{"id":1825,"date":"2025-09-10T03:15:04","date_gmt":"2025-09-10T10:15:04","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1825"},"modified":"2026-01-08T03:12:22","modified_gmt":"2026-01-08T10:12:22","slug":"lap-bao-cao-cbcr-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/","title":{"rendered":"2026\u5e74\u5173\u8054\u65b9\u4ea4\u6613\u56fd\u522b\u62a5\u544a\u7f16\u5236\u6307\u5357"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236CbCR\u62a5\u544a\uff0c\u4e0d\u4ec5\u662f\u4e3a\u4e86\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53caOECD\u6807\u51c6\u7684\u89c4\u5b9a\uff0c\u66f4\u662f\u8861\u91cf\u4f01\u4e1a\u900f\u660e\u5ea6\u548c\u7a0e\u52a1\u8d23\u4efb\u7684\u91cd\u8981\u4f53\u73b0\u3002\u6b63\u786e\u7406\u89e3\u548c\u586b\u5199CbCR\u62a5\u544a\uff0c\u5c06\u6709\u52a9\u4e8e\u8de8\u56fd\u516c\u53f8\u5728\u56fd\u9645\u7a0e\u52a1\u7ba1\u7406\u4e2d\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u521b\u9020\u53ef\u6301\u7eed\u7684\u7ade\u4e89\u4f18\u52bf\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\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Khai_niem_lap_bao_cao_CbCR_trong_giao_dich_lien_ket_Country-by-Country_Report\" >\u5173\u8054\u4ea4\u6613\u4e2d\u7684 CbCR \u62a5\u544a\u6982\u5ff5\uff08\u56fd\u522b\u62a5\u544a\uff09<\/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\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Y_nghia_va_vai_tro_cua_viec_lap_bao_cao_CbCR_trong_quan_ly_thue_va_giao_dich_lien_ket\" >CbCR\u62a5\u544a\u5728\u7a0e\u52a1\u7ba1\u7406\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u610f\u4e49\u548c\u4f5c\u7528<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Tam_quan_trong_lap_bao_cao_CbCR_trong_giao_dich_lien_ket_doi_voi_doanh_nghiep_da_quoc_gia_MNEs_tai_Viet_Nam\" >CbCR \u62a5\u544a\u5728\u8d8a\u5357\u8de8\u56fd\u4f01\u4e1a (MNEs) \u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u91cd\u8981\u6027<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Tuan_thu_phap_luat_va_chuan_muc_quoc_te\" >\u9075\u5b88\u56fd\u9645\u6cd5\u5f8b\u548c\u6807\u51c6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Giam_rui_ro_thanh_tra_truy_thu_va_dieu_chinh_chuyen_gia\" >\u964d\u4f4e\u68c0\u67e5\u3001\u5f81\u6536\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u7684\u98ce\u9669<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Minh_bach_hoa_phan_bo_loi_nhuan_trong_cac_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u5229\u6da6\u5206\u914d\u900f\u660e\u5ea6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Ho_tro_quan_tri_rui_ro_thue_noi_bo_va_ra_quyet_dinh_kinh_doanh\" >\u652f\u6301\u5185\u90e8\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u548c\u4e1a\u52a1\u51b3\u7b56<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Nang_cao_uy_tin_voi_nha_dau_tu_doi_tac_va_ngan_hang\" >\u63d0\u5347\u6295\u8d44\u8005\u3001\u5408\u4f5c\u4f19\u4f34\u548c\u94f6\u884c\u7684\u58f0\u8a89<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Tuong_thich_voi_cac_nghia_vu_ke_khai_khac_Master_File_Local_File\" >\u4e0e\u5176\u4ed6\u5907\u6848\u4e49\u52a1\u517c\u5bb9\uff08\u4e3b\u6587\u4ef6\/\u672c\u5730\u6587\u4ef6\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Doi_tuong_phai_lap_bao_cao_CbCR_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u4e2d\u9700\u8981\u7f16\u5236 CbCR \u62a5\u544a\u7684\u4e3b\u4f53<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Khi_nguoi_nop_thue_la_Cong_ty_me_toi_cao_tai_Viet_Nam\" >\u5f53\u7eb3\u7a0e\u4eba\u662f\u8d8a\u5357\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u65f6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Khi_nguoi_nop_thue_tai_Viet_Nam_co_Cong_ty_me_o_nuoc_ngoai\" >\u5f53\u8d8a\u5357\u7eb3\u7a0e\u4eba\u5728\u56fd\u5916\u6709\u6bcd\u516c\u53f8\u65f6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Nhung_luu_y_ve_doi_tuong_khong_ap_dung_lap_bao_cao_CbCR_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u4e2d\u4e0d\u9700\u8fdb\u884c CbCR \u62a5\u544a\u7684\u4e3b\u4f53\u8bf4\u660e\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Quy_trinh_thuc_hien_lap_bao_cao_CbCR_trong_giao_dich_lien_ket\" >\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7f16\u5236 CbCR \u62a5\u544a\u7684\u7a0b\u5e8f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Rui_ro_khi_khong_tuan_thu_hoac_lap_sai_CbCR\" >\u4e0d\u9075\u5b88\u6216\u4e0d\u6b63\u786e\u51c6\u5907 CbCR \u7684\u98ce\u9669<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_lap_bao_cao_CbCR_trong_giao_dich_lien_ket_Country-by-Country_Report\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u7684 CbCR \u62a5\u544a\u6982\u5ff5\uff08\u56fd\u522b\u62a5\u544a\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>\u751f\u6210 CbCR \u62a5\u544a <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a><\/b><span