{"id":2127,"date":"2025-09-30T00:17:14","date_gmt":"2025-09-30T07:17:14","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2127"},"modified":"2025-10-13T03:22:32","modified_gmt":"2025-10-13T10:22:32","slug":"phat-sinh-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/phat-sinh-giao-dich-lien-ket\/","title":{"rendered":"\u5224\u65ad\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u5173\u8054\u4ea4\u6613\u76842\u4e2a\u6761\u4ef6"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u4e1a\u52a1\u662f\u5426\u5df2\u7ecf\u53d1\u751f <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u8fd8\u662f\u6ca1\u6709\uff1f\u6700\u91cd\u8981\u7684\u662f\u8981\u660e\u786e\u5173\u7cfb\u548c\u4ea4\u6613\uff0c\u5982\u679c\u5c5e\u4e8e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u60c5\u51b5\u4e4b\u4e00\uff0c\u5982\u679c\u6ee1\u8db302\u4e2a\u6761\u4ef6\uff0c\u5219\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u4ea4\u6613\u3002\u00a0<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket\/\"><span style=\"color: #000000;\">\u6709\u5173\u8054\u5173\u7cfb<\/span><\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-phat-sinh-giua-cac-doanh-nghiep-lien-ket\/\"><span style=\"color: #000000;\">\u5173\u8054\u65b9\u4ea4\u6613<\/span><\/a><\/li>\n<li><span style=\"color: #000000;\">\u5b58\u5728\u4e0e\u5173\u8054\u65b9\u7684\u4ea4\u6613\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8bc6\u522b\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u4e0d\u4ec5\u662f\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6cd5\u5f8b\u8981\u6c42\uff0c\u4e5f\u662f\u9632\u8303\u7a0e\u52a1\u98ce\u9669\u3001\u786e\u4fdd\u8d22\u52a1\u900f\u660e\u5ea6\u7684\u91cd\u8981\u4e00\u6b65\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0b\u9762\u7684\u6587\u7ae0\u5c06\u63d0\u4f9b\u5168\u9762\u800c\u8be6\u7ec6\u7684\u89c6\u89d2\u6765\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u5173\u8054\u4ea4\u6613\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\/phat-sinh-giao-dich-lien-ket\/#Phat_sinh_giao_dich_lien_ket_la_gi\" >\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\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\/phat-sinh-giao-dich-lien-ket\/#Cac_tieu_chi_nhan_dien_doanh_nghiep_co_phat_sinh_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u7684\u8ba4\u5b9a\u6807\u51c6<\/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\/phat-sinh-giao-dich-lien-ket\/#Cac_giao_dich_nao_phat_sinh_giao_dich_lien_ket_giua_cac_doanh_nghiep_thuoc_pham_vi_dieu_chinh_cua_phap_luat\" >\u54ea\u4e9b\u4ea4\u6613\u5c5e\u4e8e\u4f01\u4e1a\u95f4\u5173\u8054\u4ea4\u6613\uff0c\u5c5e\u4e8e\u6cd5\u5f8b\u89c4\u5b9a\u8303\u56f4\u4e4b\u5185\uff1f<\/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\/phat-sinh-giao-dich-lien-ket\/#Co_so_phap_ly_lien_quan_phat_sinh_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u7684\u6cd5\u5f8b\u57fa\u7840<\/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\/phat-sinh-giao-dich-lien-ket\/#Nghi_dinh_1322020ND-CP\" >\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/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\/phat-sinh-giao-dich-lien-ket\/#Nguyen_tac_ap_dung_quan_ly_thue_doi_voi_doanh_nghiep_phat_sinh_giao_dich_lien_ket\" >\u4f01\u4e1a\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u9002\u7528\u539f\u5219\u00a0<\/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\/phat-sinh-giao-dich-lien-ket\/#Quy_trinh_kiem_tra_doanh_nghiep_co_phat_sinh_giao_dich_lien_ket_hay_khong\" >\u5ba1\u67e5\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phat-sinh-