{"id":2222,"date":"2025-10-05T02:36:40","date_gmt":"2025-10-05T09:36:40","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2222"},"modified":"2025-10-07T20:44:18","modified_gmt":"2025-10-08T03:44:18","slug":"nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/","title":{"rendered":"\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u7684\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u8981\u70b9"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2020\u5e7411\u67085\u65e5 <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a> \u8d8a\u5357\u5173\u8054\u4ea4\u6613\u6cd5\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e8e2020\u5e7412\u670820\u65e5\u8d77\u6b63\u5f0f\u9881\u5e03\u5b9e\u65bd\uff0c\u6807\u5fd7\u7740\u8d8a\u5357\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u8fce\u6765\u91cd\u8981\u8f6c\u6298\u70b9\u3002\u8be5\u6cd5\u4ee4\u4e3b\u8981\u4eae\u70b9\u5305\u62ec\uff1a\u6269\u5927\u5173\u8054\u65b9\u8303\u56f4\uff1b\u66f4\u65b0\u57fa\u4e8e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u65b9\u6cd5\uff1b\u8c03\u6574\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u95e8\u69db\uff1b\u65b0\u589e\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u8c41\u514d\u7533\u62a5\u6750\u6599\u3002\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u7a0e\u6536\u4f18\u60e0\uff0c\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u63d0\u9ad8\u8d22\u52a1\u7ba1\u7406\u900f\u660e\u5ea6\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\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Quy_dinh_cac_ben_co_moi_quan_he_lien_ket_theo_Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\" >\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a<\/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\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket_bo_sung_them_truong_hop_voi_cac_ben_lien_ket\" >\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u589e\u52a0\u4e86\u5173\u8054\u65b9\u6848\u4ef6<\/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\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket_quy_dinh_ve_chi_phi_lai_vay\" >\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u89c4\u8303\u4e86\u8d37\u6b3e\u5229\u606f\u652f\u51fa<\/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\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Bo_sung_doi_tuong_khong_ap_dung_nguong_khong_che_chi_phi_lai_vay\" >\u65b0\u589e\u4e0d\u53d7\u5229\u606f\u652f\u51fa\u7ba1\u63a7\u95e8\u69db\u9650\u5236\u7684\u5bf9\u8c61<\/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\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Quy_dinh_moi_ve_lap_va_nop_bao_cao_bien_loi_nhuan_quoc_gia_CbCR\" >\u7f16\u5236\u548c\u63d0\u4ea4\u56fd\u5bb6\u5229\u6da6\u7387\u62a5\u544a\uff08CbCR\uff09\u7684\u65b0\u89c4\u5b9a<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Cong_ty_me_toi_cao_dat_tai_Viet_Nam\" >\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u8d8a\u5357\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Cong_ty_me_toi_cao_tai_nuoc_ngoai\" >\u5883\u5916\u6700\u7ec8\u6bcd\u516c\u53f8<\/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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-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=\"Nhung_diem_noi_bat_Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u8981\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u4eae\u70b9\u5305\u62ec <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a>\u5176\u4e2d\uff0c\u6700\u91cd\u8981\u4e14\u6700\u53d7\u5173\u6ce8\u7684\u53d8\u5316\u4e4b\u4e00\u4fbf\u662f\u5173\u8054\u65b9\u89c4\u5b9a\u3002\u8be5\u89c4\u5b9a\u4e0d\u4ec5\u6269\u5927\u4e86\u5173\u8054\u65b9\u7684\u8ba4\u5b9a\u8303\u56f4\uff0c\u8fd8\u5bf9\u5982\u4f55\u8ba4\u5b9a\u4f01\u4e1a\u95f4\u7684\u63a7\u5236\u6743\u548c\u7ba1\u7406\u6743\u5173\u7cfb\u8fdb\u884c\u4e86\u7ec6\u5316\uff0c\u4ece\u800c\u4e3a\u5173\u8054\u4ea4\u6613\u7684\u7a0e\u52a1\u7ba1\u7406\u5960\u5b9a\u4e86\u900f\u660e\u3001\u516c\u5e73\u7684\u6cd5\u5f8b\u57fa\u7840\u3002<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket\/\"><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u5173\u8054\u5173\u7cfb<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_cac_ben_co_moi_quan_he_lien_ket_theo_Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\"><\/span><b>\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e4b\u524d\u5728 <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=188522\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4<\/a> \u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u867d\u7136\u4ec5\u89c4\u5b9a\u5173\u8054\u4ea4\u6613\u7684\u8303\u56f4\u4e3a\u5546\u4e1a\u6d3b\u52a8\u4e2d\u7684\u4ea4\u6613\uff0c\u4f46\u73b0\u5728\u5c06\u5173\u8054\u4ea4\u6613\u7684\u8303\u56f4\u6269\u5927\u5230\u5305\u62ec\uff1a<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<figure id=\"attachment_2224\" aria-describedby=\"caption-attachment-2224\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2224\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-moi-quan-he-lien-ket-theo-Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket.jpg\" alt=\"Quy \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/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\/Quy-dinh-cac-ben-co-moi-quan-he-lien-ket-theo-Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-moi-quan-he-lien-ket-theo-Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-moi-quan-he-lien-ket-theo-Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-moi-quan-he-lien-ket-theo-Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-moi-quan-he-lien-ket-theo-Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2224\" class=\"wp-caption-text\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u3001\u51fa\u552e\u3001\u4ea4\u6362\u3001\u51fa\u79df\u3001\u79df\u8d41\u3001\u501f\u5165\u3001\u501f\u51fa\u3001\u8f6c\u8ba9\u3001\u5206\u914d\u8d27\u7269\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5173\u8054\u65b9\u4e4b\u95f4\u63d0\u4f9b\u670d\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u6b3e\u3001\u8d37\u6b3e\u3001\u63d0\u4f9b\u91d1\u878d\u670d\u52a1\u3001\u91d1\u878d\u5b89\u5168\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4e4b\u95f4\u4f7f\u7528\u7684\u5176\u4ed6\u91d1\u878d\u5de5\u5177\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u3001\u51fa\u552e\u3001\u4ea4\u6362\u3001\u51fa\u79df\u3001\u79df\u8d41\u3001\u501f\u5165\u3001\u501f\u51fa\u3001\u8f6c\u8ba9\u3001\u5206\u914d\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5171\u4eab\u8d44\u4ea7\u3001\u8d44\u672c\u548c\u52b3\u52a8\u529b\u7b49\u8d44\u6e90\u7684\u534f\u8bae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4e4b\u95f4\u5206\u644a\u6210\u672c\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u5728\u660e\u786e\u754c\u5b9a\u5173\u8054\u65b9\u8303\u56f4\u5185\u7684\u4ea4\u6613\u7c7b\u578b\u540e\uff0c\u8fd8\u589e\u52a0\u4e86\u8bb8\u591a\u5177