9a\u53ef\u80fd\u5bfc\u81f4\u8d27\u7269\u88ab\u8ba4\u5b9a\u4e3a\u7f3a\u5c11\u5408\u6cd5\u6587\u4ef6\uff0c\u9762\u4e34\u6781\u9ad8\u7684\u8d27\u7269\u88ab\u6263\u62bc\u548c\u884c\u653f\u5904\u7f5a\u98ce\u9669\u3002\u4ed3\u5e93\u4f1a\u8ba1\u9700\u8981\u4e0e\u7a0e\u52a1\u90e8\u95e8\u5bc6\u5207\u914d\u5408\uff0c\u6309\u7167\u6b63\u786e\u7684\u7a0b\u5e8f\u5f00\u5177\u5355\u636e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u7684\u6307\u793a\u7533\u62a5\u548c\u7f34\u7eb3\u589e\u503c\u7a0e\u3002<\/b><\/h2>\n<figure id=\"attachment_4524\" aria-describedby=\"caption-attachment-4524\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4524\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Ke-khai-va-nop-thue-GTGT-theo-huong-dan-cua-Cong-van-so-246_-CT-CS.jpg\" alt=\"K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 246_ CT-CS\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Ke-khai-va-nop-thue-GTGT-theo-huong-dan-cua-Cong-van-so-246_-CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Ke-khai-va-nop-thue-GTGT-theo-huong-dan-cua-Cong-van-so-246_-CT-CS-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Ke-khai-va-nop-thue-GTGT-theo-huong-dan-cua-Cong-van-so-246_-CT-CS-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Ke-khai-va-nop-thue-GTGT-theo-huong-dan-cua-Cong-van-so-246_-CT-CS-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Ke-khai-va-nop-thue-GTGT-theo-huong-dan-cua-Cong-van-so-246_-CT-CS-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4524\" class=\"wp-caption-text\">\u8bf7\u6309\u7167\u7b2c246_CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u4e2d\u7684\u6307\u793a\u7533\u62a5\u5e76\u7f34\u7eb3\u589e\u503c\u7a0e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u7b2c\u4e8c\u90e8\u5206\u91cd\u70b9\u9610\u8ff0\u4e86\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4ee5\u53ca\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u51fd\u3002\u8fd9\u4e9b\u6587\u4ef6\u6d89\u53ca\u5b50\u516c\u53f8\u7eb3\u7a0e\u4e49\u52a1\u7684\u5206\u914d\u5730\u70b9\u548c\u65b9\u6cd5\u7b49\u95ee\u9898\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u5730\u70b9<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c246\/CT-CS\u53f7\u516c\u51fd\uff0c\u4f01\u4e1a\u9700\u8981\u660e\u786e\u754c\u5b9a\u5176\u7ecf\u8425\u6a21\u5f0f\u662f\u72ec\u7acb\u4f1a\u8ba1\u8fd8\u662f\u9644\u5c5e\u4f1a\u8ba1\u3002\u6839\u636e\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c11\u6761\uff0c\u7eb3\u7a0e\u7533\u62a5\u5fc5\u987b\u63d0\u4ea4\u7ed9\u76f4\u63a5\u7ba1\u7406\u603b\u90e8\u7684\u7a0e\u52a1\u673a\u5173\u3002\u4f46\u662f\uff0c\u5982\u679c\u5728\u5176\u4ed6\u7701\u4efd\u8bbe\u6709\u9644\u5c5e\u5355\u4f4d\uff0c\u5219\u7eb3\u7a0e\u5fc5\u987b\u9075\u5faa\u5206\u644a\u539f\u5219\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u589e\u503c\u7a0e\u7eb3\u7a0e\u4e49\u52a1\u5206\u914d\u516c\u5f0f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 80\/2021\/TT-BTC \u53f7\u901a\u51fd\u548c\u7b2c 246\/CT-CS \u53f7\u516c\u51fd\uff0c\u5206\u914d\u2026\u2026 