{"id":1539,"date":"2025-08-18T00:59:27","date_gmt":"2025-08-18T07:59:27","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1539"},"modified":"2026-03-16T03:29:16","modified_gmt":"2026-03-16T10:29:16","slug":"khai-bao-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket\/","title":{"rendered":"\u7b2c132\u53f7\u4ee4\u5173\u8054\u4ea4\u6613\u7533\u62a5\uff1a\u7533\u62a5\u7cfb\u7edf\u53ca\u9644\u4ef6\u7533\u62a5\u8bf4\u660e"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u5173\u8054\u4ea4\u6613<\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><b> \u6cd5\u4ee4<\/b> <b>132\/2020\/ND-CP<\/b><\/a><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u7533\u62a5\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u91cd\u8981\u89c4\u5b9a\u4e4b\u4e00\u3002\u5408\u89c4\u7533\u62a5\u5173\u8054\u4ea4\u6613\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u7ecf\u8425\u6d3b\u52a8\u4e2d\u4fdd\u6301\u900f\u660e\u5ea6\uff0c\u8fd8\u80fd\u6709\u6548\u89c4\u907f\u6cd5\u5f8b\u548c\u8d22\u52a1\u98ce\u9669\u3002\u4f01\u4e1a\u82e5\u672a\u6309\u89c4\u5b9a\u7533\u62a5\u5173\u8054\u4ea4\u6613\u6216\u7533\u62a5\u4e0d\u5b9e\uff0c\u53ef\u80fd\u9762\u4e34\u7a0e\u52a1\u6b20\u7f34\u548c\u884c\u653f\u7f5a\u6b3e\u7b49\u7a0e\u52a1\u8fdd\u89c4\u884c\u4e3a\uff0c\u4e25\u91cd\u5f71\u54cd\u4f01\u4e1a\u7684\u8d22\u52a1\u72b6\u51b5\u548c\u58f0\u8a89\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket\/#Khai_bao_giao_dich_lien_ket_la_gi\" >\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\u7533\u62a5\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket\/#Ke_khai_giao_dich_lien_ket_tren_HTKK\" >HTKK\u5173\u8054\u4ea4\u6613\u7533\u62a5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket\/#Cach_dien_phu_luc_giao_dich_lien_ket\" >\u5982\u4f55\u586b\u5199\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket\/#Quy_trinh_thuc_hien_dien_phu_luc_khai_bao_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u7533\u62a5\u9644\u4ef6\u586b\u5199\u7a0b\u5e8f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket\/#Phu_luc_giao_dich_lien_ket_tren_HTKK_phu_luc_1\" >HTKK\u5173\u8054\u4ea4\u6613\u9644\u5f55\uff0c\u9644\u5f551<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket\/#Cac_hinh_thuc_duoc_xem_nhu_la_co_quan_he_lien_ket\" >\u8fd9\u4e9b\u5f62\u5f0f\u88ab\u89c6\u4e3a\u5177\u6709\u5173\u7cfb\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket\/#MAN_%E2%80%93_Master_Accountant_Network_Doi_tac_tin_cay_trong_quan_ly_giao_dich_lien_ket\" >MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff1a\u8054\u76df\u4ea4\u6613\u7ba1\u7406\u503c\u5f97\u4fe1\u8d56\u7684\u5408\u4f5c\u4f19\u4f34<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u65b9\u5f0f\uff1aMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_bao_giao_dich_lien_ket_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\u7533\u62a5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5ba3\u8a00 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u5173\u8054\u4ea4\u6613\u7533\u62a5\u662f\u4f01\u4e1a\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u4e0e\u5173\u8054\u65b9\u53d1\u751f\u4ea4\u6613\u7684\u5b8c\u6574\u4fe1\u606f\u7684\u8fc7\u7a0b\u3002\u5173\u8054\u4ea4\u6613\u7533\u62a5\u7684\u5185\u5bb9\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u5173\u5173\u8054\u5173\u7cfb\u7684\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u8be6\u60c5\uff08\u5546\u54c1\u4e70\u5356\u3001\u670d\u52a1\u63d0\u4f9b\u3001\u8d37\u6b3e\u3001\u8d44\u4ea7\u8f6c\u79fb\u7b49\uff09\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u76ee\u7684\u662f\u4e3a\u4e86\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u786e\u5b9a\u548c\u63a7\u5236\u5173\u8054\u4ea4\u6613\u7684\u8ba1\u7a0e\u4ef7\u683c\uff0c\u786e\u4fdd\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\uff0c\u9632\u6b62\u8f6c\u79fb\u5b9a\u4ef7\u3002<\/span><\/p>\n<figure id=\"attachment_1972\" aria-describedby=\"caption-attachment-1972\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1972\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khai-bao-giao-dich-lien-ket-tren-HTKK.jpg\" alt=\"Khai b\u00e1o giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khai-bao-giao-dich-lien-ket-tren-HTKK.