{"id":2183,"date":"2025-10-03T00:47:17","date_gmt":"2025-10-03T07:47:17","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2183"},"modified":"2026-01-08T03:18:07","modified_gmt":"2026-01-08T10:18:07","slug":"hai-doanh-nghiep-cung-huong-muc-thue","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/hai-doanh-nghiep-cung-huong-muc-thue\/","title":{"rendered":"\u6839\u636e 2026 \u5e74\u6700\u65b0\u8c41\u514d\u6761\u4f8b 20%\uff0c\u4e24\u5bb6\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a <\/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;\"> \u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u738720%\uff0c\u53cc\u65b9\u5747\u4e0d\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u8fd9\u662f\u5f88\u591a\u4f01\u4e1a\u5728\u6309\u7167 <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\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u3002<\/a> \u8fd9\u662f\u4e00\u4e2a\u7279\u6b8a\u60c5\u51b5\uff0c\u56e0\u4e3a\u867d\u7136\u5b58\u5728\u5173\u8054\u4ea4\u6613\uff0c\u4f46\u7531\u4e8e\u53cc\u65b9\u9002\u7528\u76f8\u540c\u7684\u7a0e\u738720%\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u4f01\u4e1a\u53ef\u4ee5\u514d\u4e8e\u8be6\u7ec6\u7533\u62a5\uff0c\u4e5f\u65e0\u9700\u51c6\u5907\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u6587\u4ef6\u3002\u7136\u800c\uff0c\u4e3a\u4e86\u89c4\u907f\u88ab\u7a0e\u52a1\u673a\u5173\u8d28\u7591\u7684\u98ce\u9669\uff0c\u6b63\u786e\u7406\u89e3\u6cd5\u89c4\u5e76\u51c6\u5907\u900f\u660e\u7684\u8bc1\u636e\u4ecd\u7136\u662f\u5e2e\u52a9\u4f01\u4e1a\u6709\u6548\u7ba1\u7406\u5408\u89c4\u6027\u7684\u5173\u952e\u56e0\u7d20\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' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hai-doanh-nghiep-cung-huong-muc-thue\/#Quy_dinh_Nghi_dinh_1322020ND-CP_ve_hai_doanh_nghiep_co_giao_dich_lien_ket_cung_muc_thue_suat_thue_TNDN_20_va_khong_ben_nao_duoc_huong_uu_dai_thue\" >\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\uff0c\u4e14\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u76f8\u540c20%\uff0c\u4e14\u53cc\u65b9\u5747\u65e0\u6743\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u7684\u89c4\u5b9a<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hai-doanh-nghiep-cung-huong-muc-thue\/#Vi_sao_quy_dinh_nay_hop_ly\" >\u4e3a\u4ec0\u4e48\u8fd9\u4e2a\u89c4\u5219\u662f\u5408\u7406\u7684\uff1f<\/a><\/li><\/ul><\/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\/hai-doanh-nghiep-cung-huong-muc-thue\/#Tieu_chi_mien_tru_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_132\" >\u7b2c132\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u4ea4\u6613\u8c41\u514d\u7533\u62a5\u6807\u51c6<\/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\/hai-doanh-nghiep-cung-huong-muc-thue\/#Phan_tich_chi_tiet_truong_hop_hai_doanh_nghiep_co_giao_dich_lien_ket_cung_muc_thue_suat_thue_TNDN_20\" >\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u4e14\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u76f8\u540c\u7684\u6848\u4f8b\u5206\u679020%<\/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\/hai-doanh-nghiep-cung-huong-muc-thue\/#Vi_sao_khong_phat_sinh_chuyen_dich_loi_nhuan\" >\u4e3a\u4ec0\u4e48\u6ca1\u6709\u5229\u6da6\u8f6c\u79fb\uff1f<\/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\/hai-doanh-nghiep-cung-huong-muc-thue\/#So_sanh_voi_nhung_truong_hop_khac\" >\u4e0e\u5176\u4ed6\u6848\u4f8b\u7684\u6bd4\u8f83<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hai-doanh-nghiep-cung-huong-muc-thue\/#Nghia_vu_ke_khai_va_mien_tru_lap_Ho_so_truong_hop_hai_doanh_nghiep_co_giao_dich_lien_ket_cung_muc_thue_suat_thue_TNDN_20\" >\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u4e14\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u76f8\u540c\u7684\uff0c\u5e94\u7533\u62a5\u5e76\u514d\u4e8e\u62a5\u9001\u8d44\u6599 