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> \u5206\u652f\u673a\u6784\u7684\u9884\u7b97\u662f\u6839\u636e\u6536\u5165\u767e\u5206\u6bd4\u8ba1\u7b97\u7684\u3002\u8fd9\u786e\u4fdd\u4e86\u5b9e\u9645\u5f00\u5c55\u751f\u4ea7\u6d3b\u52a8\u7684\u5730\u533a\u80fd\u591f\u83b7\u5f97\u9884\u7b97\u6536\u76ca\u3002\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u51c6\u786e\u8ba1\u7b97\u8fd9\u4e9b\u6570\u636e\u4ee5\u586b\u519901\/GTGT\u8868\u683c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\u8ba1\u7b97\u5206\u914d\u989d\u7684\u793a\u4f8b\u8868\u683c\uff1a<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5047\u8bbe\u6cb3\u5185\u7684 A \u516c\u53f8\u5728\u5e7f\u4e49\u7701\u6709\u4e00\u4e2a\u751f\u4ea7\u5206\u516c\u53f8\uff08\u4e00\u5bb6\u9644\u5c5e\u516c\u53f8\uff09\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7cfb\u7edf\u5e94\u7f34\u7eb3\u7684\u589e\u503c\u7a0e\u603b\u989d\uff1a1,000,000,000 \u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e7f\u4e49\u5206\u884c\u7684\u6536\u5165\u5360\u603b\u6536\u5165\u7684 30%\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u914d\u7ed9\u5e7f\u4e49\u7701\u7684\u7a0e\u6536\uff1a1,000,000,000 x 2% = 20,000,000 \u8d8a\u5357\u76fe\uff08\u6309\u89c4\u5b9a\u6bd4\u4f8b\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">\u6ce8\uff1a\u6240\u91c7\u7528\u7684\u5206\u914d\u6bd4\u4f8b\u53d6\u51b3\u4e8e\u8be5\u5206\u652f\u673a\u6784\u662f\u5236\u9020\u4e1a\u5206\u652f\u673a\u6784\u8fd8\u662f\u4e13\u4e1a\u670d\u52a1\u4e1a\u5206\u652f\u673a\u6784\u3002.<\/span><\/i><\/p>\n<h2 style=\"text-align: justify;\"><b>\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u4e2d\u5173\u4e8e\u4f1a\u8ba1\u5e08\u7684\u91cd\u8981\u63d0\u793a<\/b><\/h2>\n<figure id=\"attachment_4522\" aria-describedby=\"caption-attachment-4522\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4522\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-luu-y-quan-trong-danh-cho-ke-toan-tu-Cong-van-so-246_-CT-CS.jpg\" alt=\"C\u00e1c l\u01b0u \u00fd quan tr\u1ecdng d\u00e0nh cho k\u1ebf to\u00e1n t\u1eeb C\u00f4ng v\u0103n s\u1ed1 246_ CT-CS\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-luu-y-quan-trong-danh-cho-ke-toan-tu-Cong-van-so-246_-CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-luu-y-quan-trong-danh-cho-ke-toan-tu-Cong-van-so-246_-CT-CS-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-luu-y-quan-trong-danh-cho-ke-toan-tu-Cong-van-so-246_-CT-CS-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-luu-y-quan-trong-danh-cho-ke-toan-tu-Cong-van-so-246_-CT-CS-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-luu-y-quan-trong-danh-cho-ke-toan-tu-Cong-van-so-246_-CT-CS-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4522\" class=\"wp-caption-text\">\u7b2c246_CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u4e2d\u5173\u4e8e\u4f1a\u8ba1\u5e08\u7684\u91cd\u8981\u63d0\u793a<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c246\/CT-CS\u53f7\u516c\u51fd\u6267\u884c\u4efb\u52a1\u65f6\uff0c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