{"id":2691,"date":"2025-12-24T03:22:38","date_gmt":"2025-12-24T10:22:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2691"},"modified":"2025-12-24T03:22:38","modified_gmt":"2025-12-24T10:22:38","slug":"vai-tro-cua-ho-so-toan-cau","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/","title":{"rendered":"\u5168\u7403\u5f62\u8c61\u5728\u8de8\u56fd\u516c\u53f8\u4e2d\u7684\u4f5c\u7528"},"content":{"rendered":"<p><span style=\"font-weight: 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id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p 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 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#Ho_so_toan_cau_la_gi\" >\u4ec0\u4e48\u662f\u5168\u7403\u6982\u51b5\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#Noi_ham_cot_loi_cua_Ho_so_toan_cau\" >\u5168\u7403\u6982\u51b5\u7684\u6838\u5fc3\u5185\u5bb9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#Vai_tro_chien_luoc_cua_Ho_so_toan_cau_trong_tap_doan_da_quoc_gia\" >\u5168\u7403\u4eba\u624d\u5728\u8de8\u56fd\u516c\u53f8\u4e2d\u7684\u6218\u7565\u4f5c\u7528\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#Minh_bach_hoa_Chuoi_gia_tri_toan_cau_Global_Value_Chain\" >\u5168\u7403\u4ef7\u503c\u94fe\u7684\u900f\u660e\u5ea6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#Cong_cu_quan_ly_rui_ro_Thue_va_Chuyen_gia_hieu_qua\" >\u7ba1\u7406\u7a0e\u52a1\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u7684\u6709\u6548\u5de5\u5177\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#Xay_dung_%E2%80%9CBan_do_phong_ve%E2%80%9D_thong_nhat_khi_thanh_tra_thue\" >\u5236\u5b9a\u7edf\u4e00\u7684\u7a0e\u52a1\u5ba1\u8ba1\u201c\u9632\u5fa1\u8def\u7ebf\u56fe\u201d\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#Ho_tro_tuan_thu_Thue_toi_thieu_toan_cau_Pillar_Two\" >\u652f\u6301\u9075\u5b88\u5168\u7403\u6700\u4f4e\u7a0e\u7387\uff08\u7b2c\u4e8c\u652f\u67f1\uff09\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#Cau_truc_chi_tiet_cua_mot_bo_Ho_so_toan_cau_chuan_chinh_nam_2025\" >2025 \u5e74\u6807\u51c6\u5168\u7403\u6982\u51b5\u7684\u8be6\u7ec6\u7ed3\u6784\u3002<\/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\/vai-tro-cua-ho-so-toan-cau\/#Chuong_1_Co_cau_to_chuc_va_Quyen_so_huu\" >\u7b2c\u4e00\u7ae0\uff1a\u7ec4\u7ec7\u7ed3\u6784\u548c\u6240\u6709\u6743<\/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\/vai-tro-cua-ho-so-toan-cau\/#Chuong_2_Mo_ta_hoat_dong_kinh_doanh_cua_Tap_doan\" >\u7b2c\u4e8c\u7ae0\uff1a\u96c6\u56e2\u4e1a\u52a1\u8fd0\u8425\u6982\u51b5<\/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\/vai-tro-cua-ho-so-toan-cau\/#Chuong_3_Tai_san_vo_hinh_%E2%80%93_Phan_tich_DEMPE\" >\u7b2c\u4e09\u7ae0\uff1a\u65e0\u5f62\u8d44\u4ea7\u2014\u2014DEMPE\u5206\u6790<\/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\/vai-tro-cua-ho-so-toan-cau\/#Chuong_4_Hoat_dong_tai_chinh_noi_bo\" >\u7b2c\u56db\u7ae0\uff1a\u5185\u90e8\u8d22\u52a1\u8fd0\u4f5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#Chuong_5_Vi_the_tai_chinh_va_Thue_cua_Tap_doan\" >\u7b2c\u4e94\u7ae0\uff1a\u96c6\u56e2\u7684\u8d22\u52a1\u548c\u7a0e\u52a1\u72b6\u51b5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#Quy_dinh_phap_ly_tai_Viet_Nam_va_Quoc_te\" >\u8d8a\u5357\u53ca\u56fd\u9645\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#Quy_dinh_tai_Viet_Nam\" >\u8d8a\u5357\u6cd5\u