{"id":5974,"date":"2026-02-02T02:30:13","date_gmt":"2026-02-02T09:30:13","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=5974"},"modified":"2026-02-02T02:30:38","modified_gmt":"2026-02-02T09:30:38","slug":"chi-phi-pha-san-doanh-nghiep-2026","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/","title":{"rendered":"\u4f01\u4e1a\u7834\u4ea7\u8d39\u7528\u6309\u89c4\u5b9a\u6267\u884c\u3002"},"content":{"rendered":"<p>\u5f53\u4f01\u4e1a\u7834\u4ea7\u65f6\uff0c\u4e3a\u6cd5\u5f8b\u7a0b\u5e8f\u505a\u597d\u9884\u7b97\u662f\u4fdd\u62a4\u6240\u6709\u8005\u548c\u503a\u6743\u4eba\u5269\u4f59\u6743\u76ca\u7684\u5173\u952e\u6b65\u9aa4\u3002\u6839\u636e\u73b0\u884c\u4f01\u4e1a\u7834\u4ea7\u6cd5\uff0c\u7279\u522b\u662f\u300a\u7834\u4ea7\u4e0e\u8ffd\u507f\u6cd5\u300b\uff08\u7b2c142\/2025\/QH15\u53f7\u6cd5\u5f8b\uff09\uff0c\u4f01\u4e1a\u7834\u4ea7\u8d39\u7528\u7c7b\u578b\u5df2\u6807\u51c6\u5316\uff0c\u4ee5\u786e\u4fdd\u900f\u660e\u5ea6\u3002\u672c\u6587\u5c06\u8be6\u7ec6\u5206\u6790\u7834\u4ea7\u7ba1\u7406\u4eba\u7684\u8d39\u7528\u548c\u62a5\u916c\uff0c\u5e76\u4e3a2026\u5e74\u7684\u4f01\u4e1a\u8d22\u52a1\u4f1a\u8ba1\u63d0\u4f9b\u6307\u5bfc\u3002.<\/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:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Cac_loai_chi_phi_pha_san_doanh_nghiep_co_ban\" >\u4f01\u4e1a\u7834\u4ea7\u6210\u672c\u7684\u57fa\u672c\u7c7b\u578b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Le_phi_nop_don_yeu_cau_mo_thu_tuc_pha_san\" >\u542f\u52a8\u7834\u4ea7\u7a0b\u5e8f\u7684\u7533\u8bf7\u8d39\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Chi_phi_tam_ung_pha_san\" >\u7834\u4ea7\u9884\u4ed8\u6b3e<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Doi_tuong_co_nghia_vu_nop_tam_ung_chi_phi_pha_san\" >\u8d1f\u6709\u652f\u4ed8\u9884\u4ed8\u7834\u4ea7\u8d39\u7528\u4e49\u52a1\u7684\u5b9e\u4f53\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Thu_lao_Quan_tai_vien_va_chi_phi_quan_ly_tai_san\" >\u63a5\u7ba1\u4eba\u62a5\u916c\u548c\u8d44\u4ea7\u7ba1\u7406\u8d39<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Cach_xac_dinh_thu_lao_Quan_tai_vien_nam_2026\" >\u5982\u4f55\u786e\u5b9a2026\u5e74\u7ba1\u7406\u5458\u7684\u85aa\u916c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Chi_phi_van_hanh_tai_san_thuc_te\" >\u5b9e\u9645\u8d44\u4ea7\u8fd0\u8425\u6210\u672c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Bang_tong_hop_cac_khoan_chi_phi_pha_san_doanh_nghiep\" >\u4f01\u4e1a\u7834\u4ea7\u8d39\u7528\u6c47\u603b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Thu_tu_uu_tien_thanh_toan_chi_phi_pha_san\" >\u652f\u4ed8\u7834\u4ea7\u8d39\u7528\u7684\u4f18\u5148\u987a\u5e8f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Hach_toan_chi_phi_pha_san_doanh_nghiep_va_rui_ro_khi_thieu_kinh_phi\" >\u8003\u8651\u4f01\u4e1a\u7834\u4ea7\u6210\u672c\u548c\u8d44\u91d1\u4e0d\u8db