\u4f53\u7684\u5173\u8054\u65b9\u6848\u4f8b\u3002\u8fd9\u4e9b\u65b0\u589e\u5185\u5bb9\u6709\u52a9\u4e8e\u6269\u5927\u9002\u7528\u8303\u56f4\uff0c\u540c\u65f6\u4e3a\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u7a0e\u6536\u7ba1\u7406\u548c\u4ea4\u6613\u4ef7\u683c\u7684\u786e\u5b9a\u5960\u5b9a\u6e05\u6670\u900f\u660e\u7684\u6cd5\u5f8b\u57fa\u7840\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket_bo_sung_them_truong_hop_voi_cac_ben_lien_ket\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u589e\u52a0\u4e86\u5173\u8054\u65b9\u6848\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c 20\/2017\/ND-CP \u53f7\u6cd5\u4ee4\u4ec5\u63d0\u53ca 10 \u8d77\u5173\u8054\u5173\u7cfb\u6848\u4ef6\uff0c\u800c\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u5219\u589e\u52a0\u4e86 01 \u8d77\u6848\u4ef6\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u7eb3\u7a0e\u671f\u5185\u4e0e\u7ecf\u8425\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7b2c5\u6761\u7b2c2\u6b3eg\u70b9\u89c4\u5b9a\u7684\u5173\u7cfb\u4e2d\u7684\u4e2a\u4eba\uff0c\u53d1\u751f\u8f6c\u79fb\u6216\u63a5\u53d7\u4f01\u4e1a\u6240\u6709\u8005\u81f3\u5c11251 TP3T\u51fa\u8d44\u989d\u8f6c\u79fb\u7684\u4ea4\u6613\uff1b\u5728\u7eb3\u7a0e\u671f\u5185\u501f\u5165\u6216\u8d37\u51fa\u4f01\u4e1a\u6240\u6709\u8005\u81f3\u5c11101 TP3T\u51fa\u8d44\u989d\u7684\u4ea4\u6613\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7ee7\u7eed\u5bf9\u5229\u606f\u652f\u51fa\u4f5c\u51fa\u89c4\u5b9a\uff0c\u4ee5\u786e\u4fdd\u786e\u5b9a\u5e94\u7a0e\u5229\u6da6\u7684\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\u3002\u8fd9\u4e9b\u89c4\u5b9a\u4e0d\u4ec5\u9650\u5236\u4e86\u4e0e\u5173\u8054\u4ea4\u6613\u76f8\u5173\u7684\u5229\u606f\u652f\u51fa\uff0c\u8fd8\u5c31\u5982\u4f55\u5904\u7406\u8d85\u51fa\u63a7\u5236\u95e8\u69db\u7684\u652f\u51fa\u63d0\u4f9b\u4e86\u6307\u5bfc\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u7a0e\u6536\u4f18\u60e0\u5e76\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket_quy_dinh_ve_chi_phi_lai_vay\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u89c4\u8303\u4e86\u8d37\u6b3e\u5229\u606f\u652f\u51fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><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> \u5c31\u5173\u8054\u4ea4\u6613\u800c\u8a00\uff0c\u5229\u606f\u652f\u51fa\u76f8\u5173\u4e8b\u5b9c\u5df2\u505a\u51fa\u91cd\u8981\u8c03\u6574\uff0c\u4ee5\u786e\u4fdd\u7a0e\u52a1\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u3001\u516c\u5e73\u6027\u53ca\u4e0e\u56fd\u9645\u60ef\u4f8b\u7684\u63a5\u8f68\u3002\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<figure id=\"attachment_2225\" aria-describedby=\"caption-attachment-2225\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2225\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-ve-chi-phi-lai-vay.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-ve-chi-phi-lai-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-ve-chi-phi-lai-vay-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-ve-chi-phi-lai-vay-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-ve-chi-phi-lai-vay-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-ve-chi-phi-lai-vay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2225\" class=\"wp-caption-text\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u89c4\u8303\u4e86\u8d37\u6b3e\u5229\u606f\u652f\u51fa<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u5229\u606f\u652f\u51fa\u9650\u989d\u4ece 