{"id":2572,"date":"2026-09-25T09:43:13","date_gmt":"2026-09-25T02:43:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2572"},"modified":"2026-09-25T09:46:14","modified_gmt":"2026-09-25T02:46:14","slug":"ke-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/","title":{"rendered":"2026\u5e74\u5173\u8054\u4ea4\u6613\u7533\u62a5\uff1a\u300a\u7b2c255\u53f7\u6cd5\u4ee4\u300b\u5e26\u6765\u76845\u9879\u53d8\u5316"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u89c4\u5b9a\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\uff08LGs\uff09 <strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/strong> 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400;\">\u5728\u7a0e\u52a1\u673a\u5173\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u67e5\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u4f01\u4e1a\u9700\u8981\u79ef\u6781\u6784\u5efa\u957f\u671f\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u4f53\u7cfb\uff0c\u5305\u62ec\u5ba1\u67e5\u5173\u8054\u65b9\u5173\u7cfb\u3001\u89c4\u8303\u5408\u540c\u3001\u4f18\u5316\u5b9a\u4ef7\u65b9\u6cd5\u4ee5\u53ca\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u5b9a\u671f\u66f4\u65b0\u57fa\u51c6\u3002\u8fd9\u4e0d\u4ec5\u5173\u4e4e\u5408\u89c4\uff0c\u66f4\u662f\u4e00\u9879\u4fdd\u62a4\u5229\u6da6\u7387\u3001\u7a33\u5b9a\u73b0\u91d1\u6d41\u3001\u63d0\u5347\u4f01\u4e1a\u5728\u6295\u8d44\u8005\u3001\u94f6\u884c\u548c\u5168\u7403\u5408\u4f5c\u4f19\u4f34\u773c\u4e2d\u58f0\u8a89\u7684\u6218\u7565\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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\/ke-khai-giao-dich-lien-ket\/#Mau_01_%E2%80%93_Phu_luc_II_Cac_truong_hop_duoc_Mien_nghia_vu_ke_khai_giao_dich_lien_ket_va_Mien_tru_nop_Ho_so_xac_dinh_gia\" >\u8868\u683c 01 \u2013 \u9644\u5f55\u4e8c\uff1a\u514d\u4e8e\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u548c\u514d\u4e8e\u63d0\u4ea4\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u6848\u4f8b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#Mau_01_%E2%80%93_Phu_luc_III_Thong_tin_xac_dinh_gia_Giao_dich_lien_ket\" >\u8868\u683c 01 \u2013 \u9644\u5f55 III\uff1a\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u7684\u4fe1\u606f<\/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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#Thoi_han_nop\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#_Diem_moi_Nghi_dinh_ve_du_lieu_so_sanh_Benchmarking\" >\u00a0\u5173\u4e8e\u57fa\u51c6\u6570\u636e\uff08Benchmarking\uff09\u7684\u6cd5\u4ee4\u7684\u65b0\u5185\u5bb9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#Ho_so_Toan_cau_Master_File\" >\u4e3b\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#Diem_moi_Nghi_dinh_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_%E2%80%93_Country_by_Country_Reporting\" >\u5173\u4e8e\u201c\u56fd\u522b\u62a5\u544a\u201d\uff08CbCR\uff09\u7684\u6cd5\u4ee4\u7684\u65b0\u5185\u5bb9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#Rui_ro_hau_qua_va_ke_hoach_cho_doanh_nghiep\" >\u4f01\u4e1a\u9762\u4e34\u7684\u98ce\u9669\u3001\u540e\u679c\u53ca\u5e94\u5bf9\u8ba1\u5212\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#Rui_ro_ve_tuan_thu_va_thanh_tra_thue\" >\u7a0e\u52a1\u5408\u89c4\u548c\u5ba1\u8ba1\u98ce\u9669<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#Hau_qua_phap_ly_va_an_dinh_thue\" >\u6cd5\u5f8b\u540e\u679c\u4e0e\u7a0e\u52a1\u6838\u5b9a<\/a><\/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\/ke-khai-giao-dich-lien-ket\/#Ke_hoach_hanh_dong_cho_Doanh_nghiep\" >\u4f01\u4e1a\u884c\u52a8\u8ba1\u5212<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#Ra_soat_va_phan_loai_GDLK\" >\u5ba1\u67e5\u548c\u5206\u7c7b GDLK<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#Thuc_hien_phan_tich_FAR\" >\u8fdb\u884cFAR\u5206\u6790<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#Lap_va_hoan_thien_Ho_so\" >\u51c6\u5907\u5e76\u5b8c\u6210\u6587\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#Ke_khai_va_nop\" >\u58f0\u660e\u548c\u63d0\u4ea4\u00a0<\/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-32\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#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-33\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_pham_vi_ap_dung\"><\/span><b>\u6cd5\u5f8b\u4f9d\u636e\u548c\u9002\u7528\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4080\" aria-describedby=\"caption-attachment-4080\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4080\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-ve-ke-khai-giao-dich-lien-ket-1.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-ve-ke-khai-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-ve-ke-khai-giao-dich-lien-ket-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-ve-ke-khai-giao-dich-lien-ket-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-ve-ke-khai-giao-dich-lien-ket-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-ve-ke-khai-giao-dich-lien-ket-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4080\" class=\"wp-caption-text\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u89c4\u5b9a\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u653f\u5e9c\u4e8e2026\u5e746\u670830\u65e5\u9881\u5e03\u7684\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff0c\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff0c\u5e76\u81ea2026\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7a0e\u671f\u8d77\u9002\u7528\u3002.<\/p>\n<p style=\"text-align: justify;\">\u81ea\u672c\u6cd5\u4ee4\u751f\u6548\u4e4b\u65e5\u8d77\uff0c\u300a\u7b2c132\/2020\/N\u0110-CP\u53f7\u6cd5\u4ee4\u300b\u548c\u300a\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u300b\u5373\u544a\u5931\u6548\u3002\u672c\u6cd5\u4ee4\u4f9d\u636e\u2026\u2026\u9881\u5e03 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c108\/2025\/QH15\u53f7<\/a><\/span><\/strong> \u548c <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c67\/2025\/QH15\u53f7\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b<\/a><\/span><\/strong>. \u56e0\u6b64\uff0c2026\u5e74\u5ea6\u7ed3\u7b97\u671f\u7684GDLK\u7533\u62a5\u6587\u4ef6\u5fc5\u987b\u6309\u7167\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u8868\u683c\u683c\u5f0f\u548c\u6761\u4ef6\u8fdb\u884c\u7f16\u5236\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_Giao_dich_Doc_lap_Arms_Length_Principle_%E2%80%93_ALP\"><\/span><b>\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08ALP\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6240\u6709\u6d3b\u52a8\u7684\u6838\u5fc3\u539f\u5219\u662f\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08ALP\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u5fc5\u987b\u7b49\u540c\u4e8e\u5728\u7c7b\u4f3c\u6761\u4ef6\u4e0b\u72ec\u7acb\uff08\u975e\u5173\u8054\uff09\u65b9\u4e4b\u95f4\u8fdb\u884c\u7684\u4ea4\u6613\u7684\u4ef7\u683c\u3002\u8be5\u539f\u5219\u662f\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u516c\u53f8\u7533\u62a5\u7684\u5173\u8054\u65b9\u4ea4\u6613\u662f\u5426\u5408\u7406\uff0c\u4ee5\u53ca\u662f\u5426\u65e8\u5728\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u7a0e\u7387\u8f83\u4f4e\u7684\u5730\u533a\