{"id":2177,"date":"2025-10-03T00:18:48","date_gmt":"2025-10-03T07:18:48","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2177"},"modified":"2025-12-05T01:36:13","modified_gmt":"2025-12-05T08:36:13","slug":"ke-khai-giao-dich-lien-ket-tren-htkk","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/","title":{"rendered":"\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5728 HTKK \u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff1a\u6cd5\u89c4\u548c\u8c41\u514d"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5<\/a> \u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5728HTKK\u7cfb\u7edf\u4e0a\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u4e0d\u4ec5\u662f\u5f3a\u5236\u6027\u7a0b\u5e8f\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u964d\u4f4e\u6b20\u7a0e\u548c\u7f5a\u6b3e\u98ce\u9669\u7684\u201c\u4fdd\u62a4\u4f1e\u201d\u3002\u7136\u800c\uff0c\u5e76\u975e\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u90fd\u5fc5\u987b\u7533\u62a5\uff1b\u5982\u679c\u4f01\u4e1a\u7b26\u5408\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6761\u4ef6\uff0c\u5219\u53ef\u4ee5\u8c41\u514d\u7533\u62a5\u3002\u672c\u6587\u5c06\u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3\u76f8\u5173\u89c4\u5b9a\uff0c\u4ee5\u53ca\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u54ea\u4e9b\u60c5\u51b5\u9700\u8981\u5728HTKK\u7cfb\u7edf\u4e0a\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u54ea\u4e9b\u60c5\u51b5\u53ef\u4ee5\u8c41\u514d\u7533\u62a5\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728HTKK\u7533\u62a5\u5173\u8054\u4ea4\u6613\u53ca\u514d\u4e8e\u51c6\u5907\u5377\u5b97\u7684\u6848\u4f8b\u6458\u8981<\/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;\" rowspan=\"3\"><strong>02 \u4f01\u4e1a\u6709\u5173\u8054\u4f01\u4e1a\u53caGDLK\u5173\u7cfb\u65f6<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"5\"><strong>\u7533\u62a5\u89c4\u5b9a\u53ca\u7533\u62a5\u8c41\u514d<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" colspan=\"4\"><strong>\u5173\u8054\u5173\u7cfb\u53caGDLK\u4fe1\u606f\uff08\u8868\u683c\u7f16\u53f701\uff09<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>GDLK\u4f30\u503c\u6982\u51b5\uff08\u5305\u62ec\uff1a\u56fd\u5bb6\u6982\u51b5\uff1b\u5168\u7403\u6982\u51b5\uff1b\u8de8\u5883\u76c8\u5229\u62a5\u544a\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>\u7b2c\u4e00\u8282<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u7b2c\u4e8c\u8282<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u7b2c\u4e09\u8282<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u7b2c\u56db\u90e8\u5206<\/strong><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1aA\u5728\u8d8a\u5357\u6709\u5185\u8d44\u6216\u5916\u8d44\uff0c\u4f01\u4e1aB\u5728\u8d8a\u5357\u6709\u5916\u8d44\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u5747\u4e3a20%\uff0c\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u81ea\u7531\u7684\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u81ea\u7531\u7684\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u81ea\u7531\u7684\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1aA\u7684\u5916\u56fd\u8d44\u672c\u4f4d\u4e8e\u8d8a\u5357\u5883\u5185\uff0c\u4f01\u4e1aB\u7684\u5916\u56fd\u8d44\u672c\u4f4d\u4e8e\u8d8a\u5357\u5883\u5916\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53d1\u751f\u5173\u8054\u4ea4\u6613\uff0c\u4f01\u4e1aA\u5e74\u8425\u4e1a\u6536\u5165\u4e0d\u8d85\u8fc7500\u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u671f\u5185\u53d1\u751f\u7684\u6240\u6709\u5173\u8054\u4ea4\u6613\u603b\u91d1\u989d\u4e0d\u8d85\u8fc7300\u4ebf\u8d8a\u5357\u76fe\/\u5e74\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u81ea\u7531\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1aA\u4e0e\u4f01\u4e1aB\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff0cA\u3001B\u53cc\u65b9\u5747\u6839\u636e201\/2013\/TT-BTC\u53f7\u901a\u51fd\u7b7e\u8ba2\u4e86\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u81ea\u7531\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1aA\u62e5\u6709\u56fd\u5185\u6216\u56fd\u5916\u8d44\u672c\uff0c\u4f4d\u4e8e\u8d8a\u5357\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1aB\u662f\u5916\u5546\u72ec\u8d44\u4f01\u4e1a\uff0c\u4f4d\u4e8e\u8d8a\u5357\u5883\u5916\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f46A\u4f01\u4e1a\u529f\u80fd\u7b80\u5355\uff0c\u4e0d\u627f\u62c5\u5e93\u5b58\u98ce\u9669\uff0c\u4e5f\u4e0d\u4ea7\u751f\u5176\u4ed6\u4efb\u4f55\u8d39\u7528\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e74\u8425\u4e1a\u6536\u5165\u57282000\u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\uff08\u4e0d\u5305\u62ec\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7b49\u65e0\u5f62\u8d44\u4ea7\u7684\u5f00\u53d1\u5229\u7528\u6536\u5165\uff09\u5404\u884c\u4e1a\u606f\u7a0e\u524d\u5229\u6da6\u60c5\u51b5\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5206\u9500\u884c\u4e1a5%\u53ca\u4ee5\u4e0a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5236\u9020\u4e1a\u4ece10%\u4ee5\u4e0a\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">15%\u4ee5\u4e0a\u52a0\u5de5\u5de5\u4e1a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u81ea\u7531\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9664\u4e0a\u8ff0\u60c5\u51b5\u5916\uff0c\u4e24\u5bb6\u4f01\u4e1a\u8fd8\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Ke_khai_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_1322020ND-CP_la_gi\" >\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0cHTKK \u7684\u5173\u8054\u4ea4\u6613\u7533\u62a5\u662f\u4ec0\u4e48\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\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Cach_dien_Phu_luc_ke_khai_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_1322020ND-CP\" >\u5982\u4f55\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u586b\u5199HTKK\u5173\u8054\u4ea4\u6613\u7533\u62a5\u9644\u5f55<\/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\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Quy_trinh_dien_Phu_luc_ke_khai_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_1322020ND-CP\" >\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0cHTKK\u5173\u8054\u4ea4\u6613\u7533\u62a5\u9644\u5f55\u586b\u5199\u6d41\u7a0b<\/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\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Phu_luc_I_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_1322020ND-CP\" >\u9644\u5f55\u4e00 \u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8bc1\u5238\u4ea4\u6613\u6240\u5173\u8054\u4ea4\u6613<\/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\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Muc_I_Thong_tin_cac_ben_lien_ket\" >\u7b2c\u4e00\u8282 \u5173\u8054\u65b9\u60c5\u51b5\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\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Muc_II_Nhung_truong_hop_duoc_mien_ke_khai_mien_tru_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u7b2c\u4e8c\u8282 \u514d\u4e8e\u7533\u62a5\u53ca\u514d\u4e8e\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u5f62<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Truong_hop_1_Mien_ke_khai_giao_dich_lien_ket_tren_HTKK_tai_Muc_III_va_Muc_IV\" >\u6848\u4f8b\u4e00\uff1aHTKK\u8c41\u514d\u7533\u62a5\u7b2c\u4e09\u8282\u53ca\u7b2c\u56db\u8282\u7684\u5173\u8054\u4ea4\u6613<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Truong_hop_2_Mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u6848\u4f8b\u4e8c\uff1a\u8c41\u514d\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6<\/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\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\" >\u7b2c\u4e09\u90e8\u5206\uff1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4fe1\u606f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_khi_xac_dinh_gia_giao_dich_lien_ket\" >\u7b2c\u56db\u90e8\u5206\uff1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u540e\u7684\u4e1a\u52a1\u7ed3\u679c<\/a><\/li><\/ul><\/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\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Cac_truong_hop_ke_khai_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_1322020ND-CP_va_mien_tru_lap_Ho_so\" >\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728HTKK\u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\u5e76\u514d\u4e8e\u51c6\u5907\u5377\u5b97\u7684\u60c5\u51b5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Thoi_gian_nop_Phu_luc_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u9644\u4ef6\u7684\u65f6\u95f4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/#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=\"Ke_khai_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_1322020ND-CP_la_gi\"><\/span><b>\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0cHTKK \u7684\u5173\u8054\u4ea4\u6613\u7533\u62a5\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5728HTKK\u7cfb\u7edf\u4e2d\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u662f\u6307\u4f01\u4e1a\u76f4\u63a5\u901a\u8fc7\u7a0e\u52a1\u7533\u62a5\u652f\u6301\u8f6f\u4ef6\uff08HTKK\uff09\u7533\u62a5\u4e0e\u5173\u8054\u65b9\u7684\u4ea4\u6613\uff0c\u5e76\u5c06\u5176\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u5e76\u63d0\u4ea4\u3002\u5728\u6b64\u8fc7\u7a0b\u4e2d\uff0c\u4f01\u4e1a\u767b\u5f55HTKK\uff0c\u9009\u62e9\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u886803\/TNDN\uff0c\u52fe\u9009\u201c\u5df2\u53d1\u751f\u5173\u8054\u65b9\u4ea4\u6613\u201d\u590d\u9009\u6846\uff0c\u5e76\u5728\u9644\u5f55\u4e2d\u586b\u5199\u6240\u6709\u5fc5\u9700\u4fe1\u606f\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u901a\u8fc7HTKK\u7cfb\u7edf\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u53ef\u786e\u4fdd\u6570\u636e\u5feb\u901f\u3001\u51c6\u786e\u4e14\u7b26\u5408\u6cd5\u5f8b\u6cd5\u89c4\u5730\u76f4\u63a5\u53d1\u9001\u7ed9\u7a0e\u52a1\u673a\u5173\u3002\u4e0e\u624b\u52a8\u5f55\u5165\u76f8\u6bd4\uff0c\u901a\u8fc7HTKK\u7cfb\u7edf\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u6709\u52a9\u4e8e\u6570\u636e\u540c\u6b65\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u9519\u8bef\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6309\u7167\u89c4\u5b9a <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\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a>\u4e00\u3001\u51e1\u5728\u7eb3\u7a0e\u671f\u5185\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u5747\u6709\u4e49\u52a1\u6309\u7167\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728\u7eb3\u7a0e\u7533\u62a5\u7cfb\u7edf\u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff0c\u5177\u4f53\u5982\u4e0b\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728HTKK\u768401\u300102\u300103\u8868\u683c\u4e2d\u8bc6\u522b\u3001\u603b\u7ed3\u548c\u58f0\u660e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82e5\u6709\u514d\u7a0e\u60c5\u51b5\uff08\u6309\u6536\u5165\u3001\u5229\u606f\u6216\u56fd\u5185\u540c\u7a0e\u7387\u4ea4\u6613\u60c5\u51b5\uff09\uff0c\u4ecd\u9700\u5728\u7eb3\u7a0e\u7533\u62a5\u5355\u4e0a\u6807\u6ce8\u514d\u7a0e\u4fe1\u606f\uff0c\u4ee5\u786e\u4fdd\u900f\u660e\u5ea6\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cach_dien_Phu_luc_ke_khai_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u5982\u4f55\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u586b\u5199HTKK\u5173\u8054\u4ea4\u6613\u7533\u62a5\u9644\u5f55<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u6309\u7167\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u8981\u6c42\u5b8c\u6210HTKK\u5173\u8054\u4ea4\u6613\u7533\u62a5\u9644\u5f55\uff0c\u4f01\u4e1a\u9700\u5145\u5206\u51c6\u5907\u8d44\u6599\u5e76\u5728\u8f6f\u4ef6\u4e0a\u5f55\u5165\u6570\u636e\u3002<\/span><\/p>\n<figure id=\"attachment_2179\" aria-describedby=\"caption-attachment-2179\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2179\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-cach-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1n Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-cach-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-cach-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-cach-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-cach-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-cach-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2179\" class=\"wp-caption-text\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0cHTKK\u5173\u8054\u4ea4\u6613\u7533\u62a5\u9644\u5f55\u586b\u5199\u8bf4\u660e<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u5728HTKK\u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\u65f6\uff0c\u7b2c\u4e00\u4e2a\u91cd\u8981\u7684\u51c6\u5907\u6b65\u9aa4\u662f\u4f01\u4e1a\u5fc5\u987b\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u89c4\u5b9a\u7684\u6807\u51c6\uff0c\u5236\u5b9a\u5b8c\u6574\u7684\u5173\u8054\u65b9\u6e05\u5355\u3002\u8be5\u6e05\u5355\u5fc5\u987b\u660e\u786e\u5217\u660e\u4f01\u4e1a\u540d\u79f0\u3001\u7a0e\u53f7\uff08MST\uff09\u3001\u5173\u8054\u65b9\u6ce8\u518c\u7ecf\u8425\u7684\u56fd\u5bb6\u6216\u5730\u533a\uff0c\u4ee5\u786e\u4fdd\u900f\u660e\u5ea6\u548c\u5408\u89c4\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u5728HTKK\u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\u65f6\uff0c\u9700\u8981\u5b8c\u6574\u6c47\u603b\u7eb3\u7a0e\u671f\u5185\u53d1\u751f\u7684\u6bcf\u7b14\u4ea4\u6613\u7684\u4ef7\u503c\u3002\u8fd9\u4e9b\u4ea4\u6613\u5305\u62ec\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u548c\u9500\u552e\u5546\u54c1\u3001\u63d0\u4f9b\u670d\u52a1\u3001\u501f\u5165\u6216\u501f\u51fa\u8d44\u672c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u6216\u8bb8\u53ef\u4f7f\u7528\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\uff08\u4f8b\u5982\u7248\u6743\u3001\u4e13\u5229\u3001\u5546\u6807\uff09\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c7\u6761\u89c4\u5b9a\u7684\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u786e\u5b9a\u4ea4\u6613\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u5e38\u7528\u65b9\u6cd5\u5305\u62ec\uff1a\u6bd4\u8f83\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\uff08CUP\uff09\u3001\u8f6c\u552e\u4ef7\u683c\uff08RPM\uff09\u3001\u6210\u672c\u52a0\u5229\u6da6\uff08CPM\uff09\u3001\u6bd4\u8f83\u51c0\u5229\u6da6\uff08TNMM\uff09\u6216\u5229\u6da6\u5206\u914d\uff08PSM\uff09\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_dien_Phu_luc_ke_khai_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0cHTKK\u5173\u8054\u4ea4\u6613\u7533\u62a5\u9644\u5f55\u586b\u5199\u6d41\u7a0b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u76f4\u89c2\u5730\u4e86\u89e3\u5b9e\u65bd\u6b65\u9aa4\uff0c\u4e0b\u8868\u5217\u51fa\u4e86\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728HTKK\u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u6d41\u7a0b\u3002\u8be5\u8868\u8be6\u7ec6\u603b\u7ed3\u4e86\u6bcf\u4e2a\u6b65\u9aa4\uff0c\u5305\u62ec\u6253\u5f00HTKK\u8f6f\u4ef6\u3001\u9009\u62e9\u5408\u9002\u7684\u9644\u5f55\u6a21\u677f\u3001\u5f55\u5165\u5173\u8054\u4ea4\u6613\u6570\u636e\uff0c\u4ee5\u53ca\u5bfc\u51fa\u5e76\u901a\u8fc7\u7a0e\u52a1\u603b\u5c40\u7535\u5b50\u4fe1\u606f\u95e8\u6237\u63d0\u4ea4\u3002<\/span><\/p>\n<figure id=\"attachment_2180\" aria-describedby=\"caption-attachment-2180\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2180\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-cac-buoc-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP.jpg\" alt=\"Quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc \u0111i\u1ec1n Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-cac-buoc-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-cac-buoc-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-cac-buoc-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-cac-buoc-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-cac-buoc-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2180\" class=\"wp-caption-text\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0cHTKK\u5173\u8054\u4ea4\u6613\u7533\u62a5\u9644\u5f55\u586b\u5199\u6d41\u7a0b<\/figcaption><\/figure>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5728 HTKK \u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u7a0b\u5e8f<\/span><\/caption>\n<tbody>\n<tr>\n<td><b>\u6b65\u00a0<\/b><\/td>\n<td><b>\u5b9e\u65bd\u5185\u5bb9<\/b><\/td>\n<td><b>\u91cd\u8981\u63d0\u793a<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6253\u5f00HTKK\u8f6f\u4ef6\uff0c\u9009\u62e9\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u7533\u62a5\u886803\/TNDN\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u52fe\u9009\u201c\u5b58\u5728\u5173\u8054\u4ea4\u6613\u201d\u5373\u53ef\u6fc0\u6d3b\u58f0\u660e\u9644\u5f55\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u89c4\u5b9a\u9009\u62e9\u6b63\u786e\u7684\u7533\u62a5\u5f62\u5f0f\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8868\u683c\u7f16\u53f701\uff1a\u5173\u8054\u65b9\u4fe1\u606f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u886802\uff1a\u5173\u8054\u4ea4\u6613\u4fe1\u606f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8868\u683c\u7f16\u53f703\uff1a\u8c41\u514d\u7533\u62a5\u4fe1\u606f\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u4fdd\u6839\u636e\u6bcf\u4e2a\u58f0\u660e\u6216\u8c41\u514d\u60c5\u51b5\u9009\u62e9\u6b63\u786e\u7684\u9644\u5f55\u8868\u683c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5404\u9644\u5f55\u586b\u5199\u8be6\u7ec6\u6570\u636e\uff1a\u5173\u8054\u65b9\u4fe1\u606f\uff1b\u4ea4\u6613\u7c7b\u578b\uff1b\u4ea4\u6613\u5185\u5bb9\u63cf\u8ff0\uff1b\u4ea4\u6613\u91d1\u989d\uff1b\u9002\u7528\u7684\u4f30\u503c\u65b9\u6cd5\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5fc5\u987b\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c7\u6761\u89c4\u5b9a\u7684\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u548c\u4f30\u503c\u65b9\u6cd5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4fdd\u5b58\u7533\u62a5\u8d44\u6599\uff0c\u5e76\u4ed4\u7ec6\u6838\u5bf9\u6bcf\u9879\u7533\u62a5\u4fe1\u606f\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5ba1\u67e5\u9519\u8bef\uff0c\u786e\u4fdd\u6570\u5b57\u4e0e\u8d22\u52a1\u62a5\u8868\u548c\u76f8\u5173\u4ea4\u6613\u8bb0\u5f55\u76f8\u7b26\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u901a\u8fc7\u7a0e\u52a1\u603b\u5c40\u7684\u7535\u5b50\u95e8\u6237\u63d0\u4ea4\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c18\u6761\u89c4\u5b9a\u7684\u671f\u9650\u5185\u63d0\u4ea4\uff0c\u4ee5\u907f\u514d\u884c\u653f\u5904\u7f5a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5728HTKK\u4e0a\u6b63\u786e\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6309\u65f6\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\uff0c\u8fd8\u80fd\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u9519\u8bef\u98ce\u9669\uff0c\u907f\u514d\u5728\u68c0\u67e5\u548c\u5ba1\u8ba1\u671f\u95f4\u53d7\u5230\u5904\u7f5a\u3002\u4f01\u4e1a\u9700\u8981\u4fdd\u6301\u7533\u62a5\u6570\u636e\u3001\u8d22\u52a1\u62a5\u544a\u548c\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\u4e4b\u95f4\u7684\u4e00\u81f4\u6027\uff0c\u4ee5\u786e\u4fdd\u7a0e\u52a1\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u548c\u53ef\u4fe1\u5ea6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phu_luc_I_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u9644\u5f55\u4e00 \u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8bc1\u5238\u4ea4\u6613\u6240\u5173\u8054\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Muc_I_Thong_tin_cac_ben_lien_ket\"><\/span><b>\u7b2c\u4e00\u8282 \u5173\u8054\u65b9\u60c5\u51b5\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u5173\u8054\u4ea4\u6613\u7533\u62a5\u9644\u4ef6\u4e2d\uff0c\u9700\u6309\u7167\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u89c4\u5b9a\u7684\u5173\u8054\u5173\u7cfb\u5224\u65ad\u6807\u51c6\uff0c\u63d0\u4f9b\u5b8c\u6574\u7684\u5173\u8054\u65b9\u8bc6\u522b\u4fe1\u606f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u672c\u90e8\u5206\u4e2d\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5728HTKK\u4e0a\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u8be6\u7ec6\u5217\u51fa\u6bcf\u4e2a\u5173\u8054\u65b9\u7684\u540d\u79f0\u3001\u7a0e\u53f7\uff08MST\uff09\u3001\u4f01\u4e1a\u6ce8\u518c\u6240\u5728\u56fd\u5bb6\u6216\u5730\u533a\u4ee5\u53ca\u57fa\u672c\u8054\u7cfb\u65b9\u5f0f\uff08\u5982\u6709\uff09\u3002\u540c\u65f6\uff0c\u5fc5\u987b\u6839\u636e\u89c4\u5b9a\u7684\u7b26\u53f7\u7cfb\u7edf\uff08A\u3001B\u3001C\u3001D\u3001\u0110\u3001E\u3001G\u3001H\u3001I\u3001K\uff09\u8bc6\u522b\u548c\u8868\u8fbe\u5173\u8054\u65b9\u5173\u7cfb\u7684\u5f62\u5f0f\uff0c\u5176\u4e2d\u6bcf\u4e2a\u7b26\u53f7\u4ee3\u8868\u4e00\u79cd\u7279\u5b9a\u7684\u5173\u7cfb\u7c7b\u578b\uff0c\u4f8b\u5982\uff1a\u8d44\u672c\u6240\u6709\u6743\u3001\u63a7\u5236\u6743\u3001\u8d37\u6b3e\u62c5\u4fdd\u6216\u7ecf\u6d4e\u4f9d\u8d56\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u7b2c\u4e00\u90e8\u5206\u4e2d\u5b8c\u6574\u51c6\u786e\u5730\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u81f3\u5173\u91cd\u8981\uff0c\u8fd9\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u6e05\u6670\u5730\u8bc6\u522b\u4f01\u4e1a\u7684\u5173\u8054\u65b9\u7f51\u7edc\u3002\u8fd9\u662f\u6bd4\u8f83\u548c\u6838\u5b9e\u4ea4\u6613\u4ef7\u683c\u5408\u7406\u6027\u7684\u57fa\u7840\uff0c\u540c\u65f6\u786e\u4fdd\u4f01\u4e1a\u9075\u5b88\u900f\u660e\u5ea6\u539f\u5219\u4ee5\u53ca\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u3002\u7eb3\u7a0e\u4eba\u5728\u7533\u62a5\u65f6\u9700\u8981\u7279\u522b\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82e5\u8d8a\u5357\u5173\u8054\u4f01\u4e1a\u4e3a\u673a\u6784\uff0c\u5219\u987b\u4f9d\u8425\u4e1a\u6267\u7167\u8bb0\u8f7d\u7533\u62a5\u8d44\u6599\uff1b\u82e5\u4e3a\u4e2a\u4eba\uff0c\u5219\u4ee5\u62a4\u7167\u6216\u8eab