{"id":1663,"date":"2025-08-27T21:01:06","date_gmt":"2025-08-28T04:01:06","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1663"},"modified":"2026-03-04T18:26:32","modified_gmt":"2026-03-05T01:26:32","slug":"quy-dinh-bao-lanh-khoan-vay","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-bao-lanh-khoan-vay\/","title":{"rendered":"\u8d37\u6b3e\u62c5\u4fdd\u89c4\u5b9a"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u6210\u4e3a\u786e\u4fdd\u6cd5\u5f8b\u5b89\u5168\u548c\u8d22\u52a1\u900f\u660e\u5ea6\u7684\u5173\u952e\u56e0\u7d20\u3002\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u63d0\u9ad8\u4fe1\u7528\u58f0\u8a89\uff0c\u4ee5\u66f4\u4f18\u60e0\u7684\u6761\u4ef6\u83b7\u5f97\u8d44\u91d1\uff0c\u8fd8\u4e0e\u4f01\u4e1a\u4f9d\u6cd5\u7533\u62a5\u548c\u51c6\u5907\u6587\u4ef6\u7684\u4e49\u52a1\u76f8\u5173\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u4ee5\u53ca\u65b0\u7684\u6587\u672c\uff0c\u4f8b\u5982 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u6cd5\u5f8b\u6846\u67b6\u3001\u5982\u4f55\u6309\u7167\u5e02\u573a\u539f\u5219\u786e\u5b9a\u62c5\u4fdd\u8d39\u7528\u4ee5\u53ca\u51c6\u5907\u5b8c\u6574\u7684\u4ea4\u6613\u6587\u4ef6\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u3001\u7ef4\u62a4\u58f0\u8a89\u5e76\u4f18\u5316\u957f\u671f\u8d22\u52a1\u6218\u7565\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\/quy-dinh-bao-lanh-khoan-vay\/#Khai_quat_ve_quy_dinh_bao_lanh_khoan_vay\" >\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u6982\u8ff0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-bao-lanh-khoan-vay\/#Tam_quan_trong_cua_viec_tuan_thu_quy_dinh_bao_lanh_khoan_vay\" >\u8d37\u6b3e\u62c5\u4fdd\u5408\u89c4\u7684\u91cd\u8981\u6027<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-bao-lanh-khoan-vay\/#Khung_phap_ly_hien_hanh_ve_quy_dinh_bao_lanh_khoan_vay\" >\u73b0\u884c\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u7684\u6cd5\u5f8b\u6846\u67b6<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-bao-lanh-khoan-vay\/#So_sanh_giua_2_Nghi_dinh_ve_quy_dinh_bao_lanh_khoan_vay\" >\u4e24\u9879\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u6cd5\u4ee4\u6bd4\u8f83<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-bao-lanh-khoan-vay\/#Rui_ro_phap_ly_va_thue_neu_vi_pham_quy_dinh_bao_lanh_khoan_vay\" >\u8fdd\u53cd\u8d37\u6b3e\u62c5\u4fdd\u89c4\u5b9a\u53ef\u80fd\u4ea7\u751f\u7684\u6cd5\u5f8b\u548c\u7a0e\u52a1\u98ce\u9669<\/a><\/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\/quy-dinh-bao-lanh-khoan-vay\/#Ket_luan\" >\u603b\u7ed3\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-bao-lanh-khoan-vay\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_quat_ve_quy_dinh_bao_lanh_khoan_vay\"><\/span><b>\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u878d\u8d44\u8fc7\u7a0b\u4e2d\uff0c\u8bb8\u591a\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u5b50\u516c\u53f8\u6216\u65b0\u6210\u7acb\u7684\u5b50\u516c\u53f8\uff0c\u5f80\u5f80\u7531\u4e8e\u8d22\u52a1\u80fd\u529b\u6216\u4fe1\u7528\u8bb0\u5f55\u7684\u9650\u5236\u800c\u96be\u4ee5\u83b7\u5f97\u94f6\u884c\u8d37\u6b3e\u3002\u6b64\u65f6\uff0c\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u6210\u4e3a\u4e00\u9879\u91cd\u8981\u89c4\u5b9a\uff0c\u5373\u7531\u7b2c\u4e09\u65b9\uff08\u53ef\u4ee5\u662f\u6bcd\u516c\u53f8\u3001\u5173\u8054\u516c\u53f8\u6216\u4fe1\u8d37\u673a\u6784\uff09\u627f\u8bfa\u5728\u51fa\u73b0\u98ce\u9669\u65f6\u4ee3\u8868\u501f\u6b3e\u4eba\u4ed8\u6b3e\u3002\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u66f4\u5bb9\u6613\u83b7\u5f97\u8d37\u6b3e\u6279\u51c6\uff0c\u5e76\u83b7\u5f97\u66f4\u9ad8\u7684\u989d\u5ea6\u3001\u66f4\u4f4e\u7684\u5229\u7387\u548c\u66f4\u7075\u6d3b\u7684\u6761\u4ef6\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b49\u66f4\u65b0\u6587\u4ef6\u4e2d\u7684\u8d37\u6b3e\u62c5\u4fdd\u89c4\u5b9a\uff0c\u5f53\u5173\u8054\u65b9\u4e4b\u95f4\u53d1\u751f\u62c5\u4fdd\u4ea4\u6613\u65f6\uff0c\u8fd9\u88ab\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\uff0c\u5fc5\u987b\u900f\u660e\u5730\u7533\u62a5\u548c\u89e3\u91ca\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8ba9\u4f01\u4e1a\u66f4\u5bb9\u6613\u7406\u89e3\u5e76\u6b63\u786e\u9002\u7528\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u6709\u5fc5\u8981\u603b\u7ed3\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u7684\u8981\u70b9\u3002\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u662f\u4f01\u4e1a\u9075\u5b88\u6cd5\u89c4\u5e76\u6709\u6548\u7ba1\u7406\u4e0e\u8d37\u6b3e\u62c5\u4fdd\u76f8\u5173\u7684\u91d1\u878d\u6d3b\u52a8\u7684\u91cd\u8981\u57fa\u7840\u3002 <\/span><span style=\"font-weight: 400;\">\u8ba9\u6211\u4eec\u901a\u8fc7\u4e0b\u9762\u7684\u6c47\u603b\u8868\u4e0e MAN - Master Accountant Network \u4e00\u8d77\u6765\u4e86\u89e3\u4e00\u4e0b\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u6728\u677f\uff1a<\/strong> \u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u8981\u70b9\u6458\u8981<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u6cd5\u89c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u8d37\u6b3e\u62c5\u4fdd\u6982\u5ff5<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5f53\u501f\u6b3e\u4eba\u672a\u80fd\u5c65\u884c\u4e49\u52a1\u65f6\uff0c\u7531\u7b2c\u4e09\u65b9\uff08\u6bcd\u516c\u53f8\u3001\u9644\u5c5e\u516c\u53f8\u3001\u94f6\u884c\u2026\u2026\uff09\u4ee3\u8868\u501f\u6b3e\u4eba\u4ed8\u6b3e\u7684\u627f\u8bfa\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2015\u5e74\u6c11\u6cd5\u5178\u548c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5fc5\u987b\u6709\u62c5\u4fdd\u5408\u540c\uff0c\u660e\u786e\u89c4\u5b9a\u6cd5\u5f8b\u8d23\u4efb\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u4ec0\u4e48\u65f6\u5019\u662f\u5173\u8054\u4ea4\u6613\uff1f<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\uff08\u6bcd\u516c\u53f8\u4e0e\u5b50\u516c\u53f8\u3001\u540c\u4e00\u96c6\u56e2\u5185\u516c\u53f8\uff09\u4e4b\u95f4\u4ea7\u751f\u7684\u62c5\u4fdd\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u3001\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6b63\u786e\u7684 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\u4e2d\u4e88\u4ee5\u58f0\u660e\u3002<\/span><\/a><\/td>\n<\/tr>\n<tr>\n<td><b>\u62c5\u4fdd\u8d39\u7528<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u6309\u5e02\u573a\u5316\u539f\u5219\u786e\u5b9a\u3002\u62c5\u4fdd\u8d39\u7528\u5e94\u5f53\u4e0e\u540c\u7c7b\u72ec\u7acb\u4ea4\u6613\u7684\u8d39\u7528\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff1b\u7ecf\u5408\u7ec4\u7ec7\u6307\u5357<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bf7\u52ff\u8ba1\u7b97 0% \u6216\u65e0\u8bc1\u636e\u514d\u8d39\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u51c6\u5907\u6587\u4ef6<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u62c5\u4fdd\u5408\u540c\uff1b\u4fe1\u7528\u98ce\u9669\u5206\u6790\u62a5\u544a\uff1b\u62c5\u4fdd\u4fdd\u8d39\u5bf9\u6bd4\u6570\u636e\uff1b\u8d22\u52a1\u62a5\u8868\u62ab\u9732\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bb0\u5f55\u5fc5\u987b\u4fdd\u5b58\u81f3\u5c11 10 \u5e74\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u7533\u62a5\u4e49\u52a1<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u5f53\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u7533\u62a5\u8868\u9644\u4ef6\u4e00\u3001\u9644\u4ef6\u4e8c\u3001\u9644\u4ef6\u4e09\u4e2d\u7533\u62a5\u62c5\u4fdd\u4e8b\u9879\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u672a\u7533\u62a5\u53ef\u80fd\u4f1a\u5bfc\u81f4\u884c\u653f\u5904\u7f5a\u548c\u7a0e\u6536\u8bc4\u4f30\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u8fdd\u89c4\u98ce\u9669<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u514d\u9664\u62c5\u4fdd\u8d39\u7528\uff0c\u5f81\u6536\u7a0e\u6b3e\uff0c\u5f81\u6536\u6ede\u7eb3\u91d1\u548c\u884c\u653f\u7f5a\u6b3e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\uff0c\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5bf9\u58f0\u8a89\u548c\u8d22\u52a1\u62a5\u544a\u7684\u5f71\u54cd\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0\u4f01\u4e1a\u878d\u8d44\u6d3b\u52a8\u4e2d\u7684\u8d37\u6b3e\u62c5\u4fdd\u65e2\u662f\u91cd\u8981\u7684\u8d44\u91d1\u652f\u6301\u5de5\u5177\uff0c\u4e5f\u662f\u53d7\u7a0e\u6cd5\u548c\u4f1a\u8ba1\u6cd5\u4e25\u683c\u76d1\u7ba1\u7684\u9886