{"id":20591,"date":"2026-07-19T09:51:40","date_gmt":"2026-07-19T02:51:40","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/ja\/?post_type=japan-news&#038;p=20591"},"modified":"2026-07-19T09:52:42","modified_gmt":"2026-07-19T02:52:42","slug":"2026%e5%b9%b4%e3%81%8b%e3%82%89%e9%81%a9%e7%94%a8%e3%81%95%e3%82%8c%e3%82%8b%e7%b5%a6%e4%b8%8e%e3%83%bb%e8%b3%83%e9%87%91%e3%81%ab%e4%bf%82%e3%82%8b%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e","status":"publish","type":"japan-news","link":"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2026%e5%b9%b4%e3%81%8b%e3%82%89%e9%81%a9%e7%94%a8%e3%81%95%e3%82%8c%e3%82%8b%e7%b5%a6%e4%b8%8e%e3%83%bb%e8%b3%83%e9%87%91%e3%81%ab%e4%bf%82%e3%82%8b%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e\/","title":{"rendered":"2026\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u7d66\u4e0e\u30fb\u8cc3\u91d1\u306b\u4fc2\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u4e3b\u306a\u6539\u6b63\u70b9"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #002d62;color:#002d62\" 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: #002d62;color:#002d62\" 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 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2026%e5%b9%b4%e3%81%8b%e3%82%89%e9%81%a9%e7%94%a8%e3%81%95%e3%82%8c%e3%82%8b%e7%b5%a6%e4%b8%8e%e3%83%bb%e8%b3%83%e9%87%91%e3%81%ab%e4%bf%82%e3%82%8b%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e\/#1-%E6%9C%AC%E4%BA%BA%E6%8E%A7%E9%99%A4%E3%81%8A%E3%82%88%E3%81%B3%E6%89%B6%E9%A4%8A%E8%A6%AA%E6%97%8F%E6%8E%A7%E9%99%A4%E9%A1%8D%E3%81%AE%E5%A4%89%E6%9B%B4\" >1. \u672c\u4eba\u63a7\u9664\u304a\u3088\u3073\u6276\u990a\u89aa\u65cf\u63a7\u9664\u984d\u306e\u5909\u66f4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2026%e5%b9%b4%e3%81%8b%e3%82%89%e9%81%a9%e7%94%a8%e3%81%95%e3%82%8c%e3%82%8b%e7%b5%a6%e4%b8%8e%e3%83%bb%e8%b3%83%e9%87%91%e3%81%ab%e4%bf%82%e3%82%8b%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e\/#2-%E7%B4%AF%E9%80%B2%E7%A8%8E%E7%8E%87%E8%A1%A8%E3%82%927%E6%AE%B5%E9%9A%8E%E3%81%8B%E3%82%895%E6%AE%B5%E9%9A%8E%E3%81%AB%E7%B0%A1%E7%B4%A0%E5%8C%96\" >2. \u7d2f\u9032\u7a0e\u7387\u8868\u30927\u6bb5\u968e\u304b\u30895\u6bb5\u968e\u306b\u7c21\u7d20\u5316<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2026%e5%b9%b4%e3%81%8b%e3%82%89%e9%81%a9%e7%94%a8%e3%81%95%e3%82%8c%e3%82%8b%e7%b5%a6%e4%b8%8e%e3%83%bb%e8%b3%83%e9%87%91%e3%81%ab%e4%bf%82%e3%82%8b%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e\/#3-%E5%8C%BB%E7%99%82%E8%B2%BB%E3%81%8A%E3%82%88%E3%81%B3%E6%95%99%E8%82%B2%E8%B2%BB%E3%81%AB%E4%BF%82%E3%82%8B%E6%8E%A7%E9%99%A4%E3%81%AE%E6%96%B0%E8%A8%AD\" >3. \u533b\u7642\u8cbb\u304a\u3088\u3073\u6559\u80b2\u8cbb\u306b\u4fc2\u308b\u63a7\u9664\u306e\u65b0\u8a2d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2026%e5%b9%b4%e3%81%8b%e3%82%89%e9%81%a9%e7%94%a8%e3%81%95%e3%82%8c%e3%82%8b%e7%b5%a6%e4%b8%8e%e3%83%bb%e8%b3%83%e9%87%91%e3%81%ab%e4%bf%82%e3%82%8b%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e\/#4-%E6%99%82%E9%96%93%E5%A4%96%E5%8A%B4%E5%83%8D%E3%81%8A%E3%82%88%E3%81%B3%E6%B7%B1%E5%A4%9C%E5%8A%B4%E5%83%8D%E3%81%AE%E7%B5%A6%E4%B8%8E%E3%81%AB%E4%BF%82%E3%82%8B%E5%80%8B%E4%BA%BA%E6%89%80%E5%BE%97%E7%A8%8E%E3%81%AE%E9%9D%9E%E8%AA%B2%E7%A8%8E%E6%8E%AA%E7%BD%AE\" >4. \u6642\u9593\u5916\u52b4\u50cd\u304a\u3088\u3073\u6df1\u591c\u52b4\u50cd\u306e\u7d66\u4e0e\u306b\u4fc2\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2026%e5%b9%b4%e3%81%8b%e3%82%89%e9%81%a9%e7%94%a8%e3%81%95%e3%82%8c%e3%82%8b%e7%b5%a6%e4%b8%8e%e3%83%bb%e8%b3%83%e9%87%91%e3%81%ab%e4%bf%82%e3%82%8b%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e\/#5-%E3%82%B7%E3%83%95%E3%83%88%E4%B8%AD%E3%81%AE%E9%A3%9F%E4%BA%8B%E6%89%8B%E5%BD%93%E3%81%8A%E3%82%88%E3%81%B3%E6%98%BC%E9%A3%9F%E6%89%8B%E5%BD%93%E3%81%AE%E9%9D%9E%E8%AA%B2%E7%A8%8E%E9%99%90%E5%BA%A6%E9%A1%8D%E3%81%AE%E5%BC%95%E4%B8%8A%E3%81%92\" >5. \u30b7\u30d5\u30c8\u4e2d\u306e\u98df\u4e8b\u624b\u5f53\u304a\u3088\u3073\u663c\u98df\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2026%e5%b9%b4%e3%81%8b%e3%82%89%e9%81%a9%e7%94%a8%e3%81%95%e3%82%8c%e3%82%8b%e7%b5%a6%e4%b8%8e%e3%83%bb%e8%b3%83%e9%87%91%e3%81%ab%e4%bf%82%e3%82%8b%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e\/#6-%E6%B3%95%E5%AE%9A%E9%A1%8D%E3%82%92%E8%B6%85%E3%81%88%E3%82%8B%E9%80%80%E8%81%B7%E6%89%8B%E5%BD%93%E3%81%8A%E3%82%88%E3%81%B3%E5%A4%B1%E8%81%B7%E6%89%8B%E5%BD%93%E3%82%92%E8%AA%B2%E7%A8%8E%E6%89%80%E5%BE%97%E3%81%8B%E3%82%89%E9%