{"id":2424,"date":"2025-10-27T20:03:42","date_gmt":"2025-10-28T03:03:42","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2424"},"modified":"2025-10-27T20:03:42","modified_gmt":"2025-10-28T03:03:42","slug":"dieu-kien-phat-sinh-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-phat-sinh-giao-dich-lien-ket\/","title":{"rendered":"14 \u6839\u636e\u6700\u65b0\u6cd5\u4ee4 132\/2020\/ND-CP \u89c4\u5b9a\uff0c\u5173\u8054\u4ea4\u6613\u53d1\u751f\u7684\u6761\u4ef6"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u53d1\u751f\u6761\u4ef6 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u8fd9\u662f\u5e2e\u52a9\u4f01\u4e1a\u6b63\u786e\u8bc6\u522b\u5173\u8054\u5173\u7cfb\u6027\u8d28\u5e76\u9075\u5b88\u7a0e\u6536\u6cd5\u89c4\u7684\u5173\u952e\u56e0\u7d20\u3002 <\/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;\">\u4e8b\u5b9e\u4e0a\uff0c\u53ea\u8981\u4e00\u5bb6\u4f01\u4e1a\u6ee1\u8db3\u6709\u5173\u8d44\u672c\u6240\u6709\u6743\u3001\u63a7\u5236\u6743\u3001\u7ba1\u7406\u6743\u6216\u8d22\u52a1\u4e1a\u52a1\u5173\u7cfb\u768414\u9879\u6761\u4ef6\u4e2d\u7684\u4efb\u4f55\u4e00\u9879\uff0c\u5373\u53ef\u8ba4\u5b9a\u5176\u5b58\u5728\u5173\u8054\u4ea4\u6613\u3002\u4e86\u89e3\u5e76\u6b63\u786e\u8bc4\u4f30\u5173\u8054\u4ea4\u6613\u7684\u6761\u4ef6\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u964d\u4f4e\u7a0e\u52a1\u5f81\u6536\u98ce\u9669\uff0c\u8fd8\u80fd\u786e\u4fdd\u7a0e\u52a1\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u3002\u672c\u6587\u5c06\u8be6\u7ec6\u5206\u6790\u5173\u8054\u4ea4\u6613\u768414\u9879\u6761\u4ef6\uff0c\u4ee5\u4fbf\u60a8\u4e3b\u52a8\u5ba1\u67e5\u5e76\u9075\u5b88\u76f8\u5173\u6cd5\u5f8b\u6cd5\u89c4\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 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>\u4e0e\u8d44\u672c\uff08\u6240\u6709\u6743\u548c\u63a7\u5236\u6743\uff09\u76f8\u5173\u7684\u6761\u4ef6\u7ec4<\/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\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Nhom_dieu_kien_lien_ket_ve_quan_ly_va_dieu_hanh\" >\u7ba1\u7406\u548c\u8fd0\u8425\u6761\u4ef6\u7ec4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Nhom_dieu_kien_lien_ket_ve_tai_chinh_va_kinh_doanh_khac\" >\u5176\u4ed6\u8d22\u52a1\u548c\u5546\u4e1a\u534f\u4f1a\u6761\u4ef6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Khi_nao_giao_dich_lien_duoc_mien_ke_khai\" >\u54ea\u4e9b\u5173\u8054\u4ea4\u6613\u53ef\u4ee5\u514d\u4e8e\u7533\u62a5\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Dieu_kien_ap_dung_mien_ke_khai_giao_dich_lien_ket\" >\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8c41\u514d\u6761\u4ef6<\/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\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Quy_tac_bat_buoc_Ke_khai_thong_tin_co_ban_tai_Mau_01\" >\u5f3a\u5236\u6027\u89c4\u5b9a\uff1a\u5728\u8868\u683c01\u4e2d\u7533\u62a5\u57fa\u672c\u4fe1\u606f<\/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\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Nghia_vu_ke_khai_va_Ho_so_giao_dich_lien_ket\" >\u7533\u62a5\u4e49\u52a1\u53ca\u76f8\u5173\u4ea4\u6613\u8bb0\u5f55\u00a0<\/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\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Quy_trinh_ke_khai_giao_dich_lien_ket_chuan_2025\" >2025\u5e74\u6807\u51c6\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u6d41\u7a0b<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Ke_khai_cac_Mau_bieu_bat_buoc\" >\u586b\u5199\u6240\u9700\u8868\u683c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Lap_Ho_so_xac_dinh_gia_chuyen_nhuong\" >\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6<\/a><\/li><\/ul><\/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