\u57df\u3002\u4e86\u89e3\u8d37\u6b3e\u62c5\u4fdd\u7684\u76f8\u5173\u89c4\u5b9a\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u5145\u5206\u5229\u7528\u878d\u8d44\u4f18\u52bf\uff0c\u8fd8\u80fd\u786e\u4fdd\u6cd5\u5f8b\u5b89\u5168\u3001\u62a5\u544a\u900f\u660e\uff0c\u7ef4\u62a4\u957f\u671f\u58f0\u8a89\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_tuan_thu_quy_dinh_bao_lanh_khoan_vay\"><\/span><b>\u8d37\u6b3e\u62c5\u4fdd\u5408\u89c4\u7684\u91cd\u8981\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b49\u65b0\u6587\u4ef6\u6709\u5173\u8d37\u6b3e\u62c5\u4fdd\u7684\u89c4\u5b9a\uff0c\u5f53\u5173\u8054\u65b9\u4e4b\u95f4\u53d1\u751f\u62c5\u4fdd\u65f6\uff0c\u8be5\u4ea4\u6613\u5c06\u88ab\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\uff0c\u5fc5\u987b\u8fdb\u884c\u5145\u5206\u7533\u62a5\u548c\u8bb0\u5f55\u3002<\/span><\/p>\n<figure id=\"attachment_1976\" aria-describedby=\"caption-attachment-1976\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1976\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tam-quan-trong-cua-viec-tuan-thu-quy-dinh-bao-lanh-khoan-vay.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh b\u1ea3o l\u00e3nh kho\u1ea3n vay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tam-quan-trong-cua-viec-tuan-thu-quy-dinh-bao-lanh-khoan-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tam-quan-trong-cua-viec-tuan-thu-quy-dinh-bao-lanh-khoan-vay-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tam-quan-trong-cua-viec-tuan-thu-quy-dinh-bao-lanh-khoan-vay-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tam-quan-trong-cua-viec-tuan-thu-quy-dinh-bao-lanh-khoan-vay-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tam-quan-trong-cua-viec-tuan-thu-quy-dinh-bao-lanh-khoan-vay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1976\" class=\"wp-caption-text\">\u8d37\u6b3e\u62c5\u4fdd\u5408\u89c4\u7684\u91cd\u8981\u6027<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u89c4\u907f\u7a0e\u52a1\u548c\u6cd5\u5f8b\u98ce\u9669\uff0c\u8fd8\u80fd\u6253\u9020\u900f\u660e\u7684\u8d22\u52a1\u7ba1\u7406\u57fa\u7840\u3002\u6839\u636e\u5e02\u573a\u539f\u5219\uff08\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff09\u786e\u5b9a\u62c5\u4fdd\u8d39\u7528\uff0c\u4fdd\u5b58\u76f8\u5173\u8bb0\u5f55\u5e76\u5728\u8d22\u52a1\u62a5\u544a\u4e2d\u516c\u5f00\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u589e\u5f3a\u4fe1\u7528\u58f0\u8a89\uff0c\u540c\u65f6\u63d0\u9ad8\u5176\u5e94\u5bf9\u7a0e\u52a1\u68c0\u67e5\u7684\u80fd\u529b\u3002\u5c24\u5176\u662f\u5728\u7a0e\u52a1\u673a\u5173\u52a0\u5f3a\u5173\u8054\u4ea4\u6613\u63a7\u5236\u548c\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u80cc\u666f\u4e0b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u8d37\u6b3e\u62c5\u4fdd\u88ab\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\uff0c\u5fc5\u987b\u8fdb\u884c\u5168\u9762\u7533\u62a5\u5e76\u8bb0\u5f55\u3002\u9075\u5b88\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u53ef\u5e26\u6765\u8bf8\u591a\u91cd\u8981\u76ca\u5904\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u907f\u514d\u7a0e\u6536\u548c\u6cd5\u5f8b\u98ce\u9669\uff1a\u9650\u5236\u56e0\u7533\u62a5\u4e0d\u8db3\u6216\u4e0d\u6b63\u786e\u800c\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u8d22\u52a1\u7ba1\u7406\u900f\u660e\uff1a\u62c5\u4fdd\u8d39\u7528\u6309\u7167\u5e02\u573a\u539f\u5219\uff08\u516c\u5e73\u539f\u5219\uff09\u786e\u5b9a\uff0c\u51ed\u8bc1\u660e\u786e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u5f3a\u4fe1\u7528\u58f0\u8a89\uff1a\u900f\u660e\u7684\u8bb0\u5f55\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u91d1\u878d\u673a\u6784\u548c\u5408\u4f5c\u4f19\u4f34\u773c\u4e2d\u83b7\u5f97\u66f4\u9ad8\u7684\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u7a0e\u52a1\u68c0\u67e5\u7684\u62b5\u5fa1\u80fd\u529b\uff1a\u6807\u51c6\u8bb0\u5f55\u53ef\u5e2e\u52a9\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u65f6\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u7b26\u5408\u5f53\u524d\u7a0e\u6536\u7ba1\u7406\u8d8b\u52bf\uff1a\u968f\u7740\u7a0e\u52a1\u673a\u5173\u5bf9\u5173\u8054\u4ea4\u6613\u7684