{"id":2214,"date":"2025-10-05T02:07:45","date_gmt":"2025-10-05T09:07:45","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2214"},"modified":"2025-10-07T20:45:07","modified_gmt":"2025-10-08T03:45:07","slug":"nghi-dinh-20-2025-nd-cp-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-20-2025-nd-cp-ve-giao-dich-lien-ket\/","title":{"rendered":"\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff1a\u4f01\u4e1a\u4e0d\u5bb9\u5ffd\u89c6\u7684\u65b0\u7684\u8981\u70b9"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a> \u5173\u4e8e <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u8be5\u6cd5\u4ee4\u4e8e2025\u5e742\u670810\u65e5\u7531\u653f\u5e9c\u9881\u5e03\uff0c\u5e76\u4e8e2025\u5e743\u670827\u65e5\u8d77\u6b63\u5f0f\u751f\u6548\u3002\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u88ab\u8ba4\u4e3a\u662f\u4e00\u9879\u91cd\u8981\u7684\u8c03\u6574\u63aa\u65bd\uff0c\u514b\u670d\u4e86\u6b64\u524d\u5b58\u5728\u7684\u8bb8\u591a\u7f3a\u9677\u3002 <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>\u5c24\u5176\u662f\u4fee\u6539\u5173\u8054\u65b9\u8ba4\u5b9a\u89c4\u5b9a\u3001\u65b0\u589e\u4e0d\u5f97\u6263\u9664\u5229\u606f\u652f\u51fa\u8ffd\u6eaf\u673a\u5236\u3001\u66ff\u6362\u9644\u4ef6\u4e00\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u5236\u5ea6\u7b49\u4e09\u5927\u4eae\u70b9\uff0c\u4e3a\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u5e26\u6765\u4e86\u66f4\u9ad8\u7684\u900f\u660e\u5ea6\u3001\u516c\u5e73\u6027\u548c\u4fbf\u6377\u6027\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\/nghi-dinh-20-2025-nd-cp-ve-giao-dich-lien-ket\/#Tong_quan_Nghi_dinh_202025ND-CP_ve_giao_dich_lien_ket\" >\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u6982\u8ff0<\/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\/nghi-dinh-20-2025-nd-cp-ve-giao-dich-lien-ket\/#Diem_moi_quan_trong_Nghi_dinh_202025ND-CP_ve_giao_dich_lien_ket\" >\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u91cd\u8981\u65b0\u8981\u70b9<\/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\/nghi-dinh-20-2025-nd-cp-ve-giao-dich-lien-ket\/#Sua_doi_bo_sung_diem_d_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\" >\u4fee\u6539\u548c\u8865\u5145\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ed\u70b9<\/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\/nghi-dinh-20-2025-nd-cp-ve-giao-dich-lien-ket\/#Sua_doi_bo_sung_diem_k_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\" >\u4fee\u6539\u548c\u8865\u5145\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u7b2c k \u70b9<\/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\/nghi-dinh-20-2025-nd-cp-ve-giao-dich-lien-ket\/#Bo_sung_diem_m_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\" >\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u8865\u5145\u70b9 m<\/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\/nghi-dinh-20-2025-nd-cp-ve-giao-dich-lien-ket\/#Sua_doi_bo_sung_khoan_2_Dieu_21_Nghi_dinh_1322020ND-CP_quy_dinh_ve_trach_nhiem_cua_Ngan_hang_Nha_nuoc\" >\u4fee\u6539\u548c\u8865\u5145\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c21\u6761\u7b2c2\u6b3e\u5173\u4e8e\u56fd\u5bb6\u94f6\u884c\u804c\u8d23\u7684\u89c4\u5b9a\u3002<\/a><\/li><\/ul><\/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\/nghi-dinh-20-2025-nd-cp-ve-giao-dich-lien-ket\/#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\/nghi-dinh-20-2025-nd-cp-ve-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_Nghi_dinh_202025ND-CP_ve_giao_dich_lien_ket\"><\/span><b>\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025 \u5e74 2 \u6708 10 \u65e5\uff0c\u653f\u5e9c\u53d1\u5e03 