{"id":2579,"date":"2025-12-05T02:38:00","date_gmt":"2025-12-05T09:38:00","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2579"},"modified":"2025-12-11T02:58:18","modified_gmt":"2025-12-11T09:58:18","slug":"phu-luc-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/","title":{"rendered":"80% \u4f01\u4e1a\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u6709\u8bef"},"content":{"rendered":"<p><span style=\"font-weight: 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>\u4e3a\u4ec0\u4e48\u5173\u8054\u4ea4\u6613\u9644\u4ef6\u5728\u7a0e\u52a1\u7ba1\u7406\u4e2d\u88ab\u89c6\u4e3a\u201c\u9ad8\u98ce\u9669\u6587\u4ef6\u201d\uff1f\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/#Co_so_Phap_ly_cot_loi_va_khai_niem_nen_tang\" >\u6838\u5fc3\u6cd5\u5f8b\u57fa\u7840\u548c\u57fa\u672c\u6982\u5ff5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/#Chi_tiet_cac_Ben_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u8be6\u60c5\u5982\u4e0b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/#The_nao_la_giao_dich_lien_ket\" >\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/#Quy_dinh_ve_Mien_tru_ke_khai\" >\u5173\u4e8e\u7533\u62a5\u8c41\u514d\u7684\u89c4\u5b9a\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/#Chi_tiet_cac_phan_trong_Phu_luc_giao_dich_lien_ket_buoc_ke_khai\" >\u9644\u5f55\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8981\u6c42\u7684\u5404\u90e8\u5206\u8be6\u60c5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/#Phu_luc_giao_dich_lien_ket_Mau_01GDLK\" >\u76f8\u5173\u4ea4\u6613\u9644\u5f55\u8868\u683c 01\/GDLK\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/#Muc_I_Thong_tin_cac_ben_lien_ket\" >\u7b2c\u4e00\u8282 \u5173\u8054\u65b9\u60c5\u51b5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/#Muc_II_Cac_truong_hop_duoc_mien_nghia_vu_ke_khai_mien_tru_nop_Ho_so_xac_dinh_gia\" >\u7b2c\u4e8c\u90e8\u5206\uff1a\u514d\u9664\u7533\u62a5\u4e49\u52a1\u548c\u514d\u9664\u63d0\u4ea4\u4f30\u4ef7\u8d44\u6599\u7684\u6848\u4ef6\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/#Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\" >\u7b2c\u4e09\u90e8\u5206\uff1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4fe1\u606f<\/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\/phu-luc-giao-dich-lien-ket\/#Muc_IV_Ket_qua_hoat_dong_kinh_doanh\" >\u7b2c\u56db\u90e8\u5206\uff1a\u4e1a\u52a1\u7ee9\u6548\u7ed3\u679c<\/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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/#Chien_luoc_tuan_thu_thue_va_quan_ly_rui_ro\" >\u7a0e\u52a1\u5408\u89c4\u548c\u98ce\u9669\u7ba1\u7406\u7b56\u7565<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/#Tu_dieu_chinh_va_xac_dinh_lai_gia\" >\u81ea\u6211\u8c03\u6574\u548c\u91cd\u65b0\u5b9a\u4ef7\u00a0<\/a><\/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\/phu-luc-giao-dich-lien-ket\/#Quan_ly_rui_ro_chi_phi_lai_vay\" >\u7ba1\u7406\u5229\u606f\u652f\u51fa\u98ce\u9669\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-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><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_tuan_thu_giao_dich_lien_ket\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7\u5408\u89c4\u7684\u91cd\u8981\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u662f\u56fd\u9645\u7a0e\u52a1\u7ba1\u7406\u4e2d\u7684\u4e00\u4e2a\u5173\u952e\u95ee\u9898\u3002\u8d8a\u5357\u901a\u8fc7\u9881\u5e03\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8868\u660e\u5176\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u201c\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u884c\u52a8\u8ba1\u5212\u201d\uff08BEPS\u884c\u52a8\u8ba1\u5212\uff09\u4fdd\u6301\u4e00\u81f4\u3002\u5176\u6838\u5fc3\u76ee\u7684\u662f\u786e\u4fdd\u5229\u6da6\u5206\u914d\u5230\u5b9e\u9645\u521b\u9020\u7ecf\u6d4e\u4ef7\u503c\u7684\u5730\u65b9\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u9644\u5f55\uff08\u5305\u62ec\u8868\u683c 