\u4efd\u8bc1\u4ef6\u8bb0\u8f7d\u8d44\u6599\u7533\u62a5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u5173\u8054\u65b9\u662f\u8d8a\u5357\u5883\u5916\u7684\u7ec4\u7ec7\u6216\u4e2a\u4eba\uff0c\u5219\u7533\u62a5\u4fe1\u606f\u5fc5\u987b\u57fa\u4e8e\u8bc6\u522b\u5173\u8054\u5173\u7cfb\u7684\u6587\u4ef6\uff0c\u4f8b\u5982\u4ea4\u6613\u534f\u8bae\u3001\u5408\u540c\u6216\u8425\u4e1a\u6267\u7167\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u662f\u5728\u8d8a\u5357\u7ecf\u8425\u7684\u7ec4\u7ec7\u6216\u4e2a\u4eba\uff0c\u5219\u9700\u8981\u586b\u5199\u5b8c\u6574\u7684\u7a0e\u53f7\uff08MST\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82e5\u5173\u7cfb\u4eba\u4e3a\u8d8a\u5357\u5883\u5916\u673a\u6784\u6216\u4e2a\u4eba\uff0c\u5219\u9700\u5b8c\u6574\u7533\u62a5\u7a0e\u52a1\u4ee3\u7801\u53ca\u7eb3\u7a0e\u4eba\u8bc6\u522b\u4ee3\u7801\uff1b\u82e5\u65e0\u6cd5\u63d0\u4f9b\uff08\u987b\u6e05\u695a\u8bf4\u660e\u7406\u7531\uff09\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Muc_II_Nhung_truong_hop_duoc_mien_ke_khai_mien_tru_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u7b2c\u4e8c\u8282 \u514d\u4e8e\u7533\u62a5\u53ca\u514d\u4e8e\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u5f62<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u65e0\u9700\u7533\u62a5\u5173\u8054\u4ea4\u6613\u6216\u65e0\u9700\u51c6\u5907\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u6587\u4ef6\u7684\u60c5\u5f62\uff0c\u5177\u4f53\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_1_Mien_ke_khai_giao_dich_lien_ket_tren_HTKK_tai_Muc_III_va_Muc_IV\"><\/span><b>\u6848\u4f8b\u4e00\uff1aHTKK\u8c41\u514d\u7533\u62a5\u7b2c\u4e09\u8282\u53ca\u7b2c\u56db\u8282\u7684\u5173\u8054\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u53ef\u514d\u4e8e\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u9644\u5f55\u4e00\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c\u4e09\u8282\u548c\u7b2c\u56db\u8282\u5728HTKK\u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff0c\u5e76\u4e14\u5982\u679c\u5728\u7eb3\u7a0e\u671f\u95f4\u4ec5\u4e0e\u8d8a\u5357\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u7684\u5173\u8054\u65b9\u53d1\u751f\u4ea4\u6613\uff0c\u5219\u8fd8\u53ef\u514d\u4e8e\u51c6\u5907\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u6587\u4ef6\uff0c\u524d\u63d0\u662f\u53cc\u65b9\u5747\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_2_Mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u6848\u4f8b\u4e8c\uff1a\u8c41\u514d\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u7684\uff0c\u7eb3\u7a0e\u4eba\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u5728\u5173\u8054\u4ea4\u6613\uff0c\u4f46\u7eb3\u7a0e\u671f\u5185\u603b\u6536\u5165\u4f4e\u4e8e500\u4ebf\u8d8a\u5357\u76fe\/\u5e74\uff0c\u4e14\u8be5\u671f\u95f4\u53d1\u751f\u7684\u6240\u6709\u5173\u8054\u4ea4\u6613\u603b\u91d1\u989d\u4f4e\u4e8e300\u4ebf\u8d8a\u5357\u76fe\/\u5e74\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e201\/2013\/TT-BTC\u53f7\u901a\u51fd\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5f00\u5c55\u57fa\u672c\u4e1a\u52a1\u6d3b\u52a8\uff08\u6309\u8ba2\u5355\u751f\u4ea7\uff0c\u56e0\u6b64\u4e0d\u627f\u62c5\u5e93\u5b58\u98ce\u9669\uff09\u3002\u6b64\u5916\uff0c\u4f01\u4e1a\u65e0\u9700\u627f\u62c5\u8fd0\u8425\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u7684\u4efb\u4f55\u6210\u672c\u3002\u6b64\u5916\uff0c\u4f01\u4e1a\u5e74\u6536\u5165\u5fc5\u987b\u4f4e\u4e8e2000\u4ebf\u8d8a\u5357\u76fe\uff08\u4e0d\u5305\u62ec\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7b49\u65e0\u5f62\u8d44\u4ea7\u7684\u5f00\u53d1\u548c\u4f7f\u7528\u6536\u5165\uff09\uff0c\u5e76\u6ee1\u8db3\u5404\u884c\u4e1a\u7684\u606f\u7a0e\u524d\u5229\u6da6\uff08EBIT\uff09\u89c4\u5b9a\uff1a\u5206\u9500\u884c\u4e1a5%\u53ca\u4ee5\u4e0a\uff1b\u5236\u9020\u4e1a10%\u53ca\u4ee5\u4e0a\uff1b\u52a0\u5de5\u884c\u4e1a15%\u53ca\u4ee5\u4e0a\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u7b2c\u4e09\u90e8\u5206\uff1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u6309\u7167\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728HTKK\u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\u65f6\uff0c\u901a\u8fc7\u9644\u5f55\u7b2c\u4e09\u90e8\u5206\uff0c\u5217\u793a\u4e0e\u5173\u8054\u65b9\u53d1\u751f\u7684\u4ea4\u6613\u7684\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u786e\u4fdd\u7b26\u5408\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c6\u6761\u3001\u7b2c7\u6761\u89c4\u5b9a\u7684\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u672c\u90e8\u5206\u4e2d\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u660e\u786e\u8bf4\u660e\u6bcf\u79cd\u4ea4\u6613\u9002\u7528\u7684\u4ef7\u683c\u786e\u5b9a\u65b9\u6cd5\uff0c\u4f8b\u5982\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\u6cd5\uff08CUP\uff09\u3001\u518d\u9500\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09\u3001\u6210\u672c\u52a0\u6210\u5229\u6da6\u6cd5\uff08CPM\uff09\u3001\u51c0\u5229\u6da6\u6bd4\u8f83\u6cd5\uff08TNMM\uff09\u6216\u5229\u6da6\u5206\u914d\u6cd5\uff08PSM\uff09\u3002\u540c\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u63d0\u4f9b\u7528\u4e8e\u5bf9\u8d26\u7684\u6570\u636e\u6765\u6e90\u4fe1\u606f\uff0c\u5305\u62ec\u8d22\u52a1\u62a5\u8868\u3001\u5546\u4e1a\u6570\u636e\u5e93\u3001\u884c\u4e1a\u4fe1\u606f\u6216\u7c7b\u4f3c\u72ec\u7acb\u4ea4\u6613\u7684\u6570\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u7b2c\u4e09\u90e8\u5206\u4e5f\u662f\u4f01\u4e1a\u8bb