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5173\u8054\u4ea4\u6613\uff0c\u4fee\u6539\u8865\u5145\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff082020\u5e7411\u67085\u65e5\u53d1\u5e03\uff09\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u82e5\u5e72\u6761\u6b3e\u3002\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u81ea2025\u5e743\u670827\u65e5\u8d77\u751f\u6548\uff0c\u9002\u7528\u4e8e2024\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u671f\u95f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u6cd5\u4ee4\u5bf9\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u82e5\u5e72\u6761\u6b3e\u8fdb\u884c\u4e86\u4fee\u6539\u548c\u8865\u5145\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fee\u6539\u8865\u5145\u7b2c5\u6761\u7b2c2\u6b3e\u7b2cd\u70b9\u3001k\u70b9\uff0c\u589e\u52a0\u7b2cm\u70b9 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5173\u8054\u65b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fee\u6539\u548c\u8865\u5145\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c21\u6761\u7b2c2\u6b3e\u5173\u4e8e\u56fd\u5bb6\u94f6\u884c\u804c\u8d23\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u9644\u5f55\u4e00\uff08\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u9881\u5e03\u7684\u5173\u8054\u65b9\u53ca\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff09\u66ff\u6362\u4e3a\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u9881\u5e03\u7684\u9644\u5f55\u4e00\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u6709\u4ee5\u4e0b\u8fc7\u6e21\u6027\u89c4\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u57282020\u5e74\u81f32023\u5e74\u7eb3\u7a0e\u671f\u5185\uff0c\u4e0e\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u7ecf\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u4fee\u8ba2\u8865\u5145\uff09\u89c4\u5b9a\u6709\u5173\u8054\u7684\u4fe1\u8d37\u673a\u6784\u501f\u5165\u8d44\u91d1\u3001\u63d0\u4f9b\u62c5\u4fdd\u6216\u8fdb\u884c\u4ea4\u6613\uff0c\u4ea7\u751f\u4e0d\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u7684\uff0c\u81ea2024\u5e74\u7eb3\u7a0e\u671f\u8d77\uff0c\u5b9e\u884c\u4ee5\u4e0b\u653f\u7b56\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u4e0e <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phat-sinh-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613<\/a> \u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u622a\u81f32023\u5e74\u7eb3\u7a0e\u671f\u7ed3\u675f\u7684\u4e0d\u53ef\u6263\u9664\u7684\u5229\u606f\u8d39\u7528\u5c06\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3eb\u70b9\u7684\u89c4\u5b9a\uff0c\u5e73\u5747\u5206\u914d\u81f3\u540e\u7eed\u7eb3\u7a0e\u671f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51e1\u7b26\u5408\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e4b\u5173\u8054\u5173\u7cfb\u53ca\u4ea4\u6613\u4e4b\u4f01\u4e1a\uff0c\u5176\u5229\u606f\u652f\u51fa\u5c06\u4e0d\u5f97\u6263\u9664\uff0c\u4ea6\u4e0d\u5f97\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u7eb3\u7a0e\u671f\u95f4\uff0c\u5e76\u6309\u7b2c3\u6761b\u70b9\u89c4\u5b9a\u5904\u7406\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4ece\u4ee5\u4e0a\u6982\u8ff0\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e0d\u4ec5\u662f\u4e00\u9879\u9057\u4ea7\uff0c\u4e5f\u5305\u542b\u8bb8\u591a\u91cd\u8981\u8c03\u6574\u3002\u4e3a\u4e86\u66f4\u597d\u5730\u7406\u89e3\u5176\u5b9e\u9645\u5f71\u54cd\uff0c\u8ba9\u6211\u4eec\u6df1\u5165\u63a2\u8ba8\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u4eae\u70b9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Diem_moi_quan_trong_Nghi_dinh_202025ND-CP_ve_giao_dich_lien_ket\"><\/span><b>\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u91cd\u8981\u65b0\u8981\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u5bf9\u7b2c132\/2020\/ND-CP\u53f7\u5173\u4e8e\u4f01\u4e1a\u5173\u8054\u4ea4\u6613\u7a0e\u6536\u7ba1\u7406\u7684\u82e5\u5e72\u6761\u6b3e\u8fdb\u884c\u4e86\u4fee\u6539\u548c\u8865\u5145\uff0c\u81ea2025\u5e743\u670827\u65e5\u8d77\u6b63\u5f0f\u751f\u6548\uff0c\u5e76\u4ece2024\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u671f\u8d77\u9002\u7528\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u4e00\u4e9b\u503c\u5f97\u6ce8\u610f\u7684\u65b0\u8981\u70b9\u5982\u4e0b\u3002<\/span><\/p>\n<figure