{"id":1774,"date":"2025-09-09T02:46:38","date_gmt":"2025-09-09T09:46:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1774"},"modified":"2026-01-09T01:57:04","modified_gmt":"2026-01-09T08:57:04","slug":"tong-quan-giao-dich-lien-ket-2025","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/","title":{"rendered":"2026\u5e74\u5173\u8054\u65b9\u4ea4\u6613\u6982\u89c8"},"content":{"rendered":"<p><span style=\"font-weight: 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class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/#Bang_tong_hop_noi_dung_ve_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u4ea4\u6613\u5185\u5bb9\u6458\u8981\u8868<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/#MAN_%E2%80%93_Master_Accountant_Network_voi_kinh_nghiem_hon_30_trong_linh_vuc_tu_van_tai_chinh_giao_dich_lien_ket\" >MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff0c\u62e5\u6709 30 \u591a\u5e74\u7684\u8d22\u52a1\u54a8\u8be2\u548c\u76f8\u5173\u4ea4\u6613\u7ecf\u9a8c<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/#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><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u8054\u76df\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2029\" aria-describedby=\"caption-attachment-2029\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2029\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khai-niem-giao-dich-lien-ket-2025-1.jpg\" alt=\"Kh\u00e1i ni\u1ec7m giao d\u1ecbch li\u00ean k\u1ebft 2025\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khai-niem-giao-dich-lien-ket-2025-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khai-niem-giao-dich-lien-ket-2025-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khai-niem-giao-dich-lien-ket-2025-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khai-niem-giao-dich-lien-ket-2025-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khai-niem-giao-dich-lien-ket-2025-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2029\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u7684\u6982\u5ff5 2025<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u653f\u5e9c\u5173\u4e8e\u7a0e\u6536\u5f81\u7ba1\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u4ea4\u6613\u662f\u6307\u5173\u8054\u65b9\u4e4b\u95f4\u5728\u751f\u4ea7\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u53d1\u751f\u7684\u4ea4\u6613\u3002\u5173\u8054\u5173\u7cfb\u662f\u6307\u4e00\u65b9\u80fd\u591f\u652f\u914d\u3001\u63a7\u5236\u6216\u663e\u8457\u5f71\u54cd\u53e6\u4e00\u65b9\u7684\u6761\u4ef6\u3001\u653f\u7b56\u6216\u7ecf\u8425\u6210\u679c\u7684\u5173\u7cfb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u53ef\u80fd\u5305\u62ec\u4ee5\u4e0b\u7c7b\u578b\u7684\u4ea4\u6613\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u548c\u9500\u552e\u5546\u54c1\uff0c\u63d0\u4f9b\u548c\u4f7f\u7528\u670d\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u6b3e\u3001\u8d37\u6b3e\u3001\u8d22\u52a1\u62c5\u4fdd\u6d3b\u52a8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u6216\u8f6c\u8ba9\u56fa\u5b9a\u8d44\u4ea7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u77e5\u8bc6\u4ea7\u6743\u548c\u6280\u672f\u7684\u8f6c\u8ba9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u6210\u672c\u6216\u5229\u6da6\u5206\u914d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u901a\u5e38\u5177\u6709\u4ee5\u4e0b\u7279\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u662f\u6307\u5e02\u573a\u4e0a\u975e\u5173\u8054\u65b9\u4e4b\u95f4\u8fdb\u884c\u7684\u6b63\u5e38\u4ea4\u6613\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u53ef\u80fd\u5bf9\u5173\u8054\u65b9\u7684\u6210\u672c\u3001\u6536\u5165\u3001\u5229\u6da6\u53ca\u7a0e\u91d1\u4ea7\u751f\u5f71\u54cd\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u53ef\u7528\u4e8e\u5c06\u5229\u6da6\u4ece\u4e00\u65b9\u8f6c\u79fb\u5230\u53e6\u4e00\u65b9\uff0c\u4ee5\u51cf\u5c11\u7a0e\u6536\u6216\u4f18\u5316\u7a0e\u6536\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_phat_sinh_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u6848\u4f8b<\/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\u5173\u8054\u4ea4\u6613\u7684\u60c5\u51b5\u5305\u62ec\uff1a<\/span><\/p>\n<figure id=\"attachment_2030\" aria-describedby=\"caption-attachment-2030\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2030\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-truong-hop-phat-sinh-trong-giao-dich-lien-ket-1.