{"id":2098,"date":"2025-09-21T19:01:12","date_gmt":"2025-09-22T02:01:12","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2098"},"modified":"2025-09-21T19:01:12","modified_gmt":"2025-09-22T02:01:12","slug":"giao-dich-lien-ket-va-giao-dich-binh-thuong","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/","title":{"rendered":"\u6b63\u786e\u7406\u89e3\u5173\u8054\u4ea4\u6613\u548c\u6b63\u5e38\u4ea4\u6613\uff0c\u907f\u514d2025\u5e74\u7684\u7a0e\u52a1\u8bc4\u4f30"},"content":{"rendered":"<p><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613<\/span><\/a><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u4e0d\u4ec5\u5728\u5f53\u4e8b\u4eba\u5173\u7cfb\u4e0a\u5b58\u5728\u5dee\u5f02\uff0c\u8fd8\u51b3\u5b9a\u4e86\u4f01\u4e1a\u662f\u5426\u4f1a\u53d7\u5230\u7a0e\u52a1\u673a\u5173\u7684\u201c\u5ba1\u67e5\u201d\u3002\u5982\u679c\u533a\u5206\u9519\u8bef\uff0c\u540e\u679c\u53ef\u80fd\u662f\u6570\u5341\u4ebf\u8d8a\u5357\u76fe\u7684\u6b20\u7a0e\uff0c\u5e76\u5f71\u54cd\u54c1\u724c\u58f0\u8a89\u3002\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u7684\u533a\u522b\u662f\u516c\u53f8\u6cbb\u7406\u4e2d\u7684\u201c\u751f\u6b7b\u7ebf\u201d\u3002\u53ea\u8981\u5206\u7c7b\u9519\u8bef\u4e00\u6b65\uff0c\u4f01\u4e1a\u5c31\u53ef\u80fd\u56e0\u6b20\u7a0e\u800c\u635f\u5931\u6570\u5341\u4ebf\u8d8a\u5357\u76fe\uff0c\u5931\u53bb\u5408\u4f5c\u4f19\u4f34\u548c\u6295\u8d44\u8005\u7684\u4fe1\u4efb\u3002\u90a3\u4e48\uff0c\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u4e4b\u95f4\u7684\u660e\u786e\u754c\u9650\u7a76\u7adf\u662f\u4ec0\u4e48\u5462\uff1f\u8ba9\u6211\u4eec\u8ddf\u968fMAN - Master Accountant Network\u5728\u4e0b\u6587\u4e2d\u4e00\u63a2\u7a76\u7adf\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: 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Giao_dich_lien_ket_va_giao_dich_binh_thuong_tac_dong_truc_tiep_den_tuan_thu_thue_quan_tri_rui_ro_va_minh_bach_tai_chinh\" >\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u5bf9\u7a0e\u52a1\u5408\u89c4\u3001\u98ce\u9669\u7ba1\u7406\u548c\u8d22\u52a1\u900f\u660e\u5ea6\u6709\u76f4\u63a5\u5f71\u54cd\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\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Tuan_thu_thue\" >\u7a0e\u52a1\u5408\u89c4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Quan_tri_rui_ro\" >\u98ce\u9669\u7ba1\u7406<\/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\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Minh_bach_tai_chinh_va_kiem_toan\" >\u8d22\u52a1\u900f\u660e\u5ea6\u548c\u5ba1\u8ba1<\/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\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Phan_biet_giao_dich_lien_ket_va_giao_dich_binh_thuong_%E2%80%93_goc_nhin_thue_phap_ly_va_quan_tri_doanh_nghiep\" >\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u7684\u533a\u522b\u2014\u2014\u7a0e\u6536\u3001\u6cd5\u5f8b\u548c\u516c\u53f8\u6cbb\u7406\u89c6\u89d2<\/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\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Tieu_chi_phan_biet_giao_dich_lien_ket_va_giao_dich_binh_thuong\" >\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u7684\u533a\u5206\u6807\u51c6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#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<h3><span