{"id":2444,"date":"2025-11-01T22:13:52","date_gmt":"2025-11-02T05:13:52","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2444"},"modified":"2026-01-27T01:24:02","modified_gmt":"2026-01-27T08:24:02","slug":"bao-cao-chuyen-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/","title":{"rendered":"\u4f01\u4e1a\u4e3a\u4f55\u9700\u8981\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 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style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Nghia_vu_bat_buoc\" >\u5f3a\u5236\u6027\u4e49\u52a1\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Cac_dieu_kien_mien_tru_lap_Ho_so_Giao_dich_lien_ket\" >\u8c41\u514d\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u7684\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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Mien_tru_theo_quy_mo_giao_dich_va_doanh_thu\" >\u6839\u636e\u4ea4\u6613\u89c4\u6a21\u548c\u8425\u4e1a\u989d\u7ed9\u4e88\u8c41\u514d<\/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\/bao-cao-chuyen-gia\/#Mien_tru_theo_chuc_nang_don_gian_va_bien_loi_nhuan\" 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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\/bao-cao-chuyen-gia\/#Noi_dung_cot_loi_cua_Ho_so_Quoc_gia_Local_File\" >\u672c\u5730\u6587\u4ef6\u7684\u6838\u5fc3\u5185\u5bb9<\/a><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\/bao-cao-chuyen-gia\/#Phan_tich_Chuc_nang\" >\u51fd\u6570\u5206\u6790<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Lua_chon_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >\u9009\u62e9\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Bang_bao_gia_tham_khao_dich_vu_lap_Bao_cao_chuyen_gia\" >\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u7f16\u5236\u670d\u52a1\u53c2\u8003\u4ef7\u683c\u8868\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Quy_trinh_lam_viec_toi_uu\" >\u4f18\u5316\u5de5\u4f5c\u6d41\u7a0b\u00a0<\/a><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\/bao-cao-chuyen-gia\/#Buoc_1_%E2%80%93_Khao_sat_va_tiep_nhan_thong_tin\" >\u7b2c\u4e00\u6b65\u2014\u2014\u8c03\u67e5\u548c\u6536\u96c6\u4fe1\u606f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Buoc_2_%E2%80%93_Kiem_tra_ra_soat_du_lieu_doanh_nghiep_cung_cap\" >\u6b65\u9aa4 2 \u2013 \u6838\u5b9e\u5e76\u5ba1\u6838\u4f01\u4e1a\u63d0\u4f9b\u7684\u6570\u636e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Buoc_3_%E2%80%93_Lap_ke_hoach_trien_khai_va_ky_hop_dong_dich_vu\" >\u6b65\u9aa4 3 \u2013 \u5236\u5b9a\u5b9e\u65bd\u8ba1\u5212\u5e76\u7b7e\u8ba2\u670d\u52a1\u5408\u540c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Buoc_4_%E2%80%93_Lap_Bao_cao_chuyen_gia_theo_quy_dinh_hien_hanh\" >\u7b2c\u56db\u6b65\u2014\u2014\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Buoc_5_%E2%80%93_Ban_giao_Ho_so_va_chinh_sua_theo_phan_hoi\" >\u7b2c\u4e94\u6b65\u2014\u2014\u63d0\u4ea4\u6587\u4ef6\u5e76\u6839\u636e\u53cd\u9988\u8fdb\u884c\u4fee\u6539\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Buoc_6_%E2%80%93_Ho_tro_giai_trinh\" >\u6b65\u9aa4 6 \u2013 \u63d0\u4f9b\u89e3\u91ca\u652f\u6301\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Cac_loi_thuong_gap_khi_lap_Bao_cao_chuyen_gia\" >\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u65f6\u5e38\u89c1\u7684\u9519\u8bef<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Cam_ket_dich_vu_lap_Bao_cao_chuyen_gia_cua_MAN\" >MAN\u81f4\u529b\u4e8e\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u670d\u52a1\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#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-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-chuyen-gia\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_chuyen_gia_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u62a5\u544a <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam\/\">\u8f6c\u8ba9\u5b9a\u4ef7<\/a> \u8fd9\u662f\u4e00\u5957\u7531\u4f01\u4e1a\u7f16\u5236\u548c\u4fdd\u5b58\u7684\u6587\u4ef6\uff0c\u65e8\u5728\u8bc1\u660e\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u5747\u7b26\u5408\u5e02\u573a\u539f\u5219\uff0c\u4ece\u800c\u8bc1\u660e\u5229\u6da6\u7684\u5408\u7406\u6027\u3002\u8be5\u6587\u4ef6\u5e76\u975e\u7b80\u5355\u7684\u8868\u683c\uff0c\u800c\u662f\u5305\u542b\u5bf9\u4f01\u4e1a\u804c\u80fd\u3001\u98ce\u9669\u548c\u8d44\u4ea7\u7684\u6df1\u5165\u5206\u6790\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u7684\u6838\u5fc3\u4f5c\u7528\u662f\u4f5c\u4e3a\u6cd5\u5f8b\u8bc1\u636e\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u63a5\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e (CIT) \u548c\u8f6c\u8ba9\u5b9a\u4ef7\u68c0\u67e5\u548c\u5ba1\u8ba1\u65f6\u4fdd\u62a4\u81ea\u8eab\u5229\u76ca\u5e76\u5411\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u89e3\u91ca\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_trong_tam_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u7684\u5173\u952e\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u4e3b\u8981\u53d7\u4ee5\u4e0b\u673a\u6784\u76d1\u7ba1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u89c4\u5b9a\u3002\u8fd9\u662f\u6838\u5fc3\u6cd5\u5f8b\u6587\u4ef6\uff0c\u53d6\u4ee3\u4e86\u4e4b\u524d\u7684\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5e76\u8be6\u7ec6\u89c4\u5b9a\u4e86\u7533\u62a5\u6587\u4ef6\u7684\u7ed3\u6784\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u5173\u6307\u5bfc\u901a\u544a\uff1a\u5173\u4e8e\u6267\u884c\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u8be6\u7ec6\u8bf4\u660e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u8fd9\u4e9b\u6cd5\u89c4\uff0c\u624d\u80fd\u7f16\u5236\u6b63\u786e\u5b8c\u6574\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_nop_va_thoi_gian_luu_tru_Ho_so_chuyen_gia\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u548c\u4fdd\u5b58\u671f\u9650<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2448\" aria-describedby=\"caption-attachment-2448\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2448\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-nop-va-thoi-gian-luu-tru-Bao-cao-chuyen-gia.jpg\" alt=\"H\u1ea1n