{"id":2092,"date":"2025-09-19T03:20:44","date_gmt":"2025-09-19T10:20:44","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2092"},"modified":"2025-09-19T03:20:44","modified_gmt":"2025-09-19T10:20:44","slug":"xu-ly-sai-pham-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/xu-ly-sai-pham-giao-dich-lien-ket\/","title":{"rendered":"\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\uff1a2025\u5e74\u4f01\u4e1a\u5fc5\u987b\u91c7\u53d6\u76845\u4e2a\u6b65\u9aa4"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u53ca\u65f6\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u6709\u52a9\u4e8e\u4f01\u4e1a\u786e\u4fdd\u4ea4\u6613\u900f\u660e\u3001\u4f9d\u6cd5\u5408\u89c4\uff0c\u5e76\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u98ce\u9669\u3002\u5373\u4f7f\u662f\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u5c0f\u9519\u8bef\uff0c\u4e5f\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u9762\u4e34\u7a0e\u6b3e\u62d6\u6b20\u548c\u884c\u653f\u5904\u7f5a\u3002\u672c\u6587\u5c06\u6307\u5bfc\u60a8\u5982\u4f55\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u4ee5\u53ca\u5982\u4f55\u514b\u670d\u8fd9\u4e9b\u8fdd\u89c4\u884c\u4e3a\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u4fdd\u6301\u4e3b\u52a8\u6027\u3002\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Xu_ly_sai_pham_trong_giao_dich_lien_ket_la_gi\" >\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u5904\u7406\u5982\u4f55\uff1f<\/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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Tam_quan_trong_cua_xu_ly_sai_pham_giao_dich_lien_ket\" >\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u7684\u91cd\u8981\u6027<\/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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Tuan_thu_phap_luat_va_giam_rui_ro_thue\" >\u9075\u5b88\u6cd5\u5f8b\u5e76\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669<\/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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Bao_ve_uy_tin_doanh_nghiep\" >\u4fdd\u62a4\u5546\u4e1a\u58f0\u8a89\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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Toi_uu_hoa_quan_tri_rui_ro_va_noi_bo\" >\u4f18\u5316\u98ce\u9669\u548c\u5185\u90e8\u7ba1\u7406<\/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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Nang_cao_hieu_qua_tai_chinh_va_chien_luoc_kinh_doanh\" >\u6539\u5584\u8d22\u52a1\u4e1a\u7ee9\u548c\u4e1a\u52a1\u6218\u7565<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xu-ly-sai-pham-giao-dich-lien-ket\/#Nhung_truong_hop_sai_pham_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u6848\u4ef6<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xu-ly-sai-pham-giao-dich-lien-ket\/#So_lieu_canh_tinh\" >\u8b66\u62a5\u6570\u636e<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xu-ly-sai-pham-giao-dich-lien-ket\/#Can_cu_phap_ly_va_chuan_muc_ap_dung_xu_ly_sai_pham_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u5904\u7406\u7684\u6cd5\u5f8b\u4f9d\u636e\u53ca\u9002\u7528\u6807\u51c6<\/a><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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Nghi_dinh_1322020ND-CP\" >\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u00a0<\/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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Luat_thue_thu_nhap_doanh_nghiep\" >\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xu-ly-sai-pham-giao-dich-lien-ket\/#Huong_dan_quoc_te_OECD\" >OECD \u56fd\u9645\u51c6\u5219\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xu-ly-sai-pham-giao-dich-lien-ket\/#Quy_trinh_cac_buoc_xu_ly_sai_pham_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u5904\u7406\u7a0b\u5e8f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xu-ly-sai-pham-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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xu-ly-sai-pham-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=\"Xu_ly_sai_pham_trong_giao_dich_lien_ket_la_gi\"><\/span><b>\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u5904\u7406\u5982\u4f55\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fdd\u89c4\u5904\u7406 <\/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\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u3001\u4fdd\u62a4\u58f0\u8a89\u548c\u8d22\u52a1\u72b6\u51b5\u7684\u91cd\u8981\u4e00\u6b65\u3002\u5173\u8054\u65b9\u4ea4\u6613\u662f\u6307\u5173\u8054\u65b9\u4e4b\u95f4\u53d1\u751f\u7684\u4ea4\u6613\uff0c\u4f8b\u5982\u6bcd\u516c\u53f8\u4e0e\u5b50\u516c\u53f8\u4e4b\u95f4\uff0c\u6216\u540c\u4e00\u80a1\u4e1c\u96c6\u56e2\u5185\u516c\u53f8\u4e4b\u95f4\u7684\u4ea4\u6613\u3002\u8fd9\u4e9b\u4ea4\u6613\u53ef\u80fd\u5305\u62ec\uff1a\u5546\u54c1\u4e70\u5356\u3001\u670d\u52a1\u63d0\u4f9b\u3001\u65e0\u5f62\u8d44\u4ea7\u8f6c\u8ba9\u3001\u5185\u90e8\u8d22\u52a1\u652f\u6301\u6216\u590d\u6742\u7684\u5229\u6da6\u4ea4\u6613\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_xu_ly_sai_pham_giao_dich_lien_ket\"><\/span><b>\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u7684\u91cd\u8981\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5904\u7406\u5173\u8054\u65b9\u4ea4\u6613\u662f\u5e2e\u52a9\u4f01\u4e1a\u4fdd\u6301\u8fd0\u8425\u900f\u660e\u3001\u9075\u5b88\u6cd5\u5f8b\u5e76\u7ef4\u62a4\u5176\u5e02\u573a\u58f0\u8a89\u7684\u51b3\u5b9a\u6027\u56e0\u7d20\u3002\u5728\u5f53\u4eca\u7684\u5546\u4e1a\u73af\u5883\u4e2d\uff0c\u5173\u8054\u65b9\uff08\u4f8b\u5982\u6bcd\u516c\u53f8\u4e0e\u5b50\u516c\u53f8\uff0c\u6216\u62e5\u6709\u540c\u4e00\u80a1\u4e1c\u96c6\u56e2\u7684\u516c\u53f8\uff09\u4e4b\u95f4\u7684\u4ea4\u6613\u53ef\u80fd\u6d89\u53ca\u5546\u54c1\u7684\u4e70\u5356\u3001\u670d\u52a1\u7684\u63d0\u4f9b\u3001\u65e0\u5f62\u8d44\u4ea7\u7684\u8f6c\u8ba9\u6216\u5185\u90e8\u8d22\u52a1\u652f\u6301\u3002\u5982\u679c\u4e0d\u4e25\u683c\u63a7\u5236\uff0c\u8fd9\u4e9b\u4ea4\u6613\u53ef\u80fd\u4f1a\u5bfc\u81f4\u7a0e\u52a1\u3001\u4f30\u503c\u548c\u6210\u672c\u786e\u8ba4\u65b9\u9762\u7684\u8fdd\u89c4\u884c\u4e3a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u6709\u52a9\u4e8e\u4f01\u4e1a\u5b9e\u73b0\u8bb8\u591a\u91cd\u8981\u5229\u76ca\uff1a\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tuan_thu_phap_luat_va_giam_rui_ro_thue\"><\/span><b>\u9075\u5b88\u6cd5\u5f8b\u5e76\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u5904\u7406\u4e0d\u53ca\u65f6\uff0c\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u8bf8\u591a\u4e25\u91cd\u540e\u679c\u3002\u56e0\u6b64\uff0c\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u4ea4\u6613\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u907f\u514d\u7a0e\u52a1\u673a\u5173\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u3001\u884c\u653f\u7f5a\u6b3e\u6216\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Bao_ve_uy_tin_doanh_nghiep\"><\/span><b>\u4fdd\u62a4\u5546\u4e1a\u58f0\u8a89\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u4e0d\u4ec5\u6709\u52a9\u4e8e\u9075\u5b88\u6cd5\u5f8b\uff0c\u800c\u4e14\u53ef\u4ee5\u5e26\u6765\u8bb8\u591a\u660e\u663e\u7684\u597d\u5904\uff0c\u5177\u4f53\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u65e6\u53d1\u73b0\u8fdd\u89c4\u884c\u4e3a\uff0c\u5c06\u76f4\u63a5\u5f71\u54cd\u6295\u8d44\u8005\u3001\u5408\u4f5c\u4f19\u4f34\u548c\u5ba2\u6237\u7684\u4fe1\u4efb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ca\u65f6\u5904\u7406\u4f53\u73b0\u4e86\u900f\u660e\u5ea6\uff0c\u63d0\u9ad8\u4e86\u54c1\u724c\u4ef7\u503c\u548c\u516c\u53f8\u6cbb\u7406\u58f0\u8a89\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_quan_tri_rui_ro_va_noi_bo\"><\/span><b>\u4f18\u5316\u98ce\u9669\u548c\u5185\u90e8\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u9075\u5b88\u6cd5\u5f8b\u3001\u7ef4\u62a4\u58f0\u8a89\u4e4b\u5916\uff0c\