{"id":5043,"date":"2026-03-12T11:20:49","date_gmt":"2026-03-12T04:20:49","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5043"},"modified":"2026-03-12T11:22:43","modified_gmt":"2026-03-12T04:22:43","slug":"phan-biet-phi-va-le-phi","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/phan-biet-phi-va-le-phi\/","title":{"rendered":"\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\uff1a\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u6307\u5357\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\">\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\u5bf9\u4e8e\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u6765\u8bf4\u81f3\u5173\u91cd\u8981\uff0c\u8fd9\u6709\u52a9\u4e8e\u786e\u4fdd\u4f1a\u8ba1\u6838\u7b97\u7684\u51c6\u786e\u6027\u5e76\u9075\u5b88\u653f\u5e9c\u6cd5\u89c4\u3002\u6839\u636e2015\u5e74\u300a\u8d39\u7528\u548c\u6536\u8d39\u6cd5\u300b\uff0c\u73b0\u884c\u5236\u5ea6\u5305\u542b323\u9879\u8d39\u7528\u548c197\u9879\u6536\u8d39\uff0c\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u7684\u652f\u51fa\u548c\u73b0\u91d1\u6d41\u3002\u4e86\u89e3\u8fd9\u4e24\u79cd\u6536\u5165\u7684\u6027\u8d28\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\u907f\u514d\u9519\u8bef\uff0c\u540c\u65f6\u786e\u4fdd\u6b63\u786e\u7684\u884c\u653f\u7a0b\u5e8f\u548c\u66f4\u6709\u6548\u7684\u8d22\u52a1\u7ba1\u7406\u3002.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u5728\u8d8a\u5357\uff0c\u8fd9\u4e24\u79cd\u7c7b\u578b\u7684\u6df7\u6dc6\u5f80\u5f80\u4f1a\u5bfc\u81f4\u9519\u8bef\u7684\u8d26\u6237\u8bb0\u5f55\u6216\u9519\u8bef\u7684\u6c47\u7387\u5e94\u7528\u3002 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\uff08VAT\uff09\u7a0e\u7387<\/span><\/a><span style=\"font-weight: 400;\"> \u5173\u4e8e\u516c\u5171\u670d\u52a1\uff0c\u4ee5\u4e0b\u7531 MAN \u2013 Master Accountant Network \u64b0\u5199\u7684\u6587\u7ae0\u5c06\u63d0\u4f9b\u5168\u9762\u7684\u6982\u8ff0\uff0c\u5e2e\u52a9\u60a8\u6839\u636e\u73b0\u884c\u6700\u9ad8\u6cd5\u5f8b\u4f9d\u636e\uff0c\u79d1\u5b66\u5730\u533a\u5206\u5404\u79cd\u8d39\u7528\u548c\u6536\u8d39\uff0c\u4f8b\u5982\uff1a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-phi-va-le-phi-2015-298376.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6536\u8d39\u6cd5\u7b2c97\/2015\/QH13\u53f7<\/span><\/a><span style=\"font-weight: 400;\">. \u8ba9\u6211\u4eec\u4e00\u8d77\u6765\u638c\u63e1\u4f1a\u8ba1\u5de5\u4f5c\u4e2d\u6700\u65b0\u7684\u77e5\u8bc6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u8d8a\u5357\u73b0\u884c\u6536\u8d39\u6cd5\u5f8b\u6846\u67b6<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u51c6\u786e\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\uff0c\u6211\u4eec\u9700\u8981\u53c2\u8003\u73b0\u884c\u6709\u6548\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002\u76ee\u524d\uff0c2015\u5e74\u300a\u6536\u8d39\u6cd5\u300b\u662f\u6838\u5fc3\u6587\u4ef6\uff0c\u5b83\u53d6\u4ee3\u4e862001\u5e74\u300a\u6536\u8d39\u6761\u4f8b\u300b\uff0c\u6807\u5fd7\u7740\u516c\u5171\u8d22\u653f\u7ba1\u7406\u7684\u4e00\u4e2a\u8f6c\u6298\u70b9\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u6307\u5bfc\u6587\u4ef6\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2015 \u5e74 11 \u6708 25 \u65e5\u9881\u5e03\u7684\u7b2c 97\/2015\/QH13 \u53f7\u6536\u8d39\u6cd5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-120-2016-ND-CP-huong-dan-Luat-phi-le-phi-320506.