{"id":7961,"date":"2026-09-16T14:09:11","date_gmt":"2026-09-16T07:09:11","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7961"},"modified":"2026-09-16T14:09:11","modified_gmt":"2026-09-16T07:09:11","slug":"thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan\/","title":{"rendered":"\u5982\u4f55\u786e\u5b9a\u5c45\u6c11\u4e2a\u4eba\u8d44\u672c\u6295\u8d44\u6240\u5f97\u6536\u5165\u7684\u7a0e\u6536\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/tu-172026-thue-thu-nhap-ca-nhan-doi-voi-thu-nhap-tu-dau-tu-von-duoc-quy-dinh-the-nao-138075822.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5982\u4f55\u786e\u5b9a\u5c45\u6c11\u4e2a\u4eba\u8d44\u672c\u6295\u8d44\u6536\u76ca\u7684\u7a0e\u6536\uff1f<\/span><\/a><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u8bb8\u591a\u6295\u8d44\u8005\u548c\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u662f\u4ed6\u4eec\u5728\u4e3a\u8fc7\u6e21\u5230\u65b0\u7684\u6cd5\u5f8b\u6846\u67b6\u505a\u51c6\u5907\u65f6\u6700\u4e3a\u5173\u6ce8\u7684\u6838\u5fc3\u95ee\u9898\u30022025\u5e7412\u670810\u65e5\uff0c\u56fd\u6c11\u8bae\u4f1a\u6b63\u5f0f\u9881\u5e03\u4e86\u8be5\u6cd5\u5f8b\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c109\/2025\/QH15\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> \u672c\u6cd5\u53d6\u4ee3\u4e86 2007 \u5e74\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u3002\u672c\u6587\u4ef6\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u751f\u6548\uff0c\u5bf9\u7a0e\u6536\u8ba1\u7b97\u673a\u5236\u3001\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u7684\u65f6\u95f4\u6846\u67b6\u4ee5\u53ca\u514d\u7a0e\u6536\u5165\u6e05\u5355\u8fdb\u884c\u4e86\u91cd\u5927\u4fee\u6539\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4f01\u4e1a\u8d22\u52a1\u4e2d\uff0c\u8bf8\u5982\u5411\u4e2a\u4eba\u652f\u4ed8\u8d37\u6b3e\u5229\u606f\u3001\u53d1\u653e\u73b0\u91d1\u80a1\u606f\u6216\u6388\u4e88\u7ea2\u80a1\u7b49\u4ea4\u6613\uff0c\u59cb\u7ec8\u5b58\u5728\u56e0\u5c11\u7f34\u7a0e\u6b3e\u800c\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\u3002\u82e5\u4e0d\u5145\u5206\u4e86\u89e32025\u5e74\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u7684\u65b0\u89c4\u5b9a\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u9762\u4e34\u6bcf\u65e50.031 TP3T\u7684\u6ede\u7eb3\u91d1\uff0c\u8fd8\u53ef\u80fd\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u88ab\u8ba4\u5b9a\u4e3a\u4e0d\u4e88\u6263\u9664\u3002\u672c\u6587\u603b\u7ed3\u4e86\u6700\u65b0\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3001\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\u300122\u9879\u514d\u7a0e\u6536\u5165\u9879\u76ee\u6e05\u5355\u4ee5\u53ca\u5207\u5b9e\u53ef\u884c\u7684\u98ce\u9669\u7ba1\u7406\u65b9\u6848\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u800c\u8a00\u4e4b\uff0c\u5c45\u6c11\u4e2a\u4eba\u8d44\u672c\u6295\u8d44\u6536\u5165\u7684\u7a0e\u6536\u91cd\u70b9\u662f\u5982\u4f55\u786e\u5b9a\u7684\uff1f<\/b><\/h2>\n<figure id=\"attachment_7964\" aria-describedby=\"caption-attachment-7964\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7964\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7964\" class=\"wp-caption-text\">\u603b\u800c\u8a00\u4e4b\uff0c\u5c45\u6c11\u4e2a\u4eba\u8d44\u672c\u6295\u8d44\u6536\u5165\u7684\u7a0e\u6536\u91cd\u70b9\u662f\u5982\u4f55\u786e\u5b9a\u7684\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u786e\u5b9a\u5c45\u6c11\u4e2a\u4eba\u8d44\u672c\u6295\u8d44\u6536\u5165\u7a0e\u6536\u91cd\u70b9\u7684\u6982\u8981\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e49\u52a1\u7684\u6027\u8d28\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u4f55\u786e\u5b9a\u5c45\u6c11\u4e2a\u4eba\u8d44\u672c\u6295\u8d44\u6240\u5f97\u7684\u7a0e\u989d\uff1f\u8ba1\u7b97\u8fc7\u7a0b\u5305\u62ec\u5c06\u5e94\u7a0e\u6536\u5165\u4e58\u4ee5\u7edf\u4e00\u7a0e\u7387 5% \u6765\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u6b3e\u8ba1\u7b97\u4f9d\u636e\uff1a<\/b><span style=\"font-weight: 400;\"> \u5e94\u7a0e\u6536\u5165\u662f\u6307\u5c45\u6c11\u4e2a\u4eba\u4ece\u8d44\u672c\u6295\u8d44\u4e2d\u83b7\u5f97\u7684\u5e94\u7a0e\u6536\u5165\u603b\u989d\uff0c\u6309\u4e2a\u6848\u8ba1\u7b97\uff0c\u4e0d\u6263\u9664\u8d39\u7528\u6216\u4e2a\u4eba\u514d\u7a0e\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u786e\u5b9a\u65f6\u95f4\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u6307\u7684\u662f\u7ec4\u7ec7\u6216\u4e2a\u4eba\u5411\u7eb3\u7a0e\u4eba\u652f\u4ed8\u6536\u5165\u7684\u65f6\u95f4\uff0c\u6216\u8005\u7eb3\u7a0e\u4eba\u5b9e\u9645\u6536\u5230\u6536\u5165\u7684\u65f6\u95f4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63a8\u7406\u673a\u5236\uff1a<\/b><span style=\"font-weight: 400;\"> \u652f\u4ed8\u6536\u5165\u7684\u4f01\u4e1a\u6709\u8d23\u4efb\u5728\u5411\u4e2a\u4eba\u652f\u4ed8\u5de5\u8d44\u4e4b\u524d\u4ee3\u6263\u4ee3\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\uff0c\u5e76\u5411\u7a0e\u52a1\u673a\u5173\u7533\u62a5\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\uff0c\u5c45\u6c11\u4e2a\u4eba\u8d44\u672c\u6295\u8d44\u6536\u5165\u7684\u7a0e\u6536\u662f\u5982\u4f55\u786e\u5b9a\u7684\uff1f<\/b><\/h2>\n<figure id=\"attachment_7962\" aria-describedby=\"caption-attachment-7962\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7962\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-theo-Luat-Thue-TNCN-2025.jpg\" alt=\"Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o theo Lu\u1eadt Thu\u1ebf TNCN 2025?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-theo-Luat-Thue-TNCN-2025.