{"id":2070,"date":"2025-09-17T02:27:50","date_gmt":"2025-09-17T09:27:50","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2070"},"modified":"2025-09-17T02:34:45","modified_gmt":"2025-09-17T09:34:45","slug":"phong-tranh-an-dinh-thue-do-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/","title":{"rendered":"\u907f\u514d\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u8bc4\u4f30\u76847\u4e2a\u63aa\u65bd\u2014\u2014\u4f01\u4e1a\u9700\u8981\u7acb\u5373\u4e86\u89e3"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u907f\u514d\u7a0e\u52a1\u8bc4\u4f30\uff0c\u56e0\u4e3a <\/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;\"> \u4e00\u5bb6\u5728\u8d8a\u5357\u7684\u8de8\u56fd\u516c\u53f8\u5728\u5ba1\u8ba1\u4e2d\u53d1\u73b0\u5176\u4e0e\u6d77\u5916\u6bcd\u516c\u53f8\u7684\u4ea4\u6613\u5229\u6da6\u6c34\u5e73\u5f02\u5e38\uff0c\u8fd9\u662f\u4e00\u4e2a\u4ee3\u4ef7\u9ad8\u6602\u7684\u6559\u8bad\u3002\u7a0e\u52a1\u673a\u5173\u968f\u5373\u5f00\u59cb\u8bc4\u4f30\u7a0e\u6b3e\uff0c\u5bfc\u81f4\u5927\u91cf\u6b20\u7a0e\uff0c\u5e76\u6270\u4e71\u4e86\u6295\u8d44\u6269\u5f20\u8ba1\u5212\u3002\u8be5\u6848\u4f8b\u8868\u660e\uff0c\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u516c\u53f8\u9700\u8981\u4ece\u4e00\u5f00\u59cb\u5c31\u5236\u5b9a\u7b26\u5408\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u548c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6218\u7565\uff0c\u4ee5\u786e\u4fdd\u7a33\u5b9a\u53ef\u6301\u7eed\u7684\u8fd0\u8425\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Khai_niem_phong_tranh_thue_do_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u907f\u7a0e\u7684\u6982\u5ff5\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Vi_sao_doanh_nghiep_can_phong_tranh_thue_do_giao_dich_lien_ket\" >\u4f01\u4e1a\u4e3a\u4f55\u9700\u8981\u901a\u8fc7\u5173\u8054\u4ea4\u6613\u6765\u907f\u7a0e\uff1f\u00a0<\/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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Bao_ve_tai_chinh_doanh_nghiep\" >\u4fdd\u62a4\u4f01\u4e1a\u8d22\u52a1<\/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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Bao_ve_uy_tin_va_moi_quan_he_voi_doi_tac_nha_dau_tu\" >\u4fdd\u62a4\u4e0e\u5408\u4f5c\u4f19\u4f34\u548c\u6295\u8d44\u8005\u7684\u58f0\u8a89\u548c\u5173\u7cfb<\/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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Dam_bao_tuan_thu_phap_luat_va_chuan_quoc_te\" >\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u548c\u56fd\u9645\u6807\u51c6<\/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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Khung_phap_ly_ve_giao_dich_lien_ket_va_an_dinh_thue\" >\u5173\u8054\u4ea4\u6613\u53ca\u7a0e\u52a1\u8bc4\u4f30\u7684\u6cd5\u5f8b\u6846\u67b6<\/a><\/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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Nhung_truong_hop_khong_chu_dong_phong_tranh_an_dinh_thue_do_giao_dich_lien_ket\" >\u672a\u4e3b\u52a8\u89c4\u907f\u5173\u8054\u4ea4\u6613\u7eb3\u7a0e\u60c5\u5f62<\/a><\/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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Bien_phap_phong_tranh_bi_an_dinh_thue_do_giao_dich_lien_ket\" >\u907f\u514d\u56e0\u5173\u8054\u4ea4\u6613\u800c\u88ab\u5f81\u7a0e\u7684\u63aa\u65bd\u00a0<\/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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3\u00a0<\/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\/phong-tranh-an-dinh-thue-do-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=\"Khai_niem_phong_tranh_thue_do_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u907f\u7a0e\u7684\u6982\u5ff5<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u907f\u514d\u7a0e\u52a1\u8bc4\u4f30\uff0c\u56e0\u4e3a <\/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;\">\u662f\u4e00\u5957\u63aa\u65bd\u548c\u7b56\u7565\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u673a\u5173\u91cd\u65b0\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7eb3\u7a0e\u4e49\u52a1\u7684\u98ce\u9669\u3002\u8fd9\u5305\u62ec\u5efa\u7acb\u5b8c\u6574\u7684\u8bb0\u5f55\u3001\u5e94\u7528\u7ecf\u5408\u7ec4\u7ec7 (OECD) \u6807\u51c6\u4f30\u503c\u65b9\u6cd5\u3001\u4e25\u683c\u7684\u5185\u90e8\u63a7\u5236\u4ee5\u53ca\u53ca\u65f6\u66f4\u65b0\u6cd5\u5f8b\u6cd5\u89c4\u3002\u59a5\u5584\u5b9e\u65bd\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u51cf\u5c11\u6b20\u7a0e\u548c\u884c\u653f\u5904\u7f5a\uff0c\u5e76\u7ef4\u62a4\u6295\u8d44\u8005\u7684\u4fe1\u8a89\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_phong_tranh_thue_do_giao_dich_lien_ket\"><\/span><b>\u4f01\u4e1a\u4e3a\u4f55\u9700\u8981\u901a\u8fc7\u5173\u8054\u4ea4\u6613\u6765\u907f\u7a0e\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u4eca\uff0c\u4f01\u4e1a\u9762\u4e34\u7740\u6765\u81ea\u7a0e\u52a1\u673a\u5173\u7684\u5408\u89c4\u538b\u529b\uff0c\u5c24\u5176\u662f\u5728\u96c6\u56e2\u5185\u4f01\u4e1a\u4e4b\u95f4\u3001\u6bcd\u5b50\u516c\u53f8\u4e4b\u95f4\u53d1\u751f\u7684\u5173\u8054\u4ea4\u6613\u4e2d\u3002\u5982\u679c\u4e0d\u9075\u5faa\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u52a0\u5f81\u7a0e\u6b3e\uff0c\u5bfc\u81f4\u4f01\u4e1a\u9700\u8981\u7f34\u7eb3\u989d\u5916\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u884c\u653f\u7f5a\u6b3e\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/p>\n<figure id=\"attachment_2072\" aria-describedby=\"caption-attachment-2072\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2072\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-doanh-nghiep-can-phong-tranh-thue-do-giao-dich-lien-ket-.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u1ea7n ph\u00f2ng tr\u00e1nh thu\u1ebf do giao d\u1ecbch li\u00ean k\u1ebft\u00a0\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-doanh-nghiep-can-phong-tranh-thue-do-giao-dich-lien-ket-.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-doanh-nghiep-can-phong-tranh-thue-do-giao-dich-lien-ket--300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-doanh-nghiep-can-phong-tranh-thue-do-giao-dich-lien-ket--1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-doanh-nghiep-can-phong-tranh-thue-do-giao-dich-lien-ket--768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-doanh-nghiep-can-phong-tranh-thue-do-giao-dich-lien-ket--18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2072\" class=\"wp-caption-text\">\u4f01\u4e1a\u4e3a\u4f55\u9700\u8981\u901a\u8fc7\u5173\u8054\u4ea4\u6613\u6765\u907f\u7a0e\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u907f\u514d\u56e0\u5173\u8054\u4ea4\u6613\u800c\u5f81\u7a0e\u662f\u5b9e\u73b0\u4ee5\u4e0b\u76ee\u6807\u7684\u91cd\u8981\u4e00\u6b65\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bao_ve_tai_chinh_doanh_nghiep\"><\/span><b>\u4fdd\u62a4\u4f01\u4e1a\u8d22\u52a1<\/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\u7a81\u7136\u5f81\u7a0e\u3001\u7f5a\u6b3e\u548c\u5229\u606f\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u6301\u73b0\u91d1\u6d41\u7a33\u5b9a\uff0c\u6700\u5927\u9650\u5ea6\u964d\u4f4e\u5f71\u54cd\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u98ce\u9669<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Bao_ve_uy_tin_va_moi_quan_he_voi_doi_tac_nha_dau_tu\"><\/span><b>\u4fdd\u62a4\u4e0e\u5408\u4f5c\u4f19\u4f34\u548c\u6295\u8d44\u8005\u7684\u58f0\u8a89\u548c\u5173\u7cfb<\/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;\">\u7a0e\u52a1\u62a5\u544a\u900f\u660e\u7684\u4f01\u4e1a\u5c06\u589e\u52a0\u80a1\u4e1c\u3001\u5916\u56fd\u6295\u8d44\u8005\u548c\u5546\u4e1a\u4f19\u4f34\u7684\u4fe1\u4efb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u53cd\uff0c\u88ab\u5f81\u7a0e\u4f1a\u5bf9\u516c\u53f8\u5728\u5e02\u573a\u4e0a\u7684\u58f0\u8a89\u548c\u5f62\u8c61\u4ea7\u751f\u8d1f\u9762\u5f71\u54cd\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_va_chuan_quoc_te\"><\/span><b>\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u548c\u56fd\u9645\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9075\u5b88\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c