{"id":2064,"date":"2025-09-16T19:28:24","date_gmt":"2025-09-17T02:28:24","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2064"},"modified":"2025-09-16T19:28:52","modified_gmt":"2025-09-17T02:28:52","slug":"gia-noi-bo-trong-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/","title":{"rendered":"\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5b9a\u4ef7\u2014\u2014\u4f01\u4e1a\u7684\u7ba1\u7406\u673a\u9047\u8fd8\u662f\u6cd5\u5f8b\u98ce\u9669"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u5185\u90e8\u5b9a\u4ef7\u5df2\u6210\u4e3a\u76d1\u7ba1\u7684\u201c\u91cd\u70b9\u201d\uff0c\u56e0\u5176\u5728\u7a0e\u52a1\u3001\u5408\u6cd5\u6027\u548c\u5546\u4e1a\u4fe1\u8a89\u65b9\u9762\u5b58\u5728\u8bf8\u591a\u6f5c\u5728\u98ce\u9669\u3002\u5982\u679c\u4e0d\u9075\u5faa\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219\uff0c\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u7a0e\u6b3e\u62d6\u6b20\u3001\u884c\u653f\u5904\u7f5a\u4ee5\u53ca\u6295\u8d44\u8005\u4fe1\u5fc3\u4e27\u5931\u7684\u98ce\u9669\u3002\u672c\u6587\u8be6\u7ec6\u5206\u6790\u4e86\u5173\u8054\u4ea4\u6613\u4e2d\u4f7f\u7528\u5185\u90e8\u5b9a\u4ef7\u7684\u98ce\u9669\uff0c\u5e76\u63d0\u51fa\u4e86\u6709\u6548\u9632\u8303\u548c\u7ba1\u7406\u98ce\u9669\u7684\u89e3\u51b3\u65b9\u6848\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 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>\u6839\u636e\u7a0e\u6536\u548c\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u6b63\u786e\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u5185\u90e8\u4ef7\u683c\u7684\u91cd\u8981\u6027\u3002<\/a><ul 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\/gia-noi-bo-trong-giao-dich-lien-ket\/#Quy_dinh_phap_ly_ve_gia_noi_bo_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u5185\u90e8\u4ef7\u683c\u7684\u6cd5\u5f8b\u89c4\u5236<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#Loi_ich_khi_tuan_thu\" >\u5408\u89c4\u7684\u597d\u5904\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#He_qua_khi_ap_dung_sai_lech_gia_noi_bo_trong_giao_dich_lien_ket\" >\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u5185\u90e8\u4ef7\u683c\u504f\u5dee\u7684\u540e\u679c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Gia_noi_bo_trong_giao_dich_lien_ket_giu_vai_tro_nhu_the_nao\" >\u5185\u90e8\u5b9a\u4ef7\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u8d77\u4ec0\u4e48\u4f5c\u7528\uff1f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Phan_bo_loi_nhuan_minh_bach\" >\u900f\u660e\u7684\u5229\u6da6\u5206\u914d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Toi_uu_chi_phi_hoat_dong\" >\u4f18\u5316\u8fd0\u8425\u6210\u672c<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#Dieu_tiet_dong_tien_noi_bo\" >\u8c03\u8282\u5185\u90e8\u73b0\u91d1\u6d41<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#_Tuan_thu_thue_va_quan_tri_rui_ro\" >\u00a0\u7a0e\u52a1\u5408\u89c4\u4e0e\u98ce\u9669\u7ba1\u7406<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Cac_rui_ro_khi_su_dung_gia_noi_bo_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u4e2d\u4f7f\u7528\u5185\u90e8\u5b9a\u4ef7\u7684\u98ce\u9669<\/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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Doi_tuong_ap_dung\" >\u9002\u7528\u5bf9\u8c61\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Rui_ro_ve_thue_va_phap_ly\" >\u7a0e\u52a1\u53ca\u6cd5\u5f8b\u98ce\u9669<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#Rui_ro_tai_chinh\" >\u91d1\u878d\u98ce\u9669\u00a0<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#Rui_ro_ve_uy_tin_hinh_anh_doanh_nghiep\" >\u58f0\u8a89\u548c\u4f01\u4e1a\u5f62\u8c61\u98ce\u9669<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#Rui_ro_tuan_thu_chuan_quoc_te\" >\u9075\u5b88\u56fd\u9645\u6807\u51c6\u7684\u98ce\u9669<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Nguyen_nhan_doanh_nghiep_thuong_mac_sai_lam_khi_ap_dung_gia_noi_bo_trong_giao_dich_lien_ket\" >\u4f01\u4e1a\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u5185\u90e8\u4ef7\u683c\u65f6\u7ecf\u5e38\u72af\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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Xay_dung_chinh_sach_gia_noi_bo_chua_ro_rang_minh_bach\" >\u5efa\u7acb\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