{"id":2326,"date":"2025-10-12T18:41:45","date_gmt":"2025-10-13T01:41:45","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2326"},"modified":"2025-10-12T18:41:45","modified_gmt":"2025-10-13T01:41:45","slug":"tuan-thu-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-giao-dich-lien-ket\/","title":{"rendered":"\u4f01\u4e1a\u9700\u8981\u907f\u514d\u7684\u4e09\u4e2a\u9519\u8bef\uff0c\u624d\u80fd\u66f4\u6709\u6548\u5730\u9075\u5b88\u5173\u8054\u4ea4\u6613"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8ddf\u968f <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u8fd9\u4e0d\u4ec5\u662f\u4e00\u9879\u6cd5\u5f8b\u8981\u6c42\uff0c\u4e5f\u662f\u8861\u91cf\u4f01\u4e1a\u5728\u6574\u5408\u671f\u7ba1\u7406\u80fd\u529b\u548c\u900f\u660e\u5ea6\u7684\u6307\u6807\u3002\u4e25\u683c\u6267\u884c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b49\u6cd5\u89c4\uff0c\u9075\u5b88\u6b63\u786e\u7684\u7a0b\u5e8f\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u88ab\u591a\u6536\u7a0e\u6b3e\u7684\u98ce\u9669\uff0c\u540c\u65f6\u63d0\u5347\u5176\u5728\u7a0e\u52a1\u673a\u5173\u548c\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5fc3\u76ee\u4e2d\u7684\u58f0\u8a89\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 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>\u4e0e\u5173\u8054\u65b9\u6709\u4ea4\u6613\u7684\u4efb\u4f55\u4f01\u4e1a<\/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\/tuan-thu-giao-dich-lien-ket\/#Nhom_doanh_nghiep_hoac_tap_doan_co_ho_so_quoc_te_Master_File_Local_File_CbCR\" >\u62e5\u6709\u56fd\u9645\u8bb0\u5f55\uff08\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u3001CbCR\uff09\u7684\u4f01\u4e1a\u96c6\u56e2\u6216\u516c\u53f8<\/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\/tuan-thu-giao-dich-lien-ket\/#Doanh_nghiep_trong_cac_truong_hop_phap_luat_quy_dinh_cu_the\" >\u6cd5\u5f8b\u53e6\u6709\u89c4\u5b9a\u7684\u4f01\u4e1a<\/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\/tuan-thu-giao-dich-lien-ket\/#Cac_truong_hop_dac_biet_giao_dich_noi_%E2%80%93_dia_nhung_van_thuoc_dien\" >\u7279\u6b8a\u60c5\u51b5\uff0c\u56fd\u5185\u4ea4\u6613\uff0c\u4f46\u4ecd\u987b\u9075\u5b88<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-giao-dich-lien-ket\/#Muc_tieu_khi_tuan_thu_giao_dich_lien_ket\" >\u9075\u5b88\u5173\u8054\u4ea4\u6613\u7684\u76ee\u6807<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-giao-dich-lien-ket\/#Nghia_vu_tuan_thu_giao_dich_lien_ket\" >\u9075\u5b88\u5173\u8054\u4ea4\u6613\u7684\u4e49\u52a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-giao-dich-lien-ket\/#Co_so_phap_ly_va_quy_dinh_cap_nhat\" >\u6cd5\u5f8b\u4f9d\u636e\u548c\u66f4\u65b0\u6cd5\u89c4<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-giao-dich-lien-ket\/#Nhung_diem_sua_doi_quan_trong\" >\u91cd\u8981\u4fee\u8ba2<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-giao-dich-lien-ket\/#Quy_trinh_tuan_thu_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u5408\u89c4\u7a0b\u5e8f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-giao-dich-lien-ket\/#Nhung_thach_thuc_pho_bien_trong_qua_trinh_tuan_thu_giao_dich_lien_ket\" >\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u7684\u5e38\u89c1\u6311\u6218\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-giao-dich-lien-ket\/#Thach_thuc_ve_Ho_so_va_Tai_lieu\" >\u8bb0\u5f55\u548c\u6587\u732e\u7684\u6311\u6218<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-giao-dich-lien-ket\/#Thach_thuc_ve_phan_tich_va_dinh_gia\" >\u5206\u6790\u548c\u4f30\u503c\u7684\u6311\u6218<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-giao-dich-lien-ket\/#Rui_ro_neu_khong_tuan_thu_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u98ce\u9669<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-giao-dich-lien-ket\/#MAN_%E2%80%93_Master_Accountant_Network_Lua_chon_uy_tin_ve_giao_dich_lien_ket\" >MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff1a\u8054\u76df\u4ea4\u6613\u7684\u53ef\u9760\u9009\u62e9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tuan-thu-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=\"Tuan_thu_giao_dich_lien_ket_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\u5408\u89c4\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u5408\u89c4\u662f\u4f01\u4e1a\u5fc5\u987b\u5c65\u884c\u7684\u4e00\u5957\u4e49\u52a1\u3001\u6d41\u7a0b\u548c\u8bc1\u636e\uff0c\u4ee5\u8bc1\u660e\u5173\u8054\u65b9\uff08\u5f7c\u6b64\u62e5\u6709\u6240\u6709\u6743\u3001\u7ba1\u7406\u6743\u3001\u63a7\u5236\u6743\u6216\u76d1\u7763\u6743\u7684\u5404\u65b9\uff09\u4e4b\u95f4\u7684\u4ea4\u6613\u662f\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u5e76\u6839\u636e\u7a0e\u6cd5\u8fdb\u884c\u7684\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u5408\u89c4\u7684\u6982\u5ff5\u53ca\u5176\u5728\u73b0