{"id":1552,"date":"2025-08-18T02:16:23","date_gmt":"2025-08-18T09:16:23","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1552"},"modified":"2026-02-02T21:24:45","modified_gmt":"2026-02-03T04:24:45","slug":"lo-trinh-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/lo-trinh-giao-dich-lien-ket\/","title":{"rendered":"\u516c\u53f8\u95f4\u4ea4\u6613\u8def\u7ebf\u56fe 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u8def\u7ebf\u56fe\u76ee\u524d\u53d7\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u76d1\u7ba1\uff0c\u5e76\u7ecf\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4fee\u8ba2\u3002\u8fd9\u662f\u4e00\u4e2a\u91cd\u8981\u7684\u6cd5\u5f8b\u6846\u67b6\uff0c\u53ef\u5e2e\u52a9\u4f01\u4e1a\u8bc6\u522b\u5173\u8054\u5173\u7cfb\u3001\u5728\u7533\u62a5\u652f\u6301\u8f6f\u4ef6\uff08HTKK\uff09\u4e0a\u8fdb\u884c\u7533\u62a5\uff0c\u5e76\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u6784\u5efa\u5b9a\u4ef7\u6587\u4ef6\u3002\u4e86\u89e3\u8be5\u8def\u7ebf\u56fe\u4e0d\u4ec5\u662f\u4e00\u9879\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u6709\u6548\u7684\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u89e3\u51b3\u65b9\u6848\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-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lo-trinh-giao-dich-lien-ket\/#Lo_trinh_giao_dich_lien_ket_theo_Nghi_dinh_202025ND-CP_Cap_nhat_moi_nhat\" >\u6839\u636e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u76f8\u5173\u4ea4\u6613\u8def\u7ebf\u56fe\uff1a\u6700\u65b0\u66f4\u65b0<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lo-trinh-giao-dich-lien-ket\/#Gioi_thieu_va_tam_quan_trong_cua_lo_trinh_giao_dich_lien_ket\" >\u8054\u76df\u8425\u9500\u8def\u7ebf\u56fe\u7684\u4ecb\u7ecd\u548c\u91cd\u8981\u6027<\/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\/lo-trinh-giao-dich-lien-ket\/#Lo_trinh_giao_dich_lien_ket_trong_quan_ly_giao_dich_lien_ket_la_gi\" >\u8054\u5c5e\u4ea4\u6613\u7ba1\u7406\u4e2d\u7684\u8054\u5c5e\u4ea4\u6613\u8def\u7ebf\u56fe\u662f\u4ec0\u4e48\uff1f\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lo-trinh-giao-dich-lien-ket\/#Lo_trinh_giao_dich_lien_ket_chi_tiet_theo_Nghi_dinh_202025ND-CP\" >\u6839\u636e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5236\u5b9a\u7684\u5173\u8054\u4ea4\u6613\u8be6\u7ec6\u8def\u7ebf\u56fe<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lo-trinh-giao-dich-lien-ket\/#Giai_doan_1_Ra_soat_va_danh_gia_hien_trang\" >\u7b2c\u4e00\u9636\u6bb5\uff1a\u56de\u987e\u548c\u8bc4\u4f30\u5f53\u524d\u60c5\u51b5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lo-trinh-giao-dich-lien-ket\/#Giai_doan_2_Ap_dung_quy_dinh_moi\" >\u7b2c\u4e8c\u9636\u6bb5\uff1a\u5b9e\u65bd\u65b0\u6cd5\u89c4\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lo-trinh-giao-dich-lien-ket\/#Giai_doan_3_Hoan_thien_ho_so\" >\u7b2c\u4e09\u9636\u6bb5\uff1a\u5b8c\u6210\u7533\u8bf7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lo-trinh-giao-dich-lien-ket\/#Giai_doan_4_Luu_tru_va_san_sang_giai_trinh\" >\u7b2c\u56db\u9636\u6bb5\uff1a\u5f52\u6863\u5e76\u51c6\u5907\u95ee\u8d23<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lo-trinh-giao-dich-lien-ket\/#Tac_dong_truc_tiep_den_nghia_vu_thue_va_hoat_dong_tai_chinh\" >\u5bf9\u7eb3\u7a0e\u4e49\u52a1\u548c\u8d22\u52a1\u8fd0\u4f5c\u7684\u76f4\u63a5\u5f71\u54cd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lo-trinh-giao-dich-lien-ket\/#Rui_ro_neu_doanh_nghiep_bo_qua_hoac_cham_chuan_bi\" >\u4f01\u4e1a\u5ffd\u89c6\u6216\u5ef6\u8fdf\u51c6\u5907\u7684\u98ce\u9669<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lo-trinh-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lo-trinh-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lo_trinh_giao_dich_lien_ket_theo_Nghi_dinh_202025ND-CP_Cap_nhat_moi_nhat\"><\/span><b>\u6839\u636e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u76f8\u5173\u4ea4\u6613\u8def\u7ebf\u56fe\uff1a\u6700\u65b0\u66f4\u65b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u673a\u5173\u52a0\u5f3a\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u7684\u80cc\u666f\u4e0b\uff0c\u8fd1\u671f\u53d1\u5e03\u7684\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u66f4\u65b0\u4e86\u4e00\u7cfb\u5217\u91cd\u8981\u89c4\u5b9a\uff0c\u8fd9\u4e9b\u89c4\u5b9a\u5bf9\u76f8\u5173\u4f01\u4e1a\u6709\u76f4\u63a5\u5f71\u54cd\u3002\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u6d41\u7a0b\u56fe\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u51c6\u5907\u76f8\u5173\u6587\u4ef6\u548c\u4ea4\u6613\u4f30\u503c\u6570\u636e\uff0c\u8fd8\u80fd\u89c4\u907f\u6b20\u7a0e\u548c\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002\u672c\u6587\u5c06\u8be6\u7ec6\u5206\u6790\u65b0\u6cd5\u4ee4\u7684\u5177\u4f53\u65f6\u95f4\u5b89\u6392\u3001\u5b9e\u65bd\u6b65\u9aa4\u53ca\u6ce8\u610f\u4e8b\u9879\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gioi_thieu_va_tam_quan_trong_cua_lo_trinh_giao_dich_lien_ket\"><\/span><b>\u8054\u76df\u8425\u9500\u8def\u7ebf\u56fe\u7684\u4ecb\u7ecd\u548c\u91cd\u8981\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lo_trinh_giao_dich_lien_ket_trong_quan_ly_giao_dich_lien_ket_la_gi\"><\/span><b>\u8054\u5c5e\u4ea4\u6613\u7ba1\u7406\u4e2d\u7684\u8054\u5c5e\u4ea4\u6613\u8def\u7ebf\u56fe\u662f\u4ec0\u4e48\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u53ca\u5173\u8054\u4ea4\u6613\u8def\u7ebf\u56fe\u662f\u6307\u4f01\u4e1a\u6309\u7167\u65b0\u89c4\u5b9a\u5f00\u59cb\u5168\u9762\u5c65\u884c\u5173\u8054\u4ea4\u6613\u7533\u62a5\u3001\u5907\u6848\u548c\u4ef7\u683c\u786e\u5b9a\u7b49\u4e49\u52a1\u7684\u8fc7\u7a0b\u548c\u65f6\u95f4\u3002\u5173\u8054\u4ea4\u6613\u8def\u7ebf\u56fe\u5305\u62ec\uff1a\u6587\u4ef6\u751f\u6548\u65f6\u95f4\u3001\u9002\u7528\u7684\u7eb3\u7a0e\u671f\u9650\u3001\u65b0\u6587\u4ef6\u53d1\u5e03\u524d\u53d1\u751f\u7684\u4ea4\u6613\u6216\u6570\u636e\u7684\u8fc7\u6e21\u89c4\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u4fee\u8ba2\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff09\uff0c\u65b0\u6cd5\u89c4\u81ea2025\u5e743\u670827\u65e5\u8d77\u751f\u6548\uff0c\u9002\u7528\u4e8e2024\u5e74\u53ca\u4ee5\u540e\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u671f\u3002\u8fd9\u610f\u5473\u7740\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u4ece2024\u5e74\u4f1a\u8ba1\u671f\u95f4\u5f00\u59cb\u51c6\u5907\u5173\u8054\u4ea4\u6613\u7684\u6587\u4ef6\u548c\u6570\u636e\u7cfb