{"id":2228,"date":"2025-10-05T18:44:55","date_gmt":"2025-10-06T01:44:55","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2228"},"modified":"2025-10-07T20:40:26","modified_gmt":"2025-10-08T03:40:26","slug":"nghi-dinh-20-2017-nd-cp-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-20-2017-nd-cp-ve-giao-dich-lien-ket\/","title":{"rendered":"\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\uff1a\u5173\u4e8e\u5173\u8054\u4ea4\u6613\uff1a\u8d8a\u5357\u7a0e\u52a1\u7ba1\u7406\u548c\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u8f6c\u6298\u70b9"},"content":{"rendered":"<p><span style=\"font-weight: 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ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-20-2017-nd-cp-ve-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-20-2017-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<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_doi_voi_quan_ly_thue_phong_chong_chuyen_gia\"><\/span><b>\u5bf9\u7a0e\u52a1\u7ba1\u7406\u548c\u8f6c\u79fb\u5b9a\u4ef7\u9884\u9632\u7684\u91cd\u8981\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2017-ND-CP-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-340892.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u5173\u4e8e <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">\u8054\u76df\u4ea4\u6613<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u5bf9\u4e8e\u8d8a\u5357\u7684\u7a0e\u52a1\u7ba1\u7406\u548c\u8f6c\u79fb\u5b9a\u4ef7\u9884\u9632\u5c24\u4e3a\u91cd\u8981\u3002\u5728\u8be5\u6cd5\u4ee4\u9881\u5e03\u4e4b\u524d\uff0c\u5173\u8054\u4ea4\u6613\u901a\u5e38\u7f3a\u4e4f\u900f\u660e\u5ea6\uff0c\u4e3a\u4e00\u4e9b\u4f01\u4e1a\u5229\u7528\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u6d77\u5916\uff0c\u4ece\u800c\u51cf\u5c11\u5b9e\u9645\u7eb3\u7a0e\u4e49\u52a1\u521b\u9020\u4e86\u6761\u4ef6\u3002\u8fd9\u4e0d\u4ec5\u9020\u6210\u4e86\u9884\u7b97\u635f\u5931\uff0c\u4e5f\u9020\u6210\u4e86\u8425\u5546\u73af\u5883\u7684\u4e0d\u5e73\u7b49\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u6784\u5efa\u4e86\u6e05\u6670\u7684\u6cd5\u5f8b\u6846\u67b6\uff1a\u7533\u62a5\u4e49\u52a1\u3001\u5229\u606f\u652f\u51fa\u9650\u989d\u4ee5\u53ca\u8de8\u5883\u5229\u6da6\u7533\u62a5\u8d23\u4efb\u3002\u4f01\u4e1a\u9075\u5b88\u6cd5\u89c4\u4e0d\u4ec5\u53ef\u4ee5\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u8fd8\u80fd\u5efa\u7acb\u900f\u660e\u7684\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u6cd5\u4ee4\uff0c\u5bf9\u4fdd\u969c\u56fd\u5bb6\u9884\u7b97\u6536\u5165\u3001\u8425\u9020\u516c\u5e73\u7684\u6295\u8d44\u73af\u5883\uff0c\u4ee5\u53ca\u786e\u4fdd\u8d8a\u5357\u5728\u9632\u6b62\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff08BEPS\uff09\u65b9\u9762\u4e0e\u56fd\u9645\u6807\u51c6\u63a5\u8f68\uff0c\u505a\u51fa\u4e86\u91cd\u8981\u8d21\u732e\uff0c\u4e3a\u7a0e\u6536\u5f81\u7ba1\u4f53\u7cfb\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u5960\u5b9a\u4e86\u57fa\u7840\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh_doi_tuong_ap_dung\"><\/span><b>\u76d1\u7ba1\u8303\u56f4\u53ca\u9002\u7528\u4e3b\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u89c4\u6846\u67b6\u4e0b\uff0c\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u4e86\u76d1\u7ba1\u8303\u56f4\u548c\u9002\u7528\u4e3b\u4f53\uff0c\u4e3a\u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u63d0\u4f9b\u4e86\u6cd5\u5f8b\u4f9d\u636e\u3002\u9996\u5148\uff0c\u9700\u8981\u5177\u4f53\u8003\u5bdf\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u76d1\u7ba1\u8303\u56f4\uff0c\u4ee5\u6e05\u6670\u7406\u89e3\u8be5\u6cd5\u4ee4\u7684\u76d1\u7ba1\u5185\u5bb9\u4ee5\u53ca\u5173\u8054\u5173\u7cfb\u4f01\u4e1a\u7684\u9002\u7528\u6761\u4ef6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh\"><\/span><b>\u8c03\u6574\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2230\" aria-describedby=\"caption-attachment-2230\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2230\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2017_ND-CP-ve-giao-dich-lien-ket-quy-dinh-pham-vi-dieu-chinh.