\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Nguyen_tac_xac_dinh_Gia_Giao_dich_Doc_lap_Arms_Length_Principle\" >\u81c2\u8ddd\u539f\u5219<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Ket_luan_va_khuyen_nghi\" >\u7ed3\u8bba\u548c\u5efa\u8bae<\/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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-phat-sinh-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=\"14_dieu_kien_phat_sinh_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u53d1\u751f\u768414\u4e2a\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u662f\u6307\u4ea4\u6613\u53cc\u65b9\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002\u57fa\u4e8e\u8fd9\u4e9b\u5173\u8054\u5173\u7cfb\uff0c\u5171\u670914\u9879\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u6761\u4ef6\uff0c\u4f01\u4e1a\u9700\u8981\u5bf9\u6b64\u8fdb\u884c\u5ba1\u67e5\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_dieu_kien_lien_ket_ve_von_so_huu_va_kiem_soat\"><\/span><b>\u4e0e\u8d44\u672c\uff08\u6240\u6709\u6743\u548c\u63a7\u5236\u6743\uff09\u76f8\u5173\u7684\u6761\u4ef6\u7ec4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u7ec4\u4e3b\u8981\u5173\u6ce8\u5404\u65b9\u4e4b\u95f4\u76f4\u63a5\u6216\u95f4\u63a5\u7684\u80a1\u6743\u6240\u6709\u6743\u6c34\u5e73\uff0c\u8fd9\u662f\u6700\u5e38\u89c1\u7684\u5408\u4f5c\u5f62\u5f0f\uff1a<\/span><\/p>\n<figure id=\"attachment_2426\" aria-describedby=\"caption-attachment-2426\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2426\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhom-dieu-kien-lien-ket-ve-von-trong-cac-dieu-kien-phat-sinh-giao-dich-lien-ket-theo-quy-dinh.jpg\" alt=\"Nh\u00f3m \u0111i\u1ec1u ki\u1ec7n li\u00ean k\u1ebft v\u1ec1 v\u1ed1n trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhom-dieu-kien-lien-ket-ve-von-trong-cac-dieu-kien-phat-sinh-giao-dich-lien-ket-theo-quy-dinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhom-dieu-kien-lien-ket-ve-von-trong-cac-dieu-kien-phat-sinh-giao-dich-lien-ket-theo-quy-dinh-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhom-dieu-kien-lien-ket-ve-von-trong-cac-dieu-kien-phat-sinh-giao-dich-lien-ket-theo-quy-dinh-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhom-dieu-kien-lien-ket-ve-von-trong-cac-dieu-kien-phat-sinh-giao-dich-lien-ket-theo-quy-dinh-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhom-dieu-kien-lien-ket-ve-von-trong-cac-dieu-kien-phat-sinh-giao-dich-lien-ket-theo-quy-dinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2426\" class=\"wp-caption-text\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u5173\u8054\u4ea4\u6613\u4e2d\u6d89\u53ca\u7684\u8d44\u672c\u5173\u8054\u6761\u4ef6\u7ec4<\/figcaption><\/figure>\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\u51fa\u8d44\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u5747\u7531\u7b2c\u4e09\u65b9\u63a7\u5236\uff08\u8be5\u7b2c\u4e09\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u6bcf\u5bb6\u4f01\u4e1a\u81f3\u5c11 25% \u7684\u51fa\u8d44\u989d\uff09\u3002<\/span><\/li>\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\u5c1150%\u4ebf\u7f8e\u5143\u7684\u503a\u52a1\uff0c\u540c\u65f6\u4e3a\u8be5\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u8d37\u6b3e\u63d0\u4f9b\u62c5\u4fdd\u3002\u8fd9\u662f\u5173\u8054\u65b9\u4ea4\u6613\u53d1\u751f\u7684\u4e00\u4e2a\u65b0\u7684\u91cd\u8981\u6761\u4ef6\uff0c\u4e0e\u8d22\u52a1\u63a7\u5236\u6709\u5173\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u4f01\u4e1a\u4e0e\u5173\u8054\u65b9\u7b7e\u8ba2\u534f\u8bae\uff0c\u5141\u8bb8\u5176\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\uff08\u7248\u6743\u3001\u5546\u6807\u3001\u6280