01\u300102 \u548c 03\uff09\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u786e\u5b9a\u6587\u4ef6\u4e0d\u53ef\u5206\u5272\u7684\u4e00\u90e8\u5206\uff0c\u9700\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868 03\/TNDN \u4e00\u5e76\u63d0\u4ea4\u3002\u8be5\u7533\u62a5\u8868\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u4e86\u89e3\u4f01\u4e1a\u7684\u4ef7\u503c\u94fe\u548c\u6f5c\u5728\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u6587\u65e8\u5728\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u76f8\u5173\u6587\u4ef6\uff0c\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u5b9e\u7528\u6307\u5bfc\uff0c\u4ee5\u6700\u51c6\u786e\u3001\u6700\u6709\u6548\u7684\u65b9\u5f0f\u7f16\u5236\u5173\u8054\u4ea4\u6613\u9644\u5f55\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_Phu_luc_giao_dich_lien_ket_la_%E2%80%9CTai_lieu_rui_ro_cao%E2%80%9D_trong_Quan_ly_thue\"><\/span><b>\u4e3a\u4ec0\u4e48\u5173\u8054\u4ea4\u6613\u9644\u4ef6\u5728\u7a0e\u52a1\u7ba1\u7406\u4e2d\u88ab\u89c6\u4e3a\u201c\u9ad8\u98ce\u9669\u6587\u4ef6\u201d\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u5e38\u5e38\u5c06\u8f6c\u8ba9\u5b9a\u4ef7\u9644\u5f55\u7684\u63d0\u4ea4\u4e0e\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff08\u4e3b\u6587\u4ef6\u548c\u672c\u5730\u6587\u4ef6\uff09\u7684\u5b8c\u6574\u7f16\u5236\u6df7\u6dc6\u8d77\u6765\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GDLK\u9644\u5f55\uff08\u8868\u683c01\u300102\u300103\uff09\uff1a\u8fd9\u662f\u4e00\u4efd\u5f3a\u5236\u6027\u7684\u5e74\u5ea6\u6c47\u603b\u62a5\u544a\uff0c\u5c5e\u4e8e\u516c\u5f00\u6587\u4ef6\u3002\u5b83\u662f\u7a0e\u52a1\u673a\u5173\u7684\u9996\u8981\u5ba1\u67e5\u5de5\u5177\u3002GDLK\u9644\u5f55\u4e2d\u7684\u4efb\u4f55\u9519\u8bef\u90fd\u5c06\u7acb\u5373\u89e6\u53d1\u7a0e\u52a1\u5ba1\u8ba1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff1a\u8fd9\u662f\u4e00\u5957\u8bc1\u660e\u4ea4\u6613\u4ef7\u683c\u72ec\u7acb\u6027\u7684\u6587\u4ef6\uff0c\u53ea\u9700\u5728\u4f01\u4e1a\u5185\u51c6\u5907\u548c\u4fdd\u5b58\uff0c\u5e76\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u63d0\u4ea4\u5373\u53ef\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u63d0\u4ea4\u6216\u8fdf\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\uff0c\u6839\u636e\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 19 \u6761\u548c\u7b2c 20 \u6761\u7684\u89c4\u5b9a\uff0c\u8be5\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34 800 \u4e07\u81f3 2500 \u4e07\u8d8a\u5357\u76fe\u7684\u884c\u653f\u7f5a\u6b3e\uff0c\u6b64\u5916\uff0c\u5982\u679c\u5b58\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\uff0c\u8fd8\u53ef\u80fd\u9762\u4e34\u6b20\u7a0e\u3001\u7a0e\u6b3e\u8bc4\u4f30\u8d39\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_Phap_ly_cot_loi_va_khai_niem_nen_tang\"><\/span><b>\u6838\u5fc3\u6cd5\u5f8b\u57fa\u7840\u548c\u57fa\u672c\u6982\u5ff5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2581\" aria-describedby=\"caption-attachment-2581\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2581\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-nen-tang-cho-Phu-luc-giao-dich-lien-ket.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng cho Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-nen-tang-cho-Phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-nen-tang-cho-Phu-luc-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-nen-tang-cho-Phu-luc-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-nen-tang-cho-Phu-luc-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-nen-tang-cho-Phu-luc-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2581\" class=\"wp-caption-text\">\u76f8\u5173\u4ea4\u6613\u9644\u4ef6\u7684\u6cd5\u5f8b\u4f9d\u636e<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u65e2\u5b9a\u7684\u6cd5\u5f8b\u57fa\u7840\u548c\u57fa\u672c\u6982\u5ff5\u7684\u57fa\u7840\u4e0a\uff0c\u4e0b\u4e00\u6