\u7ba1\u63a7\u65e5\u76ca\u52a0\u5f3a\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><strong>\u53c2\u89c1\uff1a<\/strong> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-trong-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u5229\u606f\u652f\u51fa<\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_hien_hanh_ve_quy_dinh_bao_lanh_khoan_vay\"><\/span><b>\u73b0\u884c\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u7684\u6cd5\u5f8b\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4e0e\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u76f8\u5173\u7684\u91cd\u8981\u5185\u5bb9\u4e4b\u4e00\u662f\u5c06\u5176\u786e\u5b9a\u4e3a\u4e00\u79cd\u5f62\u5f0f <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a>\u5177\u4f53\u800c\u8a00\uff0c\u5f53\u540c\u4e00\u96c6\u56e2\u5185\u4f01\u4e1a\u6216\u5173\u8054\u65b9\u5728\u5411\u94f6\u884c\u501f\u6b3e\u6216\u7b79\u63aa\u8d44\u91d1\u8fc7\u7a0b\u4e2d\uff0c\u76f8\u4e92\u5b9e\u65bd\u8d37\u6b3e\u62c5\u4fdd\u89c4\u5b9a\u65f6\uff0c\u8be5\u9879\u4ea4\u6613\u4e0d\u518d\u89c6\u4e3a\u5355\u7eaf\u7684\u5185\u90e8\u652f\u6301\uff0c\u800c\u662f\u6309\u7167\u5173\u8054\u4ea4\u6613\u7a0e\u6536\u7ba1\u7406\u673a\u5236\u8fdb\u884c\u89c4\u8303\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u8981\u6c42\u4f01\u4e1a\u5145\u5206\u62ab\u9732\u8d37\u6b3e\u62c5\u4fdd\u4fe1\u606f\uff0c\u5305\u62ec\u5408\u540c\u5185\u5bb9\u3001\u62c5\u4fdd\u4e49\u52a1\u8303\u56f4\u4ee5\u53ca\u4ea7\u751f\u7684\u62c5\u4fdd\u8d39\u7528\u3002\u8be5\u8d39\u7528\u5fc5\u987b\u6309\u7167\u5e02\u573a\u4ef7\u683c\u539f\u5219\uff08\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff09\u786e\u5b9a\uff0c\u5373\u4e0e\u4f01\u4e1a\u5728\u7c7b\u4f3c\u6761\u4ef6\u4e0b\u53ef\u80fd\u9700\u8981\u5411\u72ec\u7acb\u65b9\u652f\u4ed8\u7684\u8d39\u7528\u76f8\u8fd1\u3002\u6b64\u5916\uff0c\u8be5\u6761\u4f8b\u8fd8\u8981\u6c42\u4f01\u4e1a\u5efa\u7acb\u5e76\u4fdd\u5b58\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\uff0c\u5206\u6790\u62c5\u4fdd\u8d39\u7528\u7684\u5408\u7406\u6027\u3001\u6bd4\u8f83\u6570\u636e\u53ca\u5176\u5bf9\u8d22\u52a1\u6210\u672c\u7684\u5f71\u54cd\u3002<\/span><\/p>\n<figure id=\"attachment_1977\" aria-describedby=\"caption-attachment-1977\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1977\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khung-phap-ly-ve-quy-dinh-bao-lanh-khoan-vay.jpg\" alt=\"Khung ph\u00e1p l\u00fd v\u1ec1 quy \u0111\u1ecbnh b\u1ea3o l\u00e3nh kho\u1ea3n vay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khung-phap-ly-ve-quy-dinh-bao-lanh-khoan-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khung-phap-ly-ve-quy-dinh-bao-lanh-khoan-vay-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khung-phap-ly-ve-quy-dinh-bao-lanh-khoan-vay-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khung-phap-ly-ve-quy-dinh-bao-lanh-khoan-vay-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Khung-phap-ly-ve-quy-dinh-bao-lanh-khoan-vay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1977\" class=\"wp-caption-text\">\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u7684\u6cd5\u5f8b\u6846\u67b6<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7279\u522b\u662f\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u7684\u8d37\u6b3e\u62c5\u4fdd\u6761\u6b3e\u8fd8\u4e0e\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u673a\u5236\u76f8\u5173\uff0c\u6263\u9664\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u6536\u5165\u540e\u7684\u603b\u5229\u606f\u652f\u51fa\u6700\u9ad8\u4ec5\u4e3a30% EBITDA\u3002\u8fd9\u610f\u5473\u7740\uff0c\u5373\u4f7f\u4f01\u4e1a\u6709\u62c5\u4fdd\u53ef\u4ee5\u66f4\u65b9\u4fbf\u5730\u501f\u5165\u8d44\u91d1\uff0c\u4ea7\u751f\u7684\u8d22\u52a1\u6210\u672c\u4ecd\u7136\u6709\u9650\uff0c\u4ee5\u9632\u6b62\u5229\u7528\u5173\u8054\u4ea4\u6613\u8f6c\u79fb\u5229\u6da6\u6216\u9003\u7a0e\u7684\u884c\u4e3a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u4e0d\u9075\u5b88\u89c4\u5b9a\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u5c06\u62c5\u4fdd\u8d39\u7528\u6392\u9664\u5728\u53ef\u62b5\u6263\u8d39\u7528\u4e4b\u5916\uff0c\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\uff0c\u5904\u4ee5\u7f5a\u6b3e\u5e76\u5f81\u6536\u7a0e\u6b3e\u3002\u76f8\u53cd\uff0c\u5168\u9762\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u59a5\u5584\u7ba1\u7406\u6cd5\u5f8b\u98ce\u9669\uff0c\u4fdd\u6301\u8d22\u52a1\u7ba1\u7406\u900f\u660e\u5ea6\uff0c\u5e76\u5728\u4ece\u94f6\u884c\u548c\u91d1\u878d\u673a\u6784\u83b7\u53d6\u8d44\u91d1\u65f6\u589e\u5f3a\u4fe1\u8a89\u3002<\/span><\/p>\n<p><b>\u4f8b\u5b50\uff1a<\/b><span