{"id":2352,"date":"2025-10-12T20:10:23","date_gmt":"2025-10-13T03:10:23","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2352"},"modified":"2025-10-12T20:10:23","modified_gmt":"2025-10-13T03:10:23","slug":"ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/","title":{"rendered":"\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u6709\u5173\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u6587\u4ef6\u54ea\u4e9b\u4fe1\u606f\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5408\u89c4\u5b9a\u4ef7\u6587\u6863 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u8fd9\u5c06\u6210\u4e3a\u6240\u6709\u4f01\u4e1a\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket\/\">\u5173\u8054\u5173\u7cfb<\/a>\u5c24\u5176\u662f\u5728\u7a0e\u52a1\u673a\u5173\u52a0\u5927\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u68c0\u67e5\u548c\u5ba1\u8ba1\u529b\u5ea6\u7684\u80cc\u666f\u4e0b\u3002\u5efa\u7acb\u548c\u7ef4\u62a4\u6807\u51c6\u8bb0\u5f55\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u8bc1\u660e\u5408\u89c4\u6027\u5e76\u907f\u514d\u5904\u7f5a\u98ce\u9669\uff0c\u8fd8\u80fd\u4e3a\u52a0\u5f3a\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\u7684\u58f0\u8a89\u548c\u8d22\u52a1\u900f\u660e\u5ea6\u5960\u5b9a\u57fa\u7840\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket_la_gi\" >\u4ec0\u4e48\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6863\u6848\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#Thanh_phan_chi_tiet_ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket\" >\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6027\u7684\u6863\u6848\u8be6\u7ec6\u7ec4\u6210\u90e8\u5206<\/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\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#Thoi_diem_lap_Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket\" >\u51c6\u5907\u7b26\u5408\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u6587\u4ef6\u7684\u65f6\u95f4<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#Truong_hop_duoc_mien_ke_khai_thi_co_duoc_mien_lap_Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket_hay_khong\" >\u82e5\u8c41\u514d\u7533\u62a5\uff0c\u662f\u5426\u53ef\u8c41\u514d\u51c6\u5907\u7b26\u5408\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u7684\u5377\u5b97\uff1f<\/a><\/li><\/ul><\/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\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#Nghia_vu_luu_tru_va_xuat_trinh_Ho_so_khi_co_quan_thue_yeu_cau\" >\u6709\u4e49\u52a1\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u4fdd\u5b58\u548c\u51fa\u793a\u8bb0\u5f55<\/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\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#_Cac_sai_sot_thuong_gap_trong_lap_Ho_so_xac_dinh_gia_va_cach_khac_phuc\" >\u00a0\u7f16\u5236\u4f30\u4ef7\u6587\u4ef6\u65f6\u5e38\u89c1\u7684\u9519\u8bef\u53ca\u5176\u89e3\u51b3\u65b9\u6cd5<\/a><\/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\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#Doanh_nghiep_co_the_bi_phat_gi_neu_khong_lap_dung_Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket\" >\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u59a5\u5584\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6587\u4ef6\uff0c\u5c06\u9762\u4e34\u54ea\u4e9b\u5904\u7f5a\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-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=\"Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6863\u6848\