3\u5e26\u6765\u7684\u98ce\u9669\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Chi_phi_pha_san_co_duoc_tinh_vao_chi_phi_duoc_tru\" >\u7834\u4ea7\u8d39\u7528\u53ef\u4ee5\u4f5c\u4e3a\u6263\u9664\u9879\u5417\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:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Xu_ly_khi_doanh_nghiep_khong_du_tien_nop_tam_ung\" >\u5904\u7406\u4f01\u4e1a\u8d44\u91d1\u4e0d\u8db3\u4ee5\u652f\u4ed8\u9884\u4ed8\u6b3e\u7684\u60c5\u51b5\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Vi_du_minh_hoa_thuc_te_ve_chi_phi_phat_sinh\" >\u4e00\u4e2a\u8bf4\u660e\u6240\u4ea7\u751f\u6210\u672c\u7684\u5b9e\u9645\u4f8b\u5b50\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#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-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u7684\u8054\u7cfb\u4fe1\u606f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-pha-san-doanh-nghiep-2026\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_chi_phi_pha_san_doanh_nghiep_co_ban\"><\/span>\u4f01\u4e1a\u7834\u4ea7\u6210\u672c\u7684\u57fa\u672c\u7c7b\u578b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5977\" aria-describedby=\"caption-attachment-5977\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5977\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-loai-chi-phi-pha-san-doanh-nghiep-co-ban.jpg\" alt=\"Ca\u0301c loa\u0323i chi phi\u0301 pha\u0301 sa\u0309n doanh nghie\u0323\u0302p co\u031b ba\u0309n\" width=\"800\" height=\"500\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-loai-chi-phi-pha-san-doanh-nghiep-co-ban.jpg 800w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-loai-chi-phi-pha-san-doanh-nghiep-co-ban-300x188.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-loai-chi-phi-pha-san-doanh-nghiep-co-ban-768x480.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-loai-chi-phi-pha-san-doanh-nghiep-co-ban-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-5977\" class=\"wp-caption-text\">\u4f01\u4e1a\u7834\u4ea7\u6210\u672c\u7684\u57fa\u672c\u7c7b\u578b<\/figcaption><\/figure>\n<p>\u4ee5\u4e0b\u662f\u7533\u8bf7\u4eba\u5728\u5411\u6cd5\u9662\u63d0\u51fa\u7533\u8bf7\u65f6\u9700\u8981\u4e86\u89e3\u7684\u4e3b\u8981\u8d39\u7528\u7c7b\u522b\uff0c\u4ee5\u907f\u514d\u56e0\u9884\u7b97\u4e0d\u8db3\u800c\u5bfc\u81f4\u5ef6\u8bef\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Le_phi_nop_don_yeu_cau_mo_thu_tuc_pha_san\"><\/span>\u542f\u52a8\u7834\u4ea7\u7a0b\u5e8f\u7684\u7533\u8bf7\u8d39\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8fd9\u662f\u4e00\u9879\u5f3a\u5236\u6027\u8d39\u7528\uff0c\u5fc5\u987b\u5728\u5411\u4e3b\u7ba1\u6cd5\u9662\u63d0\u4ea4\u7533\u8bf7\u540e\u7acb\u5373\u7f34\u7eb3\uff0c\u8d39\u7528\u6839\u636e\u73b0\u884c\u6cd5\u9662\u6536\u8d39\u6807\u51c6\u8ba1\u7b97\u3002\u8be5\u8d39\u7528\u7528\u4e8e\u652f\u4ed8\u884c\u653f\