20%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hai-doanh-nghiep-cung-huong-muc-thue\/#Rui_ro_va_luu_y_cho_doanh_nghiep\" >\u4f01\u4e1a\u98ce\u9669\u53ca\u6ce8\u610f\u4e8b\u9879\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hai-doanh-nghiep-cung-huong-muc-thue\/#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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hai-doanh-nghiep-cung-huong-muc-thue\/#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<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_Nghi_dinh_1322020ND-CP_ve_hai_doanh_nghiep_co_giao_dich_lien_ket_cung_muc_thue_suat_thue_TNDN_20_va_khong_ben_nao_duoc_huong_uu_dai_thue\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\uff0c\u4e14\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u76f8\u540c20%\uff0c\u4e14\u53cc\u65b9\u5747\u65e0\u6743\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u7684\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2185\" aria-describedby=\"caption-attachment-2185\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2185\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-Nghi-dinh-132_2020_ND-CP-ve-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20.jpg\" alt=\"Quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 hai doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-Nghi-dinh-132_2020_ND-CP-ve-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-Nghi-dinh-132_2020_ND-CP-ve-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-Nghi-dinh-132_2020_ND-CP-ve-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-Nghi-dinh-132_2020_ND-CP-ve-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-Nghi-dinh-132_2020_ND-CP-ve-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2185\" class=\"wp-caption-text\">\u5173\u4e8e\u4e24\u5bb6\u4f01\u4e1a\u4ee5\u540c\u4e00\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u8fdb\u884c\u5173\u8054\u4ea4\u6613\u7684 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a 20%<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u89c4\u5b9a\uff0c\u514d\u4e8e\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u51b5\u5982\u4e0b\uff1a\u00a0<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u5982\u679c\u5728\u4e00\u4e2a\u7eb3\u7a0e\u671f\u5185\uff0c\u5173\u8054\u4ea4\u6613\u53cc\u65b9\u5747\u4e3a\u8d8a\u5357\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\uff0c\u4e14\u53cc\u65b9\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u738720%\uff0c\u4e14\u53cc\u65b9\u5728\u8be5\u7eb3\u7a0e\u671f\u5185\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u5219\u6839\u636e\u7b2c132\/2020\u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u53ef\u514d\u4e8e\u7533\u62a5\u9644\u5f55\u4e00\u7b2c\u4e09\u90e8\u5206\u3001\u7b2c\u56db\u90e8\u5206\uff0c\u4e5f\u65e0\u9700\u51c6\u5907\u7528\u4e8e\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u6587\u4ef6\u3002\u4f46\u4f01\u4e1a\u5fc5\u987b\u7533\u62a5\u8c41\u514d\u4f9d\u636e\uff0c\u5e76\u59a5\u5584\u4fdd\u7ba1\u76f8\u5173\u6587\u4ef6\uff0c\u4ee5\u4fbf\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u51fa\u793a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>\u6765\u6e90\uff1a<\/strong> <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\">\u6cd5\u5f