{"id":7183,"date":"2025-12-17T16:51:00","date_gmt":"2025-12-17T09:51:00","guid":{"rendered":"https:\/\/vinatpt.com\/%e3%80%90%e3%83%8b%e3%83%a5%e3%83%bc%e3%82%b9%e3%83%ac%e3%82%bf%e3%83%bc%e3%80%91%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e7%a8%8e%e5%88%b6%e6%9c%80%e6%96%b0%e6%83%85%e5%a0%b1-2025%e5%b9%b411%e6%9c%88\/"},"modified":"2026-04-10T15:02:21","modified_gmt":"2026-04-10T08:02:21","slug":"%e3%80%90%e3%83%8b%e3%83%a5%e3%83%bc%e3%82%b9%e3%83%ac%e3%82%bf%e3%83%bc%e3%80%91%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e7%a8%8e%e5%88%b6%e6%9c%80%e6%96%b0%e6%83%85%e5%a0%b1-2025%e5%b9%b411%e6%9c%88","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/ja\/%e3%80%90%e3%83%8b%e3%83%a5%e3%83%bc%e3%82%b9%e3%83%ac%e3%82%bf%e3%83%bc%e3%80%91%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e7%a8%8e%e5%88%b6%e6%9c%80%e6%96%b0%e6%83%85%e5%a0%b1-2025%e5%b9%b411%e6%9c%88\/","title":{"rendered":"\u3010\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u3011\u30d9\u30c8\u30ca\u30e0\u7a0e\u5236\u6700\u65b0\u60c5\u5831 2025\u5e7411\u6708 &#8211; \u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3001\u52b4\u50cd\u7a0e"},"content":{"rendered":"<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:fab75a75-ffbe-40f4-ac96-db289c7c1e87-3\" data-testid=\"conversation-turn-8\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"b7f98c78-ac84-4e3c-a473-7ea0a15a1cc4\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p data-start=\"0\" data-end=\"666\" data-is-last-node=\"\" data-is-only-node=\"\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4105\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-scaled.webp\" alt=\"\u30d9\u30c8\u30ca\u30e0\u7a0e\u5236\u6539\u6b63\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\uff082025\u5e7411\u6708\uff09\u2015 VAT\u30fbPIT\u30fb\u52b4\u50cd\u653f\u7b56 \u2015 Vina TPT\" width=\"2560\" height=\"1810\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-300x212.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-1024x724.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-768x543.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-1536x1086.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-2048x1448.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p data-start=\"0\" data-end=\"666\" data-is-last-node=\"\" data-is-only-node=\"\">2025\u5e7411\u6708\u306e\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u3067\u306f\u3001\u4f01\u696d\u304c\u6ce8\u8996\u3059\u3079\u304d\u30d9\u30c8\u30ca\u30e0\u7a0e\u5236\u306e\u4e3b\u8981\u306a\u6539\u6b63\u70b9\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002\u91cd\u70b9\u9805\u76ee\u306f\u3001\u8f38\u51fa\u6d3b\u52d5\u306b\u95a2\u9023\u3059\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u898f\u5236\u3001\u9084\u4ed8\u30e1\u30ab\u30cb\u30ba\u30e0\u3001\u5f37\u5236\u57f7\u884c\u671f\u9593\u4e2d\u306e\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u4f7f\u7528\u3001\u304a\u3088\u3073\u8f38\u51fa\u52a0\u5de5\u4f01\u696d\uff08EPE\uff09\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8981\u4ef6\u3067\u3059\u3002\u307e\u305f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306b\u304a\u3051\u308b\u5f93\u696d\u54e1\u306e\u663c\u98df\u624b\u5f53\u3084\u3001\u4f01\u696d\u5185\u8ee2\u52e4\u3068\u306a\u308b\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u7d66\u4e0e\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u52b4\u52d9\u898f\u5b9a\u306b\u3064\u3044\u3066\u3082\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u52d5\u5411\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u4e8b\u696d\u904b\u55b6\u3001\u304a\u3088\u3073\u7a0e\u52d9\u8a08\u753b\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002   <\/p>\n<h2><strong>1. \u4ed8\u52a0\u4fa1\u5024\u7a0e (VAT)<\/strong><\/h2>\n<h3><strong>1.1. \u4ed8\u52a0\u4fa1\u5024\u7a0e\u984d\u306f\u3001\u8f38\u51fa\u53ce\u76ca\u306e10%\u3092\u8d85\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u6255\u3044\u623b\u3057\u304c\u884c\u308f\u308c\u305a\u3001\u6b21\u56de\u306e\u6255\u3044\u623b\u3057\u671f\u9593\u306b\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002<\/strong><\/h3>\n<div><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-5094-CT-CS-2025-chinh-sach-thue-gia-tri-gia-tang-680483.aspx\" target=\"_blank\" rel=\"noopener\">2025\u5e7411\u670811\u65e5\u4ed8\u7a0e\u52d9\u5c40\u516c\u5f0f\u6587\u66f8\u7b2c5094\/CT-CS\u53f7\u300c\u8f38\u51fa\u5546\u54c1\u306b\u5bfe\u3059\u308bVAT\u9084\u4ed8\u65b9\u91dd\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d<\/a><\/div>\n<div><\/div>\n<div>\u8f38\u51fa\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308bVAT\u9084\u4ed8\u306b\u95a2\u3059\u308b\u898f\u5247\u306f\u3001\u4ee5\u524d\u306f\u901a\u905425\/2018\/TT-BTC\u306e\u7b2c2\u6761\uff08\u901a\u9054219\/2013\/TT-BTC\u306e\u7b2c18\u6761\u7b2c4\u9805\u3092\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3059\u308b\u3082\u306e\uff09\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u73fe\u5728\u306fVAT\u6cd5\u7b2c48\/2024\/QH15\u53f7\u306e\u7b2c15\u6761\u7b2c1\u9805\u3001\u653f\u4ee4181\/2025\/ND-CP\u306e\u7b2c29\u6761\u7b2c2\u9805\u3001\u304a\u3088\u3073\u901a\u9054\u7b2c69\/2025\/TT-BTC\u53f7\u306e\u4ed8\u9332II\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div>\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u3068\u3001\u4e8b\u696d\u8005\u304c1\u30f6\u6708\u307e\u305f\u306f\u56db\u534a\u671f\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8f38\u51fa\u3059\u308b\u5834\u5408\u3001\u63a7\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u984d\u304c3\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u3001\u6708\u3054\u3068\u307e\u305f\u306f\u56db\u534a\u671f\u3054\u3068\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u9084\u4ed8\u5bfe\u8c61\u3068\u306a\u308b\u8f38\u51fa\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u984d\u306e\u4e0a\u9650\u306f\u3001\u9084\u4ed8\u5bfe\u8c61\u671f\u9593\u306b\u304a\u3051\u308b\u8f38\u51fa\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e0a\u9ad8\u306e10%\u3092\u8d85\u3048\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002 <\/div>\n<div><\/div>\n<div>\u8f38\u51fa\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u4ed5\u5165VAT\u984d\u304c\u3001\u524d\u56de\u306e\u7a0e\u91d1\u9084\u4ed8\u671f\u9593\u306e\u8f38\u51fa\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u53ce\u76ca\u306e10%\u3092\u8d85\u3048\u3066\u3044\u308b\u305f\u3081\u9084\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u306f\u6b21\u306e\u7a0e\u91d1\u9084\u4ed8\u671f\u9593\u306b\u305d\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u3066\u3001\u6b21\u306e\u7a0e\u91d1\u9084\u4ed8\u671f\u9593\u306e\u8f38\u51fa\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u9084\u4ed8\u3055\u308c\u308bVAT\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<div><\/div>\n<div><strong style=\"font-size: 20.16px;\">1.2. \u8f38\u51fa\u6d3b\u52d5\u306b\u304a\u3051\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306b\u95a2\u3059\u308b\u6ce8\u610f\u4e8b\u9805\uff1a<\/strong><\/div>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has(invalid_tags_codes_0|)&gt;*]:pointer-events-auto