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u8fd8\u80fd\u7ed9\u4f01\u4e1a\u5e26\u6765\u4e24\u5927\u7a81\u51fa\u4ef7\u503c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e2e\u52a9\u4f01\u4e1a\u53d1\u73b0\u5185\u90e8\u63a7\u5236\u6d41\u7a0b\u4e2d\u7684\u6f0f\u6d1e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5236\u5b9a\u63aa\u65bd\u9632\u6b62\u672a\u6765\u8fdd\u89c4\u884c\u4e3a\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6210\u672c\u548c\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_tai_chinh_va_chien_luoc_kinh_doanh\"><\/span><b>\u6539\u5584\u8d22\u52a1\u4e1a\u7ee9\u548c\u4e1a\u52a1\u6218\u7565<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u8fd8\u80fd\u7ed9\u8d22\u52a1\u7ba1\u7406\u5e26\u6765\u76f4\u63a5\u7684\u6548\u76ca\uff0c\u4e3b\u8981\u4f53\u73b0\u5728\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u51c6\u786e\u8bb0\u5f55\u6210\u672c\u548c\u6536\u5165\uff0c\u652f\u6301\u6218\u7565\u51b3\u7b56\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e2e\u52a9\u4f01\u4e1a\u5236\u5b9a\u8d22\u52a1\u548c\u6295\u8d44\u8ba1\u5212\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u4e0d\u4ec5\u662f\u4e00\u9879\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u53ef\u6301\u7eed\u7ecf\u8425\u3001\u4fdd\u62a4\u80a1\u4e1c\u5229\u76ca\u548c\u589e\u5f3a\u5e02\u573a\u7ade\u4e89\u5730\u4f4d\u7684\u91cd\u8981\u7b56\u7565\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_sai_pham_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u6848\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2094\" aria-describedby=\"caption-attachment-2094\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2094\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-sai-pham-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-sai-pham-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-sai-pham-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-sai-pham-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-sai-pham-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-sai-pham-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2094\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u6848\u4ef6<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u52a0\u76f4\u89c2\u3001\u7cfb\u7edf\u5730\u5c55\u793a\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u7684\u5e38\u89c1\u6848\u4f8b\uff0c\u4ee5\u4e0b\u5217\u51fa\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u7684\u5e38\u89c1\u6848\u4f8b\u6c47\u603b\u8868\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u5e38\u89c1\u6848\u4f8b\u6c47\u603b\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>\u8fdd\u89c4\u7c7b\u578b\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8ba4\u53ef\u7684\u8ff9\u8c61<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5546\u4e1a\u98ce\u9669<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08ARP\uff09<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e0e\u72ec\u7acb\u4f01\u4e1a\u76f8\u6bd4\uff0c\u5229\u6da6\u7387\u5dee\u5f02\u5f02\u5e38\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u6bd4\u8f83\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u9500\u552e\u4ef7\u683c\u6ca1\u6709\u5e02\u573a\u4f9d\u636e\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u8c03\u6574\u7684\u6536\u5165\u6216\u652f\u51fa\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6536\u53d6\u7a0e\u6b3e\u3001\u7f5a\u6b3e\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b6a\u66f2\u8d22\u52a1\u62a5\u544a\uff0c\u5f71\u54cd\u58f0\u8a89<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5408\u540c\u548c\u6587\u4ef6\u7f3a\u4e4f\u900f\u660e\u5ea6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5408\u540c\u5185\u5bb9\u4e0d\u8be6\u7ec6\uff0c\u4e49\u52a1\u548c\u4ef7\u683c\u57fa\u7840\u4e0d\u660e\u786e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53d1\u7968\u4e0e\u5b9e\u9645\u670d\u52a1\u4e0d\u7b26\