{"id":2411,"date":"2025-10-27T18:29:35","date_gmt":"2025-10-28T01:29:35","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2411"},"modified":"2025-10-27T18:29:35","modified_gmt":"2025-10-28T01:29:35","slug":"hoan-thue-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-giao-dich-lien-ket\/","title":{"rendered":"\u76f8\u5173\u4ea4\u6613\u9000\u7a0e\uff1a\u4f01\u4e1a\u6709\u673a\u4f1a\u4ece\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e2d\u6536\u56de\u6570\u5341\u4ebf\u8d8a\u5357\u76fe"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u9000\u7a0e <\/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;\"> 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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\/hoan-thue-giao-dich-lien-ket\/#Thuc_trang_doanh_nghiep_bi_%E2%80%9Cdanh_thue_chong_thue%E2%80%9D_khi_co_giao_dich_lien_ket\" >\u4f01\u4e1a\u5728\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\u65f6\uff0c\u9762\u4e34\u201c\u53cc\u91cd\u5f81\u7a0e\u201d\u7684\u73b0\u5b9e\u60c5\u51b5<\/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\/hoan-thue-giao-dich-lien-ket\/#Nguyen_nhan_phap_ly_va_thuc_tien_dan_toi_tinh_trang_nay\" >\u5bfc\u81f4\u8fd9\u79cd\u60c5\u51b5\u7684\u6cd5\u5f8b\u548c\u5b9e\u9645\u539f\u56e0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-giao-dich-lien-ket\/#Quy_dinh_ve_chi_phi_lai_vay_va_cong_thuc_khong_che_Nghi_dinh_1322020\" >\u5173\u4e8e\u5229\u606f\u652f\u51fa\u548c\u63a7\u5236\u516c\u5f0f\u7684\u89c4\u5b9a \u7b2c132\/2020\u53f7\u6cd5\u4ee4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-giao-dich-lien-ket\/#Thieu_minh_bach_xac_dinh_%E2%80%9Cben_lien_ket%E2%80%9D_va_gia_giao_dich\" >\u5728\u8bc6\u522b\u201c\u5173\u8054\u65b9\u201d\u548c\u4ea4\u6613\u4ef7\u683c\u65b9\u9762\u7f3a\u4e4f\u900f\u660e\u5ea6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-giao-dich-lien-ket\/#Sua_doi_hoi_to_quy_dinh\" >\u4fee\u6b63\u6848\uff0c\u8ffd\u6eaf\u6027\u6cd5\u89c4\u00a0<\/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\/hoan-thue-giao-dich-lien-ket\/#Dieu_kien_de_duoc_hoan_thue_giao_dich_lien_ket\" >\u76f8\u5173\u4ea4\u6613\u7a0e\u9000\u7a0e\u6761\u4ef6<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-giao-dich-lien-ket\/#Da_nop_thue_trong_cac_ky_2017%E2%80%932018\" >2017-2018\u5e74\u5ea6\u7f34\u7eb3\u7684\u7a0e\u6b3e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-giao-dich-lien-ket\/#Co_giao_dich_lien_ket_lien_quan\" >\u5b58\u5728\u76f8\u5173\u4ea4\u6613<\/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\/hoan-thue-giao-dich-lien-ket\/#Dap_ung_%E2%80%9Cquy_dinh_hoi_to%E2%80%9D_hoac_co_so_phap_ly_cho_hoan\" >\u6ee1\u8db3\u201c\u8ffd\u6eaf\u8981\u6c42\u201d\u6216\u6cd5\u5f8b\u4f9d\u636e<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-giao-dich-lien-ket\/#Quy_trinh_thuc_hien_hoan_thue_giao_dich_lien_ket\" >\u76f8\u5173\u4ea4\u6613\u9000\u7a0e\u5b9e\u65bd\u7a0b\u5e8f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-giao-dich-lien-ket\/#Buoc_1_Ra_soat_toan_bo_giao_dich_lien_ket_giai_doan_2017_%E2%80%93_2018\" >\u7b2c\u4e00\u6b65\uff1a\u5ba1\u67e52017\u5e74\u81f32018\u5e74\u671f\u95f4\u7684\u6240\u6709\u76f8\u5173\u4ea4\u6613<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-giao-dich-lien-ket\/#Buoc_2_Kiem_tra_chi_phi_lai_vay_va_ty_le_duoc_tru\" >\u7b2c\u4e8c\u6b65\uff1a\u68c0\u67e5\u5229\u606f\u652f\u51fa\u548c\u53ef\u62b5\u6263\u767e\u5206\u6bd4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-giao-dich-lien-ket\/#Buoc_3_Lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u6b65\u9aa4 