99%A4%E5%A4%96\" >6. \u6cd5\u5b9a\u984d\u3092\u8d85\u3048\u308b\u9000\u8077\u624b\u5f53\u304a\u3088\u3073\u5931\u8077\u624b\u5f53\u3092\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u9664\u5916<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2026%e5%b9%b4%e3%81%8b%e3%82%89%e9%81%a9%e7%94%a8%e3%81%95%e3%82%8c%e3%82%8b%e7%b5%a6%e4%b8%8e%e3%83%bb%e8%b3%83%e9%87%91%e3%81%ab%e4%bf%82%e3%82%8b%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e\/#7-%E8%87%A8%E6%99%82%E6%89%80%E5%BE%97%E3%81%AB%E5%AF%BE%E3%81%99%E3%82%8B10%EF%BC%85%E6%BA%90%E6%B3%89%E5%BE%B4%E5%8F%8E%E5%9F%BA%E6%BA%96%E9%A1%8D%E3%81%AE%E5%BC%95%E4%B8%8A%E3%81%92\" >7. \u81e8\u6642\u6240\u5f97\u306b\u5bfe\u3059\u308b10\uff05\u6e90\u6cc9\u5fb4\u53ce\u57fa\u6e96\u984d\u306e\u5f15\u4e0a\u3052<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2026%e5%b9%b4%e3%81%8b%e3%82%89%e9%81%a9%e7%94%a8%e3%81%95%e3%82%8c%e3%82%8b%e7%b5%a6%e4%b8%8e%e3%83%bb%e8%b3%83%e9%87%91%e3%81%ab%e4%bf%82%e3%82%8b%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e\/#8-0172026%E3%82%88%E3%82%8A%E5%89%8D%E3%81%AB%E6%8F%90%E5%87%BA%E3%81%97%E3%81%9F%E6%9C%88%E6%AC%A1%E3%83%BB%E5%9B%9B%E5%8D%8A%E6%9C%9F%E7%A8%8E%E5%8B%99%E7%94%B3%E5%91%8A%E6%9B%B8%E3%81%AE%E5%86%8D%E6%8F%90%E5%87%BA%E3%81%AF%E4%B8%8D%E8%A6%81\" >8. 01\/7\/2026\u3088\u308a\u524d\u306b\u63d0\u51fa\u3057\u305f\u6708\u6b21\u30fb\u56db\u534a\u671f\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u518d\u63d0\u51fa\u306f\u4e0d\u8981<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"1-%E6%9C%AC%E4%BA%BA%E6%8E%A7%E9%99%A4%E3%81%8A%E3%82%88%E3%81%B3%E6%89%B6%E9%A4%8A%E8%A6%AA%E6%97%8F%E6%8E%A7%E9%99%A4%E9%A1%8D%E3%81%AE%E5%A4%89%E6%9B%B4\"><\/span>1. \u672c\u4eba\u63a7\u9664\u304a\u3088\u3073\u6276\u990a\u89aa\u65cf\u63a7\u9664\u984d\u306e\u5909\u66f4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em>01\/01\/2026\u304b\u3089\u9069\u7528\uff082026\u5e74\u8ab2\u7a0e\u5e74\u5ea6\uff09<\/em><\/p>\n<div style=\"overflow-x: auto; width: 100%;\">\n<table style=\"border-collapse: collapse; width: 100%; border: 1px solid #d0d0d0;\" border=\"1\">\n<tbody>\n<tr style=\"background-color: #f5a800;\">\n<td style=\"width: 34%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u63a7\u9664\u533a\u5206<\/strong><\/td>\n<td style=\"width: 33%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u65e7\u57fa\u6e96<\/strong><\/td>\n<td style=\"width: 33%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u65b0\u57fa\u6e96<\/strong><\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"width: 34%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u7d0d\u7a0e\u8005\u672c\u4eba\u63a7\u9664<\/strong><\/td>\n<td style=\"width: 33%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">\u6708\u984d1,100\u4e07VND<\/td>\n<td style=\"width: 33%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">\u6708\u984d1,550\u4e07VND<\/td>\n<\/tr>\n<tr style=\"background-color: #eeeeee;\">\n<td style=\"width: 34%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u6276\u990a\u89aa\u65cf\u63a7\u9664<\/strong><\/td>\n<td style=\"width: 33%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">\u6708\u984d440\u4e07VND<\/td>\n<td style=\"width: 33%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">\u6708\u984d620\u4e07VND<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u653f\u4ee4\u7b2c253\u53f7\u3067\u306f\u3001<strong>\u6276\u990a\u89aa\u65cf\u306e\u7bc4\u56f2\u3082\u62e1\u5927<\/strong>\u3055\u308c\u3066\u3044\u307e\u3059\u300218\u6b73\u672a\u6e80\u306e\u5b50\u306b\u52a0\u3048\u300118\u6b73\u4ee5\u4e0a\u306e\u5b50\u306b\u3064\u3044\u3066\u3082\u3001\u6c11\u4e8b\u884c\u70ba\u80fd\u529b\u3092\u6b20\u304f\u5834\u5408\u3001\u969c\u5bb3\u304c\u3042\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u5c31\u52b4\u4e0d\u80fd\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u5f93\u524d\u306f\u3001\u969c\u5bb3\u304c\u3042\u308a\u3001\u304b\u3064\u5c31\u52b4\u4e0d\u80fd\u3067\u3042\u308b\u5b50\u306b\u9650\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u6276\u990a\u89aa\u65cf\u306e\u5f53\u8a72\u5e74\u306b\u304a\u3051\u308b\u3059\u3079\u3066\u306e\u6240\u5f97\u6e90\u304b\u3089\u7b97\u5b9a\u3057\u305f\u6708\u5e73\u5747\u6240\u5f97\u306f\u3001<strong>300\u4e07VND\u4ee5\u4e0b<\/strong>\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5f93\u524d\u306e\u57fa\u6e96\u306f100\u4e07VND\u4ee5\u4e0b\u3067\u3057\u305f\u3002<\/p>\n<p><strong>\u6cd5\u7684\u6839\u62e0\uff1a<\/strong>\u6c7a\u8b