{"id":7906,"date":"2026-09-15T10:29:23","date_gmt":"2026-09-15T03:29:23","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7906"},"modified":"2026-09-15T10:29:23","modified_gmt":"2026-09-15T03:29:23","slug":"cong-van-4113-qni-qldn2","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-4113-qni-qldn2\/","title":{"rendered":"\u5b98\u65b9\u51fd 4113\/QNI-QLDN2\uff1a\u5bf9\u5728\u8d8a\u5357\u4ea7\u751f\u6536\u5165\u7684\u5916\u56fd\u627f\u5305\u5546\u5f81\u6536\u7a0e\u6b3e\u548c\u5bf9\u5efa\u7b51\u5408\u540c\u5f81\u6536\u589e\u503c\u7a0e\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-4113qniqldn2-2026-thue-nha-thau-nuoc-ngoai-co-phat-sinh-thu-nhap-tai-viet-nam-va-thue-gtgt-138103910.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef64113\/QNI-QLDN2<\/span><\/a><span style=\"font-weight: 400;\"> \u5e7f\u5b81\u7701\u7a0e\u52a1\u5c40\u4e8e2026\u5e748\u670817\u65e5\u53d1\u5e03\u672c\u6587\u4ef6\uff0c\u65e8\u5728\u89e3\u51b3\u5916\u56fd\u627f\u5305\u5546\u7a0e\u6536\u653f\u7b56\u4ee5\u53ca\u5efa\u7b51\u5408\u540c\u548c\u5411\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u4f9b\u5e94\u673a\u68b0\u8bbe\u5907\u6240\u6d89\u53ca\u7684\u589e\u503c\u7a0e\u95ee\u9898\u3002\u8be5\u6587\u4ef6\u662f\u5728\u73b0\u6709\u6cd5\u5f8b\u6587\u4ef6\uff08\u4f8b\u5982\u2026\u2026\uff09\u7684\u80cc\u666f\u4e0b\u5236\u5b9a\u7684\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 20\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c252\/2026\/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-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u5b9e\u9645\u4e0a\uff0c\u7406\u89e3\u672c\u6587\u4ef6\u4e2d\u7684\u6307\u5bfc\u539f\u5219\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u89c4\u5e76\u4f18\u5316\u7a0e\u6536\u6210\u672c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u8df5\u4e2d\uff0c\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u548c\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u7684\u8d22\u52a1\u7ba1\u7406\u8868\u660e\uff0c\u6d89\u53ca\u673a\u68b0\u8bbe\u5907\u91c7\u8d2d\u53ca\u5b89\u88c5\u670d\u52a1\u7684\u4ea4\u6613\u5f80\u5f80\u5b58\u5728\u56e0\u7533\u62a5\u65f6\u6548\u4e0d\u5f53\u800c\u5bfc\u81f4\u7a0e\u52a1\u8bc4\u4f30\u6216\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002\u7b2c4113\/QNI-QLDN2\u53f7\u901a\u77e5\u4f5c\u4e3a\u4e00\u9879\u91cd\u8981\u7684\u64cd\u4f5c\u6307\u5357\uff0c\u6709\u52a9\u4e8e\u4f1a\u8ba1\u90e8\u95e8\u51c6\u786e\u5904\u7406\u9884\u63d0\u6240\u5f97\u7a0e\u4e49\u52a1\u5e76\u63d0\u4ea42026\u5e74\u5ea6\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5b98\u65b9\u4fe1\u51fd 4113\/QNI-QLDN2 \u8981\u70b9\u6458\u8981<\/b><\/h2>\n<figure id=\"attachment_7910\" aria-describedby=\"caption-attachment-7910\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7910\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-4113_QNI-QLDN2.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4113\/QNI-QLDN2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-4113_QNI-QLDN2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-4113_QNI-QLDN2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-4113_QNI-QLDN2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-4113_QNI-QLDN2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-4113_QNI-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7910\" class=\"wp-caption-text\">\u5b98\u65b9\u4fe1\u51fd 4113\/QNI-QLDN2 \u8981\u70b9\u6458\u8981<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 4113\/QNI-QLDN2 \u662f\u5e7f\u5b81\u7701\u7a0e\u52a1\u5c40\u4e8e 2026 \u5e74 8 \u6708 17 \u65e5\u53d1\u5e03\u7684\u4e13\u4e1a\u6307\u5bfc\u6587\u4ef6\uff0c\u5bf9\u4e0e\u673a\u68b0\u8bbe\u5907\u4f9b\u5e94\u76f8\u5173\u7684\u5efa\u7b51\u5408\u540c\u7684\u5916\u56fd\u627f\u5305\u5546\u7a0e\u548c\u589e\u503c\u7a0e\u4f5c\u51fa\u4e86\u8bf4\u660e\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u6587\u4ef6\u9002\u7528\u4e8e\u4e0e\u5916\u56fd\u7ec4\u7ec7\u548c\u4e2a\u4eba\u7b7e\u8ba2\u5546\u4e1a\u3001\u5efa\u8bbe\u548c\u5b89\u88c5\u5408\u540c\u7684\u8d8a\u5357\u4f01\u4e1a\u548c\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u6761\u4f8b\u660e\u786e\u4e86\u5728\u4e0d\u4ea7\u751f\u9884\u6263\u7a0e\u7684\u60c5\u51b5\u4e0b\u514d\u4e8e\u63d0\u4ea4\u6708\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u6761\u4ef6\u3001\u6839\u636e\u7b2c 89\/2026\/TT-BTC \u53f7\u901a\u77e5\u5236\u5b9a\u7684\u6807\u51c6\u8868\u683c\u5236\u5ea6\uff0c\u4ee5\u53ca\u6839\u636e\u7b2c 252\/2026\/N\u0110-CP \u53f7\u6cd5\u4ee4\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u7b7e\u53d1\u7b2c 4113\/QNI-QLDN2 \u53f7\u5b98\u65b9\u4fe1\u51fd\u7684\u6cd5\u5f8b\u80cc\u666f\u53ca\u5176\u5728 2026 \u5e74\u7a0e\u52a1\u7ba1\u7406\u4e2d\u7684\u4f5c\u7528\u3002<\/b><\/h2>\n<figure id=\"attachment_7907\" aria-describedby=\"caption-attachment-7907\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7907\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-ban-hanh-Cong-van-4113_QNI-QLDN2-va-vai-tro-trong-quan-tri-thue-2026.jpg\" alt=\"B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd ban h\u00e0nh C\u00f4ng v\u0103n 4113\/QNI-QLDN2 v\u00e0 vai tr\u00f2 trong qu\u1ea3n tr\u1ecb thu\u1ebf 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-ban-hanh-Cong-van-4113_QNI-QLDN2-va-vai-tro-trong-quan-tri-thue-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-ban-hanh-Cong-van-4113_QNI-QLDN2-va-vai-tro-trong-quan-tri-thue-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-ban-hanh-Cong-van-4113_QNI-QLDN2-va-vai-tro-trong-quan-tri-thue-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-ban-hanh-Cong-van-4113_QNI-QLDN2-va-vai-tro-trong-quan-tri-thue-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-ban-hanh-Cong-van-4113_QNI-QLDN2-va-vai-tro-trong-quan-tri-thue-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7907\" class=\"wp-caption-text\">\u7b7e\u53d1\u7b2c 4113\/QNI-QLDN2 \u53f7\u5b98\u65b9\u4fe1\u51fd\u7684\u6cd5\u5f8b\u80cc\u666f\u53ca\u5176\u5728 2026 \u5e74\u7a0e\u52a1\u7ba1\u7406\u4e2d\u7684\u4f5c\u7528\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025-2026\u5e74\u671f\u95f4\uff0c\u8d8a\u5357\u7a0e\u6536\u7ba1\u7406\u4f53\u7cfb\u5c06\u8fce\u6765\u91cd\u5927\u6539\u9769\uff0c\u4e00\u7cfb\u5217\u65b0\u7684\u6cd5\u5f8b\u6cd5\u89c4\u5c06\u9646\u7eed\u51fa\u53f0\u3002\u8fd9\u4e00\u53d8\u5316\u8981\u6c42\u8d22\u52a1\u548c\u4f1a\u8ba1\u4e13\u4e1a\u4eba\u5458\u4e0d\u65ad\u66f4\u65b0\u77e5\u8bc6\uff0c\u4ee5\u786e\u4fdd\u5408\u89c4\u3002\u4e3a\u76f4\u63a5\u89e3\u51b3\u5e7f\u5b81\u7701\u4f01\u4e1a\u8fd0\u8425\u4e2d\u51fa\u73b0\u7684\u5b9e\u9645\u95ee\u9898\uff0c\u7279\u53d1\u5e03\u7b2c4113\/QNI-QLDN2\u53f7\u901a\u77e5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u5728\u65e5\u5e38\u7ecf\u8425\u4e2d\uff0c\u7ecf\u5e38\u901a\u8fc7\u4fdd\u7a0e\u4ed3\u5e93\u6216\u81ea\u7531\u8d38\u6613\u533a\u4ece\u56fd\u5916\u8d38\u6613\u5546\u8fdb\u53e3\u673a\u68b0\u3001\u8bbe\u5907\u548c\u539f\u6750\u6599\u3002\u540c\u65f6\uff0c\u5de5\u5382\u6269\u5efa\u9879\u76ee\u5f80\u5f80\u6d89\u53ca\u4ea4\u94a5\u5319\u5de5\u7a0b\u548c\u673a\u68b0\u5b89\u88c5\u5408\u540c\u3002\u51c6\u786e\u786e\u5b9a\u8fd9\u4e9b\u590d\u6742\u4ea4\u6613\u94fe\u4e2d\u7684\u627f\u5305\u5546\u7a0e\u548c\u589e\u503c\u7a0e\u4e49\u52a1\uff0c\u662f\u98ce\u9669\u7ba1\u7406\u4e2d\u7684\u91cd\u4e2d\u4e4b\u91cd\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 4113\/QNI-QLDN2 \u53f7\u5b98\u65b9\u51fd\u4e2d\u5217\u4e3e\u7684\u6838\u5fc3\u6cd5\u5f8b\u4f9d\u636e\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;\">\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 12 \u6761\u7b2c 3 \u6b3e\u89c4\u5b9a\u4e86\u627f\u5305\u5546\u7a0e\u7684\u7eb3\u7a0e\u4e3b\u4f53\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u77e5\u7b2c 7 \u6761\u7b2c 2 \u6b3e\u89c4\u5b9a\u4e86\u63d0\u4ea4\u6708\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u4e49\u52a1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c11\u6761\u7b2c8\u6b3e\u548c\u7b2c10\u6761 <\/span><a href=\"https:\/\/thue.man.net.vn\/6-diem-moi-cua-nghi-dinh-252-2026\/\"><span style=\"font-weight: 400;\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u76f8\u5173\u6cd5\u89c4\u89c4\u5b9a\u4e86\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u4ef61\u968f\u9644\u4e8e\u6b64 <\/span><a href=\"https:\/\/thue.man.net.vn\/thong-tu-89-2026\/\"><span style=\"font-weight: 400;\">\u901a\u51fd 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u8be6\u7ec6\u89c4\u5b9a\u5916\u56fd\u627f\u5305\u5546\u7a0e\u52a1\u7533\u62a5\u6587\u4ef6\u7684\u76f8\u5173\u6761\u4f8b\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece MAN \u2013 Master Accountant Network \u7684\u89d2\u5ea6\u6765\u770b\uff0c\u53ca\u65f6\u83b7\u53d6\u8bf8\u5982 Circular 4113\/QNI-QLDN2 \u4e4b\u7c7b\u7684\u6307\u5bfc\u6587\u4ef6\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u534f\u5546\u56fd\u9645\u5408\u540c\uff0c\u907f\u514d\u56e0\u5bf9\u4ee3\u4ed6\u4eba\u7f34\u7eb3\u7a0e\u6b3e\u7684\u8bef\u89e3\u800c\u4ea7\u751f\u610f\u5916\u6210\u672c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c 4113\/QNI-QLDN2 \u53f7\u5b98\u65b9\u51fd\u4ef6\uff0c\u5173\u4e8e\u5916\u56fd\u627f\u5305\u5546\u7a0e\u7684\u6307\u5bfc\u610f\u89c1<\/b><\/h2>\n<figure id=\"attachment_7909\" aria-describedby=\"caption-attachment-7909\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7909\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-thue-nha-thau-nuoc-ngoai-theo-Cong-van-4113_QNI-QLDN2.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo C\u00f4ng v\u0103n 4113\/QNI-QLDN2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-thue-nha-thau-nuoc-ngoai-theo-Cong-van-4113_QNI-QLDN2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-thue-nha-thau-nuoc-ngoai-theo-Cong-van-4113_QNI-QLDN2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-thue-nha-thau-nuoc-ngoai-theo-Cong-van-4113_QNI-QLDN2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-thue-nha-thau-nuoc-ngoai-theo-Cong-van-4113_QNI-QLDN2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-thue-nha-thau-nuoc-ngoai-theo-Cong-van-4113_QNI-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7909\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 4113\/QNI-QLDN2 \u53f7\u5b98\u65b9\u51fd\u4ef6\uff0c\u5173\u4e8e\u5916\u56fd\u627f\u5305\u5546\u7a0e\u7684\u6307\u5bfc\u610f\u89c1<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>\u5173\u4e8e\u514d\u9664\u6bcf\u6708\u627f\u5305\u5546\u7a0e\u52a1\u7533\u62a5\u7684\u89c4\u5b9a\uff0c\u8be6\u89c1\u5b98\u65b9\u4fe1\u51fd 4113\/QNI-QLDN2\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u4fe1\u51fd 4113\/QNI-QLDN2 \u4e2d\u6700\u91cd\u8981\u7684\u89e3\u51b3\u65b9\u6848\u5728\u4e8e\u6307\u5bfc\u5982\u4f55\u5904\u7406\u4f01\u4e1a\u6309\u6708\u4ee3\u8868\u4ed6\u4eba\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u4f46\u5728\u6b64\u671f\u95f4\u672a\u4ea7\u751f\u4efb\u4f55\u53ef\u62b5\u6263\u7a0e\u6b3e\u7684\u60c5\u51b5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c7\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u4f01\u4e1a\u76ee\u524d\u91c7\u7528\u6708\u5ea6\u7eb3\u7a0e\u7533\u62a5\u65b9\u5f0f\u4ee3\u5916\u56fd\u627f\u5305\u5546\u7f34\u7eb3\u589e\u503c\u7a0e\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u4e14\u5f53\u6708\u6ca1\u6709\u53d1\u751f\u4efb\u4f55\u7a0e\u6b3e\u6263\u9664\uff0c\u5219\u2026\u2026 <\/span><b>\u5916\u56fd\u627f\u5305\u5546\u65e0\u9700\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u89c4\u5b9a\u7279\u522b\u9002\u7528\u4e8e\u5916\u56fd\u8d38\u6613\u5546\u4ece\u4fdd\u7a0e\u4ed3\u5e93\u6216\u81ea\u7531\u8d38\u6613\u533a\u5411\u8d8a\u5357\u51fa\u53e3\u539f\u6750\u6599\u3001\u4f9b\u5e94\u54c1\u6216\u96f6\u90e8\u4ef6\uff0c\u7528\u4e8e\u6839\u636e\u5df2\u7b7e\u7f72\u7684\u5408\u540c\u751f\u4ea7\u6216\u52a0\u5de5\u51fa\u53e3\u8d27\u7269\u7684\u60c5\u51b5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u6307\u5357\u51cf\u8f7b\u4e86\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u548c\u51fa\u53e3\u5bfc\u5411\u578b\u4f01\u4e1a\u7684\u5927\u91cf\u884c\u653f\u8d1f\u62c5\u3002\u4f1a\u8ba1\u90e8\u95e8\u4e0d\u518d\u9700\u8981\u6bcf\u6708\u7f16\u5236\u7a7a\u767d\u7533\u62a5\u8868\uff08\u4e0d\u751f\u6210\u4efb\u4f55\u6570\u636e\uff09\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u4e86\u56e0\u5fd8\u8bb0\u63d0\u4ea4\u4e0d\u4ea7\u751f\u7eb3\u7a0e\u4e49\u52a1\u7684\u7533\u62a5\u8868\u800c\u5bfc\u81f4\u7684\u903e\u671f\u7f34\u7a0e\u7f5a\u6b3e\u98ce\u9669\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5bf9\u627f\u5305\u5546\u5728\u8d8a\u5357\u5883\u5185\u6240\u4