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phat-sinh-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><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Phat_sinh_giao_dich_lien_ket_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u662f\u6307\u4f01\u4e1a\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u7ecf\u6d4e\u3001\u5546\u4e1a\u6216\u91d1\u878d\u6d3b\u52a8\u3002\u5173\u8054\u65b9\u5173\u7cfb\u53ef\u4ee5\u662f\u8d44\u672c\u6240\u6709\u6743\u3001\u7ecf\u8425\u7ba1\u7406\u548c\u8fd0\u8425\u6743\u3001\u501f\u8d37\u5173\u7cfb\u3001\u62c5\u4fdd\u5173\u7cfb\u6216\u5bf9\u7b2c\u4e09\u65b9\u7684\u76f8\u4e92\u4f9d\u8d56\u5173\u7cfb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u67611\u6b3e\u89c4\u5b9a\uff0c\u56e0\u5173\u8054\u4ea4\u6613\u800c\u4ea7\u751f\u5173\u7cfb\u7684\u5f53\u4e8b\u4eba\u662f\u6307\u5177\u6709\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u7684\u5f53\u4e8b\u4eba\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u4e00\u65b9\u76f4\u63a5\u6216\u8005\u95f4\u63a5\u53c2\u4e0e\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u8005\u6295\u8d44\u3002\u201d<\/span><\/p><\/blockquote>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> A\u516c\u53f8\u62e5\u6709B\u516c\u53f8\u6ce8\u518c\u8d44\u672c\u768440%\uff0c\u540c\u65f6\u4efb\u547d\u4e00\u540d\u6267\u884c\u8463\u4e8b\u76f4\u63a5\u7ba1\u7406B\u516c\u53f8\u7684\u7ecf\u8425\u6d3b\u52a8\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u76f4\u63a5\u6216\u95f4\u63a5\u53d7\u53e6\u4e00\u65b9\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u7684\u4e00\u65b9\u3002\u201d<\/span><\/p><\/blockquote>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> B \u516c\u53f8\u548c C \u516c\u53f8\u5747\u7531 A \u516c\u53f8\u6240\u6709\uff0c\u8d44\u672c\u8d85\u8fc7 30%\uff0c\u5e76\u6709\u6743\u4efb\u547d\u8463\u4e8b\u4f1a\u6210\u5458\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1 B \u548c C \u5e76\u4e0d\u4e92\u62e5\u6709\u5bf9\u65b9\uff0c\u4f46\u7531\u4e8e\u4e24\u8005\u90fd\u5728 A \u516c\u53f8\u7684\u63a7\u5236\u4e4b\u4e0b\uff0c\u56e0\u6b64 B \u548c C \u4e4b\u95f4\u7684\u4efb\u4f55\u8d2d\u4e70\u3001\u670d\u52a1\u6216\u8d37\u6b3e\u4ea4\u6613\u90fd\u88ab\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\uff0c\u5373\u4f7f B \u548c C \u4e4b\u95f4\u6ca1\u6709\u76f4\u63a5\u6240\u6709\u6743\u3002<\/span><\/p>\n<blockquote><p><strong>\u6765\u6e90\uff1a<\/strong> <a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/cau-hoi-thuong-gap\/giao-dich-lien-ket-la-gi-cach-xac-dinh-giao-dich-lien-ket-6216.html\" rel=\"nofollow noopener\" target=\"_blank\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_nhan_dien_doanh_nghiep_co_phat_sinh_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u7684\u8ba4\u5b9a\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c5\u6761\u7b2c2\u6b3e <a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/cau-hoi-thuong-gap\/giao-dich-lien-ket-la-gi-cach-xac-dinh-giao-dich-lien-ket-6216.html\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a>\u4f01\u4e1a\u5b58\u5728\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u7684\uff0c\u89c6\u4e3a\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff0c\u5e76\u4ea7\u751f\u5173\u8054\u4ea4\u6613\u3002\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<figure