{"id":5076,"date":"2026-03-13T10:31:57","date_gmt":"2026-03-13T03:31:57","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5076"},"modified":"2026-03-13T10:31:57","modified_gmt":"2026-03-13T03:31:57","slug":"cac-truong-hop-khong-phai-quyet-toan-thue-tndn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cac-truong-hop-khong-phai-quyet-toan-thue-tndn\/","title":{"rendered":"\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u60c5\u5f62"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u60c5\u51b5\u662f\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u9700\u8981\u4e86\u89e3\u7684\u4e00\u4e2a\u5173\u952e\u9886\u57df\uff0c\u4ee5\u907f\u514d\u5728\u62a5\u544a\u671f\u5185\u51fa\u73b0\u9519\u8bef\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">80\/2021\/TT-BTC \u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\">, \u5bf9\u65e0\u9700\u6700\u7ec8\u7ed3\u7b97\u7684\u5b9e\u4f53\u8fdb\u884c\u6b63\u786e\u5206\u7c7b\u6709\u52a9\u4e8e\u7b80\u5316\u884c\u653f\u7a0b\u5e8f\uff0c\u5e76\u964d\u4f4e\u56e0\u903e\u671f\u63d0\u4ea4\u6216\u63d0\u4ea4\u4e0d\u5fc5\u8981\u7684\u8fc7\u591a\u6587\u4ef6\u800c\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73b0\u5b9e\u60c5\u51b5\u8868\u660e\uff0c\u672a\u80fd\u660e\u786e\u81ea\u8eab\u4e49\u52a1\u7684\u4f01\u4e1a\u6bd4\u4f8b\u5f88\u9ad8\u3002 <\/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;\"> \u7a0e\u8d1f\u4f9d\u7136\u6c89\u91cd\uff0c\u5c24\u5176\u5bf9\u4e8e\u65b0\u6210\u7acb\u6216\u89e3\u6563\u7684\u4f01\u4e1a\u800c\u8a00\u3002\u4e86\u89e3\u54ea\u4e9b\u60c5\u51b5\u4e0b\u65e0\u9700\u5b8c\u6210\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\uff0c\u6709\u52a9\u4e8e\u786e\u4fdd\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u5e76\u5236\u5b9a\u6709\u6548\u7684\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u7b56\u7565\u3002\u8fd9\u80fd\u4fdd\u969c\u4f01\u4e1a\u5728\u653f\u5e9c\u673a\u6784\u9762\u524d\u7684\u900f\u660e\u5ea6\u548c\u4fe1\u8a89\u3002\u8bf7\u53c2\u9605\u4ee5\u4e0b\u8be6\u7ec6\u89c4\u5b9a\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u65e0\u9700\u8fdb\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/b><\/h2>\n<figure id=\"attachment_5078\" aria-describedby=\"caption-attachment-5078\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5078\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-dieu-chinh-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-dieu-chinh-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-dieu-chinh-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-dieu-chinh-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-dieu-chinh-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-dieu-chinh-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5078\" class=\"wp-caption-text\">\u65e0\u9700\u8fdb\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u54ea\u4e9b\u5355\u4f4d\u5c5e\u4e8e\u4ee5\u4e0b\u7c7b\u522b\uff1a <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u79cd\u60c5\u51b5\u662f\u5426\u5c5e\u5b9e\uff0c\u9700\u8981\u4ee5\u73b0\u884c\u6cd5\u5f8b\u6846\u67b6\u4e3a\u4f9d\u636e\u3002\u8fd9\u662f\u589e\u5f3a\u7ec4\u7ec7\u5185\u90e8\u4f1a\u8ba1\u5de5\u4f5c\u4e13\u4e1a\u6027\u548c\u53ef\u9760\u6027\u7684\u6838\u5fc3\u57fa\u7840\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u89c4\u5b9a\u4e86\u6709\u5173\u7a0e\u6536\u7533\u62a5\u3001\u7f34\u7eb3\u548c\u7ed3\u7b97\u7684\u4e00\u822c\u539f\u5219\u3002\u8be5\u6cd5\u95f4\u63a5\u5730\u6839\u636e\u4f01\u4e1a\u7684\u5b9e\u9645\u7ecf\u8425\u6d3b\u52a8\u786e\u5b9a\u4e86\u514d\u9664\u5e74\u5ea6\u7a0e\u6536\u7ed3\u7b97\u7a0b\u5e8f\u7684\u4e3b\u4f53\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c 