style=\"font-weight: 400;\"> A\u516c\u53f8\u662f\u4e00\u5bb6\u8de8\u56fd\u516c\u53f8\u5728\u8d8a\u5357\u7684\u5b50\u516c\u53f8\u30022023\u5e74\uff0c\u8be5\u516c\u53f8\u9700\u8981\u5411\u4e00\u5bb6\u5546\u4e1a\u94f6\u884c\u8d37\u6b3e5000\u4ebf\u8d8a\u5357\u76fe\uff0c\u7528\u4e8e\u6269\u5efa\u5de5\u5382\u3002\u4f46\u8be5\u94f6\u884c\u8981\u6c42\u6d77\u5916\u6bcd\u516c\u53f8\u63d0\u4f9b\u62c5\u4fdd\uff0c\u4ee5\u786e\u4fdd\u5176\u507f\u8fd8\u8d37\u6b3e\u7684\u80fd\u529b\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa4 1\uff1a\u8bc6\u522b\u5173\u8054\u4ea4\u6613<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6bcd\u516c\u53f8\u4f5c\u4e3a\u62c5\u4fdd\u4eba\u65f6\uff0c\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u6784\u6210\u5173\u8054\u4ea4\u6613\u3002\u4f01\u4e1aA\u5e94\u5f53\u5728\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u4e2d\u7533\u62a5\u76f8\u5173\u60c5\u51b5\uff0c\u5e76\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u4e8c\u6b65\uff1a\u786e\u5b9a\u8d37\u6b3e\u62c5\u4fdd\u8d39<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A\u516c\u53f8\u901a\u8fc7\u4e0e\u5e02\u573a\u8fdb\u884c\u6bd4\u8f83\u5206\u6790\uff0c\u786e\u5b9a\u5408\u7406\u7684\u62c5\u4fdd\u8d39\u4e3a\u8d37\u6b3e\u4f59\u989d\u76841%\/\u5e74\uff0c\u4e0e\u94f6\u884c\u548c\u72ec\u7acb\u4fe1\u8d37\u673a\u6784\u666e\u904d\u91c7\u7528\u7684\u6c34\u5e73\u76f8\u4f3c\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa4 3\uff1a\u521b\u5efa\u5e76\u4fdd\u5b58\u8bb0\u5f55<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8be5\u5377\u5b97\u5305\u62ec\u62c5\u4fdd\u5408\u540c\u3001\u786e\u5b9a\u8d39\u7528\u7684\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u65b9\u6cd5\u4ee5\u53ca\u5206\u6790\u98ce\u9669\u548c\u5bf9\u8d22\u52a1\u6210\u672c\u7684\u5f71\u54cd\u7684\u62a5\u544a\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u56db\u6b65\uff1a\u9075\u5b88\u5229\u606f\u6210\u672c\u89c4\u5b9a<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5c06\u603b\u5229\u606f\u652f\u51fa\u52a0\u4e0a\u62c5\u4fdd\u8d39\u4e0e\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684 30% EBITDA \u4e0a\u9650\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u786e\u4fdd\u4e0d\u8d85\u8fc7\u9650\u989d\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7ed3\u679c<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u65f6\uff0cA\u4f01\u4e1a\u8bc1\u660e\u5176\u5b8c\u5168\u9075\u5b88\u8d37\u6b3e\u62c5\u4fdd\u89c4\u5b9a\uff0c\u8bb0\u5f55\u900f\u660e\uff0c\u62c5\u4fdd\u8d39\u7528\u4e0e\u5e02\u573a\u63a5\u8f68\uff0c\u56e0\u6b64\uff0c\u5168\u90e8\u62c5\u4fdd\u8d39\u7528\u88ab\u8ba4\u5b9a\u4e3a\u5408\u7406\u6709\u6548\u7684\u6210\u672c\uff0c\u65e2\u8282\u7701\u4e86\u7a0e\u6b3e\uff0c\u53c8\u63d0\u5347\u4e86\u94f6\u884c\u5bf9A\u4f01\u4e1a\u7684\u4fe1\u8a89\u3002<\/span><\/p>\n<blockquote><p><b>\u6765\u6e90\uff1a<\/b><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\uff0c\u5173\u4e8e\u8d37\u6b3e\u5229\u606f\u4fdd\u62a4\u7684\u89c4\u5b9a<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_giua_2_Nghi_dinh_ve_quy_dinh_bao_lanh_khoan_vay\"><\/span><b>\u4e24\u9879\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u6cd5\u4ee4\u6bd4\u8f83<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u76f4\u89c2\u5730\u4e86\u89e3\u653f\u7b56\u53d8\u5316\uff0c\u7279\u522b\u662f\u5173\u8054\u4ea4\u6613\u4e2d\u8d37\u6b3e\u62c5\u4fdd\u89c4\u5b9a\u7684\u76f8\u5173\u8981\u70b9\uff0c\u6211\u4eec\u6765\u770b\u770b\u4e0b\u9762\u5173\u4e8e\u8d37\u6b3e\u62c5\u4fdd\u89c4\u5b9a\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e0e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u8be6\u7ec6\u5bf9\u7167\u8868\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u6728\u677f\uff1a<\/strong> \u4e24\u9879\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u6cd5\u4ee4\u6bd4\u8f83<\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>\u6807\u51c6\u00a0<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u65b0\u89c2\u70b9\u548c\u5f71\u54cd\u00a0<\/b><\/td>\n<\/tr>\n<tr