{"id":2202,"date":"2025-10-03T02:39:05","date_gmt":"2025-10-03T09:39:05","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2202"},"modified":"2025-10-07T20:46:35","modified_gmt":"2025-10-08T03:46:35","slug":"kinh-doanh-voi-chuc-nang-don-gian","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/kinh-doanh-voi-chuc-nang-don-gian\/","title":{"rendered":"\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8be5\u4f01\u4e1a\u662f\u5426\u88ab\u5f52\u7c7b\u4e3a\u529f\u80fd\u5355\u4e00\u7684\u4f01\u4e1a\uff1f\u5982\u4f55\u786e\u5b9a\u6807\u51c6\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5f88\u591a\u4f01\u4e1a\u5728\u7533\u62a5\u65f6\uff0c\u4f1a\u5c06\u81ea\u5df1\u5b9a\u4f4d\u4e3a\u529f\u80fd\u5355\u4e00\u7684\u4f01\u4e1a\uff0c\u5b58\u5728\u7533\u62a5\u9519\u8bef\u6216\u865a\u5047\u7533\u62a5\u7684\u60c5\u51b5\uff0c\u5bfc\u81f4\u7533\u62a5\u5907\u6848\u8fc7\u7a0b\u4e2d\u5b58\u5728\u98ce\u9669\u3002\u6839\u636e <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>\u53ea\u6709\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7b80\u5355\u3001\u4e0d\u62e5\u6709\u65e0\u5f62\u8d44\u4ea7\u3001\u4e0d\u627f\u62c5\u8f83\u5927\u98ce\u9669\u3001\u5b9e\u73b0\u6700\u4f4e\u5229\u6da6\u7387\u7684\u4f01\u4e1a\u624d\u53ef\u4ee5\u514d\u4e8e\u5907\u6848\u3002 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a>\u7406\u89e3\u5e76\u6b63\u786e\u8fd0\u7528\u8fd9\u4e00\u6982\u5ff5\u662f\u4f01\u4e1a\u5b89\u5168\u5408\u89c4\u7684\u5173\u952e\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\/kinh-doanh-voi-chuc-nang-don-gian\/#Doanh_nghiep_kinh_doanh_voi_chuc_nang_don_gian_la_gi\" >\u4ec0\u4e48\u662f\u7b80\u5355\u529f\u80fd\u4e1a\u52a1\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\/kinh-doanh-voi-chuc-nang-don-gian\/#Dac_diem_nhan_dien_doanh_nghiep_kinh_doanh_voi_chuc_nang_don_gian\" >\u901a\u8fc7\u7b80\u5355\u7684\u529f\u80fd\u8bc6\u522b\u4e1a\u52a1\u7279\u5f81\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kinh-doanh-voi-chuc-nang-don-gian\/#Pham_vi_hoat_dong_han_che_kinh_doanh_voi_chuc_nang_don_gian\" >\u4e1a\u52a1\u8303\u56f4\u6709\u9650\uff0c\u529f\u80fd\u7b80\u5355<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kinh-doanh-voi-chuc-nang-don-gian\/#Khong_so_huu_hoac_khai_thac_tai_san_vo_hinh\" >\u4e0d\u62e5\u6709\u6216\u5229\u7528\u65e0\u5f62\u8d44\u4ea7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kinh-doanh-voi-chuc-nang-don-gian\/#Rui_ro_kinh_doanh_thap\" >\u4f4e\u5546\u4e1a\u98ce\u9669<\/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\/kinh-doanh-voi-chuc-nang-don-gian\/#Co_cau_tai_chinh_va_loi_nhuan_dac_thu\" >\u8d22\u52a1\u7ed3\u6784\u548c\u7279\u5b9a\u5229\u6da6<\/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\/kinh-doanh-voi-chuc-nang-don-gian\/#Phu_thuoc_vao_ben_lien_ket\" >\u53d6\u51b3\u4e8e\u5173\u8054\u516c\u53f8<\/a><\/li><\/ul><\/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\/kinh-doanh-voi-chuc-nang-don-gian\/#Tieu_chi_xac_dinh_doanh_nghiep_kinh_doanh_voi_chuc_nang_don_gian\" >\u529f\u80fd\u7b80\u5355\u7684\u4f01\u4e1a\u5224\u5b9a\u6807\u51c6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kinh-doanh-voi-chuc-nang-don-gian\/#Co_so_phap_ly\" >\u6cd5\u5f8b\u4f9d\u636e<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kinh-doanh-voi-chuc-nang-don-gian\/#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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kinh-doanh-voi-chuc-nang-don-gian\/#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=\"Doanh_nghiep_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><\/h2>\n<figure