\u7edf\uff0c\u5c3d\u7ba1\u63d0\u4ea4\u7533\u62a5\u7684\u65f6\u95f4\u662f2025\u5e74\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u8d85\u51fa\u4ee5\u524d\u5e74\u5ea6\u63a7\u5236\u9650\u989d\u7684\u8d39\u7528\u652f\u51fa\uff0c\u7279\u522b\u662f\u5229\u606f\u652f\u51fa\uff0c\u6309\u7167\u65b0\u7684\u8fc7\u6e21\u89c4\u5b9a\u5904\u7406\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u63d0\u4ea4\u7533\u62a5\u65f6\u9700\u8981\u5ba1\u67e5\u5408\u540c\u3001\u8d37\u6b3e\u7ed3\u6784\u3001\u5173\u8054\u5173\u7cfb\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u65b0\u6807\u51c6\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u4fee\u8ba2\u5e76\u660e\u786e\u4e86\u591a\u9879\u5173\u8054\u65b9\u6807\u51c6\uff0c\u8865\u5145\u4e86\u7533\u62a5\u8303\u56f4\uff08\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\u5305\u62ec\u72ec\u7acb\u6838\u7b97\u5206\u652f\u673a\u6784\uff09\uff0c\u5e76\u8c03\u6574\u4e86\u90e8\u5206\u8d37\u6b3e\u548c\u62c5\u4fdd\u7684\u5904\u7406\u65b9\u5f0f\u3002\u5728\u5b9e\u8df5\u4e2d\uff0c\u4f01\u4e1a\u52a1\u5fc5\u4e86\u89e3\u8fd9\u4e9b\u89c4\u5b9a\u9002\u7528\u4e8e2024\u8d22\u5e74\u53ca\u4e4b\u540e\u53d1\u751f\u7684\u4ea4\u6613\uff0c\u56e0\u6b64\u5fc5\u987b\u5c3d\u65e9\u5f00\u59cb\u51c6\u5907\u5de5\u4f5c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lo_trinh_giao_dich_lien_ket_chi_tiet_theo_Nghi_dinh_202025ND-CP\"><\/span><b>\u6839\u636e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5236\u5b9a\u7684\u5173\u8054\u4ea4\u6613\u8be6\u7ec6\u8def\u7ebf\u56fe<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_doan_1_Ra_soat_va_danh_gia_hien_trang\"><\/span><b>\u7b2c\u4e00\u9636\u6bb5\uff1a\u56de\u987e\u548c\u8bc4\u4f30\u5f53\u524d\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u5ba1\u67e5\u6240\u6709\u56fd\u5185\u5916\u4ea4\u6613\uff0c\u5e76\u5c06\u5176\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u7ecf\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4fee\u8ba2\uff09\u7b2c\u4e94\u6761\u89c4\u5b9a\u7684\u65b0\u7684\u5173\u8054\u6807\u51c6\u8fdb\u884c\u6bd4\u8f83\u3002\u8fd9\u4e9b\u6807\u51c6\u5305\u62ec\uff1a\u6240\u6709\u6743\u6bd4\u4f8b\u3001\u63a7\u5236\u6743\u3001\u8d37\u6b3e\u4ee5\u53ca\u7ba1\u7406\u548c\u51fa\u8d44\u5173\u7cfb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76ee\u6807\uff1a\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u9700\u8981\u7533\u62a5\u548c\u5907\u6848\u5173\u8054\u4ea4\u6613\u3002<\/span><\/p>\n<figure id=\"attachment_1928\" aria-describedby=\"caption-attachment-1928\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1928\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-doanh-nghiep-thuc-hien-lo-trinh-giao-dich-lien-ket-dung-quy-dinh.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n l\u1ed9 tr\u00ecnh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang quy \u0111\u1ecbnh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-doanh-nghiep-thuc-hien-lo-trinh-giao-dich-lien-ket-dung-quy-dinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-doanh-nghiep-thuc-hien-lo-trinh-giao-dich-lien-ket-dung-quy-dinh-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-doanh-nghiep-thuc-hien-lo-trinh-giao-dich-lien-ket-dung-quy-dinh-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-doanh-nghiep-thuc-hien-lo-trinh-giao-dich-lien-ket-dung-quy-dinh-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-doanh-nghiep-thuc-hien-lo-trinh-giao-dich-lien-ket-dung-quy-dinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1928\" class=\"wp-caption-text\">\u6307\u5bfc\u4f01\u4e1a\u4f9d\u6cd5\u5408\u89c4\u5b9e\u65bd\u5173\u8054\u4ea4\u6613\u8def\u7ebf\u56fe<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_doan_2_Ap_dung_quy_dinh_moi\"><\/span><b>\u7b2c\u4e8c\u9636\u6bb5\uff1a\u5b9e\u65bd\u65b0\u6cd5\u89c4<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea\u6b64\uff0c\u4e00\u4e9b\u60c5\u51b5\u4e0d\u518d\u5c5e\u4e8e\u5173\u8054\u5173\u7cfb\uff0c\u4f8b\u5982\uff1a\u4e00\u7b14\u94f6\u884c\u8d37\u6b3e\uff0c\u5373\u4f7f\u80a1\u6743\u8d85\u8fc725%\uff0c\u4e14\u5360\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\uff0c\u4f46\u5982\u679c\u94f6\u884c\u4e0d\u7ecf\u8425\u3001\u4e0d\u63a7\u5236\u6216\u5411\u501f\u6b3e\u4f01\u4e1a\u6ce8\u8d44\uff0c\u4e5f\u4e0d\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u72ec\u7acb\u6838\u7b97\u5206\u652f\u673a\u6784\u82e5\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff0c\u4e5f\u5fc5\u987b\u50cf\u72ec\u7acb\u4f01\u4e1a\u4e00\u6837\u7533\u62a5\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_doan_3_Hoan_thien_ho_so\"><\/span><b>\u7b2c\u4e09\u9636\u6bb5\uff1a\u5b8c\u6210\u7533\u8bf7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u5fc5\u987b\u51c6\u5907\u5b8c\u6574\u7684\u6587\u4ef6\uff0c\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;\">\u672c\u5730\u6587\u4ef6\uff1a\u8be5\u4f01\u4e1a\u5728\u8d8a\u5357\u7684\u76f8\u5173\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\uff08\u516c\u53f8\u7b80\u4ecb\uff09\uff1a\u8de8\u56fd\u516c\u53f8\u7684\u4e00\u822c\u4fe1\u606f\uff08\u5982\u679c\u6709\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a \u2013 CbCR\uff1a\u62a5\u544a\u6bcf\u4e2a\u56fd\u5bb6\u7684\u5229\u6da6\u3001\u7a0e\u6536\u548c\u8fd0\u8425\u60c5\u51b5\uff08\u9002\u7528\u4e8e\u5408\u5e76\u6536\u5165\u8d85\u8fc7 18,000 \u4ebf\u8d8a\u5357\u76fe\u7684\u516c\u53f8\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_doan_4_Luu_tru_va_san_sang_giai_trinh\"><\/span><b>\u7b2c\u56db\u9636\u6bb5\uff1a\u5f52\u6863\u5e76\u51c6\u5907\u95ee\u8d23<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u53ef\u5728\u63a5\u5230\u8bf7\u6c42\u540e15\u4e2a\u5de5\u4f5c\u65e5\u5185\u8981\u6c42\u4f01\u4e1a\u63d0\u4f9b\u8bb0\u5f55\u3002\u4f01\u4e1a\u5fc5\u987b\u4fdd\u5b58\u8bb0\u5f55\u81f3\u5c115\u5e74\uff0c\u5e76\u5728\u7a0e\u52a1\u68c0\u67e5\u6216\u5ba1\u8ba1\u65f6\u505a\u597d\u89e3\u91ca\u8bf4\u660e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u6cd5\u89c4\u7684\u9002\u7528\u4e0d\u4ec5\u662f\u4e00\u9879\u5f3a\u5236\u6027\u7684\u6cd5\u5f8b\u8981\u6c42\uff0c\u4e5f\u662f\u4f01\u4e1a\u7ba1\u7406\u7a0e\u6536\u98ce\u9669\u548c\u9075\u5b88\u900f\u660e\u5ea6\u7684\u5173\u952e\u56e0\u7d20\u30022025\u5e743\u670827\u65e5\u9881\u5e03\u7684\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u5bf9\u591a\u9879\u5185\u5bb9\u8fdb\u884c\u4e86\u8c03\u6574\u548c\u8865\u5145\uff0c\u5305\u62ec\u