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-theo-Luat-Thue-TNCN-2025-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-theo-Luat-Thue-TNCN-2025-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-theo-Luat-Thue-TNCN-2025-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-theo-Luat-Thue-TNCN-2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7962\" class=\"wp-caption-text\">\u6839\u636e2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\uff0c\u5c45\u6c11\u4e2a\u4eba\u8d44\u672c\u6295\u8d44\u6536\u5165\u7684\u7a0e\u6536\u662f\u5982\u4f55\u786e\u5b9a\u7684\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u5de5\u8d44\u6536\u5165\uff08\u9002\u7528\u7d2f\u8fdb\u7a0e\u7387\u8868\uff09\u4e0d\u540c\uff0c\u5c45\u6c11\u4e2a\u4eba\u8d44\u672c\u6295\u8d44\u6536\u5165\u6309\u4ea4\u6613\u989d\u91c7\u7528\u56fa\u5b9a\u7a0e\u7387\u5f81\u7a0e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c109\/2025\/QH15\u53f7\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\uff08\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff09\u7b2c12\u6761\u7684\u89c4\u5b9a\uff0c\u8be5\u4e49\u52a1 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> \u8d44\u672c\u6295\u8d44\u6536\u76ca\u5177\u4f53\u6309\u4ee5\u4e0b\u516c\u5f0f\u8ba1\u7b97\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e = \u5e94\u7a0e\u6536\u5165 \u00d7 \u7a0e\u7387 5%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u8d44\u672c\u6295\u8d44\u5e94\u7a0e\u6536\u5165\u662f\u6307\u7eb3\u7a0e\u4eba\u6bcf\u6b21\u6536\u5230\u7684\u3001\u7b26\u5408\u300a2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c\u4e09\u6761\u7b2c\u4e09\u6b3e\u89c4\u5b9a\u7684\u8d44\u672c\u6295\u8d44\u5e94\u7a0e\u6536\u5165\u603b\u989d\u3002\u5728\u8ba1\u7b97\u8be5\u6536\u5165\u7684\u7a0e\u989d\u65f6\uff0c\u7eb3\u7a0e\u4eba\u4e0d\u5f97\u6263\u9664\u4e2a\u4eba\u6263\u9664\u989d\u3001\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u989d\u6216\u6148\u5584\u548c\u4eba\u9053\u4e3b\u4e49\u6350\u6b3e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u786e\u5b9a\u8d44\u672c\u6295\u8d44\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u65f6\u95f4\uff0c\u300a2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u660e\u786e\u89c4\u5b9a\uff0c\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u786e\u5b9a\u65f6\u95f4\u4e3a\u7ec4\u7ec7\u6216\u4e2a\u4eba\u5411\u7eb3\u7a0e\u4eba\u652f\u4ed8\u6240\u5f97\u6b3e\u9879\u4e4b\u65f6\uff0c\u6216\u7eb3\u7a0e\u4eba\u6536\u5230\u6240\u5f97\u6b3e\u9879\u4e4b\u65f6\u3002\u4f46\u662f\uff0c\u5982\u679c\u4ee5\u80a1\u4efd\u6216\u7ea2\u80a1\u5f62\u5f0f\u6536\u53d6\u80a1\u606f\uff0c\u5219\u786e\u5b9a\u8d44\u672c\u6295\u8d44\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u65f6\u95f4\u5c06\u5ef6\u81f3\u4e2a\u4eba\u8f6c\u8ba9\u80a1\u4efd\u3001\u63d0\u53d6\u8d44\u672c\u6216\u89e3\u6563\u4f01\u4e1a\u4e4b\u65f6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6cd5\u5f8b\u89c4\u5b9a\u7684\u6295\u8d44\u6536\u5165\u5305\u62ec\u54ea\u4e9b\u7c7b\u578b\u7684\u6536\u5165\uff1f<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u8bc6\u522b\u5e94\u7a0e\u6536\u5165\u7c7b\u522b\u6709\u52a9\u4e8e\u4e2a\u4eba\u548c\u4f01\u4e1a\u907f\u514d\u5c11\u62a5\u6536\u5165\u6216\u5c06\u5176\u4e0e\u5176\u4ed6\u7c7b\u578b\u7684\u6536\u5165\u6df7\u6dc6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c109\/2025\/QH15\u53f7\u7b2c3\u6761\u7b2c3\u6b3e\u7684\u89c4\u5b9a\uff0c\u8d44\u672c\u6295\u8d44\u6240\u5f97\u5305\u62ec\u4e0b\u5217\u7279\u5b9a\u6536\u5165\u7c7b\u522b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d37\u6b3e\u5229\u606f\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u5305\u62ec\u6839\u636e\u4efb\u4f55\u6cd5\u5f8b\u5f62\u5f0f\u7684\u8d37\u6b3e\u5408\u540c\u6216\u8d37\u6b3e\u534f\u8bae\u5411\u4f01\u4e1a\u3001\u7ec4\u7ec7\u3001\u5bb6\u5ead\u3001\u4f01\u4e1a\u4e3b\u548c\u4e2a\u4eba\u63d0\u4f9b\u8d37\u6b3e\u6240\u83b7\u5f97\u7684\u5229\u606f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u80a1\u606f\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ece\u4ee5\u73b0\u91d1\u6216\u80a1\u7968\u5f62\u5f0f\u6536\u5230\u7684\u80a1\u606f\u6536\u5165\uff0c\u4ee5\u53ca\u4ece\u7a0e\u540e\u5229\u6da6\u4e2d\u5206\u914d\u7ed9\u80a1\u4efd\u516c\u53f8\u73b0\u6709\u80a1\u4e1c\u7684\u7ea2\u5229\u80a1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5176\u4ed6\u5f62\u5f0f\u7684\u8d44\u672c\u6295\u8d44\u6536\u76ca\uff1a<\/b><span style=\"font-weight: 400;\"> 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400;\">\u6b64\u5916\uff0c\u300a2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c\u4e09\u6761\u7b2c\u56db\u6b3e\u660e\u786e\u754c\u5b9a\u4e86\u8d44\u672c\u6295\u8d44\u6240\u5f97\u4e0e\u8d44\u672c\u8f6c\u79fb\u6240\u5f97\u4e4b\u95f4\u7684\u754c\u9650\u3002\u8d44\u672c\u8f6c\u79fb\u6240\u5f97\u5305\u62ec\uff1a\u7ecf\u6d4e\u7ec4\u7ec7\u80a1\u4efd\u7684\u8f6c\u8ba9\u3001\u8bc1\u5238\u7684\u8f6c\u8ba9\u4ee5\u53ca\u5176\u4ed6\u5f62\u5f0f\u7684\u8d44\u672c\u8f6c\u8ba9\u3002\u8fd9\u4e24\u79cd\u6240\u5f97\u5728\u7ecf\u6d4e\u6027\u8d28\u3001\u7a0e\u8d1f\u8ba1\u7b97\u65b9\u6cd5\u548c\u9002\u7528\u7a0e\u7387\u65b9\u9762\u90fd\u622a\u7136\u4e0d\u540c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c22 \u79cd\u514d\u5f81\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6536\u5165\u8be6\u60c5\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u5e94\u7a0e\u6536\u5165\u5916\uff0c\u300a2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u8fd8\u8be6\u7ec6\u5217\u51fa\u4e86\u514d\u7a0e\u6536\u5165\u6e05\u5355\uff0c\u4ee5\u4fdd\u62a4\u52b3\u52a8\u8005\u7684\u6743\u5229\uff0c\u652f\u6301\u793e\u4f1a\u798f\u5229\u653f\u7b56\uff0c\u5e76\u9f13\u52b1\u5bf9\u91cd\u70b9\u9886\u57df\u7684\u6295\u8d44\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c109\/2025\/QH15\u53f7\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c4\u6761\u89c4\u5b9a\uff0c\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c\u4e0b\u521722\u79cd\u7c7b\u578b\u7684\u6536\u5165\u514d\u5f81\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1a<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0d\u52a8\u4ea7\u8f6c\u8ba9\u3001\u7ee7\u627f\u6216\u8d60\u4e0e\u6240\u5f97\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u9002\u7528\u4e8e\u592b\u59bb\u5173\u7cfb\uff1b\u4eb2\u751f\u7236\u6bcd\u4e0e\u5b50\u5973\u5173\u7cfb\uff1b\u517b\u7236\u6bcd\u4e0e\u517b\u5b50\u5973\u5173\u7cfb\uff1b\u5cb3\u7236\u5cb3\u6bcd\u4e0e\u513f\u5ab3\u5173\u7cfb\uff1b\u5cb3\u7236\u5cb3\u6bcd\u4e0e\u5973\u5a7f\u5173\u7cfb\uff1b\u7956\u7236\u6bcd\u4e0e\u5b59\u5b50\u5973\u5173\u7cfb\uff1b\u5916\u7956\u7236\u6bcd\u4e0e\u5b59\u5b50\u5973\u5173\u7cfb\uff1b\u4ee5\u53ca\u5144\u5f1f\u59d0\u59b9\u5173\u7cfb\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u51fa\u552e\u5355\u5957\u623f\u5730\u4ea7\u6240\u5f97\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u5728\u8d8a\u5357\uff0c\u4e2a\u4eba\u4ec5\u62e5\u6709\u4e00\u680b\u623f\u5c4b\u548c\u4e00\u5757\u571f\u5730\u7684\u60c5\u51b5\u4e0b\uff0c\u623f\u5c4b\u6240\u6709\u6743\u3001\u571f\u5730\u4f7f\u7528\u6743\u4ee5\u53ca\u4e0e\u4f4f\u5b85\u7528\u5730\u76f8\u5173\u7684\u8d44\u4ea7\u7684\u8f6c\u79fb\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u571f\u5730\u5206\u914d\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u56fd\u5bb6\u6388\u4e88\u4e2a\u4eba\u7684\u571f\u5730\u4f7f\u7528\u6743\u4ef7\u503c\u6240\u4ea7\u751f\u7684\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u519c\u4e1a\u6536\u5165\u548c\u519c\u4e1a\u8054\u7cfb\uff1a<\/b><span