{"id":2196,"date":"2025-10-03T02:10:13","date_gmt":"2025-10-03T09:10:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2196"},"modified":"2025-10-10T00:31:41","modified_gmt":"2025-10-10T07:31:41","slug":"doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/","title":{"rendered":"\u5173\u4e8e\u89c4\u83032000\u4ebf\u4ee5\u4e0b\u6536\u5165\u548c\u51c0\u5229\u6da6\u7387\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u8be6\u7ec6\u8bf4\u660e"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2000\u4ebf\u4ee5\u4e0b\u7684\u6536\u5165\u548c\u51c0\u5229\u6da6\u7387\u53d7\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u7ba1\u5236\uff0c\u5e76\u9002\u7528\u4e8e\u4f01\u4e1a\u3002 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kinh-doanh-voi-chuc-nang-don-gian\/\">\u7b80\u5355\u529f\u80fd\u6027\u4e1a\u52a1<\/a>\uff0c\u65e0\u5f62\u8d44\u4ea7\u4e0d\u4ea7\u751f\u4efb\u4f55\u6536\u5165\u6216\u8d39\u7528\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u8be6\u7ec6\u6307\u5357\uff0c\u4f01\u4e1a\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u6761\u4ef6\uff0c\u65b9\u53ef\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u6536\u5165\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\uff08<a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kinh-doanh-voi-chuc-nang-don-gian\/\">\u529f\u80fd\u7b80\u5355\u7684\u4e1a\u52a1<\/a>);<\/span><\/li>\n<li><span style=\"color: #000000;\">\u89c4\u5b9a\u7684\u6700\u4f4e\u5229\u6da6\u7387\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u540e\uff0c\u6700\u4f4e\u5229\u6da6\u7387\u786e\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u914d\uff1a\u6765\u81ea5%\u6216\u4ee5\u4e0a\u7684\u51c0\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u4ea7\uff1a\u51c0\u6536\u5165\u4ece10%\u4ee5\u4e0a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5904\u7406\uff1a\u51c0\u6536\u5165\u4ece 15% \u6216\u66f4\u591a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2000\u4ebf\u4ee5\u4e0b\u6536\u5165\u53ca\u51c0\u5229\u6da6\u7387\u76d1\u7ba1\u52a9\u529b\u4f01\u4e1a\u51cf\u8f7b\u6587\u4e66\u8d1f\u62c5 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u907f\u514d\u88ab\u7a0e\u52a1\u673a\u5173\u67e5\u7a0e\u7684\u98ce\u9669\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/#Co_so_phap_ly_Nghi_dinh_1322020ND-CP\" >\u6cd5\u5f8b\u57fa\u7840 132\/2020\/ND-CP \u6cd5\u4ee4\u00a0<\/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\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/#Kinh_doanh_voi_chuc_nang_don_gian_la_gi\" >\u4ec0\u4e48\u662f\u7b80\u5355\u529f\u80fd\u4e1a\u52a1\uff1f<\/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\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/#Khong_phat_sinh_doanh_thu_chi_phi_tu_hoat_dong_khai_thac_hoac_su_dung_tai_san_vo_hinh_la_gi\" >\u7f3a\u4e4f\u6765\u81ea\u65e0\u5f62\u8d44\u4ea7\u5f00\u53d1\u6216\u4f7f\u7528\u7684\u6536\u5165\u6216\u8d39\u7528\u610f\u5473\u7740\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/#Khai_niem_va_cong_thuc_ap_dung_ty_suat_loi_nhuan_thuan_theo_Nghi_dinh_1322020ND-CP\" >\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5e94\u7528\u51c0\u5229\u6da6\u7387\u7684\u6982\u5ff5\u548c\u516c\u5f0f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/#Quy_tac_ap_dung_doanh_thu_duoi_200_ty_dong_va_ty_suat_loi_nhuan_thuan_theo_Nghi_dinh_1322020ND-CP\" >\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u6536\u5165\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\u4e14\u51c0\u5229\u6da6\u7387\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\u7684\u9002\u7528\u89c4\u5b9a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/#Luu_y_thuc_te\" >\u5b9e\u7528\u8bf4\u660e\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/#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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/#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=\"Co_so_phap_ly_Nghi_dinh_1322020ND-CP\"><\/span><b>\u6cd5\u5f8b\u57fa\u7840 