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_cua_Nghi_dinh_ve_giao_dich_lien_ket\"><\/span><strong>\u300a\u5173\u8054\u4ea4\u6613\u6761\u4f8b\u300b\u7684\u65b0\u5185\u5bb9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5248\" aria-describedby=\"caption-attachment-5248\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5248\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-giao-dich-lien-ket.jpg\" alt=\"K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5248\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u5173\u8054\u65b9\u4ea4\u6613\u5305\u62ec\u8d27\u7269\u7684\u4e70\u5356\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u51fa\u79df\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u548c\u8ba9\u4e0e\uff1b\u63d0\u4f9b\u670d\u52a1\uff1b\u501f\u8d37\u3001\u91d1\u878d\u670d\u52a1\u3001\u91d1\u878d\u62c5\u4fdd\u548c\u5176\u4ed6\u91d1\u878d\u5de5\u5177\uff1b\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u4e70\u5356\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u51fa\u79df\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u548c\u8ba9\u4e0e\uff1b\u4ee5\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5171\u540c\u4f7f\u7528\u8d44\u4ea7\u3001\u8d44\u672c\u548c\u52b3\u52a8\u529b\u7b49\u8d44\u6e90\u4ee5\u53ca\u5206\u644a\u6210\u672c\u7684\u534f\u8bae\uff0c\u4f46\u4e0d\u5305\u62ec\u53d7\u56fd\u5bb6\u5b9a\u4ef7\u6cd5\u89c4\u5b9a\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ef7\u683c\u7ba1\u5236\u7684\u5546\u4e1a\u4ea4\u6613\u3002.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_ve_cac_Ben_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u8be6\u60c5\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u5217\u4e3e\u4e8612\u79cd\u88ab\u8ba4\u5b9a\u4e3a\u5173\u8054\u65b9\u7684\u60c5\u51b5\uff08\u4ecea\u9879\u81f3m\u9879\uff09\u3002 \u4f01\u4e1a\u82e5\u7b26\u5408\u5176\u4e2d\u81f3\u5c11\u4e00\u79cd\u60c5\u5f62\uff0c\u4e14\u5728\u7eb3\u7a0e\u671f\u95f4\u4e0e\u8be5\u65b9\u53d1\u751f\u4e86\u4ea4\u6613\uff0c\u5219\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u3002\u4e3a\u4fbf\u4e8e\u6838\u67e5\uff0c\u8fd912\u79cd\u60c5\u5f62\u88ab\u5212\u5206\u4e3a\u4ee5\u4e0b4\u7c7b\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Quan_he_So_huu_Von\"><\/span><b>\u7b2c\u4e00\u7ec4\uff1a\u8d44\u672c\u6240\u6709\u6743\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5224\u65ad\u4f01\u4e1a\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8303\u7574\uff0c\u6240\u6709\u6743\u548c\u63a7\u5236\u6743\u59cb\u7ec8\u662f\u5173\u952e\u56e0\u7d20\u3002\u5173\u8054\u65b9\u5173\u7cfb\u901a\u5e38\u901a\u8fc7\u76f4\u63a5\u6216\u95f4\u63a5\u7684\u51fa\u8d44\u989d\uff0c\u4ee5\u53ca\u4e00\u65b9\u5bf9\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u8d22\u52a1\u6216\u4e1a\u52a1\u6218\u7565\u7684\u63a7\u5236\u80fd\u529b\u6765\u8bc6\u522b\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u6700\u5e38\u89c1\u7684\u6848\u4f8b\uff0c\u5e2e\u52a9\u4f01\u4e1a\u51c6\u786e\u8bc4\u4f30\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4ee5\u53ca\u662f\u5426\u9700\u8981\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u7533\u62a5\u8fd9\u4e9b\u4ea4\u6613\u3002\u00a0<\/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;\"> \u6839\u636e\u6240\u6709\u6743\u7ed3\u6784\u8bc6\u522b\u9700\u8981\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5173\u8054\u65b9\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u63cf\u8ff0\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f8b\u5982<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u6240\u6709\u6743<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u76f4\u63a5\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a 25% \u7684\u51fa\u8d44\u989d\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">A \u516c\u53f8\u6301\u6709 B \u516c\u53f8 35% \u7684\u6ce8\u518c\u8d44\u672c\uff0c\u56e0\u6b64 A \u548c B \u662f\u5173\u8054\u65b9\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u95f4\u63a5\u6240\u6709\u6743<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u7684\u51fa\u8d44\u65b9\u5747\u4e3a\u540c\u4e00\u7b2c\u4e09\u65b9\u76f4\u63a5\u6301\u6709\u7684 25%\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u516c\u53f8\u6301\u6709X\u516c\u53f845%\u7684\u80a1\u4efd\u548cY\u516c\u53f837%\u7684\u80a1\u4efd\u3002\u56e0\u6b64\uff0cX\u548cY\u662f\u5173\u8054\u65b9\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u4e0e\u4eba\u529b\u8d44\u6e90\u5173\u7cfb<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u65b9\u65e2\u6301\u6709\u67d0\u4f01\u4e1a\u7684 25% \u8d44\u672c\u51fa\u8d44\u989d\uff0c\u53c8\u662f\u53e6\u4e00\u4f01\u4e1a\u7684\u6700\u5927\u80a1\u4e1c\u6216\u6709\u6743\u51b3\u5b9a\u8be5\u4f01\u4e1a\u7684\u7ba1\u7406\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">A \u62e5\u6709 53% B\uff1bB \u62e5\u6709 65% C\u3002A \u95f4\u63a5\u62e5\u6709 33% C\uff0c\u56e0\u6b64 A \u548c C \u662f\u5173\u8054\u65b9\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u80a1\u4e1c<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u662f\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u80a1\u4e1c\uff0c\u6301\u6709\u8be5\u4f01\u4e1a\u7684\u6240\u6709\u8005\u6743\u76ca\uff0c\u5e76\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u8be5\u4f01\u4e1a\u603b\u80a1\u672c\u7684\u81f3\u5c1110%\u3002.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">A\u516c\u53f8\u6301\u6709B\u516c\u53f812%\u80a1\uff0c\u56e0\u6b64A\u548cB\u662f\u5173\u8054\u65b9<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7ed3\u5408\u5b9e\u9645\u60c5\u5883\u7684\u65b0\u5185\u5bb9\uff1a <\/b><span style=\"font-weight: 400;\">\u8463\u4e8b\uff08\u6216\u8463\u4e8b\u4f1a\u6210\u5458\uff09\u7533\u62a5\u5173\u8054\u65b9\u8d37\u6b3e\u4ea4\u6613<\/span><\/p>\n<p style=\"text-align: justify;\">\u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u7b2cl\u9879\u7684\u89c4\u5b9a\uff0c\u5f53\u4f01\u4e1a\u53d1\u751f\u201c\u501f\u8d37\u3001 \u51fa\u501f\u3001\u501f\u5165\u3001\u51fa\u501f\u6216\u501f\u5165\u91d1\u989d\u81f3\u5c11\u8fbe\u523010%\u7684\u80a1\u4e1c\u51fa\u8d44\u989d\uff08\u4ee5\u4ea4\u6613\u53d1\u751f\u65f6\u7684\u7eb3\u7a0e\u671f\u95f4\u4e3a\u51c6\uff09\u7684\u4ea4\u6613\u65f6\uff0c\u8be5\u4f01\u4e1a\u5373\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\uff0c\u4e14\u4ea4\u6613\u5bf9\u8c61\u4e3a\u7ba1\u7406\u3001\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u5c5e\u4e8e\u672c\u6b3eg\u70b9\u89c4\u5b9a\u5173\u7cfb\u4e4b\u4e00\u7684\u4e2a\u4eba\u201d\u3002 \u6b64\u524d\u9881\u5e03\u7684\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u4ec5\u89c4\u5b9a\u4e86\u501f\u6b3e\u3001\u51fa\u501f\u4ea4\u6613\uff0c\u5c1a\u672a\u6db5\u76d6\u501f\u51fa\u3001\u501f\u5165\u7684\u60c5\u5f62\u3002.