660e\u786e\u89c4\u5b9a\u4e86\u5173\u8054\u4ea4\u6613\u7533\u62a5\u3001\u51c6\u5907\u6587\u4ef6\u548c\u786e\u5b9a\u4ef7\u683c\u4e49\u52a1\u7684\u9002\u7528\u8def\u7ebf\u56fe\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u610f\u5473\u7740\uff0c\u81ea\u300a\u6761\u4f8b\u300b\u751f\u6548\u4e4b\u65e5\u8d77\uff0c\u6240\u6709\u5b58\u5728\u5173\u8054\u4ea4\u6613\u4e14\u5c5e\u4e8e\u76d1\u7ba1\u8303\u56f4\u7684\u4f01\u4e1a\uff0c\u5fc5\u987b\u6e05\u6670\u4e86\u89e3\u5b9e\u65bd\u65f6\u95f4\u8868\u548c\u5b9e\u65bd\u987a\u5e8f\uff0c\u907f\u514d\u8fdd\u89c4\u3002\u4e0d\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u8def\u7ebf\u56fe\uff0c\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u51fa\u73b0\u7533\u62a5\u5ef6\u8fdf\u3001\u8d44\u6599\u7f3a\u5931\u7b49\u60c5\u51b5\uff0c\u4ece\u800c\u5bfc\u81f4\u7a0e\u6b3e\u62d6\u6b20\u3001\u9ad8\u989d\u7f5a\u6b3e\uff0c\u751a\u81f3\u88ab\u8ba4\u5b9a\u4e3a\u5077\u7a0e\u6f0f\u7a0e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_truc_tiep_den_nghia_vu_thue_va_hoat_dong_tai_chinh\"><\/span><b>\u5bf9\u7eb3\u7a0e\u4e49\u52a1\u548c\u8d22\u52a1\u8fd0\u4f5c\u7684\u76f4\u63a5\u5f71\u54cd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7528\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u8def\u7ebf\u56fe\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u5408\u89c4\u8981\u6c42\uff0c\u800c\u4e14\u5bf9\u4f01\u4e1a\u5e94\u7eb3\u7a0e\u989d\u548c\u4f01\u4e1a\u5982\u4f55\u7ba1\u7406\u73b0\u91d1\u6d41\u4ea7\u751f\u76f4\u63a5\u5f71\u54cd\u3002<\/span><\/p>\n<figure id=\"attachment_1930\" aria-describedby=\"caption-attachment-1930\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1930\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tac-dong-truc-tiep-den-nghia-vu-thue.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tac-dong-truc-tiep-den-nghia-vu-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tac-dong-truc-tiep-den-nghia-vu-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tac-dong-truc-tiep-den-nghia-vu-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tac-dong-truc-tiep-den-nghia-vu-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tac-dong-truc-tiep-den-nghia-vu-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1930\" class=\"wp-caption-text\">\u5bf9\u7eb3\u7a0e\u4e49\u52a1\u7684\u76f4\u63a5\u5f71\u54cd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u7eb3\u7a0e\u4e49\u52a1\uff0c\u5173\u4e8e\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u3001\u63a7\u5236\u5229\u606f\u8d39\u7528\u4ee5\u53ca\u8981\u6c42\u7f16\u5236\u548c\u4fdd\u5b58\u4f30\u503c\u8bb0\u5f55\u7684\u65b0\u89c4\u5b9a\u5c06\u51b3\u5b9a\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u8d39\u7528\u91d1\u989d\u3002\u5982\u679c\u4f01\u4e1a\u4e0d\u9075\u5b88\u89c4\u5b9a\u6216\u7533\u62a5\u4e0d\u5b9e\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u8c03\u6574\u5e94\u7a0e\u6536\u5165\uff0c\u4ece\u800c\u589e\u52a0\u5e94\u7eb3\u7a0e\u989d\uff0c\u5e76\u5904\u4ee5\u7f5a\u6b3e\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8d22\u52a1\u6d3b\u52a8\u65b9\u9762\uff0c\u65b0\u89c4\u8981\u6c42\u4f01\u4e1a\u5ba1\u67e5\u5176\u8d44\u672c\u7ed3\u6784\u3001\u8d37\u6b3e\u5408\u540c\u