70\u7b2c110\/2025\/UBTVQH15\u53f7\u30012025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\uff08\u6cd5\u5f8b\u7b2c109\/2025\/QH15\u53f7\uff09\u3002\u6276\u990a\u89aa\u65cf\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\uff1a\u653f\u4ee4\u7b2c253\/2026\/ND-CP\u53f7\u7b2c47\u6761\u7b2c2\u9805\u304a\u3088\u3073\u901a\u9054\u7b2c87\/2026\/TT-BTC\u53f7\u7b2c3\u6761\u7b2c1\u9805<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2-%E7%B4%AF%E9%80%B2%E7%A8%8E%E7%8E%87%E8%A1%A8%E3%82%927%E6%AE%B5%E9%9A%8E%E3%81%8B%E3%82%895%E6%AE%B5%E9%9A%8E%E3%81%AB%E7%B0%A1%E7%B4%A0%E5%8C%96\"><\/span>2. \u7d2f\u9032\u7a0e\u7387\u8868\u30927\u6bb5\u968e\u304b\u30895\u6bb5\u968e\u306b\u7c21\u7d20\u5316<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em>01\/01\/2026\u304b\u3089\u9069\u7528\uff082026\u5e74\u8ab2\u7a0e\u5e74\u5ea6\uff09<\/em><\/p>\n<div style=\"overflow-x: auto; width: 100%;\">\n<table style=\"border-collapse: collapse; width: 100%; border: 1px solid #d0d0d0;\" border=\"1\">\n<tbody>\n<tr style=\"background-color: #f5a800;\">\n<td style=\"width: 10%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u533a\u5206<\/strong><\/td>\n<td style=\"width: 32%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u6708\u6b21\u8ab2\u7a0e\u6240\u5f97\uff08\u767e\u4e07VND\uff09<\/strong><\/td>\n<td style=\"width: 38%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u5e74\u9593\u8ab2\u7a0e\u6240\u5f97\uff08\u767e\u4e07VND\uff09<\/strong><\/td>\n<td style=\"width: 20%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u7a0e\u7387<\/strong><\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"width: 10%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">1<\/td>\n<td style=\"width: 32%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">10\u4ee5\u4e0b<\/td>\n<td style=\"width: 38%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">120\u4ee5\u4e0b<\/td>\n<td style=\"width: 20%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">5%<\/td>\n<\/tr>\n<tr style=\"background-color: #eeeeee;\">\n<td style=\"width: 10%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">2<\/td>\n<td style=\"width: 32%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">10\u8d8530\u4ee5\u4e0b<\/td>\n<td style=\"width: 38%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">120\u8d85360\u4ee5\u4e0b<\/td>\n<td style=\"width: 20%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">10%<\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"width: 10%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">3<\/td>\n<td style=\"width: 32%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">30\u8d8560\u4ee5\u4e0b<\/td>\n<td style=\"width: 38%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">360\u8d85720\u4ee5\u4e0b<\/td>\n<td style=\"width: 20%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">20%<\/td>\n<\/tr>\n<tr style=\"background-color: #eeeeee;\">\n<td style=\"width: 10%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">4<\/td>\n<td style=\"width: 32%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">60\u8d85100\u4ee5\u4e0b<\/td>\n<td style=\"width: 38%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">720\u8d851,200\u4ee5\u4e0b<\/td>\n<td style=\"width: 20%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">30%<\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"width: 10%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">5<\/td>\n<td style=\"width: 32%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">100\u8d85<\/td>\n<td style=\"width: 38%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">1,200\u8d85<\/td>\n<td style=\"width: 20%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>\u6cd5\u7684\u6839\u62e0\uff1a<\/strong>2025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\uff08\u6cd5\u5f8b\u7b2c109\/2025\/QH15\u53f7\uff09\u7b2c9\u6761\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3-%E5%8C%BB%E7%99%82%E8%B2%BB%E3%81%8A%E3%82%88%E3%81%B3%E6%95%99%E8%82%B2%E8%B2%BB%E3%81%AB%E4%BF%82%E3%82%8B%E6%8E%A7%E9%99%A4%E3%81%AE%E6%96%B0%E8%A8%AD\"><\/span>3. \u533b\u7642\u8cbb\u304a\u3088\u3073\u6559\u80b2\u8cbb\u306b\u4fc2\u308b\u63a7\u9664\u306e\u65b0\u8a2d<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em>\u5c45\u4f4f\u8005\u306b\u3064\u3044\u30662026\u5e74\u8ab2\u7a0e\u5e74\u5ea6\u304b\u3089\u9069\u7528<\/em><\/p>\n<p>\u5c45\u4f4f\u8005\u306f\u3001<strong>\u672c\u4eba\u304a\u3088\u3073\u6276\u990a\u89aa\u65cf<\/strong>\u306e\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u533b\u7642\u8cbb\u306a\u3089\u3073\u306b\u6559\u80b2\u30fb\u7814\u4fee\u8cbb\u3092\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div