{"id":1837,"date":"2025-09-11T21:07:06","date_gmt":"2025-09-12T04:07:06","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1837"},"modified":"2025-09-16T00:35:07","modified_gmt":"2025-09-16T07:35:07","slug":"giao-dich-lien-ket-tai-san-vo-hinh","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/","title":{"rendered":"\u65e0\u5f62\u8d44\u4ea7\u5173\u8054\u4ea4\u6613\u6536\u76ca\u6700\u5927\u5316\u7684\u79d8\u8bc0 2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u968f\u7740\u7a0e\u6536\u900f\u660e\u5ea6\u65e5\u76ca\u4e25\u683c\uff0c\u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u7684\u5173\u8054\u65b9\u4ea4\u6613\u5bf9\u8bb8\u591a\u4f01\u4e1a\u800c\u8a00\u662f\u4e00\u9879\u6cd5\u5f8b\u6311\u6218\u3002\u4ece\u5546\u6807\u3001\u4e13\u5229\u5230\u6280\u672f\u8bc0\u7a8d\uff0c\u8fd9\u4e9b\u8d44\u4ea7\u7684\u4f30\u503c\u548c\u7ba1\u7406 <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a> \u4ee5\u53ca\u7ecf\u5408\u7ec4\u7ec7\u7684\u51c6\u5219\u4e0d\u4ec5\u76f4\u63a5\u5f71\u54cd\u7a0e\u6536\u6210\u672c\uff0c\u8fd8\u51b3\u5b9a\u7740\u4f01\u4e1a\u7684\u58f0\u8a89\u548c\u957f\u671f\u53d1\u5c55\u6218\u7565\u3002\u4ece\u4e00\u5f00\u59cb\u5c31\u91c7\u7528\u6b63\u786e\u7684\u65b9\u6cd5\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u5e76\u4ee5\u53ef\u6301\u7eed\u7684\u65b9\u5f0f\u4f18\u5316\u7ecf\u6d4e\u6548\u76ca\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\/giao-dich-lien-ket-tai-san-vo-hinh\/#Khai_niem_giao_dich_lien_ket_lien_quan_den_tai_san_vo_hinh\" >\u65e0\u5f62\u8d44\u4ea7\u5173\u8054\u4ea4\u6613\u7684\u6982\u5ff5<\/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 ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Tai_san_vo_hinh_gom_nhung_loai_tai_san_nao\" >\u54ea\u4e9b\u7c7b\u578b\u7684\u8d44\u4ea7\u662f\u65e0\u5f62\u7684\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Kho_minh_bach_trong_bao_cao_thue_va_tuan_thu_quy_dinh\" >\u7a0e\u52a1\u62a5\u544a\u548c\u76d1\u7ba1\u5408\u89c4\u7684\u900f\u660e\u5ea6\u56f0\u96be<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Cac_loai_tai_san_vo_hinh_pho_bien_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u4e2d\u5e38\u89c1\u7684\u65e0\u5f62\u8d44\u4ea7\u7c7b\u578b<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Thuong_hieu_va_nhan_hieu\" >\u54c1\u724c\u548c\u5546\u6807<\/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\/giao-dich-lien-ket-tai-san-vo-hinh\/#Sang_che_va_quyen_so_huu_tri_tue\" >\u4e13\u5229\u548c\u77e5\u8bc6\u4ea7\u6743<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Bi_quyet_cong_nghe_quy_trinh_san_xuat\" >\u6280\u672f\u79d8\u5bc6\u3001\u751f\u4ea7\u6d41\u7a0b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Quan_he_khach_hang_va_du_lieu_nguoi_dung\" >\u5ba2\u6237\u5173\u7cfb\u548c\u7528\u6237\u6570\u636e<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_dinh_gia_tai_san_vo_hinh_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u4e2d\u65e0\u5f62\u8d44\u4ea7\u7684\u8ba1\u4ef7\u65b9\u6cd5<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_so_sanh\" >\u6bd4\u8f83\u6cd5\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_chi_phi_Cost-based_method\" >\u57fa\u4e8e\u6210\u672c\u7684\u65b9\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_von_hoa_truc_tiep\" >\u76f4\u63a5\u8d44\u672c\u5316\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_dong_tien_chiet_khau\" >\u6298\u73b0\u73b0\u91d1\u6d41\u91cf\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_thang_du\" >\u76c8\u4f59\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_chiet_tru\" >\u51cf\u6cd5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Rui_ro_thuong_gap_trong_giao_dich_lien_ket_lien_quan_den_tai_san_vo_hinh\" >\u65e0\u5f62\u8d44\u4ea7\u5173\u8054\u4ea4\u6613\u5e38\u89c1\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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#Ket_luan\" >\u603b\u7ed3<\/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 ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-tai-san-vo-hinh\/#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=\"Khai_niem_giao_dich_lien_ket_lien_quan_den_tai_san_vo_hinh\"><\/span><b>\u65e0\u5f62\u8d44\u4ea7\u5173\u8054\u4ea4\u6613\u7684\u6982\u5ff5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u5173\u8054\u4ea4\u6613<\/a> \u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u7684\u4ea4\u6613\u662f\u6307\u5173\u8054\u65b9\uff08\u4f8b\u5982\uff0c\u6bcd\u516c\u53f8\u4e0e\u5b50\u516c\u53f8\u3001\u540c\u4e00\u96c6\u56e2\u5185\u7684\u516c\u53f8\u6216\u76f8\u4e92\u62e5\u6709\u548c\u63a7\u5236\u7684\u5b9e\u4f53\uff09\u4e4b\u95f4\u53d1\u751f\u7684\u4ea4\u6613\uff0c\u4ea4\u6613\u6807\u7684\u662f\u5546\u6807\u3001\u54c1\u724c\u3001\u4e13\u5229\u3001\u6280\u672f\u3001\u5546\u4e1a\u79d8\u5bc6\u3001\u5ba2\u6237\u6570\u636e\u6216\u5176\u4ed6\u77e5\u8bc6\u4ea7\u6743\u7b49\u65e0\u5f62\u8d44\u4ea7\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0e\u5546\u54c1\u6216\u673a\u5668\u7b49\u6709\u5f62\u8d44\u4ea7\u4e0d\u540c\uff0c\u65e0\u5f62\u8d44\u4ea7\u56e0\u5176\u6392\u4ed6\u6027\u3001\u7279\u6b8a\u6027\u4ee5\u53ca\u672a\u6765\u4ea7\u751f\u5229\u6da6\u7684\u80fd\u529b\u800c\u96be\u4ee5\u786e\u5b9a\u5176\u4ef7\u503c\u3002\u8fd9\u4f7f\u5f97\u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u7684\u5173\u8054\u4ea4\u6613\u6210\u4e3a\u5bb9\u6613\u51fa\u73b0\u7a0e\u52a1\u98ce\u9669\u3001\u5229\u6da6\u8f6c\u79fb\u6216\u6240\u6709\u6743\u7ea0\u7eb7\u7684\u9886\u57df\u4e4b\u4e00\uff0c\u5982\u679c\u7ba1\u7406\u4e0d\u900f\u660e\u7684\u8bdd\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tai_san_vo_hinh_gom_nhung_loai_tai_san_nao\"><\/span><b>\u54ea\u4e9b\u7c7b\u578b\u7684\u8d44\u4ea7\u662f\u65e0\u5f62\u7684\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u4f30\u4ef7\u51c6\u5219\u7b2c13\u53f7\u7b2c4\u6761 <\/span><a href=\"https:\/\/thuviennhadat.vn\/phap-ly-nha-dat\/cho-thue-may-moc-thiet-bi-khong-kem-nguoi-dieu-khien;-cho-thue-do-dung-ca-nhan-va-gia-dinh;-cho-thue-tai-san-vo-hinh-phi-tai-chinh-co-ma-nganh-bao-nhieu-433146.html?utm_source=trang_phap_luat&amp;utm_medium=backlink&amp;utm_campaign=back_link_tvpl&amp;utm_content=56027\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7\u4f30\u503c<\/span><\/a><span style=\"font-weight: 400;\"> \u53d1\u884c <\/span><a href=\"https:\/\/chinhphu.vn\/default.aspx?pageid=27160&amp;docid=172091\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u901a\u51fd 06\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u89e3\u91ca\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u77e5\u8bc6\u4ea7\u6743\u6cd5\u89c4\u5b9a\u7684\u77e5\u8bc6\u4ea7\u6743\u548c\u77e5\u8bc6\u4ea7\u6743\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c11\u4e8b\u5408\u540c\u4e2d\u4f9d\u7167\u6cd5\u5f8b\u7684\u89c4\u5b9a\u5177\u4f53\u7ea6\u5b9a\u80fd\u7ed9\u5f53\u4e8b\u4eba\u5e26\u6765\u7ecf\u6d4e\u5229\u76ca\u7684\u6743\u5229\uff08\u4f8b\u5982\u5546\u4e1a\u6743\u3001\u77ff\u4ea7\u5f00\u91c7\u6743\u7b49\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u53cc\u65b9\u63d0\u4f9b\u7ecf\u6d4e\u5229\u76ca\u7684\u975e\u5408\u540c\u5173\u7cfb\uff0c\u4f8b\u5982\u5ba2\u6237\u5173\u7cfb\u3001\u4f9b\u5e94\u5546\u5173\u7cfb\u6216\u5176\u4ed6\u5b9e\u4f53\uff08\u4f8b\u5982\u5ba2\u6237\u540d\u5355\u3001\u6570\u636e\u5e93\u7b49\uff09\u3002 <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ee1\u8db3\u7b2c3.1\u70b9\u89c4\u5b9a\u6761\u4ef6\u7684\u5176\u4ed6\u65e0\u5f62\u8d44\u4ea7\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_tai_san_vo_hinh_thuong_phat_sinh_rui_ro_trong_giao_dich_lien_ket\"><\/span><b>\u4e3a\u4ec0\u4e48\u65e0\u5f62\u8d44\u4ea7\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5e38\u5e38\u5e26\u6765\u98ce\u9669\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2040\" aria-describedby=\"caption-attachment-2040\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2040\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-1.jpg\" alt=\"V\u00ec sao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh th\u01b0\u1eddng ph\u00e1t sinh r\u1ee7i ro trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2040\" class=\"wp-caption-text\">\u4e3a\u4ec0\u4e48\u65e0\u5f62\u8d44\u4ea7\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5e38\u5e38\u5e26\u6765\u98ce\u9669\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u7684\u5173\u8054\u4ea4\u6613\u4e2d\uff0c\u5546\u6807\u3001\u4e13\u5229\u3001\u6280\u672f\u3001\u5546\u4e1a\u79d8\u5bc6\u6216\u5ba2\u6237\u6570\u636e\u7b49\u8d44\u4ea7\u672c\u8d28\u4e0a\u662f\u65e0\u5f62\u7684\u3001\u4e13\u6709\u7684\uff0c\u96be\u4ee5\u51c6\u786e\u4f30\u503c\u3002\u56e0\u6b64\uff0c\u8fd9\u4e9b\u4ea4\u6613\u901a\u5e38\u4f1a\u5e26\u6765\u7a0e\u52a1\u548c\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kho_xac_dinh_thi_truong_chinh_xac\"><\/span><b>\u96be\u4ee5\u786e\u5b9a\u786e\u5207\u7684\u5e02\u573a<\/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;\">\u65e0\u5f62\u8d44\u4ea7\u6ca1\u6709\u7279\u5b9a\u7684\u5e02\u573a\u4ef7\u683c\uff0c\u5f88\u5927\u7a0b\u5ea6\u4e0a\u53d6\u51b3\u4e8e\u5176\u672a\u6765\u4ea7\u751f\u5229\u6da6\u7684\u80fd\u529b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5b9a\u4ef7\u8fc7\u4f4e\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u8ba4\u4e3a\u4f01\u4e1a\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u5883\u5916\uff0c\u4ece\u800c\u5bfc\u81f4\u6b20\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f30\u503c\u8fc7\u9ad8\uff0c\u4f01\u4e1a\u5c06\u4ea7\u751f\u4e0d\u5fc5\u8981\u7684\u9ad8\u989d\u7a0e\u8d39\uff0c\u5f71\u54cd\u73b0\u91d1\u6d41\u548c\u5229\u6da6\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_ve_quyen_so_huu_tri_tue_va_tranh_chap\"><\/span><b>\u77e5\u8bc6\u4ea7\u6743\u98ce\u9669\u4e0e\u7ea0\u7eb7<\/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;\">\u5546\u6807\u6216\u4e13\u5229\u7b49\u65e0\u5f62\u8d44\u4ea7\u53ef\u80fd\u5728\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u5171\u540c\u5f00\u53d1\u6216\u591a\u6b21\u8f6c\u8ba9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4ea4\u6613\u8bb0\u5f55\u4e0d\u900f\u660e\uff0c\u4f01\u4e1a\u5c31\u5bb9\u6613\u4ea7\u751f\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u7ea0\u7eb7\uff0c\u4ece\u800c\u964d\u4f4e\u58f0\u8a89\u548c\u8d44\u4ea7\u4ef7\u503c\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Kho_minh_bach_trong_bao_cao_thue_va_tuan_thu_quy_dinh\"><\/span><b>\u7a0e\u52a1\u62a5\u544a\u548c\u76d1\u7ba1\u5408\u89c4\u7684\u900f\u660e\u5ea6\u56f0\u96be<\/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\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u7ecf\u5408\u7ec4\u7ec7\u6307\u5357\uff0c\u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u7684\u5173\u8054\u4ea4\u6613\u5fc5\u987b\u9075\u5b88\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u51c6\u5907\u8bc4\u4f30\u6587\u4ef6\u5e76\u8bc1\u660e\u4ea4\u6613\u4ef7\u683c\u7684\u6cd5\u5f8b\u548c\u7ecf\u6d4e\u4f9d\u636e\u3002\u5426\u5219\u5c06\u9762\u4e34\u5ba1\u8ba1\u548c\u5904\u7f5a\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0\u7531\u4e8e\u65e0\u5f62\u8d44\u4ea7\u7684\u6027\u8d28\u3001\u5784\u65ad\u6027\u4ee5\u53ca\u8d44\u4ea7\u6536\u76ca\u96be\u4ee5\u91cf\u5316\u7b49\u56e0\u7d20\uff0c\u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u7684\u5173\u8054\u4ea4\u6613\u5f80\u5f80\u5b58\u5728\u98ce\u9669\u3002\u4f01\u4e1a\u9700\u8981\u91c7\u7528\u89c4\u8303\u7684\u4f30\u503c\u65b9\u6cd5\u3001\u900f\u660e\u7684\u8bb0\u5f55\u5e76\u9075\u5b88\u6cd5\u5f8b\uff0c\u4ee5\u7ef4\u62a4\u7ecf\u6d4e\u5229\u76ca\u548c\u5e02\u573a\u58f0\u8a89\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5728\u5b9e\u8df5\u4e2d\u6709\u6548\u7ba1\u7406\uff0c\u4f01\u4e1a\u9700\u8981\u7262\u7262\u638c\u63e1\u5173\u8054\u4ea4\u6613\u4e2d\u5e38\u89c1\u7684\u65e0\u5f62\u8d44\u4ea7\u7c7b\u578b\uff0c\u4ece\u5546\u6807\u3001\u4e13\u5229\u5230\u6280\u672f\u8bc0\u7a8d\uff0c\u56e0\u4e3a\u6bcf\u79cd\u8d44\u4ea7\u90fd\u6709\u5176\u72ec\u7279\u7684\u4f30\u503c\u7279\u5f81\u548c\u652f\u6301\u6587\u4ef6\u3002\u51c6\u786e\u7684\u5206\u7c7b\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5236\u5b9a\u900f\u660e\u5408\u89c4\u7684\u7ba1\u7406\u7b56\u7565\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4 <\/span><\/a><span style=\"font-weight: 400;\">\u548c OECD \u6807\u51c6\uff0c\u540c\u65f6\u4f18\u5316\u957f\u671f\u7ecf\u6d4e\u6548\u76ca\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_tai_san_vo_hinh_pho_bien_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u5e38\u89c1\u7684\u65e0\u5f62\u8d44\u4ea7\u7c7b\u578b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5e38\u89c1\u8d44\u4ea7\u7c7b\u522b\u5206\u4e3a\u51e0\u5927\u7c7b\uff0c\u6bcf\u7c7b\u90fd\u6709\u7279\u5b9a\u7684\u4f30\u503c\u3001\u98ce\u9669\u548c\u6587\u4ef6\u7279\u5f81\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thuong_hieu_va_nhan_hieu\"><\/span><b>\u54c1\u724c\u548c\u5546\u6807<\/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;\">\u5546\u6807\u548c\u54c1\u724c\u662f\u6700\u91cd\u8981\u7684\u65e0\u5f62\u8d44\u4ea7\uff0c\u5c24\u5176\u5bf9\u4e8e\u8de8\u56fd\u4f01\u4e1a\u800c\u8a00\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u503c\u901a\u5e38\u6839\u636e\u4ea7\u751f\u7684\u6536\u5165\u3001\u5e02\u573a\u8ba4\u77e5\u5ea6\u548c\u54c1\u724c\u58f0\u8a89\u6765\u786e\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Sang_che_va_quyen_so_huu_tri_tue\"><\/span><b>\u4e13\u5229\u548c\u77e5\u8bc6\u4ea7\u6743<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2041\" aria-describedby=\"caption-attachment-2041\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2041\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Hinh-anh-cu-the-tai-san-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1.jpg\" alt=\"H\u00ecnh \u1ea3nh c\u1ee5 th\u1ec3 t\u00e0i s\u1ea3n trong giao d\u1ecbch li\u00ean k\u1ebft li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Hinh-anh-cu-the-tai-san-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Hinh-anh-cu-the-tai-san-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Hinh-anh-cu-the-tai-san-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Hinh-anh-cu-the-tai-san-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Hinh-anh-cu-the-tai-san-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2041\" class=\"wp-caption-text\">\u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u7684\u5173\u8054\u4ea4\u6613\u4e2d\u8d44\u4ea7\u7684\u5177\u4f53\u5f62\u8c61<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5305\u62ec\u4e13\u5229\u3001\u8f6f\u4ef6\u3001\u5185\u5bb9\u7248\u6743\u3001\u5de5\u4e1a\u8bbe\u8ba1\u2026\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u503c\u53d6\u51b3\u4e8e\u5546\u4e1a\u53ef\u884c\u6027\u3001\u4fdd\u62a4\u671f\u9650\u548c\u7814\u53d1\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u98ce\u9669\uff1a\u5982\u679c\u4e0d\u80fd\u660e\u786e\u8bc1\u660e\u7814\u53d1\u6210\u672c\u6216\u76c8\u5229\u80fd\u529b\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u8c03\u6574\u4ef7\u683c\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Bi_quyet_cong_nghe_quy_trinh_san_xuat\"><\/span><b>\u6280\u672f\u79d8\u5bc6\u3001\u751f\u4ea7\u6d41\u7a0b<\/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;\">\u662f\u5e2e\u52a9\u521b\u9020\u7ade\u4e89\u4f18\u52bf\u7684\u4e13\u4e1a\u77e5\u8bc6\u3001\u6280\u672f\u548c\u4e13\u6709\u6d41\u7a0b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u503c\u662f\u901a\u8fc7\u5f00\u53d1\u6295\u8d44\u6210\u672c\u548c\u9884\u671f\u7ecf\u6d4e\u6548\u76ca\u6765\u786e\u5b9a\u7684\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u98ce\u9669\uff1a\u7f3a\u4e4f\u8bc1\u660e\u539f\u4ea7\u5730\u548c\u7ecf\u6d4e\u6548\u7387\u7684\u6587\u4ef6\u53ef\u80fd\u5bfc\u81f4\u5185\u90e8\u7ea0\u7eb7\u6216\u7a0e\u52a1\u5ba1\u8ba1\u5931\u8d25\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_khach_hang_va_du_lieu_nguoi_dung\"><\/span><b>\u5ba2\u6237\u5173\u7cfb\u548c\u7528\u6237\u6570\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2042\" aria-describedby=\"caption-attachment-2042\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2042\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-du-lieu-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1.jpg\" alt=\"C\u01a1 