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u989d\u5916\u7684\u201c\u4e8b\u4ef6\u540e\u201d\u8bb0\u5f55<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u89c6\u4e3a\u975e\u5b9e\u8d28\u6027\u4ea4\u6613\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u65e0\u6cd5\u8bc1\u660e\u4ea4\u6613\u6027\u8d28\u800c\u9762\u4e34\u88ab\u5904\u4ee5\u9ad8\u989d\u7f5a\u6b3e\u7684\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5229\u6da6\u8f6c\u79fb<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u670d\u52a1\u8d39\u3001\u5185\u90e8\u5229\u7387\u5f02\u5e38\u9ad8\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6216\u884c\u653f\u670d\u52a1\u96c6\u4e2d\u5728\u201c\u907f\u7a0e\u5929\u5802\u201d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f4e\u7a0e\u6536\u56fd\u5bb6\u7684\u516c\u53f8\u4eab\u53d7\u9ad8\u989d\u5229\u6da6\uff0c\u4f46\u6ca1\u6709\u5b9e\u9645\u7684\u7ecf\u6d4e\u6d3b\u52a8\u6216\u4ef7\u503c\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6839\u636e BEPS \u6807\u51c6\u8fdb\u884c\u68c0\u67e5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6536\u6b3e\u3001\u7f5a\u6b3e\u3001\u751a\u81f3\u8d77\u8bc9\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u900f\u660e\u5ea6\u964d\u4f4e\uff0c\u6295\u8d44\u8005\u4fe1\u5fc3\u4e27\u5931\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u672a\u5411\u7a0e\u52a1\u673a\u5173\u7533\u62a5\u6216\u8005\u7533\u62a5\u865a\u5047\u4fe1\u606f<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7f3a\u5c11\u4ea4\u6613\u58f0\u660e\u6216\u7533\u62a5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u548c\u7533\u62a5\u6570\u5b57\u4e0d\u4e00\u81f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6570\u636e\u4e0e\u76f8\u5173\u5408\u4f5c\u4f19\u4f34\u4e0d\u5339\u914d\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u884c\u653f\u7f5a\u6b3e\u53ca\u6536\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6df1\u5ea6\u68c0\u67e5\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u6b3a\u8bc8\u884c\u4e3a\u4e25\u91cd\uff0c\u53ef\u80fd\u4f1a\u63d0\u8d77\u5211\u4e8b\u8bc9\u8bbc\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4ece\u4e0a\u8868\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u867d\u7136\u7c7b\u578b\u5404\u5f02\uff0c\u4f46\u5176\u5171\u540c\u70b9\u5728\u4e8e\uff0c\u5b83\u4eec\u90fd\u4f1a\u7ed9\u4f01\u4e1a\u5e26\u6765\u7a0e\u6536\u3001\u7f5a\u6b3e\u548c\u58f0\u8a89\u635f\u5931\u7684\u98ce\u9669\u3002\u56e0\u6b64\uff0c\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u7684\u5904\u7406\u9700\u8981\u53ca\u65f6\u3001\u7cfb\u7edf\u5730\u8fdb\u884c\uff0c\u5e76\u5efa\u7acb\u5728\u575a\u5b9e\u7684\u6cd5\u5f8b\u57fa\u7840\u4e4b\u4e0a\u3002\u4e3b\u52a8\u5ba1\u67e5\u3001\u89c4\u8303\u6587\u4ef6\u5e76\u54a8\u8be2\u4e13\u5bb6\u610f\u89c1\u662f\u4f01\u4e1a\u7ef4\u62a4\u81ea\u8eab\u5229\u76ca\u3001\u5b9e\u73b0\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u6700\u4f73\u9014\u5f84\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"So_lieu_canh_tinh\"><\/span><b>\u8b66\u62a5\u6570\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">2024\u5e74\uff0c\u7a0e\u52a1\u90e8\u95e8\u5bf9919\u591a\u5bb6\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u8fdb\u884c\u4e86\u68c0\u67e5\uff0c\u5f81\u6536\u3001\u9000\u8fd8\u548c\u5904\u4ee5\u7f5a\u6b3e\u603b\u989d\u8fbe1.78\u4e07\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u90e8\u95e8\u8868\u793a\uff0c\u4e0a\u8ff0\u6570\u5b57\u8868\u660e\u4e86\u73b0\u884c\u5546\u4e1a\u5236\u5ea6\u4e2d\u8f6c\u8ba9\u5b9a\u4ef7\u95ee\u9898\u7684\u4e25\u91cd\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u53d7\u68c0\u67e5\u7684\u4f01\u4e1a\u4e2d\uff0c\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u5360\u6bd4\u5f88\u9ad8\uff0c\u5173\u8054\u4ea4\u6613\u98ce\u9669\u9690\u60a3\u8f83\u591a\u30022024\u5e74\uff0c\u5171\u68c0\u67e5\u3001\u5ba1\u67e5\u4e86253\u5bb6\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u5171\u6536\u7f34\u3001\u