<\/p>\n<p style=\"text-align: justify;\">\u56e0\u6b64\uff0c\u4ece\u8463\u4e8b\u6216\u8463\u4e8b\u4eb2\u5c5e\u5904\u501f\u6b3e\u6216\u501f\u8d37\u7684\u91d1\u989d\uff0c\u82e5\u8fbe\u5230\u6240\u6709\u8005\u6743\u76ca10%\u7684\u95e8\u69db\uff0c\u5219\u6784\u6210\u5173\u8054\u5173\u7cfb\uff0c\u5373\u4f7f\u4e0d\u6536\u53d6\u5229\u606f\u4ea6\u7136\u3002\u4f01\u4e1a\u5fc5\u987b\u5728\u9644\u5f55I\u4e2d\u8fdb\u884c\u7533\u62a5\uff0c\u5e76\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u786e\u5b9a\u5229\u7387\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Quan_he_ve_kiem_soat_quan_ly_va_vay_von\"><\/span><b>\u7b2c\u4e8c\u7ec4\uff1a\u4e0e\u7ba1\u7406\u63a7\u5236\u548c\u501f\u8d37\u76f8\u5173\u7684\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u9610\u660e\u4f01\u4e1a\u5982\u4f55\u5224\u65ad\u81ea\u8eab\u662f\u5426\u9700\u8981\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5c24\u5176\u662f\u5728\u7ba1\u7406\u63a7\u5236\u548c\u8d37\u6b3e\u5173\u7cfb\u65b9\u9762\uff0c\u4ee5\u4e0b\u5185\u5bb9\u4ee5\u53ef\u89c6\u5316\u5f62\u5f0f\u5448\u73b0\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u7406\u89e3\u8be5\u95ee\u9898\u7684\u672c\u8d28\u3002\u672c\u6982\u8981\u8868\u5c06\u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3\u76f8\u5173\u6cd5\u5f8b\u6761\u4ef6\u3001\u5b9e\u7528\u5206\u6790\u65b9\u6cd5\u4ee5\u53ca\u51c6\u786e\u5ba1\u67e5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u9014\u5f84\uff0c\u4ece\u800c\u4f7f\u5176\u80fd\u591f\u66f4\u79ef\u6781\u4e3b\u52a8\u5730\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u5e76\u9075\u5b88\u5e74\u5ea6\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8981\u6c42\u3002<\/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;\"> \u6839\u636e\u63a7\u5236\u548c\u7ba1\u7406\u5173\u7cfb\u786e\u5b9a\u5173\u8054\u65b9\uff0c\u501f\u6b3e\u65b9\u5fc5\u987b\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u63cf\u8ff0\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5206\u6790\u4e0e\u793a\u4f8b<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5173\u952e\u7ba1\u7406\u5173\u7cfb<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e24\u5bb6\u4f01\u4e1a\u7684\u5173\u952e\u4eba\u5458\u7531\u540c\u4e00\u4eba\u6216\u7ec4\u7ec7\u7ba1\u7406\u6216\u63a7\u5236\uff0c\u5219\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u62e5\u6709\u8d85\u8fc7 50% \u540d\u8463\u4e8b\u4f1a\u6210\u5458\u6216\u62c5\u4efb\u5177\u6709\u6700\u9ad8\u51b3\u7b56\u6743\u7684\u5173\u952e\u7ba1\u7406\u804c\u4f4d\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> A\u5148\u751f\u540c\u65f6\u62c5\u4efbX\u516c\u53f8\u9996\u5e2d\u6267\u884c\u5b98\u548cY\u516c\u53f8\u8463\u4e8b\u4f1a\u4e3b\u5e2d\u3002\u5982\u679c\u8fd9\u4e9b\u804c\u4f4d\u4f7fA\u5148\u751f\u5728\u9886\u5bfc\u5c42\u4e2d\u62e5\u6709\u63a7\u5236\u6743\u6216\u591a\u6570\u80a1\u6743\uff0c\u5219X\u516c\u53f8\u548cY\u516c\u53f8\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u3002<\/span><\/p>\n<p><b>\u610f\u4e49\uff1a<\/b><span style=\"font-weight: 400;\"> \u4eba\u4e8b\u63a7\u5236\u662f\u8bc6\u522b\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u6700\u91cd\u8981\u65b9\u6cd5\u4e4b\u4e00\uff0c\u56e0\u4e3a\u5b83\u76f4\u63a5\u5f71\u54cd\u53cc\u65b9\u7684\u8d22\u52a1\u653f\u7b56\u3001\u6218\u7565\u548c\u4e1a\u52a1\u51b3\u7b56\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u6216\u8d37\u6b3e\u62c5\u4fdd<\/span><\/td>\n<td style=\"text-align: left;\">\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\uff08\u5305\u62ec\u4ee5\u5173\u8054\u65b9\u878d\u8d44\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\u53ca\u7c7b\u4f3c\u91d1\u878d\u4ea4\u6613\uff09\u5411\u53e6\u4e00\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u4f46\u501f\u6b3e\u4f01\u4e1a\u5bf9\u8d37\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u672a\u507f\u503a\u52a1\u603b\u989d\u81f3\u5c11\u7b49\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u768425%\uff0c\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u4e2d\u957f\u671f\u503a\u52a1\u672a\u507f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002.<\/td>\n<td style=\"text-align: left;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ee5\u4e0b3\u79cd\u60c5\u51b5\u4e0d\u9002\u7528<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u4ee5\u4e0b3\u79cd\u60c5\u51b5\u4e0d\u9002\u7528\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u8d37\u6b3e\u65b9\u548c\u62c5\u4fdd\u65b9\u5e94\u4e3a\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u501f\u6b3e\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u7684\u4fe1\u8d37\u673a\u6784\uff0c\u4e14\u8be5\u4f01\u4e1a\u7b26\u5408\u7b2ca\u3001c\u3001\u0111\u3001e\u3001g\u3001h\u3001k\u3001l\u3001m\u9879\u7684\u89c4\u5b9a\uff1b;<\/li>\n<li>\u8d37\u6b3e\u65b9\u548c\u62c5\u4fdd\u65b9\u5747\u4e3a\u91d1\u878d\u673a\u6784\uff0c\u4e14\u501f\u6b3e\u4f01\u4e1a\u4e0d\u5c5e\u4e8e\u6839\u636e\u7b2cb\u3001e\u3001i\u6b3e\u7684\u89c4\u5b9a\u7531\u540c\u4e00\u7b2c\u4e09\u65b9\u8fdb\u884c\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u7684\u5bf9\u8c61\uff1b;<\/li>\n<li>\u503a\u6743\u4eba\u3001\u62c5\u4fdd\u65b9\u4e3a\u7531\u56fd\u5bb6100%\u6301\u6709\u7684\u673a\u6784\uff0c\u5176\u6ce8\u518c\u8d44\u672c\u4e3a%\uff0c\u4e3b\u8981\u804c\u80fd\u4e3a\u503a\u52a1\u7684\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5904\u7f6e\uff0c\u4e14\u4e0d\u53c2\u4e0e\u7b2ca\u3001c\u9879\u6240\u8ff0\u7684\u7ecf\u8425\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u53ca\u6295\u8d44\u6d3b\u52a8\u3002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u56e0\u6b64\uff0c\u53ea\u6709\u6ee1\u8db3\u8fd9\u4e9b\u6761\u4ef6\u65f6\uff0c\u94f6\u884c\u8d37\u6b3e\u624d\u80fd\u88ab\u6392\u9664\u5728\u5916\u3002\u4f01\u4e1a\u9700\u8981\u4fdd\u7559\u76f8\u5173\u8bc1\u636e\uff0c\u4e0d\u5f97\u60f3\u5f53\u7136\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Quan_he_dieu_hanh_kiem_soat\"><\/span><b>\u7b2c3\u7ec4\uff1a\u7ba1\u7406\u4e0e\u63a7\u5236\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u5e76\u975e\u6240\u6709\u5173\u8054\u5173\u7cfb\u90fd\u6e90\u4e8e\u80a1\u6743\u6bd4\u4f8b\u3002\u4e8b\u5b9e\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u867d\u7136\u5f7c\u6b64\u4e4b\u95f4\u6ca1\u6709\u6301\u80a1\u5173\u7cfb\uff0c\u4f46\u4ecd\u4f1a\u53d7\u5230\u63a7\u5236\uff0c\u8fd9\u79cd\u63a7\u5236\u53ef\u80fd\u901a\u8fc7\u6307\u5b9a\u7ba1\u7406\u5c42\u4eba\u5458\u3001\u7ba1\u7406\u5c42\u4e4b\u95f4\u7684\u4eb2\u5c5e\u5173\u7cfb\uff0c\u6216\u7531\u540c\u4e00\u4eba\u884c\u4f7f\u63a7\u5236\u6743\u6765\u5b9e\u73b0\u3002 \u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u5728\u7b2c5\u6761\u7b2c2\u6b3e\u7684d\u3001e\u3001g\u3001i\u548ck\u9879\u4e2d\u754c\u5b9a\u4e86\u6b64\u7c7b\u5173\u8054\u5173\u7cfb\u3002 \u5176\u4e2d\uff0ck\u70b9\u662f\u4e00\u9879\u6982\u62ec\u6027\u89c4\u5b9a\uff0c\u5141\u8bb8\u7a0e\u52a1\u673a\u5173\u57fa\u4e8e\u5b9e\u9645\u7684\u7ecf\u8425\u3001\u63a7\u5236\u548c\u51b3\u7b56\u60c5\u51b5\u6765\u8ba4\u5b9a\u5173\u8054\u5173\u7cfb\uff0c\u800c\u4e0d\u4ec5\u4ec5\u4f9d\u8d56\u4e8e\u6cd5\u5f8b\u5f62\u5f0f\u3002.<\/p>\n<p style=\"text-align: justify;\">\u5728\u5ba1\u67e5\u5173\u8054\u4ea4\u6613\u7533\u62a5\u4e49\u52a1\u65f6\uff0c\u8fd9\u4e00\u7c7b\u4f01\u4e1a\u6700\u5bb9\u6613\u88ab\u9057\u6f0f\uff0c\u5c24\u5176\u662f\u5bb6\u65cf\u4f01\u4e1a\u4ee5\u53ca\u7531\u540c\u4e00\u4f4d\u4e2a\u4eba\u6295\u8d44\u8005\u521b\u7acb\u7684\u4f01\u4e1a\u96c6\u56e2\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u8be5\u7c7b\u522b\u76845\u79cd\u60c5\u51b5\uff0c\u4f9b\u4f01\u4e1a\u5bf9\u7167\u53c2\u8003\u3002.