20% \u63d0\u9ad8\u5230 30%\uff1a\u6b64\u524d\uff0c\u7b2c 20\/2017\/ND-CP \u53f7\u6cd5\u4ee4\u5141\u8bb8\u4f01\u4e1a\u6263\u9664\u5229\u606f\u652f\u51fa\uff0c\u6700\u9ad8\u9650\u989d\u4e3a 20% \u7684 EBITDA\uff0c\u4f46\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5c06\u6b64\u6bd4\u4f8b\u63d0\u9ad8\u5230 30%\uff0c\u4e3a\u4f01\u4e1a\u5e73\u8861\u8d22\u52a1\u521b\u9020\u66f4\u6709\u5229\u6761\u4ef6\uff0c\u540c\u65f6\u4ecd\u4fdd\u6301\u9650\u989d\uff0c\u907f\u514d\u6ee5\u7528\u5229\u606f\u652f\u51fa\u6765\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5141\u8bb8\u6263\u9664\u5b58\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\uff1a\u4f01\u4e1a\u5728\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u65f6\uff0c\u5141\u8bb8\u6309\u7167\u6263\u9664\u5b58\u6b3e\u5229\u606f\u6216\u5176\u4ed6\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5b9e\u9645\u8d37\u6b3e\u5229\u606f\u8ba1\u7b97\u3002\u6b64\u9879\u89c4\u5b9a\u6709\u52a9\u4e8e\u51c6\u786e\u53cd\u6620\u5173\u8054\u4ea4\u6613\u4ea7\u751f\u7684\u5b9e\u9645\u8d22\u52a1\u6210\u672c\uff0c\u63d0\u9ad8\u900f\u660e\u5ea6\u548c\u7a0e\u6cd5\u5408\u89c4\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u8d85\u8fc7\u63a7\u5236\u95e8\u69db\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u5230\u4ee5\u4e0b\u7eb3\u7a0e\u5e74\u5ea6\uff1a\u5982\u679c\u5229\u606f\u652f\u51fa\u8d85\u8fc7\u63a7\u5236\u95e8\u69db 30%\uff0c\u5219\u8d85\u51fa\u90e8\u5206\u4e0d\u4f1a\u88ab\u6d88\u9664\uff0c\u800c\u662f\u7ed3\u8f6c\u5230\u4ee5\u4e0b\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u5e2e\u52a9\u4f01\u4e1a\u9010\u6b65\u4f18\u5316\u5229\u606f\u652f\u51fa\uff0c\u540c\u65f6\u786e\u4fdd\u9075\u5b88\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u89c4\u5b9a\u4f53\u73b0\u4e86\u7a0e\u52a1\u673a\u5173\u5728\u5e73\u8861\u4f01\u4e1a\u5229\u76ca\u548c\u5b88\u6cd5\u4e49\u52a1\u65b9\u9762\u7684\u52aa\u529b\uff0c\u540c\u65f6\u4e3a\u5173\u8054\u4ea4\u6613\u521b\u9020\u4e86\u6e05\u6670\u900f\u660e\u7684\u6cd5\u5f8b\u57fa\u7840\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_sung_doi_tuong_khong_ap_dung_nguong_khong_che_chi_phi_lai_vay\"><\/span><b>\u65b0\u589e\u4e0d\u53d7\u5229\u606f\u652f\u51fa\u7ba1\u63a7\u95e8\u69db\u9650\u5236\u7684\u5bf9\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u660e\u786e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u4e0e\u5148\u524d\u7b2c20\u53f7\u6cd5\u4ee4\u4e4b\u95f4\u7684\u5dee\u5f02\uff0c\u5c24\u5176\u662f\u5728\u5173\u8054\u4ea4\u6613\u8303\u56f4\u5185\u786e\u8ba4\u7684\u8d37\u6b3e\u65b9\u9762\uff0c\u4e0b\u8868\u603b\u7ed3\u4e86\u91cd\u8981\u7684\u65b0\u589e\u5185\u5bb9\u3002\u8fd9\u4e9b\u53d8\u5316\u4e0d\u4ec5\u6269\u5927\u4e86\u5408\u6cd5\u8d37\u6b3e\u7684\u8303\u56f4\uff0c\u4e5f\u4e3a\u53c2\u4e0e\u53d1\u5c55\u8d37\u6b3e\u8ba1\u5212\u3001\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\u548c\u793e\u4f1a\u798f\u5229\u9879\u76ee\u7684\u4f01\u4e1a\u7684\u7a0e\u52a1\u7ba1\u7406\u63d0\u4f9b\u4e86\u6e05\u6670\u900f\u660e\u7684\u6cd5\u5f8b\u57fa\u7840\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u589e\u52a0\u4e86\u4e0d\u9002\u7528\u63a7\u5236\u95e8\u69db\u7684\u4e3b\u4f53\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 262px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 78px;\">\n<td style=\"height: 78px; text-align: center; width: 19.0395%;\"><b>\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"height: 78px; text-align: center; width: 