89c4\u00a0<\/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\/vai-tro-cua-ho-so-toan-cau\/#Tac_dong_cua_Thoa_thuan_da_phuong_MLI\" >\u591a\u8fb9\u8bc9\u8bbc\u534f\u8bae\uff08MLI\uff09\u7684\u5f71\u54cd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#Thach_thuc_va_giai_phap_cho_doanh_nghiep_2025\" >2025\u5e74\u4f01\u4e1a\u9762\u4e34\u7684\u6311\u6218\u548c\u89e3\u51b3\u65b9\u6848<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/#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=\"Ho_so_toan_cau_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5168\u7403\u6982\u51b5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\"><span style=\"font-weight: 400;\">\u5168\u7403\u914d\u7f6e\u6587\u4ef6\uff08\u56fd\u9645\u540d\u79f0\uff1a\u4e3b\u6587\u4ef6\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u662f\u8de8\u56fd\u516c\u53f8\u8f6c\u8ba9\u5b9a\u4ef7\u6863\u6848\u4e2d\u7684\u6838\u5fc3\u6587\u4ef6\uff0c\u7528\u4e8e\u63cf\u8ff0\u96c6\u56e2\u5c42\u9762\u7684\u6574\u4f53\u4e1a\u52a1\u8fd0\u8425\u3001\u7ec4\u7ec7\u7ed3\u6784\u3001\u4ef7\u503c\u94fe\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357\uff08BEPS\u884c\u52a8\u8ba1\u521213\uff09\u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">\u5168\u7403\u7533\u62a5\u8d44\u6599\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u7533\u62a5\u8d44\u6599\u7684\u4e09\u5927\u5f3a\u5236\u6027\u652f\u67f1\u4e4b\u4e00\uff0c\u5176\u4ed6\u4e09\u5927\u652f\u67f1\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\uff08\u5168\u7403\u6982\u51b5\uff09\uff1a\u63d0\u4f9b\u8de8\u56fd\u516c\u53f8\u7684\u5168\u9762\u6982\u8ff0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6\uff08\u56fd\u5bb6\u6982\u51b5\uff09\uff1a\u5bf9\u6bcf\u4e2a\u56fd\u5bb6\u7684\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u8be6\u7ec6\u5206\u6790\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u522b\u635f\u76ca\u62a5\u544a (CbCR)\uff1a\u663e\u793a\u5404\u56fd\u4e4b\u95f4\u7684\u6536\u5165\u3001\u5229\u6da6\u548c\u7a0e\u6536\u5206\u914d\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Noi_ham_cot_loi_cua_Ho_so_toan_cau\"><\/span><b>\u5168\u7403\u6982\u51b5\u7684\u6838\u5fc3\u5185\u5bb9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e00\u4efd\u6807\u51c6\u7684\u300a2025\u5e74\u5168\u7403\u6982\u51b5\u300b\u5fc5\u987b\u5305\u542b\u4e94\u4e2a\u5173\u952e\u4fe1\u606f\u7ec4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ec4\u7ec7\u7ed3\u6784\uff1a\u6210\u5458\u5355\u4f4d\u7684\u6cd5\u5f8b\u6240\u6709\u6743\u7ed3\u6784\u548c\u5730\u7406\u4f4d\u7f6e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u8fd0\u8425\u63cf\u8ff0\uff1a\u4e3b\u8981\u76c8\u5229\u56e0\u7d20\u3001\u4f9b\u5e94\u94fe\u548c\u5185\u90e8\u670d\u52a1\u534f\u8bae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7\uff1a\u516c\u53f8\u5982\u4f55\u5f00\u53d1\u3001\u62e5\u6709\u548c\u5229\u7528\u77e5\u8bc6\u4ea7\u6743\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u8d22\u52a1\u8fd0\u4f5c\uff1a\u516c\u53f8\u5185\u90e8\u7b79\u96c6\u8d44\u91d1\u548c\u8d37\u6b3e\u653f\u7b56\u7684\u65b9\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u548c\u7a0e\u52a1\u72b6\u51b5\uff1a\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u548c\u73b0\u6709\u7a0e\u52a1\u534f\u8bae\uff08APA\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7406\u89e3\u4e3b\u6587\u4ef6\u7684