{"id":2104,"date":"2025-09-21T19:31:30","date_gmt":"2025-09-22T02:31:30","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2104"},"modified":"2025-09-21T19:31:30","modified_gmt":"2025-09-22T02:31:30","slug":"giao-dich-lien-ket-trong-tap-doan","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-trong-tap-doan\/","title":{"rendered":"\u96c6\u56e2\u5173\u8054\u4ea4\u6613\u7684\u6f5c\u5728\u98ce\u9669\u53ca\u53ef\u6301\u7eed\u6cbb\u7406\u89e3\u51b3\u65b9\u6848"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u96c6\u56e2\u5185\u90e8\u5173\u8054\u4ea4\u6613\u4e0d\u4ec5\u662f\u4f18\u5316\u8d44\u91d1\u6d41\u3001\u6210\u672c\u548c\u5229\u6da6\u7684\u5de5\u5177\uff0c\u4e5f\u662f\u7a0e\u52a1\u673a\u5173\u548c\u6295\u8d44\u8005\u7279\u522b\u5173\u6ce8\u7684\u70ed\u70b9\u3002\u5982\u679c\u6cbb\u7406\u673a\u5236\u4e0d\u900f\u660e\u3001\u4e0d\u7b26\u5408\u56fd\u9645\u6807\u51c6\uff0c\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u88ab\u5f81\u7a0e\u3001\u591a\u5e74\u8865\u7a0e\u4ee5\u53ca\u54c1\u724c\u58f0\u8a89\u53d7\u635f\u7684\u98ce\u9669\u3002\u672c\u6587\u5c06\u5168\u9762\u5206\u67902025\u5e74\u7684\u98ce\u9669\u3001\u6cd5\u5f8b\u57fa\u7840\u548c\u7ba1\u7406\u8d8b\u52bf\uff0c\u6784\u5efa\u96c6\u56e2\u5185\u90e8\u5173\u8054\u4ea4\u6613\u7b56\u7565\uff0c\u5e2e\u52a9\u96c6\u56e2\u4f01\u4e1a\u6709\u6548\u4e14\u53ef\u6301\u7eed\u5730\u7ba1\u63a7\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\/giao-dich-lien-ket-trong-tap-doan\/#Khai_niem_giao_dich_lien_ket_trong_tap_doan\" >\u516c\u53f8\u5173\u8054\u4ea4\u6613\u7684\u6982\u5ff5<\/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\/giao-dich-lien-ket-trong-tap-doan\/#Nhung_truong_hop_duoc_coi_la_ben_lien_ket_giao_dich_lien_ket_trong_tap_doan\" >\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u4e2d\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u7684\u60c5\u51b5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-trong-tap-doan\/#Cac_dang_giao_dich_lien_ket_trong_tap_doan_thuong_gap\" >\u516c\u53f8\u4e2d\u5e38\u89c1\u7684\u5173\u8054\u4ea4\u6613\u7c7b\u578b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-trong-tap-doan\/#Giao_dich_lien_ket_trong_tap_doan_giu_vai_tro_trong_quan_tri_tai_chinh_nhu_the_nao\" >\u5173\u8054\u4ea4\u6613\u5728\u8d22\u52a1\u7ba1\u7406\u4e2d\u8d77\u4ec0\u4e48\u4f5c\u7528\uff1f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-trong-tap-doan\/#Vai_tro_chien_luoc_giao_dich_lien_ket_trong_tap_doan\" >\u5173\u8054\u4ea4\u6613\u5728\u516c\u53f8\u4e2d\u7684\u6218\u7565\u4f5c\u7528\u00a0<\/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\/giao-dich-lien-ket-trong-tap-doan\/#Giao_dich_lien_ket_trong_tap_doan_trong_quan_tri_tai_chinh\" >\u8d22\u52a1\u7ba1\u7406\u4e2d\u7684\u5173\u8054\u4ea4\u6613<\/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\/giao-dich-lien-ket-trong-tap-doan\/#Co_so_phap_ly_ve_giao_dich_lien_ket_trong_tap_doan\" >\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u7684\u6cd5\u5f8b\u4f9d\u636e\u00a0<\/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\/giao-dich-lien-ket-trong-tap-doan\/#Quy_dinh_tai_Nghi_dinh_1322020ND-CP\" >\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u7684\u6761\u4f8b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-trong-tap-doan\/#Thong_le_quoc_te_OECD\" >\u7ecf\u5408\u7ec4\u7ec7\u7684\u56fd\u9645\u60ef\u4f8b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-trong-tap-doan\/#Rui_ro_khi_thuc_hien_giao_dich_lien_ket_trong_tap_doan\" >\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u7684\u98ce\u9669\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-trong-tap-doan\/#Phuong_phap_quan_ly_giao_dich_lien_ket_trong_tap_doan\" >\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u529e\u6cd5\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-trong-tap-doan\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-trong-tap-doan\/#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_giao_dich_lien_ket_trong_tap_doan\"><\/span><b>\u516c\u53f8\u5173\u8054\u4ea4\u6613\u7684\u6982\u5ff5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<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;\"> \u96c6\u56e2\u5185\u90e8\u4ea4\u6613\u662f\u6307\u5728\u540c\u4e00\u96c6\u56e2\u5185\u5173\u8054\u4f01\u4e1a\u4e4b\u95f4\u6216\u5b58\u5728\u63a7\u5236\u3001\u652f\u914d\u6216\u76f8\u4e92\u4f9d\u5b58\u5173\u7cfb\u7684\u5404\u65