{"id":2417,"date":"2025-10-27T19:04:13","date_gmt":"2025-10-28T02:04:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2417"},"modified":"2026-01-09T02:34:44","modified_gmt":"2026-01-09T09:34:44","slug":"quy-dinh-ve-giao-dich-lien-ket-2025","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket-2025\/","title":{"rendered":"2026 \u5e74\u5173\u8054\u65b9\u4ea4\u6613\u6700\u65b0\u6cd5\u89c4\u2014\u2014\u5904\u7f5a\u3001\u6b20\u7a0e\u4ee5\u53ca\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u7684\u5185\u5bb9\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u6cd5\u89c4 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> 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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\" 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>\u5173\u8054\u65b9\u4ea4\u6613\u76d1\u7ba1\u7684\u6838\u5fc3\u6cd5\u5f8b\u4f9d\u636e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Nghi_dinh_1322020ND-CP_quy_dinh_ve_giao_dich_lien_ket\" >\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u8303\u5173\u8054\u65b9\u4ea4\u6613<\/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\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Nguyen_tac_giao_dich_doc_lap\" >\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/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\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Muc_tieu_Nghi_dinh_1322020ND-CP_quy_dinh_ve_giao_dich_lien_ket\" >\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u8303\u5173\u8054\u65b9\u4ea4\u6613\u7684\u76ee\u6807<\/a><\/li><\/ul><\/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\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Pham_vi_ap_dung_quy_dinh_giao_dich_lien_ket\" >\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u9002\u7528\u8303\u56f4<\/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\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6863\u6848<\/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\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Thoi_gian_nop_va_luu_tru\" >\u63d0\u4ea4\u548c\u5b58\u50a8\u65f6\u95f4<\/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\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Cac_truong_hop_mien_tru_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u8c41\u514d\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6<\/a><\/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\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Khong_che_chi_phi_lai_vay_30_EBITDA\" >\u63a7\u5236\u5229\u606f\u652f\u51fa 30% EBITDA<\/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\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Cac_loi_thuong_gap_khi_doanh_nghiep_khong_tuan_thu_quy_dinh_ve_giao_dich_lien_ket\" >\u4f01\u4e1a\u5728\u5173\u8054\u4ea4\u6613\u65b9\u9762\u4e0d\u9075\u5b88\u76f8\u5173\u89c4\u5b9a\u65f6\u5e38\u72af\u7684\u9519\u8bef<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Doanh_nghiep_bi_xu_phat_nhu_the_nao_khi_sai_pham_quy_dinh_ve_giao_dich_lien_ket\" >\u4f01\u4e1a\u8fdd\u53cd\u5173\u8054\u4ea4\u6613\u6cd5\u89c4\u4f1a\u53d7\u5230\u600e\u6837\u7684\u5904\u7f5a\uff1f\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Ket_luan_va_khuyen_nghi\" >\u7ed3\u8bba\u548c\u5efa\u8bae<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket-2025\/#Thong_tin_lien_he\" >\u8054\u7cfb\u4fe1\u606f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giao_dich_lien_ket_la_gi\"><\/span><b>\u5173\u8054\u4ea4\u6613\u7684\u76f8\u5173\u89c4\u5b9a\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u662f\u7531\u653f\u5e9c\u548c\u8d22\u653f\u90e8\u9881\u5e03\u7684\u4e00\u7cfb\u5217\u6cd5\u5f8b\u89c4\u5219\uff0c\u65e8\u5728\u7ba1\u7406\u548c\u63a7\u5236\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\uff0c\u5373\u5177\u6709\u6240\u6709\u6743\u3001\u7ba1\u7406