id=\"attachment_2218\" aria-describedby=\"caption-attachment-2218\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2218\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-diem-moi-trong-Nghi-dinh-20_2025-ve-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng \u0111i\u1ec3m m\u1edbi trong Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-diem-moi-trong-Nghi-dinh-20_2025-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-diem-moi-trong-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-diem-moi-trong-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-diem-moi-trong-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-diem-moi-trong-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2218\" class=\"wp-caption-text\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u65b0\u8981\u70b9<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Sua_doi_bo_sung_diem_d_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\"><\/span><b>\u4fee\u6539\u548c\u8865\u5145\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ed\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\uff0c\u503c\u5f97\u5173\u6ce8\u7684\u8c03\u6574\u5185\u5bb9\u4e4b\u4e00\u662f\u7b2c5\u6761\u7b2c2\u6b3ed\u70b9\u5173\u4e8e\u901a\u8fc7\u8d37\u6b3e\u548c\u62c5\u4fdd\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u6807\u51c6\u7684\u89c4\u5b9a\u3002\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u8be5\u89c4\u5b9a\u8fdb\u884c\u4e86\u4fee\u8ba2\uff0c\u660e\u786e\u4e86\u672a\u507f\u503a\u52a1\u603b\u989d\u7684\u8ba1\u7b97\u65b9\u5f0f\uff0c\u800c\u975e\u4ec5\u8003\u8651\u8d37\u6b3e\u91d1\u989d\uff0c\u6709\u52a9\u4e8e\u63d0\u9ad8\u7533\u8bf7\u7684\u4e00\u81f4\u6027\u548c\u900f\u660e\u5ea6\u3002\u5177\u4f53\u5982\u4e0b\u8868\u6240\u793a\uff1a<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6bd4\u8f83\u786e\u5b9a\u6027\u89c4\u5b9a <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket\/\">\u5173\u8054\u5173\u7cfb<\/a> \u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a<\/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>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9002\u7528\u5bf9\u8c61\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u516c\u53f8\u4ee5\u4efb\u4f55\u5f62\u5f0f\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u51fa\u8d44\u91d1\uff08\u5305\u62ec\u5173\u8054\u516c\u53f8\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\uff0c\u4ee5\u53ca\u7c7b\u4f3c\u7684\u91d1\u878d\u4ea4\u6613\uff09\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7ef4\u6301\u89c4\u5b9a\uff1a\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\u62c5\u4fdd\u6216\u8d37\u51fa\u8d44\u91d1\uff08\u5305\u62ec\u5173\u8054\u516c\u53f8\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\uff0c\u4ee5\u53ca\u7c7b\u4f3c\u7684\u91d1\u878d\u4ea4\u6613\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u6761\u4ef6\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8d37\u6b3e\u91d1\u989d\u81f3\u5c11\u76f8\u5f53\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u51fa\u8d44\u989d\u768425%\uff0c\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u501f\u6b3e\u4f01\u4e1a\u5bf9\u8d37\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u672a\u507f\u503a\u52a1\u603b\u989d\u81f3\u5c11\u76f8\u5f53\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u51fa\u8d44\u989d\u768425%\uff0c\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u4e2d\u957f\u671f\u503a\u52a1\u672a\u507f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e3b\u8981\u53d8\u5316<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u8d37\u6b3e\u91d1\u989d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u672a\u507f\u503a\u52a1\u603b\u989d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u6bd4\u8f83\u53ef\u4ee5\u770b\u51fa\uff0c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u5c06\u6838\u7b97\u6807\u51c6\u7531\u201c\u501f\u6b3e\u672c\u91d1\u201d\u6539\u4e3a\u201c\u672a\u507f\u503a\u52a1\u603b\u989d\u201d\uff0c\u6709\u5229\u4e8e\u76d1\u7ba1\u5728\u8ba4\u5b9a\u5173\u8054\u5173\u7cfb\u65b9\u9762\u66f4\u52a0\u4e25\u683c\u548c\u900f\u660e\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Sua_doi_bo_sung_diem_k_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\"><\/span><b>\u4fee\u6539\u548c\u8865\u5145\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u7b2c