{"id":2058,"date":"2025-09-16T19:05:05","date_gmt":"2025-09-17T02:05:05","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2058"},"modified":"2025-09-16T19:05:05","modified_gmt":"2025-09-17T02:05:05","slug":"dinh-gia-sai-trong-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/dinh-gia-sai-trong-giao-dich-lien-ket\/","title":{"rendered":"\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u9519\u8bef\u5b9a\u4ef7\uff1a\u4e00\u4e2a\u9519\u8bef\uff0c\u6570\u5341\u4ebf\u7f8e\u5143\u7684\u635f\u5931"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u9519\u8bef\u5b9a\u4ef7\u4e0d\u4ec5\u4f1a\u4f7f\u4f01\u4e1a\u9762\u4e34\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u98ce\u9669\uff0c\u8fd8\u4f1a\u5f15\u53d1\u8bf8\u591a\u6cd5\u5f8b\u540e\u679c\u548c\u58f0\u8a89\u98ce\u9669\u3002\u5728 <\/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;\"> \u968f\u7740\u7ecf\u5408\u7ec4\u7ec7\u6307\u5bfc\u65b9\u9488\u7684\u6536\u7d27\uff0c\u51c6\u786e\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5df2\u6210\u4e3a\u751f\u5b58\u95ee\u9898\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\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Dinh_gia_sai_trong_giao_dich_lien_ket_la_gi\" >\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u9519\u8bef\u5b9a\u4ef7\uff1f<\/a><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\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Dac_diem_nhan_dien_dinh_gia_sai_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u9519\u8bef\u5b9a\u4ef7\u7684\u7279\u5f81\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Hau_qua_phap_ly_va_thue_khi_dinh_gia_sai_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u4e2d\u9519\u8bef\u5b9a\u4ef7\u7684\u6cd5\u5f8b\u548c\u7a0e\u6536\u540e\u679c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Nguyen_nhan_dan_den_dinh_gia_sai_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u9519\u8bef\u7684\u539f\u56e0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Thieu_hieu_biet_ve_quy_dinh_phap_luat\" >\u7f3a\u4e4f\u5bf9\u6cd5\u5f8b\u6cd5\u89c4\u7684\u4e86\u89e3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Khong_tuan_thu_nguyen_tac_giao_dich_doc_lap_arms-length_principle\" >\u672a\u9075\u5b88\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Co_tinh_chuyen_gia_de_giam_nghia_vu_thue\" >\u6545\u610f\u8f6c\u79fb\u4ef7\u683c\u4ee5\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Bien_phap_phong_tranh_dinh_gia_sai_trong_giao_dich_lien_ket\" >\u9632\u6b62\u5173\u8054\u4ea4\u6613\u9519\u8bef\u5b9a\u4ef7\u7684\u63aa\u65bd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dinh-gia-sai-trong-giao-dich-lien-ket\/#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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><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\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Dia_chi_So_19A_duong_43_phuong_Tan_Thuan_TP_Ho_Chi_Minh\" >\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_gia_sai_trong_giao_dich_lien_ket_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u9519\u8bef\u5b9a\u4ef7\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b9a\u4ef7\u9519\u8bef <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u5173\u8054\u4ea4\u6613\u662f\u6307\u4f01\u4e1a\u4ee5\u4e0d\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u65b9\u5f0f\u786e\u5b9a\u5176\u4e0e\u5173\u8054\u65b9\u4e4b\u95f4\u5173\u7cfb\u4e2d\u4ea7\u751f\u7684\u5546\u54c1\u3001\u670d\u52a1\u3001\u8d44\u4ea7\u6216\u8d39\u7528\u7684\u4ef7\u503c\u3002\u6362\u8a00\u4e4b\uff0c\u4ea4\u6613\u4ef7\u683c\u4e0e\u72ec\u7acb\u65b9\u5728\u7c7b\u4f3c\u5e02\u573a\u6761\u4ef6\u4e0b\u6536\u53d6\u7684\u4ef7\u683c\u5b58\u5728\u663e\u8457\u5dee\u5f02\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7ecf\u5408\u7ec4\u7ec7\u6307\u5357\uff0c\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u6240\u6709\u4ea4\u6613\u5747\u987b\u9075\u5b88\u5e02\u573a\u539f\u5219\u3002\u4f01\u4e1a\u65e0\u8bba\u6709\u610f\u6216\u65e0\u610f\u5730\u9519\u8bef\u5b9a\u4ef7\uff0c\u90fd\u53ef\u80fd\u5bfc\u81f4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u4f4e\u7a0e\u6536\u56fd\u5bb6\u6216\u5206\u652f\u673a\u6784\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u865a\u62a5\u5f00\u652f\uff0c\u51cf\u5c11\u8d8a\u5357\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u626d\u66f2\u8d22\u52a1\u6570\u636e\uff0c\u5f15\u8d77\u7a0e\u52a1\u673a\u5173\u548c\u6295\u8d44\u8005\u7684\u6000\u7591\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dac_diem_nhan_dien_dinh_gia_sai_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u9519\u8bef\u5b9a\u4ef7\u7684\u7279\u5f81<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u4e00\u4e9b\u5e38\u89c1\u7684\u8ff9\u8c61\u6765\u8bc6\u522b\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u9519\u8bef\u5b9a\u4ef7\u3002\u8fd9\u4e9b\u8ff9\u8c61\u4e0d\u4ec5\u80fd\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u8f7b\u677e\u53d1\u73b0\uff0c\u8fd8\u80fd\u8b66\u793a\u4f01\u4e1a\u4e3b\u52a8\u5ba1\u67e5\u548c\u8c03\u6574\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f02\u5e38\u4f4e\u7684\u9500\u552e\u4ef7\u683c\uff1a\u4f01\u4e1a\u4ee5\u8fdc\u4f4e\u4e8e\u5e02\u573a\u4ef7\u683c\u7684\u4ef7\u683c\u5411\u5173\u8054\u516c\u53f8\u51fa\u552e\u5546\u54c1\/\u670d\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d85\u989d\u8d39\u7528\uff1a\u8bb0\u5f55\u8d85\u8fc7\u5408\u7406\u95e8\u69db\u7684\u6bcd\u516c\u53f8\u6216\u9644\u5c5e\u516c\u53f8\u7684\u7ba1\u7406\u8d39\u7528\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u548c\u8d37\u6b3e\u5229\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u7387\u5f02\u5e38\uff1a\u8d8a\u5357\u5b50\u516c\u53f8\u5229\u6da6\u8fc7\u4f4e\uff0c\u800c\u5176\u4ed6\u56fd\u5bb6\u7684\u6bcd\u516c\u53f8\u6216\u5173\u8054\u516c\u53f8\u5229\u6da6\u8f83\u9ad8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9519\u8bef\u7684\u4f30\u503c\u65b9\u6cd5\u4f7f\u7528\uff1a\u672a\u5e94\u7528\u6216\u9519\u8bef\u5e94\u7528 OECD \u6807\u51c6\u6bd4\u8f83\u65b9\u6cd5\uff08CUP\u3001RPM\u3001CPM\u3001TNMM\u3001PSM\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8bc6\u522b\u9519\u8bef\u5b9a\u4ef7\u53ea\u662f\u7b2c\u4e00\u6b65\u3002\u66f4\u91cd\u8981\u7684\u662f\uff0c\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u4e00\u65e6\u88ab\u76d1\u7ba1\u673a\u6784\u53d1\u73b0\uff0c\u53ef\u80fd\u4ea7\u751f\u7684\u6cd5\u5f8b\u540e\u679c\u548c\u7a0e\u52a1\u98ce\u9669\u3002\u5176\u5f71\u54cd\u4e0d\u4ec5\u4ec5\u9650\u4e8e\u8c03\u6574\u7eb3\u7a0e\u4e49\u52a1\uff0c\u8fd8\u4f1a\u5bf9\u8d22\u52a1\u3001\u58f0\u8a89\u548c\u516c\u53f8\u6cbb\u7406\u9020\u6210\u8bf8\u591a\u5f71\u54cd\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_va_thue_khi_dinh_gia_sai_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u9519\u8bef\u5b9a\u4ef7\u7684\u6cd5\u5f8b\u548c\u7a0e\u6536\u540e\u679c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2060\" aria-describedby=\"caption-attachment-2060\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2060\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-hau-qua-khi-dinh-gia-sai-trong-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng h\u1eadu qu\u1ea3 khi \u0111\u1ecbnh gi\u00e1 sai trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-hau-qua-khi-dinh-gia-sai-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-hau-qua-khi-dinh-gia-sai-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-hau-qua-khi-dinh-gia-sai-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-hau-qua-khi-dinh-gia-sai-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-hau-qua-khi-dinh-gia-sai-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2060\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u4e2d\u9519\u8bef\u5b9a\u4ef7\u7684\u540e\u679c<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u9519\u8bef\u5b9a\u4ef7\u4e0d\u4ec5\u662f\u8d22\u52a1\u62a5\u544a\u4e2d\u7684\u6280\u672f\u9519\u8bef\uff0c\u8fd8\u4f1a\u5e26\u6765\u8bb8\u591a\u4e25\u91cd\u7684\u6cd5\u5f8b\u548c\u7a0e\u52a1\u540e\u679c\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\uff0c\u6240\u6709\u5173\u8054\u4ea4\u6613\u5747\u987b\u9075\u5b88\u5e02\u573a\u539f\u5219\u3002\u8fdd\u53cd\u6b64\u89c4\u5b9a\uff0c\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u4ee5\u4e0b\u540e\u679c\uff1a<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u4e2d\u9519\u8bef\u5b9a\u4ef7\u7684\u6cd5\u5f8b\u540e\u679c\u00a0<\/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>\u7ed3\u679c\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5f71\u54cd\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u5f81\u6536\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u6309\u7167\u5e02\u573a\u4ef7\u683c\u8c03\u6574\u4ea4\u6613\u4ef7\u683c\uff0c\u91cd\u65b0\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u5e76\u8981\u6c42\u8865\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u627f\u62c5\u5927\u91cf\u7a0e\u52a1\u4e49\u52a1\uff0c\u76f4\u63a5\u5f71\u54cd\u5229\u6da6\u548c\u73b0\u91d1\u6d41\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u548c\u884c\u653f\u5904\u7f5a\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9664\u7f34\u7eb3\u6b20\u7a0e\u5916\uff0c\u8fd8\u987b\u7f34\u7eb3\u6bcf\u59290.3%\u7684\u6ede\u7eb3\u91d1\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6210\u672c\u589e\u52a0\uff0c\u58f0\u8a89\u964d\u4f4e\uff0c\u53ef\u80fd\u4f1a\u88ab\u8bb0\u5f55\u4e3a\u8fdd\u53cd\u7a0e\u6cd5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u548c\u7a0e\u52a1\u68c0\u67e5\u98ce\u9669\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8be5\u516c\u53f8\u5c06\u53d7\u5230\u7279\u522b\u76d1\u7ba1\uff0c\u6240\u6709\u8bb0\u5f55\u5c06\u63a5\u53d7\u5ba1\u8ba1\uff0c\u5e76\u63a5\u53d7\u6df1\u5165\u7684\u7a0e\u52a1\u68c0\u67e5\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e2d\u65ad\u3001\u5f71\u54cd\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u58f0\u8a89\u5f71\u54cd\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7ed3\u8bba\u5173\u8054\u4ea4\u6613\u4e2d\u9519\u8bef\u5b9a\u4ef7\u7684\u8fdd\u89c4\u884c\u4e3a\u5f71\u54cd\u5408\u4f5c\u4f19\u4f34\u3001\u6295\u8d44\u8005\u548c\u7ba1\u7406\u673a\u6784\u7684\u4fe1\u4efb\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5e02\u573a\u62d3\u5c55\u56f0\u96be\uff0c\u8d44\u91d1\u6e20\u9053\u53d7\u9650\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