3\uff1a\u51c6\u5907\u4e00\u4efd\u6587\u4ef6\uff0c\u4ee5\u786e\u5b9a\u76f8\u5173\u4ea4\u6613\u7684\u4ef7\u683c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-giao-dich-lien-ket\/#Buoc_4_Nop_ho_so_va_ghi_nhan_hoan_thue_giao_dich_lien_ket\" >\u7b2c\u56db\u6b65\uff1a\u63d0\u4ea4\u7533\u8bf7\u5e76\u8bb0\u5f55\u76f8\u5173\u4ea4\u6613\u9000\u7a0e<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/hoan-thue-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><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hoan_thue_giao_dich_lien_ket_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\u9000\u7a0e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u9000\u7a0e\u662f\u6307\u7a0e\u52a1\u673a\u5173\u9000\u8fd8\u4f01\u4e1a\u56e0\u5148\u524d\u671f\u95f4\u9519\u8bef\u9002\u7528\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u800c\u591a\u7f34\u6216\u88ab\u9ad8\u4f30\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u7b80\u800c\u8a00\u4e4b\uff0c\u5f53\u7ba1\u7406\u673a\u6784\u8ba4\u5b9a\u6210\u672c\u63a7\u5236\uff08\u5c24\u5176\u662f\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u5229\u606f\u652f\u51fa\uff09\u4e0e\u5b9e\u9645\u60c5\u51b5\u4e0d\u7b26\u6216\u653f\u7b56\u5df2\u53d1\u751f\u53d8\u66f4\u65f6\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u9000\u8fd8\u7ed9\u4f01\u4e1a\u7684\u7a0e\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e <\/span><a href=\"https:\/\/chinhphu.vn\/default.aspx?pageid=27160&amp;docid=188522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u540e\u6765 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u4e0a\u9650\u4e3a301TP3\u4e07\u4ebf\u8d8a\u5357\u76feEBITDA\u3002\u7136\u800c\uff0c\u57282017-2018\u5e74\u671f\u95f4\uff0c\u8bb8\u591a\u4f01\u4e1a\u7531\u4e8e\u8fd9\u9879\u89c4\u5b9a\u800c\u88ab\u5f81\u6536\u4e86\u9ad8\u4e8e\u5b9e\u9645\u6c34\u5e73\u7684\u7a0e\u6b3e\u3002\u7ecf\u5ba1\u67e5\uff0c\u653f\u5e9c\u548c\u8d22\u653f\u90e8\u5141\u8bb8\u8ffd\u6eaf\u6027\u5730\u9000\u8fd8\u591a\u7f34\u7684\u7a0e\u6b3e\uff0c\u6d89\u53ca1000\u591a\u5bb6\u4f01\u4e1a\uff0c\u9884\u8ba1\u9000\u7a0e\u91d1\u989d\u8fd15\u4e07\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u9000\u7a0e\u4e0d\u4ec5\u662f\u4e00\u9879\u652f\u6301\u4f01\u4e1a\u7684\u8d22\u52a1\u653f\u7b56\uff0c\u800c\u4e14\u4e5f\u662f\u6839\u636e\u56fd\u9645\u6807\u51c6\uff08BEPS \u548c OECD\uff09\u786e\u4fdd\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u4e2d\u7684\u7a0e\u6536\u516c\u5e73\u6027\u548c\u900f\u660e\u5ea6\u7684\u5fc5\u8981\u8c03\u6574\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_duoc_hoan_thue_giao_dich_lien_ket\"><\/span><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u53ef\u4ee5\u83b7\u5f97\u9000\u7a0e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u9000\u7a0e\u662f\u6307\u7a0e\u52a1\u673a\u5173\u9000\u8fd8\u4f01\u4e1a\u56e0\u9002\u7528\u5173\u8054\u65b9\u4ea4\u6613\uff08\u7279\u522b\u662f\u4e0e\u5229\u606f\u652f\u51fa\u76f8\u5173\u7684\uff09\u6cd5\u89c4\u800c\u591a\u7f34\u6216\u9519\u8bef\u8ba1\u7b97\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u91d1\u989d\u3002\u56fd\u5bb6\u51b3\u5b9a\u5411\u4f01\u4e1a\u9000\u7a0e\u7684\u4e3b\u8981\u539f\u56e0\u6709\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chinh_sach_van_ban_huong_dan_duoc_sua_doi_hoac_hoi_to\"><\/span><b>\u4fee\u8ba2\u6216\u8ffd\u6eaf\u6027\u653f\u7b56\u548c\u6307\u5bfc\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5f53\u56fd\u5bb6\u673a\u5173\u4fee\u6539\u6307\u5bfc\u6587\u4ef6\u6216\u9881\u5e03\u6cd5\u4ee4\u5141\u8bb8\u67d0\u4e9b\u6cd5\u89c4\u8ffd\u6eaf\u9002\u7528\u65f6\uff0c\u5df2\u6309\u7167\u65e7\u89c4\u5b9a\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4f01\u4e1a\u53ef\u4ee5\u83b7\u5f97\u591a\u7f34\u7a0e\u6b3e\u7684\u9000\u6b3e\u3002\u00a0<\/span><\/p>\n<p><b>\u4f8b\u5982<\/b><span style=\"font-weight: 400;\">\uff1a\u8981\u6c42\u5ba1\u67e5\u5e76\u8ffd\u6eaf\u652f\u4ed8 2017-2018 \u5e74\u7684\u5229\u606f\u652f\u51fa\uff0c\u5bfc\u81f4\u51b3\u5b9a\u5411 1000 \u591a\u5bb6\u4f01\u4e1a\u9000\u8fd8\u8fd1 48750 