8b\u56fe\u4e66\u9986\u00a0<\/a><\/span><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Vi_sao_quy_dinh_nay_hop_ly\"><\/span><b>\u4e3a\u4ec0\u4e48\u8fd9\u4e2a\u89c4\u5219\u662f\u5408\u7406\u7684\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u8981\u6c42\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ef7\u683c\u6216\u6761\u6b3e\u5e94\u4e0e\u5e02\u573a\u4e2d\u5177\u6709\u7c7b\u4f3c\u60c5\u51b5\u3001\u529f\u80fd\u548c\u98ce\u9669\u7684\u72ec\u7acb\u65b9\u4e4b\u95f4\u7684\u4ef7\u683c\u6216\u6761\u6b3e\u5177\u6709\u53ef\u6bd4\u6027\u3002\u5176\u76ee\u7684\u662f\u9632\u6b62\u4f01\u4e1a\u5229\u7528\u5185\u90e8\u4ea4\u6613\u8f6c\u79fb\u5229\u6da6\u548c\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4e24\u5bb6\u4f01\u4e1a\u4e4b\u95f4\u5173\u8054\u4ea4\u6613\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0820%\uff09\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u5219\u96c6\u56e2\u5185\u90e8\u4ea4\u6613\u4ef7\u683c\u7684\u8c03\u6574\u901a\u5e38\u4e0d\u4f1a\u6539\u53d8\u56fd\u5185\u4f01\u4e1a\u6240\u5f97\u7a0e\u603b\u8d1f\u503a\uff0c\u56e0\u4e3a\u53cc\u65b9\u4e4b\u95f4\u4e0d\u5b58\u5728\u7a0e\u6536\u4f18\u60e0\u3002\u56e0\u6b64\uff0c\u8be5\u653f\u7b56\u53ef\u4ee5\u51cf\u8f7b\u6b64\u7c7b\u4ea4\u6613\u7684\u7533\u62a5\u8d1f\u62c5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_mien_tru_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_132\"><\/span><b>\u7b2c132\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u4ea4\u6613\u8c41\u514d\u7533\u62a5\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u7684\u5173\u8054\u4ea4\u6613\uff0c\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u738720%\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u901a\u5e38\u88ab\u89c6\u4e3a\u65e0\u9700\u7533\u62a5\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u89c4\u5b9a\u7684\u7b2c\u4e09\u90e8\u5206\u548c\u7b2c\u56db\u90e8\u5206\uff0c\u4e5f\u65e0\u9700\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u3002\u8fd9\u6e90\u4e8e\u7a0e\u6536\u7ba1\u7406\u539f\u5219\uff1a\u5982\u679c\u53cc\u65b9\u9002\u7528\u76f8\u540c\u7684\u7a0e\u7387\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u5219\u5173\u8054\u4ea4\u6613\u7684\u53d1\u751f\u4e0d\u4f1a\u51cf\u5c11\u5176\u5728\u8d8a\u5357\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u6765\u8bf4\uff0c\u4f01\u4e1a\u82e5\u8981\u83b7\u5f97\u8c41\u514d\uff0c\u9700\u8981\u5b8c\u5168\u6ee1\u8db3\u4e09\u4e2a\u6807\u51c6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u738720%\uff1a\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\uff0c\u91c7\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u738720%\u6216\u5176\u4ed6\u7a0e\u7387\uff0c\u786e\u4fdd\u4e00\u81f4\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u53cc\u65b9\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff1a\u5728\u7eb3\u7a0e\u671f\u95f4\uff0c\u5982\u4ea4\u6613\u53cc\u65b9\u6b63\u5728\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u514d\u7a0e\u3001\u51cf\u7a0e\u6216\u4f18\u60e0\u653f\u7b56\uff0c\u5219\u8be5\u4ea4\u6613\u4e0d\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u4f1a\u51cf\u5c11\u8d8a\u5357\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d1f\u503a\uff1a\u4ea4\u6613\u7684\u6027\u8d28\u4e0d\u4f1a\u4ea7\u751f\u5229\u6da6\u8f6c\u79fb\uff0c\u4ece\u800c\u51cf\u5c11\u5e94\u5411\u56fd\u5bb6\u9884\u7b97\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9002\u7528\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u5e76\u9002\u7528\u540c\u4e00\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