style=\"overflow-x: auto; width: 100%;\">\n<table style=\"border-collapse: collapse; width: 100%; border: 1px solid #d0d0d0;\" border=\"1\">\n<tbody>\n<tr style=\"background-color: #f5a800;\">\n<td style=\"width: 24%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u652f\u51fa\u9805\u76ee<\/strong><\/td>\n<td style=\"width: 26%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u63a7\u9664\u4e0a\u9650\u984d<\/strong><\/td>\n<td style=\"width: 50%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u8981\u4ef6<\/strong><\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"width: 24%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\"><strong>\u8a3a\u5bdf\u30fb\u6cbb\u7642\u8cbb<\/strong><\/td>\n<td style=\"width: 26%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\">\u5e74\u95932,300\u4e07VND<\/td>\n<td style=\"width: 50%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\">\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306e\u533b\u7642\u6a5f\u95a2\u3067\u767a\u751f\u3057\u3001\u5065\u5eb7\u4fdd\u967a\u306e\u7d66\u4ed8\u5bfe\u8c61\u30ea\u30b9\u30c8\u306b\u542b\u307e\u308c\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr style=\"background-color: #eeeeee;\">\n<td style=\"width: 24%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\"><strong>\u6559\u80b2\u30fb\u7814\u4fee\u8cbb<\/strong><\/td>\n<td style=\"width: 26%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\">\u5e74\u95932,400\u4e07VND<\/td>\n<td style=\"width: 50%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\">\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306e\u6559\u80b2\u30fb\u7814\u4fee\u6a5f\u95a2\u3067\u767a\u751f\u3059\u308b\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>\u91cd\u8981\u306a\u7559\u610f\u4e8b\u9805\uff1a<\/strong><\/p>\n<ul>\n<li>\u652f\u51fa\u304c\u5065\u5eb7\u4fdd\u967a\u306e\u7d66\u4ed8\u5bfe\u8c61\u4e00\u89a7\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u8981\u4ef6\u3067\u3042\u308a\u3001\u5b9f\u52d9\u4e0a\u306e\u5927\u304d\u306a\u5236\u7d04\u3068\u306a\u308a\u307e\u3059\u3002\u3059\u3079\u3066\u306e\u8a3a\u5bdf\u30fb\u6cbb\u7642\u8cbb\u306b\u4fc2\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u5f53\u8a72\u652f\u51fa\u306f\u3001\u7d44\u7e54\u307e\u305f\u306f\u500b\u4eba\u306b\u3088\u308b\u52a9\u6210\u3001\u652f\u63f4\u3082\u3057\u304f\u306f\u4ee3\u7406\u652f\u6255\u3001\u56fd\u5bb6\u4e88\u7b97\u3001\u793e\u4f1a\u4fdd\u967a\u57fa\u91d1\u3001\u5065\u5eb7\u4fdd\u967a\u57fa\u91d1\u3001\u305d\u306e\u4ed6\u3044\u304b\u306a\u308b\u5f62\u614b\u306e\u4fdd\u967a\u7d66\u4ed8\u3092\u542b\u3081\u3001\u4ed6\u306e\u8ca1\u6e90\u304b\u3089\u88dc\u586b\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li>\u652f\u51fa\u306f\u767a\u751f\u3057\u305f\u5e74\u306b\u63a7\u9664\u3055\u308c\u3001<strong>\u7fcc\u5e74\u3078\u7e70\u308a\u8d8a\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/strong>\u3002<\/li>\n<li>\u9069\u6cd5\u306a\u30a4\u30f3\u30dc\u30a4\u30b9\u304a\u3088\u3073\u8a3c\u6191\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li>\u3053\u306e\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u5f93\u696d\u54e1\u304c<strong>\u7a0e\u52d9\u5f53\u5c40\u306b\u76f4\u63a5\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046<\/strong>\u5fc5\u8981\u304c\u3042\u308a\u3001\u96c7\u7528\u4e3b\u306b\u59d4\u4efb\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<p><strong>\u6cd5\u7684\u6839\u62e0\uff1a<\/strong>\u653f\u4ee4\u7b2c253\/2026\/ND-CP\u53f7\u7b2c49\u6761\u7b2c2\u9805<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4-%E6%99%82%E9%96%93%E5%A4%96%E5%8A%B4%E5%83%8D%E3%81%8A%E3%82%88%E3%81%B3%E6%B7%B1%E5%A4%9C%E5%8A%B4%E5%83%8D%E3%81%AE%E7%B5%A6%E4%B8%8E%E3%81%AB%E4%BF%82%E3%82%8B%E5%80%8B%E4%BA%BA%E6%89%80%E5%BE%97%E7%A8%8E%E3%81%AE%E9%9D%9E%E8%AA%B2%E7%A8%8E%E6%8E%AA%E7%BD%AE\"><\/span>4. \u6642\u9593\u5916\u52b4\u50cd\u304a\u3088\u3073\u6df1\u591c\u52b4\u50cd\u306e\u7d66\u4e0e\u306b\u4fc2\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em>\u5c45\u4f4f\u8005\uff1a01\/01\/2026\u304b\u3089\u3001\u975e\u5c45\u4f4f\u8005\uff1a01\/7\/2026\u304b\u3089<\/em><\/p>\n<p>\u3053\u308c\u306f\u5358\u306a\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u8ffd\u52a0\u3067\u306f\u306a\u304f\u3001<strong>\u629c\u672c\u7684\u306a<\/strong>\u5909\u66f4\u3067\u3059\u3002<\/p>\n<div