\u6982\u5ff5\uff0c\u5305\u62ec\u6709\u5173\u516c\u53f8\u7ec4\u7ec7\u7ed3\u6784\u3001\u4e1a\u52a1\u8fd0\u8425\u3001\u65e0\u5f62\u8d44\u4ea7\u3001\u8d22\u52a1\u6d3b\u52a8\u548c\u7a0e\u52a1\u72b6\u51b5\u7684\u4fe1\u606f\uff0c\u5bf9\u4e8e\u8ba4\u8bc6\u4e3b\u6587\u4ef6\u5728\u8de8\u56fd\u516c\u53f8\u6cbb\u7406\u4e2d\u7684\u6218\u7565\u4f5c\u7528\u81f3\u5173\u91cd\u8981\uff0c\u4ece\u4ef7\u503c\u94fe\u900f\u660e\u5ea6\u5230\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u548c\u7b2c\u4e8c\u652f\u67f1\u5408\u89c4\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_chien_luoc_cua_Ho_so_toan_cau_trong_tap_doan_da_quoc_gia\"><\/span><b>\u5168\u7403\u4eba\u624d\u5728\u8de8\u56fd\u516c\u53f8\u4e2d\u7684\u6218\u7565\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2695\" aria-describedby=\"caption-attachment-2695\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2695\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-chien-luoc-cua-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia.jpg\" alt=\"Vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u trong t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-chien-luoc-cua-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-chien-luoc-cua-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-chien-luoc-cua-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-chien-luoc-cua-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-chien-luoc-cua-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2695\" class=\"wp-caption-text\">\u5168\u7403\u4eba\u624d\u5728\u8de8\u56fd\u516c\u53f8\u4e2d\u7684\u6218\u7565\u4f5c\u7528\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5e2e\u52a9\u6211\u4eec\u7406\u89e3\u4e3b\u6587\u4ef6\u4e3a\u4f55\u5982\u6b64\u91cd\u8981\u7684\u6838\u5fc3\u90e8\u5206\u3002\u5168\u7403\u6587\u4ef6\u5728\u8de8\u56fd\u516c\u53f8\u4e2d\u7684\u4f5c\u7528\u4f53\u73b0\u5728\u4ee5\u4e0b\u56db\u4e2a\u4e3b\u8981\u65b9\u9762\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Minh_bach_hoa_Chuoi_gia_tri_toan_cau_Global_Value_Chain\"><\/span><b>\u5168\u7403\u4ef7\u503c\u94fe\u7684\u900f\u660e\u5ea6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5168\u7403\u8bb0\u5f55\u4f7f\u7a0e\u52a1\u673a\u5173\u80fd\u591f\u5168\u9762\u4e86\u89e3\u5229\u6da6\u7684\u4ea7\u751f\u548c\u652f\u51fa\u7684\u53d1\u751f\u5730\u70b9\u3002\u52302025\u5e74\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u4e0d\u518d\u4ec5\u4ec5\u5ba1\u67e5\u53d1\u7968\uff0c\u800c\u662f\u4f1a\u5173\u6ce8\u201c\u5b9e\u9645\u7ecf\u6d4e\u4ef7\u503c\u201d\u3002\u5168\u7403\u8bb0\u5f55\u6709\u52a9\u4e8e\u4f01\u4e1a\u8bc1\u660e\u5229\u6da6\u5df2\u6309\u6bd4\u4f8b\u5206\u914d\u7ed9\u5404\u4e2a\u5b9e\u4f53\u6240\u627f\u62c5\u7684\u804c\u80fd\u3001\u98ce\u9669\u548c\u8d44\u4ea7\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cong_cu_quan_ly_rui_ro_Thue_va_Chuyen_gia_hieu_qua\"><\/span><b>\u7ba1\u7406\u7a0e\u52a1\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u7684\u6709\u6548\u5de5\u5177\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u7f16\u5236\u4e3b\u6587\u4ef6\uff0c\u516c\u53f8\u5c06\u88ab\u8feb\u8fdb\u884c\u81ea\u6211\u5ba1\u8ba1\u3002\u5168\u7403\u6587\u4ef6\u5728\u8de8\u56fd\u516c\u53f8\u4e2d\u626e\u6f14\u7740\u9884\u8b66\u7cfb\u7edf\u7684\u89d2\u8272\u3002\u5982\u679c\u4e0d\u540c\u7a0e\u7387\u56fd\u5bb6\u4e4b\u95f4\u7684\u5229\u6da6\u7387