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-truong-hop-phat-sinh-trong-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-truong-hop-phat-sinh-trong-giao-dich-lien-ket-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-truong-hop-phat-sinh-trong-giao-dich-lien-ket-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-truong-hop-phat-sinh-trong-giao-dich-lien-ket-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-truong-hop-phat-sinh-trong-giao-dich-lien-ket-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2030\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u6848\u4ef6<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u540c\u4e00\u7cfb\u7edf\u5185\u4f01\u4e1a\u4e0e\u516c\u53f8\u4e4b\u95f4\u7684\u4e1a\u52a1\u5f80\u6765\uff1a\u5305\u62ec\u6bcd\u516c\u53f8\u3001\u5b50\u516c\u53f8\u3001\u5173\u8054\u516c\u53f8\u6216\u5173\u8054\u5206\u652f\u673a\u6784\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u5177\u6709\u63a7\u5236\u6743\u6216\u652f\u914d\u5730\u4f4d\u7684\u4e2a\u4eba\/\u7ec4\u7ec7\u8fdb\u884c\u7684\u4ea4\u6613\uff1a\u5373\u6709\u80fd\u529b\u51b3\u5b9a\u6216\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u5f53\u4e8b\u65b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u63a7\u5236\u4eba\u6709\u4eb2\u5c5e\u5173\u7cfb\u7684\u4e2a\u4eba\u6216\u7ec4\u7ec7\u8fdb\u884c\u7684\u4ea4\u6613\uff1a\u4f8b\u5982\uff0c\u5728\u4f01\u4e1a\u4e2d\u638c\u63e1\u63a7\u5236\u6743\u6216\u51b3\u7b56\u6743\u7684\u4e2a\u4eba\u7684\u914d\u5076\u3001\u7236\u6bcd\u3001\u5b50\u5973\u6216\u5176\u4ed6\u4eb2\u5c5e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u53d7\u540c\u4e00\u4e2a\u4eba\u6216\u7ec4\u7ec7\u63a7\u5236\u7684\u5404\u65b9\u8fdb\u884c\u7684\u4ea4\u6613\uff1a\u4e24\u9879\u4e1a\u52a1\u5747\u7531\u540c\u4e00\u4e2a\u4eba\u6216\u7ec4\u7ec7\u51b3\u5b9a\u3001\u63a7\u5236\u6216\u53d7\u5230\u91cd\u5927\u5f71\u54cd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u6307\u5b9a\u65b9\u7684\u4ea4\u6613\uff1a\u5373\u7531\u4f01\u4e1a\u4e2d\u5177\u6709\u63a7\u5236\u6743\u548c\u51b3\u7b56\u6743\u7684\u4eba\u6388\u6743\u6216\u6307\u5b9a\u7684\u4e2a\u4eba\u6216\u7ec4\u7ec7\u8fdb\u884c\u4ea4\u6613\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6b63\u786e\u8ba4\u5b9a\u5173\u8054\u4ea4\u6613\u53ea\u662f\u7b2c\u4e00\u6b65\uff0c\u4e00\u65e6\u8ba4\u5b9a\u5173\u8054\u5173\u7cfb\uff0c\u4f01\u4e1a\u5c31\u9700\u8981\u4f9d\u6cd5\u5c65\u884c\u7533\u62a5\u4e49\u52a1\uff0c\u8fd9\u662f\u786e\u4fdd\u7a0e\u6536\u5f81\u7ba1\u900f\u660e\u5ea6\u7684\u91cd\u8981\u8981\u6c42\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_doc_lap_cho_cac_giao_dich_lien_ket\"><\/span><b>\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u7684\u72ec\u7acb\u4ef7\u683c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5173\u8054\u4ea4\u6613\uff0c\u4f01\u4e1a\u6709\u8d23\u4efb\u6309\u7167\u5e02\u573a\u4ef7\u683c\u539f\u5219\u786e\u5b9a\u4ea4\u6613\u4ef7\u683c\u3002\u7b80\u800c\u8a00\u4e4b\uff0c\u8be5\u539f\u5219\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u7684\u4ef7\u683c\u5fc5\u987b\u4e0e\u72ec\u7acb\u4ea4\u6613\u65b9\uff08\u5f7c\u6b64\u65e0\u5173\u8054\uff09\u5728\u7c7b\u4f3c\u4ea4\u6613\u6761\u4ef6\u4e0b\u8fbe\u6210\u7684\u4ef7\u683c\u76f8\u5f53\u3002\u8be5\u539f\u5219\u6709\u52a9\u4e8e\u6d88\u9664\u201c\u8f6c\u79fb\u5b9a\u4ef7\u201d\uff0c\u53cd\u6620\u4ea4\u6613\u7684\u771f\u5b9e\u7ecf\u6d4e\u6027\u8d28\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u786e\u5b9a\u5e02\u573a\u4ef7\u683c\u7684\u4e3b\u8981\u65b9\u6cd5\u5982\u4e0b\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\"><\/span><b>\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\uff08CUP\uff09\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee5\u7c7b\u4f3c\u60c5\u51b5\u7684\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u4f5c\u4e3a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u6bd4\u8f83\u786e\u5b9a\u7684\u57fa\u7840\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u5e38\u7528\u4e8e\u5e02\u573a\u4e0a\u7b80\u5355\u3001\u6d41\u884c\u7684\u5546\u54c1\u548c\u670d\u52a1\u7684\u4e70\u5356\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\"><\/span><b>\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ece\u5411\u72ec\u7acb\u65b9\u9500\u552e\u5546\u54c1\/\u670d\u52a1\u7684\u4ef7\u683c\u5f00\u59cb\uff0c\u7136\u540e\u51cf\u53bb\u5408\u7406\u7684\u8f6c\u552e\u5229\u6da6\uff0c\u4ee5\u786e\u5b9a\u4ece\u5173\u8054\u65b9\u8d2d\u4e70\u7684\u4ef7\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u5206\u9500\u9644\u52a0\u503c\u8f83\u4f4e\u3001\u4e0d\u9700\u8981\u592a\u591a\u8d2d\u4e70\u540e\u6d3b\u52a8\u7684\u5546\u54c1\u548c\u670d\u52a1\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_chi_phi_cong_lai_Cost_Plus_Method_%E2%80%93_CPM\"><\/span><b>\u6210\u672c\u52a0\u6210\u6cd5\uff08CPM\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u751f\u4ea7\/\u91c7\u8d2d\u6210\u672c\uff0c\u518d\u52a0\u4e0a\u5408\u7406\u7684\u5229\u6da6\u7387\uff0c\u5f62\u6210\u8054\u8425\u516c\u53f8\u7684\u9500\u552e\u4ef7\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u5408\u751f\u4ea7\u9ad8\u9644\u52a0\u503c\u7684\u5546\u54c1\u548c\u670d\u52a1\uff0c\u