b9\u4e4b\u95f4\u53d1\u751f\u7684\u6240\u6709\u7ecf\u6d4e\u4ea4\u6613\uff08\u5546\u54c1\u4e70\u5356\u3001\u670d\u52a1\u63d0\u4f9b\u3001\u65e0\u5f62\u8d44\u4ea7\u8f6c\u8ba9\u3001\u8d37\u6b3e\u6216\u63a5\u53d7\u8d37\u6b3e\u3001\u6210\u672c\u5206\u644a\u3001\u8d22\u52a1\u62c5\u4fdd\u7b49\uff09\u3002\u96c6\u56e2\u5185\u90e8\u4ea4\u6613\u7684\u521d\u59cb\u76ee\u6807\u901a\u5e38\u662f\u4e3a\u4e86\u4f18\u5316\u96c6\u56e2\u5185\u90e8\u7684\u8fd0\u8425\u548c\u8d22\u52a1\u89c4\u5212\u3002\u4f46\u4e0e\u6b64\u540c\u65f6\uff0c\u5982\u679c\u8bbe\u8ba1\u3001\u5b9a\u4ef7\u548c\u63a7\u5236\u4e0d\u5f53\uff0c\u4e5f\u4f1a\u5e26\u6765\u8bf8\u591a\u7a0e\u52a1\u3001\u6cd5\u5f8b\u548c\u884c\u653f\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_duoc_coi_la_ben_lien_ket_giao_dich_lien_ket_trong_tap_doan\"><\/span><b>\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u4e2d\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u7684\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u901a\u5e38\uff0c\u5173\u8054\u6027\u4e0d\u4ec5\u6765\u81ea\u4e8e\u6bcd\u5b50\u516c\u53f8\u4e4b\u95f4\u7684\u80a1\u6743\u5173\u7cfb\uff0c\u8fd8\u53ef\u80fd\u6765\u81ea\u4e8e\u7ba1\u7406\u63a7\u5236\u6743\u3001\u8d22\u52a1\u4f9d\u8d56\uff0c\u4ee5\u53ca\u80fd\u591f\u76f4\u63a5\u5f71\u54cd\u4e1a\u52a1\u51b3\u7b56\u7684\u4eb2\u5c5e\u5173\u7cfb\u548c\u4e2a\u4eba\u5173\u7cfb\u3002\u51c6\u786e\u8bc6\u522b\u5173\u8054\u6027\u662f\u4f01\u4e1a\u6709\u6548\u7ba1\u7406\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u3001\u7f16\u5236\u76f8\u5173\u6587\u4ef6\u5e76\u9075\u5b88\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u6cd5\u5f8b\u89c4\u5b9a\u7684\u91cd\u8981\u57fa\u7840\u3002\u4e0b\u8868\u5c06\u5177\u4f53\u5217\u660e\u5728\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u4e2d\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u7684\u60c5\u5f62\uff1a<\/span><\/p>\n<figure id=\"attachment_2106\" aria-describedby=\"caption-attachment-2106\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2106\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-ben-lien-ket-giao-dich-lien-ket-trong-tap-doan.jpg\" alt=\"C\u00e1c b\u00ean li\u00ean k\u1ebft giao d\u1ecbch li\u00ean k\u1ebft trong t\u1eadp \u0111o\u00e0n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-ben-lien-ket-giao-dich-lien-ket-trong-tap-doan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-ben-lien-ket-giao-dich-lien-ket-trong-tap-doan-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-ben-lien-ket-giao-dich-lien-ket-trong-tap-doan-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-ben-lien-ket-giao-dich-lien-ket-trong-tap-doan-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-ben-lien-ket-giao-dich-lien-ket-trong-tap-doan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2106\" class=\"wp-caption-text\">\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u7684\u5173\u8054\u65b9<\/figcaption><\/figure>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u7684\u5173\u8054\u65b9\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>\u5173\u7cfb\u7ec4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5177\u4f53\u6848\u4f8b<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d44\u672c\u6240\u6709\u5236\u5173\u7cfb\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e00\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u65b9\u7684\u51fa\u8d44\u989d\u8d85\u8fc725%\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u540c\u4e00\u7b2c\u4e09\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53cc\u65b9\u51fa\u8d44\u989d\u5747\u8d85\u8fc725%\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d22\u52a1\u63a7\u5236\u5173\u7cfb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u501f\u6b3e\u4eba\u6216\u8d37\u6b3e\u4eba\u62e5\u6709\u8d85\u8fc7 