\u4e0d\u591f\u6e05\u6670\u900f\u660e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Tap_trung_loi_ich_ngan_han\" >\u5173\u6ce8\u77ed\u671f\u5229\u76ca<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Thieu_cap_nhat_quy_dinh_thue_va_chuan_muc_quoc_te\" >\u7f3a\u4e4f\u7a0e\u6536\u6cd5\u89c4\u548c\u56fd\u9645\u6807\u51c6\u7684\u66f4\u65b0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Giai_phap_giam_thieu_rui_ro_khi_su_dung_gia_noi_bo_trong_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u4e2d\u4f7f\u7528\u5185\u90e8\u4ef7\u683c\u65f6\u964d\u4f4e\u98ce\u9669\u7684\u89e3\u51b3\u65b9\u6848\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Tuan_thu_nguyen_tac_gia_thi_truong_doc_lap_Arms_Length_Principle\" >\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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_minh_bach\" >\u5efa\u7acb\u900f\u660e\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-trong-giao-dich-lien-ket\/#Tu_van_tu_chuyen_gia_trong_linh_vuc\" >\u6765\u81ea\u8be5\u9886\u57df\u4e13\u5bb6\u7684\u5efa\u8bae\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-noi-bo-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><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Gia_noi_bo_trong_giao_dich_lien_ket_la_gi\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u5185\u90e8\u4ef7\u683c\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u4ef7\u683c <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u6307\u5173\u8054\u65b9\uff08\u4f8b\u5982\u6bcd\u516c\u53f8-\u5b50\u516c\u53f8\u3001\u540c\u4e00\u96c6\u56e2\u5185\u7684\u4f01\u4e1a\uff09\u76f8\u4e92\u8f6c\u8ba9\u5546\u54c1\u3001\u670d\u52a1\u3001\u8d44\u4ea7\u6216\u4f7f\u7528\u6743\u65f6\u91c7\u7528\u7684\u4ef7\u683c\u3002\u4e0e\u5e02\u573a\u4e0a\u7684\u72ec\u7acb\u4ea4\u6613\u4e0d\u540c\uff0c\u5185\u90e8\u4ef7\u683c\u901a\u5e38\u57fa\u4e8e\u540c\u4e00\u96c6\u56e2\u5185\u90e8\u7684\u5229\u6da6\u5206\u914d\u7b56\u7565\u3001\u7a0e\u52a1\u4f18\u5316\u6216\u73b0\u91d1\u6d41\u8c03\u8282\u800c\u5236\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6309\u7167\u89c4\u5b9a <\/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;\"> \u6839\u636e\u8d8a\u5357\u653f\u5e9c\u548c\u7ecf\u5408\u7ec4\u7ec7\u53d1\u5e03\u7684\u56fd\u9645\u6807\u51c6\uff0c\u5185\u90e8\u5b9a\u4ef7\u5fc5\u987b\u9075\u5faa\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u5373\u4ef7\u683c\u5fc5\u987b\u4e0e\u72ec\u7acb\u65b9\u5728\u7c7b\u4f3c\u6761\u4ef6\u4e0b\u91c7\u7528\u7684\u4ef7\u683c\u76f8\u8fd1\u3002\u9075\u5b88\u8fd9\u4e00\u539f\u5219\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u900f\u660e\u5730\u7533\u62a5\u4f01\u4e1a\u6240\u5f97\u7a0e (CIT)\uff0c\u8fd8\u80fd\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u88ab\u7a0e\u52a1\u673a\u5173\u9000\u7a0e\u3001\u7f5a\u6b3e\u6216\u5f15\u53d1\u56fd\u9645\u7ea0\u7eb7\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u5185\u90e8\u4ef7\u683c\u5982\u679c\u786e\u5b9a\u5f97\u5f53\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u8d44\u6e90\uff0c\u5e76\u5728\u96c6\u56e2\u5185\u90e8\u5404\u5355\u4f4d\u4e4b\u95f4\u516c\u5e73\u5206\u914d\u6210\u672c\u548c\u5229\u6da6\u3002\u76f8\u53cd\uff0c\u5982\u679c\u6ee5\u7528\u6216\u786e\u5b9a\u9519\u8bef\uff0c\u4f01\u4e1a\u53ef\u80fd\u5728\u5e02\u573a\u4e0a\u9762\u4e34\u5de8\u5927\u7684\u6cd5\u5f8b\u3001\u8d22\u52a1\u548c\u58f0\u8a89\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_xac_dinh_dung_gia_noi_bo_trong_giao_dich_lien_ket_theo_chuan_muc_thue_va_OECD\"><\/span><b>\u6839\u636e\u7a0e\u6536\u548c\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u6b63\u786e\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u5185\u90e8\u4ef7\u683c\u7684\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6b63\u786e\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u7684\u5185\u90e8\u4ef7\u683c\u662f\u7a0e\u52a1\u7ba1\u7406\u548c\u5408\u89c4\u7684\u91cd\u8981\u73af\u8282\uff0c\u662f\u4f01\u4e1a\u8d22\u52a1\u6d3b\u52a8\u900f\u660e\u5316\u3001\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_ve_gia_noi_bo_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u5185\u90e8\u4ef7\u683c\u7684\u6cd5\u5f8b\u89c4\u5236<\/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\u53caOECD\u6807\u51c6\uff