ea7\u751f\u6536\u5165\u7684\u7eb3\u7a0e\u4e49\u52a1\u8fdb\u884c\u5206\u6790\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u7ec4\u7ec7\u548c\u4e2a\u4eba\u6839\u636e\u4e0e\u8d8a\u5357\u7ec4\u7ec7\u548c\u4e2a\u4eba\u7b7e\u8ba2\u7684\u5408\u540c\u6216\u534f\u8bae\u5728\u8d8a\u5357\u5f00\u5c55\u4e1a\u52a1\u6216\u83b7\u53d6\u6536\u5165\uff0c\u5747\u9700\u7f34\u7eb3\u5916\u56fd\u627f\u5305\u5546\u7a0e\u3002\u8be5\u7a0e\u79cd\u4e3b\u8981\u5305\u62ec\u589e\u503c\u7a0e\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e24\u90e8\u5206\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u673a\u68b0\u8bbe\u5907\u4f9b\u5e94\u5408\u540c\u5305\u542b\u5728\u8d8a\u5357\u63d0\u4f9b\u7684\u670d\u52a1\uff0c\u4f8b\u5982\u54a8\u8be2\u3001\u76d1\u7763\u3001\u5b89\u88c5\u3001\u8c03\u8bd5\u3001\u7ef4\u62a4\u548c\u57f9\u8bad\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u5883\u5185\u63d0\u4f9b\u670d\u52a1\u6240\u5f97\u6536\u5165\u987b\u5f3a\u5236\u7533\u62a5\u5e76\u7f34\u7eb3\u627f\u5305\u5546\u7a0e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u5408\u540c\u5206\u522b\u89c4\u5b9a\u4e86\u673a\u68b0\u8bbe\u5907\u7684\u4ef7\u503c\u548c\u670d\u52a1\u7684\u4ef7\u503c\uff0c\u5219\u627f\u5305\u5546\u7a0e\u5c06\u6309\u7167\u89c4\u5b9a\u7684\u7a0e\u7387\u5206\u522b\u5bf9\u6bcf\u4e00\u90e8\u5206\u5f81\u6536\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u5408\u540c\u6ca1\u6709\u5c06\u673a\u5668\u8bbe\u5907\u548c\u670d\u52a1\u7684\u4ef7\u503c\u5206\u5f00\u5217\u793a\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u9002\u7528 % \u7a0e\u7387\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;\"> \u548c <\/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;\"> \u6db5\u76d6\u6574\u4e2a\u5408\u540c\u4ef7\u503c\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u62e5\u6709 30 \u5e74\u7ecf\u9a8c\u7684 MAN \u4e13\u5bb6\u6307\u51fa\uff0c\u5728\u673a\u68b0\u8bbe\u5907\u91c7\u8d2d\u5408\u540c\u4e2d\u672a\u80fd\u660e\u786e\u533a\u5206\u8f85\u52a9\u670d\u52a1\u7684\u4ef7\u503c\uff0c\u662f\u4f01\u4e1a\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u9762\u4e34\u5de8\u989d\u4f01\u4e1a\u6240\u5f97\u7a0e\u6b20\u6b3e\u7684\u4e3b\u8981\u539f\u56e0\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c 89\/2026\/TT-BTC \u53f7\u901a\u77e5\uff0c\u5916\u56fd\u627f\u5305\u5546\u7684\u7a0e\u52a1\u7533\u62a5\u6587\u4ef6\u8be6\u60c5\u5728\u7b2c 4113\/QNI-QLDN2 \u53f7\u516c\u51fd\u4e2d\u6709\u6240\u89c4\u5b9a\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6b63\u786e\u6267\u884c\u7b2c 4113\/QNI-QLDN2 \u53f7\u5b98\u65b9\u51fd\u4e2d\u7684\u6307\u4ee4\uff0c\u4f01\u4e1a\u9700\u8981\u53c2\u8003\u968f\u7b2c 89\/2026\/TT-BTC \u53f7\u901a\u51fd\u53d1\u5e03\u7684\u9644\u5f55 1\uff0c\u4e3a\u6bcf\u4e2a\u5177\u4f53\u6848\u4f8b\u51c6\u5907\u6b63\u786e\u5b8c\u6574\u7684\u6587\u6863\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u76f4\u63a5\u6cd5\uff08% \u4e0e\u6536\u5165\u7684\u6bd4\u7387\uff09<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u5e38\u7528\u7684\u76f4\u63a5\u5f81\u6536\u65b9\u5f0f\u662f\u7531\u8d8a\u5357\u65b9\u9762\u4ee3\u5916\u56fd\u627f\u5305\u5546\u6263\u7f34\u5e76\u7f34\u7eb3\u7a0e\u6b3e\u3002\u627f\u5305\u5546\u76f4\u63a5\u7f34\u7eb3\u8425\u4e1a\u6536\u5165\u7684\u589e\u503c\u7a0e\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u7a0e\u7387\u4e3a\u5e94\u7a0e\u6536\u5165\u76841%\u81f33%\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u7533\u62a5\u53ef\u4ee5\u6309\u5355\u7b14\u4ea4\u6613\u6216\u6309\u6708\u8fdb\u884c\uff08\u5982\u679c\u4e00\u4e2a\u6708\u5185\u53d1\u751f\u591a\u7b14\u4ea4\u6613\uff09\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u627f\u5305\u5546\u7a0e\u52a1\u7533\u62a5\u8868 <\/span><b>\u8868\u683c\u7f16\u53f7 01\/NTNN<\/b><span style=\"font-weight: 400;\"> \uff08\u9002\u7528\u4e8e\u8d8a\u5357\u4e00\u65b9\u4ee3\u53e6\u4e00\u65b9\u4ee3\u6263\u4ee3\u7f34\u7a0e\u6b3e\u7684\u60c5\u51b5\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u7eb3\u7a0e\u4eba\u7b7e\u7f72\u7684\u627f\u5305\u5546\u5408\u540c\u6216\u5206\u5305\u5546\u5408\u540c\u7684\u6838\u8bc1\u526f\u672c\uff08\u4ec5\u9700\u4e0e\u8be5\u5408\u540c\u7684\u7b2c\u4e00\u4efd\u7eb3\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u627f\u5305\u5546\u5408\u540c\u5b8c\u6210\u540e\u9700\u8981\u63d0\u4ea4\u7684\u7a0e\u52a1\u7533\u62a5\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u627f\u5305\u5546\u7a0e\u52a1\u7533\u62a5\u8868 <\/span><b>\u8868\u683c\u7f16\u53f7 02\/NTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\uff1a\u5916\u56fd\u627f\u5305\u5546\u540d\u5355 <\/span><b>\u8868\u683c\u7f16\u53f7 02-1\/NTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\uff1a\u53c2\u4e0e\u627f\u5305\u5546\u5408\u540c\u7684\u5206\u5305\u5546\u540d\u5355\u3002 <\/span><b>\u8868\u683c\u7f16\u53f7 02-2\/NTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u6df7\u5408\u65b9\u6cd5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u5916\u56fd\u627f\u5305\u5546\u91c7\u7528\u6263\u9664\u6cd5\u7f34\u7eb3\u589e\u503c\u7a0e\uff0c\u4f46\u6309\u5e94\u7a0e\u6536\u5165\u8ba1\u7b97\uff0c\u6309 1% \u81f3 3% \u7684\u589e\u503c\u7a0e\u7387\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u9002\u7528\u6df7\u5408\u65b9\u6cd5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u7533\u62a5\u53ef\u4ee5\u6309\u4ea4\u6613\u9010\u7b14\u7533\u62a5\uff0c\u4e5f\u53ef\u4ee5\u6309\u6708\u7533\u62a5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u627f\u5305\u5546\u7a0e\u52a1\u7533\u62a5\u8868 <\/span><b>\u8868\u683c\u7f16\u53f7 03\/NTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u627f\u5305\u5546\u5408\u540c\u548c\u5206\u5305\u5546\u5408\u540c\u7684\u526f\u672c\uff08\u4e0e\u8be5\u5408\u540c\u7684\u9996\u6b21\u7a0e\u52a1\u7533\u62a5\u4e00\u8d77\u63d0\u4ea4\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5408\u540c\u7ec8\u6b62\u65f6\u7684\u7a0e\u52a1\u7533\u62a5\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u627f\u5305\u5546\u7a0e\u52a1\u7533\u62a5\u8868 <\/span><b>\u8868\u683c\u7f16\u53f7 04\/NTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\uff1a\u53c2\u4e0e\u627f\u5305\u5546\u5408\u540c\u7684\u5206\u5305\u5546\u540d\u5355\u3002 <\/span><b>\u8868\u683c\u7f16\u53f7 