s\u1edf d\u1eef li\u1ec7u trong giao d\u1ecbch li\u00ean k\u1ebft li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-du-lieu-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-du-lieu-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-du-lieu-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-du-lieu-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-du-lieu-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2042\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u4e2d\u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u7684\u6570\u636e\u5e93<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5305\u62ec\u5ba2\u6237\u6570\u636e\u5e93\u3001\u5408\u4f5c\u4f19\u4f34\u7f51\u7edc\u3001\u5177\u6709\u5546\u4e1a\u4ef7\u503c\u7684\u7528\u6237\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u5ba2\u6237\u4ea7\u751f\u7684\u6536\u5165\u6216\u6570\u636e\u6316\u6398\u80fd\u529b\u7684\u5b9a\u91cf\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u98ce\u9669\uff1a\u8fdd\u53cd\u4fdd\u5bc6\u89c4\u5b9a\u6216\u9519\u8bef\u5b9a\u4ef7\u5c06\u5f71\u54cd\u58f0\u8a89\u548c\u6cd5\u5f8b\u6210\u672c\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5173\u8054\u4ea4\u6613\u4e2d\u6bcf\u79cd\u7c7b\u578b\u7684\u65e0\u5f62\u8d44\u4ea7\u90fd\u9700\u8981\u5355\u72ec\u7684\u4f30\u503c\u65b9\u6cd5\u548c\u652f\u6301\u6587\u4ef6\u3002\u4f01\u4e1a\u82e5\u80fd\u6e05\u6670\u5730\u4e86\u89e3\u6bcf\u79cd\u7c7b\u578b\u7684\u65e0\u5f62\u8d44\u4ea7\uff0c\u5c06\u66f4\u5bb9\u6613\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7ecf\u5408\u7ec4\u7ec7\u6307\u5357\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\uff0c\u5e76\u4f18\u5316\u957f\u671f\u7ecf\u6d4e\u6548\u76ca\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_dinh_gia_tai_san_vo_hinh_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u65e0\u5f62\u8d44\u4ea7\u7684\u8ba1\u4ef7\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e2d\u65e0\u5f62\u8d44\u4ea7\u7684\u4f30\u503c\u662f\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\u3001\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u3001\u4f18\u5316\u7ecf\u6d4e\u6548\u76ca\u7684\u91cd\u8981\u73af\u8282\u3002\u7531\u4e8e\u65e0\u5f62\u8d44\u4ea7\u5177\u6709\u65e0\u5f62\u6027\u3001\u4e13\u5c5e\u6027\u3001\u4ef7\u503c\u96be\u4ee5\u8ba1\u91cf\u7b49\u7279\u70b9\uff0c\u65e0\u6cd5\u50cf\u6709\u5f62\u5546\u54c1\u90a3\u6837\u5728\u5e02\u573a\u4e0a\u76f4\u63a5\u5b9a\u4ef7\uff0c\u9700\u8981\u91c7\u7528\u4e13\u95e8\u7684\u4f30\u503c\u65b9\u6cd5\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh\"><\/span><b>\u6bd4\u8f83\u6cd5\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6bd4\u8f83\u6cd5\u662f\u4e00\u79cd\u8bc4\u4f30\u65b9\u6cd5\uff0c\u901a\u8fc7\u5206\u6790\u5e02\u573a\u4e0a\u540c\u7c7b\u8d44\u4ea7\u7684\u4ea4\u6613\u4ef7\u683c\u6765\u786e\u5b9a\u8d44\u4ea7\u7684\u4ef7\u503c\u3002\u8be5\u65b9\u6cd5\u6709\u52a9\u4e8e\u4f30\u8ba1\u548c\u786e\u5b9a\u88ab\u8bc4\u4f30\u8d44\u4ea7\u7684\u516c\u5141\u4ef7\u503c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u65b9\u6cd5\u7684\u57fa\u7840\u662f\u5047\u8bbe\u5f85\u8bc4\u4f30\u8d22\u4ea7\u7684\u5e02\u573a\u4ef7\u503c\u4e0e\u5e02\u573a\u4e0a\u5df2\u7ecf\u6216\u6b63\u5728\u4ea4\u6613\u7684\u7c7b\u4f3c\u8d22\u4ea7\u7684\u4ef7\u503c\u6709\u76f4\u63a5\u5173\u7cfb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6bd4\u8f83\u6cd5\u9002\u7528\u4e8e\u5404\u7c7b\u8d44\u4ea7\uff08\u5305\u62ec\uff1a\u52a8\u4ea7\u3001\u4e0d\u52a8\u4ea7\u3001\u6709\u5f62\u8d44\u4ea7\u3001\u65e0\u5f62\u8d44\u4ea7\u548c\u91d1\u878d\u8d44\u4ea7\uff09\uff0c\u53ea\u8981\u8fd9\u4e9b\u8d44\u4ea7\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a\u540c\u8d28\u6027\u8f83\u9ad8\u3001\u5e02\u573a\u4e0a\u4ea4\u6613\u666e\u904d\u3001\u5e02\u573a\u76f8\u5bf9\u7a33\u5b9a\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_chi_phi_Cost-based_method\"><\/span><b>\u57fa\u4e8e