0c\u4f01\u4e1a\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;\">\u5173\u8054\u4ea4\u6613\u7684\u5185\u90e8\u4ef7\u683c\u5e94\u5f53\u53cd\u6620\u5b9e\u9645\u7684\u7ecf\u6d4e\u4ef7\u503c\uff0c\u7c7b\u4f3c\u4e8e\u5e02\u573a\u4e0a\u72ec\u7acb\u65b9\u91c7\u7528\u7684\u4ef7\u683c\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Loi_ich_khi_tuan_thu\"><\/span><b>\u5408\u89c4\u7684\u597d\u5904\u00a0<\/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;\">\u907f\u514d\u88ab\u7a0e\u52a1\u673a\u5173\u52a0\u5f81\u7a0e\u6b3e\u3001\u5f81\u6536\u7a0e\u6b3e\u6216\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u5f3a\u6295\u8d44\u8005\u3001\u80a1\u4e1c\u548c\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u7684\u58f0\u8a89\u548c\u4fe1\u4efb\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"He_qua_khi_ap_dung_sai_lech_gia_noi_bo_trong_giao_dich_lien_ket\"><\/span><b>\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u5185\u90e8\u4ef7\u683c\u504f\u5dee\u7684\u540e\u679c<\/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;\">\u5bb9\u6613\u4ea7\u751f\u201c\u8f6c\u79fb\u5b9a\u4ef7\u201d\u548c\u8d22\u52a1\u62a5\u8868\u626d\u66f2\u7684\u5acc\u7591\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u80fd\u4f1a\u51fa\u73b0\u8de8\u5883\u7a0e\u52a1\u7ea0\u7eb7\uff0c\u5f71\u54cd\u6574\u4e2a\u96c6\u56e2\u7684\u8fd0\u8425\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u786e\u5b9a\u6b63\u786e\u7684\u5185\u90e8\u4ef7\u683c\uff0c\u4e0d\u4ec5\u662f\u786e\u4fdd\u9075\u5b88\u7a0e\u6cd5\u7684\u5f3a\u5236\u6027\u8981\u6c42\uff0c\u66f4\u662f\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u57fa\u7840\u3002\u5728\u660e\u786e\u4e86\u5173\u8054\u4ea4\u6613\u4e2d\u5185\u90e8\u4ef7\u683c\u7684\u91cd\u8981\u6027\u4e4b\u540e\uff0c\u6211\u4eec\u63a5\u4e0b\u6765\u5c06\u63a2\u8ba8\u5173\u8054\u4ea4\u6613\u5185\u90e8\u4ef7\u683c\u5728\u516c\u53f8\u6cbb\u7406\u4e2d\u7684\u5b9e\u9645\u4f5c\u7528\uff0c\u6db5\u76d6\u96c6\u56e2\u5185\u90e8\u7684\u5229\u6da6\u5206\u914d\u3001\u6210\u672c\u4f18\u5316\u3001\u73b0\u91d1\u6d41\u8c03\u63a7\u7b49\u73af\u8282\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gia_noi_bo_trong_giao_dich_lien_ket_giu_vai_tro_nhu_the_nao\"><\/span><b>\u5185\u90e8\u5b9a\u4ef7\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u8d77\u4ec0\u4e48\u4f5c\u7528\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u6e05\u695a\u5730\u770b\u5230\u5176\u5f71\u54cd\uff0c\u6211\u4eec\u6765\u5206\u6790\u4e00\u4e0b\u5185\u90e8\u4ef7\u683c\u5728\u4f01\u4e1a\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u91cd\u8981\u4f5c\u7528\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<figure id=\"attachment_2066\" aria-describedby=\"caption-attachment-2066\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2066\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-gia-noi-bo-trong-giao-dich-lien-ket.jpg\" alt=\"Vai tr\u00f2 gi\u00e1 n\u1ed9i b\u1ed9 trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-gia-noi-bo-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-gia-noi-bo-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-gia-noi-bo-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-gia-noi-bo-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-gia-noi-bo-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2066\" class=\"wp-caption-text\">\u5185\u90e8\u5b9a\u4ef7\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u4f5c\u7528<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Phan_bo_loi_nhuan_minh_bach\"><\/span><b>\u900f\u660e\u7684\u5229\u6da6\u5206\u914d<\/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;\">\u5e2e\u52a9\u786e\u5b9a\u5404\u6210\u5458\u516c\u53f8\u5b9e\u9645\u8d21\u732e\u5bf9\u5e94\u7684\u5229\u6da6\u4efd\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u51c6\u786e\u53cd\u6620\u6574\u4e2a\u4ef7\u503c\u94fe\u7684\u7ecf\u6d4e\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u907f\u514d\u5c06\u5229\u6da6\u4e0d\u5408\u7406\u5730\u96c6\u4e2d\u5728\u4e00\u4e2a\u5355\u4f4d\u4ee5\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Toi_uu_chi_phi_hoat_dong\"><\/span><b>\u4f18\u5316\u8fd0\u8425\u6210\u672c<\/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;\">\u59a5\u5584\u63a7\u5236\u5185\u90e8\u7ba1\u7406\u3001\u751f\u4ea