6216\u8005\u9500\u552e\u524d\u6709\u5f88\u591a\u5546\u4e1a\u6d3b\u52a8\u548c\u52a0\u5de5\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_Profit_Split_Method_%E2%80%93_PSM\"><\/span><b>\u5229\u6da6\u5206\u5272\u6cd5\uff08PSM\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5404\u65b9\u6309\u7167\u5176\u8d21\u732e\u6bd4\u4f8b\uff08\u8d44\u4ea7\u3001\u529f\u80fd\u3001\u98ce\u9669\uff09\u5206\u4eab\u5173\u8054\u4ea4\u6613\u7684\u5168\u90e8\u5229\u6da6\uff08\u6216\u635f\u5931\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u4ea4\u6613\u7d27\u5bc6\u8054\u7cfb\u3001\u96be\u4ee5\u533a\u5206\uff0c\u6216\u5e02\u573a\u7f3a\u4e4f\u53ef\u6bd4\u6570\u636e\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_loi_nhuan_con_lai_Residual_Profit_Split_Method_%E2%80%93_RPSM\"><\/span><b>\u5269\u4f59\u5229\u6da6\u5206\u5272\u6cd5\uff08RPSM\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\uff0c\u5c06\u4e00\u90e8\u5206\u5229\u6da6\u5206\u914d\u7ed9\u53c2\u4e0e\u4ea4\u6613\u4f46\u4f5c\u7528\u4e0d\u5927\u7684\u5404\u65b9\uff08\u6309\u7167\u6b63\u5e38\u7684\u5229\u6da6\u6c34\u5e73\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5269\u4f59\u5229\u6da6\u5219\u7531\u53d1\u6325\u5173\u952e\u4f5c\u7528\u6216\u62e5\u6709\u72ec\u7279\u8d44\u4ea7\u6216\u6280\u672f\u7684\u5404\u65b9\u5206\u4eab\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u81f3\u5c11\u4e00\u65b9\u5177\u6709\u72ec\u7279\u7684\u529f\u80fd\u3001\u98ce\u9669\u3001\u8d44\u4ea7\u4e14\u7f3a\u4e4f\u53ef\u6bd4\u7684\u5e02\u573a\u6570\u636e\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_tu_doanh_Transactional_Net_Margin_Method_%E2%80%93_TNMM\"><\/span><b>\u4ea4\u6613\u51c0\u5229\u6da6\u6cd5\uff08TNMM\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91c7\u7528\u4e0e\u5173\u8054\u65b9\u5728\u7c7b\u4f3c\u6761\u4ef6\u4e0b\u4e0e\u7b2c\u4e09\u65b9\u8fbe\u6210\u7684\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u76f8\u540c\u7684\u4ef7\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u5e38\u9002\u7528\u4e8e\u6709\u5173\u4e8e\u4f01\u4e1a\u72ec\u7acb\u4ea4\u6613\u7684\u5185\u90e8\u6570\u636e\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u9488\u5bf9\u6bcf\u7c7b\u5173\u8054\u4ea4\u6613\u9009\u62e9\u6700\u5408\u9002\u7684\u65b9\u6cd5\uff0c\u5e76\u7efc\u5408\u8003\u8651\u53ef\u6bd4\u6027\u3001\u53ef\u884c\u6027\u3001\u5408\u7406\u6027\u548c\u900f\u660e\u5ea6\u7b49\u56e0\u7d20\u3002\u540c\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u51c6\u5907\u76f8\u5173\u8d44\u6599\uff0c\u6e05\u6670\u5730\u8bf4\u660e\u9009\u62e9\u7684\u4f9d\u636e\u3001\u9002\u7528\u65b9\u6cd5\u4ee5\u53ca\u53c2\u8003\u6570\u636e\u6765\u6e90\uff0c\u4ee5\u786e\u4fdd\u7a0e\u52a1\u673a\u5173\u6838\u67e5\u65f6\u7684\u53ef\u9760\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_xac_dinh_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u7684\u8ba4\u5b9a\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u95f4\u4ea4\u6613\u5747\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\u3002\u53ea\u6709\u5f53\u4f01\u4e1a\u4e0e\u5176\u5408\u4f5c\u65b9\u5b58\u5728\u4ee5\u4e0b\u60c5\u5f62\u4e4b\u4e00\u7684\u5173\u8054\u5173\u7cfb\u65f6\uff0c\u8be5\u4ea4\u6613\u624d\u9700\u8981\u7533\u62a5\u5e76\u8fdb\u884c\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u3002\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_so_huu_von\"><\/span><b>\u8d44\u672c\u6240\u6709\u5236\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u4e2a\u4f01\u4e1a\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u4e2a\u4f01\u4e1a\u768425%\u53ca\u4ee5\u4e0a\u7684\u51fa\u8d44\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6216\u8005\u6709\u7b2c\u4e09\u65b9\u5171\u540c\u6301\u6709\u4e24\u5bb6\u4f01\u4e1a\u81f3\u5c1125%\u7684\u51fa\u8d44\u989d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>\u4f8b\u5982\uff1a<\/strong> \u5982\u679cA\u516c\u53f8\u62e5\u6709B\u516c\u53f830%\u7684\u8d44\u672c\uff0c\u5219A\u548cB\u4e4b\u95f4\u7684\u6240\u6709\u4ea4\u6613\u5747\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_quan_ly_va_dieu_hanh\"><\/span><b>\u7ba1\u7406\u548c\u6267\u884c\u5173\u7cfb<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6709\u6743\u76f4\u63a5\u6216\u95f4\u63a5\u51b3\u5b9a\u4efb\u547d\u5176\u4ed6\u4f01\u4e1a\u8463\u4e8b\u4f1a\u6210\u5458\u3001\u603b\u7ecf\u7406\u6216\u8463\u4e8b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u5747\u7531\u540c\u4e00\u65b9\u4efb\u547d\u76f8\u540c\u7684 