\u6210\u672c\u7684\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6210\u672c\u6cd5\u662f\u4e00\u79cd\u4f30\u4ef7\u65b9\u6cd5\uff0c\u8be5\u65b9\u6cd5\u4ee5\u521b\u9020\u4e00\u9879\u8d44\u4ea7\u7684\u6210\u672c\u6216\u66f4\u6362\u4e00\u9879\u5177\u6709\u7c7b\u4f3c\u529f\u80fd\u548c\u7528\u9014\u7684\u8d44\u4ea7\u7684\u6210\u672c\u4e3a\u57fa\u7840\uff0c\u8003\u8651\u8be5\u8d44\u4ea7\u7684\u6298\u65e7\u548c\u7d2f\u8ba1\u6298\u65e7\uff0c\u786e\u5b9a\u8d44\u4ea7\u7684\u4ef7\u503c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6210\u672c\u6cd5\u901a\u5e38\u7528\u4e8e\u7f3a\u4e4f\u8db3\u591f\u5e02\u573a\u4fe1\u606f\u6765\u8bc1\u660e\u4f7f\u7528\u5e02\u573a\u6cd5\u6216\u6536\u76ca\u6cd5\u5408\u7406\u6027\u7684\u8d44\u4ea7\u3002\u6210\u672c\u6cd5\u4e5f\u9002\u7528\u4e8e\u8bc4\u4f30\u65b0\u5efa\u8d44\u4ea7\u3001\u65b0\u5efa\u5efa\u7b51\u7269\uff0c\u6216\u8bc4\u4f30\u5e08\u8ba1\u5212\u521b\u5efa\u65b0\u8d44\u4ea7\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_von_hoa_truc_tiep\"><\/span><b>\u76f4\u63a5\u8d44\u672c\u5316\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76f4\u63a5\u8d44\u672c\u5316\u6cd5\u662f\u4e00\u79cd\u4f30\u503c\u65b9\u6cd5\uff0c\u5c06\u8d44\u4ea7\u9884\u671f\u6bcf\u5e74\u53ef\u4ea7\u751f\u7684\u7a33\u5b9a\u51c0\u6536\u5165\u6d41\uff0c\u901a\u8fc7\u9002\u5f53\u7684\u8d44\u672c\u5316\u56e0\u5b50\u8f6c\u6362\u4e3a\u8d44\u4ea7\u7684\u73b0\u503c\uff0c\u786e\u5b9a\u8d44\u4ea7\u7684\u4ef7\u503c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u65b9\u6cd5\u666e\u904d\u9002\u7528\u4e8e\u5404\u7c7b\u6295\u8d44\u8d44\u4ea7\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76f4\u63a5\u8d44\u672c\u5316\u6cd5\u7684\u57fa\u7840\u662f\u5047\u8bbe\u4e00\u9879\u8d44\u4ea7\u7684\u4ef7\u503c\u7b49\u4e8e\u8be5\u8d44\u4ea7\u80fd\u591f\u63d0\u4f9b\u7684\u6240\u6709\u672a\u6765\u5229\u76ca\u7684\u73b0\u503c\uff0c\u4f46\u987b\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u5269\u4f59\u4f7f\u7528\u5bff\u547d\u5185\u7684\u6536\u5165\u76f8\u5bf9\u7a33\u5b9a\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u6536\u5165\u76f8\u5173\u7684\u98ce\u9669\u662f\u53ef\u9884\u6d4b\u7684\u5e76\u4e14\u4fdd\u6301\u7a33\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_dong_tien_chiet_khau\"><\/span><b>\u6298\u73b0\u73b0\u91d1\u6d41\u91cf\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6298\u73b0\u73b0\u91d1\u6d41\u91cf\u6cd5\u662f\u4e00\u79cd\u4f30\u503c\u65b9\u6cd5\uff0c\u5176\u4e2d\u8d44\u4ea7\u7684\u4ef7\u503c\u662f\u901a\u8fc7\u4f7f\u7528\u9002\u5f53\u7684\u6298\u73b0\u7387\u5c06\u8d44\u4ea7\u7684\u9884\u671f\u672a\u6765\u73b0\u91d1\u6d41\u91cf\u8f6c\u6362\u4e3a\u5176\u73b0\u503c\u6765\u786e\u5b9a\u7684\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u65b9\u6cd5\u7684\u57fa\u7840\u662f\u5047\u8bbe\u4e00\u9879\u8d44\u4ea7\u7684\u4ef7\u503c\u7b49\u4e8e\u8be5\u8d44\u4ea7\u672a\u6765\u53ef\u80fd\u5e26\u6765\u7684\u6240\u6709\u6536\u76ca\u7684\u73b0\u503c\u3002\u5f53\u8d44\u4ea7\u6536\u5165\u968f\u65f6\u95f4\u6ce2\u52a8\uff08\u4e0d\u7a33\u5b9a\uff09\u65f6\uff0c\u6298\u73b0\u73b0\u91d1\u6d41\u91cf\u6cd5\u5c24\u5176\u9002\u7528\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6298\u73b0\u73b0\u91d1\u6d41\u91cf\u6cd5\u5728\u5b9e\u8df5\u4e2d\u7ecf\u5e38\u7528\u4e8e\u4ee5\u4e0b\u60c5\u51b5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u79df\u8d41\u6216\u5f00\u53d1\u6027\u7269\u4e1a\u3001\u76c8\u5229\u6027\u4e1a\u52a1\u3001\u53ef\u884c\u6027\u7814\u7a76\u3001\u6216\u73b0\u503c\u76f4\u63a5\u53d6\u51b3\u4e8e\u672a\u6765\u73b0\u91d1\u6d41\u7684\u7269\u4e1a\uff0c\u9700\u8981\u786e\u5b9a\u8d44\u4ea7\u4ef7\u503c\uff0c\u4e14\u4f30\u4ef7\u5e08\u7684\u8bc4\u4f30\u5177\u6709\u79d1\u5b66\u4f9d\u636e\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u73b0\u91d1\u6d41\u4e0d\u89c4\u5f8b\u6216\u4e0d\u9891\u7e41\u7684\u6295\u8d44\u6027\u623f\u5730\u4ea7\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u68c0\u67e5\u3001\u6bd4\u8f83\u6216\u66ff\u4ee3\u5176\u4ed6\u8bc4\u4f30\u65b9\u6cd5\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