style=\"overflow-x: auto; width: 100%;\">\n<table style=\"border-collapse: collapse; width: 100%; border: 1px solid #d0d0d0;\" border=\"1\">\n<tbody>\n<tr style=\"background-color: #f5a800;\">\n<td style=\"width: 23%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><\/td>\n<td style=\"width: 38.5%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u5f93\u524d\u898f\u5b9a\uff082007\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\uff09<\/strong><\/td>\n<td style=\"width: 38.5%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u65b0\u898f\u5b9a\uff082025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u53ca\u3073\u653f\u4ee4\u7b2c253\u53f7\uff09<\/strong><\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"width: 23%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\"><strong>\u514d\u7a0e\u7bc4\u56f2<\/strong><\/td>\n<td style=\"width: 38.5%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\">\u901a\u5e38\u306e\u65e5\u4e2d\u52e4\u52d9\u53c8\u306f\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u8cc3\u91d1\u3092\u4e0a\u56de\u308b\u90e8\u5206\u306e\u307f\u514d\u7a0e<\/td>\n<td style=\"width: 38.5%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\">\u6642\u9593\u5916\u52e4\u52d9\u53ca\u3073\u6df1\u591c\u52e4\u52d9\u306b\u4fc2\u308b\u7d66\u4e0e\u30fb\u8cc3\u91d1\u306e\u5168\u984d\u3092\u514d\u7a0e<\/td>\n<\/tr>\n<tr style=\"background-color: #eeeeee;\">\n<td style=\"width: 23%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\"><strong>\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/td>\n<td style=\"width: 38.5%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\">\u901a\u5e38\u306e\u6642\u9593\u7d66\u306b\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3068\u8d85\u904e\u90e8\u5206\u3092\u533a\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f<\/td>\n<td style=\"width: 38.5%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\">\u533a\u5206\u4e0d\u8981<\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"width: 23%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\"><strong>\u672a\u6d88\u5316\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306b\u5bfe\u3059\u308b\u652f\u6255<\/strong><\/td>\n<td style=\"width: 38.5%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\">\u898f\u5b9a\u306a\u3057<\/td>\n<td style=\"width: 38.5%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: left; color: #000000;\">\u514d\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>\u9069\u7528\u6761\u4ef6\uff1a<\/strong><\/p>\n<ul>\n<li>\u6df1\u591c\u52b4\u50cd\u304a\u3088\u3073\u6642\u9593\u5916\u52b4\u50cd\u306f\u3001<strong>\u52b4\u50cd\u6cd5\u306b\u5b9a\u3081\u308b\u6761\u4ef6\u304a\u3088\u3073\u52b4\u50cd\u6642\u9593\u306e\u4e0a\u9650\u3092\u9075\u5b88<\/strong>\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u6df1\u591c\u52b4\u50cd\u6642\u9593\u306f<strong>22\u6642\u304b\u3089\u7fcc\u65e56\u6642\u307e\u3067<\/strong>\u3068\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6642\u9593\u5e2f\u4ee5\u5916\u306e\u591c\u52e4\u624b\u5f53\u3067\u3001\u6642\u9593\u5916\u52b4\u50cd\u624b\u5f53\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u306f\u3001<strong>\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916<\/strong>\u3067\u3059\u3002<\/li>\n<li>\u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\u304a\u3088\u3073\u4f01\u696d\u306f\u3001\u6df1\u591c\u52b4\u50cd\u30fb\u6642\u9593\u5916\u52b4\u50cd\u306e\u6642\u9593\u3068\u5bfe\u5fdc\u3059\u308b\u652f\u7d66\u984d\u3092\u660e\u8a18\u3057\u305f<strong>\u660e\u7d30\u8868\u3092\u4f5c\u6210<\/strong>\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u660e\u7d30\u8868\u306f\u652f\u6255\u8005\u304c\u4fdd\u7ba1\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8981\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u500b\u5225\u306e\u660e\u7d30\u8868\u3092\u4f5c\u6210\u3057\u306a\u3044\u5834\u5408\u3001\u652f\u6255\u8005\u306f<strong>\u7d66\u4e0e\u53f0\u5e33\u3001\u52e4\u6020\u8868\u3001\u52b4\u50cd\u5951\u7d04\u66f8<\/strong>\u305d\u306e\u4ed6\u306e\u9069\u6cd5\u306a\u66f8\u985e\u306b\u3088\u308a\u652f\u7d66\u984d\u3092\u7acb\u8a3c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<p>\u6cd5\u5b9a\u4e0a\u9650\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f<strong>\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093<\/strong>\u3002\u6df1\u591c\u52b4\u50cd\u624b\u5f53\u3001\u6642\u9593\u5916\u52b4\u50cd\u624