<\/p>\n<table style=\"width: 100%;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u6728\u677f\uff1a<\/strong> \u6839\u636e\u7ba1\u7406\u3001\u63a7\u5236\u5173\u7cfb\u786e\u5b9a\u7684\u5173\u8054\u65b9\uff0c\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u3002.<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6848\u4ef6\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">d\u70b9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8be5\u4f01\u4e1a\u4efb\u547d\u4e8650%\u4ee5\u4e0a\u7684\u6210\u5458\u62c5\u4efb\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\u5c42\u6210\u5458\u6216\u638c\u63e1\u8be5\u4f01\u4e1a\u7684\u63a7\u5236\u6743\uff0c\u6216\u8005\u4efb\u547d\u4e86\u4e00\u540d\u6709\u6743\u51b3\u5b9a\u8d22\u52a1\u653f\u7b56\u548c\u7ecf\u8425\u6d3b\u52a8\u7684\u6210\u5458\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">e\u9879<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u5747\u62e5\u6709\u8d85\u8fc750%\u540d\u7ba1\u7406\u5c42\u6210\u5458\uff0c\u6216\u8005\u5747\u6709\u4e00\u540d\u7531\u7b2c\u4e09\u65b9\u6307\u5b9a\u7684\u3001\u6709\u6743\u51b3\u5b9a\u8d22\u52a1\u548c\u7ecf\u8425\u653f\u7b56\u7684\u6210\u5458\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u70b9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u7684\u4eba\u5458\u3001\u8d22\u52a1\u548c\u7ecf\u8425\u7531\u5b58\u5728\u4eb2\u5c5e\u5173\u7cfb\uff08\u914d\u5076\u3001\u7236\u6bcd\u3001\u5b50\u5973\u3001\u5144\u5f1f\u59d0\u59b9\u3001\u7956\u7236\u6bcd\u3001\u5b59\u5b50\u5973\u3001\u59d1\u59d1\u3001\u59e8\u5988\u3001\u53d4\u53d4\u3001\u8205\u8205\u3001\u4f2f\u4f2f\u7b49\uff09\u7684\u4e2a\u4eba\u8d1f\u8d23\u7ba1\u7406\u6216\u63a7\u5236\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2ci\u70b9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7531\u4e2a\u4eba\u901a\u8fc7\u51fa\u8d44\u6216\u76f4\u63a5\u53c2\u4e0e\u7ecf\u8425\u7ba1\u7406\u800c\u63a7\u5236\u7684\u4f01\u4e1a\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">k\u70b9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5176\u4ed6\u60c5\u5f62\uff0c\u5373\u4f01\u4e1a\uff08\u5305\u62ec\u72ec\u7acb\u6838\u7b97\u5e76\u81ea\u884c\u7533\u62a5\u3001\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5206\u652f\u673a\u6784\uff09\u5bf9\u53e6\u4e00\u4f01\u4e1a\u7684\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u5b9e\u9645\u4e0a\u884c\u4f7f\u7ba1\u7406\u3001\u63a7\u5236\u548c\u51b3\u7b56\u6743<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_4_Cac_quan_he_dac_thu\"><\/span><b>\u7b2c4\u7ec4\uff1a\u7279\u6b8a\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u8be5\u7ec4\u5305\u62ec\u7b2ch\u70b9\uff08\u4e24\u4e2a\u7ecf\u8425\u573a\u6240\u4e4b\u95f4\u5b58\u5728\u603b\u90e8\u4e0e\u5e38\u8bbe\u673a\u6784\u7684\u5173\u7cfb\uff0c\u6216\u5747\u4e3a\u5916\u56fd\u7ec4\u7ec7\u3001\u4e2a\u4eba\u7684\u5e38\u8bbe\u673a\u6784\uff09\u548c\u7b2cm\u70b9 \uff08\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\uff0c\u4fe1\u8d37\u673a\u6784\u4e0e\u5176\u5b50\u516c\u53f8\u3001\u63a7\u80a1\u516c\u53f8\u6216\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u5173\u7cfb\uff09\u3002.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_nguong_Giao_dich_va_Mien_tru_ke_khai_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7533\u62a5\u95e8\u69db\u548c\u8c41\u514d\u7684\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4081\" aria-describedby=\"caption-attachment-4081\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4081\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ke-khai-giao-dich-lien-ket-1.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ke-khai-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ke-khai-giao-dich-lien-ket-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ke-khai-giao-dich-lien-ket-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ke-khai-giao-dich-lien-ket-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ke-khai-giao-dich-lien-ket-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4081\" class=\"wp-caption-text\">\u514d\u4e8e\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6848\u4f8b\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c20\u6761\u5c06\u8c41\u514d\u60c5\u5f62\u5206\u4e3a\u4e24\u4e2a\u7b49\u7ea7\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_ke_khai_xac_dinh_gia_Muc_III_Iv_cua_Phu_luc_I_va_mien_lap_ho_so_xac_dinh_gia\"><\/span><strong>\u514d\u4e8e\u7533\u62a5\u4ef7\u683c\u786e\u5b9a\uff08\u9644\u5f55I\u7684\u7b2c\u4e09\u3001\u7b2c\u56db\u9879\uff09\u53ca\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u9002\u7528\u4e8e\u7eb3\u7a0e\u4eba\u4ec5\u4e0e\u4f5c\u4e3a\u8d8a\u5357\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4e3b\u4f53\u7684\u5173\u8054\u65b9\u53d1\u751f\u4ea4\u6613\uff0c\u4e14\u9002\u7528\u540c\u4e00\u7a0e\u7387\uff0c\u4e14\u8be5\u671f\u95f4\u5185\u4efb\u4f55\u4e00\u65b9\u5747\u672a\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u7684\u60c5\u51b5\u3002 \u4f01\u4e1a\u4ecd\u987b\u6839\u636e\u9644\u5f55\u4e00\u7b2c\u4e00\u90e8\u5206\u548c\u7b2c\u4e8c\u90e8\u5206\u7533\u62a5\u514d\u7a0e\u4f9d\u636e\u3002\u6b64\u79cd\u60c5\u51b5\u4e0b\uff0c\u4e0d\u8bbe\u8425\u4e1a\u6536\u5165\u89c4\u6a21\u6761\u4ef6\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Van_ke_khai_Phu_luc_I_nhung_duoc_mien_lap_Ho_so_xac_dinh_gia\"><\/span><strong>\u4ecd\u9700\u7533\u62a5\u9644\u5f55I\uff0c\u4f46\u53ef\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u867d\u7136\u4ecd\u9700\u7533\u62a5\u9644\u5f55\uff0c\u4f46\u5728\u7b26\u5408\u4ee5\u4e0b\u4e09\u79cd\u60c5\u51b5\u4e4b\u4e00\u65f6\uff0c\u53ef\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u7eb3\u7a0e\u4eba\u867d\u53d1\u751f\u4e86\u5173\u8054\u4ea4\u6613\uff0c\u4f46\u8be5\u7eb3\u7a0e\u671f\u95f4\u4ea7\u751f\u7684\u603b\u8425\u4e1a\u6536\u5165\u4f4e\u4e8e500\u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u8be5\u7eb3\u7a0e\u671f\u95f4\u5185\u6240\u6709\u5173\u8054\u4ea4\u6613\u7684\u603b\u4ef7\u503c\u4f4e\u4e8e300\u4ebf\u8d8a\u5357\u76fe\u3002.<\/li>\n<li>\u7eb3\u7a0e\u4eba\u5df2\u7b7e\u7f72\u9884\u5148\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\uff0c\u5e76\u6309\u7167APA\u7684\u76f8\u5173\u89c4\u5b9a\u63d0\u4ea4\u4e86\u5e74\u5ea6\u62a5\u544a\u3002APA\u8303\u56f4\u4e4b\u5916\u7684\u5173\u8054\u4ea4\u6613\u4ecd\u987b\u6839\u636e\u7b2c18\u6761\u7684\u89c4\u5b9a\u8fdb\u884c\u4ef7\u683c\u786e\u5b9a\u7533\u62a5\u3002.