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_lai_ban_chat_giao_dich_lien_ket_nguyen_tac_giao_dich_doc_lap\"><\/span><b>\u91cd\u65b0\u5b9a\u4e49\u5173\u8054\u4ea4\u6613\u7684\u6027\u8d28\uff08\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5728\u8fdb\u884c\u68c0\u67e5\u6216\u5ba1\u67e5\u65f6\uff0c\u53ef\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u8c03\u6574\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u3002\u5982\u679c\u5148\u524d\u8ba4\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u53ef\u51cf\u5c11\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff08\u4f8b\u5982\uff0c\u65e0\u606f\u8d37\u6b3e\u3001\u5185\u90e8\u8f6c\u8ba9\u5b9a\u4ef7\uff09\uff0c\u4f46\u4e4b\u540e\u7a0e\u52a1\u673a\u5173\u8ba4\u5b9a\u5e76\u975e\u5982\u6b64\uff0c\u5bfc\u81f4\u4f01\u4e1a\u88ab\u9519\u8bef\u5f81\u7a0e\uff0c\u5219\u4f01\u4e1a\u53ef\u83b7\u5f97\u9000\u7a0e\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chi_phi_lai_vay_va_cach_ap_dung_co_chuyen_bien\"><\/span><b>\u6709\u5173\u5229\u606f\u652f\u51fa\u53ca\u5176\u5e94\u7528\u7684\u89c4\u5b9a\u6b63\u5728\u53d1\u751f\u53d8\u5316\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u5e38\u89c1\u7684\u7a0e\u52a1\u4e89\u8bae\u6765\u6e90\u4e4b\u4e00\u662f\u4e0d\u53ef\u62b5\u6263\u6216\u62b5\u6263\u989d\u5ea6\u6709\u9650\u7684\u5229\u606f\u652f\u51fa\uff08\u4f8b\u5982\uff0c\u5bf9 EBITDA \u7684\u767e\u5206\u6bd4\u9650\u5236\uff09\u3002\u5982\u679c\u5728\u5ba1\u67e5\u76f8\u5173\u6cd5\u5f8b\u6216\u9002\u7528\u6307\u5357\u540e\uff0c\u53d1\u73b0\u5b58\u5728\u8c03\u6574\uff08\u4f8b\u5982\uff0c\u5141\u8bb8\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u6216\u53d8\u66f4\u8ba1\u7b97\u65b9\u6cd5\uff09\uff0c\u5219\u4e4b\u524d\u9700\u8981\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4f01\u4e1a\u53ef\u4ee5\u83b7\u5f97\u9000\u7a0e\u3002\u76f8\u5173\u6587\u4ef6\uff08\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u5176\u8fd1\u671f\u4fee\u8ba2\uff0c\u4f8b\u5982\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff09\u548c\u8bb8\u591a\u6307\u5bfc\u6027\u6587\u4ef6\u5747\u5bf9\u8fd9\u4e00\u673a\u5236\u8fdb\u884c\u4e86\u9610\u660e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u9000\u7a0e\u4e3b\u8981\u7531\u4e8e\u653f\u7b56\u53d8\u66f4\u6216\u6f84\u6e05\u3001\u5229\u606f\u652f\u51fa\u76f8\u5173\u6cd5\u89c4\u9002\u7528\u8c03\u6574\u3001\u5173\u8054\u65b9\u4ea4\u6613\u8ba4\u5b9a\u6807\u51c6\u53d8\u66f4\uff0c\u6216\u7a0e\u52a1\u8bc4\u4f30\u6216\u7533\u62a5\u9519\u8bef\u88ab\u53d1\u73b0\u5e76\u7ea0\u6b63\u7b49\u539f\u56e0\u3002\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u5e94\u53ca\u65f6\u5ba1\u67e5\u8d26\u76ee\uff08\u5c24\u5176\u662f\u5229\u606f\u652f\u51fa\uff09\uff0c\u89c4\u8303\u6587\u4ef6\uff0c\u5e76\u54a8\u8be2\u7a0e\u52a1\u4e13\u5bb6\uff0c\u4ee5\u786e\u5b9a\u9000\u7a0e\u7684\u53ef\u80fd\u6027\u53ca\u5177\u4f53\u64cd\u4f5c\u6d41\u7a0b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_trang_doanh_nghiep_bi_%E2%80%9Cdanh_thue_chong_thue%E2%80%9D_khi_co_giao_dich_lien_ket\"><\/span><b>\u4f01\u4e1a\u5728\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\u65f6\uff0c\u9762\u4e34\u201c\u53cc\u91cd\u5f81\u7a0e\u201d\u7684\u73b0\u5b9e\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u9000\u7a0e\u548c\u6700\u8fd1\u7684\u9000\u7a0e\u51b3\u5b9a\u53cd\u6620\u4e86\u4e00\u4e2a\u73b0\u5b9e\uff1a\u8fc7\u53bb\u8bb8\u591a\u8d8a\u5357\u4f01\u4e1a\u7531\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\uff08\u7279\u522b\u662f\u5229\u606f\u652f\u51fa\u9650\u5236\uff09\u7684\u5b9e\u65bd\u800c\u88ab\u53cc\u91cd\u5f81\u7a0e\uff0c\u5bfc\u81f4\u989d\u5916\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u652f\u51fa\uff0c\u800c\u73b0\u5728\u5176\u4e2d\u4e00\u4e9b\u6b3e\u9879\u6b63\u5728\u8003\u8651\u9000\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u5904\u6240\u6307\u7684\u53cc\u91cd\u5f81\u7a0e\u662f\u6307\u4f01\u4e1a\u56e0\u591a\u79cd\u539f\u56e0\u88ab\u591a\u6b21\u5f81\u7a0e\uff0c\u6216\u6210\u672c\u63a7\u5236\u4e0d\u5f53\u5bfc\u81f4\u5176\u7eb3\u7a0e\u4e49\u52a1\u9ad8\u4e8e\u5b9e\u9645\u5546\u4e1a\u60c5\u51b5\u7684\u60c5\u51b5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91cd\u65b0\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u673a\u5236\u4f1a\u589e\u52a0\u5e94\u7a0e\u6536\u5165\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u9650\u989d\u89c4\u5b9a\u4f7f\u5f97\u6392\u9664\u5728\u5916\u7684\u652f\u51fa\u90e8\u5206\u4e0d\u53ef\u6263\u9664\uff0c\u4ece\u800c\u589e\u52a0\u4e86\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u7f3a\u4e4f\u660e\u786e\u7684\u6307\u5bfc\uff0c\u4e0d\u540c\u65