02-2\/NTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u6263\u9664\u6cd5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u5916\u56fd\u627f\u5305\u5546\u5728\u8d8a\u5357\u8bbe\u6709\u5e38\u8bbe\u673a\u6784\uff0c\u5408\u540c\u671f\u9650\u4e3a 183 \u5929\u6216\u4ee5\u4e0a\uff0c\u4e14\u627f\u5305\u5546\u9075\u5b88\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u65f6\uff0c\u9002\u7528\u6263\u9664\u6cd5\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\uff08VAT\uff09\u7533\u62a5\uff1a\u6309\u7167\u7b2c 89\/2026\/TT-BTC \u53f7\u901a\u77e5\u9644\u5f55 1 \u7b2c 4 \u70b9\u4e2d\u89c4\u5b9a\u7684\u9002\u7528\u4e8e\u5546\u4e1a\u7ec4\u7ec7\u7684\u4e00\u822c\u89c4\u5b9a\u7533\u62a5\u589e\u503c\u7a0e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\uff1a\u6309\u7167\u7b2c 89\/2026\/TT-BTC \u53f7\u901a\u77e5\u9644\u4ef6 1 \u7b2c 6 \u70b9\u7684\u89c4\u5b9a\u7533\u62a5\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u7279\u5b9a\u884c\u4e1a\u7684\u7eb3\u7a0e\u7533\u62a5\u8868<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 89\/2026\/TT-BTC \u53f7\u901a\u77e5\u8fd8\u89c4\u5b9a\u4e86\u5728\u8fd0\u8f93\u3001\u822a\u7a7a\u548c\u4fdd\u9669\u9886\u57df\u7ecf\u8425\u7684\u5916\u56fd\u8d38\u6613\u5546\u5e94\u4f7f\u7528\u5355\u72ec\u7684\u8868\u683c\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u822a\u7a7a\u516c\u53f8\uff08\u5b63\u5ea6\u7a0e\u52a1\u7533\u62a5\uff09\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u822a\u7a7a\u516c\u53f8\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868 <\/span><b>\u8868\u683c\u7f16\u53f7 01\/HKNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u627f\u5305\u5546\u5408\u540c\u548c\u5206\u5305\u5546\u5408\u540c\u7684\u526f\u672c\uff08\u4e0e\u521d\u59cb\u58f0\u660e\u4e00\u8d77\u63d0\u4ea4\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u822a\u8fd0\u516c\u53f8\uff08\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\uff09\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u8fd0\u8f93\u516c\u53f8\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868 <\/span><b>\u8868\u683c\u7f16\u53f7 01\/VTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u9645\u8fd0\u8f93\u6536\u5165\u62a5\u8868\u9644\u5f55\u3002 <\/span><b>\u8868\u683c\u7f16\u53f7 01-1\/VTNN<\/b><span style=\"font-weight: 400;\"> \uff08\u9002\u7528\u4e8e\u822a\u8fd0\u516c\u53f8\uff09.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u9645\u8fd0\u8f93\u6536\u5165\u62a5\u8868\u9644\u5f55\u3002 <\/span><b>\u8868\u683c\u7f16\u53f7 01-2\/VTNN<\/b><span style=\"font-weight: 400;\"> \uff08\u9002\u7528\u4e8e\u6362\u5ea7\u7684\u60c5\u51b5\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96c6\u88c5\u7bb1\u5f0f\u6536\u5165\u62a5\u8868 <\/span><b>\u8868\u683c\u7f16\u53f7 01-3\/VTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u518d\u4fdd\u9669\u673a\u6784\uff08\u5b63\u5ea6\u7a0e\u52a1\u7533\u62a5\uff09\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u518d\u4fdd\u9669\u673a\u6784\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868 <\/span><b>\u8868\u683c\u7f16\u53f7 01\/TBH<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u518d\u4fdd\u9669\u5408\u540c\u9644\u52a0\u6761\u6b3e\u3001\u518d\u4fdd\u9669\u8bc1\u660e <\/span><b>\u8868\u683c\u7f16\u53f7 01-1\/TBH<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c 252\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u63d0\u4ea4\u627f\u5305\u5546\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u5728\u7b2c 4113\/QNI-QLDN2 \u53f7\u5b98\u65b9\u6587\u4ef6\u4e2d\u89c4\u5b9a\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u660e\u786e\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u89c4\u5212\u8d22\u52a1\uff0c\u907f\u514d\u884c\u653f\u8fdd\u89c4\u884c\u4e3a\u3002\u6839\u636e\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c10\u6761\uff0c\u9488\u5bf9\u6bcf\u79cd\u7533\u62a5\u65b9\u5f0f\uff0c\u627f\u5305\u5546\u7a0e\u7684\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u5747\u6709\u660e\u786e\u89c4\u5b9a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5b9a\u671f\u7eb3\u7a0e\u7533\u62a5\u8868\u63d0\u4ea4\u622a\u6b62\u65e5\u671f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u5177\u4f53\u60c5\u51b5\u9010\u6848\u58f0\u660e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u662f\uff1a <\/span><b>\u7b2c10\u5929<\/b><span style=\"font-weight: 400;\"> \u81ea\u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u4e4b\u65e5\u8d77\u7684\u6b21\u65e5\u8d77\u7b97\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u6b8a\u60c5\u51b5\uff1a\u9664\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c 26 \u6761\u7b2c 3 \u6b3e b \u9879\u89c4\u5b9a\u7684\u60c5\u51b5\u5916\uff0c\u7a0e\u52a1\u673a\u5173\u5fc5\u987b\u5728\u5411\u7a0e\u52a1\u673a\u5173\u5f00\u5177\u5305\u542b\u6bcf\u7b14\u4ea4\u6613\u4ee3\u7801\u7684\u7535\u5b50\u53d1\u7968\u4e4b\u524d\u8fdb\u884c\u7eb3\u7a0e\u7533\u62a5\u548c\u7f34\u7eb3\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6bcf\u6708\u63d0\u4ea4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u662f\uff1a <\/span><b>\u7b2c20\u5929<\/b><span style=\"font-weight: 400;\"> \u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u6708\u4efd\u7684\u6b21\u6708\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6309\u5b63\u5ea6\u7533\u62a5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u662f\uff1a <\/span><b>\u7b2c\u4e00\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929<\/b><span style=\"font-weight: 400;\"> \u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u5b63\u5ea6\u4e4b\u540e\u7684\u4e0b\u4e00\u4e2a\u5b63\u5ea6\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6309\u5e74\u4efd\u5f52\u6863\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u662f\uff1a <\/span><b>\u7b2c\u4e00\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929<\/b><span style=\"font-weight: 400;\"> \u4e0b\u4e00\u65e5\u5386\u5e74\u6216\u8d22\u653f\u5e74\u5ea6\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u627f\u5305\u5546\u7684\u5408\u540c\u7ec8\u6b62\u6216\u89e3\u9664\u65f6\uff0c\u4ee3\u8868\u5176\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4e00\u65b9\u5fc5\u987b\u5b8c\u6210\u7ed3\u7b97\u7a0b\u5e8f\uff0c\u4ee5\u786e\u5b9a\u5e94\u7f34\u7a0e\u6b3e\u7684\u91d1\u989d\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c10\u6761\u7b2c5\u6b3ea\u9879\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6\u7684\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e\uff1a <\/span><b>\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929<\/b><span style=\"font-weight: 400;\"> \u81ea\u7a0e\u52a1\u7ed3\u7b97\u671f\u7ed3\u675f\u4e4b\u65e5\u6216\u627f\u5305\u5546\u5408\u540c\u7ec8\u6b62\u4e4b\u65e5\u8d77\u7b97\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u6ce8\u610f\uff0c\u5408\u540c\u7ec8\u6b62\u65e5\u671f\u662f\u4ece\u53cc\u65b9\u63a5\u53d7\u3001\u6700\u7ec8\u786e\u5b9a\u5408\u540c\u6216\u5b8c\u6210\u670d\u52a1\u63d0\u4f9b\u548c\u9879\u76ee\u79fb\u4ea4\u4e4b\u65e5\u8d77\u8ba1\u7b97\u7684\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5411\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u4f9b\u5e94\u673a\u68b0\u7684\u5efa\u7b51\u5408\u540c\u7684\u589e\u503c\u7a0e\u653f\u7b56\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\uff08EPE\uff09\u7684\u6cd5\u5f8b\u5730\u4f4d\uff0c\u5373\u88ab\u89c6\u4e3a\u514d\u7a0e\u533a\uff0c\u56e0\u6b64\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\uff08EPE\uff09\u7684\u673a\u68b0\u8bbe\u5907\u5efa\u8bbe\u3001\u4f9b\u5e94\u548c\u5b89\u88c5\u5408\u540c\u5177\u6709\u72ec\u7279\u7684\u7279\u70b9\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u9002\u7528\u589e\u503c\u7a0e\u7a0e\u73870%\u7684\u6761\u4ef6<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 4113\/QNI-QLDN2 \u53f7\u5b98\u65b9\u51fd\u4e2d\u63d0\u53ca\u7684\u73b0\u884c\u89c4\u5b9a\uff0c\u5411\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u63d0\u4f9b\u7684\u8d27\u7269\u548c\u670d\u52a1\uff0c\u5982\u679c\u7b26\u5408\u4e0b\u5217\u6761\u4ef6\uff0c\u5219\u9002\u7528\u589e\u503c\u7a0e\u7a0e\u7387 0%\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u81ea\u7531\u8d38\u6613\u533a\u5185\u7684\u4f01\u4e1a\u7b7e\u8ba2\u4e86\u8d27\u7269\u9500\u552e\u3001\u52a0\u5de5\u6216\u63d0\u4f9b\u670d\u52a1\u7684\u5408\u540c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u94f6\u884c\u6709\u5546\u54c1\u548c\u670d\u52a1\u4ed8\u6b3e\u51ed\u8bc1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9700\u8981\u63d0\u4f9b\u6d77\u5173\u7533\u62a5\u5355\uff08\u9488\u5bf9\u6240\u4f9b\u5e94\u7684\u8d27\u7269\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u76f4\u63a5\u670d\u52a1\u4e8e\u81ea\u7531\u8d38\u6613\u533a\u5185\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u751f\u4ea7\u6d3b\u52a8\u7684\u5efa\u7b51\u548c\u5b89\u88c5\u670d\u52a1\uff0c\u670d\u52a1\u63d0\u4f9b\u5546\u9002\u7528\u589e\u503c\u7a0e\u7a0e\u7387 0%\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6df7\u5408\u8bbe\u5907\u4f9b\u5e94\u548c\u5efa\u7b51\u5408\u540c\u7684\u589e\u503c\u7a0e\u5904\u7406\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u5916\u56fd\u6216\u56fd\u5185\u627f\u5305\u5546\u7ecf\u5e38\u7b7e\u8ba2\u603b\u4ef7\u5408\u540c\uff0c\u5176\u4e2d\u5305\u62ec\u8fdb\u53e3\u673a\u68b0\u8bbe\u5907\u7684\u4f9b\u5e94\u4ee5\u53ca\u5728\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u5de5\u5382\u7684\u65bd\u5de5\u548c\u5b89\u88c5\u670d\u52a1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u610f\u8bc6\u5230\u5fc5\u987b\u5c06\u8fd9\u4e24\u4e2a\u90e8\u5206\u660e\u786e\u533a\u5206\u5f00\u6765\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u53e3\u673a\u68b0\u8bbe\u5907\uff1a\u8fdb\u53e3\u5230\u81ea\u7531\u8d38\u6613\u533a\u9700\u8981\u529e\u7406\u6d77\u5173\u624b\u7eed\uff0c\u5982\u679c\u6ee1\u8db3\u6240\u6709\u6761\u4ef6\uff0c\u5219\u514d\u5f81\u8fdb\u53e3\u589e\u503c\u7a0e\uff0c\u6216\u8005\u9002\u7528 0% \u7684\u589e\u503c\u7a0e\u7a0e\u7387\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u8fdb\u884c\u7684\u5efa\u7b51\u548c\u5b89\u88c5\u670d\u52a1\uff1a\u9700\u7f34\u7eb3\u627f\u5305\u5546\u7a0e\u3002\u589e\u503c\u7a0e\u7eb3\u7a0e\u4e49\u52a1\u53d6\u51b3\u4e8e\u627f\u5305\u5546\u4f7f\u7528\u7684\u7eb3\u7a0e\u65b9\u5f0f\u548c\u53d7\u76ca\u4eba\u7684\u6cd5\u5f8b\u5730\u4f4d\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uff08Master Accountant Network\uff0c\u7f8e\u56fd\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff09\u5efa\u8bae\uff0c\u4f01\u4e1a\u5728\u534f\u5546\u6df7\u5408\u5408\u540c\u65f6\uff0c\u5fc5\u987b\u5c06\u8fdb\u53e3\u8d27\u7269\u7684\u4ef7\u503c\u4e0e\u65bd\u5de5\u5b89\u88c5\u670d\u52a1\u7684\u4ef7\u503c\u5206\u5f00\u8ba1\u7b97\u3002\u8fd9\u53ef\u4ee5\u786e\u4fdd\u627f\u5305\u5546\u589e\u503c\u7a0e\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u7684\u900f\u660e\u5ea6\uff0c\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u6216\u5bf9\u6574\u4e2a\u5408\u540c\u91d1\u989d\u5f81\u7a0e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>2026 \u5e74\u627f\u5305\u5546\u7eb3\u7a0e\u7533\u62a5\u8bb0\u5f55\u548c\u622a\u6b62\u65e5\u671f\u5bf9\u6bd4\u6c47\u603b\u8868<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0b\u8868\u603b\u7ed3\u4e86\u5916\u56fd\u627f\u5305\u5546\u7533\u62a5\u7a0e\u6b3e\u7684\u6240\u6709\u8868\u683c\u548c\u622a\u6b62\u65e5\u671f\uff0c\u5f15\u81ea\u7b2c 4113\/QNI-QLDN2 \u53f7\u5b98\u65b9\u51fd\u3001\u7b2c 89\/2026\/TT-BTC \u53f7\u901a\u77e5\u548c\u7b2c 252\/2026\/N\u0110-CP \u53f7\u6cd5\u4ee4\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2026 \u5e74\u627f\u5305\u5546\u7eb3\u7a0e\u7533\u62a5\u8bb0\u5f55\u548c\u622a\u6b62\u65e5\u671f\u5bf9\u6bd4\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><b>\u7eb3\u7a0e\u65b9\u5f0f<\/b><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><b>\u7533\u62a5\u671f\u7c7b\u578b<\/b><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><b>\u9002\u7528\u7533\u8bf7\u8868\u683c\uff08\u7b2c 89\/2026\/TT-BTC \u53f7\u901a\u77e5\uff09<\/b><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><b>\u7533\u8bf7\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\uff08\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7684<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">\u6bcf\u6b21\u53d1\u751f<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/tai-ve-mau-01-ntnn-nccnn-to-khai-thue-nha-thau-nuoc-ngoai-ap-dung-tu-01072026-theo-thong-tu-892026-228387.