\u51fa\u73b0\u5f02\u5e38\u5dee\u5f02\uff0c\u516c\u53f8\u53ef\u4ee5\u5728\u7a0e\u52a1\u673a\u5173\u5bf9\u5176\u5f81\u6536\u5de8\u989d\u7a0e\u6b3e\u548c\u7f5a\u6b3e\u4e4b\u524d\u8c03\u6574\u5b9a\u4ef7\u7b56\u7565\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xay_dung_%E2%80%9CBan_do_phong_ve%E2%80%9D_thong_nhat_khi_thanh_tra_thue\"><\/span><b>\u5236\u5b9a\u7edf\u4e00\u7684\u7a0e\u52a1\u5ba1\u8ba1\u201c\u9632\u5fa1\u8def\u7ebf\u56fe\u201d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4f01\u4e1a\u800c\u8a00\uff0c\u4fe1\u606f\u51b2\u7a81\u662f\u4e00\u5927\u98ce\u9669\u3002\u5982\u679c\u8d8a\u5357\u5b50\u516c\u53f8\u5bf9\u4e8b\u4ef6\u7684\u63cf\u8ff0\u4e0e\u65e5\u672c\u6bcd\u516c\u53f8\u7684\u8bf4\u6cd5\u622a\u7136\u4e0d\u540c\uff0c\u8fd9\u4fbf\u662f\u4e00\u4e2a\u201c\u5371\u9669\u4fe1\u53f7\u201d\uff0c\u53ef\u80fd\u5f15\u53d1\u8c03\u67e5\u3002MasterFile \u786e\u4fdd\u4f01\u4e1a\u5728\u5168\u7403\u8303\u56f4\u5185\u4ee5\u4e00\u81f4\u7684\u65b9\u5f0f\u8bb2\u8ff0\u5176\u4e1a\u52a1\u6545\u4e8b\uff0c\u4ece\u800c\u6784\u5efa\u8d77\u4e00\u9053\u5f3a\u6709\u529b\u7684\u9632\u5fa1\u5c4f\u969c\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ho_tro_tuan_thu_Thue_toi_thieu_toan_cau_Pillar_Two\"><\/span><b>\u652f\u6301\u9075\u5b88\u5168\u7403\u6700\u4f4e\u7a0e\u7387\uff08\u7b2c\u4e8c\u652f\u67f1\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u5168\u7403\u6700\u4f4e\u7a0e\u989d\u8981\u6c4215%\uff0c\u5168\u7403\u6587\u4ef6\u4e2d\u7684\u6570\u636e\u6210\u4e3a\u8ba1\u7b97\u8865\u5145\u7a0e\u7684\u5173\u952e\u53c2\u8003\u6765\u6e90\u3002\u4e3a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u6216\u62a5\u544a\u9519\u8bef\uff0c\u9996\u5e2d\u8d22\u52a1\u5b98\u4eec\u57282025\u5e74\u5fc5\u987b\u4f18\u5148\u8003\u8651\u4e3b\u6587\u4ef6\u548c\u7b2c\u4e8c\u652f\u67f1\u62a5\u544a\u4e4b\u95f4\u7684\u6570\u636e\u540c\u6b65\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_chi_tiet_cua_mot_bo_Ho_so_toan_cau_chuan_chinh_nam_2025\"><\/span><b>2025 \u5e74\u6807\u51c6\u5168\u7403\u6982\u51b5\u7684\u8be6\u7ec6\u7ed3\u6784\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u53d1\u6325\u5168\u7403\u4eba\u624d\u5728\u8de8\u56fd\u516c\u53f8\u4e2d\u7684\u4f5c\u7528\uff0c\u5176\u804c\u4e1a\u53d1\u5c55\u89c4\u5212\u5e94\u6309\u4ee5\u4e0b\u65b9\u5f0f\u6784\u5efa\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chuong_1_Co_cau_to_chuc_va_Quyen_so_huu\"><\/span><b>\u7b2c\u4e00\u7ae0\uff1a\u7ec4\u7ec7\u7ed3\u6784\u548c\u6240\u6709\u6743<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u672c\u7ae0\u4e0d\u4ec5\u5e94\u5217\u51fa\u5b50\u516c\u53f8\uff0c\u8fd8\u5e94\u6e05\u695a\u5730\u8bf4\u660e\u8d44\u91d1\u6d41\u52a8\u60c5\u51b5\u4ee5\u53ca\u6700\u7ec8\u63a7\u5236\u5b9e\u4f53\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chuong_2_Mo_ta_hoat_dong_kinh_doanh_cua_Tap_doan\"><\/span><b>\u7b2c\u4e8c\u7ae0\uff1a\u96c6\u56e2\u4e1a\u52a1\u8fd0\u8425\u6982\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u9700\u8981\u5bf9\u4ef7\u503c\u9a71\u52a8\u56e0\u7d20\u8fdb\u884c\u5168\u9762\u5206\u6790\u3002\u4f8b\u5982\uff0c\u5728\u4e00\u5bb6\u7535\u5b50\u5236\u9020\u4f01\u4e1a\u4e2d\uff0c\u4ef7\u503c\u7a76\u7adf\u5728\u4e8e\u7814\u53d1\u8bbe\u8ba1\u8fd8\u662f\u4f4e\u6210\u672c\u7ec4\u88c5\uff1f\u51c6\u786e\u63cf\u8ff0\u4f9b\u5e94\u94fe\u6709\u52a9\u4e8e\u66f4\u6709\u529b\u5730\u8bba\u8bc1\u8f6c\u79fb\u5b9a\u4ef7\u7684\u5408\u7406\u6027\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chuong_3_Tai_san_vo_hinh_%E2%80%93_Phan_tich_DEMPE\"><\/span><b>\u7b2c\u4e09\u7ae0\uff1a\u65e0\u5f62\u8d44\u4ea7\u2014\u2014DEMPE\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">2025\u5e74\uff0cDEMPE\uff08\u5f00\u53d1\u3001\u589e\u5f3a\u3001\u7ef4\u62a4\u3001\u4fdd\u62a4\u3001\u5229\u7528\uff09\u5c06\u6210\u4e3a\u5f3a\u5236\u6027\u672f\u8bed\u3002\u4f01\u4e1a\u5fc5\u987b\u627f\u62c5\u76f8\u5e94\u7684\u8d23\u4efb\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c01\u5f00\u53d1\uff08D\uff09\u77e5\u8bc6\u4ea7\u6743\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c01\u5728\u4fdd\u62a4\uff08P\uff09\u548c\u5265\u524a\uff08E\uff09\uff1f\u6ca1\u6709\u8fd0\u8425\u5b9e\u4f53\u7684\u5408\u6cd5\u6240\u6709\u6743\u5c06\u88ab\u89c6\u4e3a\u975e\u6cd5\u8f6c\u8ba9\u5b9a\u4ef7\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Chuong_4_Hoat_dong_tai_chinh_noi_bo\"><\/span><b>\u7b2c\u56db\u7ae0\uff1a\u5185\u90e8\u8d22\u52a1\u8fd0\u4f5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u672c\u8282\u9610\u8ff0\u4e86\u5173\u4e8e\u96c6\u4e2d\u5f0f\u8d44\u91d1\u6c60\u3001\u5185\u90e8\u8d37\u6b3e\u548c\u6210\u5458\u4fe1\u7528\u8bc4\u7ea7\u7684\u534f\u8bae\u3002\u7a0e\u52a1\u673a\u5173\u7ecf\u5e38\u4f1a\u5ba1\u67e5\u8fd9\u65b9\u9762\u7684\u8d37\u6b3e\u5229\u7387\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chuong_5_Vi_the_tai_chinh_va_Thue_cua_Tap_doan\"><\/span><b>\u7b2c\u4e94\u7ae0\uff1a\u96c6\u56e2\u7684\u8d22\u52a1\u548c\u7a0e\u52a1\u72b6\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u63d0\u4f9b\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4ee5\u53ca\u516c\u53f8\u5df2\u7b7e\u8ba2\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u6216\u62e5\u6709\u7279\u5b9a\u7a0e\u52a1\u88c1\u5b9a\u7684\u56fd\u5bb6\/\u5730\u533a\u6e05\u5355\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_tai_Viet_Nam_va_Quoc_te\"><\/span><b>\u8d8a\u5357\u53ca\u56fd\u9645\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2694\" aria-describedby=\"caption-attachment-2694\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2694\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-phap-ly-ve-vai-tro-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 vai tr\u00f2 H\u1ed3 s\u01a1 to\u00e1n c\u1ea7u trong t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-phap-ly-ve-vai-tro-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-phap-ly-ve-vai-tro-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-phap-ly-ve-vai-tro-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-phap-ly-ve-vai-tro-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-phap-ly-ve-vai-tro-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2694\" class=\"wp-caption-text\">\u5173\u4e8e\u5168\u7403\u5f62\u8c61\u5728\u8de8\u56fd\u516c\u53f8\u4e2d\u7684\u4f5c\u7528\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u6cd5\u89c4\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u5df2\u5c06\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u7eb3\u5165\u5176\u56fd\u5185\u6cd5\u5f8b\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u7b26\u5408\u4ee5\u4e0b\u7c7b\u522b\u4e4b\u4e00\u7684\u60c5\u51b5\u53ef\u514d\u9664\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u4e49\u52a1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