{"id":4834,"date":"2026-07-29T15:18:28","date_gmt":"2026-07-29T08:18:28","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4834"},"modified":"2026-07-29T15:18:28","modified_gmt":"2026-07-29T08:18:28","slug":"mau-de-nghi-ap-dung-apa","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/","title":{"rendered":"\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u51fd\u66f4\u65b0\u4e86APA\u7533\u8bf7\u8868\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0cAPA \u7533\u8bf7\u8868\u5df2\u6b63\u5f0f\u66f4\u6539\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-95-2026-tt-btc-huong-dan-hiep-dinh-tranh-danh-thue-hai-lan-va-ngan-ngua-tron-thue-439970-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">\u901a\u51fd 95\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u8fd9\u8981\u6c42\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u7acb\u5373\u66f4\u65b0\u5176\u8868\u683c\uff0c\u4ee5\u514d\u56e0\u4f7f\u7528\u8fc7\u65f6\u6a21\u677f\u800c\u5bfc\u81f4\u7533\u8bf7\u88ab\u62d2\u3002\u672c\u6587\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u9644\u4ef6\u4e00\uff0c\u63d0\u4f9b\u4e86\u5173\u4e8e01\/APA-DN\u8868\u683c\u7684\u5b8c\u6574\u51c6\u786e\u4fe1\u606f\uff0c\u5e76\u9610\u660e\u4e86\u5404\u7c7b\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\uff08\u5355\u8fb9\u3001\u53cc\u8fb9\u3001\u591a\u8fb9\uff09\u7533\u8bf7\u7684\u5904\u7406\u6743\u9650\uff0c\u4ee5\u53ca\u6839\u636e\u7b2c76\u6761\u89c4\u5b9a\u6700\u7ec8APA\u8349\u6848\u5fc5\u987b\u5305\u542b\u7684\u4e5d\u9879\u5f3a\u5236\u6027\u5185\u5bb9\uff0c\u4ece\u800c\u5e2e\u52a9\u4f01\u4e1a\u4ece\u4e00\u5f00\u59cb\u5c31\u6b63\u786e\u51c6\u5907\u7533\u8bf7\u6750\u6599\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" 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>2026\u5e747\u67081\u65e5\u8d77\u5b9e\u65bd\u884c\u653f\u7a0b\u5e8f\u534f\u5b9a\u7533\u8bf7\u8868\u7684\u6cd5\u5f8b\u4f9d\u636e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Hinh_thuc_va_noi_dung_cua_Mau_so_01APA-DN\" >\u8868\u683c\u7f16\u53f7 01\/APA-DN \u7684\u5f62\u5f0f\u548c\u5185\u5bb9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Tham_quyen_giai_quyet_ho_so_de_nghi_ap_dung_APA\" >\u5904\u7406APA\u7533\u8bf7\u7684\u7ba1\u8f96\u6743<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Doi_voi_APA_song_phuong_va_da_phuong\" >\u53cc\u8fb9\u548c\u591a\u8fb9APA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Doi_voi_APA_don_phuong\" >\u5bf9\u4e8e\u5355\u65b9\u9762APA<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Ban_du_thao_APA_cuoi_cung_phai_bao_gom_nhung_noi_dung_nao\" >APA\u683c\u5f0f\u7684\u6700\u7ec8\u7a3f\u5e94\u8be5\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Mot_so_luu_y_khi_chuan_bi_va_nop_Mau_de_nghi_ap_dung_APA\" >\u5173\u4e8e\u51c6\u5907\u548c\u63d0\u4ea4APA\u7533\u8bf7\u8868\u7684\u4e00\u4e9b\u6ce8\u610f\u4e8b\u9879\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Cau_hoi_thuong_gap_ve_Mau_de_nghi_ap_dung_APA\" >\u5173\u4e8eAPA\u7533\u8bf7\u8868\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Mau_de_nghi_ap_dung_APA_tu_0172026_la_mau_nao\" >\u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u5b9e\u65bd APA \u7684\u7533\u8bf7\u8868\u683c\u662f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Ai_co_tham_quyen_giai_quyet_ho_so_APA_song_phuong_da_phuong\" >\u8c01\u6709\u6743\u5904\u7406\u53cc\u8fb9\u548c\u591a\u8fb9APA\u7533\u8bf7\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Ai_co_tham_quyen_giai_quyet_ho_so_APA_don_phuong\" >\u8c01\u6709\u6743\u5904\u7406\u5355\u65b9\u9762APA\u7533\u8bf7\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Mau_de_nghi_ap_dung_APA_hien_hanh_thay_the_van_ban_nao\" >\u73b0\u884c\u7684APA\u7533\u8bf7\u8868\u53d6\u4ee3\u4e86\u54ea\u4e2a\u6587\u4ef6\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mau-de-nghi-ap-dung-apa\/#Ban_du_thao_APA_cuoi_cung_can_co_nhung_noi_dung_gi\" >APA\u683c\u5f0f\u7684\u6700\u7ec8\u7a3f\u5e94\u8be5\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"APA_la_gi_va_vi_sao_doanh_nghiep_can_quan_tam_den_Mau_de_nghi_ap_dung_APA\"><\/span><b>\u4ec0\u4e48\u662fAPA\uff1f\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u5e94\u8be5\u5173\u6ce8APA\u7533\u8bf7\u8868\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4835\" aria-describedby=\"caption-attachment-4835\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4835\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC.jpg\" alt=\"M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 95\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4835\" class=\"wp-caption-text\">\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u51fd\u66f4\u65b0\u4e86APA\u7533\u8bf7\u8868\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u662f\u7eb3\u7a0e\u4eba\u4e0e\u7a0e\u52a1\u673a\u5173\uff08\u6216\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u4e0e\u5408\u4f5c\u7a0e\u52a1\u673a\u5173\uff09\u4e4b\u95f4\u5c31\u786e\u5b9a\u7a0e\u6b3e\u8ba1\u7b97\u56e0\u7d20\u3001\u5e94\u7a0e\u4ef7\u683c\u7684\u786e\u5b9a\u65b9\u6cd5\u6216\u7279\u5b9a\u65f6\u671f\u5185\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5e94\u7a0e\u4ef7\u683c\u8fbe\u6210\u7684\u9884\u5148\u534f\u8bae\u3002\u8bb8\u591a\u8de8\u56fd\u516c\u53f8\u548c\u62e5\u6709\u5927\u91cf\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u90fd\u4f7f\u7528\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\u6765\u786e\u4fdd\u7a0e\u52a1\u5408\u89c4\uff0c\u964d\u4f4e\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\uff0c\u6216\u5728\u5ba1\u8ba1\u6216\u68c0\u67e5\u540e\u907f\u514d\u7a0e\u6b3e\u8ffd\u7f34\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u542f\u52a8\u8fd9\u4e00\u6d41\u7a0b\uff0c\u4f01\u4e1a\u5fc5\u987b\u9996\u5148\u51c6\u5907\u5e76\u5411\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7533\u8bf7\u8868\u3002\u8fd9\u4efd\u6cd5\u5f8b\u6587\u4ef6\u4e3a\u540e\u7eedAPA\u7684\u4ea4\u6362\u3001\u534f\u5546\u548c\u7b7e\u7f72\u5960\u5b9a\u4e86\u57fa\u7840\uff1b\u56e0\u6b64\uff0c\u4f7f\u7528\u6b63\u786e\u7684\u8868\u683c\u548c\u6700\u65b0\u7684\u6a21\u677f\u5bf9\u4e8e\u7533\u8bf7\u7684\u6709\u6548\u6027\u81f3\u5173\u91cd\u8981\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u4ece\u6570\u636e\u51c6\u5907\u9636\u6bb5\u5c31\u5f00\u59cb\u9762\u4e34\u56f0\u96be\uff0c\u4f8b\u5982\u5728\u8d77\u8349\u7533\u8bf7\u8868\u4e4b\u524d\u5206\u6790\u5173\u8054\u65b9\u4ea4\u6613\uff1b\u56e0\u6b64\uff0c\u5bfb\u6c42\u5e2e\u52a9\u81f3\u5173\u91cd\u8981\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u54a8\u8be2\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u7f29\u77ed\u51c6\u5907\u65f6\u95f4\u5e76\u63d0\u9ad8\u6587\u6863\u7684\u51c6\u786e\u6027\u3002.