OECD \u6307\u5357\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u5185\u90e8\u63a7\u5236\u5236\u5ea6\u548c\u900f\u660e\u7684\u4ea4\u6613\u4ef7\u683c\u8bb0\u5f55\u662f\u5408\u89c4\u7684\u8bc1\u660e\uff0c\u4e5f\u662f\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u65f6\u7684\u652f\u6301\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u907f\u514d\u56e0\u5173\u8054\u4ea4\u6613\u800c\u4ea7\u751f\u7684\u7a0e\u52a1\u8bc4\u4f30\u4e0d\u4ec5\u662f\u4e00\u9879\u6cd5\u5f8b\u8d23\u4efb\uff0c\u4e5f\u662f\u4e00\u9879\u91cd\u8981\u7684\u98ce\u9669\u7ba1\u7406\u7b56\u7565\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4fdd\u62a4\u8d22\u52a1\u3001\u58f0\u8a89\u5e76\u7ef4\u6301\u4e1a\u52a1\u8fd0\u8425\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_giao_dich_lien_ket_va_an_dinh_thue\"><\/span><b>\u5173\u8054\u4ea4\u6613\u53ca\u7a0e\u52a1\u8bc4\u4f30\u7684\u6cd5\u5f8b\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4f7f\u4f01\u4e1a\u80fd\u591f\u4e3b\u52a8\u907f\u514d\u56e0\u5173\u8054\u4ea4\u6613\u800c\u4ea7\u751f\u7684\u7a0e\u52a1\u8d1f\u62c5\uff0c\u7406\u89e3\u5e76\u5145\u5206\u8fd0\u7528\u6cd5\u5f8b\u6846\u67b6\u662f\u81f3\u5173\u91cd\u8981\u7684\u4e00\u6b65\u3002\u4ee5\u4e0b\u4e24\u4e2a\u6700\u91cd\u8981\u7684\u6cd5\u5f8b\u6765\u6e90\u662f\uff1a <\/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;\"> \u8d8a\u5357\u548c\u7ecf\u5408\u7ec4\u7ec7\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6307\u5bfc\u65b9\u9488\u3002\u4ee5\u4e0b\u662f\u5e2e\u52a9\u907f\u514d\u56e0\u5173\u8054\u65b9\u4ea4\u6613\u800c\u4ea7\u751f\u7a0e\u6536\u5f81\u7ba1\u7684\u6cd5\u5f8b\u6846\u67b6\u7684\u8be6\u7ec6\u6458\u8981\uff0c\u4ee5\u4fbf\u76f4\u89c2\u67e5\u770b\u548c\u4e3b\u52a8\u5e94\u7528\uff1a<\/span><\/p>\n<figure id=\"attachment_2073\" aria-describedby=\"caption-attachment-2073\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2073\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-phap-ly-ve-giao-dich-lien-ket-va-an-dinh-thue.jpg\" alt=\"Khung ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-phap-ly-ve-giao-dich-lien-ket-va-an-dinh-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-phap-ly-ve-giao-dich-lien-ket-va-an-dinh-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-phap-ly-ve-giao-dich-lien-ket-va-an-dinh-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-phap-ly-ve-giao-dich-lien-ket-va-an-dinh-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-phap-ly-ve-giao-dich-lien-ket-va-an-dinh-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2073\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u53ca\u7a0e\u52a1\u8bc4\u4f30\u7684\u6cd5\u5f8b\u6846\u67b6<\/figcaption><\/figure>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u7efc\u5408\u6cd5\u5f8b\u6846\u67b6\uff0c\u5e2e\u52a9\u907f\u514d\u56e0\u5173\u8054\u4ea4\u6613\u800c\u4ea7\u751f\u7684\u7a0e\u6536\u8bc4\u4f30\u3002<\/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>\u6807\u51c6\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76ee\u6807<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7f16\u5236\u8d22\u653f\u5e74\u5ea6\u5185\u53d1\u751f\u7684\u6bcf\u9879\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8be6\u7ec6\u62a5\u544a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5305\u62ec\u5408\u540c\u5185\u5bb9\u3001\u5b9a\u4ef7\u65b9\u6cd5\u3001\u5229\u6da6\u5206\u6790\u3001\u4e0e\u72ec\u7acb\u65b9\u7c7b\u4f3c\u4ea4\u6613\u7684\u5bf9\u6bd4\u8868\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bc1\u660e\u4ea4\u6613\u4ef7\u683c\u7b26\u5408\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u964d\u4f4e\u88ab\u7a0e\u52a1\u673a\u5173\u67e5\u7a0e\u7684\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6982\u8ff0\u516c\u53f8\u7ed3\u6784\u3001\u8de8\u5883\u4ea4\u6613\u3001\u5b9a\u4ef7\u653f\u7b56\u548c\u7a0e\u6536\u7b56\u7565\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u6574\u4f53\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u786e\u4fdd\u540c\u4e00\u96c6\u56e2\u5185\u516c\u53f8\u4e4b\u95f4\u4ea4\u6613\u4ef7\u683c\u7684\u5408\u7406\u6027\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a (CbCR)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u62a5\u544a\u6bcf\u4e2a\u56fd\u5bb6\u7684\u6536\u5165\u5206\u914d\u3001\u7a0e\u524d\u5229\u6da6\u548c\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bc6\u522b\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u548c\u7a0e\u6536\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63d0\u9ad8\u8d22\u52a1\u548c\u7a0e\u52a1\u4fe1\u606f\u7684\u900f\u660e\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u4ef7\u683c\u4f9d\u636e\u7684\u8bc1\u660e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4fdd\u5b58\u8bb0\u5f55\u3001\u6bd4\u8f83\u6570\u636e\u3001\u5229\u6da6\u7387\u3001\u5ba1\u8ba1\u62a5\u544a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bba\u8bc1\u4ea4\u6613\u4ef7\u683c\u7684\u5408\u7406\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6b20\u7a0e\u6216\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8fd0\u7528\u72ec\u7acb\u539f\u5219\uff08\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u4ef7\u683c\u5fc5\u987b\u4e0e\u72ec\u7acb\u65b9\u540c\u610f\u7684\u4ef7\u683c\u76f8\u5f53\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u4fdd\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9884\u9632\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u548c\u7a0e\u6536\u8bc4\u4f30\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6bd4\u8f83\u72ec\u7acb\u4ef7\u683c\uff08CUP\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6210\u672c\u52a0\u6210<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8f6c\u552e\u4ef7\u683c<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51c0\u5229\u6da6\u7387\uff08TNMM\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u5272<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9009\u62e9\u9002\u5408\u60a8\u7684\u4ea4\u6613\u7c7b\u578b\u548c\u884c\u4e1a\u7684\u65b9\u6cd5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6709\u8bc1\u636e\u53cd\u5bf9\u5f81\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e0e\u72ec\u7acb\u4ea4\u6613\u7684\u6bd4\u8f83<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6536\u96c6\u53c2\u8003\u6570\u636e\uff0c\u5206\u6790\u57fa\u51c6\u5e76\u6bd4\u8f83\u5229\u6da6\u548c\u5546\u4e1a\u72b6\u51b5\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bba\u8bc1\u4ea4\u6613\u4ef7\u683c\u7684\u5408\u7406\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u652f\u6301\u4f01\u4e1a\u907f\u514d\u56e0\u5173\u8054\u4ea4\u6613\u4ea7\u751f\u7684\u7a0e\u52a1\u8bc4\u4f30\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u603b\u4f53\u800c\u8a00\uff0c\u5168\u9762\u843d\u5b9e\u4e0a\u8868\u8981\u7d20\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u6709\u6548\u89c4\u907f\u5173\u8054\u4ea4\u6613\u4ea7\u751f\u7684\u7a0e\u52a1\u8d1f\u62c5\u3002\u4ece\u5efa\u7acb <\/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;\"> \u548c\u00a0 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u5229\u6da6\u7387\u62a5\u544a\uff08CbCR\uff09<\/span><\/a><span style=\"font-weight: 