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c120\/2016\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u8be6\u7ec6\u89c4\u5b9a\u548c\u6307\u5bfc\u5b9e\u65bd\u300a\u6536\u8d39\u6cd5\u300b\u82e5\u5e72\u6761\u6b3e\u7684\u89c4\u7ae0\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u7684\u4e13\u95e8\u901a\u544a\u89c4\u5b9a\u4e86\u5404\u7c7b\u516c\u5171\u670d\u52a1\u7684\u6536\u8d39\u6807\u51c6\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u786e\u7406\u89e3\u6cd5\u5f8b\u6cd5\u89c4\u6709\u52a9\u4e8e\u4f1a\u8ba1\u5e08\u89e3\u7b54\u5728\u4e0e\u653f\u5e9c\u673a\u6784\u8fdb\u884c\u4ea4\u6613\u65f6\u8d39\u7528\u548c\u6536\u8d39\u6709\u4f55\u4e0d\u540c\u7684\u95ee\u9898\uff0c\u4ece\u800c\u786e\u4fdd\u8f93\u5165\u6587\u4ef6\u7684\u6709\u6548\u6027\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\uff1a\u6982\u5ff5\u548c\u6cd5\u5f8b\u6027\u8d28<\/b><\/h2>\n<figure id=\"attachment_5047\" aria-describedby=\"caption-attachment-5047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5047\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Khai-niem-va-ban-chat-phap-ly.jpg\" alt=\"Ph\u00e2n bi\u1ec7t ph\u00ed v\u00e0 l\u1ec7 ph\u00ed: Kh\u00e1i ni\u1ec7m v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Khai-niem-va-ban-chat-phap-ly.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Khai-niem-va-ban-chat-phap-ly-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Khai-niem-va-ban-chat-phap-ly-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Khai-niem-va-ban-chat-phap-ly-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Khai-niem-va-ban-chat-phap-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5047\" class=\"wp-caption-text\">\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\uff1a\u6982\u5ff5\u548c\u6cd5\u5f8b\u6027\u8d28<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d39\u7528\u548c\u6536\u8d39\u7684\u9996\u8981\u533a\u522b\u5728\u4e8e\u5b83\u4eec\u7684\u6cd5\u5f8b\u5b9a\u4e49\u3002\u867d\u7136\u4e24\u8005\u90fd\u5c5e\u4e8e\u56fd\u5bb6\u8d22\u653f\u6536\u5165\uff0c\u4f46\u5b83\u4eec\u7684\u7528\u9014\u548c\u670d\u52a1\u6027\u8d28\u5374\u622a\u7136\u4e0d\u540c\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8d39\u7528\u5305\u62ec\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2015\u5e74\u300a\u6536\u8d39\u6cd5\u300b\u7b2c\u4e09\u6761\u7b2c\u4e00\u6b3e\u7684\u89c4\u5b9a\uff0c\u8d39\u7528\u662f\u6307\u7ec4\u7ec7\u548c\u4e2a\u4eba\u5728\u63a5\u53d7\u56fd\u5bb6\u673a\u5173\u6216\u6388\u6743\u673a\u6784\u63d0\u4f9b\u7684\u516c\u5171\u670d\u52a1\u65f6\uff0c\u4e3a\u8865\u507f\u76f8\u5173\u6210\u672c\u548c\u670d\u52a1\u800c\u5fc5\u987b\u652f\u4ed8\u7684\u6b3e\u9879\u3002\u7b80\u800c\u8a00\u4e4b\uff0c\u8d39\u7528\u4ee3\u8868\u7740\u4e00\u79cd\u76f8\u5bf9\u5bf9\u7b49\u7684\u4ea4\u6362\uff1a\u4ed8\u8d39\u4ee5\u83b7\u5f97\u7279\u5b9a\u7684\u670d\u52a1\u4ef7\u503c\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8d39\u7528\u662f\u591a\u5c11\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76f8\u53cd\uff0c\u8d39\u7528\uff082015\u5e74\u300a\u6536\u8d39\u6cd5\u300b\u7b2c3\u6761\u7b2c2\u6b3e\uff09\u662f\u6307\u7ec4\u7ec7\u548c\u4e2a\u4eba\u5728\u63a5\u53d7\u56fd\u5bb6\u673a\u6784\u63d0\u4f9b\u7684\u516c\u5171\u670d\u52a1\u65f6\uff0c\u4e3a\u652f\u6301\u56fd\u5bb6\u7ba1\u7406\u800c\u5fc5\u987b\u652f\u4ed8\u7684\u56fa\u5b9a\u91d1\u989d\u3002\u6b64\u5904\uff0c\u8d39\u7528