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u5236\u5b9a\u6863\u6848\u662f\u5173\u8054\u4f01\u4e1a\u4e3a\u8bc1\u660e\u5173\u8054\u65b9\u4e4b\u95f4\u4ea4\u6613\u4ef7\u683c\u7684\u786e\u5b9a\u662f\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u8fdb\u884c\u7684\uff0c\u5373\u4ef7\u683c\u548c\u6761\u4ef6\u5fc5\u987b\u4e0e\u5e02\u573a\u4e0a\u72ec\u7acb\u4ea4\u6613\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u76f8\u5f53\u800c\u5efa\u7acb\u7684\u4e00\u7cfb\u5217\u6587\u4ef6\u3001\u51ed\u8bc1\u3001\u6570\u636e\u548c\u5206\u6790\u8d44\u6599\u7684\u96c6\u5408\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e <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>\u5173\u8054\u4ea4\u6613\u5408\u89c4\u5b9a\u4ef7\u5377\u5b97\u662f\u91cd\u8981\u7684\u6cd5\u5f8b\u4f9d\u636e\uff0c\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc1\u660e\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5408\u7406\u6027\u548c\u8bda\u5b9e\u6027\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u964d\u4f4e\u56e0\u6d89\u5acc\u8f6c\u8ba9\u5b9a\u4ef7\u800c\u88ab\u7a0e\u52a1\u673a\u5173\u8c03\u6574\u6216\u5f81\u6536\u7684\u98ce\u9669\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u9075\u5b88\u5173\u8054\u4ea4\u6613\u7684\u7a0e\u52a1\u7ba1\u7406\u89c4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6863\u6848\u7531\u4e09\u4e2a\u4e3b\u8981\u90e8\u5206\u7ec4\u6210\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-local-file\/\">\u672c\u5730\u6587\u4ef6<\/a>\uff1a\u63cf\u8ff0\u8d8a\u5357\u4f01\u4e1a\u7684\u8fd0\u8425\u60c5\u51b5\uff0c\u5206\u6790\u5176\u529f\u80fd\u3001\u8d44\u4ea7\u3001\u98ce\u9669\u548c\u4f30\u503c\u65b9\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\">\u4e3b\u6587\u4ef6<\/a>\uff1a\u4ecb\u7ecd\u516c\u53f8\u7ed3\u6784\u3001\u4ef7\u503c\u94fe\u6218\u7565\u548c\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\">\u56fd\u522b\u62a5\u544a (CbCR)<\/a>\uff1a\u8de8\u56fd\u516c\u53f8\u6309\u56fd\u5bb6\u5206\u914d\u6536\u5165\u3001\u7a0e\u6536\u548c\u8fd0\u8425\u7684\u62a5\u544a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6863\u6848\u662f\u5e2e\u52a9\u4f01\u4e1a\u4fdd\u969c\u900f\u660e\u5ea6\u3001\u9632\u8303\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u3001\u5c55\u793a\u7b26\u5408\u56fd\u9645\u6807\u51c6\u7684\u7ba1\u7406\u80fd\u529b\u7684\u201c\u7a0e\u76fe\u201d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_phan_chi_tiet_ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket\"><\/span><b>\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6027\u7684\u6863\u6848\u8be6\u7ec6\u7ec4\u6210\u90e8\u5206<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c18\u6761\u7b2c4\u6b3e\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u5728\u7533\u62a5\u548c\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u9762\u7684\u6743\u5229\u548c\u4e49\u52a1\uff1a<\/span><\/p>\n<figure id=\"attachment_2354\" aria-describedby=\"caption-attachment-2354\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2354\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thanh-phan-chi-tiet-ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"Th\u00e0nh ph\u1ea7n chi ti\u1ebft