\u672f\uff09\uff0c\u800c\u4f7f\u7528\u8fd9\u4e9b\u8d44\u4ea7\u7684\u6210\u672c\u5360\u603b\u751f\u4ea7\u7ecf\u8425\u6210\u672c\u768450%\u4ee5\u4e0a\uff08\u6263\u9664\u5229\u606f\u548c\u5229\u6da6\u652f\u51fa\u4e4b\u524d\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6bd4\u8d44\u672c\u66f4\u91cd\u8981\u7684\u662f\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u51fa\u73b0\u7684\u6761\u4ef6\u8fd8\u5ef6\u4f38\u5230\u6743\u529b\u63a7\u5236\u548c\u7ba1\u7406\u7684\u8303\u56f4\uff0c\u8fd9\u5728\u4e0b\u4e00\u7ec4\u6761\u4ef6\u4e2d\u5f97\u5230\u4e86\u6e05\u695a\u5730\u4f53\u73b0\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_dieu_kien_lien_ket_ve_quan_ly_va_dieu_hanh\"><\/span><b>\u7ba1\u7406\u548c\u8fd0\u8425\u6761\u4ef6\u7ec4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket\/\">\u9644\u5c5e\u5173\u7cfb<\/a> \u4e0d\u4ec5\u5c40\u9650\u4e8e\u8d44\u672c\uff0c\u8fd8\u5ef6\u4f38\u5230\u884c\u653f\u6743\u529b\u548c\u4eba\u9645\u5173\u7cfb\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u81f3\u5c11\u4e00\u534a\u7684\u9ad8\u7ea7\u7ba1\u7406\u4eba\u5458\u6216\u6267\u884c\u4eba\u5458\u7531\u4e00\u65b9\u4efb\u547d\u6216\u63a7\u5236\u3002\u5bf9\u653f\u7b56\u548c\u6218\u7565\u7684\u51b3\u7b56\u6743\u88ab\u89c6\u4e3a\u6784\u6210\u660e\u663e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5fc5\u8981\u6761\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u81f3\u5c11\u4e00\u534a\u7684\u9ad8\u7ea7\u7ba1\u7406\u4eba\u5458\u6216\u6267\u884c\u8463\u4e8b\u662f\u540c\u4e00\u5bb6\u65cf\u7684\u6210\u5458\uff08\u5bb6\u65cf\u7684\u8303\u56f4\u6709\u5177\u4f53\u89c4\u5b9a\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u5bf9\u4f01\u4e1a\u8d22\u52a1\u6216\u4e3b\u8981\u4e1a\u52a1\u6d3b\u52a8\u7684\u7ba1\u7406\u3001\u63a7\u5236\u548c\u51b3\u7b56\uff0c\u4f01\u4e1a\u5b9e\u9645\u4e0a\u88ab\u4e2a\u4eba\u6240\u63a7\u5236\u3002\u5373\u4f7f\u4e0d\u76f4\u63a5\u62e5\u6709\u8d44\u672c\uff0c\u8fd9\u79cd\u63a7\u5236\u4ecd\u7136\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u4ea4\u6613\u53d1\u751f\u7684\u5fc5\u8981\u6761\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u4e2a\u4f01\u4e1a\u5b9e\u9645\u4e0a\u7531\u4e00\u4e2a\u4eba\u63a7\u5236\uff0c\u8be5\u4eba\u901a\u8fc7\u7ba1\u7406\u3001\u63a7\u5236\u548c\u51b3\u7b56\u4e24\u4e2a\u4f01\u4e1a\u7684\u4e3b\u8981\u8d22\u52a1\u6216\u4e1a\u52a1\u4e8b\u52a1\u6765\u5b9e\u73b0\u63a7\u5236\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u8d44\u672c\u548c\u7ba1\u7406\u63a7\u5236\u4e4b\u5916\uff0c\u5373\u4f7f\u6ca1\u6709\u76f4\u63a5\u7684\u6240\u6709\u6743\u5173\u7cfb\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u51fa\u73b0\u7684\u6761\u4ef6\u4e5f\u53ef\u4ee5\u901a\u8fc7\u8d22\u52a1\u548c\u4e1a\u52a1\u4f9d\u8d56\u6027\u6765\u6e05\u695a\u5730\u4f53\u73b0\u51fa\u6765\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_dieu_kien_lien_ket_ve_tai_chinh_va_kinh_doanh_khac\"><\/span><b>\u5176\u4ed6\u8d22\u52a1\u548c\u5546\u4e1a\u534f\u4f1a\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6848\u4ef6\u66f4\u4e3a\u590d\u6742\uff0c\u91cd\u70b9\u5728\u4e8e\u53cc\u65b9\u4e4b\u95f4\u7684\u8d22\u52a1\u548c\u4e1a\u52a1\u4f9d\u8d56\u5173\u7cfb\uff0c\u5373\u4f7f\u4e0d\u5b58\u5728\u76f4\u63a5\u7684\u80a1\u6743\u6240\u6709\u6743\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4ece\u5173\u8054\u65b9\u83b7\u5f97\u8d37\u6b3e\uff0c\u8d37\u6b3e\u91d1\u989d\u81f3\u5c11\u5360\u5176\u6743\u76ca\u7684 10%\uff0c\u4e14\u8d37\u6b3e\u671f\u9650\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u81f3\u5c11\u4e3a 12 \u4e2a\u6708\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u5546\u54c1\u3001\u670d\u52a1\u3001\u56fa\u5b9a\u8d44\u4ea7\u7b49\u7684\u4f9b\u5e94\u6216\u8d2d\u4e70\uff0c\u4e14\u4ea4\u6613\u989d\u5360\u5356\u65b9\u6216\u4e70\u65b9\u603b\u6536\u5165\u6216\u603b\u751f\u4ea7\u7ecf\u8425\u6210\u672c\u7684 