u9700\u8981\u5ba1\u67e5ERP\u7cfb\u7edf\u548c\u8f6f\u4ef6\u3002\u786e\u4fdd\u4e0e\u65b0\u8868\u683c\u548c\u6d41\u7a0b\u517c\u5bb9\u662f\u987a\u5229\u8fd0\u884c\u7684\u5148\u51b3\u6761\u4ef6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6838\u5bf9\u7535\u5b50\u53d1\u7968\u6e05\u5355\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u63d0\u9192\u6211\u4eec\u6ce8\u610f\u7ba1\u7406\u6765\u81ea\u201c\u5df2\u653e\u5f03\u8425\u4e1a\u5730\u5740\u201d\u4f01\u4e1a\u7684\u53d1\u7968\u98ce\u9669\u3002\u5b9a\u671f\u67e5\u770b\u7a0e\u52a1\u603b\u5c40\u95e8\u6237\u7f51\u7ad9\u81f3\u5173\u91cd\u8981\u3002\u8fd9\u6709\u52a9\u4e8e\u786e\u4fdd\u8fdb\u9879\u53d1\u7968\u7b26\u5408\u7b2c123\u53f7\u6cd5\u4ee4\u53ca\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u7684\u7cbe\u795e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5404\u5730\u6570\u636e\u6838\u5bf9<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u7b2c246\/CT-CS\u53f7\u901a\u77e5\u8be6\u7ec6\u89c4\u5b9a\u4e86\u7a0e\u6b3e\u5206\u914d\uff0c\u4f01\u4e1a\u9700\u8981\u4ed4\u7ec6\u6838\u5bf9\u603b\u90e8\u548c\u5206\u652f\u673a\u6784\u7684\u6570\u636e\u3002\u907f\u514d\u51fa\u73b0\u603b\u90e8\u591a\u7f34\u7a0e\u6b3e\u800c\u5206\u652f\u673a\u6784\u6b20\u7f34\u7a0e\u6b3e\u7684\u60c5\u51b5\u3002\u8fd9\u6709\u52a9\u4e8e\u9632\u6b62\u4e0d\u5fc5\u8981\u7684\u6267\u6cd5\u884c\u52a8\u6216\u6ede\u7eb3\u91d1\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5904\u7406\u53d1\u7968\u9519\u8bef<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u5728\u6570\u636e\u63d0\u4ea4\u540e\u53d1\u73b0\u9519\u8bef\uff0c\u4f1a\u8ba1\u4eba\u5458\u5e94\u6309\u7167\u7b2c123\u53f7\u6cd5\u4ee4\uff08\u89c1\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\uff09\u4e2d\u89c4\u5b9a\u7684\u7a0b\u5e8f\u8fdb\u884c\u5904\u7406\u3002\u6839\u636e\u9519\u8bef\u7684\u6027\u8d28\uff08\u4fe1\u606f\u9519\u8bef\u6216\u7a0e\u989d\u9519\u8bef\uff09\uff0c\u5e94\u8fdb\u884c\u8c03\u6574\u6216\u66f4\u6b63\u3002\u5904\u7406\u8fc7\u7a0b\u5fc5\u987b\u6709\u6e05\u6670\u7684\u8bb0\u5f55\uff0c\u4ee5\u4fbf\u65e5\u540e\u89e3\u91ca\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>2026 \u5e74\u7a0e\u52a1\u7ba1\u7406\u613f\u666f\uff0c\u8be6\u89c1\u7b2c 246\/CT-CS \u53f7\u5b98\u65b9\u51fd\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\u4e2d\uff0c\u6211\u4eec\u53ef\u4ee5\u6e05\u6670\u5730\u770b\u5230\u8d44\u672c\u548c\u8d27\u7269\u6d41\u52a8\u900f\u660e\u5ea6\u4e0d\u65ad\u63d0\u9ad8\u7684\u8d8b\u52bf\u3002\u7535\u5b50\u53d1\u7968\u548c\u5206\u914d\u673a\u5236\u7684\u7ed3\u5408\u6709\u52a9\u4e8e\u6709\u6548\u7ba1\u7406\u8de8\u5883\u884c\u653f\u4e1a\u52a1\u6d3b\u52a8\u3002\u8fd9\u662f\u7a0e\u52a1\u9886\u57df\u6570\u5b57\u5316\u8f6c\u578b\u8fc8\u51fa\u7684\u91cd\u8981\u4e00\u6b65\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u786e\u7406\u89e3\u7b2c246\/CT-CS\u53f7\u901a\u77e5\u4e0d\u4ec5\u4ec5\u5173\u4e4e\u6570\u5b57\uff0c\u66f4\u5173\u4e4e\u6cd5\u5f8b\u98ce\u9669\u7ba1\u7406\u601d\u7ef4\u3002\u4f01\u4e1a\u5e94\u79ef\u6781\u57f9\u8bad\u5458\u5de5\uff0c\u5e