style=\"font-weight: 400;\"> \uff08Country-by-Country Report \u2013 \u56fd\u522b\u5229\u6da6\u62a5\u544a\uff09\u662f\u6307\u6bcd\u516c\u53f8\u5728\u8d8a\u5357\u6216\u6309\u89c4\u5b9a\u8d1f\u6709\u7533\u62a5\u4e49\u52a1\u7684\u8de8\u56fd\u4f01\u4e1a\uff0c\u7f16\u5236\u5e76\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u62a5\u544a\u7684\u884c\u4e3a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Y_nghia_va_vai_tro_cua_viec_lap_bao_cao_CbCR_trong_quan_ly_thue_va_giao_dich_lien_ket\"><\/span><b>CbCR\u62a5\u544a\u5728\u7a0e\u52a1\u7ba1\u7406\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u610f\u4e49\u548c\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u56fd\u522b\u62a5\u544a (CbCR) \u62a5\u544a\u4e0d\u4ec5\u662f\u4e00\u9879\u5408\u89c4\u7a0b\u5e8f\uff0c\u4e5f\u662f\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u548c\u4f01\u4e1a\u900f\u660e\u3001\u5168\u9762\u5730\u4e86\u89e3\u8de8\u56fd\u516c\u53f8\u8fd0\u8425\u60c5\u51b5\u7684\u91cd\u8981\u5de5\u5177\u3002\u8be5\u62a5\u544a\u8be6\u7ec6\u53cd\u6620\u4e86\u5404\u6210\u5458\u516c\u53f8\u5728\u4e0d\u540c\u56fd\u5bb6\u7684\u6536\u5165\u3001\u5229\u6da6\u3001\u5df2\u7f34\u7a0e\u6b3e\u3001\u5458\u5de5\u4eba\u6570\u4ee5\u53ca\u8fd0\u8425\u6027\u8d28\u3002\u501f\u52a9\u8be5\u62a5\u544a\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u8bc4\u4f30\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\uff0c\u53d1\u73b0\u5229\u6da6\u8f6c\u79fb\u884c\u4e3a\uff0c\u5e76\u786e\u4fdd\u5728\u5404\u56fd\u4e4b\u95f4\u516c\u5e73\u5206\u914d\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236 CbCR \u62a5\u544a\u8fd8\u80fd\u63d0\u9ad8\u900f\u660e\u5ea6\uff0c\u589e\u5f3a\u4e0e\u6295\u8d44\u8005\u548c\u5408\u4f5c\u4f19\u4f34\u7684\u4fe1\u4efb\uff0c\u5e76\u5728\u63a5\u53d7\u68c0\u67e5\u548c\u5ba1\u8ba1\u65f6\u964d\u4f4e\u6cd5\u5f8b\u548c\u8d22\u52a1\u98ce\u9669\u3002\u5728\u5168\u7403\u7ecf\u6d4e\u4e00\u4f53\u5316\u7684\u80cc\u666f\u4e0b\uff0c\u9075\u5b88\u56fd\u9645\u6807\u51c6\u3002\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236 CbCR \u62a5\u544a\u662f\u4f01\u4e1a\u53ef\u6301\u7eed\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\u548c\u58f0\u8a89\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u90e8\u5206\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u793a\u4f8b\uff1a\u4e00\u5bb6\u8de8\u56fd\u516c\u53f8\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u7684 CbCR \u62a5\u544a\uff0c\u5176\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u65b0\u52a0\u5761\uff0c\u5b50\u516c\u53f8\u5728\u8d8a\u5357\u3001\u65b0\u52a0\u5761\u548c\u65e5\u672c\u8fd0\u8425\u3002\u5728 2024 \u8d22\u5e74\uff0c\u8be5\u516c\u53f8\u6839\u636e\u5408\u5e76\u6570\u636e\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u7684 CbCR \u62a5\u544a\uff0c\u5982\u4e0b\u6240\u793a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u5b50\u516c\u53f8\uff1a\u8425\u4e1a\u6536\u516510\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u7a0e\u524d\u5229\u6da61.2\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u4e0a\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e2400\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b0\u52a0\u5761\u5b50\u516c\u53f8\uff1a\u8425\u4e1a\u6536\u516515\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u7a0e\u524d\u5229\u6da61.8\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e1800\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e5\u672c\u5b50\u516c\u53f8\uff1a\u8425\u4e1a\u6536\u516520\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u7a0e\u524d\u5229\u6da62.5\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e7500\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_lap_bao_cao_CbCR_trong_giao_dich_lien_ket_doi_voi_doanh_nghiep_da_quoc_gia_MNEs_tai_Viet_Nam\"><\/span><b>CbCR \u62a5\u544a\u5728\u8d8a\u5357\u8de8\u56fd\u4f01\u4e1a (MNEs) \u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u91cd\u8981\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u56fd\u522b\u62a5\u544a\u4e0d\u4ec5\u662f\u6839\u636e\u56fd\u9645\u6807\u51c6\uff08BEPS\u884c\u52a8\u8ba1\u5212\u7b2c13\u53f7\uff09\u548c\u8d8a\u5357\u6cd5\u5f8b\u5f3a\u5236\u6267\u884c\u7684\u62a5\u544a\u7a0b\u5e8f\uff0c\u4e5f\u662f\u4e00\u9879\u6218\u7565\u7ba1\u7406\u5de5\u5177\u3002\u4ece\u5408\u89c4\u3001\u98ce\u9669\u7ba1\u7406\u3001\u7ecf\u6d4e\u6548\u76ca\u548c\u58f0\u8a89\u7684\u89d2\u5ea6\u6765\u770b\uff0c\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u56fd\u522b\u62a5\u544a\u5bf9\u5728\u8d8a\u5357\u8fd0\u8425\u7684\u8de8\u56fd\u4f01\u4e1a\u4e3a\u4f55\u5982\u6b64\u91cd\u8981\uff1f<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tuan_thu_phap_luat_va_chuan_muc_quoc_te\"><\/span><b>\u9075\u5b88\u56fd\u9645\u6cd5\u5f8b\u548c\u6807\u51c6<\/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;\">\u00a0\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236 