{"id":2052,"date":"2025-09-16T18:38:14","date_gmt":"2025-09-17T01:38:14","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2052"},"modified":"2026-01-08T03:23:20","modified_gmt":"2026-01-08T10:23:20","slug":"ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/","title":{"rendered":"\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u4e2d\u51c0\u5229\u6da6\u7387\u65b9\u6cd5\u7684\u6240\u6709\u4fe1\u606f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u5df2\u6210\u4e3a\u5e2e\u52a9\u4f01\u4e1a\u5c55\u73b0\u900f\u660e\u5ea6\u548c\u9075\u5b88\u5e02\u573a\u539f\u5219\u7684\u91cd\u8981\u6307\u6807\u3002\u5b83\u4e0d\u4ec5\u662f\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u4e0b\u7684\u6cd5\u5b9a\u8981\u6c42\uff0c\u4e5f\u662f\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u6b20\u7a0e\u98ce\u9669\u7684\u201c\u62a4\u8eab\u7b26\u201d\u3002\u90a3\u4e48\uff0c\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u662f\u5982\u4f55\u5e94\u7528\u7684\uff1f\u5b83\u6709\u54ea\u4e9b\u4f18\u7f3a\u70b9\uff1f\u4f01\u4e1a\u5728\u4f18\u5316\u5408\u6cd5\u5229\u6da6\u65b9\u9762\u5e94\u8be5\u6ce8\u610f\u54ea\u4e9b\u65b9\u9762\uff1f\u00a0<\/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 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class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Quy_dinh_phap_luat_Viet_Nam\" >\u8d8a\u5357\u6cd5\u5f8b\u6cd5\u89c4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Chuan_muc_OECD\" >\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Nhung_truong_hop_ap_dung_phuong_phap_so_sanh_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u4e2d\u6bd4\u8f83\u51c0\u5229\u6da6\u7387\u65b9\u6cd5\u7684\u5e94\u7528\u6848\u4f8b<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#So_sanh_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket_voi_cac_phuong_phap_khac\" >\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u6cd5\u4e0e\u5176\u4ed6\u65b9\u6cd5\u7684\u6bd4\u8f83<\/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\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Nguyen_tac_ap_dung_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u4e2d\u51c0\u5229\u6da6\u7387\u6cd5\u7684\u5e94\u7528\u539f\u5219<\/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\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Cac_chi_so_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Quy_trinh_thuc_hien_phan_tich_so_sanh\" >\u8fdb\u884c\u6bd4\u8f83\u5206\u6790\u7684\u7a0b\u5e8f<\/a><\/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\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Rui_ro_khi_ap_dung_sai_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u4e2d\u8bef\u7528\u51c0\u5229\u6da6\u7387\u6cd5\u7684\u98ce\u9669<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Giai_phap_giam_thieu_rui_ro_khi_ap_dung_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u51c0\u5229\u7387\u6cd5\u7684\u98ce\u9669\u6700\u5c0f\u5316\u89e3\u51b3\u65b9\u6848\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accounting_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 Master Accounting Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Gioi_thieu_ve_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u51c0\u5229\u6da6\u7387\u7684\u4ecb\u7ecd<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u51c0\u5229\u6da6\u7387 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">\u8054\u76df\u4ea4\u6613<\/span><\/a><span style=\"font-weight: 400;\"> \u4ea4\u6613\u51c0\u5229\u6da6\u7387\u6cd5\uff08TNMM\uff09\u6b63\u6210\u4e3a\u73b0\u4ee3\u8f6c\u8ba9\u5b9a\u4ef7\u4f53\u7cfb\u4e2d\u6700\u53d7\u9752\u7750\u7684\u65b9\u6cd5\u3002\u6839\u636eOECD 2024\u5e74\u6700\u65b0\u62a5\u544a\uff0c\u8d85\u8fc7651\u4e2aTP3T\u6210\u5458\u56fd\u5df2\u5c06\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u4f5c\u4e3a\u68c0\u9a8c\u5173\u8054\u4ea4\u6613\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u7406\u6027\u7684\u4e3b\u8981\u65b9\u6cd5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u7684\u672c\u8d28\u662f\u5c06\u4f01\u4e1a\u4ece\u88ab\u5ba1\u67e5\u4ea4\u6613\u4e2d\u83b7\u5f97\u7684\u51c0\u5229\u6da6\u4e0e\u7c7b\u4f3c\u60c5\u51b5\u4e0b\u72ec\u7acb\u65b9\u4e4b\u95f4\u8fdb\u884c\u7684\u53ef\u6bd4\u4ea4\u6613\u4e2d\u83b7\u5f97\u7684\u51c0\u5229\u6da6\u8fdb\u884c\u6bd4\u8f83\u7684\u4e00\u79cd\u65b9\u6cd5\u3002\u8be5\u65b9\u6cd5\u4e0d\u76f4\u63a5\u6bd4\u8f83\u4ea4\u6613\u4ef7\u683c\uff0c\u800c\u662f\u76f8\u5bf9\u4e8e\u6536\u5165\u3001\u8d39\u7528\u6216\u8d44\u4ea7\u7b49\u9002\u5f53\u7684\u57fa\u7840\u6765\u5206\u6790\u51c0\u5229\u6da6\u7387\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u6bd4\u7387\u4e4b\u6240\u4ee5\u91cd\u8981\uff0c\u662f\u56e0\u4e3a\u5b83\u5373\u4f7f\u5728\u6ca1\u6709\u76f4\u63a5\u4ef7\u683c\u6bd4\u8f83\u7684\u60c5\u51b5\u4e0b\u4e5f\u5177\u6709\u5e7f\u6cdb\u7684\u9002\u7528\u6027\u3002\u5728\u73b0\u4ee3\u5546\u4e1a\u4e2d\uff0c\u7531\u4e8e\u8bb8\u591