{"id":4917,"date":"2026-08-13T14:57:51","date_gmt":"2026-08-13T07:57:51","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4917"},"modified":"2026-08-13T14:57:51","modified_gmt":"2026-08-13T07:57:51","slug":"cong-van-6926-cth-qldn4","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-6926-cth-qldn4\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6 6926\/CTH-QLDN4\uff1a\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u7684\u6307\u5bfc\u610f\u89c1\u3002\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e748\u67084\u65e5\uff0c\u82b9\u82f4\u5e02\u7a0e\u52a1\u5c40\u53d1\u5e03\u2026\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/huong-dan-ap-dung-thue-suat-uu-dai-tndn-voi-doanh-nghiep-co-giao-dich-lien-ket-theo-cong-van-6926-r-52176.html\" rel=\"nofollow noopener\" target=\"_blank\">\u5b98\u65b9\u6587\u4ef6 6926\/CTH-QLDN4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u9488\u5bf9\u5bcc\u5f3a\u80fd\u6e90\u80a1\u4efd\u516c\u53f8\u4e8e 2026 \u5e74 7 \u6708 14 \u65e5\u4ee5\u516c\u51fd\uff08\u516c\u51fd\uff09\u7b2c 04\/2026\/CV-PCNL \u53f7\u63d0\u51fa\u7684\u5173\u4e8e\u5bf9\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u9002\u7528\u4f18\u60e0\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u7684\u8bf7\u6c42\uff0c\u8be5\u6587\u4ef6\u7531\u82b9\u82f4\u5e02\u7a0e\u52a1\u5c40\u526f\u5c40\u957f\u962e\u6e05\u5fc3\u5148\u751f\u7b7e\u7f72\u5e76\u7b7e\u53d1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8bb8\u591a\u5b58\u5728\u6bcd\u5b50\u516c\u53f8\u5173\u7cfb\u6216\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u4efd\u6587\u4ef6\u503c\u5f97\u5173\u6ce8\uff0c\u56e0\u4e3a\u2026\u2026<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" rel=\"nofollow noopener\" target=\"_blank\"> \u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u81ea\u751f\u6548\u65e5\u671f\u8d77\uff0c\u5224\u65ad\u662f\u5426\u7b26\u540815%\u621617%\u4f18\u60e0\u7a0e\u7387\u4e0d\u518d\u50cf\u4ee5\u524d\u90a3\u6837\u7b80\u5355\uff0c\u800c\u662f\u76f4\u63a5\u53d6\u51b3\u4e8e\u5173\u8054\u65b9\u5173\u7cfb\u4e2d\u6240\u6709\u76f8\u5173\u65b9\u7684\u6536\u5165\u72b6\u51b5\u3002\u672c\u6587\u4e25\u683c\u4f9d\u636e\u539f\u6cd5\u5f8b\u6761\u6587\uff0c\u603b\u7ed3\u4e866926\/CTH-QLDN4\u53f7\u516c\u51fd\u7684\u4e3b\u8981\u5185\u5bb9\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u51c6\u786e\u7406\u89e3\u5176\u9002\u7528\u539f\u5219\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\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-6926-cth-qldn4\/#Can_cu_phap_ly_cua_Cong_van_6926CTH-QLDN4\" >\u5b98\u65b9\u51fd\u4ef6 6926\/CTH-QLDN4 \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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-6926-cth-qldn4\/#Hai_muc_thue_suat_uu_dai_theo_Dieu_10_Luat_thue_TNDN_672025QH15\" >\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 67\/2025\/QH15 \u53f7\u7b2c 10 \u6761\u89c4\u5b9a\uff0c\u9002\u7528\u4e24\u79cd\u4f18\u60e0\u7a0e\u7387\u3002<\/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\/cong-van-6926-cth-qldn4\/#Cach_xac_dinh_doanh_thu_lam_can_cu_ap_dung_uu_dai\" >\u5982\u4f55\u786e\u5b9a\u6536\u5165\u4f5c\u4e3a\u5b9e\u65bd\u6fc0\u52b1\u63aa\u65bd\u7684\u4f9d\u636e\u3002<\/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\/cong-van-6926-cth-qldn4\/#Dieu_kien_ap_dung_uu_dai_doi_voi_doanh_nghiep_co_giao_dich_lien_ket\" >\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7533\u8bf7\u4f18\u60e0\u5f85\u9047\u7684\u6761\u4ef6\u3002<\/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\/cong-van-6926-cth-qldn4\/#Nguyen_tac_xu_ly_cu_the_tai_Cong_van_6926CTH-QLDN4\" >\u5177\u4f53\u5904\u7406\u539f\u5219\u5728\u5b98\u65b9\u4fe1\u51fd 6926\/CTH-QLDN4 \u4e2d\u6982\u8ff0\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-6926-cth-qldn4\/#Doanh_nghiep_co_giao_dich_lien_ket_can_ra_soat_nhung_gi_sau_Cong_van_6926CTH-QLDN4\" >\u6839\u636e\u7b2c 6926\/CTH-QLDN4 \u53f7\u901a\u51fd\uff0c\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u5e94\u8be5\u5ba1\u67e5\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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-6926-cth-qldn4\/#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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-6926-cth-qldn4\/#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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-6926-cth-qldn4\/#Cau_hoi_thuong_gap_ve_Cong_van_6926CTH-QLDN4\" >\u5173\u4e8e\u5b98\u65b9\u6587\u4ef6 6926\/CTH-QLDN4 \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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-6926-cth-qldn4\/#Doanh_nghiep_co_giao_dich_lien_ket_co_luon_duoc_huong_thue_suat_15_hoac_17_khong\" >\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u662f\u5426\u603b\u662f\u80fd\u4eab\u53d7 15% \u6216 17% \u7a0e\u7387\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-6926-cth-qldn4\/#Can_cu_xac_dinh_doanh_thu_de_ap_dung_thue_suat_uu_dai_la_gi\" >\u786e\u5b9a\u9002\u7528\u4f18\u60e0\u7a0e\u7387\u7684\u6536\u5165\u4f9d\u636e\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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-6926-cth-qldn4\/#Chi_mot_cong_ty_con_nho_trong_nhom_lien_ket_co_doanh_thu_thap_thi_cong_ty_me_co_duoc_huong_uu_dai_khong\" >\u5982\u679c\u5173\u8054\u96c6\u56e2\u4e2d\u53ea\u6709\u4e00\u5bb6\u5c0f\u578b\u5b50\u516c\u53f8\u7684\u6536\u5165\u8f83\u4f4e\uff0c\u6bcd\u516c\u53f8\u662f\u5426\u6709\u8d44\u683c\u4eab\u53d7\u4f18\u60e0\u5f85\u9047\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\/cong-van-6926-cth-qldn4\/#Doanh_nghiep_moi_thanh_lap_chua_co_so_lieu_nam_truoc_lien_ke_thi_xac_dinh_thue_suat_the_nao\" >\u5bf9\u4e8e\u4e00\u5bb6\u65b0\u6210\u7acb\u4e14\u7f3a\u4e4f\u4e0a\u4e00\u5e74\u6570\u636e\u7684\u4f01\u4e1a\uff0c\u5982\u4f55\u786e\u5b9a\u5176\u7a0e\u7387\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_Cong_van_6926CTH-QLDN4\"><\/span><b>\u5b98\u65b9\u51fd\u4ef6 6926\/CTH-QLDN4 \u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4920\" aria-describedby=\"caption-attachment-4920\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4920\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-Cong-van-6926_CTH-QLDN4.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 6926\/CTH-QLDN4\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-Cong-van-6926_CTH-QLDN4.