id=\"attachment_2204\" aria-describedby=\"caption-attachment-2204\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2204\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Khai-niem-kinh-doanh-voi-chuc-nang-don-gian.jpg\" alt=\"Kh\u00e1i ni\u1ec7m kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Khai-niem-kinh-doanh-voi-chuc-nang-don-gian.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Khai-niem-kinh-doanh-voi-chuc-nang-don-gian-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Khai-niem-kinh-doanh-voi-chuc-nang-don-gian-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Khai-niem-kinh-doanh-voi-chuc-nang-don-gian-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Khai-niem-kinh-doanh-voi-chuc-nang-don-gian-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2204\" class=\"wp-caption-text\">\u5177\u6709\u7b80\u5355\u529f\u80fd\u7684\u4e1a\u52a1\u6982\u5ff5<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e2018\u5e74\u7b2c579\/TCT-TTR\u53f7\u516c\u6587\uff0c\u9488\u5bf9\u7eb3\u7a0e\u4eba\u7ecf\u8425\u7b80\u5355\u4e1a\u52a1\u7684\u60c5\u51b5\uff0c\u8be5\u89c4\u5b9a\u9002\u7528\u4e8e\u4ece\u4e8b\u751f\u4ea7\u3001\u52a0\u5de5\u548c\u5206\u9500\u9886\u57df\u4e14\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\u7684\u7eb3\u7a0e\u4eba\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u6218\u7565\u51b3\u7b56\u529f\u80fd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4e\u9644\u52a0\u503c\u4ea4\u6613<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u5e93\u5b58\u98ce\u9669\u3001\u5e02\u573a\u6ce2\u52a8\u98ce\u9669<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u7528\u96c6\u56e2\u5b9d\u8d35\u7684\u65e0\u5f62\u8d44\u4ea7\u4e0d\u4f1a\u4ea7\u751f\u4efb\u4f55\u6536\u5165\u6216\u8fd0\u8425\u6210\u672c\uff0c\u4e5f\u4e0d\u4f1a\u4ea7\u751f\u5176\u4ed6\u6210\u672c\uff08\u8425\u9500\u3001\u5e02\u573a\u7814\u7a76\u7b49\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7b80\u800c\u8a00\u4e4b\uff0c\u4ee5\u5206\u9500\u5546\u6216\u5236\u9020\u5546\u7684\u7b80\u5355\u529f\u80fd\u5f00\u5c55\u4e1a\u52a1\u7684\u4f01\u4e1a\u3001\u52a0\u5de5\u5546\u53ea\u6267\u884c\u201c\u5408\u540c\u201d\u5de5\u4f5c\u6216\u8f6c\u552e\u5546\u54c1\uff0c\u800c\u4e0d\u53c2\u4e0e\u521b\u9020\u3001\u5236\u5b9a\u6218\u7565\u4ee5\u53ca\u5f00\u53d1\u548c\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\u7684\u8fc7\u7a0b\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00\u4e2a\u5178\u578b\u7684\u4f8b\u5b50\u662f\u4f01\u4e1a\u4e0d\u4ece\u4e8b\u54c1\u724c\u5f00\u53d1\u3001\u77e5\u8bc6\u4ea7\u6743\u8bb8\u53ef\u6216\u4ece\u7248\u7a0e\u4e2d\u83b7\u5f97\u6536\u5165\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_nhan_dien_doanh_nghiep_kinh_doanh_voi_chuc_nang_don_gian\"><\/span><b>\u901a\u8fc7\u7b80\u5355\u7684\u529f\u80fd\u8bc6\u522b\u4e1a\u52a1\u7279\u5f81\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c11\u6761\u7b2c2\u6b3ec\u70b9 <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>\u529f\u80fd\u5355\u4e00\u578b\u4f01\u4e1a\u88ab\u7406\u89e3\u4e3a\u4ec5\u6267\u884c\u4e00\u9879\u6216\u51e0\u9879\u57fa\u672c\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u3001\u529f\u80fd\u8303\u56f4\u6709\u9650\u3001\u98ce\u9669\u8f83\u4f4e\u3001\u4e0d\u5f00\u53d1\u6216\u4f7f\u7528\u91cd\u8981\u65e0\u5f62\u8d44\u4ea7\u7684\u5546\u4e1a\u6a21\u5f0f\u3002\u529f\u80fd\u5355\u4e00\u578b\u4f01\u4e1a\u5f80\u5f80\u627f\u62c5\u7740\u4e3a\u96c6\u56e2\u3001\u6bcd\u516c\u53f8\u6216\u5173\u8054\u516c\u53f8\u52a0\u5de5\u3001\u5236\u9020\u6216\u63d0\u4f9b\u652f\u6301\u670d\u52a1\u7684\u89d2\u8272\uff0c\u800c\u4e0d\u662f\u5728\u6240\u6709\u5546\u4e1a\u6d3b\u52a8\u4e2d\u5b8c\u5168\u81ea\u4e3b\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3b\u8981\u8bc6\u522b\u7279\u5f81\u5305\u62ec\uff1a\u00a0<\/span><\/p>\n<figure id=\"attachment_2205\" aria-describedby=\"caption-attachment-2205\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2205\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dac-diem-nhan-dien-doanh-nghiep-kinh-doanh-voi-chuc-nang-don-gian-.jpg\" alt=\"\u0110\u1eb7c \u0111i\u1ec3m nh\u1eadn di\u1ec7n doanh nghi\u1ec7p kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n\u00a0\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dac-diem-nhan-dien-doanh-nghiep-kinh-doanh-voi-chuc-nang-don-gian-.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dac-diem-nhan-dien-doanh-nghiep-kinh-doanh-voi-chuc-nang-don-gian--300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dac-diem-nhan-dien-doanh-nghiep-kinh-doanh-voi-chuc-nang-don-gian--1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dac-diem-nhan-dien-doanh-nghiep-kinh-doanh-voi-chuc-nang-don-gian--768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dac-diem-nhan-dien-doanh-nghiep-kinh-doanh-voi-chuc-nang-don-gian--18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2205\" class=\"wp-caption-text\">\u901a\u8fc7\u7b80\u5355\u7684\u529f\u80fd\u8bc6\u522b\u4e1a\u52a1\u7279\u5f81<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Pham_vi_hoat_dong_han_che_kinh_doanh_voi_chuc_nang_don_gian\"><\/span><b>\u4e1a\u52a1\u8303\u56f4\u6709\u9650\uff0c\u529f\u80fd\u7b80\u5355<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5728\u8003\u8651\u7ecf\u8425\u8303\u56f4\u65f6\uff0c\u7b80\u5355\u7684\u529f\u80fd\u6027\u4e1a\u52a1\u5c06\u5177\u6709\u4ee5\u4e0b\u7279\u5f81\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u4ef7\u503c\u94fe\u4e2d\u53ea\u6267\u884c\u4e00\u4e2a\u6b65\u9aa4\uff0c\u901a\u5e38\u662f\u52a0\u5de5\u4ea7\u54c1\u6216\u6309\u6307\u793a\u5206\u9500\u8d27\u7269\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u53c2\u4e0e\u6218\u7565\u5236\u5b9a\u3001\u5e02\u573a\u8425\u9500\u3001\u7814\u53d1\uff0c\u4e0d\u8fdb\u884c\u4ea7\u54c1\u8bbe\u8ba1\uff0c\u4e0d\u8d1f\u8d23\u6218\u7565\u8425\u9500\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Khong_so_huu_hoac_khai_thac_tai_san_vo_hinh\"><\/span><b>\u4e0d\u62e5\u6709\u6216\u5229\u7528\u65e0\u5f62\u8d44\u4ea7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u7b80\u5355\u529f\u80fd\u578b\u4f01\u4e1a\u4e0d\u62e5\u6709\u65e0\u5f62\u8d44\u4ea7\u7684\u7279\u5f81\u5f80\u5f80\u901a\u8fc7\u4ee5\u4e0b\u56e0\u7d20\u8868\u73b0\u51fa\u6765\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u6301\u6709\u5546\u6807\u3001\u4e13\u5229\u6216\u4e13\u6709\u6280\u672f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\u7684\u6743\u5229\u4e0d\u4f1a\u4ea7