4ee5\u53ca\u5173\u8054\u65b9\u8d2d\u9500\u4ef7\u683c\u653f\u7b56\uff0c\u4ee5\u786e\u4fdd\u5176\u7b26\u5408\u5176\u4e1a\u52a1\u6218\u7565\u4e14\u4e0d\u8d85\u51fa\u6cd5\u5f8b\u89c4\u5b9a\u3002\u8fd9\u76f4\u63a5\u5f71\u54cd\u5230\u4f01\u4e1a\u7b79\u96c6\u8d44\u91d1\u3001\u5206\u914d\u6210\u672c\u548c\u5229\u6da6\u4ee5\u53ca\u62a5\u544a\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u7684\u80fd\u529b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u8def\u7ebf\u56fe\u662f\u7a0e\u52a1\u5408\u89c4\u4e0e\u8d22\u52a1\u6218\u7565\u7684\u4ea4\u6c47\u70b9\u3002\u59a5\u5584\u5904\u7406\u7684\u4f01\u4e1a\u5c06\u4f18\u5316\u5176\u7eb3\u7a0e\u4e49\u52a1\u5e76\u4fdd\u6301\u8d22\u52a1\u5065\u5eb7\u3002\u76f8\u53cd\uff0c\u5982\u679c\u4e3b\u89c2\u81c6\u65ad\uff0c\u5219\u88ab\u591a\u6536\u7a0e\u6b3e\u548c\u73b0\u91d1\u6d41\u5931\u8861\u7684\u98ce\u9669\u975e\u5e38\u9ad8\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_neu_doanh_nghiep_bo_qua_hoac_cham_chuan_bi\"><\/span><b>\u4f01\u4e1a\u5ffd\u89c6\u6216\u5ef6\u8fdf\u51c6\u5907\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u5ef6\u8fdf\u4e0d\u4ec5\u662f\u4e00\u4e2a\u884c\u653f\u7f3a\u9677\uff0c\u800c\u4e14<\/span> <span style=\"font-weight: 400;\">\u5bf9\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4e49\u52a1\u548c\u8d22\u52a1\u7a33\u5b9a\u90fd\u6709\u4e25\u91cd\u7684\u6f5c\u5728\u540e\u679c\u3002<\/span><\/p>\n<figure id=\"attachment_1929\" aria-describedby=\"caption-attachment-1929\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1929\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-neu-khong-thuc-hien-dung-lo-trinh-giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang l\u1ed9 tr\u00ecnh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-neu-khong-thuc-hien-dung-lo-trinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-neu-khong-thuc-hien-dung-lo-trinh-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-neu-khong-thuc-hien-dung-lo-trinh-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-neu-khong-thuc-hien-dung-lo-trinh-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-neu-khong-thuc-hien-dung-lo-trinh-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1929\" class=\"wp-caption-text\">\u4e0d\u9075\u5faa\u6b63\u786e\u7684\u8054\u76df\u4ea4\u6613\u8def\u7ebf\u56fe\u7684\u98ce\u9669<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b20\u7a0e\u548c\u7f5a\u6b3e\u7684\u98ce\u9669\u663e\u800c\u6613\u89c1\u3002\u7a0e\u52a1\u673a\u5173\u5728\u68c0\u67e5\u65f6\uff0c\u5982\u679c\u53d1\u73b0\u4f01\u4e1a\u6ca1\u6709\u8bb0\u5f55\u6216\u8bb0\u5f55\u4e0d\u9f50\u5168\uff0c\u6709\u6743\u91cd\u65b0\u786e\u5b9a\u4ea4\u6613\u4ef7\u683c\uff0c\u8c03\u6574\u5e94\u7a0e\u6536\u5165\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u53ef\u80fd\u9700\u8981\u7f34\u7eb3\u989d\u5916\u7684\u5927\u91cf\u7a0e\u6b3e\u4ee5\u53ca\u6ede\u7eb3\u91d1\u548c\u884c\u653f\u7f5a\u6b3e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u62d6\u6b20\u7684\u7f5a\u6b3e\u4e3a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">2019\u5e74\u7a0e\u6536\u5f81\u7ba1\u6cd5\u7b2c126\u6761<\/span><\/a><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5904\u7f5a\u5982\u4e0