\u6743\u6216\u8d22\u52a1\u3001\u8d44\u672c\u548c\u4eba\u529b\u8d44\u6e90\u4f9d\u8d56\u5173\u7cfb\u7684\u4f01\u4e1a\u4e4b\u95f4\u7684\u4ea4\u6613\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e<\/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;\">\u8fd9\u4e9b\u89c4\u5b9a\u6709\u52a9\u4e8e\u786e\u4fdd\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u4ef7\u683c\u6b63\u786e\u53cd\u6620\u5e02\u573a\u4ef7\u683c\uff08\u72ec\u7acb\u6027\u539f\u5219\uff09\uff0c\u9632\u6b62\u901a\u8fc7\u8f6c\u79fb\u5b9a\u4ef7\u6765\u9003\u7a0e\u6216\u51cf\u5c11\u8d8a\u5357\u7684\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b80\u800c\u8a00\u4e4b\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u662f\u4e00\u4e2a\u6cd5\u5f8b\u6846\u67b6\uff0c\u8981\u6c42\u5b58\u5728\u5173\u8054\u65b9\u5173\u7cfb\u7684\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u5b9e\u7533\u62a5\u76f8\u5173\u4ea4\u6613\u4fe1\u606f\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff08\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u3001\u56fd\u522b\u62a5\u544a\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9075\u5b88\u5e02\u573a\u4ef7\u683c\u539f\u5219<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u662f\u7a0e\u52a1\u673a\u5173\u5e2e\u52a9\u53d1\u73b0\u548c\u9632\u6b62\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5de5\u5177\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u5728\u56fd\u9645\u4e00\u4f53\u5316\u80cc\u666f\u4e0b\u6b63\u786e\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u548c\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\u7684\u5de5\u5177\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cot_loi_cho_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u76d1\u7ba1\u7684\u6838\u5fc3\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u9075\u5b88\u4e3b\u8981\u53d7\u4ee5\u4e0b\u6cd5\u5f8b\u6587\u4ef6\u7ea6\u675f\uff1a<\/span><\/p>\n<figure id=\"attachment_2419\" aria-describedby=\"caption-attachment-2419\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2419\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i cho quy \u0111\u1ecbnh v\u1ec1 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-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2419\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u76d1\u7ba1\u7684\u6838\u5fc3\u6cd5\u5f8b\u4f9d\u636e<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u8303\u5173\u8054\u65b9\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2020\u5e7411\u67085\u65e5\u9881\u5e03\u7684\u7b2c132\/2020\/ND-CP\u53f7\u653f\u5e9c\u6cd5\u4ee4\u662f\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u6700\u5168\u9762\u3001\u6700\u8be6\u7ec6\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002\u8be5\u6cd5\u4ee4\u53d6\u4ee3\u4e86\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u514b\u670d\u4e86\u5bf9\u8d37\u6b3e\u5229\u606f\u652f\u51fa\u63a7\u5236\u7684\u9650\u5236\uff0c\u5e76\u660e\u786e\u4e86\u4ef7\u683c\u786e\u5b9a\u6240\u9700\u7684\u6587\u4ef6\u548c\u65b9\u6cd5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u662f\u9075\u5b88\u5f53\u524d\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u5fc5\u8981\u6761\u4ef6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_giao_dich_doc_lap\"><\/span><b>\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u57fa\u672c\u539f\u5219\uff0c\u4e5f\u662f\u5efa\u7acb\u5728\u56fd\u9645\u5b9e\u8df5\u57fa\u7840\u4e0a\u7684\u6839\u672c\u539f\u5219\u3002\u8be5\u539f\u5219\u7684\u6838\u5fc3\u5185\u5bb9\u4f53\u73b0\u5728\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u5fc5\u987b\u901a\u8fc7\u4e0e\u540c\u7b49\u72ec\u7acb\u4ea4\u6613\uff08\u975e\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\uff09\u7684\u5206\u6790\u548c\u6bd4\u8f83\u6765\u786e\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u786e\u8ba4\uff0c\u5982\u679c