7\u548c\u670d\u52a1\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e2e\u52a9\u4f01\u4e1a\u964d\u4f4e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u65f6\u88ab\u6392\u9664\u4e0d\u5408\u7406\u8d39\u7528\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u900f\u660e\u7684\u6210\u672c\u7ed3\u6784\u63d0\u9ad8\u7ba1\u7406\u6548\u7387\u5e76\u589e\u5f3a\u7ade\u4e89\u529b\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dieu_tiet_dong_tien_noi_bo\"><\/span><b>\u8c03\u8282\u5185\u90e8\u73b0\u91d1\u6d41<\/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;\">\u652f\u6301\u96c6\u56e2\u5185\u6210\u5458\u5355\u4f4d\u4e4b\u95f4\u7684\u8d22\u52a1\u5e73\u8861\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u9002\u5f53\u7684\u5185\u90e8\u5b9a\u4ef7\uff0c\u5e2e\u52a9\u51fa\u73b0\u8d44\u91d1\u56f0\u96be\u7684\u5b50\u516c\u53f8\u7ef4\u6301\u8fd0\u8425\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u603b\u4f53\u6d41\u52a8\u6027\uff0c\u6709\u52a9\u4e8e\u7a33\u5b9a\u5546\u4e1a\u4f53\u7cfb\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"_Tuan_thu_thue_va_quan_tri_rui_ro\"><\/span><span style=\"font-weight: 400;\">\u00a0<\/span><b>\u7a0e\u52a1\u5408\u89c4\u4e0e\u98ce\u9669\u7ba1\u7406<\/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;\">\u901a\u8fc7\u6b63\u786e\u8fd0\u7528\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219\uff0c\u4f01\u4e1a\u53ef\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u88ab\u5f81\u7a0e\u3001\u88ab\u8865\u507f\u6216\u88ab\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u7a0e\u52a1\u673a\u5173\u3001\u6295\u8d44\u8005\u548c\u5408\u4f5c\u4f19\u4f34\u5efa\u7acb\u4fe1\u4efb\uff0c\u5c24\u5176\u662f\u5728\u56fd\u9645\u5546\u4e1a\u73af\u5883\u4e2d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4ece\u5176\u91cd\u8981\u6027\u548c\u4f5c\u7528\u5206\u6790\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u8054\u4ea4\u6613\u4e2d\u4f7f\u7528\u5185\u90e8\u4ef7\u683c\u65e2\u662f\u8d22\u52a1\u7ba1\u7406\u7684\u6709\u529b\u5de5\u5177\uff0c\u4e5f\u662f\u786e\u4fdd\u7a0e\u6536\u5408\u89c4\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002\u7136\u800c\uff0c\u5982\u679c\u5185\u90e8\u4ef7\u683c\u7684\u786e\u5b9a\u4e0d\u9075\u5faa\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219\u548c\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5c06\u9762\u4e34\u4e00\u7cfb\u5217\u540e\u679c\u3002\u56e0\u6b64\uff0c\u6709\u5fc5\u8981\u6df1\u5165\u5206\u6790\u5173\u8054\u4ea4\u6613\u4e2d\u4f7f\u7528\u5185\u90e8\u4ef7\u683c\u7684\u98ce\u9669\uff0c\u4ee5\u4fbf\u4f01\u4e1a\u5168\u9762\u4e86\u89e3\u5e76\u4e3b\u52a8\u9632\u8303\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_rui_ro_khi_su_dung_gia_noi_bo_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u4f7f\u7528\u5185\u90e8\u5b9a\u4ef7\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2067\" aria-describedby=\"caption-attachment-2067\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2067\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-rui-ro-can-chu-y-khi-su-dung-gia-noi-bo-trong-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c r\u1ee7i ro c\u1ea7n ch\u00fa \u00fd khi s\u1eed d\u1ee5ng gi\u00e1 n\u1ed9i b\u1ed9 trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-rui-ro-can-chu-y-khi-su-dung-gia-noi-bo-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-rui-ro-can-chu-y-khi-su-dung-gia-noi-bo-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-rui-ro-can-chu-y-khi-su-dung-gia-noi-bo-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-rui-ro-can-chu-y-khi-su-dung-gia-noi-bo-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-rui-ro-can-chu-y-khi-su-dung-gia-noi-bo-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2067\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u4e2d\u4f7f\u7528\u5185\u90e8\u4ef7\u683c\u9700\u6ce8\u610f\u7684\u98ce\u9669<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=210657\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c87\/2024\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u89c4\u5b9a\u4e86\u4f01\u4e1a\u5185\u90e8\u8d2d\u8fdb\u3001\u9500\u552e\u3001\u4ea4\u6362\u8d27\u7269\u548c\u670d\u52a1\u4ef7\u683c\u7533\u62a5\u4e0d\u51c6\u786e\u3001\u4e0d\u89c4\u8303\u6216\u8005\u4e0d\u6e05\u6670\uff0c\u5bfc