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_Mau_de_nghi_ap_dung_APA_tu_0172026\"><\/span><b>2026\u5e747\u67081\u65e5\u8d77\u5b9e\u65bd\u884c\u653f\u7a0b\u5e8f\u534f\u5b9a\u7533\u8bf7\u8868\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0cAPA \u7533\u8bf7\u7684\u7533\u8bf7\u8868\u683c\u4e3a 01\/APA-DN \u8868\u683c\uff0c\u5982\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u9644\u4ef6 1 \u6240\u89c4\u5b9a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f01\u4e1a\u9700\u8981\u7279\u522b\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/b><span style=\"font-weight: 400;\"> \u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u662f\u5173\u4e8e\u7a0e\u6536\u534f\u5b9a\u3001\u53cc\u8fb9\u534f\u8bae\u7a0b\u5e8f\uff08MAP\uff09\u548c\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7684\u6307\u5bfc\u6027\u6587\u4ef6\uff0c\u53d6\u4ee3\u4e86\u4e4b\u524d\u7684\u7b2c205\/2013\/TT-BTC\u53f7\u901a\u77e5\u548c\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u3002\u6362\u8a00\u4e4b\uff0c\u81ea\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u751f\u6548\u4e4b\u65e5\u8d77\uff0c\u6240\u6709\u4e0eAPA\u7533\u8bf7\u76f8\u5173\u7684\u8868\u683c\uff0c\u5305\u62ecAPA\u7533\u8bf7\u8868\uff0c\u5747\u987b\u6309\u7167\u672c\u901a\u77e5\u9644\u4ef6\u4e2d\u7684\u8868\u683c\u586b\u5199\uff0c\u800c\u4e0d\u518d\u4f7f\u7528\u4e4b\u524d\u4e24\u4efd\u901a\u77e5\u4e2d\u89c4\u5b9a\u7684\u8868\u683c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5145\u5206\u638c\u63e1\u8fd9\u4e00\u6cd5\u5f8b\u57fa\u7840\u6709\u52a9\u4e8e\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u907f\u514d\u4f7f\u7528\u8fc7\u65f6\u7684\u8868\u683c\uff0c\u56e0\u4e3a\u8fd9\u53ef\u80fd\u4f1a\u5bfc\u81f4\u60a8\u7684\u7533\u8bf7\u88ab\u9000\u56de\u6216\u9700\u8981\u8865\u5145\u4fe1\u606f\uff0c\u4ece\u800c\u51cf\u6162 APA \u8c08\u5224\u8fdb\u7a0b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u79ef\u6781\u4e86\u89e3 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u4e2d\u7684\u5176\u4ed6\u76f8\u5173\u53d8\u66f4\uff0c\u56e0\u4e3a\u8fd9\u662f\u89c4\u8303\u4ece\u7533\u8bf7\u63d0\u4ea4\u5230\u7b7e\u7f72\u548c\u5206\u53d1\u7684\u6574\u4e2a APA \u6d41\u7a0b\u7684\u57fa\u672c\u6587\u4ef6\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/\">\u901a\u51fd 95\/2026\/TT-BTC \u5168\u6587\u3002.<\/a>\u00a0<\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_va_noi_dung_cua_Mau_so_01APA-DN\"><\/span><b>\u8868\u683c\u7f16\u53f7 01\/APA-DN \u7684\u5f62\u5f0f\u548c\u5185\u5bb9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8868\u683c 01\/APA-DN \u662f\u6839\u636e\u65b0\u89c4\u7533\u8bf7\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA) \u7684\u7533\u8bf7\u8868\uff0c\u65e8\u5728\u4e3a\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u8db3\u591f\u7684\u521d\u6b65\u4fe1\u606f\uff0c\u4ee5\u8bc4\u4f30\u4e0e\u7eb3\u7a0e\u4eba\u534f\u5546 APA \u7684\u53ef\u884c\u6027\u3002\u539f\u5219\u4e0a\uff0c\u4f01\u4e1a\u5728\u586b\u5199\u6b64\u8868\u65f6\uff0c\u5fc5\u987b\u6309\u7167\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u77e5\u9644\u4ef6\u4e00\u4e2d\u7684\u8868\u683c\u5b8c\u6574\u3001\u51c6\u786e\u5730\u586b\u5199\u6240\u6709\u4fe1\u606f\uff0c\u4e0d\u5f97\u968f\u610f\u66f4\u6539\u8868\u683c\u7ed3\u6784\u6216\u9057\u6f0f\u4efb\u4f55\u5fc5\u586b\u4fe1\u606f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e0c\u671b\u5b9e\u65bd\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\uff08\u65e0\u8bba\u662f\u5355\u8fb9\u3001\u53cc\u8fb9\u8fd8\u662f\u591a\u8fb9\u5b89\u6392\uff09\u7684\u4f01\u4e1a\uff0c\u9996\u5148\u9700\u8981\u586b\u5199APA\u7533\u8bf7\u8868\u5e76\u63d0\u4ea4\u7ed9\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u3002\u8fd9\u662f\u521d\u59cb\u6b65\u9aa4\uff0c\u4e3a\u540e\u7eed\u7684APA\u5ba1\u67e5\u3001\u5206\u6790\u548c\u8c08\u5224\u6d41\u7a0b\u5960\u5b9a\u4e86\u57fa\u7840\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4e0b\u8f7d\u8868\u683c\u7f16\u53f7 