<\/li>\n<li>\u4ece\u4e8b\u7ecf\u8425\u6d3b\u52a8\u4f46\u672a\u4ece\u65e0\u5f62\u8d44\u4ea7\u7684\u5f00\u53d1\u3001\u4f7f\u7528\u4e2d\u4ea7\u751f\u6536\u5165\u548c\u8d39\u7528\u7684\u7eb3\u7a0e\u4eba\uff0c\u5176\u6536\u5165\u4f4e\u4e8e500 t\u1ef7 \u0111\u1ed3ng\uff0c\u5e94\u9002\u7528\u201d\u672a\u6263\u9664\u5229\u606f\u652f\u51fa\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u524d\u7684\u51c0\u5229\u6da6\u7387 \uff08\u4e0d\u5305\u62ec\u8d22\u52a1\u6d3b\u52a8\u4ea7\u751f\u7684\u6536\u5165\u4e0e\u8d39\u7528\u7684\u5dee\u989d\uff09\u201d\u7684\u51c0\u6536\u5165\u5229\u6da6\u7387\uff0c\u5177\u4f53\u5982\u4e0b\uff1a\u5206\u9500\u7c7b\u4e3a5%\u53ca\u4ee5\u4e0a\uff1b\u751f\u4ea7\u7c7b\u4e3a10%\u53ca\u4ee5\u4e0a\uff1b\u52a0\u5de5\u7c7b\u4e3a15%\u53ca\u4ee5\u4e0a\u3002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u4f01\u4e1a\u65e0\u9700\u7f16\u5236\u6982\u51b5\u8868\uff0c\u4ecd\u987b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8868\u683c 01\uff08GDLK \u9644\u5f55\uff0c\u9644\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\uff09\u4e2d\u5b8c\u6574\u7533\u62a5 GDLK \u7684\u76f8\u5173\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u9075\u5b88\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff08\u4ef7\u683c\u5fc5\u987b\u5728\u5e02\u573a\u4ef7\u683c\u8303\u56f4\u5185\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u7279\u522b\u6ce8\u610f\u5229\u606f\u652f\u51fa\u9650\u989d\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8868\u683c 01\uff08GDLK \u9644\u5f55\uff0c\u9644\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\uff09\u4e2d\u5b8c\u6574\u7533\u62a5 GDLK \u7684\u76f8\u5173\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514d\u4e8e\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\uff08\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff09 <\/span><i><span style=\"font-weight: 400;\">\u4e0d\u662f<\/span><\/i><span style=\"font-weight: 400;\"> \u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u53ef\u514d\u4e8e\u9002\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002\u4ea4\u6613\u4ecd\u987b\u6309\u5e02\u573a\u4ef7\u683c\u8fdb\u884c\u3002\u5982\u679c\u4f01\u4e1a\u4e0d\u7b26\u5408\u4e0a\u8ff0\u8c41\u514d\u6761\u4ef6\uff0c\u5219\u5fc5\u987b\u7f16\u5236\u5e76\u4fdd\u5b58\u5b9a\u4ef7\u6587\u4ef6\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_ke_khai_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4e49\u52a1\u662f\u901a\u8fc7\u63d0\u4ea4\u5f3a\u5236\u6027\u8868\u683c\u6765\u5c65\u884c\u7684\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_bieu_ke_khai_giao_dich_lien_ket_bat_buoc\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u5f3a\u5236\u6027\u8868\u683c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4082\" aria-describedby=\"caption-attachment-4082\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4082\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Mau-bieu-ke-khai-giao-dich-lien-ket-bat-buoc-1.jpg\" alt=\"M\u1eabu bi\u1ec3u k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Mau-bieu-ke-khai-giao-dich-lien-ket-bat-buoc-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Mau-bieu-ke-khai-giao-dich-lien-ket-bat-buoc-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Mau-bieu-ke-khai-giao-dich-lien-ket-bat-buoc-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Mau-bieu-ke-khai-giao-dich-lien-ket-bat-buoc-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Mau-bieu-ke-khai-giao-dich-lien-ket-bat-buoc-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4082\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u5f3a\u5236\u6027\u8868\u683c\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u6839\u636e\u7b2c18\u6761\u7b2c2\u6b3ec\u9879\u7684\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u8d1f\u6709\u201c\u6309\u7167\u672c\u6761\u4f8b\u9644\u5e26\u53d1\u5e03\u7684\u9644\u5f55I\u3001\u9644\u5f55II\u3001\u9644\u5f55III\u7533\u62a5\u5173\u8054\u5173\u7cfb\u548c\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff0c\u5e76\u968f\u4f01\u4e1a\u6240\u5f97\u7a0e\u51b3\u7b97\u7533\u62a5\u8868\u4e00\u5e76\u63d0\u4ea4\u201d\u7684\u4e49\u52a1\u3002 \u7533\u62a5\u8868\u4e3a\u5173\u4e8e\u5173\u8054\u5173\u7cfb\u548c\u5173\u8054\u4ea4\u6613\u4fe1\u606f\u7684\u9644\u5f55\u4e00\uff0c\u5305\u62ec4\u4e2a\u9879\u76ee\uff1a<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_01_%E2%80%93_Phu_luc_I_Thong_tin_ve_cac_Ben_lien_ket\"><\/span><b>\u8868\u683c 01 \u2013 \u9644\u5f55\u4e00\uff1a\u5173\u8054\u65b9\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">\u586b\u5199\u5404\u5173\u8054\u65b9\u7684\u540d\u79f0\u3001\u56fd\u5bb6\u53ca\u7eb3\u7a0e\u4eba\u8bc6\u522b\u53f7\u3002\u5728\u7b2c(5)\u680f\u4e2d\uff0c\u5728\u76f8\u5e94\u7684\u5173\u8054\u5173\u7cfb\u7c7b\u578b\uff08\u6839\u636e\u7b2c5\u6761\u7b2c2\u6b3e\u89c4\u5b9a\u7684A\u3001B\u3001C\u3001D\u3001\u0110\u3001E\u3001G\u3001H\u3001I\u3001K\u3001L\u3001M\uff09\u65c1\u6253\u201cx\u201d\u53f7\u3002 \u5982\u679c\u4e00\u65b9\u5c5e\u4e8e\u591a\u79cd\u5f62\u5f0f\uff0c\u5219\u5168\u90e8\u52fe\u9009\u3002\u5883\u5916\u5173\u8054\u65b9\u5982\u65e0\u7eb3\u7a0e\u4eba\u8bc6\u522b\u53f7\uff0c\u987b\u8bf4\u660e\u539f\u56e0\u3002.<\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u60a8\u6709\u62c5\u4fdd\uff0c\u5219\u9700\u8981\u5728\u6b64\u5904\u7533\u62a5\u60a8\u4ece\u7ecf\u7406\u6216\u94f6\u884c\u83b7\u5f97\u7684\u4efb\u4f55\u8d37\u6b3e\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_01_%E2%80%93_Phu_luc_II_Cac_truong_hop_duoc_Mien_nghia_vu_ke_khai_giao_dich_lien_ket_va_Mien_tru_nop_Ho_so_xac_dinh_gia\"><\/span><b>\u8868\u683c 01 \u2013 \u9644\u5f55\u4e8c\uff1a\u514d\u4e8e\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u548c\u514d\u4e8e\u63d0\u4ea4\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u6848\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u300a\u9644\u5f55II\u300b\u7684\u5173\u8054\u4ea4\u6613\u7533\u62a5\u90e8\u5206\uff0c\u5982\u679c\u4f01\u4e1a\u5c5e\u4e8e\u4e0a\u8ff0\u53ef\u514d\u4e8e\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u51b5\u4e4b\u4e00\uff0c\u5219\u5e94\u52fe\u9009\u76f8\u5e94\u9009\u9879\uff0c\u4f46\u4ecd\u987b\u5728\u300a\u9644\u5f55I\u300b\u4e2d\u8fdb\u884c\u7533\u62a5\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_01_%E2%80%93_Phu_luc_III_Thong_tin_xac_dinh_gia_Giao_dich_lien_ket\"><\/span><b>\u8868\u683c 01 \u2013 \u9644\u5f55 III\uff1a\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u7684\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">\u6839\u636e\u7b2c20\u6761\u7b2c1\u6b3e\u83b7\u5f97\u8c41\u514d\u7684\u4f01\u4e1a\u65e0\u9700\u7533\u62a5\u7b2c\u4e09\u3001\u56db\u90e8\u5206\u3002\u6839\u636e\u7b2c20\u6761\u7b2c2\u6b3ea\u9879\u6216c\u9879\u83b7\u5f97\u8c41\u514d\u7684\u4f01\u4e1a\u4ecd\u987b\u7533\u62a5\u7b2c\u4e09\u90e8\u5206\uff0c\u4f46\u4ec5\u9700\u586b\u5199\u7b2c(3)\u3001(7)\u3001 (12)\u5217\uff0c\u5373\u9500\u552e\u3001\u91c7\u8d2d\u53ca\u4ee3\u6536\u4ee3\u4ed8\u4ea4\u6613\u7684\u786e\u8ba4\u91d1\u989d\uff1b\u5176\u4f59\u5217\u7559\u7a7a\u3002 \u5bf9\u4e8e\u7b2ca\u70b9\uff0c\u7528\u4e8e\u5ba1\u67e5\u8c41\u514d\u6761\u4ef6\u7684\u5173\u8054\u4ea4\u6613\u603b\u4ef7\u503c\u7b49\u4e8e\u201c\u5173\u8054\u6d3b\u52a8\u4ea7\u751f\u7684\u4ea4\u6613\u603b\u4ef7\u503c\u201d\u884c\u4e2d\u7b2c(3)\u5217\u4e0e\u7b2c(7)\u5217\u4e4b\u548c\u3002 \u4e0d\u5c5e\u4e8e\u514d\u4e8e\u7f16\u5236\u6587\u4ef6\u8303\u56f4\u7684\u4f01\u4e1a\uff0c\u5fc5\u987b\u5b8c\u6574\u7533\u62a5\u9500\u552e\u548c\u8d2d\u4e70\u53cc\u65b9\u7684\u786e\u8ba4\u4ef7\u503c\u3001\u6309\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u91cd\u65b0\u786e\u5b9a\u7684\u4ef7\u503c\u3001\u5dee\u989d\u4ee5\u53ca\u5b9a\u4ef7\u65b9\u6cd5\u3002.