_thang_du\"><\/span><b>\u76c8\u4f59\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76c8\u4f59\u6cd5\u662f\u4e00\u79cd\u4f30\u503c\u65b9\u6cd5\uff0c\u5176\u4e2d\u5177\u6709\u5f00\u53d1\u6f5c\u529b\u7684\u623f\u5730\u4ea7\u7684\u4ef7\u503c\u662f\u6839\u636e\u8be5\u623f\u5730\u4ea7\u7684\u5047\u5b9a\u5f00\u53d1\u7684\u603b\u4f30\u8ba1\u4ef7\u503c\uff08\u9879\u76ee\u7684\u603b\u6536\u5165\uff09\u51cf\u53bb\u6240\u6709\u9884\u671f\u6210\u672c\uff08\u5305\u62ec\u6295\u8d44\u8005\u7684\u9884\u671f\u5229\u6da6\uff09\u6765\u786e\u5b9a\u7684\uff0c\u4ee5\u521b\u9020\u8be5\u5f00\u53d1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f59\u503c\u6cd5\u7684\u57fa\u7840\u662f\u5047\u8bbe\u571f\u5730\u4ef7\u503c\u7b49\u4e8e\u571f\u5730\u6536\u76ca\u5360\u6295\u8d44\u6027\u623f\u5730\u4ea7\u603b\u4ef7\u503c\u7684\u4efd\u989d\uff0c\u901a\u8fc7\u9002\u5f53\u7684\u8d44\u672c\u5316\u7387\u6298\u7b97\u4e3a\u73b0\u503c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76c8\u4f59\u6cd5\u5728\u5b9e\u8df5\u4e2d\u7ecf\u5e38\u7528\u4e8e\u4ee5\u4e0b\u60c5\u51b5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u5177\u6709\u53d1\u5c55\u6f5c\u529b\u7684\u623f\u5730\u4ea7\uff0c\u7279\u522b\u662f\u5177\u6709\u6295\u8d44\u6f5c\u529b\u7684\u571f\u5730\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u68c0\u67e5\u3001\u6bd4\u8f83\u6216\u66ff\u4ee3\u5176\u4ed6\u571f\u5730\u4f30\u4ef7\u65b9\u6cd5\u4ee5\u652f\u6301\u6295\u8d44\u51b3\u7b56\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_chiet_tru\"><\/span><b>\u51cf\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u51cf\u6cd5\u662f\u4e00\u79cd\u623f\u5730\u4ea7\u4f30\u4ef7\u65b9\u6cd5\uff0c\u5373\u4ece\u623f\u5730\u4ea7\u603b\u4ef7\u503c\uff08\u5305\u62ec\u571f\u5730\u4f7f\u7528\u6743\u4ef7\u503c\u548c\u571f\u5730\u9644\u7740\u7269\u4ef7\u503c\uff09\u4e2d\u6263\u9664\u571f\u5730\u9644\u7740\u7269\u4ef7\u503c\uff0c\u786e\u5b9a\u571f\u5730\u4f7f\u7528\u6743\u4ef7\u503c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51cf\u6cd5\u7684\u57fa\u7840\u662f\uff0c\u5728\u77e5\u9053\u8d44\u4ea7\u603b\u4ef7\u503c\u548c\u5269\u4f59\u8d44\u4ea7\u4ef7\u503c\u7684\u57fa\u7840\u4e0a\uff0c\u53ef\u4ee5\u786e\u5b9a\u8d44\u4ea7\u4e00\u90e8\u5206\u7684\u4ef7\u503c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u8bc4\u4f30\u4e0e\u88ab\u8bc4\u4f30\u8d22\u4ea7\u7c7b\u4f3c\u7684\u9644\u5c5e\u8d44\u4ea7\u7684\u5730\u5757\u65f6\uff0c\u6263\u9664\u6cd5\u7279\u522b\u6709\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_thuong_gap_trong_giao_dich_lien_ket_lien_quan_den_tai_san_vo_hinh\"><\/span><b>\u65e0\u5f62\u8d44\u4ea7\u5173\u8054\u4ea4\u6613\u5e38\u89c1\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u638c\u63e1\u548c\u7ba1\u7406\u6311\u6218\uff0c\u4ee5\u4e0b\u603b\u7ed3\u4e86\u65e0\u5f62\u8d44\u4ea7\u5173\u8054\u4ea4\u6613\u4e2d\u5e38\u89c1\u7684\u98ce\u9669\uff0c\u5e76\u8fdb\u884c\u4e86\u8be6\u7ec6\u7684\u63cf\u8ff0\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u53d1\u73b0\u95ee\u9898\u5e76\u5236\u5b9a\u6709\u6548\u7684\u7ba1\u7406\u8ba1\u5212\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u65e0\u5f62\u8d44\u4ea7\u5173\u8054\u4ea4\u6613\u98ce\u9669\u6c47\u603b<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u98ce\u9669\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u98ce\u9669<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u7684\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u9519\u8bef\u53ef\u80fd\u5bfc\u81f4\u6b20\u7a0e\u6216\u8fdd\u6cd5\u884c\u4e3a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0d\u63a5\u8fd1\u5e02\u573a\u4ef7\u683c\u8f6c\u8ba9\u5546\u6807\u3001\u4e13\u5229\u6216\u5ba2\u6237\u6570\u636e\uff0c\u5f88\u5bb9\u6613\u88ab\u7a0e\u52a1\u673a\u5173\u89c6\u4e3a\u5411\u5883\u5916\u8f6c\u79fb\u5229\u6da6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u98ce\u9669\u548c\u6240\u6709\u6743\u7ea0\u7eb7\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e13\u6709\u65e0\u5f62\u8d44\u4ea7\uff0c\u82e5\u65e0\u660e\u786e\u7684\u8bb0