h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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\/Thanh-phan-chi-tiet-ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thanh-phan-chi-tiet-ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thanh-phan-chi-tiet-ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thanh-phan-chi-tiet-ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thanh-phan-chi-tiet-ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2354\" class=\"wp-caption-text\">\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6027\u7684\u6863\u6848\u8be6\u7ec6\u7ec4\u6210\u90e8\u5206<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u201c\u7eb3\u7a0e\u4eba\u6709\u8d23\u4efb\u4fdd\u5b58\u5e76\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\uff0c\u5176\u4e2d\u5305\u62ec\u4fe1\u606f\u3001\u6587\u4ef6\u548c\u51ed\u8bc1\u6570\u636e\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u9644\u5f55\u4e00\u6240\u5217\u7684\u5173\u8054\u65b9\u53ca\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u6863\u6848\uff08\u5730\u65b9\u6863\u6848\uff09\u662f\u7eb3\u7a0e\u4eba\u6839\u636e\u672c\u6761\u4f8b\u9644\u4ef6\u4e8c\u89c4\u5b9a\u7684\u8d44\u6599\u548c\u6587\u4ef6\u5185\u5bb9\u6e05\u5355\uff0c\u5728\u7eb3\u7a0e\u4eba\u603b\u90e8\u5efa\u7acb\u5e76\u4fdd\u5b58\u7684\u5173\u8054\u4ea4\u6613\u3001\u4ea4\u6613\u653f\u7b56\u548c\u5b9a\u4ef7\u65b9\u6cd5\u7b49\u8d44\u6599\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u4f53\u6587\u4ef6\u662f\u6839\u636e\u672c\u6cd5\u4ee4\u9644\u5f55\u4e09\u89c4\u5b9a\u7684\u4fe1\u606f\u548c\u6587\u4ef6\u5185\u5bb9\u6e05\u5355\uff0c\u8f7d\u660e\u8de8\u56fd\u516c\u53f8\u7ecf\u8425\u6d3b\u52a8\u7684\u4fe1\u606f\u3001\u786e\u5b9a\u96c6\u56e2\u5168\u7403\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u653f\u7b56\u548c\u65b9\u6cd5\u3001\u6536\u5165\u5206\u914d\u653f\u7b56\u4ee5\u53ca\u96c6\u56e2\u4ef7\u503c\u94fe\u4e2d\u6d3b\u52a8\u548c\u804c\u80fd\u7684\u5206\u914d\u60c5\u51b5\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u6cd5\u4ee4\u9881\u5e03\u7684\u672c\u6761\u7b2c5\u6b3e\u548c\u9644\u5f55IV\u89c4\u5b9a\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u7684\u5168\u56fd\u5229\u6da6\u7387\u62a5\u544a\uff08CbCR\uff09\u3002\u201d\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u5145\u5206\u8bc6\u522b\u5168\u56fd\u6027\u8bb0\u5f55\u3001\u5168\u7403\u6027\u8bb0\u5f55\u548c\u5206\u56fd\u5229\u6da6\u62a5\u544a\u4e09\u7c7b\u5173\u8054\u4ea4\u6613\u5408\u89c4\u8bb0\u5f55\u540e\uff0c\u9700\u8981\u7279\u522b\u5173\u6ce8\u8bb0\u5f55\u7684\u51c6\u5907\u548c\u4fdd\u5b58\u65f6\u95f4\uff0c\u56e0\u4e3a\u8fd9\u662f\u51b3\u5b9a\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u548c\u5ba1\u8ba1\u65f6\u8bb0\u5f55\u6709\u6548\u6027\u548c\u5e94\u5bf9\u80fd\u529b\u7684\u91cd\u8981\u56e0\u7d20\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket\"><\/span><b>\u51c6\u5907\u7b26\u5408\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u6587\u4ef6\u7684\u65f6\u95f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c18\u6761\u7b2c6\u6b3e\u89c4\u5b9a\uff0c\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u51c6\u5907\u65f6\u95f4\u89c4\u5b9a\u5982\u4e0b\uff1a\u00a0<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6863\u6848\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\u7533\u62a5\u524d\u7f16\u5236\uff0c\u5e94\u5f53\u59a5\u5584\u4fdd\u7ba1\uff0c\u5e76\u6839\u636e\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u62a5\u9001\u3002\u7a0e\u52a1\u673a\u5173\u5bf9\u7eb3\u7a0e\u4eba\u8fdb\u884c\u68c0\u67e5\u3001\u5ba1\u6838\u65f6\uff0c\u300a\u68c0\u67e5\u6cd5\u300b\u89c4\u5b9a\u7684\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6863\u6848\u62a5\u9001\u671f\u9650\u4e3a\u6536\u5230\u4fe1\u606f\u62a5\u9001\u8bf7\u6c42\u4e4b\u65f6