b65\u662f\u7814\u7a76\u5f53\u4eca\u6700\u91cd\u8981\u7684\u76d1\u7ba1\u6846\u67b6\uff1a\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u2014\u2014\u8be5\u6587\u4ef6\u89c4\u8303\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u548c\u7ba1\u7406\u7684\u6240\u6709\u6d3b\u52a8\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b8c\u6210\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\u7684\u6838\u5fc3\u539f\u5219\u662f\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002\u8be5\u539f\u5219\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u5fc5\u987b\u4ee5\u4e0e\u72ec\u7acb\u65b9\u5728\u76f8\u540c\u6761\u4ef6\u4e0b\u8fdb\u884c\u7684\u4ea4\u6613\u76f8\u540c\u7684\u4ef7\u683c\u548c\u6761\u4ef6\u8fdb\u884c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b63\u786e\u8bc6\u522b\u5173\u8054\u65b9\u662f\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u7684\u7b2c\u4e00\u6b65\uff0c\u4e5f\u662f\u6700\u91cd\u8981\u7684\u4e00\u6b65\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tiet_cac_Ben_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u8be6\u60c5\u5982\u4e0b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2582\" aria-describedby=\"caption-attachment-2582\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2582\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Chi-tiet-cac-Ben-lien-ket-trong-Phu-luc-giao-dich-lien-ket.jpg\" alt=\"Chi ti\u1ebft c\u00e1c B\u00ean li\u00ean k\u1ebft trong Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Chi-tiet-cac-Ben-lien-ket-trong-Phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Chi-tiet-cac-Ben-lien-ket-trong-Phu-luc-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Chi-tiet-cac-Ben-lien-ket-trong-Phu-luc-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Chi-tiet-cac-Ben-lien-ket-trong-Phu-luc-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Chi-tiet-cac-Ben-lien-ket-trong-Phu-luc-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2582\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u9644\u5f55\u4e2d\u5173\u8054\u65b9\u7684\u8be6\u7ec6\u4fe1\u606f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u7684\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u5173\u7cfb\u5728\u4ee5\u4e0b 11 \u79cd\u60c5\u51b5\u4e0b\u8fdb\u884c\u4e86\u8be6\u7ec6\u5b9a\u4e49\u3002\u51c6\u786e\u8bc6\u522b\u8fd9\u4e9b\u60c5\u51b5\u662f\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u7684\u7b2c\u4e00\u6b65\uff0c\u4e5f\u662f\u6700\u91cd\u8981\u7684\u4e00\u6b65\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u6240\u6709\u8005\u81f3\u5c11 25% \u7684\u80a1\u6743\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u5747\u6709\u81f3\u5c11 25% \u7684\u6240\u6709\u8005\u6743\u76ca\u76f4\u63a5\u6216\u95f4\u63a5\u7531\u7b2c\u4e09\u65b9\u6301\u6709\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u662f\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u6700\u5927\u80a1\u4e1c\uff0c\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u8be5\u4f01\u4e1a\u81f3\u5c11 10% \u7684\u603b\u80a1\u4e1c\u6743\u76ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5411\u53e6\u4e00\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u6761\u4ef6\u662f\u8d37\u6b3e\u91d1\u989d\u5360\u501f\u6b3e\u4eba\u603b\u8d44\u4ea7\u4ef7\u503c\u768450%\u4ee5\u4e0a\uff0c\u4e14\u8be5\u8d37\u6b3e\u91d1\u989d\u5360\u501f\u6b3e\u4eba\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\uff08\u4e0d\u5305\u62ec\u4fe1\u8d37\u673a\u6784\u8d37\u6b3e\uff09\u768450%\u4ee5\u4e0a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u65b9\u4efb\u547d\u8d85\u8fc7 50% \u540d\u6267\u884c\u673a\u6784\u6210\u5458\u6216\u6709\u6743\u51b3\u5b9a\u53e6\u4e00\u65b9\u8d22\u52a1\u548c\u5546\u4e1a\u653f\u7b56\u7684\u4eba\u5458\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u5728\u8463\u4e8b\u4f1a\u6210\u5458\u4eba\u6570\u4e0a\u8d85\u8fc7 