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u76ee\u7684\u662f\u4e3a\u4e86\u51cf\u5c11\u5728\u8d8a\u5357\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u5219\u8be5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u503c\u4e0e\u72ec\u7acb\u4ea4\u6613\u7684\u4ef7\u503c\u4e0d\u4e00\u81f4\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Muc_tieu_Nghi_dinh_1322020ND-CP_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u8303\u5173\u8054\u65b9\u4ea4\u6613\u7684\u76ee\u6807<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a> \u4ee5\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u548c\u7ecf\u5408\u7ec4\u7ec7BEPS\u884c\u52a8\u8ba1\u521213\u6307\u5bfc\u539f\u5219\u4e3a\u57fa\u7840\uff0c\u6709\u4e09\u5927\u4e3b\u8981\u76ee\u6807\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9632\u6b62\u8f6c\u79fb\u5b9a\u4ef7\uff1a\u786e\u4fdd\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u6309\u5e02\u573a\u4ef7\u503c\u8fdb\u884c\u9002\u5f53\u4f30\u503c\uff0c\u53cd\u6620\u5176\u771f\u5b9e\u7684\u7ecf\u6d4e\u6027\u8d28\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u8d22\u52a1\u900f\u660e\u5ea6\uff1a\u8981\u6c42\u4f01\u4e1a\u6309\u7167\u56fd\u9645\u6807\u51c6\u660e\u786e\u7533\u62a5\u5e76\u63d0\u4f9b\u8bc1\u660e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u7a0e\u6536\u4e49\u52a1\u7684\u516c\u5e73\u6027\uff1a\u5e2e\u52a9\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u6b63\u786e\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\uff0c\u907f\u514d\u9884\u7b97\u635f\u5931\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7a0e\u52a1\u603b\u5c40\u7684\u8bf4\u6cd5\uff0c\u81ea\u89c4\u8303\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u751f\u6548\u4ee5\u6765\uff0c\u8bb8\u591a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u4e0d\u5f97\u4e0d\u8c03\u6574\u548c\u51cf\u5c11\u4e0d\u5408\u7406\u7684\u8d39\u7528\uff0c\u5e76\u8865\u5145\u6587\u4ef6\u4ee5\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung_quy_dinh_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u9002\u7528\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u9002\u7528\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u4e4b\u524d\uff0c\u4f01\u4e1a\u5fc5\u987b\u786e\u5b9a\u81ea\u8eab\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u5173\u7cfb\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u7b26\u5408\u4ee5\u4e0b10\u79cd\u7279\u5b9a\u60c5\u5f62\u4e4b\u4e00\u65f6\uff0c\u5373\u88ab\u8ba4\u5b9a\u4e3a\u5b58\u5728\u5173\u8054\u65b9\u5173\u7cfb\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u81f3\u5c11 25% \u7684\u80a1\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u5bb6\u4f01\u4e1a\u81f3\u5c11\u6709 25% \u7684\u80a1\u6743\u7531\u7b2c\u4e09\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u662f\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u6700\u5927\u80a1\u4e1c\uff0c\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u81f3\u5c11 10% \u7684\u80a1\u6743\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u5411\u53e6\u4e00\u5bb6\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u6761\u4ef6\u662f\u8be5\u8d37\u6b3e\u81f3\u5c11\u5360\u6743\u76ca\u7684 25%\uff0c\u5e76\u4e14\u5360\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\uff0c\u5176\u4e1a\u52a1\u548c\u8d22\u52a1\u51b3\u7b56\u7531\u53e6\u4e00\u5bb6\u4f01\u4e1a\u63a7\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u4e24\u5bb6\u4f01\u4e1a\u7684\u7ba1\u7406\u548c\u8fd0\u8425\u4e2d\u626e\u6f14\u5173\u952e\u89d2\u8272\uff08\u5982\u8463\u4e8b\u3001\u603b\u7ecf\u7406\u3001\u8463\u4e8b\u4f1a\u6210\u5458\uff09\u7684\u4e00\u4e2a\u6216\u591a\u4e2a\u4eba\u662f\u5bb6\u5ead\u6210\u5458\uff08\u59bb\u5b50\u3001\u4e08\u592b\u3001\u7236\u4eb2\u3001\u6bcd\u4eb2\u3001\u5b50\u5973\u3001\u5144\u5f1f\u59d0\u59b9\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u901a\u8fc7\u6295\u7968\