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-Cong-van-6926_CTH-QLDN4-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-Cong-van-6926_CTH-QLDN4-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-Cong-van-6926_CTH-QLDN4-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-Cong-van-6926_CTH-QLDN4-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4920\" class=\"wp-caption-text\">\u5b98\u65b9\u51fd\u4ef6 6926\/CTH-QLDN4 \u7684\u6cd5\u5f8b\u4f9d\u636e<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 6926\/CTH-QLDN4 \u53f7\u5b98\u65b9\u51fd\u4ef6\u4e2d\u6240\u8f7d\u7684\u6307\u5bfc\u610f\u89c1\u57fa\u4e8e\u4ee5\u4e0b\u6cd5\u5f8b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74 6 \u6708 14 \u65e5\u7b2c 67\/2025\/QH15 \u53f7\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\uff1a\u7b2c 10 \u6761\u7b2c 2 \u6b3e\u548c\u7b2c 3 \u6b3e\u4ee5\u53ca\u7b2c 18 \u6761\u7b2c 4 \u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74 12 \u6708 15 \u65e5\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff1a\u7b2c 11 \u6761\u7b2c 4 \u6b3e\u89c4\u5b9a\u4e86\u5982\u4f55\u786e\u5b9a\u603b\u6536\u5165\u4f5c\u4e3a\u9002\u7528\u4f18\u60e0\u7a0e\u7387\u7684\u57fa\u7840\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2020 \u5e74 11 \u6708 5 \u65e5\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c 2025 \u5e74 2 \u6708 10 \u65e5\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u4fee\u8ba2\u548c\u8865\u5145\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff09\u5bf9\u5173\u8054\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u8fdb\u884c\u4e86\u89c4\u8303\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u8fd9\u4e9b\u6587\u4ef6\u7684\u5b8c\u6574\u5f15\u7528\u8868\u660e\uff0c\u7b2c 6926\/CTH-QLDN4 \u53f7\u901a\u51fd\u5e76\u672a\u5f15\u5165\u65b0\u7684\u6cd5\u89c4\uff0c\u800c\u4ec5\u4ec5\u662f\u4e00\u4efd\u6307\u5bfc\u5728\u5f53\u524d\u7a0e\u6536\u6cd5\u5f8b\u4f53\u7cfb\u4e2d\u7edf\u4e00\u9002\u7528\u73b0\u6709\u6cd5\u89c4\u7684\u6587\u4ef6\u3002.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_muc_thue_suat_uu_dai_theo_Dieu_10_Luat_thue_TNDN_672025QH15\"><\/span><b>\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 67\/2025\/QH15 \u53f7\u7b2c 10 \u6761\u89c4\u5b9a\uff0c\u9002\u7528\u4e24\u79cd\u4f18\u60e0\u7a0e\u7387\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u516c\u51fd 6926\/CTH-QLDN4 \u4e2d\u5f15\u8ff0\u7684\u5185\u5bb9\uff0c\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b67\/2025\/QH15 \u7b2c 10 \u6761\u89c4\u5b9a\u4e86\u57fa\u4e8e\u6536\u5165\u89c4\u6a21\u7684\u4e24\u79cd\u4f18\u60e0\u7a0e\u7387\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7a0e\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e74\u5ea6\u6536\u5165\u9700\u6c42<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u603b\u6536\u5165\u4e0d\u5f97\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u603b\u6536\u5165\u572830\u4ebf\u8d8a\u5357\u76fe\u81f3500\u4ebf\u8d8a\u5357\u76fe\u4e4b\u95f4\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u9002\u7528\u8fd9\u4e24\u79cd\u7a0e\u7387\u7684\u6536\u5165\u6307\u6807\u662f\uff1a <\/span><b>\u4e0a\u4e00\u4f01\u4e1a\u6240\u5f97\u7a0e\u671f\u95f4\u7684\u603b\u6536\u5165<\/b><span