u548c\u4ea4\u6613\u89c4\u6a21\u8f83\u5c0f\uff1a\u7eb3\u7a0e\u671f\u5185\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u603b\u989d\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff1a\u5df2\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\uff0c\u5e76\u5df2\u63d0\u4ea4\u6240\u9700\u7684\u5e74\u5ea6\u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u529f\u80fd\u7b80\u5355\uff0c\u6536\u5165\u4f4e\uff1a\u6536\u5165\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u6267\u884c\u7b80\u5355\u7684\u529f\u80fd\uff0c\u4e0d\u4ea7\u751f\u56e0\u5f00\u53d1\u6216\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\u800c\u4ea7\u751f\u7684\u6536\u5165\u6216\u652f\u51fa\uff0c\u4e14\u5728\u6263\u9664\u5229\u606f\u652f\u51fa\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08EBIT\uff09\u4e4b\u524d\u5b9e\u73b0\u7684\u51c0\u5229\u6da6\u7387\uff08EBIT\uff09\u5728\u89c4\u5b9a\u7684\u95e8\u69db\u8303\u56f4\u5185\uff08\u5206\u9500\uff1a5% \u8d77\uff1b\u5236\u9020\uff1a10% \u8d77\uff1b\u52a0\u5de5\uff1a15% \u8d77\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\u4e00\u4ecd\u987b\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u540c\u63d0\u4ea4\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u5982\u679c\u60a8\u4e0d\u7b26\u5408\u8c41\u514d\u6761\u4ef6\uff0c\u8bf7\u6ce8\u610f\u4ee5\u4e0b\u91cd\u8981\u4e8b\u9879\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\u5fc5\u987b\u5efa\u7acb\u5e76\u7ef4\u62a4\u5168\u7403\u8bb0\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u65e5\u4e4b\u524d\u7684\u7f16\u5236\u65e5\u671f <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u9644\u5f55\u4e00<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-ho-so-toan-cau\/\"><span style=\"font-weight: 400;\">HTKK\u7cfb\u7edf\u5168\u7403\u7a0e\u52a1\u7533\u62a5\u8bf4\u660e\u3002<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Tac_dong_cua_Thoa_thuan_da_phuong_MLI\"><\/span><b>\u591a\u8fb9\u8bc9\u8bbc\u534f\u8bae\uff08MLI\uff09\u7684\u5f71\u54cd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u300a\u5173\u4e8e\u5b9e\u65bd\u4e0e\u7a0e\u6536\u534f\u5b9a\u76f8\u5173\u7684\u63aa\u65bd\u4ee5\u9632\u6b62\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u7684\u591a\u8fb9\u534f\u5b9a\u300b\uff08\u7b80\u79f0\u201c\u591a\u8fb9\u534f\u5b9a\u201d\uff09\u662f\u4e00\u9879\u91cd\u5927\u7a81\u7834\u3002\u591a\u8fb9\u534f\u5b9a\u5141\u8bb8\u5404\u56fd\u540c\u65f6\u4fee\u8ba2\u6570\u5343\u9879\u53cc\u8fb9\u5173\u7a0e\u51cf\u8ba9\u534f\u5b9a\uff0c\u800c\u65e0\u9700\u91cd\u65b0\u8c08\u5224\u6bcf\u4e00\u9879\u53cc\u8fb9\u534f\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5168\u7403\u7a0e\u52a1\u6863\u6848\uff0c\u591a\u8fb9\u516c\u7ea6\u4fc3\u8fdb\u4e86\u4fe1\u606f\u7684\u81ea\u52a8\u4ea4\u6362\uff0c\u5e76\u52a0\u5f3a\u4e86\u5bf9\u4f01\u4e1a\u6027\u8d28\u7684\u6807\u51c6\u3002\u8fd9\u610f\u5473\u7740\u591a\u8fb9\u516c\u7ea6\u7f14\u7ea6\u56fd\u7684\u7a0e\u52a1\u673a\u5173\u5c06\u80fd\u66f4\u5feb\u5730\u83b7\u53d6\u4e3b\u6863\u6848\u4e2d\u7684\u4fe1\u606f\uff0c\u4ece\u800c\u5ba1\u67e5\u5c06\u5229\u6da6\u8f6c\u79fb\u81f3\u201c\u907f\u7a0e\u5929\u5802\u201d\u7684\u67b6\u6784\u3002\u8d8a\u5357\u5df2\u6b63\u5f0f\u52a0\u5165\u5e76\u5b9e\u65bd\u591a\u8fb9\u516c\u7ea6\uff0c\u5f70\u663e\u4e86\u5176\u6253\u51fb\u56fd\u9645\u9003\u7a0e\u7684\u575a\u5b9a\u627f\u8bfa\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_va_giai_phap_cho_doanh_nghiep_2025\"><\/span><b>2025\u5e74\u4f01\u4e1a\u9762\u4e34\u7684\u6311\u6218\u548c\u89e3\u51b3\u65b9\u6848<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2693\" aria-describedby=\"caption-attachment-2693\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2693\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-ho-so-toan-cau-trong-tap-doan-da-quoc-gia_-Thach-thuc-quan-ly-du-lieu-bao-mat-va-tuan-thu-chinh-sach-thue.