400;\">\u4ece\u91c7\u7528\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u786e\u5b9a\u4ef7\u683c\u548c\u6bd4\u8f83\u72ec\u7acb\u4ea4\u6613\uff0c\u6bcf\u4e00\u6b65\u90fd\u6709\u52a9\u4e8e\u63d0\u9ad8\u900f\u660e\u5ea6\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u6536\u98ce\u9669\uff0c\u5e76\u4fdd\u62a4\u4f01\u4e1a\u5728\u5e02\u573a\u4e0a\u7684\u58f0\u8a89\u3002\u540c\u6b65\u5b9e\u65bd\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u9075\u5b88\u6cd5\u5f8b\uff0c\u8fd8\u80fd\u5f3a\u5316\u5176\u7a0e\u6536\u98ce\u9669\u7ba1\u7406\u7b56\u7565\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u6cd5\u5f8b\u6846\u67b6\u540e\uff0c\u4f01\u4e1a\u53ef\u4ee5\u4e3b\u52a8\u907f\u514d\u56e0\u5173\u8054\u4ea4\u6613\u800c\u4ea7\u751f\u7684\u7a0e\u52a1\u8d1f\u62c5\u3002\u7531\u6b64\u53ef\u89c1\uff0c\u5168\u9762\u9075\u5b88\u6587\u4ef6\u3001\u91c7\u7528\u6b63\u786e\u7684\u4f30\u503c\u65b9\u6cd5\u4ee5\u53ca\u6570\u636e\u900f\u660e\u7684\u91cd\u8981\u6027\u3002\u4e3a\u4e86\u66f4\u597d\u5730\u7406\u89e3\u4e0d\u5408\u89c4\u7684\u540e\u679c\uff0c\u6211\u4eec\u4e0eMAN - Master Accountant Network\u4e00\u8d77\u56de\u987e\u4e86\u7a0e\u52a1\u673a\u5173\u53d1\u73b0\u7684\u4e00\u4e9b\u5b9e\u9645\u8fdd\u89c4\u884c\u4e3a\uff0c\u4ece\u800c\u4e3a\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u6c72\u53d6\u5b9d\u8d35\u7684\u7ecf\u9a8c\u6559\u8bad\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_khong_chu_dong_phong_tranh_an_dinh_thue_do_giao_dich_lien_ket\"><\/span><b>\u672a\u4e3b\u52a8\u89c4\u907f\u5173\u8054\u4ea4\u6613\u7eb3\u7a0e\u60c5\u5f62<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u603b\u7ed3\u4e86\u4f01\u4e1a\u53ef\u80fd\u56e0\u5173\u8054\u4ea4\u6613\u800c\u88ab\u7a0e\u52a1\u673a\u5173\u5f81\u7a0e\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a <\/b><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u6d89\u7a0e\u6848\u4ef6\u6458\u8981\u3002<\/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>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u8bf4\u660e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u4ef7\u683c\u4e0d\u9075\u5faa\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u8ba4\u5b9a\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u4ef7\u683c\u4f4e\u4e8e\u6216\u8005\u9ad8\u4e8e\u5e02\u573a\u4ef7\u683c\uff0c\u4ee5\u51cf\u5c11\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u8c03\u6574\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u589e\u503c\u7a0e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2019\u5e74\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff1b\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7ecf\u5408\u7ec4\u7ec7\u5173\u8054\u65b9\u4ea4\u6613\u51c6\u5219<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u8bc1\u660e\u6587\u4ef6\u7f3a\u5931\u6216\u4e0d\u6b63\u786e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u672a\u51c6\u5907\u6216\u8005\u672a\u5b8c\u6574\u51c6\u5907\u8bc1\u660e\u5173\u8054\u4ea4\u6613\u4ef7\u503c\u7684\u6587\u4ef6\uff08\u4f8b\u5982\uff1a\u6bd4\u8f83\u4ef7\u683c\u5206\u6790\u62a5\u544a\u3001\u4f30\u4ef7\u65b9\u6cd5\u7b49\uff09\uff0c\u5c06\u6309\u7167\u7a0e\u52a1\u673a\u5173\u7684\u4f30\u8ba1\u4ef7\u503c\u5f81\u7a0e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c13\u6761<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8054\u8425\u4ea4\u6613\u4e0d\u7b26\u5408\u6807\u51c6\u5229\u6da6\u7387<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u7684\u5b9e\u9645\u5229\u6da6\u4e0e\u884c\u4e1a\u6807\u51c6\u5229\u6da6\uff08\u5982\u51c0\u5229\u6da6\u3001\u603b\u8d44\u4ea7\u6536\u76ca\u7387\u3001\u51c0\u5229\u6da6\u51c0\u989d\uff09\u76f8\u5dee\u8fc7\u5927\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u91c7\u7528\u4e0e\u72ec\u7acb\u516c\u53f8\u6bd4\u8f83\u7684\u65b9\u6cd5\u786e\u5b9a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7ecf\u5408\u7ec4\u7ec7\u6307\u5357<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6d89\u53ca\u65e0\u5f62\u8d44\u4ea7\u4f30\u503c\u4e0d\u5408\u7406\u7684\u5173\u8054\u4ea4\u6613<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5bf9\u672a\u4f5c\u4ef7\u6216\u8005\u5c11\u62a5\u7684\u5546\u6807\u3001\u4e13\u5229\u3001\u8f6f\u4ef6\u3001\u6280\u672f\u79