{"id":2467,"date":"2025-11-08T08:40:28","date_gmt":"2025-11-08T15:40:28","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2467"},"modified":"2026-01-22T21:50:08","modified_gmt":"2026-01-23T04:50:08","slug":"chuyen-gia-tai-viet-nam-2026","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/","title":{"rendered":"\u8d8a\u53572026\u5e74\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026 \u5e74\uff0c\u8d8a\u5357\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5c06\u8fdb\u5165\u201c\u9ad8\u5ea6\u5ba1\u67e5\u201d\u9636\u6bb5\uff0c\u56e0\u4e3a\u7a0e\u52a1\u673a\u5173\u5c06\u540c\u65f6\u6536\u7d27\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u52a0\u5f3a\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u7684\u68c0\u67e5\uff0c\u5e76\u5b9e\u65bd\u5168\u7403\u6700\u4f4e\u7a0e (GMT)\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u8bb8\u591a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u2014\u2014\u5373\u4f7f\u6ca1\u6709\u6545\u610f\u6b3a\u8bc8\u2014\u2014\u4ecd\u7136\u9762\u4e34\u7740\u88ab\u8bc4\u4f30\u7a0e\u6536\u5e76\u88ab\u8ffd\u6eaf\u5f81\u6536\u6570\u767e\u4ebf\u81f3\u6570\u5343\u4ebf\u8d8a\u5357\u76fe\u7684\u98ce\u9669\uff0c\u4ec5\u4ec5\u56e0\u4e3a\u5b83\u4eec\u7684\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\u4e0d\u7b26\u5408\u72ec\u7acb\u8d38\u6613\u7684\u539f\u5219\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u6587\u4e0d\u4ec5\u201c\u89e3\u91ca\u6cd5\u89c4\u201d\uff0c\u8fd8\u63d0\u4f9b\u4e86\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6027\u8d28\u6982\u8ff0\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u76ee\u524d\u6700\u5e38\u89c1\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5f62\u5f0f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u5173\u952e\u6cd5\u5f8b\u6761\u6b3e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a5\u53d7\u68c0\u67e5\u7684\u5b9e\u9645\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u7403\u6700\u4f4e\u7a0e\u65f6\u4ee3\u4e0b\u7684\u5408\u89c4\u4e0e\u98ce\u9669\u4f18\u5316\u7b56\u7565<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u9632\u8303\u7a0e\u52a1\u98ce\u9669\uff0c\u63d0\u9ad8\u900f\u660e\u5ea6\uff0c\u5e76\u4fdd\u62a4\u5176\u5728\u8d8a\u5357\u7684\u957f\u671f\u6295\u8d44\u6218\u7565\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy 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baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Tinh_trang_Chuyen_gia_tai_Viet_Nam\" >\u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u73b0\u72b6<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Cac_hinh_thuc_Chuyen_gia_pho_bien_tai_Viet_Nam\" >\u8d8a\u5357\u5e38\u89c1\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5f62\u5f0f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Quy_trinh_co_quan_thue_ap_dung_khi_thanh_tra_Chuyen_gia_tai_Viet_Nam\" >\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u5728\u5ba1\u8ba1\u8f6c\u8ba9\u5b9a\u4ef7\u65f6\u6240\u91c7\u7528\u7684\u7a0b\u5e8f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Co_so_phap_ly_chinh_thuc_ve_chong_Chuyen_gia_tai_Viet_Nam\" >\u8d8a\u5357\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5b98\u65b9\u6cd5\u5f8b\u4f9d\u636e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Quy_dinh_trong_tam_trong_Nghi_dinh_1322020ND-CP\" 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class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Anh_huong_uy_tin_va_quan_he_voi_Co_quan_Thue\" >\u5bf9\u58f0\u8a89\u53ca\u4e0e\u7a0e\u52a1\u673a\u5173\u5173\u7cfb\u7684\u5f71\u54cd\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Chien_luoc_tuan_thu_chong_Chuyen_gia_hieu_qua\" >\u6709\u6548\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u7b56\u7565<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u51c6\u5907\u4e00\u4efd\u6587\u4ef6\u4ee5\u786e\u5b9a\u76f8\u5173\u4ea4\u6613\u7684\u4ef7\u683c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Xay_dung_Chinh_sach_gia_noi_bo\" >\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Thoa_thuan_truoc_ve_Phuong_phap_xac_dinh_gia_tinh_thue_APA\" >\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Khung_chien_luoc_quan_ly_rui_ro_chuyen_gia_ben_vung\" >\u53ef\u6301\u7eed\u8f6c\u79fb\u5b9a\u4ef7\u98ce\u9669\u7ba1\u7406\u6218\u7565\u6846\u67b6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Thach_thuc_moi_Thue_toi_thieu_Toan_cau_va_tac_dong_den_FDI\" >\u65b0\u6311\u6218\uff1a\u5168\u7403\u6700\u4f4e\u7a0e\u53ca\u5176\u5bf9\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u7684\u5f71\u54cd\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Pham_vi_ap_dung\" >\u9002\u7528\u8303\u56f4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Tac_dong_den_Chuyen_gia\" >\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5f71\u54cd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Hanh_dong_cua_Viet_Nam\" >\u8d8a\u5357\u7684\u884c\u52a8<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-gia-tai-viet-nam-2026\/#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=\"Tinh_trang_Chuyen_gia_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u73b0\u72b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-chuyen-gia\/\"><span style=\"font-weight: 400;\">\u8f6c\u79fb\u5b9a\u4ef7<\/span><\/a><span style=\"font-weight: 400;\"> \u5728\u8d8a\u5357\uff0c\u4f01\u4e1a\uff0c\u7279\u522b\u662f\u8de8\u56fd\u516c\u53f8\uff0c\u4f1a\u8fdb\u884c\u5185\u90e8\u4ea4\u6613\u5b9a\u4ef7\u6d3b\u52a8\u3002<\/span><span