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khai-bao-giao-dich-lien-ket-tren-HTKK-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khai-bao-giao-dich-lien-ket-tren-HTKK-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khai-bao-giao-dich-lien-ket-tren-HTKK-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khai-bao-giao-dich-lien-ket-tren-HTKK-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1972\" class=\"wp-caption-text\">HTKK\u5173\u8054\u4ea4\u6613\u7533\u62a5<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u89c4\u5b9a\uff0c\u4e00\u65b9\u76f4\u63a5\u6216\u8005\u95f4\u63a5\u53c2\u4e0e\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u8005\u6295\u8d44\uff0c\u6216\u8005\u53cc\u65b9\u540c\u53d7\u7b2c\u4e09\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u6216\u8005\u51fa\u8d44\uff0c\u5219\u6784\u6210\u5173\u8054\u5173\u7cfb\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_giao_dich_lien_ket_tren_HTKK\"><\/span><b>HTKK\u5173\u8054\u4ea4\u6613\u7533\u62a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">HTKK\u5173\u8054\u4ea4\u6613\u7533\u62a5<\/span><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u7533\u62a5\u662f\u6307\u4f01\u4e1a\u4f7f\u7528\u7a0e\u52a1\u603b\u5c40\u7684\u7eb3\u7a0e\u7533\u62a5\u652f\u6301\u8f6f\u4ef6 (HTKK) \u7f16\u5236\u5e76\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u4fe1\u606f\u4ee5\u53ca\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7533\u62a5\u8868\u7684\u6d41\u7a0b\u3002\u5728\u6b64\u8fc7\u7a0b\u4e2d\uff0c\u4f01\u4e1a\u767b\u5f55 HTKK\uff0c\u9009\u62e9\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7533\u62a5\u8868 03\/TNDN\uff0c\u52fe\u9009\u201c\u5b58\u5728\u5173\u8054\u4ea4\u6613\u201d\uff0c\u5e76\u6839\u636e\u9700\u8981\u586b\u5199\u9644\u5f55\u4e2d\u7684\u6240\u6709\u4fe1\u606f\u3002\u6b64\u7533\u62a5\u8868\u6709\u52a9\u4e8e\u5feb\u901f\u3001\u51c6\u786e\u5730\u5c06\u6570\u636e\u76f4\u63a5\u53d1\u9001\u7ed9\u7a0e\u52a1\u673a\u5173\uff0c\u5e76\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u3002\u4e0e\u624b\u52a8\u586b\u5199\u76f8\u6bd4\uff0cHTKK \u4e0a\u7684\u7533\u62a5\u6709\u52a9\u4e8e\u540c\u6b65\u6570\u636e\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u9519\u8bef\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_dien_phu_luc_giao_dich_lien_ket\"><\/span><b>\u5982\u4f55\u586b\u5199\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6309\u7167\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u586b\u5199HTKK\u4e2d\u7684\u5173\u8054\u4ea4\u6613\u9644\u5f55\uff0c\u9700\u8981\u5145\u5206\u51c6\u5907\u8d44\u6599\uff0c\u5e76\u5c06\u6570\u636e\u5f55\u5165\u8f6f\u4ef6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u51c6\u5907\u65b9\u9762\uff0c\u4f01\u4e1a\u9996\u5148\u5fc5\u987b\u6309\u7167\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u7b2c14\u53f7\u2014\u2014\u5173\u8054\u65b9\u6e05\u5355\u300b\u4e2d\u89c4\u5b9a\u7684\u6807\u51c6\uff0c\u5217\u51fa\u6240\u6709\u5173\u8054\u65b9\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><b>\u7b2c132\u53f7\u6cd5\u4ee4\u7b2c5\u6761<\/b><\/a><span style=\"font-weight: 400;\">\uff0c\u660e\u786e\u8bf4\u660e\u5173\u8054\u516c\u53f8\u6ce8\u518c\u7ecf\u8425\u7684\u4f01\u4e1a\u540d\u79f0\u3001\u7a0e\u53f7\u3001\u56fd\u5bb6\u6216\u5730\u533a\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u9700\u8981\u6c47\u603b\u7eb3\u7a0e\u671f\u5185\u53d1\u751f\u7684\u6bcf\u9879\u4ea4\u6613\u7684\u4ef7\u503c\uff0c\u5305\u62ec\u5546\u54c1\u7684\u4e70\u5356\u3001\u670d\u52a1\u7684\u63d0\u4f9b\u3001\u8d44\u672c\u7684\u501f\u5165\u6216\u8d37\u51fa\u3001\u6709\u5f62\u8d44\u4ea7\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u8f6c\u8ba9\u6216\u5141\u8bb8\u4f7f\u7528\uff08\u4f8b\u5982\u7248\u6743\u3001\u4e13\u5229\u3001\u5546\u6807\uff09\u3002\u540c\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u7b2c7\u6761\u89c4\u5b9a\u7684\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u786e\u5b9a\u4ea4\u6613\u4f30\u4ef7\u65b9\u6cd5\uff0c\u53ef\u4ee5\u662f\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u6bd4\u8f83\u6cd5\uff08CUP\uff09\u3001\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09\u3001\u6210\u672c\u52a0\u5229\u6da6\u6cd5\uff08CPM\uff09\u3001\u51c0\u5229\u6da6\u6bd4\u8f83\u6cd5\uff08TNMM\uff09\u6216\u5229\u6da6\u5206\u914d\u6cd5\uff08PSM\uff09\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_dien_phu_luc_khai_bao_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u7533\u62a5\u9644\u4ef6\u586b\u5199\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u7533\u62a5\u6d41\u7a0b <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u4f01\u4e1a\u5728HTKK\u4e0a\u6267\u884c\uff0c\u6253\u5f00HTKK\u6700\u65b0\u7248\u672c\u8f6f\u4ef6\uff0c\u9009\u62e9\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u7533\u62a5\u886803\/TNDN\uff0c\u52fe\u9009\u201c\u5b58\u5728\u5173\u8054\u4ea4\u6613\u201d\u5373\u53ef\u6fc0\u6d3b\u9644\u5f55\u3002\u00a0<\/span><\/p>\n<figure id=\"attachment_1973\" aria-describedby=\"caption-attachment-1973\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1973\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Quy-trinh-thuc-hien-khai-bao-giao-dich-lien-ket.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n khai b\u00e1o giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Quy-trinh-thuc-hien-khai-bao-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Quy-trinh-thuc-hien-khai-bao-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Quy-trinh-thuc-hien-khai-bao-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Quy-trinh-thuc-hien-khai-bao-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Quy-trinh-thuc-hien-khai-bao-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1973\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u7533\u62a5\u7a0b\u5e8f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u540e\uff0c\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u9881\u5e03\u7684\u9644\u5f55\u89c4\u5b9a\uff0c\u9009\u62e9\u6b63\u786e\u7684\u9644\u5f55\u8868\u683c\u8fdb\u884c\u586b\u5199\uff08\u8868\u683c\u7f16\u53f701-\u5173\u8054\u65b9\u4fe1\u606f\uff1b\u8868\u683c\u7f16\u53f702-\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff1b\u6216\u8868\u683c\u7f16\u53f703-\u8c41\u514d\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u7533\u62a5\u4fe1\u606f\uff09\u3002\u5728\u6bcf\u4e2a\u9644\u5f55\u4e2d\uff0c\u8f93\u5165\u6bcf\u4e2a\u5173\u8054\u65b9\u7684\u5b8c\u6574\u4fe1\u606f\uff0c\u8bc6\u522b\u4ea4\u6613\u7c7b\u578b\uff0c\u63cf\u8ff0\u5185\u5bb9\uff0c\u660e\u786e\u8bf4\u660e\u4ea4\u6613\u4ef7\u503c\u548c\u9002\u7528\u7684\u4f30\u4ef7\u65b9\u6cd5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6570\u636e\u5f55\u5165\u5b8c\u6210\u540e\uff0c\u4f01\u4e1a\u9700\u8981\u4fdd\u5b58\u6570\u636e\uff0c\u5e76\u4f7f\u7528\u8f6f\u4ef6\u7684\u6838\u5bf9\u529f\u80fd\u68c0\u67e5\u9519\u8bef\uff0c\u786e\u4fdd\u6570\u636e\u4e0e\u8d22\u52a1\u62a5\u544a\u548c\u76f8\u5173\u4ea4\u6613\u7533\u62a5\u6587\u4ef6\u76f8\u7b26\u3002\u6700\u540e\uff0c\u5bfc\u51faXML\u6587\u4ef6\uff0c\u5e76\u901a\u8fc7\u7a0e\u52a1\u603b\u5c40\u7535\u5b50\u4fe1\u606f\u95e8\u6237\u63d0\u4ea4\u3002<\/span> <span style=\"font-weight: 400;\">\u5728\u7b2c132\u53f7\u4ee4\u7b2c18\u6761\u89c4\u5b9a\u7684\u671f\u9650\u5185\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phu_luc_giao_dich_lien_ket_tren_HTKK_phu_luc_1\"><\/span><b>HTKK\u5173\u8054\u4ea4\u6613\u9644\u5f55\uff0c\u9644\u5f551<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u7b2c\u4e00\u8282 \u5173\u8054\u65b9\u4fe1\u606f<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u9644\u5f55\u4e2d\u7684\u90e8\u5206\u7528\u4e8e\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u89c4\u5b9a\u7684\u6807\u51c6\uff0c\u5b8c\u6574\u7533\u62a5\u4e0e\u4f01\u4e1a\u6709\u5173\u8054\u5173\u7cfb\u7684\u5404\u65b9\u8bc6\u522b\u6570\u636e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u672c\u90e8\u5206\u4e2d\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u6e05\u6670\u5217\u660e\u5404\u5173\u8054\u65b9\u7684\u540d\u79f0\u3001\u7a0e\u52a1\u8bc6\u522b\u53f7\u3001\u5176\u6ce8\u518c\u7ecf\u8425\u7684\u56fd\u5bb6\u6216\u5730\u533a\uff0c\u4ee5\u53ca\u57fa\u672c\u8054\u7cfb\u4fe1\u606f\uff08\u5982\u6709\uff09\u3002\u6b64\u5916\uff0c\u5fc5\u987b\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\u7684\u5f62\u5f0f\uff0c\u5e76\u6839\u636e\u89c4\u5b9a\u7684\u7b26\u53f7\uff08A\u3001B\u3001C\u3001D\u3001\u0110\u3001E\u3001G\u3001H\u3001I\u3001K\uff09\u8868\u793a\u3002\u6bcf\u4e2a\u7b26\u53f7\u5bf9\u5e94\u4e00\u79cd\u7279\u5b9a\u7684\u5173\u7cfb\u7c7b\u578b\uff0c\u4f8b\u5982\u80a1\u6743\u6240\u6709\u6743\u3001\u63a7\u5236\u6743\u3001\u8d37\u6b3e\u62c5\u4fdd\u6216\u7ecf\u6d4e\u4f9d\u8d56\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7b2c\u4e00\u90e8\u5206\u4e2d\u51c6\u786e\u3001\u5b8c\u6574\u5730\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff0c\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u51c6\u786e\u8bc6\u522b\u4f01\u4e1a\u7684\u5173\u8054\u65b9\u7f51\u7edc\uff0c\u4ece\u800c\u4f5c\u4e3a\u6bd4\u8f83\u548c\u5ba1\u67e5\u4ea4\u6613\u4ef7\u683c\u5408\u7406\u6027\u7684\u4f9d\u636e\uff0c\u540c\u65f6\u786e\u4fdd\u4f01\u4e1a\u9075\u5b88\u900f\u660e\u5ea6\u539f\u5219\u548c132\u53f7\u4ee4\u7684\u89c4\u5b9a\u3002\u5177\u4f53\u800c\u8a00\uff0c\u5b9e\u65bd\u8005\u9700\u8981\u8003\u8651\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82e5\u8d8a\u5357\u5173\u8054\u4f01\u4e1a\u4e3a\u673a\u6784\uff0c\u5219\u51ed\u8425\u4e1a\u6267\u7167\u586b\u5199\uff1b\u82e5\u4e3a\u4e2a\u4eba\uff0c\u5219\u51ed\u62a4\u7167\u6216\u8eab\u4efd\u8bc1\u586b\u5199\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u5173\u8054\u65b9\u662f\u8d8a\u5357\u5883\u5916\u7684\u7ec4\u7ec7\u6216\u4e2a\u4eba\uff0c\u5219\u4fe1\u606f\u5c06\u57fa\u4e8e\u8bc6\u522b\u5173\u8054\u5173\u7cfb\u7684\u6587\u4ef6\u3002\u8be5\u6587\u4ef6\u53ef\u4ee5\u662f\u4ea4\u6613\u534f\u8bae\u3001\u5408\u540c\u3001\u8425\u4e1a\u6267\u7167\u7b49\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u662f\u5728\u8d8a\u5357\u7ecf\u8425\u7684\u7ec4\u7ec7\u6216\u4e2a\u4eba\uff0c\u5219\u9700\u8981\u586b\u5199\u5b8c\u6574\u7684\u7a0e\u53f7\uff08MST\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u7ec4\u7ec7\u6216\u4e2a\u4eba\u4e0d\u5728\u8d8a\u5357\uff1a\u586b\u5199\u5b8c\u6574\u7684\u7a0e\u52a1\u4ee3\u7801\u548c\u7eb3\u7a0e\u4eba\u8bc6\u522b\u4ee3\u7801\uff1b\u5982\u679c\u6ca1\u6709\uff0c\u8bf7\u8bf4\u660e\u539f\u56e0\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b2c\u4e8c\u8282 \u514d\u9664\u7533\u62a5\u4e49\u52a1\u53ca\u514d\u4e8e\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u5f62<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u514d\u9664\u5173\u8054\u4ea4\u6613\u7533\u62a5\u4e49\u52a1\u6216\u514d\u4e8e\u51c6\u5907\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u60c5\u51b5\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6848\u4f8b1\uff1a\u6848\u4f8b\u63cf\u8ff0<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u7eb3\u7a0e\u4eba\u5728\u7eb3\u7a0e\u671f\u95f4\u4ec5\u4e0e\u8d8a\u5357\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u5173\u8054\u65b9\u53d1\u751f\u4ea4\u6613\uff0c\u4e14\u53cc\u65b9\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u5219\u7eb3\u7a0e\u4eba\u53ef\u514d\u4e8e\u7533\u62a5\u5173\u8054\u4ea4\u6613\u9644\u5f55\u7b2c\u4e09\u90e8\u5206\u548c\u7b2c\u56db\u90e8\u5206\u7684\u5173\u8054\u4ea4\u6613\uff0c\u5e76\u53ef\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u7533\u62a5\u5377\u5b97\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>\u6848\u4f8b 2\uff1a<\/strong> <strong>\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8c41\u514d<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u6709\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u7684\uff0c\u514d\u4e8e\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff1a (a) \u5b58\u5728\u5173\u8054\u4ea4\u6613\uff0c\u4f46\u7eb3\u7a0e\u671f\u5185\u603b\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u7eb3\u7a0e\u671f\u5185\u53d1\u751f\u7684\u6240\u6709\u5173\u8054\u4ea4\u6613\u603b\u91d1\u989d\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\uff1b (b) \u5df2\u7b7e\u8ba2\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u5e76\u4f9d\u6cd5\u5168\u9762\u5c65\u884c\u63d0\u4ea4\u5e74\u5ea6\u62a5\u544a\u7684\u4e49\u52a1\uff1b (c) \u5f00\u5c55\u5177\u6709\u57fa\u672c\u529f\u80fd\u7684\u4e1a\u52a1\u6d3b\u52a8\uff0c\u5f00\u53d1\u548c\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\u6240\u4ea7\u751f\u7684\u6210\u672c\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u540c\u65f6\u8fbe\u5230\u5404\u9886\u57df\u7684\u6700\u4f4e\u606f\u7a0e\u524d\u5229\u6da6\u7387\uff1a\u5206\u9500 5% \u4ee5\u4e0a\u3001\u751f\u4ea7 10% \u4ee5\u4e0a\u3001\u52a0\u5de5 15% \u4ee5\u4e0a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b2c\u4e09\u90e8\u5206\uff1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4fe1\u606f<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u8868\u4e3a\u5173\u8054\u4ea4\u6613\u7533\u62a5\u9644\u4ef6\u7684\u4e00\u90e8\u5206\uff0c\u7528\u4e8e\u4f01\u4e1a\u5217\u793a\u4e0e\u5173\u8054\u65b9\u53d1\u751f\u7684\u4ea4\u6613\u7684\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u786e\u4fdd\u7b26\u5408\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u7b2c19\u53f7\u2014\u2014\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u300b\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c6\u6761\u548c\u7b2c7\u6761<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u672c\u8282\u4e2d\uff0c\u7eb3\u7a0e\u4eba\u9700\u8981\u660e\u786e\u8bf4\u660e\u6bcf\u79cd\u4ea4\u6613\u6240\u91c7\u7528\u7684\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u4f8b\u5982\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\u6cd5\uff08CUP\uff09\u3001\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09\u3001\u6210\u672c\u52a0\u6210\u6cd5\uff08CPM\uff09\u3001\u51c0\u5229\u6da6\u53ef\u6bd4\u6cd5\uff08TNMM\uff09\u6216\u5229\u6da6\u5206\u914d\u6cd5\uff08PSM\uff09\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c\u4f01\u4e1a\u8fd8\u5e94\u5f53\u63d0\u4f9b\u7528\u4e8e\u6bd4\u8f83\u7684\u6570\u636e\u6765\u6e90\u4fe1\u606f\uff0c\u5305\u62ec\u8d22\u52a1\u62a5\u8868\u3001\u5546\u4e1a\u6570\u636e\u5e93\u3001\u884c\u4e1a\u4fe1\u606f\u6216\u7c7b\u4f3c\u72ec\u7acb\u4ea4\u6613\u7684\u6570\u636e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u7b2c\u4e09\u90e8\u5206\u8fd8\u8981\u6c42\u4f01\u4e1a\u8bb0\u5f55\u5173\u8054\u4ea4\u6613\u4e0e\u72ec\u7acb\u4ea4\u6613\u7684\u6bd4\u4ef7\u7ed3\u679c\u6216\u5229\u6da6\u7387\u5dee\u5f02\uff0c\u5e76\u8bf4\u660e\u5dee\u5f02\u7684\u539f\u56e0\uff08\u5982\u6709\uff09\u3002\u5982\u7eb3\u7a0e\u4eba\u6839\u636e132\u53f7\u4ee4\u7b2c\u5341\u4e5d\u6761\u89c4\u5b9a\u514d\u4e8e\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\uff0c\u4ecd\u9700\u5728\u76f8\u5e94\u65b9\u6846\u5185\u6253\u52fe\uff0c\u4ee5\u4fbf\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u8bb0\u5f55\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u90e8\u5206\u4e2d\u5b8c\u6574\u3001\u6e05\u6670\u3001\u51c6\u786e\u7684\u5173\u8054\u4ea4\u6613\u7533\u62a5\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u5408\u7406\u6027\uff0c\u800c\u4e14\u53ef\u4ee5\u4f5c\u4e3a\u4f01\u4e1a\u9075\u5b88\u89c4\u5b9a\u7684\u4f9d\u636e\uff0c\u907f\u514d\u88ab\u5f81\u7a0e\u6216\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5c5e\u4e8e\u514d\u4e8e\u7533\u62a5\u5173\u8054\u4ea4\u6613\u6863\u6848\u7684\u60c5\u5f62<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u7c7b\u60c5\u51b5\u662f\u6307\u7eb3\u7a0e\u4eba\u56e0\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u7684\u8c41\u514d\u6761\u4ef6\uff0c\u65e0\u9700\u5728\u7eb3\u7a0e\u671f\u95f4\u7f16\u5236\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u3002\u5373\u4f7f\u4f01\u4e1a\u83b7\u5f97\u8c41\u514d\uff0c\u4e5f\u5fc5\u987b\u5728\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\uff08HTKK\uff09\u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\u9644\u4ef6\uff08\u4e0b\u6587\u6240\u8ff0\u7684\u67d0\u4e9b\u4fe1\u606f\u9879\u76ee\u9664\u5916\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u9002\u7528\u4e8e\u7eb3\u7a0e\u4eba\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u6761\u4ef6\u7684\u82e5\u5e72\u7279\u6b8a\u60c5\u51b5\u3002\u5982\u679c\u4f01\u4e1a\u5728\u7eb3\u7a0e\u671f\u