a\u4ea7\u54c1\u548c\u670d\u52a1\u7684\u590d\u6742\u6027\u548c\u72ec\u7279\u6027\uff0c\u5728\u72ec\u7acb\u65b9\u4e4b\u95f4\u627e\u5230\u76f4\u63a5\u53ef\u6bd4\u4ef7\u683c\u7684\u4ea4\u6613\u53d8\u5f97\u8d8a\u6765\u8d8a\u56f0\u96be\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_quy_dinh_ve_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u7684\u6cd5\u5f8b\u4f9d\u636e\u53ca\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_luat_Viet_Nam\"><\/span><b>\u8d8a\u5357\u6cd5\u5f8b\u6cd5\u89c4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2054\" aria-describedby=\"caption-attachment-2054\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2054\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-phap-luat-ve-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-phap-luat-ve-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-phap-luat-ve-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-phap-luat-ve-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-phap-luat-ve-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-phap-luat-ve-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2054\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u7684\u6cd5\u5f8b\u89c4\u5236<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u5173\u8054\u4ea4\u6613\u7684\u51c0\u5229\u6da6\u7387\u5df2\u6b63\u5f0f\u7eb3\u5165\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u3002\u6839\u636e\u8be5\u6cd5\u89c4\uff0c\u5173\u8054\u4ea4\u6613\u7684\u51c0\u5229\u6da6\u7387\u662f\u4f9d\u636e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4e94\u79cd\u6807\u51c6\u65b9\u6cd5\u4e4b\u4e00\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c\u5341\u56db\u6761\uff0c\u5bf9\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u7684\u8ba1\u7b97\u65b9\u6cd5\u4f5c\u51fa\u660e\u786e\u89c4\u5b9a\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u9002\u7528\u6bd4\u8f83\u51c0\u5229\u6da6\u7387\u6cd5\u7684\u60c5\u5f62\u6709\uff1a\u7eb3\u7a0e\u4eba\u7f3a\u4e4f\u9002\u7528\u6bd4\u8f83\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u6cd5\u7684\u8d44\u6599\uff1b\u7eb3\u7a0e\u4eba\u7f3a\u4e4f\u72ec\u7acb\u53ef\u6bd4\u4f01\u4e1a\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\u6570\u636e\u548c\u8d44\u6599\uff0c\u6216\u8005\u627e\u4e0d\u5230\u5177\u6709\u7c7b\u4f3c\u529f\u80fd\u548c\u4ea7\u54c1\u7684\u53ef\u6bd4\u4f01\u4e1a\uff0c\u4ee5\u81f4\u4e8e\u6ca1\u6709\u8db3\u591f\u4f9d\u636e\u9002\u7528\u6536\u5165\u6bdb\u5229\u7387\u6216\u6210\u672c\u6bdb\u5229\u7387\u6cd5\u7684\u4f9d\u636e\uff1b\u7eb3\u7a0e\u4eba\u4ece\u4e8b\u5206\u9500\u6216\u751f\u4ea7\u804c\u80fd\uff0c\u4e0d\u62e5\u6709\u65e0\u5f62\u8d44\u4ea7\uff0c\u6216\u8005\u4e0d\u53c2\u4e0e\u65e0\u5f62\u8d44\u4ea7\u7684\u5f00\u53d1\u3001\u589e\u52a0\u3001\u7ef4\u62a4\u3001\u4fdd\u62a4\u548c\u5229\u7528\uff0c\u6216\u8005\u4e0d\u5c5e\u4e8e\u672c\u6761\u4f8b\u7b2c\u5341\u4e94\u6761\u7b2c\u4e00\u6b3e\u89c4\u5b9a\u7684\u9002\u7528\u5173\u8054\u65b9\u95f4\u5229\u6da6\u5206\u914d\u6cd5\u7684\u60c5\u5f62\u3002\u201d<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u76ee\u7684\u662f\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08\u5e02\u573a\u4ef7\u683c\u539f\u5219\uff09\uff0c\u5373\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7684\u51c0\u5229\u6da6\u4e0d\u4f4e\u4e8e\u6216\u5f02\u5e38\u9ad8\u4e8e\u540c\u7c7b\u72ec\u7acb\u4f01\u4e1a\u7684\u51c0\u5229\u6da6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chuan_muc_OECD\"><\/span><b>\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7ecf\u5408\u7ec4\u7ec7\u300a2022\u5e74\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357\u300b\uff082024\u5e74\u66f4\u65b0\uff09\u663e\u8457\u6269\u5927\u4e86\u5173\u8054\u4ea4\u6613\u4e2d\u51c0\u5229\u6da6\u7387\u7684\u9002\u7528\u8303\u56f4\u3002\u5efa\u8bae\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\u5c24\u5176\u9002\u7528\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u590d\u6742\u7684\u4ea4\u6613\uff0c\u5f88\u96be\u627e\u5230\u76f4\u63a5\u53ef\u6bd4\u7269\uff0c\u4e1a\u52a1\u804c\u80fd\u7b80\u5355\uff0c\u98ce\u9669\u6709\u9650\uff0c\u670d\u52a1\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u7528\u9014\u5e76\u4e0d\u72ec\u7279\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u5408\u7ec4\u7ec7\u589e\u52a0\u4e86\u5173\u4e8e\u6570\u5b57\u7ecf\u6d4e\u80cc\u666f\u4e0b\u5173\u8054\u4ea4\u6613\u4e2d\u51c0\u5229\u6da6\u7387\u5e94\u7528\u7684\u7279\u522b\u6307\u5bfc\uff0c\u5305\u62ec\u6d89\u53ca\u7528\u6237\u6570\u636e\u3001\u7b97\u6cd5\u548c\u4eba\u5de5\u667a\u80fd\u7684\u4ea4\u6613\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_ap_dung_phuong_phap_so_sanh_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u6bd4\u8f83\u51c0\u5229\u6da6\u7387\u65b9\u6cd5\u7684\u5e94\u7528\u6848\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u6bd4\u8f83\u65b9\u6cd5\u9002\u7528\u4e8e\uff1a<\/span><\/p>\n<figure