CbCR \u62a5\u544a\u662f\u8de8\u56fd\u516c\u53f8\u7684\u5f3a\u5236\u6027\u8981\u6c42\uff1b\u672a\u80fd\u7f16\u5236\u6216\u7f16\u5236\u4e0d\u6b63\u786e\u5f88\u5bb9\u6613\u5bfc\u81f4\u884c\u653f\u5904\u7f5a\u3001\u6ede\u7eb3\u91d1\uff0c\u6216\u8005\u5728\u7a0e\u52a1\u673a\u5173\u53d1\u73b0\u8fdd\u89c4\u884c\u4e3a\u65f6\u88ab\u5f81\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u5b9e\u65bdCbCR\u662f\u4e3a\u4e86\u5c65\u884cOECD\u627f\u8bfa\uff08BEPS\u884c\u52a813\uff09\uff1b\u4f01\u4e1a\u9700\u8981\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236CbCR\u62a5\u544a\uff0c\u4ee5\u5c65\u884c\u6b64\u4e49\u52a1\u5e76\u89c4\u907f\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Giam_rui_ro_thanh_tra_truy_thu_va_dieu_chinh_chuyen_gia\"><\/span><b>\u964d\u4f4e\u68c0\u67e5\u3001\u5f81\u6536\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u7684\u98ce\u9669<\/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\u4e2d\u7684 CbCR \u62a5\u544a\u4e3a\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u4e86\u6309\u56fd\u5bb6\/\u5730\u533a\u5212\u5206\u7684\u6536\u5165\u3001\u5229\u6da6\u548c\u7a0e\u6b3e\u5206\u5e03\u7684\u201c\u5168\u5c40\u56fe\u666f\u201d\u3002\u636e\u6b64\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u4f18\u5148\u5ba1\u67e5\u5b58\u5728\u98ce\u9669\u56e0\u7d20\u7684\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee5\u6e05\u6670\u4e14\u4e0e\u4e3b\u6587\u4ef6\u548c\u672c\u5730\u6587\u4ef6\u4e00\u81f4\u7684\u65b9\u5f0f\u521b\u5efa CbCR \u62a5\u544a\u6709\u52a9\u4e8e\u964d\u4f4e\u88ab\u9009\u4e3a\u6df1\u5ea6\u68c0\u67e5\u5bf9\u8c61\u7684\u98ce\u9669\uff0c\u5e76\u652f\u6301\u4f01\u4e1a\u5728\u53d7\u5230\u8d28\u7591\u65f6\u8fdb\u884c\u89e3\u91ca\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Minh_bach_hoa_phan_bo_loi_nhuan_trong_cac_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u5229\u6da6\u5206\u914d\u900f\u660e\u5ea6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5728\u7f16\u5236\u5173\u8054\u4ea4\u6613\u7684\u56fd\u522b\u62a5\u544a (CbCR) \u65f6\uff0c\u96c6\u56e2\u5fc5\u987b\u6309\u56fd\u5bb6\/\u5730\u533a\u6c47\u603b\u6570\u636e\uff1a\u6536\u5165\u3001\u7a0e\u524d\u5229\u6da6\u3001\u5df2\u7f34\u7a0e\u6b3e\u3001\u4eba\u5458\u3001\u6709\u5f62\u8d44\u4ea7\u3002\u8fd9\u4e3a\u786e\u4fdd\u96c6\u56e2\u5185\u6cd5\u4eba\u5b9e\u4f53\u4e4b\u95f4\u7684\u5229\u6da6\u5206\u914d\u516c\u5e73\u5408\u7406\u63d0\u4f9b\u4e86\u6570\u636e\u652f\u6491\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ho_tro_quan_tri_rui_ro_thue_noi_bo_va_ra_quyet_dinh_kinh_doanh\"><\/span><b>\u652f\u6301\u5185\u90e8\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u548c\u4e1a\u52a1\u51b3\u7b56<\/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;\">CbCR\u6570\u636e\u4f7f\u7ba1\u7406\u548c\u7a0e\u52a1\u90e8\u95e8\u80fd\u591f\u5206\u6790\u5229\u6da6\u96c6\u4e2d\u5ea6\uff0c\u8bc6\u522b\u4e0e\u5b9e\u9645\u8fd0\u8425\u201c\u504f\u79bb\u201d\u7684\u5e02\u573a\uff0c\u4ece\u800c\u8c03\u6574\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u3001\u6cd5\u5f8b\u7ed3\u6784\u6216\u8d44\u672c\u7ed3\u6784\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e5f\u662f\u5408\u6cd5\u7a0e\u52a1\u7b79\u5212\u7684\u57fa\u7840\uff0c\u51cf\u5c11\u957f\u671f\u5408\u89c4\u6210\u672c\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Nang_cao_uy_tin_voi_nha_dau_tu_doi_tac_va_ngan_hang\"><\/span><b>\u63d0\u5347\u6295\u8d44\u8005\u3001\u5408\u4f5c\u4f19\u4f34\u548c\u94f6\u884c\u7684\u58f0\u8a89<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236\u6e05\u6670\u900f\u660e\u7684\u56fd\u522b\u62a5\u544a (CbCR) \u7684\u4f01\u4e1a\uff0c\u5176\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u548c\u5408\u89c4\u6027\u5c06\u53d7\u5230\u9ad8\u5ea6\u91cd\u89c6\u3002\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236\u900f\u660e\u7684\u56fd\u522b\u62a5\u544a\u662f\u4f01\u4e1a\u7b79\u96c6\u8d44\u91d1\u3001\u7533\u8bf7\u4fe1\u8d37\u6216\u5438\u5f15\u6218\u7565\u5408\u4f5c\u4f19\u4f34\u7684\u91cd\u8981\u56e0\u7d20\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tuong_thich_voi_cac_nghia_vu_ke_khai_khac_Master_File_Local_File\"><\/span><b>\u4e0e\u5176\u4ed6\u5907\u6848\u4e49\u52a1\u517c\u5bb9\uff08\u4e3b\u6587\u4ef6\/\u672c\u5730\u6587\u4ef6\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">CbCR \u662f\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\uff1aCbCR \u2013 Master File \u2013 Local File\u3002\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236\u51c6\u786e\u7684 CbCR \u62a5\u544a\u6709\u52a9\u4e8e\u8854\u63a5\u5e76\u51cf\u5c11\u62a5\u544a\u4e4b\u95f4\u7684\u6570\u636e\u4e0d\u4e00\u81f4\uff0c\u65b9\u4fbf\u5185\u90e8\u68c0\u67e5\u548c\u72ec\u7acb\u5ba1\u8ba1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7f16\u5236\u56fd\u522b\u62a5\u544a (CbCR) \u662f\u4e00\u9879\u5f3a\u5236\u6027\u8981\u6c42\uff0c\u4e5f\u662f\u5e2e\u52a9\u8d8a\u5357\u8de8\u56fd\u4f01\u4e1a\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u3001\u63d0\u9ad8\u900f\u660e\u5ea6\u5e76\u589e\u5f3a\u5176\u5728\u5408\u4f5c\u4f19\u4f34\u548c\u6295\u8d44\u8005\u5fc3\u76ee\u4e2d\u58f0\u8a89\u7684\u6218\u7565\u5de5\u5177\u3002\u6295\u8d44\u4e8e\u56fd\u522b\u62a5\u544a (CbCR) \u7684\u6570\u636e\u7cfb\u7edf\u3001\u6d41\u7a0b\u548c\u4e13\u4e1a\u5efa\u8bae\uff0c\u5c31\u662f\u6295\u8d44\u4e8e\u4f01\u4e1a\u7684\u53ef\u6301\u7eed\u6027\u548c\u6cd5\u5f8b\u4fdd\u969c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_lap_bao_cao_CbCR_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u9700\u8981\u7f16\u5236 CbCR \u62a5\u544a\u7684\u4e3b\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236\u56fd\u522b\u62a5\u544a\u65f6\uff0c\u9700\u8981\u7279\u522b\u6ce8\u610f\u9002\u7528\u8303\u56f4\u3002\u6cd5\u5f8b\u660e\u786e\u89c4\u5b9a\u4e86\u4e24\u79cd\u4e0e\u7f16\u5236\u548c\u63d0\u4ea4\u8de8\u5883\u5229\u6da6\u62a5\u544a\u4e49\u52a1\u76f8\u5173\u7684\u91cd\u8981\u60c5\u51b5\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khi_nguoi_nop_thue_la_Cong_ty_me_toi_cao_tai_Viet_Nam\"><\/span><b>\u5f53\u7eb3\u7a0e\u4eba\u662f\u8d8a\u5357\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u65f6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u6cd5\u4ee4\u7b2c\u5341\u516b\u6761\u7b2c\u4e94\u6b3ea\u70b9\u7684\u89c4\u5b9a <\/span><a href=\"https:\/\/luatvietnam.vn\/doanh-nghiep\/nghi-dinh-132-2020-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-193555-d1.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u5f53\u7eb3\u7a0e\u4eba\u662f\u8d8a\u5357\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u65f6\uff0c\u5728\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7f16\u5236 CbCR \u62a5\u544a\u7684\u4e49\u52a1\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u6cd5\u89c4\uff0c\u7eb3\u7a0e\u4eba\u4f5c\u4e3a\u8d8a\u5357\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\uff0c\u4e14\u5176\u7eb3\u7a0e\u671f\u5185\u5168\u7403\u5408\u5e76\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc718\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u987b\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\uff0c\u5e76\u5c06\u5176\u4e0e\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6587\u4ef6\u4e00\u5e76\u63d0\u4ea4\u3002\u8fd9\u662f\u786e\u4fdd\u900f\u660e\u5ea6\u5e76\u9075\u5b88\u56fd\u9645\u6807\u51c6\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u8981\u6c42\u7684\u91cd\u8981\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u5173\u8054\u4ea4\u6613\u4e2d\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u7f16\u5236\u671f\u9650\uff0c\u5e76\u6700\u8fdf\u5728\u8d8a\u5357\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e12\u4e2a\u6708\u5185\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u3002\u6309\u65f6\u63d0\u4ea4\u4e0d\u4ec5\u53ef\u4ee5\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\uff0c\u8fd8\u80fd\u4f53\u73b0\u4f01\u4e1a\u9075\u5b88\u7a0e\u52a1\u7ba1\u7406\u6cd5\u5f8b\u6846\u67b6\u7684\u627f\u8bfa\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> A\u96c6\u56e2\u7684\u6700\u9ad8\u6bcd\u516c\u53f8\u603b\u90e8\u4f4d\u4e8e\u8d8a\u5357\u6cb3\u5185\u30022024\u8d22\u5e74\uff0c\u8be5\u96c6\u56e2\u5b9e\u73b0\u5168\u7403\u5408\u5e76\u8425\u653625\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u8d85\u8fc7\u89c4\u5b9a\u768418\u4e07\u4ebf\u8d8a\u5357\u76fe\u95e8\u69db\uff0c\u56e0\u6b64\u8d1f\u8d23\u7f16\u5236\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khi_nguoi_nop_thue_tai_Viet_Nam_co_Cong_ty_me_o_nuoc_ngoai\"><\/span><b>\u5f53\u8d8a\u5357\u7eb3\u7a0e\u4eba\u5728\u56fd\u5916\u6709\u6bcd\u516c\u53f8\u65f6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 18 \u6761\u7b2c 5 \u6b3e a \u70b9\u89c4\u5b9a\uff0c\u8d8a\u5357\u7eb3\u7a0e\u4eba\u5728\u56fd\u5916\u8bbe\u6709\u6700\u9ad8\u6bcd\u516c\u53f8\uff0c\u4e14\u8be5\u6bcd\u516c\u53f8\u6709\u4e49\u52a1\u6309\u7167\u5c45\u4f4f\u56fd\u7684\u89c4\u5b9a\u7f16\u5236\u5173\u8054\u4ea4\u6613\u7684\u56fd\u522b\u62a5\u544a\uff0c\u5e76\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\uff0c\u5982\u679c\u5c5e\u4e8e\u4ee5\u4e0b\u60c5\u51b5\u4e4b\u4e00\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u5bb6\u6216\u5730\u533a\u4e0e\u8d8a\u5357\u6709\u56fd\u9645\u7a0e\u6536\u534f\u5b9a\uff0c\u4f46\u5728\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u65f6\u53cc\u65b9\u4e3b\u7ba1\u5f53\u5c40\u5c1a\u672a\u7b7e\u8ba2\u534f\u8bae\u7684\uff0c\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\u76f8\u5e94\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82e5\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