01\/APA-DN\uff1a<\/b><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/drive.google.com\/file\/d\/1KUhA_kpXwyAffyKHFkGeWlGyAEpLEkHs\/view?usp=sharing\" rel=\"nofollow noopener\" target=\"_blank\">\u4e0b\u8f7d\u8868\u683c\u7f16\u53f7 01\/APA-DN<\/a><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tham_quyen_giai_quyet_ho_so_de_nghi_ap_dung_APA\"><\/span><b>\u5904\u7406APA\u7533\u8bf7\u7684\u7ba1\u8f96\u6743<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4836\" aria-describedby=\"caption-attachment-4836\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4836\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA.jpg\" alt=\"Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4836\" class=\"wp-caption-text\">\u5904\u7406APA\u7533\u8bf7\u8868\u7684\u7ba1\u8f96\u6743<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u53f8\u63d0\u4ea4APA\u7533\u8bf7\u540e\uff0c\u4e00\u4e2a\u5173\u952e\u95ee\u9898\u968f\u4e4b\u800c\u6765\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u54ea\u4e2a\u673a\u6784\u6709\u6743\u63a5\u6536\u548c\u5904\u7406\u6b64\u7533\u8bf7\uff1f<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u77e5\u7b2c 69 \u6761\uff0c\u5904\u7406 APA \u7533\u8bf7\u7684\u6743\u9650\u5df2\u9488\u5bf9\u6bcf\u79cd\u7c7b\u578b\u7684 APA \u660e\u786e\u89c4\u5b9a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_APA_song_phuong_va_da_phuong\"><\/span><b>\u53cc\u8fb9\u548c\u591a\u8fb9APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u53cc\u8fb9\u548c\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08\u5373\u6d89\u53ca\u5916\u56fd\u5408\u4f5c\u4f19\u4f34\u7a0e\u52a1\u673a\u5173\u7684\u5b89\u6392\uff09\uff0c\u7ba1\u8f96\u6743\u5b9a\u4e49\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u90e8\u95e8\u662f\u8d1f\u8d23\u63a5\u6536\u3001\u5ba1\u67e5\u3001\u5206\u6790\u548c\u5236\u5b9a\u8c08\u5224\u3001\u7b7e\u7f72\u3001\u4fee\u6539\u3001\u5ef6\u671f\u3001\u64a4\u9500\u548c\u53d6\u6d88\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u8ba1\u5212\u7684\u7275\u5934\u673a\u6784\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c APA \u6bd4\u8f83\u590d\u6742\uff0c\u6d89\u53ca\u591a\u4e2a\u56fd\u5bb6\uff0c\u6216\u8005\u6d89\u53ca\u591a\u4e2a\u653f\u5e9c\u673a\u6784\u7ba1\u8f96\u7684\u4e8b\u9879\uff0c\u7a0e\u52a1\u90e8\u95e8\u5fc5\u987b\u5411\u8d22\u653f\u90e8\u62a5\u544a\uff0c\u5bfb\u6c42\u5bf9 APA \u8c08\u5224\u8ba1\u5212\u7684\u6307\u5bfc\uff0c\u7136\u540e\u518d\u4e0e\u5408\u4f5c\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u6b63\u5f0f\u7684\u8ba8\u8bba\u548c\u8c08\u5224\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7ba1\u7406\u7533\u8bf7\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u7684\u7eb3\u7a0e\u4eba\u7684\u7a0e\u52a1\u673a\u5173\u8d1f\u8d23\u68c0\u67e5\u548c\u76d1\u7763\u5df2\u7b7e\u7f72\u7684 APA \u7684\u6267\u884c\u60c5\u51b5\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u6b64\u53ef\u89c1\uff0c\u5904\u7406\u53cc\u8fb9\u548c\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7533\u8bf7\u7684\u8fc7\u7a0b\u9700\u8981\u591a\u4e2a\u5c42\u7ea7\u7684\u7a0e\u52a1\u673a\u5173\u5bc6\u5207\u534f\u8c03\uff0c\u5c24\u5176\u662f\u5728\u5173\u8054\u65b9\u4ea4\u6613\u5177\u6709\u590d\u6742\u7684\u5883\u5916\u56e0\u7d20\u6216\u6d89\u53ca\u56fd\u5bb6\u7ba1\u7406\u7684\u5176\u4ed6\u5404\u4e2a\u9886\u57df\u65f6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_APA_don_phuong\"><\/span><b>\u5bf9\u4e8e\u5355\u65b9\u9762APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u53cc\u8fb9\u548c\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u4e0d\u540c\uff0c\u5355\u8fb9APA\u7684\u7533\u8bf7\u63a5\u6536\u3001\u5ba1\u67e5\u3001\u5206\u6790\u548c\u5904\u7406\u6743\u9650\u7531\u7a0e\u52a1\u90e8\u95e8\u6839\u636e\u76f8\u5173\u89c4\u5b9a\u51b3\u5b9a\u5e76\u5206\u914d\u7ed9\u5176\u4e0b\u5c5e\u5355\u4f4d\u3002\u8fd9\u610f\u5473\u7740\u5355\u8fb9APA\u7684\u5904\u7406\u6d41\u7a0b\u66f4\u52a0\u7075\u6d3b\uff0c\u53d6\u51b3\u4e8e\u7a0e\u52a1\u90e8\u95e8\u7684\u5185\u90e8\u5b89\u6392\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u8d1f\u8d23\u5904\u7406\u4e0a\u8ff0\u7533\u8bf7\u7684\u4e3b\u7ba1\u673a\u6784\u6709\u52a9\u4e8e\u4f01\u4e1a\u786e\u5b9a\u63d0\u4ea4APA\u7533\u8bf7\u8868\u7684\u6b63\u786e\u8054\u7cfb\u4eba\uff0c\u4ece\u800c\u907f\u514d\u6d6a\u8d39\u65f6\u95f4\u5c06\u5176\u53d1\u9001\u7ed9\u9519\u8bef\u7684\u673a\u6784\u6216\u7b49\u5f85\u7533\u8bf7\u5728\u4e0d\u540c\u90e8\u95e8\u4e4b\u95f4\u8f6c\u4ea4\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_du_thao_APA_cuoi_cung_phai_bao_gom_nhung_noi_dung_nao\"><\/span><b>APA\u683c\u5f0f\u7684\u6700\u7ec8\u7a3f\u5e94\u8be5\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4837\" aria-describedby=\"caption-attachment-4837\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4837\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao.jpg\" alt=\"M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA cu\u1ed1i c\u00f9ng ph\u1ea3i bao g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4837\" class=\"wp-caption-text\">\u6700\u7ec8\u7684APA\u7533\u8bf7\u8868\u5e94\u5305\u542b\u54ea\u4e9b\u4fe1\u606f\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u6279\u51c6\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7533\u8bf7\u8868\u540e\uff0c\u4f01\u4e1a\u4e0e\u7a0e\u52a1\u673a\u5173\uff08\u6216\u53cc\u8fb9\u6216\u591a\u8fb9\u534f\u8bae\u4e2d\u7684\u76f8\u5173\u7a0e\u52a1\u673a\u5173\uff09\u5c06\u8fdb\u5165\u5ba1\u67e5\u3001\u5206\u6790\u548c\u534f\u5546\u534f\u8bae\u5177\u4f53\u5185\u5bb9\u7684\u9636\u6bb5\u3002\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c76\u6761\uff0c\u7ecf\u7a0e\u52a1\u673a\u5173\u4e0e\u7eb3\u7a0e\u4eba\u6216\u76f8\u5173\u7a0e\u52a1\u673a\u5173\u5b8c\u5168\u540c\u610f\u540e\uff0cAPA\u8349\u6848\u5373\u4e3a\u6700\u7ec8\u8349\u6848\uff0c\u5e76\u4e88\u4ee5\u7b7e\u7f72\u548c\u5206\u53d1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c76\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0c\u6700\u7ec8\u7684APA\u8349\u6848\u5fc5\u987b\u81f3\u5c11\u5305\u542b\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u8054\u65b9\u7684\u540d\u79f0\u548c\u5730\u5740<\/b><span style=\"font-weight: 400;\"> \u52a0\u5165\u7f8e\u56fd\u5fc3\u7406\u5b66\u4f1a\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63cf\u8ff0\u76f8\u5173\u4ea4\u6613\u3002<\/b><span