\u8f7d\uff0c\u5bb9\u6613\u5f15\u53d1\u5185\u90e8\u7ea0\u7eb7\u6216\u4e0e\u76f8\u5173\u65b9\u53d1\u751f\u8bc9\u8bbc\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6280\u672f\u77e5\u8bc6\u3001\u5236\u9020\u6d41\u7a0b\u6216\u5ba2\u6237\u6570\u636e\u9762\u4e34\u9ad8\u98ce\u9669<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u58f0\u8a89\u98ce\u9669\u548c\u5546\u4e1a\u6218\u7565\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u7684\u5173\u8054\u4ea4\u6613\u5982\u679c\u4e0d\u900f\u660e\uff0c\u4f1a\u5f71\u54cd\u6295\u8d44\u8005\u548c\u5408\u4f5c\u4f19\u4f34\u7684\u4fe1\u5fc3\uff0c\u964d\u4f4e\u54c1\u724c\u4ef7\u503c\u548c\u4f01\u4e1a\u58f0\u8a89\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u7684\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u9519\u8bef\uff0c\u4f1a\u9020\u6210\u76f4\u63a5\u7ecf\u6d4e\u635f\u5931\uff0c\u5982\u7f34\u7eb3\u8fc7\u591a\u7a0e\u6b3e\u3001\u635f\u5931\u65e0\u5f62\u8d44\u4ea7\u6536\u76ca\u7b49\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5982\u4e0a\u8868\u6240\u793a\uff0c\u4e0e\u65e0\u5f62\u8d44\u4ea7\u76f8\u5173\u7684\u5173\u8054\u4ea4\u6613\u4e2d\uff0c\u5404\u7c7b\u98ce\u9669\u5404\u6709\u7279\u70b9\uff0c\u5e76\u76f4\u63a5\u5f71\u54cd\u7a0e\u52a1\u3001\u5408\u6cd5\u6027\u548c\u5546\u4e1a\u58f0\u8a89\u3002\u5168\u9762\u3001\u5177\u4f53\u5730\u8bc6\u522b\u8fd9\u4e9b\u98ce\u9669\uff0c\u5bf9\u4e8e\u4f01\u4e1a\u5efa\u7acb\u900f\u660e\u7684\u7ba1\u7406\u7b56\u7565\u3001\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7ecf\u5408\u7ec4\u7ec7\u51c6\u5219\uff0c\u4ee5\u53ca\u53ef\u6301\u7eed\u5730\u4f18\u5316\u65e0\u5f62\u8d44\u4ea7\u4ef7\u503c\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u5206\u6790\u65e0\u5f62\u8d44\u4ea7\u5173\u8054\u4ea4\u6613\u7684\u6982\u5ff5\u3001\u5206\u7c7b\u3001\u4f30\u503c\u65b9\u6cd5\u4ee5\u53ca\u6cd5\u5f8b\u98ce\u9669\uff0c\u4f01\u4e1a\u5bf9\u65e0\u5f62\u8d44\u4ea7\u5173\u8054\u4ea4\u6613\u6709\u4e00\u4e2a\u5168\u9762\u7684\u8ba4\u8bc6\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u548cOECD\u6807\u51c6\uff0c\u8fd8\u80fd\u4f18\u5316\u4f01\u4e1a\u7684\u7ecf\u6d4e\u4ef7\u503c\u548c\u58f0\u8a89\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;\">\u6709\u6548\u7ba1\u7406\u65e0\u5f62\u8d44\u4ea7\u5173\u8054\u4ea4\u6613\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u3001\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\uff0c\u8fd8\u80fd\u4f18\u5316\u7ecf\u6d4e\u6548\u76ca\u3001\u7ef4\u62a4\u56fd\u9645\u5e02\u573a\u58f0\u8a89\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u786e\u4fdd\u6240\u6709\u4ea4\u6613\u51c6\u786e\u3001\u9ad8\u6548\u5730\u8fdb\u884c\uff0c <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accountant Network<\/a> \u83b7\u5f97\u65e0\u5f62\u8d44\u4ea7\u76f8\u5173\u5173\u8054\u4ea4\u6613\u7684\u652f\u6301\uff0c\u4f18\u5316\u4f01\u4e1a\u5229\u76ca\uff0c\u964d\u4f4e\u4f01\u4e1a\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/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 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 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111ang l\u00e0 th\u00e1ch th\u1ee9c ph\u00e1p l\u00fd v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p khi minh b\u1ea1ch thu\u1ebf ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t. T\u1eeb nh\u00e3n hi\u1ec7u, s\u00e1ng ch\u1ebf \u0111\u1ebfn b\u00ed quy\u1ebft c\u00f4ng ngh\u1ec7, vi\u1ec7c \u0111\u1ecbnh gi\u00e1 v\u00e0 qu\u1ea3n l\u00fd c\u00e1c t\u00e0i s\u1ea3n n\u00e0y theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2038,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1837","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\/1837","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=1837"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1837\/revisions"}],"predecessor-version":[{"id":2043,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1837\/revisions\/2043"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2038"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}