0820%\uff09\u7684\u6807\u51c6\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u51cf\u8f7b\u7533\u62a5\u548c\u51c6\u5907\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u76f8\u5173\u6587\u4ef6\u7684\u8d1f\u62c5\uff0c\u540c\u65f6\u4ecd\u80fd\u786e\u4fdd\u9075\u5b88\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002\u7136\u800c\uff0c\u4f01\u4e1a\u9700\u8981\u4fdd\u5b58\u8bc1\u660e\u7b26\u5408\u514d\u7a0e\u8d44\u683c\u7684\u5185\u90e8\u8bb0\u5f55\uff0c\u5e76\u51c6\u5907\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u4e8e30\u4e2a\u5de5\u4f5c\u65e5\u5185\u63d0\u4ea4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_truong_hop_hai_doanh_nghiep_co_giao_dich_lien_ket_cung_muc_thue_suat_thue_TNDN_20\"><\/span><b>\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u4e14\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u76f8\u540c\u7684\u6848\u4f8b\u5206\u679020%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73b0\u5b9e\u4e2d\uff0c\u5f53\u4f01\u4e1a\u4e4b\u95f4\u3001\u6bcd\u5b50\u516c\u53f8\u4e4b\u95f4\u3001\u6216\u540c\u4e00\u96c6\u56e2\u5185\u7684\u516c\u53f8\u4e4b\u95f4\u53d1\u751f\u4e70\u5356\u5546\u54c1\u548c\u63d0\u4f9b\u670d\u52a1\u7684\u5185\u90e8\u4ea4\u6613\u65f6\uff0c\u4e24\u5bb6\u4f01\u4e1a\u4e4b\u95f4\u53d1\u751f\u5173\u8054\u4ea4\u6613\uff0c\u4e14\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u76f8\u540c20%\uff0c\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u7684\u60c5\u51b5\u662f\u6bd4\u8f83\u5e38\u89c1\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<figure id=\"attachment_2186\" aria-describedby=\"caption-attachment-2186\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2186\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-chi-tiet-truong-hop-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20.jpg\" alt=\"Ph\u00e2n t\u00edch chi ti\u1ebft tr\u01b0\u1eddng h\u1ee3p hai doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-chi-tiet-truong-hop-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-chi-tiet-truong-hop-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-chi-tiet-truong-hop-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-chi-tiet-truong-hop-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-chi-tiet-truong-hop-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2186\" class=\"wp-caption-text\">\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u4e14\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u76f8\u540c\u7684\u6848\u4f8b\u5206\u679020%<\/figcaption><\/figure>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f01\u4e1aA\u62e5\u6709\u4f01\u4e1aB 30%\u7684\u8d44\u672c\u6216\u62e5\u6709\u8d85\u8fc710%\u7684\u80a1\u6743\u8d37\u6b3e\uff0c\u56e0\u6b64\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4e24\u8005\u88ab\u8ba4\u5b9a\u4e3a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002\u4e24\u5bb6\u4f01\u4e1a\u5747\u5728\u8d8a\u5357\u8fd0\u8425\uff0c\u5747\u4e3a\u8d8a\u5357\u56fd\u5185\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\uff0c\u9002\u7528\u76f8\u540c\u768420%\u7a0e\u7387\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u57fa\u4e8e\u884c\u4e1a\u6216\u5730\u70b9\u7684\u7a0e\u6536\u51cf\u514d\u6216\u4f18\u60e0\u3002\u8fd9\u662f\u5224\u65ad\u4f01\u4e1a\u662f\u5426\u53ef\u514d\u4e8e\u8be6\u7ec6\u7533\u62a5\u53ca\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u91cd\u8981\u4f9d\u636e\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_sao_khong_phat_sinh_chuyen_dich_loi_nhuan\"><\/span><b>\u4e3a\u4ec0\u4e48\u6ca1\u6709