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8868\u683c 01\/NTNN<\/span><\/a><span style=\"font-weight: 400;\"> + \u5408\u540c\u526f\u672c\uff08\u7b2c\u4e00\u4efd\uff09<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8fdf\u4e8e\u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u4e4b\u65e5\u8d77\u7684\u7b2c\u5341\u65e5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7684<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">\u6309\u6708<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><span style=\"font-weight: 400;\">\u8868\u683c 01\/NTNN\uff08\u5982\u6839\u636e\u5b98\u65b9\u51fd\u4ef6 4113\/QNI-QLDN2 \u6ca1\u6709\u6263\u6b3e\uff0c\u5219\u514d\u4e8e\u63d0\u4ea4\uff09<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8fdf\u4e8e\u503a\u52a1\u4ea7\u751f\u6708\u4efd\u7684\u6b21\u670820\u65e5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7684<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u540c\u7ed3\u7b97<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/mau-02-ntnn-to-khai-quyet-toan-thue-nha-thau-nuoc-ngoai-2023-voi-ben-viet-nam-khau-tru-va-nop-thue-thay-nha-thau-nuoc-ngoai-3066.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8868\u683c 02\/NTNN<\/span><\/a><span style=\"font-weight: 400;\">, \u9644\u5f55\u8868\u683c 02-1\/NTNN\uff0c\u9644\u5f55\u8868\u683c 02-2\/NTNN<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8fdf\u4e8e\u5408\u540c\u7ec8\u6b62\u65e5\u671f\u540e\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">\u6df7\u5408<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">\u6bcf\u6708\u4e00\u6b21<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/mau-03-ntnn-to-khai-thue-nha-thau-nuoc-ngoai-2023-voi-nha-thau-nuoc-ngoai-nop-thue-tndn-ty-le-tren-doanh-thu-3087.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8868\u683c 03\/NTNN<\/span><\/a><span style=\"font-weight: 400;\"> + \u5408\u540c\u526f\u672c\uff08\u7b2c\u4e00\u4efd\uff09<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u5f53\u65e5\u7684\u7b2c 10 \u5929\u6216\u6b21\u6708\u7b2c 20 \u5929\uff08\u6708\u521d\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">\u6df7\u5408<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u540c\u7ed3\u7b97<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/mau-04-ntnn-to-khai-quyet-toan-thue-nha-thau-nuoc-ngoai-2023-voi-nha-thau-nuoc-ngoai-truc-tiep-nop-thue-tndn-ty-le-tren-doanh-thu-3045.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8868\u683c 04\/NTNN<\/span><\/a><span style=\"font-weight: 400;\">, \u9644\u5f55\u8868\u683c 02-2\/NTNN<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8fdf\u4e8e\u5408\u540c\u7ec8\u6b62\u65e5\u671f\u540e\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">\u6263\u9664<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">\u6708\/\u5b63\u5ea6<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u6309\u7167\u9644\u5f55 1 \u7b2c 4 \u70b9\u548c\u7b2c 6 \u70b9\u7684\u4e00\u822c\u89c4\u5b9a\u7f16\u5236\u3002<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">\u4e0b\u4e2a\u6708\u768420\u65e5\uff08\u6708\u521d\uff09\u6216\u4e0b\u4e00\u5b63\u5ea6\u7b2c\u4e00\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\uff08\u5b63\u5ea6\u521d\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">\u7a7a\u6c14<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">\u5b63\u520a<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/luatvietnam.vn\/bieu-mau\/mau-so-01-hknn-to-khai-thue-tndn-doi-voi-hang-hang-khong-nuoc-ngoai-571-111341-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8868\u683c 01\/HKNN<\/span><\/a><span style=\"font-weight: 400;\"> + \u5408\u540c\u526f\u672c\uff08\u7b2c\u4e00\u4efd\uff09<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8fdf\u4e8e\u4e8b\u4ef6\u53d1\u751f\u5b63\u5ea6\u540e\u7b2c\u4e00\u4e2a\u5b63\u5ea6\u7684\u6700\u540e\u4e00\u5929\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">\u8fd0\u8f93<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u7ed3\u7b97<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/mau-01-vtnn-to-khai-quyet-toan-thue-tndn-voi-hang-van-tai-nuoc-ngoai-2023-3067.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8868\u683c 01\/VTNN<\/span><\/a><span style=\"font-weight: 400;\">, \u9644\u5f55\u8868\u683c 01-1\/VTNN\u3001\u8868\u683c 01-2\/VTNN\u3001\u8868\u683c 01-3\/VTNN<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8fdf\u4e8e\u4e0b\u4e00\u4e2a\u65e5\u5386\u5e74\/\u8d22\u653f\u5e74\u5ea6\u7b2c\u4e00\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">\u518d\u4fdd\u9669<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">\u5b63\u520a<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/mau-01-tbh-to-khai-thue-tndn-voi-to-chuc-nhan-tai-bao-hiem-nuoc-ngoai-2023-3060.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8868\u683c 01\/TBH<\/span><\/a><span style=\"font-weight: 400;\">, \u9644\u5f55\u8868\u683c 01-1\/TBH<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8fdf\u4e8e\u4e8b\u4ef6\u53d1\u751f\u5b63\u5ea6\u540e\u7b2c\u4e00\u4e2a\u5b63\u5ea6\u7684\u6700\u540e\u4e00\u5929\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u5b9e\u9645\u6848\u4f8b\u7814\u7a76\uff1a\u5e7f\u5b81\u7701\u627f\u5305\u5546\u7a0e\u6536\u548c\u673a\u68b0\u5408\u540c\u5904\u7406\u5206\u6790<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u9610\u660e\u5982\u4f55\u5b9e\u9645\u5e94\u7528\u7b2c 4113\/QNI-QLDN2 \u53f7\u901a\u77e5\uff0c\u8ba9\u6211\u4eec\u5206\u6790\u4e00\u4e0b\u4e00\u5bb6\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u5728 2026 \u5e74\u5b9e\u65bd\u6295\u8d44\u9879\u76ee\u7684\u5b9e\u9645\u60c5\u51b5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5546\u4e1a\u72b6\u51b5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7cbe\u5bc6\u7535\u5b50\u6709\u9650\u516c\u53f8\uff08\u4f4d\u4e8e\u5e7f\u5b81\u7701\u5b8b\u5feb\u5de5\u4e1a\u56ed\u7684\u5916\u5546\u6295\u8d44\u4f01\u4e1a 100%\uff09\u4e0e Global Tech Inc.\uff08\u603b\u90e8\u4f4d\u4e8e\u97e9\u56fd\uff09\u7b7e\u8ba2\u5408\u540c\uff0c\u8d2d\u4e70\u5e76\u5b89\u88c5\u4e00\u6761\u4ef7\u503c 1000 \u4e07\u7f8e\u5143\u7684\u751f\u4ea7\u7ebf\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5408\u540c\u8be6\u60c5\u5305\u62ec\uff1a<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ece\u97e9\u56fd\u8fdb\u53e3\u7684\u673a\u68b0\u548c\u81ea\u52a8\u5316\u8bbe\u5907\u4f9b\u5e94\uff1a8,500,000 \u7f8e\u5143\u3002\u8d27\u7269\u5c06\u5728\u5de5\u5382\u5b8c\u6210\u8fdb\u53e3\u624b\u7eed\u4e4b\u524d\u8fd0\u62b5\u6d77\u9632\u4fdd\u7a0e\u4ed3\u5e93\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u5e7f\u5b81\u7701\u4e00\u5bb6\u5de5\u5382\u63d0\u4f9b\u8bbe\u8ba1\u3001\u5efa\u9020\u3001\u5b89\u88c5\u3001\u8c03\u8bd5\u548c\u8fd0\u8425\u57f9\u8bad\u670d\u52a1\uff1a1,500,000 \u7f8e\u5143\u3002.