id=\"attachment_2055\" aria-describedby=\"caption-attachment-2055\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2055\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2055\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u4e2d\u51c0\u5229\u6da6\u7387\u6cd5\u7684\u5e94\u7528\u6848\u4f8b<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u6ca1\u6709\u6570\u636e\u5e93\u548c\u4fe1\u606f\u6765\u5e94\u7528\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u6bd4\u8f83\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u65e0\u6cd5\u9010\u4e00\u6bd4\u8f83\u7c7b\u4f3c\u4ea7\u54c1\u7684\u4ea4\u6613\u3002\u56e0\u6b64\uff0c\u5e94\u91c7\u7528\u4ea4\u6613\u5408\u5e76\u7684\u65b9\u6cd5\uff0c\u4ee5\u53cd\u6620\u4e1a\u52a1\u7684\u771f\u5b9e\u6027\u8d28\u548c\u60ef\u4f8b\uff0c\u5e76\u4ece\u72ec\u7acb\u7684\u53ef\u6bd4\u6570\u636e\u4e2d\u9009\u62e9\u9002\u5f53\u7684\u5229\u6da6\u7387\uff1b\u6216<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5e76\u4e0d\u76f4\u63a5\u5bf9\u6574\u4e2a\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u94fe\u6761\u884c\u4f7f\u81ea\u4e3b\u6743\uff0c\u4e5f\u4e0d\u53c2\u4e0e\u5173\u8054\u65b9\u4e4b\u95f4\u6309\u7167\u5229\u6da6\u5206\u914d\u6cd5\u8fdb\u884c\u7684\u5177\u4f53\u3001\u7efc\u5408\u7684\u5173\u8054\u4ea4\u6613\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u8fd8\u5bf9\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u51c0\u5229\u6da6\u7387\u6bd4\u8f83\u65b9\u6cd5\u7684\u5177\u4f53\u6848\u4f8b\u63d0\u4f9b\u4e86\u6307\u5bfc\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u6ca1\u6709\u8d44\u6599\u9002\u7528\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u6bd4\u8f83\u6cd5\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u7f3a\u4e4f\u72ec\u7acb\u53ef\u6bd4\u516c\u53f8\u7684\u4f1a\u8ba1\u65b9\u6cd5\u6570\u636e\u548c\u4fe1\u606f\uff0c\u6216\u65e0\u6cd5\u786e\u5b9a\u5177\u6709\u7c7b\u4f3c\u529f\u80fd\u548c\u4ea7\u54c1\u7684\u53ef\u6bd4\u516c\u53f8\uff0c\u56e0\u6b64\u7f3a\u4e4f\u5e94\u7528\u6bd4\u8f83\u6536\u5165\u6216\u9500\u552e\u6210\u672c\u6bdb\u5229\u7387\u65b9\u6cd5\u7684\u57fa\u7840\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u4ec5\u5c65\u884c\u5206\u914d\u6216\u8005\u751f\u4ea7\u804c\u80fd\uff0c\u4e0d\u62e5\u6709\u65e0\u5f62\u8d44\u4ea7\uff0c\u4e0d\u53c2\u4e0e\u65e0\u5f62\u8d44\u4ea7\u7684\u5f00\u53d1\u3001\u589e\u52a0\u3001\u7ef4\u62a4\u3001\u4fdd\u62a4\u6216\u8005\u5229\u7528\uff0c\u4e0d\u53d7\u5173\u8054\u65b9\u4e4b\u95f4\u5229\u6da6\u5206\u914d\u65b9\u5f0f\u7684\u7ea6\u675f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e00\u65e6\u786e\u5b9a\u4e86\u9002\u7528\u51c0\u73b0\u503c\u6cd5 (TNMM) \u7684\u6848\u4f8b\uff0c\u53e6\u4e00\u4e2a\u91cd\u8981\u6b65\u9aa4\u5c31\u662f\u5c06\u5176\u4e0e\u5176\u4ed6\u5b9a\u4ef7\u65b9\u6cd5\u8fdb\u884c\u6bd4\u8f83\u3002\u6bd4\u8f83\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u6e05\u695a\u5730\u8bc6\u522b\u5176\u4ed6\u5b9a\u4ef7\u65b9\u6cd5\u7684\u4f18\u52bf\u3001\u5c40\u9650\u6027\u548c\u9002\u7528\u8303\u56f4\uff0c\u4ece\u800c\u4e3a\u6bcf\u7b14\u5177\u4f53\u4ea4\u6613\u9009\u62e9\u6700\u4f73\u65b9\u6cd5\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"So_sanh_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket_voi_cac_phuong_phap_khac\"><\/span><b>\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u6cd5\u4e0e\u5176\u4ed6\u65b9\u6cd5\u7684\u6bd4\u8f83<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5b9e\u8df5\u4e2d\uff0c\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u6cd5\u5e76\u975e\u59cb\u7ec8\u662f\u552f\u4e00\u7684\u6700\u4f18\u9009\u62e9\u3002\u4f01\u4e1a\u9700\u8981\u8003\u8651\u6839\u636eOECD\u7684\u6307\u5bfc\u610f\u89c1\u548c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5c06\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u6cd5\u4e0e\u5176\u4ed6\u65b9\u6cd5\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u9009\u62e9\u6700\u5408\u9002\u7684\u65b9\u6848\u3002\u4e0b\u65b9\u8868\u683c\u662f\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u6cd5\u4e0e\u5e38\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u7684\u5bf9\u6bd4\uff0c\u6709\u52a9\u4e8e\u660e\u786e\u5176\u4f18\u52bf\u3001\u5c40\u9650\u6027\u548c\u9002\u7528\u60c5\u51b5\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c06\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u51c0\u5229\u6da6\u7387\u65b9\u6cd5\u4e0e\u6d41\u884c\u7684\u5b9a\u4ef7\u65b9\u6cd5\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u65b9\u6cd5\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5982\u4f55\u786e\u5b9a\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9002\u7528\u65f6\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f18\u52bf<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9650\u5236<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u552f\u4e00\u6bd4\u8f83\u4ef7\u683c\uff08CUP\uff09\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5c06\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