0\u5f55\u5173\u8054\u4ea4\u6613\u4e0e\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u6bd4\u8f83\u6216\u5229\u6da6\u7387\u7ed3\u679c\u7684\u5730\u65b9\uff0c\u5e76\u89e3\u91ca\u5dee\u5f02\u7684\u539f\u56e0\uff08\u5982\u6709\uff09\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u89c4\u5b9a\u514d\u4e8e\u7533\u62a5\u7684\u60c5\u51b5\uff0c\u7eb3\u7a0e\u4eba\u4ecd\u987b\u52fe\u9009\u76f8\u5e94\u7684\u65b9\u6846\uff0c\u4ee5\u4fbf\u7a0e\u52a1\u673a\u5173\u8bb0\u5f55\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e09\u90e8\u5206\u4e2d\u5b8c\u6574\u3001\u900f\u660e\u3001\u51c6\u786e\u7684\u7533\u62a5\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5408\u7406\u6027\uff0c\u4e5f\u662f\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u7a0e\u52a1\u98ce\u9669\u6216\u884c\u653f\u5904\u7f5a\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_khi_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u7b2c\u56db\u90e8\u5206\uff1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u540e\u7684\u4e1a\u52a1\u7ed3\u679c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5728HTKK\u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\u65f6\uff0c\u6b64\u90e8\u5206\u663e\u793a\u4e86\u4f01\u4e1a\u5728\u5e94\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u4f30\u503c\u65b9\u6cd5\uff08\u5df2\u5728\u7b2c\u4e09\u90e8\u5206\u4e2d\u58f0\u660e\uff09\u5e76\u8fdb\u884c\u5fc5\u8981\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u540e\u7684\u5229\u6da6\u72b6\u51b5\u3002\u6b64\u90e8\u5206\u4e2d\u7684\u6570\u636e\u88ab\u89c6\u4e3a\u201c\u6700\u7ec8\u7ed3\u679c\u201d\uff0c\u7528\u4e8e\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8fdb\u884c\u6bd4\u8f83\uff0c\u56e0\u6b64\u5fc5\u987b\u786e\u4fdd\u4e0e\u4f01\u4e1a\u7684\u8d22\u52a1\u62a5\u8868\u548c\u6240\u6709\u5de5\u4f5c\u8bb0\u5f55\u4fdd\u6301\u4e00\u81f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u7f16\u5236\u7b2c\u56db\u90e8\u5206\u65f6\uff0c\u9700\u8981\u4ece\u8be5\u671f\u95f4\u7684\u539f\u59cb\u4f1a\u8ba1\u6570\u636e\u5165\u624b\uff0c\u5305\u62ec\uff1a\u51c0\u6536\u5165\u3001\u9500\u552e\u6210\u672c\u3001\u9500\u552e\u8d39\u7528\u548c\u7ba1\u7406\u8d39\u7528\u3001\u8d22\u52a1\u8d39\u7528\u3001\u6536\u76ca\u53ca\u5176\u4ed6\u8d39\u7528\uff0c\u5e76\u5728\u6b64\u57fa\u7840\u4e0a\uff0c\u5c06\u5173\u8054\u4ea4\u6613\u4e0e\u72ec\u7acb\u4ea4\u6613\u8fdb\u884c\u533a\u5206\uff0c\u4ee5\u786e\u5b9a\u9700\u8981\u8c03\u6574\u7684\u8303\u56f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6839\u636e\u6240\u9009\u65b9\u6cd5\uff08CUP\u3001RPM\u3001CPM\u3001TNMM\u3001PSM\uff09\u548c\u72ec\u7acb\u6bd4\u8f83\u8303\u56f4\uff0c\u8ba1\u7b97\u6bcf\u4e2a\u4ea4\u6613\u7ec4\u7684\u4ef7\u683c\u8c03\u6574\u6216\u5229\u6da6\u7387\u3002\u8c03\u6574\u53ef\u80fd\u5305\u62ec\uff1a\u589e\u52a0\u5173\u8054\u4f01\u4e1a\u6536\u5165\u3001\u964d\u4f4e\u9500\u552e\u6210\u672c\u6216\u5185\u90e8\u670d\u52a1\u6210\u672c\u3001\u8c03\u6574\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6216\u5185\u90e8\u5229\u606f\u652f\u51fa\u2026\u2026\u4ee5\u4f7f\u7ed3\u679c\u8fbe\u5230\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u4ef7\u683c\u548c\u5229\u6da6\u7387\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u8c03\u6574\u540e\uff0c\u91cd\u65b0\u7f16\u5236\u8be5\u7eb3\u7a0e\u671f\u7684\u635f\u76ca\u8868\uff0c\u6e05\u6670\u5217\u793a\u8c03\u6574\u540e\u5404\u9879\u6307\u6807\uff1a\u6536\u5165\u3001\u9500\u552e\u6210\u672c\u3001\u6bdb\u5229\u3001\u53ef\u62b5\u6263\u7684\u9500\u552e\u8d39\u7528\u53ca\u7ba1\u7406\u8d39\u7528\u3001\u8d22\u52a1\u8d39\u7528\uff08\u6ce8\u610f\u73b0\u884c\u89c4\u5b9a\u5bf9\u8d37\u6b3e\u5229\u606f\u62b5\u6263\u7684\u9650\u5236\uff09\u3001\u5176\u4ed6\u6536\u5165\u3001\u606f\u7a0e\u524d\u5229\u6da6\uff08EBIT\uff09\u3001\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff09\u4ee5\u53ca\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u540e\u7684\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_truong_hop_ke_khai_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_1322020ND-CP_va_mien_tru_lap_Ho_so\"><\/span><b>\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728HTKK\u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\u5e76\u514d\u4e8e\u51c6\u5907\u5377\u5b97\u7684\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u533a\u5206\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u51b5\u548c\u514d\u4e8e\u7533\u62a5\u7684\u60c5\u51b5\uff0c\u4ee5\u4e0b\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u5236\u4f5c\u4e86\u4e00\u5f20\u6c47\u603b\u8868\u3002\u8be5\u8868\u6e05\u6670\u5730\u663e\u793a\uff1a<\/span><\/p>\n<figure id=\"attachment_2181\" aria-describedby=\"caption-attachment-2181\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2181\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-va-mien-tru-lap-Ho-so.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 mi\u1ec5n tr\u1eeb l\u1eadp H\u1ed3 s\u01a1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-va-mien-tru-lap-Ho-so.