10% \u7684\u80a1\u6743\u8d44\u672c\uff0c\u5360\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00\u65b9\u63d0\u4f9b\u62c5\u4fdd\u6216\u51fa\u501f\u8d44\u91d1\uff0c\u4ece\u800c\u5bfc\u81f4\u53e6\u4e00\u65b9\u62e5\u6709\u8d22\u52a1\u51b3\u7b56\u6743\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7ba1\u7406\u548c\u7ecf\u8425\u5173\u7cfb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e00\u65b9\u4efb\u547d\u8463\u4e8b\u4f1a\u3001\u7ba1\u7406\u59d4\u5458\u4f1a\uff0c\u51b3\u5b9a\u7ecf\u8425\u653f\u7b56\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53cc\u65b9\u5747\u6709\u8d85\u8fc750%\u7684\u8463\u4e8b\u4f1a\u6210\u5458\u7531\u540c\u4e00\u65b9\u4efb\u547d\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4eba\u9645\u5173\u7cfb\u548c\u5bb6\u5ead\u5173\u7cfb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd1\u4eb2\u5c5e\uff08\u914d\u5076\u3001\u7236\u6bcd\u3001\u5b50\u5973\u3001\u5144\u5f1f\u59d0\u59b9\uff09\u5728\u4e24\u5bb6\u4f01\u4e1a\u4e2d\u53c2\u4e0e\u7ba1\u7406\u6216\u51fa\u8d44\u226525%\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u540c\u65f6\u7ecf\u8425\u4e24\u5bb6\u4e0d\u540c\u4f01\u4e1a\u7684\u4e2a\u4eba\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7ecf\u6d4e\u76f8\u4e92\u4f9d\u5b58<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e00\u65b9\u7684\u9500\u552e\u4f9d\u8d56\u4e8e\u53e6\u4e00\u65b9\uff08\u5355\u65b9\u6536\u5165\u8d85\u8fc7 50%\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u72ec\u5bb6\u7ecf\u9500\u6216\u4ee3\u7406\u5173\u7cfb\u6216\u552f\u4e00\u4f9d\u8d56\u4f9b\u5e94\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5176\u4ed6\u7279\u6b8a\u5173\u7cfb\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u6216\u6388\u4e88\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\uff08\u54c1\u724c\u3001\u6280\u672f\u3001\u4e13\u5229\uff09\u7684\u6743\u5229\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 \u65e0\u9700\u6295\u5165\u8d44\u672c\u5373\u53ef\u8bc1\u660e\u5b9e\u9645\u63a7\u5236\u6216\u652f\u914d\u5730\u4f4d\u7684\u60c5\u51b5\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u8be5\u8868\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u660e\u786e\u5173\u8054\u65b9\uff0c\u4ece\u800c\u6709\u6548\u5730\u7ba1\u7406\u96c6\u56e2\u5185\u90e8\u7684\u5173\u8054\u4ea4\u6613\uff0c\u5e76\u7f16\u5236\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u7684\u6587\u4ef6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dang_giao_dich_lien_ket_trong_tap_doan_thuong_gap\"><\/span><b>\u516c\u53f8\u4e2d\u5e38\u89c1\u7684\u5173\u8054\u4ea4\u6613\u7c7b\u578b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u660e\u786e\u96c6\u56e2\u5185\u7684\u5173\u8054\u65b9\u540e\uff0c\u4e0b\u4e00\u6b65\u662f\u8bc6\u522b\u96c6\u56e2\u5185\u7ecf\u5e38\u53d1\u751f\u7684\u5173\u8054\u4ea4\u6613\u7c7b\u578b\u3002\u8fd9\u662f\u4f01\u4e1a\u5236\u5b9a\u5b9a\u4ef7\u653f\u7b56\u3001\u7ba1\u7406\u98ce\u9669\u4ee5\u53ca\u51c6\u5907\u5408\u89c4\u8bc1\u660e\u6587\u4ef6\u7684\u91cd\u8981\u4f9d\u636e\u3002\u901a\u5e38\uff0c\u8de8\u56fd\u516c\u53f8\u548c\u56fd\u5185\u4f01\u4e1a\u90fd\u4f1a\u9047\u5230\u4ee5\u4e0b\u4e94\u7c7b\u5e38\u89c1\u7684\u5173\u8054\u4ea4\u6613\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u54c1\u8d2d\u9500\uff1a\u6210\u54c1\u3001\u539f\u6750\u6599\u3001\u96c6\u56e2\u5185\u5404\u516c\u53f8\u95f4\u7684\u5185\u90e8\u9500\u552e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u5185\u670d\u52a1\uff1a\u5bf9\u5b50\u516c\u53f8\u7684\u652f\u6301\u3001\u7ba1\u7406\u3001\u8425\u9500\u7b49\u670d\u52a1\u5747\u7531\u96c6\u56e2\u63d0\u4f9b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7\uff1a\u5546\u6807\u3001\u6280\u672f\u3001\u8f6f\u4ef6\u3001\u4e13\u5229\u7684\u8f6c\u8ba9\u6216\u8bb8\u53ef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u878d\u8d44\u6216\u501f\u8d37\uff1a\u8d37\u6b3e\u3001\u62c5\u4fdd\u3001\u8d44\u672c\u5b89\u6392\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6210\u672c\u5206\u914d\uff1a\u8425\u9500\u8d39\u7528\u3001\u5e02\u573a\u7814\u53d1\u8d39\u7528\u3001\u7ba1\u7406\u8d39\u7528\u7684\u5206\u914d\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_trong_tap_doan_giu_vai_tro_trong_quan_tri_tai_chinh_nhu_the_nao\"><\/span><b>\u5173\u8054\u4ea4\u6613\u5728\u8d22\u52a1\u7ba1\u7406\u4e2d\u8d77\u4ec0\u4e48\u4f5c\u7528\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u96c6\u56e2\u5185\u90e8\u5173\u8054\u4ea4\u6613\u4e0d\u4ec5\u4ec5\u662f\u5b50\u516c\u53f8\u4e4b\u95f4\u7684\u4f1a\u8ba1\u4ea4\u6362\u3002\u96c6\u56e2\u5185\u90e8\u5173\u8054\u4ea4\u6613\u4e0d\u4ec5\u662f\u534f\u8c03\u6574\u4e2a\u96c6\u56e2\u751f\u6001\u7cfb\u7edf\u8d44\u672c\u548c\u5229\u6da6\u7684\u6218\u7565\u5de5\u5177\uff0c\u4e5f\u662f\u89c4\u907f\u7a0e\u6536\u7684\u624b\u6bb5\u3002\u5982\u679c\u8bbe\u8ba1\u548c\u7ba1\u7406\u5f97\u5f53\uff0c\u5173\u8054\u4ea4\u6613\u53ef\u4ee5\u5e2e\u52a9\u96c6\u56e2\u4f18\u5316\u8d44\u672c\u6210\u672c\u3001\u4fdd\u6301\u6d41\u52a8\u6027\u3001\u5408\u7406\u5206\u914d\u5229\u6da6\u3001\u652f\u6301\u5e02\u573a\u6269\u5f20\u5e76\u4fdd\u62a4\u65e0\u5f62\u8d44\u4ea7\u3002<\/span><\/p>\n<figure