\u81f4\u5411\u4e3b\u7ba1\u90e8\u95e8\u62a5\u9001\u4ef7\u683c\u4fe1\u606f\u5931\u771f\u7684\u884c\u4e3a\u7684\u9002\u7528\u4e3b\u4f53\u548c\u5904\u7f5a\u5e45\u5ea6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\u9002\u7528\u5bf9\u8c61\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7b2c87\/2024\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u9002\u7528\u5bf9\u8c61\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f9d\u7167\u4f01\u4e1a\u6cd5\u89c4\u5b9a\u8bbe\u7acb\u7684\u7ecf\u6d4e\u7ec4\u7ec7\uff0c\u5305\u62ec\uff1a\u79c1\u8425\u4f01\u4e1a\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3001\u6709\u9650\u8d23\u4efb\u516c\u53f8\u3001\u5408\u4f19\u4f01\u4e1a\u4ee5\u53ca\u4f01\u4e1a\u7684\u5206\u652f\u673a\u6784\u3001\u4ee3\u8868\u5904\u7b49\u4ece\u5c5e\u5355\u4f4d\u2026\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u4f5c\u793e\u3001\u5408\u4f5c\u793e\u8054\u76df<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u6295\u8d44\u6cd5\u548c\u5546\u6cd5\u89c4\u5b9a\u8bbe\u7acb\u7684\u7ec4\u7ec7\uff0c\u5305\u62ec\uff1a\u56fd\u5185\u6295\u8d44\u8005\u3001\u5916\u56fd\u6295\u8d44\u8005\uff08\u4e0d\u5305\u62ec\u4e2a\u4eba\u6295\u8d44\u8005\uff09\u3001\u5177\u6709\u5916\u5546\u6295\u8d44\u8d44\u672c\u7684\u7ecf\u6d4e\u7ec4\u7ec7\uff1b\u5916\u56fd\u8d38\u6613\u5546\u5728\u8d8a\u5357\u7684\u4ee3\u8868\u5904\u548c\u5206\u652f\u673a\u6784\uff1b\u5bf9\u5916\u8d38\u6613\u4fc3\u8fdb\u7ec4\u7ec7\u5728\u8d8a\u5357\u7684\u4ee3\u8868\u5904\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u7ec4\u7ec7\u3001\u793e\u4f1a\u653f\u6cbb\u7ec4\u7ec7\u3001\u793e\u4f1a\u653f\u6cbb\u4e13\u4e1a\u7ec4\u7ec7\u3001\u793e\u4f1a\u4e13\u4e1a\u7ec4\u7ec7\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u5171\u670d\u52a1\u5355\u4f4d\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u673a\u5173\u5b9e\u65bd\u4e0d\u5c5e\u4e8e\u5176\u56fd\u5bb6\u7ba1\u7406\u804c\u8d23\u8303\u56f4\u5185\u7684\u8fdd\u6cd5\u884c\u4e3a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u5185\u90e8\u4ef7\u683c\u5728\u5229\u6da6\u5206\u914d\u3001\u6210\u672c\u4f18\u5316\u548c\u73b0\u91d1\u6d41\u8c03\u8282\u65b9\u9762\u5e26\u6765\u8bf8\u591a\u76ca\u5904\uff0c\u4f46\u5982\u679c\u4f01\u4e1a\u5e94\u7528\u4e0d\u5f53\uff0c\u4e5f\u4f1a\u5e26\u6765\u8bf8\u591a\u98ce\u9669\u3002\u4e8b\u5b9e\u4e0a\uff0c\u8bb8\u591a\u5728\u8d8a\u5357\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u56e0\u8fdd\u53cd\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219\u800c\u88ab\u5f81\u6536\u7a0e\u6b3e\u6216\u5904\u4ee5\u9ad8\u989d\u7f5a\u6b3e\uff0c\u4ece\u800c\u5728\u8d22\u52a1\u548c\u58f0\u8a89\u65b9\u9762\u9020\u6210\u4e86\u4e25\u91cd\u540e\u679c\u3002\u56e0\u6b64\uff0c\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u4f7f\u7528\u5185\u90e8\u4ef7\u683c\u65f6\u53ca\u65e9\u8bc6\u522b\u98ce\u9669\uff0c\u662f\u4f01\u4e1a\u4e3b\u52a8\u5236\u5b9a\u5408\u89c4\u7b56\u7565\u3001\u6700\u5927\u7a0b\u5ea6\u51cf\u5c11\u635f\u5931\u7684\u91cd\u8981\u4e00\u6b65\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_ve_thue_va_phap_ly\"><\/span><b>\u7a0e\u52a1\u53ca\u6cd5\u5f8b\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u5185\u90e8\u5b9a\u4ef7\u4e0d\u9075\u5faa\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u4f9d\u636e\u72ec\u7acb\u4ea4\u6613\u7684\u6bd4\u8f83\u6570\u636e\u786e\u5b9a\u7a0e\u989d\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u591a\u5e74\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u62d6\u6b20\uff0c\u5e76\u88ab\u5904\u4ee5\u7f5a\u6b3e\u548c\u6ede\u7eb3\u91d1\uff0c\u9020\u6210\u5de8\u5927\u7684\u7ecf\u6d4e\u635f\u5931\u3002\u5bf9\u4e8e\u60c5\u8282\u4e25\u91cd\u7684\u6b3a\u8bc8\u884c\u4e3a\uff0c\u7a0e\u52a1\u673a\u5173\u751a\u81f3\u53ef\u80fd\u4f9d\u6cd5\u63d0\u8d77\u5211\u4e8b\u8bc9\u8bbc\u3002\u6839\u636e\u73b0\u884c\u6cd5\u4ee4\uff0c\u4e2a\u4eba\u6700\u9ad8\u7f5a\u6b3e\u4e3a1.5\u4ebf\u8d8a\u5357\u76fe\uff0c\u7ec4\u7ec7\u6700\u9ad8\u7f5a\u6b3e\u4e3a3\u4ebf\u8d8a\u5357\u76fe\u3002\u6b64\u5916\uff0c\u4f01\u4e1a\u8fd8\u53ef\u80fd\u88ab\u8feb\u505c\u6b62\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\uff0c\u6216\u88ab\u8981\u6c42\u9000\u8fd8\u56e0\u5728\u5173\u8054\u4ea4\u6613\u4ee5\u53ca\u5176\u4ed6\u4ea4\u6613\u4e2d\u4e0d\u5f53\u4f7f\u7528\u5185\u90e8\u5b9a\u4ef7\u800c\u83b7\u5f