\u5229\u6da6\u8f6c\u79fb\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u7684\u4e3b\u8981\u76ee\u6807\u662f\u9632\u6b62\u5229\u6da6\u8f6c\u79fb\u4ee5\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u3002\u4f46\u662f\uff0c\u5982\u679c\u4e24\u5bb6\u4f01\u4e1a\u5747\u630920%\u7a0e\u7387\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u4e14\u4e0d\u5b58\u5728\u4efb\u4f55\u6fc0\u52b1\u63aa\u65bd\uff0c\u90a3\u4e48\u8c03\u6574\u4ea4\u6613\u4ef7\u683c\uff08\u63d0\u9ad8\u6216\u964d\u4f4e\u9500\u552e\u4ef7\u683c\u3001\u6210\u672c\uff09\u4e0d\u4f1a\u6539\u53d8\u7f34\u7eb3\u7ed9\u9884\u7b97\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u603b\u989d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u5373\u4f7f\u5229\u6da6\u4eceA\u516c\u53f8\u8f6c\u79fb\u5230B\u516c\u53f8\uff0c\u6216\u53cd\u4e4b\uff0c\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u4ecd\u9700\u5c31\u5408\u5e76\u5229\u6da6\u603b\u989d\u5f81\u653620%\u7a0e\u3002\u56e0\u6b64\uff0c\u56fd\u5bb6\u4e0d\u5b58\u5728\u7a0e\u6536\u635f\u5931\u7684\u98ce\u9669\uff0c\u56e0\u6b64\u6cd5\u5f8b\u5141\u8bb8\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\u514d\u4e8e\u8be6\u7ec6\u7533\u62a5\u548c\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"So_sanh_voi_nhung_truong_hop_khac\"><\/span><b>\u4e0e\u5176\u4ed6\u6848\u4f8b\u7684\u6bd4\u8f83<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6e05\u695a\u5730\u4e86\u89e3\u5dee\u5f02\u548c\u9002\u7528\u8be5\u89c4\u5b9a\u7684\u539f\u56e0\uff0c\u6211\u4eec\u53ef\u4ee5\u6bd4\u8f83\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u60c5\u51b5\uff0c\u8fd9\u4e24\u5bb6\u4f01\u4e1a\u5177\u6709\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u738720%\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u4f46\u5b58\u5728\u53ef\u80fd\u9020\u6210\u5229\u6da6\u8f6c\u79fb\u98ce\u9669\u7684\u5f02\u5e38\u60c5\u51b5\uff0c\u5982\u4e0b\u6240\u793a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u4f18\u60e0\u65b9\u9762\uff1a\u4f8b\u5982\uff0c\u4f01\u4e1aA\u56e0\u6295\u8d44\u9ad8\u79d1\u6280\u9886\u57df\uff0c\u4eab\u53d715\u5e7410%\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\uff0c\u800c\u4f01\u4e1aB\u5219\u9002\u752820%\u7684\u666e\u901a\u7a0e\u7387\u3002\u5982\u679c\u4f01\u4e1aA\u4ee5\u4f4e\u4ef7\u5411\u4f01\u4e1aB\u9500\u552e\u5546\u54c1\u6216\u670d\u52a1\uff0c\u5229\u6da6\u53ef\u4ee5\u8f6c\u79fb\u7ed9\u4f01\u4e1aB\uff0c\u4f01\u4e1aA\u53ea\u9700\u7f34\u7eb310%\u7684\u7a0e\u6b3e\u3002\u8fd9\u5b58\u5728\u7a0e\u6536\u635f\u5931\u7684\u98ce\u9669\uff0c\u56e0\u6b64\u5fc5\u987b\u7533\u62a5\u5e76\u5907\u5b58\u8f6c\u8ba9\u5b9a\u4ef7\u8ba4\u5b9a\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u65b9\u7d2f\u8ba1\u4e8f\u635f\u7684\u60c5\u51b5\uff1a\u5047\u8bbeA\u4f01\u4e1a\u7d2f\u8ba1\u4e8f\u635f\uff0cB\u4f01\u4e1a\u76c8\u5229\u3002\u5982\u679cB\u4f01\u4e1a\u901a\u8fc7\u5185\u90e8\u670d\u52a1\u6216\u4e0d\u5408\u7406\u7684\u4ea4\u6613\u5b9a\u4ef7\u5c06\u6210\u672c\u8f6c\u5ac1\u7ed9A\u4f01\u4e1a\uff0c\u5229\u6da6\u5c31\u4f1a\u201c\u8f6c\u79fb\u201d\u7ed9A\u4f01\u4e1a\uff0c\u4ece\u800c\u51cf\u5c11\u5f53\u671f\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u8fd9\u4e5f\u662f\u4e00\u4e2a\u9700\u8981\u4e25\u683c\u7ba1\u7406\u7684\u91cd\u5927\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4e0e\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u6216\u7d2f\u8ba1\u4e8f\u635f\u7684\u60c5\u51b5\u76f8\u6bd4\uff0c\u53ef\u4ee5\u6e05\u695a\u5730\u770b\u5230\uff0c\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\uff0c\u4e14\u9002\u7528\u540