scroll-mt-invalid_tags_codes_1|\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:fab75a75-ffbe-40f4-ac96-db289c7c1e87-3\" data-testid=\"conversation-turn-8\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"b7f98c78-ac84-4e3c-a473-7ea0a15a1cc4\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<div>\n<p>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u653f\u7b56\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u5c40\u306e\u516c\u5f0f\u901a\u9054\u7b2c5489\/CT-CS\u53f7\uff082025\u5e7411\u670825\u65e5\u4ed8\uff09\u3002<\/p>\n<p>\u7a0e\u52d9\u5c40\u306e\u901a\u77e5\u306b\u3088\u308b\u3068\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u751f\u7523\u304a\u3088\u3073\u53d6\u5f15\u306b\u4f7f\u7528\u3055\u308c\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u63a7\u9664\u306e\u539f\u5247\u306f\u3001\u5168\u984d\u63a7\u9664\u3055\u308c\u308b\u3082\u306e\u3068\u3059\u308b\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7\u7b2c14\u6761\u7b2c1\u9805\u3001\u653f\u4ee4\u7b2c181\/2025\/ND-CP\u53f7\u7b2c23\u6761\u7b2c4\u9805\u3001\u653f\u4ee4\u7b2c181\/2025\/ND-CP\u53f7\u7b2c24\u6761\uff09\u3002<\/p>\n<p>\u4f01\u696d\u304c\u8f38\u51fa\u6d3b\u52d5\u3068\u56fd\u5185\u6d88\u8cbb\u6d3b\u52d5\u306e\u4e21\u65b9\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u8f38\u51fa\u6d3b\u52d5\u306b\u4fc2\u308b\u4ed5\u5165VAT\u306f\u5225\u9014\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08VAT\u6cd5\u7b2c48\/2024\/QH15\u53f7\u7b2c15\u6761\u7b2c1\u9805\u3001\u653f\u4ee4\u7b2c181\/2025\/ND-CP\u53f7\u7b2c29\u6761\u7b2c2\u9805\uff09\u3002\u5225\u9014\u8a08\u4e0a\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u8f38\u51fa\u5546\u54c1\u306b\u4fc2\u308b\u4ed5\u5165VAT\u306f\u3001\u8f38\u51fa\u53ce\u76ca\u3068\u7dcf\u8ab2\u7a0e\u53ce\u76ca\u306e\u6bd4\u7387\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\uff08\u901a\u9054\u7b2c69\/2025\/TT-BTC\u53f7\u4ed8\u9332II\uff09\u3002 <\/p>\n<h3><strong>1.3. \u65bd\u884c\u671f\u9593\u4e2d\u306e\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u306b\u95a2\u3057\u3066<\/strong><\/h3>\n<p>\u7a0e\u52d9\u5c40\u306e2025\u5e7411\u670818\u65e5\u4ed8\u516c\u5f0f\u6587\u66f8\u7b2c5282\/CT-CS\u53f7\uff08\u65bd\u884c\u671f\u9593\u4e2d\u306e\u8acb\u6c42\u66f8\u767a\u884c\u3092\u8a31\u53ef\u3059\u308b\u6761\u4ef6\u306b\u95a2\u3059\u308b\u3082\u306e\uff09\u306b\u3088\u308b\u3068\u3001\u7a0e\u52d9\u5c40\u306f\u653f\u4ee4123\/2020\/ND-CP\uff08\u653f\u4ee470\/2025\/ND-CP\u7b2c1\u6761\u7b2c3\u9805\u3001\u7b2c10\u9805\u3001\u7b2c1\u9805\u306b\u3088\u308a\u6539\u6b63\uff09\u7b2c4\u6761\u3001\u7b2c13\u6761\u3001\u304a\u3088\u3073\u653f\u4ee4126\/2020\/ND-CP\u7b2c34\u6761\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u56de\u7b54\u3057\u305f\u3002<\/p>\n<ul>\n<li>\u30d9\u30c8\u30ca\u30e0\u306e\u6700\u65b0\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u4f01\u696d\u304c\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u505c\u6b62\u3092\u5f37\u5236\u3055\u308c\u308b\u63aa\u7f6e\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u7d99\u7d9a\u3092\u66f8\u9762\u3067\u7533\u8acb\u3057\u3001\u304b\u3064\u7a0e\u52d9\u5f53\u5c40\u304c\u767a\u751f\u3054\u3068\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u72b6\u6cc1\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u767a\u751f\u3054\u3068\u306b\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u30b3\u30fc\u30c9\u4ed8\u304d\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u3053\u308c\u3089\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u60c5\u5831\u306e\u6b63\u78ba\u6027\u306b\u3064\u3044\u3066\u5168\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002\u7a0e\u52d9\u5f53\u5c40\u304c\u767a\u751f\u3054\u3068\u306b\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u95a2\u9023\u7d0d\u7a0e\u7fa9\u52d9\u306e\u767a\u884c\u304a\u3088\u3073\u7533\u544a\u306f\u3001\u653f\u4ee4\u7b2c70\/2025\/ND-CP\u53f7\u7b2c1\u6761\u7b2c10\u9805\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002  <\/li>\n<li>\u4f01\u696d\u304c\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u3092\u505c\u6b62\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u72b6\u6cc1\u306b\u3042\u308a\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3084\u7d4c\u8cbb\u306e\u652f\u6255\u3044\u6e90\u3092\u78ba\u4fdd\u3057\u3001\u7d99\u7d9a\u7684\u306a\u751f\u7523\u3068\u4e8b\u696d\u904b\u55b6\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306b\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u3088\u3046\u66f8\u9762\u3067\u8981\u8acb\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u4f01\u696d\u304c\u8acb\u6c42\u66f8\u304c\u767a\u751f\u3059\u308b\u305f\u3073\u306b\u305d\u306e\u4f7f\u7528\u3092\u5f15\u304d\u7d9a\u304d\u8a31\u53ef\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u4f01\u696d\u306f\u3001\u524d\u8ff0\u306e\u653f\u4ee4\u7b2c126\/2020\/ND-CP\u53f7\u7b2c34\u6761\u7b2c4\u9805d\u306e\u898f\u5b9a\u306b\u5f93\u3044\u3001\u4f7f\u7528\u3057\u305f\u8acb\u6c42\u66f8\u306b\u3088\u308b\u53ce\u76ca\u306e\u5c11\u306a\u304f\u3068\u308218%\u3092\u76f4\u3061\u306b\u56fd\u5bb6\u4e88\u7b97\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\"><strong>1.4. \u8f38\u51fa\u52a0\u5de5\u4f01\u696d\uff08EPE\uff09\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u306b\u3064\u3044\u3066 <\/strong><\/h3>\n<p>\u30d5\u30f3\u30a4\u30a8\u30f3\u7701\u7a0e\u52d9\u5c40\u306e2025\u5e7410\u670831\u65e5\u4ed8\u516c\u5f0f\u901a\u9054\u7b2c3905\/HYE-QLDN3\u53f7\u306f\u3001\u8f38\u51fa\u52a0\u5de5\u4f01\u696d\uff08EPE\uff09\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u306b\u95a2\u3059\u308b\u4ee5\u4e0b\u306e\u6307\u793a\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"mt-3 w-full empty:hidden\">\n<ol>\n<li><b> VAT\u7d0d\u7a0e\u8005\uff1a <\/b><\/li>\n<\/ol>\n<ul>\n<li>\u5f53\u8a72\u4f01\u696d\u306f\u8f38\u51fa\u5411\u3051\u751f\u7523\u6d3b\u52d5\uff08\u8f38\u51fa\u52a0\u5de5\u6d3b\u52d5\uff09\u306b\u95a2\u3057\u3066\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u306f\u306a\u304f\u3001\u3053\u306e\u6d3b\u52d5\u306b\u95a2\u3057\u3066\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u7533\u544a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u8f38\u51fa\u52a0\u5de5\u4f01\u696d\u306f\u3001\u8f38\u51fa\u52a0\u5de5\u4ee5\u5916\u306e\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<p>\u30fb\u8f38\u51fa\u7528\u306e\u56fd\u5185\u88fd\u54c1\u3092\u8cfc\u5165\u3059\u308b\uff08\u8f38\u51fa\u6a29\u3092\u884c\u4f7f\u3059\u308b\uff09\u3002<\/p>\n<p>\u30fb\u56fd\u5185\u8ca9\u58f2\u7528\u306e\u5546\u54c1\u3092\u8f38\u5165\u3059\u308b\uff08\u8f38\u5165\u6a29\u3092\u884c\u4f7f\u3059\u308b\uff09\u3002<\/p>\n<ol start=\"2\">\n<li><b> \u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u306b\u95a2\u3059\u308b\u6761\u4ef6\uff08\u88fd\u9020\u696d\u4ee5\u5916\u306e\u4e8b\u696d\u6d3b\u52d5\u306e\u5834\u5408\uff09\uff1a <\/b><\/li>\n<\/ol>\n<ul>\n<li>\u500b\u5225\u4f1a\u8a08\uff1a\u8f38\u51fa\u52a0\u5de5\u4f01\u696d\u306f\u3001\u8f38\u51fa\u52a0\u5de5\u6d3b\u52d5\u306e\u4e00\u90e8\u3067\u306f\u306a\u3044\u5546\u54c1\u306e\u58f2\u8cb7\u53d6\u5f15\uff08\u4f8b\u3048\u3070\u3001\u8f38\u51fa\u5165\u6d3b\u52d5\uff09\u3092\u500b\u5225\u306b\u4f1a\u8a08\u51e6\u7406\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u7a0e\u52d9\u767b\u9332\uff1a\u4f01\u696d\u306f\u3001\u3053\u308c\u3089\u306e\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u3064\u3044\u3066\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u5225\u9014\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u306b\u3001\u56fd\u5185\u7a0e\u52d9\u5f53\u5c40\u306b\u7a0e\u52d9\u767b\u9332\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u5206\u96e2\u533a\u57df\u306e\u914d\u7f6e\uff1a\u52a0\u5de5\u6d3b\u52d5\u306b\u4f7f\u7528\u3055\u308c\u308b\u7269\u54c1\u306e\u4fdd\u7ba1\u533a\u57df\u306f\u3001\u4ed6\u306e\u751f\u7523\u6d3b\u52d5\u3084\u4e8b\u696d\u6d3b\u52d5\u306b\u4f7f\u7528\u3055\u308c\u308b\u7269\u54c1\u306e\u4fdd\u7ba1\u533a\u57df\u304b\u3089\u78ba\u5b9f\u306b\u5206\u96e2\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><b> VAT\u7533\u544a\u671f\u9593\uff1a <\/b><\/li>\n<\/ol>\n<ul>\n<li>\u6708\u6b21\u7533\u544a\uff1a\u653f\u4ee4\u7b2c126\/2020\/ND-CP\u53f7\u7b2c8\u6761\u7b2c1\u9805a\u53f7\u306e\u898f\u5b9a\u306b\u5f93\u3044\u3001\u4f01\u696d\u306f\u6bce\u6708VAT\u3092\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u56db\u534a\u671f\u7533\u544a\uff1a\u4f01\u696d\u304c\u653f\u4ee4\u7b2c126\/2020\/ND-CP\u53f7\u7b2c9\u6761\u7b2c1\u9805a\u53f7\u306b\u898f\u5b9a\u3055\u308c\u305f\u57fa\u6e96\uff08\u524d\u5e74\u5ea6\u306e\u5546\u54c1\u8ca9\u58f2\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306b\u3088\u308b\u7dcf\u53ce\u5165\u304c500\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0b\uff09\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u4f01\u696d\u306fVAT\u3092\u56db\u534a\u671f\u3054\u3068\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><b> \u8acb\u6c42\u66f8\u306e\u5229\u7528\u65b9\u6cd5\uff1a <\/b><\/li>\n<\/ol>\n<ul>\n<li>\u4f01\u696d\u304c\u63a7\u9664\u65b9\u5f0f\u3067\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u4f01\u696d\u304c\u76f4\u63a5\u65b9\u5f0f\u3067\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u58f2\u4e0a\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u56fd\u5185\u3067\u306e\u7269\u54c1\u8ca9\u58f2\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3001\u306a\u3089\u3073\u306b\u514d\u7a0e\u5730\u57df\u5185\u306e\u7d44\u7e54\u3068\u500b\u4eba\u9593\u306e\u7269\u54c1\u8ca9\u58f2\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3001\u306a\u3089\u3073\u306b\u6d77\u5916\u3078\u306e\u7269\u54c1\u8f38\u51fa\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u884c\u3046\u5834\u5408\u3001\u8acb\u6c42\u66f8\u306b\u306f\u300c\u514d\u7a0e\u5730\u57df\u5185\u306e\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u5411\u3051\u300d\u3068\u660e\u8a18\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n<\/ul>\n<p>\u8981\u3059\u308b\u306b\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u6700\u65b0\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u8f38\u51fa\u52a0\u5de5\u4f01\u696d\u306f\u8f38\u51fa\u52a0\u5de5\u6d3b\u52d5\uff08\u8f38\u51fa\u5546\u54c1\u306e\u751f\u7523\uff09\u4ee5\u5916\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u3064\u3044\u3066\u306e\u307f\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u4f01\u696d\u306f\u3001\u8a72\u5f53\u3059\u308b\u6d3b\u52d5\u3092\u500b\u5225\u306b\u8a18\u9332\u3057\u3001\u7a0e\u52d9\u767b\u9332\u3092\u884c\u3044\u3001\u898f\u5b9a\u306b\u5f93\u3063\u3066VAT\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002VAT\u306e\u7533\u544a\u671f\u9593\u306f\u3001\u524d\u5e74\u5ea6\u306e\u58f2\u4e0a\u9ad8\u306b\u5fdc\u3058\u3066\u3001\u6708\u6b21\u307e\u305f\u306f\u56db\u534a\u671f\u3068\u306a\u308a\u307e\u3059\u3002  <\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4111\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-1.webp\" alt=\"\u30d9\u30c8\u30ca\u30e0\u7a0e\u5236\u6539\u6b63\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\uff082025\u5e7411\u6708\uff09\u2015 VAT\u30fbPIT\u30fb\u52b4\u50cd\u653f\u7b56 \u2015 Vina TPT\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-1.