id=\"attachment_2107\" aria-describedby=\"caption-attachment-2107\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2107\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-giao-dich-lien-ket-trong-tap-doan-trong-quan-ly-tai-chinh.jpg\" alt=\"Vai tr\u00f2 giao d\u1ecbch li\u00ean k\u1ebft trong t\u1eadp \u0111o\u00e0n trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-giao-dich-lien-ket-trong-tap-doan-trong-quan-ly-tai-chinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-giao-dich-lien-ket-trong-tap-doan-trong-quan-ly-tai-chinh-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-giao-dich-lien-ket-trong-tap-doan-trong-quan-ly-tai-chinh-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-giao-dich-lien-ket-trong-tap-doan-trong-quan-ly-tai-chinh-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-giao-dich-lien-ket-trong-tap-doan-trong-quan-ly-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2107\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u5728\u8d22\u52a1\u7ba1\u7406\u4e2d\u7684\u4f5c\u7528<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Vai_tro_chien_luoc_giao_dich_lien_ket_trong_tap_doan\"><\/span><b>\u5173\u8054\u4ea4\u6613\u5728\u516c\u53f8\u4e2d\u7684\u6218\u7565\u4f5c\u7528<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4e86\u89e3\u96c6\u56e2\u5185\u7684\u5173\u8054\u4ea4\u6613\u5982\u4f55\u5e26\u6765\u7279\u5b9a\u7684\u4ef7\u503c\uff0c\u8ba9\u6211\u4eec\u5206\u6790\u4ee5\u4e0b\u6bcf\u4e2a\u5173\u952e\u65b9\u9762\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u5316\u8d44\u672c\u548c\u6d41\u52a8\u6027\uff1a\u901a\u8fc7\u5185\u90e8\u501f\u8d37\u673a\u5236\u3001\u96c6\u4e2d\u73b0\u91d1\u6d41\u7ba1\u7406\uff08\u73b0\u91d1\u6c60\uff09\u548c\u8d44\u91d1\u534f\u8c03\uff0c\u96c6\u56e2\u53ef\u4ee5\u964d\u4f4e\u5916\u90e8\u501f\u8d37\u6210\u672c\uff0c\u4f18\u5316\u6cd5\u4eba\u5b9e\u4f53\u4e4b\u95f4\u7684\u73b0\u91d1\u6d41\uff0c\u5feb\u901f\u54cd\u5e94\u77ed\u671f\u8d44\u91d1\u9700\u6c42\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96c6\u56e2\u5185\u90e8\u7684\u8d22\u52a1\u98ce\u9669\u7ba1\u7406\uff1a\u5173\u8054\u4ea4\u6613\u5141\u8bb8\u96c6\u4e2d\u7ecf\u8425\uff0c\u4ee5\u4fdd\u62a4\u96c6\u56e2\u514d\u53d7\u4e0d\u5229\u7684\u5e02\u573a\u6ce2\u52a8\u7684\u5f71\u54cd\uff0c\u4fdd\u8bc1\u4fe1\u7528\u5e76\u6839\u636e\u96c6\u56e2\u6218\u7565\u5728\u6210\u5458\u4e4b\u95f4\u5206\u914d\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f9b\u5e94\u94fe\u548c\u5e02\u573a\u7ba1\u7406\uff1a\u6807\u51c6\u5316\u6d41\u7a0b\u3001\u964d\u4f4e\u5355\u4f4d\u6210\u672c\u3001\u52a0\u5feb\u4ea7\u54c1\u6216\u670d\u52a1\u7684\u4e0a\u5e02\u901f\u5ea6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u62a4\u548c\u5229\u7528\u65e0\u5f62\u8d44\u4ea7\uff1a\u5728\u5b9e\u4f53\u4e4b\u95f4\u8bb8\u53ef\u3001\u8f6c\u8ba9\u4f7f\u7528\u54c1\u724c\u6216\u6280\u672f\u7684\u6743\u5229\u6709\u52a9\u4e8e\u516c\u53f8\u63a7\u5236\u77e5\u8bc6\u4ea7\u6743\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_trong_tap_doan_trong_quan_tri_tai_chinh\"><\/span><b>\u8d22\u52a1\u7ba1\u7406\u4e2d\u7684\u5173\u8054\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u201c\u6218\u7565\u6760\u6746\u201d\u540e\uff0c\u4e0b\u4e00\u6b65\u662f\u8003\u8651\u96c6\u56e2\u5185\u90e8\u8d22\u52a1\u7ba1\u7406\u5982\u4f55\u8fd0\u4f5c\u3002\u4ee5\u4e0b\u662f\u4f01\u4e1a\u9700\u8981\u7cfb\u7edf\u5b9e\u65bd\u7684\u5173\u952e\u65b9\u9762\uff0c\u4ee5\u4f18\u5316\u6548\u7387\u5e76\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u6210\u672c\u6536\u5165\u5206\u914d\uff1a\u5efa\u7acb\u6309\u529f\u80fd\u3001\u8d21\u732e\u5206\u914d\u7684\u5206\u914d\u653f\u7b56\uff0c\u907f\u514d\u968f\u610f\u5206\u914d\u800c\u5f15\u53d1\u7a0e\u52a1\u7ea0\u7eb7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u95f4\u73b0\u91d1\u7ba1\u7406\uff1a\u91c7\u7528\u96c6\u4e2d\u73b0\u91d1\u7ba1\u7406\u3001\u503a\u52a1\u62b5\u9500\u548c\u4ed8\u6b3e\u5b89\u6392\uff0c\u4ee5\u51cf\u5c11\u672a\u507f\u503a\u52a1\u548c\u4ea4\u6613\u8d39\u7528\u3002\u540c\u65f6\u76d1\u63a7\u5185\u90e8\u5e94\u6536\u8d26\u6b3e\uff0c\u89c4\u907f\u6d41\u52a8\u6027\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8d44\u534f\u8c03\u4e0e\u8d44\u91d1\u8c03\u52a8\uff1a\u96c6\u56e2\u8d22\u52a1\u7ba1\u7406\u4e2d\u5fc3\u6839\u636e\u7cfb\u7edf