id=\"attachment_2135\" aria-describedby=\"caption-attachment-2135\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2135\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-tieu-chi-nhan-dien-doanh-nghiep-co-phat-sinh-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-tieu-chi-nhan-dien-doanh-nghiep-co-phat-sinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-tieu-chi-nhan-dien-doanh-nghiep-co-phat-sinh-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-tieu-chi-nhan-dien-doanh-nghiep-co-phat-sinh-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-tieu-chi-nhan-dien-doanh-nghiep-co-phat-sinh-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-tieu-chi-nhan-dien-doanh-nghiep-co-phat-sinh-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2135\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u7684\u8ba4\u5b9a\u6807\u51c6<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u4e00\uff09\u4e00\u4e2a\u4f01\u4e1a\u76f4\u63a5\u6216\u8005\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u4e2a\u4f01\u4e1a\u6240\u6709\u8005\u51fa\u8d44\u768425%\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u4e8c\uff09\u4e24\u4e2a\u4f01\u4e1a\u5747\u6709\u81f3\u5c1125%\u7684\u6240\u6709\u8005\u6743\u76ca\u76f4\u63a5\u6216\u95f4\u63a5\u7531\u7b2c\u4e09\u65b9\u6301\u6709\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u4e09\uff09\u4e00\u5bb6\u4f01\u4e1a\u6309\u80a1\u6743\u8d44\u672c\u8ba1\u7b97\u4e3a\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7b2c\u4e00\u5927\u80a1\u4e1c\uff0c\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u81f3\u5c1110%\u80a1\u4efd\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u56db\uff09\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\u5411\u5176\u4ed6\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d44\u91d1\u8d37\u51fa\uff08\u5305\u62ec\u4ee5\u5173\u8054\u65b9\u7684\u8d44\u91d1\u4f5c\u4e3a\u62c5\u4fdd\u5411\u7b2c\u4e09\u65b9\u63d0\u4f9b\u7684\u8d37\u6b3e\u4ee5\u53ca\u7c7b\u4f3c\u6027\u8d28\u7684\u91d1\u878d\u4ea4\u6613\uff09\uff0c\u4e14\u8d37\u6b3e\u91d1\u989d\u81f3\u5c11\u7b49\u4e8e\u8be5\u4f01\u4e1a\u5b9e\u7f34\u8d44\u672c\u768425%\u4ee5\u4e0a\uff0c\u4e14\u8be5\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0b\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u4e94\uff09\u4e00\u5bb6\u4f01\u4e1a\u4efb\u547d\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u6267\u884c\u59d4\u5458\u4f1a\u6216\u63a7\u5236\u673a\u6784\u6210\u5458\uff0c\u4f46\u7b2c\u4e00\u5bb6\u4f01\u4e1a\u4efb\u547d\u7684\u6210\u5458\u6570\u91cf\u5927\u4e8e\u7b2c\u4e8c\u5bb6\u4f01\u4e1a\u6267\u884c\u59d4\u5458\u4f1a\u6216\u63a7\u5236\u673a\u6784\u6210\u5458\u603b\u6570\u768450%\uff0c\u6216\u8005\u7b2c\u4e00\u5bb6\u4f01\u4e1a\u4efb\u547d\u7684\u6210\u5458\u6709\u6743\u51b3\u5b9a\u7b2c\u4e8c\u5bb6\u4f01\u4e1a\u7684\u8d22\u52a1\u653f\u7b56\u6216\u4e1a\u52a1\u7ecf\u8425\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u516d\uff09\u4e24\u4e2a\u4f01\u4e1a\u8463\u4e8b\u4f1a\u6210\u5458\u4eba\u6570\u5747\u8d85\u8fc750%\uff0c\u6216\u8005\u6709\u4e00\u540d\u5177\u6709\u51b3\u5b9a\u8d22\u52a1\u653f\u7b56\u6216\u8005\u7ecf\u8425\u51b3\u7b56\u6743\u7684\u8463\u4e8b\u4f1a\u6210\u5458\u7531\u7b2c\u4e09\u65b9\u59d4\u6d3e\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u4e03\uff09\u5173\u7cfb\uff1a\u4e24\u4e2a\u4f01\u4e1a\u5728\u4eba\u4e8b\u3001\u8d22\u52a1\u548c\u7ecf\u8425\u65b9\u9762\u7531\u5177\u6709\u4e0b\u5217\u5173\u7cfb\u4e4b\u4e00\u7684\u4e2a\u4eba\u7ecf\u8425\u6216\u63a7\u5236\uff1a\u4e08\u592b\u3001\u59bb\u5b50 ...