5185\u4ec5\u4e0e\u8d8a\u5357\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u5173\u8054\u65b9\u53d1\u751f\u4ea4\u6613\uff0c\u53cc\u65b9\u9002\u7528\u76f8\u540c\u7a0e\u7387\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u5219\u4f01\u4e1a\u53ef\u514d\u4e8e\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u4f01\u4e1a\u89c4\u6a21\u8f83\u5c0f\u65f6\uff0c\u4e5f\u53ef\u514d\u4e8e\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u7533\u62a5\uff0c\u5177\u4f53\u800c\u8a00\uff0c\u5f53\u671f\u603b\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5173\u8054\u4ea4\u6613\u603b\u989d\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5f53\u4ea4\u6613\u5df2\u6db5\u76d6\u5728\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u4e2d\u4e14\u4f01\u4e1a\u5168\u9762\u5c65\u884c\u7533\u62a5\u5173\u8054\u4ea4\u6613\u548c\u5e74\u5ea6\u62a5\u544a\u7684\u4e49\u52a1\u65f6\uff0c\u6216\u5f53\u4f01\u4e1a\u4ec5\u5177\u5907\u57fa\u672c\u4e1a\u52a1\u529f\u80fd\u65f6\uff0c\u5f53\u671f\u5f00\u53d1\u548c\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\u7684\u6210\u672c\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5e76\u4e14\u5728\u6bcf\u4e2a\u9886\u57df\u5b9e\u73b0\u6700\u4f4e\u606f\u7a0e\u524d\u5229\u6da6\u7387\uff0c\u5305\u62ec\u5206\u9500 5% \u6216\u4ee5\u4e0a\u3001\u751f\u4ea7 10% \u6216\u4ee5\u4e0a\u4ee5\u53ca\u52a0\u5de5 15% \u6216\u4ee5\u4e0a\u3002\u867d\u7136\u4f01\u4e1a\u514d\u4e8e\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u7533\u62a5\uff0c\u4f46\u4ecd\u5fc5\u987b\u7533\u62a5 HTKK \u4fe1\u606f\u5e76\u4fdd\u7559\u8bc1\u660e\u8c41\u514d\u6761\u4ef6\u7684\u5b8c\u6574\u6587\u4ef6\uff0c\u4ee5\u4fbf\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u51fa\u793a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b2c\u56db\u90e8\u5206\uff1a <\/b><b>\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7533\u62a5\u540e\u7684\u751f\u4ea7\u7ecf\u8425\u6210\u679c<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08\u5728\u7b2c\u4e09\u90e8\u5206\u58f0\u660e\uff09\u5e94\u7528\u4f30\u503c\u65b9\u6cd5\u5e76\u8fdb\u884c\u5fc5\u8981\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u540e\uff0c\u5bf9\u4f01\u4e1a\u5229\u6da6\u72b6\u51b5\u7684\u5448\u73b0\u3002\u8fd9\u662f\u7528\u4e8e\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\u8fdb\u884c\u6bd4\u8f83\u7684\u201c\u6700\u7ec8\u201d\u6570\u636e\uff0c\u56e0\u6b64\u5fc5\u987b\u4e0e\u8d22\u52a1\u62a5\u8868\u548c\u6240\u6709\u5de5\u4f5c\u6587\u4ef6\u4fdd\u6301\u4e00\u81f4\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u7f16\u5236\u7b2c\u56db\u90e8\u5206\u65f6\uff0c\u4ece\u8be5\u671f\u95f4\u7684\u539f\u59cb\u4f1a\u8ba1\u6570\u636e\uff08\u51c0\u6536\u5165\u3001\u9500\u552e\u6210\u672c\u3001\u9500\u552e\u53ca\u7ba1\u7406\u8d39\u7528\u3001\u8d22\u52a1\u8d39\u7528\u3001\u6536\u76ca\u3001\u5176\u4ed6\u8d39\u7528\uff09\u5165\u624b\uff0c\u5c06\u5173\u8054\u4ea4\u6613\u548c\u72ec\u7acb\u4ea4\u6613\u7684\u7533\u62a5\u5206\u5f00\uff0c\u786e\u5b9a\u8c03\u6574\u8303\u56f4\u3002\u4f01\u4e1a\u6839\u636e\u6240\u9009\u7684\u65b9\u6cd5\uff08\u53ef\u6bd4\u4ef7\u683c\u6cd5\u3001\u8f6c\u4ef7\u6cd5\u3001\u6bd4\u8f83\u4ef7\u683c\u6cd5\u3001\u51c0\u5229\u6da6\u6cd5\u3001\u5229\u6da6\u7387\u6cd5\uff09\u548c\u72ec\u7acb\u6bd4\u8f83\u8303\u56f4\uff0c\u8ba1\u7b97\u6bcf\u7ec4\u4ea4\u6613\u7684\u4ef7\u683c\u8c03\u6574\u6216\u5229\u6da6\u7387\uff1a\u53ef\u4ee5\u8c03\u6574\u589e\u52a0\u5173\u8054\u6536\u5165\u3001\u51cf\u5c11\u9500\u552e\u6210\u672c\/\u5185\u90e8\u670d\u52a1\u6210\u672c\u3001\u8c03\u6574\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6216\u5185\u90e8\u8d37\u6b3e\u5229\u606f\u2026\u2026\uff0c\u5c06\u7ed3\u679c\u7eb3\u5165\u4ef7\u683c\u548c\u5229\u6da6\u7387\u3002\u8c03\u6574\u540e\uff0c\u4f01\u4e1a\u91cd\u65b0\u7f16\u5236\u8be5\u7eb3\u7a0e\u671f\u95f4\u7684\u635f\u76ca\u8868\uff0c\u6e05\u6670\u5217\u793a\u8c03\u6574\u540e\u7684\u6536\u5165\u3001\u8c03\u6574\u540e\u7684\u9500\u552e\u6210\u672c\u3001\u6bdb\u5229\u3001\u53ef\u62b5\u6263\u7684\u9500\u552e\u53ca\u7ba1\u7406\u8d39\u7528\u3001\u8d22\u52a1\u8d39\u7528\uff08\u6ce8\u610f\u6309\u73b0\u884c\u89c4