97\u7684\u5168\u90e8\u6536\u76ca\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_tai_chinh\"><\/span><b>\u91d1\u878d\u98ce\u9669\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e2d\u5185\u90e8\u5b9a\u4ef7\u4e0d\u51c6\u786e\uff0c\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u8bb0\u5f55\u4e0d\u5408\u7406\u7684\u6210\u672c\u6216\u865a\u5047\u5229\u6da6\uff0c\u4ece\u800c\u5bfc\u81f4\u8d22\u52a1\u62a5\u544a\u7f3a\u4e4f\u900f\u660e\u5ea6\u3002\u8fd9\u79cd\u60c5\u51b5\u8fd8\u4f1a\u9020\u6210\u96c6\u56e2\u5b50\u516c\u53f8\u4e4b\u95f4\u73b0\u91d1\u6d41\u5931\u8861\uff1a\u4e00\u4e9b\u5b50\u516c\u53f8\u5fc5\u987b\u627f\u62c5\u9ad8\u6602\u7684\u6210\u672c\uff0c\u800c\u53e6\u4e00\u4e9b\u5b50\u516c\u53f8\u5219\u4eab\u53d7\u4e0d\u6210\u6bd4\u4f8b\u7684\u5229\u6da6\u3002\u5c24\u5176\u662f\uff0c\u5f53\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u8c03\u6574\u65f6\uff0c\u4f01\u4e1a\u5c06\u4e0d\u5f97\u4e0d\u9762\u5bf9\u8ba1\u5212\u5916\u7684\u6210\u672c\uff0c\u76f4\u63a5\u5f71\u54cd\u5176\u6295\u8d44\u3001\u6269\u5f20\u548c\u957f\u671f\u589e\u957f\u6218\u7565\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_ve_uy_tin_hinh_anh_doanh_nghiep\"><\/span><b>\u58f0\u8a89\u548c\u4f01\u4e1a\u5f62\u8c61\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5b9a\u4ef7\u6848\u4ef6\u5f80\u5f80\u5f15\u53d1\u516c\u4f17\u548c\u5a92\u4f53\u7684\u5173\u6ce8\u3002\u8fdd\u89c4\u884c\u4e3a\u4e00\u65e6\u88ab\u53d1\u73b0\uff0c\u4f01\u4e1a\u5f88\u5bb9\u6613\u5931\u53bb\u80a1\u4e1c\u3001\u6295\u8d44\u8005\u548c\u6218\u7565\u5408\u4f5c\u4f19\u4f34\u7684\u4fe1\u4efb\u3002\u6b64\u5916\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u5c06\u4f01\u4e1a\u5217\u5165\u7279\u522b\u76d1\u63a7\u540d\u5355\uff0c\u5bfc\u81f4\u68c0\u67e5\u548c\u5ba1\u8ba1\u66f4\u52a0\u9891\u7e41\uff0c\u589e\u52a0\u884c\u653f\u8d1f\u62c5\uff0c\u8017\u8d39\u66f4\u591a\u8d44\u6e90\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_tuan_thu_chuan_quoc_te\"><\/span><b>\u9075\u5b88\u56fd\u9645\u6807\u51c6\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8de8\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u9519\u8bef\u5730\u5e94\u7528\u5185\u90e8\u4ef7\u683c\u53ef\u80fd\u4f1a\u4e0e\u56fd\u9645\u6807\u51c6\uff0c\u5c24\u5176\u662f\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u7684\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u51c6\u5219\u4ea7\u751f\u51b2\u7a81\u3002\u56e0\u6b64\uff0c\u5f53\u4e24\u4e2a\u56fd\u5bb6\u5bf9\u5408\u7406\u7684\u5185\u90e8\u4ef7\u683c\u6301\u6709\u4e0d\u540c\u770b\u6cd5\u65f6\uff0c\u4f01\u4e1a\u53ef\u80fd\u4f1a\u9677\u5165\u53cc\u91cd\u5f81\u7a0e\u7684\u98ce\u9669\u3002\u8fd9\u4e0d\u4ec5\u4f1a\u589e\u52a0\u7a0e\u6536\u6210\u672c\uff0c\u8fd8\u4f1a\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u62d3\u5c55\u5e02\u573a\u7684\u80fd\u529b\uff0c\u964d\u4f4e\u4f01\u4e1a\u7684\u7ade\u4e89\u529b\u548c\u5168\u7403\u53d1\u5c55\u6f5c\u529b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_nhan_doanh_nghiep_thuong_mac_sai_lam_khi_ap_dung_gia_noi_bo_trong_giao_dich_lien_ket\"><\/span><b>\u4f01\u4e1a\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u5185\u90e8\u4ef7\u683c\u65f6\u7ecf\u5e38\u72af\u9519\u8bef\u7684\u539f\u56e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5f80\u5f80\u7f3a\u4e4f\u72ec\u7acb\u5e02\u573a\u4e2d\u7c7b\u4f3c\u4ea4\u6613\u7684\u8db3\u591f\u4fe1\u606f\u6765\u786e\u5b9a\u4ef7\u683c\uff0c\u5728\u4e0d\u6bd4\u8f83\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u539f\u5219\u7684\u60c5\u51b5\u4e0b\uff0c\u5173\u8054\u4ea4\u6613\u4e2d\u5185\u90e8\u4ef7\u683c\u7684\u5e94\u7528\u5bb9\u6613\u51fa\u73b0\u8bef\u5dee\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u7406\u7531\u6000\u7591\u4f01\u4e1a\u5b58\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\u3002<\/span><\/p>\n<figure id=\"attachment_2068\" aria-describedby=\"caption-attachment-2068\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2068\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-nguyen-nhan-thuong-mac-phai-khi-ap-dung-gia-noi-bo-trong-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng nguy\u00ean nh\u00e2n th\u01b0\u1eddng m\u1eafc ph\u1ea3i khi \u00e1p d\u1ee5ng gi\u00e1 n\u1ed9i b\u1ed9 trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-nguyen-nhan-thuong-mac-phai-khi-ap-dung-gia-noi-bo-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-nguyen-nhan-thuong-mac-phai-khi-ap-dung-gia-noi-bo-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-nguyen-nhan-thuong-mac-phai-khi-ap-dung-gia-noi-bo-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-nguyen-nhan-thuong-mac-phai-khi-ap-dung-gia-noi-bo-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-nguyen-nhan-thuong-mac-phai-khi-ap-dung-gia-noi-bo-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2068\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u5185\u90e8\u4ef7\u683c\u7684\u5e38\u89c1\u9519\u8bef<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Xay_dung_chinh_sach_gia_noi_bo_chua_ro_rang_minh_bach\"><\/span><b>\u5efa\u7acb\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\u4e0d\u591f\u6e05\u6670\u900f\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5f88\u591a\u4f01\u4e1a\u4ecd\u7136\u6309\u7167\u6210\u5458\u4f01\u4e1a\u4e4b\u95f4\u7684\u534f\u8bae\u6267\u884c\u5185\u90e8\u5b9a\u4ef7\uff0c\u7f3a\u4e4f\u8bf4\u660e\u6027\u6587\u4ef6\u6216\u7edf\u4e00\u7684\u5b9a\u4ef7\u653f\u7b56\uff0c\u5bfc\u81f4\u4f01\u4e1a\u5728\u63a5\u53d7\u68c0\u67e5\u65f6\u65e0\u6cd5\u4e3e\u8bc1\u5176\u5408\u7406\u6027\uff0c\u5b58\u5728\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tap_trung_loi_ich_ngan_han\"><\/span><b>\u5173\u6ce8\u77ed\u671f\u5229\u76ca<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5f88\u591a\u4f01\u4e1a\u53ea\u6ce8\u91cd\u77ed\u671f\u5229\u76ca\uff0c\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5229\u7528\u5185\u90e8\u5b9a\u4ef7\u6765\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4f46\u8fd9\u79cd\u505a\u6cd5\u5f88\u5bb9\u6613\u5bfc\u81f4\u957f\u671f\u540e\u679c\uff0c\u4f8b\u5982\u6b20\u7a0e\u3001\u884c\u653f\u7f5a\u6b3e\u3001\u58f0\u8a89\u53d7\u635f\u4ee5\u53ca\u6295\u8d44\u8005\u4fe1\u5fc3\u4e27\u5931\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thieu_cap_nhat_quy_dinh_thue_va_chuan_muc_quoc_te\"><\/span><b>\u7f3a\u4e4f\u7a0e\u6536\u6cd5\u89c4\u548c\u56fd\u9645\u6807\u51c6\u7684\u66f4\u65b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u6b63\u65e5\u76ca\u878d\u5165\u56fd\u9645\uff0c\u53c2\u4e0e\u4e86\u4f17\u591a\u7a0e\u6536\u534f\u5b9a\u548c\u7ecf\u5408\u7ec4\u7ec7\u627f\u8bfa\uff0c\u8fd9\u5bfc\u81f4\u5173\u8054\u4ea4\u6613\u5185\u90e8\u4ef7\u683c\u7ba1\u7406\u7684\u89c4\u5b9a\u4e0d\u65ad\u53d8\u5316\u3002\u4f01\u4e1a\u672a\u80fd\u53ca\u65f6\u4e86\u89e3\u6700\u65b0\u60c5\u51b5\u6216\u7f3a\u4e4f\u6cd5\u5f8b\u4e13\u4e1a\u77e5\u8bc6\uff0c\u5bfc\u81f4\u7533\u62a5\u548c\u51c6\u5907\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u65f6\u51fa\u73b0\u9519\u8bef\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_giam_thieu_rui_ro_khi_su_dung_gia_noi_bo_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e2d\u4f7f\u7528\u5185\u90e8\u4ef7\u683c\u65f6\u964d\u4f4e\u98ce\u9669\u7684\u89e3\u51b3\u65b9\u6848<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6240\u5206\u6790\u98ce\u9669\u7684\u8d1f\u9762\u5f71\u54cd\uff0c\u4f01\u4e1a\u9700\u8981\u4ece\u4e00\u5f00\u59cb\u5c31\u5236\u5b9a\u9002\u5f53\u7684\u7ba1\u7406\u7b56\u7565\u3002\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5e94\u7528\u5185\u90e8\u5b9a\u4ef7\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u5408\u89c4\u8981\u6c42\uff0c\u4e5f\u662f\u786e\u4fdd\u900f\u660e\u5ea6\u4ee5\u53ca\u7ef4\u62a4\u4e0e\u7ba1\u7406\u673a\u6784\u548c\u5408\u4f5c\u4f19\u4f34\u7684\u4fe1\u4efb\u7684\u5173\u952e\u56e0\u7d20\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u98ce\u9669\u9632\u8303\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tuan_thu_nguyen_tac_gia_thi_truong_doc_lap_Arms_Length_Principle\"><\/span><b>\u9075\u5b88\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u6839\u636e\u7c7b\u4f3c\u7684\u5e02\u573a\u60c5\u51b5\u786e\u5b9a\u5185\u90e8\u4ef7\u683c\uff0c\u786e\u4fdd\u5176\u4e0e\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u76f8\u6bd4\u4e0d\u4f1a\u8fc7\u4f4e\u6216\u8fc7\u9ad8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219\u5df2\u5728\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548cOECD\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u53572022\u7684\u6307\u5bfc\u4e2d\u5f97\u5230\u660e\u786e\u89c4\u5b9a\uff0c\u8fd9\u662f\u89c4\u907f\u7a0e\u6536\u98ce\u9669\u7684\u91cd\u8981\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_minh_bach\"><\/span><b>\u5efa\u7acb\u900f\u660e\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6<\/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;\">\u4f30\u503c\u6982\u51b5\uff08<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-local-file\/\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u8110\u8840\u7ea2\u86cb\u767d<\/span><\/a><span