u6743\u6216\u5408\u540c\u7531\u540c\u4e00\u4eba\u6307\u5bfc\u6216\u63a7\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u901a\u8fc7\u4e1a\u52a1\u5408\u4f5c\u5efa\u7acb\u8054\u7cfb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u5c06\u6280\u672f\u3001\u5546\u6807\u3001\u54c1\u724c\u7b49\u8f6c\u8ba9\u7ed9\u53e6\u4e00\u5bb6\u4f01\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u53d7\u63a7\u5236\u3001\u5728\u4e1a\u52a1\u3001\u8d22\u52a1\u3001\u4eba\u4e8b\u65b9\u9762\u8fd0\u8425\u6216\u96c7\u7528\u5173\u952e\u4eba\u5458\u7684\u4f01\u4e1a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u4e86\u53d7\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7ea6\u675f\u7684\u5173\u8054\u65b9\u548c\u4ea4\u6613\u4e4b\u540e\uff0c\u4e0b\u4e00\u6b65\u4e5f\u662f\u6700\u91cd\u8981\u7684\u5408\u89c4\u8981\u6c42\u662f\u51c6\u5907\u548c\u7ef4\u62a4\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\uff0c\u4ee5\u8bc1\u660e\u516c\u5e73\u4ea4\u6613\u539f\u5219\u7684\u5e94\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6863\u6848<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\u7684\u7f16\u5236\u548c\u7ef4\u62a4\u662f\u8bc1\u660e\u7b26\u5408\u5173\u8054\u4ea4\u6613\u6cd5\u89c4\u548c\u72ec\u7acb\u6027\u539f\u5219\u7684\u6700\u91cd\u8981\u56e0\u7d20\u3002<\/span><\/p>\n<figure id=\"attachment_2421\" aria-describedby=\"caption-attachment-2421\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2421\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-xac-dinh-gia-theo-quy-dinh-ve-giao-dich-lien-ket-1.jpg\" alt=\"H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-xac-dinh-gia-theo-quy-dinh-ve-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-xac-dinh-gia-theo-quy-dinh-ve-giao-dich-lien-ket-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-xac-dinh-gia-theo-quy-dinh-ve-giao-dich-lien-ket-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-xac-dinh-gia-theo-quy-dinh-ve-giao-dich-lien-ket-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-xac-dinh-gia-theo-quy-dinh-ve-giao-dich-lien-ket-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2421\" class=\"wp-caption-text\">\u6839\u636e\u76f8\u5173\u4ea4\u6613\u6cd5\u89c4\u7f16\u5236\u7684\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e09\u7ea7\u6982\u51b5\u7ed3\u6784\u57fa\u4e8e\u7ecf\u5408\u7ec4\u7ec7\u5173\u4e8eBEPS\u884c\u52a8\u8ba1\u521213\u7684\u5efa\u8bae\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\u91cd\u70b9\u5173\u6ce8\u62a5\u544a\u5b9e\u4f53\u5728\u8d8a\u5357\u7684\u7279\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5305\u62ec\u529f\u80fd\u5206\u6790\u3001\u8d44\u4ea7\u5206\u6790\u3001\u98ce\u9669\u5206\u6790\uff08FAR\u5206\u6790\uff09\u548c\u4ef7\u683c\u6bd4\u8f83\u3002\u8fd9\u662f\u5927\u591a\u6570\u4f01\u4e1a\u5fc5\u987b\u63d0\u4ea4\u7684\u6587\u4ef6\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\u5168\u9762\u5c55\u73b0\u96c6\u56e2\u7684\u5168\u7403\u8fd0\u8425\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565\u548c\u4ef7\u503c\u94fe\u3002\u672c\u62a5\u544a\u9002\u7528\u4e8e\u8de8\u56fd\u516c\u53f8\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\uff08CbCR\uff09\uff1a<\/a> \u9002\u7528\u4e8e\u5168\u7403\u5408\u5e76\u603b\u6536\u5165\u8fbe18\u4e07\u4ebf\u8d8a\u5357\u76fe\u53ca\u4ee5\u4e0a\u7684\u516c\u53f8\u3002\u63d0\u4f9b\u6309\u56fd\u5bb6\/\u5730\u533a\u5212\u5206\u7684\u6536\u5165\u5206\u914d\u3001\u7eb3\u7a0e\u60c5\u51b5\u548c\u4e1a\u52a1\u8fd0\u8425\u7684\u6c47\u603b\u4fe1\u606f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5b8c\u5168\u9075\u5b88\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u89c4\u5b9a\uff0c\u4f01\u4e1a\u9700\u8981\u7279\u522b\u6ce8\u610f\u7a0e\u52a1\u673a\u5173\u5bf9\u63d0\u4ea4\u548c\u4fdd\u5b58\u8bb0\u5f55\u7684\u671f\u9650\u7684\u4e25\u683c\u89c4\u5b9a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_nop_va_luu_tru\"><\/span><b>\u63d0\u4ea4\u548c\u5b58\u50a8\u65f6\u95f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u89c4\u5b9a\u8981\u6c42\u4f01\u4e1a\u4e25\u683c\u9075\u5b88\u4e24\u4e2a\u91cd\u8981\u7684\u65f6\u95f4\u8282\u70b9\uff0c\u4ee5\u907f\u514d\u56e0\u8fdd\u89c4\u884c\u4e3a\u800c\u88ab\u7a0e\u52a1\u673a\u5173\u7f5a\u6b3e\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u62a5\u622a\u6b62\u65e5\u671f\uff08\u8868\u683c 