f6\u671f\u91c7\u7528\u4e0d\u540c\u7684\u8ffd\u6eaf\u9002\u7528\u65b9\u6cd5\uff0c\u5bfc\u81f4\u540c\u4e00\u4ea4\u6613\u5728\u4e0d\u540c\u7a0e\u52a1\u65f6\u671f\u53d7\u5230\u4e0d\u540c\u7684\u5904\u7406\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_nhan_phap_ly_va_thuc_tien_dan_toi_tinh_trang_nay\"><\/span><b>\u5bfc\u81f4\u8fd9\u79cd\u60c5\u51b5\u7684\u6cd5\u5f8b\u548c\u5b9e\u9645\u539f\u56e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8981\u4e86\u89e3\u4e3a\u4f55\u8bb8\u591a\u4f01\u4e1a\u9677\u5165\u6210\u672c\u63a7\u5236\u3001\u591a\u7f34\u7a0e\u6b3e\u548c\u7b49\u5f85\u5173\u8054\u4ea4\u6613\u7a0e\u9000\u7a0e\u7684\u56f0\u5883\uff0c\u6709\u5fc5\u8981\u6df1\u5165\u5206\u6790\u8fd9\u9879\u653f\u7b56\u80cc\u540e\u7684\u6cd5\u5f8b\u548c\u5b9e\u8df5\u539f\u56e0\u3002\u4ee5\u4e0b\u56e0\u7d20\u8868\u660e\uff0c\u7a0e\u6536\u8ba1\u7b97\u673a\u5236\u7684\u590d\u6742\u6027\u3001\u5173\u8054\u4ea4\u6613\u7684\u8ba4\u5b9a\u4ee5\u53ca\u6cd5\u89c4\u7684\u8ffd\u6eaf\u9002\u7528\uff0c\u76f4\u63a5\u5bfc\u81f4\u4e86\u8bb8\u591a\u4f01\u4e1a\u9762\u4e34\u7684\u201c\u7a0e\u4e0a\u52a0\u7a0e\u201d\u7684\u5c40\u9762\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chi_phi_lai_vay_va_cong_thuc_khong_che_Nghi_dinh_1322020\"><\/span><b>\u5173\u4e8e\u5229\u606f\u652f\u51fa\u548c\u63a7\u5236\u516c\u5f0f\u7684\u89c4\u5b9a \u7b2c132\/2020\u53f7\u6cd5\u4ee4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u603b\u989d\u5e94\u9650\u5236\u5728EBITDA\u7b49\u6548\u516c\u5f0f\u7684\u4e00\u5b9a\u6bd4\u4f8b\uff08\u901a\u5e38\u4e3a30%\uff09\u5185\u3002\u5f53\u4f01\u4e1a\u62e5\u6709\u591a\u7b14\u5173\u8054\u8d37\u6b3e\u65f6\uff0c\u8d85\u8fc7\u6b64\u6bd4\u4f8b\u7684\u5229\u606f\u90e8\u5206\u5c06\u4e0d\u53ef\u6263\u9664\uff0c\u4ece\u800c\u5bfc\u81f4\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u589e\u52a0\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thieu_minh_bach_xac_dinh_%E2%80%9Cben_lien_ket%E2%80%9D_va_gia_giao_dich\"><\/span><b>\u5728\u8bc6\u522b\u201c\u5173\u8054\u65b9\u201d\u548c\u4ea4\u6613\u4ef7\u683c\u65b9\u9762\u7f3a\u4e4f\u900f\u660e\u5ea6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u5173\u7cfb\u7684\u8ba4\u5b9a\u5e76\u4e0d\u660e\u786e\uff0c\u8bb8\u591a\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u5ba1\u67e5\u540e\u88ab\u8ba4\u5b9a\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5bfc\u81f4\u539f\u672c\u8ba4\u53ef\u7684\u6210\u672c\u88ab\u8c03\u6574\u3002\u8fd9\u5f88\u5bb9\u6613\u5bfc\u81f4\u540c\u4e00\u7b14\u5408\u6cd5\u4ea4\u6613\u5728\u4e0d\u540c\u65f6\u671f\u88ab\u591a\u6b21\u201c\u91cd\u65b0\u8ba1\u7b97\u201d\u3002\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Sua_doi_hoi_to_quy_dinh\"><\/span><b>\u4fee\u6b63\u6848\uff0c\u8ffd\u6eaf\u6027\u6cd5\u89c4<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5f53\u56fd\u5bb6\u673a\u5173\u4fee\u8ba2\u548c\u8865\u5145\u6cd5\u4ee4\uff08\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4fee\u8ba2\u548c\u8865\u5145\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff09\u65f6\uff0c\u5176\u4e2d\u5305\u542b\u4e00\u4e9b\u5173\u4e8e\u8f6c\u79fb\u6216\u8ffd\u6eaf\u65e2\u5f80\u5e74\u5ea6\u90e8\u5206\u8d37\u6b3e\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\u3002\u8fd9\u65e2\u53ef\u80fd\u4e3a\u9000\u7a0e\u94fa\u5e73\u9053\u8def\uff0c\u4e5f\u53ef\u80fd\u4f7f\u5176\u4ed6\u4f01\u4e1a\u62c5\u5fe7\u53ef\u80fd\u9762\u4e34\u8ffd\u7f34\u6216\u9006\u5411\u8c03\u6574\uff08\u8fc7\u6e21\u6027\u6761\u6b3e\u7684\u9002\u7528\u8f83\u4e3a\u590d\u6742\uff09\u3002\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_hoan_thue_giao_dich_lien_ket\"><\/span><b>\u76f8\u5173\u4ea4\u6613\u7a0e\u9000\u7a0e\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u83b7\u5f97\u7a0e\u52a1\u673a\u5173\u6279\u51c6\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u9000\u7a0e\uff0c\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<figure id=\"attachment_2413\" aria-describedby=\"caption-attachment-2413\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2413\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-giao-dich-lien-ket.