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u8d44\u6599\u7b26\u5408\u7a0e\u6536\u5f81\u7ba1\u6cd5\u7684\u89c4\u5b9a\uff0c\u5e76\u7b26\u5408\u7eb3\u7a0e\u4eba\u6839\u636e\u7a0e\u6536\u5f81\u7ba1\u6cd5\u7684\u89c4\u5b9a\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u7684\u4fe1\u606f\u3001\u6587\u4ef6\u548c\u8bc1\u660e\u3002\u7528\u4e8e\u5206\u6790\u3001\u6bd4\u8f83\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6570\u636e\u3001\u6587\u4ef6\u548c\u7eb8\u5f20\u5fc5\u987b\u660e\u786e\u8bf4\u660e\u5176\u6765\u6e90\u3002\u5982\u679c\u72ec\u7acb\u53ef\u6bd4\u5b9e\u4f53\u7684\u6570\u636e\u662f\u4f1a\u8ba1\u6570\u636e\uff0c\u7eb3\u7a0e\u4eba\u6709\u8d23\u4efb\u4ee5\u7535\u5b50\u8868\u683c\u5f62\u5f0f\u4fdd\u5b58\u5e76\u4ee5\u7535\u5b50\u526f\u672c\u5f62\u5f0f\u63d0\u4f9b\u7ed9\u7a0e\u52a1\u673a\u5173\u3002<\/span><\/p>\n<p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u56fe\u4e66\u9986\u00a0<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_ke_khai_thi_co_duoc_mien_lap_Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket_hay_khong\"><\/span><b>\u82e5\u8c41\u514d\u7533\u62a5\uff0c\u662f\u5426\u53ef\u8c41\u514d\u51c6\u5907\u7b26\u5408\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u7684\u5377\u5b97\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7eb3\u7a0e\u4eba\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 19 \u6761\u7b2c 1 \u6b3e\u89c4\u5b9a\u514d\u4e8e\u7533\u62a5\u548c\u51c6\u5907\u7b26\u5408\u5173\u8054\u4ea4\u6613\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u51b5\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u7eb3\u7a0e\u4eba\u53ef\u514d\u4e8e\u7f16\u5236\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u540c\u65f6\u53d1\u5e03\u7684\u9644\u5f55\u4e00\u7b2c\u4e09\u8282\u548c\u7b2c\u56db\u8282\u4e2d\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u5e76\u4e14\u5982\u679c\u4ec5\u4e0e\u4f5c\u4e3a\u8d8a\u5357\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u7684\u5173\u8054\u65b9\u53d1\u751f\u4ea4\u6613\uff0c\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u5bf9\u7eb3\u7a0e\u4eba\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u5e76\u4e14\u5728\u7eb3\u7a0e\u671f\u95f4\u6ca1\u6709\u4efb\u4f55\u4e00\u65b9\u6709\u6743\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\uff0c\u5219\u7eb3\u7a0e\u4eba\u53ef\u514d\u4e8e\u6309\u7167\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u4f46\u5fc5\u987b\u5728\u9644\u5f55\u4e00\u7b2c\u4e00\u8282\u548c\u7b2c\u4e8c\u8282\u4e2d\u58f0\u660e\u8c41\u514d\u4f9d\u636e\u3002\u201d\u201d<\/span><\/p>\n<p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/span><\/a><\/p>\n<p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"><span style=\"font-weight: 400;\">\u514d\u4e8e\u7533\u62a5\u53ca\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u4e66\u7684\u60c5\u51b5<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_luu_tru_va_xuat_trinh_Ho_so_khi_co_quan_thue_yeu_cau\"><\/span><b>\u6709\u4e49\u52a1\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u4fdd\u5b58\u548c\u51fa\u793a\u8bb0\u5f55<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u5b8c\u6210\u4e09\u5957\u8d44\u6599\uff08\u5168\u56fd\u6027\u8d44\u6599\u3001\u5168\u7403\u6027\u8d44\u6599\u3001\u5206\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff09\u540e\uff0c\u987b\u5728\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u548c\u6c47\u7b97\u6e05\u7f34\u524d\u51c6\u5907\u597d\uff0c\u4ee5\u4fbf\u5728\u6c47\u7b97\u6e05\u7f34\u548c\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u65f6\u4f5c\u4e3a\u8bf4\u660e\u548c\u6bd4\u5bf9\u7684\u4f9d\u636e\u3002\u00a0<\/span><\/p>\n<figure