style=\"font-weight: 400;\"> \u76f4\u63a5\u751f\u4ea7\u519c\u4f5c\u7269\u3001\u4eba\u5de5\u6797\u3001\u7272\u755c\u3001\u6c34\u4ea7\u517b\u6b96\u548c\u6e14\u4e1a\u4ea7\u54c1\u7684\u5bb6\u5ead\u548c\u4e2a\u4eba\u7684\u6536\u5165\uff0c\u8fd9\u4e9b\u4ea7\u54c1\u672a\u7ecf\u52a0\u5de5\u6210\u5176\u4ed6\u4ea7\u54c1\u6216\u4ec5\u7ecf\u8fc7\u57fa\u672c\u52a0\u5de5\uff1b\u76d0\u7684\u751f\u4ea7\uff1b\u519c\u4e1a\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u6210\u5458\u7684\u80a1\u606f\u6536\u5165\uff0c\u4ee5\u53ca\u4e0e\u53c2\u4e0e\u201c\u5927\u89c4\u6a21\u519c\u4e1a\u201d\u3001\u751f\u4ea7\u6027\u6797\u4e1a\u548c\u6c34\u4ea7\u517b\u6b96\u7684\u4f01\u4e1a\u7b7e\u8ba2\u5408\u540c\u7684\u4e2a\u4f53\u519c\u6c11\u7684\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u519c\u4e1a\u7528\u5730\u8f6c\u6362\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c06\u56fd\u5bb6\u5206\u914d\u7ed9\u5bb6\u5ead\u548c\u4e2a\u4eba\u7528\u4e8e\u751f\u4ea7\u7684\u519c\u4e1a\u7528\u5730\u8f6c\u4e3a\u751f\u4ea7\u7528\u9014\u6240\u4ea7\u751f\u7684\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b58\u6b3e\u5229\u606f\u548c\u4fdd\u9669\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u653f\u5e9c\u503a\u5238\u5229\u606f\u6536\u5165\u3001\u5730\u65b9\u653f\u5e9c\u503a\u5238\u5229\u606f\u6536\u5165\u3001\u4fe1\u8d37\u673a\u6784\u5b58\u6b3e\u5229\u606f\u6536\u5165\u4ee5\u53ca\u4eba\u5bff\u4fdd\u9669\u5408\u540c\u5229\u606f\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6c47\u6b3e\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c45\u4f4f\u5728\u56fd\u5916\u7684\u8d8a\u5357\u4eba\u6216\u5728\u56fd\u5916\u5de5\u4f5c\u7684\u8d8a\u5357\u4eba\u4ece\u56fd\u5916\u6c47\u6b3e\u5230\u8d8a\u5357\u7684\u8d44\u91d1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u591c\u73ed\u548c\u52a0\u73ed\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u5de5\u8d44\u4e2d\u8f83\u9ad8\u7684\u4e00\u90e8\u5206\u7528\u4e8e\u652f\u4ed8\u591c\u73ed\u5de5\u8d44\u3001\u52a0\u73ed\u5de5\u8d44\u4ee5\u53ca\u672a\u6309\u52b3\u52a8\u6cd5\u89c4\u5b9a\u4f11\u5047\u671f\u95f4\u7684\u5de5\u8d44\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u517b\u8001\u91d1\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u517b\u8001\u91d1\u7531\u793e\u4f1a\u4fdd\u9669\u57fa\u91d1\u652f\u4ed8\uff1b\u8865\u5145\u6536\u5165\u7531\u517b\u8001\u4fdd\u9669\u57fa\u91d1\u548c\u81ea\u613f\u517b\u8001\u57fa\u91d1\u6309\u6708\u652f\u4ed8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5956\u5b66\u91d1\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u5956\u5b66\u91d1\u8d44\u91d1\u4e00\u90e8\u5206\u6765\u81ea\u56fd\u5bb6\u9884\u7b97\uff1b\u4e00\u90e8\u5206\u6765\u81ea\u56fd\u5185\u5916\u7ec4\u7ec7\u901a\u8fc7\u5176\u5956\u5b66\u91d1\u652f\u6301\u8ba1\u5212\u63d0\u4f9b\u7684\u5956\u5b66\u91d1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u85aa\u916c\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u4eba\u5bff\u4fdd\u9669\u548c\u975e\u4eba\u5bff\u4fdd\u9669\u5408\u540c\u83b7\u5f97\u7684\u8d54\u507f\u91d1\u3001\u5de5\u4f24\u4e8b\u6545\u8d54\u507f\u91d1\u3001\u56fd\u5bb6\u8d54\u507f\u91d1\u4ee5\u53ca\u6cd5\u5f8b\u89c4\u5b9a\u7684\u5176\u4ed6\u8d54\u507f\u91d1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6148\u5584\u57fa\u91d1\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ece\u7531\u4e3b\u7ba1\u56fd\u5bb6\u673a\u5173\u8bbe\u7acb\u6216\u8ba4\u53ef\u7684\u6148\u5584\u7ec4\u7ec7\u548c\u57fa\u91d1\u83b7\u5f97\u7684\u6536\u5165\uff0c\u8fd9\u4e9b\u7ec4\u7ec7\u548c\u57fa\u91d1\u4e3a\u6148\u5584\u548c\u4eba\u9053\u4e3b\u4e49\u76ee\u7684\u800c\u8fd0\u4f5c\uff0c\u4e14\u4e0d\u4ee5\u8425\u5229\u4e3a\u76ee\u7684\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4eba\u9053\u4e3b\u4e49\u63f4\u52a9\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u653f\u5e9c\u548c\u975e\u653f\u5e9c\u7ec4\u7ec7\u4ee5\u5916\u56fd\u63f4\u52a9\u7684\u5f62\u5f0f\u83b7\u5f97\u7684\u7528\u4e8e\u6148\u5584\u548c\u4eba\u9053\u4e3b\u4e49\u76ee\u7684\u7684\u6536\u5165\uff0c\u987b\u7ecf\u4e3b\u7ba1\u56fd\u5bb6\u673a\u5173\u6279\u51c6\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6d77\u5458\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e3a\u5916\u56fd\u822a\u8fd0\u516c\u53f8\u6216\u4ece\u4e8b\u56fd\u9645\u8fd0\u8f93\u7684\u8d8a\u5357\u822a\u8fd0\u516c\u53f8\u5de5\u4f5c\u7684\u8d8a\u5357\u6d77\u5458\u7684\u5de5\u8d44\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8fd1\u6d77\u6355\u9c7c\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u8239\u8236\u6240\u6709\u8005\u3001\u8239\u8236\u4f7f\u7528\u6743\u6240\u6709\u8005\u4ee5\u53ca\u8239\u8236\u5de5\u4f5c\u4eba\u5458\u901a\u8fc7\u63d0\u4f9b\u76f4\u63a5\u670d\u52a1\u4e8e\u8fd1\u6d77\u6355\u9c7c\u548c\u6c34\u4ea7\u517b\u6b96\u4f5c\u4e1a\u7684\u5546\u54c1\u548c\u670d\u52a1\u800c\u83b7\u5f97\u7684\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6765\u81ea\u7eff\u8272\u7ecf\u6d4e\u548c\u78b3\u4fe1\u7528\u989d\u7684\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u6e29\u5ba4\u6c14\u4f53\u51cf\u6392\u6210\u679c\u5f97\u5230\u8ba4\u53ef\u7684\u4e2a\u4eba\u9996\u6b21\u8f6c\u79fb\u6e29\u5ba4\u6c14\u4f53\u51cf\u6392\u6210\u679c\u6240\u5f97\u6536\u5165\uff1b\u83b7\u5f97\u78b3\u4fe1\u7528\u989d\u7684\u4e2a\u4eba\u7684\u78b3\u4fe1\u7528\u989d\u6240\u5f97\u6536\u5165\uff1b\u7eff\u8272\u503a\u5238\u5229\u606f\u6536\u5165\uff1b\u7eff\u8272\u503a\u5238\u53d1\u884c\u540e\u9996\u6b21\u8f6c\u79fb\u6240\u5f97\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u521b\u65b0\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ece\u4e8b\u79d1\u5b66\u3001\u6280\u672f\u548c\u521b\u65b0\u5de