01\uff09\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\uff08\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u8868\u683c 01\uff09\u5fc5\u987b\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\u540c\u65f6\u63d0\u4ea4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u5b58\u50a8\u548c\u63d0\u4ea4\u671f\u9650\uff1a\u4f01\u4e1a\u5fc5\u987b\u5728\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\u4e4b\u524d\uff0c\u51c6\u5907\u597d\u6240\u6709\u6587\u4ef6\uff08\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\uff09\u5e76\u59a5\u5584\u4fdd\u5b58\u3002\u4f01\u4e1a\u5fc5\u987b\u5728\u6536\u5230\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u4e4b\u65e5\u8d7715\u4e2a\u5de5\u4f5c\u65e5\u5185\uff08\u7279\u6b8a\u60c5\u51b5\u4e0b\u4e3a30\u5929\uff09\u5411\u5176\u63d0\u4ea4\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u638c\u63e1\u4e86\u7533\u62a5\u3001\u51c6\u5907\u548c\u5b58\u50a8\u8bb0\u5f55\u7684\u8981\u6c42\u4e4b\u540e\uff0c\u4f01\u4e1a\u7684\u4e0b\u4e00\u4e2a\u4e13\u4e1a\u91cd\u70b9\u662f\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u51c6\u786e\u8fd0\u7528\u7ecf\u6d4e\u65b9\u6cd5\uff0c\u6309\u7167\u72ec\u7acb\u6027\u539f\u5219\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9009\u62e9\u6b63\u786e\u7684\u65b9\u6cd5\u662f\u9075\u5b88\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u5173\u952e\u3002\u6839\u636e\u89c4\u8303\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u76845\u79cd\u5177\u4f53\u65b9\u6cd5\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\u6cd5\uff08CUP\uff09\uff1a\u5c06\u5173\u8054\u4ea4\u6613\u4e2d\u4ea7\u54c1\u6216\u670d\u52a1\u7684\u552e\u4ef7\u4e0e\u540c\u7b49\u72ec\u7acb\u4ea4\u6613\u7684\u552e\u4ef7\u8fdb\u884c\u6bd4\u8f83\u3002\u5982\u679c\u80fd\u627e\u5230\u9ad8\u5ea6\u53ef\u9760\u7684\u53ef\u6bd4\u6570\u636e\uff0c\u5219\u6b64\u65b9\u6cd5\u662f\u9996\u9009\u65b9\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09\uff1a\u6839\u636e\u4ea7\u54c1\u8f6c\u552e\u7ed9\u72ec\u7acb\u7b2c\u4e09\u65b9\u7684\u4ef7\u683c\uff0c\u51cf\u53bb\u5173\u8054\u65b9\u7684\u5408\u7406\u6bdb\u5229\u7387\uff0c\u786e\u5b9a\u521d\u59cb\u8d2d\u4e70\u4ef7\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u672c\u52a0\u6210\u6cd5\uff08CPM\uff09\uff1a\u6839\u636e\u751f\u4ea7\u6216\u670d\u52a1\u63d0\u4f9b\u7684\u6210\u672c\uff0c\u52a0\u4e0a\u5408\u7406\u7684\u6bdb\u5229\u7387\uff08\u6bdb\u5229\u6da6\u7387\uff09\u6765\u786e\u5b9a\u5411\u5173\u8054\u65b9\u9500\u552e\u7684\u4ef7\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u51c0\u5229\u6da6\u7387\u6cd5\uff08TNMM\uff09\uff1a\u8fd9\u662f\u5728\u5173\u8054\u65b9\u4ea4\u6613\u76d1\u7ba1\u4e2d\u5e94\u7528\u6700\u5e38\u7528\u7684\u65b9\u6cd5\u3002\u5b83\u5c06\u5173\u8054\u65b9\u7684\u51c0\u5229\u6da6\u7387\uff08\u4f8b\u5982\uff0c\u9500\u552e\u51c0\u5229\u6da6\uff09\u4e0e\u6267\u884c\u7c7b\u4f3c\u529f\u80fd\u7684\u72ec\u7acb\u65b9\u7684\u51c0\u5229\u6da6\u7387\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u5272\u6cd5\uff08PSM\uff09\uff1a\u9002\u7528\u4e8e\u4ea4\u6613\u8fc7\u4e8e\u590d\u6742\u3001\u6d89\u53ca\u72ec\u7279\u7684\u65e0\u5f62\u8d44\u4ea7\u3001\u9700\u8981\u53cc\u65b9\u6295\u5165\u5927\u91cf\u4ef7\u503c\u7684\u60c5\u51b5\u3002\u6700\u7ec8\u5229\u6da6\u6839\u636e\u53cc\u65b9\u7684\u76f8\u5bf9\u8d21\u732e\u8fdb\u884c\u5206\u914d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u867d\u7136\u6b63\u786e\u8fd0\u7528\