id=\"attachment_2355\" aria-describedby=\"caption-attachment-2355\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2355\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghia-vu-luu-tru-va-xuat-trinh-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-khi-co-quan-thue-yeu-cau.jpg\" alt=\"Ngh\u0129a v\u1ee5 l\u01b0u tr\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghia-vu-luu-tru-va-xuat-trinh-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-khi-co-quan-thue-yeu-cau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghia-vu-luu-tru-va-xuat-trinh-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-khi-co-quan-thue-yeu-cau-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghia-vu-luu-tru-va-xuat-trinh-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-khi-co-quan-thue-yeu-cau-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghia-vu-luu-tru-va-xuat-trinh-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-khi-co-quan-thue-yeu-cau-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghia-vu-luu-tru-va-xuat-trinh-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-khi-co-quan-thue-yeu-cau-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2355\" class=\"wp-caption-text\">\u6709\u4e49\u52a1\u4fdd\u5b58\u5e76\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6587\u4ef6<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5f53\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u5728\u6536\u5230\u8981\u6c42\u4e4b\u65e5\u8d7730\u4e2a\u5de5\u4f5c\u65e5\u5185\u63d0\u4f9b\u76f8\u5173\u6587\u4ef6\uff08\u6cd5\u5f8b\u53e6\u6709\u89c4\u5b9a\u6216\u53cc\u65b9\u6709\u5408\u7406\u5ef6\u671f\u534f\u8bae\u7684\u9664\u5916\uff09\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u9664\u4e86\u5728\u7ed3\u7b97\u524d\u51c6\u5907\u597d\u76f8\u5173\u6587\u4ef6\u5916\uff0c\u8fd8\u9700\u8981\u786e\u4fdd\u572830\u5929\u5185\u6587\u4ef6\u59cb\u7ec8\u5904\u4e8e\u201c\u51c6\u5907\u5c31\u7eea\u201d\u72b6\u6001\u3002<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u6863\u6848\u51c6\u5907\u53ca\u63d0\u4ea4\u65f6\u95f4<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4fdd\u5b58\u5173\u8054\u4ea4\u6613\u5408\u89c4\u6587\u4ef6\u7684\u95ee\u9898\uff0c\u786e\u8ba4\u7eb3\u7a0e\u4eba\u6709\u8d23\u4efb\u6839\u636e\u7a0e\u6536\u5f81\u7ba1\u6cd5\u7684\u89c4\u5b9a\u4fdd\u5b58\u548c\u63d0\u4f9b\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u3002\u540c\u65f6\uff0c\u7528\u4f5c\u5206\u6790\u4f9d\u636e\u7684\u6587\u4ef6\u6216\u6570\u636e\u5fc5\u987b\u660e\u786e\u8bf4\u660e\u5176\u6765\u6e90\u3002\u5b9e\u9645\u5e94\u7528\u8868\u660e\uff0c\u7528\u4e8e\u7f16\u5236\u6587\u4ef6\uff08\u5c24\u5176\u662f\u4f1a\u8ba1\u51ed\u8bc1\u3001\u8d22\u52a1\u62a5\u8868\u3001\u804c\u80fd-\u8d44\u4ea7-\u98ce\u9669\u5206\u6790\u8868\uff09\u7684\u6587\u4ef6\u3001\u62a5\u544a\u548c\u7535\u5b50\u8868\u683c\u9700\u8981\u6839\u636e\u4f1a\u8ba1\u548c\u53d1\u7968\u6cd5\u7684\u89c4\u5b9a\u8fdb\u884c\u4fdd\u5b58\uff0c\u7528\u4e8e\u8bb0\u8d26\u548c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u7684\u6587\u4ef6\u901a\u5e38\u81f3\u5c11\u4fdd\u5b5810\u5e74\uff08\u9664\u975e\u53e6\u6709\u89c4\u5b9a\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u7a0e\u52a1\u7a3d\u67e5\u548c\u5ba1\u67e5\u5de5\u4f5c\u987a\u5229\u8fdb\u884c\uff0c\u4f01\u4e1a\u5e94\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