132\/2020\/ND-CP \u6cd5\u4ee4\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c\u5341\u4e5d\u6761 <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> \u5bf9\u4e8e\u8425\u4e1a\u6536\u5165\u4f4e\u4e8e2000\u4ebf\u5143\u4e14\u51c0\u5229\u6da6\u7387\u572820%\u4ee5\u4e0b\u7684\u4f01\u4e1a\uff0c\u4f01\u4e1a\u5e94\u5f53\u6309\u7167\u9644\u4ef6\u4e00\u7684\u89c4\u5b9a\u7533\u62a5\u5e76\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\uff0c\u4f46\u4ee5\u4e0b\u60c5\u51b5\u514d\u4e8e\u51c6\u5907\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u8d44\u6599\uff1a<\/span><\/p>\n<figure id=\"attachment_2198\" aria-describedby=\"caption-attachment-2198\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2198\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd tr\u01b0\u1eddng h\u1ee3p doanh thu d\u01b0\u1edbi 200 t\u1ef7 v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2198\" class=\"wp-caption-text\">\u8425\u4e1a\u6536\u51652000\u4ebf\u4ee5\u4e0b\u53ca\u51c0\u5229\u6da6\u7387\u6848\u4ef6\u7684\u6cd5\u5f8b\u4f9d\u636e<\/figcaption><\/figure>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u7eb3\u7a0e\u4eba\u7ecf\u8425\u4e1a\u52a1\u529f\u80fd\u7b80\u5355\uff0c\u4e0d\u4ece\u65e0\u5f62\u8d44\u4ea7\u7684\u5f00\u53d1\u4f7f\u7528\u4e2d\u4ea7\u751f\u6536\u5165\u6216\u8d39\u7528\uff0c\u6536\u5165\u4f4e\u4e8e2000\u4ebf\u8d8a\u5357\u76fe\uff0c\u5bf9\u51c0\u6536\u5165\u9002\u7528\u6263\u9664\u5229\u606f\u652f\u51fa\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08\u4e0d\u5305\u62ec\u91d1\u878d\u6d3b\u52a8\u6536\u5165\u4e0e\u652f\u51fa\u4e4b\u95f4\u7684\u5dee\u989d\uff09\u540e\u7684\u51c0\u5229\u6da6\u7387\uff0c\u5305\u62ec\u4ee5\u4e0b\u9886\u57df\uff1a<\/span><\/p><\/blockquote>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><span style=\"font-weight: 400;\">\u53d1\u884c\uff1a\u4ece 5% \u5f00\u59cb\u3002<\/span><\/p><\/blockquote>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><span style=\"font-weight: 400;\">\u751f\u4ea7\uff1a\u4ece 10% \u5f00\u59cb\u3002<\/span><\/p><\/blockquote>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><span style=\"font-weight: 400;\">\u5904\u7406\uff1a\u4ece 15% \u5f00\u59cb\u3002\u201d<\/span><\/p><\/blockquote>\n<\/li>\n<\/ul>\n<blockquote><p><b>\u6765\u6e90\uff1a<\/b><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\u7b2c19\u6761<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e2000\u4ebf\u4ee5\u4e0b\u6536\u5165\u53ca\u51c0\u5229\u6da6\u7387\u7684\u89c4\u5b9a\uff0c\u8be5\u6cd5\u89c4\u65e8\u5728\u4e3a\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u7b80\u5355\u529f\u80fd\u6027\u4e1a\u52a1\u7684\u4f01\u4e1a\uff0c\u63d0\u4f9b\u7a0e\u52a1\u7ba1\u7406\u7684\u6cd5\u5f8b\u57fa\u7840\u3002\u8be5\u6cd5\u89c4\u4e0d\u4ec5\u89c4\u5b9a\u4e86\u6bcf\u4e2a\u9886\u57df\uff08\u5206\u9500\u3001\u751f\u4ea7\u3001\u52a0\u5de5\uff09\u7684\u6700\u4f4e\u5229\u6da6\u7387\uff0c\u8fd8\u660e\u786e\u4e86\u9002\u7528\u6761\u4ef6\uff0c\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u5408\u89c4\u5e76\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u3002\u5728\u8be6\u7ec6\u63a2\u8ba8\u7a0e\u7387\u4e4b\u524d\uff0c\u6709\u5fc5\u8981\u660e\u786e\u201c\u4ece\u4e8b\u7b80\u5355\u529