<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u516b\uff09\u4e24\u4e2a\u8425\u4e1a\u673a\u6784\u4e4b\u95f4\u5b58\u5728\u603b\u673a\u6784\u4e0e\u5e38\u8bbe\u673a\u6784\u5173\u7cfb\uff0c\u6216\u8005\u540c\u5c5e\u4e00\u4e2a\u5916\u56fd\u7ec4\u7ec7\u6216\u8005\u4e2a\u4eba\u7684\u5e38\u8bbe\u673a\u6784\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u4e5d\uff09\u4e2a\u4eba\u901a\u8fc7\u51fa\u8d44\u63a7\u5236\u4e00\u4e2a\u6216\u591a\u4e2a\u4f01\u4e1a\u6216\u8005\u76f4\u63a5\u53c2\u4e0e\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u5341\uff09\u5176\u4ed6\u4e00\u4e2a\u4f01\u4e1a\u5b9e\u9645\u7ba1\u7406\u548c\u63a7\u5236\u53e6\u4e00\u4e2a\u4f01\u4e1a\u7684\u7ecf\u8425\u6d3b\u52a8\u7684\u60c5\u5f62\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u5341\u4e00\uff09\u4f01\u4e1a\u53d1\u751f\u8f6c\u79fb\u3001\u63a5\u53d7\u8f6c\u79fb\u3001\u51fa\u8d44\u4ea4\u6613\u91d1\u989d\u81f3\u5c11\u4e3a251,0...<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_giao_dich_nao_phat_sinh_giao_dich_lien_ket_giua_cac_doanh_nghiep_thuoc_pham_vi_dieu_chinh_cua_phap_luat\"><\/span><b>\u54ea\u4e9b\u4ea4\u6613\u5c5e\u4e8e\u4f01\u4e1a\u95f4\u5173\u8054\u4ea4\u6613\uff0c\u5c5e\u4e8e\u6cd5\u5f8b\u89c4\u5b9a\u8303\u56f4\u4e4b\u5185\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c2\u6761\u89c4\u5b9a\uff0c\u5c5e\u4e8e\u76d1\u7ba1\u8303\u56f4\u5185\u7684\u5173\u8054\u4ea4\u6613\u884c\u4e3a\uff0c\u5176\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<figure id=\"attachment_2137\" aria-describedby=\"caption-attachment-2137\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2137\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Dieu-kien-giao-dich-phat-sinh-giao-dich-lien-ket.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n giao d\u1ecbch ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Dieu-kien-giao-dich-phat-sinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Dieu-kien-giao-dich-phat-sinh-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Dieu-kien-giao-dich-phat-sinh-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Dieu-kien-giao-dich-phat-sinh-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Dieu-kien-giao-dich-phat-sinh-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2137\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u53d1\u751f\u6761\u4ef6<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u3001\u9500\u552e\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u3001\u5206\u914d\u8d27\u7269\u3001\u63d0\u4f9b\u670d\u52a1\u7684\u4ea4\u6613\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u4ea4\u6613\u2014\u2014\u8d37\u6b3e\u3001\u91d1\u878d\u670d\u52a1\u3001\u91d1\u878d\u62c5\u4fdd\u548c\u5176\u4ed6\u91d1\u878d\u5de5\u5177\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u79fb\u6709\u5f62\u8d44\u4ea7\u3001\u65e0\u5f62\u8d44\u4ea7\u4ee5\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u4e70\u5356\u3001\u5171\u4eab\u8d44\u4ea7\u3001\u8d44\u91d1\u3001\u52b3\u52a1\u7b49\u8d44\u6e90\u3001\u5206\u62c5\u6210\u672c\u7684\u534f\u8bae\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5982\u679c\u4f01\u4e1a\u6b63\u786e\u8ba4\u5b9a\u5173\u8054\u5173\u7cfb\u53ca\u4ea4\u6613\uff0c\u5219\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u4ea4\u6613\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_lien_quan_phat_sinh_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u7684\u6cd5\u5f8b\u57fa\u7840<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u8981\u59a5\u5584\u8fdb\u884c\u5173\u8054\u5173\u7cfb\u8ba4\u5b9a\uff0c\u9700\u8981\u4f9d\u6258\u73b0\u884c\u6cd5\u5f8b\u5236\u5ea6\uff0c\u8fd9\u662f\u5e2e\u52a9\u4f01\u4e1a\u5728\u51c6\u5907\u76f8\u5173\u6587\u4ef6\u3001\u7533\u62a5\u5173\u8054\u4ea4\u6613\u3001\u8bc1\u660e\u7ecf\u8425\u6d3b\u52a8\u900f\u660e\u5ea6\u65f6\u6709\u4f9d\u636e\u7684\u91cd\u8981\u57fa\u7840\u3002<\/span><\/p>\n<figure id=\"attachment_2136\" aria-describedby=\"caption-attachment-2136\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2136\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-phat-sinh-giao-dich-lien-ket.