n\u1ed9p v\u00e0 th\u1eddi gian l\u01b0u tr\u1eef B\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-nop-va-thoi-gian-luu-tru-Bao-cao-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-nop-va-thoi-gian-luu-tru-Bao-cao-chuyen-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-nop-va-thoi-gian-luu-tru-Bao-cao-chuyen-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-nop-va-thoi-gian-luu-tru-Bao-cao-chuyen-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-nop-va-thoi-gian-luu-tru-Bao-cao-chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2448\" class=\"wp-caption-text\">\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u7684\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u548c\u4fdd\u5b58\u671f\u9650<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5408\u89c4\uff0c\u4f01\u4e1a\u9700\u8981\u6e05\u695a\u5730\u4e86\u89e3\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u63d0\u4ea4\u65f6\u95f4\u548c\u5b58\u50a8\u8981\u6c42\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f55\u65f6\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\uff1a\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u987b\u6309\u7167\u9644\u4e8e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\u768401\/GDLK\u8868\u683c\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u3002\u8f6c\u8ba9\u5b9a\u4ef7\u786e\u5b9a\u6587\u4ef6\uff08\u5b8c\u6574\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\uff09\u5fc5\u987b\u5728\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\u4e4b\u524d\uff08\u901a\u5e38\u4e3a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\uff09\u7f16\u5236\u5b8c\u6210\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u50a8\u8981\u6c42\uff1a\u4f01\u4e1a\u5728\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\u65f6\uff0c\u5fc5\u987b\u51c6\u5907\u5e76\u5b58\u50a8\u4e00\u5957\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\uff0c\u5e76\u5728\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u548c\u5ba1\u8ba1\u671f\u95f4\uff0c\u5e94\u7a0e\u52a1\u673a\u5173\u8981\u6c42\uff0c\u5728 15 \u4e2a\u5de5\u4f5c\u65e5\u5185\u63d0\u4ea4\u8be5\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e00\u65e6\u60a8\u5145\u5206\u4e86\u89e3\u4e86\u622a\u6b62\u65e5\u671f\u548c\u8bb0\u5f55\u4fdd\u5b58\u8981\u6c42\uff0c\u4e0b\u4e00\u6b65\u5c31\u662f\u786e\u5b9a\u9002\u7528\u8303\u56f4\uff0c\u5373\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u62a5\u544a\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u54ea\u4e9b\u4f01\u4e1a\u6709\u8d44\u683c\u83b7\u5f97\u8c41\u514d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_lap_Ho_so_chuyen_gia\"><\/span><b>\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u6240\u9700\u79d1\u76ee<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4efb\u4f55\u4f01\u4e1a\u5728\u7eb3\u7a0e\u671f\u95f4\u53d1\u751f\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u90fd\u5fc5\u987b\u9075\u5b88\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\uff0c\u5305\u62ec\u7533\u62a5\u548c\u51c6\u5907\u76f8\u5173\u6587\u4ef6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_Giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u786e\u5b9a\u5173\u8054\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0c\u5f53\u4ea4\u6613\u53d1\u751f\u5728\u5177\u6709\u5173\u8054\u5173\u7cfb\u7684\u5f53\u4e8b\u4eba\u4e4b\u95f4\u65f6\uff0c\u8be5\u4ea4\u6613\u5373\u88ab\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\u3002\u5177\u4f53\u60c5\u51b5\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u6240\u6709\u6743\u5173\u7cfb\uff1a\u4e00\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u95f4\u63a5\/\u5171\u540c\u6240\u6709\u6743\uff1a\u5404\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u53d7\u7b2c\u4e09\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u53c9\u8d44\u672c\u5173\u7cfb\uff1a\u4e00\u5bb6\u4f01\u4e1a\u6301\u6709\u6240\u6709\u8005\u51fa\u8d44\u989d\u81f3\u5c11 251% \u7684\u80a1\u4efd\uff0c\u540c\u65f6\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u6240\u6709\u8005\u51fa\u8d44\u989d\u81f3\u5c11 251% \u7684\u80a1\u4efd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a7\u5236\u4eba\u4e8b\u5173\u7cfb\uff1a\u4e00\u65b9\u59d4\u4efb\/\u63d0\u540d\u5176\u5173\u8054\u4eba\u5458\u53c2\u4e0e\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u6216\u63a7\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8054\u5408\u7ba1\u7406\u5173\u7cfb\uff1a\u4e24\u5bb6\u4f01\u4e1a\u62e5\u6709\u8d85\u8fc7 50% \u540d\u8463\u4e8b\u4f1a\u6210\u5458\u6216\u7531\u7b2c\u4e09\u65b9\u4efb\u547d\u7684\u5177\u6709\u51b3\u5b9a\u8d22\u52a1\u548c\u4e1a\u52a1\u653f\u7b56\u6743\u529b\u7684\u4eba\u5458\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u5173\u7cfb\uff1a\u4e24\u5bb6\u4f01\u4e1a\u4e2d\uff0c\u8463\u4e8b\u4f1a\u6210\u5458\u6216\u6709\u6743\u51b3\u5b9a\u8d22\u52a1\u548c\u4e1a\u52a1\u653f\u7b56\u7684\u4eba\u5458\u8d85\u8fc7 50% \u4eba\uff0c\u5c5e\u4e8e\u5b58\u5728\u5bb6\u5ead\u5173\u7cfb\u7684\u4eba\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;\">\u8d22\u52a1\/\u8d37\u6b3e\u5173\u7cfb\uff1a\u4e00\u65b9\u4ee5\u4efb\u4f55\u5f62\u5f0f\u5411\u53e6\u4e00\u65b9\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff08\u5305\u62ec\u7531\u5173\u8054\u65b9\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\uff09\uff0c\u524d\u63d0\u662f\u8be5\u8d37\u6b3e\u81f3\u5c11\u5360\u501f\u6b3e\u4eba\u603b\u6743\u76ca\u7684 10%\uff0c\u5e76\u4e14\u5728\u7eb3\u7a0e\u671f\u5185\u81f3\u5c11\u6301\u7eed\u534a\u5e74\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f9b\u5e94\u94fe\/\u751f\u4ea7\u7ba1\u7406\u5173\u7cfb\uff1a\u4f01\u4e1a\u5bf9\u53e6\u4e00\u65b9\u7684\u751f\u4ea7\u548c\u7ecf\u8425\u6d3b\u52a8\u8fdb\u884c\u7ba1\u7406\u548c\u63a7\u5236\uff0c\u6216\u63d0\u4f9b\u539f\u6750\u6599\u3001\u4f9b\u5e94\u54c1\u548c\u5173\u952e\u4ea7\u54c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91cd\u5927\u8d44\u4ea7\u4f7f\u7528\u5173\u7cfb\uff1a\u4f01\u4e1a\u5728\u4e00\u4e2a\u7eb3\u7a0e\u671f\u5185\u4f7f\u7528\u6216\u6709\u6743\u4f7f\u7528\u5bf9\u65b9\u7684\u65e0\u5f62\u8d44\u4ea7\u6216\u6709\u5f62\u8d44\u4ea7\uff0c\u4e14\u8be5\u7b49\u8d44\u4ea7\u4ef7\u503c\u8d85\u8fc7 