\u6218\u7565\uff0c\u51b3\u5b9a\u8d44\u91d1\u8c03\u52a8\u6765\u6e90\u5e76\u5206\u914d\u6295\u8d44\u8d44\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u7ecf\u6d4e\u7684\u5185\u90e8\u5b9a\u4ef7\uff1a\u4f7f\u7528\u9002\u5f53\u7684\u65b9\u6cd5\u548c\u529f\u80fd\u8d44\u4ea7\u98ce\u9669\u5206\u6790\uff08FAR\uff09\u6765\u786e\u5b9a\u5b9a\u4ef7\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_giao_dich_lien_ket_trong_tap_doan\"><\/span><b>\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u57fa\u7840\u662f\u4f01\u4e1a\u5728\u96c6\u56e2\u5185\u90e8\u5f00\u5c55\u5173\u8054\u4ea4\u6613\u65f6\u786e\u4fdd\u5408\u89c4\u6027\u7684\u91cd\u8981\u57fa\u7840\u3002\u8be5\u6846\u67b6\u7684\u91cd\u70b9\u662f\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u5176\u8fd1\u671f\u7684\u4fee\u8ba2\u548c\u8865\u5145\uff0c\u8fd9\u4e9b\u6cd5\u4ee4\u5728\u89c4\u8303\u548c\u76d1\u7763\u96c6\u56e2\u5185\u90e8\u5173\u8054\u4ea4\u6613\u65b9\u9762\u53d1\u6325\u7740\u5173\u952e\u4f5c\u7528\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Nghi_dinh_1322020ND-CP\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u7684\u6761\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u5173\u8054\u4ea4\u6613\u4f5c\u4ef7\u8981\u7d20\u7684\u786e\u5b9a\u539f\u5219\u3001\u65b9\u6cd5\u548c\u7a0b\u5e8f\uff0c\u7eb3\u7a0e\u4eba\u7684\u6743\u5229\u548c\u4e49\u52a1\uff0c\u4ee5\u53ca\u96c6\u56e2\u5185\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u7533\u62a5\u7a0b\u5e8f\u548c\u7a0e\u52a1\u673a\u5173\u7684\u7ba1\u7406\u804c\u8d23\u3002\u8be5\u6cd5\u4ee4\u53d6\u4ee3\u4e86\u4e4b\u524d\u7684\u591a\u9879\u89c4\u5b9a\uff0c\u6269\u5927\u4e86\u5173\u8054\u65b9\u8ba4\u5b9a\u7684\u8303\u56f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8c41\u514d\u5907\u6848\u548c\u7533\u8bf7\u95e8\u69db\uff08\u91cd\u8981\u7684\u5b9e\u9645\u8981\u70b9\uff09\uff1a\u8be5\u6cd5\u4ee4\u5141\u8bb8\u5728\u67d0\u4e9b\u8fb9\u7f18\u60c5\u51b5\u4e0b\u8c41\u514d\u63d0\u4ea4\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff08\u4f8b\u5982\uff1a\u7eb3\u7a0e\u671f\u95f4\u7684\u603b\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u8be5\u671f\u95f4\u6240\u6709\u76f8\u5173\u4ea4\u6613\u7684\u603b\u4ef7\u503c\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\uff09\uff0c\u5e76\u8be6\u7ec6\u8bf4\u660e <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u9644\u4ef6<\/span><\/a><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u63d0\u4f9b\u8d44\u6599\u7684\u65f6\u9650\uff1a\u4f01\u4e1a\u5e94\u5f53\u81ea\u6536\u5230\u8981\u6c42\u4e4b\u65e5\u8d7730\u4e2a\u5de5\u4f5c\u65e5\u5185\u63d0\u4f9b\u3002<\/span><\/p>\n<p><b>\u53c2\u89c1\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u8be6\u7ec6\u89c4\u5b9a\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/\"><span style=\"font-weight: 400;\">\u8fd9\u91cc<\/span><\/a><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_le_quoc_te_OECD\"><\/span><b>\u7ecf\u5408\u7ec4\u7ec7\u7684\u56fd\u9645\u60ef\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7ecf\u5408\u7ec4\u7ec7\u56fd\u9645\u53c2\u8003\u6846\u67b6\uff08\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357\uff09\u662f\u4e00\u4efd\u56fd\u9645\u53c2\u8003\u6587\u4ef6\uff0c\u8be6\u7ec6\u8bf4\u660e\u4e86\u5982\u4f55\u8fd0\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u6765\u53cd\u6620BEPS\u9879\u76ee\u7684\u6210\u679c\uff0c\u5c24\u5176\u662f\u884c\u52a8\u8ba1\u52128-10\uff08\u6839\u636e\u521b\u9020\u7684\u4ef7\u503c\u5206\u914d\u4e1a\u52a1\u6210\u679c\uff09\u548c\u884c\u52a8\u8ba1\u521213\uff08\u5f3a\u5236\u6027\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff1a\u4e3b\u4f53\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u3001\u56fd\u522b\u62a5\u544a\uff09\u3002\u8fd9\u4e9b\u6307\u5357\u662f\u4e16\u754c\u5404\u5730\u8bb8\u591a\u7a0e\u52a1\u673a\u5173\uff08\u4ee5\u53ca\u8d8a\u5357\u5236\u5b9a\u653f\u7b56\u65f6\uff09\u53c2\u8003\u7684\u6807\u51c6\u3002<\/span><\/p>\n<p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-quoc-te\/\"><span style=\"font-weight: 400;\">OECD \u548c BEPS \u56fd\u9645\u6807\u51c6<\/span><\/a><\/p>\n<p><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a (CbCR)<\/span><\/a><span style=\"font-weight: 