u4e0e\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u76f4\u63a5\u8fdb\u884c\u6bd4\u8f83<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5f53\u6709\u900f\u660e\u7684\u5e02\u573a\u4ef7\u683c\u6570\u636e\u65f6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6700\u51c6\u786e<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5728\u7f3a\u4e4f\u72ec\u7acb\u4ef7\u683c\u6570\u636e\u7684\u60c5\u51b5\u4e0b\u96be\u4ee5\u5e94\u7528<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8f6c\u552e\u4ef7\u683c\uff08RPM\uff09<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u8f6c\u552e\u4ef7\u683c\u51cf\u53bb\u5408\u7406\u5229\u6da6\u7387<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u662f\u7eaf\u5206\u9500\u5546\u65f6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u8d27\u7269\u914d\u9001<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u53c2\u4e0e\u591a\u9879\u804c\u80fd\uff0c\u5219\u4e0d\u9002\u5408\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6bcf\u5206\u949f\u8d39\u7528\uff08CPM\uff09<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u751f\u4ea7\u6210\u672c\u548c\u5229\u6da6\u7387<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u662f\u5408\u540c\u5236\u9020\u5546\u65f6\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6613\u4e8e\u6839\u636e\u5185\u90e8\u6210\u672c\u8ba1\u7b97<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u96be\u4ee5\u8c03\u6574\u6210\u672c\u5dee\u5f02<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\uff08TNMM\uff09<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5c06\u51c0\u5229\u6da6\uff08EBITDA\/\u8425\u4e1a\u5229\u6da6\uff09\u4e0e\u6536\u5165\u3001\u8d44\u4ea7\u6216\u8d39\u7528\u8fdb\u884c\u6bd4\u8f83<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5f53\u6ca1\u6709\u76f4\u63a5\u4ef7\u683c\u6570\u636e\u4f46\u6709\u8d22\u52a1\u6570\u636e\u6765\u6bd4\u8f83\u56de\u62a5\u65f6\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7075\u6d3b\u3001\u6613\u4e8e\u67e5\u627e\u6570\u636e\u4e14\u9002\u7528\u8303\u56f4\u5e7f\u6cdb\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u6027\u53d6\u51b3\u4e8e\u6bd4\u8f83\u6570\u636e\u3002\u96be\u4ee5\u6839\u636e\u7ecf\u6d4e\u5dee\u5f02\u8fdb\u884c\u8c03\u6574\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u4eab\uff08PSM\uff09<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6309\u529f\u80fd\u3001\u8d44\u4ea7\u3001\u98ce\u9669\u5206\u914d\u5408\u5e76\u5229\u6da6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5f53\u5404\u65b9\u5171\u540c\u8d21\u732e\u65e0\u5f62\u8d44\u4ea7\u65f6\uff0c\u98ce\u9669\u5f88\u9ad8\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u589e\u52a0\u503c\u5206\u914d\u7684\u516c\u5e73\u6027\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u975e\u5e38\u590d\u6742\uff0c\u9700\u8981\u5927\u91cf\u8be6\u7ec6\u6570\u636e<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u4e0a\u8868\u5bf9\u6bd4\u53ef\u4ee5\u770b\u51fa\uff0c\u6bcf\u79cd\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u65b9\u6cd5\u90fd\u6709\u5176\u81ea\u8eab\u4f18\u52bf\u548c\u5c40\u9650\u6027\u3002\u5c24\u5176\u503c\u5f97\u4e00\u63d0\u7684\u662f\uff0c\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u6cd5\uff08TNMM\uff09\u5728\u72ec\u7acb\u4ef7\u683c\u6570\u636e\u532e\u4e4f\u7684\u60c5\u51b5\u4e0b\uff0c\u51ed\u501f\u5176\u7075\u6d3b\u6027\u548c\u5e7f\u6cdb\u7684\u9002\u7528\u6027\u8131\u9896\u800c\u51fa\u3002\u7136\u800c\uff0c\u4f01\u4e1a\u4e0d\u5e94\u5c06\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u6cd5\u4f5c\u4e3a\u9ed8\u8ba4\u9009\u62e9\uff0c\u800c\u5e94\u6839\u636e\u5177\u4f53\u60c5\u51b5\u8003\u8651\u5c06\u5176\u4e0e\u5176\u4ed6\u65b9\u6cd5\u7ed3\u5408\u4f7f\u7528\uff0c\u4ee5\u65e2\u7b26\u5408\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u6cd5\u89c4\u548c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u8981\u6c42\uff0c\u53c8\u80fd\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\u6548\u7387\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u51c0\u5229\u6da6\u7387\u6cd5\u7684\u5e94\u7528\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2056\" aria-describedby=\"caption-attachment-2056\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2056\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket.jpg\" alt=\"Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2056\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u4e2d\u51c0\u5229\u6da6\u7387\u6cd5\u7684\u5e94\u7528\u539f\u5219<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u76f4\u89c2\u3001\u6709\u6548\u5e94\u7528\uff0c\u4ee5\u4e0b\u662f\u5173\u8054\u4ea4\u6613\u4e2d\u5b9e\u65bd\u51c0\u5229\u6da6\u7387\u6cd5\u65f6\u7684\u6838\u5fc3\u539f\u5219\u6c47\u603b\u8868\u3002\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u4e2d\u5b9e\u65bd\u51c0\u5229\u6da6\u7387\u6cd5\u7684\u6838\u5fc3\u539f\u5219\u603b\u7ed3\u00a0<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 