80%\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u59d4\u6258\u5173\u7cfb\uff1a\u4e00\u65b9\u6709\u6743\u6307\u5b9a\u67d0\u4eba\u7ecf\u8425\u548c\u63a7\u5236\u53e6\u4e00\u65b9\u7684\u4e1a\u52a1\u6d3b\u52a8\uff1b\u6216\u8005\u4e00\u65b9\u6709\u6743\u51b3\u5b9a\u53e6\u4e00\u65b9\u7684\u8d22\u52a1\u548c\u4e1a\u52a1\u653f\u7b56\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u63a7\u5236\u5173\u7cfb\uff1a\u5404\u65b9\u901a\u8fc7\u8d44\u672c\u6216\u5546\u4e1a\u6d3b\u52a8\u53d7\u5230\u4e2a\u4eba\u7684\u5b9e\u9645\u63a7\u5236\u548c\u6307\u5bfc\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5f53\u786e\u5b9a\u4e00\u5bb6\u4f01\u4e1a\u5b58\u5728\u4e0a\u8ff0\u4efb\u4f55\u8be6\u7ec6\u5173\u8054\u5173\u7cfb\u65f6\uff0c\u8be5\u4f01\u4e1a\u5c06\u6b63\u5f0f\u627f\u62c5\u6839\u636e\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u5b9a\u5c65\u884c\u5f3a\u5236\u6027\u5408\u89c4\u4e49\u52a1\u7684\u8d23\u4efb\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nghia_vu_bat_buoc\"><\/span><b>\u5f3a\u5236\u6027\u4e49\u52a1<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5728\u7eb3\u7a0e\u671f\u95f4\u53d1\u751f\u76f8\u5173\u4ea4\u6613\uff08\u8d27\u7269\u4e70\u5356\u3001\u670d\u52a1\u63d0\u4f9b\u3001\u8d37\u6b3e\u3001\u65e0\u5f62\u8d44\u4ea7\u8f6c\u8ba9\u7b49\uff09\u7684\u6240\u6709\u4f01\u4e1a\u5747\u8d1f\u6709\u4e24\u9879\u57fa\u672c\u4e49\u52a1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u7533\u62a5\uff1a\u5fc5\u987b\u6309\u7167\u9644\u4e8e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\u7684 01\/GDLK \u8868\u683c\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u62a5\uff08\u975e\u8c41\u514d\u60c5\u51b5\uff09\uff1a\u5982\u679c\u7b2c 2 \u8282\u4e2d\u5217\u51fa\u7684\u8c41\u514d\u6761\u4ef6\u672a\u5f97\u5230\u6ee1\u8db3\uff0c\u5219\u5fc5\u987b\u51c6\u5907\u548c\u4fdd\u5b58\u4e00\u5957\u5b8c\u6574\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\uff08\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u4e3a\u4e86\u51cf\u8f7b\u5c0f\u578b\u4f01\u4e1a\u548c\u529f\u80fd\u7b80\u5355\u7684\u4f01\u4e1a\u7684\u5408\u89c4\u8d1f\u62c5\uff0c\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u8fd8\u7279\u522b\u89c4\u5b9a\u4e86\u514d\u4e8e\u7f16\u5236\u8be6\u7ec6\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff08\u672c\u5730\u6587\u4ef6\u548c\u4e3b\u6587\u4ef6\uff09\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dieu_kien_mien_tru_lap_Ho_so_Giao_dich_lien_ket\"><\/span><b>\u8c41\u514d\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u7684\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2447\" aria-describedby=\"caption-attachment-2447\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2447\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-dieu-kien-mien-tru-lap-Ho-so-xac-dinh-gia-trong-Bao-cao-chuyen-gia.jpg\" alt=\"C\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 trong B\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-dieu-kien-mien-tru-lap-Ho-so-xac-dinh-gia-trong-Bao-cao-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-dieu-kien-mien-tru-lap-Ho-so-xac-dinh-gia-trong-Bao-cao-chuyen-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-dieu-kien-mien-tru-lap-Ho-so-xac-dinh-gia-trong-Bao-cao-chuyen-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-dieu-kien-mien-tru-lap-Ho-so-xac-dinh-gia-trong-Bao-cao-chuyen-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-dieu-kien-mien-tru-lap-Ho-so-xac-dinh-gia-trong-Bao-cao-chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2447\" class=\"wp-caption-text\">\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u4e2d\u4f30\u503c\u6587\u4ef6\u7684\u6761\u4ef6<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u4e86\u4f01\u4e1a\u5728\u54ea\u4e9b\u60c5\u51b5\u4e0b\u53ef\u4ee5\u514d\u9664\u7f16\u5236\u5b9a\u4ef7\u6587\u4ef6\uff08\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\uff09\u7684\u4e49\u52a1\uff0c\u4f46\u4ecd\u9700\u7533\u62a501\/GDLK\u8868\u683c\u3002\u6839\u636e\u7b2c16\u6761\u7684\u89c4\u5b9a\uff0c\u7406\u89e3\u8fd9\u4e9b\u6807\u51c6\u5bf9\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u81f3\u5173\u91cd\u8981\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Mien_tru_theo_quy_mo_giao_dich_va_doanh_thu\"><\/span><b>\u6839\u636e\u4ea4\u6613\u89c4\u6a21\u548c\u8425\u4e1a\u989d\u7ed9\u4e88\u8c41\u514d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u672c\u6848\u4f8b\u9002\u7528\u4e8e\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u89c4\u6a21\u6807\u51c6\u7684\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u7eb3\u7a0e\u671f\u5185\u4ea7\u751f\u7684\u603b\u6536\u5165\u4e0d\u8db3500\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u7eb3\u7a0e\u671f\u5185\u6240\u6709\u76f8\u5173\u4ea4\u6613\u7684\u603b\u4ef7\u503c\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Mien_tru_theo_chuc_nang_don_gian_va_bien_loi_nhuan\"><\/span><b>\u7b80\u5355\u7684\u529f\u80fd\u8c41\u514d\u548c\u5229\u6da6\u7387<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8981\u83b7\u5f97\u6b64\u9879\u8c41\u514d\uff0c\u4f01\u4e1a\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u6709\u5173\u89c4\u6a21\u548c\u8fd0\u8425\u6548\u7387\u7684\u6240\u6709\u6761\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u671f\u5185\u4ea7\u751f\u7684\u603b\u6536\u5165\u4e0d\u8db32000\u4ebf\u8d8a\u5357\u76fe\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ec5\u6267\u884c\u7b80\u5355\u529f\u80fd\uff0c\u4e0d\u901a\u8fc7\u5f00\u53d1\u548c\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\u4ea7\u751f\u6536\u5165\u6216\u652f\u51fa\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u5f97\u5728\u8d8a\u5357\u5883\u5916\u8fdb\u884c\u8054\u76df\u8425\u9500\u4ea4\u6613\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9e\u73b0\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5404\u884c\u4e1a\u6700\u4f4e\u7a0e\u524d\u51c0\u5229\u6da6\u7387\uff08\u51c0\u5229\u6da6\u7387 - NPM\uff09\uff08\u5177\u4f53\u800c\u8a00\uff1a\u5206\u9500 5%\uff0c\u751f\u4ea7 6%\uff0c\u52a0\u5de5 7%\uff09\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Mien_tru_cho_giao_dich_thuan_noi_dia\"><\/span><b>\u7eaf\u7cb9\u7684\u56fd\u5185\u4ea4\u6613\u53ef\u83b7\u8c41\u514d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e3a\u83b7\u5f97\u514d\u7a0e\u8d44\u683c\uff0c\u5883\u5185\u5173\u8054\u65b9\u4ea4\u6613\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u5bf9\u7eb3\u7a0e\u4eba\u548c\u7a0e\u7387\u7684\u4e25\u683c\u6761\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4ec5\u4e0e\u5728\u8d8a\u5357\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5173\u8054\u65b9\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4e2d\u4e00\u65b9\u5df2\u7533\u62a5\u5e76\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e0d\u4f4e\u4e8e\u89c4\u5b9a\u7684\u6c34\u5e73\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e0d\u7b26\u5408\u8c41\u514d\u6761\u4ef6\u6216\u5e0c\u671b\u5b8c\u5168\u8bc1\u660e\u7b26\u5408\u5e02\u573a\u539f\u5219\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u4e86\u89e3\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u7ed3\u6784\u548c\u8be6\u7ec6\u5185\u5bb9\u662f\u5148\u51b3\u6761\u4ef6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_chi_tiet_cua_Bo_Ho_so_Chuyen_gia\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u8be6\u7ec6\u7ed3\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff08\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff09\u7531\u4e09\u4e2a\u4e3b\u8981\u90e8\u5206\u7ec4\u6210\uff0c\u5176\u8bbe\u8ba1\u9075\u5faa\u7ecf\u5408\u7ec4\u7ec7\u5173\u4e8e\u6253\u51fb\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff08BEPS\uff09\u7684\u5efa\u8bae\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"To_khai_Thong_tin_Giao_dich_lien_ket_Mau_so_01GDLK\"><\/span><b>\u76f8\u5173\u4ea4\u6613\u4fe1\u606f\u7533\u62a5\u8868\uff08\u8868\u683c\u7f16\u53f7 01\/GDLK\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2446\" aria-describedby=\"caption-attachment-2446\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2446\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/To-khai-thong-tin-giao-dich-lien-ket-trong-Bao-cao-chuyen-gia.jpg\" alt=\"T\u1edd khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft trong B\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/To-khai-thong-tin-giao-dich-lien-ket-trong-Bao-cao-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/To-khai-thong-tin-giao-dich-lien-ket-trong-Bao-cao-chuyen-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/To-khai-thong-tin-giao-dich-lien-ket-trong-Bao-cao-chuyen-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/To-khai-thong-tin-giao-dich-lien-ket-trong-Bao-cao-chuyen-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/To-khai-thong-tin-giao-dich-lien-ket-trong-Bao-cao-chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2446\" class=\"wp-caption-text\">\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u4e2d\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u7684\u7533\u62a5<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u968f\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\u63d0\u4ea4\u7684\u6b63\u5f0f\u6cd5\u5f8b\u6587\u4ef6\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u5185\u5bb9\uff1a\u6982\u8ff0\u5173\u8054\u65b9\u3001\u6bcf\u79cd\u7c7b\u578b\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff08\u8d2d\u4e70\u3001\u51fa\u552e\u3001\u670d\u52a1\u3001\u8d37\u6b3e\uff09\u7684\u4ef7\u503c\u3001\u6240\u91c7\u7528\u7684\u5b9a\u4ef7\u65b9\u6cd5\u4ee5\u53ca\u8d22\u52a1\u7ed3\u679c\uff08\u5229\u6da6\u7387\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91cd\u8981\u6307\u6807\uff1a\u4f01\u4e1a\u9700\u8981\u7279\u522b\u6ce8\u610f\u51c6\u786e\u7533\u62a5\u603b\u6536\u5165\u3001\u603b\u6210\u672c\u3001\u7a0e\u524d\u5229\u6da6\u7b49\u8d22\u52a1\u6307\u6807\uff0c\u786e\u4fdd\u4e0e\u8d22\u52a1\u62a5\u8868\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u7684\u5176\u4ed6\u90e8\u5206\u4fdd\u6301\u4e00\u81f4\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Noi_dung_cot_loi_cua_Ho_so_Quoc_gia_Local_File\"><\/span><b>\u672c\u5730\u6587\u4ef6\u7684\u6838\u5fc3\u5185\u5bb9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u8be6\u5c3d\u7684\u6587\u4ef6\uff0c\u91cd\u70b9\u5206\u6790\u4e86\u8d8a\u5357\u4e1a\u52a1\u90e8\u95e8\u7684\u5177\u4f53\u5173\u8054\u65b9\u4ea4\u6613\u3002\u6587\u4ef6\u8fd8\u63cf\u8ff0\u4e86\u8d8a\u5357\u4e1a\u52a1\u90e8\u95e8\u7684\u7ec4\u7ec7\u7ed3\u6784\u3001\u4e1a\u52a1\u6218\u7565\u4ee5\u53ca\u5728\u6b64\u671f\u95f4\u53d1\u751f\u7684\u91cd\u5927\u53d8\u5316\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u6709\u5173\u8054\u76df\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\u5982\u4e0b\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_tich_Chuc_nang\"><\/span><b>\u51fd\u6570\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u4e2d\u6700\u91cd\u8981\u7684\u4e00\u73af\u3002\u529f\u80fd\u5206\u6790\u65e8\u5728\u786e\u5b9a\u8d8a\u5357\u4f01\u4e1a\u5728\u5168\u7403\u4ef7\u503c\u94fe\u4e2d\u7684\u5b9e\u9645\u7ecf\u6d4e\u89d2\u8272\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u804c\u80fd\uff1a\u8be6\u7ec6\u5217\u51fa\u4f01\u4e1a\u5f00\u5c55\u7684\u6d3b\u52a8\uff08\u751f\u4ea7\u3001\u7ec4\u88c5\u3001\u5206\u9500\u3001\u7814\u53d1\u3001\u8425\u9500\u3001\u7ba1\u7406\u2026\u2026\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\uff1a\u786e\u5b9a\u6240\u4f7f\u7528\u7684\u8d44\u4ea7\uff08\u6709\u5f62\u8d44\u4ea7\uff0c\u5982\u5de5\u5382\u3001\u673a\u5668\uff1b\u65e0\u5f62\u8d44\u4ea7\uff0c\u5982\u54c1\u724c\u3001\u6280\u672f\u8bc0\u7a8d\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u98ce\u9669\uff1a\u5206\u914d\u4f01\u4e1a\u627f\u62c5\u7684\u98ce\u9669\uff08\u5e02\u573a\u98ce\u9669\u3001