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-de-duoc-hoan-thue-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2413\" class=\"wp-caption-text\">\u76f8\u5173\u4ea4\u6613\u7a0e\u9000\u7a0e\u6761\u4ef6<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Da_nop_thue_trong_cac_ky_2017%E2%80%932018\"><\/span><b>2017-2018\u5e74\u5ea6\u7f34\u7eb3\u7684\u7a0e\u6b3e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7531\u4e8e\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u63a7\u5236\u6027\u6743\u76ca\u652f\u51fa\u4f5c\u51fa\u7684\u89c4\u5b9a\uff0c\u8bb8\u591a\u4f01\u4e1a\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u9ad8\u4e8e\u5b9e\u9645\u91d1\u989d\u3002\u8be5\u6cd5\u4ee4\u8c03\u6574\u540e\uff0c\u8fd9\u4e9b\u591a\u7f34\u7684\u7a0e\u6b3e\u5c06\u88ab\u8003\u8651\u9000\u8fd8\uff0c\u4f01\u4e1a\u5c06\u6709\u673a\u4f1a\u6839\u636e\u7a0e\u52a1\u673a\u5173\u7684\u6307\u5bfc\u7533\u8bf7\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u9000\u7a0e\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ea\u6709\u5728\u8fd9\u4e9b\u671f\u95f4\u5185\u5b9e\u9645\u591a\u7f34\u6216\u9519\u8bef\u8bc4\u4f30\u7684\u7a0e\u6b3e\u624d\u6709\u8d44\u683c\u7533\u8bf7\u9000\u7a0e\u3002\u201c\u5df2\u7f34\u201d\u7a0e\u6b3e\u5fc5\u987b\u6709\u539f\u59cb\u7eb3\u7a0e\u7533\u62a5\u8868\u3001\u7eb3\u7a0e\u6536\u636e\u6216\u7a0e\u52a1\u673a\u5173\u51fa\u5177\u7684\u7a0e\u6b3e\u8bc4\u4f30\u6216\u8c03\u6574\u51b3\u5b9a\u4f5c\u4e3a\u8bc1\u660e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217\u51fa 2017-2018 \u5e74\u7684\u7533\u62a5\u5355\u3001\u7a0e\u52a1\u88c1\u5b9a\u51b3\u5b9a\u548c\u7eb3\u7a0e\u6536\u636e\uff1b\u6e05\u695a\u5730\u6807\u660e\u652f\u4ed8\u91d1\u989d\u548c\u652f\u4ed8\u539f\u56e0\uff08\u54ea\u4e9b\u91d1\u989d\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u6709\u5173\uff09\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Co_giao_dich_lien_ket_lien_quan\"><\/span><b>\u5b58\u5728\u76f8\u5173\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u53ea\u6709\u5728\u5b8c\u5168\u6ee1\u8db3\u8d22\u653f\u90e8\u89c4\u5b9a\u7684\u7533\u62a5\u3001\u8bc1\u660e\u548c\u8bb0\u5f55\u900f\u660e\u7b49\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\uff0c\u624d\u80fd\u8003\u8651\u9000\u8fd8\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u3002\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u51c6\u786e\u786e\u5b9a\u591a\u7f34\u7a0e\u6b3e\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u4e0d\u4ec5\u5305\u62ec\u5185\u90e8\u503a\u52a1\uff0c\u8fd8\u5305\u62ec\u4f9d\u6cd5\u5177\u6709\u63a7\u5236\u5173\u7cfb\u6216\u5173\u8054\u5173\u7cfb\u7684\u6cd5\u4eba\u5b9e\u4f53\u4e4b\u95f4\u6240\u6709\u5f62\u5f0f\u7684\u670d\u52a1\u63d0\u4f9b\u3001\u8d27\u7269\u8f6c\u79fb\u3001\u8d37\u6b3e\/\u62c5\u4fdd\u7b49\u3002\u7a0e\u52a1\u673a\u5173\u5c06\u91cd\u70b9\u5ba1\u67e5\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u8d37\u6b3e\u5229\u606f\u3001\u4e70\u5356\u4ef7\u683c\u4ee5\u53ca\u5185\u90e8\u670d\u52a1\u8d39\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be6\u7ec6\u5217\u51fa\u6bcf\u7b14\u76f8\u5173\u4ea4\u6613\uff08\u8c01\u3001\u4f55\u65f6\u3001\u4ef7\u503c\u3001\u5408\u540c\u57fa\u7840\u3001\u73b0\u91d1\u6d41\uff09\uff0c\u660e\u786e\u533a\u5206\u94f6\u884c\u8d37\u6b3e\uff08\u5546\u4e1a\u8d37\u6b3e\uff09\u548c\u6bcd\u516c\u53f8\u8d37\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dap_ung_%E2%80%9Cquy_dinh_hoi_to%E2%80%9D_hoac_co_so_phap_ly_cho_hoan\"><\/span><b>\u6ee1\u8db3\u201c\u8ffd\u6eaf\u8981\u6c42\u201d\u6216\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u7b26\u5408\u8ffd\u6eaf\u9000\u7a0e\u7684\u89c4\u5b9a\u548c\u6cd5\u5f8b\u4f9d\u636e\u65f6\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u6839\u636e\u8d22\u653f\u90e8\u7684\u6307\u5bfc\uff0c\u4f9d\u636e\u76f8\u5173\u8bb0\u5f55\u3001\u6587\u4ef6\u548c\u5177\u4f53\u60c5\u51b5\uff0c\u8003\u8651\u9000\u8fd8\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u3002\u6b64\u6b21\u8ffd\u6eaf\u9000\u7a0e\u65e8\u5728\u5f25\u88652017-2018\u5e74\u5ea6\u7684\u4e0d\u8db3\uff0c\u786e\u4fdd\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u516c\u5e73\u6027\u3001\u900f\u660e\u5ea6\u548c\u771f\u5b9e\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u82e5\u60f3\u83b7\u5f97\u9000\u6b3e\u8d44\u683c\uff0c\u9700\u8981\u51c6\u5907\u5e76\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u6cd5\u5f8b\u4f9d\u636e\uff1a\u6839\u636e\u7b2c 