f\u80fd\u6027\u4e1a\u52a1\u7684\u7eb3\u7a0e\u4eba\u201d\u7684\u6982\u5ff5\u4ee5\u53ca\u65e0\u5f62\u8d44\u4ea7\u6536\u5165\u548c\u652f\u51fa\u7684\u7f3a\u5931\uff0c\u4ee5\u4fbf\u6b63\u786e\u7406\u89e3\u9002\u7528\u4e3b\u4f53\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kinh_doanh_voi_chuc_nang_don_gian_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u7b80\u5355\u529f\u80fd\u4e1a\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5c06\u8fd9\u7c7b\u4f01\u4e1a\u63cf\u8ff0\u4e3a\u6267\u884c\u7b80\u5355\u751f\u4ea7\u6216\u5206\u9500\u529f\u80fd\u3001\u6ca1\u6709\u6218\u7565\u51b3\u7b56\u6743\u3001\u521b\u9020\u7684\u9644\u52a0\u503c\u8f83\u4f4e\u3001\u4e0d\u627f\u62c5\u5927\u91cf\u5e93\u5b58\u6216\u5e02\u573a\u98ce\u9669\u3001\u4e0d\u4ece\u5f00\u53d1\u4e2d\u4ea7\u751f\u6536\u5165\u6216\u6210\u672c\u7684\u5355\u4f4d\u3002<\/span><i><span style=\"font-weight: 400;\">, <\/span><\/i><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7\u7684\u4f7f\u7528\u3002\u7b80\u800c\u8a00\u4e4b\uff0c\u8fd9\u7c7b\u4f01\u4e1a\u662f\u6307\u5206\u9500\u5546\u3001\u5236\u9020\u5546\u6216\u52a0\u5de5\u5546\uff0c\u4ed6\u4eec\u53ea\u4ece\u4e8b\u201c\u5408\u540c\u5de5\u4f5c\u201d\u6216\u8f6c\u552e\u5546\u54c1\uff0c\u800c\u4e0d\u53c2\u4e0e\u65e0\u5f62\u8d44\u4ea7\u7684\u521b\u9020\u3001\u5229\u7528\u6216\u4fdd\u62a4\uff08\u4f8b\u5982\uff0c\u4e0d\u5f00\u53d1\u54c1\u724c\u3001\u4e0d\u6388\u6743\u77e5\u8bc6\u4ea7\u6743\u3001\u4e0d\u6536\u53d6\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u5165\uff09\u3002\u00a0<\/span><\/p>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u5b9a\u5236\u751f\u4ea7\u5de5\u5382\uff0c\u6ca1\u6709\u81ea\u6709\u54c1\u724c\u6216\u6280\u672f\u3002\u4ec5\u6839\u636e\u5408\u540c\u8fdb\u884c\u751f\u4ea7\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_phat_sinh_doanh_thu_chi_phi_tu_hoat_dong_khai_thac_hoac_su_dung_tai_san_vo_hinh_la_gi\"><\/span><b>\u7f3a\u4e4f\u6765\u81ea\u65e0\u5f62\u8d44\u4ea7\u5f00\u53d1\u6216\u4f7f\u7528\u7684\u6536\u5165\u6216\u8d39\u7528\u610f\u5473\u7740\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS 04\uff09\uff0c\u65e0\u5f62\u8d44\u4ea7\u662f\u6307\u4e0d\u5177\u6709\u5b9e\u7269\u5f62\u6001\u4f46\u5177\u6709\u786e\u5b9a\u4ef7\u503c\u7684\u8d44\u4ea7\uff08\u4f8b\u5982\uff1a\u4e13\u5229\u3001\u5546\u6807\u3001\u7248\u6743\u3001\u8f6f\u4ef6\u3001\u6280\u672f\u8bc0\u7a8d\u3001\u6280\u672f\u8f6c\u8ba9\u5408\u540c\uff09\u3002\u5982\u679c\u4f01\u4e1a\u6ca1\u6709\u56e0\u8bb8\u53ef\u3001\u79df\u8d41\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6216\u7c7b\u4f3c\u6d3b\u52a8\u800c\u4ea7\u751f\u7684\u6536\u5165\u6216\u652f\u51fa\uff0c\u5219\u89c6\u4e3a\u672a\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\u4ea7\u751f\u6536\u5165\u3002\u8fd9\u662f\u9002\u7528\u4e0a\u8ff0\u6807\u51c6\u7a0e\u7387\u7684\u6761\u4ef6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_va_cong_thuc_ap_dung_ty_suat_loi_nhuan_thuan_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5e94\u7528\u51c0\u5229\u6da6\u7387\u7684\u6982\u5ff5\u548c\u516c\u5f0f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u51c0\u5229\u6da6\u7387\u4e0d\u5305\u62ec\u51c0\u6536\u5165\u7684\u5229\u606f\u652f\u51fa\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u3002\u5373\u51c0\u6536\u5165\u4e2d\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u51c0\u5229\u6da6\uff08\u4e0d\u5305\u62ec\u6536\u5165\u4e0e\u8d22\u52a1\u8fd0\u8425\u652f\u51fa\u4e4b\u95f4\u7684\u5dee\u989d\uff09\u3002<\/span><\/p>\n<figure