\u4ee3\u7a0e\u52a1\u7ba1\u7406\u4e2d\u7684\u4f5c\u7528\u540e\uff0c\u4f01\u4e1a\u4e0b\u4e00\u6b65\u9700\u8981\u786e\u5b9a\u662f\u5426\u9700\u8981\u9075\u5b88\u5173\u8054\u4ea4\u6613\u3002\u56e0\u4e3a\u4e0d\u4ec5\u8de8\u56fd\u516c\u53f8\u9700\u8981\u9075\u5b88\u8be5\u89c4\u5b9a\uff0c\u5373\u4f7f\u662f\u8d8a\u5357\u56fd\u5185\u4f01\u4e1a\uff0c\u5982\u679c\u5176\u5bf9\u53e6\u4e00\u65b9\u62e5\u6709\u6240\u6709\u6743\u3001\u63a7\u5236\u6743\u6216\u8d22\u52a1\u4f9d\u8d56\uff0c\u6839\u636e\u8d8a\u5357\u7a0e\u6cd5\uff0c\u4e5f\u88ab\u89c6\u4e3a\u201c\u5173\u8054\u65b9\u201d\u3002\u6b63\u786e\u8bc6\u522b\u5173\u8054\u4ea4\u6613\u5408\u89c4\u7684\u4e3b\u4f53\u548c\u8303\u56f4\uff0c\u662f\u5e2e\u52a9\u4f01\u4e1a\u5728\u7533\u62a5\u5173\u8054\u4ea4\u6613\u8fc7\u7a0b\u4e2d\u4e3b\u52a8\u51c6\u5907\u6587\u4ef6\u3001\u7ba1\u7406\u98ce\u9669\u3001\u907f\u514d\u9519\u8bef\u7684\u91cd\u8981\u57fa\u7840\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_buoc_phai_tuan_thu_giao_dich_lien_ket\"><\/span><b>\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u9075\u5b88\u5173\u8054\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2329\" aria-describedby=\"caption-attachment-2329\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2329\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-nao-buoc-phai-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-nao-buoc-phai-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-nao-buoc-phai-tuan-thu-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-nao-buoc-phai-tuan-thu-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-nao-buoc-phai-tuan-thu-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-nao-buoc-phai-tuan-thu-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2329\" class=\"wp-caption-text\">\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u9075\u5b88\u5173\u8054\u4ea4\u6613\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8981\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u5408\u89c4\u4e49\u52a1\uff0c\u9996\u5148\u9700\u8981\u660e\u786e\u54ea\u4e9b\u5b9e\u4f53\u5c5e\u4e8e\u5173\u8054\u4ea4\u6613\u6cd5\u89c4\u7684\u9002\u7528\u8303\u56f4\u3002\u6839\u636e\u73b0\u884c\u7a0e\u6cd5\uff0c\u5173\u8054\u4ea4\u6613\u5408\u89c4\u8303\u56f4\u6bd4\u4ee5\u5f80\u66f4\u52a0\u5e7f\u6cdb\uff0c\u4e0d\u4ec5\u9650\u4e8e\u8de8\u56fd\u516c\u53f8\uff0c\u8fd8\u5305\u62ec\u5728\u6240\u6709\u6743\u3001\u7ba1\u7406\u6216\u8d22\u52a1\u65b9\u9762\u5b58\u5728\u5173\u8054\u5173\u7cfb\u7684\u8d8a\u5357\u56fd\u5185\u4f01\u4e1a\u3002\u6362\u53e5\u8bdd\u8bf4\uff0c\u5373\u4f7f\u4f01\u4e1a\u7684\u4e1a\u52a1\u6d3b\u52a8\u5b8c\u5168\u5728\u8d8a\u5357\u5883\u5185\u8fdb\u884c\uff0c\u5982\u679c\u4f01\u4e1a\u4e0e\u5177\u6709\u7279\u6b8a\u5173\u7cfb\u7684\u4e3b\u4f53\u53d1\u751f\u4ea4\u6613\uff0c\u4ecd\u53ef\u80fd\u9700\u8981\u9075\u5b88\u5173\u8054\u4ea4\u6613\u5408\u89c4\u89c4\u5b9a\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bat_ky_doanh_nghiep_nao_phat_sinh_giao_dich_voi_ben_lien_ket\"><\/span><b>\u4e0e\u5173\u8054\u65b9\u6709\u4ea4\u6613\u7684\u4efb\u4f55\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u4e0e\u62e5\u6709\u6240\u6709\u6743\u3001\u7ba1\u7406\u6743\u3001\u63a7\u5236\u6743\u6216\u5176\u4ed6\u7279\u6b8a\u5173\u7cfb\uff08\u6cd5\u5f8b\u5b9a\u4e49\uff09\u7684\u5f53\u4e8b\u65b9\u53d1\u751f\u8d2d\u4e70\u3001\u51fa\u552e\u3001\u51fa\u501f\u3001\u8f6c\u8ba9\u8d44\u4ea7\u6216\u77e5\u8bc6\u4ea7\u6743\u3001\u63d0\u4f9b\u670d\u52a1\u7b49\u4ea4\u6613\uff0c\u5219\u8be5\u4f01\u4e1a\u987b\u5c65\u884c\u7ba1\u7406\u4e49\u52a1\u3001\u7533\u62a5\u4e49\u52a1\uff0c\u5e76\u6709\u8d23\u4efb\u8bc1\u660e\u4ea4\u6613\u4ef7\u683c\u4e0e\u72ec\u7acb\u5f53\u4e8b\u65b9\u4e4b\u95f4\u7684\u5173\u7cfb\u76f8\u7b26\u3002\u8fd9\u5e76\u4e0d\u533a\u5206\u89c4\u6a21\uff0c\u53ea\u8981\u5b58\u5728\u5173\u8054\u4ea4\u6613\uff0c\u5c31\u4f1a\u6839\u636e\u6cd5\u4ee4\u89e6\u53d1\u7ba1\u7406\u4e49\u52a1\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_hoac_tap_doan_co_ho_so_quoc_te_Master_File_Local_File_CbCR\"><\/span><b>\u62e5\u6709\u56fd\u9645\u8bb0\u5f55\uff08\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u3001CbCR\uff09\u7684\u4f01\u4e1a\u96c6\u56e2\u6216\u516c\u53f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8de8\u56fd\u516c\u53f8 (MNE) \u65d7\u4e0b\u4f01\u4e1a\u9700\u6ee1\u8db3\u989d\u5916\u8981\u6c42\uff1a\u4e3b\u4f53\u6587\u4ef6 (Master File)\u3001\u672c\u5730\u6587\u4ef6 (Local File)\uff0c\u4ee5\u53ca\u89c4\u6a21\u8f83\u5927\u7684\u56fd\u522b\u62a5\u544a (CbCR)\u3002\u7ecf\u5408\u7ec4\u7ec7 (OECD) \u7684\u56fd\u522b\u62a5\u544a (CbCR) \u62a5\u544a\u6807\u51c6\u9002\u7528\u4e8e\u5408\u5e76\u6536\u5165\u8f83\u5927\u7684\u8de8\u56fd\u516c\u53f8\uff08\u6807\u51c6\u95e8\u69db\uff1a7.5 \u4ebf\u6b27\u5143\uff09\uff0c\u8d8a\u5357\u5df2\u51fa\u53f0\u4e86\u4e0e\u56fd\u522b\u62a5\u544a (CbCR) \u62a5\u544a\u76f8\u5173\u7684\u8def\u7ebf\u56fe\u6216\u5b9e\u65bd\u4e86\u76f8\u5173\u6cd5\u89c4\u3002\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u96b6\u5c5e\u4e8e\u7b26\u5408\u6b64\u95e8\u69db\u7684\u8de8\u56fd\u516c\u53f8\uff0c\u5219\u8d8a\u5357\u5206\u516c\u53f8\u9700\u8981\u6309\u8981\u6c42\u63d0\u4f9b\u4fe1\u606f\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doanh_nghiep_trong_cac_truong_hop_phap_luat_quy_dinh_cu_the\"><\/span><b>\u6cd5\u5f8b\u53e6\u6709\u89c4\u5b9a\u7684\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u81ea2025\u5e743\u670827\u65e5\u8d77\u751f\u6548\uff0c\u81ea2024\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u671f\u8d77\u9002\u7528\uff09\u5bf9\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u591a\u9879\u6761\u6b3e\u8fdb\u884c\u4e86\u4fee\u8ba2\u548c\u8865\u5145\uff0c\u660e\u786e\u4e86\u5173\u8054\u65b9\u7684\u8303\u56f4\u3001\u7533\u62a5\u4e49\u52a1\u53ca\u7ba1\u7406\u63aa\u65bd\uff08\u4f8b\u5982\uff0c\u5173\u8054\u4ea4\u6613\u5bf9\u5229\u606f\u8d39\u7528\u6263\u9664\u7684\u5f71\u54cd\uff09\u3002\u56e0\u6b64\uff0c\u6839\u636e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5b58\u5728\u5173\u8054\u5173\u7cfb\u7684\u4f01\u4e1a\uff0c\u9700\u8981\u91cd\u65b0\u5ba1\u89c6\u5176\u9002\u7528\u8303\u56f4\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dac_biet_giao_dich_noi_%E2%80%93_dia_nhung_van_thuoc_dien\"><\/span><b>\u7279\u6b8a\u60c5\u51b5\uff0c\u56fd\u5185\u4ea4\u6613\uff0c\u4f46\u4ecd\u987b\u9075\u5b88<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u540c\u4e00\u5883\u5185\u96c6\u56e2\u5185\u516c\u53f8\u4e4b\u95f4\uff0c\u6216\u6bcd\u516c\u53f8\u4e0e\u5883\u5185\u5206\u652f\u673a\u6784\u4e4b\u95f4\u7684\u4ea4\u6613\uff0c\u5982\u679c\u5b58\u5728\u201c\u5173\u8054\u201d\uff08\u6240\u6709\u6743\u3001\u7ba1\u7406\u6743\u3001\u63a7\u5236\u6743\uff09\u8981\u7d20\uff0c\u4ecd\u987b\u9075\u5b88\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a\u3002\u53d7\u76d1\u7ba1\u7684\u4e0d\u4ec5\u4ec5\u662f\u8de8\u5883\u4ea4\u6613\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_khi_tuan_thu_giao_dich_lien_ket\"><\/span><b>\u9075\u5b88\u5173\u8054\u4ea4\u6613\u7684\u76ee\u6807<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u7684\u76ee\u6807\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6ee1\u8db3\u6cd5\u5f8b\u8981\u6c42\uff0c\u8fd8\u80fd\u79ef\u6781\u6784\u5efa\u66f4\u52a0\u900f\u660e\u3001\u6709\u6548\u7684\u7a0e\u52a1\u7ba1\u7406\u5e73\u53f0\u3002\u5177\u4f53\u800c\u8a00\uff0c\u8be5\u6cd5\u89c4\u7684\u6838\u5fc3\u76ee\u6807\u5305\u62ec\uff1a<\/span><\/p>\n<figure id=\"attachment_2330\" aria-describedby=\"caption-attachment-2330\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2330\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-tieu-khi-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"M\u1ee5c ti\u00eau khi tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-tieu-khi-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-tieu-khi-tuan-thu-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-tieu-khi-tuan-thu-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-tieu-khi-tuan-thu-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-tieu-khi-tuan-thu-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2330\" class=\"wp-caption-text\">\u9075\u5b88\u5173\u8054\u4ea4\u6613\u7684\u76ee\u6807<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u4f01\u4e1a\u4e0d\u5229\u7528\u5173\u8054\u4ea4\u6613\u8f6c\u79fb\u5229\u6da6\u3001\u9003\u7a0e\u3001\u9690\u7792\u771f\u5b9e\u5229\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u964d\u4f4e\u8c03\u67e5\u3001\u5f81\u7a0e\u3001\u884c\u653f\u7f5a\u6b3e\u548c\u58f0\u8a89\u635f\u5bb3\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u76d1\u7ba1\u673a\u6784\u548c\u5408\u4f5c\u4f19\u4f34\u7684\u900f\u660e\u5ea6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5408\u89c4\u7684\u76ee\u6807\u4e0d\u4ec5\u5728\u4e8e\u63a7\u5236\u7a0e\u6536\u6216\u9632\u6b62\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u66f4\u5728\u4e8e\u6784\u5efa\u900f\u660e\u3001\u516c\u5e73\u3001\u53ef\u6301\u7eed\u7684\u8425\u5546\u73af\u5883\u3002\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u5408\u89c4\u7684\u76ee\u6807\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5c06\u5176\u4e0d\u4ec5\u89c6\u4e3a\u4e00\u9879\u6cd5\u5f8b\u4e49\u52a1\uff0c\u66f4\u5e94\u5c06\u5176\u89c6\u4e3a\u957f\u671f\u98ce\u9669\u7ba1\u7406\u548c\u53d1\u5c55\u6218\u7565\u7684\u4e00\u90e8\u5206\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5408\u89c4\u5e76\u975e\u505c\u7559\u5728\u7406\u89e3\u6cd5\u89c4\u5c42\u9762\uff0c\u800c\u662f\u5fc5\u987b\u901a\u8fc7\u5b9e\u8df5\u4e2d\u5b8c\u5584\u7684\u8bb0\u5f55\u3001\u6d41\u7a0b\u548c\u6e05