d8\u5bc6\u7b49\u65e0\u5f62\u8d44\u4ea7\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u6309\u7167\u6838\u5b9a\u7684\u4ef7\u503c\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u635f\u5931\u8f6c\u79fb\u6216\u8f6c\u79fb\u5b9a\u4ef7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6bcd\u516c\u53f8\u4e0e\u5b50\u516c\u53f8\u3001\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u4e3a\u4f18\u5316\u7a0e\u52a1\u800c\u5411\u5883\u5916\u8f6c\u79fb\u5229\u6da6\u7684\u884c\u4e3a\uff0c\u4e00\u65e6\u88ab\u7a0e\u52a1\u673a\u5173\u53d1\u73b0\uff0c\u53ef\u80fd\u88ab\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u6536\u5f81\u7ba1\u6cd5\u3001\u7ecf\u5408\u7ec4\u7ec7\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8fdb\u884c\u201c\u975e\u5b9e\u8d28\u6027\u201d\u4ea4\u6613<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5982\u679c\u5173\u8054\u4ea4\u6613\u7eaf\u7cb9\u662f\u4e3a\u4e86\u907f\u7a0e\uff0c\u6ca1\u6709\u771f\u5b9e\u7684\u7ecf\u6d4e\u6216\u5546\u4e1a\u57fa\u7840\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u5ba3\u5e03\u8be5\u4ea4\u6613\u65e0\u6548\u5e76\u5f81\u7a0e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4ece\u4ee5\u4e0a\u6848\u4f8b\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u8054\u4ea4\u6613\u5f81\u7a0e\u4e0d\u4ec5\u4f34\u968f\u7740\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u884c\u653f\u7f5a\u6b3e\u3001\u6ede\u7eb3\u91d1\u7b49\u98ce\u9669\uff0c\u56e0\u6b64\uff0c\u89c4\u907f\u5173\u8054\u4ea4\u6613\u5f81\u7a0e\u662f\u4f01\u4e1a\u4f9d\u6cd5\u5408\u89c4\u3001\u4fdd\u6301\u5e02\u573a\u7ade\u4e89\u4f18\u52bf\u7684\u51b3\u5b9a\u6027\u56e0\u7d20\u3002<\/span><\/p>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> G\u516c\u53f8\u5411\u6bcd\u516c\u53f8\u79df\u7528\u5382\u623f\uff0c\u79df\u91d1\u4e3a5000\u4e07\/\u6708\uff0c\u4f46\u5e02\u573a\u4e0a\u7b49\u503c\u7684\u79df\u91d1\u4e3a8000\u4e07\/\u6708\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0e\u5e02\u573a\u4ef7\u683c\u76f8\u6bd4\uff0c\u4f4e\u79df\u91d1\u53ef\u4ee5\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u3002G\u516c\u53f8\u6ca1\u6709\u51c6\u5907\u79df\u91d1\u4ef7\u683c\u6bd4\u8f83\u8bb0\u5f55\uff0c\u4e5f\u65e0\u6cd5\u8bc1\u660e\u5b58\u5728\u4efb\u4f55\u4ee5\u4f4e\u4ef7\u79df\u8d41\u7684\u7279\u6b8a\u4f18\u60e0\u6761\u4ef6\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7ed3\u679c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u79df\u91d1\u5dee\u4ef7\u4e3a3000\u4e07\/\u6708\uff0c\u52191\u5e74\u7684\u603b\u6210\u672c\u4e3a3.6\u4ebf\uff0c\u91cd\u65b0\u8ba4\u5b9a\u4e3a\u8d85\u989d\u8d39\u7528\uff0c\u4ece\u800c\u51cf\u5c11\u6709\u6548\u8d39\u7528\uff0c\u589e\u52a0\u5e94\u7a0e\u5229\u6da6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcf\u5e74\u6b20\u7a0e7200\u4e07\uff0c\u5e76\u9644\u52a0\u8fdd\u89c4\u7f5a\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bien_phap_phong_tranh_bi_an_dinh_thue_do_giao_dich_lien_ket\"><\/span><b>\u907f\u514d\u56e0\u5173\u8054\u4ea4\u6613\u800c\u88ab\u5f81\u7a0e\u7684\u63aa\u65bd\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u907f\u514d\u56e0\u5173\u8054\u4ea4\u6613\u800c\u4ea7\u751f\u7684\u7a0e\u52a1\u8d1f\u62c5\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u9700\u8981\u5177\u5907\u5408\u89c4\u610f\u8bc6\uff0c\u8fd8\u9700\u8981\u90e8\u7f72\u4e00\u5957\u5168\u9762\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u4ece\u6587\u4ef6\u51c6\u5907\u3001\u4f30\u503c\u65b9\u6cd5\u9009\u62e9\u5230\u5185\u90e8\u63a7\u5236\u548c\u6570\u636e\u900f\u660e\u5ea6\u3002\u8fd9\u4e9b\u63aa\u65bd\u4e0d\u4ec5\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u548c\u8d22\u52a1\u98ce\u9669\uff0c\u8fd8\u80fd\u63d0\u5347\u4f01\u4e1a\u5728\u6295\u8d44\u8005\u548c\u7ba1\u7406\u673a\u6784\u773c\u4e2d\u7684\u58f0\u8a89\u3002\u4e0b\u8868\u5217\u51fa\u4e86\u4f01\u4e1a\u9700\u8981\u5173\u6ce8\u7684\u5173\u952e\u6b65\u9aa4\u3002<\/span><\/p>\n<figure