class=\"ez-toc-section\" id=\"Ly_do_can_phan_biet_giao_dich_lien_ket_va_giao_dich_binh_thuong\"><\/span><b>\u533a\u5206\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u7684\u539f\u56e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e0e\u4e00\u822c\u4ea4\u6613\u662f\u516c\u53f8\u6cbb\u7406\u4e2d\u7684\u5173\u952e\u754c\u9650\u3002\u51c6\u786e\u8bc6\u522b\u5173\u8054\u4ea4\u6613\u4e0d\u4ec5\u662f\u4e00\u9879\u884c\u653f\u7a0b\u5e8f\uff0c\u8fd8\u76f4\u63a5\u5f71\u54cd\u7a0e\u52a1\u3001\u8d22\u52a1\u62a5\u544a\u3001\u5ba1\u8ba1\u3001\u98ce\u9669\u7ba1\u7406\u4ee5\u53ca\u5e02\u573a\u58f0\u8a89\u3002\u4e0b\u8868\u5217\u51fa\u4e86\u533a\u5206\u5173\u8054\u4ea4\u6613\u4e0e\u4e00\u822c\u4ea4\u6613\u7684\u7406\u7531\u3002<\/span><\/p>\n<figure id=\"attachment_2102\" aria-describedby=\"caption-attachment-2102\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2102\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong.jpg\" alt=\"Ph\u00e2n bi\u1ec7t giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2102\" class=\"wp-caption-text\">\u533a\u5206\u5173\u8054\u4ea4\u6613\u548c\u6b63\u5e38\u4ea4\u6613<\/figcaption><\/figure>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u533a\u5206\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u7684\u539f\u56e0<\/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<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5173\u8054\u4ea4\u6613<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6b63\u5e38\u4ea4\u6613<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u533a\u5206\u65f6\u7684\u542b\u4e49<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u8f6c\u8ba9\u4ef7\u683c\u8bb0\u5f55\u8fdb\u884c\u4e25\u683c\u89c4\u5b9a\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u53ea\u9075\u5b88\u5e02\u573a\u4ef7\u683c\u539f\u5219\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5e2e\u52a9\u4f01\u4e1a\u8bc6\u522b\u4f55\u65f6\u9700\u8981\u7279\u6b8a\u6587\u4ef6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u5f71\u54cd<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u88ab\u7a0e\u52a1\u673a\u5173\u4f30\u4ef7\u5f81\u6536\u7684\u98ce\u9669\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u98ce\u9669\u8f83\u5c0f\uff0c\u66f4\u5bb9\u6613\u8bc1\u660e\u5e02\u573a\u4ef7\u683c<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u907f\u514d\u5904\u7f5a\uff0c\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6cbb\u7406\u4e0e\u900f\u660e\u5ea6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5411\u7a0e\u52a1\u673a\u5173\u6e05\u695a\u3001\u5b8c\u6574\u5730\u89e3\u91ca\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7a0b\u5e8f\u7b80\u5355\uff0c\u6240\u9700\u8bc1\u660e\u5f88\u5c11\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u8d22\u52a1\u62a5\u544a\u7684\u53ef\u4fe1\u5ea6\u548c\u53ef\u9760\u6027\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u9519\u8bef\u7684\u540e\u679c<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u5904\u7f5a\u4ee5\u53ca\u5bf9\u5546\u4e1a\u58f0\u8a89\u548c\u5f62\u8c61\u7684\u5f71\u54cd\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e25\u91cd\u4f24\u5bb3\u7684\u98ce\u9669\u8f83\u4f4e\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6b63\u786e\u8bc6\u522b\u4ee5\u5b9e\u73b0\u6700\u4f73\u548c\u6709\u6548\u7684\u98ce\u9669\u7ba1\u7406\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u533a\u5206\u5173\u8054\u4ea4\u6613\u548c\u6b63\u5e38\u4ea4\u6613\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6ee1\u8db3\u6cd5\u5f8b\u8981\u6c42\uff0c\u800c\u4e14\u5728\u7a0e\u6536\u7ba1\u7406\u3001\u8d22\u52a1\u900f\u660e\u5ea6\u548c\u58f0\u8a89\u4fdd\u62a4\u65b9\u9762\u53d1\u6325\u7740\u91cd\u8981\u4f5c\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_va_giao_dich_binh_thuong_tac_dong_truc_tiep_den_tuan_thu_thue_quan_tri_rui_ro_va_minh_bach_tai_chinh\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u5bf9\u7a0e\u52a1\u5408\u89c4\u3001\u98ce\u9669\u7ba1\u7406\u548c\u8d22\u52a1\u900f\u660e\u5ea6\u6709\u76f4\u63a5\u5f71\u54cd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u7684\u533a\u5206\u76f4\u63a5\u5f71\u54cd\u7a0e\u52a1\u5408\u89c4\u3001\u98ce\u9669\u7ba1\u7406\u548c\u8d22\u52a1\u900f\u660e\u5ea6\u4e09\u5927\u652f\u67f1\uff0c\u5177\u4f53\u5f71\u54cd\u5982\u4e0b\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tuan_thu_thue\"><\/span><b>\u7a0e\u52a1\u5408\u89c4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5f53\u4ea4\u6613\u5c5e\u4e8e\u5173\u8054\u4ea4\u6613\u65f6\uff0c\u7eb3\u7a0e\u4eba\u9700\u8981\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u786e\u5b9a\u4ef7\u683c\uff0c\u5e76\u51c6\u5907\u76f8\u5173\u6587\u4ef6\u8bc1\u660e\u5176\u65b9\u6cd5\u3001\u6bd4\u8f83\u6570\u636e\u4ee5\u53ca\u529f\u80fd-\u98ce\u9669-\u8d44\u4ea7\u5206\u6790\u3002\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u5728\u7a0e\u52a1\u673a\u5173\u7684\u660e\u786e\u89c4\u5b9a\u3002 <\/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;\"> \u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7814\u7a76\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5982\u679c\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u7684\u533a\u5206\u4e0d\u6b63\u786e\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u8c03\u6574\u4ef7\u683c\u6216\u5229\u6da6\u3001\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u3001\u5904\u4ee5\u884c\u653f\u7f5a\u6b3e\u5e76\u8ba1\u7b97\u6ede\u7eb3\u91d1\u3002\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u4fee\u8ba2\u548c\u8865\u5145\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff09\u4e5f\u66f4\u65b0\u4e86\u6709\u5173\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\uff0c\u5e76\u6269\u5927\u4e86\u4e0e\u5173\u8054\u65b9\u76f8\u5173\u7684\u4e00\u4e9b\u6807\u51c6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_tri_rui_ro\"><\/span><b>\u98ce\u9669\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5bb9\u6613\u5f15\u53d1\u4f01\u4e1a\u5185\u90e8\u4ea4\u53c9\u5229\u76ca\u3001\u4ef7\u683c\u64cd\u7eb5\u3001\u96c6\u56e2\u5185\u6cd5\u4eba\u95f4\u5229\u6da6\u8f6c\u79fb\u7b49\u7ba1\u7406\u98ce\u9669\u3002\u82e5\u7f3a\u4e4f\u6709\u6548\u7684\u63a7\u5236\u673a\u5236\uff0c\u4f01\u4e1a\u5f88\u5bb9\u6613\u5931\u53bb\u5bf9\u6210\u672c\u6216\u9500\u552e\u4ef7\u683c\u7684\u63a7\u5236\uff0c\u5f71\u54cd\u73b0\u91d1\u6d41\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4f1a\u5bfc\u81f4\u6ee5\u7528\u98ce\u9669\u6765\u964d\u4f4e\u7a0e\u6536\uff08\u6ee5\u7528\u8f6c\u79fb\u4ef7\u683c\uff09\u3001\u6d41\u52a8\u6027\u98ce\u9669\uff08\u5185\u90e8\u4ef7\u683c\u4e0d\u53cd\u6620\u5e02\u573a\u72b6\u51b5\uff09\u4ee5\u53ca\u5173\u8054\u65b9\u63a7\u5236\u8584\u5f31\u5e26\u6765\u7684\u6cd5\u5f8b\u98ce\u9669\u3002\u6cd5\u4ee4\u7684\u4fee\u8ba2\u548c\u8865\u5145\uff08\u4f8b\u5982\u6269\u5927\u4e0e\u4fe1\u8d37\u673a\u6784\u5173\u8054\u65b9\u7684\u8ba4\u5b9a\u65b9\u5f0f\uff09\u4e5f\u6269\u5927\u4e86\u76d1\u7ba1\u8303\u56f4\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Minh_bach_tai_chinh_va_kiem_toan\"><\/span><b>\u8d22\u52a1\u900f\u660e\u5ea6\u548c\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5fc5\u987b\u62ab\u9732\u4e0e\u5173\u8054\u65b9\u7684\u4ea4\u6613\uff08\u6839\u636e\u589e\u503c\u4f1a\u8ba1\u51c6\u5219\uff09\uff0c\u5ba1\u8ba1\u5e08\u6709\u8d23\u4efb\u8bc4\u4f30\