\u6670\u7684\u8bc1\u636e\u6765\u4f53\u73b0\u3002\u4e3a\u4e86\u6b63\u786e\u3001\u5168\u9762\u5730\u6ee1\u8db3\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42\uff0c\u4f01\u4e1a\u9700\u8981\u638c\u63e1\u4ee5\u4e0b\u4e3b\u8981\u7684\u5173\u8054\u4ea4\u6613\u5408\u89c4\u4e49\u52a1\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_tuan_thu_giao_dich_lien_ket\"><\/span><b>\u9075\u5b88\u5173\u8054\u4ea4\u6613\u7684\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u5408\u89c4\u6027\u5f97\u5230\u5145\u5206\u3001\u900f\u660e\u7684\u6267\u884c\uff0c\u4f01\u4e1a\u9700\u540c\u6b65\u5c65\u884c\u4ee5\u4e0b\u4e49\u52a1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc6\u522b\u76f8\u5173\u65b9\uff1a\u5217\u51fa\u53ef\u80fd\u5f71\u54cd\u4ef7\u683c\u7684\u6240\u6709\u6743\u3001\u63a7\u5236\u6743\u548c\u7ba1\u7406\u5173\u7cfb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u529f\u80fd-\u98ce\u9669-\u8d44\u4ea7\u5206\u6790\uff08FAR\u5206\u6790\uff09\uff1a\u63cf\u8ff0\u4f01\u4e1a\u6267\u884c\u7684\u529f\u80fd\u3001\u627f\u62c5\u7684\u98ce\u9669\u4ee5\u53ca\u4f7f\u7528\u7684\u8d44\u4ea7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9009\u62e9\u5e76\u5e94\u7528\u786e\u5b9a\u5e02\u573a\u4ef7\u503c\u7684\u65b9\u6cd5\uff08\u4f8b\u5982\uff0c\u5e02\u573a\u6bd4\u8f83\u6cd5\u3001\u6210\u672c\u52a0\u6210\u6cd5\u3001\u5229\u6da6\u5206\u4eab\u6cd5\u7b49\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u5e76\u7ef4\u62a4\u652f\u6301\u6587\u6863\uff08\u901a\u5e38\u5305\u62ec\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u548c\u56fd\u5bb6\u5229\u6da6\u7387\u62a5\u544a CbCR\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u6309\u8981\u6c42\u7533\u62a5\u6216\u7f16\u5236\u7eb3\u7a0e\u7533\u62a5\u8868\u65f6\uff0c\u6309\u89c4\u5b9a\u671f\u9650\u7533\u62a5\u5e76\u63d0\u4ea4\u6587\u4ef6\u3002\uff08<strong>\u67e5\u770b\u8be6\u60c5\uff1a<\/strong><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"> \u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5728\u4f1a\u8ba1\u7cfb\u7edf\u4e0a\u7533\u62a5\u5173\u8054\u4ea4\u6613<\/a> \u548c <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/\">\u51c6\u5907\u548c\u63d0\u4ea4\u7533\u8bf7\u7684\u65f6\u95f4<\/a>)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u53ea\u6709\u4f9d\u9760\u6e05\u6670\u4e14\u6700\u65b0\u7684\u6cd5\u5f8b\u57fa\u7840\uff0c\u4f01\u4e1a\u624d\u80fd\u771f\u6b63\u6709\u6548\u5730\u8bc6\u522b\u5e76\u59a5\u5584\u5c65\u884c\u5408\u89c4\u4e49\u52a1\u3002\u5728\u8d8a\u5357\u5173\u8054\u4ea4\u6613\u6cd5\u89c4\u4f53\u7cfb\u4e0d\u65ad\u8c03\u6574\u4ee5\u7b26\u5408\u56fd\u9645\u6807\u51c6\u7684\u80cc\u666f\u4e0b\uff0c\u638c\u63e1\u73b0\u884c\u6cd5\u5f8b\u6587\u4ef6\u662f\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u8fdb\u884c\u98ce\u9669\u7ba1\u7406\u5e76\u4f9d\u6cd5\u7f16\u5236\u6587\u4ef6\u7684\u57fa\u7840\u3002\u4ee5\u4e0b\u662f\u4f01\u4e1a\u9700\u8981\u5173\u6ce8\u7684\u89c4\u8303\u5173\u8054\u4ea4\u6613\u5408\u89c4\u6d3b\u52a8\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_quy_dinh_cap_nhat\"><\/span><b>\u6cd5\u5f8b\u4f9d\u636e\u548c\u66f4\u65b0\u6cd5\u89c4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u662f\u89c4\u8303\u8d8a\u5357\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u6846\u67b6\u6027\u6587\u4ef6\uff0c\u89c4\u5b9a\u4e86\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u5f62\u6210\u56e0\u7d20\u7684\u786e\u5b9a\u539f\u5219\u3001\u65b9\u6cd5\u548c\u7a0b\u5e8f\uff0c\u4ee5\u53ca\u7eb3\u7a0e\u4eba\u7684\u6743\u5229\u548c\u4e49\u52a1\u3002\u8be5\u6cd5\u4ee4\u81ea2020\u5e7412\u6708\u8d77\u751f\u6548\uff0c\u662f\u6240\u6709\u8f6c\u8ba9\u5b9a\u4ef7\u7533\u62a5\u548c\u6587\u4ef6\u7f16\u5236\u6d3b\u52a8\u7684\u4e3b\u8981\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/p>\n<figure id=\"attachment_2331\" aria-describedby=\"caption-attachment-2331\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2331\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-va-quy-dinh-cap-nhat-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh c\u1eadp nh\u1eadt tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-va-quy-dinh-cap-nhat-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-va-quy-dinh-cap-nhat-tuan-thu-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-va-quy-dinh-cap-nhat-tuan-thu-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-va-quy-dinh-cap-nhat-tuan-thu-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-va-quy-dinh-cap-nhat-tuan-thu-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2331\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u5408\u89c4\u7684\u6cd5\u5f8b\u4f9d\u636e\u53ca\u6700\u65b0\u89c4\u5b9a<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8fd1\u671f\uff0c\u653f\u5e9c\u9881\u5e03\u4e86\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