50% \u6216\u4ee5\u4e0a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4fdd\u8bc1\u6216\u5141\u8bb8\u5173\u8054\u65b9\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\uff08\u54c1\u724c\u3001\u6280\u672f\u3001\u5546\u4e1a\u8bc0\u7a8d\uff09\uff0c\u800c\u4f7f\u7528\u8fd9\u4e9b\u8d44\u4ea7\u7684\u6210\u672c\u5360\u7528\u6237\u603b\u6210\u672c\u7684 50% \u4ee5\u4e0a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u8fdb\u884c\u56fa\u5b9a\u8d44\u4ea7\u7684\u4e70\u5356\u3001\u4ea4\u6362\u3001\u79df\u8d41\u6216\u501f\u8d37\u4ea4\u6613\uff0c\u4ea4\u6613\u91d1\u989d\u5360\u63a5\u6536\u65b9\u603b\u8d44\u4ea7\u4ef7\u503c\u7684 10% \u4ee5\u4e0a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u901a\u8fc7\u5408\u540c\u3001\u5546\u6807\u6216\u7279\u8bb8\u7ecf\u8425\u534f\u8bae\u53d7\u5230\u5bf9\u5176\u751f\u4ea7\u548c\u7ecf\u8425\u6d3b\u52a8\u7684\u63a7\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u901a\u8fc7\u653f\u5e9c\u548c\u56fd\u9645\u7ec4\u7ec7\u6301\u6709\u7684\u7ec4\u7ec7\u548c\u6295\u8d44\u57fa\u91d1\u83b7\u5f97\u5bf9\u8fd0\u8425\u3001\u8d22\u52a1\u548c\u751f\u4ea7\u7684\u63a7\u5236\u6743\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u8981\u5168\u9762\u8bc6\u522b\u5173\u8054\u4ea4\u6613\u4ea7\u751f\u768414\u79cd\u60c5\u51b5\u770b\u4f3c\u590d\u6742\uff0c\u4f46\u5e76\u975e\u6240\u6709\u6d89\u53ca\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u90fd\u9700\u8981\u4fdd\u7559\u8be6\u7ec6\u8bb0\u5f55\u3002\u4ee5\u4e0b\u5217\u4e3e\u4e86\u4e00\u4e9b\u7a0e\u52a1\u673a\u5173\u5141\u8bb8\u8c41\u514d\u7533\u62a5\u7684\u7279\u6b8a\u60c5\u51b5\uff0c\u6709\u52a9\u4e8e\u51cf\u8f7b\u4f01\u4e1a\u7684\u5408\u89c4\u8d1f\u62c5\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_giao_dich_lien_duoc_mien_ke_khai\"><\/span><b>\u54ea\u4e9b\u5173\u8054\u4ea4\u6613\u53ef\u4ee5\u514d\u4e8e\u7533\u62a5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6761\u4ef6\u5e76\u4e0d\u610f\u5473\u7740\u4f01\u4e1a\u5fc5\u987b\u51c6\u5907\u6240\u6709\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u3002\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u8c41\u514d\u7533\u62a5\u7684\u60c5\u51b5\uff0c\u6709\u52a9\u4e8e\u51cf\u8f7b\u4e2d\u5c0f\u4f01\u4e1a\u7684\u5408\u89c4\u8d1f\u62c5\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ap_dung_mien_ke_khai_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8c41\u514d\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u540c\u65f6\u6ee1\u8db3\u4e0b\u5217\u6761\u4ef6\uff0c\u5219\u53ef\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u548c\u7533\u62a5\u7b2c 01\u300102\u300103 \u53f7\u8868\u683c\u4e2d\u7684\u4fe1\u606f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53cc\u65b9\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u5747\u4e3a 20%\uff0c\u4e14\u53cc\u65b9\u5747\u4e0d\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\/\u5e74\u4e14\u8be5\u671f\u95f4\u5185\u6240\u6709\u76f8\u5173\u4ea4\u6613\u603b\u989d\u4f4e\u4e8e 300 \u4ebf\/\u5e74\u7684\u4f01\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u4f01\u4e1a\u662f\u5426\u7b7e\u8ba2\u4e86\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\uff1f <\/span><a href=\"https:\/\/vbpl.vn\/TW\/Pages\/vbpq-van-ban-goc.aspx?ItemID=37999\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u901a\u51fd 201\/2013\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u8425\u529f\u80fd\u7b80\u5355\uff08\u4f8b\u5982\u6309\u8ba2\u5355\u751f\u4ea7\uff09\u3001\u4e0d\u627f\u62c5\u5e93\u5b58\u98ce\u9669\u3001\u4e0d\u627f\u62c5\u8425\u9500\u3001\u5e02\u573a\u8c03\u7814\u7b49\u4efb\u4f55\u6210\u672c\u3001\u5e74\u6536\u5165\u4f4e\u4e8e 