27.1543%;\"><b>\u539f\u5219<\/b><\/td>\n<td style=\"text-align: center; width: 72.1443%;\"><b>\u8be6\u7ec6\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.1543%; text-align: left;\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u72ec\u7acb\u7684\u4ef7\u683c\u6570\u636e\u00a0<\/span><\/td>\n<td style=\"width: 72.1443%; text-align: left;\"><span style=\"font-weight: 400;\">\u8be5\u65b9\u6cd5\u4ec5\u9002\u7528\u4e8e\u65e0\u6cd5\u627e\u5230\u7c7b\u4f3c\u7684\u72ec\u7acb\u4ea4\u6613\u6765\u6bd4\u8f83\u4ef7\u683c\u7684\u60c5\u51b5\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.1543%; text-align: left;\"><span style=\"font-weight: 400;\">\u6709\u51c0\u5229\u6da6\u5bf9\u6bd4\u6570\u636e\u00a0<\/span><\/td>\n<td style=\"width: 72.1443%; text-align: left;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u540c\u884c\u4e1a\u3001\u540c\u529f\u80fd\u72ec\u7acb\u4f01\u4e1a\u7684\u51c0\u5229\u6da6\uff0c\u53d6\u81ea\u516c\u5f00\u8d22\u52a1\u62a5\u544a\u6216\u5546\u4e1a\u6570\u636e\u5e93\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.1543%; text-align: left;\"><span style=\"font-weight: 400;\">\u9009\u62e9\u5408\u9002\u7684\u5173\u8054\u4ea4\u6613\u53c2\u4e0e\u65b9<\/span><\/td>\n<td style=\"width: 72.1443%; text-align: left;\"><span style=\"font-weight: 400;\">\u9009\u62e9\u529f\u80fd\u7b80\u5355\u3001\u65e0\u5f62\u8d44\u4ea7\u5c11\u3001\u6570\u636e\u900f\u660e\u7684\u4e00\u65b9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.1543%; text-align: left;\"><span style=\"font-weight: 400;\">\u6301\u7eed\u76c8\u5229\u6307\u6570<\/span><\/td>\n<td style=\"width: 72.1443%; text-align: left;\"><span style=\"font-weight: 400;\">NPM \u7528\u4e8e\u5206\u53d1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5408\u540c\u5236\u9020\u7684 ROA\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Berry Ratio \u670d\u52a1\uff0c\u7eaf\u5206\u9500\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.1543%; text-align: left;\"><span style=\"font-weight: 400;\">\u5408\u7406\u5dee\u5f02\u8c03\u6574<\/span><\/td>\n<td style=\"width: 72.1443%; text-align: left;\"><span style=\"font-weight: 400;\">\u6d88\u9664\u5f02\u5e38\u503c\uff0c\u5f53\u5dee\u5f02\u8f83\u5927\u65f6\u8c03\u6574\u6210\u672c\u6216\u8d39\u7387\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u4e0a\u8868\u53ef\u4ee5\u770b\u51fa\uff0c\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u8fd0\u7528\u51c0\u5229\u6da6\u7387\u6cd5\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u9700\u8981\u638c\u63e1\u76f8\u5173\u6cd5\u5f8b\u6846\u67b6\uff0c\u8fd8\u9700\u8981\u4ece\u9009\u62e9\u5408\u9002\u7684\u5173\u8054\u4ea4\u6613\u53c2\u4e0e\u65b9\u3001\u9009\u62e9\u5229\u6da6\u6307\u6807\u3001\u8c03\u6574\u6570\u636e\u5e76\u4e0e\u72ec\u7acb\u4f01\u4e1a\u8fdb\u884c\u6bd4\u8f83\u7b49\u73af\u8282\u9075\u5faa\u6b63\u786e\u7684\u7a0b\u5e8f\u3002\u4e25\u683c\u9075\u5faa\u8fd9\u4e9b\u539f\u5219\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5efa\u7acb\u900f\u660e\u7684\u5173\u8054\u4ea4\u6613\u6863\u6848\uff0c\u964d\u4f4e\u88ab\u591a\u6536\u8d39\u7684\u98ce\u9669\uff0c\u5e76\u63d0\u5347\u4f01\u4e1a\u5728\u56fd\u9645\u8d22\u52a1\u7ba1\u7406\u4e2d\u7684\u58f0\u8a89\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_chi_so_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5206\u6790\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u5e38\u7528\u7684\u6307\u6807\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9500\u552e\u51c0\u5229\u6da6\u7387\uff08NPM\uff09=\uff08\u8425\u4e1a\u5229\u6da6\/\u9500\u552e\u989d\uff09x 100%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u8d44\u4ea7\u56de\u62a5\u7387\uff08ROA\uff09=\uff08\u8425\u4e1a\u5229\u6da6\/\u603b\u8d44\u4ea7\uff09x 100%<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_phan_tich_so_sanh\"><\/span><b>\u8fdb\u884c\u6bd4\u8f83\u5206\u6790\u7684\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u7cfb\u7edf\u3001\u51c6\u786e\u5730\u5c06\u51c0\u5229\u6da6\u7387\u6cd5\u5e94\u7528\u4e8e\u5173\u8054\u4ea4\u6613\uff0c\u4f01\u4e1a\u9700\u8981\u9075\u5faa\u4ece\u8bc6\u522b\u4ea4\u6613\u5230\u5206\u6790\u6570\u636e\u3001\u8c03\u6574\u6bd4\u8f83\u7684\u6574\u4e2a\u6d41\u7a0b\u3002\u57fa\u672c\u6b65\u9aa4\u5982\u4e0b\u8868\u6240\u793a\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong><b>\u6728\u677f<\/b><span style=\"font-weight: 400;\">\uff1a\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u51c0\u5229\u6da6\u7387\u6cd5\u7684\u7a0b\u5e8f\u3002<\/span><\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u6b65\u00a0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u4e3b\u8981\u5185\u5bb9<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u7ec6\u8282\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 