50% \u7ba1\u7406\u5c42\u6216\u6267\u884c\u6210\u5458\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>\u4f8b\u5982\uff1a<\/strong> \u5982\u679c\u6bcd\u516c\u53f8\u4efb\u547d\u4e86\u5b50\u516c\u53f8\u5927\u90e8\u5206\u7684\u7ba1\u7406\u5c42\uff0c\u5219\u53cc\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u88ab\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_ve_vay_cho_vay_va_bao_lanh_tai_chinh\"><\/span><b>\u501f\u8d37\u5173\u7cfb\u53ca\u8d22\u52a1\u62c5\u4fdd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5411\u5173\u8054\u65b9\u501f\u5165\u8d44\u91d1\u6216\u63d0\u4f9b\u62c5\u4fdd\u7684\u91d1\u989d\u5360\u6240\u6709\u8005\u6743\u76ca\u768425%\u4ee5\u4e0a\uff0c\u4e14\u5360\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u60c5\u51b5\u5f80\u5f80\u4f1a\u4ea7\u751f\u8d22\u52a1\u4f9d\u8d56\uff0c\u56e0\u6b64\u4efb\u4f55\u5173\u8054\u4ea4\u6613\u5747\u88ab\u8ba4\u5b9a\u4e3a\u5173\u8054\u4ea4\u6613\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_nhan_su_hoac_gia_dinh\"><\/span><b>\u4e2a\u4eba\u6216\u5bb6\u5ead\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e0e\u62e5\u6709\u63a7\u5236\u6743\u7684\u4e2a\u4eba\u6216\u8be5\u4e2a\u4eba\u7684\u4eb2\u5c5e\uff08\u7236\u6bcd\u3001\u914d\u5076\u3001\u5b50\u5973\u3001\u5144\u5f1f\u59d0\u59b9\uff09\u4e4b\u95f4\u7684\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e00\u79cd\u901a\u8fc7\u4eba\u548c\u5bb6\u5ead\u56e0\u7d20\u7684\u95f4\u63a5\u5173\u7cfb\uff0c\u80fd\u591f\u5f71\u54cd\u4f01\u4e1a\u8fd0\u8425\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_thong_qua_ben_trung_gian_hoac_chi_dinh\"><\/span><b>\u901a\u8fc7\u4e2d\u4ecb\u6216\u6307\u5b9a\u5efa\u7acb\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u548c\u5408\u4f5c\u4f19\u4f34\u5747\u53d7\u540c\u4e00\u4e2a\u4eba\u6216\u7ec4\u7ec7\u7684\u4ea4\u6613\u63a7\u5236\u6216\u6307\u5bfc\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e0e\u63a7\u5236\u65b9\u6307\u5b9a\u7684\u4e2a\u4eba\u6216\u8005\u7ec4\u7ec7\u8fdb\u884c\u4ea4\u6613\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>\u4f8b\u5982\uff1a<\/strong> X\u516c\u53f8\u59d4\u6258\u8d8a\u5357A\u516c\u53f8\u5411B\u516c\u53f8\uff08\u540c\u4e00\u516c\u53f8\uff09\u91c7\u8d2d\u539f\u6750\u6599\uff0c\u8be5\u4ea4\u6613\u6784\u6210\u5173\u8054\u4ea4\u6613\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b63\u786e\u8bc6\u522b\u5173\u8054\u4ea4\u6613\u7684\u8ba4\u5b9a\u6761\u4ef6\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u6e05\u6670\u5730\u4e86\u89e3\u54ea\u4e9b\u4ea4\u6613\u9700\u8981\u63a5\u53d7\u7279\u5b9a\u7684\u7a0e\u52a1\u7ba1\u7406\u3002\u7136\u800c\uff0c\u63a5\u4e0b\u6765\u7684\u91cd\u8981\u4e00\u6b65\u4e0d\u4ec5\u662f\u786e\u5b9a\u5173\u8054\u5173\u7cfb\uff0c\u66f4\u8981\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5168\u9762\u5c65\u884c\u5173\u8054\u4ea4\u6613\u7533\u62a5\u4e49\u52a1\u3002\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u900f\u660e\u5ea6\u3001\u9632\u8303\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u3001\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u7a0e\u52a1\u98ce\u9669\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u51e1\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u5747\u6709\u4e49\u52a1\u5728\u7eb3\u7a0e\u671f\u5185\u7533\u62a5\u5173\u8054\u5173\u7cfb\u53ca\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff0c\u7533\u62a5\u5185\u5bb9\u8be6\u89c1\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u9644\u4ef6\u4e00\u3001\u4e8c\u3001\u4e09\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"To_khai_thong_tin_quan_he_lien_ket_Phu_luc_I\"><\/span><b>\u5173\u8054\u5173\u7cfb\u4fe1\u606f\u58f0\u660e\uff08\u9644\u4ef6\u4e00\uff09<\/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;\">\u4ee5\u8d44\u91d1\u3001\u7ba1\u7406\u3001\u7ecf\u8425\u3001\u4eba\u9645\u5173\u7cfb\u3001\u4eb2\u5c5e\u5173\u7cfb\u7b49\u4e3a\u6807\u51c6\u8bc6\u522b\u5173\u8054\u65b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7edf\u8ba1\u671f\u5185\u4e0e\u5173\u8054\u65b9\u53d1\u751f\u7684\u6240\u6709\u4ea4\u6613\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">\u9644\u5f55\u4e00 \u5173\u8054\u4ea4\u6613<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6863\u6848<\/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;\">\u672c\u5730\u6587\u4ef6\uff1a\u8be6\u7ec6\u5206\u6790\u8d8a\u5357\u4f01\u4e1a\u548c\u9644\u5c5e\u516c\u53f8\u7684\u8fd0\u8425\u3001\u529f\u80fd\u3001\u98ce\u9669\u548c\u8d22\u52a1\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\uff1a\u6574\u4e2a\u516c\u53f8\u7684\u6982\u51b5\u3001\u7ec4\u7ec7\u67b6\u6784\u3001\u8f6c\u79fb\u5b9a\u4ef7\u653f\u7b56\u3001\u5229\u6da6\u5206\u914d\u7b49\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\uff1a\u9002\u7528\u4e8e\u5168\u7403\u5408\u5e76\u6536\u5165\u8fbe18\u4e07\u4ebf\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\u7684\u8de8\u56fd\u516c\u53f8\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_va_nop_ho_so\"><\/span><b>\u7533\u62a5\u53ca\u63d0\u4ea4\u6587\u4ef6\u671f\u9650<\/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;\">\u4f01\u4e1a\u5e94\u5f53\u5728\u63d0\u4ea4\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u7533\u62a5\u4e66\u7684\u540c\u65f6\u7533\u62a5\u5173\u8054\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u5fc5\u987b\u51c6\u5907\u3001\u4fdd\u7559\u5e76\u6839\u636e\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42\u63d0\u4ea4\uff0c\u4fdd\u7559\u671f\u9650\u81f3\u5c11\u4e3a 