2000 \u4ebf\u7684\u4f01\u4e1a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u514d\u4e8e\u7533\u62a5\u5e76\u4e0d\u4f1a\u6539\u53d8\u5173\u8054\u5173\u7cfb\u7684\u6027\u8d28\uff0c\u4f46\u6709\u52a9\u4e8e\u4f01\u4e1a\u96c6\u4e2d\u66f4\u591a\u8d44\u6e90\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_tac_bat_buoc_Ke_khai_thong_tin_co_ban_tai_Mau_01\"><\/span><b>\u5f3a\u5236\u6027\u89c4\u5b9a\uff1a\u5728\u8868\u683c01\u4e2d\u7533\u62a5\u57fa\u672c\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u867d\u7136\u4f01\u4e1a\u53ef\u4ee5\u514d\u4e8e\u51c6\u5907\u8be6\u7ec6\u8bb0\u5f55\uff0c\u4f46\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u6307\u5bfc\u6027\u901a\u77e5\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u4ecd\u987b\u63d0\u4ea4 01 \u8868\u683c\u5e76\u586b\u5199\u7b2c\u4e00\u3001\u4e8c\u3001\u4e09\u3001\u56db\u90e8\u5206\u3002<\/span><\/p>\n<figure id=\"attachment_2427\" aria-describedby=\"caption-attachment-2427\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2427\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-bat-buoc-ke-khai-thong-tin-Mau-01-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-doanh-nghiep.jpg\" alt=\"Quy t\u1eafc b\u1eaft bu\u1ed9c k\u00ea khai th\u00f4ng tin M\u1eabu 01 theo \u0111i\u1ec1u ki\u1ec7n ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-bat-buoc-ke-khai-thong-tin-Mau-01-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-doanh-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-bat-buoc-ke-khai-thong-tin-Mau-01-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-doanh-nghiep-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-bat-buoc-ke-khai-thong-tin-Mau-01-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-doanh-nghiep-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-bat-buoc-ke-khai-thong-tin-Mau-01-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-doanh-nghiep-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-bat-buoc-ke-khai-thong-tin-Mau-01-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2427\" class=\"wp-caption-text\">\u4f01\u4e1a\u5173\u8054\u65b9\u4ea4\u6613\u60c5\u51b5\u89c4\u5b9a\u7684\u5f3a\u5236\u6027\u4fe1\u606f\u7533\u62a5\u886801\u89c4\u5219<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5f3a\u5236\u7533\u62a5\u7684\u6027\u8d28\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514d\u9664\u6587\u4ef6\u8981\u6c42\uff1a\u514d\u9664\u63d0\u4f9b\u8bc1\u660e\u4ea4\u6613\u4ef7\u683c\u72ec\u7acb\u6027\u7684\u6587\u4ef6\uff08\u529f\u80fd\u5206\u6790\u3001\u6bd4\u8f83\u7b49\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u6027\u7533\u62a5\uff1a\u662f\u6307\u7533\u62a5\u7a0e\u52a1\u673a\u5173\u9700\u8981\u4e86\u89e3\u7684\u57fa\u672c\u4fe1\u606f\uff0c\u4f8b\u5982\uff1a\u5173\u8054\u65b9\u662f\u8c01\uff0c\u5173\u8054\u65b9\u5173\u7cfb\u662f\u4ec0\u4e48\uff08\u5173\u8054\u65b9\u4ea4\u6613\u53d1\u751f\u7684\u6761\u4ef6\u662f\u4ec0\u4e48\uff09\uff0c\u4ee5\u53ca\u4ea4\u6613\u603b\u989d\u662f\u591a\u5c11\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8868\u683c01\u4e2d\u9700\u7533\u62a5\u7684\u9879\u76ee\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u90e8\u5206\uff08\u4e00\u822c\u4fe1\u606f\uff09\uff1a\u7533\u62a5\u4f01\u4e1a\u7684\u540d\u79f0\u548c\u7a0e\u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u90e8\u5206\uff08\u5173\u8054\u65b9\u4fe1\u606f\uff09\uff1a\u7533\u62a5\u6709\u4ea4\u6613\u7684\u5173\u8054\u65b9\u7684\u540d\u79f0\u3001\u7a0e\u53f7\u548c\u5c45\u4f4f\u56fd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u90e8\u5206\uff08\u786e\u5b9a\u5173\u8054\u65b9\u5173\u7cfb\u7684\u4f9d\u636e\uff09\uff1a\u58f0\u660e\u4f9d\u636e\uff0c\u5373\u660e\u786e\u8bf4\u660e\u4f01\u4e1a\u7b26\u5408 