u5916\u56fd\u6216\u5730\u533a\u4e0e\u8d8a\u5357\u6709\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\uff0c\u4f46\u4fe1\u606f\u4ea4\u6362\u673a\u5236\u6682\u505c\u6216\u65e0\u6cd5\u5728\u5411\u8d8a\u5357\u63d0\u4f9b\u7684\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u62a5\u544a\u7684\uff0c\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\u73b0\u884c\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82e5\u8de8\u56fd\u516c\u53f8\u5728\u8d8a\u5357\u6709\u4e24\u4e2a\u6216\u4e24\u4e2a\u4ee5\u4e0a\u7eb3\u7a0e\u4e49\u52a1\u4eba\uff0c\u4e14\u5176\u5883\u5916\u6700\u7ec8\u6bcd\u516c\u53f8\u5df2\u4e66\u9762\u6307\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u4eba\u5c65\u884c\u4e49\u52a1\uff0c\u5219\u8be5\u6307\u5b9a\u4eba\u5458\u8d1f\u8d23\u7f16\u5236\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u62a5\u544a\uff0c\u5e76\u63d0\u4ea4\u7ed9\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5e94\u5f53\u5728\u6700\u7ec8\u6bcd\u516c\u53f8\u4f1a\u8ba1\u5e74\u5ea6\u7ed3\u675f\u524d\uff0c\u4ee5\u4e66\u9762\u5f62\u5f0f\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u6700\u7ec8\u6bcd\u516c\u53f8\u6307\u5b9a\u7684\u901a\u77e5\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Nhung_luu_y_ve_doi_tuong_khong_ap_dung_lap_bao_cao_CbCR_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u4e0d\u9700\u8fdb\u884c CbCR \u62a5\u544a\u7684\u4e3b\u4f53\u8bf4\u660e\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c18\u6761\u7b2c5\u6b3ea\u70b9\u89c4\u5b9a\uff0c\u4e0d\u9002\u7528\u6b64\u89c4\u5b9a\u3002 <\/span><span style=\"font-weight: 400;\">\u00a0\u82e5\u8d8a\u5357\u7eb3\u7a0e\u4eba\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u5728\u5173\u8054\u4ea4\u6613\u4e2d\uff0c\u5df2\u6307\u5b9a\u673a\u6784\u4ee3\u4e3a\u7f16\u5236CbCR\u62a5\u544a\u5e76\u63d0\u4ea4\u7ed9\u4e1c\u9053\u56fd\u7a0e\u52a1\u673a\u5173\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<figure id=\"attachment_2034\" aria-describedby=\"caption-attachment-2034\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2034\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-luu-y-ve-doi-tuong-khong-ap-dung-lap-bao-cao-CbCR-trong-giao-dich-lien-ket-Quoc-gia-hoac-vung-lanh-tho-noi-to-chuc-duoc-uy-quyen-thay-mat-la.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng l\u1eadp b\u00e1o c\u00e1o CbCR trong giao d\u1ecbch li\u00ean k\u1ebft Qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thay m\u1eb7t l\u1ead\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-luu-y-ve-doi-tuong-khong-ap-dung-lap-bao-cao-CbCR-trong-giao-dich-lien-ket-Quoc-gia-hoac-vung-lanh-tho-noi-to-chuc-duoc-uy-quyen-thay-mat-la.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-luu-y-ve-doi-tuong-khong-ap-dung-lap-bao-cao-CbCR-trong-giao-dich-lien-ket-Quoc-gia-hoac-vung-lanh-tho-noi-to-chuc-duoc-uy-quyen-thay-mat-la-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-luu-y-ve-doi-tuong-khong-ap-dung-lap-bao-cao-CbCR-trong-giao-dich-lien-ket-Quoc-gia-hoac-vung-lanh-tho-noi-to-chuc-duoc-uy-quyen-thay-mat-la-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-luu-y-ve-doi-tuong-khong-ap-dung-lap-bao-cao-CbCR-trong-giao-dich-lien-ket-Quoc-gia-hoac-vung-lanh-tho-noi-to-chuc-duoc-uy-quyen-thay-mat-la-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-luu-y-ve-doi-tuong-khong-ap-dung-lap-bao-cao-CbCR-trong-giao-dich-lien-ket-Quoc-gia-hoac-vung-lanh-tho-noi-to-chuc-duoc-uy-quyen-thay-mat-la-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2034\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u4e2d\u4e0d\u9002\u7528\u4e8e CbCR \u62a5\u544a\u7684\u4e3b\u9898\u8bf4\u660e \u8be5\u673a\u6784\u88ab\u6388\u6743\u4ee3\u8868\u8be5\u673a\u6784\u7f16\u5236\u62a5\u544a\u7684\u56fd\u5bb6\u6216\u5730\u533a<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u673a\u6784\u88ab\u6388\u6743\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u4ee3\u8868\u673a\u6784\u7f16\u5236\u548c\u63d0\u4ea4 CbCR \u62a5\u544a\u7684\u56fd\u5bb6\u6216\u5730\u533a\u5fc5\u987b\u662f\u673a\u6784\u6240\u5728\u5730\uff0c\u5e76\u4e14\u6709\u6cd5\u89c4\u8981\u6c42\u63d0\u4ea4\u6b64\u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee3\u8868\u5176\u63d0\u4ea4\u62a5\u544a\u7684\u7ec4\u7ec7\u6240\u5c45\u4f4f\u7684\u56fd\u5bb6\u6216\u5730\u533a\uff0c\u4e14\u5728\u62a5\u544a\u5230\u671f\u65f6\u4e3b\u7ba1\u5f53\u5c40\u4e0e\u8d8a\u5357\u7b7e\u7f72\u4e86\u534f\u8bae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u5b9a\u4ee3\u8868\u8be5\u7ec4\u7ec7\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u56fd\u5bb6\u6216\u5730\u533a\u5fc5\u987b\u662f\u8be5\u7ec4\u7ec7\u6240\u5728\u5730\uff0c\u4e14\u987b\u6709\u4e3b\u7ba1\u5f53\u5c40\u4e0e\u8d8a\u5357\u8fbe\u6210\u534f\u8bae\uff0c\u4e14\u4e0d\u5f97\u5904\u4e8e\