76\u5b9a\u671f\u66f4\u65b0\u7a0e\u52a1\u8d44\u8baf\u3002\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u73b0\u4ee3\u7a0e\u6536\u653f\u7b56\u5feb\u901f\u53d8\u5316\u7684\u80cc\u666f\u4e0b\u4fdd\u6301\u9886\u5148\u5730\u4f4d\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c246\/CT-CS\u53f7\u516c\u51fd\u4f53\u73b0\u4e86\u8d8a\u5357\u7a0e\u6cd5\u7684\u590d\u6742\u6027\u548c\u4e0d\u65ad\u66f4\u65b0\u7684\u7279\u70b9\u3002\u7406\u89e3\u7b2c80\u53f7\u901a\u77e5\u4e2d\u5173\u4e8e\u53d1\u7968\u548c\u7a0e\u6b3e\u5206\u914d\u7684\u89c4\u5b9a\u662f\u7a33\u5b9a\u8fd0\u8425\u7684\u5173\u952e\u3002\u7b2c246\/CT-CS\u53f7\u516c\u51fd\u7684\u4ef7\u503c\u5728\u4e8e\u89c4\u8303\u6d41\u7a0b\uff0c\u5e76\u5728\u7a0e\u52a1\u673a\u5173\u548c\u7eb3\u7a0e\u4eba\u4e4b\u95f4\u5efa\u7acb\u4e00\u81f4\u6027\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u6267\u884c\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u7684\u5185\u5bb9\u65f6\u9047\u5230\u56f0\u96be\uff0cMAN \u2013 Master Accountant Network\u968f\u65f6\u51c6\u5907\u4e3a\u60a8\u63d0\u4f9b\u5e2e\u52a9\u3002\u6211\u4eec\u63d0\u4f9b\u4e13\u4e1a\u7684\u89e3\u51b3\u65b9\u6848\u6765\u4f18\u5316\u60a8\u7684\u4f1a\u8ba1\u7cfb\u7edf\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/ke-toan-tron-goi\/\"><b>\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/b><\/a><b> &amp; <\/b><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/bao-cao-thue\/\"><b>\u7a0e\u52a1\u7533\u62a5<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> \u786e\u4fdd\u51c6\u786e\u65e0\u8bef\uff0c\u5e76\u7b26\u5408\u539f\u6587\u7cbe\u795e\u3002 <\/span><b>\u5b98\u65b9\u6587\u4ef6\u7f16\u53f7 246\/CT-CS<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><b>\u5ba1\u8ba1\u670d\u52a1<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> \u5bf9\u7a0e\u52a1\u5408\u89c4\u98ce\u9669\u8fdb\u884c\u5168\u9762\u5ba1\u67e5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/tu-van-thue\/\"><b>\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/b><\/a><b> &amp; <\/b><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/quyet-toan-thue\/\"><b>\u7a0e\u52a1\u7ed3\u7b97<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> \u534f\u52a9\u89e3\u91ca\u548c\u4f18\u5316\u6cd5\u5f8b\u7a0e\u52a1\u4e49\u52a1\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7acb\u5373\u8054\u7cfbMAN\uff0c\u83b7\u53d6\u6211\u4eec\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u5bb6\u56e2\u961f\u7684\u5efa\u8bae\u3002\u6211\u4eec\u5e2e\u52a9\u4f01\u4e1a\u5728\u77ac\u606f\u4e07\u53d8\u7684\u6cd5\u5f8b\u73af\u5883\u4e2d\u81ea\u4fe1\u5730\u5b9e\u73b0\u53ef\u6301\u7eed\u53d1\u5c55\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>\n<h2 style=\"text-align: justify;\"><b>\u5173\u4e8e\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\u7684\u5e38\u89c1\u95ee\u9898<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\u662f\u5426\u9002\u7528\u4e8e\u6240\u6709\u7701\u5e02\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u7b2c246\/CT-CS\u53f7\u5b98\u65b9\u51fd\u7684\u6cd5\u5f8b\u4f9d\u636e\u662f\u9002\u7528\u4e8e\u5168\u56fd\u7684\u6cd5\u4ee4\u53ca\u901a\u544a\u3002\u56e0\u6b64\uff0c\u5176\u4ed6\u5730\u533a\u7684\u5546\u5bb6\u53ef\u4ee5\u5b8c\u5168\u53c2\u8003\u5e76\u5b9e\u65bd\u7c7b\u4f3c\u63aa\u65bd\uff0c\u4ee5\u786e\u4fdd\u5408\u89c4\u3002.