\u5e76\u975e\u7528\u4e8e\u8865\u507f\u6210\u672c\uff0c\u800c\u662f\u4e3a\u4e86\u786e\u8ba4\u4ed8\u6b3e\u4eba\u7684\u6743\u5229\u6216\u6cd5\u5f8b\u5730\u4f4d\uff08\u4f8b\u5982\uff0c\u6ce8\u518c\u8d39\u3001\u8bb8\u53ef\u8bc1\u8d39\uff09\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u660e\u786e\u54ea\u4e9b\u8d39\u7528\u5c5e\u4e8e\u589e\u503c\u7a0e\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u6b63\u786e\u5206\u7c7b\u4e0d\u5c5e\u4e8e\u589e\u503c\u7a0e\u8303\u56f4\u7684\u652f\u51fa\uff0c\u56e0\u4e3a\u5c5e\u4e8e\u56fd\u5bb6\u9884\u7b97\u7684\u8d39\u7528\u901a\u5e38\u4e0d\u5c5e\u4e8e\u589e\u503c\u7a0e\u8303\u56f4\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e00\u4efd\u8be6\u7ec6\u7684\u5bf9\u6bd4\u8868\u683c\uff0c\u7528\u4e8e\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u65b9\u4fbf\u60a8\u8fdb\u884c\u5ba1\u8ba1\u548c\u6838\u5bf9\uff0cMAN \u63d0\u4f9b\u4e86\u4e00\u4e2a\u6c47\u603b\u8868\uff0c\u5e2e\u52a9\u60a8\u6839\u636e\u4f01\u4e1a\u8d22\u52a1\u7ba1\u7406\u4e2d\u6700\u91cd\u8981\u7684\u6807\u51c6\u6765\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4e00\u4efd\u8be6\u7ec6\u7684\u5bf9\u6bd4\u8868\u683c\uff0c\u7528\u4e8e\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8d39\u7528<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8d39\u7528<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7136<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u5bf9\u76f4\u63a5\u83b7\u5f97\u7684\u516c\u5171\u670d\u52a1\u7684\u4ed8\u6b3e\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e3a\u83b7\u5f97\u6cd5\u5f8b\u6216\u884c\u653f\u8ba4\u53ef\u800c\u652f\u4ed8\u7684\u8d39\u7528\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6536\u96c6\u76ee\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece\u672c\u8d28\u4e0a\u8bb2\uff0c\u5b83\u6db5\u76d6\u4e86\u516c\u5171\u670d\u52a1\u6295\u8d44\u548c\u8fd0\u8425\u7684\u6210\u672c\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b83\u7684\u76ee\u7684\u662f\u670d\u52a1\u4e8e\u56fd\u5bb6\u884c\u653f\u7ba1\u7406\uff0c\u800c\u4e0d\u662f\u4e3a\u4e86\u62b5\u6d88\u6210\u672c\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b49\u6548\u503c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e00\u79cd\u4e92\u60e0\u670d\u52a1\uff08\u4e3a\u4e0e\u4ef7\u683c\u76f8\u79f0\u7684\u670d\u52a1\u4ed8\u8d39\uff09\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u57fa\u4e8e\u7b49\u503c\u539f\u5219\uff08\u6536\u5165\u7531\u56fd\u5bb6\u8bbe\u5b9a\uff09\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6536\u53d6\u6743\u9650<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u673a\u5173\u3001\u516c\u5171\u670d\u52a1\u5355\u4f4d\u548c\u6388\u6743\u7ec4\u7ec7\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u552f\u4e00\u6709\u6743\u7ba1\u8f96\u7684\u673a\u6784\u662f\u56fd\u5bb6\u673a\u5173\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u7b79\u96c6\u5230\u7684\u8d44\u91d1\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u90e8\u5206\u6536\u5165\u53ef\u80fd\u4f1a\u88ab\u4fdd\u7559\u4e0b\u6765\uff0c\u7528\u4e8e\u652f\u4ed8\u63d0\u4f9b\u670d\u52a1\u7684\u6210\u672c\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c100% \u4f1a\u4e0a\u7f34\u56fd\u5bb6\u9884\u7b97\uff08\u7279\u6b8a\u60c5\u51b5\u9664\u5916\uff09\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u9002\u7528\u5bf9\u8c61<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