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\u673a\u5236\u6682\u505c\u72b6\u6001\u3002\u6b64\u5916\uff0c\u8be5\u56fd\u5bb6\u6216\u5730\u533a\u5fc5\u987b\u80fd\u591f\u5411\u8d8a\u5357\u63d0\u4f9b\u5728\u8be5\u7ec4\u7ec7\u6240\u5728\u5730\u5c45\u4f4f\u7684\u8de8\u56fd\u516c\u53f8\u7684\u56fd\u522b\u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u5b9a\u673a\u6784\u5728\u7f16\u5236\u5173\u8054\u4ea4\u6613\u56fd\u522b\u62a5\u544a\u8fc7\u7a0b\u4e2d\uff0c\u5fc5\u987b\u83b7\u5f97\u88ab\u6307\u6d3e\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u6b63\u5f0f\u4e66\u9762\u901a\u77e5\uff0c\u5e76\u5728\u6700\u7ec8\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u524d\u5c06\u5176\u9001\u4ea4\u5c45\u4f4f\u56fd\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u7eb3\u7a0e\u4eba\u5728\u7f16\u5236\u5173\u8054\u4ea4\u6613\u7684\u56fd\u522b\u62a5\u544a\u62a5\u544a\u65f6\uff0c\u6709\u8d23\u4efb\u5411\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u4e66\u9762\u901a\u77e5\uff0c\u6307\u5b9a\u4e00\u4e2a\u673a\u6784\u6309\u7167\u89c4\u5b9a\u4ee3\u8868\u4ed6\u4eec\u63d0\u4ea4\u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u7eb3\u7a0e\u4eba\u5fc5\u987b\u5728\u96c6\u56e2\u8d22\u653f\u5e74\u5ea6\u6700\u540e\u4e00\u5929\u4e4b\u524d\u5411\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u53d1\u9001\u4e66\u9762\u901a\u77e5\uff0c\u8bf4\u660e\u6700\u7ec8\u6bcd\u516c\u53f8\u6216\u6388\u6743\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236\u548c\u63d0\u4ea4 CbCR \u62a5\u544a\u7684\u7ec4\u7ec7\u7684\u540d\u79f0\u3001\u7a0e\u52a1\u8bc6\u522b\u53f7\u548c\u5c45\u4f4f\u56fd\u5bb6\u6216\u5730\u533a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u56fd\u522b\u62a5\u544a (CbCR) \u7533\u62a5\u5408\u89c4\uff0c\u5e76\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\uff0c\u4f01\u4e1a\u9700\u8981\u9075\u5faa\u6e05\u6670\u7684\u6d41\u7a0b\uff0c\u4ece\u786e\u5b9a\u4e49\u52a1\u3001\u6536\u96c6\u6570\u636e\u5230\u7f16\u5236\u548c\u63d0\u4ea4\u62a5\u544a\u3002\u4ee5\u4e0b\u662f\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u7684\u8be6\u7ec6\u6b65\u9aa4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_lap_bao_cao_CbCR_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7f16\u5236 CbCR \u62a5\u544a\u7684\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u76f4\u89c2\u5730\u4e86\u89e3\u804c\u8d23\u548c\u5de5\u4f5c\u987a\u5e8f\uff0c\u4ee5\u4e0b\u662f\u5173\u8054\u4ea4\u6613\u4e2d CbCR \u62a5\u544a\u6d41\u7a0b\u7684\u6c47\u603b\u8868\u548c\u5177\u4f53\u6b65\u9aa4\uff1a<\/span><\/p>\n<figure id=\"attachment_2035\" aria-describedby=\"caption-attachment-2035\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2035\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-thuc-hien-lap-bao-cao-CbCR-trong-giao-dich-lien-ket-1.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o CbCR trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-thuc-hien-lap-bao-cao-CbCR-trong-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-thuc-hien-lap-bao-cao-CbCR-trong-giao-dich-lien-ket-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-thuc-hien-lap-bao-cao-CbCR-trong-giao-dich-lien-ket-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-thuc-hien-lap-bao-cao-CbCR-trong-giao-dich-lien-ket-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-thuc-hien-lap-bao-cao-CbCR-trong-giao-dich-lien-ket-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2035\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7f16\u5236 CbCR \u62a5\u544a\u7684\u7a0b\u5e8f<\/figcaption><\/figure>\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;\"> \u5173\u8054\u4ea4\u6613\u4e2d\u7684 CbCR \u62a5\u544a\u6d41\u7a0b\u6458\u8981<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 7.31463%; text-align: center;\"><strong>\u6b65\u00a0<\/strong><\/td>\n<td style=\"width: 40.2806%; text-align: center;\"><strong>\u5185\u5bb9<\/strong><\/td>\n<td style=\"width: 18.4369%; text-align: center;\"><strong>\u65f6\u95f4<\/strong><\/td>\n<td style=\"width: 32.9659%; text-align: center;\"><strong>\u7b14\u8bb0\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.31463%; text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"width: 40.2806%; text-align: left;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u7f16\u5236CbCR\u62a5\u544a\u7684\u4e49\u52a1\uff08\u5408\u5e76\u6536\u5165\u5927\u4e8e18,000\u4ebf\uff0c\u6700\u7ec8\u6bcd\u516c\u53f8\u5728\u8d8a\u5357\u6216\u4e0e\u8d8a\u5357\u6709\u5173\u8054\uff09<\/span><\/td>\n<td style=\"width: 18.4369%; text-align: left;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u671f\u5f00\u59cb<\/span><\/td>\n<td style=\"width: 32.9659%; text-align: left;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 45\/2021\/TT-BTC \u53f7\u901a\u51fd\u5bf9\u95e8\u69db\u8fdb\u884c\u9002\u5f53\u5ba1\u67e5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.31463%; text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"width: 40.2806%; text-align: left;\"><span style=\"font-weight: 400;\">\u6536\u96c6\u5404\u4e2a\u56fd\u5bb6\u5b50\u516c\u53f8\u548c\u5206\u652f\u673a\u6784\u7684\u5408\u5e76\u6570\u636e\uff08\u6536\u5165\u3001\u5229\u6da6\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u4eba\u529b\u8d44\u6e90\u3001\u6709\u5f62\u8d44\u4ea7\uff09<\/span><\/td>\n<td style=\"width: 18.4369%; text-align: left;\"><span style=\"font-weight: 400;\">\u5e74\u5185<\/span><\/td>\n<td style=\"width: 32.9659%; text-align: left;\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u4f7f\u7528\u7ecf\u8fc7\u5ba1\u8ba1\u6216\u5185\u90e8\u9a8c\u8bc1\u7684\u6570\u636e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.31463%; text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"width: 40.2806%; text-align: left;\"><span style=\"font-weight: 400;\">\u6839\u636e CbCR \u6a21\u578b\uff08OECD BEPS\uff09\u8fdb\u884c\u6570\u636e\u6807\u51c6\u5316<\/span><\/td>\n<td style=\"width: 18.4369%; text-align: left;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u6570\u636e\u7ed3\u675f\u540e<\/span><\/td>\n<td style=\"width: 32.9659%; text-align: left;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u6570\u636e\u4e0e IFRS\/VAS \u5408\u5e76\u62a5\u544a\u76f8\u7b26<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.31463%; text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"width: 40.2806%; text-align: left;\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u4e0e\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\uff08\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\uff09\u7684\u4e00\u81f4\u6027<\/span><\/td>\n<td style=\"width: 18.4369%; text-align: left;\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u62a5\u544a\u4e4b\u524d<\/span><\/td>\n<td style=\"width: 32.9659%; text-align: left;\"><span style=\"font-weight: 400;\">\u907f\u514d\u6570\u636e\u5931\u771f\uff0c\u5f15\u8d77\u8f6c\u8ba9\u5b9a\u4ef7\u6000\u7591\u7684\u98ce\u9669<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.31463%; text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"width: 40.2806%; text-align: left;\"><span style=\"font-weight: 400;\">\u51c6\u5907\u5b8c\u6574\u7684 CbCR \u62a5\u544a<\/span><\/td>\n<td style=\"width: 18.4369%; text-align: left;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e12\u4e2a\u6708\u5185<\/span><\/td>\n<td style=\"width: 32.9659%; text-align: left;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u9075\u5b88\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.31463%; text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"width: 40.2806%; text-align: left;\"><span style=\"font-weight: 400;\">\u5411\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\uff08\u6700\u7ec8\u6bcd\u516c\u53f8\u7684\u5c45\u4f4f\u56fd\uff0c\u6216\u8d8a\u5357\uff08\u5982\u9002\u7528\uff09\uff09\u63d0\u4ea4 CbCR \u62a5\u544a<\/span><\/td>\n<td style=\"width: 18.4369%; text-align: left;\"><span style=\"font-weight: 400;\">\u4e0d\u8fdf\u4e8e\u660e\u5e7412\u6708\u6700\u540e\u4e00\u5929<\/span><\/td>\n<td style=\"width: 32.9659%; text-align: left;\"><span style=\"font-weight: 400;\">\u4f8b\u5982\uff1a\u5982\u679c\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u4e8e 2024 \u5e74 12 \u6708 31 \u65e5\uff0c\u5219\u622a\u6b62\u65e5\u671f\u4e3a 2025 \u5e74 12 \u6708 31 \u65e5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.31463%; text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"width: 40.2806%; text-align: left;\"><span style=\"font-weight: 400;\">\u5f53\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\uff0c\u4fdd\u7559\u8bb0\u5f55\u5e76\u51c6\u5907\u89e3\u91ca\u3002<\/span><\/td>\n<td style=\"width: 18.4369%; text-align: left;\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u62a5\u544a\u540e<\/span><\/td>\n<td style=\"width: 32.9659%; text-align: left;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7a0e\u52a1\u7ba1\u7406\u89c4\u5b9a\uff0c\u8bb0\u5f55\u5fc5\u987b\u4fdd\u5b58\u81f3\u5c1110\u5e74\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4e0a\u8868\u4e2d\u7684\u6b65\u9aa4\u53ef\u5e2e\u52a9\u4f01\u4e1a\u6e05\u6670\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u4e2d\u7f16\u5236 CbCR \u62a5\u544a\u7684\u6d41\u7a0b\uff0c\u786e\u4fdd\u900f\u660e\u5ea6\u548c\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u540c\u65f6\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6b20\u7a0e\u6216\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5173\u8054\u4ea4\u6613\u4e2d\u7684 CbCR \u62a5\u544a\u5e76\u975e\u4ec5\u9650\u4e8e\u6807\u51c6\u7a0b\u5e8f\u3002\u4f01\u4e1a\u9700\u8981\u7279\u522b\u6ce8\u610f\uff0c\u5982\u679c\u4e0d\u9075\u5b88\u89c4\u5b9a\u6216\u8fdb\u884c\u4e0d\u6b63\u786e\u7684\u62a5\u544a\uff0c\u53ef\u80fd\u4f1a\u5e26\u6765\u6f5c\u5728\u7684\u98ce\u9669\uff0c\u56e0\u4e3a\u8fd9\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u7684\u6cd5\u5f8b\u548c\u8d22\u52a1\u540e\u679c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_khi_khong_tuan_thu_hoac_lap_sai_CbCR\"><\/span><b>\u4e0d\u9075\u5b88\u6216\u4e0d\u6b63\u786e\u51c6\u5907 CbCR \u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">CbCR \u62a5\u544a\u662f\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u7684\u8f93\u5165\u6587\u4ef6\uff1b\u9519\u8bef\u6216\u7f3a\u4e4f\u900f\u660e\u5ea6\u53ef\u80fd\u5bfc\u81f4\u7a0e\u6b3e\u6b20\u7f34\u3001\u884c\u653f\u7f5a\u6b3e\u548c\u5de8\u989d\u8d22\u52a1\u6210\u672c\u3002<\/span> <span style=\"font-weight: 400;\">\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<figure id=\"attachment_2036\" aria-describedby=\"caption-attachment-2036\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2036\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-hoac-lap-sai-CbCR-trong-giao-dich-lien-ket-1.jpg\" alt=\"R\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7 ho\u1eb7c l\u1eadp sai CbCR trong 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-hoac-lap-sai-CbCR-trong-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-hoac-lap-sai-CbCR-trong-giao-dich-lien-ket-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-hoac-lap-sai-CbCR-trong-giao-dich-lien-ket-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-hoac-lap-sai-CbCR-trong-giao-dich-lien-ket-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-hoac-lap-sai-CbCR-trong-giao-dich-lien-ket-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2036\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u4e2d\u4e0d\u5408\u89c4\u6216\u4e0d\u6b63\u786e\u7f16\u5236 CbCR \u7684\u98ce\u9669<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6536\uff1a\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u589e\u52a0\u5e94\u7a0e\u5229\u6da6\uff0c\u4ece\u800c\u4ea7\u751f\u989d\u5916\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\/\u589e\u503c\u7a0e\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u884c\u653f\u7f5a\u6b3e\u53ca\u6ede\u7eb3\u91d1\uff1a\u7533\u62a5\u9519\u8bef\/\u903e\u671f\u7f34\u7a0e\uff0c\u53ef\u80fd\u4ea7\u751f\u884c\u653f\u7f5a\u6b3e\u53ca\u6ede\u7eb3\u91d1\uff0c\u81ea\u53d1\u751f\u65f6\u8d77\u8ba1\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5211\u4e8b\u98ce\u9669\uff08\u60c5\u8282\u4e25\u91cd\uff09\uff1a\u6545\u610f\u4f2a\u9020\u6587\u4ef6\u6216\u64e6\u9664\u8bc1\u4e66\u7684\uff0c\u6309\u7167\u89c4\u5b9a\uff0c\u53ef\u4ee5\u8ffd\u7a76\u5211\u4e8b\u8d23\u4efb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53cc\u91cd\u5f81\u7a0e\u98ce\u9669\uff1a\u5982\u679c\u7f3a\u4e4f\u8bc1\u636e\uff0c\u4e00\u65b9\u7684\u8c03\u6574\u53ef\u80fd\u65e0\u6cd5\u5728\u53e6\u4e00\u65b9\u62b5\u6d88\uff0c\u4ece\u800c\u5bfc\u81f4\u53cc\u91cd\u5f81\u7a0e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5e38\u89c1\u539f\u56e0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u5e76\u6570\u636e\u6458\u8981\u4e0d\u6b63\u786e\uff08\u4e0e\u8d22\u52a1\u62a5\u8868\u6570\u636e\u4e0d\u540c\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CbCR\u3001\u4e3b\u6587\u4ef6\u548c\u672c\u5730\u6587\u4ef6\u4e4b\u95f4\u5b58\u5728\u51b2\u7a81\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u5185\u90e8\u4ea4\u6613\u7684\u8bc1\u636e\uff08\u5408\u540c\u3001\u53d1\u7968\u3001\u6210\u672c\u5206\u914d\uff09\u3002<\/span><\/li>\n<\/ul>\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;\">\u5173\u8054\u4ea4\u6613\u4e2d\u7684 CbCR \u62a5\u544a\u65e2\u662f\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u4e00\u628a\u53cc\u5203\u5251\uff1a\u5982\u679c\u505a\u5f97\u597d\uff0c\u53ef\u4ee5\u964d\u4f4e\u98ce\u9669\u3001\u589e\u5f3a\u4fe1\u4efb\uff1b\u5982\u679c\u505a\u5f97\u4e0d\u597d\uff0c\u5f88\u5bb9\u6613\u5bfc\u81f4\u50ac\u6536\u3001\u6269\u5927\u5ba1\u8ba1\u8303\u56f4\u5e76\u635f\u5bb3\u58f0\u8a89\u3002\u4e00\u4e2a\u6709\u6548\u7684\u89e3\u51b3\u65b9\u6848\u662f\u5c06\u4e25\u683c\u7684\u6570\u636e\u63a7\u5236\u3001\u5185\u90e8\u5ba1\u6279\u6d41\u7a0b\u548c\u63d0\u4ea4\u524d\u7684\u4e13\u4e1a\u5ba1\u67e5\u7ed3\u5408\u8d77\u6765\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u83b7\u53d6\u6709\u5173\u7f16\u5236\u51c6\u786e\u4e14\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u56fd\u522b\u62a5\u544a\u7684\u4e13\u5bb6\u5efa\u8bae\uff01<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/li>\n<li aria-level=\"1\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u90ae\u7bb1: man@man.net.vn<\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/p>\n<p style=\"text-align: right;\"><em><b>MAN 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