style=\"font-weight: 400;\"> \u5c5e\u4e8e APA \u7684\u9002\u7528\u8303\u56f4\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5<\/b><span style=\"font-weight: 400;\"> \u4f5c\u4e3a\u7a0e\u52a1\u8ba1\u7b97\u7684\u57fa\u7840\uff0c\u786e\u5b9a\u548c\u8ba1\u7b97\u4ef7\u683c\u6c34\u5e73\u3001\u6bdb\u5229\u7387\u3001\u51c0\u5229\u7387\u548c\u5229\u6da6\u5206\u914d\u6bd4\u7387\u7b49\u6570\u5b57\u7684\u65b9\u6cd5\uff0c\u4f5c\u4e3a\u4e0e\u53d7 APA \u7ea6\u675f\u7684\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u7a0e\u52a1\u8ba1\u7b97\u7684\u57fa\u7840\uff08\u5305\u62ec\u9002\u7528\u7684\u6807\u51c6\u72ec\u7acb\u4ea4\u6613\u4ef7\u503c\u8303\u56f4\uff09\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5047\u8bbe<\/b><span style=\"font-weight: 400;\"> \u8fd9\u53ef\u80fd\u4f1a\u5bf9 APA \u7684\u5b9e\u65bd\uff08\u5305\u62ec\u5206\u6790\u548c\u9884\u6d4b\u5185\u5bb9\uff09\u4ea7\u751f\u5b9e\u8d28\u6027\u3001\u9884\u671f\u6027\u6216\u5f71\u54cd\u6027\u7684\u5f71\u54cd\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u4e8e\u7eb3\u7a0e\u4eba\u8d23\u4efb\u548c\u4e49\u52a1\u7684\u89c4\u5b9a\u3002<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u4e8e\u7a0e\u52a1\u673a\u5173\u804c\u8d23\u548c\u4e49\u52a1\u7684\u89c4\u5b9a\u3002<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u4e8e\u751f\u6548\u65e5\u671f\u7684\u89c4\u5b9a<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5176\u4ed6\u89c4\u5b9a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u6709\u5173\u5c65\u884c\u4e0eAPA\u534f\u8bae\u76f8\u5173\u7684\u7a0e\u52a1\u4e49\u52a1\u7684\u6cd5\u5f8b\u89c4\u5b9a\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9644\u5f55<\/b><span style=\"font-weight: 400;\"> \uff08\u5982\u6709\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7533\u8bf7\u521d\u59cb\u4fe1\u606f\u4e2d\u81f3\u5173\u91cd\u8981\u4e14\u5fc5\u4e0d\u53ef\u5c11\u7684\u5185\u5bb9\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u4ece\u7533\u8bf7\u9636\u6bb5\u8d77\u5c31\u5e94\u8ba4\u771f\u51c6\u5907\u5173\u8054\u65b9\u4ea4\u6613\u6570\u636e\u3001\u9884\u671f\u4f30\u503c\u65b9\u6cd5\u4ee5\u53ca\u53ef\u80fd\u5f71\u54cdAPA\u672a\u6765\u5b9e\u65bd\u7684\u4e1a\u52a1\u5047\u8bbe\u3002\u4ece\u4e00\u5f00\u59cb\u5c31\u505a\u597d\u5145\u5206\u51c6\u5907\uff0c\u5c06\u663e\u8457\u7f29\u77ed\u8c08\u5224\u65f6\u95f4\uff0c\u5e76\u63d0\u9ad8\u8fbe\u6210\u7b26\u5408\u516c\u53f8\u5b9e\u9645\u8fd0\u8425\u60c5\u51b5\u7684APA\u534f\u8bae\u7684\u53ef\u80fd\u6027\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khi_chuan_bi_va_nop_Mau_de_nghi_ap_dung_APA\"><\/span><b>\u5173\u4e8e\u51c6\u5907\u548c\u63d0\u4ea4APA\u7533\u8bf7\u8868\u7684\u4e00\u4e9b\u6ce8\u610f\u4e8b\u9879\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fddAPA\u7533\u8bf7\u987a\u5229\u63d0\u4ea4\u548c\u5904\u7406\uff0c\u4f01\u4e1a\u5e94\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u51c6\u5907\u5b8c\u6574\u7684\u5173\u8054\u65b9\u4ea4\u6613\u6570\u636e\u3002<\/b><span style=\"font-weight: 400;\"> \u586b\u5199\u8868\u683c\u524d\uff0c\u8bf7\u63d0\u4f9b\u5173\u8054\u65b9\u4fe1\u606f\u3001\u4ea4\u6613\u6027\u8d28\u3001\u9884\u671f\u4f30\u503c\u65b9\u6cd5\u4ee5\u53ca\u76f8\u5173\u8bc1\u660e\u6587\u4ef6\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u786e\u5b9a\u6b63\u786e\u7684APA\u683c\u5f0f\u3002<\/b><span