style=\"font-weight: 400;\">) \u662f\u8bc1\u660e\u4f01\u4e1a\u5408\u89c4\u6027\u7684\u5de5\u5177\uff0c\u53ef\u964d\u4f4e\u68c0\u67e5\u548c\u6536\u6b3e\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u51c6\u5907\u7684\u6587\u4ef6\u5305\u62ec\uff1a\u516c\u53f8\u4fe1\u606f\u3001\u529f\u80fd\u5206\u6790-\u98ce\u9669-\u8d44\u4ea7\u3001\u6bd4\u8f83\u5206\u6790\u4ee5\u53ca\u76f8\u5173\u8d22\u52a1\u62a5\u544a\u3002\u5145\u5206\u7684\u51c6\u5907\u6709\u52a9\u4e8e\u964d\u4f4e\u7a0e\u52a1\u68c0\u67e5\u548c\u5ba1\u8ba1\u7684\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Tu_van_tu_chuyen_gia_trong_linh_vuc\"><\/span><b>\u6765\u81ea\u8be5\u9886\u57df\u4e13\u5bb6\u7684\u5efa\u8bae\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u79ef\u6781\u4e0e\u5728\u5173\u8054\u4ea4\u6613\u9886\u57df\u7ecf\u9a8c\u4e30\u5bcc\u7684\u7a0e\u52a1\u4e13\u5bb6\u548c\u5ba1\u8ba1\u5e08\u5408\u4f5c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e13\u5bb6\u5c06\u5e2e\u52a9\u4f01\u4e1a\u89e3\u91ca\u5173\u8054\u4ea4\u6613\u5185\u90e8\u4ef7\u683c\u5f62\u6210\u673a\u5236\uff0c\u5e76\u66f4\u65b0\u8d22\u653f\u90e8\u548c\u7ecf\u5408\u7ec4\u7ec7\u7684\u6700\u65b0\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u786e\u4fdd\u4f01\u4e1a\u4e0d\u4ec5\u9075\u5b88\u8d8a\u5357\u6cd5\u5f8b\u800c\u4e14\u7b26\u5408\u56fd\u9645\u6807\u51c6\uff0c\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\u7684\u4e00\u79cd\u65b9\u5f0f\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u5185\u90e8\u5b9a\u4ef7\u662f\u5fc5\u8981\u7684\u7ba1\u7406\u5de5\u5177\uff0c\u4f46\u5982\u679c\u63a7\u5236\u4e0d\u4e25\u683c\uff0c\u4e5f\u8574\u542b\u7740\u8bf8\u591a\u98ce\u9669\u3002\u4ece\u7a0e\u52a1\u3001\u6cd5\u5f8b\u5230\u54c1\u724c\u58f0\u8a89\uff0c\u4efb\u4f55\u5931\u8bef\u90fd\u53ef\u80fd\u8ba9\u4f01\u4e1a\u4ed8\u51fa\u9ad8\u6602\u4ee3\u4ef7\u3002\u56e0\u6b64\uff0c\u5728\u7a0e\u6536\u7ba1\u7406\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u9075\u5b88\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219\u3001\u5efa\u7acb\u900f\u660e\u7684\u8bb0\u5f55\u5e76\u5b9a\u671f\u5ba1\u67e5\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\u662f\u4e0d\u53ef\u6216\u7f3a\u7684\u63aa\u65bd\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u901a\u8fc7\u4e3b\u52a8\u54a8\u8be2\u4e13\u5bb6\u5e76\u53ca\u65f6\u66f4\u65b0\u65b0\u89c4\uff0c\u6709\u6548\u63a7\u5236\u4e86\u98ce\u9669\u3002\u8fd9\u4e5f\u662f\u6bcf\u4e2a\u4f01\u4e1a\u786e\u4fdd\u5408\u89c4\u5e76\u4fdd\u6301\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u5b89\u5168\u65b9\u5411\u3002\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6b63\u5728\u8003\u8651\u5ba1\u67e5\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\uff0c\u90a3\u4e48\u73b0\u5728\u6b63\u662f\u5f00\u59cb\u7684\u597d\u65f6\u673a\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\"><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>Gi\u00e1 n\u1ed9i b\u1ed9 trong giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf th\u00e0nh \u201ct\u00e2m \u0111i\u1ec3m\u201d ki\u1ec3m tra v\u00ec ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro v\u1ec1 thu\u1ebf, ph\u00e1p l\u00fd v\u00e0 uy t\u00edn doanh nghi\u1ec7p. N\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi truy thu thu\u1ebf, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2065,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2064","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\/2064","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=2064"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2064\/revisions"}],"predecessor-version":[{"id":2069,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2064\/revisions\/2069"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2065"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}