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd li\u00ean quan ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-phat-sinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-phat-sinh-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-phat-sinh-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-phat-sinh-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-phat-sinh-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2136\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u7684\u6cd5\u5f8b\u57fa\u7840<\/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 class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u653f\u5e9c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u8303\u4e86\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7684\u7a0e\u52a1\u7ba1\u7406\u3002\u8be5\u6cd5\u4ee4\u65e8\u5728\u66f4\u65b0\u548c\u5b8c\u5584\u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u63a7\u5236\u7684\u6cd5\u5f8b\u6846\u67b6\uff0c\u4ee5 <\/span><span style=\"font-weight: 400;\">\u63d0\u9ad8\u7a0e\u6536\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\u5e76\u9650\u5236\u7a0e\u57fa\u4fb5\u8680\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u6587\u6863\u63d0\u4f9b\u4ee5\u4e0b\u8be6\u7ec6\u4fe1\u606f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u94fe\u63a5\u5173\u7cfb\u7684\u6807\u51c6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4fe1\u606f\u7533\u62a5\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff08\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u3001\u56fd\u522b\u62a5\u544a\uff09\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6838\u5fc3\u76ee\u6807\u662f\u4e3a\u5173\u8054\u4ea4\u6613\u7684\u7a0e\u52a1\u7ba1\u7406\u5efa\u7acb\u6e05\u6670\u3001\u5168\u9762\u7684\u6cd5\u5f8b\u6846\u67b6\u3002\u9996\u5148\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u8981\u6c42\uff0c\u4ea4\u6613\u4ef7\u683c\u7684\u786e\u5b9a\u5fc5\u987b\u57fa\u4e8e\u7ecf\u6d4e\u5b9e\u8d28\uff0c\u800c\u975e\u4ec5\u4ec5\u57fa\u4e8e\u6cd5\u5f8b\u5f62\u5f0f\uff0c\u4ee5\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u4e0e\u72ec\u7acb\u4ea4\u6613\u8fdb\u884c\u516c\u5e73\u6bd4\u8f83\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ba1\u7406\u4f5c\u51fa\u4e86\u5168\u9762\u89c4\u5b9a <\/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;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_quan_ly_thue_doi_voi_doanh_nghiep_phat_sinh_giao_dich_lien_ket\"><\/span><b>\u4f01\u4e1a\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u9002\u7528\u539f\u5219<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 3 \u6761 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx?anchor=dieu_5\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u5bf9\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u9002\u7528\u7a0e\u52a1\u7ba1\u7406\u539f\u5219\u7684\u89c4\u5b9a\u4e3a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u53d1\u751f\u5173\u8054\u4ea4\u6613\uff0c\u5e94\u5f53\u6392\u9664\u5173\u8054\u5173\u7cfb\u56e0\u7d20\uff0c\u786e\u4fdd\u8be5\u4ea4\u6613\u7684\u7533\u62a5\u548c\u7eb3\u7a0e\u4e49\u52a1\u7684\u786e\u5b9a\u4e0e\u540c\u7b49\u6761\u4ef6\u4e0b\u7684\u72ec\u7acb\u4ea4\u6613\u76f8\u4e00\u81f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5728\u53d1\u751f\u5173\u8054\u4ea4\u6613\u65f6\uff0c\u5e94\u5f53\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