u6d3b\u52a8\u548c\u7533\u8bf7\u5904\u7406\u8d39\u7528\u3002\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u4e0e\u4f01\u4e1a\u89c4\u6a21\u76f8\u6bd4\uff0c\u8be5\u8d39\u7528\u91d1\u989d\u56fa\u5b9a\u4e14\u76f8\u5bf9\u8f83\u4f4e\uff0c\u4f46\u5374\u662f\u6cd5\u9662\u53d7\u7406\u7533\u8bf7\u7684\u5148\u51b3\u6761\u4ef6\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_tam_ung_pha_san\"><\/span>\u7834\u4ea7\u9884\u4ed8\u6b3e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u9884\u4ed8\u6b3e\u662f\u6307\u7533\u8bf7\u4eba\u9884\u5148\u652f\u4ed8\u7684\u7528\u4e8e\u652f\u4ed8\u521d\u671f\u4e13\u4e1a\u8d39\u7528\u7684\u6b3e\u9879\u3002\u6839\u636e\u7b2c142\/2025\/QH15\u53f7\u6cd5\u5f8b\u7b2c22\u6761\uff0c\u4f01\u4e1a\u7834\u4ea7\u9884\u4ed8\u6b3e\u5305\u62ec\u4ee5\u4e0b\u9879\u76ee\uff1a<\/p>\n<ul>\n<li>\u5728\u7535\u5b50\u95e8\u6237\u7f51\u7ad9\u548c\u5a92\u4f53\u5e73\u53f0\u4e0a\u53d1\u5e03\u548c\u516c\u5f00\u5f20\u8d34\u6cd5\u9662\u5224\u51b3\u7684\u8d39\u7528\u3002.<\/li>\n<li>\u5728\u6d41\u7a0b\u7684\u521d\u59cb\u9636\u6bb5\uff0c\u5bf9\u4f01\u4e1a\u8d44\u4ea7\u8fdb\u884c\u76d8\u70b9\u548c\u786e\u5b9a\u5176\u5b9e\u9645\u4ef7\u503c\u7684\u6210\u672c\u3002.<\/li>\n<li>\u5411\u63a5\u7ba1\u4eba\u6216\u53c2\u4e0e\u6848\u4ef6\u7684\u8d44\u4ea7\u7ba1\u7406\u548c\u6e05\u7b97\u516c\u53f8\u9884\u4ed8\u8d39\u7528\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_co_nghia_vu_nop_tam_ung_chi_phi_pha_san\"><\/span>\u8d1f\u6709\u652f\u4ed8\u9884\u4ed8\u7834\u4ea7\u8d39\u7528\u4e49\u52a1\u7684\u5b9e\u4f53\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u786e\u5b9a\u8c01\u8d1f\u8d23\u652f\u4ed8\u521d\u59cb\u8d39\u7528\u53d6\u51b3\u4e8e\u8bf7\u6c42\u542f\u52a8\u8bc9\u8bbc\u7a0b\u5e8f\u7684\u7533\u8bf7\u4eba\u7684\u6cd5\u5f8b\u5730\u4f4d\u3002.<\/p>\n<ul>\n<li>\u5bf9\u4e8e\u7533\u8bf7\u7834\u4ea7\u7684\u503a\u6743\u4eba\uff1a\u503a\u6743\u4eba\u6709\u4e49\u52a1\u9884\u4ed8\u7834\u4ea7\u8d39\u7528\uff0c\u4f46\u96c7\u5458\u6216\u96c7\u5458\u4ee3\u8868\u7ec4\u7ec7\u7533\u8bf7\u5de5\u8d44\u6743\u5229\u7684\u60c5\u51b5\u9664\u5916\u3002.<\/li>\n<li>\u5bf9\u4e8e\u72ec\u7acb\u7533\u8bf7\u7684\u4f01\u4e1a\uff1a\u4f01\u4e1a\u7684\u6cd5\u5b9a\u4ee3\u8868\u4eba\u6216\u6240\u6709\u8005\u5fc5\u987b\u4ece\u8be5\u5b9e\u4f53\u7684\u5269\u4f59\u8d22\u52a1\u8d44\u6e90\u4e2d\u786e\u4fdd\u8fd9\u7b14\u9884\u4ed8\u6b3e\u3002.<\/li>\n<li>\u514d\u9664\u9884\u4ed8\u6b3e\u7684\u60c5\u51b5\uff1a\u4e3a\u4e86\u4fdd\u62a4\u793e\u4f1a\u4fdd\u969c\u6743\u5229\uff0c\u63d0\u51fa\u7533\u8bf7\u7684\u96c7\u5458\u548c\u5de5\u4f1a\u4ee3\u8868\u65e0\u9700\u652f\u4ed8\u6cd5\u9662\u8d39\u7528\u6216\u4f01\u4e1a\u7834\u4ea7\u8d39\u7528\u7684\u9884\u4ed8\u6b3e\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thu_lao_Quan_tai_vien_va_chi_phi_quan_ly_tai_san\"><\/span>\u63a5\u7ba1\u4eba\u62a5\u916c\u548c\u8d44\u4ea7\u7ba1\u7406\u8d39<