u67d0\u4e9b\u5df2\u8f6c\u6362\u4e3a\u670d\u52a1\u5b9a\u4ef7\u673a\u5236\u7684\u8d39\u7528\u7c7b\u578b\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8868\u663e\u793a\uff0c\u8d39\u7528\u548c\u6536\u8d39\u5728\u7ed3\u6784\u548c\u6536\u53d6\u65b9\u5f0f\u4e0a\u5b58\u5728\u663e\u8457\u5dee\u5f02\u3002\u8d39\u7528\u662f\u6839\u636e\u7ecf\u6d4e\u548c\u6280\u672f\u6807\u51c6\u8ba1\u7b97\u7684\uff0c\u800c\u6536\u8d39\u5219\u662f\u6839\u636e\u7279\u5b9a\u7c7b\u522b\u9884\u5148\u786e\u5b9a\u7684\u56fa\u5b9a\u8d39\u7528\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u901a\u8fc7\u5b9e\u9645\u4f8b\u5b50\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\u3002<\/b><\/h2>\n<figure id=\"attachment_5045\" aria-describedby=\"caption-attachment-5045\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5045\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi-qua-cac-vi-du-thuc-tien.jpg\" alt=\"Ph\u00e2n bi\u1ec7t ph\u00ed v\u00e0 l\u1ec7 ph\u00ed qua c\u00e1c v\u00ed d\u1ee5 th\u1ef1c ti\u1ec5n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi-qua-cac-vi-du-thuc-tien.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi-qua-cac-vi-du-thuc-tien-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi-qua-cac-vi-du-thuc-tien-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi-qua-cac-vi-du-thuc-tien-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi-qua-cac-vi-du-thuc-tien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5045\" class=\"wp-caption-text\">\u901a\u8fc7\u5b9e\u9645\u4f8b\u5b50\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u7406\u89e3\u8d39\u7528\u548c\u6536\u8d39\u4e4b\u95f4\u7684\u533a\u522b\uff0c\u6211\u4eec\u6765\u770b\u4e00\u4e9b\u4f01\u4e1a\u7ecf\u5e38\u9047\u5230\u7684\u5b9e\u9645\u60c5\u51b5\u3002\u7a0e\u52a1\u7533\u62a5\u4e2d\u7684\u9519\u8bef\u5206\u7c7b\u53ef\u80fd\u4f1a\u5bfc\u81f4\u8865\u7f34\u7a0e\u6b3e\u6216\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5e38\u89c1\u8d39\u7528\u7c7b\u578b\u793a\u4f8b<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9a7e\u9a76\u8003\u8bd5\u8d39\u7528\uff1a<\/b><span style=\"font-weight: 400;\"> \u60a8\u9700\u8981\u5411\u76f8\u5173\u673a\u6784\u652f\u4ed8\u8d39\u7528\uff0c\u7528\u4e8e\u7ec4\u7ec7\u8003\u8bd5\u3001\u79df\u7528\u573a\u5730\u4ee5\u53ca\u63d0\u4f9b\u60a8\u4f7f\u7528\u7684\u8bbe\u5907\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u516c\u56ed\u548c\u535a\u7269\u9986\u95e8\u7968\uff1a<\/b><span style=\"font-weight: 400;\"> \u9700\u4ed8\u8d39\u65b9\u53ef\u8fdb\u5165\u5e76\u4f7f\u7528\u535a\u7269\u9986\u8bbe\u65bd\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63d0\u4f9b\u5546\u4e1a\u4fe1\u606f\u7684\u8d39\u7528\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e3a\u4ece\u56fd\u5bb6\u6570\u636e\u5e93\u4e2d\u641c\u7d22\u548c\u63d0\u53d6\u6570\u636e\u6240\u6295\u5165\u7684\u5de5\u4f5c\u4ed8\u8d39\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u5e38\u89c1\u8d39\u7528\u7c7b\u578b\u793a\u4f8b<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6ce8\u518c\u8d39\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u7b14\u8d39\u7528\u662f\u5728\u767b\u8bb0\u8d22\u4ea7\uff08\u6c7d\u8f66\u3001\u623f\u5c4b\u3001\u571f\u5730\uff09\u6240\u6709\u6743\u65f6\u7f34\u7eb3\u7684\u3002\u653f\u5e9c\u4e0d\u4f1a\u63d0\u4f9b\u4efb\u4f55\u4e0e\u8fd9\u7b14\u5de8\u989d\u8d39\u7528\u76f8\u5bf9\u5e94\u7684\u5177\u4f53\u670d\u52a1\uff1b\u4f60\u7f34\u7eb3\u8fd9\u7b14\u8d39\u7528\u662f\u4e3a\u4e86\u8ba9\u4f60\u7684\u8d22\u4ea7\u6743\u5f97\u5230\u8ba4\u53ef\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8425\u4e1a\u6267\u7167\u8d39\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f01\u4e1a\u4e3a\u7ef4\u6301\u5176\u7ecf\u8425\u8d44\u683c\u800c\u7f34\u7eb3\u7684\u5e74\u5ea6\u8d39\u7528\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u62a4\u7167\u7b7e\u53d1\u8d39\uff1a<\/b><span