126\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u7a0e\u6536\u7ba1\u7406\u6cd5\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u91cd\u8981\u7684\u6587\u4ef6\uff0c\u8be6\u7ec6\u5217\u51fa\u4e86\u65e0\u9700\u8fdb\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u7684\u60c5\u51b5\u3002\u8be5\u6cd5\u4ee4\u660e\u786e\u4e86\u786e\u5b9a\u5177\u4f53\u7533\u62a5\u4e49\u52a1\u7684\u65f6\u95f4\u8303\u56f4\u3001\u6536\u5165\u6761\u4ef6\u548c\u4f01\u4e1a\u7ecf\u8425\u72b6\u51b5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c 80\/2021\/TT-BTC \u53f7\u901a\u51fd\u5bf9\u7b2c 126 \u53f7\u6cd5\u4ee4\u7684\u5b9e\u65bd\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c80\u53f7\u901a\u77e5\u63d0\u4f9b\u4e86\u6837\u672c\u8868\u683c\u548c\u5b9e\u9645\u64cd\u4f5c\u6b65\u9aa4\u3002\u7406\u89e3\u8be5\u901a\u77e5\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u51c6\u786e\u5904\u7406\u514d\u7a0e\u6587\u4ef6\uff0c\u907f\u514d\u5728\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u6df7\u6dc6\u201c\u514d\u7a0e\u201d\u548c\u201c\u65e0\u9700\u7f34\u7eb3\u7a0e\u6b3e\u201d\u7684\u6982\u5ff5\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u6700\u65b0\u89c4\u5b9a\uff0c\u65e0\u9700\u8fdb\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u7684\u6848\u4f8b\u6982\u8ff0\u3002<\/b><\/h2>\n<figure id=\"attachment_5080\" aria-describedby=\"caption-attachment-5080\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5080\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tong-hop-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-theo-quy-dinh-moi-nhat.jpg\" alt=\"T\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNDN theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tong-hop-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-theo-quy-dinh-moi-nhat.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tong-hop-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-theo-quy-dinh-moi-nhat-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tong-hop-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-theo-quy-dinh-moi-nhat-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tong-hop-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-theo-quy-dinh-moi-nhat-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tong-hop-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-theo-quy-dinh-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5080\" class=\"wp-caption-text\">\u6839\u636e\u6700\u65b0\u89c4\u5b9a\uff0c\u65e0\u9700\u8fdb\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u7684\u6848\u4f8b\u6982\u8ff0\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u8be6\u7ec6\u5206\u6790\u4e86\u65e0\u9700\u8fdb\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u5e38\u89c1\u60c5\u51b5\u3002\u6b64\u5206\u7c7b\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u505a\u597d\u7a0e\u52a1\u7ed3\u7b97\u548c\u5e74\u5ea6\u7a0e\u52a1\u7533\u62a5\u7684\u51c6\u5907\u5de5\u4f5c\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u65b0\u6210\u7acb\u4f46\u5c1a\u672a\u5f00\u59cb\u751f\u4ea7\u548c\u7ecf\u8425\u7684\u4f01\u4e1a\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u79cd\u5e38\u89c1\u7684\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u60c5\u51b5\u662f\uff0c\u4f01\u4e1a\u521a\u521a\u83b7\u5f97\u8