c\u4e00\u4f01\u4e1a\u6240\u5f97\u7a0e\u738720%\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u5e76\u4e0d\u5b58\u5728\u5229\u6da6\u8f6c\u79fb\u98ce\u9669\u3002\u8fd9\u4e5f\u662f\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e13\u95e8\u89c4\u5b9a\u7533\u62a5\u4e49\u52a1\u548c\u8c41\u514d\u60c5\u51b5\u7684\u539f\u56e0\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u65e2\u9075\u5b88\u6cd5\u5f8b\uff0c\u53c8\u51cf\u8f7b\u884c\u653f\u624b\u7eed\u8d1f\u62c5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_va_mien_tru_lap_Ho_so_truong_hop_hai_doanh_nghiep_co_giao_dich_lien_ket_cung_muc_thue_suat_thue_TNDN_20\"><\/span><b>\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u4e14\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u76f8\u540c\u7684\uff0c\u5e94\u7533\u62a5\u5e76\u514d\u4e8e\u62a5\u9001\u8d44\u6599 20%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u4ea4\u6613\uff0c\u4e14\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387 20%\uff0c\u4e14\u53cc\u65b9\u5747\u65e0\u6743\u4eab\u53d7\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u7a0e\u6536\u4f18\u60e0\u3002\u6b64\u60c5\u51b5\u5c5e\u4e8e\u5728\u540c\u65f6\u6ee1\u8db3\u6cd5\u5f8b\u89c4\u5b9a\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\uff0c\u53ef\u8003\u8651\u8c41\u514d\u8be6\u7ec6\u7533\u62a5\u548c\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u5f62\u4e4b\u4e00\u3002\u7136\u800c\uff0c\u6cd5\u5f8b\u4f9d\u636e\u3001\u7533\u62a5\u7a0b\u5e8f\u548c\u6587\u4ef6\u4fdd\u7ba1\u8d23\u4efb\u4ecd\u7136\u660e\u786e\u4e14\u5177\u6709\u5f3a\u5236\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u514d\u7a0e\u671f\u9002\u7528 <\/span><span style=\"font-weight: 400;\">\u4ec5\u6709\u7684<\/span><span style=\"font-weight: 400;\"> \u4e0e\u8d8a\u5357\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u65f6\uff0c\u6240\u6709\u5173\u8054\u65b9\u5747\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u738720%\uff0c\u4e14\u5728\u6b64\u671f\u95f4\u6ca1\u6709\u4efb\u4f55\u4e00\u65b9\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff1b\u6b64\u60c5\u51b5\u53cd\u6620\u4e86\u7a0e\u52a1\u7ba1\u7406\u7684\u89c2\u70b9\uff1a\u5982\u679c\u5173\u8054\u65b9\u4e4b\u95f4\u4e0d\u5b58\u5728\u7a0e\u6536\u5dee\u5f02\uff0c\u5219\u5185\u90e8\u4ea4\u6613\u4e0d\u6784\u6210\u8f6c\u79fb\u5229\u6da6\u4ee5\u51cf\u5c11\u56fd\u5bb6\u7eb3\u7a0e\u4e49\u52a1\u7684\u57fa\u7840\u3002\u514d\u7a0e\u7684\u786e\u5b9a\u548c\u9002\u7528\u5fc5\u987b\u7b26\u5408\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u548c\u9644\u5f55\u4e00\uff08\u8868\u683c01\uff09\u4e2d\u7684\u7533\u62a5\u8bf4\u660e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u7eb3\u7a0e\u4eba\u65e0\u9700\u51c6\u5907\u5b8c\u6574\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u4f46\u5fc5\u987b\u4fdd\u7559\u6700\u4f4e\u9650\u5ea6\u7684\u5185\u90e8\u8bb0\u5f55\uff0c\u4ee5\u4fbf\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u8bc1\u660e\u5176\u4eab\u6709\u8c41\u514d\u3002\u6240\u9700\u8bb0\u5f55\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u540c\u3001\u53d1\u7968\u548c\u4ed8\u6b3e\u6587\u4ef6\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a\u3001\u5185\u90e8\u6587\u4ef6\u3001\u786e\u8ba4\u5404\u65b9\u7a0e\u7387\u7684\u4f1a\u8bae\u8bb0\u5f55\u3001\u786e\u8ba4\u4e0d\u4eab\u53d7\u6fc0\u52b1\u63aa\u65bd\u7684\u4f1a\u8bae\u8bb0\u5f55\u4ee5\u53ca\u8bc1\u660e\u5173\u8054\u5173\u7cfb\u7684\u6587\u4ef6\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u671f\u9650\u81ea\u6536\u5230\u8bf7\u6c42\u4e4b\u65e5\u8d77\u