id=\"attachment_2199\" aria-describedby=\"caption-attachment-2199\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2199\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-thuc-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n 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\/Cong-thuc-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-thuc-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-thuc-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-thuc-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-thuc-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2199\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u51c0\u5229\u6da6\u7387\u516c\u5f0f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u516c\u5f0f\u5982\u4e0b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><b>\u5229\u6da6\u7387 = \u606f\u7a0e\u524d\u51c0\u5229\u6da6 \u00f7 \u51c0\u9500\u552e\u989d<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f8b\u5982\uff1aA\u516c\u53f8\u7ecf\u9500\u5316\u80a5\uff0c\u51c0\u6536\u51651\u4ebf\uff0c\u51c0\u5229\u6da6\uff08\u606f\u7a0e\u524d\uff0950\u4ebf\uff0c\u4ece\u516c\u5f0f\u4e0a\u770b\uff0c\u6bd4\u4f8b\u4e3a5%\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u89c4\u5b9a\u6536\u5165\u4f4e\u4e8e2000\u4ebf\u4e14\u51c0\u5229\u6da6\u7387\u8f83\u4f4e\u7684\u7b80\u5355\u529f\u80fd\u6027\u4f01\u4e1a\u5fc5\u987b\u6ee1\u8db3\u6bcf\u4e2a\u9886\u57df\u7684\u6700\u4f4e\u5229\u6da6\u6c34\u5e73\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5% \u5206\u53d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531 10% \u5236\u4f5c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531 15% \u52a0\u5de5\u800c\u6210\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u8981\u6b63\u786e\u9002\u75282000\u4ebf\u4ee5\u4e0b\u6536\u5165\u548c\u51c0\u5229\u6da6\u7387\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u9700\u8981\u6e05\u695a\u5730\u4e86\u89e3\u6bcf\u79cd\u60c5\u51b5\u4e0b\u7684\u8ba1\u7b97\u548c\u4f1a\u8ba1\u89c4\u5219\uff0c\u7279\u522b\u662f\u5728\u7ecf\u8425\u9886\u57df\u8f83\u591a\u6216\u6536\u5165\u548c\u8d39\u7528\u5c1a\u672a\u5206\u79bb\u7684\u60c5\u51b5\u4e0b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_tac_ap_dung_doanh_thu_duoi_200_ty_dong_va_ty_suat_loi_nhuan_thuan_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u6536\u5165\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\u4e14\u51c0\u5229\u6da6\u7387\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\u7684\u9002\u7528\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u76f4\u89c2\u5730\u4e86\u89e3\u5982\u4f55\u5e94\u7528\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u6765\u89c4\u83032000\u4ebf\u4ee5\u4e0b\u7684\u6536\u5165\u548c\u51c0\u5229\u6da6\u7387\uff0c\u4e0b\u9762\u662f\u6536\u5165\u3001\u8d39\u7528\u7684\u4f1a\u8ba1\u6838\u7b97\u6848\u4f8b\u548c\u5e94\u7528\u76f8\u5e94\u51c0\u5229\u6da6\u7387\u7684\u539f\u5219\u7684\u6c47\u603b\u8868\u3002<\/span><\/p>\n<figure id=\"attachment_2200\" aria-describedby=\"caption-attachment-2200\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2200\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-ap-dung-doanh-thu-duoi-200-ty-dong-va-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP.jpg\" alt=\"Quy t\u1eafc \u00e1p d\u1ee5ng doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n 