68\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u4ee5\u53ca\u7a0e\u52a1\u603b\u5c40\u7b2c 2835\/TCT-CS \u53f7\u5b98\u65b9\u901a\u544a\u5173\u4e8e\u8ffd\u6eaf\u5904\u7406\u8d37\u6b3e\u5229\u606f\u8d39\u7528\u7684\u6307\u793a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9000\u7a0e\u8303\u56f4\uff1a\u4ec5\u9002\u7528\u4e8e 2017 - 2018 \u7eb3\u7a0e\u5e74\u5ea6\u56e0\u63a7\u80a1\u6743\u76ca\u652f\u51fa\u8d85\u8fc7 30% EBITDA \u800c\u591a\u7f34\u7684\u7a0e\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ffd\u6eaf\u6761\u4ef6\uff1a\u4f01\u4e1a\u5df2\u6309\u65f6\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u5e76\u62e5\u6709\u5b8c\u6574\u6709\u6548\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6301\u6587\u4ef6\uff1a\u5305\u62ec\u8c03\u6574\u540e\u7684\u7533\u62a5\u8868\u3001\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u3001\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u4ee5\u53ca\u8bc1\u660e\u8ffd\u6eaf\u8d39\u7528\u7684\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e00\u65e6\u4f01\u4e1a\u5b8c\u5168\u6ee1\u8db3\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u9000\u7a0e\u7684\u6761\u4ef6\uff0c\u4e0b\u4e00\u6b65\u5c31\u662f\u4ee5\u6807\u51c6\u5316\u3001\u900f\u660e\u7684\u65b9\u5f0f\u8fdb\u884c\u9000\u7a0e\u6d41\u7a0b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u6d41\u7a0b\u4e0d\u4ec5\u786e\u4fdd\u4e86\u4f01\u4e1a\u7684\u5408\u6cd5\u6743\u76ca\uff0c\u8fd8\u6709\u52a9\u4e8e\u964d\u4f4e\u5728\u7ae3\u5de5\u540e\u68c0\u67e5\u8fc7\u7a0b\u4e2d\u88ab\u8d77\u8bc9\u6216\u7533\u8bf7\u88ab\u9a73\u56de\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_hoan_thue_giao_dich_lien_ket\"><\/span><b>\u76f8\u5173\u4ea4\u6613\u9000\u7a0e\u5b9e\u65bd\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u4f01\u4e1a\u6309\u7167\u76f8\u5173\u89c4\u5b9a\u5b8c\u6210\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u9000\u7a0e\u6d41\u7a0b\u6240\u9700\u91c7\u53d6\u7684\u8be6\u7ec6\u6b65\u9aa4\uff1a<\/span><\/p>\n<figure id=\"attachment_2414\" aria-describedby=\"caption-attachment-2414\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2414\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-4-buoc-hoan-thue-giao-dich-lien-ket-theo-huong-dan-cua-Bo-Tai-chinh.jpg\" alt=\"Quy tr\u00ecnh 4 b\u01b0\u1edbc ho\u00e0n thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-4-buoc-hoan-thue-giao-dich-lien-ket-theo-huong-dan-cua-Bo-Tai-chinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-4-buoc-hoan-thue-giao-dich-lien-ket-theo-huong-dan-cua-Bo-Tai-chinh-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-4-buoc-hoan-thue-giao-dich-lien-ket-theo-huong-dan-cua-Bo-Tai-chinh-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-4-buoc-hoan-thue-giao-dich-lien-ket-theo-huong-dan-cua-Bo-Tai-chinh-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-4-buoc-hoan-thue-giao-dich-lien-ket-theo-huong-dan-cua-Bo-Tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2414\" class=\"wp-caption-text\">\u6839\u636e\u8d22\u653f\u90e8\u6307\u5bfc\u610f\u89c1\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u9000\u7a0e\u7684\u56db\u6b65\u6d41\u7a0b<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_toan_bo_giao_dich_lien_ket_giai_doan_2017_%E2%80%93_2018\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u5ba1\u67e52017\u5e74\u81f32018\u5e74\u671f\u95f4\u7684\u6240\u6709\u76f8\u5173\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u4f01\u4e1a\u9700\u8981\u5ba1\u67e5 2017 \u5e74\u81f3 2018 \u5e74\u671f\u95f4\u53d1\u751f\u7684\u6240\u6709\u76f8\u5173\u4ea4\u6613\u3002\u5ba1\u67e5\u6709\u52a9\u4e8e\u786e\u5b9a\u54ea\u4e9b\u4e0e\u5229\u606f\u652f\u51fa\u3001\u7ba1\u7406\u8d39\u7528\u6216\u5185\u90e8\u8d22\u52a1\u8d39\u7528\u76f8\u5173\u7684\u4ea4\u6613\u53ef\u80fd\u83b7\u5f97\u76f8\u5173\u4ea4\u6613\u7a0e\u7684\u9000\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u8fd9\u4e00\u9636\u6bb5\uff0c\u4f01\u4e1a\u5e94\u6536\u96c6\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u3001\u8d22\u52a1\u62a5\u544a\u3001\u8d37\u6b3e\u5408\u540c\u548c\u5185\u90e8\u6587\u4ef6\uff0c\u4ee5\u786e\u4fdd\u900f\u660e\u5ea6\u5e76\u7b26\u5408\u7b2c 20\/2017\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 68\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8bf8\u5982\u672a\u5b8c\u6574\u7533\u62a5\u5173\u8054\u65b9\u4fe1\u606f\u6216\u672a\u8bc1\u660e\u8d37\u6b3e\u5229\u606f\u7684\u5e02\u573a\u6027\u8d28\u7b49\u5c0f\u9519\u8bef\uff0c\u90fd\u53ef\u80fd\u5bfc\u81f4\u9000\u7a0e\u7533\u8bf7\u88ab\u62d2\u7edd\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_Kiem_tra_chi_phi_lai_vay_va_ty_le_duoc_tru\"><\/span><b>\u7b2c\u4e8c\u6b65\uff1a\u68c0\u67e5\u5229\u606f\u652f\u51fa\u548c\u53ef\u62b5\u6263\u767e\u5206\u6bd4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e00\u6b65\u9aa4\u5728\u5173\u8054\u65b9\u4ea4\u6613\u9000\u7a0e\u8fc7\u7a0b\u4e2d\u8d77\u7740\u6838\u5fc3\u4f5c\u7528\uff0c\u5c24\u5176\u5bf9\u4e8e\u6709\u6765\u81ea\u5173\u8054\u65b9\u6216\u6bcd\u516c\u53f8\u7684\u5185\u90e8\u8d37\u6b3e\u7684\u4f01\u4e1a\u800c\u8a00\u66f4\u662f\u5982\u6b64\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u6839\u636e\u5404\u9636\u6bb5\u7684\u89c4\u5b9a\u91cd\u65b0\u6838\u67e5\u5229\u606f\u652f\u51fa\u63a7\u5236\u7387\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2017 - 2018 \u5e74\u671f\u95f4\uff1a\u63a7\u5236\u5229\u606f\u652f\u51fa\u4e0d\u8d85\u8fc7 20% EBITDA\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2020 \u5e74\u7b2c 68\/ND-CP \u53f7\u6cd5\u4ee4\u751f\u6548\u540e\uff1a\u8be5\u6bd4\u7387\u63d0\u9ad8\u81f3 30% EBITDA\uff0c\u5982\u679c\u4f01\u4e1a\u7b26\u5408\u6761\u4ef6\uff0c\u5219\u5141\u8bb8\u8ffd\u6eaf\u9002\u7528\u4e8e 2017 \u5e74\u548c 2018 \u5e74\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4e4b\u524d\u6392\u9664\u7684\u5229\u606f\u652f\u51fa\u8d85\u8fc7 20%\uff0c\u4f46\u73b0\u5728\u5141\u8bb8\u8ffd\u6eaf\u589e\u52a0\u5230 30%\uff0c\u5219\u4f01\u4e1a\u53ef\u4ee5\u91cd\u65b0\u8c03\u6574\u5176\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u4ece\u800c\u4ea7\u751f\u9700\u8981\u9000\u8fd8\u7684\u8d85\u989d\u4f01\u4e1a\u6240\u5f97\u7a0e\u989d\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u6b65\u9aa4 3\uff1a\u51c6\u5907\u4e00\u4efd\u6587\u4ef6\uff0c\u4ee5\u786e\u5b9a\u76f8\u5173\u4ea4\u6613\u7684\u4ef7\u683c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u8ffd\u6eaf\u6210\u672c\u540e\uff0c\u4f01\u4e1a\u9700\u8981\u6309\u7167\u7b2c 20\/2017\/ND-CP \u53f7\u6cd5\u4ee4\u9644\u5f55\u4e2d\u7684\u5f62\u5f0f\u548c\u8bf4\u660e\u4ee5\u53ca\u7a0e\u52a1\u603b\u5c40\u7684\u6307\u5bfc\u6587\u4ef6\uff0c\u51c6\u5907\u6216\u66f4\u65b0\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff08TP \u6587\u6863\uff09\u3002<\/span><\/p>\n<figure id=\"attachment_2415\" aria-describedby=\"caption-attachment-2415\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2415\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"L\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2415\" class=\"wp-caption-text\">\u51c6\u5907\u4e00\u4efd\u6587\u4ef6\u4ee5\u786e\u5b9a\u76f8\u5173\u4ea4\u6613\u7684\u4ef7\u683c<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u672c\u6587\u4ef6\u662f\u7a0e\u52a1\u673a\u5173\u8003\u8651\u9000\u7a0e\u5408\u7406\u6027\u7684\u5f3a\u5236\u6027\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u5b8c\u6574\u7684\u7533\u8bf7\u6750\u6599\u5e94\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u5173\u5173\u8054\u65b9\u548c\u4ea4\u6613\u6027\u8d28\u7684\u4fe1\u606f\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u6bd4\u8f83\u5206\u6790\uff08\u57fa\u51c6\u5206\u6790\uff09\u4ee5\u8bc1\u660e\u5e02\u573a\u9002\u5b9c\u7684\u8d37\u6b3e\u5229\u7387\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u3001\u8d37\u6b3e\u534