50%\uff0c\u6216\u8005\u62e5\u6709\u540c\u4e00\u4e2a\u4eba\u6216\u7ec4\u7ec7\uff0c\u6709\u6743\u51b3\u5b9a\u8d22\u52a1\u548c\u4e1a\u52a1\u653f\u7b56\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u5728\u4eba\u5458\u3001\u8d22\u52a1\u6216\u4e1a\u52a1\u65b9\u9762\u5747\u7531\u4e2a\u4eba\u901a\u8fc7\u6301\u6709\u8d44\u672c\u6216\u76f4\u63a5\u53c2\u4e0e\u8fd0\u8425\u7684\u65b9\u5f0f\u8fdb\u884c\u7ecf\u8425\u6216\u63a7\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u7684\u8463\u4e8b\/\u603b\u7ecf\u7406\u4e0e\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u8463\u4e8b\/\u603b\u7ecf\u7406\u4e4b\u95f4\u5b58\u5728\u4eb2\u5c5e\u5173\u7cfb\uff08\u592b\u59bb\u3001\u7236\u6bcd\u3001\u5b50\u5973\u3001\u5144\u5f1f\u3001\u59d0\u59b9\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u7531\u4e00\u4e2a\u6216\u591a\u4e2a\u4e2a\u4eba\u901a\u8fc7\u5171\u540c\u6301\u6709\u80a1\u4efd\/\u51fa\u8d44\u6765\u63a7\u5236\uff0c\u8be5\u6bd4\u4f8b\u63a7\u5236\u7740\u8d85\u8fc7 50% \u7684\u80a1\u6743\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e0e\u76f4\u63a5\u6216\u95f4\u63a5\u4e0e\u4f01\u4e1a\u8fd0\u8425\u3001\u63a7\u5236\u6216\u5bf9\u4f01\u4e1a\u51b3\u7b56\u6709\u91cd\u5927\u5f71\u54cd\u7684\u4e2a\u4eba\/\u7ec4\u7ec7\u8fdb\u884c\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u5f53\u4f01\u4e1a\u5411\u7ecf\u8425\u3001\u63a7\u5236\u6216\u4e0e\u5176\u6709\u5173\u8054\u7684\u4e2a\u4eba\u8f6c\u79fb25%\u8d44\u672c\u51fa\u8d44\u6216\u501f\u8d3710%\u8d44\u672c\u51fa\u8d44\u65f6\uff0c\u5c31\u4f1a\u4ea7\u751f\u5173\u8054\u5173\u7cfb\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u660e\u786e\u8bc6\u522b\u5173\u8054\u65b9\u4e4b\u540e\uff0c\u4e0b\u4e00\u6b65\u662f\u51c6\u786e\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u7684\u6027\u8d28\uff0c\u5373\u5173\u8054\u65b9\u4e4b\u95f4\u53d1\u751f\u7684\u3001\u53ef\u80fd\u5f71\u54cd\u4f01\u4e1a\u7eb3\u7a0e\u4e49\u52a1\u7684\u4ea4\u6613\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_nao_la_giao_dich_lien_ket\"><\/span><b>\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u653f\u5e9c\u5173\u4e8e\u7a0e\u6536\u5f81\u7ba1\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u4ea4\u6613\u662f\u6307\u5173\u8054\u65b9\u4e4b\u95f4\u5728\u751f\u4ea7\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u53d1\u751f\u7684\u4ea4\u6613\u3002\u5173\u8054\u5173\u7cfb\u662f\u6307\u4e00\u65b9\u80fd\u591f\u652f\u914d\u3001\u63a7\u5236\u6216\u663e\u8457\u5f71\u54cd\u53e6\u4e00\u65b9\u7684\u6761\u4ef6\u3001\u653f\u7b56\u6216\u7ecf\u8425\u6210\u679c\u7684\u5173\u7cfb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u53ef\u80fd\u5305\u62ec\u4ee5\u4e0b\u7c7b\u578b\u7684\u4ea4\u6613\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u548c\u9500\u552e\u5546\u54c1\uff0c\u63d0\u4f9b\u548c\u4f7f\u7528\u670d\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u6b3e\u3001\u8d37\u6b3e\u3001\u8d22\u52a1\u62c5\u4fdd\u6d3b\u52a8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u6216\u8f6c\u8ba9\u56fa\u5b9a\u8d44\u4ea7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u77e5\u8bc6\u4ea7\u6743\u548c\u6280\u672f\u7684\u8f6c\u8ba9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u6210\u672c\u6216\u5229\u6da6\u5206\u914d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u4e86\u89e3\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9a\u4e49\u4ee5\u53ca\u5982\u4f55\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\u4e4b\u540e\uff0c\u4f01\u4e1a\u63a5\u4e0b\u6765\u9700\u8981\u4e86\u89e3\u7684\u662f\u8c41\u514d\u7533\u62a5\u7684\u60c5\u51b5\u3002\u8fd9\u79cd\u673a\u5236\u65e8\u5728\u51cf\u8f7b\u4f01\u4e1a\u7684\u7533\u62a5\u8d1f\u62c5\uff0c\u4f46\u4ec5\u9002\u7528\u4e8e\u6ee1\u8db3\u9002\u5f53\u4e14\u5145\u5206\u7684\u6cd5\u5f8b\u6761\u4ef6\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_Mien_tru_ke_khai\"><\/span><b>\u5173\u4e8e\u7533\u62a5\u8c41\u514d\u7684\u89c4\u5b9a\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u6761\u4ef6\uff0c\u4f46\u5e76\u672a\u514d\u9664\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u9644\u5f55\u8868\u683c\u7b2c 