u7ecf\u6d4e\u65b9\u6cd5\u81f3\u5173\u91cd\u8981\uff0c\u4f46\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u63d0\u4f9b\u4e86\u4e00\u4e9b\u8c41\u514d\uff0c\u4ee5\u51cf\u8f7b\u67d0\u4e9b\u4f01\u4e1a\u7684\u5408\u89c4\u8d1f\u62c5\uff0c\u540c\u65f6\u4e5f\u8b66\u544a\u4e86\u8bf8\u5982\u64cd\u7eb5\u5229\u606f\u652f\u51fa\u7b49\u4e25\u91cd\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_truong_hop_mien_tru_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u8c41\u514d\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b26\u5408\u4e0b\u5217\u6761\u4ef6\u4e4b\u4e00\u7684\u4f01\u4e1a\u53ef\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u671f\u95f4\u4ea7\u751f\u7684\u603b\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u6240\u6709\u76f8\u5173\u4ea4\u6613\u7684\u603b\u4ef7\u503c\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5df2\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4ec5\u8fdb\u884c\u7b80\u5355\u7684\u5173\u8054\u4ea4\u6613\uff0c<\/span><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7\u7684\u5f00\u53d1\u5229\u7528\u6ca1\u6709\u6536\u5165\u6216\u652f\u51fa\uff0c\u6536\u5165\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5373\u4f7f\u4f01\u4e1a\u88ab\u8c41\u514d\u4e86\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u4e49\u52a1\uff0c\u5b83\u4eec\u4ecd\u7136\u8981\u9762\u5bf9\u6709\u5173\u8d22\u52a1\u7ed3\u6784\u76f8\u5173\u4ea4\u6613\u6cd5\u89c4\u4e2d\u7684\u53e6\u4e00\u9879\u4e25\u683c\u89c4\u5b9a\uff0c\u5373\u63a7\u5236\u5229\u606f\u652f\u51fa\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_che_chi_phi_lai_vay_30_EBITDA\"><\/span><b>\u63a7\u5236\u5229\u606f\u652f\u51fa 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u89c4\u5b9a\u4e2d\uff0c\u4e00\u4e2a\u5173\u952e\u70b9\u5728\u4e8e\u5bf9\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u63a7\u5236\u3002\u6263\u9664\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u540e\uff0c\u51c0\u5229\u606f\u652f\u51fa\u603b\u989d\u8d85\u8fc7\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff0930%\u7684\u90e8\u5206\u5c06\u4e0d\u4e88\u6263\u9664\u3002\u8fd9\u662f\u5b58\u5728\u5173\u8054\u65b9\u5173\u7cfb\u7684\u4f01\u4e1a\u9762\u4e34\u7684\u6700\u5927\u969c\u788d\u4e4b\u4e00\u3002<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/\"><span style=\"font-weight: 400;\"> \u63a7\u5236\u5229\u606f\u6210\u672c<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khi_doanh_nghiep_khong_tuan_thu_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>\u4f01\u4e1a\u5728\u5173\u8054\u4ea4\u6613\u65b9\u9762\u4e0d\u9075\u5b88\u76f8\u5173\u89c4\u5b9a\u65f6\u5e38\u72af\u7684\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u8bb8\u591a\u4f01\u4e1a\u5728\u7533\u62a5\u548c\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u65f6\u4ecd\u7136\u4f1a\u9047\u5230\u5e38\u89c1\u9519\u8bef\uff0c\u4ece\u800c\u5bfc\u81f4\u9762\u4e34\u6b20\u7a0e\u6216\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u7f3a\u5931\u6216\u672a\u7533\u62a5\uff1a\u8bb8\u591a\u4f01\u4e1a\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u9057\u6f0f\u4e86\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\uff0c\u5bfc\u81f4\u8bb0\u5f55\u4e0d\u5b8c\u6574\uff0c\u5f15\u8d77\u7a0e\u52a1\u673a\u5173\u7684\u6000\u7591\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u63d0\u4ea4\u6216\u6587\u4ef6\u4e0d\u5b8c\u6574\uff1a\u7f3a\u5c11\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u6216\u56fd\u522b\u62a5\u544a\u662f\u4e25\u91cd\u7684\u9519\u8bef\u4e4b\u4e00\u3002\u5373\u4f7f\u6587\u4ef6\u5df2\u63d0\u4ea4\uff0c\u5982\u679c\u4fe1\u606f\u4e0d\u8be6\u7ec6\u4e14\u6ca1\u6709\u900f\u660e\u7684\u5bf9\u6bd4\u6570\u636e\u5e93\uff0c\u4f01\u4e1a\u4ecd\u53ef\u80fd\u9762\u4e34\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u9519\u8bef\u7684\u65b9\u6cd5\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