14 \u9879\u6761\u4ef6\u4e2d\u7684\u54ea\u4e00\u9879\uff0c\u4ece\u800c\u4ea7\u751f\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u56db\u90e8\u5206\uff08\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff09\uff1a\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7ec4\uff08\u8d27\u7269\u4e70\u5356\u3001\u670d\u52a1\u3001\u8d37\u6b3e\u3001\u501f\u8d37\u7b49\uff09\u7684\u603b\u4ef7\u503c\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_va_Ho_so_giao_dich_lien_ket\"><\/span><b>\u7533\u62a5\u4e49\u52a1\u53ca\u76f8\u5173\u4ea4\u6613\u8bb0\u5f55<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u53d1\u751f\u7684\u6761\u4ef6\u540e\uff0c\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u6cd5\u5f8b\u89c4\u5b9a\u5c65\u884c\u7533\u62a5\u4e49\u52a1\u3002<\/span><\/p>\n<figure id=\"attachment_2428\" aria-describedby=\"caption-attachment-2428\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2428\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-bao-cao-thue.jpg\" alt=\"Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai theo \u0111i\u1ec1u ki\u1ec7n ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong b\u00e1o c\u00e1o thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-bao-cao-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-bao-cao-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-bao-cao-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-bao-cao-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-bao-cao-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2428\" class=\"wp-caption-text\">\u4f01\u4e1a\u6709\u4e49\u52a1\u6309\u7167\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6761\u4ef6\u5728\u7a0e\u52a1\u7533\u62a5\u4e2d\u4e88\u4ee5\u7533\u62a5\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_khai_giao_dich_lien_ket_chuan_2025\"><\/span><b>2025\u5e74\u6807\u51c6\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u6d41\u7a0b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u7533\u62a5\u6d41\u7a0b\u5e76\u975e\u4ec5\u4ec5\u662f\u586b\u5199\u8868\u683c\uff0c\u800c\u662f\u4e00\u7cfb\u5217\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u7684\u884c\u4e3a\uff0c\u65e8\u5728\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u8bc1\u660e\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5408\u7406\u6027\u3002\u8be5\u6d41\u7a0b\u5305\u542b\u4e24\u4e2a\u6838\u5fc3\u4efb\u52a1\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ke_khai_cac_Mau_bieu_bat_buoc\"><\/span><b>\u586b\u5199\u6240\u9700\u8868\u683c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u8868\u683c\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\uff0c\u662f\u7a0e\u52a1\u673a\u5173\u7b5b\u67e5\u98ce\u9669\u7684\u4f9d\u636e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8868\u683c01\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u7533\u62a5\u8868\uff0c\u9002\u7528\u4e8e\u6240\u6709\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff08\u7b2c\u4e09\u90e8\u5206\u89c4\u5b9a\u7684\u8c41\u514d\u7533\u62a5\u60c5\u5f62\u9664\u5916\uff09\u3002\u672c\u8868\u6c47\u603b\u5173\u8054\u65b9\u5173\u7cfb\u53ca\u4ea4\u6613\u603b\u989d\u7b49\u4fe1\u606f\uff0c\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u5feb\u901f\u8bc6\u522b\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8868\u683c 