5bf9\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u82e5\u5e72\u6761\u6b3e\u8fdb\u884c\u4e86\u4fee\u8ba2\u548c\u8865\u5145\uff0c\u8be5\u6cd5\u4ee4\u81ea2025\u5e743\u670827\u65e5\u8d77\u6b63\u5f0f\u751f\u6548\uff0c\u9002\u7528\u4e8e2024\u5e74\u53ca\u4ee5\u540e\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u671f\u3002\u4fee\u8ba2\u6cd5\u4ee4\u7684\u9881\u5e03\u8868\u660e\uff0c\u7acb\u6cd5\u673a\u5173\u5df2\u56de\u5e94\u5b9e\u9645\u95ee\u9898\uff0c\u5e76\u76f8\u5e94\u66f4\u65b0\u4e86\u591a\u9879\u6cd5\u89c4\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nhung_diem_sua_doi_quan_trong\"><\/span><b>\u91cd\u8981\u4fee\u8ba2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u53d8\u5316\u5bf9\u4f01\u4e1a\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u548c\u7a0e\u52a1\u6267\u6cd5\u4e49\u52a1\u6709\u91cd\u5927\u5f71\u54cd\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u6548\u65e5\u671f\u548c\u8303\u56f4\uff1a\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5c06\u4e8e 2025 \u5e74 3 \u6708 27 \u65e5\u751f\u6548\uff0c\u4f46\u9002\u7528\u4e8e 2024 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u671f\uff0c\u56e0\u6b64\u4f01\u4e1a\u9700\u8981\u5ba1\u67e5 2024 \u5e74\u671f\u95f4\u7684\u8bb0\u5f55\u548c\u62a5\u544a\uff0c\u4ee5\u4fbf\u5728\u5fc5\u8981\u65f6\u8fdb\u884c\u8c03\u6574\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u76f8\u5173\u89c4\u5b9a\uff1a\u4fee\u8ba2\u5185\u5bb9\u4e4b\u4e00\u660e\u786e\u4e86\u5173\u8054\u5173\u7cfb\u4e0b\u5229\u606f\u652f\u51fa\u7684\u5904\u7406\u65b9\u5f0f\u3002\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u660e\u786e\u4e86\u4e0d\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u7ba1\u63a7\u60c5\u51b5\u4ee5\u53ca\u7279\u6b8a\u60c5\u51b5\u7684\u5206\u914d\u673a\u5236\u3002\u8fd9\u76f4\u63a5\u5f71\u54cd\u5173\u8054\u65b9\u4e4b\u95f4\u53d1\u751f\u501f\u8d37\u4ea4\u6613\u7684\u4f01\u4e1a\u7684\u5e94\u7a0e\u652f\u51fa\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c03\u6574\u90e8\u5206\u60c5\u51b5\u4e0b\u201c\u5173\u8054\u65b9\u201d\u7684\u8303\u56f4\uff1a\u4fee\u6539\u4e86\u90e8\u5206\u5173\u4e8e\u786e\u5b9a\u4e0e\u4fe1\u8d37\u673a\u6784\u6216\u94f6\u884c\u76f8\u5173\u7684\u5173\u8054\u65b9\u7684\u89c4\u5b9a\uff0c\u4f7f\u5176\u66f4\u7b26\u5408\u5b9e\u8df5\u53ca\u5176\u4ed6\u6587\u4ef6\u7684\u89c4\u5b9a\uff1b\u56e0\u6b64\uff0c\u4e00\u4e9b\u4e4b\u524d\u5c06\u94f6\u884c\u89c6\u4e3a\u5173\u8054\u65b9\u7684\u6848\u4f8b\uff0c\u5728\u67d0\u4e9b\u7279\u5b9a\u60c5\u51b5\u4e0b\u88ab\u660e\u786e\u6216\u6392\u9664\u3002\u8fd9\u6539\u53d8\u4e86\u67d0\u4e9b\u91d1\u878d\u4ea4\u6613\u4e2d\u5408\u89c4\u63a7\u5236\u4e3b\u4f53\u7684\u8303\u56f4\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-20-2025-nd-cp-ve-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u638c\u63e1\u4e86\u5173\u8054\u4ea4\u6613\u5408\u89c4\u7684\u6cd5\u5f8b\u57fa\u7840\u540e\uff0c\u4f01\u4e1a\u63a5\u4e0b\u6765\u9700\u8981\u5173\u6ce8\u7684\u662f\u5982\u4f55\u6b63\u786e\u6709\u6548\u5730\u5b9e\u65bd\u5173\u8054\u4ea4\u6613\u5408\u89c4\u3002\u5b8c\u5584\u7684\u5173\u8054\u4ea4\u6613\u5408\u89c4\u6d41\u7a0b\uff0c\u4e0d\u4ec5\u80fd\u5e2e\u52a9\u4f01\u4e1a\u964d\u4f4e\u7a0e\u52a1\u7a3d\u67e5\u98ce\u9669\uff0c\u8fd8\u80fd\u4f18\u5316\u4fe1\u606f\u7ba1\u7406\uff0c\u63d0\u5347\u5185\u90e8\u4ea4\u6613\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_tuan_thu_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u5408\u89c4\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6709\u6548\u4e14\u4e00\u81f4\u5730\u5b9e\u65bd\u5173\u8054\u4ea4\u6613\u5408\u89c4\uff0c\u4f01\u4e1a\u9700\u8981\u9075\u5faa\u6807\u51c6\u6d41\u7a0b\uff0c\u5305\u62ec\u4ece\u8bc6\u522b\u5230\u8bb0\u5f55\u4fdd\u5b58\u7684\u5177\u4f53\u6b65\u9aa4\u3002\u4ee5\u4e0b\u5173\u8054\u4ea4\u6613\u5408\u89c4\u6d41\u7a0b\u8868\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u6e05\u6670\u5730\u5b9a\u4e49\u5b9e\u65bd\u8def\u7ebf\u56fe\uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u9519\u8bef\u5e76\u5b8c\u5168\u6ee1\u8db3\u6cd5\u5f8b\u8981\u6c42\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u5408\u89c4\u7a0b\u5e8f\u3002<\/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>\u6b65\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9e\u65bd\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76ee\u6807<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8bc6\u522b\u5173\u8054\u4f01\u4e1a\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6309\u7167\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u5ba1\u67e5\u6240\u6709\u6743\u3001\u7ba1\u7406\u3001\u8d22\u52a1\u6216\u4ea4\u6613\u5173\u7cfb\uff0c\u4ee5\u8bc6\u522b\u5173\u8054\u65b9\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5145\u5206\u8bc6\u522b\u5408\u89c4\u4e49\u52a1\u4e3b\u4f53\uff0c\u907f\u514d\u9057\u6f0f\u6216\u9519\u8bef\u8bc6\u522b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u529f\u80fd \u2013 \u98ce\u9669 \u2013 \u8d44\u4ea7\u5206\u6790\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bc4\u4f30\u4ea4\u6613\u4e2d\u5404\u5173\u8054\u65b9\u7684\u4f5c\u7528\u3001\u529f\u80fd\u3001\u6240\u4f7f\u7528\u7684\u8d44\u4ea7\u548c\u8d23\u4efb\u98ce\u9669\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f5c\u4e3a\u786e\u5b9a\u4ea4\u6613\u6027\u8d28\u548c\u9002\u5f53\u4f30\u4ef7\u65b9\u6cd5\u7684\u4f9d\u636e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u72ec\u7acb\u6bd4\u8f83\u548c\u786e\u5b9a\u5e02\u573a\u4ef7\u683c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0e\u7c7b\u4f3c\u7684\u72ec\u7acb\u4ea4\u6613\u8fdb\u884c\u6bd4\u8f83\uff0c\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u786e\u5b9a\u5408\u9002\u7684\u4ef7\u683c\u548c\u5229\u6da6\u7387\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u4fdd\u4ea4\u6613\u4ef7\u683c\u4e0e\u5e02\u573a\u4ef7\u683c\u4e00\u81f4\uff0c\u4ee5\u907f\u514d\u7a0e\u6536\u8c03\u6574\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7533\u62a5\u5e76\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6587\u4ef6\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u51c6\u5907\u5e76\u7ef4\u62a4\u5b8c\u6574\u7684\u8bb0\u5f55\uff1a\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u548c\u56fd\u522b\u62a5\u544a (CbCR)\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u514d\u4e8e\u51c6\u5907\u8d44\u6599\u7684\uff0c\u4ecd\u5e94\u7533\u62a5\u5e76\u62a5\u9001\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u8868\u9644\u4ef6\u4e00\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u63d0\u4f9b\u900f\u660e\u7684\u8bc1\u636e\u4ee5\u6ee1\u8db3\u7a0e\u52a1\u68c0\u67e5\u548c\u5ba1\u67e5\u7684\u8981\u6c42\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5b8c\u6210\u5173\u8054\u4ea4\u6613\u5408\u89c4\u6d41\u7a0b\u7684\u6240\u6709\u6b65\u9aa4\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6ee1\u8db3\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42\uff0c\u8fd8\u80fd\u63d0\u5347\u5185\u90e8\u7ba1\u7406\u80fd\u529b\uff0c\u63a7\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u3002\u7136\u800c\uff0c\u5728\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\uff0c\u4f01\u4e1a\u4ecd\u53ef\u80fd\u9762\u4e34\u8bf8\u591a\u6311\u6218\u548c\u5e38\u89c1\u9519\u8bef\uff0c\u5c24\u5176\u662f\u5728\u6cd5\u89c4\u4e0d\u65ad\u66f4\u65b0\u3001\u8bc1\u636e\u8981\u6c42\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_pho_bien_trong_qua_trinh_tuan_thu_giao_dich_lien_ket\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u7684\u5e38\u89c1\u6311\u6218<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9075\u5b88\u590d\u6742\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u9700\u8981\u4f01\u4e1a\u514b\u670d\u91cd\u91cd\u969c\u788d\u3002\u8fd9\u4e9b\u6311\u6218\u4e0d\u4ec5\u6d89\u53ca\u6cd5\u5f8b\uff0c\u8fd8\u6d89\u53ca\u8d44\u6e90\u548c\u8d22\u52a1\u98ce\u9669\u3002\u4ee5\u4e0b\u662f\u4f01\u4e1a\u7ecf\u5e38\u9762\u4e34\u7684\u4e3b\u8981\u6311\u6218\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thach_thuc_ve_Ho_so_va_Tai_lieu\"><\/span><b>\u8bb0\u5f55\u548c\u6587\u732e\u7684\u6311\u6218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u5927\u7684\u969c\u788d\u4e4b\u4e00\uff0c\u9700\u8981\u4f01\u4e1a\u8ba4\u771f\u51c6\u5907\uff0c\u5177\u4f53\u6765\u8bf4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u590d\u6742\u4e14\u8be6\u7ec6\u7684\u6587\u4ef6\u8981\u6c42\uff1a\u4f01\u4e1a\u5fc5\u987b\u4f9d\u6cd5\u51c6\u5907\u5168\u5957\u6587\u4ef6\uff0c\u5305\u62ec\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u548c\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u3002\u8fd9\u4e9b\u6587\u4ef6\u8981\u6c42\u9ad8\u5ea6\u51c6\u786e\u548c\u5b8c\u6574\uff0c\u5305\u62ec\u5bf9\u5404\u5173\u8054\u65b9\u7684\u529f\u80fd\u3001\u8d44\u4ea7\u548c\u98ce\u9669\uff08FAR\uff09\u7684\u5206\u6790\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u53ef\u6bd4\u6570\u636e\u7684\u6210\u672c\uff1a\u4e3a\u4e86\u8bc1\u660e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u7b26\u5408\u516c\u5e73\u4ea4\u6613\u539f\u5219\u7684\u5408\u7406\u6027\uff0c\u4f01\u4e1a\u9700\u8981\u4ece\u8fdb\u884c\u7c7b\u4f3c\u4ea4\u6613\u7684\u72ec\u7acb\u516c\u53f8\u83b7\u53d6\u5e76\u4f7f\u7528\u6570\u636e\u3002\u8d2d\u4e70\u4e13\u4e1a\u6570\u636e\u5e93\u7684\u8bbf\u95ee\u6743\u548c\u4f7f\u7528\u6743\u901a\u5e38\u975e\u5e38\u6602\u8d35\uff0c\u5c24\u5176\u5bf9\u4e8e\u4e2d\u5c0f\u578b\u4f01\u4e1a\u800c\u8a00\uff0c\u6216\u5728\u7279\u5b9a\u5e02\u573a\u641c\u7d22\u6570\u636e\u65f6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9519\u8bef\u98ce\u9669\uff1a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u8fc