10 \u5e74\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_khi_khong_tuan_thu_quy_dinh_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_chinh\"><\/span><b>\u884c\u653f\u5904\u7f5a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\uff0c\u4f46\u672a\u6309\u7167\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7533\u62a5\u3001\u7f16\u5236\u6216\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u786e\u5b9a\u9644\u4ef6\u53ca\u8d44\u6599\u7684\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u5bf9\u7a0e\u52a1\u8fdd\u6cd5\u884c\u4e3a\u4e88\u4ee5\u884c\u653f\u5904\u7f5a\uff0c\u5e76\u6838\u5b9a\u5e94\u7eb3\u7a0e\u989d\uff08\u4f9d\u636e\u7a0e\u6536\u5f81\u7ba1\u6cd5\u53ca\u6307\u5bfc\u6027\u6cd5\u89c4\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u672a\u63d0\u4ea4\u9644\u5f55\u6216\u8005\u672a\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7b49\u884c\u4e3a\uff0c\u53ef\u80fd\u53d7\u5230\u7f5a\u6b3e\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u8d85\u8fc7\u89c4\u5b9a\u671f\u9650 31 \u81f3 60 \u5929\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\uff0c\u5c06\u88ab\u5904\u4ee5 5,000,000 \u8d8a\u5357\u76fe\u81f3 8,000,000 \u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e0b\u5217\u884c\u4e3a\u4e4b\u4e00\uff0c\u5c06\u88ab\u5904\u4ee58,000,000\u8d8a\u5357\u76fe\u81f315,000,000\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">\u8d85\u8fc7\u89c4\u5b9a\u671f\u965061\u81f390\u5929\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6\uff1b<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\uff08\u4e00\uff09\u8d85\u8fc7\u89c4\u5b9a\u671f\u9650\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u6750\u659991\u65e5\u4ee5\u4e0a\uff0c\u5c1a\u672a\u53d1\u751f\u5e94\u7eb3\u7a0e\u6b3e\u7684\uff1b<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u672a\u7533\u62a5\u7eb3\u7a0e\uff0c\u65e0\u5e94\u7eb3\u7a0e\u989d\u7684\uff1b<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u8d44\u6599\u672a\u6309\u7167\u4f01\u4e1a\u7a0e\u6536\u7ba1\u7406\u89c4\u5b9a\u89c4\u5b9a\u62a5\u9001\u9644\u4ef6\u7684\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7eb3\u7a0e\u4eba\u5728\u7a0e\u52a1\u673a\u5173\u5ba3\u5e03\u8fdb\u884c\u7a0e\u52a1\u5ba1\u8ba1\u6216\u68c0\u67e5\u7684\u51b3\u5b9a\u4e4b\u524d\uff0c\u6216\u5728\u7a0e\u52a1\u673a\u5173\u8bb0\u5f55\u5ef6\u8fdf\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u884c\u4e3a\u4e4b\u524d\uff0c\u5728\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u671f\u9650\u4e4b\u540e\u8d85\u8fc790\u5929\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u5e76\u4e14\u4ea7\u751f\u4e86\u5e94\u7eb3\u7a0e\u6b3e\uff0c\u7eb3\u7a0e\u4eba\u5df2\u7ecf\u5411\u56fd\u5bb6\u9884\u7b97\u7f34\u7eb3\u4e86\u5168\u989d\u7a0e\u6b3e\u548c\u5ef6\u8fdf\u7f34\u7eb3\u7684\u7a0e\u6b3e\uff0c\u5219\u5c06\u88ab\u5904\u4ee515,000,000\u8d8a\u5357\u76fe\u81f325,000,000\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002\u201d<\/span><\/p>\n<p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Nguy_co_truy_thu_thue\"><\/span><b>\u7a0e\u6536\u98ce\u9669<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2031\" aria-describedby=\"caption-attachment-2031\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2031\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-quy-dinh-giao-dich-lien-ket-1.jpg\" alt=\"R\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-quy-dinh-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-quy-dinh-giao-dich-lien-ket-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-quy-dinh-giao-dich-lien-ket-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-quy-dinh-giao-dich-lien-ket-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-quy-dinh-giao-dich-lien-ket-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2031\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u98ce\u9669<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u5f81\u7ba1\u6cd5\u300b\u7b2c\u4e94\u5341\u4e5d\u6761\u7b2c\u4e8c\u6b3e\u89c4\u5b9a\uff0c\u903e\u671f\u7f34\u7eb3\u7a0e\u6b3e\u7684\u7a0e\u7387\u53ca\u8ba1\u7b97\u7f34\u7eb3\u65f6\u95f4\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ede\u7eb3\u91d1\u4e3a0.03%\/\u5929\uff0c\u6309\u6ede\u7eb3\u7a0e\u6b3e\u91d1\u989d\u8ba1\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u671f\u95f4\u81ea\u672c\u6761\u7b2c\u4e00\u6b3e\u89c4\u5b9a\u7684\u6ede\u7eb3\u91d1\u6b21\u65e5\u8d77\u81f3\u6b20\u7a0e\u65e5\u524d\u4e00\u65e5\u8fde\u7eed\u8ba1\u7b