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u trong t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia_ Th\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd d\u1eef li\u1ec7u, b\u1ea3o m\u1eadt v\u00e0 tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-ho-so-toan-cau-trong-tap-doan-da-quoc-gia_-Thach-thuc-quan-ly-du-lieu-bao-mat-va-tuan-thu-chinh-sach-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-ho-so-toan-cau-trong-tap-doan-da-quoc-gia_-Thach-thuc-quan-ly-du-lieu-bao-mat-va-tuan-thu-chinh-sach-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-ho-so-toan-cau-trong-tap-doan-da-quoc-gia_-Thach-thuc-quan-ly-du-lieu-bao-mat-va-tuan-thu-chinh-sach-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-ho-so-toan-cau-trong-tap-doan-da-quoc-gia_-Thach-thuc-quan-ly-du-lieu-bao-mat-va-tuan-thu-chinh-sach-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-ho-so-toan-cau-trong-tap-doan-da-quoc-gia_-Thach-thuc-quan-ly-du-lieu-bao-mat-va-tuan-thu-chinh-sach-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2693\" class=\"wp-caption-text\">\u5168\u7403\u8bb0\u5f55\u5728\u8de8\u56fd\u516c\u53f8\u4e2d\u7684\u4f5c\u7528\uff1a\u6570\u636e\u7ba1\u7406\u3001\u5b89\u5168\u548c\u7a0e\u52a1\u5408\u89c4\u65b9\u9762\u7684\u6311\u6218\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u5168\u7403\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u80cc\u666f\u4e0b\u7ba1\u7406\u5168\u7403\u8bb0\u5f55\u5bf9\u4f01\u4e1a\u800c\u8a00\u5145\u6ee1\u6311\u6218\uff0c\u5305\u62ec\u6d77\u91cf\u6570\u636e\u3001\u9ad8\u5b89\u5168\u6027\u8981\u6c42\u4ee5\u53ca\u4e0d\u65ad\u53d8\u5316\u7684\u7a0e\u6536\u653f\u7b56\u3002\u4e3a\u4e86\u6709\u6548\u5e94\u5bf9\u8fd9\u4e9b\u6311\u6218\uff0c\u4f01\u4e1a\u9700\u8981\u5b9e\u65bd\u6280\u672f\u89e3\u51b3\u65b9\u6848\u5e76\u5bfb\u6c42\u4e13\u4e1a\u54a8\u8be2\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u4e3b\u8981\u6311\u6218\u53ca\u5176\u76f8\u5e94\u7684\u89e3\u51b3\u65b9\u6848\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u603b\u7ed3\u6311\u6218\u53ca\u76f8\u5e94\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6311\u6218<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u89e3\u51b3\u65b9\u6848<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5927\u6570\u636e\uff1a\u4ece\u6570\u767e\u4e2a\u5168\u7403\u5206\u652f\u673a\u6784\u6536\u96c6\u4fe1\u606f\u662f\u4e00\u9879\u8fd0\u8425\u5669\u68a6\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ba1\u7406\u6570\u5b57\u5316\u8f6c\u578b\uff1a\u5229\u7528\u96c6\u4e2d\u5f0f\u6570\u636e\u7ba1\u7406\u8f6f\u4ef6\u540c\u6b65\u8f6c\u8ba9\u5b9a\u4ef7\u4fe1\u606f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4fdd\u5bc6\u6027\uff1a\u4e3b\u6587\u4ef6\u5305\u542b\u6838\u5fc3\u5546\u4e1a\u79d8\u5bc6\uff08\u4f8b\u5982\u7814\u53d1\u7b56\u7565\u7b49\uff09\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