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7531\u4e8e\u7ba1\u7406\u548c\u76d1\u7763\u8d44\u4ea7\u9700\u8981\u5f88\u9ad8\u7684\u4e13\u4e1a\u6c34\u5e73\uff0c\u56e0\u6b64\u7834\u4ea7\u7ba1\u7406\u4eba\u7684\u8d39\u7528\u901a\u5e38\u5360\u516c\u53f8\u7834\u4ea7\u6210\u672c\u7684\u6700\u5927\u6bd4\u4f8b\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_thu_lao_Quan_tai_vien_nam_2026\"><\/span>\u5982\u4f55\u786e\u5b9a2026\u5e74\u7ba1\u7406\u5458\u7684\u85aa\u916c\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7ba1\u7406\u8d39\u5e76\u975e\u56fa\u5b9a\u4e0d\u53d8\uff0c\u800c\u662f\u6839\u636e\u4e2a\u6848\u7684\u590d\u6742\u7a0b\u5ea6\u800c\u5b9a\u3002\u786e\u5b9a\u8d39\u7528\u7684\u6807\u51c6\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u6848\u4ef6\u6d89\u53ca\u7684\u603b\u8d44\u4ea7\u4ef7\u503c\u89c4\u6a21\u548c\u503a\u6743\u4eba\u6570\u91cf\u3002.<\/li>\n<li>\u4f01\u4e1a\u503a\u52a1\u4fdd\u5168\u4e0e\u8ffd\u507f\u7684\u6709\u6548\u6027\u3002.<\/li>\n<li>\u4f01\u4e1a\u4e0e\u63a5\u7ba1\u4eba\u4e4b\u95f4\u5c31\u4f01\u4e1a\u91cd\u7ec4\u6848\u4ef6\u8fbe\u6210\u7684\u534f\u8bae\uff0c\u6216\u6839\u636e\u653f\u5e9c\u89c4\u5b9a\u7684\u6e05\u7b97\u7a0b\u5e8f\u6846\u67b6\u8fbe\u6210\u7684\u534f\u8bae\u3002.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_van_hanh_tai_san_thuc_te\"><\/span>\u5b9e\u9645\u8d44\u4ea7\u8fd0\u8425\u6210\u672c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u9664\u4e86\u8d39\u7528\u5916\uff0c\u5b9e\u9645\u53d1\u751f\u7684\u652f\u51fa\uff0c\u4f8b\u5982\u673a\u68b0\u8bbe\u5907\u4ed3\u5e93\u79df\u8d41\u8d39\u3001\u5b89\u4fdd\u670d\u52a1\u8d39\u6216\u72ec\u7acb\u5ba1\u8ba1\u8d39\u7b49\uff0c\u4e5f\u5305\u542b\u5728\u516c\u53f8\u7834\u4ea7\u6210\u672c\u4e2d\u3002\u8fd9\u4e9b\u91d1\u989d\u5c06\u5728\u6cd5\u9662\u6279\u51c6\u540e\u76f4\u63a5\u4ece\u516c\u53f8\u8d44\u4ea7\u4ef7\u503c\u4e2d\u6263\u9664\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_tong_hop_cac_khoan_chi_phi_pha_san_doanh_nghiep\"><\/span>\u4f01\u4e1a\u7834\u4ea7\u8d39\u7528\u6c47\u603b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u4e86\u8ba9\u7ba1\u7406\u4eba\u5458\u5bf9\u5404\u9879\u8d39\u7528\u6709\u4e00\u4e2a\u6e05\u6670\u7684\u4e86\u89e3\uff0c\u6211\u4eec\u5728\u4e0b\u8868\u4e2d\u6c47\u603b\u4e86\u5e38\u89c1\u8d39\u7528\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<th style=\"text-align: center; height: 56px;\">\u8d39\u7528\u7c7b\u578b<\/th>\n<th style=\"text-align: center; height: 56px;\">\u9884\u4ed8\u6b3e\u63a5\u6536\u4eba<\/th>\n<th style=\"text-align: center; height: 56px;\">\u8d39\u7528\u7279\u70b9<\/th>\n<th style=\"text-align: center; height: 56px;\">\u9000\u6b3e<\/th>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\">\u6cd5\u9662\u8d39\u7528<\/td>\n<td style=\"text-align: center; height: 56px;\">\u7533\u8bf7\u4eba<\/td>\n<td style=\"text-align: center; height: 