1\uff1a\u786e\u5b9a\u8981\u5ba1\u8ba1\u7684\u4ea4\u6613<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u660e\u786e\u8bc6\u522b\u8981\u5206\u6790\u7684\u4ea4\u6613<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8d27\u7269\u3001\u670d\u52a1\u7684\u6027\u8d28\u3001\u6761\u6b3e\u3001\u671f\u9650\u3001\u6d89\u53ca\u7684\u5404\u65b9\u548c\u5173\u7cfb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">FAR\uff08\u529f\u80fd-\u8d44\u4ea7-\u98ce\u9669\uff09\u5206\u6790\uff0c\u786e\u5b9a\u88ab\u5ba1\u8ba1\u65b9\u53ca\u5408\u9002\u7684\u51c0\u5229\u6da6\u7387<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u6b65\uff1a\u9009\u62e9\u53d7\u68c0\u65b9<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u9009\u62e9\u529f\u80fd\u7b80\u5355\u3001\u98ce\u9669\u4f4e\u7684\u4e00\u65b9<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u539f\u5219\uff1a\u5bb9\u6613\u627e\u5230\u6bd4\u8f83\u6570\u636e\uff0c\u4e0d\u592a\u590d\u6742\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636eOECD\u7684\u5b9a\u4e49\uff0c\u901a\u5e38\u662f\uff1a\u52a0\u5de5\u8005\u3001\u65e0\u8db3\u8f7b\u91cd\u54c1\u724c\u7684\u7ecf\u9500\u5546\u3001\u652f\u6301\u6027\u670d\u52a1\u7684\u63d0\u4f9b\u8005\u3001\u4ed6\u4eba\u65e0\u5f62\u8d44\u4ea7\u7684\u4f7f\u7528\u8005<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6b65\u9aa43\uff1a\u6536\u96c6\u5e76\u5206\u6790\u6bd4\u8f83\u6570\u636e<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u67e5\u627e\u5185\u90e8\u548c\u5916\u90e8\u6570\u636e<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u6570\u636e\uff1a\u4e0e\u7c7b\u4f3c\u60c5\u51b5\u4e0b\u7684\u72ec\u7acb\u65b9\u6253\u4ea4\u9053\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5916\u90e8\u6570\u636e\uff1a\u72ec\u7acb\u516c\u53f8\u8d22\u52a1\u62a5\u544a\u3001\u6570\u636e\u5e93\uff08Orbis\u3001Amadeus\uff09\u3001\u884c\u4e1a\u7814\u7a76\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 4\uff1a\u5e94\u7528\u6bd4\u8f83\u8c03\u6574<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8c03\u6574\u6570\u636e\u4ee5\u589e\u52a0\u76f8\u4f3c\u5ea6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u8c03\u6574\uff1a\u89c4\u8303\u6838\u7b97\u4f9d\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u65f6\u95f4\u8c03\u6574\uff1a\u53cd\u6620\u5e02\u573a\u6ce2\u52a8\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u98ce\u9669\u8c03\u6574\uff1a\u6d88\u9664\u98ce\u9669\u6c34\u5e73\u7684\u5dee\u5f02<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 5\uff1a\u786e\u5b9a\u624b\u81c2\u7684\u957f\u5ea6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5206\u6790\u7684\u6700\u7ec8\u7ed3\u679c<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6839\u636e\u56db\u5206\u4f4d\u6570\u8303\u56f4\uff08Q1 \u2013 Q3\uff09\u786e\u5b9a\u624b\u81c2\u957f\u5ea6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5220\u9664\u5f02\u5e38\u503c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e94\u7528\u7edf\u8ba1\u65b9\u6cd5\u6765\u63d0\u9ad8\u53ef\u9760\u6027\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5168\u9762\u9075\u5faa\u4e0a\u8ff0\u6b65\u9aa4\uff0c\u4e0d\u4ec5\u53ef\u4ee5\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u7684\u786e\u5b9a\u8fc7\u7a0b\u5ba2\u89c2\u900f\u660e\uff0c\u800c\u4e14\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\uff0c\u63d0\u9ad8\u5bf9\u56fd\u9645\u6807\u51c6\u7684\u9075\u5b88\u7a0b\u5ea6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_khi_ap_dung_sai_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u8bef\u7528\u51c0\u5229\u6da6\u7387\u6cd5\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u51c0\u5229\u6da6\u7387\u65b9\u6cd5\u88ab\u8ba4\u4e3a\u662f\u76ee\u524d\u6700\u7075\u6d3b\u3001\u6700\u6d41\u884c\u7684\u65b9\u6cd5\uff0c\u4f46\u5176\u5e94\u7528\u4ecd\u9762\u4e34\u8bf8\u591a\u6311\u6218\u3002\u5982\u679c\u4f01\u4e1a\u4e0d\u9075\u5b88\u7ecf\u5408\u7ec4\u7ec7\u7684\u6cd5\u89c4\u548c\u6807\u51c6\uff0c\u88ab\u5f81\u7a0e\u3001\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u6216\u58f0\u8a89\u53d7\u635f\u7684\u98ce\u9669\u975e\u5e38\u9ad8\u3002\u4e3a\u4e86\u4fbf\u4e8e\u8bf4\u660e\uff0c\u4e0b\u8868\u603b\u7ed3\u4e86\u5728\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u5e94\u7528\u51c0\u5229\u6da6\u7387\u65b9\u6cd5\u7684\u4e3b\u8981\u98ce\u9669\u3002<\/span><\/p>\n<table style=\"height: 704px; width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u51c0\u5229\u7387\u6cd5\u98ce\u9669\u6982\u8ff0<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>\u98ce\u9669\u7ec4<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr style=\"height: 200px;\">\n<td style=\"height: 200px; text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u548c\u7a0e\u52a1<\/span><\/td>\n<td style=\"height: 200px; text-align: left;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u8ba4\u4e3a\u4f01\u4e1a\u7684\u5b9a\u4ef7\u65b9\u6cd5\u4e0d\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\uff0c\u6709\u6743\u6838\u5b9a\u5e76\u8c03\u6574\u4f01\u4e1a\u7684\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u62d6\u6b20\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u884c\u653f\u7f5a\u6b3e\uff08\u6839\u636e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9664\u5f81\u6536\u7684\u7a0e\u6b3e\u5916\uff0c\u8fd8\u4f1a\u4ea7\u751f\u6ede\u7eb3\u91d1\u548c\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u60c5\u8282\u4e25\u91cd\uff1a\u6709\u56e0\u9003\u7a0e\u800c\u88ab\u5211\u4e8b\u8d77\u8bc9\u7684\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 136px;\">\n<td style=\"height: 136px; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1 - \u4f1a\u8ba1<\/span><\/td>\n<td style=\"height: 136px; text-align: left;\"><span style=\"font-weight: 400;\">\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u5f71\u54cd<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u73b0\u91d1\u6d41\u538b\u529b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5408\u89c4\u6210\u672c\u9ad8<\/span><\/td>\n<\/tr>\n<tr style=\"height: 136px;\">\n<td style=\"height: 136px; text-align: center;\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u548c\u58f0\u8a89<\/span><\/td>\n<td style=\"height: 136px; text-align: left;\"><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u673a\u5173\u3001\u5408\u4f5c\u4f19\u4f34\u548c\u6295\u8d44\u8005\u5fc3\u76ee\u4e2d\u7684\u58f0\u8a89\u53d7\u635f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0b\u4e00\u9636\u6bb5\u6d4b\u8bd5\u7684\u98ce\u9669\u589e\u52a0\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4e89\u8bae\u516c\u5f00\uff0c\u54c1\u724c\u53ef\u80fd\u4f1a\u53d7\u5230\u635f\u5bb3\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u4f9b\u5e94\u94fe\u548c\u6d77\u5173<\/span><\/td>\n<td style=\"height: 80px; text-align: left;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u4ef7\u683c\u4e0e\u6d77\u5173\u7533\u62a5\u4e4b\u95f4\u7684\u5dee\u5f02\u53ef\u80fd\u5f15\u8d77\u7ea0\u7eb7\u3001\u8fdb\u53e3\u7a0e\u6216\u589e\u503c\u7a0e\u7684\u5f81\u6536\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"height: 96px; text-align: center;\"><span style=\"font-weight: 400;\">\u591a\u8fb9\u98ce\u9669<\/span><\/td>\n<td style=\"height: 96px; text-align: left;\"><span style=\"font-weight: 400;\">\u5f53\u4e24\u4e2a\u56fd\u5bb6\u7684\u5173\u8054\u65b9\u4e0d\u540c\u6b65\u8c03\u6574\u65f6\uff0c\u5b58\u5728\u53cc\u91cd\u5f81\u7a0e\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9700\u8981\u53cc\u8fb9\u534f\u8bae\u6216\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u624d\u80fd\u5904\u7406\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u9650\u5236\u6f5c\u5728\u98ce\u9669\uff0c\u4f01\u4e1a\u9700\u8981\u4e3b\u52a8\u6784\u5efa\u900f\u660e\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u4ee5\u5728\u7a0e\u52a1\u673a\u5173\u9762\u524d\u7ef4\u62a4\u81ea\u8eab\u5229\u76ca\u3002\u8ba9\u6211\u4eec\u52a0\u5165MAN - \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff0c\u4e86\u89e3\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u51c0\u5229\u6da6\u7387\u6cd5\u65f6\u5982\u4f55\u6700\u5927\u7a0b\u5ea6\u964d\u4f4e\u98ce\u9669\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_giam_thieu_rui_ro_khi_ap_dung_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u51c0\u5229\u7387\u6cd5\u7684\u98ce\u9669\u6700\u5c0f\u5316\u89e3\u51b3\u65b9\u6848\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u51c0\u5229\u7387\u6cd5\u65f6\u63d0\u5230\u7684\u98ce\u9669\uff0c\u4f01\u4e1a\u9700\u8981\u79ef\u6781\u5236\u5b9a\u5168\u9762\u7684\u5408\u89c4\u7ba1\u7406\u7b56\u7565\u3002\u8fd9\u4e0d\u4ec5\u6709\u52a9\u4e8e\u9650\u5236\u88ab\u5f81\u7a0e\u548c\u8ffd\u7f34\u7684\u98ce\u9669\uff0c\u8fd8\u80fd\u63d0\u5347\u4f01\u4e1a\u5728\u7ba1\u7406\u673a\u6784\u548c\u6295\u8d44\u8005\u5fc3\u76ee\u4e2d\u7684\u58f0\u8a89\u3002\u4ee5\u4e0b\u662f\u9488\u5bf9\u6bcf\u4e2a\u98ce\u9669\u7c7b\u522b\u7684\u8be6\u7ec6\u89e3\u51b3\u65b9\u6848\u8868\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u660e\u786e\u65b9\u5411\u3002<\/span><\/p>\n<table style=\"height: 872px; 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\u5e94\u7528\u51c0\u5229\u7387\u6cd5\u7684\u98ce\u9669\u6700\u5c0f\u5316\u89e3\u51b3\u65b9\u6848<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>\u98ce\u9669\u7ec4<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u5b9e\u65bd\u89e3\u51b3\u65b9\u6848<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u76ca\u5904<\/b><\/td>\n<\/tr>\n<tr style=\"height: 184px;\">\n<td style=\"height: 184px; text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u548c\u7a0e\u52a1<\/span><\/td>\n<td style=\"height: 184px; text-align: left;\"><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u51c6\u5907\u5b8c\u6574\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9a\u671f\u66f4\u65b0\u7a0e\u6536\u6cd5\u89c4\u548c\u6307\u5bfc\u901a\u544a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8003\u8651\u91c7\u7528APA\uff08\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff09\u4e0e\u7a0e\u52a1\u673a\u5173\u7ea6\u5b9a\u9884\u4ed8\u8ba1\u7b97\u65b9\u6cd5\u3002<\/span><\/td>\n<td