style=\"font-weight: 400;\"> \uff08\u4f8b\u5982\u4e70\u5356\u5546\u54c1\u548c\u670d\u52a1\uff09\u5e76\u975e\u4ee5\u5e02\u573a\u4ef7\u683c\u8fdb\u884c\uff0c\u76ee\u7684\u662f\u4e3a\u4e86\u6700\u5927\u5316\u5229\u6da6\u548c\u51cf\u5c11\u7a0e\u8d1f\u3002\u867d\u7136\u5728\u7b26\u5408\u5e02\u573a\u4ef7\u683c\u539f\u5219\uff08\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff09\u7684\u60c5\u51b5\u4e0b\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u662f\u4e00\u79cd\u5408\u6cd5\u7684\u8d22\u52a1\u7ba1\u7406\u5de5\u5177\uff0c\u4f46\u5f53\u6ee5\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u5c06\u5229\u6da6\u4ece\u9ad8\u7a0e\u7387\u56fd\u5bb6\u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u56fd\u5bb6\uff0c\u9020\u6210\u56fd\u5bb6\u8d22\u653f\u635f\u5931\u65f6\uff0c\u5c31\u4f1a\u6210\u4e3a\u4e00\u4e2a\u654f\u611f\u95ee\u9898\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5fc5\u987b\u660e\u786e\u533a\u5206\u8f6c\u79fb\u5b9a\u4ef7\uff08\u5185\u90e8\u4ef7\u683c\u8c03\u6574\uff09\u4e0e\u907f\u7a0e\uff08\u5229\u7528\u6cd5\u5f8b\u6f0f\u6d1e\u5408\u6cd5\u51cf\u5c11\u7a0e\u6b3e\uff09\u548c\u7a0e\u52a1\u6b3a\u8bc8\uff08\u4e00\u79cd\u975e\u6cd5\u884c\u4e3a\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u7684\u7a0e\u52a1\u7ba1\u7406\u5b9e\u8df5\u4e2d\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u4e0d\u518d\u662f\u4e00\u4e2a\u5b64\u7acb\u7684\u73b0\u8c61\uff0c\u800c\u662f\u5df2\u6210\u4e3a\u56fd\u5bb6\u98ce\u9669\u5173\u6ce8\u7684\u95ee\u9898\u4e4b\u4e00\uff0c\u5c24\u5176\u662f\u5728\u4ee5\u4e0b\u51e0\u4e2a\u9886\u57df\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5236\u9020\u548c\u52a0\u5de5<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u5206\u9500\u8d38\u6613<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6280\u672f\u3001\u8f6f\u4ef6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96f6\u552e\u3001\u533a\u57df\u4f9b\u5e94\u94fe<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u7b26\u5408\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u6761\u4ef6\u7684\u4f01\u4e1a<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u8bb8\u591a\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u6301\u7eed\u4e8f\u635f\uff0c\u4f46\u89c4\u6a21\u5374\u4e0d\u65ad\u6269\u5927\uff0c\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u5c06\u5176\u5217\u5165\u8f6c\u8ba9\u5b9a\u4ef7\u9ad8\u98ce\u9669\u540d\u5355\u7684\u5178\u578b\u8ff9\u8c61\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u91cd\u8981\u7684\u662f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u672c\u8eab\u5e76\u4e0d\u5fc5\u7136\u6784\u6210\u8fdd\u89c4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f46\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u90fd\u5fc5\u987b\u8bc1\u660e\u5176\u5177\u6709\u7ecf\u6d4e\u57fa\u7840\u548c\u5e02\u573a\u4ef7\u683c\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u65e0\u6cd5\u63d0\u4f9b\u8bc1\u660e\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u8c03\u6574\u6574\u4e2a\u4f01\u4e1a\u7684\u7ecf\u8425\u4e1a\u7ee9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_Chuyen_gia_pho_bien_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u5e38\u89c1\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5f62\u5f0f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2471\" aria-describedby=\"caption-attachment-2471\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2471\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-hinh-thuc-chuyen-gia-tai-Viet-Nam-pho-bien-nhat.jpg\" alt=\"C\u00e1c h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam ph\u1ed5 bi\u1ebfn nh\u1ea5t\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-hinh-thuc-chuyen-gia-tai-Viet-Nam-pho-bien-nhat.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-hinh-thuc-chuyen-gia-tai-Viet-Nam-pho-bien-nhat-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-hinh-thuc-chuyen-gia-tai-Viet-Nam-pho-bien-nhat-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-hinh-thuc-chuyen-gia-tai-Viet-Nam-pho-bien-nhat-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-hinh-thuc-chuyen-gia-tai-Viet-Nam-pho-bien-nhat-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2471\" class=\"wp-caption-text\">\u8d8a\u5357\u6700\u5e38\u89c1\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5f62\u5f0f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u597d\u5730\u4e86\u89e3\u4f01\u4e1a\u5982\u4f55\u5728\u8d8a\u5357\u5b9e\u65bd\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u6709\u5fc5\u8981\u4e86\u89e3\u5b9e\u8df5\u4e2d\u5e38\u7528\u7684\u51e0\u79cd\u5f62\u5f0f\u3002\u6bcf\u79cd\u5f62\u5f0f\u90fd\u6709\u5176\u81ea\u8eab\u7684\u673a\u5236\uff0c\u4f46\u5176\u5171\u540c\u76ee\u6807\u90fd\u662f\u5728\u5173\u8054\u65b9\u4e4b\u95f4\u8f6c\u79fb\u5229\u6da6\uff0c\u4ee5\u4f18\u5316\u7a0e\u52a1\u4e49\u52a1\u3002\u4e0b\u8868\u5177\u4f53\u5217\u51fa\u4e86\u6bcf\u79cd\u5f62\u5f0f\uff0c\u5e76\u63d0\u4f9b\u4e86\u5b9e\u9645\u6848\u4f8b\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u66f4\u76f4\u89c2\u5730\u4e86\u89e3\u548c\u8bc6\u522b\u6f5c\u5728\u98ce\u9669\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u6728\u677f\uff1a<\/strong> \u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u7684\u5f62\u5f0f\u548c\u8bc6\u522b\u3002<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u8f6c\u8ba9\u5b9a\u4ef7\u8868<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u63cf\u8ff0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u