425\u4e1a\u6267\u7167\uff0c\u4f46\u5c1a\u672a\u4ea7\u751f\u4efb\u4f55\u9500\u552e\u989d\u6216\u652f\u51fa\u3002\u4f46\u662f\uff0c\u5982\u679c\u4f01\u4e1a\u4ea7\u751f\u4e86\u8bbe\u7acb\u8d39\u7528\u6216\u8d44\u4ea7\u8d2d\u7f6e\u8d39\u7528\uff0c\u5219\u4ecd\u9700\u7533\u62a5\uff0c\u4ee5\u4fbf\u5c06\u4e8f\u635f\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u5e74\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6682\u65f6\u505c\u6b62\u8fd0\u8425\uff0c\u6682\u505c\u671f\u9650\u4e3a\u6574\u4e2a\u65e5\u5386\u5e74\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761\u89c4\u5b9a\uff0c\u6682\u505c\u8425\u4e1a\u4e00\u6574\u4e2a\u65e5\u5386\u5e74\u6216\u8d22\u653f\u5e74\u5ea6\u7684\u7eb3\u7a0e\u4eba\u65e0\u9700\u63d0\u4ea4\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u3002\u8fd9\u5305\u62ec\u6309\u89c4\u5b9a\u529e\u7406\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u624b\u7eed\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6682\u65f6\u505c\u6b62\u8425\u4e1a\u65f6\u7a0e\u52a1\u7533\u62a5\u4e49\u52a1\u5bf9\u6bd4\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u4e49\u52a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u58f0\u660e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5168\u5e74\u5173\u95ed\uff081\u67081\u65e5\u81f312\u670831\u65e5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u652f\u4ed8\u4efb\u4f55\u8d39\u7528\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u505c\u804c\u901a\u77e5\u5fc5\u987b\u53ca\u65f6\u9001\u8fbe\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e34\u65f6\u505c\u804c\uff0c\u671f\u9650\u4e0d\u8db3\u4e00\u5e74\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ecd\u9700\u8fdb\u884c\u7ed3\u7b97\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd0\u8425\u6708\u4efd\u58f0\u660e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63d0\u524d\u6062\u590d\u8fd0\u8425\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ecd\u9700\u8fdb\u884c\u7ed3\u7b97\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6211\u4eec\u5fc5\u987b\u5ba3\u5e03\u6062\u590d\u8fd0\u8425\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bc6\u522b\u90a3\u4e9b\u5728\u6682\u505c\u671f\u5185\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6848\u4f8b\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u8282\u7701\u4f1a\u8ba1\u4eba\u5458\u6210\u672c\u3002\u8fd9\u5bf9\u4e8e\u9762\u4e34\u56f0\u5883\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u662f\u4e00\u79cd\u6709\u6548\u7684\u8d22\u52a1\u4f18\u5316\u65b9\u6848\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e0d\u7ecf\u5e38\u4ea7\u751f\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e49\u52a1\u7684\u7ec4\u7ec7\u548c\u4e2a\u4eba\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9500\u552e\u5546\u54c1\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u4f46\u6309\u8425\u4e1a\u989d1%\u7684\u7a0e\u7387\u8ba1\u7b97\u7a0e\u6b3e\u7684\u516c\u5171\u670d\u52a1\u5355\u4f4d\uff0c\u4e5f\u514d\u4e8e\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u5b83\u4eec\u65e0\u9700\u4f7f\u752803\/TNDN\u8868\u683c\uff0c\u800c\u662f\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u6309\u4ea4\u6613\u6216\u6309\u6708\/\u6309\u5b63\u5ea6\u7533\u62a5\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5bf9\u786e\u5b9a\u65e0\u9700\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u4f01\u4e1a\u7684\u6807\u51c6\u8fdb\u884c\u8be6\u7ec6\u5206\u6790\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