style=\"font-weight: 400;\"> \uff08\u5355\u8fb9\u3001\u53cc\u8fb9\u6216\u591a\u8fb9\uff09\u4f01\u4e1a\u5e0c\u671b\u7533\u8bf7\u7684\u4efb\u4f55\u7c7b\u578b\uff0c\u56e0\u4e3a\u6bcf\u79cd\u7c7b\u578b\u90fd\u6709\u4e0d\u540c\u7684\u63a5\u6536\u673a\u6784\u548c\u5904\u7406\u7a0b\u5e8f\uff0c\u5982\u4e0a\u6240\u8ff0\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8bf7\u4f7f\u7528\u6b63\u786e\u7684\u8868\u683c 01\/APA-DN<\/b><span style=\"font-weight: 400;\"> \u672c\u901a\u77e5\u4e0e\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u77e5\u9644\u4ef6\u4e00\u4e00\u540c\u53d1\u5e03\uff0c\u8bf7\u907f\u514d\u4f7f\u7528\u6839\u636e\u7b2c 205\/2013\/TT-BTC \u53f7\u901a\u77e5\u6216\u7b2c 45\/2021\/TT-BTC \u53f7\u901a\u77e5\u4e0d\u518d\u6709\u6548\u7684\u65e7\u8868\u683c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bc6\u5207\u76d1\u63a7\u6587\u4ef6\u5904\u7406\u8fdb\u5ea6\u3002<\/b><span style=\"font-weight: 400;\">, \u5728\u7a0e\u52a1\u673a\u5173\u5ba1\u67e5\u548c\u5206\u6790\u6863\u6848\u7684\u8fc7\u7a0b\u4e2d\uff0c\u79ef\u6781\u914d\u5408\u5e76\u63d0\u4f9b\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u7684\u5176\u4ed6\u4fe1\u606f\u548c\u6587\u4ef6\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u54a8\u8be2\u8f6c\u8ba9\u5b9a\u4ef7\u4e13\u5bb6\u3002<\/b><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u6d89\u53ca\u591a\u4e2a\u56fd\u5bb6\u7684\u590d\u6742\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u76ee\u6807\u662f\u786e\u4fdd\u8c08\u5224\u65b9\u6848\u7ed3\u6784\u5408\u7406\uff0c\u5e76\u7b26\u5408\u8d8a\u5357\u6cd5\u5f8b\u548c\u56fd\u9645\u60ef\u4f8b\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u66f4\u591a\u5173\u4e8e\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA) \u7533\u8bf7\u7684\u4fe1\u606f\u5e76\u51c6\u5907\u76f8\u5173\u6587\u4ef6\uff0c\u6216\u8005\u9700\u8981\u5ba1\u67e5\u60a8\u5f53\u524d\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u4ee5\u51c6\u5907\u8c08\u5224\uff0c\u8bf7\u968f\u65f6\u4e0e\u6211\u4eec\u8054\u7cfb\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"> \u8054\u7cfb\u6211\u4eec\u7684\u8054\u76df\u8425\u9500\u987e\u95ee\u56e2\u961f\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8054\u7cfb MAN \u2013 Master Accountant Network \u83b7\u53d6\u8be6\u7ec6\u652f\u6301\uff0c\u5e76\u786e\u4fdd\u9075\u5b88 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/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 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\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\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\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><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Mau_de_nghi_ap_dung_APA\"><\/span><b>\u5173\u4e8eAPA\u7533\u8bf7\u8868\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_de_nghi_ap_dung_APA_tu_0172026_la_mau_nao\"><\/span><b>\u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u5b9e\u65bd APA \u7684\u7533\u8bf7\u8868\u683c\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u5b9e\u65bd APA \u7684\u7533\u8bf7\u8868\u683c\u4e3a 01\/APA-DN \u8868\u683c\uff0c\u5982\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u9644\u4ef6\u4e00\u4e2d\u6240\u8ff0\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_co_tham_quyen_giai_quyet_ho_so_APA_song_phuong_da_phuong\"><\/span><b>\u8c01\u6709\u6743\u5904\u7406\u53cc\u8fb9\u548c\u591a\u8fb9APA\u7533\u8bf7\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u90e8\u95e8\u8d1f\u8d23\u63a5\u6536\u3001\u5ba1\u6838\u3001\u5206\u6790\u5e76\u5236\u5b9a\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7684\u8c08\u5224\u3001\u7b7e\u7f72\u3001\u4fee\u6539\u3001\u5ef6\u671f\u3001\u64a4\u9500\u548c\u53d6\u6d88\u65b9\u6848\u3002\u5728\u6d89\u53ca\u591a\u4e2a\u56fd\u5bb6\u6216\u653f\u5e9c\u673a\u6784\u7684\u590d\u6742\u6848\u4ef6\u4e2d\uff0c\u7a0e\u52a1\u90e8\u95e8\u5fc5\u987b\u5728\u6b63\u5f0f\u8c08\u5224\u5f00\u59cb\u524d\u5411\u8d22\u653f\u90e8\u62a5\u544a\uff0c\u4ee5\u83b7\u5f97\u6307\u5bfc\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_co_tham_quyen_giai_quyet_ho_so_APA_don_phuong\"><\/span><b>\u8c01\u6709\u6743\u5904\u7406\u5355\u65b9\u9762APA\u7533\u8bf7\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u63a5\u6536\u3001\u5ba1\u67e5\u3001\u5206\u6790\u548c\u5904\u7406\u5355\u65b9\u9762\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7533\u8bf7\u7684\u6743\u9650\u7531\u7a0e\u52a1\u90e8\u95e8\u6839\u636e\u76f8\u5173\u89c4\u5b9a\u786e\u5b9a\u5e76\u5206\u914d\u7ed9\u7a0e\u52a1\u673a\u5173\u5185\u7684\u76f8\u5173\u5355\u4f4d\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_de_nghi_ap_dung_APA_hien_hanh_thay_the_van_ban_nao\"><\/span><b>\u73b0\u884c\u7684APA\u7533\u8bf7\u8868\u53d6\u4ee3\u4e86\u54ea\u4e2a\u6587\u4ef6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u5f53\u524d APA \u7533\u8bf7\u8868\u7684\u901a\u51fd 95\/2026\/TT-BTC \u53d6\u4ee3\u4e86\u901a\u51fd 205\/2013\/TT-BTC \u548c\u901a\u51fd 45\/2021\/TT-BTC\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_du_thao_APA_cuoi_cung_can_co_nhung_noi_dung_gi\"><\/span><b>APA\u683c\u5f0f\u7684\u6700\u7ec8\u7a3f\u5e94\u8be5\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u7ec8\u7684APA\u8349\u6848\u5fc5\u987b\u81f3\u5c11\u5305\u542b\u4e5d\u4e2a\u90e8\u5206\uff1a\u5173\u8054\u65b9\u7684\u540d\u79f0\u548c\u5730\u5740\uff1b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u63cf\u8ff0\uff1b\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u7684\u65b9\u6cd5\uff1b\u91cd\u8981\u5047\u8bbe\uff1b\u7eb3\u7a0e\u4eba\u7684\u8d23\u4efb\uff1b\u7a0e\u52a1\u673a\u5173\u7684\u8d23\u4efb\uff1b\u751f\u6548\u65e5\u671f\uff1b\u5176\u4ed6\u76f8\u5173\u89c4\u5b9a\uff1b\u4ee5\u53ca\u9644\u5f55\uff08\u5982\u6709\uff09\u3002.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u00e3 ch\u00ednh th\u1ee9c thay \u0111\u1ed5i k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026 theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, bu\u1ed9c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i c\u1eadp nh\u1eadt ngay \u0111\u1ec3 tr\u00e1nh h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i v\u00ec d\u00f9ng nh\u1ea7m bi\u1ec3u m\u1eabu c\u0169. B\u00e0i vi\u1ebft cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin v\u1ec1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4835,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4834","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4834"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4834\/revisions"}],"predecessor-version":[{"id":4838,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4834\/revisions\/4838"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4835"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}