4e0a\u8868\u663e\u793a\uff0c\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u9519\u8bef\u5b9a\u4ef7\u4e0d\u4ec5\u5bfc\u81f4\u4f01\u4e1a\u6b20\u7a0e\uff0c\u8fd8\u4f1a\u4ea7\u751f\u8bb8\u591a\u6f5c\u5728\u7684\u6cd5\u5f8b\u540e\u679c\uff0c\u5e76\u5f71\u54cd\u4f01\u4e1a\u5728\u5408\u4f5c\u4f19\u4f34\u3001\u6295\u8d44\u8005\u548c\u7ba1\u7406\u673a\u6784\u5fc3\u76ee\u4e2d\u7684\u5f62\u8c61\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u9519\u8bef\u53ef\u80fd\u9020\u6210\u7684\u4e25\u91cd\u540e\u679c\u540e\uff0c\u4e0b\u4e00\u6b65\u91cd\u8981\u7684\u662f\u627e\u51fa\u5176\u6839\u6e90\u3002\u6b63\u786e\u5206\u6790\u6839\u6e90\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u89c4\u907f\u7a0e\u52a1\u98ce\u9669\uff0c\u8fd8\u80fd\u4e3a\u5efa\u7acb\u900f\u660e\u3001\u53ef\u6301\u7eed\u3001\u5408\u6cd5\u5408\u89c4\u7684\u5b9a\u4ef7\u673a\u5236\u5960\u5b9a\u57fa\u7840\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_nhan_dan_den_dinh_gia_sai_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u9519\u8bef\u7684\u539f\u56e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u90a3\u4e48\uff0c\u5177\u4f53\u6765\u8bf4\uff0c\u54ea\u4e9b\u539f\u56e0\u5bfc\u81f4\u4f01\u4e1a\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5bb9\u6613\u51fa\u73b0\u9519\u8bef\u5b9a\u4ef7\u5462\uff1f\u8ba9\u6211\u4eec\u52a0\u5165MAN - \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff0c\u6df1\u5165\u63a2\u8ba8\u5bfc\u81f4\u5173\u8054\u4ea4\u6613\u9519\u8bef\u5b9a\u4ef7\u7684\u6bcf\u4e2a\u5e38\u89c1\u539f\u56e0\u3002<\/span><\/p>\n<figure id=\"attachment_2061\" aria-describedby=\"caption-attachment-2061\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2061\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-nhan-dan-den-dinh-gia-sai-trong-giao-dich-lien-ket.jpg\" alt=\"Nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn \u0111\u1ecbnh gi\u00e1 sai trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-nhan-dan-den-dinh-gia-sai-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-nhan-dan-den-dinh-gia-sai-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-nhan-dan-den-dinh-gia-sai-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-nhan-dan-den-dinh-gia-sai-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-nhan-dan-den-dinh-gia-sai-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2061\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u9519\u8bef\u7684\u539f\u56e0<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Thieu_hieu_biet_ve_quy_dinh_phap_luat\"><\/span><b>\u7f3a\u4e4f\u5bf9\u6cd5\u5f8b\u6cd5\u89c4\u7684\u4e86\u89e3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u73b0\u5b9e\u4e2d\uff0c\u8bb8\u591a\u4f01\u4e1a\u4ecd\u672a\u5145\u5206\u7406\u89e3\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u3001\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u7ecf\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4fee\u8ba2\u8865\u5145\uff09\u4ee5\u53ca\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357\u7684\u89c4\u5b9a\u3002\u56e0\u6b64\uff0c\u8bb8\u591a\u4f01\u4e1a\u8bb0\u5f55\u4e0d\u5b8c\u6574\u3001\u9009\u62e9\u4e86\u9519\u8bef\u7684\u65b9\u6cd5\uff0c\u6216\u9057\u6f0f\u4e86\u62a5\u544a\u4e49\u52a1\uff08\u56fd\u522b\u62a5\u544a\u3001\u4f30\u503c\u8bb0\u5f55\uff09\u3002<\/span><\/p>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> A\u516c\u53f8\u8463\u4e8b\u4f1a\u8ba4\u4e3a\u5185\u90e8\u4ea4\u6613\u4e0d\u9700\u8981\u5728