u8d22\u653f\u5e74\u5ea6\u5468\u671f\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u6bd4\u8f83\u6570\u636e\uff08\u5982\u679c\u72ec\u7acb\u6bd4\u8f83\u6570\u636e\u662f\u4f1a\u8ba1\u6570\u636e\uff09\u7684\u8f6f\u62f7\u8d1d\u4ee5\u7535\u5b50\u8868\u683c\u683c\u5f0f\u4fdd\u5b58\uff0c\u4ee5\u4fbf\u4e8e\u53c2\u8003\u548c\u9a8c\u8bc1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u660e\u786e\u8bf4\u660e\u6bcf\u4e2a\u53c2\u8003\u6570\u636e\u7684\u6765\u6e90\u3001\u65e5\u671f\u548c\u66f4\u6b63\u65b9\u6cd5\uff08\u53ef\u6839\u636e\u8981\u6c42\u6f84\u6e05\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u4f01\u4e1a\u6309\u65f6\u51c6\u5907\u4e86\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6587\u4ef6\uff0c\u4fdd\u6301\u6587\u4ef6\u5404\u90e8\u5206\u4e4b\u95f4\u7684\u51c6\u786e\u6027\u548c\u4e00\u81f4\u6027\u4ecd\u7136\u662f\u4e00\u9879\u5de8\u5927\u7684\u6311\u6218\u3002\u7a0e\u52a1\u68c0\u67e5\u7684\u5b9e\u8df5\u7ecf\u9a8c\u8868\u660e\uff0c\u8bb8\u591a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u5728\u7f16\u5236\u6216\u5206\u6790\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6587\u4ef6\u7684\u8fc7\u7a0b\u4e2d\uff0c\u4ecd\u7136\u4f1a\u56e0\u4e3a\u4e00\u4e9b\u770b\u4f3c\u5fae\u5c0f\u7684\u9519\u8bef\u800c\u5bfc\u81f4\u8f6c\u8ba9\u4ef7\u683c\u88ab\u8c03\u6574\u3002\u8ba9\u6211\u4eec\u56de\u987e\u4e00\u4e0b\u5e38\u89c1\u7684\u9519\u8bef\u4ee5\u53ca\u6709\u6548\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u4ee5\u786e\u4fdd\u6587\u4ef6\u771f\u6b63\u7b26\u5408\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6807\u51c6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"_Cac_sai_sot_thuong_gap_trong_lap_Ho_so_xac_dinh_gia_va_cach_khac_phuc\"><\/span><b>\u00a0\u7f16\u5236\u4f30\u4ef7\u6587\u4ef6\u65f6\u5e38\u89c1\u7684\u9519\u8bef\u53ca\u5176\u89e3\u51b3\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b9e\u8df5\u7ecf\u9a8c\u8868\u660e\uff0c\u5c3d\u7ba1\u4f01\u4e1a\u5df2\u6309\u65f6\u5b8c\u6210\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u7533\u62a5\u6750\u6599\u7684\u51c6\u5907\uff0c\u4f46\u4ecd\u6709\u4e0d\u5c11\u7533\u62a5\u6750\u6599\u56e0\u7ed3\u6784\u3001\u903b\u8f91\u6027\u53ca\u6570\u636e\u652f\u6491\u4e0d\u8db3\u800c\u88ab\u7a0e\u52a1\u673a\u5173\u62d2\u7edd\u53d7\u7406\u3002\u4e3a\u5e2e\u52a9\u4f01\u4e1a\u53ca\u65e9\u8bc6\u522b\u98ce\u9669\uff0c\u5e76\u6309\u7167\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u8981\u6c42\u5b8c\u6210\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u7533\u62a5\u6750\u6599\uff0c\u4ee5\u4e0b\u603b\u7ed3\u4e86\u5e38\u89c1\u9519\u8bef\u53ca\u89e3\u51b3\u65b9\u6cd5\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b> <span style=\"font-weight: 400;\">\u5e38\u89c1\u9519\u8bef\u603b\u7ed3\u53ca\u89e3\u51b3\u65b9\u6cd5<\/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>\u5e38\u89c1\u9519\u8bef\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5f71\u54cd\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u89e3\u51b3\u65b9\u6848<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u63d0\u4ea4\u6700\u7ec8\u7ed3\u7b97\u540e\u518d\u51c6\u5907\u6587\u4ef6\uff0c\u6216\u8005\u4ec5\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u51c6\u5907\u201c\u6b63\u5f0f\u6587\u4ef6\u201d\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u672a\u80fd\u6309\u65f6\u8bc1\u660e\u5408\u89c4\u7684\u4f01\u4e1a\u53ef\u80fd\u4f1a\u53d7\u5230\u5904\u7f5a\u6216\u91cd\u65b0\u5b9a\u4ef7\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