7\u7a0b\u4e2d\uff0c\u5982\u51fa\u73b0\u9057\u6f0f\u3001\u4e0d\u7533\u62a5\u3001\u903e\u671f\u7f34\u7eb3\u7b49\u8bb0\u5f55\u4e0d\u7b26\u7684\u60c5\u51b5\uff0c\u5728\u7a0e\u52a1\u673a\u5173\u7a3d\u67e5\u65f6\uff0c\u53ef\u80fd\u53d7\u5230\u884c\u653f\u5904\u7f5a\u6216\u88ab\u5f81\u6536\u7a0e\u6b3e\u53ca\u903e\u671f\u7f34\u7eb3\u5229\u606f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u514b\u670d\u8bb0\u5f55\u548c\u6587\u4ef6\u7684\u969c\u788d\uff0c\u4f01\u4e1a\u9762\u4e34\u7740\u6309\u7167\u5e02\u573a\u4ef7\u683c\u539f\u5219\u5206\u6790\u548c\u5b9a\u4ef7\u5173\u8054\u4ea4\u6613\u7684\u590d\u6742\u6027\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thach_thuc_ve_phan_tich_va_dinh_gia\"><\/span><b>\u5206\u6790\u548c\u4f30\u503c\u7684\u6311\u6218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8981\u6b63\u786e\u8d2f\u5f7b\u5e02\u573a\u4ef7\u683c\u539f\u5219\uff0c\u4f01\u4e1a\u5fc5\u987b\u9762\u5bf9\u4ee5\u4e0b\u590d\u6742\u95ee\u9898\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9009\u62e9\u4f30\u503c\u65b9\u6cd5\uff1a\u9009\u62e9\u9002\u5408\u4ea4\u6613\u6027\u8d28\u548c\u5546\u4e1a\u60ef\u4f8b\u7684\u8f6c\u79fb\u5b9a\u4ef7\u65b9\u6cd5\uff08\u4f8b\u5982\u53ef\u6bd4\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u3001\u8f6c\u552e\u4ef7\u683c\u3001\u6210\u672c\u52a0\u6210\u6216\u51c0\u4ea4\u6613\u5229\u6da6\uff09\u662f\u56f0\u96be\u7684\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc6\u522b\u53ef\u6bd4\u5bf9\u8c61\uff1a\u5bfb\u627e\u5728\u529f\u80fd\u3001\u8d44\u4ea7\u3001\u98ce\u9669\u3001\u5e02\u573a\u548c\u7ecf\u6d4e\u6761\u4ef6\u65b9\u9762\u771f\u6b63\u7b49\u540c\u7684\u4ea4\u6613\u6216\u72ec\u7acb\u516c\u53f8\u662f\u4e00\u9879\u91cd\u5927\u6311\u6218\u3002\u5982\u679c\u9009\u62e9\u9519\u8bef\u7684\u53ef\u6bd4\u5bf9\u8c61\u6216\u8bba\u8bc1\u7f3a\u4e4f\u5145\u5206\u7684\u8bba\u636e\uff0c\u5206\u6790\u7ed3\u679c\u5f88\u5bb9\u6613\u88ab\u7a0e\u52a1\u673a\u5173\u62d2\u7edd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u4e1a\u52a1\u5b9e\u9645\u4e0d\u7b26\uff1a\u4e00\u4e2a\u5e38\u89c1\u7684\u9519\u8bef\u662f\uff0c\u8bb0\u5f55\u5728\u6848\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u5e76\u672a\u53cd\u6620\u96c6\u56e2\u5185\u5404\u90e8\u95e8\u7684\u5b9e\u9645\u8fd0\u8425\u548c\u521b\u9020\u7684\u4ef7\u503c\u3002\u7a0e\u52a1\u673a\u5173\u59cb\u7ec8\u4f1a\u8003\u8651\u4ea4\u6613\u7684\u7ecf\u6d4e\u5b9e\u8d28\uff0c\u800c\u975e\u4ec5\u4ec5\u4f9d\u8d56\u6cd5\u5f8b\u5408\u540c\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u6b64\u8fc7\u7a0b\u4e2d\uff0c\u4efb\u4f55\u9519\u8bef\u6216\u63a8\u7406\u4e0a\u7684\u677e\u61c8\u90fd\u53ef\u80fd\u9020\u6210\u4e25\u91cd\u540e\u679c\u3002\u6b63\u662f\u8fd9\u4e9b\u4f30\u503c\u6311\u6218\u76f4\u63a5\u589e\u52a0\u4e86\u5408\u89c4\u98ce\u9669\u4ee5\u53ca\u4e0e\u7a0e\u52a1\u673a\u5173\u7684\u7ea0\u7eb7\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_neu_khong_tuan_thu_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u82e5\u4e0d\u6309\u89c4\u5b9a\u5c65\u884c\u5173\u8054\u4ea4\u6613\uff0c\u5c06\u9762\u4e34\u8d22\u52a1\u548c\u6cd5\u5f8b\u540e\u679c\u3002\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u8c03\u6574\u53ca\u7f5a\u6b3e\u98ce\u9669\uff1a\u4e0d\u9075\u5b88\u89c4\u5b9a\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u91cd\u65b0\u786e\u5b9a\u4ea4\u6613\u4ef7\u683c\u5e76\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\u53ca\u76f8\u5173\u7f5a\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u4e0a\u9650\uff08EBITDA\uff09\u98ce\u9669\uff1a\u5173\u8054\u4ea4\u6613\u76f8\u5173\u6cd5\u89c4\u901a\u5e38\u4f1a\u9650\u5236\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\uff08\u4f8b\u5982\uff0c\u63a7\u5236\u6027\u5229\u606f\u652f\u51fa\u8d85\u8fc730% EBITDA\uff09\u3002\u8fd9\u4f1a\u5e26\u6765\u5de8\u5927\u7684\u8d22\u52a1\u538b\u529b\uff0c\u5c24\u5176\u5bf9\u5904\u4e8e\u6295\u8d44\u9636\u6bb5\u6216\u4e1a\u7ee9\u4e0d\u4f73\u7684\u4f01\u4e1a\u800c\u8a00\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6df1\u5ea6\u68c0\u67e5\u98ce\u9669\uff1a\u8bb0\u5f55\u4e0d\u6e05\u6670\u3001\u5229\u6da6\u4e0d\u4e00\u81f4\uff08\u4f8b\u5982\uff0c\u4e00\u5bb6\u516c\u53f8\u6301\u7eed\u62a5\u544a\u4e8f\u635f\uff0c\u4f46\u4ecd\u5728\u6269\u5927\u6295\u8d44\uff09\u5c06\u4f7f\u4f01\u4e1a\u5bb9\u6613\u53d7\u5230\u7a0e\u52a1\u673a\u5173\u5bf9\u5173\u8054\u4ea4\u6613\u7684\u6df1\u5ea6\u68c0\u67e5\uff0c\u800c\u89e3\u91ca\u8fd9\u4e00\u68c0\u67e5\u65e2\u8d39\u65f6\u53c8\u8d39\u94b1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5408\u89c4\u4e0d\u4ec5\u662f\u4e00\u9879\u7a0e\u6536\u6cd5\u5b9a\u4e49\u52a1\uff0c\u66f4\u662f\u4e00\u9879\u6218\u7565\u98ce\u9669\u7ba1\u7406\u95ee\u9898\uff0c\u9700\u8981\u4f01\u4e1a\u505a\u597d\u5468\u5bc6\u7684\u51c6\u5907\u5e76\u5efa\u7acb\u4e25\u5bc6\u7684\u5185\u90