u6df1\u5165\u5730\u4e86\u89e3\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6848\u4f8b\uff0c\u6211\u4eec\u9700\u8981\u8be6\u7ec6\u5206\u6790\u4e0e\u6536\u5165\u76f8\u5173\u7684\u6280\u672f\u6807\u51c6\u3002\u4ece\u4e13\u4e1a\u5ba1\u8ba1\u7684\u89d2\u5ea6\u5ba1\u89c6\u8fd9\u4e9b\u6848\u4f8b\uff0c\u6709\u52a9\u4e8e\u51c6\u786e\u8bc6\u522b\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u56fd\u5bb6\u95e8\u6237\u7f51\u7ad9\u7684\u8fd0\u884c\u72b6\u6001\u6807\u51c6<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u56fd\u5bb6\u4f01\u4e1a\u767b\u8bb0\u7cfb\u7edf\u4e2d\uff0c\u201c\u6682\u65f6\u505c\u4e1a\u201d\u72b6\u6001\u662f\u6700\u91cd\u8981\u7684\u6cd5\u5f8b\u8bc1\u660e\u3002\u5982\u679c\u8be5\u72b6\u6001\u6301\u7eed\u6574\u4e2a\u8d22\u653f\u5e74\u5ea6\uff0c\u4f01\u4e1a\u5c06\u81ea\u52a8\u5c5e\u4e8e\u65e0\u9700\u7533\u62a5\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u60c5\u5f62\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u9002\u7528\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\u7684\u6807\u51c6<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u6309\u589e\u503c\u7a0e\u8ba1\u7b97\u7a0e\u989d\u6216\u6309\u8425\u4e1a\u6536\u51651%\u81f33%\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u8ba1\u7b97\u7a0e\u989d\u7684\u4f01\u4e1a\uff0c\u901a\u5e38\u91c7\u7528\u4e0d\u540c\u7684\u7a0e\u52a1\u7ed3\u7b97\u7a0b\u5e8f\u3002\u67d0\u4e9b\u7279\u5b9a\u884c\u4e1a\uff0c\u4f8b\u5982\u77f3\u6cb9\u5929\u7136\u6c14\u548c\u5f69\u7968\u884c\u4e1a\uff0c\u5bf9\u4e8e\u65e0\u9700\u5728\u603b\u90e8\u8fdb\u884c\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u60c5\u51b5\uff0c\u6709\u5176\u81ea\u8eab\u7684\u89c4\u5b9a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5982\u679c\u4f01\u4e1a\u89e3\u6563\u3001\u7834\u4ea7\u6216\u505c\u6b62\u8fd0\u8425\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u95ed\u7a0e\u52a1\u8bc6\u522b\u53f7\u65f6\uff0c\u4f01\u4e1a\u9700\u51c6\u5907\u4e00\u4efd\u6db5\u76d6\u76f4\u81f3\u505c\u6b62\u7ecf\u8425\u7684\u7a0e\u52a1\u7ed3\u7b97\u6587\u4ef6\u3002\u5b8c\u6210\u89e3\u6563\u540e\uff0c\u7531\u4e8e\u7ecf\u6d4e\u5b9e\u4f53\u5df2\u4e0d\u590d\u5b58\u5728\uff0c\u4f01\u4e1a\u81ea\u7136\u5c5e\u4e8e\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u60c5\u51b5\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a\u907f\u514d\u5c06\u514d\u7a0e\u4e0e\u65e0\u9700\u62a5\u7a0e\u6df7\u6dc6\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f1a\u8ba1\u5e08\u4f1a\u5c06\u7a0e\u6536\u4f18\u60e0\u4e0e\u65e0\u9700\u7533\u62a5\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u60c5\u51b5\u6df7\u6dc6\u3002\u8fd9\u662f\u4e00\u4e2a\u4e25\u91cd\u7684\u9519\u8bef\uff0c\u53ef\u80fd\u5bfc\u81f4\u56e0\u903e\u671f\u7533\u62a5\u800c\u53d7\u5230\u73b0\u884c\u7a0e\u6cd5\u89c4\u5b9a\u7684\u5904\u7f5a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8be5\u4f01\u4e1a\u76ee\u524d\u5904\u4e8e\u514d\u7a0e\u671f\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u8be5\u4f01\u4e1a\u6839\u636e\u6295\u8d44\u4f18\u60e0\u653f\u7b56\uff08100%\uff09\u4eab\u6709\u514d\u7a0e\u5f85\u9047\uff0c\u4ecd\u9700\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u8fd9\u4e0d\u5c5e\u4e8e\u65e0\u9700\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u60c5\u51b5\u3002\u7a0e\u52a1\u673a\u5173\u9700\u8981\u76f8\u5173\u6587\u4ef6\u6765\u6838\u5b9e\u635f\u76ca\u6570\u636e\u4ee5\u53ca\u662f\u5426\u7b26\u5408\u4f18\u60e0\u653f\u7b56\u7684\u8d44\u683c\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