02\uff1a\u96c6\u56e2\u548c\u516c\u53f8\u4fe1\u606f\u7533\u62a5\u8868\uff0c\u7528\u4e8e\u7533\u62a5\u96c6\u56e2\u516c\u53f8\u7684\u7ec4\u7ec7\u7ed3\u6784\u3001\u5546\u4e1a\u6a21\u5f0f\u548c\u5168\u7403\u4ef7\u503c\u94fe\u4fe1\u606f\uff0c\u9002\u7528\u4e8e\u8fdb\u884c\u5927\u578b\u56fd\u9645\u4ea4\u6613\u7684\u4f01\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8868\u683c03\uff1a\u56fd\u522b\u5229\u6da6\u62a5\u544a\u8868\uff0c\u9002\u7528\u4e8e\u5728\u8d8a\u5357\u8bbe\u7acb\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\uff08\u5168\u7403\u5408\u5e76\u603b\u6536\u5165\u8fbe18\u4e07\u4ebf\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\uff09\u6216\u5728\u8d8a\u5357\u8bbe\u7acb\u7684\u5b50\u516c\u53f8\uff08\u5176\u6bcd\u516c\u53f8\u4e3a\u9700\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u5916\u56fd\u516c\u53f8\uff09\u3002\u8fd9\u662f\u5404\u56fd\u4e4b\u95f4\u81ea\u52a8\u4ea4\u6362\u7a0e\u52a1\u4fe1\u606f\u7684\u91cd\u8981\u5de5\u5177\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6ce8\u610f\uff1a\u8fd9\u4e9b\u8868\u683c\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u7b2c 90 \u5929\u4e4b\u524d\u63d0\u4ea4\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Lap_Ho_so_xac_dinh_gia_chuyen_nhuong\"><\/span><b>\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u91cd\u8981\u7684\u7ec4\u6210\u90e8\u5206\uff0c\u9700\u8981\u9ad8\u8d85\u7684\u4e13\u4e1a\u77e5\u8bc6\u6765\u8bc1\u660e\u4ea4\u6613\u4ef7\u683c\u7684\u5408\u7406\u6027\u3002\u8fd9\u4efd\u6587\u4ef6\u65e0\u9700\u4e0e\u7eb3\u7a0e\u7533\u62a5\u8868\u4e00\u540c\u63d0\u4ea4\uff0c\u4f46\u5fc5\u987b\u5728\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\u4e4b\u524d\u5b8c\u6210\uff0c\u5e76\u51c6\u5907\u597d\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u540e\u768415\u4e2a\u5de5\u4f5c\u65e5\u5185\u63d0\u4ea4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u6982\u51b5\u7ed3\u6784\u7b26\u5408BEPS\u6807\u51c6\uff0c\u5305\u62ec3\u4e2a\u7ea7\u522b\uff0c\u5e76\u6839\u636e\u4f01\u4e1a\u7684\u89c4\u6a21\u548c\u56fd\u9645\u6027\u8d28\u8fdb\u884c\u5e94\u7528\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\u63d0\u4f9b\u5bf9\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8be6\u7ec6\u5206\u6790\uff0c\u5305\u62ec\u529f\u80fd\u5206\u6790\u3001\u98ce\u9669\u5206\u6790\u3001\u8d44\u4ea7\u5206\u6790\u548c\u72ec\u7acb\u65b9\uff08\u7ade\u4e89\u5bf9\u624b\uff09\u6bd4\u8f83\u5206\u6790\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\u5bf9\u96c6\u56e2\u5168\u7403\u4e1a\u52a1\u8fd0\u8425\u3001\u4ef7\u503c\u94fe\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u7684\u603b\u4f53\u63cf\u8ff0\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> \u6982\u8ff0\u96c6\u56e2\u5728\u5168\u7403\u8303\u56f4\u5185\u7684\u6536\u5165\u3001\u5229\u6da6\u3001\u7a0e\u6536\u548c\u7ecf\u6d4e\u6d3b\u52a8\u7684\u5206\u5e03\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_xac_dinh_Gia_Giao_dich_Doc_lap_Arms_Length_Principle\"><\/span><b>\u81c2\u8ddd\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6838\u5fc3\u539f\u5219\u662f\u201c\u516c\u5e73\u4ea4\u6613\u539f\u5219\u201d\u3002\u8be5\u539f\u5219\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u5fc5\u987b\u6309\u7167\u4ea4\u6613\u53cc\u65b9\u5b8c\u5168\u72ec\u7acb\u7684\u60c5\u51b5\u6765\u786e\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8bc1\u660e\u8f6c\u8ba9\u4ef7\u683c\u7684\u5408\u7406\u6027\uff0c\u4f01\u4e1a\u9700\u8981\u6839\u636e\u4ee5\u4e0b5\u79cd\u4e3b\u8981\u65b9\u6cd5\u51c6\u5907\u8f6c\u8ba9\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b9\u6cd5 1\uff1a\u6bd4\u8f83\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\uff08\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c - CUP\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b9\u6cd5\u4e8c\uff1a\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b9\u6cd5 3\uff1a\u6210\u672c\u52a0\u6210\u6cd5\uff08CPM\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b9\u6cd5 