style=\"height: 184px;\"><span style=\"font-weight: 400;\">\u964d\u4f4e\u7a0e\u6536\u8bc4\u4f30\u98ce\u9669\uff0c\u9650\u5236\u5f81\u6536\u548c\u884c\u653f\u7f5a\u6b3e\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 184px;\">\n<td style=\"height: 184px; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1 - \u4f1a\u8ba1<\/span><\/td>\n<td style=\"height: 184px; text-align: left;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u5bf9\u4f1a\u8ba1\u6570\u636e\u548c\u5229\u6da6\u7387\u8fdb\u884c\u5185\u90e8\u5ba1\u67e5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u5e02\u573a\u6ce2\u52a8\u8c03\u6574\u5185\u90e8\u4ef7\u683c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 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160px;\"><span style=\"font-weight: 400;\">\u589e\u5f3a\u7a0e\u52a1\u673a\u5173\u3001\u5408\u4f5c\u4f19\u4f34\u548c\u6295\u8d44\u8005\u7684\u4fe1\u5fc3\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 144px;\">\n<td style=\"height: 144px; text-align: center;\"><span style=\"font-weight: 400;\">\u4f9b\u5e94\u94fe\u548c\u6d77\u5173<\/span><\/td>\n<td style=\"height: 144px; text-align: left;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u62a5\u5173\u6570\u636e\u4e0e\u76f8\u5173\u4ea4\u6613\u8bb0\u5f55\u4e00\u81f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63d0\u524d\u4e3b\u52a8\u4e0e\u6d77\u5173\u90e8\u95e8\u8ba8\u8bba\u5b9a\u4ef7\u653f\u7b56\u3002<\/span><\/td>\n<td style=\"height: 144px;\"><span style=\"font-weight: 400;\">\u51cf\u5c11\u589e\u503c\u7a0e\u3001\u8fdb\u51fa\u53e3\u7a0e\u7ea0\u7eb7\uff0c\u786e\u4fdd\u5feb\u901f\u901a\u5173\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 144px;\">\n<td style=\"height: 144px; text-align: center;\"><span style=\"font-weight: 400;\">\u591a\u8fb9\u98ce\u9669\u00a0<\/span><\/td>\n<td style=\"height: 144px; text-align: left;\"><span style=\"font-weight: 400;\">\u4e3b\u52a8\u5ba1\u67e5\u8d8a\u5357\u5df2\u7b7e\u7f72\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5f53\u51fa\u73b0\u53cc\u91cd\u5f81\u7a0e\u65f6\uff0c\u4e3b\u52a8\u534f\u5546\u53cc\u8fb9\u534f\u8bae<\/span><\/td>\n<td style=\"height: 144px;\"><span style=\"font-weight: 400;\">\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\uff0c\u4fdd\u62a4\u8de8\u5883\u5229\u76ca\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 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400;\">\u5173\u8054\u4ea4\u6613\u51c0\u5229\u6da6\u7387\uff08TNMM\uff09\u56e0\u5176\u7075\u6d3b\u6027\u548c\u5728\u72ec\u7acb\u4ef7\u683c\u6570\u636e\u532e\u4e4f\u7684\u8bf8\u591a\u60c5\u51b5\u4e0b\u7684\u9002\u7528\u6027\u800c\u6210\u4e3a\u4e00\u79cd\u5e7f\u6cdb\u4f7f\u7528\u7684\u65b9\u6cd5\u3002\u7136\u800c\uff0c\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5b9e\u65bd\u51c0\u5229\u6da6\u7387\u6cd5\u4e0d\u4ec5\u9700\u8981\u4f01\u4e1a\u638c\u63e1OECD\u539f\u5219\u548c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8fd8\u9700\u8981\u4f01\u4e1a\u5efa\u7acb\u900f\u660e\u7684\u8bb0\u5f55\u3001\u63a7\u5236\u53ef\u6bd4\u6570\u636e\u5e76\u4e3b\u52a8\u5e94\u5bf9\u8de8\u5883\u7a0e\u6536\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u51c0\u5229\u6da6\u7387\u6cd5\uff0c\u4e0d\u4ec5\u662f\u5408\u89c4\u8981\u6c42\uff0c\u4e5f\u662f\u4f01\u4e1a\u63d0\u5347\u8d22\u52a1\u7ba1\u7406\u80fd\u529b\u7684\u673a\u4f1a\u3002\u79ef\u6781\u4e3b\u52a8\u5730\u5bfb\u627e\u89e3\u51b3\u65b9\u6848\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u672a\u6765\u66f4\u52a0\u7a33\u5065\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8bf7\u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accounting Network \u5bfb\u6c42\u5efa\u8bae\u548c\u652f\u6301\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accounting_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 Master Accounting Network<\/b><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\/\" target=\"_blank\" rel=\"nofollow noopener\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/p>\n<p style=\"text-align: right;\"><em><b>\u7f16\u8f91\u59d4\u5458\u4f1a\uff1aMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ph\u01b0\u01a1ng ph\u00e1p d\u00e0n tr\u1edf th\u00e0nh ch\u1ec9 s\u1ed1 tr\u1ecdng y\u1ebfu gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng. Kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 chu\u1ea9n OECD, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00f2n l\u00e0 \u201cl\u00e1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2052","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\/2052","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=2052"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2052\/revisions"}],"predecessor-version":[{"id":2766,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2052\/revisions\/2766"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2053"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}