97\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c42\u6761\u7b2c1\u6b3e\u89c4\u5b9a\u4e86\u6ede\u7eb3\u91d1\u7684\u8ba1\u7b97\u65b9\u5f0f\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u5bf9\u903e\u671f\u7f34\u7eb3\u7a0e\u6536\u3001\u53d1\u7968\u8fdd\u6cd5\u884c\u653f\u7f5a\u6b3e\u7684\u5355\u4f4d\u548c\u4e2a\u4eba\uff0c\u6309\u903e\u671f\u7f34\u7eb3\u7f5a\u6b3e\u91d1\u989d\u8ba1\u7b97\uff0c\u6bcf\u65e5\u52a0\u65360.051\u592a\u5e73\u7ec5\u58eb\u7f5a\u91d1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u903e\u671f\u7f34\u7eb3\u7f5a\u6b3e\u7684\u5929\u6570\u5305\u62ec\u6309\u7167\u89c4\u5b9a\u4f11\u5047\u7684\u8282\u5047\u65e5\uff0c\u4ece\u7f34\u7eb3\u7f5a\u6b3e\u671f\u9650\u7684\u6b21\u65e5\u8d77\u81f3\u8be5\u7ec4\u7ec7\u6216\u8005\u4e2a\u4eba\u5411\u56fd\u5bb6\u9884\u7b97\u7f34\u7eb3\u7f5a\u6b3e\u4e4b\u65e5\u524d\u4e00\u65e5\u6b62\u8ba1\u7b97\u3002\u201d<\/span><\/p>\n<p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/tien-cham-nop-tien-thue-voi-tien-cham-nop-tien-phat-vi-pham-hanh-chinh-ve-thue-khac-nhau-nhu-the-na-47364.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/span><\/a><\/p><\/blockquote>\n<p><b>\u4f8b\u5b50\uff1a <\/b><span style=\"font-weight: 400;\">\u53ef\u53e3\u53ef\u4e50\u8d8a\u5357\u516c\u53f8\u88ab\u7a0e\u52a1\u673a\u5173\u52d2\u4ee4\u5411\u9884\u7b97\u7f34\u7eb3\u8d85\u8fc78210\u4ebf\u8d8a\u5357\u76fe\u7684\u8865\u7f34\u7a0e\u6b3e\u548c\u6ede\u7eb3\u91d1\u3002\u8bb8\u591a\u4e13\u5bb6\u8ba4\u4e3a\uff0c\u4ecd\u6709\u8bb8\u591a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u201c\u5927\u6237\u201d\u9700\u8981\u7eb3\u5165\u68c0\u67e5\u201c\u8303\u56f4\u201d\uff0c\u4ee5\u9632\u6b62\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u9003\u7a0e\u3002\u4ece\u5b9e\u9645\u6848\u4f8b\u53ef\u4ee5\u770b\u51fa\uff0c\u5373\u4f7f\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6587\u4ef6\u548c\u65b9\u6cd5\u4e0d\u591f\u4ee4\u4eba\u4fe1\u670d\uff0c\u5176\u5bf9\u7a0e\u6536\u548c\u58f0\u8a89\u9020\u6210\u7684\u540e\u679c\u4e5f\u975e\u5e38\u4e25\u91cd\u3002\u00a0<\/span><\/p>\n<blockquote><p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/tuoitre.vn\/tu-vu-821-ti-no-thue-cua-coca-cola-viet-nam-chan-cac-ong-lon-tron-thue-20200111081800594.htm?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u53ef\u53e3\u53ef\u4e50\u8d8a\u5357\u7684\u7a0e\u52a1\u503a\u52a1<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u5168\u9762\u9075\u5b88\u5173\u8054\u4ea4\u6613\u7684\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u4e0d\u4ec5\u9700\u8981\u4f01\u4e1a\u4e86\u89e3\u6cd5\u5f8b\u6846\u67b6\uff0c\u8fd8\u9700\u8981\u5177\u5907\u5206\u6790\u80fd\u529b\u3001\u9009\u62e9\u5408\u9002\u7684\u5b9a\u4ef7\u65b9\u6cd5\u5e76\u521b\u5efa\u900f\u660e\u7684\u8bb0\u5f55\u3002\u8fd9\u662f\u4e00\u4e2a\u590d\u6742\u7684\u8fc7\u7a0b\uff0c\u9700\u8981\u6df1\u539a\u7684\u7a0e\u52a1\u3001\u4f1a\u8ba1\u4e13\u4e1a\u77e5\u8bc6\u4ee5\u53ca\u4f17\u591a\u884c\u4e1a\u7684\u5b9e\u8df5\u7ecf\u9a8c\u3002MAN - Master Accountant Network \u6709\u4fe1\u5fc3\u6210\u4e3a\u5173\u8054\u4ea4\u6613\u9886\u57df\u503c\u5f97\u4fe1\u8d56\u7684\u5408\u4f5c\u4f19\u4f34\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_tong_hop_noi_dung_ve_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u4ea4\u6613\u5185\u5bb9\u6458\u8981\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4fbf\u4e8e\u53c2\u8003\uff0cMAN-Master Accountant Network \u5c06\u5173\u8054\u4ea4\u6613\u7684\u6838\u5fc3\u4fe1\u606f\u7cfb\u7edf\u5316\u6574\u7406\u5982\u4e0b\u8868\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u4ea4\u6613\u5185\u5bb9\u6458\u8981\u3002<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><strong>\u8bdd\u9898\u00a0<\/strong><\/td>\n<td style=\"height: 56px;\"><strong>\u5927\u610f<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u6982\u5ff5\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u662f\u6307\u5173\u8054\u65b9\u4e4b\u95f4\u53d1\u751f\u7684\u4ea4\u6613\uff0c\u5176\u4e2d\u4e00\u65b9\u80fd\u591f\u652f\u914d\u3001\u63a7\u5236\u53e6\u4e00\u65b9\u5e76\u5bf9\u5176\u65bd\u52a0\u91cd\u5927\u5f71\u54cd\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 152px;\">\n<td style=\"height: 152px;\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u7c7b\u578b<\/span><\/td>\n<td style=\"height: 