01 \u53f7\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u65e0\u9700\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u4f46\u4ecd\u9700\u63d0\u4ea4\u7684\u6848\u4ef6 <\/span><b>\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/b><span style=\"font-weight: 400;\"> \u8868\u683c 01\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u5728\u5173\u8054\u4ea4\u6613\uff0c\u4f46\u7eb3\u7a0e\u671f\u5185\u603b\u6536\u5165\u4f4e\u4e8e500\u4ebf\u8d8a\u5357\u76fe\/\u5e74\uff0c\u4e14\u8be5\u671f\u95f4\u53d1\u751f\u7684\u6240\u6709\u5173\u8054\u4ea4\u6613\u603b\u91d1\u989d\u4f4e\u4e8e300\u4ebf\u8d8a\u5357\u76fe\/\u5e74\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e201\/2013\/TT-BTC\u53f7\u901a\u51fd\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u4f01\u4e1a\u5f00\u5c55\u7684\u4e1a\u52a1\u6d3b\u52a8\u529f\u80fd\u7b80\u5355\uff08\u6309\u8ba2\u5355\u751f\u4ea7\uff0c\u56e0\u6b64\u4e0d\u5b58\u5728\u5e93\u5b58\u98ce\u9669\uff09\u3002\u6b64\u5916\uff0c\u5b83\u4eec\u65e0\u9700\u627f\u62c5\u8fd0\u8425\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u7684\u4efb\u4f55\u6210\u672c\u3002\u540c\u65f6\uff0c\u5b83\u4eec\u7684\u5e74\u8425\u4e1a\u989d\u5fc5\u987b\u4f4e\u4e8e2000\u4ebf\u8d8a\u5357\u76fe\/\u5e74\uff08\u4e0d\u5305\u62ec\u65e0\u5f62\u8d44\u4ea7\u5f00\u53d1\u548c\u4f7f\u7528\u6536\u5165\uff0c\u4f8b\u5982\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff09\uff0c\u5e76\u4e14\u7b26\u5408\u5404\u884c\u4e1a\u7684\u606f\u7a0e\u524d\u5229\u6da6\uff08EBIT\uff09\u89c4\u5b9a\uff1a\u5206\u9500\u884c\u4e1a513\u4e07\u4ebf\u8d8a\u5357\u76fe\u53ca\u4ee5\u4e0a\uff1b\u5236\u9020\u4e1a1013\u4e07\u4ebf\u8d8a\u5357\u76fe\u53ca\u4ee5\u4e0a\uff1b\u52a0\u5de5\u4e1a1513\u4e07\u4ebf\u8d8a\u5357\u76fe\u53ca\u4ee5\u4e0a\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u5373\u4f7f\u83b7\u5f97\u8c41\u514d\u7533\u62a5\uff0c\u4f01\u4e1a\u4ecd\u9700\u6309\u89c4\u5b9a\u51c6\u5907\u5e76\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u9644\u5f55\u8868 01\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_cac_phan_trong_Phu_luc_giao_dich_lien_ket_buoc_ke_khai\"><\/span><b>\u9644\u5f55\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8981\u6c42\u7684\u5404\u90e8\u5206\u8be6\u60c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5bf9\u5982\u4f55\u586b\u5199\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\u4e2d\u6700\u91cd\u8981\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5206\u6790\u548c\u8be6\u7ec6\u8bf4\u660e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phu_luc_giao_dich_lien_ket_Mau_01GDLK\"><\/span><b>\u76f8\u5173\u4ea4\u6613\u9644\u5f55\u8868\u683c 01\/GDLK<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2583\" aria-describedby=\"caption-attachment-2583\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2583\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-giao-dich-lien-ket-Mau-01_GDLK.jpg\" alt=\"Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft M\u1eabu 01_GDLK\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-giao-dich-lien-ket-Mau-01_GDLK.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-giao-dich-lien-ket-Mau-01_GDLK-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-giao-dich-lien-ket-Mau-01_GDLK-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-giao-dich-lien-ket-Mau-01_GDLK-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-giao-dich-lien-ket-Mau-01_GDLK-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2583\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55 \u8868\u683c 01_GDLK<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u9644\u5f55\u886801\u6982\u8ff0\u4e86\u5173\u8054\u65b9\u7ed3\u6784\u3001\u4ea4\u6613\u7c7b\u578b\u548c\u4ea4\u6613\u91d1\u989d\u3002\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u786e\u5b9a\u4f01\u4e1a\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u89c4\u6a21\u548c\u7a0b\u5ea6\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Muc_I_Thong_tin_cac_ben_lien_ket\"><\/span><b>\u7b2c\u4e00\u8282 \u5173\u8054\u65b9\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5728\u7b2c\u4e00\u90e8\u5206\uff0c\u4f01\u4e1a\u9700\u8981\u586b\u5199\u4ee5\u4e0b\u4fe1\u606f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5c5e\u516c\u53f8\u540d\u79f0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6cd5\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u5173\u7cfb\u5f62\u5f0f\uff1a\u4f01\u4e1a\u9700\u8981\u6839\u636e\u4e0a\u8ff0 11 \u79cd\u60c5\u51b5\u4e2d\u7684\u5177\u4f53\u60c5\u51b5\u660e\u786e\u8bc6\u522b\u5173\u8054\u65b9\uff08\u5728\u7cfb\u7edf\u4e2d\u5bf9\u5e94 A\u3001B\u3001C\u3001D\u3001\u0110\u3001E\u3001G\u3001H\u3001I\u3001K\u3001L\uff09\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Muc_II_Cac_truong_hop_duoc_mien_nghia_vu_ke_khai_mien_tru_nop_Ho_so_xac_dinh_gia\"><\/span><b>\u7b2c\u4e8c\u90e8\u5206\uff1a\u514d\u9664\u7533\u62a5\u4e49\u52a1\u548c\u514d\u9664\u63d0\u4ea4\u4f30\u4ef7\u8d44\u6599\u7684\u6848\u4ef6\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u90e8\u5206\uff0c\u4f01\u4e1a\u5fc5\u987b\u660e\u786e\u81ea\u8eab\u662f\u5426\u7b26\u5408\u7533\u62a5\u4e49\u52a1\u6216\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u8c41\u514d\u6761\u4ef6\u3002\u5982\u679c\u4f01\u4e1a\u7b26\u5408\u6cd5\u4ee4\u89c4\u5b9a\u7684\u67d0\u9879\u8c41\u514d\u6761\u4ef6\uff0c\u5219\u52fe\u9009\u4e0e\u5176\u8c41\u514d\u6761\u4ef6\u5bf9\u5e94\u7684\u65b9\u6846\u3002<\/span><\/p>\n<p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u4e24\u5bb6\u4f01\u4e1a\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387 20%\uff0c\u5219\u53cc\u65b9\u5747\u65e0\u6cd5\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u3002<\/span><\/p>\n<p><b>\u5982\u679c\u4f01\u4e1a\u7b26\u5408\u6b64\u9879\u8c41\u514d\u6761\u4ef6\uff0c\u5219\u53ea\u9700\u5728\u7b2c\u4e00\u90e8\u5206\u548c\u7b2c\u4e8c\u90e8\u5206\u4e2d\u8fdb\u884c\u7533\u62a5\u5373\u53ef\u3002<\/b><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u7b2c\u4e09\u90e8\u5206\uff1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76f8\u5173\u4ea4\u6613\u9644\u5f55\u8868\u683c 01 \u7684\u7b2c\u4e09\u90e8\u5206\u662f\u4f01\u4e1a\u62a5\u544a\u5176\u5982\u4f55\u5e94\u7528\u72ec\u7acb\u6027\u539f\u5219\u3001\u4f7f\u7528\u4e86\u54ea\u79cd\u5b9a\u4ef7\u65b9\u6cd5\u4ee5\u53ca\u5b9a\u4ef7\u5206\u6790\u7ed3\u679c\u7684\u5730\u65b9\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9a\u4ef7\u65b9\u6cd5\u7684\u9009\u62e9\uff1a\u4f01\u4e1a\u5fc5\u987b\u89e3\u91ca\u5176\u9009\u62e9\u5b9a\u4ef7\u65b9\u6cd5\u7684\u539f\u56e0\u3002\u4e94\u79cd\u4e3b\u8981\u7684\u516c\u8ba4\u5b9a\u4ef7\u65b9\u6cd5\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CUP\uff08\u53ef\u6bd4\u975e\u7ba1\u5236\u4ef7\u683c \u2013 \u53ef\u6bd4\u975e\u7ba1\u5236\u4ea4\u6613\u4ef7\u683c\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">RPM\uff08\u8f6c\u552e\u4ef7\u683c\u6cd5 - \u8f6c\u552e\u4ef7\u683c\u6cd5\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CPM\uff08\u6210\u672c\u52a0\u6210\u6cd5\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TNMM\uff08\u4ea4\u6613\u51c0\u5229\u6da6\u6cd5\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PSM\uff08\u5229\u6da6\u5206\u5272\u6cd5\u2014\u2014\u5229\u6da6\u5206\u914d\u6cd5\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f8b\u5982\uff0c\u5982\u679c\u516c\u53f8\u662f\u5408\u540c\u5236\u9020\u5546\uff0c\u901a\u5e38\u4f1a\u9009\u62e9\u51c0\u5229\u6da6\u7387\u6cd5\u6765\u6bd4\u8f83\u51c0\u5229\u6da6\u7387\u4e0e\u6210\u672c\u3002\u8fd9\u79cd\u9009\u62e9\u5fc5\u987b\u5728\u5b9a\u4ef7\u6587\u4ef6\u4e2d\u8be6\u7ec6\u89e3\u91ca\uff0c\u5e76\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u9644\u5f55\u7b2c\u4e09\u90e8\u5206\u8fdb\u884c\u603b\u7ed3\