e8\u7ba1\u7406\u4f53\u7cfb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5206\u6790\u4e86\u6240\u6709\u6587\u4ef6\u7f16\u5236\u7684\u6311\u6218\u3001\u5206\u6790\u548c\u4f30\u503c\u7684\u590d\u6742\u6027\u4ee5\u53ca\u6240\u6d89\u53ca\u7684\u8d22\u52a1\u548c\u6cd5\u5f8b\u98ce\u9669\u4e4b\u540e\uff0c\u663e\u800c\u6613\u89c1\u7684\u662f\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u81ea\u6211\u5408\u89c4\u662f\u4e00\u9879\u5de8\u5927\u7684\u8d1f\u62c5\uff0c\u5f88\u5bb9\u6613\u5bfc\u81f4\u4ee3\u4ef7\u9ad8\u6602\u7684\u9519\u8bef\u3002\u4e3a\u4e86\u4ece\u88ab\u52a8\u5e94\u5bf9\u8f6c\u53d8\u4e3a\u4e3b\u52a8\u7ba1\u7406\u98ce\u9669\u5e76\u786e\u4fdd\u5408\u6cd5\u6027\uff0c\u4f01\u4e1a\u9700\u8981\u4e00\u4e2a\u4e13\u4e1a\u7684\u6218\u7565\u89e3\u51b3\u65b9\u6848\u3002\u56e0\u6b64\uff0c\u5bfb\u6c42\u7a0e\u52a1\u548c\u5ba1\u8ba1\u9886\u57df\u4e13\u5bb6\u7684\u652f\u6301\u81f3\u5173\u91cd\u8981\uff0c\u5c24\u5176\u662f\u5728\u5173\u8054\u65b9\u4ea4\u6613\u9886\u57df\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_Lua_chon_uy_tin_ve_giao_dich_lien_ket\"><\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff1a\u8054\u76df\u4ea4\u6613\u7684\u53ef\u9760\u9009\u62e9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u5173\u8054\u4ea4\u6613\u81ea\u884c\u5408\u89c4\u8fc7\u7a0b\u4e2d\uff0c\u7531\u4e8e\u8d2d\u4e70\u5bf9\u6bd4\u6570\u636e\u6210\u672c\u9ad8\u3001\u4e13\u4e1a\u4eba\u5458\u7f3a\u4e4f\u3001\u5b58\u5728\u88ab\u68c0\u67e5\u9a73\u56de\u7684\u98ce\u9669\u7b49\u56e0\u7d20\uff0c\u5f80\u5f80\u5904\u4e8e\u88ab\u52a8\u3001\u6613\u51fa\u9519\u7684\u5883\u5730\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 \u4f1a\u8ba1\u5e08\u7f51\u7edc\u5c06\u5e2e\u52a9\u4f01\u4e1a\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u5907\u5173\u8054\u4ea4\u6613\u62a5\u544a \u2013 \u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u51c6\u5907\u54a8\u8be2 \u2013 \u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u51c6\u5907\u54a8\u8be2<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u5ba1\u67e5\u670d\u52a1 \u2013 \u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u5ba1\u67e5\u670d\u52a1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee3\u8868\u5e76\u652f\u6301\u60a8\u7684\u4f01\u4e1a\u8fdb\u884c\u8f6c\u8ba9\u5b9a\u4ef7\u68c0\u67e5\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e0e MAN - \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u5408\u4f5c\uff0c\u4e0d\u4ec5\u80fd\u5e2e\u52a9\u4f01\u4e1a\u8282\u7701\u65f6\u95f4\u548c\u8d44\u6e90\uff0c\u8fd8\u80fd\u83b7\u5f97\u7b26\u5408\u56fd\u9645\u6807\u51c6\u7684\u6df1\u5165\u3001\u6700\u65b0\u7684\u6d1e\u5bdf\u3002\u66f4\u91cd\u8981\u7684\u662f\uff0cMAN - \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u80fd\u591f\u5e2e\u52a9\u4f01\u4e1a\u53ca\u65e9\u8bc6\u522b\u6f5c\u5728\u98ce\u9669\uff0c\u5efa\u7acb\u6709\u6548\u7684\u5173\u8054\u4ea4\u6613\u5408\u89c4\u6d41\u7a0b\uff0c\u5e76\u5728\u7a0e\u52a1\u5ba1\u8ba1\u524d\u5efa\u7acb\u7a33\u56fa\u7684\u6863\u6848\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;\">\u4e0d\u8981\u8ba9\u8054\u76df\u4ea4\u6613\u7684\u590d\u6742\u6027\u963b\u788d\u60a8\u7684\u53d1\u5c55\u3002\u786e\u4fdd\u6bcf\u7b14\u4ea4\u6613\u90fd\u7b26\u5408\u5e02\u573a\u539f\u5219\uff0c\u5728\u4efb\u4f55\u68c0\u67e5\u4e2d\u4fdd\u62a4\u60a8\u7684\u73b0\u91d1\u6d41\u548c\u5546\u4e1a\u58f0\u8a89\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accountant Network \u4ee5\u83b7\u5f97\u53ca\u65f6\u652f\u6301\uff0c\u786e\u4fdd\u60a8\u7684\u8054\u5c5e\u4ea4\u6613\u7cfb\u7edf\u7a33\u56fa\u4e14\u5b89\u5168\uff0c\u514d\u53d7\u6240\u6709\u7a0e\u6536\u63a7\u5236\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 <\/b><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/a><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\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a \/ Zalo: 0903 428 622 (\u989c\u5c0f\u59d0)<\/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\u59d4\u5458\u4f1a\uff1aMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 th\u01b0\u1edbc \u0111o n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi k\u1ef3 h\u1ed9i nh\u1eadp. Khi c\u00e1c quy \u0111\u1ecbnh nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nghi\u00eam ng\u1eb7t, vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2328,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2326","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\/2326","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=2326"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2326\/revisions"}],"predecessor-version":[{"id":2332,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2326\/revisions\/2332"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2328"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}