5\u4f5c\u6240\u83b7\u5f97\u7684\u85aa\u91d1\u548c\u5de5\u8d44\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6765\u81ea\u79d1\u6280\u4e13\u5229\u7684\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u79d1\u5b66\u3001\u6280\u672f\u548c\u77e5\u8bc6\u4ea7\u6743\u6cd5\u5f8b\uff0c\u5f53\u79d1\u5b66\u3001\u6280\u672f\u548c\u521b\u65b0\u9879\u76ee\u7684\u6210\u679c\u5b9e\u73b0\u5546\u4e1a\u5316\u65f6\uff0c\u4ece\u4e2d\u83b7\u5f97\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6765\u81ea\u521b\u65b0\u578b\u521d\u521b\u4f01\u4e1a\u7684\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u6765\u81ea\u521b\u65b0\u578b\u521b\u4e1a\u9879\u76ee\u7684\u4e2a\u4eba\u6295\u8d44\u8005\u548c\u4e13\u5bb6\u7684\u6536\u5165\u3001\u521b\u65b0\u578b\u521b\u4e1a\u4f01\u4e1a\u7684\u521b\u59cb\u4eba\u4ee5\u53ca\u5411\u98ce\u9669\u6295\u8d44\u57fa\u91d1\u63d0\u4f9b\u8d44\u91d1\u7684\u4e2a\u4eba\u6295\u8d44\u8005\u7684\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56fd\u9645\u4e13\u4e1a\u4eba\u58eb\u7684\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u53c2\u4e0e\u4e0d\u53ef\u9000\u8fd8\u7684\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\u8ba1\u5212\u548c\u9879\u76ee\u3001\u5916\u56fd\u975e\u653f\u5e9c\u7ec4\u7ec7\u9879\u76ee\u7684\u5916\u56fd\u4e13\u5bb6\u7684\u85aa\u91d1\u548c\u5de5\u8d44\u6536\u5165\uff1b\u5728\u8054\u5408\u56fd\u7cfb\u7edf\u9a7b\u8d8a\u5357\u4ee3\u8868\u5904\u5de5\u4f5c\u7684\u8d8a\u5357\u4e2a\u4eba\u7684\u6536\u5165\uff1b\u4ee5\u53ca\u53c2\u4e0e\u8054\u5408\u56fd\u7ef4\u548c\u90e8\u961f\u7684\u4e2a\u4eba\u7684\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e2a\u4f53\u7ecf\u8425\u8005\u7a0e\u540e\u51c0\u6536\u5165\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e2a\u4eba\uff08\u5305\u62ec\u79c1\u8425\u4f01\u4e1a\u6240\u6709\u8005\u548c\u4e00\u4eba\u6709\u9650\u8d23\u4efb\u516c\u53f8\u6240\u6709\u8005\uff09\u5728\u6263\u9664\u516c\u53f8\u6240\u5f97\u7a0e\u540e\u7684\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u5e9c\u8be6\u7ec6\u6307\u5bfc\u65b9\u9488\uff1a<\/b><span style=\"font-weight: 400;\"> \u653f\u5e9c\u5c06\u9488\u5bf9\u5b9e\u8df5\u4e2d\u51fa\u73b0\u7684\u60c5\u51b5\uff0c\u5236\u5b9a2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c4\u6761\u7684\u8be6\u7ec6\u89c4\u5b9a\u3002.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8ff0 22 \u9879\u514d\u7a0e\u6536\u5165\u9879\u76ee\u6e05\u5355\u53cd\u6620\u4e86\u73b0\u4ee3\u7ba1\u7406\u601d\u60f3\uff0c\u7279\u522b\u662f\u589e\u52a0\u4e86\u5bf9\u8d8a\u5357\u7eff\u8272\u7ecf\u6d4e\u3001\u78b3\u4fe1\u7528\u989d\u548c\u521b\u65b0\u521b\u4e1a\u6a21\u5f0f\u7684\u4f18\u60e0\u653f\u7b56\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u51c6\u786e\u786e\u5b9a\u8d44\u672c\u6295\u8d44\u4ea7\u751f\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u5728\u516c\u53f8\u6cbb\u7406\u4e2d\u7684\u4f5c\u7528\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f01\u4e1a\u8d22\u52a1\u7ba1\u7406\u800c\u8a00\uff0c\u6b63\u786e\u8db3\u989d\u7f34\u7eb3\u8d44\u672c\u6295\u8d44\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u662f\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u7684\u63aa\u65bd\uff0c\u4e5f\u662f\u9632\u6b62\u8d22\u52a1\u98ce\u9669\u7684\u624b\u6bb5\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ece\u4e2a\u4eba\u6536\u5165\u8005\u7684\u89d2\u5ea6\u6765\u770b\uff0c\u900f\u660e\u7684\u7eb3\u7a0e\u7533\u62a5\u548c\u7f34\u7eb3\u80fd\u591f\u786e\u4fdd\u6295\u8d44\u6d3b\u52a8\u6240\u5f97\u8d44\u91d1\u5b8c\u5168\u5408\u6cd5\u3002\u7a0e\u52a1\u673a\u5173\u5728\u5ba1\u67e5\u94f6\u884c\u4ea4\u6613\u8bb0\u5f55\u65f6\uff0c\u5df2\u5168\u989d\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6536\u5165\u5c06\u4e0d\u4f1a\u53d7\u5230\u6bcf\u65e50.031 TP3T\u7684\u6ede\u7eb3\u91d1\u6216\u884c\u653f\u5904\u7f5a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u7eb3\u7a0e\u4e3b\u4f53\uff0c\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c\u4e5d\u5341\u516b\u6761\u89c4\u5b9a\uff0c\u6536\u5165\u652f\u4ed8\u5355\u4f4d\u8d1f\u6709\u4ee3\u6263\u4ee3\u7f34\u6240\u5f97\u7a0e\u7684\u8d23\u4efb\u3002\u5982\u679c\u4f01\u4e1a\u5728\u5411\u4e2a\u4eba\u652f\u4ed8\u8d37\u6b3e\u5229\u606f\u6216\u80a1\u606f\u65f6\u758f\u5ffd\u672a\u4ee3\u6263\u4ee3\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u5219\u4f01\u4e1a\u5e94\u627f\u62c5\u8865\u7f34\u7a0e\u6b3e\u53ca\u6ede\u7eb3\u91d1\u7684\u8d23\u4efb\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u62e5\u670930\u5e74\u7ecf\u9a8c\u7684MAN\u4e13\u5bb6\u56e2\u961f\u6307\u51fa\uff0c\u6700\u5927\u7684\u98ce\u9669\u4e0d\u4ec5\u5728\u4e8e\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8ffd\u6eaf\u5f81\u6536\u91d1\u989d\u3002\u5728\u8bb8\u591a\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\uff0c\u5982\u679c\u4f01\u4e1a\u65e0\u6cd5\u8bc1\u660e\u5176\u6709\u4e49\u52a1\u4ece\u4e2a\u4eba\u8d37\u6b3e\u5229\u606f\u4e2d\u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u7a0e\u52a1\u673a\u5173\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u53ef\u80fd\u4f1a\u5b8c\u5168\u62d2\u7edd\u5c06\u76f8\u5e94\u7684\u5229\u606f\u652f\u51fa\u4ece\u53ef\u6263\u9664\u8d39\u7528\u4e2d\u6263\u9664\uff0c\u4ece\u800c\u4e25\u91cd\u635f\u5bb3\u4f01\u4e1a\u7684\u73b0\u91d1\u6d41\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5728\u54ea\u4e9b\u60c5\u51b5\u4e0b\u5fc5\u987b\u5bf9\u8d44\u672c\u6295\u8d44\u6240\u5f97\u6536\u5165\u5f81\u7a0e\uff1f<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u7684\u5546\u4e1a\u548c\u6295\u8d44\u6d3b\u52a8\u4e2d\uff0c\u4ece\u8d44\u672c\u6295\u8d44\u4e2d\u6263\u7f34\u548c\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u7684\u4e49\u52a1\u5728\u4ee5\u4e0b\u56db\u79cd\u5e38\u89c1\u60c5\u51b5\u4e0b\u4ea7\u751f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u5f53\u4e2a\u4eba\u501f\u94b1\u7ed9\u4f01\u4e1a\u6216\u7ec4\u7ec7\u65f6\uff0c\u9700\u8981\u652f\u4ed8\u5229\u606f\uff1a <\/b><span style=\"font-weight: 400;\">\u5f53\u4e2a\u4eba\u4e0e\u4f01\u4e1a\u7b7e\u8ba2\u501f\u8d37\u5408\u540c\uff0c\u5c06\u8d44\u91d1\u7528\u4e8e\u8425\u8fd0\u8d44\u91d1\u6216\u9879\u76ee\u6295\u8d44\u65f6\uff0c\u5b9a\u671f\u6536\u5230\u7684\u5229\u606f\u5c5e\u4e8e\u8d44\u672c\u6295\u8d44\u5e94\u7a0e\u6536\u5165\u3002\u501f\u6b3e\u4f01\u4e1a\u6709\u8d23\u4efb\u5728\u6bcf\u6b21\u4ed8\u6b3e\u65e5\u4ece\u5e94\u4ed8\u5229\u606f\u603b\u989d\u4e2d\u6263\u9664 5% \u7a0e\u6b3e\u3002.