56px;\">\u6309\u6cd5\u9662\u6536\u8d39\u6807\u51c6\u6536\u53d6\u8d39\u7528\u3002<\/td>\n<td style=\"text-align: center; height: 56px;\">\u4e0d\u9000\u8fd8<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\">\u7834\u4ea7\u9884\u4ed8\u6b3e<\/td>\n<td style=\"text-align: center; height: 56px;\">\u7533\u8bf7\u4eba<\/td>\n<td style=\"text-align: center; height: 56px;\">\u6839\u636e\u5e94\u7528\u7a0b\u5e8f\u7684\u5927\u5c0f\u800c\u6709\u6240\u4e0d\u540c\u3002<\/td>\n<td style=\"text-align: center; height: 56px;\">\u4ece\u4e1a\u52a1\u8d44\u4ea7\u4e2d\u83b7\u5f97\u4f18\u5148\u56de\u62a5<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\">\u63a5\u6536\u4eba\u7684\u62a5\u916c<\/td>\n<td style=\"text-align: center; height: 56px;\">\u4f01\u4e1a\u8d44\u4ea7<\/td>\n<td style=\"text-align: center; height: 56px;\">\u6839\u636e % \u7684\u8bf4\u6cd5\uff0c\u8be5\u8d44\u4ea7\/\u534f\u8bae\u7684\u4ef7\u503c<\/td>\n<td style=\"text-align: center; height: 56px;\">\u4ece\u6e05\u7b97\u8d44\u4ea7\u4e2d\u63d0\u53d6<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\">\u4f30\u4ef7\u8d39<\/td>\n<td style=\"text-align: center; height: 56px;\">\u4f01\u4e1a\u8d44\u4ea7<\/td>\n<td style=\"text-align: center; height: 56px;\">\u6839\u636e\u8bc4\u4f30\u670d\u52a1\u6536\u8d39\u6807\u51c6\u3002<\/td>\n<td style=\"text-align: center; height: 56px;\">\u4ece\u6e05\u7b97\u8d44\u4ea7\u4e2d\u63d0\u53d6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8bf7\u6ce8\u610f\uff0c\u5b9e\u9645\u8d39\u7528\u53ef\u80fd\u4ece\u51e0\u767e\u4e07\u8d8a\u5357\u76fe\u5230\u51e0\u5343\u4e07\u8d8a\u5357\u76fe\u751a\u81f3\u66f4\u9ad8\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u4f01\u4e1a\u7684\u603b\u8d44\u4ea7\u548c\u503a\u52a1\u8ffd\u6536\u7684\u590d\u6742\u7a0b\u5ea6\u3002\u5982\u679c\u4f01\u4e1a\u62e5\u6709\u8db3\u591f\u7684\u8d44\u4ea7\uff0c\u9884\u4ed8\u6b3e\u5c06\u6309\u4f18\u5148\u987a\u5e8f\u9000\u8fd8\u7ed9\u7533\u8bf7\u4eba\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_thanh_toan_chi_phi_pha_san\"><\/span>\u652f\u4ed8\u7834\u4ea7\u8d39\u7528\u7684\u4f18\u5148\u987a\u5e8f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6839\u636e\u7b2c 142\/2025\/QH15 \u53f7\u6cd5\u5f8b\u7b2c 54 \u6761\u89c4\u5b9a\uff0c\u516c\u53f8\u7834\u4ea7\u8d39\u7528\u5728\u503a\u52a1\u507f\u8fd8\u8ba1\u5212\u4e2d\u4eab\u6709\u4f18\u5148\u6743\uff0c\u4ee5\u786e\u4fdd\u6cd5\u5f8b\u7a0b\u5e8f\u4e0d\u4e2d\u65ad\u3002.<\/p>\n<p>\u4ee5\u4e0b\u662f\u4f01\u4e1a\u5206\u5272\u8d44\u4ea7\u65f6\u7684\u652f\u4ed8\u987a\u5e8f\uff1a<\/p>\n<ul>\n<li>\u7834\u4ea7\u8d39\u7528\u3001\u6cd5\u9662\u8d39\u7528\u548c\u7ba1\u7406\u8d39\u3002.<\/li>\n<li>\u5e94\u652f\u4ed8\u5de5\u8d44\u3001\u9063\u6563\u8d39\u3001\u793e\u4f1a\u4fdd\u9669\u548c\u5176\u4ed6\u5458\u5de5\u798f\u5229\u3002.<\/li>\n<li>\u8bc9\u8bbc\u5f00\u59cb\u540e\u4ea7\u751f\u7684\u503a\u52a1\u65e8\u5728\u7528\u4e8e\u4f01\u4e1a\u503a\u52a1\u8ffd\u507f\u3002.