style=\"font-weight: 400;\">. \u5177\u4f53\u603b\u6536\u5165\u7684\u786e\u5b9a\u662f\u6839\u636e\u653f\u5e9c\u6cd5\u89c4\u8fdb\u884c\u7684\uff0c\u7279\u522b\u662f\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_doanh_thu_lam_can_cu_ap_dung_uu_dai\"><\/span><b>\u5982\u4f55\u786e\u5b9a\u6536\u5165\u4f5c\u4e3a\u5b9e\u65bd\u6fc0\u52b1\u63aa\u65bd\u7684\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 6926\/CTH-QLDN4 \u91cd\u7533\u4e86\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 11 \u6761\u7b2c 4 \u6b3e\u4e2d\u5173\u4e8e\u786e\u5b9a\u603b\u6536\u5165\u65b9\u6cd5\u7684\u89c4\u5b9a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u6536\u5165\u7684\u786e\u5b9a\u5305\u62ec\u9500\u552e\u548c\u670d\u52a1\u6536\u5165\uff08\u4e0d\u5305\u62ec\u6536\u5165\u6263\u9664\uff09\u3001\u91d1\u878d\u6d3b\u52a8\u6536\u5165\u548c\u5176\u4ed6\u6536\u5165\uff0c\u5177\u4f53\u4f9d\u636e\u5982\u4e0b\uff1a <\/span><b>\u4e0a\u4e00\u7eb3\u7a0e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u6240\u9644\u7684\u7ecf\u8425\u4e1a\u7ee9\u7ed3\u679c\u9644\u5f55\u3002<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u4e8e\u7ecf\u8425\u65f6\u95f4\u4e0d\u8db3 12 \u4e2a\u6708\u7684\u4f01\u4e1a<\/b><span style=\"font-weight: 400;\"> \u5728\u4e0a\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\uff1a\u603b\u6536\u5165\u7684\u8ba1\u7b97\u65b9\u6cd5\u662f\u5c06\u8be5\u7eb3\u7a0e\u5e74\u5ea6\u7684\u5b9e\u9645\u603b\u6536\u5165\u9664\u4ee5\u4f01\u4e1a\u5b9e\u9645\u7ecf\u8425\u7684\u6708\u6570\uff0c\u518d\u4e58\u4ee5 12 \u4e2a\u6708\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8fd9\u9002\u7528\u4e8e\u65b0\u6210\u7acb\u7684\u4f01\u4e1a\u3001\u4f01\u4e1a\u7c7b\u578b\u53d8\u66f4\u3001\u6240\u6709\u6743\u7ed3\u6784\u53d8\u66f4\u3001\u5408\u5e76\u3001\u6536\u8d2d\u3001\u5206\u7acb\u548c\u5206\u79bb\u3002<\/b><span style=\"font-weight: 400;\"> \u5728\u4e0a\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u7684\u4efb\u4f55\u6708\u4efd\uff1a\u8425\u4e1a\u671f\u95f4\u6309\u6574\u6708\u8ba1\u7b97\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u4e8e\u5728\u7eb3\u7a0e\u671f\u5185\u65b0\u6210\u7acb\u7684\u4f01\u4e1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u8be5\u671f\u95f4\u7684\u9884\u8ba1\u603b\u6536\u5165\u4e0d\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe\u6216500\u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u4f01\u4e1a\u9700\u6309\u76f8\u5e94\u7684\u7a0e\u738715%\u621617%\u7f34\u7eb3\u5b63\u5ea6\u9884\u7f34\u7a0e\u6b3e\u3002\u5728\u7eb3\u7a0e\u671f\u672b\uff0c\u5982\u679c\u5b9e\u9645\u6536\u5165\u4e0e\u9884\u8ba1\u6536\u5165\u4e00\u81f4\uff0c\u4f01\u4e1a\u5c06\u6309\u89c4\u5b9a\u7533\u62a5\u5e76\u7f34\u7eb3\u7a0e\u6b3e\uff1b\u5982\u679c\u5b9e\u9645\u6536\u5165\u4e0e\u9884\u8ba1\u6536\u5165\u4e0d\u7b26\u2026\u2026 <\/span><b>\u4e0d\u7b26\u5408\u6761\u4ef6<\/b><span style=\"font-weight: 400;\"> \u4e3a\u4e86\u4eab\u53d7\u6682\u5b9a\u7a0e\u7387\u5e26\u6765\u7684\u7a0e\u6536\u4f18\u60e0\uff08\u5bfc\u81f4\u5c11\u7f34\u7a0e\u6b3e\uff09\uff0c\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u7a0e\u6536\u7ba1\u7406\u6cd5\u5f8b\u7f34\u7eb3\u672a\u7f34\u7a0e\u6b3e\u548c\u6ede\u7eb3\u91d1\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ap_dung_uu_dai_doi_voi_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7533\u8bf7\u4f18\u60e0\u5f85\u9047\u7684\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b67\/2025\/QH15 \u53f7\u7b2c 18 \u6761\u7b2c 4 \u6b3e\uff1a\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u672c\u6cd5\u7b2c\u5341\u6761\u7b2c\u4e8c\u6b3e\u548c\u7b2c\u4e09\u6b3e\u89c4\u5b9a\u7684\u7a0e\u738715%\u548c17%\u4e0d\u9002\u7528\u4e8e\u9644\u5c5e\u516c\u53f8\u6216\u5173\u8054\u516c\u53f8\uff0c\u5982\u679c\u5173\u8054\u516c\u53f8\u4e0d\u7b26\u5408\u672c\u6cd5\u7b2c\u5341\u6761\u7b2c\u4e8c\u6b3e\u548c\u7b2c\u4e09\u6b3e\u89c4\u5b9a\u7684\u9002\u7528\u7a0e\u7387\u7684\u6761\u4ef6\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u89c4\u5b9a\u5728\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 11 \u6761\u7b2c 4 \u6b3e c \u9879\u4e2d\u91cd\u7533\uff1a\u7a0e\u7387 15% \u548c 17% \u4e0d\u9002\u7528\u4e8e\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\u8bbe\u7acb\u7684\u5b50\u516c\u53f8\u6216\u5173\u8054\u516c\u53f8\uff0c\u5982\u679c\u5173\u8054\u516c\u53f8\u4e0d\u7b26\u5408\u672c\u6761\u7b2c 2 \u6b3e\u548c\u7b2c 3 \u6b3e\u89c4\u5b9a\u7684\u9002\u7528\u7a0e\u7387\u7684\u6761\u4ef6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xu_ly_cu_the_tai_Cong_van_6926CTH-QLDN4\"><\/span><b>\u5177\u4f53\u5904\u7406\u539f\u5219\u5728\u5b98\u65b9\u4fe1\u51fd 6926\/CTH-QLDN4 \u4e2d\u6982\u8ff0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u4e0a\u8ff0\u7406\u7531\uff0c\u82b9\u82f4\u5e02\u7a0e\u52a1\u5c40\u5236\u5b9a\u4e86\u5904\u7406\u6b64\u4e8b\u7684\u4e24\u9879\u660e\u786e\u539f\u5219\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6848\u4f8b 1 \u2013 \u9002\u7528\u7a0e\u7387 15%\uff1a\u5982\u679c\u4e00\u4e2a\u4f01\u4e1a\u5728\u524d\u4e00\u5e74\u7684\u603b\u6536\u5165\u4e0d\u8d85\u8fc7 30 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5e76\u4e14\u6240\u6709\u76f8\u5173\u4f01\u4e1a\u5728\u524d\u4e00\u5e74\u7684\u603b\u6536\u5165\u4e5f\u4e0d\u8d85\u8fc7 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u8be5\u4f01\u4e1a\u9002\u7528\u7a0e\u7387 15%\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u60c5\u51b5 2 \u2013 \u7a0e\u7387 15% \u548c 17% \u4e0d\u9002\u7528\uff1a\u5982\u679c\u4efb\u4f55\u5173\u8054\u4f01\u4e1a\uff08\u6bcd\u516c\u53f8\u3001\u5b50\u516c\u53f8\u6216\u9644\u5c5e\u516c\u53f8\uff09\u4e0d\u7b26\u5408\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b67\/2025\/QH15 \u7b2c 10 \u6761\u7b2c 2 \u6b3e\u548c\u7b2c 3 \u6b3e\u89c4\u5b9a\u7684\u9002\u7528\u7a0e\u7387\u7684\u6761\u4ef6\uff0c\u5219\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b67\/2025\/QH15 \u7b2c 18 \u6761\u7b2c 4 \u6b3e\uff0c\u8fd9\u4e9b\u5173\u8054\u4f01\u4e1a\u4e0d\u5f97\u9002\u7528\u7a0e\u7387 15% \u548c 17%\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u5982\u679c\u4f9b\u5e94\u94fe\u4e2d\u4efb\u4f55\u4e00\u4e2a\u73af\u8282\u7684\u6536\u5165\u8d85\u8fc7\u89c4\u5b9a\u7684\u95e8\u69db\uff0c\u90a3\u4e48\u8be5\u4f9b\u5e94\u94fe\u4e2d\u6240\u6709\u5176\u4ed6\u4f01\u4e1a\uff0c\u5373\u4f7f\u662f\u6536\u5165\u5f88\u5c0f\u7684\u4f01\u4e1a\uff0c\u4e5f\u5c06\u5931\u53bb\u4eab\u53d7\u4f18\u60e0\u7a0e\u7387\u7684\u6743\u5229\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_can_ra_soat_nhung_gi_sau_Cong_van_6926CTH-QLDN4\"><\/span><b>\u6839\u636e\u7b2c 