id=\"attachment_2074\" aria-describedby=\"caption-attachment-2074\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2074\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-bien-phai-phong-tranh-an-dinh-thue-do-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng bi\u1ec7n ph\u1ea3i ph\u00f2ng tr\u00e1nh \u1ea5n \u0111\u1ecbnh thu\u1ebf do giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-bien-phai-phong-tranh-an-dinh-thue-do-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-bien-phai-phong-tranh-an-dinh-thue-do-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-bien-phai-phong-tranh-an-dinh-thue-do-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-bien-phai-phong-tranh-an-dinh-thue-do-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-bien-phai-phong-tranh-an-dinh-thue-do-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2074\" class=\"wp-caption-text\">\u907f\u514d\u5173\u8054\u4ea4\u6613\u5f81\u7a0e\u7684\u63aa\u65bd<\/figcaption><\/figure>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u907f\u514d\u56e0\u5173\u8054\u4ea4\u6613\u800c\u4ea7\u751f\u7684\u7a0e\u52a1\u8bc4\u4f30\u7684\u63aa\u65bd\u3002<\/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>\u907f\u514d\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u8bc4\u4f30\u7684\u63aa\u65bd<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u8bf4\u660e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9e\u9645\u597d\u5904<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9075\u5b88\u81ea\u4e3b\u5e02\u573a\u4ef7\u683c\u539f\u5219\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u901a\u8fc7\u4e0e\u7c7b\u4f3c\u72ec\u7acb\u4ea4\u6613\u8fdb\u884c\u6bd4\u8f83\uff0c\u6b63\u786e\u5e94\u7528 OECD \u65b9\u6cd5\uff08CUP\u3001RPM\u3001CPM\u3001TNMM\u3001PSM\uff09\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u964d\u4f4e\u7a0e\u52a1\u673a\u5173\u62d2\u7edd\u4ea4\u6613\u4ef7\u683c\u548c\u8bc4\u4f30\u7a0e\u6b3e\u7684\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u51c6\u5907\u5e76\u4fdd\u5b58\u5b8c\u6574\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5305\u62ec\uff1a\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u56fd\u5bb6\u6982\u51b5\uff08Local File\uff09\u3001\u5168\u7403\u6982\u51b5\uff08Master File\uff09\u3001\u8de8\u56fd\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u63a5\u53d7\u68c0\u67e5\u6216\u5ba1\u67e5\u65f6\uff0c\u5c55\u73b0\u900f\u660e\u5ea6\u548c\u5145\u5206\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8fdb\u884c\u6bd4\u8f83\u5206\u6790\u5e76\u5b9a\u671f\u66f4\u65b0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5b9a\u671f\u5ba1\u67e5\u5229\u6da6\u7387\uff0c\u4e0e\u5e02\u573a\u6570\u636e\u8fdb\u884c\u6bd4\u8f83\uff0c\u66f4\u65b0\u884c\u4e1a\u6ce2\u52a8\uff0c\u907f\u514d\u4e0e\u72ec\u7acb\u4f01\u4e1a\u76f8\u6bd4\u51fa\u73b0\u8f83\u5927\u5dee\u5f02\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e2e\u52a9\u4f01\u4e1a\u53ca\u65f6\u8c03\u6574\u5185\u90e8\u4ef7\u683c\uff0c\u4e3b\u52a8\u89c4\u907f\u5173\u8054\u4ea4\u6613\u4ea7\u751f\u7684\u7a0e\u52a1\u8d1f\u62c5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e25\u683c\u7ba1\u7406\u65e0\u5f62\u8d44\u4ea7\u5173\u8054\u4ea4\u6613<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6309\u7167\u56fd\u9645\u6807\u51c6\u5bf9\u54c1\u724c\u3001\u7248\u6743\u3001\u4e13\u5229\u7b49\u8fdb\u884c\u4f30\u503c\uff0c\u5e76\u62e5\u6709\u72ec\u7acb\u7684\u8bc4\u4f30\u8bc1\u4e66\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u907f\u514d\u88ab\u7a0e\u52a1\u673a\u5173\u91cd\u65b0\u8bc4\u4f30\u5f81\u6536\u7684\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5728\u96c6\u56e2\u5185\u90e8\u5efa\u7acb\u900f\u660e\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9881\u5e03\u660e\u786e\u7684\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u89c4\u5b9a\u548c\u539f\u5219\uff0c\u5e76\u7edf\u4e00\u9002\u7528\u4e8e\u6210\u5458\u516c\u53f8\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u63d0\u9ad8\u6807\u51c6\uff0c\u51cf\u5c11\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u7591\u8651\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6280\u672f\u5e94\u7528\u53ca\u4e13\u4e1a\u54a8\u8be2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f7f\u7528\u6570\u636e\u5206\u6790\u5e94\u7528\u7a0b\u5e8f\uff0c\u7ed3\u5408\u7a0e\u52a1 - \u5ba1\u8ba1 - \u6cd5\u5f8b\u4e13\u5bb6\u7684\u5efa\u8bae\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u63d0\u9ad8\u51c6\u786e\u6027\u5e76\u521b\u5efa\u8bc1\u636e\u4ee5\u5728\u7a0e\u52a1\u7ea0\u7eb7\u4e2d\u4fdd\u62a4\u4f01\u4e1a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e0e\u7a0e\u52a1\u673a\u5173\u5b9e\u65bd\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u767b\u8bb0\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff0c\u63d0\u524d\u7ea6\u5b9a\u5173\u8054\u4ea4\u6613\u7684\u5b9a\u4ef7\u65b9\u6cd5\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6700\u5927\u7a0b\u5ea6\u964d\u4f4e\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u6709\u6548\u671f\u5185\u7684\u7a0e\u52a1\u8bc4\u4f30\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4ece\u4ee5\u4e0a\u63aa\u65bd\u53ef\u4ee5\u770b\u51fa\uff0c\u907f\u514d\u56e0\u5173\u8054\u4ea4\u6613\u800c\u4ea7\u751f\u7684\u7a0e\u52a1\u8d1f\u62c5\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u4e5f\u662f\u8d22\u52a1\u4fdd\u62a4\u7684\u5173\u952e\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5f81\u7a0e\u98ce\u9669\uff0c\u5e76\u5728\u7ba1\u7406\u673a\u6784\u548c\u6295\u8d44\u8005\u773c\u4e2d\u6811\u7acb\u4fe1\u8a89\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u673a\u5173\u65e5\u76ca\u52a0\u5f3a\u7ba1\u7406\u7684\u80cc\u666f\u4e0b\uff0c\u4f01\u4e1a\u9700\u8981\u79ef\u6781\u4e3b\u52a8\u5730\u91c7\u53d6\u63aa\u65bd\u89c4\u907f\u5173\u8054\u4ea4\u6613\u7a0e\u6536\uff0c\u4ee5\u7ef4\u62a4\u8d22\u52a1\u5229\u76ca\uff0c\u786e\u4fdd\u4f01\u4e1a\u4f9d\u6cd5\u5408\u89c4\uff0c\u5b9e\u73b0\u53ef\u6301\u7eed\u53d1\u5c55\u3002\u4ea4\u6613\u900f\u660e\u5ea6\u3001\u6709\u6548\u7684\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u4ee5\u53ca\u5efa\u7acb\u5173\u8054\u4ea4\u6613\u7a0e\u6536\u89c4\u907f\u4f53\u7cfb\u662f\u4e0d\u53ef\u6216\u7f3a\u7684\u57fa\u7840\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6b63\u5728\u5bfb\u627e\u5408\u4f5c\u4f19\u4f34\u6765\u66f4\u65b0\u77e5\u8bc6\u3001\u5206\u4eab\u5b9e\u8df5\u7ecf\u9a8c\u5e76\u83b7\u5f97\u4e13\u5bb6\u7684\u6df1\u5165\u652f\u6301\uff0cMAN \u2013 Master Accountant Network \u5c06\u662f\u4e00\u4e2a\u53ef\u9760\u7684\u9009\u62e9\u3002\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1a <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>MAN \u7f16\u8f91\u59d4\u5458\u4f1a \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u00f2ng tr\u00e1nh \u1ea5n \u0111\u1ecbnh thu\u1ebf do giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u00e0i h\u1ecdc \u0111\u1eaft gi\u00e1 cho m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam khi b\u1ecb ki\u1ec3m to\u00e1n ph\u00e1t hi\u1ec7n m\u1ee9c l\u1ee3i nhu\u1eadn b\u1ea5t th\u01b0\u1eddng trong giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i. Sau \u0111\u00f3, c\u01a1 quan thu\u1ebf \u0111\u00e3 ti\u1ebfn h\u00e0nh \u1ea5n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2071,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2070","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\/2070","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=2070"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2070\/revisions"}],"predecessor-version":[{"id":2076,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2070\/revisions\/2076"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2071"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}