style=\"height: 128px;\">\n<td style=\"height: 128px;\"><b>\u8d37\u6b3e\u62c5\u4fdd\u6982\u5ff5<\/b><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u8ba4\u5b9a\u5173\u8054\u65b9\u4e4b\u95f4\u53d1\u751f\u7684\u62c5\u4fdd\u5c5e\u4e8e\u5173\u8054\u4ea4\u6613\uff0c\u5fc5\u987b\u7533\u62a5\u5e76\u8bb0\u5f55\u3002<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u4fdd\u7559\u5b9a\u4e49\uff0c\u4f46\u6269\u5927\u9002\u7528\u8303\u56f4\uff0c\u5305\u62ec\u95f4\u63a5\u5f62\u5f0f\u7684\u62c5\u4fdd\uff08\u4f8b\u5982\u901a\u8fc7\u5b50\u516c\u53f8\u3001\u5408\u8d44\u4f01\u4e1a\u63d0\u4f9b\u7684\u62c5\u4fdd\uff09\u3002<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u5ba1\u67e5\u9690\u85cf\u62c5\u4fdd\uff0c\u4ee5\u907f\u514d\u9057\u6f0f\u58f0\u660e\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><b>\u8d37\u6b3e\u62c5\u4fdd\u8d39<\/b><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u8981\u6c42\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u786e\u5b9a\u3002<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u589e\u52a0\u5173\u4e8e\u5982\u4f55\u6839\u636e\u94f6\u884c\u548c\u72ec\u7acb\u4fe1\u8d37\u673a\u6784\u7684\u6bd4\u8f83\u6570\u636e\u786e\u5b9a\u62c5\u4fdd\u8d39\u7528\u7684\u66f4\u5177\u4f53\u6307\u5bfc<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u964d\u4f4e\u7a0e\u52a1\u673a\u5173\u56e0\u7f3a\u4e4f\u4f30\u503c\u57fa\u7840\u800c\u62d2\u7edd\u8d39\u7528\u7684\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><b>\u53ef\u6263\u9664\u8d39\u7528<\/b><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u603b\u5229\u606f\u652f\u51fa\uff08\u542b\u62c5\u4fdd\u8d39\uff09\u63a7\u5236\u572830% EBITDA\u3002<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u53ef\u4ee5\u9488\u5bf9\u6bcf\u4e2a\u5177\u6709\u5927\u989d\u8d37\u6b3e\u7279\u70b9\u7684\u884c\u4e1a\u548c\u9886\u57df\uff08\u4f8b\u5982\uff1a\u57fa\u7840\u8bbe\u65bd\u3001\u80fd\u6e90\uff09\u8c03\u6574\u6210\u672c\u63a7\u5236\u6bd4\u4f8b\u3002<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u4e00\u4e9b\u8d1f\u503a\u8d44\u672c\u8f83\u9ad8\u7684\u4f01\u4e1a\u53d7\u76ca\u4e8e\u4e0a\u9650\u89c4\u5b9a\u7684\u653e\u5bbd\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 128px;\">\n<td style=\"height: 128px;\"><b>\u5173\u8054\u4ea4\u6613\u6982\u51b5<\/b><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u5efa\u7acb\u5e76\u4fdd\u5b58\u62c5\u4fdd\u5408\u540c\u3001\u8d39\u7528\u8ba1\u7b97\u529e\u6cd5\u53ca\u76f8\u5173\u8d44\u6599\u3002<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u9700\u8981\u8fdb\u884c\u989d\u5916\u7684\u4fe1\u7528\u98ce\u9669\u5206\u6790\u548c\u62c5\u4fdd\u7684\u7ecf\u6d4e\u4f5c\u7528\u8bba\u8bc1\u3002<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u5fc5\u987b\u66f4\u52a0\u8be6\u7ec6\uff0c\u8fd9\u6709\u52a9\u4e8e\u63d0\u9ad8\u900f\u660e\u5ea6\uff0c\u4f46\u4e5f\u589e\u52a0\u4e86\u4f1a\u8ba1\u548c\u7a0e\u52a1\u7684\u5de5\u4f5c\u91cf\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><b>\u8fdd\u89c4\u5904\u7f5a<\/b><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e0d\u7533\u62a5\u6216\u7533\u62a5\u4e0d\u5b9e\u7684\u4f01\u4e1a\uff0c\u5176\u8d39\u7528\u53ef\u80fd\u88ab\u6263\u9664\uff0c\u5176\u6536\u5165\u53ef\u80fd\u88ab\u56fa\u5b9a\uff0c\u5176\u7a0e\u6b3e\u53ef\u80fd\u88ab\u5f81\u6536\u3002<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u9664\u884c\u653f\u5904\u7f5a\u5916\uff0c\u8fd8\u589e\u52a0\u4e86\u7a0e\u52a1\u4e3e\u62a5\u8fdd\u6cd5\u884c\u4e3a\u516c\u5f00\u7b49\u66f4\u6709\u529b\u7684\u63aa\u65bd\u3002<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9762\u4e34\u66f4\u5927\u538b\u529b\uff0c\u9700\u8981\u4e25\u683c\u9075\u5b88\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u5bf9\u7167\u8868\u53ef\u4ee5\u770b\u51fa\uff0c