u8fd9\u4e9b\u4ea4\u6613\u5e26\u6765\u7684\u98ce\u9669\uff08\u6839\u636e\u589e\u503c\u4f1a\u8ba1\u51c6\u5219\u7b2c550\u53f7\u5173\u4e8e\u5173\u8054\u65b9\u7684\u89c4\u5b9a\uff09\u3002\u7f3a\u4e4f\u900f\u660e\u5ea6\u6216\u7f3a\u4e4f\u8bb0\u5f55\u5c06\u5bfc\u81f4\u5ba1\u8ba1\u5e08\u6269\u5927\u7a0b\u5e8f\u6216\u8981\u6c42\u8c03\u6574\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0d\u533a\u5206\u5173\u8054\u4ea4\u6613\u548c\u6b63\u5e38\u4ea4\u6613\u7684\u540e\u679c\u53ef\u80fd\u662f\u9700\u8981\u8c03\u6574\u8d22\u52a1\u62a5\u8868\uff0c\u5982\u679c\u7ba1\u7406\u5c42\u672a\u80fd\u63d0\u4f9b\u8db3\u591f\u7684\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff0c\u751a\u81f3\u4f1a\u88ab\u7a0e\u52a1\u673a\u5173\u89c6\u4e3a\u6b3a\u8bc8\u3002\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_giao_dich_lien_ket_va_giao_dich_binh_thuong_%E2%80%93_goc_nhin_thue_phap_ly_va_quan_tri_doanh_nghiep\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u7684\u533a\u522b\u2014\u2014\u7a0e\u6536\u3001\u6cd5\u5f8b\u548c\u516c\u53f8\u6cbb\u7406\u89c6\u89d2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2100\" aria-describedby=\"caption-attachment-2100\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2100\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Goc-nhin-phap-ly-giua-giao-dich-lien-ket-va-giao-dich-binh-thuong.jpg\" alt=\"G\u00f3c nh\u00ecn ph\u00e1p l\u00fd gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Goc-nhin-phap-ly-giua-giao-dich-lien-ket-va-giao-dich-binh-thuong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Goc-nhin-phap-ly-giua-giao-dich-lien-ket-va-giao-dich-binh-thuong-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Goc-nhin-phap-ly-giua-giao-dich-lien-ket-va-giao-dich-binh-thuong-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Goc-nhin-phap-ly-giua-giao-dich-lien-ket-va-giao-dich-binh-thuong-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Goc-nhin-phap-ly-giua-giao-dich-lien-ket-va-giao-dich-binh-thuong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2100\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u7684\u6cd5\u5f8b\u89c6\u89d2<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u653f\u5e9c\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u6536\u7ba1\u7406\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u660e\u786e\u754c\u5b9a\u4e86\u5173\u8054\u4ea4\u6613\u4e0e\u4e00\u822c\u4ea4\u6613\u7684\u6982\u5ff5\u548c\u9002\u7528\u8303\u56f4\u3002\u5177\u4f53\u800c\u8a00\uff0c\u5173\u8054\u4ea4\u6613\u662f\u6307\u6839\u636e\u4ee5\u4e0b\u6807\u51c6\u5728\u5173\u8054\u65b9\u4e4b\u95f4\u53d1\u751f\u7684\u4ea4\u6613\uff1a\u4e00\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u65b925%\u6216\u4ee5\u4e0a\u7684\u51fa\u8d44\u989d\uff1b\u4e00\u65b9\u6709\u6743\u63a7\u5236\u548c\u4efb\u547d\u53e6\u4e00\u65b9\u8463\u4e8b\u4f1a\/\u8463\u4e8b\u4f1a\u6210\u5458\uff1b\u6216\u4f01\u4e1a\u4f9d\u8d56\u4e8e\u540c\u4e00\u6240\u6709\u8005\u3001\u7ec4\u7ec7\u6216\u4e2a\u4eba\u8fdb\u884c\u5171\u540c\u7ba1\u7406\u3002\u8fd9\u4e9b\u4ea4\u6613\u53ef\u80fd\u5305\u62ec\u5546\u54c1\u7684\u8d2d\u4e70\u548c\u9500\u552e\u3001\u670d\u52a1\u7684\u63d0\u4f9b\u3001\u501f\u8d37\u4ee5\u53ca\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u8f6c\u8ba9\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c\u6b63\u5e38\u4ea4\u6613\u662f\u6307\u5728\u5e02\u573a\u4e0a\u53d1\u751f\u7684\u3001\u65e0\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\uff0c\u5b8c\u5168\u6309\u7167\u4f9b\u6c42\u539f\u5219\u548c\u72ec