style=\"font-weight: 400;\"> \u5411\u56fd\u5bb6\u63d0\u4ea4\u6587\u4ef6\u4ee5\u8bc1\u660e\u6709\u6743\u8fdb\u884c\u56fd\u9645\u65c5\u884c\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u8d39\u7528\u548c\u6536\u8d39\uff0c\u5f88\u660e\u663e\uff0c\u8d39\u7528\u4e0e\u201c\u8d2d\u4e70\u201d\u7279\u5b9a\u670d\u52a1\u76f8\u5173\uff0c\u800c\u6536\u8d39\u4e0e\u201c\u5efa\u7acb\u201d\u6cd5\u5f8b\u5730\u4f4d\u76f8\u5173\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u533a\u5206\u7a0e\u9879\u3001\u8d39\u7528\u548c\u6536\u8d39\uff1a\u4ea4\u96c6\u4e0e\u5dee\u5f02<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u91d1\u878d\u4f53\u7cfb\u4e2d\uff0c\u8bb8\u591a\u4eba\u4e0d\u4ec5\u60f3\u8981\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\uff0c\u800c\u4e14\u8fd8\u5c06\u5b83\u4eec\u4e0e\u7a0e\u6536\u6df7\u6dc6\u3002\u8fd9\u4e09\u8005\u662f\u56fd\u5bb6\u9884\u7b97\u7684\u4e09\u5927\u652f\u67f1\uff0c\u4f46\u5b83\u4eec\u7684\u7ea6\u675f\u6027\u8d28\u5404\u4e0d\u76f8\u540c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7a0e\u6b3e\u3001\u8d39\u7528\u548c\u6536\u8d39\u7684\u53ef\u9000\u8fd8\u6027\u8d28\u8fdb\u884c\u533a\u5206\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u662f\u5f3a\u5236\u6027\u7f34\u6b3e\uff0c\u5e76\u975e\u76f4\u63a5\u9000\u6b3e\u3002\u4f60\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u4f46\u4f60\u4e0d\u80fd\u8981\u6c42\u653f\u5e9c\u4e13\u95e8\u4e3a\u4f60\u5bb6\u95e8\u524d\u4fee\u5efa\u4e00\u6761\u8def\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d39\u7528\uff1a<\/b><span style=\"font-weight: 400;\"> \u901a\u8fc7\u516c\u5171\u670d\u52a1\u53ef\u4ee5\u83b7\u5f97\u76f4\u63a5\u800c\u660e\u786e\u7684\u6295\u8d44\u56de\u62a5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d39\u7528\uff1a<\/b><span style=\"font-weight: 400;\"> \u5b83\u76f4\u63a5\u5173\u7cfb\u5230\u6cd5\u5f8b\/\u884c\u653f\u62a5\u9500\u95ee\u9898\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u901a\u5e38\u5173\u6ce8\u5404\u79cd\u8d39\u7528\u548c\u6536\u8d39\uff0c\u56e0\u4e3a\u5728\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u65f6\uff0c\u8fd9\u4e9b\u8d39\u7528\u901a\u5e38\u5305\u542b\u5728\u53ef\u6263\u9664\u7684\u8d39\u7528\u4e2d\u3002 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u5982\u679c\u6709\u6709\u6548\u6587\u4ef6 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-78-2014-TT-BTC-huong-dan-218-2013-ND-CP-thi-hanh-Luat-Thue-thu-nhap-doanh-nghiep-236976.