b\uff1a\u00a0<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u6709\u5077\u7a0e\u3001\u9a97\u7a0e\u884c\u4e3a\u7684\uff0c\u5904\u4ee5\u5077\u7a0e\u91d1\u989d20%\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u7eb3\u7a0e\u4eba\u903e\u671f\u7f34\u7eb3\u7a0e\u6b3e\u7684\uff0c\u6309\u903e\u671f\u7f34\u7eb3\u7684\u7a0e\u6b3e\u6570\u989d\uff0c\u5904\u4ee5\u6ede\u7eb3\u91d10.03%\/\u65e5\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7eb3\u7a0e\u4eba\u7533\u62a5\u9519\u8bef\uff0c\u5bfc\u81f4\u5e94\u7f34\u7a0e\u6b3e\u4e0d\u8db3\uff0c\u5c06\u88ab\u5904\u4ee5\u6240\u6b20\u7a0e\u6b3e10%\u7684\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u4e0d\u7f34\u7eb3\u7a0e\u6b3e\u6216\u8005\u7f34\u7eb3\u7684\u7a0e\u6b3e\u5c11\u4e8e\u5e94\u5f81\u6536\u989d\u7684\uff0c\u5c06\u88ab\u5904\u4ee5\u6240\u5c11\u7f34\u7eb3\u7a0e\u6b3e10%\u7684\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u7533\u62a5\u9519\u8bef\uff0c\u5bfc\u81f4\u5c11\u7f34\u7a0e\u6b3e\uff0c\u4f46\u5df2\u6309\u89c4\u5b9a\u8db3\u989d\u7f34\u7eb3\u7a0e\u6b3e\u7684\uff0c\u6309\u5c11\u7f34\u4f46\u5df2\u8db3\u989d\u7f34\u7eb3\u7684\u7a0e\u6b3e\u8ba1\u7b97\uff0c\u5904\u4ee5\u6bcf\u65e50.05%\u7684\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><b>\u6765\u6e90\uff1a<\/b><a href=\"https:\/\/danviet.vn\/muc-phat-truy-thu-thue-thu-nhap-doanh-nghiep-moi-nhat-nam-2025-d1323369.html#:~:text=M%E1%BB%A9c%20ph%E1%BA%A1t%20khi%20b%E1%BB%8B%20truy%20thu%20thu%E1%BA%BF%20thu%20nh%E1%BA%ADp%20doanh%20nghi%E1%BB%87p&amp;text=1.,s%E1%BB%91%20ti%E1%BB%81n%20thu%E1%BA%BF%20ch%E1%BA%ADm%20n%E1%BB%99p.\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"> \u4e39\u8d8a\u5357\u62a5<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u7406\u89e3\u5e76\u6839\u636e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u6b63\u786e\u5b9e\u65bd\u8f6c\u8ba9\u5b9a\u4ef7\u8def\u7ebf\u56fe\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u8fd8\u80fd\u786e\u4fdd\u8d22\u52a1\u8fd0\u8425\u548c\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u7684\u7a33\u5b9a\u6027\u3002\u5f53\u6240\u6709\u51c6\u5907\u5de5\u4f5c\u51c6\u5907\u5c31\u7eea\u540e\uff0c\u4f01\u4e1a\u5c31\u5e94\u8be5\u91cd\u65b0\u5ba1\u89c6\u5176\u6218\u7565\uff0c\u52a0\u5f3a\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\uff0c\u5e76\u79ef\u6781\u5e94\u5bf9\u653f\u7b56\u53d8\u5316\u3002\u7531\u6b64\uff0c\u6211\u4eec\u53ef\u4ee5\u5f97\u51fa\u91cd\u8981\u7684\u7ed3\u8bba\uff0c\u5e76\u6307\u5bfc\u672a\u6765\u7684\u9002\u5f53\u884c\u52a8\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u8def\u7ebf\u56fe\u76f4\u63a5\u5f71\u54cd\u7eb3\u7a0e\u4e49\u52a1\u548c\u4f01\u4e1a\u58f0\u8a89\uff0c\u56e0\u6b64\uff0c\u7406\u89e3\u5e76\u6b63\u786e\u6267\u884c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u4ea4\u6613\u8def\u7ebf\u56fe\u81f3\u5173\u91cd\u8981\u3002\u4f01\u4e1a\u73b0\u5728\u5fc5\u987b\u91c7\u53d6\u884c\u52a8\uff0c\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\uff0c\u5e76\u4f18\u5316\u8d22\u52a1\u6548\u7387\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6cd5\u5f8b\u73af\u5883\u65e5\u76ca\u4e25\u683c\u3001\u7a0e\u52a1\u673a\u5173\u7ba1\u63a7\u529b\u5ea6\u52a0\u5927\u7684\u80cc\u666f\u4e0b\uff0c\u9075\u5b88<\/span><span