4eba\u5de5\u667a\u80fd\u5e94\u7528\uff1a\u5229\u7528\u4eba\u5de5\u667a\u80fd\u6280\u672f\u5ba1\u67e5\u5b50\u516c\u53f8\u8d22\u52a1\u62a5\u544a\u4e2d\u7684\u5f02\u5e38\u60c5\u51b5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u653f\u7b56\u8f6c\u53d8\uff1a\u5404\u56fd\u4e0d\u65ad\u8c03\u6574\u7a0e\u6cd5\uff0c\u4ee5\u83b7\u5f97\u5728\u7b2c\u4e8c\u652f\u67f1\u6846\u67b6\u4e0b\u5f81\u7a0e\u7684\u6743\u5229\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6211\u4eec\u4e0e\u4fe1\u8a89\u826f\u597d\u7684\u7a0e\u52a1\u54a8\u8be2\u516c\u53f8\uff08\u5982\u56db\u5927\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u548c MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff09\u5408\u4f5c\uff0c\u4ee5\u786e\u4fdd\u6211\u4eec\u7684\u5168\u7403\u6982\u51b5\u7b26\u5408\u5f53\u5730\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5b9e\u65bd\u6280\u672f\u89e3\u51b3\u65b9\u6848\u548c\u4e13\u4e1a\u54a8\u8be2\u4e0d\u4ec5\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u6709\u6548\u7ba1\u7406\u4e3b\u6587\u4ef6\u3001\u964d\u4f4e\u6570\u636e\u98ce\u9669\u3001\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\uff0c\u8fd8\u53ef\u4ee5\u4f18\u5316\u8fd0\u8425\u6d41\u7a0b\uff0c\u5e76\u4fdd\u8bc1\u7b26\u5408\u5404\u4e2a\u5e02\u573a\u7684\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5168\u7403\u4e3b\u6587\u4ef6\u7ba1\u7406\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u5f3a\u5236\u8981\u6c42\uff0c\u4e5f\u662f\u4f01\u4e1a\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\u3001\u964d\u4f4e\u98ce\u9669\u548c\u63d0\u9ad8\u8fd0\u8425\u6548\u7387\u7684\u5173\u952e\u5de5\u5177\u3002\u901a\u8fc7\u91c7\u7528\u6570\u5b57\u5316\u8f6c\u578b\u89e3\u51b3\u65b9\u6848\u3001\u5229\u7528\u4eba\u5de5\u667a\u80fd\u5e76\u4e0e\u4fe1\u8a89\u826f\u597d\u7684\u54a8\u8be2\u516c\u53f8\u5408\u4f5c\uff0c\u4f01\u4e1a\u53ef\u4ee5\u79ef\u6781\u5e94\u5bf9\u5404\u79cd\u590d\u6742\u6311\u6218\u3002\u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u83b7\u53d6\u4e13\u5bb6\u5efa\u8bae\u5e76\u5b9e\u65bd\u6700\u9002\u5408\u60a8\u4f01\u4e1a\u7684\u4e3b\u6587\u4ef6\u7ba1\u7406\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><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><i>MAN \u7f16\u8f91\u59d4\u5458\u4f1a \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh minh b\u1ea1ch thu\u1ebf to\u00e0n c\u1ea7u ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, \u0111\u1eb7c bi\u1ec7t v\u1edbi vi\u1ec7c tri\u1ec3n khai BEPS Action 13 v\u00e0 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two), H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) kh\u00f4ng c\u00f2n ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 mang t\u00ednh h\u00ecnh th\u1ee9c. \u0110\u00e2y \u0111\u00e3 tr\u1edf th\u00e0nh \u201cx\u01b0\u01a1ng s\u1ed1ng\u201d c\u1ee7a h\u1ec7 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2692,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2691","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\/2691","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=2691"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2691\/revisions"}],"predecessor-version":[{"id":2696,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2691\/revisions\/2696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2692"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}