400;\"> \u53ca\u9002\u7528\u95e8\u69db\uff1a\u5927\u591a\u6570\u56fd\u5bb6\u5747\u8bbe\u5b9a\u5408\u5e76\u6536\u5165\u8fbe7.5\u4ebf\u6b27\u5143\u4f5c\u4e3a\u63d0\u4ea4CbCR\u7684\u95e8\u69db\uff0c\u5373\u8fc7\u53bb\u4e24\u81f3\u56db\u5e74\u5408\u5e76\u6536\u5165\u8d85\u8fc77.5\u4ebf\u6b27\u5143\u7684\u8de8\u56fd\u4f01\u4e1a\u4e00\u822c\u9700\u8981\u63d0\u4ea4CbCR\u3002\uff08\u8d8a\u5357\u5173\u4e8e\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u53ca\u7533\u62a5\u7684\u63aa\u65bd\u4e5f\u5df2\u5728\u56fd\u5bb6\u5c42\u9762\u7acb\u6cd5\u6216\u4fee\u8ba2\uff09\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">BEPS\u5c06\u8f6c\u79fb\u5b9a\u4ef7\u7684\u91cd\u70b9\u4ece\u201c\u8d22\u52a1\u6307\u6807\u201d\u8f6c\u5411\u201c\u4ef7\u503c\u521b\u9020\u201d\uff0c\u8fd9\u610f\u5473\u7740\u7a0e\u52a1\u673a\u5173\u5728\u8bc4\u4f30\u96c6\u56e2\u5185\u90e8\u5173\u8054\u65b9\u4ea4\u6613\u65f6\uff0c\u8d8a\u6765\u8d8a\u9700\u8981\u529f\u80fd-\u8d44\u4ea7-\u98ce\u9669\uff08FAR\uff09\u8bc1\u636e\u548c\u5229\u6da6\u5206\u914d\u7684\u5b9e\u7269\u8bc1\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_khi_thuc_hien_giao_dich_lien_ket_trong_tap_doan\"><\/span><b>\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u7684\u98ce\u9669\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u5982\u679c\u7ba1\u7406\u4e0d\u5584\uff0c\u4f01\u4e1a\u5185\u90e8\u7684\u5173\u8054\u4ea4\u6613\u53ef\u80fd\u4f1a\u5728\u7a0e\u52a1\u3001\u6cd5\u5f8b\u3001\u58f0\u8a89\u548c\u5185\u90e8\u7ba1\u7406\u65b9\u9762\u5e26\u6765\u4e00\u7cfb\u5217\u8d1f\u9762\u540e\u679c\u3002\u5177\u4f53\u6765\u8bf4\uff1a<\/span><\/p>\n<figure id=\"attachment_2108\" aria-describedby=\"caption-attachment-2108\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2108\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-thuc-hien-giao-dich-lien-ket-trong-tap-doan.jpg\" alt=\"R\u1ee7i ro khi th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft trong t\u1eadp \u0111o\u00e0n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-thuc-hien-giao-dich-lien-ket-trong-tap-doan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-thuc-hien-giao-dich-lien-ket-trong-tap-doan-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-thuc-hien-giao-dich-lien-ket-trong-tap-doan-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-thuc-hien-giao-dich-lien-ket-trong-tap-doan-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-thuc-hien-giao-dich-lien-ket-trong-tap-doan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2108\" class=\"wp-caption-text\">\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u7684\u98ce\u9669<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u98ce\u9669\uff1a\u5982\u679c\u4f01\u4e1a\u65e0\u6cd5\u8bc1\u660e\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u5f81\u7a0e\u3002\u8fd9\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u88ab\u5f81\u6536\u591a\u5e74\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u5916\u52a0\u884c\u653f\u7f5a\u6b3e\u548c\u6ede\u7eb3\u91d1\u3002\u5177\u4f53\u7f5a\u6b3e\u5982\u4e0b\uff1a\u5982\u679c\u4f01\u4e1a\u4e0d\u9075\u5b88\u89c4\u5b9a\uff0c\u5c06\u88ab\u5904\u4ee5800\u4e07\u81f31500\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\uff1b\u5bf9\u5c11\u7533\u62a5\u7684\u7a0e\u6b3e\u5904\u4ee520%\u7684\u7f5a\u6b3e\u3002\u6b64\u5916\uff0c\u8fd8\u5c06\u63090.03%\/\u5929\u7684\u5229\u7387\u8ba1\u7b97\u6ede\u7eb3\u91d1\u3002\u8d22\u653f\u90e8\u7684\u6570\u636e\u663e\u793a\uff0c\u57282020\u5e74\u81f32023\u5e74\u671f\u95f4\uff0c\u5bf9\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u8fdb\u884c\u68c0\u67e5\u548c\u5ba1\u67e5\u6240\u5f81\u6536\u7684\u7a0e\u6b3e\u548c\u7f5a\u6b3e\u603b\u989d\u4f30\u8ba1\u9ad8\u8fbe\u6570\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u53cd\u6620\u51fa\u6781\u9ad8\u7684\u8d22\u52a1\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u98ce\u9669\uff1a\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u5176\u4fee\u6b63\u6848\u8981\u6c42\u4f01\u4e1a\u7f16\u5236\u4ef7\u683c\u5236\u5b9a\u6863\u6848\uff0c\u5e76\u5145\u5206\u62ab\u9732\u5173\u8054\u4ea4\u6613\u4fe1\u606f\u3002\u8fdd\u53cd\u89c4\u5b9a\u7684\u4f01\u4e1a\u4e0d\u4ec5\u5c06\u53d7\u5230\u884c\u653f\u5904\u7f5a\uff0c\u8fd8\u5c06\u88ab\u8ffd\u7a76\u6cd5\u5f8b\u8d23\u4efb\uff0c\u8fd9\u5c06\u5f71\u54cd\u5176\u83b7\u5f97\u6295\u8d44\u6fc0\u52b1\u63aa\u65bd\u7684\u80fd\u529b\u4ee5\u53ca\u5bf9\u76d1\u7ba1\u673a\u6784\u7684\u4fe1\u5fc3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f0\u8a89\u98ce\u9669\uff1a\u4e00\u65e6\u4f01\u4e1a\u88ab\u7a0e\u52a1\u673a\u5173\u516c\u5f00\