\u751f\u4efb\u4f55\u6210\u672c\u6216\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u4e3b\u8981\u4f9d\u8d56\u4e8e\u6bcd\u516c\u53f8\u7684\u65b9\u5411\u3001\u8d44\u4ea7\u548c\u54c1\u724c\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_kinh_doanh_thap\"><\/span><b>\u4f4e\u5546\u4e1a\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4ece\u98ce\u9669\u89d2\u5ea6\u6765\u770b\uff0c\u7b80\u5355\u7684\u529f\u80fd\u6027\u4e1a\u52a1\u901a\u5e38\u53ef\u4ee5\u901a\u8fc7\u4ee5\u4e0b\u51e0\u70b9\u6765\u8bc6\u522b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u5b58\u5728\u91cd\u5927\u5e02\u573a\u3001\u4ef7\u683c\u6ce2\u52a8\u6216\u6d88\u8d39\u8005\u53e3\u5473\u53d8\u5316\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u6709\u7684\u8bdd\uff0c\u4e3b\u8981\u98ce\u9669\u901a\u5e38\u4ec5\u9650\u4e8e\u751f\u4ea7\u3001\u8fd0\u8425\u6216\u8ba2\u5355\u5c65\u884c\u7684\u6210\u672c\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Co_cau_tai_chinh_va_loi_nhuan_dac_thu\"><\/span><b>\u8d22\u52a1\u7ed3\u6784\u548c\u7279\u5b9a\u5229\u6da6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4ece\u8d22\u52a1\u7ed3\u6784\u548c\u5229\u6da6\u6765\u770b\uff0c\u7b80\u5355\u529f\u80fd\u6027\u4f01\u4e1a\u5f80\u5f80\u5177\u6709\u4ee5\u4e0b\u7a81\u51fa\u7279\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u89c4\u5b9a\u6263\u9664\u5229\u606f\u652f\u51fa\u53ca\u4f01\u4e1a\u6240\u5f97\u7a0e\u524d\u7684\u51c0\u5229\u6da6\u7387\u3002\u5177\u4f53\u4e3a\uff1a\u5206\u914d5%\u4ee5\u4e0a\uff1b\u751f\u4ea710%\u4ee5\u4e0a\uff1b\u52a0\u5de515%\u4ee5\u4e0a\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u7387\u4e0d\u4f1a\u50cf\u5b8c\u5168\u81ea\u4e3b\u7684\u4f01\u4e1a\u90a3\u6837\u51fa\u73b0\u5927\u5e45\u6ce2\u52a8\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phu_thuoc_vao_ben_lien_ket\"><\/span><b>\u53d6\u51b3\u4e8e\u5173\u8054\u516c\u53f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4ece\u5173\u8054\u6027\u89d2\u5ea6\u770b\uff0c\u7b80\u5355\u529f\u80fd\u6027\u4f01\u4e1a\u7684\u4f9d\u8d56\u7a0b\u5ea6\u5f80\u5f80\u901a\u8fc7\u4ee5\u4e0b\u7279\u5f81\u8868\u73b0\u51fa\u6765\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u6295\u5165\uff08\u539f\u6750\u6599\u3001\u6280\u672f\uff09\u548c\u4ea7\u51fa\uff08\u5ba2\u6237\u3001\u9500\u552e\u4ef7\u683c\uff09\u65b9\u9762\u5f80\u5f80\u76f4\u63a5\u53d7\u6bcd\u516c\u53f8\u6216\u9644\u5c5e\u516c\u53f8\u7684\u63a7\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f9d\u8d56\u7a0b\u5ea6\u9ad8\uff0c\u51e0\u4e4e\u6ca1\u6709\u51b3\u5b9a\u957f\u671f\u7ecf\u8425\u6218\u7565\u7684\u6743\u5229\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u53ef\u89c1\uff0c\u529f\u80fd\u5355\u4e00\u7684\u4f01\u4e1a\u5728\u4f9b\u5e94\u94fe\u4e2d\u626e\u6f14\u7740\u201c\u536b\u661f\u201d\u7684\u89d2\u8272\uff0c\u4ec5\u5c65\u884c\u6709\u9650\u7684\u529f\u80fd\uff0c\u98ce\u9669\u8f83\u4f4e\uff0c\u5229\u6da6\u7a33\u5b9a\uff0c\u5728\u7b26\u5408\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\uff0c\u5f88\u5c11\u9700\u8981\u7f16\u5236\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\u3002\u7136\u800c\uff0c\u8fd9\u4e00\u7279\u6027\u4e5f\u610f\u5473\u7740\uff0c\u5982\u679c\u4e0d\u6539\u53d8\u8fd0\u8425\u6a21\u5f0f\uff0c\u8be5\u4f01\u4e1a\u4e0d\u592a\u53ef\u80fd\u5b9e\u73b0\u4e1a\u52a1\u6269\u5f20\u6216\u521b\u9020\u72ec\u7acb\u7684\u