k \u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u91cd\u8981\u4fee\u8ba2\u4e4b\u4e00\uff0c\u662f\u5c06\u72ec\u7acb\u6838\u7b97\u7684\u5206\u652f\u673a\u6784\u7eb3\u5165\u7ba1\u63a7\u5bf9\u8c61\u8303\u56f4\u3002\u4fee\u8ba2\u524d\u540e\u5bf9\u6bd4\u5982\u4e0b\uff1a<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7ba1\u7406\u548c\u63a7\u5236\u4e3b\u9898\u7684\u65b0\u8981\u70b9\uff1a<\/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\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6cd5\u89c4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5176\u4ed6\u4f01\u4e1a\u5bf9\u53e6\u4e00\u4f01\u4e1a\u7684\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u5b9e\u65bd\u5b9e\u9645\u7ba1\u7406\u3001\u63a7\u5236\u548c\u51b3\u7b56\u7684\u60c5\u51b5\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5176\u4ed6\u4e00\u4e2a\u4f01\u4e1a\uff08\u5305\u62ec\u7533\u62a5\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u72ec\u7acb\u6838\u7b97\u5206\u652f\u673a\u6784\uff09\u5bf9\u53e6\u4e00\u4e2a\u4f01\u4e1a\u7684\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u5177\u6709\u5b9e\u9645\u7ba1\u7406\u3001\u63a7\u5236\u548c\u51b3\u7b56\u6743\u7684\u60c5\u51b5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e3b\u8981\u53d8\u5316\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ea\u662f\u4e00\u822c\u4e1a\u52a1\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u663e\u7136\uff0c\u72ec\u7acb\u6838\u7b97\u7684\u5206\u652f\u673a\u6784\u4e5f\u5c5e\u4e8e\u8fd9\u79cd\u60c5\u51b5\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u6269\u5927\u4e86\u9002\u7528\u8303\u56f4\uff0c\u5c06\u72ec\u7acb\u6838\u7b97\u7684\u5206\u652f\u673a\u6784\u7eb3\u5165\u7ba1\u63a7\u5bf9\u8c61\u3002\u8be5\u89c4\u5b9a\u6709\u52a9\u4e8e\u5728\u5b9e\u8df5\u4e2d\u660e\u786e\u5173\u8054\u5173\u7cfb\uff0c\u540c\u65f6\u652f\u6301\u7a0e\u52a1\u673a\u5173\u548c\u4f01\u4e1a\u5728\u7533\u62a5\u7eb3\u7a0e\u548c\u7ba1\u7406\u5173\u8054\u4ea4\u6613\u65b9\u9762\u62e5\u6709\u66f4\u900f\u660e\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bo_sung_diem_m_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\"><\/span><b>\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u8865\u5145\u70b9 m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2219\" aria-describedby=\"caption-attachment-2219\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2219\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Diem-moi-quan-trong-Nghi-dinh-20_2025_ND-CP-ve-giao-dich-lien-ket.jpg\" alt=\"\u0110i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quan tr\u1ecdng Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Diem-moi-quan-trong-Nghi-dinh-20_2025_ND-CP-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Diem-moi-quan-trong-Nghi-dinh-20_2025_ND-CP-ve-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Diem-moi-quan-trong-Nghi-dinh-20_2025_ND-CP-ve-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Diem-moi-quan-trong-Nghi-dinh-20_2025_ND-CP-ve-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Diem-moi-quan-trong-Nghi-dinh-20_2025_ND-CP-ve-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2219\" class=\"wp-caption-text\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u91cd\u8981\u4fee\u8ba2\u548c\u8865\u5145<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3em\u70b9\u4fee\u6539\u5982\u4e0b\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u53ca\u5176\u4fee\u8ba2\u3001\u8865\u5145\u6216\u66ff\u4ee3\u6cd5\uff08\u5982\u6709\uff09\u89c4\u5b9a\uff0c\u62e5\u6709\u5b50\u516c\u53f8\u3001\u63a7\u80a1\u516c\u53f8\u6216\u9644\u5c5e\u516c\u53f8\u7684\u4fe1\u8d37\u673a