u53d1\u73b0\u5728\u96c6\u56e2\u5185\u90e8\u5173\u8054\u4ea4\u6613\u4e2d\u5b58\u5728\u8fdd\u89c4\u884c\u4e3a\uff0c\u5176\u8d1f\u9762\u5f71\u54cd\u5c06\u8513\u5ef6\u81f3\u80a1\u4e1c\u3001\u6295\u8d44\u8005\u548c\u5546\u4e1a\u4f19\u4f34\u3002\u58f0\u8a89\u53d7\u635f\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u5931\u53bb\u5408\u4f5c\u673a\u4f1a\u3001\u878d\u8d44\u56f0\u96be\u4ee5\u53ca\u54c1\u724c\u4ef7\u503c\u4e0b\u964d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7ba1\u7406\u98ce\u9669\uff1a\u96c6\u56e2\u5185\u90e8\u4ef7\u683c\u7ba1\u7406\u7f3a\u4e4f\u900f\u660e\u5ea6\uff0c\u5bb9\u6613\u5f15\u53d1\u6210\u5458\u516c\u53f8\u4e4b\u95f4\u7684\u5229\u76ca\u51b2\u7a81\uff0c\u5bfc\u81f4\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u51fa\u73b0\u9519\u8bef\uff0c\u4e0d\u4ec5\u589e\u52a0\u72ec\u7acb\u5ba1\u8ba1\u7684\u96be\u5ea6\uff0c\u4e5f\u964d\u4f4e\u4e86\u96c6\u56e2\u98ce\u9669\u7ba1\u63a7\u7684\u6709\u6548\u6027\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9274\u4e8e\u5df2\u5206\u6790\u7684\u7a0e\u52a1\u3001\u6cd5\u5f8b\u548c\u58f0\u8a89\u98ce\u9669\uff0c\u4ec5\u4ec5\u8bc6\u522b\u95ee\u9898\u662f\u4e0d\u591f\u7684\u3002\u66f4\u91cd\u8981\u7684\u662f\uff0c\u4f01\u4e1a\u9700\u8981\u4e3b\u52a8\u6784\u5efa\u9002\u5f53\u7684\u63a7\u5236\u673a\u5236\u548c\u7ba1\u7406\u65b9\u6cd5\u3002\u90a3\u4e48\uff0c\u6709\u54ea\u4e9b\u5207\u5b9e\u53ef\u884c\u7684\u89e3\u51b3\u65b9\u6848\u53ef\u4ee5\u6709\u6548\u7ba1\u7406\u96c6\u56e2\u5185\u90e8\u7684\u5173\u8054\u4ea4\u6613\uff0c\u65e2\u80fd\u4f18\u5316\u5185\u90e8\u8d44\u6e90\uff0c\u53c8\u80fd\u786e\u4fdd\u5408\u89c4\u5462\uff1f<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_quan_ly_giao_dich_lien_ket_trong_tap_doan\"><\/span><b>\u96c6\u56e2\u5185\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u529e\u6cd5<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u8981\u6709\u6548\u7ba1\u7406\u96c6\u56e2\u5185\u90e8\u5173\u8054\u4ea4\u6613\uff0c\u4e0d\u80fd\u4ec5\u4ec5\u505c\u7559\u5728\u5408\u89c4\u5c42\u9762\uff0c\u8fd8\u9700\u8981\u540c\u6b65\u90e8\u7f72\u8bf8\u591a\u5207\u5b9e\u53ef\u884c\u7684\u63aa\u65bd\u3002\u6bcf\u79cd\u65b9\u6848\u90fd\u6709\u5404\u81ea\u7684\u7279\u70b9\u3001\u4f18\u52bf\u548c\u9002\u7528\u8303\u56f4\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u4e3b\u8981\u7684\u7ba1\u7406\u65b9\u6848\uff0c\u5e2e\u52a9\u7ba1\u7406\u8005\u66f4\u6e05\u6670\u5730\u4e86\u89e3\u5e76\u8fdb\u884c\u66f4\u5168\u9762\u7684\u6bd4\u8f83\uff1a<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u96c6\u56e2\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u89e3\u51b3\u65b9\u6848\u7efc\u5408<\/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>\u89e3\u51b3\u65b9\u6848\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a81\u51fa\u7279\u70b9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7b26\u5408\u56fd\u9645\u6807\u51c6\u7684\u900f\u660e\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e94\u7528\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219\uff0c\u5728\u6574\u4e2a\u96c6\u56e2\u5185\u5efa\u7acb\u4e00\u81f4\u7684\u4ef7\u683c\u6846\u67b6\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u907f\u514d\u88ab\u7a0e\u52a1\u673a\u5173\u5f81\u6536\u7684\u98ce\u9669<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u786e\u4fdd\u516c\u5e73\u7684\u5229\u6da6\u5206\u914d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5efa\u7acb\u4f1a\u5458\u4f01\u4e1a\u5171\u8bc6<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff08\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u3001CbCR\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u51c6\u5907\u5b8c\u6574\u7684\u6587\u4ef6\u4ee5\u8bc1\u660e\u9075\u5b88\u56fd\u9645\u6cd5\u5f8b\u548c\u60ef\u4f8b\uff1b\u672c\u5730\u6587\u4ef6\u53cd\u6620\u5404\u4e2a\u56fd\u5bb6\u7684\u8be6\u7ec6\u4fe1\u606f\uff0c\u4e3b\u6587\u4ef6\u663e\u793a\u5168\u7403\u60c5\u51b5\uff0cCbCR \u6f84\u6e05\u5df2\u652f\u4ed8\u7684\u5229\u6da6\u548c\u7a0e\u6b3e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u68c0\u67e5\u671f\u95f4\u7684\u6cd5\u5f8b\u8bc1\u636e<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9075\u5b88\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u4ee5\u53ca OECD \u548c BEPS \u6807\u51c6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63d0\u9ad8\u5bf9\u6295\u8d44\u8005\u7684\u900f\u660e\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u52a0\u5f3a\u5185\u90e8\u63a7\u5236\u548c\u5b9a\u671f\u5ba1\u8ba1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb\u63a7\u5236\u7cfb\u7edf\u4ee5\u4fbf\u53ca\u65e9\u53d1\u73b0\u9519\u8bef\uff1b\u8fdb\u884c\u5b9a\u671f\u72ec\u7acb\u5ba1\u8ba1\u4ee5\u52a0\u5f3a\u8d22\u52a1\u62a5\u544a\u7684\u53ef\u9760\u6027\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u51cf\u5c11\u4f1a\u8ba1\u9519\u8bef<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u589e\u5f3a\u80a1\u4e1c\u4fe1\u5fc3<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63d0\u5347\u5546\u4e1a\u4fe1\u8a89\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5728\u4ef7\u683c\u5206\u6790\u4e2d\u5e94\u7528\u6280\u672f\u3001\u5927\u6570\u636e\u548c\u4eba\u5de5\u667a\u80fd<\/span><\/td>\n<td><span style=\"font-weight: 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400;\">\u5b9a\u671f\u54a8\u8be2\u8f6c\u8ba9\u5b9a\u4ef7\u4e13\u5bb6\u3001\u7a0e\u52a1\u5f8b\u5e08\u3001\u8d22\u52a1\u987e\u95ee\uff0c\u4ee5\u66f4\u65b0\u56fd\u5185\u6cd5\u89c4\u548c\u7ecf\u5408\u7ec4\u7ec7\u5b9e\u8df5\u3001BEPS\u3001\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53ca\u65f6\u66f4\u65b0\u653f\u7b56\u53d8\u5316<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5efa\u7acb\u53ef\u6301\u7eed\u7684\u7ba1\u7406\u6218\u7565\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u4e0a\u8868\u5bf9\u6bd4\u53ef\u4ee5\u770b\u51fa\uff0c\u6bcf\u79cd\u89e3\u51b3\u65b9\u6848\u90fd\u6709\u5176\u81ea\u8eab\u7684\u4ef7\u503c\uff0c\u4f46\u4e5f\u5e26\u6765\u4e86\u4e00\u5b9a\u7684\u6311\u6218\u3002\u56e0\u6b64\uff0c\u4e3a\u4e86\u6709\u6548\u7ba1\u7406\u96c6\u56e2\u5185\u90e8\u7684\u5173\u8054\u4ea4\u6613\uff0c\u4f01\u4e1a\u9700\u8981\u7075\u6d3b\u7ec4\u5408\u89e3\u51b3\u65b9\u6848\uff0c\u4f18\u5148\u8003\u8651\u900f\u660e\u5ea6\u548c\u6cd5\u5f8b\u5408\u89c4\u6027\uff0c\u5e76\u4e3b\u52a8\u66f4\u65b0\u56fd\u9645\u653f\u7b56\u53d8\u5316\u3002\u8fd9\u662f\u6784\u5efa\u957f\u671f\u98ce\u9669\u7ba1\u7406\u548c\u7f13\u89e3\u7b56\u7565\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u96c6\u56e2\u5185\u90e8\u7684\u5173\u8054\u4ea4\u6613\u4e0d\u4ec5\u63d0\u4f9b\u4e86\u4f18\u5316\u8d44\u6e90\u7684\u673a\u4f1a\uff0c\u4f46\u5982\u679c\u7f3a\u4e4f\u900f\u660e\u5ea6\u548c\u63a7\u5236\u529b\uff0c\u4e5f\u4f1a\u5e26\u6765\u8bf8\u591a\u98ce\u9669\u3002\u4f01\u4e1a\u9700\u8981\u79ef\u6781\u5236\u5b9a\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\uff0c\u5efa\u7acb\u6807\u51c6\u5316\u7684\u5b9a\u4ef7\u8bb0\u5f55\uff0c\u52a0\u5f3a\u5185\u90e8\u63a7\u5236\uff0c\u8fd0\u7528\u73b0\u4ee3\u6280\u672f\u5e76\u54a8\u8be2\u4e13\u5bb6\uff0c\u4ee5\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\uff0c\u540c\u65f6\u63d0\u5347\u5176\u5e02\u573a\u58f0\u8a89\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6709\u6548\u5b9e\u65bd\uff0c\u4e0e\u4e13\u4e1a\u7684\u54a8\u8be2\u5408\u4f5c\u4f19\u4f34\u5408\u4f5c\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u7a0e\u52a1\u7a3d\u67e5\u4eba\u5458\u9762\u524d\u66f4\u6709\u4fe1\u5fc3\uff0c\u5e76\u4fdd\u62a4\u5176\u5408\u6cd5\u5229\u76ca\u3002MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u5df2\u51c6\u5907\u597d\u6210\u4e3a\u60a8\u503c\u5f97\u4fe1\u8d56\u7684\u4f19\u4f34\uff0c\u63d0\u4f9b\u5168\u9762\u7684\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u548c\u63a7\u5236\u89e3\u51b3\u65b9\u6848\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u5404\u79cd\u6311\u6218\u4e2d\u7ad9\u7a33\u811a\u8ddf\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 trong t\u1eadp \u0111o\u00e0n kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 t\u1ed1i \u01b0u h\u00f3a d\u00f2ng v\u1ed1n, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn, m\u00e0 c\u00f2n l\u00e0 \u0111i\u1ec3m n\u00f3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. N\u1ebfu thi\u1ebfu c\u01a1 ch\u1ebf qu\u1ea3n tr\u1ecb minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2105,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2104","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\/2104","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=2104"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2104\/revisions"}],"predecessor-version":[{"id":2109,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2104\/revisions\/2109"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2105"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}