793a\u4f8b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u7684\u98ce\u9669\u6307\u6807\u3002<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u5546\u54c1\u548c\u670d\u52a1\u7684\u4ef7\u683c<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u8c03\u6574\u539f\u6750\u6599\u3001\u534a\u6210\u54c1\u6216\u5185\u90e8\u670d\u52a1\u7684\u91c7\u8d2d\u4ef7\u683c\uff0c\u4f7f\u5176\u9ad8\u4e8e\u6216\u4f4e\u4e8e\u5e02\u573a\u4ef7\u683c\uff0c\u6765\u6539\u53d8\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u5229\u6da6\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">A\u516c\u53f8\uff08\u8d8a\u5357\uff0c\u9ad8\u7a0e\u7387\uff09\u4ee5\u6bcf\u5355\u4f4d$120\u7684\u4ef7\u683c\u4ece\u6bcd\u516c\u53f8B\uff08X\u56fd\uff0c\u4f4e\u7a0e\u7387\uff09\u8fdb\u53e3\u539f\u6750\u6599\uff0c\u800c\u5e02\u573a\u4ef7\u683c\u4ec5\u4e3a\u6bcf\u5355\u4f4d$100\u3002\u8fd9\u589e\u52a0\u4e86\u8d8a\u5357\u7684\u6210\u672c\uff0c\u5e76\u5c06$20\u7684\u5229\u6da6\u8f6c\u79fb\u7ed9\u4e86B\u516c\u53f8\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e0e\u884c\u4e1a\u5e73\u5747\u6c34\u5e73\u76f8\u6bd4\uff0c\u5229\u6da6\u7387\u5f02\u5e38\u4f4e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u8d37\u6b3e\u5229\u606f\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4ee5\u5f02\u5e38\u9ad8\u7684\u5229\u7387\u53d1\u653e\u56fd\u5185\u8d37\u6b3e\uff08\u589e\u52a0\u8d8a\u5357\u7684\u8d22\u52a1\u6210\u672c\uff09\u6216\u4ee5\u5f02\u5e38\u4f4e\u7684\u5229\u7387\u53d1\u653e\u56fd\u5185\u8d37\u6b3e\uff08\u51cf\u5c11\u6d77\u5916\u5229\u606f\u6536\u5165\uff09\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u516c\u53f8\uff08\u8d8a\u5357\uff09\u5411\u5173\u8054\u516c\u53f8D\u501f\u6b3e\uff0c\u5e74\u5229\u7387\u4e3a15%\uff0c\u800c\u5546\u4e1a\u94f6\u884c\u7684\u5e74\u5229\u7387\u4ec5\u4e3a8%\u3002\u8fd97%\u7684\u5dee\u989d\u8ba1\u5165\u8d22\u52a1\u8d39\u7528\uff0c\u4ece\u800c\u964d\u4f4e\u4e86\u8d8a\u5357\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u8d85\u8fc7 30% EBITDA<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u65e0\u5f62\u8d44\u4ea7<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6536\u53d6\u8fc7\u9ad8\u6216\u4e0d\u6210\u6bd4\u4f8b\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3001\u7ba1\u7406\u8d39\u6216\u5546\u6807\u8d39\uff0c\u4e0e\u5b9e\u9645\u83b7\u5f97\u7684\u4ef7\u503c\u4e0d\u7b26\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">E\u516c\u53f8\uff08\u8d8a\u5357\uff09\u5411\u5176\u5173\u8054\u516c\u53f8F\u652f\u4ed8\u4e865%\u4ebf\u7f8e\u5143\u7684\u54c1\u724c\u4f7f\u7528\u8d39\uff0c\u800c\u884c\u4e1a\u5e73\u5747\u6c34\u5e73\u4ec5\u4e3a1-2%\u3002\u8fd9\u79cd\u5dee\u5f02\u88ab\u8ba4\u4e3a\u662f\u4e0d\u5408\u7406\u7684\u652f\u51fa\uff0c\u5176\u76ee\u7684\u662f\u4e3a\u4e86\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u56fd\u5916\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u65e0\u6cd5\u8bc1\u660e\u5177\u6709\u7ecf\u6d4e\u6548\u76ca\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u6295\u5165\u8d44\u4ea7\u7684\u4ef7\u503c<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8d44\u672c\u8d44\u4ea7\u4f30\u503c\u8fc7\u9ad8\u4f1a\u589e\u52a0\u6298\u65e7\u8d39\u7528\uff0c\u5e76\u5728\u591a\u5e74\u5185\u51cf\u5c11\u5e94\u7a0e\u5229\u6da6\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">G\u516c\u53f8\u4ee5\u4e00\u6761\u4e8c\u624b\u751f\u4ea7\u7ebf\u7684\u5f62\u5f0f\u51fa\u8d44\uff0c\u5b9e\u9645\u4ef7\u503c\u4e3a50\u4ebf\u8d8a\u5357\u76fe\uff0c\u4f46\u5728\u51fa\u8d44\u7ed9H\u516c\u53f8\uff08\u8d8a\u5357\uff09\u65f6\u4f30\u503c\u4e3a200\u4ebf\u8d8a\u5357\u76fe\u3002H\u516c\u53f8\u8ba1\u63d0\u4e86\u8d85\u8fc7200\u4ebf\u8d8a\u5357\u76fe\u7684\u6298\u65e7\uff0c\u5bfc\u81f4\u6210\u672c\u589e\u52a0\uff0c\u5e94\u7a0e\u5229\u6da6\u51cf\u5c11\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6298\u65e7\u989d\u5927\u5e45\u589e\u52a0\uff0c\u4f46\u6536\u5165\u5374\u6ca1\u6709\u589e\u52a0\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u4ee5\u4e0a\u6848\u4f8b\u53ef\u4ee5\u770b\u51fa\uff0c\u8d8a\u5357\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\u5e76\u975e\u5355\u4e00\u5f62\u5f0f\uff0c\u800c\u662f\u5e38\u5e38\u901a\u8fc7\u5546\u54c1\u4ef7\u683c\u3001\u8d37\u6b3e\u5229\u7387\u3001\u65e0\u5f62\u8d44\u4ea7\u6216\u51fa\u8d44\u989d\u7b49\u591a\u79cd\u590d\u6742\u591a\u6837\u7684\u65b9\u5f0f\u8fdb\u884c\u3002\u53ca\u65e9\u8bc6\u522b\u8fd9\u4e9b\u8ff9\u8c61\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u8c03\u6574\u5185\u90e8\u653f\u7b56\uff0c\u786e\u4fdd\u9075\u5b88\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u5e76\u907f\u514d\u5728\u672a\u6765\u7684\u7a0e\u52a1\u7a3d\u67e5\u4e2d\u9762\u4e34\u7a0e\u52a1\u5f81\u6536\u548c\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_co_quan_thue_ap_dung_khi_thanh_tra_Chuyen_gia_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u5728\u5ba1\u8ba1\u8f6c\u8ba9\u5b9a\u4ef7\u65f6\u6240\u91c7\u7528\u7684\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u5b9e\u9645\u64cd\u4f5c\u4e2d\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u901a\u5e38\u9075\u5faa\u4ee5\u4e0b\u6b65\u9aa4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 1 \u2013 \u6839\u636e\u5df2\u7533\u62a5\u6570\u636e\u8fdb\u884c\u98ce\u9669\u5206\u6790\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\uff08\u8868\u683c 01\/GDLK\uff09\u3001\u591a\u5e74\u8d22\u52a1\u62a5\u8868\u4ee5\u53ca\u884c\u4e1a\u5229\u6da6\u7387\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 2 \u2013 \u8bf7\u6c42\u4ee5\u4e0b\u6587\u4ef6\u4ee5\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\uff1a\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u548c\u56fd\u522b\u635f\u76ca\u62a5\u544a\uff08\u5982\u9002\u7528\uff0cCbCR\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 3 \u2013 \u57fa\u51c6\u5206\u6790\uff1a\u5229\u7528\u533a\u57df\u6570\u636e\u5e93\u8c03\u6574\u5229\u6da6\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u56db\u6b65\u2014\u2014\u7a0e\u52a1\u8bc4\u4f30\u548c\u5904\u7f5a\uff1a\u5b9e\u65bd\u4ef7\u683c\u8c03\u6574\u3001\u5f81\u6536\u6b20\u7a0e\u3001\u5f81\u6536\u884c\u653f\u5904\u7f5a\u3001\u5904\u7406\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6ca1\u6709\u8bb0\u5f55\u6216\u53ea\u6709\u8868\u9762\u8bb0\u5f55\u7684\u4f01\u4e1a\u51e0\u4e4e\u80af\u5b9a\u4f1a\u88ab\u7a0e\u52a1\u90e8\u95e8\u8bc4\u4f30\u3002\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_chinh_thuc_ve_chong_Chuyen_gia_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5b98\u65b9\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5408\u89c4\u5e76\u5efa\u7acb\u4fe1\u4efb\uff0c\u6240\u6709\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u90fd\u9700\u8981\u638c\u63e1\u4ee5\u4e0b\u5b98\u65b9\u6cd5\u5f8b\u6587\u4ef6\u3002\u8fd9\u88ab\u8ba4\u4e3a\u662f\u5f53\u4eca\u6700\u91cd\u8981\u7684\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u5f8b\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;\"> \u8d8a\u5357\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5b98\u65b9\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u91cd\u70b9\u5173\u6ce8\u8d8a\u5357\u7684\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u91cd\u8981\u8bed\u5f55<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5bf9\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7684\u7a0e\u52a1\u7ba1\u7406\u5236\u5b9a\u8be6\u7ec6\u3001\u5168\u9762\u7684\u6cd5\u89c4\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c\u4e94\u6761\uff1a\u5173\u8054\u4ea4\u6613\u5f53\u4e8b\u4eba\u7684\u786e\u5b9a\u3002\u7b2c\u516d\u6761\u548c\u7b2c\u4e03\u6761\uff1a\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u7684\u786e\u5b9a\u539f\u5219\u548c\u65b9\u6cd5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7b2c66\/2020\/TT-BTC\u53f7\u901a\u51fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5b9e\u65bd\u7ec6\u5219\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5173\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u786e\u5b9a\u6587\u4ef6\u7684\u7533\u62a5\u548c\u7f16\u5236\u7684\u8be6\u7ec6\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u98ce\u9669\u7ba1\u7406\u3001\u7a0e\u52a1\u5ba1\u8ba1\u548c\u7a0e\u57fa\u4fb5\u8680\u63aa\u65bd\uff08BEPS\uff09\u7684\u4e00\u822c\u539f\u5219\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5173\u4e8e\u7eb3\u7a0e\u4eba\u548c\u7a0e\u52a1\u673a\u5173\u7684\u6743\u5229\u548c\u4e49\u52a1\u7684\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4ece\u4e0a\u8ff0\u6cd5\u5f8b\u6587\u4ef6\u53ef\u4ee5\u770b\u51fa\uff0c\u8d8a\u5357\u7684\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u5f8b\u6846\u67b6\u6b63\u5728\u4e0d\u65ad\u5b8c\u5584\uff0c\u5e76\u9010\u6e10\u63a5\u8fd1\u56fd\u9645\u6807\u51c6\uff08BEPS - OECD\uff09\u3002\u4f01\u4e1a\u9700\u8981\u5b9a\u671f\u66f4\u65b0\u548c\u5ba1\u67e5\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\uff0c\u5e76\u5168\u9762\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u3002 <\/span><a href=\"https:\/\/chinhphu.vn\/default.aspx?pageid=27160&amp;docid=200612\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c66\/2020\/TT-BTC\u53f7\u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\"> \u4f5c\u4e3a <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=197312\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/span><\/a><span style=\"font-weight: 400;\">\u4e25\u683c\u9075\u5b88\u89c4\u5b9a\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u68c0\u67e5\u98ce\u9669\uff0c\u8fd8\u80fd\u63d0\u9ad8\u5728\u8d8a\u5357\u6295\u8d44\u6d3b\u52a8\u7684\u900f\u660e\u5ea6\u548c\u58f0\u8a89\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_trong_tam_trong_Nghi_dinh_1322020ND-CP\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u5173\u952e\u6761\u6b3e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2470\" aria-describedby=\"caption-attachment-2470\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2470\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chong-chuyen-gia-tai-Viet-Nam-theo-Nghi-dinh-132.jpg\" alt=\"Quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chong-chuyen-gia-tai-Viet-Nam-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chong-chuyen-gia-tai-Viet-Nam-theo-Nghi-dinh-132-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chong-chuyen-gia-tai-Viet-Nam-theo-Nghi-dinh-132-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chong-chuyen-gia-tai-Viet-Nam-theo-Nghi-dinh-132-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chong-chuyen-gia-tai-Viet-Nam-theo-Nghi-dinh-132-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2470\" class=\"wp-caption-text\">\u8d8a\u5357\u7b2c132\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u5177\u4f53\u843d\u5b9e\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u539f\u5219\uff0c\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u91cd\u70b9\u5173\u6ce8\u4ee5\u4e0b\u4e09\u4e2a\u5173\u952e\u6761\u6b3e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff1a\u5173\u8054\u4ea4\u6613\u5fc5\u987b\u6309\u5e02\u573a\u4ef7\u683c\u5b9a\u4ef7\uff0c\u5c31\u597d\u50cf\u4ea4\u6613\u53cc\u65b9\u5f7c\u6b64\u72ec\u7acb\u4e00\u6837\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u63a7\u5236\uff08\u5229\u606f\u4e0a\u9650\uff09\uff1a\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\u4e0d\u5f97\u8d85\u8fc7\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff0c\u5373\u7ecf\u8425\u51c0\u5229\u6da6\u52a0\u4e0a\u5229\u606f\u652f\u51fa\u548c\u6298\u65e7\u8d39\u7528\uff09\u768430%\u500d\u3002\u8fd9\u662f\u4e00\u9879\u65e8\u5728\u9650\u5236\u901a\u8fc7\u91d1\u878d\u6e20\u9053\u8fdb\u884c\u8f6c\u79fb\u5b9a\u4ef7\u7684\u76f4\u63a5\u89c4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6cd5\u89c4\u8be6\u60c5 