f\u8bae\u548c\u8c03\u6574\u540e\u7684\u6210\u672c\u7535\u5b50\u8868\u683c\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u4e0e\u5728\u5173\u8054\u65b9\u4ea4\u6613\u65b9\u9762\u7ecf\u9a8c\u4e30\u5bcc\u7684\u7a0e\u52a1\u987e\u95ee\u6216\u5ba1\u8ba1\u5e08\u534f\u8c03\uff0c\u4ee5\u786e\u4fdd\u6587\u4ef6\u5b8c\u5168\u7b26\u5408\u900f\u660e\u5ea6\u3001\u5408\u6cd5\u6027\u548c\u53ef\u9760\u6027\u7684\u6807\u51c6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_4_Nop_ho_so_va_ghi_nhan_hoan_thue_giao_dich_lien_ket\"><\/span><b>\u7b2c\u56db\u6b65\uff1a\u63d0\u4ea4\u7533\u8bf7\u5e76\u8bb0\u5f55\u76f8\u5173\u4ea4\u6613\u9000\u7a0e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5b8c\u6210\u7533\u62a5\u6750\u6599\u540e\uff0c\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u8c03\u6574\u540e\u7684\u7533\u62a5\u6750\u6599\u6216\u9000\u7a0e\u7533\u8bf7\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5c06\u8fdb\u884c\u68c0\u67e5\u548c\u6838\u5b9e\uff0c\u5982\u679c\u7533\u62a5\u6750\u6599\u5c5e\u5b9e\uff0c\u5c06\u51b3\u5b9a\u662f\u5426\u9000\u8fd8\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u3002\u5904\u7406\u65f6\u95f4\u901a\u5e38\u4e3a30\u81f360\u5929\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u4f01\u4e1a\u7684\u6027\u8d28\u548c\u89c4\u6a21\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b8c\u5168\u9075\u5b88\u4ee5\u4e0a 4 \u4e2a\u6b65\u9aa4\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u73b0\u91d1\u6d41\u548c\u6536\u56de\u591a\u7f34\u7684\u8d44\u91d1\uff0c\u800c\u4e14\u8fd8\u80fd\u5c55\u73b0\u7a0e\u52a1\u7ba1\u7406\u548c\u5173\u8054\u65b9\u4ea4\u6613\u65b9\u9762\u7684\u4e13\u4e1a\u6027\u548c\u900f\u660e\u5ea6\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;\">\u5728\u7a0e\u52a1\u673a\u5173\u65e5\u76ca\u6536\u7d27\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u7684\u80cc\u666f\u4e0b\uff0c\u4e3b\u52a8\u5ba1\u67e5\u548c\u5b9e\u65bd\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u9000\u7a0e\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6536\u56de\u591a\u7f34\u7684\u8d44\u91d1\uff0c\u8fd8\u80fd\u5c55\u73b0\u4e13\u4e1a\u7684\u7a0e\u52a1\u5408\u89c4\u548c\u7ba1\u7406\u80fd\u529b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6bcf\u4e00\u4efd\u9000\u7a0e\u7533\u8bf7\u90fd\u662f\u5bf9\u4f01\u4e1a\u900f\u660e\u5ea6\u548c\u6cd5\u5f8b\u610f\u8bc6\u7684\u4e00\u6b21\u8003\u9a8c\u3002\u5982\u679c\u4ece\u4ea4\u6613\u8bb0\u5f55\u3001\u8d37\u6b3e\u5229\u606f\u51ed\u8bc1\u5230\u4f30\u503c\u62a5\u544a\u90fd\u51c6\u5907\u5f97\u5341\u5206\u5145\u5206\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u80fd\u83b7\u5f97\u6b63\u786e\u3001\u8db3\u989d\u7684\u9000\u7a0e\uff0c\u8fd8\u80fd\u4e0e\u7a0e\u52a1\u673a\u5173\u5efa\u7acb\u7262\u56fa\u7684\u4fe1\u4efb\u5173\u7cfb\u3002<\/span><\/p>\n<h4><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\/dich-vu-chuyen-gia\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\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>Ho\u00e0n thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft \u0111ang tr\u1edf th\u00e0nh t\u00e2m \u0111i\u1ec3m c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p khi h\u01a1n 1.000 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn ho\u00e0n g\u1ea7n 5.000 t\u1ef7 \u0111\u1ed3ng theo ch\u1ec9 \u0111\u1ea1o m\u1edbi c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh. Ch\u00ednh s\u00e1ch n\u00e0y kh\u00f4ng ch\u1ec9 th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc v\u1ec1 chi ph\u00ed l\u00e3i vay trong [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2412,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2411","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\/2411","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=2411"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2411\/revisions"}],"predecessor-version":[{"id":2416,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2411\/revisions\/2416"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2412"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}