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">78\/2014\/TT-BTC\u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u786e\u5b9a\u6536\u8d39\u6c34\u5e73\u548c\u5236\u5b9a\u89c4\u7ae0\u7684\u6743\u9650\u539f\u5219\u3002<\/b><\/h2>\n<figure id=\"attachment_5048\" aria-describedby=\"caption-attachment-5048\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5048\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Nguyen-tac-xac-dinh-muc-thu-va-tham-quyen-ban-hanh.jpg\" alt=\"Ph\u00e2n bi\u1ec7t ph\u00ed v\u00e0 l\u1ec7 ph\u00ed: Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh m\u1ee9c thu v\u00e0 th\u1ea9m quy\u1ec1n ban h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Nguyen-tac-xac-dinh-muc-thu-va-tham-quyen-ban-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Nguyen-tac-xac-dinh-muc-thu-va-tham-quyen-ban-hanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Nguyen-tac-xac-dinh-muc-thu-va-tham-quyen-ban-hanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Nguyen-tac-xac-dinh-muc-thu-va-tham-quyen-ban-hanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Nguyen-tac-xac-dinh-muc-thu-va-tham-quyen-ban-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5048\" class=\"wp-caption-text\">\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\uff1a\u786e\u5b9a\u6536\u6b3e\u6c34\u5e73\u548c\u6536\u53d6\u8d39\u7528\u7684\u539f\u5219\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u8c01\u6709\u6743\u8bbe\u5b9a\u8d39\u7528\uff0c\u5c06\u6709\u52a9\u4e8e\u4f60\u5728\u4e0e\u521b\u6536\u7684\u516c\u5171\u670d\u52a1\u5b9e\u4f53\u6253\u4ea4\u9053\u65f6\uff0c\u533a\u5206\u5408\u7406\u7684\u6536\u8d39\u548c\u8d39\u7528\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u4e8e\u8d39\u7528\uff1a<\/b><span style=\"font-weight: 400;\"> \u8d22\u653f\u6536\u5165\u6c34\u5e73\u7684\u786e\u5b9a\u65e8\u5728\u8986\u76d6\u5404\u9879\u6210\u672c\uff0c\u5e76\u5145\u5206\u8003\u8651\u793e\u4f1a\u7ecf\u6d4e\u53d1\u5c55\u653f\u7b56\u3002\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u653f\u5e9c\u3001\u8d22\u653f\u90e8\u6216\u7701\u4eba\u6c11\u8bae\u4f1a\u62e5\u6709\u8c03\u8282\u8fd9\u4e00\u6c34\u5e73\u7684\u6743\u529b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u4e8e\u8d39\u7528\uff1a<\/b><span style=\"font-weight: 400;\"> \u6536\u8d39\u6807\u51c6\u662f\u9884\u5148\u8bbe\u5b9a\u7684\uff0c\u5e76\u672a\u8003\u8651\u63d0\u4f9b\u670d\u52a1\u7684\u5b9e\u9645\u6210\u672c\u3002\u51b3\u7b56\u6743\u901a\u5e38\u96c6\u4e2d\u5728\u4e2d\u592e\u5c42\u9762\uff0c\u4ee5\u786e\u4fdd\u5168\u56fd\u7edf\u4e00\u6027\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u6743\u529b\u4e0a\u7684\u5dee\u5f02\u518d\u6b21\u5370\u8bc1\u4e86\u56fd\u5bb6\u6743\u529b\u6027\u8d28\u4e2d\u8d39\u7528\u548c\u6536\u8d39\u4e4b\u95f4\u7684\u533a\u522b\u3002\u4e0e\u6536\u8d39\u76f8\u6bd4\uff0c\u8d39\u7528\u4ee3\u8868\u7740\u66f4\u9ad8\u5c42\u6b21\u7684\u7ba1\u7406\u6743\u529b\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5982\u4f55\u5728\u4f01\u4e1a\u4f1a\u8ba1\u4e2d\u5bf9\u8d39\u7528\u548c\u6536\u8d39\u8fdb\u884c\u6838\u7b97\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f5c\u4e3a\u4e00\u540d\u4e13\u4e1a\u4f1a\u8ba1\u5e08\uff0c\u5728\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\u4e4b\u540e\uff0c\u4f60\u9700\u8981\u6309\u7167\u89c4\u5b9a\u5c06\u5b83\u4eec\u8bb0\u5f55\u5728\u6b63\u786e\u7684\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u8fd9\u4e9b\u91d1\u989d\u7684\u6838\u7b97\u65b9\u5f0f\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d26\u6237 642\uff08\u4e1a\u52a1\u7ba1\u7406\u8d39\u7528\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u4e00\u822c\u670d\u52a1\u7684\u8d39\u7528\u548c\u6536\u8d39\uff0c\u4f8b\u5982\u8425\u4e1a\u6267\u7167\u8d39\u3001\u9053\u8def\u901a\u884c\u8d39\u7b49\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d26\u6237 