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9644\u5f55\u4e09\u6781\u5176\u91cd\u8981\uff0c\u5b83\u51c6\u786e\u53cd\u6620\u4e86\u5173\u8054\u65b9\u4e4b\u95f4\u5173\u8054\u4ea4\u6613\u7684\u6027\u8d28\u548c\u91d1\u989d\u3002\u9644\u5f55\u4e09\u6982\u8ff0\u4e86\u4f01\u4e1a\u5728\u7533\u62a5\u5173\u8054\u4ea4\u6613\u65f6\u9700\u8981\u6ce8\u610f\u7684\u5185\u5bb9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u516c\u8ba4\u4ef7\u503c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u91cd\u65b0\u4f30\u503c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u4ef7\u65b9\u6cd5<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e0a\u8ff0\u4e09\u9879\u5173\u8054\u65b9\u4ea4\u6613\u5747\u987b\u5411\u53cc\u65b9\u5982\u5b9e\u7533\u62a5\uff1a\u5305\u62ec\u5411\u5173\u8054\u65b9\u9500\u552e\u7684\u5546\u54c1\u4ef7\u503c\u548c\u4ece\u5173\u8054\u65b9\u8d2d\u4e70\u7684\u5546\u54c1\u4ef7\u503c\u3002\u8fd9\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u5168\u9762\u4e86\u89e3\u96c6\u56e2\u5185\u90e8\u7684\u4ef7\u503c\u94fe\u548c\u5229\u6da6\u5206\u914d\u60c5\u51b5\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop\"><\/span><b>\u63d0\u4ea4\u671f\u9650<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u6839\u636e\u7b2c20\u6761\u7b2c1\u6b3e\u83b7\u5f97\u8c41\u514d\u7684\u4f01\u4e1a\u65e0\u9700\u7533\u62a5\u7b2c\u4e09\u3001\u56db\u90e8\u5206\u3002\u6839\u636e\u7b2c20\u6761\u7b2c2\u6b3ea\u9879\u6216c\u9879\u83b7\u5f97\u8c41\u514d\u7684\u4f01\u4e1a\u4ecd\u987b\u7533\u62a5\u7b2c\u4e09\u90e8\u5206\uff0c\u4f46\u4ec5\u9700\u586b\u5199\u7b2c(3)\u3001(7)\u3001 (12)\u5217\uff0c\u5373\u9500\u552e\u3001\u91c7\u8d2d\u53ca\u4ee3\u6536\u4ee3\u4ed8\u4ea4\u6613\u7684\u786e\u8ba4\u91d1\u989d\uff1b\u5176\u4f59\u5217\u7559\u7a7a\u3002 \u5bf9\u4e8e\u7b2ca\u70b9\uff0c\u7528\u4e8e\u5ba1\u67e5\u8c41\u514d\u6761\u4ef6\u7684\u5173\u8054\u4ea4\u6613\u603b\u4ef7\u503c\u7b49\u4e8e\u201c\u5173\u8054\u6d3b\u52a8\u4ea7\u751f\u7684\u4ea4\u6613\u603b\u4ef7\u503c\u201d\u884c\u4e2d\u7b2c(3)\u5217\u4e0e\u7b2c(7)\u5217\u4e4b\u548c\u3002 \u4e0d\u5c5e\u4e8e\u514d\u4e8e\u7f16\u5236\u6587\u4ef6\u8303\u56f4\u7684\u4f01\u4e1a\uff0c\u5fc5\u987b\u5b8c\u6574\u7533\u62a5\u9500\u552e\u548c\u8d2d\u4e70\u53cc\u65b9\u7684\u786e\u8ba4\u4ef7\u503c\u3001\u6309\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u91cd\u65b0\u786e\u5b9a\u7684\u4ef7\u503c\u3001\u5dee\u989d\u4ee5\u53ca\u5b9a\u4ef7\u65b9\u6cd5\u3002.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_bo_Chi_phi_lai_vay\"><\/span><b>\u5229\u606f\u8d39\u7528\u5206\u914d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u7533\u62a5\u4e49\u52a1\u4e2d\u6700\u91cd\u8981\u7684\u4e00\u73af\uff0c\u662f\u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u5bf9\u5229\u606f\u652f\u51fa\u8fdb\u884c\u7ba1\u7406\u3002\u8fd9\u662f\u56fd\u9645\u4e0a\u4e00\u79cd\u666e\u904d\u91c7\u7528\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u63a7\u5236\u673a\u5236\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u89c4\u5219\uff1a\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u51c0\u5229\u606f\u652f\u51fa\u603b\u989d\uff08\u6263\u9664\u5b58\u6b3e\u6216\u8d37\u6b3e\u5229\u606f\u540e\uff09\u4e0d\u5f97\u8d85\u8fc7\u8be5\u671f\u95f4\u7684\u7ecf\u8425\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u51c0\u5229\u606f\u652f\u51fa\u548c\u6298\u65e7\u652f\u51fa\uff08EBITDA\uff09\u7684 30%\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d85\u989d\u90e8\u5206\uff1a\u8d85\u8fc7 30% EBITDA \u95e8\u69db\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u4e0d\u53ef\u6263\u9664\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u8bf7\u6ce8\u610f\u4ee5\u4e0b\u4f8b\u5916\u60c5\u51b5\uff1a<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>\u7eb3\u7a0e\u4eba\u7684\u8d37\u6b3e\u65b9\u4e3a\u4fe1\u8d37\u673a\u6784\u3001\u4fdd\u9669\u7ecf\u8425\u673a\u6784\uff1b;<\/li>\n<li>\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\uff08ODA\uff09\u8d37\u6b3e\u3001\u653f\u5e9c\u5411\u4f01\u4e1a\u63d0\u4f9b\u7684\u4f18\u60e0\u8d37\u6b3e\uff1b;<\/li>\n<li>\u7528\u4e8e\u5b9e\u65bd\u56fd\u5bb6\u793e\u4f1a\u798f\u5229\u653f\u7b56\u7684\u76f8\u5173\u8ba1\u5212\u548c\u9879\u76ee\u7684\u8d37\u6b3e\u3002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u7eb3\u7a0e\u4eba\u5e94\u5f53\u6309\u7167\u4e0e\u672c\u6cd5\u4ee4\u4e00\u540c\u53d1\u5e03\u7684\u9644\u4ef6\u4e00\u7533\u62a5\u7eb3\u7a0e\u671f\u7684\u5229\u606f\u652f\u51fa\u6bd4\u7387\u3002.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6863\u6848<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7f16\u5236\u5e02\u573a\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u662f\u8bc1\u660e\u516c\u53f8\u9075\u5b88\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u89c4\u5b9a\u7684\u6700\u660e\u786e\u8bc1\u636e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f30\u503c\u62a5\u544a\u7684\u76ee\u7684\u662f\u8bc1\u660e\u516c\u53f8\u5173\u8054\u65b9\u4ea4\u6613\u5df2\u6309\u5e02\u573a\u4ef7\u683c\uff08ALP\uff09\u8fdb\u884c\u4f30\u503c\u3002\u8fd9\u662f\u907f\u514d\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u4f30\u503c\u7684\u6700\u91cd\u8981\u6cd5\u5f8b\u8bc1\u636e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6ce8\u610f\u529b\uff1a <\/b>\u5b9a\u4ef7\u6587\u4ef6\u5e94\u5728\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u7ed3\u7b97\u4e4b\u524d\u7f16\u5236\uff0c\u5e76\u4e88\u4ee5\u4fdd\u5b58\uff0c\u540c\u65f6\u6839\u636e\u7a0e\u52a1\u673a\u5173\u7684\u4fe1\u606f\u63d0\u4f9b\u8981\u6c42\u4e88\u4ee5\u51fa\u793a\u3002\u5f53\u7a0e\u52a1\u673a\u5173\u5728\u7a0e\u524d\u54a8\u8be2\u8fc7\u7a0b\u4e2d\u63d0\u51fa\u8981\u6c42\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u4e0d\u8d85\u8fc730\u4e2a\u5de5\u4f5c\u65e5\u5185\u63d0\u4f9b\u8be5\u6587\u4ef6\u3002 \u5982\u6709\u6b63\u5f53\u7406\u7531\uff0c\u8be5\u671f\u9650\u53ef\u5ef6\u957f\u4e00\u6b21\uff0c\u6700\u957f\u4e0d\u8d85\u8fc715\u4e2a\u5de5\u4f5c\u65e5\u3002\u53ef\u6bd4\u5bf9\u8c61\u7684\u4f1a\u8ba1\u6570\u636e\u5fc5\u987b\u901a\u8fc7\u8f6f\u4ef6\u4ee5\u7535\u5b50\u8868\u683c\u683c\u5f0f\u63d0\u4f9b\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_Quoc_gia_Local_File\"><\/span><b>\u672c\u5730\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6\u662f\u6700\u8be6\u7ec6\u7684\u6587\u4ef6\uff0c\u91cd\u70b9\u5173\u6ce8\u516c\u53f8\u5728\u8d8a\u5357\u7684\u4ea4\u6613\u3002\u5b83\u5fc5\u987b\u5305\u542b\u4ee5\u4e0b\u5206\u6790\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u822c\u4fe1\u606f\uff1a\u516c\u53f8\u5728\u8d8a\u5357\u7684\u5386\u53f2\u3001\u7ec4\u7ec7\u7ed3\u6784\u548c\u4e1a\u52a1\u6218\u7565\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GDLK \u5206\u6790\uff1a\u8be6\u7ec6\u63cf\u8ff0\u6bcf\u79cd\u7c7b\u578b\u7684 GDLK\uff0c\u5305\u62ec\u4ef7\u503c\u548c\u5408\u540c\u6761\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u529f\u80fd\u3001\u98ce\u9669\u548c\u8d44\u4ea7\u5206\u6790\uff08FAR \u5206\u6790\uff09\uff1aFAR \u5206\u6790\u662f\u4f30\u503c\u6d41\u7a0b\u7684\u6838\u5fc3\u3002\u5b83\u5206\u6790\u4f01\u4e1a\u5728\u4ef7\u503c\u94fe\u4e2d\u6267\u884c\u548c\u6301\u6709\u7684\u529f\u80fd\uff08\u751f\u4ea7\u3001\u7814\u53d1\u3001\u9500\u552e\u7b49\uff09\u3001\u98ce\u9669\uff08\u5e02\u573a\u98ce\u9669\u3001\u4fe1\u7528\u98ce\u9669\u3001\u5e93\u5b58\u98ce\u9669\u7b49\uff09\u548c\u8d44\u4ea7\uff08\u6709\u5f62\u8d44\u4ea7\u3001\u65e0\u5f62\u8d44\u4ea7\u3001\u77e5\u8bc6\u4ea7\u6743\uff09\u3002\u5176\u76ee\u7684\u662f\u786e\u5b9a\u4f01\u4e1a\u5728\u96c6\u56e2\u4e2d\u7684\u89d2\u8272\uff0c\u4e3a\u9009\u62e9\u5408\u9002\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u63d0\u4f9b\u4f9d\u636e\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"_Diem_moi_Nghi_dinh_ve_du_lieu_so_sanh_Benchmarking\"><\/span><b>\u00a0\u5173\u4e8e\u57fa\u51c6\u6570\u636e\uff08Benchmarking\uff09\u7684\u6cd5\u4ee4\u7684\u65b0\u5185\u5bb9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u5f3a\u5236\u6027\u7684\u4f18\u5148\u987a\u5e8f\u3002\u5173\u4e8e\u6570\u636e\u6765\u6e90\uff0c\u5176\u4f18\u5148\u987a\u5e8f\u5982\u4e0b\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u4e0a\u5e02\u516c\u53f8\u6570\u636e\u3001\u5927\u5b97\u5546\u54c1\u4ea4\u6613\u6240\u3001\u670d\u52a1\uff1b;<\/li>\n<li>\u56fd\u5bb6\u6570\u636e\u5e93\u548c\u516c\u5f00\u7684\u5b98\u65b9\u6765\u6e90\uff1b;<\/li>\n<li>\u8d38\u6613\u6570\u636e\uff1b;<\/li>\n<li>\u7a0e\u52a1\u7ba1\u7406\u6570\u636e\u5e93\u3002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u5173\u4e8e\u6bd4\u8f83\u5bf9\u8c61\uff0c\u5176\u987a\u5e8f\u4f9d\u6b21\u4e3a\uff1a\u5185\u90e8\u6bd4\u8f83\u5bf9\u8c61\u3001\u4e0e\u7eb3\u7a0e\u4eba\u4f4d\u4e8e\u540c\u4e00\u56fd\u5bb6\u7684\u6bd4\u8f83\u5bf9\u8c61\uff0c\u4ee5\u53ca\u4f4d\u4e8e\u8be5\u5730\u533a\u4e14\u6761\u4ef6\u76f8\u4f3c\u7684\u56fd\u5bb6\u4e2d\u7684\u6bd4\u8f83\u5bf9\u8c61\u3002.<\/p>\n<p style=\"text-align: justify;\">\u6bd4\u8f83\u5bf9\u8c61\u7684\u6700\u5c0f\u6570\u91cf\u4e3a1\u30013\u62165\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u80fd\u5426\u6392\u9664\u91cd\u5927\u5dee\u5f02\u3002 \u6807\u51c6\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u533a\u95f4\u4e3a\u7b2c35\u767e\u5206\u4f4d\u6570\u81f3\u7b2c75\u767e\u5206\u4f4d\u6570\uff0c\u4e2d\u4f4d\u6570\u4e3a\u7b2c50\u767e\u5206\u4f4d\u6570\u3002\u5f53\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u8c03\u6574\u6216\u786e\u5b9a\u65f6\uff0c\u5e94\u91c7\u7528\u4e2d\u4f4d\u6570\u4f5c\u4e3a\u9002\u7528\u503c\u3002.<\/p>\n<blockquote><p><strong>\u53c2\u89c1\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/\">\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7ba1\u7406\u6570\u636e\u5e93\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_Toan_cau_Master_File\"><\/span><b>\u4e3b\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\u5168\u9762\u6982\u8ff0\u4e86\u8de8\u56fd\u516c\u53f8\u7684\u8fd0\u8425\u60c5\u51b5\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5168\u7403\u6587\u4ef6\u662f\u7b2c18\u6761\u7b2c2\u6b3ed.3\u9879\u89c4\u5b9a\u7684\u5b9a\u4ef7\u6587\u4ef6\u7684\u4e00\u4e2a\u7ec4\u6210\u90e8\u5206\u3002\u5176\u5185\u5bb9\u5e94\u6309\u7167\u7b2c255\u53f7\u6cd5\u4ee4\u9644\u5f55III\u4e2d\u7684\u76ee\u5f55\u7f16\u5236\u3002.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u5bb9\uff1a\u5168\u7403\u7ec4\u7ec7\u7ed3\u6784\u6982\u8ff0\u3001\u4f9b\u5e94\u94fe\u3001\u5173\u952e\u65e0\u5f62\u8d44\u4ea7\uff08IP\uff09\u63cf\u8ff0\u3001\u5185\u90e8\u8d22\u52a1\u653f\u7b56\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Nghi_dinh_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_%E2%80%93_Country_by_Country_Reporting\"><\/span><b>\u5173\u4e8e\u201c\u56fd\u522b\u62a5\u544a\u201d\uff08CbCR\uff09\u7684\u6cd5\u4ee4\u7684\u65b0\u5185\u5bb9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u5728\u8d8a\u5357\u7684\u6700\u9ad8\u6bcd\u516c\u53f8\uff0c\u82e5\u5176\u4e0a\u4e00\u8d22\u5e74\uff08\u5373\u62a5\u544a\u5e74\u5ea6\u4e4b\u524d\uff09\u7684\u5168\u7403\u5408\u5e76\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc77.5\u4ebf\u6b27\u5143\uff0c\u5219\u987b\u7f16\u5236\u5e76\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u3002 \u6c47\u7387\u5e94\u91c7\u7528\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u516c\u5e03\u7684\u4e0a\u4e00\u5e74\u5ea612\u6708\u4efd\u7684\u4e2d\u5fc3\u6c47\u7387\u6216\u4ea4\u53c9\u6c47\u7387\u5e73\u5747\u503c\u3002\u5982\u679c\u6700\u9ad8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u56fd\u5916\uff0c\u8d8a\u5357\u4f01\u4e1a\u4ec5\u5728\u300a\u7b2c19\u6761\u7b2c2\u6b3e\u7b2cb\u9879\u300b\u89c4\u5b9a\u7684\u60c5\u51b5\u4e0b\u624d\u9700\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u3002.<\/p>\n<p style=\"text-align: justify;\">\u5173\u4e8eCbCR\u7533\u62a5\u4e3b\u4f53\u7684\u901a\u77e5\uff08\u8868\u683c01\/TB-BCLN\uff09\uff1a\u73b0\u89c4\u5b9a\u4ec5\u9700\u5728\u9996\u6b21\u4ea7\u751f\u7533\u62a5\u4e49\u52a1\u65f6\u63d0\u4ea4\u4e00\u6b21\uff0c\u6700\u8fdf\u5e94\u4e8e\u6700\u9ad8\u6bcd\u516c\u53f8\u7684\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u4e4b\u65e5\u63d0\u4ea4\u3002\u5982\u6709\u53d8\u66f4\uff0c\u4f01\u4e1a\u987b\u572890\u5929\u5185\u63d0\u4ea4\u66f4\u65b0\u4fe1\u606f\u3002 CbCR\u7684\u63d0\u4ea4\u671f\u9650\u6700\u8fdf\u4e3a\u81ea\u6700\u9ad8\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u4e4b\u65e5\u8d7712\u4e2a\u6708\u5185\uff0c\u987b\u91c7\u7528\u52a0\u5bc6\u7684XML\u683c\u5f0f\uff0c\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u63d0\u4ea4\u3002.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_hau_qua_va_ke_hoach_cho_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u9762\u4e34\u7684\u98ce\u9669\u3001\u540e\u679c\u53ca\u5e94\u5bf9\u8ba1\u5212\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u4f01\u4e1a\u5df2\u6309\u7167\u89c4\u5b9a\u4f7f\u7528 01 \u8868\u683c\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4f46\u5982\u679c\u5176\u5b9a\u4ef7\u6587\u6863\u4e0d\u591f\u5b8c\u5584\uff0c\u4ecd\u53ef\u80fd\u9762\u4e34\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_ve_tuan_thu_va_thanh_tra_thue\"><\/span><b>\u7a0e\u52a1\u5408\u89c4\u548c\u5ba1\u8ba1\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u4e2d\u7684\u5e38\u89c1\u9519\u8bef\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u586b\u5199\u8868\u683c 01 \u65f6\u51fa\u73b0\u7684\u9519\u8bef\uff08\u9644\u5f55 I\u3001II\u3001III\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u7533\u62a5\uff08\u6216\u5c11\u62a5\uff09\u516c\u53f8\u95f4\u8d37\u6b3e\u6216\u501f\u6b3e\u3002\u4f8b\u5982\uff0c\u672a\u6309\u5e02\u573a\u5229\u7387\uff08ALP\uff09\u660e\u786e\u89c4\u5b9a\u5229\u7387\u5c31\u5411\u8463\u4e8b\u4f1a\u501f\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f3a\u5c11\u5b9a\u4ef7\u6587\u4ef6\uff1a\u8fd9\u662f\u6700\u4e25\u91cd\u7684\u9519\u8bef\uff0c\u4f1a\u5bfc\u81f4\u7a0e\u52a1\u8bc4\u4f30\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_va_an_dinh_thue\"><\/span><b>\u6cd5\u5f8b\u540e\u679c\u4e0e\u7a0e\u52a1\u6838\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u7a0e\u52a1\u673a\u5173\u53d1\u73b0 