9000\u7f34\u3001\u7f5a\u6b3e9983.3\u4ebf\u8d8a\u5357\u76fe\uff0c\u5e94\u7a0e\u6536\u5165\u589e\u52a04.087\u4e07\u4ebf\u8d8a\u5357\u76fe\u3002\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_chuan_muc_ap_dung_xu_ly_sai_pham_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u5904\u7406\u7684\u6cd5\u5f8b\u4f9d\u636e\u53ca\u9002\u7528\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\uff0c\u9996\u5148\u8981\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\uff08\u6587\u4ef6\u89c4\u5b9a\u3001\u4f30\u503c\u65b9\u6cd5\u3001\u5904\u7f5a\u63aa\u65bd\uff09\uff0c\u5efa\u7acb\u9002\u5f53\u7684\u5185\u90e8\u63a7\u5236\u673a\u5236\uff0c\u5e76\u5145\u5206\u53d1\u6325\u5408\u683c\u5185\u90e8\u5ba1\u8ba1\u7684\u4e3e\u8bc1\u548c\u98ce\u9669\u8bc4\u4f30\u4f5c\u7528\u3002\u6240\u6709\u8fd9\u4e00\u5207\u90fd\u662f\u4e3a\u4e86\u964d\u4f4e\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u548c\u7f5a\u6b3e\u7684\u98ce\u9669\uff0c\u5e76\u7ef4\u62a4\u4f01\u4e1a\u58f0\u8a89\u3002<\/span><\/p>\n<figure id=\"attachment_2095\" aria-describedby=\"caption-attachment-2095\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2095\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Can-cu-phap-ly-va-chuan-muc-ap-dung-xu-ly-sai-pham-giao-dich-lien-ket.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng x\u1eed l\u00fd sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Can-cu-phap-ly-va-chuan-muc-ap-dung-xu-ly-sai-pham-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Can-cu-phap-ly-va-chuan-muc-ap-dung-xu-ly-sai-pham-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Can-cu-phap-ly-va-chuan-muc-ap-dung-xu-ly-sai-pham-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Can-cu-phap-ly-va-chuan-muc-ap-dung-xu-ly-sai-pham-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Can-cu-phap-ly-va-chuan-muc-ap-dung-xu-ly-sai-pham-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2095\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u5904\u7406\u7684\u6cd5\u5f8b\u4f9d\u636e\u53ca\u9002\u7528\u6807\u51c6<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u89c4\u5b9a\u3002\u660e\u786e\u4f01\u4e1a\u5efa\u7acb\u548c\u4fdd\u5b58\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u7684\u4e49\u52a1\uff0c\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u5728\u68c0\u67e5\u3001\u5ba1\u8ba1\u4e2d\u7684\u6743\u5229\u548c\u8d23\u4efb\u3002\u8fd9\u662f\u786e\u5b9a\u4f01\u4e1a\u5fc5\u987b\u5efa\u7acb\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u7684\u57fa\u7840\u6027\u6587\u4ef6\uff0c\u4e5f\u662f\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Luat_thue_thu_nhap_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4efb\u4f55\u5bf9\u5e94\u7a0e\u6536\u5165\u3001\u8d39\u7528\u6263\u9664\u57fa\u7840\u4ee5\u53ca\u7a0e\u52a1\u5904\u7406\u76f8\u5173\u89c4\u5b9a\u7684\u8c03\u6574\u90fd\u4f1a\u76f4\u63a5\u5f71\u54cd\u8fdd\u89c4\u5904\u7406\u3002\u6839\u636e\u56fd\u4f1a\u4e8e2025\u5e746\u670814\u65e5\u901a\u8fc7\u5e76\u4e8e2025\u5e7410\u67081\u65e5\u751f\u6548\u7684\u7b2c67\/2025\/QH15\u53f7\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\uff0c\u8be5\u7a0e\u6cd5\u91cd\u65b0\u89c4\u5b9a\u4e86\u7a0e\u7387\uff0c\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u5e76\u6b63\u786e\u6267\u884c\uff0c\u4ee5\u907f\u514d\u56e0\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u800c\u53d7\u5230\u5904\u7f5a\u3002\u52a0\u5165MAN - \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff0c\u4e86\u89e3\u6839\u636e\u8be5\u6cd5\u5236\u5b9a\u7684\u7a0e\u7387\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u6309\u7167\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7\u6267\u884c\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>\u7533\u8bf7\u5bf9\u8c61\/\u6761\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u58f0\u660e<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e00\u822c\u7a0e\u7387\uff08\u666e\u904d\u9002\u7528\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9664\u672c\u6cd5\u7b2c\u5341\u6761\u7b2c\u4e8c\u6b3e\u3001\u7b2c\u4e09\u6b3e\u3001\u7b2c\u56db\u6b3e\u89c4\u5b9a\u7684\u60c5\u51b5\u548c\u7b2c\u5341\u4e09\u6761\u89c4\u5b9a\u4eab\u53d7\u7a0e\u7387\u4f18\u60e0\u7684\u5bf9\u8c61\u5916\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u603b\u6536\u5165\u4f4e\u4e8e30\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u57fa\u51c6\u6536\u5165\u662f\u524d\u4e00\u7eb3\u7a0e\u671f\u7684\u6536\u5165\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5e74\u8425\u4e1a\u603b\u6536\u516530\u4ebf\u4ee5\u4e0a\u3001500\u4ebf\u4ee5\u4e0b\u7684\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u57fa\u51c6\u6536\u5165\u662f\u524d\u4e00\u7eb3\u7a0e\u671f\u7684\u6536\u5165\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u77f3\u6cb9\u548c\u5929\u7136\u6c14\u52d8\u63a2\u548c\u5f00\u91c7\u6d3b\u52a8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25% \u2013 50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u603b\u7406\u6839\u636e\u77f3\u6cb9\u5408\u540c\u7684\u5730\u7406\u4f4d\u7f6e\u3001\u5f00\u91c7\u6761\u4ef6\u548c\u77ff\u4ea7\u50a8\u91cf\u7b49\u56e0\u7d20\uff0c\u51b3\u5b9a\u5176\u9002\u7528\u7684\u5177\u4f53\u7a0e\u7387\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d44\u6e90\u52d8\u63a2\u548c\u5f00\u53d1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5982\u679c\u5728\u7279\u522b\u56f0\u96be\u5730\u533a\u77ff\u533a\u9762\u79ef\u8d85\u8fc770%\uff0c\u7a0e\u7387\u4e3a40%\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5176\u4e2d\uff0c\u7a0e\u7387\u7ec415%\u300117%\uff1a\u4e0d\u9002\u7528\u4e8e\u4f01\u4e1a\u4e3a\u5b50\u516c\u53f8\u6216\u5173\u8054\u516c\u53f8\uff0c\u4e14\u5173\u8054\u4f01\u4e1a\u4e0d\u5c5e\u4e8e\u7b26\u5408\u4f18\u60e0\u7a0e\u7387\u9002\u7528\u6761\u4ef6\u7684\u4f01\u4e1a\uff08\u6839\u636e2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c18\u6761\u7b2c4\u6b3e\uff09<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Huong_dan_quoc_te_OECD\"><\/span><b>OECD \u56fd\u9645\u51c6\u5219<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">OECD \u662f\u786e\u5b9a\u6bd4\u8f83\u65b9\u6cd5\u3001FAR\uff08\u529f\u80fd-\u8d44\u4ea7-\u98ce\u9669\uff09\u5206\u6790\u4ee5\u53ca\u7f16\u5236\u4e09\u7ea7\u6587\u4ef6\uff08\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u3001CbCR\uff09\u7684\u56fd\u9645\u53c2\u8003\u6807\u51c6\u3002\u5728\u5904\u7406\u8fdd\u89c4\u884c\u4e3a\u65f6\uff0c\u57fa\u51c6\u6d4b\u8bd5\u548c OECD \u65b9\u6cd5\u8bba\u53ef\u4ee5\u589e\u5f3a\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u7684\u8bf4\u670d\u529b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5145\u5206\u5206\u6790\u6cd5\u5f8b\u4f9d\u636e\u540e\uff0c\u4e0d\u53ca\u65f6\u6216\u4e0d\u7cfb\u7edf\u5730\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\uff0c\u5c06\u4f7f\u4f01\u4e1a\u9762\u4e34\u7a0e\u6536\u5f81\u7ba1\u3001\u6ede\u7eb3\u91d1\u4ee5\u53ca\u7ba1\u7406\u673a\u6784\u58f0\u8a89\u53d7\u635f\u7684\u98ce\u9669\u3002\u56e0\u6b64\uff0c\u4e0b\u4e00\u6b65\u4e0d\u5bb9\u5ffd\u89c6\u7684\u662f\u5982\u4f55\u4ee5\u4e25\u683c\u3001\u79d1\u5b66\u3001\u900f\u660e\u7684\u65b9\u5f0f\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_cac_buoc_xu_ly_sai_pham_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u5904\u7406\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2096\" aria-describedby=\"caption-attachment-2096\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2096\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-cac-buoc-xu-ly-sai-pham-giao-dich-lien-ket.jpg\" alt=\"Quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-cac-buoc-xu-ly-sai-pham-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-cac-buoc-xu-ly-sai-pham-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-cac-buoc-xu-ly-sai-pham-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-cac-buoc-xu-ly-sai-pham-