\u5b9a\u63a7\u5236\u8d37\u6b3e\u5229\u606f\uff09\u3001\u5176\u4ed6\u6536\u76ca\u3001\u606f\u7a0e\u524d\u5229\u6da6\uff08EBIT\uff09\u3001\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff09\u4ee5\u53ca\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u540e\u7684\u5e94\u7a0e\u6240\u5f97\u989d\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u521d\u59cb\u4f1a\u8ba1\u6570\u5b57\u4e0e\u8c03\u6574\u540e\u7684\u6570\u5b57\u5b58\u5728\u5dee\u5f02\uff0c\u5219\u5e94\u5c06\u589e\u52a0\u6216\u51cf\u5c11\u7684\u90e8\u5206\u8bb0\u5f55\u5728\u76f8\u5e94\u7684\u7d22\u5f15\u4e2d\uff0c\u5e76\u7b80\u8981\u8bf4\u660e\u6bd4\u8f83\u6570\u636e\u57fa\u7840\u3001\u5dee\u5f02\u7684\u539f\u56e0\u4ee5\u53ca\u7a0e\u6536\u5f71\u54cd\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u56e0\u4ec5\u5b58\u5728\u5883\u5185\u4ea4\u6613\u4e14\u7a0e\u7387\u76f8\u540c\uff0c\u4e14\u65e0\u7a0e\u6536\u4f18\u60e0\u800c\u514d\u4e8e\u7533\u62a5\u7b2c\u4e09\u3001\u7b2c\u56db\u90e8\u5206\u5173\u8054\u4ea4\u6613\uff0c\u5219\u53ef\u4e0d\u7533\u62a5\u7b2c\u56db\u90e8\u5206\uff1b\u4f46\u5982\u679c\u4ec5\u514d\u4e8e\u51c6\u5907\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff08\u6536\u5165\u3001\u4ea4\u6613\u3001\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u6216\u8fbe\u5230\u6700\u4f4e\u5229\u6da6\u6807\u51c6\uff09\uff0c\u4f01\u4e1a\u4ecd\u9700\u5728\u7b2c\u56db\u90e8\u5206\u5217\u793a\u8c03\u6574\u540e\u7684\u751f\u4ea7\u7ecf\u8425\u6210\u679c\uff0c\u4ee5\u4fbf\u7a0e\u52a1\u673a\u5173\u8bb0\u5f55\u8ba1\u7a0e\u4f9d\u636e\u3002\u5b8c\u6574\u5730\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff0c\u6e05\u6670\u5730\u89e3\u91ca\u5e76\u53ef\u4e0e\u5de5\u4f5c\u6587\u4ef6\u8fdb\u884c\u6bd4\u5bf9\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u88ab\u7a3d\u67e5\u3001\u88ab\u5f81\u6536\u548c\u88ab\u7f5a\u6b3e\u7684\u98ce\u9669\u3002<\/span><\/p>\n<blockquote><p><b>\u8be6\u60c5\u8bf7\u89c1\uff1a<\/b> <a href=\"https:\/\/man.net.vn\/huong-dan-lap-to-khai-giao-dich-lien-ket\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u7f16\u5236\u8bf4\u660e<\/b><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_duoc_xem_nhu_la_co_quan_he_lien_ket\"><\/span><b>\u8fd9\u4e9b\u5f62\u5f0f\u88ab\u89c6\u4e3a\u5177\u6709\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u89c4\u5b9a\uff0c\u6709\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u7684\uff0c\u89c6\u4e3a\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u80a1\u6743\u5173\u7cfb\uff1a\u4e00\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u65b925%\u6216\u4ee5\u4e0a\u80a1\u6743\uff0c\u6216\u53cc\u65b9\u6301\u6709\u540c\u4e00\u7b2c\u4e09\u65b9\u81f3\u5c1125%\u7684\u80a1\u6743\u3002\u6b64\u5916\uff0c\u4e00\u65b9\u4e3a\u6700\u5927\u80a1\u4e1c\uff0c\u6301\u6709\u53e6\u4e00\u65b9\u81f3\u5c1110%\u7684\u6709\u8868\u51b3\u6743\u80a1\u4efd\uff0c\u4ea6\u89c6\u4e3a\u5173\u8054\u65b9\u3002\u6b64\u89c4\u5b9a\u9002\u7528\u4e8e\u6709\u9650\u8d23\u4efb\u516c\u53f8\u7684\u7ae0\u7a0b\u8d44\u672c\u548c\u80a1\u4efd\u6709\u9650\u516c\u53f8\u7684\u80a1\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u652f\u914d\u5173\u7cfb\uff1a\u4e00\u65b9\u4e3a\u53e6\u4e00\u65b9\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u5176\u8d37\u6b3e\u91d1\u989d\u5360\u501f\u6b3e\u4eba\u5b9e\u7f34\u8d44\u672c\u768425%\u4ee5\u4e0a\uff0c\u540c\u65f6\u5360\u501f\u6b3e\u4eba\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u501f\u6b3e\u4eba\u7684\u507f\u503a\u80fd\u529b\u548c\u8d22\u52a1\u72b6\u51b5\u53d7\u5230\u8d37\u6b3e\u65b9\u663e\u8457\u5f71\u54cd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u6216\u4eba\u5458\u63a7\u5236\u5173\u7cfb\uff1a\u4e00\u65b9\u6709\u6743\u4efb\u547d\u53e6\u4e00\u65b9\u534a\u6570\u4ee5\u4e0a\u7684\u8463\u4e8b\u4f1a\u3001\u7ba1\u7406\u59d4\u5458\u4f1a\u6210\u5458\u6216\u5173\u952e\u7ba1\u7406\u804c\u4f4d\uff1b\u6216\u53cc\u65b9\u5747\u7531\u540c\u4e00\u4eba\u6216\u540c\u4e00\u56e2\u4f53\u76f4\u63a5\u7ba1\u7406\u548c\u63a7\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u6d4e\u4f9d\u8d56\u5173\u7cfb\uff1a\u4e00\u65b9\u4e0e\u53e6\u4e00\u65b9\u4e4b\u95f4\u4ea4\u6613\u4ea