b\u5f53\u307e\u305f\u306f<strong>\u672a\u6d88\u5316\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306b\u5bfe\u3059\u308b\u652f\u6255\u984d<\/strong>\u304c\u6cd5\u5b9a\u4e0a\u9650\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u305d\u306e\u8d85\u904e\u5206\u306f\u8ab2\u7a0e\u6240\u5f97\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u6cd5\u7684\u6839\u62e0\uff1a<\/strong>2025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c4\u6761\u7b2c8\u9805\u3001\u653f\u4ee4\u7b2c253\/2026\/ND-CP\u53f7\u7b2c26\u6761\u3002\u6642\u9593\u5916\u30fb\u6df1\u591c\u52b4\u50cd\u306e\u8cc3\u91d1\u7387\uff1a2019\u5e74\u52b4\u50cd\u6cd5\u7b2c98\u6761\u3001<strong>\u672a\u6d88\u5316<\/strong>\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306b\u5bfe\u3059\u308b<strong>\u652f\u6255<\/strong>\uff1a2019\u5e74\u52b4\u50cd\u6cd5\u7b2c113\u6761\u7b2c3\u9805\u3002\u8ffd\u52a0\u53c2\u8003\u8cc7\u6599\uff1a\u30cb\u30f3\u30d3\u30f3\u7701\u7a0e\u52d9\u5f53\u5c40\u304c26\/5\/2026\u4ed8\u3067\u767a\u884c\u3057\u305f\u516c\u6587\u66f8\u7b2c7077\/NBI-QLDN3\u53f7\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"5-%E3%82%B7%E3%83%95%E3%83%88%E4%B8%AD%E3%81%AE%E9%A3%9F%E4%BA%8B%E6%89%8B%E5%BD%93%E3%81%8A%E3%82%88%E3%81%B3%E6%98%BC%E9%A3%9F%E6%89%8B%E5%BD%93%E3%81%AE%E9%9D%9E%E8%AA%B2%E7%A8%8E%E9%99%90%E5%BA%A6%E9%A1%8D%E3%81%AE%E5%BC%95%E4%B8%8A%E3%81%92\"><\/span>5. \u30b7\u30d5\u30c8\u4e2d\u306e\u98df\u4e8b\u624b\u5f53\u304a\u3088\u3073\u663c\u98df\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em>01\/7\/2026\u304b\u3089\u9069\u7528<\/em><\/p>\n<div style=\"overflow-x: auto; width: 100%;\">\n<table style=\"border-collapse: collapse; width: 100%; border: 1px solid #d0d0d0;\" border=\"1\">\n<tbody>\n<tr style=\"background-color: #f5a800;\">\n<td style=\"width: 28%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><\/td>\n<td style=\"width: 36%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u65e7\u57fa\u6e96<\/strong><\/td>\n<td style=\"width: 36%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u65b0\u57fa\u6e96<\/strong><\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"width: 28%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u73fe\u91d1\u652f\u7d66<\/strong><\/td>\n<td style=\"width: 36%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">1\u4eba\u5f53\u305f\u308a\u6708\u984d73\u4e07VND<\/td>\n<td style=\"width: 36%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">1\u4eba\u5f53\u305f\u308a\u6708\u984d120\u4e07VND<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u4e0a\u8a18\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u307f\u304c\u8ab2\u7a0e\u6240\u5f97\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u96c7\u7528\u4e3b\u304c<strong>\u98df\u4e8b\u3092\u73fe\u7269\u3067\u63d0\u4f9b\u3059\u308b<\/strong>\u5834\u5408\uff08\u81ea\u793e\u8abf\u7406\u3001\u98df\u4e8b\u306e\u8cfc\u5165\u307e\u305f\u306f\u98df\u4e8b\u5238\u306e\u4ea4\u4ed8\uff09\u3001<strong>\u91d1\u984d\u4e0a\u9650\u306f\u8a2d\u3051\u3089\u308c\u305a<\/strong>\u3001\u5f53\u8a72\u7d66\u4ed8\u306f\u500b\u4eba\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u7b97\u5165\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u6cd5\u7684\u6839\u62e0\uff1a<\/strong>\u653f\u4ee4\u7b2c253\/2026\/ND-CP\u53f7\u7b2c8\u6761\u7b2c2\u9805g\u53f7\u3002\u9069\u7528\u958b\u59cb\u65e5\u306f\u540c\u653f\u4ee4\u7b2c69\u6761\u7b2c1\u9805b\u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"6-%E6%B3%95%E5%AE%9A%E9%A1%8D%E3%82%92%E8%B6%85%E3%81%88%E3%82%8B%E9%80%80%E8%81%B7%E6%89%8B%E5%BD%93%E3%81%8A%E3%82%88%E3%81%B3%E5%A4%B1%E8%81%B7%E6%89%8B%E5%BD%93%E3%82%92%E8%AA%B2%E7%A8%8E%E6%89%80%E5%BE%97%E3%81%8B%E3%82%89%E9%99%A4%E5%A4%96\"><\/span>6. \u6cd5\u5b9a\u984d\u3092\u8d85\u3048\u308b\u9000\u8077\u624b\u5f53\u304a\u3088\u3073\u5931\u8077\u624b\u5f53\u3092\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u9664\u5916<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em>\u5c45\u4f4f\u8005\uff1a2026\u5e74\u8ab2\u7a0e\u5e74\u5ea6\u304b\u3089\u9069\u7528<\/em><\/p>\n<p>\u4f01\u696d\u304c<strong>\u8ca1\u52d9\u898f\u7a0b\u3001\u793e\u5185\u898f\u7a0b\u3001\u52b4\u50cd\u5951\u7d04\u307e\u305f\u306f\u52b4\u50cd\u5354\u7d04<\/strong>\u306b\u304a\u3044\u3066\u3001\u52b4\u50cd\u6cd5\u4e0a\u306e\u6c34\u6e96\u3092\u4e0a\u56de\u308b\u9000\u8077\u624b\u5f53\u307e\u305f\u306f\u5931\u8077\u624b\u5f53\u3092\u5177\u4f53\u7684\u306b\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u3001\u5b9f