241\/211\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u8d2d\u4e70\u56fa\u5b9a\u8d44\u4ea7\u65f6\u7684\u767b\u8bb0\u8d39\uff08\u52a0\u5728\u539f\u4ef7\u4e0a\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bf7\u6ce8\u610f\uff0c\u90e8\u5206\u5148\u524d\u88ab\u89c6\u4e3a\u8d39\u7528\u7684\u9879\u76ee\u73b0\u5df2\u91cd\u65b0\u5f52\u7c7b\u4e3a\u670d\u52a1\u4ef7\u683c\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u6211\u4eec\u4e0d\u518d\u79f0\u5176\u4e3a\u8d39\u7528\uff0c\u800c\u662f\u201c\u670d\u52a1\u4ef7\u683c\u201d\uff0c\u5e76\u4e14\u4f1a\u5305\u542b\u589e\u503c\u7a0e\u3002\u5c06\u8d39\u7528\u4e0e\u670d\u52a1\u4ef7\u683c\u6df7\u6dc6\u4f1a\u5bfc\u81f4\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u7533\u62a5\u9519\u8bef\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u7a0e\u52a1\u548c\u4f1a\u8ba1\u65b9\u9762\u7684\u4e13\u5bb6\u5efa\u8bae\uff1f<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\u770b\u4f3c\u7b80\u5355\uff0c\u4f46\u5982\u679c\u6ca1\u6709\u5f97\u5230\u4e13\u4e1a\u7684\u7a0e\u52a1\u5efa\u8bae\uff0c\u5219\u4f1a\u5e26\u6765\u91cd\u5927\u7684\u7a0e\u52a1\u98ce\u9669\u3002\u5728\u7535\u5b50\u53d1\u7968\u76d1\u7ba1\u6cd5\u89c4\u4e0d\u65ad\u66f4\u65b0\u4ee5\u53ca\u8d39\u7528\u5411\u670d\u52a1\u8d39\u8f6c\u53d8\u7684\u80cc\u666f\u4e0b\uff0c\u8fd9\u4e00\u70b9\u5c24\u4e3a\u91cd\u8981\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7ecf\u5e38\u9762\u4e34\u4ee5\u4e0b\u65b9\u9762\u7684\u56f0\u96be\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8ba1\u7b97\u53ef\u6263\u9664\u8d39\u7528\u65f6\uff0c\u786e\u5b9a\u8d39\u7528\/\u6536\u8d39\u5355\u636e\u662f\u5426\u6709\u6548\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u8d39\u7528\u5206\u7c7b\uff0c\u54ea\u4e9b\u8d39\u7528\u53ef\u4ee5\u62b5\u6263\u589e\u503c\u7a0e\uff0c\u54ea\u4e9b\u8d39\u7528\u4e0d\u80fd\u62b5\u6263\u589e\u503c\u7a0e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u51fa\u53e3\u4ea4\u6613\u4e2d\u5728\u56fd\u5916\u4ea7\u751f\u7684\u624b\u7eed\u8d39\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u5f7b\u5e95\u89e3\u51b3\u8fd9\u4e9b\u95ee\u9898\uff0c\u4f01\u4e1a\u9700\u8981\u4e00\u4f4d\u5bf9\u8d8a\u5357\u6cd5\u5f8b\u548c\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u6709\u6df1\u5165\u4e86\u89e3\u7684\u5408\u4f5c\u4f19\u4f34\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;\">\u51c6\u786e\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\u662f\u6784\u5efa\u900f\u660e\u4e14\u5408\u6cd5\u5408\u89c4\u7684\u8d22\u52a1\u62a5\u544a\u4f53\u7cfb\u7684\u57fa\u7840\u3002MAN\u5e0c\u671b\u901a\u8fc7\u672c\u6587\uff0c\u4e3a\u8bfb\u8005\u63d0\u4f9b\u6709\u4ef7\u503c\u7684\u77e5\u8bc6\uff0c\u4ee5\u4fbf\u4ed6\u4eec\u80fd\u591f\u81ea\u4fe1\u5730\u5c06\u5176\u5e94\u7528\u4e8e\u5b9e\u8df5\uff0c\u4ece\u800c\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u8d22\u52a1\u4e49\u52a1\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u7a0e\u52a1\u7ed3\u7b97\u65b9\u9762\u9047\u5230\u56f0\u96be\uff0c\u6216\u8005\u9700\u8981\u4e13\u4e1a\u7684\u8d22\u52a1\u7ba1\u7406\u89e3\u51b3\u65b9\u6848\uff0c\u8bf7\u8ba9\u6211\u4eec\u6765\u5e2e\u52a9\u60a8\u3002 <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> \u4e0e\u60a8\u643a\u624b\u5408\u4f5c\u3002\u6211\u4eec\u5f88\u8363\u5e78\u4e3a\u60a8\u63d0\u4f9b\u4ee5\u4e0b\u89e3\u51b3\u65b9\u6848\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5ba1\u8ba1\u670d\u52a1<\/b><span