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5e76\u672a\u6539\u53d8\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u7684\u6027\u8d28\uff0c\u800c\u662f\u63d0\u9ad8\u4e86\u900f\u660e\u5ea6\uff0c\u589e\u52a0\u4e86\u8be6\u7ec6\u7684\u6307\u793a\uff0c\u5e76\u52a0\u5927\u4e86\u5904\u7f5a\u529b\u5ea6\u3002\u8fd9\u8feb\u4f7f\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u4e3b\u52a8\u505a\u597d\u8bb0\u5f55\uff0c\u6839\u636e\u5e02\u573a\u60c5\u51b5\u63a7\u5236\u62c5\u4fdd\u6210\u672c\uff0c\u540c\u65f6\u575a\u6301\u4f9d\u6cd5\u5408\u89c4\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_va_thue_neu_vi_pham_quy_dinh_bao_lanh_khoan_vay\"><\/span><b>\u8fdd\u53cd\u8d37\u6b3e\u62c5\u4fdd\u89c4\u5b9a\u53ef\u80fd\u4ea7\u751f\u7684\u6cd5\u5f8b\u548c\u7a0e\u52a1\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u4f01\u4e1a\u878d\u8d44\u6d3b\u52a8\u4e2d\uff0c\u9075\u5b88\u8d37\u6b3e\u62c5\u4fdd\u89c4\u5b9a\u662f\u5f3a\u5236\u6027\u7684\uff0c\u56e0\u4e3a\u5982\u679c\u8fdd\u53cd\uff0c\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u8bb8\u591a\u4e25\u91cd\u7684\u6cd5\u5f8b\u548c\u7a0e\u6536\u98ce\u9669\uff1a<\/span><\/p>\n<figure id=\"attachment_1978\" aria-describedby=\"caption-attachment-1978\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1978\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-phap-ly-vi-pham-quy-dinh-bao-lanh-khoan-vay.jpg\" alt=\"R\u1ee7i ro ph\u00e1p l\u00fd vi ph\u1ea1m quy \u0111\u1ecbnh b\u1ea3o l\u00e3nh kho\u1ea3n vay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-phap-ly-vi-pham-quy-dinh-bao-lanh-khoan-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-phap-ly-vi-pham-quy-dinh-bao-lanh-khoan-vay-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-phap-ly-vi-pham-quy-dinh-bao-lanh-khoan-vay-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-phap-ly-vi-pham-quy-dinh-bao-lanh-khoan-vay-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Rui-ro-phap-ly-vi-pham-quy-dinh-bao-lanh-khoan-vay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1978\" class=\"wp-caption-text\">\u8fdd\u53cd\u8d37\u6b3e\u62c5\u4fdd\u89c4\u5b9a\u7684\u6cd5\u5f8b\u98ce\u9669<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5c06\u627f\u4fdd\u8d39\u7528\u6392\u9664\u5728\u53ef\u6263\u9664\u8d39\u7528\u4e4b\u5916\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u62c5\u4fdd\u8d39\u7528\u6ca1\u6709\u6309\u7167\u5e02\u573a\u539f\u5219\u786e\u5b9a\u6216\u8005\u6ca1\u6709\u63d0\u4f9b\u5145\u5206\u8bc1\u660e\u6750\u6599\u7684\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u5c06\u8be5\u9879\u652f\u51fa\u6392\u9664\u5728\u5408\u7406\u8d39\u7528\u4e4b\u5916\uff0c\u589e\u52a0\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u52a1\u8bc4\u4f30\u548c\u5f81\u6536\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f01\u4e1a\u672a\u7533\u62a5\u6216\u8005\u9519\u8bef\u7533\u62a5\u62c5\u4fdd\u5173\u8054\u4ea4\u6613\u7684\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u91c7\u53d6\u8ba1\u7a0e\u624b\u6bb5\uff0c\u540c\u65f6\u8ffd\u5f81\u6b20\u7a0e\uff0c\u5e76\u52a0\u6536\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u884c\u653f\u5904\u7f5a\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u7a0e\u52a1\u8fdd\u6cd5\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\u89c4\u5b9a\uff0c\u8fdd\u53cd\u7533\u62a5\u3001\u903e\u671f\u63d0\u4ea4\u6587\u4ef6\u6216\u4e0d\u5c65\u884c\u8d37\u6b3e\u62c5\u4fdd\u89c4\u5b9a\u76f8\u5173\u4e49\u52a1\u7684\uff0c\u5c06\u88ab\u5904\u4ee5\u7f5a\u6b3e\uff0c\u5982\u6709\u9003\u7a0e\u8ff9\u8c61\uff0c\u5c06\u88ab\u5904\u4ee5\u66f4\u91cd\u7684\u5904\u7f5a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u58f0\u8a89\u548c\u4fe1\u8a89\u7684\u5f71\u54cd\uff1a <\/b><span style=\"font-weight: 