style=\"font-weight: 400;\">\u8fc7\u7a0b <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u6839\u636e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5408\u89c4\u5bf9\u6240\u6709\u4f01\u4e1a\u800c\u8a00\u90fd\u81f3\u5173\u91cd\u8981\u3002\u5b83\u4e0d\u4ec5\u6709\u52a9\u4e8e\u89c4\u907f\u6cd5\u5f8b\u98ce\u9669\uff0c\u964d\u4f4e\u6b20\u7a0e\u548c\u7f5a\u6b3e\u7684\u98ce\u9669\uff0c\u8fd8\u6709\u52a9\u4e8e\u63d0\u5347\u4f01\u4e1a\u58f0\u8a89\uff0c\u5e76\u4e0e\u5408\u4f5c\u4f19\u4f34\u3001\u6295\u8d44\u8005\u548c\u7ba1\u7406\u673a\u6784\u5efa\u7acb\u4fe1\u4efb\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e0d\u4ec5\u9700\u8981\u5c06\u6b64\u89c6\u4e3a\u4e00\u9879\u5f3a\u5236\u6027\u89c4\u5b9a\uff0c\u66f4\u5e94\u5c06\u5176\u89c6\u4e3a\u6839\u636e\u56fd\u9645\u6807\u51c6\u5ba1\u67e5\u4ea4\u6613\u7ed3\u6784\u3001\u4f18\u5316\u8d22\u52a1\u6218\u7565\u548c\u5185\u90e8\u7ba1\u7406\u7684\u5951\u673a\u3002\u53ea\u6709\u5145\u5206\u51c6\u5907\u597d\u6587\u4ef6\u3001\u6570\u636e\u548c\u76d1\u63a7\u6d41\u7a0b\uff0c\u4f01\u4e1a\u624d\u80fd\u59cb\u7ec8\u4fdd\u6301\u79ef\u6781\u4e3b\u52a8\uff0c\u968f\u65f6\u5e94\u5bf9\u68c0\u67e5\u3001\u5ba1\u6838\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u8981\u6c42\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u9700\u5177\u4f53\u5efa\u8bae\uff0c\u4f01\u4e1a\u8bf7\u8054\u7cfb <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN\u2014\u2014\u603b\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/a>:<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p>&nbsp;<\/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><span style=\"font-weight: 400;\"><strong>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/strong>\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/li>\n<li>\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/li>\n<li>\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>\n<p style=\"text-align: right;\"><em><b>\u7f16\u8f91\u59d4\u5458\u4f1a\uff1aMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u1ed9 tr\u00ecnh giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. \u0110\u00e2y l\u00e0 khung ph\u00e1p l\u00fd quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft, th\u1ef1c hi\u1ec7n k\u00ea khai tr\u00ean ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai (HTKK) v\u00e0 x\u00e2y d\u1ef1ng [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1926,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,10],"tags":[43,44],"class_list":["post-1552","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-cap-nhat-quy-dinh-moi","tag-lo-trinh-giao-dich-lien-ket-theo-nd-132-2020-va-20-2025-giup-doanh-nghiep-ke-khai-dung","tag-minh-bach-thue-va-giam-rui-ro-phap-ly"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1552","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=1552"}],"version-history":[{"count":12,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1552\/revisions"}],"predecessor-version":[{"id":2916,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1552\/revisions\/2916"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/1926"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}