152px;\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u548c\u9500\u552e\u5546\u54c1\u548c\u670d\u52a1<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u501f\u6b3e\u3001\u8d37\u6b3e\u3001\u8d22\u52a1\u62c5\u4fdd<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8d44\u4ea7\u7684\u4e70\u5356\u548c\u8f6c\u8ba9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u77e5\u8bc6\u4ea7\u6743\u548c\u6280\u672f\u8f6c\u8ba9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6210\u672c\u548c\u5229\u6da6\u5206\u914d<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u7279\u5f81\u00a0<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u975e\u5e38\u89c4\u5e02\u573a\u4ea4\u6613<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u6210\u672c\u3001\u6536\u5165\u3001\u5229\u6da6\u548c\u7a0e\u6536\u7684\u5f71\u54cd<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53ef\u7528\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u3001\u51cf\u7a0e<\/span><\/td>\n<\/tr>\n<tr style=\"height: 152px;\">\n<td style=\"height: 152px;\"><span style=\"font-weight: 400;\">\u5982\u679c\u51fa\u73b0<\/span><\/td>\n<td style=\"height: 152px;\"><span style=\"font-weight: 400;\">\u540c\u4e00\u7cfb\u7edf\u5185\u7684\u4ea4\u6613\uff08\u7236\u5b50\u3001\u5206\u652f\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0e\u63a7\u5236\u65b9\u6216\u4e3b\u5bfc\u65b9\u7684\u4ea4\u6613<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0e\u63a7\u5236\u65b9\u4eb2\u5c5e\u7684\u4ea4\u6613<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ea4\u6613\u7531\u4e00\u4e2a\u4e2a\u4eba\u6216\u7ec4\u7ec7\u63a7\u5236\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0e\u6307\u5b9a\u65b9\u7684\u4ea4\u6613<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u4ef7\u683c\u786e\u5b9a\u539f\u5219<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u5fc5\u987b\u9075\u5faa\u5e02\u573a\u4ef7\u683c\u539f\u5219\uff0c\u7b49\u540c\u4e8e\u72ec\u7acb\u4ea4\u6613\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 176px;\">\n<td style=\"height: 176px;\"><span style=\"font-weight: 400;\">\u5b9a\u4ef7\u65b9\u6cd5<\/span><\/td>\n<td style=\"height: 176px;\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\uff08CUP\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8f6c\u552e\u4ef7\u683c\uff08RPM\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6210\u672c\u52a0\u5229\u6da6\uff08CPM\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u4eab\uff08PSM\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5269\u4f59\u5229\u6da6\u7387\uff08RPSM\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u81ea\u8425\u4ea4\u6613\u4ef7\u683c\uff08TNMM\uff09<\/span><\/td>\n<\/tr>\n<tr style=\"height: 152px;\">\n<td style=\"height: 152px;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5173\u7cfb\u7684\u6761\u4ef6<\/span><\/td>\n<td style=\"height: 152px;\"><span style=\"font-weight: 400;\">\u80a1\u6743\uff1a25%\u4ee5\u4e0a\u51fa\u8d44<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7ba1\u7406\u548c\u8fd0\u8425\uff1a\u4efb\u547d\u8d85\u8fc7 501 \u540d\u8463\u4e8b\u4f1a\u6210\u5458\u3001\u603b\u7ecf\u7406\u2026\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u8d44\u989d25%\u4ee5\u4e0a\u3001\u4e2d\u957f\u671f\u503a\u52a150%\u4ee5\u4e0a\u7684\u8d37\u6b3e\u6216\u501f\u8d37\u5173\u7cfb<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6216\u5bb6\u5ead\u5173\u7cfb\uff08\u7236\u6bcd\u3001\u914d\u5076\u3001\u5b50\u5973\u7b49\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e2d\u4ecb\/\u4efb\u547d\u5173\u7cfb<\/span><\/td>\n<\/tr>\n<tr style=\"height: 128px;\">\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u4e49\u52a1<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u5173\u8054\u5173\u7cfb\u58f0\u660e\uff08\u9644\u4ef6\u4e00\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8de8\u5883\u5229\u6da6\u62a5\u544a\uff08CbCR\uff0c\u96c6\u56e2\u8d85\u8fc718\u4e07\u4ebf\u8d8a\u5357\u76fe\uff09<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u671f\u9650\u548c\u4fdd\u7559<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\u6c47\u7b97\u6e05\u7f34\u540c\u65f6\u7533\u62a5<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4fdd\u5b58\u8bb0\u5f55\u81f3\u5c1110\u5e74<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u4e0d\u5408\u89c4\u7684\u98ce\u9669<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u884c\u653f\u5904\u7f5a\uff08\u6839\u636e\u7ea7\u522b\uff0c\u7f5a\u6b3e500\u4e07\u81f32500\u4e07\u8d8a\u5357\u76fe\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u6536\u5f81\u6536\u548c\u903e\u671f\u7f34\u7eb3\u7684\u98ce\u9669\uff08\u7a0e\u6b3e0.03%\/\u5929\uff1b\u7f5a\u6b3e0.05%\/\u5929\uff09\u548c\u5546\u4e1a\u4fe1\u8a89\u635f\u5931<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u4ee5\u4e0a\u6c47\u603b\u8868\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u8054\u4ea4\u6613\u662f\u4e00\u4e2a\u590d\u6742\u7684\u9886\u57df\uff0c\u9700\u8981\u4f01\u4e1a\u5bf9\u76f8\u5173\u6cd5\u89c4\u6709\u624e\u5b9e\u7684\u638c\u63e1\u548c\u76f8\u5e94\u7684\u7ba1\u7406\u7b56\u7565\u3002\u8fd9\u4e5f\u662fMAN-\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u59cb\u7ec8\u966a\u4f34\u4f01\u4e1a\u786e\u4fdd\u5408\u89c4\u3001\u4f18\u5316\u6548\u7387\u7684\u539f\u56e0\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_voi_kinh_nghiem_hon_30_trong_linh_vuc_tu_van_tai_chinh_giao_dich_lien_ket\"><\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff0c\u62e5\u6709 