\u969b\u306b\u652f\u7d66\u3055\u308c\u305f\u6cd5\u5b9a\u6c34\u6e96\u306e\u8d85\u904e\u90e8\u5206\u3082\u8ab2\u7a0e\u6240\u5f97\u304b\u3089<strong>\u9664\u5916\u3055\u308c\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u5f93\u524d\u3001\u9000\u8077\u624b\u5f53\u304a\u3088\u3073\u5931\u8077\u624b\u5f53\u306f\u3001\u52b4\u50cd\u6cd5\u304a\u3088\u3073\u793e\u4f1a\u4fdd\u967a\u6cd5\u306b\u5b9a\u3081\u308b\u91d1\u984d\u307e\u3067\u306e\u307f\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3001\u8d85\u904e\u5206\u306b\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u524d\u63d0\u6761\u4ef6\uff1a<\/strong>\u4f01\u696d\u5185\u306b\u66f8\u9762\u306b\u3088\u308b\u6839\u62e0\u898f\u5b9a\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u5bfe\u5fdc\u3059\u308b\u793e\u5185\u898f\u5b9a\u304c\u306a\u3044\u307e\u307e\u6cd5\u5b9a\u984d\u3092\u8d85\u3048\u3066\u652f\u7d66\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8d85\u904e\u5206\u306f\u5f15\u304d\u7d9a\u304d\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u6cd5\u7684\u6839\u62e0\uff1a<\/strong>\u653f\u4ee4\u7b2c253\/2026\/ND-CP\u53f7\u7b2c8\u6761\u7b2c3\u9805h\u53f7\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"7-%E8%87%A8%E6%99%82%E6%89%80%E5%BE%97%E3%81%AB%E5%AF%BE%E3%81%99%E3%82%8B10%EF%BC%85%E6%BA%90%E6%B3%89%E5%BE%B4%E5%8F%8E%E5%9F%BA%E6%BA%96%E9%A1%8D%E3%81%AE%E5%BC%95%E4%B8%8A%E3%81%92\"><\/span>7. \u81e8\u6642\u6240\u5f97\u306b\u5bfe\u3059\u308b10\uff05\u6e90\u6cc9\u5fb4\u53ce\u57fa\u6e96\u984d\u306e\u5f15\u4e0a\u3052<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em>01\/7\/2026\u304b\u3089\u9069\u7528<\/em><\/p>\n<div style=\"overflow-x: auto; width: 100%;\">\n<table style=\"border-collapse: collapse; width: 100%; border: 1px solid #d0d0d0;\" border=\"1\">\n<tbody>\n<tr style=\"background-color: #f5a800;\">\n<td style=\"width: 34%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><\/td>\n<td style=\"width: 33%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u65e7\u57fa\u6e96<\/strong><\/td>\n<td style=\"width: 33%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>\u65b0\u57fa\u6e96<\/strong><\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"width: 34%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\"><strong>10%\u6e90\u6cc9\u5fb4\u53ce\u57fa\u6e96\u984d<\/strong><\/td>\n<td style=\"width: 33%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">1\u56de\u306e\u652f\u6255\u984d\u304c200\u4e07VND\u4ee5\u4e0a<\/td>\n<td style=\"width: 33%; padding: 10px 15px; border: 1px solid #d0d0d0; vertical-align: top; text-align: center; color: #000000;\">1\u56de\u306e\u652f\u6255\u984d\u304c500\u4e07VND\u4ee5\u4e0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>\u9069\u7528\u5bfe\u8c61<\/strong>\uff1a\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\uff08<strong>\u652f\u6255\u8005<\/strong>\uff09\u304c\u3001\u52b4\u50cd\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u5951\u7d04\u671f\u9593\u304c3\u304b\u6708\u672a\u6e80\u3067\u3042\u308b\u5c45\u4f4f\u8005\uff08<strong>\u53d7\u9818\u8005<\/strong>\uff09\u306b\u5bfe\u3057\u3001\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u305d\u306e\u4ed6\u306e\u91d1\u92ad\u3092\u652f\u6255\u3046\u5834\u5408\uff08\u52b4\u50cd\u5951\u7d04\u7d42\u4e86\u5f8c\u306b\u5143\u5f93\u696d\u54e1\u3078\u6240\u5f97\u3092\u652f\u6255\u3046\u5834\u5408\u3092\u542b\u3080\uff09\u3002<\/p>\n<p><strong>\u8a93\u7d04\u66f8\u5236\u5ea6\uff1a<\/strong>\u500b\u4eba\u306e\u6240\u5f97\u304c10\uff05\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u307f\u3067\u3042\u308a\u3001<strong>\u672c\u4eba\u63a7\u9664\u304a\u3088\u3073\u6276\u990a\u89aa\u65cf\u63a7\u9664<\/strong>\u5f8c\u306e<strong>\u5408\u8a08<\/strong>\u8ab2\u7a0e\u6240\u5f97\u304c\u7d0d\u7a0e\u7fa9\u52d9\u306e\u767a\u751f\u3059\u308b\u6c34\u6e96\u3092\u4e0b\u56de\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3001\u6240\u5b9a\u69d8\u5f0f\u306e<strong>\u8a93\u7d04\u66f8<\/strong>\u3092\u6240\u5f97\u652f\u6255\u8005\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u5f53\u9762\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u308f\u306a\u3044\u53d6\u6271\u3044\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u5834\u5408\uff1a<\/strong>\u81e8\u6642\u6240\u5f97\u306e\u6708\u5e73\u5747\u984d\u304c1,500\u4e07VND\u4ee5\u4e0b\u3067\u3001\u304b\u306410\uff05\u304c\u6e90\u6cc9\u5fb4\u53ce\u6e08\u307f\u3067\u3042\u308b\u500b\u4eba\u306f\u3001\u5f53\u8a72\u6240\u5f97\