<\/li>\n<li>\u5bf9\u56fd\u5bb6\u7684\u8d22\u653f\u4e49\u52a1\uff08\u7a0e\u6b3e\u3001\u8d39\u7528\uff09\u3002.<\/li>\n<li>\u5bf9\u6700\u7ec8\u786e\u5b9a\u7684\u503a\u6743\u4eba\u540d\u5355\u4e0a\u7684\u65e0\u62c5\u4fdd\u503a\u52a1\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_pha_san_doanh_nghiep_va_rui_ro_khi_thieu_kinh_phi\"><\/span>\u8003\u8651\u4f01\u4e1a\u7834\u4ea7\u6210\u672c\u548c\u8d44\u91d1\u4e0d\u8db3\u5e26\u6765\u7684\u98ce\u9669\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5976\" aria-describedby=\"caption-attachment-5976\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5976\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/Hach-toan-chi-phi-pha-san-doanh-nghiep-va-rui-ro-khi-thieu-kinh-phi.jpg\" alt=\"Ha\u0323ch toa\u0301n chi phi\u0301 pha\u0301 sa\u0309n doanh nghie\u0323\u0302p va\u0300 ru\u0309i ro khi thie\u0302\u0301u kinh phi\u0301\" width=\"800\" height=\"500\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/Hach-toan-chi-phi-pha-san-doanh-nghiep-va-rui-ro-khi-thieu-kinh-phi.jpg 800w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/Hach-toan-chi-phi-pha-san-doanh-nghiep-va-rui-ro-khi-thieu-kinh-phi-300x188.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/Hach-toan-chi-phi-pha-san-doanh-nghiep-va-rui-ro-khi-thieu-kinh-phi-768x480.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/Hach-toan-chi-phi-pha-san-doanh-nghiep-va-rui-ro-khi-thieu-kinh-phi-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-5976\" class=\"wp-caption-text\">\u8003\u8651\u4f01\u4e1a\u7834\u4ea7\u6210\u672c\u548c\u8d44\u91d1\u4e0d\u8db3\u5e26\u6765\u7684\u98ce\u9669\u3002<\/figcaption><\/figure>\n<p>\u4f1a\u8ba1\u95ee\u9898\u4ee5\u53ca\u9884\u7b97\u4e0d\u8db3\u7684\u6cd5\u5f8b\u540e\u679c\u662f\u9996\u5e2d\u8d22\u52a1\u5b98\u548c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u9700\u8981\u7279\u522b\u5173\u6ce8\u7684\u95ee\u9898\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_pha_san_co_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span>\u7834\u4ea7\u8d39\u7528\u53ef\u4ee5\u4f5c\u4e3a\u6263\u9664\u9879\u5417\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5bf9\u4e8e\u6b63\u5728\u8fdb\u884c\u7834\u4ea7\u91cd\u7ec4\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u7834\u4ea7\u8d39\u7528\uff08\u5305\u62ec\u624b\u7eed\u8d39\u3001\u54a8\u8be2\u8d39\u3001\u8bc4\u4f30\u8d39\u7b49\uff09\u88ab\u89c6\u4e3a\u4e0e\u4f01\u4e1a\u8fd0\u8425\u76f4\u63a5\u76f8\u5173\u7684\u652f\u51fa\u3002\u5982\u679c\u80fd\u63d0\u4f9b\u6709\u6548\u7684\u53d1\u7968\u548c\u6587\u4ef6\u8bc1\u660e\uff0c\u8fd9\u4e9b\u8d39\u7528\u53ef\u4ee5\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u6263\u9664\uff0c\u4ece\u800c\u6709\u52a9\u4e8e\u51cf\u8f7b\u4f01\u4e1a\u5728\u8fd9\u4e00\u56f0\u96be\u65f6\u671f\u7684\u8d22\u52a