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Muc_IV_Ket_qua_hoat_dong_kinh_doanh\"><\/span><b>\u7b2c\u56db\u90e8\u5206\uff1a\u4e1a\u52a1\u7ee9\u6548\u7ed3\u679c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u90e8\u5206\u8be6\u7ec6\u5217\u51fa\u4e86\u8be5\u671f\u95f4\u53d1\u751f\u7684\u4ea4\u6613\u91d1\u989d\u3002\u8fd9\u4e9b\u91d1\u989d\u5fc5\u987b\u4e0e\u8d22\u52a1\u62a5\u8868\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7533\u62a5\u8868\u4e2d\u7684\u76f8\u5e94\u8d26\u6237\u76f8\u7b26\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u6216\u51fa\u552e\u5546\u54c1\u6216\u670d\u52a1\u7684\u8d39\u7528\uff1a\u660e\u786e\u8bf4\u660e\u8d2d\u4e70\u548c\u9500\u552e\u7684\u603b\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u606f\u6216\u5229\u606f\u652f\u51fa\uff1a\u6b64\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u5e94\u8bb0\u5f55\u53d1\u751f\u7684\u5229\u606f\u603b\u989d\u3002\u5728\u6b64\u90e8\u5206\u62a5\u544a\u5229\u606f\u662f\u5e94\u752830% EBITDA\u9650\u989d\u7684\u7b2c\u4e00\u6b65\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u8d39\u7528\uff1a\u5305\u62ec\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3001\u7ba1\u7406\u8d39\u6216\u8d37\u6b3e\u3002\u4f01\u4e1a\u9700\u8981\u786e\u4fdd\u8fd9\u4e9b\u8d39\u7528\u6709\u5b8c\u6574\u7684\u53d1\u7968\u3001\u5355\u636e\u548c\u6e05\u6670\u7684\u670d\u52a1\u5408\u540c\uff0c\u5e76\u7b26\u5408\u201c\u5b9e\u9645\u6536\u76ca\u201d\u539f\u5219\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u8868\u683c 01 \u4e2d\u5b8c\u6574\u3001\u51c6\u786e\u5730\u7533\u62a5\uff0c\u662f\u786e\u4fdd\u4fe1\u606f\u900f\u660e\u548c\u5408\u89c4\u7684\u7b2c\u4e00\u6b65\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chien_luoc_tuan_thu_thue_va_quan_ly_rui_ro\"><\/span><b>\u7a0e\u52a1\u5408\u89c4\u548c\u98ce\u9669\u7ba1\u7406\u7b56\u7565<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0d\u8981\u4ec5\u4ec5\u6ee1\u8db3\u4e8e\u586b\u5199\u3002 <\/span><b>\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/b><span style=\"font-weight: 400;\"> \u4ece\u673a\u5236\u4e0a\u8bb2\uff0c\u4f01\u4e1a\u9700\u8981\u5236\u5b9a\u79ef\u6781\u4e3b\u52a8\u7684\u7b56\u7565\u6765\u7ba1\u7406\u98ce\u9669\u5e76\u4f18\u5316\u7a0e\u52a1\u5408\u89c4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_dieu_chinh_va_xac_dinh_lai_gia\"><\/span><b>\u81ea\u6211\u8c03\u6574\u548c\u91cd\u65b0\u5b9a\u4ef7<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 13 \u6761\u89c4\u5b9a\u4e86\u4e00\u79cd\u7075\u6d3b\u7684\u673a\u5236\uff0c\u5141\u8bb8\u4f01\u4e1a\u81ea\u884c\u8c03\u6574\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u4f7f\u5229\u6da6\u7387\u8fbe\u5230\u72ec\u7acb\u8303\u56f4\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6b20\u7a0e\u98ce\u9669\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u589e\u52a0\u6536\u5165\u800c\u8fdb\u884c\u7684\u81ea\u6211\u8c03\u6574\u673a\u5236\uff1a\u5982\u679c\u4f01\u4e1a\u7684\u5229\u6da6\u7387\u4f4e\u4e8e\u4e2d\u4f4d\u6570\uff08P50\uff09\u6216\u72ec\u7acb\u8303\u56f4\uff0c\u5219\u4f01\u4e1a\u5fc5\u987b\u5411\u4e0a\u8c03\u6574\u5e94\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6536\u5165\u3002\u6b64\u673a\u5236\u65e8\u5728\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u8f6c\u8ba9\u5b9a\u4ef7\u5904\u7f5a\u3002\u6b64\u9879\u8c03\u6574\u5fc5\u987b\u5728\u5173\u8054\u4ea4\u6613\u9644\u5f55\u548c\u7a0e\u52a1\u6700\u7ec8\u7533\u62a5\u8868\u4e2d\u5217\u660e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u51cf\u5c11\u8c03\u6574\u6848\u4f8b\uff1a\u5141\u8bb8\u51cf\u5c11\u8c03\u6574\u7684\u7f55\u89c1\u60c5\u51b5\u662f\uff0c\u7a0e\u52a1\u673a\u5173\u5df2\u5bf9\u5916\u56fd\u5173\u8054\u516c\u53f8\u8fdb\u884c\u68c0\u67e5\u5e76\u4f5c\u51fa\u7a0e\u52a1\u8bc4\u4f30\u51b3\u5b9a\uff0c\u4e14\u8be5\u51cf\u5c11\u8c03\u6574\u4e0d\u4f1a\u51cf\u5c11\u8d8a\u5357\u7684\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_rui_ro_chi_phi_lai_vay\"><\/span><b>\u7ba1\u7406\u5229\u606f\u652f\u51fa\u98ce\u9669<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u4e0a\u9650\u5bf9\u8d22\u52a1\u7ed3\u6784\u8584\u5f31\u7684\u516c\u53f8\u6765\u8bf4\u662f\u4e00\u4e2a\u91cd\u5927\u98ce\u9669\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9650\u5236\uff1a\u6263\u9664\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u540e\uff0c\u4f01\u4e1a\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\u4e0d\u8d85\u8fc7\u8be5\u671f\u95f4\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u603b\u989d\uff08EBITDA\uff09\u7684 