\u6784\u201d<\/span><\/p>\n<p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Sua_doi_bo_sung_khoan_2_Dieu_21_Nghi_dinh_1322020ND-CP_quy_dinh_ve_trach_nhiem_cua_Ngan_hang_Nha_nuoc\"><\/span><b>\u4fee\u6539\u548c\u8865\u5145\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c21\u6761\u7b2c2\u6b3e\u5173\u4e8e\u56fd\u5bb6\u94f6\u884c\u804c\u8d23\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u6e05\u695a\u5730\u4e86\u89e3\u8fd9\u4e9b\u53d8\u5316\uff0c\u7279\u522b\u662f\u56fd\u5bb6\u94f6\u884c\u5728\u4e0e\u7a0e\u52a1\u673a\u5173\u534f\u8c03\u65f6\u7684\u4f5c\u7528\u7684\u53d8\u5316\uff0c\u8ba9\u6211\u4eec\u5728\u4e0b\u8868\u4e2d\u6bd4\u8f83\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c21\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\u4ee5\u53ca\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u4fee\u8ba2\u548c\u8865\u5145\u5185\u5bb9\u3002<\/span><\/p>\n<figure id=\"attachment_2220\" aria-describedby=\"caption-attachment-2220\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2220\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2025_ND-CP-ve-giao-dich-lien-ket-quy-dinh-voi-trach-nhiem-ngan-hang.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh v\u1edbi tr\u00e1ch nhi\u1ec7m Ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2025_ND-CP-ve-giao-dich-lien-ket-quy-dinh-voi-trach-nhiem-ngan-hang.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2025_ND-CP-ve-giao-dich-lien-ket-quy-dinh-voi-trach-nhiem-ngan-hang-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2025_ND-CP-ve-giao-dich-lien-ket-quy-dinh-voi-trach-nhiem-ngan-hang-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2025_ND-CP-ve-giao-dich-lien-ket-quy-dinh-voi-trach-nhiem-ngan-hang-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2025_ND-CP-ve-giao-dich-lien-ket-quy-dinh-voi-trach-nhiem-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2220\" class=\"wp-caption-text\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u89c4\u5b9a\u4e86\u94f6\u884c\u7684\u8d23\u4efb<\/figcaption><\/figure>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6bd4\u8f83\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c21\u6761\u7b2c2\u6b3e\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u524d\u540e\u89c4\u5b9a<\/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>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d1f\u8d23\u534f\u8c03\u63d0\u4f9b\u56fd\u5916\u8d37\u6b3e\u548c\u503a\u52a1\u507f\u8fd8\u7684\u4fe1\u606f\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u56fd\u5bb6\u94f6\u884c\u6839\u636e\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u7684\u6e05\u5355\uff0c\u63d0\u4f9b\u6bcf\u4e2a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u7684\u5883\u5916\u8d37\u6b3e\u53ca\u503a\u52a1\u507f\u8fd8\u60c5\u51b5\u4fe1\u606f\u548c\u6570\u636e\uff0c\u5305\u62ec\uff1a\u8d37\u6b3e\u5468\u8f6c\u989d\u3001\u5229\u7387\u3001\u4ed8\u606f\u671f\u9650\u3001\u672c\u91d1\u652f\u4ed8\u60c5\u51b5\u3001\u5b9e\u9645\u63d0\u53d6\u8d44\u91d1\u60c5\u51b5\u3001\u503a\u52a1\u507f\u8fd8\u60c5\u51b5\uff08\u672c\u91d1\u3001\u5229\u606f\uff09\u53ca\u5176\u4ed6\u76f8\u5173\u4fe1\u606f\uff08\u5982\u6709\uff09\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4fdd\u7559\u539f\u6709\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8054\u5408\u63d0\u4f9b\u7684\u4fe1\u606f\u8303\u56f4<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c1a\u65e0\u89c4\u5b9a\u3002<\/span><\/p>\n<\/td>\n<td><span style=\"font-weight: 400;\">\u8865\u5145\uff1a\u56fd\u5bb6\u94f6\u884c\u534f\u8c03\u63d0\u4f9b\u4ee5\u4e0b\u4fe1\u606f <\/span><b>\u76f8\u5173\u4eba\u5458<\/b><span style=\"font-weight: 