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-1-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-1-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-1-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-1-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-1-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/p>\n<h2><strong>2. \u500b\u4eba\u6240\u5f97\u7a0e (PIT)<\/strong><\/h2>\n<h3><b>2.1. \u663c\u98df\u3084\u52e4\u52d9\u6642\u9593\u4e2d\u306e\u98df\u4e8b\u306b\u4f7f\u3048\u308b\u304a\u91d1\u306e\u4e0a\u9650\u306b\u95a2\u3059\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u653f\u7b56<\/b><\/h3>\n<p>\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u6539\u6b63\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u7a0e\u52d9\u5c40\u304c2025\u5e7411\u670812\u65e5\u4ed8\u3067\u767a\u884c\u3057\u305f\u516c\u5f0f\u6587\u66f8\u7b2c5106\/CT-CS\u53f7\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7b97\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u663c\u98df\u304a\u3088\u3073\u52e4\u52d9\u6642\u9593\u4e2d\u306e\u98df\u4e8b\u4ee3\u306e\u4e0a\u9650\u306b\u95a2\u3059\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u306b\u3064\u3044\u3066\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6587\u66f8\u306b\u304a\u3044\u3066\u3001\u7a0e\u52d9\u5c40\u306f\u53c2\u8003\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u898f\u5247\u304a\u3088\u3073\u6307\u793a\u3092\u5f15\u7528\u3057\u3066\u3044\u307e\u3059\u3002 <\/p>\n<ul>\n<li>\u52b4\u50cd\u6cd5\u7b2c45\/2019\/QH14\u53f7\u7b2c103\u6761\u306f\u3001\u300c\u5f93\u696d\u54e1\u306e\u6607\u7d66\u3001\u6607\u9032\u3001\u624b\u5f53\u3001\u88dc\u52a9\u91d1\u3001\u5968\u52b1\u91d1\u306e\u5236\u5ea6\u306f\u3001\u52b4\u50cd\u5951\u7d04\u3001\u56e3\u4f53\u52b4\u50cd\u5354\u7d04\u3001\u307e\u305f\u306f\u4f7f\u7528\u8005\u306e\u898f\u5247\u3067\u5408\u610f\u3055\u308c\u308b\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u56fd\u6709\u4f01\u696d\u306e\u7d66\u4e0e\u304a\u3088\u3073\u8cde\u4e0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u653f\u4ee4\u7b2c44\/2025\/ND-CP\u53f7\u306e\u7b2c1\u9805\u3001\u7b2c33\u6761\u3001\u7b2c9\u9805\u3001\u7b2c34\u6761\u306f\u3001\u300c\u672c\u653f\u4ee4\u306f2025\u5e744\u670815\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u3001\u672c\u653f\u4ee4\u306b\u5b9a\u3081\u308b\u5236\u5ea6\u306f2025\u5e741\u67081\u65e5\u304b\u3089\u5b9f\u65bd\u3055\u308c\u308b\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u300c\u5f93\u696d\u54e1\u3001\u57f7\u884c\u5f79\u54e1\u3001\u53d6\u7de0\u5f79\u3001\u304a\u3088\u3073\u76e3\u7763\u8005\u306b\u5bfe\u3059\u308b\u52e4\u52d9\u6642\u9593\u4e2d\u306e\u98df\u4e8b\u63d0\u4f9b\u5236\u5ea6\u307e\u305f\u306f\u5b9a\u91cf\u98df\u4e8b\u63d0\u4f9b\u5236\u5ea6\u306f\u3001\u52b4\u50cd\u5354\u7d04\u306e\u5408\u610f\u307e\u305f\u306f\u52b4\u50cd\u6cd5\u5178\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u4f01\u696d\u306e\u5185\u90e8\u898f\u5247\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u300d\u3002 <\/li>\n<li>\u56fd\u6709\u4f01\u696d\u306e\u7d66\u4e0e\u304a\u3088\u3073\u8cde\u4e0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u653f\u4ee4\u7b2c248\/2025\/ND-CP\u53f7\u7b2c10\u6761\u306f\u3001\u300c\u672c\u653f\u4ee4\u306f2025\u5e749\u670815\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u3001\u672c\u653f\u4ee4\u306b\u5b9a\u3081\u308b\u5236\u5ea6\u306f2025\u5e748\u67081\u65e5\u304b\u3089\u5b9f\u65bd\u3055\u308c\u308b\u3002\u653f\u4ee4\u7b2c44\/2025\/ND-CP\u53f7\u306f\u5ec3\u6b62\u3055\u308c\u308b\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u901a\u9054\u7b2c111\/2013\/TT-BTC\u53f7\u7b2c2\u6761\u7b2c2\u9805\u7b2cg.5\u7bc0\u306b\u306f\u3001\u300c\u96c7\u7528\u4e3b\u304c\u52e4\u52d9\u6642\u9593\u4e2d\u306e\u98df\u4e8b\u3084\u663c\u98df\u3092\u624b\u914d\u305b\u305a\u3001\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u5834\u5408\u3001\u305d\u306e\u652f\u51fa\u984d\u304c\u52b4\u50cd\u30fb\u50b7\u75c5\u5175\u