u7684\u539f\u5219\u8fdb\u884c\u4ef7\u683c\u7ba1\u7406\u3001\u68c0\u67e5\u548c\u5ba1\u6838\uff0c\u540c\u65f6\u6839\u636e\u4e1a\u52a1\u6d3b\u52a8\u7684\u6027\u8d28\u8fdb\u884c\u8bc4\u4f30\uff0c\u4ee5\u5b9e\u9645\u751f\u4ea7\u7ecf\u8425\u7ed3\u679c\u4e3a\u57fa\u7840\u786e\u5b9a\u4ea4\u6613\u4ef7\u683c\uff0c\u4ece\u800c\u786e\u5b9a\u7eb3\u7a0e\u4eba\u76f8\u5e94\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u627f\u8ba4\u4e0d\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u5173\u8054\u4ea4\u6613\uff0c\u51cf\u5c11\u4f01\u4e1a\u5bf9\u56fd\u5bb6\u9884\u7b97\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u5e76\u8c03\u6574\u6b64\u7c7b\u5173\u8054\u4ea4\u6613\u7684\u4ef7\u683c\uff0c\u4ee5\u6b63\u786e\u786e\u5b9a\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u7eb3\u7a0e\u4e49\u52a1<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_tra_doanh_nghiep_co_phat_sinh_giao_dich_lien_ket_hay_khong\"><\/span><b>\u5ba1\u67e5\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73b0\u5b9e\u4e2d\uff0c\u8bb8\u591a\u4f01\u4e1a\u5f80\u5f80\u96be\u4ee5\u786e\u5b9a\u81ea\u8eab\u662f\u5426\u5b58\u5728\u5173\u8054\u4ea4\u6613\u3002\u4e3a\u4e86\u65b9\u4fbf\u4f01\u4e1a\u5ba1\u67e5\u548c\u7cfb\u7edf\u5316\u4fe1\u606f\uff0c\u4ee5\u4e0b\u6e05\u5355\u53ef\u5e2e\u52a9\u4f01\u4e1a\u68c0\u67e5\u548c\u76d1\u63a7\u4ece\u6240\u6709\u6743\u7ed3\u6784\u5230\u8d22\u52a1\u4ea4\u6613\u548c\u7279\u6b8a\u534f\u8bae\u7684\u6bcf\u4e2a\u6b65\u9aa4\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u4e1a\u52a1\u6838\u67e5\u7a0b\u5e8f<\/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>\u6b65<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u786e\u5b9a\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6240\u9700\u6587\u4ef6<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8d44\u672c\u6240\u6709\u6743\u5ba1\u67e5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u51fa\u8d44\u6bd4\u4f8b\u8d85\u8fc725%\uff0c\u6bcd\u5b50\u516c\u53f8\u5173\u7cfb\uff0c\u4ea4\u53c9\u6301\u80a1\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5546\u4e1a\u767b\u8bb0\u8bc1\u3001\u80a1\u4e1c\u540d\u518c\u3001\u8fc7\u6237\u5408\u540c\u3001\u80a1\u4e1c\u540d\u518c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u8d37\u6b3e\u548c\u62c5\u4fdd\u5408\u540c<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u96c6\u56e2\u516c\u53f8\u6216\u5173\u8054\u65b9\u63d0\u4f9b\u7684\u8d37\u6b3e\u6216\u62c5\u4fdd\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u534f\u8bae\u3001\u9644\u5f55\u3001\u94f6\u884c\u6587\u4ef6\u3001\u5ba1\u6279\u7eaa\u8981\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8003\u8651\u7ba1\u7406\u548c\u8fd0\u8425\u5173\u7cfb<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e0e\u8463\u4e8b\u4f1a\u3001\u7ba1\u7406\u59d4\u5458\u4f1a\u7b7e\u8ba2\u7ba1\u7406\u670d\u52a1\u5408\u540c\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8058\u4efb\u51b3\u5b9a\u3001\u52b3\u52a8\u5408\u540c\u3001\u7ba1\u7406\u5408\u540c\u3001\u4f1a\u8bae\u7eaa\u8981\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u670d\u52a1\u8d2d\u4e70\u548c\u9500\u552e\u4ea4\u6613\u7684\u5ba1\u67e5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u96c6\u56e2\u5185\u516c\u53f8\u4e4b\u95f4\u7684\u5546\u54c1\u3001\u670d\u52a1\u548c\u8d44\u4ea7\u4ea4\u6613\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5408\u540c\u3001\u589e\u503c\u7a0e\u53d1\u7968\u3001\u4ed3\u5355\u3001\u4ea4\u8d27\u5355\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7279\u4ef7\u4f18\u60e0\u8bc4\u8bba<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