\uff1a\u4f01\u4e1a\u91c7\u7528\u4e0d\u9002\u5408\u4ea4\u6613\u6027\u8d28\u6216\u53ef\u6bd4\u6570\u636e\u7684\u65b9\u6cd5\uff0c\u5bfc\u81f4\u7533\u62a5\u4ef7\u683c\u4e0e\u5e02\u573a\u4ef7\u683c\u539f\u5219\uff08\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff09\u76f8\u5dee\u751a\u8fdc\uff0c\u589e\u52a0\u4e86\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u7684\u53ef\u80fd\u6027\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u4e2d\u770b\u4f3c\u5fae\u5c0f\u7684\u9519\u8bef\u90fd\u53ef\u80fd\u4f7f\u4f01\u4e1a\u9762\u4e34\u91cd\u5927\u7684\u7a0e\u52a1\u98ce\u9669\u3002\u56e0\u6b64\uff0c\u4e86\u89e3\u5904\u7f5a\u529b\u5ea6\u548c\u5f81\u6536\u673a\u5236\u662f\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u9884\u9632\u548c\u9075\u5b88\u6cd5\u5f8b\u7684\u91cd\u8981\u4e00\u6b65\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bi_xu_phat_nhu_the_nao_khi_sai_pham_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>\u4f01\u4e1a\u8fdd\u53cd\u5173\u8054\u4ea4\u6613\u6cd5\u89c4\u4f1a\u53d7\u5230\u600e\u6837\u7684\u5904\u7f5a\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5bf9\u8fdd\u53cd\u5173\u8054\u4ea4\u6613\u6863\u6848\u51c6\u5907\u548c\u63d0\u4ea4\u65f6\u95f4\u89c4\u5b9a\u7684\u5904\u7f5a\u5982\u4e0b\u3002<\/span><\/p>\n<figure id=\"attachment_2422\" aria-describedby=\"caption-attachment-2422\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2422\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-xu-phat-va-truy-thu-thue-theo-quy-dinh-ve-giao-dich-lien-ket-tai-Viet-Nam-nam-2025.jpg\" alt=\"M\u1ee9c x\u1eed ph\u1ea1t v\u00e0 truy thu thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam n\u0103m 2025\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-xu-phat-va-truy-thu-thue-theo-quy-dinh-ve-giao-dich-lien-ket-tai-Viet-Nam-nam-2025.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-xu-phat-va-truy-thu-thue-theo-quy-dinh-ve-giao-dich-lien-ket-tai-Viet-Nam-nam-2025-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-xu-phat-va-truy-thu-thue-theo-quy-dinh-ve-giao-dich-lien-ket-tai-Viet-Nam-nam-2025-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-xu-phat-va-truy-thu-thue-theo-quy-dinh-ve-giao-dich-lien-ket-tai-Viet-Nam-nam-2025-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-xu-phat-va-truy-thu-thue-theo-quy-dinh-ve-giao-dich-lien-ket-tai-Viet-Nam-nam-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2422\" class=\"wp-caption-text\">2025\u5e74\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u6cd5\u89c4\u89c4\u5b9a\u7684\u5904\u7f5a\u548c\u7a0e\u6536\u6c34\u5e73<\/figcaption><\/figure>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u5bf9\u4e0b\u5217\u884c\u4e3a\u4e4b\u4e00\uff0c\u5904\u4ee58,000,000\u8d8a\u5357\u76fe\u81f315,000,000\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d85\u8fc7\u89c4\u5b9a\u671f\u965061\u81f390\u5929\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u4e00\uff09\u8d85\u8fc7\u89c4\u5b9a\u671f\u9650\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u6750\u659991\u65e5\u4ee5\u4e0a\uff0c\u5c1a\u672a\u53d1\u751f\u5e94\u7eb3\u7a0e\u6b3e\u7684\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u7533\u62a5\u7eb3\u7a0e\uff0c\u65e0\u5e94\u7eb3\u7a0e\u989d\u7684\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u8d44\u6599\u672a\u6309\u7167\u4f01\u4e1a\u7a0e\u6536\u7ba1\u7406\u89c4\u5b9a\u89c4\u5b9a\u62a5\u9001\u9644\u4ef6\u7684\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7eb3\u7a0e\u4eba\u5728\u7a0e\u52a1\u673a\u5173\u5ba3\u5e03\u8fdb\u884c\u7a0e\u52a1\u5ba1\u8ba1\u6216\u68c0\u67e5\u7684\u51b3\u5b9a\u4e4b\u524d\uff0c\u6216\u5728\u7a0e\u52a1\u673a\u5173\u6309\u7167\u89c4\u5b9a\u8bb0\u5f55\u5ef6\u8fdf\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u884c\u4e3a\u4e4b\u524d\uff0c\u5728\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u6587\u4ef6\u671f\u9650\u4e4b\u540e\u8d85\u8fc7 