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2017_ND-CP-ve-giao-dich-lien-ket-quy-dinh-pham-vi-dieu-chinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2017_ND-CP-ve-giao-dich-lien-ket-quy-dinh-pham-vi-dieu-chinh-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2017_ND-CP-ve-giao-dich-lien-ket-quy-dinh-pham-vi-dieu-chinh-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2017_ND-CP-ve-giao-dich-lien-ket-quy-dinh-pham-vi-dieu-chinh-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2017_ND-CP-ve-giao-dich-lien-ket-quy-dinh-pham-vi-dieu-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2230\" class=\"wp-caption-text\">\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u76d1\u7ba1\u8303\u56f4\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u6cd5\u4ee4\u4e3a\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7684\u7a0e\u52a1\u7ba1\u7406\u63d0\u4f9b\u4e86\u5168\u9762\u7684\u6cd5\u5f8b\u6846\u67b6\u3002\u5177\u4f53\u800c\u8a00\uff0c\u8be5\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u4e86\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u786e\u5b9a\u539f\u5219\u3001\u65b9\u6cd5\u3001\u7a0b\u5e8f\u548c\u6d41\u7a0b\uff0c\u5e76\u57fa\u4e8e\u7ecf\u6d4e\u6027\u8d28\uff0c\u786e\u4fdd\u4e0e\u5e02\u573a\u4ef7\u683c\u4fdd\u6301\u4e00\u81f4\u3002\u540c\u65f6\uff0c\u8be5\u6cd5\u4ee4\u8fd8\u89c4\u5b9a\u4e86\u7eb3\u7a0e\u4eba\u7533\u62a5\u548c\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u4ee5\u53ca\u6309\u65f6\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4e49\u52a1\u3002\u6b64\u5916\uff0c\u8be5\u6cd5\u4ee4\u8fd8\u89c4\u5b9a\u4e86\u56fd\u5bb6\u7ba1\u7406\u673a\u6784\u5bf9\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u8fdb\u884c\u7a0e\u52a1\u76d1\u63a7\u3001\u68c0\u67e5\u548c\u7a3d\u67e5\u7684\u804c\u8d23\uff0c\u4ece\u800c\u9650\u5236\u8f6c\u79fb\u5b9a\u4ef7\u548c\u9884\u7b97\u635f\u5931\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u8303\u56f4\uff0c\u6db5\u76d6\u8be5\u6cd5\u4ee4\u7b2c\u4e94\u6761\u6240\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4e4b\u95f4\u5728\u751f\u4ea7\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u53d1\u751f\u7684\u6240\u6709\u4ea4\u6613\u3002\u4f46\u90e8\u5206\u7279\u5b9a\u4ea4\u6613\uff0c\u4f8b\u5982\u8d2d\u4e70\u548c\u9500\u552e\u53d7\u56fd\u5bb6\u4ef7\u683c\u7ba1\u7406\u7684\u5546\u54c1\u548c\u670d\u52a1\uff0c\u5c06\u6839\u636e\u4ef7\u683c\u6cd5\u7684\u53e6\u884c\u89c4\u5b9a\u8fdb\u884c\uff0c\u4e0d\u5728\u672c\u6cd5\u4ee4\u7684\u9002\u7528\u8303\u56f4\u5185\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\u9002\u7528\u5bf9\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9664\u76d1\u7ba1\u8303\u56f4\u5916\uff0c\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u8fd8\u660e\u786e\u89c4\u5b9a\u4e86\u9002\u7528\u4e3b\u4f53\uff0c\u4ee5\u8bc6\u522b\u8d1f\u8d23\u5c65\u884c\u5173\u8054\u4ea4\u6613\u76f8\u5173\u4e49\u52a1\u7684\u7ec4\u7ec7\u548c\u4e2a\u4eba\u3002\u5177\u4f53\u5305\u62ec\uff1a<\/span><\/p>\n<figure id=\"attachment_2231\" aria-describedby=\"caption-attachment-2231\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2231\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2017-ve-giao-dich-lien-ket-quy-dinh-doi-tuong-ap-dung.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2017-ve-giao-dich-lien-ket-quy-dinh-doi-tuong-ap-dung.