6926\/CTH-QLDN4 \u53f7\u901a\u51fd\uff0c\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u5e94\u8be5\u5ba1\u67e5\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4919\" aria-describedby=\"caption-attachment-4919\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4919\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-giao-dich-lien-ket-can-ra-soat-nhung-gi-sau-Cong-van-6926_CTH-QLDN4.jpg\" alt=\"Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n r\u00e0 so\u00e1t nh\u1eefng g\u00ec sau C\u00f4ng v\u0103n 6926\/CTH-QLDN4\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-giao-dich-lien-ket-can-ra-soat-nhung-gi-sau-Cong-van-6926_CTH-QLDN4.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-giao-dich-lien-ket-can-ra-soat-nhung-gi-sau-Cong-van-6926_CTH-QLDN4-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-giao-dich-lien-ket-can-ra-soat-nhung-gi-sau-Cong-van-6926_CTH-QLDN4-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-giao-dich-lien-ket-can-ra-soat-nhung-gi-sau-Cong-van-6926_CTH-QLDN4-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-giao-dich-lien-ket-can-ra-soat-nhung-gi-sau-Cong-van-6926_CTH-QLDN4-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4919\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 6926\/CTH-QLDN4 \u53f7\u5b98\u65b9\u51fd\uff0c\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u5e94\u8be5\u5ba1\u67e5\u54ea\u4e9b\u5185\u5bb9\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 6926\/CTH-QLDN4 \u53f7\u5b98\u65b9\u51fd\u7684\u6307\u5bfc\uff0c\u4f01\u4e1a\u5728\u786e\u5b9a\u9002\u7528\u7a0e\u7387\u4e4b\u524d\uff0c\u5e94\u4e3b\u52a8\u5ba1\u67e5\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u4f01\u4e1a\u5728\u4e0a\u4e00\u7eb3\u7a0e\u5e74\u5ea6\u7684\u6536\u5165\u4e0e\u4e24\u4e2a\u95e8\u69db\u8fdb\u884c\u6bd4\u8f83\uff1a30\u4ebf\u8d8a\u5357\u76fe\u548c500\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u5173\u8054\u5173\u7cfb\u4e2d\u6d89\u53ca\u7684\u6240\u6709\u5404\u65b9\uff08\u5305\u62ec\u6bcd\u516c\u53f8\u3001\u5b50\u516c\u53f8\u548c\u76f8\u5173\u4f01\u4e1a\uff09\u7684\u6536\u5165\u5747\u53d7\u76f8\u5173\u6cd5\u89c4\u7684\u7ea6\u675f\uff0c\u56e0\u4e3a\u5373\u4f7f\u4e00\u65b9\u672a\u80fd\u6ee1\u8db3\u76f8\u5173\u6761\u4ef6\uff0c\u4e5f\u4f1a\u5bfc\u81f4\u6574\u4e2a\u96c6\u56e2\u5931\u53bb\u4f18\u60e0\u5f85\u9047\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u4f55\u5bf9\u7ecf\u8425\u65f6\u95f4\u4e0d\u8db3 12 \u4e2a\u6708\u7684\u4f01\u4e1a\u6216\u5728\u6b64\u671f\u95f4\u65b0\u6210\u7acb\u7684\u4f01\u4e1a\u8fdb\u884c\u6536\u5165\u6362\u7b97\uff0c\u4ee5\u907f\u514d\u9519\u8bef\u8ba1\u7b97\u9884\u7f34\u7a0e\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u6839\u636e\u9884\u671f\u7684\u4f18\u60e0\u7a0e\u7387\u7f34\u7eb3\u9884\u7f34\u7a0e\u6b3e\uff0c\u4f46\u672a\u80fd\u5728\u7eb3\u7a0e\u671f\u7ed3\u675f\u65f6\u6ee1\u8db3\u5b9e\u9645\u6761\u4ef6\uff0c\u5219\u5b58\u5728\u5c11\u7f34\u7a0e\u6b3e\u548c\u4ea7\u751f\u6ede\u7eb3\u91d1\u7684\u98ce\u9669\u3002.