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/\"><span style=\"font-weight: 400;\">\u5229\u76ca\u63a7\u5236<\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u8d37\u6b3e\u5229\u606f\u4e0a\u9650\uff09\u8fd9\u9879\u89c4\u5b9a\u662f\u5f53\u524d\u7a0e\u52a1\u7a3d\u67e5\u7684\u91cd\u70b9\u4e4b\u4e00\u3002\u4ee5\u4e0b\u51e0\u70b9\u9700\u8981\u6ce8\u610f\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u5229\u606f\u652f\u51fa\u9879\u76ee\u4e0d\u8ba1\u5165 30% EBITDA \u9650\u5236\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u5229\u606f\u6309\u7167\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\u534f\u8bae\u548c\u653f\u5e9c\u8d37\u6b3e\u7684\u89c4\u5b9a\u6267\u884c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6765\u81ea\u56fd\u9645\u91d1\u878d\u673a\u6784\uff08\u4e9a\u6d32\u5f00\u53d1\u94f6\u884c\u3001\u4e16\u754c\u94f6\u884c\u3001\u56fd\u9645\u8d27\u5e01\u57fa\u91d1\u7ec4\u7ec7\uff09\u548c\u975e\u653f\u5e9c\u7ec4\u7ec7\u7684\u8d37\u6b3e\u5229\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u5229\u606f\u662f\u6839\u636e\u653f\u5e9c\u7684\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\u548c\u9879\u76ee\u652f\u4ed8\u7684\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\uff08\u8d85\u8fc7 30% EBITDA\uff09\u4ece\u4e0d\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u4ea7\u751f\u7684\u7eb3\u7a0e\u671f\u5f00\u59cb\uff0c\u8fde\u7eed 5 \u5e74\u7ed3\u8f6c\u5230\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6d89\u53ca\u76f8\u5173\u4ea4\u6613\u7684\u4f01\u4e1a\u5fc5\u987b\u627f\u62c5\u8d23\u4efb\u3002 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"><span style=\"font-weight: 400;\">\u5ba3\u8a00 <\/span><\/a><span style=\"font-weight: 400;\">\u5e76\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u4ee5\u4fbf\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u63d0\u4f9b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_va_hau_qua_khi_vi_pham_Quy_dinh_chong_Chuyen_gia_tai_Viet_Nam\"><\/span><b>\u8fdd\u53cd\u8d8a\u5357\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u7684\u98ce\u9669\u548c\u540e\u679c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u5e76\u53d1\u73b0\u4e0d\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\u65f6\uff0c\u4f01\u4e1a\u5c06\u9762\u4e34\u4ee5\u4e0b\u4e25\u91cd\u98ce\u9669\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truy_thu_thue_va_Dieu_chinh_gia\"><\/span><b>\u7a0e\u6536\u5f81\u7ba1\u548c\u4ef7\u683c\u8c03\u6574<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76f4\u63a5\u7684\u7a0e\u52a1\u5f71\u54cd\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u6709\u6743\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u8c03\u6574\u4ea4\u6613\u4ef7\u683c\uff0c\u4ece\u800c\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8f\u635f\u51cf\u5c11\u8c03\u6574\uff1a\u56e0\u8f6c\u8ba9\u5b9a\u4ef7\u4ea7\u751f\u7684\u4e8f\u635f\u5c06\u88ab\u51cf\u5c11\u6216\u6d88\u9664\uff0c\u4ece\u800c\u589e\u52a0\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u76f4\u63a5\u8c03\u6574\u5e94\u7f34\u7a0e\u6b3e\u5916\uff0c\u4f01\u4e1a\u8fd8\u9762\u4e34\u5176\u4ed6\u4e25\u91cd\u7684\u8d22\u52a1\u5236\u88c1\uff0c\u5177\u4f53\u5982\u4e0b\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_khoan_xu_phat_Tai_chinh\"><\/span><b>\u7f5a\u6b3e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u548c\u300a\u884c\u653f\u5904\u7f5a\u6761\u4f8b\u300b\uff0c\u4f01\u4e1a\u53ef\u80fd\u9700\u8981\u627f\u62c5\u7684\u5177\u4f53\u7f5a\u6b3e\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u8fdd\u53cd\u7a0e\u52a1\u89c4\u5b9a\u7684\u884c\u653f\u5904\u7f5a\uff1a\u5bf9\u56e0\u865a\u5047\u7533\u62a5\u800c\u5bfc\u81f4\u5e94\u7f34\u7a0e\u6b3e\u77ed\u7f3a\u800c\u5f81\u6536\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u91d1\u989d\u5904\u4ee5 20% \u7684\u7f5a\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\uff1a\u6309\u4f01\u4e1a\u6240\u5f97\u7a0e\u6b20\u6b3e\u548c\u884c\u653f\u7f5a\u6b3e\u91d1\u989d\u76840.03%\/\u5929\u8ba1\u7b97\uff0c\u4ece\u7eb3\u7a0e\u622a\u6b62\u65e5\u671f\u5230\u5b9e\u9645\u4ed8\u6b3e\u65e5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ef6\u8fdf\u7533\u62a5\u6216\u7533\u62a5\u4e0d\u5b9e\u7684\u5904\u7f5a\uff1a\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u7533\u62a5\u4e0d\u5b9e\u5904\u4ee5 800 \u4e07\u8d8a\u5357\u76fe\u81f3 2500 \u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u6309\u8981\u6c42\u51c6\u5907\u6216\u63d0\u4f9b\u6587\u4ef6\u7684\u5904\u7f5a\uff1a\u4f01\u4e1a\u5982\u672a\u6309\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u51c6\u5907\u6216\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u53ef\u80fd\u4f1a\u53d7\u5230\u66f4\u4e25\u5389\u7684\u884c\u653f\u5904\u7f5a\u548c\u7a0e\u52a1\u8bc4\u4f30\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u76f4\u63a5\u7684\u7ecf\u6d4e\u5904\u7f5a\u5916\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u8fdd\u89c4\u8fd8\u4f1a\u9020\u6210\u4e25\u91cd\u7684\u975e\u7ecf\u6d4e\u635f\u5931\u548c\u4eba\u9645\u5173\u7cfb\u635f\u5931\uff0c\u5177\u4f53\u5305\u62ec\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Anh_huong_uy_tin_va_quan_he_voi_Co_quan_Thue\"><\/span><b>\u5bf9\u58f0\u8a89\u53ca\u4e0e\u7a0e\u52a1\u673a\u5173\u5173\u7cfb\u7684\u5f71\u54cd<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u975e\u7ecf\u6d4e\u6027\u4f46\u540c\u6837\u4e25\u91cd\u7684\u540e\u679c\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88ab\u5a92\u4f53\u70b9\u540d\u62a5\u9053\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u7a0e\u52a1\u98ce\u9669\u8bc4\u7ea7\u4ea7\u751f\u8d1f\u9762\u5f71\u54cd\uff0c\u5bfc\u81f4\u540e\u7eed\u671f\u95f4\u5ba1\u8ba1\u66f4\u52a0\u9891\u7e41\u548c\u6df1\u5165\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9762\u5bf9\u8fd9\u4e9b\u4e25\u91cd\u7684\u8d22\u52a1\u3001\u6cd5\u5f8b\u548c\u58f0\u8a89\u98ce\u9669\uff0c\u4ece\u88ab\u52a8\u5e94\u5bf9\u8f6c\u53d8\u4e3a\u4e3b\u52a8\u6784\u5efa\u548c\u5b9e\u65bd\u6709\u6548\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u7b56\u7565\uff0c\u5bf9\u6bcf\u4e2a\u4f01\u4e1a\u6765\u8bf4\u90fd\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chien_luoc_tuan_thu_chong_Chuyen_gia_hieu_qua\"><\/span><b>\u6709\u6548\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u7b56\u7565<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2469\" aria-describedby=\"caption-attachment-2469\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2469\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chien-luoc-tuan-thu-chuyen-gia-tai-Viet-Nam-giup-doanh-nghiep-giam-rui-ro-thue.jpg\" alt=\"Chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chien-luoc-tuan-thu-chuyen-gia-tai-Viet-Nam-giup-doanh-nghiep-giam-rui-ro-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chien-luoc-tuan-thu-chuyen-gia-tai-Viet-Nam-giup-doanh-nghiep-giam-rui-ro-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chien-luoc-tuan-thu-chuyen-gia-tai-Viet-Nam-giup-doanh-nghiep-giam-rui-ro-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chien-luoc-tuan-thu-chuyen-gia-tai-Viet-Nam-giup-doanh-nghiep-giam-rui-ro-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chien-luoc-tuan-thu-chuyen-gia-tai-Viet-Nam-giup-doanh-nghiep-giam-rui-ro-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2469\" class=\"wp-caption-text\">\u8d8a\u5357\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u7b56\u7565\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\uff0c\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u9700\u8981\u5236\u5b9a\u5408\u89c4\u548c\u900f\u660e\u5ea6\u6218\u7565\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u51c6\u5907\u4e00\u4efd\u6587\u4ef6\u4ee5\u786e\u5b9a\u76f8\u5173\u4ea4\u6613\u7684\u4ef7\u683c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u91cd\u8981\u7684\u8bc1\u636e\uff0c\u5b83\u5efa\u7acb\u5728\u7ecf\u5408\u7ec4\u7ec7BEPS\u6807\u51c6\u7684\u4e09\u7ea7\u7ed3\u6784\u4e4b\u4e0a\u3002\u8be5\u5377\u5b97\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-local-file\/\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6<\/span><\/a><span style=\"font-weight: 400;\">\uff1a\u6709\u5173\u8d8a\u5357\u76f8\u5173\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6<\/span><\/a><span style=\"font-weight: 400;\">\uff1a\u5173\u4e8e\u8de8\u56fd\u516c\u53f8\u7684\u6982\u51b5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09<\/span><\/a><span style=\"font-weight: 400;\">\u4ec5\u9002\u7528\u4e8e\u5168\u7403\u5408\u5e76\u603b\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc7 18 \u4e07\u4ebf\u8d8a\u5357\u76fe\u7684\u5927\u578b\u4f01\u4e1a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u8bb0\u5f55\u4ea4\u6613\u4ec5\u4ec5\u662f\u89e3\u91ca\u5df2\u53d1\u751f\u4ea4\u6613\u7684\u7b2c\u4e00\u6b65\u3002\u4e3a\u4e86\u4e3b\u52a8\u63a7\u5236\u98ce\u9669\uff0c\u4f01\u4e1a\u9700\u8981\u8fc8\u51fa\u7b2c\u4e8c\u6b65\uff0c\u5373\u4e3a\u672a\u6765\u7684\u4ea4\u6613\u5236\u5b9a\u6218\u7565\u65b9\u5411\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xay_dung_Chinh_sach_gia_noi_bo\"><\/span><b>\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e3a\u6210\u5458\u4e4b\u95f4\u5236\u5b9a\u6e05\u6670\u900f\u660e\u7684\u5b9a\u4ef7\u89c4\u5219\uff0c\u786e\u4fdd\u6240\u6709\u4ea4\u6613\u5728\u7ecf\u6d4e\u4e0a\u5408\u7406\uff0c\u5e76\u7b26\u5408\u72ec\u7acb\u6027\u539f\u5219\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u786e\u4fdd\u5408\u89c4\u5e76\u5f7b\u5e95\u6d88\u9664\u5ba1\u8ba1\u98ce\u9669\uff0c\u4f01\u4e1a\u53ef\u4ee5\u901a\u8fc7\u4ee5\u4e0b\u673a\u5236\u4e0e\u7a0e\u52a1\u673a\u5173\u8fbe\u6210\u6b63\u5f0f\u534f\u8bae\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thoa_thuan_truoc_ve_Phuong_phap_xac_dinh_gia_tinh_thue_APA\"><\/span><b>\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8be5\u673a\u5236\u6709\u52a9\u4e8e\u4f01\u4e1a\u548c\u7a0e\u52a1\u673a\u5173\u5c31\u7279\u5b9a\u65f6\u671f\u5185\u7684\u4ef7\u683c\u786e\u5b9a\u65b9\u6cd5\u8fbe\u6210\u4e00\u81f4\uff0c\u4ece\u800c\u63d0\u4f9b\u786e\u5b9a\u6027\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u672a\u6765\u7684\u7ea0\u7eb7\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u867d\u7136\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA) \u7b49\u79ef\u6781\u673a\u5236\u6709\u52a9\u4e8e\u4f01\u4e1a\u7a33\u5b9a\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u4e0e\u5f53\u5730\u7a0e\u52a1\u673a\u5173\u7684\u98ce\u9669\uff0c\u4f46\u56fd\u9645\u7a0e\u6536\u683c\u5c40\u5df2\u7ecf\u8f6c\u53d8\u4e3a\u4e00\u4e2a\u66f4\u52a0\u7cfb\u7edf\u5316\u548c\u590d\u6742\u7684\u6311\u6218\uff0c\u5373\u5168\u7403\u6700\u4f4e\u7a0e\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khung_chien_luoc_quan_ly_rui_ro_chuyen_gia_ben_vung\"><\/span><b>\u53ef\u6301\u7eed\u8f6c\u79fb\u5b9a\u4ef7\u98ce\u9669\u7ba1\u7406\u6218\u7565\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u9075\u5b88\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u4e0d\u80fd\u4ec5\u4ec5\u5c40\u9650\u4e8e\u63d0\u4ea4\u6240\u9700\u6587\u4ef6\uff0c\u800c\u9700\u8981\u5c06\u5176\u4f5c\u4e3a\u4e00\u5957\u5168\u9762\u7684\u7ba1\u7406\u6d41\u7a0b\u6765\u5b9e\u65bd\u3002\u5bfb\u6c42\u957f\u671f\u98ce\u9669\u63a7\u5236\u7684\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u9700\u8981\u5728\u7ed3\u6784\u5316\u7684\u6218\u7565\u6846\u67b6\u5185\u8fdb\u884c\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u8be5\u6846\u67b6\u65e2\u8981\u6ee1\u8db3\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6cd5\u5f8b\u8981\u6c42\uff0c\u53c8\u8981\u4e3a\u672a\u6765\u7684\u4ea4\u6613\u63d0\u4f9b\u6307\u5bfc\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u6218\u7565\u6846\u67b6\u53ef\u901a\u8fc7\u4ee5\u4e0b\u56db\u4e2a\u5173\u952e\u6b65\u9aa4\u5b9e\u65bd\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u6b65\u2014\u2014\u5b9a\u671f\u8bc4\u4f30\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\uff1a\u5c06\u5229\u6da6\u7387\u4e0e\u884c\u4e1a\u8fdb\u884c\u6bd4\u8f83\uff0c\u5e76\u5ba1\u67e5\u5173\u952e\u5173\u8054\u65b9\u4ea4\u6613\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 2 \u2013 \u89c4\u8303\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\uff1a\u5728\u5185\u90e8\u7cfb\u7edf\u4e2d\uff0c\u5efa\u7acb\u5171\u540c\u7684\u5b9a\u4ef7\u653f\u7b56\u89c4\u5b9a\uff0c\u5e76\u5728\u6574\u4e2a\u7cfb\u7edf\u4e2d\u5b9e\u884c\u6807\u51c6\u5316\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 3 \u2013 \u521b\u5efa\u51c6\u786e\u3001\u5b8c\u6574\u3001\u53ca\u65f6\u7684\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\uff1a\u4e0d\u8981\u4ec5\u4ec5\u4e3a\u4e86\u9075\u5b88\u6cd5\u89c4\u800c\u8fd9\u6837\u505a\uff1b\u6839\u636e\u4e1a\u52a1\u53d8\u5316\u6bcf\u5e74\u66f4\u65b0\u4e00\u6b21\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 4 \u2013 \u5ba1\u67e5 APA \u4e2d\u7684\u91cd\u5927\u4ea4\u6613\uff1a\u7279\u522b\u662f\u5bf9\u4e8e\u5916\u5305\u3001\u72ec\u5bb6\u7ecf\u9500\u548c\u4f01\u4e1a\u7ba1\u7406\u670d\u52a1\u7b49\u884c\u4e1a\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_moi_Thue_toi_thieu_Toan_cau_va_tac_dong_den_FDI\"><\/span><b>\u65b0\u6311\u6218\uff1a\u5168\u7403\u6700\u4f4e\u7a0e\u53ca\u5176\u5bf9\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u7684\u5f71\u54cd\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u81ea2024\u5e74\u8d77\uff0c\u8d8a\u5357\u6839\u636e\u56fd\u4f1a\u51b3\u8bae\u6b63\u5f0f\u5b9e\u65bd\u5168\u7403\u6700\u4f4e\u7a0e\uff08GMT\uff09\u3002\u8fd9\u5bf9\u8de8\u56fd\u516c\u53f8\u7684\u7a0e\u52a1\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565\u800c\u8a00\u662f\u4e00\u9879\u53d8\u9769\u6027\u4e3e\u63aa\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung\"><\/span><b>\u9002\u7528\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5168\u7403\u6700\u4f4e\u7a0e\u89c4\u5b9a\uff0c\u5bf9\u4e8e\u8fc7\u53bb\u56db\u5e74\u4e2d\u81f3\u5c11\u6709\u4e24\u5e74\u5408\u5e76\u8425\u4e1a\u989d\u8fbe\u5230\u6216\u8d85\u8fc7 7.5 \u4ebf\u6b27\u5143\u7684\u8de8\u56fd\u516c\u53f8 (MNE)\uff0c\u6700\u4f4e\u7a0e\u7387\u4e3a 15%\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u4f4e\u7a0e\u7387\u7684\u5b9e\u65bd\u4ece\u6839\u672c\u4e0a\u6539\u53d8\u4e86\u6295\u8d44\u73af\u5883\uff0c\u5e76\u5bf9\u4f01\u4e1a\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u4ea7\u751f\u4e86\u6df1\u8fdc\u7684\u5f71\u54cd\uff0c\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tac_dong_den_Chuyen_gia\"><\/span><b>\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5f71\u54cd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u51fa\u73b0\u663e\u8457\u6539\u53d8\u4e86\u8de8\u56fd\u516c\u53f8\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u52a8\u6001\u548c\u7b56\u7565\uff0c\u5177\u4f53\u4f53\u73b0\u5728\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76ee\u6807\u4e0d\u540c\uff1a\u8f6c\u8ba9\u5b9a\u4ef7\uff08\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff09\u65e8\u5728\u786e\u4fdd\u4ea4\u6613\u4ef7\u683c\u3002 <\/span><span style=\"font-weight: 400;\">\u6839\u636e\u5e02\u573a\u539f\u5219<\/span><span style=\"font-weight: 400;\">. GMT \u4ee5\u786e\u4fdd\u6700\u4f4e\u5229\u6da6 <\/span><span style=\"font-weight: 400;\">\u5e94\u7a0e 15%<\/span><span style=\"font-weight: 400;\"> \u5728\u6240\u6709\u9886\u57df\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6fc0\u52b1\u63aa\u65bd\u51cf\u5c11\uff1a\u5728\u8d8a\u5357\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\uff08\u4f4e\u4e8e 15%\uff09\u7684\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u516c\u53f8\uff0c\u53ef\u80fd\u9700\u8981\u5728\u6bcd\u56fd\u7f34\u7eb3\u989d\u5916\u7a0e\u6b3e\uff08\u901a\u8fc7\u6700\u4f4e\u5e94\u7a0e\u6536\u5165\u89c4\u5219 - IIR\uff09\u624d\u80fd\u8fbe\u5230 