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Global Tech Inc. \u9009\u62e9\u76f4\u63a5\u7f34\u7a0e\u65b9\u5f0f\uff0c\u59d4\u6258 Precision Electronics \u4ee3\u8868\u5176\u6263\u9664\u5e76\u7f34\u7eb3\u627f\u5305\u5546\u7a0e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5904\u7406\u65b9\u6cd5\u53ca\u5e94\u7528\u8fd9\u4e9b\u6cd5\u89c4\u7684\u7ed3\u679c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e744\u6708\uff0c\u7cbe\u5bc6\u7535\u5b50\u516c\u53f8\u4ece\u4fdd\u7a0e\u4ed3\u5e93\u8fdb\u53e3\u4e86\u4ef7\u503c850\u4e07\u7f8e\u5143\u7684\u6574\u6279\u673a\u68b0\u8bbe\u5907\u81f3\u5176\u5de5\u5382\u3002\u4ef7\u503c150\u4e07\u7f8e\u5143\u7684\u5b89\u88c5\u670d\u52a1\u5c1a\u672a\u7ecf\u8fc7\u68c0\u9a8c\uff0c\u8d39\u7528\u4e5f\u5c1a\u672a\u652f\u4ed8\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e744\u6708\u7a0e\u52a1\u5904\u7406\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c4113\/QNI-QLDN2\u53f7\u516c\u51fd\u548c\u7b2c20\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c7\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0c\u5bf9\u4e8e\u4ece\u4fdd\u7a0e\u4ed3\u5e93\u8fdb\u53e3\u7528\u4e8e\u51fa\u53e3\u751f\u4ea7\u7684\u4ef7\u503c850\u4e07\u7f8e\u5143\u7684\u4e00\u6279\u673a\u68b0\u8bbe\u5907\uff0c\u7531\u4e8e4\u6708\u4efd\u672a\u53d1\u751f\u670d\u52a1\u90e8\u5206\u7684\u7a0e\u6536\u62b5\u6263\uff0c\u7cbe\u5bc6\u7535\u5b50\u516c\u53f8 <\/span><b>\u65e0\u9700\u63d0\u4ea4\u8868\u683c 01\/NTNN<\/b><span style=\"font-weight: 400;\"> \u9002\u7528\u4e8e 2026 \u5e74 4 \u6708\u4efb\u671f\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b89\u88c5\u670d\u52a1\u8d39\u7528\u7684\u7a0e\u52a1\u5904\u7406\uff082026\u5e746\u6708\uff09\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5b8c\u6210\u9a8c\u6536\u6d4b\u8bd5\u5e76\u5411 Global Tech Inc \u652f\u4ed8 1,500,000 \u7f8e\u5143\u540e\uff0cPrecision Electronics \u6309 5% \u7684\u7a0e\u7387\u6263\u9664\u4e86\u8be5\u9879\u670d\u52a1\u7684\u627f\u5305\u5546\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u627f\u5305\u5546\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e = 1,500,000 \u7f8e\u5143 x 5% = 75,000 \u7f8e\u5143\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u4e8e 6 \u6708\u4efd\u53d1\u751f\u4e86\u4ea4\u6613\uff0c\u63d0\u4ea4 01\/NTNN \u8868\u683c\u53ca\u5408\u540c\u526f\u672c\u7684\u622a\u6b62\u65e5\u671f\u6700\u8fdf\u4e3a 2026 \u5e74 7 \u6708 20 \u65e5\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u5f71\u54cd\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u5408\u540c\u6ca1\u6709\u660e\u786e\u533a\u5206\u4ef7\u503c 150 \u4e07\u7f8e\u5143\u7684\u670d\u52a1\u548c\u4ef7\u503c 850 \u4e07\u7f8e\u5143\u7684\u8bbe\u5907\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u5bf9\u6574\u4e2a 1000 \u4e07\u7f8e\u5143\u7684\u5408\u540c\u9002\u7528 2% \u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u3002\u8fd9\u5c06\u4f7f\u5e94\u7f34\u7a0e\u6b3e\u589e\u52a0 20 \u4e07\u7f8e\u5143\u3002\u4ece\u4e00\u5f00\u59cb\u5c31\u51c6\u786e\u5730\u533a\u5206\u5408\u540c\u4ef7\u503c\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u5176\u6cd5\u5b9a\u7a0e\u8d39\u652f\u51fa\uff0c\u8282\u7701 12.5 \u4e07\u7f8e\u5143\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u5bf9 2026 \u5e74\u627f\u5305\u5546\u7a0e\u52a1\u98ce\u9669\u7684\u4e13\u5bb6\u5206\u6790\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e0e\u8d8a\u5357\u6570\u767e\u5bb6\u5916\u5546\u76f4\u63a5\u6295\u8d44\u548c\u5236\u9020\u4e1a\u4f01\u4e1a\u5408\u4f5c\u7684\u8fc7\u7a0b\u4e2d\uff0c\u6211\u4eec\u7684\u4e13\u5bb6\u53d1\u73b0\u4f01\u4e1a\u7ecf\u5e38\u9047\u5230\u7684\u8bb8\u591a\u6cd5\u5f8b\u76f2\u70b9\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u56fd\u9645\u8d38\u6613\u672f\u8bed\u89e3\u91ca\u901a\u5219\u4e0e\u56fd\u5185\u7a0e\u6536\u4e49\u52a1\u4e4b\u95f4\u7684\u6df7\u6dc6\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91c7\u8d2d\u90e8\u95e8\u5e38\u72af\u7684\u4e00\u4e2a\u9519\u8bef\u662f\uff0c\u4ed6\u4eec\u8ba4\u4e3a\u4ee5CIF\u6216FOB\u6761\u6b3e\u7b7e\u8ba2\u7684\u673a\u68b0\u8bbe\u5907\u91c7\u8d2d\u5408\u540c\u65e0\u9700\u7f34\u7eb3\u627f\u5305\u5546\u7a0e\u3002\u76f8\u53cd\uff0c\u5982\u679c\u4ee5DDP\u6761\u6b3e\u7b7e\u8ba2\u5408\u540c\uff0c\u5219\u627f\u5305\u5546\u7a0e\u5c06\u81ea\u52a8\u6309\u5168\u90e8\u8d27\u6b3e\u7f34\u7eb3\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u62e5\u670930\u5e74\u7ecf\u9a8c\u7684MAN\u4e13\u5bb6\u6307\u51fa\uff0c\u627f\u5305\u5546\u7a0e\u7684\u6027\u8d28\u53d6\u51b3\u4e8e\u5916\u56fd\u673a\u6784\u662f\u5426\u5728\u8d8a\u5357\u5883\u5185\u63d0\u4f9b\u4e0e\u8d27\u7269\u76f8\u5173\u7684\u670d\u52a1\u3002\u5373\u4f7f\u662fFOB\u5408\u540c\uff0c\u5982\u679c\u5356\u65b9\u6d3e\u9063\u4e13\u5bb6\u524d\u5f80\u8d8a\u5357\u63d0\u4f9b\u5b89\u88c5\u6307\u5bfc\u548c\u57f9\u8bad\uff0c\u8be5\u9879\u670d\u52a1\u7684\u8d39\u7528\uff08\u6216\u5982\u679c\u65e0\u6cd5\u5206\u5272\uff0c\u5219\u4e3a\u6574\u4e2a\u5408\u540c\u7684\u8d39\u7528\uff09\u4ecd\u9700\u7f34\u7eb3\u627f\u5305\u5546\u7a0e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7ec8\u6b62\u5408\u540c\u65f6\u672a\u6309\u7a0b\u5e8f\u63d0\u4ea4\u7ed3\u7b97\u6587\u4ef6\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u5728\u6bcf\u6b21\u5411\u5916\u56fd\u5408\u4f5c\u4f19\u4f34\u4ed8\u6b3e\u65f6\u90fd\u4f1a\u5168\u989d\u7533\u62a5\u5e76\u7f34\u7eb3\u627f\u5305\u5546\u7a0e\uff0c\u4f46\u5374\u5ffd\u7565\u4e86\u5728\u5408\u540c\u5b8c\u6210\u540e\u63d0\u4ea4\u6700\u7ec8\u7684\u627f\u5305\u5546\u7eb3\u7a0e\u7533\u62a5\u8868\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u63d0\u4ea4\u7a0e\u52a1\u7ed3\u7b97\u6587\u4ef6\u7684\u622a\u6b62\u65e5\u671f\u4e3a\u5408\u540c\u7ec8\u6b62\u4e4b\u65e5\u8d77\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u3002\u672a\u63d0\u4ea4\u7a0e\u52a1\u7ed3\u7b97\u7533\u62a5\u886802\/NTNN\u621604\/NTNN\u4f1a\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u96c6\u4e2d\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf\u4e2d\u7684\u6570\u636e\u88ab\u6682\u505c\u3002\u8fd9\u5c06\u7ed9\u4f01\u4e1a\u65e5\u540e\u529e\u7406\u589e\u503c\u7a0e\u9000\u7a0e\u3001\u6ce8\u9500\u7a0e\u53f7\u6216\u89e3\u6563\u516c\u53f8\u7b49\u624b\u7eed\u5e26\u6765\u8bf8\u591a\u56f0\u96be\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5f7b\u5e95\u89e3\u51b3\u4e0a\u8ff0\u98ce\u9669\uff0cMAN \u2013 Master Accountant Network \u7684\u89e3\u51b3\u65b9\u6848\u652f\u6301\u4f01\u4e1a\u5ba1\u67e5\u5176\u6574\u4e2a\u56fd\u9645\u8d38\u6613\u5408\u540c\u4f53\u7cfb\uff0c\u89c4\u8303\u4ed8\u6b3e\u5355\u636e\u51c6\u5907\u6d41\u7a0b\uff0c\u5e76\u4ee3\u8868\u4f01\u4e1a\u4e0e\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u4e00\u6574\u5957\u51c6\u786e\u7684\u7a0e\u52a1\u7533\u62a5\u548c\u7ed3\u7b97\u7a0b\u5e8f\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;\">\u5e7f\u5b81\u7701\u7a0e\u52a1\u5c402026\u5e74\u7b2c4113\/QNI-QLDN2\u53f7\u5b98\u65b9\u6587\u4ef6\u53ca\u65f6\u63d0\u4f9b\u4e86\u5b9e\u7528\u6307\u5bfc\uff0c\u660e\u786e\u4e86\u4f01\u4e1a\u5728\u63d0\u4ea4\u627f\u5305\u5546\u7a0e\u52a1\u7533\u62a5\u8868\u548c\u5efa\u7b51\u5408\u540c\u589e\u503c\u7a0e\u653f\u7b56\u65b9\u9762\u7684\u76f8\u5173\u95ee\u9898\u3002\u6839\u636e\u7b2c89\/2026\/TT-BTC\u53f7\u901a\u77e5\u6b63\u786e\u5e94\u7528\u8868\u683c\u7cfb\u7edf\uff0c\u5e76\u9075\u5b88\u7b2c252\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u7533\u62a5\u548c\u7ed3\u7b97\u671f\u9650\uff0c\u4e3a\u4f01\u4e1a\u4f9d\u6cd5\u5408\u89c4\u548c\u4fdd\u969c\u8d22\u52a1\u5b89\u5168\u5960\u5b9a\u4e86\u575a\u5b9e\u7684\u57fa\u7840\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u7a0e\u52a1\u670d\u52a1<\/b><\/h3>\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-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u9000\u7a0e\u670d\u52a1<\/span><\/a><\/li>\n<\/ul>\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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\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\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5173\u4e8e\u5b98\u65b9\u6587\u4ef6 4113\/QNI-QLDN2 \u7684\u5e38\u89c1\u95ee\u9898\u89e3\u7b54 (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u54ea\u4e2a\u673a\u6784\u7b7e\u53d1\u4e86\u5b98\u65b9\u6587\u4ef6 4113\/QNI-QLDN2\uff1f\u8be5\u6587\u4ef6\u9002\u7528\u4e8e\u54ea\u4e9b\u5bf9\u8c61\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e748\u670817\u65e5\uff0c\u5e7f\u5b81\u7701\u7a0e\u52a1\u5c40\u7b7e\u53d1\u4e86\u7b2c4113\/QNI-QLDN2\u53f7\u5b98\u65b9\u6587\u4ef6\u3002\u8be5\u6587\u4ef6\u9002\u7528\u4e8e\u4e0e\u5916\u56fd\u627f\u5305\u5546\u8fdb\u884c\u8d27\u7269\u548c\u96f6\u90e8\u4ef6\u4e70\u5356\u3001\u4fdd\u7a0e\u4ed3\u5e93\u8fdb\u53e3\u6216\u5efa\u7b51\u548c\u673a\u68b0\u5b89\u88c5\u5408\u540c\u4ea4\u6613\u7684\u8d8a\u5357\u4f01\u4e1a\u548c\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u6309\u6708\u63d0\u4ea4\u627f\u5305\u5546\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u4f46\u6ca1\u6709\u4efb\u4f55\u6263\u9664\u9879\uff0c\u662f\u5426\u4ecd\u9700\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 4113\/QNI-QLDN2 \u53f7\u516c\u51fd\u548c\u7b2c 20\/2026\/TT-BTC \u53f7\u901a\u51fd\uff0c\u6bcf\u6708\u4ee3\u4ed6\u4eba\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4f01\u4e1a\uff0c\u5982\u679c\u5f53\u6708\u6ca1\u6709\u4ece\u4fdd\u7a0e\u4ed3\u5e93\u6216\u81ea\u7531\u8d38\u6613\u533a\u8fdb\u53e3\u7528\u4e8e\u751f\u4ea7\u51fa\u53e3\u5546\u54c1\u7684\u8d27\u7269\u8fdb\u884c\u7a0e\u6b3e\u6263\u9664\uff0c\u5219\u65e0\u9700\u63d0\u4ea4\u627f\u5305\u5546\u7a0e\u7533\u62a5\u8868\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6bcf\u7b14\u4ea4\u6613\u7684\u627f\u5305\u5546\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 252\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 10 \u6761\u7b2c 1 \u6b3e\u7684\u89c4\u5b9a\uff0c\u63d0\u4ea4\u6bcf\u7b14\u4ea4\u6613\u7684\u627f\u5305\u5546\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6\u7684\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e\u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u4e4b\u65e5\u8d77 10 \u5929\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u91c7\u7528\u76f4\u63a5\u6cd5\u7533\u62a5\u7684\u627f\u5305\u5546\u7a0e\u52a1\u7ed3\u7b97\u6863\u6848\u4e2d\u5305\u542b\u54ea\u4e9b\u8868\u683c\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 89\/2026\/TT-BTC \u53f7\u901a\u77e5\uff0c\u7ed3\u7b97\u6587\u4ef6\u5305\u62ec\uff1a\u7ed3\u7b97\u58f0\u660e\u8868\u7b2c 02\/NTNN \u53f7\u3001\u5916\u56fd\u627f\u5305\u5546\u9644\u5f55\u6e05\u5355\u8868\u7b2c 02-1\/NTNN \u53f7\u548c\u5206\u5305\u5546\u9644\u5f55\u6e05\u5355\u8868\u7b2c 02-2\/NTNN \u53f7\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5411\u51fa\u53e3\u52a0\u5de5\u533a\u4f9b\u5e94\u673a\u68b0\u8bbe\u5907\u7684\u65bd\u5de5\u5408\u540c\u662f\u5426\u7b26\u5408\u589e\u503c\u7a0e\u7a0e\u7387 0% \u7684\u6761\u4ef6\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5411\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u63d0\u4f9b\u7684\u5efa\u7b51\u548c\u673a\u68b0\u5b89\u88c5\u670d\u52a1\u7684\u4ef7\u503c\uff0c\u5982\u679c\u6240\u6709\u6709\u5173\u5408\u540c\u3001\u975e\u73b0\u91d1\u94f6\u884c\u4ed8\u6b3e\u5355\u636e\u548c\u6d77\u5173\u7533\u62a5\uff08\u9488\u5bf9\u673a\u68b0\u548c\u8bbe\u5907\uff09\u7684\u6761\u4ef6\u90fd\u5f97\u5230\u6ee1\u8db3\uff0c\u5219\u9002\u7528\u589e\u503c\u7a0e\u7a0e\u7387 0%\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 4113\/QNI-QLDN2 \u0111\u01b0\u1ee3c Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ninh ban h\u00e0nh ng\u00e0y 17\/8\/2026 nh\u1eb1m th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, cung c\u1ea5p m\u00e1y m\u00f3c thi\u1ebft b\u1ecb cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t. Trong b\u1ed1i c\u1ea3nh c\u00e1c v\u0103n b\u1ea3n ph\u00e1p [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-7906","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7906","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=7906"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7906\/revisions"}],"predecessor-version":[{"id":7911,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7906\/revisions\/7911"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7908"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}