\u7acb\u7684\u5e02\u573a\u4ef7\u683c\u8fdb\u884c\u3002\u8fd9\u4e9b\u4ea4\u6613\u65e0\u9700\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\uff0c\u4f46\u4ecd\u9700\u5b8c\u5168\u9075\u5b88\u300a\u7a0e\u6536\u5f81\u7ba1\u6cd5\u300b\u3001\u300a\u4f1a\u8ba1\u6cd5\u300b\u548c\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u7684\u89c4\u5b9a\uff0c\u4ee5\u786e\u4fdd\u900f\u660e\u5ea6\u548c\u5408\u6cd5\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u4e4b\u95f4\u7684\u533a\u522b\u5c24\u4e3a\u91cd\u8981\uff0c\u56e0\u4e3a\u5b83\u76f4\u63a5\u5173\u7cfb\u5230\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u62a5\u3001\u8bb0\u5f55\u548c\u4fe1\u606f\u516c\u5f00\u4e49\u52a1\uff1a\u6709\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u5e94\u5f53\u6309\u7167132\u53f7\u4ee4\u89c4\u5b9a\u7533\u62a501\u300102\u300103\u8868\uff0c\u5e76\u4fdd\u5b58\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\uff0c\u4ee5\u8bc1\u660e\u7b26\u5408\u72ec\u7acb\u5e02\u573a\u539f\u5219\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u7684\u7a0e\u989d\u8ba4\u5b9a\u6743\uff1a\u4f01\u4e1a\u5982\u4e0d\u80fd\u8bc1\u660e\u4ef7\u683c\u4e00\u81f4\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u91cd\u65b0\u8ba4\u5b9a\u5176\u5e94\u7a0e\u6536\u5165\uff0c\u4ece\u800c\u9020\u6210\u7a0e\u6b3e\u5f81\u6536\u3001\u7f5a\u6b3e\u53ca\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a\u900f\u660e\u5ea6\uff1a\u5173\u8054\u65b9\u53ca\u5173\u8054\u4ea4\u6613\u4fe1\u606f\u5fc5\u987b\u6309\u7167\u589e\u503c\u4f1a\u8ba1\u51c6\u5219\u7b2c26\u53f7\u548c\u5ba1\u8ba1\u51c6\u5219\u7b2cVSA 550\u53f7\u8fdb\u884c\u62ab\u9732\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u6b63\u5e38\u4ea4\u6613\u53ea\u9700\u786e\u4fdd\u6709\u6548\u6587\u4ef6\u5e76\u9075\u5b88\u4e00\u822c\u4f1a\u8ba1\u539f\u5219\u5373\u53ef\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u73b0\u884c\u6cd5\u5f8b\u6846\u67b6\u5728\u5173\u8054\u4ea4\u6613\u548c\u6b63\u5e38\u4ea4\u6613\u4e4b\u95f4\u5212\u51fa\u4e86\u660e\u786e\u7684\u754c\u9650\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u65e2\u9075\u5b88\u6cd5\u5f8b\uff0c\u53c8\u63d0\u9ad8\u7ba1\u7406\u548c\u62a5\u544a\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_phan_biet_giao_dich_lien_ket_va_giao_dich_binh_thuong\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u7684\u533a\u5206\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2101\" aria-describedby=\"caption-attachment-2101\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2101\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-tieu-chi-phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong.jpg\" alt=\"Nh\u1eefng ti\u00eau ch\u00ed ph\u00e2n bi\u1ebft giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-tieu-chi-phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-tieu-chi-phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-tieu-chi-phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-tieu-chi-phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-tieu-chi-phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2101\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u7684\u533a\u5206\u6807\u51c6<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u660e\u786e\u5173\u8054\u4ea4\u6613\u4e0e\u4e00\u822c\u4ea4\u6613\u7684\u533a\u522b\uff0c\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u5bf9\u7167\u8868\uff0c\u8be5\u8868\u5217\u51fa\u4e86\u91cd\u8981\u7684\u6807\u51c6\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u5b9e\u8df5\u4e2d\u8f7b\u677e\u533a\u5206\u548c\u8fd0\u7528\u5173\u8054\u4ea4\u6613\uff1a<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6bd4\u8f83\u8054\u76df\u4ea4\u6613\u548c\u6b63\u5e38\u4ea4\u6613\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<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5173\u8054\u4ea4\u6613<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6b63\u5e38\u4ea4\u6613<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u610f\u4e49<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53d7\u6cd5\u4ee4 