9644\u52a0\u503c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_doanh_nghiep_kinh_doanh_voi_chuc_nang_don_gian\"><\/span><b>\u529f\u80fd\u7b80\u5355\u7684\u4f01\u4e1a\u5224\u5b9a\u6807\u51c6<\/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\u4f01\u4e1a\u7ecf\u8425\u529f\u80fd\u7b80\u5355\u662f\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u514d\u4e8e\u51c6\u5907\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u76f8\u5173\u8d44\u6599\u7684\u6761\u4ef6\u4e4b\u4e00\u3002\u4ee5\u4e0b\u662f\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6807\u51c6\u6c47\u603b\u8868\uff0c\u7a0e\u52a1\u7a3d\u67e5\u548c\u5ba1\u67e5\u5b9e\u8df5\u901a\u5e38\u4f9d\u636e\u8fd9\u4e9b\u6807\u51c6\u6765\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u7ecf\u8425\u529f\u80fd\u7b80\u5355\u3002<\/span><\/p>\n<figure id=\"attachment_2206\" aria-describedby=\"caption-attachment-2206\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2206\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Tieu-chi-xac-dinh-doanh-nghiep-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-132_2020_ND-CP.jpg\" alt=\"Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n 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\/Tieu-chi-xac-dinh-doanh-nghiep-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-132_2020_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Tieu-chi-xac-dinh-doanh-nghiep-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-132_2020_ND-CP-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Tieu-chi-xac-dinh-doanh-nghiep-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-132_2020_ND-CP-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Tieu-chi-xac-dinh-doanh-nghiep-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-132_2020_ND-CP-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Tieu-chi-xac-dinh-doanh-nghiep-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-132_2020_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2206\" class=\"wp-caption-text\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u786e\u5b9a\u529f\u80fd\u7b80\u5355\u7684\u4f01\u4e1a\u7684\u6807\u51c6<\/figcaption><\/figure>\n<p><b>\u6728\u677f<\/b><span style=\"font-weight: 400;\">\u7b80\u5355\u529f\u80fd\u4f01\u4e1a\u8ba4\u5b9a\u6807\u51c6<\/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>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u89e3\u91ca<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6839\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6536\u5165\u548c\u652f\u51fa\u4e3b\u8981\u6765\u81ea\u7eaf\u7cb9\u7684\u52a0\u5de5\u3001\u751f\u4ea7\u548c\u5206\u9500\u6d3b\u52a8\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u7684\u5927\u90e8\u5206\u4e1a\u52a1\u6d3b\u52a8\uff08\u4ee5\u53ca\u76f8\u5e94\u7684\u5927\u90e8\u5206\u6536\u5165\u548c\u652f\u51fa\uff09\u6765\u81ea\u201c\u7eaf\u529f\u80fd\u6027\u201d\u6d3b\u52a8\uff0c\u4f8b\u5982\u52a0\u5de5\u3001\u88c5\u914d\u3001\u6388\u6743\u5206\u9500\u3001\u63d0\u4f9b\u8fd0\u8425\u6216\u652f\u6301\u670d\u52a1\uff0c\u4e14\u672a\u6df1\u5165\u53c2\u4e0e\u6218\u7565\u4ef7\u503c\u521b\u9020\u9636\u6bb5\uff08\u7814\u53d1\u3001\u8bbe\u8ba1\u3001\u6218\u7565\u8425\u9500\u3001\u5e02\u573a\u5b9a\u4ef7\u7b49\uff09\uff0c\u5219\u8be5\u4f01\u4e1a\u88ab\u89c6\u4e3a\u7b80\u5355\u529f\u80fd\u578b\u4f01\u4e1a\u3002\u8be5\u6cd5\u4ee4\u8981\u6c42\u5bf9\u6bcf\u9879\u6d3b\u52a8\u8fdb\u884c\u660e\u786e\u7684\u5206\u7c7b\uff0c\u4ee5\u786e\u5b9a\u5176\u662f\u5426\u5c5e\u4e8e\u201c\u7b80\u5355\u529f\u80fd\u201d\u7c7b\u522b\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6309\u5408\u540c\u4ee3\u7801\u5206\u79bb\u6536\u5165\u548c\u652f\u51fa\uff0c\u4ee5\u786e\u5b9a % \u52a0\u5de5\u6216\u5206\u9500\u6d3b\u52a8\u7684\u51c0\u6536\u5165\u4e0e\u603b\u6536\u5165\u7684\u6bd4\u8f83\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u68c0\u67e5\u5408\u540c\uff08\u91c7\u8d2d\u8ba2\u5355\u3001\u52a0\u5de5\u6216\u59d4\u6258\u5408\u540c\uff09\u3001\u5173\u8054\u516c\u53f8\u7684\u6307\u793a\uff0c\u4ee5\u5c55\u793a\u7b80\u5355\u7684\u529f\u80fd\u6027\u80fd\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6ca1\u6709\u4ea7\u751f\u7ade\u4e89\u4f18\u52bf\uff0c\u4e5f\u6ca1\u6709\u65e0\u5f62\u8d44\u4ea7\u7684\u6240\u6709\u6743\u6216\u5229\u7528\u6743\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u529f\u80fd\u5355\u4e00\u3001\u4e0d\u521b\u9020\u6216\u5229\u7528\u65e0\u5f62\u8d44\u4ea7\uff08\u5546\u6807\u3001\u4e13\u5229\u3001\u4e13\u6709\u6280\u672f\u3001\u5f3a\u52bf\u54c1\u724c\uff09\u4ef7\u503c\u7684\u4f01\u4e1a\uff0c\u5176\u6210\u672c\u6216\u6536\u5165\u4e0e\u65e0\u5f62\u8d44\u4ea7\u8bb8\u53ef\u76f4\u63a5\u76f8\u5173\uff08\u4f8b\u5982\uff0c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3001\u6280\u672f\u5546\u4e1a\u5316\u8d39\u7528\uff09\u3002\u5982\u679c\u4f01\u4e1a\u5b58\u5728\u6240\u6709\u6743\u6216\u5229\u7528\u65e0\u5f62\u8d44\u4ea7\u7684\u8ff9\u8c61\uff0c\u5219\u901a\u5e38\u88ab\u89c6\u4e3a\u529f\u80fd\u66f4\u4e3a\u590d\u6742\uff0c\u4e0d\u9002\u7528\u8c41\u514d\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7248\u6743\u8f6c\u8ba9\u6216\u8bb8\u53ef\u534f\u8bae\u3001\u53d1\u7968\u6216\u7248\u7a0e<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e13\u5229\u3001\u77e5\u8bc6\u4ea7\u6743\u3001\u4e13\u6709\u6280\u672f\u2026\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6536\u5165\u5f88\u5927\u7a0b\u5ea6\u4e0a\u53d6\u51b3\u4e8e\u54c1\u724c\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5b58\u5728\u4e0a\u8ff0\u56e0\u7d20\uff0c\u5219\u8be5\u4e1a\u52a1\u4e0d\u88ab\u89c6\u4e3a\u7b80\u5355\u4e1a\u52a1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u51c0\u5229\u6da6\u7387<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u7ecf\u8425\u529f\u80fd\u7b80\u5355\u7684\u4f01\u4e1a\u5982\u60f3\u514d\u4e8e\u51c6\u5907\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u6863\u6848\uff0c\u5fc5\u987b\u5b9e\u73b0\u51c0\u5229\u6da6\u7387\uff08\u4ee5\u51c0\u6536\u5165\u8ba1\u7b97\uff0c <\/span><span style=\"font-weight: 400;\">\u4e0d\u5305\u62ec\u5229\u606f\u652f\u51fa\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><span style=\"font-weight: 400;\">\uff09\u6700\u4f4e\u9650\u989d\uff0c\u5177\u4f53\u89c6\u5404\u884c\u4e1a\u804c\u80fd\u7c7b\u578b\u800c\u5b9a\u3002\u5982\u672a\u91c7\u7528\u6216\u672a\u8fbe\u5230\u8be5\u6bd4\u7387\uff0c\u4f01\u4e1a\u5fc5\u987b\u7f16\u5236\u76f8\u5173\u8d44\u6599\uff0c\u4ee5\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u6cd5\u4ee4\u7a0e\u7387\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">5%\u53ca\u4ee5\u4e0a\u7248\u672c<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10% \u53ca\u4ee5\u4e0a\u4ea7\u91cf<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ece 