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u4ee5\u73b0\u91d1\u652f\u4ed8\u80a1\u606f\u7684\u80a1\u4efd\u5236\u516c\u53f8\uff1a <\/b><span style=\"font-weight: 400;\">\u5f53\u80a1\u4e1c\u5927\u4f1a\u6279\u51c6\u4ece\u7d2f\u8ba1\u7a0e\u540e\u5229\u6da6\u4e2d\u652f\u4ed8\u73b0\u91d1\u80a1\u606f\u7684\u8ba1\u5212\u65f6\uff0c\u80a1\u4efd\u516c\u53f8\u5728\u5411\u6bcf\u4f4d\u80a1\u4e1c\u5206\u914d\u80a1\u606f\u603b\u989d\u4e4b\u524d\uff0c\u987b\u6263\u9664 5% \u4e2a\u4eba\u6240\u5f97\u7a0e\u3002.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u6709\u9650\u8d23\u4efb\u516c\u53f8\u548c\u5408\u4f19\u4f01\u4e1a\u5c06\u5229\u6da6\u5206\u914d\u7ed9\u5176\u6210\u5458\uff1a <\/b><span style=\"font-weight: 400;\">\u5f53\u62e5\u6709\u4e24\u4e2a\u6216\u4e24\u4e2a\u4ee5\u4e0a\u6210\u5458\u7684\u6709\u9650\u8d23\u4efb\u516c\u53f8\u6216\u5408\u4f19\u4f01\u4e1a\u5c06\u7a0e\u540e\u5229\u6da6\u5206\u914d\u7ed9\u5404\u4e2a\u51fa\u8d44\u6210\u5458\u65f6\uff0c\u4f1a\u8ba1\u90e8\u95e8\u5fc5\u987b\u5728\u5229\u6da6\u5206\u914d\u65f6\u8ba1\u7b97\u5e76\u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3002.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u5c06\u56e0\u80a1\u606f\u6216\u7ea2\u80a1\u800c\u83b7\u5f97\u7684\u80a1\u4efd\u8f6c\u8ba9\uff1a <\/b><span style=\"font-weight: 400;\">\u5f53\u516c\u53f8\u4ee5\u80a1\u7968\u5f62\u5f0f\u652f\u4ed8\u80a1\u606f\u6216\u5411\u4e2a\u4eba\u80a1\u4e1c\u6388\u4e88\u7ea2\u80a1\u65f6\uff0c\u4e2a\u4eba\u80a1\u4e1c\u5728\u6536\u5230\u80a1\u7968\u65f6\u65e0\u9700\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002\u4f46\u662f\uff0c\u5f53\u4e2a\u4eba\u80a1\u4e1c\u8f6c\u8ba9\u8fd9\u4e9b\u80a1\u7968\u3001\u63d0\u53d6\u8d44\u672c\u6216\u516c\u53f8\u89e3\u6563\u65f6\uff0c\u8be5\u80a1\u4e1c\u5fc5\u987b\u5c31\u6536\u5230\u7684\u80a1\u7968\u80a1\u606f\u7684\u9762\u503c\u7533\u62a5\u5e76\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u6c47\u7f16\u6709\u5173\u8d44\u672c\u6295\u8d44\u7a0e\u7684\u6cd5\u5f8b\u6587\u4ef6\u3001\u901a\u544a\u548c\u5b98\u65b9\u4fe1\u51fd\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u8d44\u672c\u6295\u8d44\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u89c4\u7ae0\u5236\u5ea6\u662f\u7ecf\u8fc7\u591a\u4e2a\u9636\u6bb5\u9010\u6b65\u5b8c\u5584\u7684\u3002\u4e0b\u8868\u6982\u8ff0\u4e86\u76f8\u5173\u5185\u5bb9\uff0c\u4fbf\u4e8e\u4f1a\u8ba1\u4eba\u5458\u548c\u7ba1\u7406\u4eba\u5458\u67e5\u9605\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8d44\u672c\u6295\u8d44\u7a0e\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u3001\u901a\u544a\u548c\u516c\u51fd\u6c47\u603b\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><b>\u6587\u4ef6\u7f16\u53f7<\/b><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><b>\u6587\u672c\u7c7b\u578b<\/b><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><b>\u7b7e\u53d1\u65e5\u671f\/\u751f\u6548\u65e5\u671f<\/b><\/td>\n<td style=\"width: 37.4728%; text-align: center;\"><b>\u4e3b\u8981\u5185\u5bb9\u6982\u8981<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c109\/2025\/QH15\u53f7\u6cd5\u5f8b<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a\u901a\u8fc7\u7684\u6cd5\u5f8b<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u65e5\u671f\uff1a2025\u5e7412\u670810\u65e5\uff0c\u751f\u6548\u65e5\u671f\uff1a2026\u5e747\u67081\u65e5<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">\u672c\u6cd5\u53d6\u4ee3\u4e862007\u5e74\u7684\u76f8\u5173\u6cd5\u5f8b\u3002\u7b2c12\u6761\u89c4\u5b9a\u8d44\u672c\u6295\u8d44\u6536\u76ca\u7684\u7a0e\u7387\u4e3a5%\u3002\u7b2c3\u6761\u548c\u7b2c4\u6761\u5206\u522b\u5217\u660e\u4e86\u5e94\u7a0e\u9879\u76ee\u548c22\u9879\u514d\u7a0e\u9879\u76ee\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u7f16\u53f7\uff1a04\/2007\/QH12<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a\u901a\u8fc7\u7684\u6cd5\u5f8b<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u65e5\u671f\uff1a2007\u5e7411\u670821\u65e5\uff0c\u751f\u6548\u65e5\u671f\uff1a2009\u5e741\u67081\u65e5<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u57fa\u672c\u6cd5\uff08\u7ecf 2012 \u5e74\u7b2c 26\/QH13 \u53f7\u6cd5\u5f8b\u548c 2014 \u5e74\u7b2c 71\/QH13 \u53f7\u6cd5\u5f8b\u4fee\u8ba2\uff09\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c65\/2013\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee4<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u65e5\u671f\uff1a2013\u5e746\u670827\u65e5\uff0c\u751f\u6548\u65e5\u671f\uff1a2013\u5e747\u67081\u65e5<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">\u8be6\u7ec6\u89c4\u5b9a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u5b9e\u65bd\u7ec6\u5219\u4e2d\u5173\u4e8e\u7a0e\u989d\u8ba1\u7b97\u4f9d\u636e\u548c\u6e90\u6cc9\u6263\u7f34\u7a0e\u6b3e\u7684\u89c4\u5b9a\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">111\/2013\/TT-BTC \u901a\u51fd<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u901a\u77e5<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u65e5\u671f\uff1a2013\u5e748\u670815\u65e5\uff0c\u751f\u6548\u65e5\u671f\uff1a2013\u5e7410\u67081\u65e5<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u5b9e\u65bd\u6307\u5357\u300b\u7b2c\u5341\u6761\u8be6\u7ec6\u89c4\u5b9a\u4e86\u8d44\u672c\u6295\u8d44\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 92\/2015\/TT-BTC<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u901a\u77e5<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u65e5\u671f\uff1a2015\u5e746\u670815\u65e5\uff0c\u751f\u6548\u65e5\u671f\uff1a2015\u5e747\u670830\u65e5<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">\u4fee\u8ba2\u548c\u8865\u5145\u4e2a\u4eba\u6240\u5f97\u7a0e\u548c\u589e\u503c\u7a0e\u76f8\u5173\u6cd5\u89c4\uff0c\u5e76\u89c4\u8303\u9884\u6263\u7a0e\u51ed\u8bc1\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 2862\/TCT-CS<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u603b\u5c40\u51fa\u5177\u7684\u5b98\u65b9\u6587\u4ef6<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u65e5\u671f\uff1a2021\u5e748\u67082\u65e5<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u4f01\u4e1a\u5411\u4e2a\u4eba\u652f\u4ed8\u8d37\u6b3e\u5229\u606f\u65f6\u6263\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08TTN 