1\u8d1f\u62c5\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_khi_doanh_nghiep_khong_du_tien_nop_tam_ung\"><\/span>\u5904\u7406\u4f01\u4e1a\u8d44\u91d1\u4e0d\u8db3\u4ee5\u652f\u4ed8\u9884\u4ed8\u6b3e\u7684\u60c5\u51b5\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5982\u679c\u4f01\u4e1a\u8d26\u6237\u5df2\u8017\u5c3d\u4e14\u65e0\u6cd5\u652f\u4ed8\u9884\u4ed8\u6b3e\uff0c\u6cd5\u9662\u5c06\u4e0b\u4ee4\u9000\u56de\u7533\u8bf7\u3002\u4f46\u8fd9\u5e76\u4e0d\u514d\u9664\u6cd5\u5b9a\u4ee3\u8868\u4eba\u7684\u8d23\u4efb\u3002\u5982\u679c\u4f01\u4e1a\u56e0\u8d44\u91d1\u77ed\u7f3a\u800c\u6545\u610f\u62d6\u5ef6\u63d0\u4ea4\u7533\u8bf7\uff0c\u4e14\u672a\u91c7\u53d6\u4efb\u4f55\u8865\u6551\u63aa\u65bd\uff0c\u5219\u7ba1\u7406\u4eba\u5458\u53ef\u80fd\u9700\u8981\u5bf9\u7531\u6b64\u7ed9\u503a\u6743\u4eba\u9020\u6210\u7684\u4efb\u4f55\u635f\u5931\u627f\u62c5\u4e2a\u4eba\u8d23\u4efb\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_thuc_te_ve_chi_phi_phat_sinh\"><\/span>\u4e00\u4e2a\u8bf4\u660e\u6240\u4ea7\u751f\u6210\u672c\u7684\u5b9e\u9645\u4f8b\u5b50\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5047\u8bbe\u4e00\u5bb6\u4f01\u4e1a\u603b\u8d44\u4ea7\u4e3a 200 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5728 3 \u4e2a\u4e0d\u540c\u7684\u5206\u652f\u673a\u6784\u8fd0\u8425\uff0c\u5e76\u6709 10 \u4e2a\u4e3b\u8981\u503a\u6743\u4eba\u3002\u7533\u8bf7\u7834\u4ea7\u65f6\uff0c\u9884\u8ba1\u6210\u672c\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u8bc9\u8bbc\u8d39\uff1a2,000,000 \u8d8a\u5357\u76fe\u3002.<\/li>\n<li>\u62a5\u7eb8\u5e7f\u544a\u548c\u516c\u544a\u5f20\u8d34\u9884\u4ed8\u6b3e\uff1a10,000,000 \u8d8a\u5357\u76fe\u3002.<\/li>\n<li>\u63a5\u6536\u65b9\u521d\u59cb\u8d39\u7528\u9884\u4ed8\u6b3e\uff1a30,000,000 \u8d8a\u5357\u76fe\u3002.<\/li>\n<li>3 \u4e2a\u5206\u884c\u7684\u8d44\u4ea7\u76d8\u70b9\u6210\u672c\uff1a15,000,000 \u8d8a\u5357\u76fe\u3002.<\/li>\n<\/ul>\n<p>\u7533\u8bf7\u4eba\u603b\u5171\u9700\u8981\u51c6\u5907\u5927\u7ea6 57,000,000 \u8d8a\u5357\u76fe\uff0c\u4ee5\u4fbf\u5904\u7406\u7533\u8bf7\u5e76\u987a\u5229\u8fdb\u884c\u540e\u7eed\u6b65\u9aa4\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u51c6\u786e\u4f30\u7b972026\u5e74\u4f01\u4e1a\u7834\u4ea7\u7684\u6210\u672c\u6709\u52a9\u4e8e\u5229\u76ca\u76f8\u5173\u8005\u4e3b\u52a8\u7ba1\u7406\u8d22\u52a1\uff0c\u5e76\u786e\u4fdd\u6cd5\u5f8b\u7684\u516c\u6b63\u6027\u3002\u4e86\u89e3\u652f\u4ed8\u4f18\u5148\u7ea7\u548c\u7a0e\u52a1\u4f1a\u8ba1\u65b9\u6cd5\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5176\u7ba1\u7406\u4eba\u5458\u7684\u6cd5\u5f8b\u98ce\u9669\u3002.<\/p>\n<p>\u4e3a\u4e86\u5236\u5b9a\u6700\u5168\u9762\u7684\u5e94\u5bf9\u7b56\u7565\uff0c\u8bf7\u53c2\u8003\u4ee5\u4e0b\u5206\u6790\u3002 <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/diem-moi-luat-phuc-hoi-pha-san-2025\/\">2025\u5e74\u7834\u4ea7\u6cd5\u65b0\u589e\u8981\u70b9<\/a> \u6211\u4eec\u7684\u76ee\u6807\u662f\u4f7f\u6211\u4eec\u7684\u7ec4\u7ec7\u5177\u5907\u6700\u4f73\u7684\u98ce\u9669\u7ba1\u7406\u77e5\u8bc6\u3002.