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2017-ve-giao-dich-lien-ket-quy-dinh-doi-tuong-ap-dung-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2017-ve-giao-dich-lien-ket-quy-dinh-doi-tuong-ap-dung-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2017-ve-giao-dich-lien-ket-quy-dinh-doi-tuong-ap-dung-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20_2017-ve-giao-dich-lien-ket-quy-dinh-doi-tuong-ap-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2231\" class=\"wp-caption-text\">\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u9002\u7528\u5bf9\u8c61\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u4ea7\u548c\u4ea4\u6613\u5546\u54c1\u548c\u670d\u52a1\u7684\u5355\u4f4d\uff08\u7edf\u79f0\u7eb3\u7a0e\u4eba\uff09\u987b\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\uff0c\u5e76\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\uff0c\u5982\u7b2c 20\/2017\/ND-CP \u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 5 \u6761\u6240\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u603b\u5c40\u3001\u7a0e\u52a1\u53f8\u548c\u7a0e\u52a1\u5206\u5c40<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u6709\u5173\u56fd\u5bb6\u673a\u5173\u3001\u7ec4\u7ec7\u548c\u4e2a\u4eba<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u5728\u660e\u786e\u89c4\u5236\u8303\u56f4\u548c\u9002\u7528\u4e3b\u4f53\u7684\u57fa\u7840\u4e0a\uff0c\u7ee7\u7eed\u5177\u4f53\u89c4\u5b9a\u7eb3\u7a0e\u4eba\u7684\u8d23\u4efb\u548c\u7a0e\u52a1\u673a\u5173\u5728\u7ba1\u7406\u3001\u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u9762\u7684\u6743\u9650\uff0c\u4ee5\u786e\u4fdd\u7eb3\u7a0e\u4e49\u52a1\u7684\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung\"><\/span><b>\u9002\u7528\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u53d1\u751f\u5173\u8054\u4ea4\u6613\u65f6\uff0c\u6709\u8d23\u4efb\u5145\u5206\u7533\u62a5\u5e76\u6d88\u9664\u53ef\u80fd\u56e0\u5173\u8054\u5173\u7cfb\u5f71\u54cd\u800c\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u7684\u56e0\u7d20\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7a0e\u52a1\u673a\u5173\u800c\u8a00\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u8d4b\u4e88\u5176\u7ba1\u7406\u3001\u68c0\u67e5\u548c\u4e25\u683c\u5ba1\u67e5\u7eb3\u7a0e\u4eba\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6743\u529b\u3002\u7a0e\u52a1\u673a\u5173\u8fd0\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u548c\u201c\u5b9e\u8d28\u91cd\u4e8e\u5f62\u5f0f\u201d\u539f\u5219\uff0c\u5254\u9664\u90a3\u4e9b\u53ef\u80fd\u51cf\u8f7b\u4f01\u4e1a\u7eb3\u7a0e\u4e49\u52a1\u7684\u5173\u8054\u4ea4\u6613\u3002\u5fc5\u8981\u65f6\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u8c03\u6574\u5173\u8054\u4ea4\u6613\u4ef7\u683c\uff0c\u4ee5\u51c6\u786e\u3001\u5168\u9762\u5730\u786e\u5b9a\u4f01\u4e1a\u5bf9\u56fd\u5bb6\u9884\u7b97\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u8d8a\u5357\u7b7e\u7f72\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u89c4\u5b9a\uff0c\u8d8a\u5357\u59cb\u7ec8\u6309\u7167\u56fd\u9645\u6807\u51c6\u5b9e\u65bd\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002\u8fd9\u786e\u4fdd\u4e86\u900f\u660e\u5ea6\uff0c\u5e76\u5728\u56fd\u5185\u4f01\u4e1a\u548c\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u4e4b\u95f4\u521b\u9020\u4e86\u516c\u5e73\u7684\u7ade\u4e89\u73af\u5883\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_cac_ben_co_quan_he_lien_ket_theo_Nghi_dinh_202017ND-CP_ve_giao_dich_lien_ket\"><\/span><b>\u6839\u636e\u7b2c20\/2017\/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;\">\u4e3a\u4e86\u51c6\u786e\u8bc6\u522b\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u6240\u6db5\u76d6\u7684\u4e3b\u4f53\uff0c\u8bc6\u522b\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u5173\u7cfb\u81f3\u5173\u91cd\u8981\u3002\u8be5\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u4e86\u88ab\u89c6\u4e3a\u5173\u8054\u7684\u5173\u7cfb\u7c7b\u578b\uff0c\u4f5c\u4e3a\u4f01\u4e1a\u7533\u62a5\u3001\u786e\u5b9a\u4ef7\u683c\u548c\u7eb3\u7a0e\u4e49\u52a1\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<figure id=\"attachment_2232\" aria-describedby=\"caption-attachment-2232\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2232\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-quan-he-lien-ket-theo-Nghi-dinh-20_2017_ND-CP-ve-giao-dich-lien-ket.jpg\" alt=\"Quy \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/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-quan-he-lien-ket-theo-Nghi-dinh-20_2017_ND-CP-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-quan-he-lien-ket-theo-Nghi-dinh-20_2017_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-quan-he-lien-ket-theo-Nghi-dinh-20_2017_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-quan-he-lien-ket-theo-Nghi-dinh-20_2017_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-quan-he-lien-ket-theo-Nghi-dinh-20_2017_ND-CP-ve-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2232\" class=\"wp-caption-text\">\u6839\u636e\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_moi_quan_he_cua_cac_ben_co_quan_he_lien_ket_goi_chung_la_%E2%80%9Cben_lien_ket%E2%80%9D\"><\/span><b>\u5173\u8054\u65b9\uff08\u7edf\u79f0\u201c\u5173\u8054\u65b9\u201d\uff09\u5173\u7cfb\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u5f53\u4ea4\u6613\u53cc\u65b9\u4e4b\u95f4\u5b58\u5728\u652f\u914d\u3001\u63a7\u5236\u6216\u4ee5\u4efb\u4f55\u5f62\u5f0f\u53c2\u4e0e\u8d44\u672c\u3001\u6295\u8d44\u548c\u7ba1\u7406\u65f6\uff0c\u5373\u89c6\u4e3a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002\u5177\u4f53\u5305\u62ec\u4ee5\u4e0b\u60c5\u51b5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u65b9\u76f4\u63a5\u6216\u8005\u95f4\u63a5\u53c2\u4e0e\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u8005\u6295\u8d44\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u65b9\u5171\u540c\u53d7\u53e6\u4e00\u65b9\uff08\u76f4\u63a5\u6216\u95f4\u63a5\uff09\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4ece\u4ee5\u4e0a\u89c4\u5b9a\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u8054\u65b9\u4e0d\u4ec5\u5305\u62ec\u540c\u4e00\u4f01\u4e1a\u6216\u6bcd\u5b50\u516c\u53f8\u5185\u7684\u4f01\u4e1a\uff0c\u8fd8\u6269\u5c55\u5230\u6839\u636e\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u5177\u6709\u76f8\u4e92\u63a7\u5236\u3001\u6295\u8d44\u6216\u7ba1\u7406\u5173\u7cfb\u7684\u8bb8\u591a\u5176\u4ed6\u5b9e\u4f53\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ve_cac_ben_lien_ket\"><\/span><b>\u5173\u4e8e\u5173\u8054\u516c\u53f8<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c 20\/2017\/ND-CP \u53f7\u6cd5\u4ee4\uff0c <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket\/\">\u5173\u8054\u5173\u7cfb<\/a> \u5f53\u4f01\u4e1a\u4e4b\u95f4\u6216\u4f01\u4e1a\u4e0e\u4e2a\u4eba\u4e4b\u95f4\u5bf9\u8d44\u672c\u3001\u8d22\u52a1\u6216\u7ba1\u7406\u5b58\u5728\u91cd\u5927\u63a7\u5236\u65f6\uff0c\u786e\u5b9a\u8be5\u63a7\u5236\u3002\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u4e00\u5bb6\u4f01\u4e1a\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u6240\u6709\u8005\u81f3\u5c1125%\u7684\u51fa\u8d44\u989d\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e24\u4e2a\u4f01\u4e1a\u90fd\u6709\u81f3\u5c1125%\u7684\u6240\u6709\u8005\u6743\u76ca\u76f4\u63a5\u6216\u95f4\u63a5\u7531\u7b2c\u4e09\u65b9\u6301\u6709\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u6309\u80a1\u6743\u8d44\u672c\u8ba1\u7b97\u4e3a\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u6700\u5927\u80a1\u4e1c\uff0c\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u81f3\u5c1110%\u80a1\u4efd\u603b\u6570\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\u5411\u5176\u4ed6\u4f01\u4e1a\u63d0\u4f9b\u8d44\u672c\u62c5\u4fdd\u6216\u8d37\u51fa\uff08\u5305\u62ec\u4ee5\u5173\u8054\u65b9\u7684\u8d22\u52a1\u8d44\u6e90\u4f5c\u62c5\u4fdd\u5411\u7b2c\u4e09\u65b9\u63d0\u4f9b\u7684\u8d37\u6b3e\u4ee5\u53ca\u7c7b\u4f3c\u6027\u8d28\u7684\u91d1\u878d\u4ea4\u6613\uff09\uff0c\u4e14\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\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00\u4e2a\u4f01\u4e1a\u59d4\u6d3e\u53e6\u4e00\u4e2a\u4f01\u4e1a\u7684\u6267\u884c\u59d4\u5458\u4f1a\u6216\u63a7\u5236\u673a\u6784\u6210\u5458\uff0c\u4f46\u7b2c\u4e00\u5bb6\u4f01\u4e1a\u59d4\u6d3e\u7684\u6210\u5458\u6570\u91cf\u5360\u7b2c\u4e8c\u5bb6\u4f01\u4e1a\u6267\u884c\u59d4\u5458\u4f1a\u6216\u63a7\u5236\u673a\u6784\u6210\u5458\u603b\u6570\u7684 