5%\uff09\u7684\u4e49\u52a1\u7684\u8bf4\u660e\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 4084\/TCT-CS<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u603b\u5c40\u51fa\u5177\u7684\u5b98\u65b9\u6587\u4ef6<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u65e5\u671f\uff1a2023\u5e749\u670820\u65e5<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u652f\u4ed8\u80a1\u606f\u65f6\u4e2a\u4eba\u6240\u5f97\u7a0e\u6263\u9664\u65f6\u95f4\u7684\u6307\u5bfc\u539f\u5219\u4ee5\u53ca\u4ee5\u80a1\u7968\u5f62\u5f0f\u652f\u4ed8\u80a1\u606f\u7684\u5904\u7406\u539f\u5219\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8ff0\u6587\u4ef6\u6784\u6210\u4e86\u4e00\u4e2a\u5065\u5168\u7684\u6cd5\u5f8b\u6846\u67b6\u3002\u81ea2026\u5e747\u67081\u65e5\u8d77\u5b9e\u65bd\u7684\u300a2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u5c06\u7ee7\u7eed\u7ef4\u63015%\u7a0e\u7387\uff0c\u4f46\u5728\u7a0e\u6b3e\u8ba1\u7b97\u65f6\u95f4\u65b9\u9762\u66f4\u52a0\u900f\u660e\uff0c\u5e76\u6269\u5927\u4e86\u514d\u7a0e\u8303\u56f4\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6848\u4f8b\u7814\u7a76\uff1aX\u516c\u53f8\u5229\u606f\u548c\u80a1\u606f\u7a0e\u4e49\u52a1\u5206\u6790\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u9610\u660e\u786e\u5b9a\u8d44\u672c\u6295\u8d44\u6536\u5165\u7a0e\u7684\u65b9\u6cd5\uff0c\u8ba9\u6211\u4eec\u5206\u6790\u4e00\u4e0b X \u516c\u53f8\uff08\u603b\u90e8\u4f4d\u4e8e\u80e1\u5fd7\u660e\u5e02\uff09\u7684\u5b9e\u9645\u6848\u4f8b\u7814\u7a76\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u73b0\u5b9e\u751f\u6d3b\u60c5\u51b5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u672c\u8d22\u653f\u5e74\u5ea6\u5185\uff0cX\u516c\u53f8\u4e0e\u962e\u6587A\u5148\u751f\uff08\u6301\u6709X\u516c\u53f820%\u80a1\u80a1\u4efd\u7684\u5c45\u6c11\u4e2a\u4eba\uff09\u8fdb\u884c\u4e86\u4e24\u7b14\u91d1\u878d\u4ea4\u6613\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ea4\u6613 1\uff08\u8d37\u6b3e\u534f\u8bae\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> 1\u670815\u65e5\uff0cX\u516c\u53f8\u5411A\u5148\u751f\u501f\u6b3e40\u4ebf\u8d8a\u5357\u76fe\uff0c\u5e74\u5229\u73878%\uff0c\u671f\u965012\u4e2a\u6708\uff0c\u6309\u5b63\u5ea6\u652f\u4ed8\u5229\u606f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ea4\u6613 2\uff08\u80a1\u606f\u652f\u4ed8\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> 5\u670820\u65e5\uff0cX\u516c\u53f8\u6839\u636e\u80a1\u4e1c\u5927\u4f1a\u51b3\u8bae\u6d3e\u53d1\u73b0\u91d1\u80a1\u606f\u3002A\u5148\u751f\u5e94\u5f97\u80a1\u606f\u603b\u989d\u4e3a5\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u8ba1\u7b97\u5e94\u9884\u6263\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u91d1\u989d\u3002<\/b><\/h3>\n<h4 style=\"text-align: justify;\"><b>\u4ea4\u6613 1\uff1a\u8d37\u6b3e\u5229\u606f<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u516c\u53f8\u7b2c\u4e00\u5b63\u5ea6\u5e94\u5411A\u5148\u751f\u652f\u4ed8\u7684\u8d37\u6b3e\u5229\u606f\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u5b63\u5ea6\u5229\u606f\u652f\u51fa = 4,000,000,000 x 8% \/ 4 = 80,000,000 \u8d8a\u5357\u76fe<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u516c\u53f8\u5728\u652f\u4ed8\u5229\u606f\u524d\u5fc5\u987b\u9884\u6263\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u91d1\u989d\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u9884\u6263\u989d = 80,000,000 x 5% = 4,000,000 \u8d8a\u5357\u76fe<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u516c\u53f8\u652f\u4ed8\u7ed9A\u5148\u751f\u7684\u5b9e\u9645\u5229\u606f\u91d1\u989d = 80,000,000 \u2013 4,000,000 = 76,000,000\u8d8a\u5357\u76fe\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u4ea4\u6613 2\uff1a\u73b0\u91d1\u80a1\u606f<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5206\u914d\u7ed9A\u5148\u751f\u7684\u80a1\u606f\u603b\u989d\u4e3a5\u4ebf\u8d8a\u5357\u76fe\u3002\u652f\u4ed8\u80a1\u606f\u65f6\uff0cX\u516c\u53f8\u6263\u9664\u4e865%\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u9884\u6263\u989d = 500,000,000 x 5% = 25,000,000 \u8d8a\u5357\u76fe<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A \u5148\u751f\u5b9e\u9645\u6536\u5230\u7684\u80a1\u606f\u91d1\u989d = 500,000,000 \u2013 25,000,000 = 475,000,000 \u8d8a\u5357\u76fe\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7533\u62a5\u6d41\u7a0b\u548c\u7ba1\u7406\u7ecf\u9a8c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u516c\u53f8\u6839\u636e\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\u7f16\u5236\u4e86\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u886806\/TNCN\uff0c\u7533\u62a5\u9884\u6263\u7a0e\u6b3e\u603b\u989d\u4e3a29,000,000\u8d8a\u5357\u76fe\u3002\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\u7684\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e\u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u6708\u4efd\u7684\u6b21\u670820\u65e5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4eceMAN\u7684\u89d2\u5ea6\u6765\u770b\uff0c\u8bb8\u591a\u4f1a\u8ba1\u90e8\u95e8\u5728\u5c06\u5168\u90e88000\u4e07\u8d8a\u5357\u76fe\u7684\u5229\u606f\u8f6c\u7ed9\u4e2a\u4eba\u65f6\uff0c\u7ecf\u5e38\u4f1a\u72af\u9519\uff0c\u5fd8\u8bb0\u6263\u9664400\u4e07\u8d8a\u5357\u76fe\u7684\u7a0e\u6b3e\u3002\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\uff0cX\u516c\u53f8\u4e0d\u4ec5\u9700\u8981\u8865\u7f34\u8fd9\u7b14\u6b20\u6b3e\uff0c\u8fd8\u4f1a\u4ea7\u751f\u6ede\u7eb3\u91d1\uff0c\u800c\u4e14\u8fd98000\u4e07\u8d8a\u5357\u76fe\u7684\u5229\u606f\u652f\u51fa\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u8fd8\u6709\u53ef\u80fd\u88ab\u5224\u5b9a\u4e3a\u4e0d\u53ef\u6263\u9664\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>2026\u5e747\u67081\u65e5\u8d77\u8d44\u672c\u6295\u8d44\u7a0e\u4e0e\u8d44\u672c\u8f6c\u79fb\u7a0e\u7684\u6bd4\u8f83<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\u5e38\u5e38\u4f1a\u5c06\u8d44\u672c\u6295\u8d44\u6240\u5f97\u548c\u8d44\u672c\u8f6c\u79fb\u6240\u5f97\u6df7\u6dc6\u3002\u4e0b\u8868\u6839\u636e2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u9610\u660e\u4e86\u4e8c\u8005\