15% \u5f00\u59cb\u5904\u7406\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>\u4f8b\u5982\uff1a<\/strong> \u4f01\u4e1aA\u6839\u636eB\u516c\u53f8\uff08\u6bcd\u516c\u53f8\uff09\u7684\u8ba2\u5355\u52a0\u5de501\u6279\u978b\u3001\u51c9\u978b\uff0c\u51c0\u8425\u65361\u4ebf\uff0c\u606f\u524d\u51c0\u5229\u6da61500\u4e07\uff0c\u6b64\u65f6\u6bd4\u4f8b\u6309\u89c4\u5b9a\u8fbe\u523015%\uff0c\u786e\u5b9aA\u91c7\u7528\u7b80\u6613\u529f\u80fd\u8fd0\u8425\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u8981\u88ab\u8ba4\u5b9a\u4e3a\u7b80\u5355\u529f\u80fd\u6027\u5546\u4e1a\u4f01\u4e1a\uff0c\u4f01\u4e1a\u9700\u8981\u540c\u65f6\u6ee1\u8db3\u6240\u6709\u4e09\u7ec4\u6807\u51c6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u8425\u6d3b\u52a8\u8303\u56f4\u4e3b\u8981\u4e3a\u201c\u7eaf\u529f\u80fd\u6027\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u62e5\u6709\u6216\u5229\u7528\u65e0\u5f62\u8d44\u4ea7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u6301\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6700\u4f4e\u5229\u6da6\u7387\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0\u5b8c\u5168\u6ee1\u8db3\u8fd9\u4e9b\u6761\u4ef6\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u900f\u660e\u5730\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff0c\u800c\u4e14\u8fd8\u80fd\u5e26\u6765\u91cd\u8981\u7684\u597d\u5904\uff0c\u4f8b\u5982\u514d\u4e8e\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u3001\u51cf\u8f7b\u5408\u89c4\u8d1f\u62c5\u3001\u9650\u5236\u68c0\u67e5\u548c\u5ba1\u67e5\u671f\u95f4\u7684\u7a0e\u52a1\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly\"><\/span><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e3a\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u63d0\u4f9b\u4e86\u7a0e\u52a1\u7ba1\u7406\u7684\u6cd5\u5f8b\u6846\u67b6\uff0c\u660e\u786e\u89c4\u8303\u4e86\u7eb3\u7a0e\u4eba\u5f00\u5c55\u7b80\u5355\u4e1a\u52a1\u7684\u60c5\u51b5\u3002\u56e0\u6b64\uff0c\u8be5\u6cd5\u4ee4\u5141\u8bb8\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\u7684\u4f01\u4e1a\u514d\u4e8e\u51c6\u5907\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u5377\u5b97\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u603b\u6536\u51652000\u4ebf\u5143\u4ee5\u4e0b\uff08\u4e0d\u542b\u65e0\u5f62\u8d44\u4ea7\u5f00\u53d1\u4f7f\u7528\u6536\u5165\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u5e93\u5b58\u98ce\u9669\uff0c\u65e0\u6210\u672c\uff08\u5982\u5e02\u573a\u8425\u9500\u3001\u5e02\u573a\u7814\u53d1\u7b49\uff09\uff0c\u4e0d\u53c2\u4e0e\u6218\u7565\u51b3\u7b56\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u884c\u4e1a\u5212\u5206\u7684\u6700\u4f4e\u51c0\u5229\u6da6\u7387\uff08\u4e0d\u5305\u62ec\u5229\u606f\u652f\u51fa\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff09\uff0c\u5177\u4f53\u4e3a\uff1a\u5206\u9500\u884c\u4e1a\u4e3a5%\u6216\u4ee5\u4e0a\uff0c\u751f\u4ea7\u884c\u4e1a\u4e3a10%\u6216\u4ee5\u4e0a\uff0c\u52a0\u5de5\u884c\u4e1a\u4e3a15%\u6216\u4ee5\u4e0a<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8be5\u89c4\u5b9a\u65e8\u5728\u51cf\u8f7b\u201c\u7eaf\u529f\u80fd\u6027\u201d\u4f01\u4e1a\u7684\u5408\u89c4\u8d1f\u62c5\uff0c\u5373\u4e3b\u8981\u5728\u5173\u8054\u65b9\u6307\u5bfc\u4e0b\u63d0\u4f9b\u52a0\u5de5\u3001\u5206\u9500\u6216\u8f85\u52a9\u670