\u00a0<\/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;\">\u5b98\u65b9\u6587\u4ef6 6926\/CTH-QLDN4 \u660e\u786e\u4e86\u4e00\u9879\u91cd\u8981\u539f\u5219\uff1a\u5bf9\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u9002\u7528\u4f18\u60e0\u7a0e\u7387 15% \u548c 17%\uff0c\u4e0d\u4ec5\u53d6\u51b3\u4e8e\u8be5\u4f01\u4e1a\u81ea\u8eab\u7684\u6536\u5165\uff0c\u8fd8\u53d6\u51b3\u4e8e\u5173\u8054\u65b9\u5173\u7cfb\u4e2d\u6240\u6709\u4f01\u4e1a\u7684\u6536\u5165\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e00\u9879\u539f\u5219\u6027\u6307\u5bfc\u539f\u5219\uff0c\u65e8\u5728\u89e3\u51b3\u7279\u5b9a\u6848\u4f8b\uff08\u5bcc\u5f3a\u80fd\u6e90\u80a1\u4efd\u516c\u53f8\uff09\u3002\u56e0\u6b64\uff0c\u5176\u4ed6\u4f01\u4e1a\u5e94\u6839\u636e\u81ea\u8eab\u5b9e\u9645\u60c5\u51b5\u91c7\u53d6\u884c\u52a8\uff0c\u5e76\u53c2\u7167\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c67\/2025\/QH15\u53f7\u3001\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u5176\u4ed6\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4ee5\u786e\u4fdd\u6b63\u786e\u9002\u7528\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5177\u6709\u6bcd\u5b50\u516c\u53f8\u7ed3\u6784\u6216\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u79ef\u6781\u4e3b\u52a8\u7684\u54a8\u8be2\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;\"> \u5728\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u4e13\u4e1a\u548c\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\u7684\u652f\u6301\u4e0b\uff0c\u4ece\u7eb3\u7a0e\u671f\u4e00\u5f00\u59cb\u5c31\u5ba1\u67e5\u5173\u8054\u65b9\u7684\u6536\u5165\uff0c\u5c06\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u65e5\u540e\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u548c\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u53ca\u65f6\u63d0\u4f9b\u5efa\u8bae\u548c\u652f\u6301\uff01<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/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_Cong_van_6926CTH-QLDN4\"><\/span><b>\u5173\u4e8e\u5b98\u65b9\u6587\u4ef6 6926\/CTH-QLDN4 \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=\"Doanh_nghiep_co_giao_dich_lien_ket_co_luon_duoc_huong_thue_suat_15_hoac_17_khong\"><\/span><b>\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u662f\u5426\u603b\u662f\u80fd\u4eab\u53d7 15% \u6216 17% \u7a0e\u7387\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u6839\u636e\u7b2c6926\/CTH-QLDN4\u53f7\u516c\u51fd\uff0c\u53ea\u6709\u5f53\u4f01\u4e1a\u53ca\u5176\u5173\u8054\u65b9\u5747\u7b26\u5408\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c67\/2025\/QH15\u53f7\u7b2c10\u6761\u7b2c2\u6b3e\u548c\u7b2c3\u6b3e\u89c4\u5b9a\u7684\u6536\u5165\u8981\u6c42\u65f6\uff0c\u624d\u80fd\u9002\u7528\u4f18\u60e0\u5f85\u9047\u3002\u5982\u679c\u5176\u4e2d\u4e00\u65b9\u4e0d\u7b26\u5408\u8981\u6c42\uff0c\u5219\u6574\u4e2a\u5173\u8054\u65b9\u96c6\u56e2\u5747\u65e0\u6743\u4eab\u53d7\u4f18\u60e0\u5f85\u9047\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_xac_dinh_doanh_thu_de_ap_dung_thue_suat_uu_dai_la_gi\"><\/span><b>\u786e\u5b9a\u9002\u7528\u4f18\u60e0\u7a0e\u7387\u7684\u6536\u5165\u4f9d\u636e\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6839\u636e\u7b2c 320\/2025\/N\u0110-CP \u53f7\u6cd5\u4ee4\u7b2c 11 \u6761\u7b2c 4 \u6b3e\u7684\u89c4\u5b9a\uff0c\u5728\u4e0a\u4e00\u7eb3\u7a0e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u6240\u9644\u7684\u7ecf\u8425\u4e1a\u7ee9\u7ed3\u679c\u9644\u5f55\u4e2d\u663e\u793a\u7684\u603b\u6536\u5165\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_mot_cong_ty_con_nho_trong_nhom_lien_ket_co_doanh_thu_thap_thi_cong_ty_me_co_duoc_huong_uu_dai_khong\"><\/span><b>\u5982\u679c\u5173\u8054\u96c6\u56e2\u4e2d\u53ea\u6709\u4e00\u5bb6\u5c0f\u578b\u5b50\u516c\u53f8\u7684\u6536\u5165\u8f83\u4f4e\uff0c\u6bcd\u516c\u53f8\u662f\u5426\u6709\u8d44\u683c\u4eab\u53d7\u4f18\u60e0\u5f85\u9047\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u6839\u636e\u7b2c6926\/CTH-QLDN4\u53f7\u5b98\u65b9\u51fd\u7684\u539f\u5219\uff0c\u4f18\u60e0\u5f85\u9047\u7684\u9002\u7528\u65b9\u5411\u76f8\u53cd\uff1a\u5982\u679c\u4efb\u4f55\u5173\u8054\u65b9\uff08\u5305\u62ec\u6bcd\u516c\u53f8\u548c\u5b50\u516c\u53f8\uff09\u4e0d\u7b26\u5408\u7b2c10\u6761\u7b2c2\u6b3e\u548c\u7b2c3\u6b3e\u89c4\u5b9a\u7684\u6536\u5165\u8981\u6c42\uff0c\u5219\u6240\u6709\u5173\u8054\u65b9\uff0c\u5305\u62ec\u6536\u5165\u8f83\u4f4e\u7684\u5173\u8054\u65b9\uff0c\u5747\u65e0\u6743\u4eab\u53d715%\u548c17%\u7a0e\u7387\u3002\u4f18\u60e0\u5f85\u9047\u4ec5\u5728\u6240\u6709\u5173\u8054\u65b9\u540c\u65f6\u6ee1\u8db3\u6761\u4ef6\u65f6\u9002\u7528\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_chua_co_so_lieu_nam_truoc_lien_ke_thi_xac_dinh_thue_suat_the_nao\"><\/span><b>\u5bf9\u4e8e\u4e00\u5bb6\u65b0\u6210\u7acb\u4e14\u7f3a\u4e4f\u4e0a\u4e00\u5e74\u6570\u636e\u7684\u4f01\u4e1a\uff0c\u5982\u4f55\u786e\u5b9a\u5176\u7a0e\u7387\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c11\u6761\u7b2c4\u6b3eb\u9879\u7684\u89c4\u5b9a\uff08\u89c1\u7b2c6926\/CTH-QLDN4\u53f7\u516c\u51fd\uff09\uff0c\u65b0\u6210\u7acb\u7684\u4f01\u4e1a\u5e94\u630915%\u621617%\u7684\u7a0e\u7387\uff0c\u6839\u636e\u9884\u8ba1\u6536\u5165\u6309\u5b63\u5ea6\u9884\u7f34\u7a0e\u6b3e\u3002\u5728\u7a0e\u671f\u7ed3\u675f\u65f6\uff0c\u4f01\u4e1a\u5e94\u6839\u636e\u5b9e\u9645\u6536\u5165\u5b8c\u6210\u6700\u7ec8\u7eb3\u7a0e\u7533\u62a5\uff1b\u5982\u679c\u5b9e\u9645\u6536\u5165\u4f4e\u4e8e\u9884\u8ba1\u6536\u5165\uff0c\u4f01\u4e1a\u5fc5\u987b\u8865\u7f34\u5dee\u989d\u7a0e\u6b3e\u5e76\u7f34\u7eb3\u6ede\u7eb3\u91d1\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 04\/8\/2026, C\u1ee5c Thu\u1ebf TP C\u1ea7n Th\u01a1 \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 6926\/CTH-QLDN4 \u0111\u1ec3 tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n Ph\u00fa C\u01b0\u1eddng N\u0103ng L\u01b0\u1ee3ng t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 04\/2026\/CV-PCNL ng\u00e0y 14\/7\/2026, li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4917","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\/4917","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=4917"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4917\/revisions"}],"predecessor-version":[{"id":4921,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4917\/revisions\/4921"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4918"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}