8be5\u516c\u53f8\u62a5\u544a\u4e8f\u635f\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u7a0e\u6536\u8c41\u514d\u7c7b\u4f3c\uff0c\u4e8f\u635f\u4f01\u4e1a\u4ecd\u9700\u63d0\u4ea4\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u3002\u4f01\u4e1a\u6240\u5f97\u7a0e\u8c41\u514d\u7684\u5224\u5b9a\u5b8c\u5168\u57fa\u4e8e\u5176\u6cd5\u5f8b\u5730\u4f4d\uff0c\u800c\u975e\u5176\u5728\u8be5\u671f\u95f4\u7684\u76c8\u5229\u6216\u4e8f\u635f\u60c5\u51b5\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e0d\u7b26\u5408\u7a0e\u52a1\u7ed3\u7b97\u8c41\u514d\u6761\u4ef6\u7684\u5355\u4f4d\u7684\u6587\u4ef6\u548c\u7a0b\u5e8f\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u60c5\u51b5\u4e0d\u540c\uff0c\u5176\u4ed6\u5b9e\u4f53\u5fc5\u987b\u51c6\u5907\u4e00\u5957\u5b8c\u6574\u7684\u7533\u62a5\u6587\u4ef6\u3002\u8fd9\u9610\u660e\u4e86\u4e8c\u8005\u4e4b\u95f4\u7684\u533a\u522b\uff0c\u4ee5\u53ca\u4f9d\u6cd5\u514d\u9664\u6b64\u9879\u7a0b\u5e8f\u7684\u91cd\u8981\u6027\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff08\u8868\u683c 03\/TNDN\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u622a\u81f3\u505c\u6b62\u8fd0\u8425\u4e4b\u65e5\u6b62\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u6216\u62a5\u544a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u4ef6\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u548c\u7a0e\u6536\u4f18\u60e0\u7b49\u89c4\u5b9a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u786e\u8bc6\u522b\u65e0\u9700\u8fdb\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u7684\u6848\u4f8b\uff0c\u6709\u52a9\u4e8e\u4f1a\u8ba1\u90e8\u95e8\u96c6\u4e2d\u8d44\u6e90\u3002\u4f01\u4e1a\u53ef\u4ee5\u5c06\u8d44\u6e90\u4f18\u5148\u7528\u4e8e\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\u6216\u4f18\u5316\u8fd0\u8425\u6210\u672c\uff0c\u800c\u4e0d\u662f\u4e0d\u5fc5\u8981\u7684\u7a0b\u5e8f\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e13\u4e1a\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u5728\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u4e2d\u7684\u4f5c\u7528\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u8bc6\u522b\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6848\u4f8b\u9700\u8981\u5bf9\u6cd5\u5f8b\u6709\u6df1\u5165\u7684\u4e86\u89e3\u3002\u6b63\u56e0\u5982\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u50cfMAN\uff08Master Accountant Network\uff0c\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff09\u8fd9\u6837\u4fe1\u8a89\u826f\u597d\u7684\u673a\u6784\u7684\u652f\u6301\uff0c\u4ee5\u786e\u4fdd\u7a0e\u52a1\u5b89\u5168\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u98ce\u9669\u63a7\u5236\u548c\u6210\u672c\u4f18\u5316<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7684\u7a0e\u52a1\u5ba1\u8ba1\u548c\u4f1a\u8ba1\u670d\u52a1\u6709\u52a9\u4e8e\u5168\u9762\u5ba1\u67e5\u4f01\u4e1a\u7684\u8fd0\u8425\u72b6\u51b5\u3002\u5982\u679c\u65e0\u9700\u5b8c\u6210\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\uff0c\u4e13\u5bb6\u5c06\u6307\u5bfc\u4f01\u4e1a\u5b8c\u6210\u5fc5\u8981\u7684\u7533\u62a5\u6587\u4ef6\uff0c\u4ee5\u786e\u4fdd\u7a0e\u52a1\u673a\u5173\u7684\u5408\u89c4\u6027\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\u548c\u53ef\u6301\u7eed\u7684\u7a0e\u52a1\u548c\u89e3\u65b9\u6848\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5b9e\u4f53\uff0cMAN \u63d0\u4f9b\u4ece\u7533\u62a5\u5230\u6570\u636e\u4fdd\u62a4\u7684\u5168\u9762\u89e3\u51b3\u65b9\u6848\u3002\u4e13\u4e1a\u7684\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\u8ba9\u4f01\u4e1a\u80fd\u591f\u5b89\u5fc3\u4e13\u6ce8\u4e8e\u751f\u4ea7\u548c\u4e1a\u52a1\u8fd0\u8425\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u53ca\u65f6\u66f4\u65b0\u81f3\u6700\u65b0\u6307\u5bfc\u6587\u4ef6\u7684\u91cd\u8981\u6027\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u901a\u5e38\u4f1a\u9488\u5bf9\u5177\u4f53\u60c5\u51b5\u53d1\u5e03\u6307\u5bfc\u6587\u4ef6\u3002\u5bc6\u5207\u5173\u6ce8\u8fd9\u4e9b\u6587\u4ef6\u662f\u786e\u8ba4\u60a8\u662f\u5426\u7b26\u5408\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u8c41\u514d\u6761\u4ef6\u7684\u6700\u4f73\u9014\u5f84\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e3a\u4f01\u4e1a\u89e3\u6563\u63d0\u4f9b\u6307\u5bfc\u7684\u5b98\u65b9\u6587\u4ef6\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6\u89c4\u5b9a\uff0c\u572812\u670831\u65e5\u524d\u5c65\u884c\u5b8c\u6240\u6709\u4e49\u52a1\u5e76\u5b8c\u6210\u7a0e\u52a1\u6e05\u7b97\u7684\u4f01\u4e1a\u65e0\u9700\u63d0\u4ea4\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u3002\u8fd9\u662f\u4e00\u4e2a\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u4f8b\u5b50\uff0c\u56e0\u4e3a\u8be5\u5b9e\u4f53\u5728\u6e05\u7b97\u65f6\u5df2\u4e0d\u5b58\u5728\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u521b\u6536\u578b\u516c\u5171\u670d\u52a1\u5355\u4f4d\u6307\u5357<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u516c\u5171\u670d\u52a1\u5355\u4f4d\u5728\u5982\u4f55\u5212\u5206\u5e94\u7a0e\u6536\u5165\u65b9\u9762\u611f\u5230\u56f0\u60d1\u3002\u901a\u8fc7\u6b63\u786e\u8fd0\u7528\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u60c5\u5f62\u7684\u76f8\u5173\u89c4\u5b9a\uff0c\u4ed6\u4eec\u53ef\u4ee5\u533a\u5206\u670d\u52a1\u6536\u5165\uff0c\u4ece\u800c\u51c6\u786e\u7533\u62a5\uff0c\u907f\u514d\u8ffd\u6eaf\u5f81\u7a0e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u5728\u8bc6\u522b\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6848\u4ef6\u65f6\u7ecf\u5e38\u72af\u9519\uff1f<\/b><\/h2>\n<figure id=\"attachment_5079\" aria-describedby=\"caption-attachment-5079\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5079\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-thuong-sai-sot-khi-xac-dinh-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p th\u01b0\u1eddng sai s\u00f3t khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-thuong-sai-sot-khi-xac-dinh-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-thuong-sai-sot-khi-xac-dinh-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-thuong-sai-sot-khi-xac-dinh-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-thuong-sai-sot-khi-xac-dinh-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-thuong-sai-sot-khi-xac-dinh-cac-truong-hop-khong-phai-quyet-toan-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5079\" class=\"wp-caption-text\">\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u5728\u8bc6\u522b\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6848\u4ef6\u65f6\u7ecf\u5e38\u72af\u9519\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f88\u591a\u60c5\u51b5\u4e0b\uff0c\u4e0d\u5c5e\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u8303\u56f4\u7684\u6848\u4ef6\u4f1a\u88ab\u9519\u8bef\u5730\u8ba4\u5b9a\u4e3a\u4e0d\u9002\u7528\u8be5\u6761\u6b3e\u3002\u8fd9\u4f1a\u7ed9\u4f01\u4e1a\u5e26\u6765\u4e0d\u5e78\u7684\u6cd5\u5f8b\u548c\u8d22\u52a1\u540e\u679c\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6587\u672c\u5185\u5bb9\u5df2\u8fc7\u65f6\uff1a<\/b><span