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-cac-buoc-xu-ly-sai-pham-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2096\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u5904\u7406\u7a0b\u5e8f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u66f4\u76f4\u89c2\u5730\u7406\u89e3\u5e76\u4ed8\u8bf8\u5b9e\u8df5\uff0c\u4ee5\u4e0b\u5217\u51fa\u4e86\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u7684\u6b65\u9aa4\u3002\u6b64\u65b9\u6cd5\u4e0d\u4ec5\u6709\u52a9\u4e8e\u6e05\u6670\u5730\u8ffd\u8e2a\u6bcf\u4e2a\u6b65\u9aa4\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u4ece\u4e00\u5f00\u59cb\u5c31\u660e\u786e\u76ee\u6807\u548c\u6ce8\u610f\u4e8b\u9879\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u5904\u7406\u7a0b\u5e8f<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 704px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><strong>\u6b65\u00a0<\/strong><\/td>\n<td style=\"text-align: center; height: 56px;\"><strong>\u5b9e\u65bd\u5185\u5bb9<\/strong><\/td>\n<td style=\"text-align: center; height: 56px;\"><strong>\u76ee\u6807<\/strong><\/td>\n<td style=\"text-align: center; height: 56px;\"><strong>\u7b14\u8bb0\u00a0<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u5e76\u53d1\u73b0\u8fdd\u89c4\u884c\u4e3a\u00a0<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u5173\u8054\u4ea4\u6613\u7533\u62a5\u60c5\u51b5\u5e76\u4e0e\u5b9e\u9645\u6570\u636e\u8fdb\u884c\u6bd4\u5bf9<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u660e\u786e\u8bc6\u522b\u8fdd\u89c4\u7c7b\u578b\uff08\u6587\u4ef6\u7f3a\u5931\u3001\u4f30\u4ef7\u4e0d\u6b63\u786e\u3001\u7f3a\u4e4f\u8bc1\u636e\u7b49\uff09<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u5e94\u8be5\u6709\u7ecf\u9a8c\u4e30\u5bcc\u7684\u884c\u4e1a\u5355\u4f4d\u6216\u6570\u636e\u5206\u6790\u5de5\u5177\u7684\u54a8\u8be2\u548c\u652f\u6301\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 128px;\">\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u98ce\u9669\u8bc4\u4f30<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u6309\u6027\u8d28\u5c06\u8fdd\u89c4\u884c\u4e3a\u5206\u4e3a\u8f7b\u5fae\u8fdd\u89c4\u884c\u4e3a\uff08\u7f3a\u5c11\u6587\u4ef6\uff09\u81f3\u4e25\u91cd\u8fdd\u89c4\u884c\u4e3a\uff08\u8f6c\u8ba9\u5b9a\u4ef7\uff09\u3002<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u4f18\u5148\u5904\u7406\u4e25\u91cd\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\uff0c\u907f\u514d\u88ab\u5f81\u7a0e\u751a\u81f3\u8fdd\u6cd5\u7684\u98ce\u9669\u3002<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c OECD \u6307\u5357\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u6536\u96c6\u5e76\u5b8c\u6210\u6587\u4ef6<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u8865\u5145\u5408\u540c\u3001\u6bd4\u8f83\u62a5\u544a\u3001\u4f30\u4ef7\u6587\u4ef6\u3002<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u8054\u5c5e\u4ea4\u6613\u7684\u5408\u6cd5\u6027\u548c\u900f\u660e\u5ea6\u3002<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6587\u4ef6\u5fc5\u987b\u6309\u7167\u6cd5\u4ee4\u7684\u8981\u6c42\u51c6\u5907\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u8c03\u6574\u5e76\u4fee\u590d<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u6309\u7167\u81ea\u4e3b\u5e02\u573a\u539f\u5219\u8c03\u6574\u4ea4\u6613\u4ef7\u683c\u3002<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u6b20\u7a0e\u548c\u884c\u653f\u5904\u7f5a\u7684\u53ef\u80fd\u6027\u3002<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u7f16\u5236\u62a5\u544a\uff0c\u89e3\u91ca\u8c03\u6574\u7684\u539f\u56e0\u548c\u4f9d\u636e\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u4e0e\u7a0e\u52a1\u673a\u5173\u5408\u4f5c<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u4e3b\u52a8\u4ea4\u6d41\u3001\u63d0\u4f9b\u4fe1\u606f\u5e76\u5728\u9700\u8981\u65f6\u8fdb\u884c\u89e3\u91ca\u3002<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u4e0e\u7ba1\u7406\u673a\u6784\u4fdd\u6301\u6e05\u6670\u900f\u660e<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u4e0d\u5f97\u5ef6\u8fdf\u3001\u9690\u7792\u4fe1\u606f\u6216\u6b6a\u66f2\u4fe1\u606f\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 