4\uff1a\u5229\u6da6\u5206\u5272\u6cd5\uff08PSM\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b9\u6cd5 5\uff1a\u4ea4\u6613\u51c0\u5229\u6da6\u6cd5\uff08TNMM\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u638c\u63e1\u5173\u8054\u65b9\u4ea4\u6613\u53d1\u751f\u768414\u4e2a\u6761\u4ef6\u5e76\u4e25\u683c\u9075\u5b88\u7533\u62a5\u7a0b\u5e8f\u662f\u5f3a\u5236\u6027\u8981\u6c42\uff0c\u8fd9\u4e3a\u4f01\u4e1a\u5728\u65e5\u76ca\u590d\u6742\u7684\u5546\u4e1a\u73af\u5883\u4e2d\u4e3b\u52a8\u4fdd\u62a4\u81ea\u8eab\u5408\u6cd5\u6743\u76ca\u548c\u4f18\u5316\u7a0e\u6536\u6210\u672c\u5960\u5b9a\u4e86\u575a\u5b9e\u7684\u57fa\u7840\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;\">\u638c\u63e1\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7684 14 \u4e2a\u6761\u4ef6\uff0c\u662f\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u6cd5\u5f8b\u548c\u8d22\u52a1\u98ce\u9669\u7684\u6307\u5bfc\u539f\u5219\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u7a0e\u52a1\u673a\u5173\u6b63\u65e5\u76ca\u52a0\u5f3a\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5ba1\u67e5\u529b\u5ea6\u3002\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u6b63\u786e\u8bc6\u522b\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6027\u8d28\u5e76\u5982\u5b9e\u7533\u62a5\uff0c\u5219\u53ef\u80fd\u9762\u4e34\u5229\u6da6\u8c03\u6574\u548c\u7a0e\u6b3e\u5f81\u6536\u7684\u98ce\u9669\u3002\u5728\u4e25\u683c\u7684\u76d1\u7ba1\u548c\u590d\u6742\u7684\u5408\u89c4\u8981\u6c42\u4e0b\uff0c\u4f01\u4e1a\u5e94\u7acb\u5373\u91c7\u53d6\u4ee5\u4e0b\u63aa\u65bd\u6765\u52a0\u5f3a\u81ea\u8eab\u7684\u6cd5\u5f8b\u5730\u4f4d\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u5ba1\u67e5\uff1a\u4f01\u4e1a\u9700\u8981\u6bcf\u5b63\u5ea6\u6216\u6bcf\u5e74\u5ba1\u67e5\u6240\u6709\u53ef\u80fd\u5bfc\u81f4\u5173\u8054\u65b9\u4ea4\u6613\u7684\u60c5\u51b5\uff0c\u4ee5\u786e\u4fdd\u4e0d\u4f1a\u9057\u6f0f\u4efb\u4f55\u5173\u8054\u5173\u7cfb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5236\u5b9a\u5b9a\u4ef7\u653f\u7b56\uff1a\u4e00\u65e6\u53d1\u73b0\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5c31\u5e94\u6839\u636e\u516c\u5e73\u4ea4\u6613\u539f\u5219\u5236\u5b9a\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u590d\u6742\u7684\u4ea4\u6613\u6216\u6d89\u53ca\u56fd\u9645\u56e0\u7d20\u7684\u4ea4\u6613\uff0c\u8bf7\u5bfb\u6c42\u4e13\u4e1a\u5efa\u8bae\uff0c\u4ee5\u786e\u4fdd\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u51c6\u5907\u5145\u5206\u4e14\u53ef\u9760\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6761\u4ef6\u4e0d\u4ec5\u5173\u4e4e\u5408\u89c4\uff0c\u4e5f\u5173\u4e4e\u4fdd\u62a4\u4f01\u4e1a\u7684\u5408\u6cd5\u6743\u76ca\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\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 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>\u0110i\u1ec1u ki\u1ec7n ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n \u0111\u00fang b\u1ea3n ch\u1ea5t c\u00e1c quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Trong th\u1ef1c t\u1ebf, ch\u1ec9 c\u1ea7n th\u1ecfa m\u00e3n m\u1ed9t trong 14 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 s\u1edf h\u1eefu v\u1ed1n, quy\u1ec1n ki\u1ec3m so\u00e1t, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2425,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2424","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\/2424","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=2424"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2424\/revisions"}],"predecessor-version":[{"id":2429,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2424\/revisions\/2429"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2425"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}