\u5e93\u5b58\u98ce\u9669\u3001\u4fe1\u7528\u98ce\u9669\u3001\u6c47\u7387\u98ce\u9669\uff09\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Lua_chon_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u9009\u62e9\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u9009\u62e9\u5e76\u8bc1\u660e\u4ee5\u4e0b\u4e94\u79cd\u4e3b\u8981\u65b9\u6cd5\u4e4b\u4e00\u7684\u9002\u7528\u6027\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f20\u7edf\u65b9\u6cd5\uff1a\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\u6cd5\uff08CUP\uff09\u3001\u8f6c\u552e\u4ef7\u683c\u6cd5\u3001\u6210\u672c\u52a0\u6210\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u5229\u6da6\u7684\u65b9\u6cd5\uff1a\u4ea4\u6613\u51c0\u5229\u6da6\u6cd5\uff08TNMM\uff09\u3001\u5229\u6da6\u5206\u5272\u6cd5\uff08PSM\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9009\u62e9\u7406\u7531\uff1a\u65b9\u6cd5\u7684\u9009\u62e9\u5fc5\u987b\u57fa\u4e8e\u529f\u80fd\u5206\u6790\u7684\u7ed3\u679c\uff0c\u4f18\u5148\u9009\u62e9\u53ef\u9760\u6027\u548c\u53ef\u6bd4\u6027\u6700\u9ad8\u7684\u65b9\u6cd5\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phan_tich_So_sanh_Benchmarking_va_Thiet_lap_Khoang_giao_dich_doc_lap\"><\/span><b>\u57fa\u51c6\u6d4b\u8bd5\u548c\u5efa\u7acb\u72ec\u7acb\u4ea4\u6613\u533a\u95f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6bd4\u8f83\u5206\u6790\u662f\u786e\u5b9a\u72ec\u7acb\u503c\u8303\u56f4\u7684\u91cd\u8981\u6b65\u9aa4\uff0c\u8be5\u8fc7\u7a0b\u5305\u62ec\u4ee5\u4e0b\u8be6\u7ec6\u6b65\u9aa4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u641c\u7d22\u8fc7\u7a0b\uff1a\u4f01\u4e1a\u5fc5\u987b\u5728\u56fd\u9645\u6570\u636e\u5e93\uff08\u4f8b\u5982 Compustat\u3001Amadeus\uff09\u4e0a\u8fdb\u884c\u72ec\u7acb\u53ef\u6bd4\u5bf9\u8c61\uff08\u53ef\u6bd4\u5bf9\u8c61\uff09\u7684\u641c\u7d22\u8fc7\u7a0b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u5904\u7406\uff1a\u8fdb\u884c\u8d22\u52a1\u8c03\u6574\uff08\u4f8b\u5982\u8425\u8fd0\u8d44\u672c\u8c03\u6574\uff09\uff0c\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4f1a\u8ba1\u548c\u8fd0\u8425\u5dee\u5f02\uff0c\u786e\u4fdd\u53ef\u6bd4\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u533a\u95f4\uff1a\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u533a\u95f4\u901a\u5e38\u5b9a\u4e49\u4e3a\u7b2c35\u81f375\u767e\u5206\u4f4d\u6570\u3002\u5982\u679c\u516c\u53f8\u7684\u5229\u6da6\u7387\u8d85\u51fa\u6b64\u533a\u95f4\uff0c\u5219\u53ef\u80fd\u9700\u8981\u8fdb\u884c\u8c03\u6574\uff0c\u4f7f\u5229\u6da6\u56de\u5230\u4e2d\u4f4d\u6570\u3002\u6574\u4e2a\u8fc7\u7a0b\u5fc5\u987b\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u4e2d\u6e05\u6670\u8bb0\u5f55\uff0c\u4ee5\u4f9b\u7a0e\u52a1\u673a\u5173\u5ba1\u67e5\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_Toan_cau_Master_File_va_Bao_cao_CbCR_Country-by-Country_Report\"><\/span><b>\u4e3b\u6587\u4ef6\u548c\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6587\u4ef6\u5168\u9762\u5c55\u73b0\u4e86\u8de8\u56fd\u4f01\u4e1a\uff08MNE\uff09\u7684\u4e1a\u52a1\u8fd0\u8425\u60c5\u51b5\u3002<\/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-toan-cau-master-file\/\">\u5168\u7403\u6982\u51b5<\/a> \uff08\u4e3b\u6587\u4ef6\uff09\uff1a\u9002\u7528\u4e8e\u5168\u7403\u5408\u5e76\u6536\u5165\u8d85\u8fc7\u89c4\u5b9a\u95e8\u69db\uff0818\u4e07\u4ebf\u8d8a\u5357\u76fe\uff09\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u3002\u4e3b\u6587\u4ef6\u63cf\u8ff0\u4e86\u96c6\u56e2\u7684\u6cd5\u5f8b\u7ed3\u6784\u3001\u4e1a\u52a1\u6218\u7565\u3001\u4ef7\u503c\u94fe\u548c\u6574\u4f53\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\">\u56fd\u522b\u62a5\u544a<\/a> \uff08\u56fd\u522b\u62a5\u544a \u2013 \u8868\u683c\u7f16\u53f7 04\/GDLK\uff09\uff1a\u9002\u7528\u4e8e\u5168\u7403\u5408\u5e76\u6536\u5165\u8fbe 18 \u4e07\u4ebf\u8d8a\u5357\u76fe\u53ca\u4ee5\u4e0a\u7684\u8de8\u56fd\u516c\u53f8\u3002\u672c\u62a5\u544a\u63d0\u4f9b\u5404\u56fd\u7684\u6536\u5165\u5206\u914d\u3001\u5229\u6da6\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u7f34\u7eb3\u60c5\u51b5\u4ee5\u53ca\u4e1a\u52a1\u7ee9\u6548\u6307\u6807\uff08\u5458\u5de5\u4eba\u6570\u3001\u6709\u5f62\u8d44\u4ea7\uff09\u7684\u6c47\u603b\u4fe1\u606f\u3002\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u91cd\u8981\u7684\u98ce\u9669\u8bc4\u4f30\u5de5\u5177\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e00\u65e6\u516c\u53f8\u6e05\u695a\u4e86\u89e3\u4e86\u6240\u9700\u7684\u6587\u6863\u7ed3\u6784\uff0c\u5305\u62ec\u4e3b\u6587\u4ef6\u548c\u56fd\u522b\u62a5\u544a\uff0c\u516c\u53f8\u7684\u4e0b\u4e00\u6b65\u5c31\u662f\u5b9e\u65bd\u5b9e\u65bd\u6d41\u7a0b\uff0c\u4ee5\u6709\u6548\u5730\u5b8c\u6210\u548c\u4fdd\u62a4\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lo_trinh_thuc_hien_bao_cao_chuyen_gia_hieu_qua\"><\/span><b>\u6709\u6548\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u8def\u7ebf\u56fe<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0b\u8868\u5177\u4f53\u4ecb\u7ecd\u4e86\u4e13\u4e1a\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u6d41\u7a0b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u7f16\u5236\u4e13\u4e1a\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u7684\u6b65\u9aa4\u8be6\u89e3\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u91c7\u53d6\u7684\u6b65\u9aa4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6570\u636e\u6536\u96c6\u548c\u89c4\u5212<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6536\u96c6\u6240\u6709\u52a0\u76df\u5546\u5408\u540c\u3001\u53d1\u7968\u3001\u804c\u4f4d\u63cf\u8ff0\u548c\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u529f\u80fd\u6027\u9762\u8bd5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd9\u662f\u5173\u952e\u6b65\u9aa4\u3002\u9700\u5bf9\u5173\u952e\u90e8\u95e8\u8fdb\u884c\u8bbf\u8c08\uff0c\u4ee5\u786e\u5b9a\u5176\u804c\u80fd\u3001\u4f7f\u7528\u7684\u8d44\u4ea7\u4ee5\u53ca\u9762\u4e34\u7684\u98ce\u9669\u3002\u8bbf\u8c08\u7ed3\u679c\u5c06\u6784\u6210\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u4e2d\u529f\u80fd\u5206\u6790\u7684\u57