400;\"> \u6cd5\u5f8b\u89c4\u5b9a\u7684\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8463\u4e8b\u4f1a\u6210\u5458\u3001\u8463\u4e8b\u4f1a\u6210\u5458\u3001\u76d1\u4e8b\u4f1a\u6210\u5458\u3001\u603b\u7ecf\u7406\u6216\u603b\u7ecf\u7406\u3001\u526f\u603b\u7ecf\u7406\u53ca\u540c\u7b49\u804c\u52a1\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u62e5\u6709\u4fe1\u8d37\u673a\u678401%\u6216\u4ee5\u4e0a\u6ce8\u518c\u8d44\u672c\u7684\u80a1\u4e1c\u7684\u76f8\u5173\u4eba\u5458\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784\u7684\u9644\u5c5e\u516c\u53f8\u3002\u5e94\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42\uff0c\u4ece\u56fd\u5bb6\u94f6\u884c\u7684\u7ba1\u7406\u6570\u636e\u7cfb\u7edf\u4e2d\u63d0\u53d6\u4fe1\u606f\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u6bd4\u8f83\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u6269\u5927\u4e86\u56fd\u5bb6\u94f6\u884c\u5fc5\u987b\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u7684\u4fe1\u606f\u8303\u56f4\uff0c\u5305\u62ec\u5173\u8054\u65b9\u548c\u8054\u8425\u516c\u53f8\u7684\u6570\u636e\u3002\u6b64\u9879\u65b0\u589e\u89c4\u5b9a\u6709\u52a9\u4e8e\u63d0\u9ad8\u900f\u660e\u5ea6\uff0c\u652f\u6301\u7a0e\u52a1\u673a\u5173\u7ba1\u63a7\u5173\u8054\u4ea4\u6613\uff0c\u5e76\u4e3a\u4f01\u4e1a\u5408\u89c4\u63d0\u4f9b\u66f4\u6e05\u6670\u7684\u6cd5\u5f8b\u4f9d\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;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u662f\u4e00\u9879\u91cd\u8981\u8c03\u6574\uff0c\u5176\u4eae\u70b9\u5305\u62ec\uff1a\u4fee\u6539\u4e86\u5173\u8054\u5173\u7cfb\u7684\u8ba4\u5b9a\u6807\u51c6\uff0c\u589e\u52a0\u4e86\u4e0d\u53ef\u62b5\u6263\u7684\u8d37\u6b3e\u5229\u606f\u652f\u51fa\uff0c\u66ff\u6362\u4e86\u9644\u5f55\u4e00\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7533\u62a5\u7684\u89c4\u5b9a\uff0c\u5e76\u6269\u5927\u4e86\u56fd\u5bb6\u94f6\u884c\u5728\u534f\u8c03\u4fe1\u606f\u63d0\u4f9b\u65b9\u9762\u7684\u804c\u80fd\u3002\u8fd9\u4e9b\u53d8\u5316\u4e0d\u4ec5\u63d0\u9ad8\u4e86\u7a0e\u6536\u5f81\u7ba1\u7684\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\uff0c\u4e5f\u6709\u52a9\u4e8e\u4f01\u4e1a\u8f7b\u677e\u5408\u89c4\uff0c\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5b9e\u73b0\u5229\u76ca\u6700\u5927\u5316\u5e76\u786e\u4fdd\u5408\u89c4\uff0c\u4f01\u4e1a\u5e94\u5ba1\u67e5\u5173\u8054\u4ea4\u6613\uff0c\u6839\u636e\u65b0\u89c4\u5b9a\u66f4\u65b0\u7533\u62a5\uff0c\u5e76\u4e0e\u7a0e\u52a1\u673a\u5173\u5bc6\u5207\u914d\u5408\u3002\u4e3b\u52a8\u66f4\u65b0\u548c\u5e94\u7528\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u6210\u672c\uff0c\u63d0\u9ad8\u7ba1\u7406\u6548\u7387\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u68c0\u67e5\u548c\u5ba1\u8ba1\u671f\u95f4\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u9700\u5177\u4f53\u5efa\u8bae\uff0c\u4f01\u4e1a\u8bf7\u8054\u7cfb <a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN\u2014\u2014\u603b\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/a> \u901a\u8fc7\uff1a<\/span><span style=\"font-weight: 400;\">\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 aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7\u3002<\/span><\/li>\n<\/ul>\n<ul>\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:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>\u7f16\u8f91\uff1aMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 10\/02\/2025 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27\/03\/2025. Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng, kh\u1eafc ph\u1ee5c nhi\u1ec1u b\u1ea5t c\u1eadp t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u1eb7c bi\u1ec7t \u1edf ba \u0111i\u1ec3m n\u1ed5i b\u1eadt nh\u01b0 s\u1eeda \u0111\u1ed5i quy [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2217,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2214","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\/2214","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=2214"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2214\/revisions"}],"predecessor-version":[{"id":2259,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2214\/revisions\/2259"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2217"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}