30fb\u793e\u4f1a\u554f\u984c\u7701\u306e\u6307\u91dd\u306b\u5f93\u3063\u3066\u3044\u308b\u9650\u308a\u3001\u500b\u4eba\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u306f\u542b\u307e\u308c\u306a\u3044\u3002\u652f\u51fa\u984d\u304c\u52b4\u50cd\u30fb\u50b7\u75c5\u5175\u30fb\u793e\u4f1a\u554f\u984c\u7701\u306e\u6307\u91dd\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u8d85\u904e\u5206\u306e\u652f\u51fa\u306f\u500b\u4eba\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u56fd\u6709\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u308b\u5177\u4f53\u7684\u306a\u652f\u51fa\u984d\u306f\u3001\u52b4\u50cd\u30fb\u50b7\u75c5\u5175\u30fb\u793e\u4f1a\u554f\u984c\u7701\u306e\u6307\u91dd\u3092\u8d85\u3048\u3066\u306f\u306a\u3089\u306a\u3044\u3002\u975e\u56fd\u6709\u4f01\u696d\u306e\u5834\u5408\u3001\u652f\u51fa\u984d\u306f\u4e8b\u696d\u6240\u9577\u304c\u52b4\u50cd\u7d44\u5408\u59d4\u54e1\u9577\u3068\u5408\u610f\u306e\u4e0a\u3067\u6c7a\u5b9a\u3059\u308b\u304c\u3001\u56fd\u6709\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u308b\u652f\u51fa\u984d\u3092\u8d85\u3048\u3066\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u653f\u7b56\u306e\u6700\u65b0\u60c5\u5831\uff1a\u5185\u52d9\u7701\u306e2025\u5e749\u670829\u65e5\u4ed8\u516c\u5f0f\u6587\u66f8\u7b2c1387\/CTL&amp;BHXH-TLSXKD\u53f7\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u6307\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u300c\u52b4\u50cd\u6cd5\u7b2c103\u6761\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u5236\u5ea6\u306f\u3001\u52b4\u50cd\u5951\u7d04\u3001\u56e3\u4f53\u52b4\u50cd\u5354\u7d04\u3001\u307e\u305f\u306f\u4f7f\u7528\u8005\u306e\u898f\u5247\u3067\u5408\u610f\u3055\u308c\u308b\u3002\u56fd\u6709\u4f01\u696d\u306e\u5f93\u696d\u54e1\u3001\u57f7\u884c\u5f79\u54e1\u3001\u8a55\u8b70\u54e1\u3001\u304a\u3088\u3073\u76e3\u67fb\u5f79\u306b\u5bfe\u3059\u308b\u52e4\u52d9\u6642\u9593\u4e2d\u306e\u98df\u4e8b\u63d0\u4f9b\u5236\u5ea6\u306f\u30012025\u5e741\u67081\u65e5\u304b\u30892025\u5e747\u670831\u65e5\u307e\u3067\u306f\u3001\u56fd\u6709\u4f01\u696d\u306e\u7d66\u4e0e\u304a\u3088\u3073\u8cde\u4e0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u653f\u4ee4\u7b2c44\/2025\/ND-CP\u53f7\u7b2c34\u6761\u7b2c9\u9805\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3055\u308c\u30012025\u5e748\u67081\u65e5\u304b\u3089\u306f\u3001\u52b4\u50cd\u6cd5\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u3002\u300d<\/li>\n<\/ul>\n<p>\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u3068\u3001\u3053\u308c\u307e\u3067\u652f\u7d66\u3055\u308c\u3066\u3044\u305f\u6708\u984d73\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u4f11\u61a9\u6642\u9593\u4e2d\u306e\u98df\u4e8b\u624b\u5f53\u306f\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002\u4ee3\u308f\u308a\u306b\u3001\u4f01\u696d\u306f\u52b4\u50cd\u5354\u7d04\u307e\u305f\u306f\u793e\u5185\u898f\u5247\u306b\u57fa\u3065\u304d\u3001\u59a5\u5f53\u306a\u624b\u5f53\u984d\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306e\u4f11\u61a9\u6642\u9593\u4e2d\u306e\u98df\u4e8b\u306b\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3001\u52b4\u50cd\u5951\u7d04\u3001\u52b4\u50cd\u5354\u7d04\u3001\u307e\u305f\u306f\u793e\u5185\u898f\u5247\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u624b\u5f53\u306e\u53d7\u7d66\u8cc7\u683c\u6761\u4ef6\u304a\u3088\u3073\u624b\u5f53\u984d\u304c\u5177\u4f53\u7684\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u624b\u5f53\u304c\u898f\u5b9a\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u8d85\u904e\u5206\u304c\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u307e\u308c\u307e\u3059\u3002   <\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4110\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-2.webp\" alt=\"\u30d9\u30c8\u30ca\u30e0\u7a0e\u5236\u6539\u6b63\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\uff082025\u5e7411\u6708\uff09\u2015 VAT\u30fbPIT\u30fb\u52b4\u50cd\u653f\u7b56 \u2015 Vina TPT\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-2.