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u6cd5\u7684\u6839\u62e0\uff1a<\/strong>\u653f\u4ee4\u7b2c253\/2026\/ND-CP\u53f7\u7b2c50\u6761\u7b2c2\u9805\uff08\u6e90\u6cc9\u5fb4\u53ce\u57fa\u6e96\u984d\u304a\u3088\u3073\u8a93\u7d04\u66f8\u5236\u5ea6\uff09\u3001\u540c\u653f\u4ee4\u7b2c51\u6761\uff08\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u306e\u5834\u5408\uff09\u3002\u5f93\u524d\u306e\u898f\u5b9a\uff1a\u653f\u4ee4\u7b2c65\/2013\/ND-CP\u53f7\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"8-0172026%E3%82%88%E3%82%8A%E5%89%8D%E3%81%AB%E6%8F%90%E5%87%BA%E3%81%97%E3%81%9F%E6%9C%88%E6%AC%A1%E3%83%BB%E5%9B%9B%E5%8D%8A%E6%9C%9F%E7%A8%8E%E5%8B%99%E7%94%B3%E5%91%8A%E6%9B%B8%E3%81%AE%E5%86%8D%E6%8F%90%E5%87%BA%E3%81%AF%E4%B8%8D%E8%A6%81\"><\/span>8. 01\/7\/2026\u3088\u308a\u524d\u306b\u63d0\u51fa\u3057\u305f\u6708\u6b21\u30fb\u56db\u534a\u671f\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u518d\u63d0\u51fa\u306f\u4e0d\u8981<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>01\/01\/2026\u304b\u308901\/7\/2026\u3088\u308a\u524d\u307e\u3067\u306e\u671f\u9593\u306b\u3001\u5f93\u524d\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u305f\u7d66\u4e0e\u30fb\u8cc3\u91d1\u306b\u4fc2\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u6708\u6b21\u307e\u305f\u306f\u56db\u534a\u671f\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u8abf\u6574\u306f2026\u5e74\u5206\u306e\u5e74\u6b21\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u306e\u307f\u884c\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u307e\u305f\u3001\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u30012025\u5e74\u8ab2\u7a0e\u5e74\u5ea6\u4ee5\u524d\u306e\u6276\u990a\u89aa\u65cf\u306e\u767b\u9332\u671f\u9650\u304a\u3088\u3073\u8a3c\u660e\u66f8\u985e\u306e\u63d0\u51fa\u671f\u9650\u306b\u3064\u3044\u3066\u306f\u3001\u653f\u4ee4\u7b2c253\u53f7\u306e\u65bd\u884c\u524d\u306b\u6709\u52b9\u3067\u3042\u3063\u305f\u898f\u5b9a\u304c\u5f15\u304d\u7d9a\u304d\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u6cd5\u7684\u6839\u62e0\uff1a<\/strong>\u653f\u4ee4\u7b2c253\/2026\/ND-CP\u53f7\u7b2c70\u6761\uff08\u7d4c\u904e\u63aa\u7f6e\uff09\u3002<\/p>\n<p><strong>\u6ce8\u8a18<\/strong>\uff1a2026\u5e747\u67081\u65e5\u3088\u308a\u3001\u901a\u9054\u7b2c89\/2026\/TT-BTC\u53f7\u306b\u57fa\u3065\u304d\u3001\u7d66\u4e0e\u30fb\u8cc3\u91d1\u6240\u5f97\u306b\u4fc2\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6708\u6b21\u7533\u544a\u306f\u6b63\u5f0f\u306b\u5168\u9762\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u4f34\u3044\u3001\u6240\u5f97\u652f\u6255\u8005\u3067\u3042\u308b\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306f\u3001\u5f93\u6765\u306e\u6708\u6b21\u7533\u544a\u306b\u4ee3\u308f\u308a\u3001\u56db\u534a\u671f\u3054\u3068\u306e\u7533\u544a\u304a\u3088\u3073\u5e74\u6b21\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a class=\"buttonLink\" href=\"https:\/\/www.crowe.com\/-\/media\/crowe\/firms\/asia-pacific\/vn\/crowehorwathvn\/files\/news\/tax-2026\/nghi_dinh_253_2026_nd-cp.pdf\" rel=\"nofollow noopener\" target=\"_blank\">\u653f\u4ee4\u7b2c253\/2026\/ND-CP\u53f7\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. \u672c\u4eba\u63a7\u9664\u304a\u3088\u3073\u6276\u990a\u89aa\u65cf\u63a7\u9664\u984d\u306e\u5909\u66f4 01\/01\/2026\u304b\u3089\u9069\u7528\uff082026\u5e74\u8ab2\u7a0e\u5e74\u5ea6\uff09 \u63a7\u9664\u533a\u5206 \u65e7\u57fa\u6e96 \u65b0\u57fa\u6e96 \u7d0d\u7a0e\u8005\u672c\u4eba\u63a7\u9664 \u6708\u984d1,100\u4e07VND \u6708\u984d1,550\u4e07VND \u6276\u990a\u89aa\u65cf\u63a7\u9664 \u6708\u984d440\u4e07VND \u6708\u984d620\u4e07VND 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\u6708\u6b21\u8ab2\u7a0e\u6240\u5f97\uff08\u767e\u4e07VND\uff09 \u5e74\u9593\u8ab2\u7a0e\u6240\u5f97\uff08\u767e\u4e07VND\uff09 \u7a0e\u7387 1 10\u4ee5\u4e0b 120\u4ee5\u4e0b 5% 2 10\u8d8530\u4ee5\u4e0b 120\u8d85360\u4ee5\u4e0b 10% 3 30\u8d8560\u4ee5\u4e0b 360\u8d85720\u4ee5\u4e0b 20% 4 60\u8d85100\u4ee5\u4e0b 720\u8d851,200\u4ee5\u4e0b 30% 5 100\u8d85 1,200\u8d85 35% \u6cd5\u7684\u6839\u62e0\uff1a2025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\uff08\u6cd5\u5f8b\u7b2c109\/2025\/QH15\u53f7\uff09\u7b2c9\u6761\u3002 3. \u533b\u7642\u8cbb\u304a\u3088\u3073\u6559\u80b2\u8cbb\u306b\u4fc2\u308b\u63a7\u9664\u306e\u65b0\u8a2d \u5c45\u4f4f\u8005\u306b\u3064\u3044\u30662026\u5e74\u8ab2\u7a0e\u5e74\u5ea6\u304b\u3089\u9069\u7528 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