80.2744%;\"><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<\/tr>\n<tr style=\"height: 184px;\">\n<td style=\"height: 184px; width: 19.0395%;\"><span style=\"font-weight: 400;\">\u672a\u9488\u5bf9\u6240\u8ff0\u4e3b\u9898\u8fdb\u884c\u6307\u5b9a\u3002<\/span><\/td>\n<td style=\"height: 184px; width: 80.2744%;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\uff08ODA\uff09\u8d37\u6b3e\u548c\u653f\u5e9c\u4f18\u60e0\u8d37\u6b3e\u662f\u653f\u5e9c\u5411\u56fd\u5916\u501f\u6b3e\u5e76\u8f6c\u8d37\u7ed9\u4f01\u4e1a\u7684\u5f62\u5f0f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7528\u4e8e\u5b9e\u65bd\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\uff08\u65b0\u519c\u6751\u8ba1\u5212\u3001\u53ef\u6301\u7eed\u51cf\u8d2b\uff09\u7684\u8d37\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7528\u4e8e\u6295\u8d44\u5b9e\u65bd\u56fd\u5bb6\u793e\u4f1a\u798f\u5229\u653f\u7b56\u7684\u9879\u76ee\uff08\u5b89\u7f6e\u623f\u3001\u5de5\u4eba\u4f4f\u623f\u3001\u5b66\u751f\u4f4f\u623f\u3001\u793e\u4f1a\u4f4f\u623f\u548c\u5176\u4ed6\u516c\u76ca\u9879\u76ee\uff09\u7684\u8d37\u6b3e\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u4e0a\u8868\u5bf9\u6bd4\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e0e\u4e4b\u524d\u7684\u7b2c20\u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u6269\u5927\u4e86\u8ba4\u53ef\u8d37\u6b3e\u7684\u8303\u56f4\u3002\u8fd9\u4e9b\u65b0\u589e\u5185\u5bb9\u4e0d\u4ec5\u6709\u52a9\u4e8e\u53c2\u4e0e\u53d1\u5c55\u8d37\u6b3e\u8ba1\u5212\u3001\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\u6216\u793e\u4f1a\u798f\u5229\u9879\u76ee\u7684\u4f01\u4e1a\u5408\u6cd5\u7eb3\u5165\u5173\u8054\u4ea4\u6613\uff0c\u800c\u4e14\u63d0\u9ad8\u4e86\u7a0e\u6536\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_lap_va_nop_bao_cao_bien_loi_nhuan_quoc_gia_CbCR\"><\/span><b>\u7f16\u5236\u548c\u63d0\u4ea4\u56fd\u5bb6\u5229\u6da6\u7387\u62a5\u544a\uff08CbCR\uff09\u7684\u65b0\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u7f16\u5236\u548c\u63d0\u4ea4\u8de8\u5883\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u7684\u89c4\u5b9a\u5185\u5bb9\u4e2d\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u8fd8\u5bf9\u6bcd\u516c\u53f8\u4f4d\u4e8e\u8d8a\u5357\u548c\u6bcd\u516c\u53f8\u4f4d\u4e8e\u56fd\u5916\u7684\u60c5\u51b5\u63d0\u51fa\u4e86\u5177\u4f53\u8981\u6c42\uff0c\u4ee5\u786e\u4fdd\u7a0e\u6536\u548c\u5229\u6da6\u4fe1\u606f\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<figure id=\"attachment_2226\" aria-describedby=\"caption-attachment-2226\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2226\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-lap-bao-cao-bien-loi-nhuan-quoc-gia.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh l\u1eadp b\u00e1o c\u00e1o bi\u00ean l\u1ee3i nhu\u1eadn qu\u1ed1c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-lap-bao-cao-bien-loi-nhuan-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-lap-bao-cao-bien-loi-nhuan-quoc-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-lap-bao-cao-bien-loi-nhuan-quoc-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-lap-bao-cao-bien-loi-nhuan-quoc-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-lap-bao-cao-bien-loi-nhuan-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2226\" class=\"wp-caption-text\">\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u56fd\u5bb6\u5229\u6da6\u7387\u62a5\u544a\u7684\u7f16\u5236<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_me_toi_cao_dat_tai_Viet