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-tac-ap-dung-doanh-thu-duoi-200-ty-dong-va-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-ap-dung-doanh-thu-duoi-200-ty-dong-va-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-ap-dung-doanh-thu-duoi-200-ty-dong-va-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-ap-dung-doanh-thu-duoi-200-ty-dong-va-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-ap-dung-doanh-thu-duoi-200-ty-dong-va-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2200\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u6536\u5165\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\u4e14\u51c0\u5229\u6da6\u7387\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\u7684\u9002\u7528\u89c4\u5b9a<\/figcaption><\/figure>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> 2000\u4ebf\u4ee5\u4e0b\u6536\u5165\u53ca\u51c0\u5229\u6da6\u7387\u6309\u4f1a\u8ba1\u6848\u4f8b\u5206\u522b\u9002\u7528\u89c4\u5219<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4f1a\u8ba1\u6848\u4f8b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5982\u4f55\u5e94\u7528\u51c0\u5229\u6da6\u7387<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5206\u522b\u6838\u7b97\u6bcf\u4e2a\u5730\u533a\u7684\u6536\u5165\u548c\u652f\u51fa\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c06\u51c0\u5229\u6da6\u7387\uff08\u4e0d\u5305\u62ec\u5229\u606f\u652f\u51fa\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff09\u5e94\u7528\u4e8e\u6bcf\u4e2a\u9886\u57df\u5bf9\u5e94\u7684\u51c0\u6536\u5165\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5404\u9886\u57df\u5355\u72ec\u6838\u7b97\u6536\u5165\uff0c\u4e0d\u5355\u72ec\u6838\u7b97\u6210\u672c\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6309\u7167\u5404\u533a\u57df\u7684\u6536\u5165\u6bd4\u4f8b\u5206\u914d\u6210\u672c\uff0c\u7136\u540e\u5957\u7528\u76f8\u5e94\u7684\u51c0\u5229\u7387\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u65e0\u6cd5\u5206\u522b\u6838\u7b97\u5404\u4e2a\u9886\u57df\u7684\u6536\u5165\u548c\u652f\u51fa\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c06\u51c0\u5229\u6da6\u7387\u5e94\u7528\u4e8e\u5229\u6da6\u7387\u6700\u9ad8\u7684\u90e8\u95e8\u7684\u51c0\u6536\u5165\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u4e0a\u8868\u53ef\u4ee5\u770b\u51fa\uff0c\u6e05\u6670\u5730\u6309\u9886\u57df\u6838\u7b97\u6536\u5165\u548c\u652f\u51fa\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u8f7b\u677e\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u9002\u75282000\u4ebf\u4ee5\u4e0b\u6536\u5165\u548c\u51c0\u5229\u6da6\u7387\u7684\u6b63\u786e\u6761\u4ef6\uff0c\u540c\u65f6\u964d\u4f4e\u5728\u68c0\u67e5\u548c\u5ba1\u6838\u8fc7\u7a0b\u4e2d\u88ab\u7a0e\u52a1\u673a\u5173\u8ba4\u5b9a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luu_y_thuc_te\"><\/span><b>\u5b9e\u7528\u8bf4\u660e\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6709\u6548\u6267\u884c\u548c\u89c4\u907f\u9002\u7528\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e2000\u4ebf\u4ee5\u4e0b\u6536\u5165\u548c\u51c0\u5229\u6da6\u7387\u89c4\u5b9a\u7684\u98ce\u9669\uff0c\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u5b9e\u9645\u64cd\u4f5c\u8981\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u8425\u4e1a\u6536\u5165\u4f4e\u4e8e2000\u4ebf\uff0c\u4e14\u51c0\u5229\u6da6\u7387\u57282%\u4ee5\u4e0b\u7684\u4f01\u4e1a\uff0c\u4ecd\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u9644\u5f55\u5e76\u4fdd\u5b58\u76f8\u5173\u8bb0\u5f55\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8425\u4e1a\u6536\u5165\u4f4e\u4e8e2000\u4ebf\uff0c\u4e14\u51c0\u5229\u6da6\u7387\u57282%\u4ee5\u4e0b\u7684\u4f01\u4e1a\uff0c\u53ef\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\uff0c\u4f46\u4ecd\u987b\u6309\u7167\u9644\u5f55\u8868\u683c\u7533\u62a5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82e5\u4f01\u4e1a\u4e0d\u7b26\u5408\u6807\u51c6\u6bd4\u4f8b\uff08\u4f8b\u5982\uff0c\u5236