GDLK\uff08\u4e00\u822c\u8d38\u6613\u548c\u6295\u8d44\uff09\u4ea4\u6613\u4e0d\u662f\u57fa\u4e8e\u5e02\u573a\u4ef7\u683c\uff0c\u5219\u8be5\u4f01\u4e1a\u5c06\u88ab\u8ffd\u6eaf\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08\u5305\u62ec\u6ede\u7eb3\u91d1\u5229\u606f\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\">\u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c21\u6761\u7b2c3\u6b3e\uff0c\u5728\u4e0b\u5217\u60c5\u51b5\u4e0b\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u786e\u5b9a\u4ef7\u683c\u3001\u5229\u6da6\u7387\u3001\u5229\u6da6\u5206\u914d\u6bd4\u4f8b\u3001\u5e94\u7a0e\u6536\u5165\u6216\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u989d\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u7eb3\u7a0e\u4eba\u672a\u7533\u62a5\u3001\u7533\u62a5\u4fe1\u606f\u4e0d\u5b8c\u6574\u3001\u7533\u62a5\u4fe1\u606f\u6709\u8bef\u6216\u672a\u63d0\u4ea4\u9644\u5f55\u4e00\uff1b;<\/li>\n<li>\u672a\u5728\u89c4\u5b9a\u671f\u9650\u5185\u63d0\u4f9b\u5b8c\u6574\u7684\u5b9a\u4ef7\u4f9d\u636e\u6587\u4ef6\uff0c\u6216\u672a\u63d0\u4ea4\u4f5c\u4e3a\u4f9d\u636e\u7684\u6587\u4ef6\u3001\u6570\u636e\u53ca\u51ed\u8bc1\uff1b;<\/li>\n<li>\u4f7f\u7528\u4e0d\u771f\u5b9e\u3001\u4e0d\u7b26\u5408\u5b9e\u9645\u60c5\u51b5\u7684\u72ec\u7acb\u4ea4\u6613\u4fe1\u606f\uff0c\u6216\u4f7f\u7528\u975e\u6cd5\u3001\u65e0\u6548\u3001\u672a\u6ce8\u660e\u6765\u6e90\u7684\u6587\u4ef6\uff1b;<\/li>\n<li>\u8fdd\u53cd\u7b2c20\u6761\u5173\u4e8e\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u89c4\u5b9a\u3002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u6ce8\u610f\uff1a\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u4ec5\u7528\u4e8e\u98ce\u9669\u7ba1\u7406\u548c\u4fe1\u606f\u4ea4\u6d41\uff0c\u4e0d\u5f97\u7528\u4e8e\u8c03\u6574\u6216\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u3002.<\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_hoach_hanh_dong_cho_Doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u884c\u52a8\u8ba1\u5212<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5b8c\u5168\u9075\u5b88\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u4e49\u52a1\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u786e\u5b9a\u4e49\u52a1\uff0c\u4f01\u4e1a\u5e94\u5b9e\u65bd\u4ee5\u4e0b 4 \u6b65\u884c\u52a8\u8ba1\u5212\uff1a<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_va_phan_loai_GDLK\"><\/span><b>\u5ba1\u67e5\u548c\u5206\u7c7b GDLK<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u9762\u5ba1\u67e5\u6240\u6709\u5173\u8054\u5173\u7cfb\uff08\u300a\u7b2c255\u53f7\u6cd5\u4ee4\u300b\u7b2c5\u6761\u89c4\u5b9a\u768412\u79cd\u60c5\u5f62\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u672c\u5e74\u5ea6\u53d1\u751f\u7684\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u5206\u7c7b\uff08\u9500\u552e\u3001\u670d\u52a1\u3001\u878d\u8d44\u3001\u77e5\u8bc6\u4ea7\u6743\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c41\u514d\u51b3\u5b9a\uff1a\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u7b26\u5408\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8c41\u514d\u6761\u4ef6\uff08\u8c41\u514d\u5907\u6848\uff09\u3002\u5982\u679c\u7b26\u5408\u6761\u4ef6\uff0c\u4ecd\u9700\u4fdd\u7559\u57fa\u672c\u8bb0\u5f55\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_hien_phan_tich_FAR\"><\/span><b>\u8fdb\u884cFAR\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u6bcf\u79cd\u7c7b\u578b\u7684\u4ea4\u6613\u8fdb\u884c\u529f\u80fd\u3001\u98ce\u9669\u548c\u8d44\u4ea7 (FAR) \u5206\u6790\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e3a\u9009\u62e9\u5408\u9002\u7684\u4f30\u503c\u65b9\u6cd5\u5960\u5b9a\u4e86\u57fa\u7840\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_va_hoan_thien_Ho_so\"><\/span><b>\u51c6\u5907\u5e76\u5b8c\u6210\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u884c\u57fa\u51c6\u6d4b\u8bd5\u4ee5\u786e\u5b9a\u5e02\u573a\u4ef7\u683c\u8303\u56f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd0\u7528\u9009\u5b9a\u7684\u65b9\u6cd5\uff08\u901a\u5e38\u662f TNMM\uff09\u5c06\u5229\u6da6\u8c03\u6574\u5230\u5e02\u573a\u6c34\u5e73\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u524d\uff0c\u5b8c\u6210\u672c\u5730\u6587\u4ef6\u548c\u4e3b\u6587\u4ef6\uff08\u5982\u9700\u8981\uff09\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_va_nop\"><\/span><b>\u58f0\u660e\u548c\u63d0\u4ea4<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b8c\u6574\u586b\u5199\u9644\u5f55\u4e00\uff08\u7b2c\u4e00\u81f3\u7b2c\u56db\u9879\uff0c\u6309\u8c41\u514d\u89c4\u5b9a\uff09\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u56e0\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u800c\u9700\u8981\u5bf9\u5229\u6da6\u8fdb\u884c\u589e\u51cf\u8c03\u6574\uff0c\u5e94\u7acb\u5373\u5728\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u51b3\u7b97\u7533\u62a5\u8868\u300b\u4e2d\u8fdb\u884c\u8c03\u6574\uff1b;<\/span><\/li>\n<li aria-level=\"1\">\u5982\u679c\u96c6\u56e2\u8fbe\u52307.5\u4ebf\u6b27\u5143\u7684\u95e8\u69db\uff0c\u5e94\u6838\u67e5\u63d0\u4ea4\u7b2c01\/TB-BCLN\u53f7\u901a\u77e5\u548cCbCR\u7684\u4e49\u52a1\u3002.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u968f\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u5e76\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u7533\u62a5\u6587\u4ef6\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u4ea4\u6613\u7533\u62a5\u4e49\u52a1\uff0c\u8bbe\u5b9a\u4e86\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u9ad8\u7684\u5408\u89c4\u6807\u51c6\uff0c\u7279\u522b\u662f\u5bf9\u4e8e\u96b6\u5c5e\u4e8e\u8de8\u56fd\u96c6\u56e2\u7684\u4f01\u4e1a\uff0c\u6216\u5b58\u5728\u5927\u989d\u501f\u8d37\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u786e\u4fdd\u5408\u89c4\u5e76\u907f\u514d\u88ab\u8ffd\u5f81\u7a0e\u6b3e\u7684\u98ce\u9669\uff0c\u5b9a\u4ef7\u6587\u4ef6\u6b63\u662f\u4f01\u4e1a\u6700\u91cd\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u8be5\u5bfb\u6c42\u9ad8\u5ea6\u4e13\u4e1a\u5316\u7684\u4e13\u4e1a\u670d\u52a1\uff0c\u4f8b\u5982\u54a8\u8be2\u987e\u95ee\u63d0\u4f9b\u7684\u670d\u52a1\u3002 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" rel=\"nofollow noopener\" target=\"_blank\">\u5ba1\u8ba1\u670d\u52a1<\/a><\/span><\/strong> \u5e76\u5c31\u5b9a\u4ef7\u8fdb\u884c\u6df1\u5165\u54a8\u8be2\uff0c\u4ee5\u8fdb\u884c\u51c6\u786e\u7684 FAR \u5206\u6790\u548c\u57fa\u51c6\u6d4b\u8bd5\uff0c\u786e\u4fdd\u6240\u6709\u76f8\u5173\u4ea4\u6613\u4e25\u683c\u9075\u5b88\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u9996\u5e2d\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/a><\/span><\/strong>k \u4ee5\u83b7\u5f97\u53ca\u65f6\u7684\u54a8\u8be2\u548c\u5e2e\u52a9\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/li>\n<li aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/strong><\/li>\n<li aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <strong><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/strong>. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft (GDLK) theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n. Vi\u1ec7c n\u1eafm v\u1eefng b\u1ea3n ch\u1ea5t GDLK, hi\u1ec3u \u0111\u00fang ph\u1ea1m vi li\u00ean k\u1ebft, th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c I c\u0169ng nh\u01b0 x\u00e2y d\u1ef1ng H\u1ed3 s\u01a1 X\u00e1c \u0111\u1ecbnh gi\u00e1 (H\u1ed3 s\u01a1 Qu\u1ed1c gia, H\u1ed3 s\u01a1 To\u00e0n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5247,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2572","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\/2572","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=2572"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2572\/revisions"}],"predecessor-version":[{"id":5250,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2572\/revisions\/5250"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5247"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}