fa\u7840\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u539f\u59cb\u6570\u636e\u5904\u7406\u548c\u8d22\u52a1\u7cbe\u70bc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u4e2d\u8fd0\u7528\u5bf9\u6bd4\u6570\u636e\uff0c\u8ba1\u7b97\u72ec\u7acb\u8303\u56f4\u5e76\u64b0\u5199\u5185\u5bb9\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0a\u4e09\u4e2a\u6b65\u9aa4\u6784\u6210\u4e86\u4e00\u4e2a\u57fa\u672c\u6d41\u7a0b\uff0c\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u5efa\u7acb\u7cfb\u7edf\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\uff0c\u786e\u4fdd\u900f\u660e\u5ea6\uff0c\u9075\u5b88\u6cd5\u89c4\uff0c\u5e76\u5728\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u548c\u5ba1\u67e5\u8f6c\u8ba9\u5b9a\u4ef7\u65f6\u964d\u4f4e\u98ce\u9669\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_bao_gia_tham_khao_dich_vu_lap_Bao_cao_chuyen_gia\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u7f16\u5236\u670d\u52a1\u53c2\u8003\u4ef7\u683c\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u968f\u7740\u7a0e\u52a1\u673a\u5173\u6839\u636e BEPS \u6807\u51c6\u548c\u8d8a\u5357\u6cd5\u5f8b\u65e5\u76ca\u52a0\u5f3a\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7ba1\u7406\uff0c\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u4e0d\u4ec5\u662f\u5f3a\u5236\u6027\u7684\u5408\u89c4\u8981\u6c42\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u63a7\u5236\u7a0e\u52a1\u98ce\u9669\u3001\u4fdd\u62a4\u5408\u7406\u652f\u51fa\u548c\u4fdd\u969c\u5229\u6da6\u7684\u91cd\u8981\u5de5\u5177\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u4f01\u4e1a\u89c4\u6a21\u3001\u884c\u4e1a\u548c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u590d\u6742\u7a0b\u5ea6\uff0c\u6211\u4eec\u5236\u5b9a\u900f\u660e\u3001\u8be6\u7ec6\u4e14\u5177\u6709\u7ade\u4e89\u529b\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u670d\u52a1\u5b9a\u4ef7\u7ed3\u6784\uff0c\u786e\u4fdd\u6700\u4f73\u6210\u672c\u6548\u76ca\uff0c\u540c\u65f6\u5b8c\u5168\u6ee1\u8db3\u6cd5\u5f8b\u8981\u6c42\uff0c\u5e76\u5bf9\u7a0e\u52a1\u673a\u5173\u8d1f\u8d23\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u00a0\u8fd9\u662fMAN\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u7f16\u5236\u670d\u52a1\u7684\u4ef7\u683c\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7c7b\u522b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b8c\u6210\u65f6\u95f4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8d39\u7528\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u62a5\u544a\u7f16\u5199\u524d\u7684\u54a8\u8be2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5206\u6790\u5173\u8054\u65b9\u4ea4\u6613\u7684\u73b0\u72b6\uff1b\u627e\u51fa\u6f5c\u5728\u7684\u7a0e\u52a1\u95ee\u9898\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1-2\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,500,000 \u2013 3,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u7ebf\u54a8\u8be2\uff08Zoom\u3001Google Meet\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6570\u636e\u6536\u96c6\u548c\u5206\u6790<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5ba1\u6838\u53d1\u7968\u3001\u5408\u540c\u548c\u4f1a\u8ba1\u8bb0\u5f55\uff1b\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u5206\u7c7b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2-4\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300\u4e07\u81f3600\u4e07<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4ef7\u683c\u53d6\u51b3\u4e8e\u884c\u4e1a\u548c\u4ea4\u6613\u91cf\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u6bd4\u8f83\u65b9\u6cd5\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9009\u62e9\u5408\u9002\u7684\u6d4b\u91cf\u65b9\u6cd5\uff1a\u676f\u6570 (CUP)\u3001\u8f6c\u901f (RPM)\u3001TNMM \u7b49\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1-2\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,000,000 \u2013 4,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6bd4\u8f83\u6570\u636e\u5206\u6790<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u627e\u5230\u4e00\u7ec4\u516c\u53f8\u8fdb\u884c\u6bd4\u8f83\u3001\u8ba1\u7b97\u548c\u8c03\u6574\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3-5\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,000,000 \u2013 10,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9002\u5408\u4e2d\u5c0f\u4f01\u4e1a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u51c6\u5907\u4e00\u4efd\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bf7\u6309\u6a21\u677f\u5b8c\u6210\uff0c\u5e76\u9644\u4e0a\u9644\u5f55\u548c\u56fe\u8868\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4-7\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800\u4e07\u81f31500\u4e07<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\u5185\u90e8\u5ba1\u8ba1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u521d\u5ba1\u548c\u4fee\u8ba2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u5ba2\u6237\u53cd\u9988\u8fdb\u884c\u8c03\u6574\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1-2\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,000,000 \u2013 2,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6309\u88681\u6240\u793a\u65b9\u6cd5\u5e94\u7528\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u6b21\u68c0\u67e5\u548c\u8c03\u6574<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bf7\u5728\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u4e4b\u524d\u5b8c\u6210\u6b64\u6b65\u9aa4\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1-2\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,000,000 \u2013 2,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6700\u591a\u53ef\u4fee\u6539 2 \u6b21\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u534f\u52a9\u5411\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u89e3\u91ca\u8bf4\u660e\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ef\u4ee5\u63d0\u4f9b\u4e66\u9762\u6216\u4eb2\u81ea\u5230\u7a0e\u52a1\u5c40\u5bfb\u6c42\u5e2e\u52a9\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3a\u4f7f\u7528 