style=\"font-weight: 400;\"> \u72ec\u7acb\u3001\u5ba2\u89c2\u3001\u5408\u4e4e\u9053\u5fb7\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><b>\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/b><\/a><span style=\"font-weight: 400;\"> \u4e00\u5957\u5b8c\u6574\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u8ba9\u4f01\u4e1a\u5b89\u5fc3\u4e13\u6ce8\u4e8e\u81ea\u8eab\u8fd0\u8425\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><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><b>\u7a0e\u52a1\u7ed3\u7b97<\/b><\/a><span style=\"font-weight: 400;\"> \u5e76\u5efa\u7acb <\/span><a href=\"https:\/\/thue.man.net.vn\/bao-cao-thue-tron-goi\/\"><b>\u7a0e\u52a1\u7533\u62a5<\/b><\/a><span style=\"font-weight: 400;\"> \u6df1\u5165\u7684\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u56e2\u961f\uff0c\u81f4\u529b\u4e8e\u63d0\u4f9b\u6700\u5177\u5b9e\u7528\u4ef7\u503c\u7684\u670d\u52a1\uff0c\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u5e94\u5bf9\u4efb\u4f55\u68c0\u67e5\u3002\u7acb\u5373\u8054\u7cfb\u6211\u4eec\uff0c\u83b7\u53d6\u6700\u4e13\u4e1a\u3001\u6700\u8d34\u5fc3\u7684\u652f\u6301\uff01<\/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\u8d39\u7528\u548c\u6536\u8d39\u533a\u522b\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>\u8425\u4e1a\u6267\u7167\u8d39\u662f\u8d39\u7528\u8fd8\u662f\u6536\u8d39\uff1f <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u867d\u7136\u4ee5\u524d\u88ab\u79f0\u4e3a\u8425\u4e1a\u6267\u7167\u7a0e\uff0c\u4f46\u6839\u636e\u7b2c139\/2016\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u73b0\u5728\u5e94\u5c06\u5176\u51c6\u786e\u5f52\u7c7b\u4e3a\u8d39\u7528\u3002\u5728\u533a\u5206\u8d39\u7528\u548c\u6536\u8d39\u65f6\uff0c\u8425\u4e1a\u6267\u7167\u8d39\u5c5e\u4e8e\u7528\u4e8e\u7ef4\u6301\u884c\u653f\u8fd0\u8425\u7684\u6b3e\u9879\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>\u8fd9\u4e9b\u8d39\u7528\u9700\u8981\u7f34\u7eb3\u589e\u503c\u7a0e\u5417\uff1f <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5217\u5165\u56fd\u5bb6\u9884\u7b97\u652f\u4ed8\u6e05\u5355\u7684\u8d39\u7528\u65e0\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\u3002\u4f46\u662f\uff0c\u5982\u679c\u6536\u5165\u5df2\u8f6c\u5316\u4e3a\u670d\u52a1\u5b9a\u4ef7\u673a\u5236\uff08\u4f8b\u5982\u7801\u5934\u8d39\u3001\u536b\u751f\u8d39\u7b49\uff09\uff0c\u5219\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\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\u4f55\u5224\u65ad\u4e00\u7b14\u6b3e\u9879\u662f\u624b\u7eed\u8d39\u8fd8\u662f\u6536\u8d39\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6700\u597d\u7684\u65b9\u6cd5\u662f\u67e5\u96052015\u5e74\u300a\u6536\u8d39\u6cd5\u300b\u9881\u5e03\u7684\u6e05\u5355\u3002\u8fd9\u662f\u51c6\u786e\u786e\u5b9a\u6536\u5165\u6027\u8d28\u7684\u552f\u4e00\u6cd5\u5f8b\u4f9d\u636e\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\": \"Question\",\n\t\t\t\t\"name\": \"L\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 ph\u00ed hay l\u1ec7 ph\u00ed? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1eb7c d\u00f9 t\u00ean g\u1ecdi c\u0169 l\u00e0 Thu\u1ebf m\u00f4n b\u00e0i, nh\u01b0ng hi\u1ec7n nay theo ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP, \u0111\u00e2y ch\u00ednh x\u00e1c l\u00e0 m\u1ed9t kho\u1ea3n l\u1ec7 ph\u00ed. 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