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-2-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-2-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-2-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-2-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Newsletter-Vietnam-Tax-Policy-Updates-November-2025-VAT-PIT-and-Labor-Vina-TPT-2-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/p>\n<h2><strong>3. \u52b4\u52d9 <\/strong><\/h2>\n<h3>3.1. 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style=\"text-align: center;\"><span class=\"text\"><a class=\"button alert is-bevel text-is-link\" rel=\"noopener noreferrer\" style=\"border-radius:99px;\">\n\t\t<span>\u7121\u6599\u76f8\u8ac7\u306e\u3054\u4e88\u7d04\u306f\u3053\u3061\u3089<\/span>\n\t<\/a>\n<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1847\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-1-scaled.webp\" alt=\"Vina TPT\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\" width=\"2560\" height=\"1067\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-1-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-1-300x125.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-1-1024x427.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-1-768x320.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-1-1536x640.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-1-2048x853.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<\/div>\n<\/article>\n<\/div>\n<div class=\"pointer-events-none h-px w-px absolute bottom-0\" aria-hidden=\"true\" data-edge=\"true\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>2025\u5e7411\u6708\u306e\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u3067\u306f\u3001\u4f01\u696d\u304c\u6ce8\u8996\u3059\u3079\u304d\u30d9\u30c8\u30ca\u30e0\u7a0e\u5236\u306e\u4e3b\u8981\u306a\u6539\u6b63\u70b9\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002\u91cd\u70b9\u9805\u76ee\u306f\u3001\u8f38\u51fa\u6d3b\u52d5\u306b\u95a2\u9023\u3059\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u898f\u5236\u3001\u9084\u4ed8\u30e1\u30ab\u30cb\u30ba\u30e0\u3001\u5f37\u5236\u57f7\u884c\u671f\u9593\u4e2d\u306e\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u4f7f\u7528\u3001\u304a\u3088\u3073&#8230;<\/p>\n","protected":false},"author":5,"featured_media":6926,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[931,940,930],"tags":[1099,1162,1163,1164,1167,1169,1165,1170,1168,1166],"class_list":{"0":"post-7183","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-931","8":"category-940","9":"category-930","10":"tag-vat","11":"tag-1162","12":"tag-1163","13":"tag-pit2025","15":"tag-1169","16":"tag-1165","18":"tag-1168"},"_links":{"self":[{"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/posts\/7183","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/comments?post=7183"}],"version-history":[{"count":4,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/posts\/7183\/revisions"}],"predecessor-version":[{"id":7187,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/posts\/7183\/revisions\/7187"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/media\/6926"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/media?parent=7183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/categories?post=7183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/tags?post=7183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}