style=\"font-weight: 400;\"> \u7a0e\u6cd5\u7684\u53d8\u5316\u4f7f\u5f97\u4f1a\u8ba1\u5e08\u4eec\u65e0\u6cd5\u8ddf\u4e0a\u7b2c 126 \u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u8981\u70b9\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u201c\u6682\u505c\u201d\u7684\u8bef\u89e3\uff1a<\/b><span style=\"font-weight: 400;\"> \u8be5\u4f01\u4e1a\u5df2\u505c\u6b62\u5b9e\u9645\u8fd0\u8425\uff0c\u4f46\u672a\u6309\u6b63\u89c4\u6cd5\u5f8b\u7a0b\u5e8f\u901a\u77e5\u6709\u5173\u90e8\u95e8\u3002\u8fd9\u5bfc\u81f4\u8be5\u4f01\u4e1a\u4e0d\u7b26\u5408\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u6761\u4ef6\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5e74\u672b\u538b\u529b\uff1a<\/b><span style=\"font-weight: 400;\"> \u7e41\u91cd\u7684\u5de5\u4f5c\u91cf\u4f7f\u5f97\u4f1a\u8ba1\u5e08\u5f88\u5bb9\u6613\u6df7\u6dc6\u9700\u8981\u63d0\u4ea4\u7684\u7a0e\u52a1\u7533\u62a5\u8868\u7684\u4e3b\u9898\u548c\u7c7b\u578b\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u8c41\u514d\u6761\u4ef6\u6c47\u603b\u8868\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u8868\u683c\u6c47\u603b\u4e86\u54ea\u4e9b\u6848\u4ef6\u65e0\u9700\u8fdb\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6b64\u6c47\u603b\u8868\u53ef\u5e2e\u52a9\u60a8\u5feb\u901f\u67e5\u627e\u65e0\u9700\u8fdb\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u60c5\u51b5\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5fc5\u8981\u6761\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7ed3\u7b97\u72b6\u6001<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6b63\u5e38\u8fd0\u8425\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d1\u751f\u6536\u5165\/\u652f\u51fa\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u548c\u89e3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6682\u65f6\u505c\u6b62\u8fd0\u8425\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6574\u4e2a\u8d22\u653f\u5e74\u5ea6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u514d\u4e8e\u6700\u7ec8\u7ed3\u7b97<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6240\u6709\u6848\u4f8b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u7ec4\u7ec7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u6ca1\u6709\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u514d\u4e8e\u6700\u7ec8\u7ed3\u7b97<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ee3\u8868\u5904<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u76c8\u5229<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u514d\u4e8e\u6700\u7ec8\u7ed3\u7b97<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e0c\u671b\u4ee5\u4e0a\u6570\u636e\u8868\u80fd\u5e2e\u52a9\u8d35\u516c\u53f8\u6e05\u695a\u5730\u4e86\u89e3\u54ea\u4e9b\u60c5\u51b5\u4e0b\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\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;\">\u4e86\u89e3\u54ea\u4e9b\u60c5\u51b5\u4e0b\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u5bf9\u4e8e\u4f01\u4e1a\u89c4\u8303\u5408\u89c4\u6d41\u7a0b\u548c\u4f18\u5316\u4eba\u529b\u8d44\u6e90\u914d\u7f6e\u81f3\u5173\u91cd\u8981\u3002\u6b63\u786e\u8bc6\u522b\u514d\u7a0e\u60c5\u51b5\u4e0d\u4ec5\u7b80\u5316\u884c\u653f\u7a0b\u5e8f\uff0c\u8fd8\u80fd\u5c55\u73b0\u4e13\u4e1a\u7684\u98ce\u9669\u7ba1\u7406\u80fd\u529b\u3002\u5728\u7a0e\u6536\u6cd5\u89c4\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u638c\u63e1\u54ea\u4e9b\u60c5\u51b5\u4e0b\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u662f\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u5173\u952e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u8d35\u516c\u53f8\u5bf9\u65e0\u9700\u8fdb\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u60c5\u51b5\u4ecd\u6709\u7591\u95ee\uff0c\u6216\u8005\u9700\u8981\u5bfb\u627e\u5408\u4f5c\u4f19\u4f34\u2026\u2026 <\/span><a href=\"https:\/\/thue.man.net.vn\/bao-cao-thue-tron-goi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5<\/span><\/a><span style=\"font-weight: 400;\">, \u8bf7\u8054\u7cfb\u6211\u4eec\u3002 <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">. \u6211\u4eec\u63d0\u4f9b\u4ee5\u4e0b\u670d\u52a1\uff1a <\/span><b>\u5ba1\u8ba1<\/b><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><b>\u7a0e\u52a1\u4f1a\u8ba1<\/b><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><b>\u7a0e\u52a1\u54a8\u8be2<\/b><\/a><span style=\"font-weight: 400;\"> \u548c <\/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;\"> \u5168\u65b9\u4f4d\u670d\u52a1\u3002MAN\u81f4\u529b\u4e8e\u8ba9\u60a8\u5b89\u5fc3\u65e0\u5fe7\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u7a0e\u52a1\u7b79\u5212\uff0c\u63d0\u5347\u5e02\u573a\u58f0\u8a89\u3002\u8ba9MAN\u6210\u4e3a\u60a8\u5546\u4e1a\u6210\u529f\u7684\u5408\u4f5c\u4f19\u4f34\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\u65e0\u9700\u6700\u7ec8\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6848\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>\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u6ca1\u6709\u6536\u5165\u4f46\u6709\u652f\u51fa\uff0c\u662f\u5426\u4ecd\u9700\u8981\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u662f\u7684\u3002\u672c\u6848\u4e0d\u5c5e\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u8c41\u514d\u8303\u56f4\u3002\u60a8\u4ecd\u9700\u63d0\u4ea4\u5fc5\u8981\u6587\u4ef6\uff0c\u4ee5\u8bb0\u5f55\u53ef\u6263\u9664\u7684\u8d39\u7528\u5e76\u5c06\u5df2\u53d1\u751f\u7684\u4e8f\u635f\u7ed3\u8f6c\u81f3\u540e\u7eed\u7eb3\u7a0e\u671f\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>\u4e2a\u4f53\u7ecf\u8425\u8005\u662f\u5426\u9700\u8981\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u6b3e\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4e0d\u3002\u5bb6\u5ead\u4f01\u4e1a\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u65b9\u5f0f\u6709\u4e24\u79cd\uff1a\u4e00\u63fd\u5b50\u7f34\u7eb3\u6216\u5206\u522b\u7533\u62a5\u3002\u56e0\u6b64\uff0c\u5b83\u4eec\u81ea\u52a8\u514d\u4e8e\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u5e76\u6309\u7167\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7eb3\u7a0e\u4e49\u52a1\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\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>\u5916\u56fd\u4ee3\u8868\u5904\u662f\u5426\u9700\u8981\u7533\u62a5\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5982\u679c\u8be5\u529e\u4e8b\u5904\u5728\u8d8a\u5357\u4e0d\u4ea7\u751f\u5229\u6da6\uff0c\u5219\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u8be5\u5b9e\u4f53\u5c5e\u4e8e\u65e0\u9700\u7533\u62a5\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5b9e\u4f53\u7c7b\u522b\uff0c\u4f46\u4ecd\u9700\u4e3a\u5176\u5458\u5de5\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\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\": \"Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 doanh thu nh\u01b0ng c\u00f3 chi ph\u00ed th\u00ec c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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