\u5e02\u573a\u6bd4\u8f83\u7684\u57fa\u7840\u4e0a\u660e\u786e\u5217\u660e\uff0c\u56e0\u6b64\u6ca1\u6709\u4fdd\u5b58\u6bd4\u8f83\u6587\u4ef6\u6216\u529f\u80fd-\u98ce\u9669-\u8d44\u4ea7\uff08FAR\uff09\u5206\u6790\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u540e\u679c\uff1a\u4f01\u4e1a\u5728\u63a5\u53d7\u68c0\u67e5\u65f6\uff0c\u4e0d\u80fd\u6309\u7167\u72ec\u7acb\u6027\u539f\u5219\u63d0\u4f9b\u4ef7\u683c\u8bc1\u660e\u6587\u4ef6\uff0c\u5bfc\u81f4\u8c03\u6574\u3001\u5f81\u7a0e\u548c\u884c\u653f\u7f5a\u6b3e\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khong_tuan_thu_nguyen_tac_giao_dich_doc_lap_arms-length_principle\"><\/span><b>\u672a\u9075\u5b88\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8be5\u539f\u5219\u8981\u6c42\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u4ef7\u683c\u6216\u6761\u6b3e\u5e94\u4e0e\u72ec\u7acb\u65b9\u53ef\u63a5\u53d7\u7684\u4ef7\u683c\u6216\u6761\u6b3e\u76f8\u7b49\u3002\u5f53\u4f01\u4e1a\u5728\u5173\u8054\u65b9\u4e4b\u95f4\u8bbe\u7f6e\u4f18\u60e0\u6761\u6b3e\u3001\u4ef7\u683c\u6216\u5229\u6da6\u5206\u4eab\u65f6\uff0c\u5373\u8fdd\u53cd\u4e86\u8be5\u539f\u5219\u3002<\/span><\/p>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> A\u516c\u53f8\uff08\u8d8a\u5357\uff09\u4ee5\u4f4e\u4e8e\u5e02\u573a\u4ef7\u683c\u7684\u4ef7\u683c\u5411\u56fd\u5916\u5173\u8054\u516c\u53f8B\u9500\u552e\uff0c\u5c06\u5229\u6da6\u8f6c\u79fb\u7ed9B\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u540e\u679c\uff1a\u7a0e\u52a1\u673a\u5173\u8c03\u6574\u4ef7\u683c\uff0c\u91cd\u65b0\u8ba1\u7b97\u5e94\u7a0e\u5229\u6da6\uff0c\u5bfc\u81f4\u4f01\u4e1a\u6240\u5f97\u7a0e\u989d\u5916\u5f81\u6536\uff1b\u6b64\u5916\uff0c\u589e\u52a0\u8de8\u5883\u5ba1\u8ba1\uff08BEPS\u3001CbCR\uff09\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_tinh_chuyen_gia_de_giam_nghia_vu_thue\"><\/span><b>\u6545\u610f\u8f6c\u79fb\u4ef7\u683c\u4ee5\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e00\u4e9b\u4f01\u4e1a\u8bbe\u8ba1\u4ea4\u6613\u94fe\u3001\u7ed3\u6784\u6216\u5185\u90e8\u6536\u8d39\uff0c\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u4f4e\u7a0e\u56fd\u5bb6\u7684\u6cd5\u4eba\u5b9e\u4f53\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u5982\uff1a\u8d8a\u5357\u516c\u53f8\u5411\u9999\u6e2f\uff08\u907f\u7a0e\u5929\u5802\uff09\u7684\u7248\u6743\u6240\u6709\u8005\u516c\u53f8\u8bbe\u7f6e\u9ad8\u989d\u7684\u201c\u8f6f\u4ef6\u6216\u7248\u6743\u8d39\u201d\u6536\u5165\uff0c\u4f46\u5b9e\u9645\u670d\u52a1\u4ef7\u503c\u5374\u4e0d\u76f8\u79f0\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u540e\u679c\uff1a\u4e00\u65e6\u53d1\u73b0\uff0c\u9664\u4e86\u8981\u5f81\u6536\u7a0e\u6b3e\u3001\u5904\u4ee5\u9ad8\u989d\u7f5a\u6b3e\u5916\uff0c\u8fd8\u53ef\u80fd\u56e0\u5077\u7a0e\u6f0f\u7a0e\u800c\u53d7\u5230\u4e25\u5389\u8c03\u67e5\uff0c\u4e00\u65e6\u6784\u6210\u72af\u7f6a\uff0c\u751a\u81f3\u8fd8\u8981\u627f\u62c5\u5211\u4e8b\u8d23\u4efb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u627e\u51fa\u539f\u56e0\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e86\u89e3\u98ce\u9669\u4ea7\u751f\u7684\u539f\u56e0\uff0c\u4f46\u66f4\u91cd\u8981\u7684\u662f\uff0c\u4ed6\u4eec\u9700\u8981\u77e5\u9053\u5982\u4f55\u5904\u7406\u548c\u9884\u9632\u98ce\u9669\u3002\u4e3a\u4e86\u964d\u4f4e\u5173\u8054\u4ea4\u6613\u4e2d\u56e0\u5b9a\u4ef7\u9519\u8bef\u800c\u88ab\u8865\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\uff0c\u4f01\u4e1a\u9700\u8981\u91c7\u53d6\u9002\u5f53\u7684\u9