_Nam\"><\/span><b>\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u8d8a\u5357\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5982\u679c\u4f4d\u4e8e\u8d8a\u5357\u7684\u6bcd\u516c\u53f8\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u7684\u5168\u7403\u5408\u5e76\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc718\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u5176\u6709\u4e49\u52a1\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e12\u4e2a\u6708\u5185\u7f16\u5236\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\uff0c\u5e76\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u3002\u8fd9\u662f\u4e00\u4e2a\u91cd\u8981\u7684\u65b0\u89c4\u5b9a\uff0c\u56e0\u4e3a\u6b64\u524d\u7684\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5e76\u672a\u5bf9\u6b64\u4e49\u52a1\u4f5c\u51fa\u89c4\u5b9a\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_me_toi_cao_tai_nuoc_ngoai\"><\/span><b>\u5883\u5916\u6700\u7ec8\u6bcd\u516c\u53f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5bf9\u4f4d\u4e8e\u5883\u5916\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u4e49\u52a1\u8fdb\u884c\u4e86\u8f83\u4e3a\u8be6\u7ec6\u7684\u89c4\u5b9a\u3002\u4e0b\u8868\u5c06\u6e05\u6670\u5730\u603b\u7ed3\u975e\u5f3a\u5236\u63d0\u4ea4\u548c\u5f3a\u5236\u63d0\u4ea4\u7684\u60c5\u51b5\uff0c\u4ee5\u4fbf\u4f01\u4e1a\u8f7b\u677e\u6bd4\u8f83\u548c\u9075\u5b88\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u5fc5\u987b\u548c\u4e0d\u5fc5\u63d0\u4ea4 CbCR \u7684\u60c5\u51b5\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 344px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>\u6848\u4ef6<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u63d0\u4ea4<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u5982\u679c\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u901a\u8fc7\u4e0e\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u5bb6\u6216\u5730\u533a\u7684\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\uff08AEOI\uff09\u673a\u5236\u63a5\u6536\u62a5\u544a\uff0c\u5219\u8d8a\u5357\u4f01\u4e1a\u65e0\u9700\u63d0\u4ea4 CbCR\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 208px;\">\n<td style=\"height: 208px;\"><span style=\"font-weight: 400;\">\u5fc5\u586b\u9879<\/span><\/td>\n<td style=\"height: 208px;\"><span style=\"font-weight: 400;\">\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u5bb6\/\u5730\u533a\u4e0e\u8d8a\u5357\u6709\u56fd\u9645\u7a0e\u6536\u534f\u5b9a\uff0c\u4f46\u5728\u62a5\u544a\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u65f6\u5c1a\u672a\u83b7\u5f97\u4e3b\u7ba1\u5f53\u5c40\u7684\u534f\u8bae\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u5bb6\/\u5730\u533a\u4e0e\u8d8a\u5357\u6709\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\uff0c\u4f46\u5df2\u6682\u505c\u4fe1\u606f\u4ea4\u6362\u673a\u5236\u6216\u65e0\u6cd5\u81ea\u52a8\u5411\u8d8a\u5357\u63d0\u4f9b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5916\u56fd\u516c\u53f8\u5728\u8d8a\u5357\u62e5\u6709\u591a\u4e2a\u5b50\u516c\u53f8\uff0c\u5219\u6700\u7ec8\u6bcd\u516c\u53f8\u5fc5\u987b\u4ee5\u4e66\u9762\u5f62\u5f0f\u901a\u77e5\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u6307\u5b9a\u4ee3\u8868\u8be5\u516c\u53f8\u63d0\u4ea4 CbCR \u7684\u5b50\u516c\u53f8\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\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5bf9\u6bcd\u516c\u53f8\u4f4d\u4e8e\u5883\u5916\u65f6\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u4e49\u52a1\u505a\u51fa\u4e86\u975e\u5e38\u5177\u4f53\u7684\u89c4\u5b9a\u3002\u660e\u786e\u89c4\u5b9a\u8d8a\u5357\u4f01\u4e1a\u4f55\u65f6\u65e0\u9700\u63d0\u4ea4\u4ee5\u53ca\u4f55\u65f6\u5fc5\u987b\u63d0\u4ea4\uff0c\u6709\u52a9\u4e8e\u786e\u4fdd\u900f\u660e\u5ea6\u3001\u4e0e\u56fd\u9645\u6807\u51c6\u7684\u4e00\u81f4\u6027\u5e76\u9650\u5236\u9003\u7a0e\u884c\u4e3a\u3002\u4f01\u4e1a\u9700\u8981\u7262\u7262\u638c\u63e1\u8fd9\u4e9b\u89c4\u5b9a\uff0c\u4ee5\u907f\u514d\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\uff0c\u5e76\u79ef\u6781\u5236\u5b9a\u6709\u6548\u7684\u5408\u89c4\u7b56\u7565\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;\">\u603b\u4f53\u800c\u8a00\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e0e\u4e4b\u524d\u7684\u7b2c20\u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u5e26\u6765\u4e86\u8bb8\u591a\u91cd\u8981\u53d8\u5316\uff0c\u4ece\u6269\u5927\u5173\u8054\u65b9\u7684\u5b9a\u4e49\u3001\u660e\u786e\u53d7\u76d1\u7ba1\u4ea4\u6613\u7684\u8303\u56f4\u3001\u8c03\u6574\u63a7\u5236\u8d37\u6b3e\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\uff0c\u5230\u589e\u52a0\u7279\u5b9a\u8d37\u6b3e\u4ee5\u53ca\u4e25\u683c\u89c4\u5b9a\u63d0\u4ea4\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u7684\u4e49\u52a1\u3002\u8fd9\u4e9b\u65b0\u5185\u5bb9\u4e0d\u4ec5\u6709\u52a9\u4e8e\u8d8a\u5357\u6cd5\u5f8b\u4f53\u7cfb\u4e0e\u56fd\u9645\u6807\u51c6\u63a5\u8f68\uff0c\u800c\u4e14\u8fd8\u6709\u52a9\u4e8e\u63d0\u9ad8\u900f\u660e\u5ea6\u3001\u9650\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\u5e76\u786e\u4fdd\u4f01\u4e1a\u4e4b\u95f4\u7684\u516c\u5e73\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u8fd9\u4e5f\u5e26\u6765\u4e86\u66f4\u4e25\u683c\u7684\u5408\u89c4\u8981\u6c42\uff1a\u4f01\u4e1a\u9700\u8981\u51c6\u5907\u9f50\u5168\u7684\u6587\u4ef6\u3001\u6e05\u6670\u7684\u8bc1\u636e\u548c\u6709\u6548\u7684\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\uff0c\u4ee5\u89c4\u907f\u88ab\u5f81\u7a0e\u6216\u5904\u7f5a\u7684\u98ce\u9669\u3002\u5728\u6df1\u5ea6\u878d\u5408\u7684\u80cc\u666f\u4e0b\uff0c\u4e3b\u52a8\u66f4\u65b0\u6cd5\u89c4\u5e76\u53ca\u65f6\u6267\u884c\u662f\u5e2e\u52a9\u4f01\u4e1a\u964d\u4f4e\u98ce\u9669\u3001\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u5e76\u4fdd\u6301\u5e02\u573a\u58f0\u8a89\u7684\u5173\u952e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bfb\u6c42\u54a8\u8be2\u3001\u5ba1\u67e5\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\u548c\u7a0e\u52a1\u5408\u89c4\u7ba1\u7406\u65b9\u9762\u7684\u914d\u5957\u89e3\u51b3\u65b9\u6848\u7684\u4f01\u4e1a\uff0c\u8bf7\u7acb\u5373\u4e0e\u6211\u4eec\u8054\u7cfb\u3002 <a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a> \u83b7\u5f97\u5168\u9762\u800c\u4e13\u6ce8\u7684\u652f\u6301\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 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Ngh\u1ecb \u0111\u1ecbnh n\u1ed5i b\u1eadt v\u1edbi c\u00e1c \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 m\u1edf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2222","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\/2222","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=2222"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2222\/revisions"}],"predecessor-version":[{"id":2258,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2222\/revisions\/2258"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2223"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}