30%\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7ba1\u7406\u7b56\u7565\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u6309\u5b63\u5ea6\u5bc6\u5207\u76d1\u63a7\u5176 EBITDA\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u5229\u606f\u652f\u51fa\u8d85\u8fc7 30% EBITDA \u9608\u503c\uff0c\u5219\u8d85\u51fa\u90e8\u5206\u7684\u652f\u51fa\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u4e0d\u53ef\u6263\u9664\uff0c\u4f46\u4ecd\u5fc5\u987b\u2026\u2026 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u9879\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u53ef\u4ee5\u8fde\u7eed\u4e94\u5e74\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u3002\u8fd9\u4e00\u70b9\u5bf9\u4e8e\u6700\u5927\u5316\u7a0e\u6536\u4f18\u60e0\u81f3\u5173\u91cd\u8981\u3002<\/span><\/li>\n<\/ul>\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\u7a0e\u52a1\u673a\u5173\u65e5\u76ca\u52a0\u5f3a\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u7684\u80cc\u666f\u4e0b\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\u7533\u62a5\u4e2d\u7684\u4e00\u4e2a\u5c0f\u9519\u8bef\u5c31\u53ef\u80fd\u4f7f\u4f01\u4e1a\u4ed8\u51fa\u9ad8\u6602\u4ee3\u4ef7\uff1a\u7a0e\u52a1\u8bc4\u4f30\u3001\u591a\u5e74\u7684\u50ac\u7f34\u3001\u6ede\u7eb3\u91d1\uff0c\u751a\u81f3\u5bfc\u81f4\u5168\u9762\u68c0\u67e5\u3002\u8bb8\u591a\u4f01\u4e1a\u90fd\u9762\u4e34\u7740\u98ce\u9669\uff0c\u539f\u56e0\u5728\u4e8e\u4e00\u4e9b\u770b\u4f3c\u5fae\u4e0d\u8db3\u9053\u7684\u9519\u8bef\uff0c\u4f8b\u5982\u5173\u8054\u65b9\u5173\u7cfb\u8bc6\u522b\u9519\u8bef\u3001\u4ea4\u6613\u7533\u62a5\u7f3a\u5931\u6216\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u6570\u636e\u4e0d\u4e00\u81f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u4ece\u4e00\u5f00\u59cb\u5c31\u7cfb\u7edf\u3001\u51c6\u786e\u5730\u5ba1\u6838\u5176 GDLK \u8bb0\u5f55\u3002\u5982\u9700\u53ca\u65f6\u54a8\u8be2\u548c\u652f\u6301\uff0c\u8bf7\u8054\u7cfb MAN \u2013 Master Accountant Network\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9632\u60a3\u4e8e\u672a\u7136\uff0c\u7acb\u5373\u5f00\u59cb\u5ba1\u67e5\u60a8\u7684\u8054\u76df\u8425\u9500\u4ea4\u6613\u8bb0\u5f55\uff01<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<p style=\"text-align: right;\"><b>MAN\u7f16\u8f91\u59d4\u5458\u4f1a \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u201c\u0111i\u1ec3m ch\u1ea1m\u201d r\u1ee7i ro \u0111\u1ea7u ti\u00ean m\u00e0 c\u01a1 quan thu\u1ebf xem x\u00e9t khi \u0111\u00e1nh gi\u00e1 d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1 c\u1ee7a doanh nghi\u1ec7p. Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh si\u1ebft ch\u1eb7t theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 chu\u1ea9n BEPS c\u1ee7a OECD, m\u1ecdi sai s\u00f3t trong k\u00ea khai \u0111\u1ec1u c\u00f3 th\u1ec3 k\u00edch [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2580,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2579","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\/2579","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=2579"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2579\/revisions"}],"predecessor-version":[{"id":2649,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2579\/revisions\/2649"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2580"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}