u51c6\u5907\u5b9a\u671f\u8bb0\u5f55\uff0c\u5728\u7a0e\u52a1\u7ed3\u7b97\u524d\u5b8c\u6210\uff1b\u4fdd\u5b58\u539f\u4ef6\u548c\u6458\u8981\u526f\u672c\u4ee5\u5907\u63d0\u4ea4\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e0d\u8981\u4ee5\u53ef\u5904\u7406\u7684\u5f62\u5f0f\u5b58\u50a8\u6e90\u6570\u636e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7ed9\u7a0e\u52a1\u673a\u5173\u6838\u67e5\u6570\u636e\u5e26\u6765\u56f0\u96be\uff0c\u5ef6\u957f\u68c0\u67e5\u65f6\u95f4\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u89c4\u8303\u6570\u636e\uff0c\u660e\u786e\u6807\u6ce8\u6570\u636e\u6765\u6e90\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56fd\u5bb6\u6982\u51b5\u3001\u5168\u7403\u6982\u51b5\u548c\u56fd\u522b\u62a5\u544a\u4e4b\u95f4\u7f3a\u4e4f\u4e00\u81f4\u6027\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u964d\u4f4e\u8bb0\u5f55\u7684\u53ef\u9760\u6027\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u8ba4\u4e3a\u8bb0\u5f55\u65e0\u6548\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5efa\u7acb\u5f52\u6863\u524d\u4f1a\u8ba1\u7cfb\u7edf\u548c\u516c\u53f8\u6570\u636e\u7684\u4ea4\u53c9\u5f52\u6863\u548c\u540c\u6b65\u6d41\u7a0b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8ff0\u9519\u8bef\u5f80\u5f80\u6e90\u4e8e\u7f3a\u4e4f\u7cfb\u7edf\u7684\u8bb0\u5f55\u7ba1\u7406\u6d41\u7a0b\uff0c\u4ee5\u53ca\u5bf9\u6570\u636e\u4e00\u81f4\u6027\u91cd\u8981\u6027\u7684\u8ba4\u8bc6\u4e0d\u8db3\u3002\u4e3b\u52a8\u5ba1\u67e5\u3001\u89c4\u8303\u548c\u4fdd\u5b58\u5b9a\u671f\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u8bb0\u5f55\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u6ee1\u8db3\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u8981\u6c42\uff0c\u8fd8\u80fd\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\uff0c\u63d0\u9ad8\u5185\u90e8\u8d22\u52a1\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_the_bi_phat_gi_neu_khong_lap_dung_Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket\"><\/span><b>\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u59a5\u5584\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6587\u4ef6\uff0c\u5c06\u9762\u4e34\u54ea\u4e9b\u5904\u7f5a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u672a\u51c6\u5907\u6216\u8005\u4e0d\u5b8c\u6574\u51c6\u5907\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6863\u6848\uff0c\u751a\u81f3\u903e\u671f\u63d0\u4ea4\uff0c\u5b58\u5728\u5077\u7a0e\u6f0f\u7a0e\u884c\u4e3a\u7684\uff0c\u53ef\u80fd\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3001\u7a0e\u52a1\u673a\u5173\u6838\u5b9a\uff0c\u751a\u81f3\u8ffd\u7a76\u5211\u4e8b\u8d23\u4efb\u3002<\/span><\/p>\n<figure id=\"attachment_2356\" aria-describedby=\"caption-attachment-2356\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2356\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-co-the-bi-phat-neu-khong-lap-dung-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t n\u1ebfu kh\u00f4ng l\u1eadp \u0111\u00fang H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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-co-the-bi-phat-neu-khong-lap-dung-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-co-the-bi-phat-neu-khong-lap-dung-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-co-the-bi-phat-neu-khong-lap-dung-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-co-the-bi-phat-neu-khong-lap-dung-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-co-the-bi-phat-neu-khong-lap-dung-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