7\u751f\u7684\u6536\u5165\u6216\u8d39\u7528\u5360\u8be5\u671f\u95f4\u603b\u6536\u5165\u6216\u603b\u8d39\u7528\u768450%\u4ee5\u4e0a\u3002\u4f8b\u5982\uff0c\u5982\u679cA\u516c\u53f8\u5c06\u5176\u5927\u90e8\u5206\u4ea7\u54c1\u9500\u552e\u7ed9B\u516c\u53f8\uff0c\u4e14B\u516c\u53f8\u7684\u6536\u5165\u5360A\u516c\u53f8\u6536\u5165\u7684\u7edd\u5927\u90e8\u5206\uff0c\u5219\u53cc\u65b9\u88ab\u89c6\u4e3a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5951\u7ea6\u6216\u5408\u4f5c\u5173\u7cfb\uff1a\u53cc\u65b9\u4ee5\u5171\u540c\u51fa\u8d44\u3001\u5408\u8d44\u3001\u5408\u4f5c\u7ecf\u8425\u7b49\u65b9\u5f0f\u8ba2\u7acb\u9879\u76ee\u3001\u4e8b\u4e1a\uff0c\u6216\u5171\u540c\u5206\u62c5\u6210\u672c\u3001\u5206\u62c5\u5229\u6da6\u7684\u5173\u7cfb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u89c4\u5b9a\u7684\u5176\u4ed6\u5f62\u5f0f\uff1a\u5305\u62ec\u4e0d\u5c5e\u4e8e\u4e0a\u8ff0\u7c7b\u578b\uff0c\u4f46\u6839\u636e\u8d22\u653f\u90e8\u6216\u7a0e\u52a1\u673a\u5173\u7684\u6307\u5bfc\uff0c\u5bf9\u8d22\u52a1\u3001\u7ba1\u7406\u548c\u4e1a\u52a1\u4ecd\u5177\u6709\u91cd\u5927\u5f71\u54cd\u3001\u63a7\u5236\u6216\u5f71\u54cd\u529b\u7684\u5173\u7cfb\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_Doi_tac_tin_cay_trong_quan_ly_giao_dich_lien_ket\"><\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><b>\uff1a\u503c\u5f97\u4fe1\u8d56\u7684\u8054\u76df\u4ea4\u6613\u7ba1\u7406\u5408\u4f5c\u4f19\u4f34<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\uff08\u7b80\u79f0 MAN\uff09\u662f\u4e00\u5bb6\u4e13\u4e1a\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u54a8\u8be2\u548c\u652f\u6301\u670d\u52a1\u63d0\u4f9b\u5546\uff0c\u5b8c\u5168\u7b26\u5408\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u56fd\u9645\u6807\u51c6\u3002MAN \u62e5\u6709\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u4e0d\u4ec5\u5e2e\u52a9\u4f01\u4e1a\u51c6\u786e\u8bc6\u522b\u5173\u8054\u65b9\u5e76\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff0c\u8fd8\u80fd\u6784\u5efa\u89e3\u51b3\u65b9\u6848\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u786e\u5b9a\u4ef7\u683c\uff0c\u7f16\u5236\u6807\u51c6\u5316\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u5e76\u4f18\u5316\u7a0e\u52a1\u7b56\u7565\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6211\u4eec\u81f4\u529b\u4e8e\u63d0\u4f9b\u900f\u660e\u3001\u5408\u6cd5\u3001\u6709\u6548\u3001\u9ad8\u6548\u7684\u5546\u4e1a\u670d\u52a1\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u4e00\u4f53\u5316\u7684\u73af\u5883\u4e2d\u5b89\u5fc3\u53ef\u6301\u7eed\u53d1\u5c55\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bf7\u8054\u7cfb MAN \u83b7\u53d6\u6709\u5173\u9002\u5408\u60a8\u4e1a\u52a1\u7684\u7ba1\u7406\u548c\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u89e3\u51b3\u65b9\u6848\u7684\u66f4\u8be6\u7ec6\u5efa\u8bae\u548c\u89e3\u7b54\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f\uff1a <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\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\">\u90ae\u7bb1: man@man.net.vn<\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow 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>Khai b\u00e1o giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh tr\u1ecdng y\u1ebfu v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c khai b\u00e1o giao d\u1ecbch li\u00ean k\u1ebft tu\u00e2n th\u1ee7 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 kh\u1ecfi nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1971,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,12],"tags":[],"class_list":["post-1539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-huong-dan-thuc-hien"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1539","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=1539"}],"version-history":[{"count":12,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1539\/revisions"}],"predecessor-version":[{"id":3233,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1539\/revisions\/3233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/1971"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}