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-va-mien-tru-lap-Ho-so-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-va-mien-tru-lap-Ho-so-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-va-mien-tru-lap-Ho-so-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-va-mien-tru-lap-Ho-so-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2181\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5728 HTKK \u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613\u5e76\u514d\u4e8e\u51c6\u5907\u5377\u5b97\u7684\u60c5\u51b5<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u5173\u7cfb\u53ca\u5173\u8054\u4ea4\u6613\u60c5\u51b5\u8868\uff0801\u8868\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u5377\u5b97\uff08\u5305\u62ec\uff1a\u56fd\u5bb6\u5377\u5b97\u3001\u5168\u7403\u5377\u5b97\u3001\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u62a5\u5355\u4e2d\u7b2cI\u3001II\u3001III\u3001IV\u9879\u5206\u522b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u4f53\u60c5\u51b5\uff1a\u56fd\u5185\u4f01\u4e1a-\u56fd\u5916\u4f01\u4e1a\uff0c\u7a0e\u7387\u6216\u7a0e\u6536\u4f18\u60e0\u76f8\u540c\uff0c\u6536\u5165\u8f83\u5c0f\uff0c\u7b7e\u8ba2\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u6216\u6ee1\u8db3\u6700\u4f4e\u606f\u7a0e\u524d\u5229\u6da6\u95e8\u69db\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e0b\u8868\u5c06\u5e2e\u52a9\u4f01\u4e1a\u5feb\u901f\u8bc6\u522b\u5176\u5728\u5404\u79cd\u60c5\u51b5\u4e0b\u662f\u5426\u6709\u8d44\u683c\u83b7\u5f97\u7533\u62a5\u8c41\u514d\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728HTKK\u7533\u62a5\u5173\u8054\u4ea4\u6613\u53ca\u514d\u4e8e\u51c6\u5907\u5377\u5b97\u7684\u6848\u4f8b\u6458\u8981<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 42.3848%;\" rowspan=\"3\"><strong>02 \u4f01\u4e1a\u6709\u5173\u8054\u4f01\u4e1a\u53caGDLK\u5173\u7cfb\u65f6<\/strong><\/td>\n<td style=\"width: 56.3126%;\" colspan=\"5\"><strong>\u7533\u62a5\u89c4\u5b9a\u53ca\u7533\u62a5\u8c41\u514d<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5571%;\" colspan=\"4\"><strong>\u5173\u8054\u5173\u7cfb\u53caGDLK\u4fe1\u606f\uff08\u8868\u683c\u7f16\u53f701\uff09<\/strong><\/td>\n<td style=\"width: 27.7555%;\"><strong>GDLK\u4f30\u503c\u6982\u51b5\uff08\u5305\u62ec\uff1a\u56fd\u5bb6\u6982\u51b5\uff1b\u5168\u7403\u6982\u51b5\uff1b\u8de8\u5883\u76c8\u5229\u62a5\u544a\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.61323%;\"><strong>\u7b2c\u4e00\u8282<\/strong><\/td>\n<td style=\"width: 6.81363%;\"><strong>\u7b2c\u4e8c\u8282<\/strong><\/td>\n<td style=\"width: 7.51503%;\"><strong>\u7b2c\u4e09\u8282<\/strong><\/td>\n<td style=\"width: 7.61523%;\"><strong>\u7b2c\u56db\u90e8\u5206<\/strong><\/td>\n<td style=\"width: 27.7555%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.3848%;\"><span style=\"font-weight: 400;\">\u4f01\u4e1aA\u5728\u8d8a\u5357\u6709\u5185\u8d44\u6216\u5916\u8d44\uff0c\u4f01\u4e1aB\u5728\u8d8a\u5357\u6709\u5916\u8d44\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u5747\u4e3a20%\uff0c\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u3002<\/span><\/td>\n<td style=\"width: 6.61323%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 6.81363%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 7.51503%;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684\u00a0<\/span><\/td>\n<td style=\"width: 7.61523%;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684\u00a0<\/span><\/td>\n<td style=\"width: 27.7555%;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.3848%;\"><span style=\"font-weight: 400;\">\u4f01\u4e1aA\u7684\u5916\u56fd\u8d44\u672c\u4f4d\u4e8e\u8d8a\u5357\u5883\u5185\uff0c\u4f01\u4e1aB\u7684\u5916\u56fd\u8d44\u672c\u4f4d\u4e8e\u8d8a\u5357\u5883\u5916\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53d1\u751f\u5173\u8054\u4ea4\u6613\uff0c\u4f01\u4e1aA\u5e74\u8425\u4e1a\u6536\u5165\u4e0d\u8d85\u8fc7500\u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u671f\u5185\u53d1\u751f\u7684\u6240\u6709\u5173\u8054\u4ea4\u6613\u603b\u91d1\u989d\u4e0d\u8d85\u8fc7300\u4ebf\u8d8a\u5357\u76fe\/\u5e74\u3002<\/span><\/td>\n<td style=\"width: 6.61323%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 6.81363%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 7.51503%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 7.61523%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 27.7555%;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.3848%;\"><span style=\"font-weight: 400;\">\u4f01\u4e1aA\u4e0e\u4f01\u4e1aB\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff0cA\u3001B\u53cc\u65b9\u5747\u6839\u636e201\/2013\/TT-BTC\u53f7\u901a\u51fd\u7b7e\u8ba2\u4e86\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u3002<\/span><\/td>\n<td style=\"width: 6.61323%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 6.81363%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 7.51503%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 7.61523%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 27.7555%;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.3848%;\"><span style=\"font-weight: 400;\">\u4f01\u4e1aA\u62e5\u6709\u56fd\u5185\u6216\u56fd\u5916\u8d44\u672c\uff0c\u4f4d\u4e8e\u8d8a\u5357\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1aB\u662f\u5916\u5546\u72ec\u8d44\u4f01\u4e1a\uff0c\u4f4d\u4e8e\u8d8a\u5357\u5883\u5916\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f46A\u4f01\u4e1a\u529f\u80fd\u7b80\u5355\uff0c\u4e0d\u627f\u62c5\u5e93\u5b58\u98ce\u9669\uff0c\u4e5f\u4e0d\u4ea7\u751f\u5176\u4ed6\u4efb\u4f55\u8d39\u7528\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e74\u8425\u4e1a\u6536\u5165\u57282000\u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\uff08\u4e0d\u5305\u62ec\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7b49\u65e0\u5f62\u8d44\u4ea7\u7684\u5f00\u53d1\u5229\u7528\u6536\u5165\uff09\u5404\u884c\u4e1a\u606f\u7a0e\u524d\u5229\u6da6\u60c5\u51b5\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5206\u9500\u884c\u4e1a5%\u53ca\u4ee5\u4e0a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5236\u9020\u4e1a\u4ece10%\u4ee5\u4e0a\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">15%\u4ee5\u4e0a\u52a0\u5de5\u5de5\u4e1a<\/span><\/td>\n<td