u7684\u533a\u522b\u6807\u51c6\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2026\u5e747\u67081\u65e5\u8d77\u8d44\u672c\u6295\u8d44\u7a0e\u4e0e\u8d44\u672c\u8f6c\u79fb\u7a0e\u5bf9\u6bd4\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bd4\u8f83\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8d44\u672c\u6295\u8d44\u6536\u76ca<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8d44\u672c\u5229\u5f97\u6536\u5165<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c3\u6761\u7b2c3\u6b3e\u548c\u7b2c12\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c3\u6761\u7b2c4\u6b3e\u548c\u7b2c13\u6761<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ecf\u6d4e\u6027\u8d28<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d44\u672c\u6536\u5165\uff08\u8d37\u6b3e\u5229\u606f\u3001\u80a1\u606f\u3001\u5229\u6da6\uff09\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51fa\u552e\u6216\u8f6c\u8ba9\u80a1\u6743\u6216\u8bc1\u5238\u6240\u5f97\u6b3e\u9879\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u57fa<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bcf\u7b14\u4ea4\u6613\u6536\u5230\u7684\u5e94\u7a0e\u6536\u5165\u603b\u989d\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8f6c\u79fb\u4ef7\u683c\u6216\u5dee\u989d\uff08\u552e\u4ef7\u51cf\u53bb\u8d2d\u4e70\u4ef7\u683c\u548c\u8d39\u7528\uff09\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u7a0e\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><b>5%<\/b><span style=\"font-weight: 400;\"> \uff08\u4ee5\u5e94\u7a0e\u603b\u6536\u5165\u4e3a\u51c6\uff09\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><b>0,1%<\/b><span style=\"font-weight: 400;\"> \u57fa\u4e8e\uff08\u8bc1\u5238\u7684\uff09\u8f6c\u8ba9\u4ef7\u683c\u6216 <\/span><b>20%<\/b><span style=\"font-weight: 400;\"> \u57fa\u4e8e\u51c0\u6536\u5165\uff08\u6709\u9650\u8d23\u4efb\u51fa\u8d44\uff09\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u964d\u4f4e\u6210\u672c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u5f97\u6263\u9664\u4efb\u4f55\u76f8\u5173\u8d39\u7528\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9500\u552e\u6210\u672c\u53ca\u5176\u4ed6\u5408\u7406\u7684\u76f8\u5173\u8d39\u7528\u53ef\u4ee5\u6263\u9664\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u6b3e\u8ba1\u7b97\u65f6\u95f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ec4\u7ec7\u652f\u4ed8\u6536\u5165\u6216\u4e2a\u4eba\u6536\u5230\u6536\u5165\u7684\u65f6\u95f4\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5408\u540c\u751f\u6548\u6216\u6240\u6709\u6743\u767b\u8bb0\u624b\u7eed\u5b8c\u6210\u4e4b\u65f6\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u533a\u5206\u8fd9\u4e24\u79cd\u6536\u5165\u7c7b\u578b\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u5728\u5dde\u9884\u7b97\u4e2d\u6b63\u786e\u8bb0\u5f55\u5b50\u9879\u76ee\u4ee3\u7801\uff0c\u907f\u514d\u63d0\u4ea4\u5230\u9519\u8bef\u7684\u5b50\u9879\u76ee\uff0c\u4ece\u800c\u5bfc\u81f4\u4e0d\u5fc5\u8981\u7684\u6ede\u7eb3\u91d1\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>MAN \u4e13\u5bb6\u5206\u6790\uff1a\u8d44\u672c\u6295\u8d44\u4e2d\u7684 3 \u4e2a\u4e3b\u8981\u7a0e\u52a1\u98ce\u9669\u53ca\u5e94\u5bf9\u65b9\u6848\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u7684\u4e13\u5bb6\u62e5\u6709 30 \u591a\u5e74\u4e3a\u8d8a\u5357\u6570\u5343\u5bb6\u4f01\u4e1a\u63d0\u4f9b\u7a0e\u52a1\u548c\u5ba1\u8ba1\u54a8\u8be2\u7684\u7ecf\u9a8c\uff0c\u4ed6\u4eec\u5df2\u7ecf\u786e\u5b9a\u4e86\u4e0e\u8d44\u672c\u6295\u8d44\u6536\u76ca\u76f8\u5173\u7684\u4e09\u5927\u7a0e\u52a1\u98ce\u9669\u7fa4\u4f53\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5546\u4e1a\u5408\u4f5c\u5408\u540c\uff08BCC\uff09\u7684\u6027\u8d28\u88ab\u91cd\u65b0\u5b9a\u4e49\u4e3a\u8d37\u6b3e\u534f\u8bae\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u4e0e\u4e2a\u4eba\u7b7e\u8ba2\u5546\u4e1a\u5408\u4f5c\u5408\u540c\uff0c\u4f46\u5408\u540c\u6761\u6b3e\u89c4\u5b9a\uff0c\u65e0\u8bba\u5b9e\u9645\u7ecf\u8425\u4e1a\u7ee9\u5982\u4f55\uff0c\u4f01\u4e1a\u90fd\u5fc5\u987b\u652f\u4ed8\u56fa\u5b9a\u7684\u6708\u5229\u6da6\u3002\u7a0e\u52a1\u673a\u5173\u5728\u68c0\u67e5\u65f6\u4f1a\u8ba4\u5b9a\uff0c\u8fd9\u672c\u8d28\u4e0a\u662f\u4e00\u79cd\u8d37\u6b3e\u534f\u8bae\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u672a\u4ece\u8d44\u672c\u6295\u8d44\u4e2d\u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e\uff085%\uff09\uff0c\u5219\u5c06\u9762\u4e34\u6b20\u7a0e\u3001\u884c\u653f\u5904\u7f5a\uff0c\u5e76\u4e14\u5728\u8ba1\u7b97\u7a0e\u6b3e\u65f6\uff0c\u6240\u6709\u5546\u4e1a\u5408\u4f5c\u8d39\u7528\u90fd\u5c06\u4ece\u53ef\u6263\u9664\u8d39\u7528\u4e2d\u6392\u9664\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;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u80a1\u4e1c\u51fa\u552e\u4ee5\u80a1\u606f\u5f62\u5f0f\u652f\u4ed8\u7684\u80a1\u7968\u65f6\uff0c\u5fd8\u8bb0\u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e\uff085%\uff09\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u516c\u53f8\u4ee5\u80a1\u7968\u5f62\u5f0f\u6d3e\u53d1\u80a1\u606f\u65f6\uff0c\u4f1a\u8ba1\u90e8\u95e8\u901a\u5e38\u53ea\u5904\u7406\u6ce8\u518c\u8d44\u672c\u7684\u589e\u52a0\u3002\u591a\u5e74\u540e\uff0c\u5f53\u4e2a\u4eba\u80a1\u4e1c\u8f6c\u8ba9\u8fd9\u4e9b\u80a1\u7968\u65f6\uff0c\u4f1a\u8ba1\u5e08\u4ec5\u7533\u62a5\u8bc1\u5238\u8f6c\u8ba9\u4ea7\u751f\u76840.11 TP3T\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u800c\u5ffd\u7565\u4e86\u7533\u62a5\u57fa\u4e8e\u80a1\u7968\u9762\u503c\u80a1\u606f\u6295\u8d44\u4ea7\u751f\u768451 TP3T\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u8fd9\u4e00\u70b9\u4f1a\u5bfc\u81f4\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u53d1\u73b0\u5927\u91cf\u6b20\u7a0e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u80a1\u606f\u652f\u4ed8\u6682\u5b9a\u4e8e\u8d26\u6237 3388 \u4e0a\u652f\u4ed8\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u53f8\u5df2\u5728\u80a1\u4e1c\u5927\u4f1a\u4e0a\u901a\u8fc7\u51b3\u8bae\u5206\u914d\u80a1\u606f\uff0c\u5e76\u5df2\u8ba1\u63d0\u672a\u5206\u914d\u5229\u6da6\u7684\u51cf\u5c11\uff08\u8d26\u6237 421\uff09\u548c\u5e94\u4ed8\u80a1\u4e1c\u7684\u6b3e\u9879\uff08\u8d26\u6237 