884\u9632\u63aa\u65bd\u3002\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bien_phap_phong_tranh_dinh_gia_sai_trong_giao_dich_lien_ket\"><\/span><b>\u9632\u6b62\u5173\u8054\u4ea4\u6613\u9519\u8bef\u5b9a\u4ef7\u7684\u63aa\u65bd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2062\" aria-describedby=\"caption-attachment-2062\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2062\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Giai-phap-tranh-dinh-gia-sai-trong-giao-dich-lien-ket.jpg\" alt=\"Gi\u1ea3i ph\u00e1p tr\u00e1nh \u0111\u1ecbnh gi\u00e1 sai trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Giai-phap-tranh-dinh-gia-sai-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Giai-phap-tranh-dinh-gia-sai-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Giai-phap-tranh-dinh-gia-sai-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Giai-phap-tranh-dinh-gia-sai-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Giai-phap-tranh-dinh-gia-sai-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2062\" class=\"wp-caption-text\">\u907f\u514d\u5173\u8054\u4ea4\u6613\u9519\u8bef\u5b9a\u4ef7\u7684\u89e3\u51b3\u65b9\u6848<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u964d\u4f4e\u5173\u8054\u4ea4\u6613\u4e2d\u56e0\u9519\u8bef\u5b9a\u4ef7\u800c\u4ea7\u751f\u7684\u7a0e\u52a1\u98ce\u9669\uff0c\u4f01\u4e1a\u9700\u8981\u540c\u6b65\u90e8\u7f72\u591a\u79cd\u89e3\u51b3\u65b9\u6848\uff0c\u5c06\u6cd5\u5f8b\u5408\u89c4\u3001\u5185\u90e8\u7ba1\u7406\u4ee5\u53ca\u53c2\u8003\u56fd\u9645OECD\u6807\u51c6\u76f8\u7ed3\u5408\u3002\u901a\u8fc7\u4e0b\u8868\u4e86\u89e3\u5177\u4f53\u63aa\u65bd\uff1a<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u9632\u6b62\u5173\u8054\u4ea4\u6613\u9519\u8bef\u5b9a\u4ef7\u7684\u63aa\u65bd<\/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>\u63aa\u65bd<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u89e3\u91ca\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f8b\u5982<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5efa\u8bae\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6309\u7167\u89c4\u5b9a\u91c7\u7528\u6b63\u786e\u7684\u4f30\u503c\u65b9\u6cd5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u5bf95\u79cd\u65b9\u6cd5\uff08CUP\u3001RPM\u3001CPM\u3001TNMM\u3001PSM\uff09\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002\u9009\u62e9\u9519\u8bef\u7684\u65b9\u6cd5\u662f\u5173\u8054\u4ea4\u6613\u4e2d\u5b9a\u4ef7\u9519\u8bef\u7684\u539f\u56e0\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5728\u6b63\u5e38\u7684\u5546\u54c1\u4ea4\u6613\u4e2d\uff0c\u5e94\u4f18\u5148\u91c7\u7528\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\u6cd5\uff08CUP\uff09\uff0c\u800c\u4e0d\u5b9c\u91c7\u7528\u51c0\u5229\u6da6\u7387\u6cd5\uff08TNMM\uff09\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5728\u9009\u62e9\u65b9\u6cd5\u4e4b\u524d\uff0c\u6267\u884c\u529f\u80fd\u8d44\u4ea7\u98ce\u9669 (FAR) \u5206\u6790\uff0c\u5e76\u63d0\u4f9b\u9002\u5f53\u7684\u652f\u6301\u6587\u6863\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u51c6\u5907\u5b8c\u6574\u7684\u7533\u62a5\u6587\u4ef6\u5e76\u786e\u5b9a\u4ef7\u683c<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u3001CbCR \u662f\u5411\u7a0e\u52a1\u673a\u5173\u8bc1\u660e\u6709\u6548\u6027\u7684\u91cd\u8981\u8bc1\u636e\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6709\u7248\u6743\u4ea4\u6613\uff0c\u4f46\u7f3a\u4e4f\u5408\u540c\u548c\u5bf9\u6bd4\u6570\u636e\uff0c\u5bfc\u81f4\u6210\u672c\u8c03\u6574\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6bcf\u5e74\u4fdd\u5b58\u8bb0\u5f55\uff0c\u5e76\u7528\u65b0\u7684\u6bd4\u8f83\u6570\u636e\u8fdb\u884c\u66f4\u65b0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8fdb\u884c\u5b9a\u671f\u5185\u90e8\u5ba1\u67e5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5e2e\u52a9\u5728\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u4e4b\u524d\u53d1\u73b0\u5dee\u5f02\uff0c\u907f\u514d\u88ab\u9000\u6b3e\u7684\u98ce\u9669\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u5b63\u5ea6\u5229\u6da6\uff0c\u5c06\u5229\u6da6\u7387\u4e0e\u884c\u4e1a\u5e73\u5747\u6c34\u5e73\u8fdb\u884c\u6bd4\u8f83\u4ee5\u53d1\u73b0\u5f02\u5e38\u60c5\u51b5\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u5173\u8054\u4ea4\u6613\u5185\u90e8\u63a7\u5236\u7a0b\u5e8f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u54a8\u8be2\u9886\u57df\u4e13\u5bb6\u5e76\u66f4\u65b0\u56fd\u9645\u6807\u51c6\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u590d\u6742\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff08\u65e0\u5f62\u8d44\u4ea7\u3001\u7ba1\u7406\u670d\u52a1\u3001\u76f8\u5173\u878d\u8d44\uff09\u9700\u8981\u4e13\u5bb6\u6765\u51cf\u5c11\u9519\u8bef\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e00\u4e9b\u4f01\u4e1a\u4e0e\u7a0e\u52a1\u673a\u5173\u7b7e\u8ba2\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff0c\u4ee5\u7a33\u5b9a\u591a\u5e74\u7684\u5b9a\u4ef7\u653f\u7b56\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u66f4\u65b0 OECD \u6307\u5357\uff08BEPS \u884c\u52a8\uff09\uff0c\u8003\u8651\u5bf9\u654f\u611f\u4ea4\u6613\u5e94\u7528 APA\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u9519\u8bef\u4e0d\u4ec5\u6e90\u4e8e\u4ea4\u6613\u65b9\u6cd5\u9009\u62e9\u4e0d\u5f53\uff0c\u8fd8\u6e90\u4e8e\u652f\u6301\u6027\u6587\u4ef6\u7f3a\u5931\u3001\u5185\u90e8\u63a7\u5236\u7a0b\u5e8f\u8584\u5f31\u7b49\u56e0\u7d20\u3002\u79ef\u6781\u4e3b\u52a8\u5730\u91c7\u53d6\u9884\u9632\u63aa\u65bd\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\uff0c\u8fd8\u80fd\u63d0\u5347\u4f01\u4e1a\u58f0\u8a89\u3001\u63d0\u5347\u900f\u660e\u5ea6\uff0c\u4fc3\u8fdb\u4f01\u4e1a\u957f\u671f\u53ef\u6301\u7eed\u53d1\u5c55\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8ba9\u4f01\u4e1a\u5bf9\u5173\u8054\u4ea4\u6613\u9519\u8bef\u5b9a\u4ef7\u5f81\u7a0e\u6709\u66f4\u5168\u9762\u3001\u7cfb\u7edf\u7684\u8ba4\u8bc6\uff0c\u4ee5\u4e0b\u662f\u5173\u8054\u4ea4\u6613\u9519\u8bef\u5b9a\u4ef7\u5f81\u7a0e\u8981\u70b9\u6c47\u603b\u8868\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u9519\u8bef\u5b9a\u4ef7\u7a0e\u6536\u5f81\u7ba1\u8981\u70b9\u603b\u7ed3\u3002\u00a0<\/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>\u4e3b\u8981\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u610f\u4e49<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5173\u952e\u70b9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e2d\u9519\u8bef\u5b9a\u4ef7\u7684\u6982\u5ff5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5b9e\u65bd\u7684\u4ef7\u683c\u3001\u6210\u672c\u3001\u5229\u6da6\u4e0d\u7b26\u5408\u72ec\u7acb\u6027\u539f\u5219\uff0c\u9762\u4e34\u88ab\u76d1\u7ba1\u7684\u98ce\u9669\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u9519\u8bef\u5b9a\u4ef7\u662f\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u5904\u4ee5\u884c\u653f\u7f5a\u6b3e\u7684\u76f4\u63a5\u539f\u56e0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