style=\"width: 6.61323%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 6.81363%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 7.51503%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 7.61523%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 27.7555%;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.3848%;\"><span style=\"font-weight: 400;\">\u9664\u4e0a\u8ff0\u60c5\u51b5\u5916\uff0c\u4e24\u5bb6\u4f01\u4e1a\u8fd8\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002<\/span><\/td>\n<td style=\"width: 6.61323%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u00a0<\/span><\/td>\n<td style=\"width: 6.81363%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 7.51503%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 7.61523%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<td style=\"width: 27.7555%;\"><span style=\"font-weight: 400;\">\u5efa\u7acb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u81f3\u6b64\uff0c\u4e0a\u8868\u5168\u9762\u603b\u7ed3\u4e86\u5b9e\u8df5\u4e2d\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728HTKK\u7533\u62a5\u5173\u8054\u4ea4\u6613\u5e76\u514d\u9664\u7533\u62a5\u6750\u6599\u51c6\u5907\u7684\u6848\u4f8b\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728HTKK\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6ee1\u8db3\u6cd5\u5f8b\u8981\u6c42\uff0c\u8fd8\u80fd\u4e3a\u7a0e\u52a1\u7ba1\u7406\u63d0\u4f9b\u900f\u660e\u7684\u57fa\u7840\u3002\u540c\u65f6\uff0c\u4e86\u89e3\u8c41\u514d\u6848\u4f8b\u5c06\u6709\u52a9\u4e8e\u4f18\u5316\u8d44\u6e90\u914d\u7f6e\u3001\u63a7\u5236\u98ce\u9669\u5e76\u63d0\u9ad8\u5408\u89c4\u6548\u7387\u3002\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_nop_Phu_luc_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u9644\u4ef6\u7684\u65f6\u95f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c\u5341\u516b\u6761\u7b2c\u4e09\u6b3e\u89c4\u5b9a <\/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_18\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u7eb3\u7a0e\u4eba\u5173\u8054\u4ea4\u6613\u7eb3\u5165\u76d1\u7ba1\u8303\u56f4 <\/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\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u8d1f\u8d23\u6309\u7167\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u9881\u5e03\u7684\u9644\u5f55\u7533\u62a5\u5173\u8054\u5173\u7cfb\u53ca\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff0c\u5e76\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7533\u62a5\u4e66\u4e00\u5e76\u63d0\u4ea4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u7684\u4e00\u70b9\u662f\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u7533\u62a5\u5fc5\u987b\u4e0e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7533\u62a5\u540c\u65f6\u63d0\u4ea4\u3002\u56e0\u6b64\uff0c\u5982\u679c\u4f01\u4e1a\u6309\u65e5\u5386\u5e74\u7533\u8bf7\uff0c\u5219\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u4e3a\u6b21\u5e743\u670831\u65e5\u3002\u903e\u671f\u63d0\u4ea4\u53ef\u80fd\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u6839\u636e\u89c4\u5b9a\u53d7\u5230\u5904\u7f5a\uff0c\u56e0\u6b64\u6709\u5fc5\u8981\u5236\u5b9a\u8ba1\u5212\u4ee5\u907f\u514d\u903e\u671f\u63d0\u4ea4\u3002\u00a0<\/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;\">\u7b80\u800c\u8a00\u4e4b\uff0c\u4e86\u89e3\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728HTKK\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u5408\u89c4\u7684\u540c\u65f6\uff0c\u907f\u514d\u5728\u68c0\u67e5\u548c\u5ba1\u8ba1\u671f\u95f4\u7684\u7a0e\u52a1\u98ce\u9669\u3002\u4e3a\u4e86\u786e\u4fdd\u7533\u62a5\u51c6\u786e\u5e76\u5145\u5206\u5229\u7528\u8c41\u514d\uff0c\u4f01\u4e1a\u5e94\u5236\u5b9a\u4e25\u683c\u7684\u63a7\u5236\u6d41\u7a0b\u5e76\u54a8\u8be2\u4e13\u5bb6\u3002\u5982\u679c\u60a8\u6b63\u5728\u5bfb\u627e\u7533\u62a5\u548c\u7ba1\u7406\u5173\u8054\u4ea4\u6613\u7684\u6700\u4f73\u89e3\u51b3\u65b9\u6848\uff0c\u8bf7\u8054\u7cfb\u6211\u4eec\u3002 <a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a> \u966a\u4f34\u60a8\u5efa\u7acb\u89c4\u8303\u3001\u900f\u660e\u7684\u4e2a\u4eba\u8d44\u6599\u3002<\/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\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;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<p style=\"text-align: right;\"><strong>MAN \u7f16\u8f91\u59d4\u5458\u4f1a \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 \u201cl\u00e1 ch\u1eafn\u201d gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro truy thu v\u00e0 x\u1eed ph\u1ea1t. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i k\u00ea khai; doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2178,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2177","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\/2177","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=2177"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2177\/revisions"}],"predecessor-version":[{"id":2315,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2177\/revisions\/2315"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2178"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}