\u9020\u5546\u7684\u6bd4\u4f8b&lt;10%\uff09\uff0c\u5219\u4f01\u4e1a\u5fc5\u987b\u6309\u89c4\u5b9a\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u8ba4\u5b9a\u6587\u4ef6\uff0c\u4ee5\u8bc1\u660e\u5206\u914d\u4f9d\u636e\u3001\u5408\u7406\u6210\u672c\uff0c\u6216\u63a5\u53d7\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u65f6\u8c03\u6574\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u4f1a\u8ba1\u51c6\u5219\uff1a\u4e3a\u5b89\u5168\u8d77\u89c1\uff0c\u6536\u5165\/\u8d39\u7528\u5e94\u6309\u9886\u57df\u5206\u5f00\uff0c\u5e76\u4fdd\u7559\u8bf4\u660e\u6587\u4ef6\uff08\u5408\u540c\u3001\u9500\u552e\u5408\u540c\u3001\u6210\u672c\u5206\u914d\u8bb0\u5f55\uff09\uff0c\u5982\u679c\u5e94\u7528\u5206\u914d\uff0c\u5219\u5e94\u63d0\u4f9b\u6210\u672c\u5206\u914d\u65b9\u6cd5\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u5bf9\u4e8e\u8425\u4e1a\u6536\u5165\u4f4e\u4e8e2000\u4ebf\u4e14\u51c0\u5229\u6da6\u7387\u4f4e\u4e8e2000\u4ebf\u7684\u4f01\u4e1a\uff0c\u5141\u8bb8\u9002\u7528\u66f4\u7b80\u4fbf\u7684\u7eb3\u7a0e\u4e49\u52a1\u8ba4\u5b9a\u673a\u5236\u3002\u4f46\u7eb3\u7a0e\u4eba\u4ecd\u9700\u4e25\u683c\u63a7\u5236\u6570\u636e\uff0c\u505a\u5230\u8d26\u76ee\u900f\u660e\uff0c\u59a5\u5584\u4fdd\u5b58\u8bb0\u5f55\uff0c\u5e76\u51c6\u5907\u8be6\u5c3d\u7684\u8bf4\u660e\u3002\u4e25\u683c\u9075\u5b88\u5173\u8054\u4ea4\u6613\u7533\u62a5\u548c\u8bb0\u5f55\u89c4\u5b9a\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u964d\u4f4e\u7a3d\u67e5\u548c\u5f81\u7a0e\u98ce\u9669\uff0c\u4e5f\u6709\u52a9\u4e8e\u63d0\u9ad8\u4f01\u4e1a\u8d22\u52a1\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u548c\u6709\u6548\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u6536\u5165\u4f4e\u4e8e2000\u4ebf\u5362\u6bd4\u4e14\u51c0\u5229\u6da6\u7387\u4e0d\u4f4e\u4e8e2000\u4ebf\u5362\u6bd4\u7684\u89c4\u5b9a\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u786e\u4fdd\u5408\u6cd5\u7eb3\u7a0e\u4e49\u52a1\uff0c\u8fd8\u80fd\u5728\u8d22\u52a1\u7ba1\u7406\u65b9\u9762\u6811\u7acb\u900f\u660e\u7684\u58f0\u8a89\u3002\u7136\u800c\uff0c\u4e3a\u4e86\u89c4\u907f\u7a3d\u67e5\u548c\u5f81\u6536\u7684\u98ce\u9669\uff0c\u4f01\u4e1a\u9700\u8981\u5355\u72ec\u6838\u7b97\uff0c\u4e25\u683c\u63a7\u5236\u6570\u636e\uff0c\u5e76\u6309\u89c4\u5b9a\u4fdd\u5b58\u8bb0\u5f55\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u7f16\u5236\u8fc7\u7a0b\u4e2d\u5982\u9700\u6df1\u5165\u7684\u54a8\u8be2\u548c\u652f\u6301\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>\u53ca\u65f6\u3001\u4e13\u4e1a\u7684\u652f\u6301\u5c06\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u6210\u672c\u3001\u9075\u5b88\u6cd5\u5f8b\u5e76\u53ef\u6301\u7eed\u53d1\u5c55\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 style=\"text-align: right;\"><b>\u7f16\u8f91\u59d4\u5458\u4f1a\uff1aMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh thu d\u01b0\u1edbi 200 t\u1ef7 v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0\u00a0 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p kinh doanh ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi th\u1ecfa 02 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2197,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2196","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\/2196","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=2196"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2196\/revisions"}],"predecessor-version":[{"id":2323,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2196\/revisions\/2323"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2197"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}