30 \u591a\u5e74\u7684\u8d22\u52a1\u54a8\u8be2\u548c\u76f8\u5173\u4ea4\u6613\u7ecf\u9a8c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u51ed\u501f30\u591a\u5e74\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u9886\u57df\u7684\u7ecf\u9a8c\uff0cMAN - Master Accountant Network\u5df2\u6210\u4e3a\u8d8a\u5357\u6570\u5343\u5bb6\u4e2d\u5c0f\u4f01\u4e1a\u548c\u5927\u578b\u4f01\u4e1a\u503c\u5f97\u4fe1\u8d56\u7684\u5408\u4f5c\u4f19\u4f34\u3002\u4e30\u5bcc\u7684\u7ecf\u9a8c\u4e0d\u4ec5\u4f7fMAN\u6df1\u5165\u4e86\u89e3\u7a0e\u52a1\u548c\u4f1a\u8ba1\u6cd5\u5f8b\u4f53\u7cfb\uff0c\u4e5f\u4f7f\u5176\u6df1\u8c19\u6bcf\u4e2a\u884c\u4e1a\u7684\u5177\u4f53\u60c5\u51b5\u3002\u6b63\u56e0\u5982\u6b64\uff0cMAN - Master Accountant Network\u51fa\u5177\u7684\u6240\u6709\u5ba1\u8ba1\u62a5\u544a\u5747\u786e\u4fdd\u51c6\u786e\u6027\u3001\u900f\u660e\u5ea6\u548c\u8f83\u9ad8\u7684\u6cd5\u5f8b\u6548\u529b\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_ngu_CPA_ACCA_Big4_background\"><\/span><b>CPA\u3001ACCA\u3001Big4\u80cc\u666f\u56e2\u961f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u7684\u5ba1\u8ba1\u5e08\u56e2\u961f\u7531 CPA\u3001ACCA \u4ee5\u53ca\u66fe\u5728\u56db\u5927\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5de5\u4f5c\u8fc7\u7684\u4e13\u5bb6\u7ec4\u6210\u3002\u624e\u5b9e\u7684\u4e13\u4e1a\u80cc\u666f\u4e0e\u8de8\u884c\u4e1a\u7684\u5b9e\u8df5\u7ecf\u9a8c\u76f8\u7ed3\u5408\uff0c\u4e3a\u5ba2\u6237\u63d0\u4f9b\u6807\u51c6\u5316\u3001\u4e25\u8c28\u7684\u5ba1\u8ba1\u6d41\u7a0b\uff0c\u6ee1\u8db3\u56fd\u5185\u5916\u4f01\u4e1a\u7684\u4e25\u683c\u8981\u6c42\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thanh_vien_VACPA_tuan_thu_chuan_muc_quoc_te\"><\/span><b>VACPA\u4f1a\u5458\uff0c\u7b26\u5408\u56fd\u9645\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a (VACPA) \u7684\u6210\u5458\uff0c\u5e76\u9075\u5b88\u56fd\u9645\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u51c6\u5219 (VAS\u3001ISA)\u3002\u8fd9\u4e0d\u4ec5\u786e\u4fdd\u4e86\u8d22\u52a1\u62a5\u544a\u7684\u900f\u660e\u5ea6\uff0c\u8fd8\u5e2e\u52a9\u4f01\u4e1a\u5728\u53c2\u4e0e\u56fd\u9645\u4ea4\u6613\u3001\u878d\u8d44\u6216\u4e0e\u4fe1\u8d37\u673a\u6784\u5408\u4f5c\u65f6\u5145\u6ee1\u4fe1\u5fc3\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u662f\u4e00\u4e2a\u590d\u6742\u7684\u8d22\u52a1\u6cd5\u5f8b\u95ee\u9898\uff0c\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u6309\u89c4\u5b9a\u6b63\u786e\u8bc6\u522b\u548c\u7533\u62a5\uff0c\u5c06\u9762\u4e34\u8bf8\u591a\u7a0e\u52a1\u98ce\u9669\u3002\u4e86\u89e3\u786e\u5b9a\u548c\u5c65\u884c\u7533\u62a5\u53ca\u51c6\u5907\u6587\u4ef6\u4e49\u52a1\u7684\u6761\u4ef6\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u88ab\u7f5a\u6b3e\uff0c\u8fd8\u80fd\u4e3a\u4f01\u4e1a\u957f\u671f\u900f\u660e\u3001\u53ef\u6301\u7eed\u7684\u7ba1\u7406\u5960\u5b9a\u57fa\u7840\u3002\u5728\u7a0e\u52a1\u673a\u5173\u65e5\u76ca\u52a0\u5f3a\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u6d3b\u52a8\u7684\u7ba1\u7406\u7684\u80cc\u666f\u4e0b\uff0c\u4f01\u4e1a\u9700\u8981\u4e3b\u52a8\u5bfb\u6c42\u4fe1\u8a89\u826f\u597d\u7684\u673a\u6784\u7684\u54a8\u8be2\u89e3\u51b3\u65b9\u6848\u548c\u652f\u6301\uff0c\u4ee5\u786e\u4fdd\u5408\u89c4\u5e76\u4f18\u5316\u8d44\u6e90\u914d\u7f6e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5bf9\u6587\u4ef6\u3001\u7a0b\u5e8f\u611f\u5230\u7591\u60d1\uff0c\u6216\u8005\u60f3\u83b7\u5f97\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6df1\u5165\u5efa\u8bae\uff0c <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\">\u8bf7\u7acb\u5373\u8054\u7cfb\u6211\u4eec\u3002<\/span> <span style=\"font-weight: 400;\">MAN \u2013 \u4f1a\u8ba1\u5e08\u7f51\u7edc\u63d0\u4f9b\u5efa\u8bae\u3002<\/span><\/a><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\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>Giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd, m\u00e0 c\u00f2n l\u00e0 c\u01a1 ch\u1ebf quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 khi ph\u00e1t sinh quan h\u1ec7 v\u1edbi b\u00ean li\u00ean quan. \u0110\u1eb7c bi\u1ec7t, nh\u1eefng doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2028,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1774","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1774","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=1774"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1774\/revisions"}],"predecessor-version":[{"id":3084,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1774\/revisions\/3084"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2028"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}