5e38\u89c1\u539f\u56e0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u652f\u6301\u6587\u4ef6\u3001\u4f30\u503c\u65b9\u6cd5\u4e0d\u6b63\u786e\u3001\u8fc7\u5ea6\u4f9d\u8d56\u4e0e\u6bcd\u516c\u53f8\u7684\u4ea4\u6613\u4ee5\u53ca\u672a\u80fd\u66f4\u65b0\u5e02\u573a\u6570\u636e\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5bfc\u81f4\u5229\u6da6\u4e0e\u884c\u4e1a\u5dee\u8ddd\u8f83\u5927\uff0c\u5f15\u53d1\u8f6c\u8ba9\u5b9a\u4ef7\u7591\u8651\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5bf9\u4f01\u4e1a\u7684\u5f71\u54cd<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u88ab\u6307\u63a7\u8865\u7f34\u7a0e\u6b3e\u3001\u884c\u653f\u7f5a\u6b3e\u3001\u6ede\u7eb3\u91d1\uff0c\u5f71\u54cd\u58f0\u8a89\u548c\u5408\u4f5c\u5173\u7cfb\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5178\u578b\u6848\u4f8b\u6709\uff1a\u9ea6\u5fb7\u9f99\uff085070\u4ebf\uff09\u3001\u53ef\u53e3\u53ef\u4e50\uff088210\u4ebf\uff09\u3001\u5357\u975e\u80fd\u6e90\u516c\u53f8\uff084080\u4ebf\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u9884\u9632\u63aa\u65bd<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5e94\u7528\u6b63\u786e\u7684\u4f30\u503c\u65b9\u6cd5\uff0c\u51c6\u5907\u6587\u4ef6\uff08\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u3001CbCR\uff09\uff0c\u8fdb\u884c\u5b9a\u671f\u5185\u90e8\u5ba1\u67e5\uff0c\u54a8\u8be2\u4e13\u5bb6\uff0c\u5e76\u5efa\u7acb\u5408\u89c4\u6587\u5316\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6709\u52a9\u4e8e\u63d0\u9ad8\u900f\u660e\u5ea6\uff0c\u964d\u4f4e\u6536\u6b3e\u98ce\u9669\uff0c\u4fdd\u62a4\u58f0\u8a89\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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;\">\u5b9a\u4ef7\u9519\u8bef <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u7a0e\u52a1\u98ce\u9669\u4e0d\u4ec5\u662f\u77ed\u671f\u7a0e\u52a1\u98ce\u9669\uff0c\u66f4\u662f\u4f01\u4e1a\u7684\u957f\u671f\u6218\u7565\u7ba1\u7406\u95ee\u9898\u3002\u9ea6\u5fb7\u9f99\u3001\u53ef\u53e3\u53ef\u4e50\u3001\u5357\u975e\u7ecf\u6d4e\u5408\u4f5c\u7ec4\u7ec7\u7b49\u5178\u578b\u6848\u4f8b\u8868\u660e\uff0c\u7a0e\u52a1\u673a\u5173\u6b63\u65e5\u76ca\u52a0\u5f3a\u76d1\u7ba1\uff0c\u968f\u65f6\u51c6\u5907\u91c7\u53d6\u63aa\u65bd\u5f81\u6536\u548c\u5904\u4ee5\u9ad8\u8fbe\u6570\u5343\u4ebf\u8d8a\u5357\u76fe\u7684\u884c\u653f\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4f01\u4e1a\u4e0d\u5e94\u201c\u5750\u7b49\u68c0\u67e5\u518d\u884c\u52a8\u201d\uff0c\u800c\u5e94\u79ef\u6781\u6784\u5efa\u900f\u660e\u7684\u5b9a\u4ef7\u673a\u5236\uff0c\u51c6\u5907\u9f50\u5168\u7684\u6587\u4ef6\uff0c\u5e76\u6309\u7167\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7ecf\u5408\u7ec4\u7ec7\u6307\u5357\u7684\u89c4\u5b9a\uff0c\u91c7\u7528\u6b63\u786e\u7684\u65b9\u6cd5\u3002\u8fd9\u4e0d\u4ec5\u662f\u4e3a\u4e86\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4e5f\u662f\u4e3a\u4e86\u7ef4\u62a4\u58f0\u8a89\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u5e76\u5728\u6295\u8d44\u8005\u548c\u5408\u4f5c\u4f19\u4f34\u773c\u4e2d\u521b\u9020\u4f18\u52bf\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=\"http:\/\/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\">\n<h4><span class=\"ez-toc-section\" id=\"Dia_chi_So_19A_duong_43_phuong_Tan_Thuan_TP_Ho_Chi_Minh\"><\/span><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/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 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