400;\">\u8fdd\u53cd\u89c4\u5b9a\u4e0d\u4ec5\u4f1a\u5f71\u54cd\u7eb3\u7a0e\u4e49\u52a1\uff0c\u8fd8\u4f1a\u5f71\u54cd\u8d22\u52a1\u900f\u660e\u5ea6\uff0c\u5bfc\u81f4\u94f6\u884c\u548c\u6295\u8d44\u8005\u58f0\u8a89\u53d7\u635f\uff0c\u5e76\u51cf\u5c11\u672a\u6765\u83b7\u5f97\u8d44\u91d1\u7684\u673a\u4f1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6df1\u5165\u68c0\u67e5\u53ca\u5ba1\u67e5\u7684\u98ce\u9669\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fdd\u6cd5\u4f01\u4e1a\u5f88\u5bb9\u6613\u88ab\u7a0e\u52a1\u673a\u5173\u5217\u4e3a\u9ad8\u98ce\u9669\u4f01\u4e1a\uff0c\u7a0e\u52a1\u68c0\u67e5\u7684\u76d1\u7763\u529b\u5ea6\u4f1a\u52a0\u5927\u3001\u9891\u7387\u4e5f\u4f1a\u589e\u52a0\uff0c\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u7684\u7ecf\u8425\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7b80\u800c\u8a00\u4e4b\uff0c\u4e0d\u9075\u5b88\u8d37\u6b3e\u62c5\u4fdd\u89c4\u5b9a\u610f\u5473\u7740\u4f01\u4e1a\u5c06\u9677\u5165\u6cd5\u5f8b\u548c\u7a0e\u6536\u98ce\u9669\u7684\u6f29\u6da1\uff0c\u589e\u52a0\u8d22\u52a1\u6210\u672c\uff0c\u7834\u574f\u6cbb\u7406\u7a33\u5b9a\uff0c\u5e76\u53ef\u80fd\u5bf9\u53ef\u6301\u7eed\u53d1\u5c55\u4ea7\u751f\u957f\u671f\u5f71\u54cd\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d37\u6b3e\u62c5\u4fdd\u6cd5\u89c4\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u8981\u6c42\uff0c\u4e5f\u4e0e\u4f01\u4e1a\u7684\u8d22\u52a1\u7ba1\u7406\u548c\u7a0e\u52a1\u7b56\u7565\u606f\u606f\u76f8\u5173\u3002\u5728\u7a0e\u52a1\u673a\u5173\u65e5\u76ca\u52a0\u5f3a\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u7684\u80cc\u666f\u4e0b\uff0c\u5168\u9762\u5408\u89c4\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u6cd5\u5f8b\u6210\u672c\u3001\u4fdd\u6301\u900f\u660e\u5ea6\u5e76\u7ef4\u62a4\u58f0\u8a89\u3002\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d37\u6b3e\u62c5\u4fdd\u5236\u5ea6\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u89c4\u907f\u6cd5\u5f8b\u548c\u7a0e\u52a1\u98ce\u9669\uff0c\u4e5f\u662f\u5efa\u7acb\u900f\u660e\u8d22\u52a1\u7ba1\u7406\u4f53\u7cfb\u3001\u589e\u5f3a\u4fe1\u7528\u58f0\u8a89\u3001\u63d0\u5347\u7ade\u4e89\u529b\u7684\u57fa\u7840\u3002\u5728\u7a0e\u52a1\u673a\u5173\u52a0\u5f3a\u5bf9\u5173\u8054\u4ea4\u6613\u548c\u96c6\u56e2\u5185\u90e8\u8d22\u52a1\u6d3b\u52a8\u76d1\u7ba1\u7684\u80cc\u666f\u4e0b\uff0c\u4f01\u4e1a\u9700\u8981\u4e3b\u52a8\u5ba1\u67e5\u3001\u5b8c\u6574\u8bb0\u5f55\uff0c\u5e76\u8fd0\u7528\u5e02\u573a\u5316\u539f\u5219\u7ef4\u62a4\u81ea\u8eab\u5408\u6cd5\u6743\u76ca\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u65e0\u8bba\u662f\u8d37\u6b3e\u62c5\u4fdd\u3001\u62a5\u544a\u5173\u8054\u4ea4\u6613\u8fd8\u662f\u4f18\u5316\u7a0e\u6536\u7b56\u7565\uff0c<\/span><span style=\"font-weight: 400;\"> \u7acb\u5373\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u7ba1\u7406\u548c\u5173\u8054\u4ea4\u6613\u9886\u57df\u7684\u9886\u5148\u54a8\u8be2\u673a\u6784\u3002MAN \u2013 Master Accountant Network \u81f4\u529b\u4e8e\u966a\u4f34\u4f01\u4e1a\uff0c\u63d0\u4f9b\u4e13\u4e1a\u3001\u900f\u660e\u3001\u6709\u6548\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u5e2e\u52a9\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1a <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/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=\"noopener nofollow\">\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;\"><b>\u7f16\u8f91\u59d4\u5458\u4f1a\uff1aMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh b\u1ea3o l\u00e3nh kho\u1ea3n vay tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh. Quy \u0111\u1ecbnh b\u1ea3o l\u00e3nh kho\u1ea3n vay kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao uy t\u00edn t\u00edn d\u1ee5ng, ti\u1ebfp c\u1eadn v\u1ed1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed1t h\u01a1n m\u00e0 c\u00f2n g\u1eafn li\u1ec1n v\u1edbi ngh\u0129a [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":1975,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13,7],"tags":[],"class_list":["post-1663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-lanh-khoan-vay-va-gdlk","category-phan-tich-nganh"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1663","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=1663"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1663\/revisions"}],"predecessor-version":[{"id":3051,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1663\/revisions\/3051"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/1975"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}