MAN \u670d\u52a1\u7684\u4f01\u4e1a\u63d0\u4f9b\u652f\u6301\u3002<\/span><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u683c\u4e0d\u542b\u589e\u503c\u7a0e\u300210%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5dee\u65c5\u8d39\u3001\u6253\u5370\u8d39\u3001\u516c\u8bc1\u8d39\u7b49\uff08\u5982\u6709\uff09\u5c06\u89c6\u60c5\u51b5\u53e6\u884c\u6536\u53d6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e1a\u52a1\u6570\u636e\u4e0d\u5b8c\u6574\u6216\u51fa\u73b0\u590d\u6742\u7684\u4ea4\u6613\uff0c\u5b8c\u6210\u65f6\u95f4\u53ef\u80fd\u4f1a\u6709\u6240\u4e0d\u540c\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"color: #ff0000;\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">\u6b64\u4ef7\u683c\u8868\u4ec5\u4f9b\u53c2\u8003\uff1b\u5b9e\u9645\u4ef7\u683c\u5c06\u53d6\u51b3\u4e8e\u8d35\u516c\u53f8\u7684\u5177\u4f53\u4e1a\u52a1\u8fd0\u8425\u548c\u89c4\u6a21\u3002\u5982\u9700\u83b7\u53d6\u6700\u8be6\u7ec6\u3001\u6700\u51c6\u786e\u7684\u62a5\u4ef7\uff0c\u8bf7\u8054\u7cfb MAN \u2013 Master Accountant Network\u3002<\/span><\/span><\/p><\/blockquote>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_lam_viec_toi_uu\"><\/span><b>\u4f18\u5316\u5de5\u4f5c\u6d41\u7a0b<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ea\u6709\u901a\u8fc7\u7cfb\u7edf\u5316\u7684\u6d41\u7a0b\u5b9e\u65bd\uff0c\u4ece\u4e00\u5f00\u59cb\u5c31\u8fdb\u884c\u98ce\u9669\u63a7\u5236\uff0c\u5e76\u786e\u4fdd\u5bf9\u7a0e\u52a1\u673a\u5173\u8d1f\u8d23\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u624d\u80fd\u771f\u6b63\u53d1\u6325\u5176\u4ef7\u503c\u3002\u57fa\u4e8e\u6b64\uff0cMAN \u7684\u5de5\u4f5c\u6d41\u7a0b\u6309\u4ee5\u4e0b\u6b65\u9aa4\u5b9e\u65bd\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Khao_sat_va_tiep_nhan_thong_tin\"><\/span><b>\u7b2c\u4e00\u6b65\u2014\u2014\u8c03\u67e5\u548c\u6536\u96c6\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">MAN \u4e0e\u4f01\u4e1a\u8fdb\u884c\u6c9f\u901a\uff0c\u4ee5\u5168\u9762\u4e86\u89e3\u5176\u8fd0\u8425\u6a21\u5f0f\u3001\u516c\u53f8\u7ed3\u6784\u3001\u5173\u8054\u65b9\u4ee5\u53ca\u5728\u6b64\u671f\u95f4\u53d1\u751f\u7684\u4ea4\u6613\u7c7b\u578b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e00\u9636\u6bb5\u6709\u52a9\u4e8e\u5feb\u901f\u786e\u5b9a\u6240\u9700\u6587\u4ef6\u7684\u8303\u56f4\uff0c\u53ca\u65e9\u53d1\u73b0\u6f5c\u5728\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\uff0c\u5e76\u4ece\u4e00\u5f00\u59cb\u5c31\u63d0\u4f9b\u9002\u5f53\u7684\u6307\u5bfc\u6765\u5e94\u5bf9\u8fd9\u4e9b\u98ce\u9669\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Kiem_tra_ra_soat_du_lieu_doanh_nghiep_cung_cap\"><\/span><b>\u6b65\u9aa4 2 \u2013 \u6838\u5b9e\u5e76\u5ba1\u6838\u4f01\u4e1a\u63d0\u4f9b\u7684\u6570\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e13\u5bb6\u56e2\u961f\u8fdb\u884c\u5ba1\u67e5\uff0c\u4ee5\u6838\u5b9e\u4f1a\u8ba1\u8bb0\u5f55\u3001\u5408\u540c\u3001\u53d1\u7968\u3001\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\u4ee5\u53ca\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u5176\u4ed6\u6587\u4ef6\u7684\u5b8c\u6574\u6027\u548c\u4e00\u81f4\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u6570\u636e\u4e0d\u4e00\u81f4\uff0cMAN \u5c06\u63d0\u4f9b\u4e00\u4efd\u5177\u4f53\u7684\u8865\u5145\u6216\u66f4\u6b63\u6e05\u5355\uff0c\u4ee5\u907f\u514d\u5728\u62a5\u544a\u7f16\u5236\u548c\u7a0e\u52a1\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u51fa\u73b0\u98ce\u9669\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Lap_ke_hoach_trien_khai_va_ky_hop_dong_dich_vu\"><\/span><b>\u6b65\u9aa4 3 \u2013 \u5236\u5b9a\u5b9e\u65bd\u8ba1\u5212\u5e76\u7b7e\u8ba2\u670d\u52a1\u5408\u540c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u6211\u4eec\u5ba1\u67e5\u7684\u4fe1\u606f\uff0c\u6211\u4eec\u5236\u5b9a\u4e86\u4e00\u4efd\u8be6\u7ec6\u7684\u5b9e\u65bd\u8ba1\u5212\uff0c\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u4f5c\u8303\u56f4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b8c\u6210\u6bcf\u9879\u4efb\u52a1\u6240\u9700\u65f6\u95f4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u65b9\u7684\u8d39\u7528\u548c\u8d23\u4efb\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7b7e\u8ba2\u5408\u540c\u6709\u52a9\u4e8e\u660e\u786e\u6743\u5229\u548c\u4e49\u52a1\uff0c\u5e76\u786e\u4fdd\u9879\u76ee\u6309\u7167\u7ea6\u5b9a\u7684\u65f6\u95f4\u8868\u5b9e\u65bd\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Lap_Bao_cao_chuyen_gia_theo_quy_dinh_hien_hanh\"><\/span><b>\u7b2c\u56db\u6b65\u2014\u2014\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6211\u4eec\u8fdb\u884c\u529f\u80fd\u98ce\u9669\u8d44\u4ea7 (FAR) \u5206\u6790\uff0c\u9009\u62e9\u5408\u9002\u7684\u4f30\u503c\u65b9\u6cd5\uff0c\u5e76\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u548c\u8d8a\u5357\u6cd5\u5f8b\u6cd5\u89c4\u8fdb\u884c\u6bd4\u8f83\u5206\u6790\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u62a5\u544a\u903b\u8f91\u4e25\u8c28\u3001\u7ed3\u6784\u6e05\u6670\uff0c\u5e76\u6709\u660e\u786e\u7684\u6570\u636e\u652f\u6301\uff0c\u786e\u4fdd\u516c\u53f8\u5728\u4e0e\u7a0e\u52a1\u673a\u5173\u4ea4\u6d89\u65f6\u80fd\u591f\u634d\u536b\u5176\u7a0e\u52a1\u7acb\u573a\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Ban_giao_Ho_so_va_chinh_sua_theo_phan_hoi\"><\/span><b>\u7b2c\u4e94\u6b65\u2014\u2014\u63d0\u4ea4\u6587\u4ef6\u5e76\u6839\u636e\u53cd\u9988\u8fdb\u884c\u4fee\u6539\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">MAN \u5b8c\u6210\u8349\u6848\u540e\uff0c\u5c06\u5176\u4ea4\u7ed9\u516c\u53f8\u8fdb\u884c\u5ba1\u6838\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6240\u6709\u53cd\u9988\u610f\u89c1\u90fd\u5c06\u5f97\u5230\u63a5\u6536\u548c\u53ca\u65f6\u5904\u7406\uff0c\u5e76\u7ed9\u51fa\u6e05\u6670\u7684\u89e3\u91ca\uff0c\u4ee5\u786e\u4fdd\u6700\u7ec8\u6587\u4ef6\u7b26\u5408\u516c\u53f8\u7684\u8fd0\u8425\u5b9e\u8df5\u548c\u5185\u90e8\u7ba1\u7406\u8981\u6c42\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_6_%E2%80%93_Ho_tro_giai_trinh\"><\/span><b>\u6b65\u9aa4 6 \u2013 \u63d0\u4f9b\u89e3\u91ca\u652f\u6301<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u89e3\u91ca\u3001\u5ba1\u8ba1\u6216\u68c0\u67e5\uff0cMAN \u5c06\u901a\u8fc7\u4ee5\u4e0b\u65b9\u5f0f\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u652f\u6301\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d77\u8349\u89e3\u91ca\u6027\u6587\u4ef6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u8fa9\u62a4\u8d39\u7528\u95ee\u9898\u63d0\u4f9b\u54a8\u8be2\u670d\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7ea6\u5b9a\u7684\u670d\u52a1\u8303\u56f4\u5185\uff0c\u4e3a\u4e0e\u7a0e\u52a1\u673a\u5173\u5408\u4f5c\u63d0\u4f9b\u652f\u6301\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khi_lap_Bao_cao_chuyen_gia\"><\/span><b>\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u65f6\u5e38\u89c1\u7684\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\u5f80\u5f80\u9762\u4e34\u98ce\u9669\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u4e0d\u540c\u6b65\uff1a\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u4e2d\u7684\u4fe1\u606f\u4e0e\u5176\u4ed6\u7a0e\u52a1\u8bb0\u5f55\u4e0d\u7b26\uff08\u4f8b\u5982\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u4e2d\u7684\u529f\u80fd\u63cf\u8ff0\u4e0e\u4f01\u4e1a\u767b\u8bb0\u4fe1\u606f\u4e0d\u540c\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u5206\u6790\u4e2d\u7684\u9519\u8bef\uff1a\u4f7f\u7528\u4e0d\u9002\u5408\u8d8a\u5357\u5e02\u573a\u7684\u6bd4\u8f83\u6570\u636e\uff0c\u6216\u8005\u6ca1\u6709\u8fdb\u884c\u5145\u5206\u7684\u8d22\u52a1\u8c03\u6574\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u529f\u80fd\u5206\u6790\u4e0d\u5145\u5206\uff1a\u672a\u80fd\u660e\u786e\u5e02\u573a\u98ce\u9669\u6216\u65e0\u5f62\u8d44\u4ea7\u98ce\u9669\u7b49\u5173\u952e\u98ce\u9669\uff0c\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u8f7b\u6613\u8fdb\u884c\u589e\u52a0\u5229\u6da6\u7684\u8c03\u6574\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cam_ket_dich_vu_lap_Bao_cao_chuyen_gia_cua_MAN\"><\/span><b>MAN\u81f4\u529b\u4e8e\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u670d\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u51ed\u501f\u4e3a\u4f17\u591a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u548c\u5173\u8054\u65b9\u4ea4\u6613\u516c\u53f8\u5b9e\u65bd\u89e3\u51b3\u65b9\u6848\u7684\u5b9e\u8df5\u7ecf\u9a8c\uff0c <a class=\"decorated-link\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia\/\" target=\"_new\" rel=\"noopener\" data-start=\"307\" data-end=\"383\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a> MAN \u7684\u5173\u6ce8\u70b9\u4e0d\u4ec5\u5728\u4e8e\u6b63\u786e\u7533\u62a5\uff0c\u8fd8\u5728\u4e8e\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u7684\u98ce\u9669\u3002\u56e0\u6b64\uff0c\u6211\u4eec\u81f4\u529b\u4e8e\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7edd\u5bf9\u4fdd\u5bc6\u5546\u4e1a\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9075\u5b88\u5e76\u53ca\u65f6\u4e86\u89e3\u6700\u65b0\u7684\u7a0e\u6536\u6cd5\u89c4\u548c\u653f\u7b56\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7a0e\u52a1\u673a\u5173\u8981\u6c42\uff0c\u534f\u52a9\u5176\u89e3\u91ca\u76f8\u5173\u4e8b\u5b9c\u3002<\/span><\/li>\n<\/ul>\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;\">\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u4e0d\u4ec5\u4ec5\u662f\u4e00\u9879\u884c\u653f\u8d1f\u62c5\uff0c\u5b83\u66f4\u662f\u4e00\u79cd\u6709\u6548\u7684\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u5de5\u5177\uff0c\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u6b20\u7a0e\u548c\u884c\u653f\u7f5a\u6b3e\uff0c\u5e76\u63d0\u9ad8\u900f\u660e\u5ea6\u548c\u516c\u4fe1\u529b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u7b26\u5408\u6807\u51c6\uff0c\u4f01\u4e1a\u5e94\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u5ba1\u67e5\uff1a\u6bcf\u5e74\u8fdb\u884c\u5185\u90e8\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u8bc4\u4f30\uff0c\u5c24\u5176\u662f\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u4e4b\u524d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bfb\u6c42\u4e13\u4e1a\u5e2e\u52a9\uff1a\u7531\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u7684\u590d\u6742\u6027\u548c\u4e13\u4e1a\u77e5\u8bc6\u6df1\u5ea6\uff0c\u5176\u7f16\u5236\u548c\u7ef4\u62a4\u5e94\u7531\u7ecf\u9a8c\u4e30\u5bcc\u7684\u7a0e\u52a1\u987e\u95ee\u5b8c\u6210\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u63a5\u89e6 <\/span><span style=\"font-weight: 400;\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><span style=\"font-weight: 400;\"> \u4e3a\u4f01\u4e1a\u63d0\u4f9b\u7f16\u5236\u4e13\u4e1a\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u65b9\u9762\u7684\u5efa\u8bae\u548c\u652f\u6301\uff0c\u786e\u4fdd\u4f01\u4e1a\u7684\u5408\u89c4\u6027\u548c\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f<\/span> <a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>\u9ece\u9ec4\u5ba3<\/b><\/a><span style=\"font-weight: 400;\"> \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<\/span><\/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>B\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1 l\u00e0 m\u1ed9t trong nh\u1eefng h\u1ed3 s\u01a1 thu\u1ebf ph\u1ee9c t\u1ea1p v\u00e0 quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c l\u1eadp v\u00e0 duy tr\u00ec b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1 kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 b\u1eb1ng ch\u1ee9ng b\u1ea3o v\u1ec7 l\u1eadp tr\u01b0\u1eddng thu\u1ebf c\u1ee7a doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2445,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2444","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\/2444","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=2444"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2444\/revisions"}],"predecessor-version":[{"id":2860,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2444\/revisions\/2860"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2445"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}