4e0d\u5f97\u8d85\u8fc730\u4e2a\u5de5\u4f5c\u65e5\uff08\u5408\u6cd5\u60c5\u51b5\u4e0b\u53ef\u5ef6\u957f\uff09\u3002\u5982\u63d0\u4f9b\u4e0d\u5b8c\u6574\u4e14\u4e0d\u5177\u8bf4\u670d\u529b\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u51b3\u5b9a\u6216\u8c03\u6574\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_va_luu_y_cho_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u98ce\u9669\u53ca\u6ce8\u610f\u4e8b\u9879<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2187\" aria-describedby=\"caption-attachment-2187\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2187\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Rui-ro-luu-y-khi-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20.jpg\" alt=\"R\u1ee7i ro, l\u01b0u \u00fd khi hai doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Rui-ro-luu-y-khi-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Rui-ro-luu-y-khi-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Rui-ro-luu-y-khi-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Rui-ro-luu-y-khi-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Rui-ro-luu-y-khi-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2187\" class=\"wp-caption-text\">\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u540c\u4e00\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u5173\u8054\u4ea4\u6613\u65f6\u7684\u98ce\u9669\u53ca\u6ce8\u610f\u4e8b\u9879 20%<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\uff0c\u4e14\u9002\u7528\u76f8\u540c\u768420%\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u4e0e\u5b58\u5728\u7a0e\u6536\u4f18\u60e0\u6216\u7d2f\u8ba1\u4e8f\u635f\u7684\u60c5\u51b5\u76f8\u6bd4\uff0c\u8fd9\u663e\u7136\u662f\u6f5c\u5728\u7684\u5229\u6da6\u8f6c\u79fb\u98ce\u9669\u8f83\u5c0f\u7684\u60c5\u51b5\uff1b\u4f46\u8fd9\u5e76\u4e0d\u610f\u5473\u7740\u4f01\u4e1a\u7684\u6240\u6709\u7533\u62a5\u548c\u6587\u4ef6\u51c6\u5907\u4e49\u52a1\u90fd\u5df2\u514d\u9664\u3002\u6839\u636e\u7a0e\u52a1\u7ba1\u7406\u539f\u5219\uff0c\u4f01\u4e1a\u4ecd\u987b\u5728\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u51b3\u7b97\u62a5\u544a\u65f6\uff0c\u5728\u76f8\u5e94\u7684\u9644\u5f55\u4e2d\u7533\u62a5\u514d\u7a0e\u4f9d\u636e\uff0c\u540c\u65f6\u4fdd\u5b58\u5b8c\u6574\u7684\u5185\u90e8\u8bb0\u5f55\uff0c\u4ee5\u8bc1\u660e\u6240\u6709\u5173\u8054\u65b9\u5747\u4e3a\u5883\u5185\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\uff0c\u9002\u7528\u76f8\u540c\u768420%\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u73b0\u5b9e\u4e2d\uff0c\u4f01\u4e1a\u7ecf\u5e38\u4f1a\u72af\u4e00\u4e9b\u9519\u8bef\uff0c\u4ece\u800c\u5e26\u6765\u5de8\u5927\u7684\u98ce\u9669\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u201c\u514d\u4e8e\u5907\u6848\u201d\u7406\u89e3\u4e3a\u201c\u4e0d\u9700\u8981\u5907\u6848\u201d\u662f\u9519\u8bef\u7684\uff0c\u56e0\u4e3a\u514d\u4e8e\u7533\u62a5\u53ea\u662f\u51cf\u5c11\u4e86\u516c\u5f00\u7533\u62a5\uff0c\u5e76\u6ca1\u6709\u514d\u9664\u88ab\u68c0\u67e5\u65f6\u7684\u4e3e\u8bc1\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u4e0d\u63d0\u4f9b\u900f\u660e\u7684\u4fe1\u606f\u6216\u63d0\u4f9b\u7684\u6587\u4ef6\u96be\u4ee5\u4ee4\u4eba\u4fe1\u670d\uff0c\u8bf7\u5ffd\u7565\u88ab\u5f81\u7a0e\u7684\u53ef\u80fd\u6027\u3002\u4e3a\u907f\u514d\u8fd9\u79cd\u60c5\u51b5\uff0c\u4f01\u4e1a\u5e94\u7acb\u5373\u4fdd\u5b58\u6700\u4f4e\u9650\u5ea6\u7684\u6587\u4ef6\uff08\u5408\u540c\u3001\u53d1\u7968\u3001\u4ed8\u6b3e\u5355\u636e\u3001\u8d22\u52a1\u62a5\u544a\u3001\u786e\u8ba4\u7a0e\u7387\u548c\u975e\u4f18\u60e0\u5f85\u9047\u786e\u8