<\/p>\n<h3 id=\"ftoc-heading-11\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u7684\u8054\u7cfb\u4fe1\u606f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a\u7b2c43\u885719A\u53f7<\/li>\n<li aria-level=\"1\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span>\u5176\u4ed6\u670d\u52a1<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\u5ba1\u8ba1\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\u5ba1\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/a><\/li>\n<li aria-level=\"1\">\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\uff1a\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52a1\u62a5\u544a<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/a><\/li>\n<li aria-level=\"1\">\u5408\u6cd5\u7684\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\u5de5\u4f5c\u8bb8\u53ef\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\u4f01\u4e1a\u6ce8\u518c\u8ba4\u8bc1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\u6295\u8d44\u51ed\u8bc1\u00a0<\/a><\/li>\n<li aria-level=\"1\">\u5176\u4ed6\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\u4e1a\u52a1\u8fd0\u8425\u54a8\u8be2\u670d\u52a1<\/a><\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\u7531\u4ee5\u4e0b\u4eba\u5458\u8d1f\u8d23\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>Khi doanh nghi\u1ec7p l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n, vi\u1ec7c d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch cho c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd l\u00e0 b\u01b0\u1edbc \u0111i quan tr\u1ecdng \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u00f2n l\u1ea1i c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ch\u1ee7 n\u1ee3. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e1 s\u1ea3n doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh, ti\u00eau [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5975,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,13,38,12],"tags":[],"class_list":["post-5974","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kien-thuc-pha-san","category-pha-san","category-trung-tam-kien-thuc-2"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5974","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=5974"}],"version-history":[{"count":3,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5974\/revisions"}],"predecessor-version":[{"id":5980,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5974\/revisions\/5980"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5975"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5974"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5974"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}