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u4e3a\u4ec0\u4e48\u7b2c 246\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u5f15\u7528\u4e86\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u7531\u4e8e\u7b2c 70 \u53f7\u6cd5\u4ee4\u662f\u6700\u65b0\u4fee\u8ba2\u7b2c 123 \u53f7\u6cd5\u4ee4\u82e5\u5e72\u6761\u6b3e\u7684\u6587\u4ef6\uff0c\u7b2c 246\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u66f4\u65b0\u4e86\u6b64\u5f15\u8bc1\uff0c\u4ee5\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u5e94\u7528 2026 \u5e74\u4ecd\u7136\u6709\u6548\u7684\u6cd5\u89c4\u3002.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u5982\u679c\u7a0e\u6536\u5206\u914d\u6ca1\u6709\u6309\u7167\u7b2c 246\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u6307\u793a\u7684\u7b2c 80 \u53f7\u901a\u544a\u8fdb\u884c\uff0c\u8be5\u600e\u4e48\u529e\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8fd9\u5c06\u5bfc\u81f4\u5404\u5730\u7eb3\u7a0e\u4e49\u52a1\u7533\u62a5\u4e0d\u5b9e\u3002\u7a0e\u52a1\u673a\u5173\u6709\u6743\u5bf9\u8fdd\u53cd\u6587\u4ef6\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u53ca\u6ede\u7eb3\u91d1\u89c4\u5b9a\u7684\u884c\u4e3a\u8fdb\u884c\u7a0e\u6b3e\u8bc4\u4f30\u548c\u884c\u653f\u5904\u7f5a\u3002.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u5185\u90e8\u53d1\u8d27\u5355\u53ef\u4ee5\u4ee3\u66ff\u9500\u552e\u53d1\u7968\u5417\uff1f <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4e0d\u3002\u6839\u636e\u7b2c246\/CT-CS\u53f7\u516c\u51fd\uff0c\u4e0b\u5c5e\u5355\u4f4d\u4e4b\u95f4\u7528\u4e8e\u8ffd\u8e2a\u548c\u9500\u552e\u7684\u8d27\u7269\u8c03\u62e8\u5fc5\u987b\u4f7f\u7528\u7535\u5b50\u4ed3\u5e93\u653e\u884c\u5355\u3002\u53ea\u6709\u5728\u5b9e\u9645\u53d1\u751f\u8d27\u7269\u6240\u6709\u6743\u8f6c\u79fb\u4ea4\u6613\u65f6\uff0c\u624d\u80fd\u5f00\u5177\u9500\u552e\u53d1\u7968\u3002.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": 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Vi\u1ec7c ra \u0111\u1eddi c\u1ee7a c\u00f4ng v\u0103n n\u00e0y nh\u1eb1m l\u00e0m r\u00f5 c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP, b\u1ed5 sung cho Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP. \u0110\u1ed1i v\u1edbi [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4523,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2,3],"tags":[],"class_list":["post-4521","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4521","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=4521"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4521\/revisions"}],"predecessor-version":[{"id":4529,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4521\/revisions\/4529"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4523"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}