128px;\">\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u5185\u90e8\u63a7\u5236<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u76d1\u6d4b\u7cfb\u7edf\uff0c\u66f4\u65b0\u5e74\u5ea6\u8bb0\u5f55\uff0c\u9075\u5b88\u7ecf\u5408\u7ec4\u7ec7\u6cd5\u4ee4\u548c\u51c6\u5219\u00a0<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u5408\u89c4\u6027\u548c\u98ce\u9669\u7ba1\u7406<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u6ca1\u6709\u8db3\u591f\u7684\u4e13\u4e1a\u4eba\u5458\uff0c\u5219\u5e94\u8003\u8651\u5bfb\u6c42\u72ec\u7acb\u7b2c\u4e09\u65b9\u7684\u5efa\u8bae\u548c\u5b9a\u671f\u5ba1\u67e5\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u5904\u7406\u4e0d\u4ec5\u4ec5\u662f\u4e3a\u4e86\u89e3\u51b3\u7a81\u53d1\u4e8b\u4ef6\uff0c\u66f4\u5173\u4e4e\u6784\u5efa\u957f\u6548\u5408\u89c4\u7ba1\u7406\u4f53\u7cfb\u3002\u4f01\u4e1a\u82e5\u80fd\u4e3b\u52a8\u53cd\u601d\u3001\u7ea0\u6b63\u9519\u8bef\uff0c\u5efa\u7acb\u6709\u6548\u7684\u5185\u90e8\u63a7\u5236\uff0c\u4e0d\u4ec5\u53ef\u4ee5\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u548c\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\uff0c\u8fd8\u80fd\u63d0\u5347\u4f01\u4e1a\u5728\u7ba1\u7406\u673a\u6784\u3001\u6295\u8d44\u8005\u548c\u5408\u4f5c\u4f19\u4f34\u5fc3\u76ee\u4e2d\u7684\u58f0\u8a89\uff0c\u5728\u76d1\u7ba1\u65e5\u76ca\u4e25\u683c\u7684\u73af\u5883\u4e0b\uff0c\u4e3a\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u5960\u5b9a\u575a\u5b9e\u7684\u57fa\u7840\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;\">\u5904\u7406\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u884c\u4e3a\uff0c\u4e0d\u4ec5\u662f\u4e3a\u4e86\u7ea0\u6b63\u9519\u8bef\uff0c\u907f\u514d\u7a0e\u52a1\u5f81\u6536\u548c\u7f5a\u6b3e\uff0c\u66f4\u662f\u5f3a\u5316\u7ba1\u7406\u4f53\u7cfb\u3001\u63d0\u5347\u4fe1\u8a89\u3001\u786e\u4fdd\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u6218\u7565\u4e3e\u63aa\u3002\u4e8b\u5b9e\u4e0a\uff0c\u79ef\u6781\u6784\u5efa\u5185\u63a7\u673a\u5236\u3001\u53ca\u65f6\u66f4\u65b0\u6cd5\u5f8b\u6cd5\u89c4\u3001\u4fe1\u606f\u900f\u660e\u7684\u4f01\u4e1a\uff0c\u5f80\u5f80\u80fd\u591f\u4fdd\u6301\u957f\u671f\u7ade\u4e89\u4f18\u52bf\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6b63\u5728\u5bfb\u627e\u5168\u9762\u7684\u89e3\u51b3\u65b9\u6848\u548c\u53ef\u9760\u7684\u56e2\u961f\uff0cMAN - Master Accountant Network \u662f\u60a8\u503c\u5f97\u4fe1\u8d56\u7684\u5730\u65b9\uff0c\u6211\u4eec\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u5bb6\u56e2\u961f\u968f\u65f6\u51c6\u5907\u4e3a\u60a8\u7684\u4f01\u4e1a\u63d0\u4f9b\u652f\u6301\uff0c\u5ba1\u67e5\u3001\u5904\u7406\u548c\u4f18\u5316\u60a8\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7ba1\u7406\u7b56\u7565\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>X\u1eed l\u00fd sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft k\u1ecbp th\u1eddi s\u1ebd gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a c\u00e1c giao d\u1ecbch, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh nh\u1eefng r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3. Ch\u1ec9 c\u1ea7n sai s\u00f3t nh\u1ecf trong giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ch\u1ecbu truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2093,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2092","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\/2092","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=2092"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2092\/revisions"}],"predecessor-version":[{"id":2097,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2092\/revisions\/2097"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2093"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}