50% \u4ee5\u4e0a\uff1b\u6216\u8005\u7b2c\u4e00\u5bb6\u4f01\u4e1a\u59d4\u6d3e\u7684\u6210\u5458\u6709\u6743\u51b3\u5b9a\u7b2c\u4e8c\u5bb6\u4f01\u4e1a\u7684\u8d22\u52a1\u653f\u7b56\u6216\u7ecf\u8425\u6d3b\u52a8\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u8463\u4e8b\u4f1a\u6210\u5458\u4eba\u6570\u8d85\u8fc750%\uff0c\u6216\u8463\u4e8b\u4f1a\u4e2d\u6709\u4e00\u540d\u5177\u6709\u8d22\u52a1\u653f\u7b56\u6216\u7ecf\u8425\u51b3\u7b56\u6743\u7684\u6210\u5458\u7531\u7b2c\u4e09\u65b9\u59d4\u4efb\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e24\u4e2a\u4f01\u4e1a\u5728\u4eba\u4e8b\u3001\u8d22\u52a1\u548c\u7ecf\u8425\u65b9\u9762\u7531\u5177\u6709\u4e0b\u5217\u5173\u7cfb\u4e4b\u4e00\u7684\u4e2a\u4eba\u7ecf\u8425\u6216\u63a7\u5236\uff1a\u4e08\u592b\u3001\u59bb\u5b50\u3001\u751f\u7236\u3001\u517b\u7236\u3001\u751f\u6bcd\u3001\u517b\u6bcd\u3001\u751f\u5b50\u5973\u3001\u517b\u5b50\u5973\u3001\u751f\u5144\u5f1f\u3001\u751f\u59d0\u59b9\u3001\u751f\u5144\u5f1f\u59d0\u59b9\u3001\u59d0\u592b\u3001\u59d0\u592b\u3001\u5ac2\u5b50\u3001\u7956\u6bcd\u3001\u7956\u6bcd\u3001\u5b59\u5b50\u5973\u3001\u7956\u7236\u3001\u7956\u6bcd\u3001\u5b59\u5b50\u5973\u3001\u59d1\u6bcd\u3001\u53d4\u7236\u3001\u59d1\u6bcd\u3001\u59d1\u6bcd\u3001\u4f84\u5b50\u6216\u4f84\u5973\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e24\u4e2a\u8425\u4e1a\u673a\u6784\u5177\u6709\u603b\u673a\u6784\u4e0e\u5e38\u8bbe\u673a\u6784\u5173\u7cfb\u6216\u8005\u540c\u4e3a\u5916\u56fd\u7ec4\u7ec7\u6216\u8005\u4e2a\u4eba\u7684\u5e38\u8bbe\u673a\u6784\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e2a\u4eba\u901a\u8fc7\u51fa\u8d44\u6216\u8005\u76f4\u63a5\u53c2\u4e0e\u4f01\u4e1a\u7ecf\u8425\uff0c\u63a7\u5236\u4e00\u4e2a\u6216\u591a\u4e2a\u4f01\u4e1a\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00\u4e2a\u4f01\u4e1a\u5bf9\u53e6\u4e00\u4e2a\u4f01\u4e1a\u7684\u7ecf\u8425\u6d3b\u52a8\u8fdb\u884c\u5b9e\u9645\u7ba1\u7406\u548c\u63a7\u5236\u7684\u5176\u4ed6\u60c5\u51b5\u3002\u201d<\/span><\/p>\n<p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2017-ND-CP-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-340892.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u4e00\u822c\u800c\u8a00\uff0c\u51e1\u662f\u80fd\u591f\u5b9e\u9645\u652f\u914d\u6216\u8005\u63a7\u5236\u5176\u4ed6\u4f01\u4e1a\u7684\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u60c5\u51b5\uff0c\u6309\u7167\u89c4\u5b9a\u90fd\u5c5e\u4e8e\u5173\u8054\u5173\u7cfb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c 20\/2017\/ND-CP \u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u4e0d\u4ec5\u9650\u4e8e\u786e\u5b9a\u5173\u8054\u65b9\u5173\u7cfb\uff0c\u8fd8\u89c4\u5b9a\u63a7\u5236\u8d37\u6b3e\u5229\u606f\u652f\u51fa\uff0c\u4ee5\u9650\u5236\u8d44\u672c\u5f31\u5316\u98ce\u9669\u5e76\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghi_dinh_202017ND-CP_ve_giao_dich_lien_ket_quy_dinh_khong_che_chi_phi_lai_vay\"><\/span><b>\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u5bf9\u8d37\u6b3e\u5229\u606f\u652f\u51fa\u8fdb\u884c\u4e86\u7ba1\u63a7\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\uff0c\u5bf9\u5229\u606f\u652f\u51fa\u7684\u63a7\u5236\u8fdb\u884c\u4e86\u89c4\u5b9a\u3002\u8be5\u6cd5\u4ee4\u5177\u4f53\u89c4\u5b9a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u51c6\u4e88\u6263\u9664\u7684\u51c0\u5229\u606f\u652f\u51fa\u603b\u989d\uff08\u6263\u9664\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\uff09\uff0c\u4e0d\u8d85\u8fc7\u4f01\u4e1a\u7ecf\u8425\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u5229\u606f\u652f\u51fa\u548c\u6298\u65e7\u8d39\u7528\u768420%\uff08\u7c7b\u4f3cEBITDA\u6307\u6807\