ba4\u7684\u5185\u90e8\u6587\u4ef6\u3001\u5185\u90e8\u5ba1\u6279\u8bb0\u5f55\uff09\uff0c\u5e76\u51c6\u5907\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u63d0\u4f9b\u6587\u4ef6\uff08\u6839\u636e\u884c\u653f\u6cd5\u89c4\uff0c\u63d0\u4f9b\u6587\u4ef6\u7684\u6b63\u5e38\u65f6\u9650\uff09\u3002\u5982\u679c\u5b58\u5728\u590d\u6742\u7684\u4ea4\u6613\uff08\u5927\u578b\u5185\u90e8\u670d\u52a1\u3001\u65e0\u5f62\u8d44\u4ea7\u3001\u5185\u90e8\u8d22\u52a1\u4ea4\u6613\uff09\uff0c\u5efa\u8bae\u51c6\u5907\u5907\u4efd\u6587\u4ef6\u6216\u54a8\u8be2\u7a0e\u52a1-\u8f6c\u8ba9\u5b9a\u4ef7\u4e13\u5bb6\uff0c\u4ee5\u964d\u4f4e\u8bc4\u4f30\u3001\u5f81\u6536\u548c\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6b63\u786e\u8bc6\u522b\u4e24\u5bb6\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u4e14\u9002\u7528\u540c\u4e00\u4f01\u4e1a\u6240\u5f97\u7a0e\u738720%\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u7684\u4f01\u4e1a\u6027\u8d28\uff0c\u4e0d\u4ec5\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u6e05\u6670\u4e86\u89e3\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u514d\u7a0e\u8303\u56f4\uff0c\u8fd8\u80fd\u4e3a\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u5960\u5b9a\u575a\u5b9e\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4e24\u5bb6\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u4ea4\u6613\uff0c\u4e14\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u76f8\u540c\uff0820%\uff09\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\uff0c\u5219\u4f01\u4e1a\u53ef\u4ee5\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u5229\u7528\u8c41\u514d\u6761\u6b3e\u51cf\u8f7b\u7533\u62a5\u8d1f\u62c5\u3002\u7136\u800c\uff0c\u51c6\u5907\u5b8c\u6574\u7684\u6587\u4ef6\u3001\u7ba1\u7406\u900f\u660e\u7684\u8bb0\u5f55\u5e76\u9075\u5b88\u72ec\u7acb\u6027\u539f\u5219\u4ecd\u7136\u662f\u964d\u4f4e\u7a0e\u52a1\u68c0\u67e5\u548c\u5ba1\u8ba1\u98ce\u9669\u7684\u5173\u952e\u3002\u5982\u679c\u60a8\u60f3\u4f18\u5316\u7533\u62a5\u6d41\u7a0b\u5e76\u5236\u5b9a\u6709\u6548\u7684\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\uff0c\u8bf7\u968f\u65f6\u4e0e\u6211\u4eec\u8054\u7cfb\u3002<\/span><a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"> MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/a><span style=\"font-weight: 400;\"> \u4e3a\u4f01\u4e1a\u63d0\u4f9b\u6700\u6df1\u5165\u3001\u6700\u5b89\u5168\u7684\u89e3\u51b3\u65b9\u6848\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\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>\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\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<\/p>\n<p style=\"text-align: right;\"><em><b>\u7f16\u8f91\u59d4\u5458\u4f1a\uff1aMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Hai doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20% v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i khi k\u00ea khai thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u00ec m\u1eb7c d\u00f9 ph\u00e1t sinh giao d\u1ecbch [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2184,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2183","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\/2183","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=2183"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2183\/revisions"}],"predecessor-version":[{"id":2765,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2183\/revisions\/2765"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2184"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}