132\/2020\/ND-CP\u3001\u901a\u51fd 45\/2021\/TT-BTC\u3001VAS 26\u3001VSA 550 \u7ba1\u8f96\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4ec5\u9075\u5b88\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u3001\u300a\u7a0e\u52a1\u5f81\u7ba1\u6cd5\u300b\u3001\u300a\u4f1a\u8ba1\u603b\u5219\u300b\u7b49\u6cd5\u5f8b\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u77e5\u9053\u4f55\u65f6\u521b\u5efa\u7279\u6b8a\u8bb0\u5f55\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53cc\u65b9\u5173\u7cfb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5bf9 25% \u62e5\u6709\u6240\u6709\u6743\u3001\u884c\u653f\u63a7\u5236\u6743\uff0c\u5e76\u4e14\u4f9d\u8d56\u4e8e\u7b2c\u4e09\u65b9\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5404\u65b9\u76f8\u4e92\u72ec\u7acb\uff0c\u4e0d\u5b58\u5728\u63a7\u5236\u5173\u7cfb\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u660e\u786e\u533a\u5206\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u7a0e\u6536\u8bc4\u4f30\u548c\u7f5a\u6b3e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7533\u62a5\u4e49\u52a1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5fc5\u987b\u7533\u62a5\u8868\u683c 01\u300102\u300103\uff0c\u5e76\u9644\u4e0a\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u9644\u5f55<\/span><\/p>\n<p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u8bf4\u660e<\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">\u65e0\u9700\u586b\u5199\u7279\u6b8a\u8868\u683c\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u907f\u514d\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u7533\u62a5\u65f6\u51fa\u73b0\u9519\u8bef\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u987b\u4fdd\u5b58\u7684\u8bb0\u5f55<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u786e\u5b9a\u6587\u4ef6\uff08\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u3001CbCR\uff09\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5408\u540c\u3001\u53d1\u7968\u3001\u5e38\u89c4\u4ea4\u6613\u6587\u4ef6\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c55\u793a\u5408\u6cd5\u6027\u548c\u900f\u660e\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52a1\u98ce\u9669<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4ef7\u683c\u64cd\u7eb5\u3001\u7a0e\u6536\u3001\u7f5a\u6b3e\u548c\u6ede\u7eb3\u91d1\u7684\u98ce\u9669\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u98ce\u9669\u8f83\u5c0f\uff0c\u4e3b\u8981\u9700\u8981\u68c0\u67e5\u5408\u540c\u3001\u53d1\u7968\u3001\u6587\u4ef6\u7684\u6709\u6548\u6027\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c3d\u91cf\u964d\u4f4e\u957f\u671f\u8d22\u52a1\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a\u900f\u660e\u5ea6\u8981\u6c42<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9075\u5b88 VAS 26 \u548c VSA 550 \u76f8\u5173\u65b9\u89c4\u5b9a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u65e0\u7279\u6b8a\u8981\u6c42\uff0c\u9075\u5faa\u901a\u7528\u6807\u51c6\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u4fdd\u5bf9\u80a1\u4e1c\u548c\u5ba1\u8ba1\u5e08\u7684\u4fe1\u606f\u900f\u660e\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7ba1\u7406\u5f71\u54cd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5229\u76ca\u51b2\u7a81\u548c\u8f6c\u79fb\u5b9a\u4ef7\u98ce\u9669\u5f88\u5bb9\u6613\u51fa\u73b0\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u96c6\u56e2\u5229\u76ca\u98ce\u9669\u8f83\u5c0f\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4e25\u683c\u7684\u5185\u90e8\u63a7\u5236\u673a\u5236\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4f8b\u5982<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6bcd\u516c\u53f8\u4ee5\u4f4e\u4ef7\u5c06\u539f\u6750\u6599\u5356\u7ed9\u5b50\u516c\u53f8\uff0c\u518d\u4ee5\u9ad8\u4ef7\u8fdb\u53e3\u4ea7\u54c1\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">A \u516c\u53f8\u4ece\u65e0\u5173\u8054\u516c\u53f8 B \u8d2d\u4e70\u539f\u6750\u6599\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4ece\u4f8b\u5b50\u4e2d\u53ef\u4ee5\u90e8\u5206\u5e2e\u52a9\u4f01\u4e1a\u5f62\u8c61\u5316\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u901a\u8fc7\u4e0a\u8868\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u8054\u4ea4\u6613\u4e0e\u6b63\u5e38\u4ea4\u6613\u5728\u6cd5\u5f8b\u4e49\u52a1\u3001\u7a0e\u52a1\u98ce\u9669\u548c\u900f\u660e\u5ea6\u8981\u6c42\u7b49\u65b9\u9762\u5b58\u5728\u663e\u8457\u5dee\u5f02\uff0c\u8fd9\u662f\u4f01\u4e1a\u4e3b\u52a8\u5efa\u7acb\u7ba1\u63a7\u6d41\u7a0b\uff0c\u65e2\u9075\u5b88\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u53c8\u6700\u5927\u7a0b\u5ea6\u964d\u4f4e\u8d22\u52a1\u548c\u58f0\u8a89\u98ce\u9669\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u533a\u5206\u5173\u8054\u4ea4\u6613\u548c\u6b63\u5e38\u4ea4\u6613\uff0c\u4e0d\u4ec5\u80fd\u5e2e\u52a9\u4f01\u4e1a\u89c4\u907f\u6570\u767e\u4ebf\u8d8a\u5357\u76fe\u7684\u8865\u7f34\u7a0e\u6b3e\u98ce\u9669\uff0c\u8fd8\u80fd\u63d0\u5347\u4f01\u4e1a\u5728\u6295\u8d44\u8005\u5fc3\u76ee\u4e2d\u7684\u58f0\u8a89\u3002\u5207\u52ff\u8ba9\u5c0f\u9519\u8bef\u917f\u6210\u5927\u201c\u9677\u9631\u201d\u3002\u8ba9 MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u966a\u4f34\u60a8\u7684\u4f01\u4e1a\uff0c\u8fdb\u884c\u5ba1\u67e5\u3001\u7ba1\u63a7\u5e76\u63d0\u4f9b\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u5efa\u8bae\uff0c\u52a9\u60a8\u7a33\u56fa\u5730\u5e94\u5bf9\u6240\u6709\u7a0e\u52a1\u68c0\u67e5\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>Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng kh\u00f4ng ch\u1ec9 kh\u00e1c nhau \u1edf m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean, m\u00e0 c\u00f2n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c doanh nghi\u1ec7p c\u00f3 b\u1ecb c\u01a1 quan thu\u1ebf \u201csoi\u201d hay kh\u00f4ng. N\u1ebfu ph\u00e2n bi\u1ec7t sai, h\u1eadu qu\u1ea3 c\u00f3 th\u1ec3 l\u00e0 truy thu h\u00e0ng t\u1ef7 \u0111\u1ed3ng v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2099,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2098","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\/2098","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=2098"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2098\/revisions"}],"predecessor-version":[{"id":2103,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2098\/revisions\/2103"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2099"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2098"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2098"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}