2356\" class=\"wp-caption-text\">\u5982\u679c\u4f01\u4e1a\u6ca1\u6709\u59a5\u5584\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6587\u4ef6\uff0c\u53ef\u80fd\u4f1a\u88ab\u7f5a\u6b3e\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u6309\u65f6\u63d0\u4ea4\u7533\u8bf7\uff1a\u7ec4\u7ec7\u5c06\u88ab\u5904\u4ee5800\u4e07\u81f31500\u4e07\u7684\u7f5a\u6b3e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u62a5\u9519\u8bef\u6216\u5c11\u7f34\u7a0e\u6b3e\uff1a\u53ef\u80fd\u88ab\u5904\u4ee5\u5c11\u7f34\u7a0e\u6b3e20%\u7f5a\u6b3e\uff0c\u5e76\u5904\u4ee50.03%\/\u5929\u7684\u6ede\u7eb3\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b3a\u8bc8\u548c\u9003\u7a0e\u7684\u60c5\u51b5\uff1a\u6839\u636e\u7b2c 166\/2013\/TT-BTC \u53f7\u901a\u77e5\uff0c\u6b3a\u8bc8\u548c\u9003\u7a0e\u884c\u4e3a\uff0c\u5982\u679c\u5177\u5907\u6240\u6709\u8981\u7d20\uff0c\u53ef\u88ab\u5211\u4e8b\u8d77\u8bc9\uff0c\u7f5a\u6b3e\u4e3a\u9003\u7a0e\u91d1\u989d\u7684 3 \u500d\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u7f16\u5236\u3001\u62a5\u9001\u903e\u671f\u6216\u672a\u63d0\u4ea4\u7684\u540e\u679c<\/span><\/a><\/p><\/blockquote>\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;\">\u5c65\u884c\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6587\u4ef6\u7684\u4e49\u52a1\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6ee1\u8db3\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6cd5\u5f8b\u8981\u6c42\uff0c\u4e5f\u662f\u62b5\u5fa1\u7a0e\u52a1\u7a3d\u67e5\u3001\u7a0e\u52a1\u8bc4\u4f30\u548c\u5236\u88c1\u98ce\u9669\u7684\u91cd\u8981\u4fdd\u969c\u3002\u5728\u7a0e\u52a1\u673a\u5173\u65e5\u76ca\u52a0\u5f3a\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u7684\u80cc\u666f\u4e0b\uff0c\u89c4\u8303\u6587\u4ef6\u3001\u4fdd\u5b58\u6e90\u6570\u636e\u5e76\u786e\u4fdd\u62a5\u544a\u4e4b\u95f4\u7684\u4e00\u81f4\u6027\u5bf9\u6240\u6709\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u800c\u8a00\u90fd\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u9519\u8bef\u5e76\u4f18\u5316\u5408\u89c4\u6027\uff0c\u4f01\u4e1a\u5e94\u4e3b\u52a8\u5b9a\u671f\u5ba1\u67e5\u6587\u4ef6\uff0c\u6216\u4e0e\u4e13\u95e8\u4ece\u4e8b\u5173\u8054\u4ea4\u6613\u7684\u54a8\u8be2\u673a\u6784\u5408\u4f5c\u3002MAN - Master Accountant Network \u62e5\u6709\u4e30\u5bcc\u7684\u8d8a\u5357\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u670d\u52a1\u7ecf\u9a8c\uff0c\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u6784\u5efa\u3001\u5ba1\u67e5\u548c\u6807\u51c6\u5316\u7528\u4e8e\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u6027\u7684\u6587\u4ef6\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u4efb\u4f55\u7a0e\u52a1\u68c0\u67e5\u524d\u611f\u5230\u5b89\u5fc3\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>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111ang tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra, thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 l\u01b0u [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2353,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2352","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\/2352","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=2352"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2352\/revisions"}],"predecessor-version":[{"id":2357,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2352\/revisions\/2357"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2353"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}