3388\uff09\uff0c\u4f46\u7531\u4e8e\u73b0\u91d1\u6d41\u4e0d\u8db3\uff0c\u5c1a\u672a\u652f\u4ed8\u6b3e\u9879\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u4e9b\u5730\u65b9\u7a0e\u52a1\u673a\u5173\u8ba4\u4e3a\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6263\u7f34\u4e49\u52a1\u4ea7\u751f\u4e8e\u4ece\u5229\u6da6\u8d26\u6237\u501f\u8bb0\u5e94\u7f34\u7a0e\u6b3e\u4e4b\u65f6\u3002\u6b64\u65f6\u5ef6\u8fdf\u6263\u7f34\u7a0e\u6b3e\u53ef\u80fd\u4f1a\u88ab\u5904\u4ee5\u6bcf\u65e50.031 TP3T\u7684\u6ede\u7eb3\u91d1\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6765\u81ea MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u7684\u89e3\u51b3\u65b9\u6848<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u62e5\u670930\u5e74\u7ecf\u9a8c\u7684MAN\u4e13\u5bb6\u63a8\u8350\u4e00\u5957\u5168\u9762\u7684\u98ce\u9669\u7ba1\u7406\u89e3\u51b3\u65b9\u6848\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u6240\u6709\u8d37\u6b3e\u534f\u8bae\u548c\u5546\u4e1a\u5408\u4f5c\u5408\u540c\uff0c\u8c03\u6574\u6761\u6b3e\u4ee5\u53cd\u6620\u5b9e\u9645\u7ecf\u6d4e\u60c5\u51b5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ef4\u62a4\u4e00\u4efd\u8be6\u7ec6\u7684\u80a1\u4e1c\u6536\u80a1\u5229\u767b\u8bb0\u518c\uff0c\u4ee5\u4fbf\u5728\u8d44\u672c\u8f6c\u79fb\u4ea4\u6613\u53d1\u751f\u65f6\u7acb\u5373\u51c6\u786e\u5730\u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5236\u5b9a\u5229\u6da6\u5206\u914d\u8def\u7ebf\u56fe\uff0c\u5408\u7406\u5e73\u8861\u80a1\u606f\u652f\u4ed8\u7684\u73b0\u91d1\u6d41\uff0c\u786e\u4fdd\u7b26\u5408\u8d8a\u5357\u7684\u6cd5\u5f8b\u6cd5\u89c4\u5e76\u4f18\u5316\u7a0e\u6536\u6210\u672c\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u786e\u5b9a\u5c45\u6c11\u4e2a\u4eba\u8d44\u672c\u6295\u8d44\u6536\u76ca\u7684\u5e94\u7eb3\u7a0e\u989d\u662f\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u3001\u4fdd\u969c\u73b0\u91d1\u6d41\u7684\u5fc5\u8981\u6761\u4ef6\u30025% \u7684\u56fa\u5b9a\u7a0e\u7387\uff0c\u6309\u6bcf\u6b21\u4ea7\u751f\u7684\u603b\u6536\u5165\u8ba1\u7b97\uff0c\u8981\u6c42\u7ba1\u7406\u4eba\u5458\u548c\u4f1a\u8ba1\u4eba\u5458\u6e05\u695a\u4e86\u89e3\u7eb3\u7a0e\u4e49\u52a1\u7684\u5c65\u884c\u65f6\u95f4\u3001\u514d\u7a0e\u9879\u76ee\u6e05\u5355\u4ee5\u53ca\u6e90\u6cc9\u6263\u7f34\u7a0e\u6b3e\u7684\u6d41\u7a0b\uff0c\u4ee5\u907f\u514d\u903e\u671f\u7f34\u7a0e\u7f5a\u6b3e\u7684\u98ce\u9669\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>\u5e38\u89c1\u95ee\u9898\u89e3\u7b54\uff1a\u5173\u4e8e\u8d44\u672c\u6295\u8d44\u6536\u76ca\u7a0e\u6536\u7684 5 \u4e2a\u5e38\u89c1\u95ee\u9898<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u5411\u4f01\u4e1a\u63d0\u4f9b\u8d37\u6b3e\u7684\u4e2a\u4eba\u662f\u5426\u9700\u8981\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u63a5\u53d7\u8d37\u6b3e\u7684\u4f01\u4e1a\u6709\u8d23\u4efb\u5728\u652f\u4ed8\u5229\u606f\u524d\u4ee3\u501f\u4eba\u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u5e76\u4ee3\u8868\u501f\u6b3e\u4eba\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff0806\/TNCN \u8868\u683c\uff09\u3002\u4e2a\u4eba\u53ea\u6709\u5728\u5411\u5176\u4ed6\u4e2a\u4eba\u653e\u8d37\u65f6\u624d\u9700\u8981\u81ea\u884c\u7533\u62a5\u6536\u5165\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c 5% \u6761\u89c4\u5b9a\uff0c\u5f53\u80a1\u7968\u80a1\u606f\u8bb0\u5165\u6211\u7684\u8d26\u6237\u65f6\uff0c\u6211\u662f\u5426\u9700\u8981\u7acb\u5373\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e (PIT)\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u4e2a\u4eba\u5728\u83b7\u5f97\u80a1\u4efd\u65f6\u65e0\u9700\u7f34\u7eb3\u7a0e\u6b3e\u3002\u53ea\u6709\u5728\u4e2a\u4eba\u8f6c\u8ba9\u80a1\u4efd\u3001\u63d0\u53d6\u8d44\u91d1\u6216\u4f01\u4e1a\u89e3\u6563\u65f6\uff0c\u624d\u9700\u5c31\u8d44\u672c\u6295\u8d44\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u94f6\u884c\u50a8\u84c4\u5b58\u6b3e\u5229\u606f\u6536\u5165\u662f\u5426\u9700\u8981\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u6839\u636e 2025 \u5e74\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 4 \u6761\u7b2c 6 \u6b3e\u7684\u89c4\u5b9a\uff0c\u5728\u4fe1\u8d37\u673a\u6784\u50a8\u84c4\u5b58\u6b3e\u6240\u83b7\u5f97\u7684\u5229\u606f\u5c5e\u4e8e\u514d\u5f81\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6536\u5165\u7c7b\u522b\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e00\u4eba\u6709\u9650\u8d23\u4efb\u516c\u53f8\u7684\u4e2a\u4eba\u6240\u6709\u8005\u63d0\u53d6\u5229\u6da6\u65f6\uff0c\u662f\u5426\u9700\u8981\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff085%\uff09\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u6839\u636e2025\u5e74\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c\u56db\u6761\u7b2c\u4e8c\u5341\u4e00\u6b3e\u7684\u89c4\u5b9a\uff0c\u4e00\u4eba\u6709\u9650\u8d23\u4efb\u516c\u53f8\u6216\u8005\u79c1\u8425\u4f01\u4e1a\u7684\u6240\u6709\u4eba\uff0c\u5176\u5728\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u540e\u6240\u5f97\u514d\u5f81\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u4e2d\u5173\u4e8e\u8d44\u672c\u6295\u8d44\u9884\u6263\u7a0e\u6b3e\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u5728\u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u6708\u4efd\u7684\u6b21\u670820\u65e5\u4e4b\u524d\u63d0\u4ea4\u6708\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u5b63\u5ea6\u7533\u62a5\u7684\u622a\u6b62\u65e5\u671f\u4e3a\u4e0b\u4e00\u5b63\u5ea6\u7b2c\u4e00\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o l\u00e0 c\u00e2u h\u1ecfi tr\u1ecdng t\u00e2m c\u1ee7a nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p khi chu\u1ea9n b\u1ecb cho k\u1ef3 chuy\u1ec3n giao h\u00e0nh lang ph\u00e1p l\u00fd m\u1edbi. Ng\u00e0y 10\/12\/2025, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Lu\u1eadt [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7963,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-7961","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7961","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=7961"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7961\/revisions"}],"predecessor-version":[{"id":7965,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7961\/revisions\/7965"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7963"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}