d\u52a1\uff0c\u4e0d\u521b\u9020\u6216\u5229\u7528\u65e0\u5f62\u8d44\u4ea7\uff0c\u4e14\u5546\u4e1a\u98ce\u9669\u8f83\u5c0f\u3002\u5982\u679c\u4f01\u4e1a\u7b26\u5408\u4e0a\u8ff0\u6761\u4ef6\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u4e0d\u8981\u6c42\u5176\u7f16\u5236\u5b8c\u6574\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f46\u662f\uff0c\u5982\u679c\u4f01\u4e1a\u58f0\u79f0\u4ece\u4e8b\u7b80\u5355\u4e1a\u52a1\uff0c\u4f46\u672a\u8fbe\u5230\u89c4\u5b9a\u7684\u5229\u6da6\u7387\uff0c\u6216\u6709\u8bc1\u636e\u8bc1\u660e\u5176\u62e5\u6709\u6216\u521b\u9020\u4e86\u65e0\u5f62\u8d44\u4ea7\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u8981\u6c42\u5efa\u7acb\u8bb0\u5f55\uff0c\u6216\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u8fdb\u884c\u8c03\u6574\u548c\u8ba4\u5b9a\u3002\u56e0\u6b64\uff0c\u5373\u4f7f\u4f01\u4e1a\u88ab\u8c41\u514d\u5efa\u7acb\u8bb0\u5f55\uff0c\u4e5f\u5fc5\u987b\u4fdd\u5b58\u5185\u90e8\u8bb0\u5f55\uff0c\u5206\u6790\u6bcf\u9879\u6d3b\u52a8\u7684\u529f\u80fd\u548c\u5229\u6da6\u6570\u636e\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;\">\u7531\u6b64\u53ef\u89c1\uff0c\u4f01\u4e1a\u6b63\u786e\u8bc6\u522b\u81ea\u8eab\u6240\u5c5e\u7684\u5355\u4e00\u804c\u80fd\u4e1a\u52a1\u7ec4\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u51cf\u8f7b\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\u7684\u7f16\u5236\u538b\u529b\uff0c\u4e5f\u4e3a\u4f01\u4e1a\u4e13\u6ce8\u4e8e\u6838\u5fc3\u4e1a\u52a1\u521b\u9020\u4e86\u6761\u4ef6\u3002\u7136\u800c\uff0c\u4e3a\u4e86\u4fdd\u6301\u8fd9\u4e00\u4f18\u52bf\uff0c\u4f01\u4e1a\u9700\u8981\u4e25\u683c\u7ba1\u7406\u5229\u6da6\u7387\uff0c\u4fdd\u6301\u804c\u80fd\u5206\u7c7b\u7684\u900f\u660e\u6027\uff0c\u5e76\u59a5\u5584\u4fdd\u5b58\u76f8\u5173\u6587\u4ef6\u3002\u5468\u5bc6\u7684\u51c6\u5907\u5de5\u4f5c\u5c06\u6210\u4e3a\u4f01\u4e1a\u89c4\u907f\u6cd5\u5f8b\u98ce\u9669\u548c\u4e0d\u5fc5\u8981\u6210\u672c\u7684\u201c\u76fe\u724c\u201d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u60f3\u8981\u5ba1\u67e5\u6761\u4ef6\u6216\u9700\u8981\u652f\u6301\u5efa\u7acb\u7b80\u5355\u7684\u529f\u80fd\u6027\u4f01\u4e1a\u8bc6\u522b\u6863\u6848\uff0c\u8bf7\u7acb\u5373\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\u63d0\u4f9b\u5efa\u8bae\uff0c\u786e\u4fdd\u5408\u89c4\u5e76\u5b89\u5168\u5730\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u00a0<\/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>Kh\u00f4ng \u00edt doanh nghi\u1ec7p nh\u1ea7m l\u1eabn ho\u1eb7c khai b\u00e1o sai khi x\u00e1c \u0111\u1ecbnh m\u00ecnh thu\u1ed9c di\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, d\u1eabn \u0111\u1ebfn r\u1ee7i ro trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ch\u1ec9 nh\u1eefng doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t &#8211; kinh doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2203,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2202","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\/2202","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=2202"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2202\/revisions"}],"predecessor-version":[{"id":2261,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2202\/revisions\/2261"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2203"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}