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u4f01\u4e1a\u6700\u591a\u53ea\u80fd\u5c0620%\u7684\u51c0\u5229\u606f\u652f\u51fa\u8ba1\u7b97\u4e3a\u53ef\u6263\u9664\u8d39\u7528\uff0c\u8d85\u51fa\u7684\u90e8\u5206\u5728\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u65f6\u5c06\u4e0d\u80fd\u6263\u9664\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_chuyen_phan_chi_phi_lai_vay_vuot_tran\"><\/span><b>\u8d85\u989d\u5229\u606f\u652f\u51fa\u8f6c\u79fb\u673a\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d85\u8fc720%\u9650\u989d\u7684\u5229\u606f\u8d39\u7528\u5e76\u975e\u5b8c\u5168\u635f\u5931\uff0c\u800c\u662f\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\uff08\u6700\u591a5\u5e74\uff09\u3002\u56e0\u6b64\uff0c\u5982\u679c\u4f01\u4e1a\u5229\u6da6\u8db3\u591f\u5927\uff0c\u8db3\u4ee5\u5438\u6536\u8d85\u51fa\u7684\u91d1\u989d\uff0c\u5219\u4f01\u4e1a\u4ecd\u6709\u673a\u4f1a\u5728\u672a\u6765\u8bb0\u5f55\u8fd9\u7b14\u8d39\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_che_quy_dinh\"><\/span><b>\u76d1\u7ba1\u9650\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u5173\u4e8e\u5173\u8054\u4ea4\u6613\uff09\u662f\u8d8a\u5357\u653f\u5e9c\u9881\u5e03\u7684\u9996\u90e8\u65e8\u5728\u7ba1\u7406\u5173\u8054\u4ea4\u6613\u7a0e\u6536\u548c\u9632\u6b62\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6cd5\u4ee4\u7ea7\u6cd5\u5f8b\u6587\u4ef6\u3002\u5728\u8de8\u56fd\u516c\u53f8\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u907f\u7a0e\u884c\u4e3a\u65e5\u76ca\u590d\u6742\u5316\u7684\u80cc\u666f\u4e0b\uff0c\u8be5\u6cd5\u4ee4\u7684\u9881\u5e03\u6807\u5fd7\u7740\u8d8a\u5357\u6cd5\u89c4\u671d\u7740\u4e0e\u56fd\u9645\u60ef\u4f8b\u63a5\u8f68\u8fc8\u51fa\u4e86\u91cd\u8981\u4e00\u6b65\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u73b0\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u653f\u7b56\u5bf9\u4e0d\u540c\u884c\u4e1a\u3001\u9886\u57df\u548c\u5730\u533a\u63d0\u4f9b\u7a0e\u6536\u4f18\u60e0\u548c\u514d\u7a0e\u653f\u7b56\u3002\u4f01\u4e1a\u5229\u7528\u7a0e\u7387\u3001\u4f18\u60e0\u548c\u514d\u7a0e\u653f\u7b56\u7684\u5dee\u5f02\uff0c\u5728\u5883\u5185\u4f01\u4e1a\u4e4b\u95f4\u8f6c\u79fb\u5229\u6da6\uff0c\u4ee5\u9003\u907f\u7a0e\u8d1f\u3002\u6b64\u5916\uff0c\u4e00\u4e9b\u5883\u5185\u4f01\u4e1a\u8fd8\u901a\u8fc7\u5b89\u6392\u4ea4\u6613\u548c\u8f6c\u79fb\u5b9a\u4ef7\uff0c\u5c06\u5229\u6da6\u8f6c\u79fb\u7ed9\u4e8f\u635f\u4f01\u4e1a\uff08\u4e8f\u635f\u5f85\u8f6c\u51fa\uff09\uff1b\u5c06\u76c8\u5229\u4f01\u4e1a\u7684\u5229\u6da6\u8f6c\u79fb\u7ed9\u4e8f\u635f\u4f01\u4e1a\uff0c\u4ee5\u9003\u907f\u7a0e\u8d1f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8f6c\u79fb\u5b9a\u4ef7\u548c\u5229\u6da6\u8f6c\u79fb\u4e0d\u4ec5\u53d1\u751f\u5728\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u4e5f\u51fa\u73b0\u5728\u56fd\u5185\u4f01\u4e1a\uff0c\u56e0\u4e3a\u5373\u4f7f\u5728\u56fd\u5185\u8fd0\u8425\u4e2d\uff0c\u8d8a\u5357\u4f01\u4e1a\u4e5f\u6295\u8d44\u4e8e\u8d38\u6613\u3001\u670d\u52a1\u3001\u751f\u4ea7\u7b49\u8bb8\u591a\u884c\u4e1a\u548c\u9886\u57df\u2026\u2026\u663e\u7136\uff0c\u5373\u4f7f\u5728\u56fd\u5185\uff0c\u4e5f\u5b58\u5728\u7740\u5c06\u5229\u6da6\u4ece\u9ad8\u7a0e\u7387\u7684\u4f01\u4e1a\u548c\u5730\u533a\u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u7684\u4f01\u4e1a\u548c\u5730\u533a\uff1b\u5c06\u5229\u6da6\u4ece\u76c8\u5229\u4f01\u4e1a\u8f6c\u79fb\u5230\u4e8f\u635f\u4f01\u4e1a\u7684\u73b0\u8c61\u201d\u3002<\/span><\/p>\n<p><b>\u53c2\u8003\uff1a<\/b> <a href=\"https:\/\/portal.mof.gov.vn\/webcenter\/portal\/btcvn\/pages_r\/l\/tin-bo-tai-chinh?dDocName=MOFUCM198657\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Moi_lien_he_voi_Nghi_dinh_1322020ND-CP\"><\/span><b>\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c 20\/2017\/ND-CP \u53f7\u6cd5\u4ee4\u66b4\u9732\u4e86\u4e00\u4e9b\u9650\u5236\uff0c\u7279\u522b\u662f 