15%\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b0\u7b56\u7565\uff1a\u4f01\u4e1a\u5fc5\u987b\u91cd\u65b0\u8bc4\u4f30\u5176\u6574\u4e2a\u5546\u4e1a\u6a21\u5f0f\u3001\u4f9b\u5e94\u94fe\uff0c\u5c24\u5176\u662f\u8f6c\u79fb\u5b9a\u4ef7\u653f\u7b56\uff0c\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u5229\u7528\u975e\u5173\u7a0e\u6fc0\u52b1\u63aa\u65bd\uff08\u5982\u6295\u8d44\u652f\u6301\u3001\u571f\u5730\uff09\u5e26\u6765\u7684\u6536\u76ca\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u8fdb\u53e3\u5173\u7a0e\u7684\u5f71\u54cd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b0\u7b56\u7565\uff1a\u4f01\u4e1a\u5fc5\u987b\u91cd\u65b0\u8bc4\u4f30\u5176\u6574\u4e2a\u5546\u4e1a\u6a21\u5f0f\u3001\u4f9b\u5e94\u94fe\uff0c\u5c24\u5176\u662f\u8f6c\u79fb\u5b9a\u4ef7\u653f\u7b56\uff0c\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u5229\u7528\u975e\u5173\u7a0e\u6fc0\u52b1\u63aa\u65bd\uff08\u5982\u6295\u8d44\u652f\u6301\u3001\u571f\u5730\uff09\u5e26\u6765\u7684\u6536\u76ca\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u8f6c\u79fb\u5b9a\u4ef7\u7684\u5f71\u54cd\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9762\u5bf9\u5168\u7403\u6700\u4f4e\u7a0e\u5bf9\u7a0e\u6536\u653f\u7b56\u548c\u6295\u8d44\u73af\u5883\u5e26\u6765\u7684\u91cd\u5927\u5f71\u54cd\uff0c\u8d8a\u5357\u653f\u5e9c\u8fc5\u901f\u91c7\u53d6\u5177\u4f53\u63aa\u65bd\uff0c\u4fdd\u62a4\u7a0e\u6536\u5f81\u7ba1\u6743\uff0c\u4fdd\u6301\u6295\u8d44\u73af\u5883\u7684\u7ade\u4e89\u529b\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hanh_dong_cua_Viet_Nam\"><\/span><b>\u8d8a\u5357\u7684\u884c\u52a8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u6b63\u5728\u7814\u7a76\u4e00\u79cd\u673a\u5236\uff0c\u4ee5\u5e94\u7528\u5408\u683c\u56fd\u5185\u6700\u4f4e\u8865\u7f34\u7a0e\uff08QDMTT\uff09\uff0c\u4ece\u800c\u4fdd\u7559\u5f81\u6536\u8fd9\u90e8\u5206\u7a0e\u6536\u5dee\u989d\u7684\u6743\u5229\uff0c\u800c\u4e0d\u662f\u8ba9\u5916\u56fd\u5f81\u6536\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7efc\u4e0a\u6240\u8ff0\uff0c\u5728\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u52a0\u5f3a\u56fd\u5185\u76d1\u7ba1\u4ee5\u53ca\u5168\u7403\u6311\u6218\uff08GMT\uff09\u65e5\u76ca\u91cd\u5851\u6e38\u620f\u89c4\u5219\u7684\u80cc\u666f\u4e0b\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u7ba1\u7406\u9700\u8981\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u52a0\u5168\u9762\u548c\u79ef\u6781\u4e3b\u52a8\u7684\u7a0e\u52a1\u7b56\u7565\uff0c\u7531\u6b64\u5f97\u51fa\u4ee5\u4e0b\u7ed3\u8bba\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u9075\u5b88\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u786e\u4fdd\u53ef\u6301\u7eed\u53d1\u5c55\u548c\u6709\u6548\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u7684\u5173\u952e\u56e0\u7d20\u3002\u4f01\u4e1a\u9700\u8981\u79ef\u6781\u4e86\u89e3\u6700\u65b0\u6cd5\u89c4\uff08\u7279\u522b\u662f\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff09\uff0c\u5efa\u7acb\u5b8c\u6574\u5408\u7406\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u5e76\u5c06\u5168\u7403\u6700\u4f4e\u7a0e\u5408\u89c4\u6027\u7eb3\u5165\u6574\u4f53\u7a0e\u52a1\u6218\u7565\uff0c\u4ee5\u5e94\u5bf9\u56fd\u9645\u7a0e\u52a1\u7ba1\u7406\u7684\u91cd\u5927\u53d8\u5316\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6b63\u5728\u5bfb\u627e\u8f6c\u79fb\u5b9a\u4ef7\u98ce\u9669\u7684\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u5e76\u786e\u4fdd\u7b26\u5408\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u8bf7\u8054\u7cfb\u6211\u4eec\u3002 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08<\/span><\/a><span style=\"font-weight: 400;\"> \u5efa\u7acb\u652f\u6301\u7f51\u7edc\uff0c\u4ee5\u5236\u5b9a\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\uff08\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\uff09\u3001\u521b\u5efa\u5173\u8054\u4ea4\u6613\u6982\u51b5\u548c\u534f\u5546\u6709\u6548\u7684\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\u3002<\/span><\/p>\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=\"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\">\u7535\u5b50\u90ae\u4ef6\uff1a <a href=\"mailto:man@man.net.vn\">man@man.net.vn<\/a><\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/p>\n<p style=\"text-align: right;\"><b><i>MAN\u7f16\u8f91\u59d4\u5458\u4f1a \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/i><\/b><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026 \u0111ang b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n \u201cgi\u00e1m s\u00e1t cao \u0111\u1ed9\u201d khi c\u01a1 quan thu\u1ebf \u0111\u1ed3ng th\u1eddi si\u1ebft ch\u1eb7t Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u1ea9y m\u1ea1nh thanh tra giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 tri\u1ec3n khai Thu\u1ebf T\u1ed1i thi\u1ec3u To\u00e0n c\u1ea7u (GMT). Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, nhi\u1ec1u doanh nghi\u1ec7p FDI \u2013 d\u00f9 kh\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2468,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2467","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\/2467","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=2467"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2467\/revisions"}],"predecessor-version":[{"id":2853,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2467\/revisions\/2853"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2468"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}