4fdd\u9669\u5408\u540c\uff08IP\uff09\u3001\u6210\u672c\u5206\u644a\u3001\u7814\u53d1\u548c\u5185\u90e8\u7ba1\u7406\u670d\u52a1\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">IP\u5408\u540c\u3001\u6210\u672c\u62a5\u544a\u3001\u5171\u4eab\u534f\u8bae\u3001\u6280\u672f\u6587\u4ef6\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8ff0\u8868\u683c\u4e0d\u4ec5\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u8bc6\u522b\u662f\u5426\u5b58\u5728\u5173\u8054\u4ea4\u6613\uff0c\u8fd8\u80fd\u6709\u6548\u89c4\u907f\u6cd5\u5f8b\u98ce\u9669\uff0c\u63d0\u5347\u7a0e\u52a1\u7ba1\u7406\u7684\u4e3b\u52a8\u6027\u3002\u8fd9\u4e5f\u662f\u4f01\u4e1a\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u57fa\u7840\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ba4\u5b9a\u5173\u8054\u5173\u7cfb\u53ca\u4ea4\u6613\u5c5e\u4e8e\u4e0a\u8ff0\u60c5\u5f62\u4e4b\u4e00\uff0c\u5728\u6b63\u786e\u8ba4\u5b9a\u4e14\u7b26\u5408\u89c4\u5b9a\u7684\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u4ea4\u6613\u3002\u00a0<\/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;\">\u53ca\u65e9\u8bc6\u522b\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u5173\u8054\u4ea4\u6613\uff0c\u5bf9\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u81f3\u5173\u91cd\u8981\u3002\u5982\u679c\u672a\u80fd\u8bc6\u522b\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u9762\u4e34\u88ab\u6307\u63a7\u548c\u7f5a\u6b3e\u7684\u98ce\u9669\uff0c\u8fd8\u53ef\u80fd\u88ab\u5f52\u7c7b\u4e3a\u9ad8\u98ce\u9669\u7c7b\u522b\uff0c\u5f71\u54cd\u5176\u5728\u7a0e\u52a1\u673a\u5173\u3001\u94f6\u884c\u548c\u6295\u8d44\u8005\u5fc3\u76ee\u4e2d\u7684\u58f0\u8a89\u3002\u6b64\u5916\uff0c\u989d\u5916\u7684\u5408\u89c4\u548c\u5ba1\u8ba1\u6210\u672c\u4e5f\u4f1a\u5927\u5e45\u589e\u52a0\uff0c\u5bf9\u73b0\u91d1\u6d41\u548c\u4e1a\u52a1\u8fd0\u8425\u9020\u6210\u538b\u529b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3b\u52a8\u5ba1\u67e5\u548c\u8bb0\u5f55\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u800c\u4e14\u4e3a\u957f\u671f\u53ef\u6301\u7eed\u900f\u660e\u53d1\u5c55\u5960\u5b9a\u57fa\u7840\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u9700\u5177\u4f53\u5efa\u8bae\u548c\u652f\u6301\uff0c\u4f01\u4e1a\u8bf7\u8054\u7cfb <a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f <a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u7b2c7\u90e1\u5e73\u987a\u574a\u7b2c43\u885719A\u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/ Zalo: +84 (0) 903 428 622 (Ngan \u5973\u58eb)<\/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:nguyenthikimngan@man.net.vn\"><span style=\"font-weight: 400;\">nguyenthikimngan@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>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng? Quan tr\u1ecdng nh\u1ea5t l\u00e0 l\u00e0m r\u00f5 m\u1ed1i quan h\u1ec7 v\u00e0 giao d\u1ecbch, n\u1ebfu thu\u1ed9c m\u1ed9t trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, n\u1ebfu nh\u01b0 th\u1ecfa m\u00e3n 02 \u0111i\u1ec1u ki\u1ec7n th\u00ec doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2134,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2127","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\/2127","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=2127"}],"version-history":[{"count":19,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2127\/revisions"}],"predecessor-version":[{"id":2384,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2127\/revisions\/2384"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2134"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}