90 \u5929\u63d0\u4ea4\u6587\u4ef6\uff0c\u5e76\u4e14\u4ea7\u751f\u4e86\u5e94\u7eb3\u7a0e\u6b3e\uff0c\u7eb3\u7a0e\u4eba\u5df2\u7ecf\u5411\u56fd\u5bb6\u9884\u7b97\u7f34\u7eb3\u4e86\u5168\u989d\u7a0e\u6b3e\u548c\u5ef6\u8fdf\u7f34\u7eb3\u7684\u7a0e\u6b3e\uff0c\u5219\u5c06\u5904\u4ee5 15,000,000 \u8d8a\u5357\u76fe\u81f3 25,000,000 \u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002\u201d<\/span><\/p>\n<p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx?anchor=dieu_13\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c13\u6761<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u5982\u679c\u4f01\u4e1a\u672a\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\uff0c\u6216\u6545\u610f\u672a\u5728\u89c4\u5b9a\u671f\u9650\u5185\u5c65\u884c\u7533\u62a5\u4e49\u52a1\uff0c\u5c06\u53d7\u5230\u4e25\u5389\u5904\u7f5a\u3002\u6839\u636e\u7a0e\u6536\u7ba1\u7406\u6cd5\uff0c\u4f01\u4e1a\u53ef\u80fd\u56e0\u672a\u7533\u62a5\u6216\u7533\u62a5\u4e0d\u5b9e\u5bfc\u81f4\u5c11\u7f34\u7a0e\u6b3e\uff0c\u5e76\u6309\u5c11\u7f34\u7a0e\u6b3e\u7684\u767e\u5206\u6bd4\u5904\u4ee5\u7f5a\u6b3e\uff0c\u901a\u5e38\u4e3a\u5c11\u7f34\u7a0e\u6b3e\u768420%\u3002\u6b64\u5916\uff0c\u5982\u679c\u7a0e\u52a1\u673a\u5173\u8ba4\u5b9a\u5b58\u5728\u5077\u7a0e\u6f0f\u7a0e\u884c\u4e3a\uff0c\u7f5a\u6b3e\u91d1\u989d\u53ef\u80fd\u589e\u52a0\u81f3\u5077\u7a0e\u6f0f\u7a0e\u989d\u76841\uff5e3\u500d\uff0c\u5e76\u52a0\u6536\u50ac\u7f34\u8d39\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u7ed3\u8bba\u548c\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9075\u5b88\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u7a0e\u52a1\u548c\u6cd5\u5f8b\u98ce\u9669\u7684\u5173\u952e\u56e0\u7d20\u3002\u5728\u7a0e\u52a1\u673a\u5173\u65e5\u76ca\u52a0\u5f3a\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u68c0\u67e5\u548c\u5ba1\u67e5\u7684\u80cc\u666f\u4e0b\uff0c\u8bb0\u5f55\u6216\u7533\u62a5\u4e2d\u7684\u4efb\u4f55\u7ec6\u5fae\u9519\u8bef\u90fd\u53ef\u80fd\u5bfc\u81f4\u6b20\u7a0e\u3001\u6ede\u7eb3\u91d1\uff0c\u5e76\u635f\u5bb3\u4f01\u4e1a\u58f0\u8a89\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u5ba1\u6838\u3001\u51c6\u5907\u6587\u4ef6\u6216\u54a8\u8be2\u5173\u8054\u65b9\u4ea4\u6613\u5408\u89c4\u6027\u65b9\u9762\u9700\u8981\u5e2e\u52a9\uff0c\u8bf7\u7acb\u5373\u4e0e\u6211\u4eec\u8054\u7cfb\u3002 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/a><span style=\"font-weight: 400;\"> \u63d0\u4f9b\u8be6\u7ec6\u3001\u51c6\u786e\u3001\u5b9e\u7528\u7684\u8bf4\u660e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he\"><\/span><b>\u8054\u7cfb\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/ Zalo: +84 (0) 903 428 622 (Ngan \u5973\u58eb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1a <\/span><a href=\"mailto:nguyenthikimngan@man.net.vn\"><span style=\"font-weight: 400;\">nguyenthikimngan@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener nofollow\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/p>\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>Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang l\u00e0 t\u00e2m \u0111i\u1ec3m ch\u00fa \u00fd c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p khi c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1. Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro truy [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2418,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2417","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\/2417","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=2417"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2417\/revisions"}],"predecessor-version":[{"id":2794,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2417\/revisions\/2794"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2418"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}