20% \u4e2d\u5173\u4e8e\u63a7\u5236\u8d37\u6b3e\u5229\u606f\u8d39\u7528\u7684\u89c4\u5b9a\uff0c\u7ed9\u8bb8\u591a\u4f01\u4e1a\u5e26\u6765\u4e86\u56f0\u96be\uff0c\u800c\u4e14\u5728\u5e94\u7528\u4e8e\u6bcf\u4e2a\u5177\u4f53\u6848\u4f8b\u65f6\u4e0d\u591f\u7075\u6d3b\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u8854\u63a5\u6027\u8868\u73b0\u5728\uff1a\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7ee7\u627f\u4e86\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u5173\u8054\u4ea4\u6613\u7a0e\u6536\u7ba1\u7406\u7684\u57fa\u672c\u539f\u5219\uff0c\u4f46\u540c\u65f6\u4f5c\u51fa\u4e86\u91cd\u8981\u8c03\u6574\u4ee5\u66f4\u597d\u5730\u9002\u5e94\u5b9e\u9645\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_Nghi_dinh_202017ND-CP_ve_giao_dich_lien_ket_ve_giao_dich_lien_ket_va_Nghi_dinh_1322020ND-CP\"><\/span><b>\u7b2c 20\/2017\/ND-CP \u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u4e0e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u6bd4\u8f83<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u8fc7\u7a0b\u4e2d\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u88ab\u89c6\u4e3a\u9996\u8981\u6cd5\u5f8b\u4f9d\u636e\u3002\u7136\u800c\uff0c\u8be5\u6cd5\u4ee4\u7684\u5b9e\u65bd\u66b4\u9732\u51fa\u8bf8\u591a\u5c40\u9650\u6027\uff0c\u5c24\u5176\u662f\u5173\u4e8e\u63a7\u5236\u8d37\u6b3e\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\uff0820%\uff09\u3002\u4e3a\u4e86\u514b\u670d\u8fd9\u4e9b\u7f3a\u9677\u5e76\u63a5\u8fd1\u56fd\u9645\u60ef\u4f8b\uff0c\u653f\u5e9c\u9881\u5e03\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5176\u4e2d\u5305\u542b\u8bb8\u591a\u91cd\u8981\u521b\u65b0\u3002\u4e0b\u8868\u5c06\u5e2e\u52a9\u60a8\u6e05\u6670\u5730\u4e86\u89e3\u8fd9\u4e24\u4efd\u6cd5\u4ee4\u4e4b\u95f4\u7684\u533a\u522b\u548c\u8054\u7cfb\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 536px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>\u6807\u51c6\u00a0<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u7b2c20\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u7b2c32\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u53d8\u5316\u70b9\u53ca\u610f\u4e49\u00a0<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\">\u4e3b\u8981\u76ee\u6807<\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u3001\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u5b8c\u5584\u673a\u5236\uff0c\u4e0e\u56fd\u9645\u60ef\u4f8b\u63a5\u8f68\uff08BEPS\uff09\uff0c\u51cf\u5c1120\u53f7\u4ee4\u7684\u4e0d\u8db3\u4e4b\u5904<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u900f\u660e\u5ea6\uff0c\u5e73\u8861\u5229\u76ca<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\">\u63a7\u5236\u5229\u606f\u6210\u672c<\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u9ad8\u8fbe 20% EBITDA<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u9ad8\u8fbe 30% EBITDA<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u652f\u6301\u4f01\u4e1a\uff0c\u51cf\u8f7b\u8d37\u6b3e\u8d1f\u62c5<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\">\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6863\u6848<\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u8bf7\u6c42\u5efa\u7acb\uff0c\u4f46\u5c1a\u672a\u540c\u6b65<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u6839\u636eBEPS\u6807\u51c6\u660e\u786e\u5b9a\u4e49\uff1a\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u3001CbCR<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u900f\u660e\u5ea6\u3001\u56fd\u9645\u4e00\u4f53\u5316<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\">\u56fd\u522b\u62a5\u544a (CbCR)<\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u662f\u7684\uff0c\u4f46\u6ca1\u6709\u8be6\u7ec6\u8bf4\u660e<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u660e\u786e\u89c4\u5b9a\uff1a\u8d8a\u5357\u5883\u5185\u8425\u4e1a\u6536\u5165\u226518\u4e07\u4ebf\u7684\u6bcd\u516c\u53f8\u5fc5\u987b\u7f34\u7eb3<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u660e\u786e\u8de8\u56fd\u516c\u53f8\u8d23\u4efb<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\">\u9002\u7528\u539f\u5219<\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u4ea4\u6613\uff0c\u6027\u8d28\u51b3\u5b9a\u5f62\u5f0f<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u7ee7\u627f\u7b2c20\u53f7\u6cd5\u4ee4\u7684\u539f\u5219\uff0c\u4f46\u66f4\u52a0\u8be6\u7ec6\u548c\u4e25\u683c<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6709\u6548\u6027<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\">\u5bf9\u4e1a\u52a1\u7684\u5f71\u54cd<\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u53cd\u6620\u4f1a\u5e26\u6765\u56f0\u96be\uff0c\u5c24\u5176\u662f\u6cd5\u89c420%\u8d37\u6b3e\u5229\u606f<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u66f4\u52a0\u5f00\u653e\uff0c\u4f46\u4ecd\u5728\u6536\u7d27<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u4e0e\u4e1a\u52a1\u652f\u6301\u4e4b\u95f4\u7684\u5e73\u8861<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u5bf9\u7167\u8868\u53ef\u4ee5\u770b\u51fa\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e0d\u4ec5\u7ee7\u627f\u4e86\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u8fd8\u5bf9\u591a\u9879\u89c4\u5b9a\u8fdb\u884c\u4e86\u5b8c\u5584\u548c\u8c03\u6574\uff0c\u4f7f\u5176\u66f4\u52a0\u8d34\u8fd1\u5b9e\u9645\u3002\u8fd9\u4e9b\u53d8\u5316\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u65f6\u62e5\u6709\u6e05\u6670\u900f\u660e\u7684\u6cd5\u5f8b\u4f9d\u636e\uff0c\u540c\u65f6\u4e5f\u4e3a\u7a0e\u52a1\u673a\u5173\u63d0\u5347\u7ba1\u7406\u6548\u7387\u3001\u9632\u6b62\u9884\u7b97\u635f\u5931\u521b\u9020\u4e86\u6761\u4ef6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u5728\u8d8a\u5357\u5efa\u7acb\u4e86\u9996\u4e2a\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7a0e\u6536\u7ba1\u7406\u548c\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6cd5\u5f8b\u6846\u67b6\uff0c\u53d1\u6325\u4e86\u91cd\u8981\u7684\u57fa\u7840\u6027\u4f5c\u7528\u3002\u5c3d\u7ba1\u540e\u6765\u88ab\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7ee7\u627f\u548c\u8865\u5145\uff0c\u4f46\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u4e3a\u63d0\u9ad8\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\uff0c\u540c\u65f6\u9650\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u56fd\u5bb6\u9884\u7b97\u6536\u5165\u7684\u6d41\u5931\u5960\u5b9a\u4e86\u57fa\u7840\u3002\u6b63\u786e\u3001\u5168\u9762\u5730\u9075\u5b88\u8be5\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u4e5f\u6709\u52a9\u4e8e\u6784\u5efa\u7b26\u5408\u56fd\u9645\u60ef\u4f8b\u7684\u53ef\u6301\u7eed\u3001\u5065\u5eb7\u7684\u6295\u8d44\u73af\u5883\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u9700\u5177\u4f53\u5efa\u8bae\uff0c\u4f01\u4e1a\u8bf7\u8054\u7cfb <\/span><a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">MAN\u2014\u2014\u603b\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/span><\/a><span style=\"font-weight: 400;\"> \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>MAN \u7f16\u8f91 \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 24\/02\/2017 v\u00e0 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u00e0o ng\u00e0y 01\/05\/2017. Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7t ra khung ph\u00e1p l\u00fd, nh\u1eb1m qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft trong l\u0129nh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2229,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2228","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\/2228","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=2228"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2228\/revisions"}],"predecessor-version":[{"id":2256,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2228\/revisions\/2256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2229"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}