{"id":2713,"date":"2025-12-25T00:38:50","date_gmt":"2025-12-25T07:38:50","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2713"},"modified":"2026-01-08T03:08:30","modified_gmt":"2026-01-08T10:08:30","slug":"doi-tuong-phai-lap-cbcr-2026","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-phai-lap-cbcr-2026\/","title":{"rendered":"2026 \u5e74\u54ea\u4e9b\u4f01\u4e1a\u5fc5\u987b\u83b7\u5f97\u4f01\u4e1a\u516c\u6c11\u548c\u8ba4\u53ef\u8bc1\u4e66 (CbCR)\uff1f\u54ea\u4e9b\u4f01\u4e1a\u5fc5\u987b\u83b7\u5f97\u8be5\u8bc1\u4e66\uff0c\u54ea\u4e9b\u4f01\u4e1a\u53ef\u4ee5\u8c41\u514d\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u5b98\u65b9\u6536\u7d27\u5173\u8054\u65b9\u4ea4\u6613\u76d1\u7ba1\u7684\u80cc\u666f\u4e0b\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u968f\u7740\u5168\u7403\u7a0e\u52a1\u4fe1\u606f\u81ea\u52a8\u5316\u4ea4\u6362\u673a\u5236\u7684\u5efa\u7acb\uff0c\u8bc6\u522b\u9700\u8981\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u5b9e\u4f53\u5df2\u4e0d\u518d\u662f\u5f62\u5f0f\u4e3b\u4e49\uff0c\u800c\u662f\u8de8\u56fd\u516c\u53f8\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u7684\u5173\u952e\u73af\u8282\u3002\u5373\u4f7f\u5728\u8bc6\u522b\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u4e49\u52a1\u65b9\u9762\u51fa\u73b0\u4efb\u4f55\u9519\u8bef\uff0c\u90fd\u53ef\u80fd\u5bfc\u81f4\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u3001\u7a0e\u52a1\u8bc4\u4f30\u548c\u5de8\u989d\u7f5a\u6b3e\u3002\u90a3\u4e48\uff0c\u5177\u4f53\u6765\u8bf4\uff0c\u4eca\u5e74\u54ea\u4e9b\u5b9e\u4f53\u9700\u8981\u5c31\u5173\u8054\u65b9\u4ea4\u6613\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff1f\u4f01\u4e1a\u5982\u4f55\u907f\u514d\u88ab\u7a0e\u52a1\u673a\u5173\u5ba1\u8ba1\uff1f\u8ba9\u6211\u4eec\u5728\u4e0b\u6587\u4e2d\uff0c\u7531MAN \u2013 Master Accountant Network\u4e3a\u60a8\u8be6\u7ec6\u5206\u6790\u8fd9\u4e9b\u95ee\u9898\u3002<\/span><\/p>\n<div 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\/doi-tuong-phai-lap-cbcr-2026\/#Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_la_gi\" >\u4ec0\u4e48\u662f\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\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\/doi-tuong-phai-lap-cbcr-2026\/#Chi_tiet_doi_tuong_phai_lap_CbCR_trong_giao_dich_lien_ket\" >\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u9700\u8981\u521b\u5efa\u4fe1\u7528\u8d21\u732e\u8bb0\u5f55\uff08CbCR\uff09\u7684\u5b9e\u4f53\u8be6\u60c5\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-phai-lap-cbcr-2026\/#Truong_hop_1_Nguoi_nop_thue_la_Cong_ty_me_toi_cao_tai_Viet_Nam\" >\u6848\u4f8b 1\uff1a\u7eb3\u7a0e\u4eba\u662f\u8d8a\u5357\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-phai-lap-cbcr-2026\/#Truong_hop_2_Nguoi_nop_thue_co_Cong_ty_me_toi_cao_tai_nuoc_ngoai\" >\u6848\u4f8b 2\uff1a\u7eb3\u7a0e\u4eba\u7684\u6bcd\u516c\u53f8\u4f4d\u4e8e\u56fd\u5916\u3002<\/a><\/li><\/ul><\/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\/doi-tuong-phai-lap-cbcr-2026\/#Cach_xac_dinh_doanh_thu_hop_nhat_18000_ty_dong\" >\u5982\u4f55\u786e\u5b9a18\u4e07\u4ebf\u8d8a\u5357\u76fe\u7684\u5408\u5e76\u6536\u5165<\/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\/doi-tuong-phai-lap-cbcr-2026\/#Noi_dung_%E2%80%9Cnhay_cam%E2%80%9D_trong_CbCR_ma_doanh_nghiep_can_luu_y\" >\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u7684\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u4e2d\u7684\u201c\u654f\u611f\u201d\u5185\u5bb9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-phai-lap-cbcr-2026\/#Rui_ro_khi_xac_dinh_sai_doi_tuong_phai_lap_CbCR_trong_giao_dich_lien_ket\" >\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\uff0c\u56e0\u9519\u8bef\u8bc6\u522b\u9700\u8981\u521b\u5efa\u4fe1\u7528\u8d21\u732e\u8bb0\u5f55 (CbCR) \u7684\u5b9e\u4f53\u800c\u4ea7\u751f\u7684\u98ce\u9669\u3002<\/a><\/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\/doi-tuong-phai-lap-cbcr-2026\/#Loi_khuyen_cho_doanh_nghiep_tu_nam_2026\" >\u4e3a2026\u5e74\u53ca\u4ee5\u540e\u7684\u4f01\u4e1a\u63d0\u4f9b\u5efa\u8bae\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-phai-lap-cbcr-2026\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-phai-lap-cbcr-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u662f\u5927\u578b\u8de8\u56fd\u516c\u53f8\u5fc5\u987b\u63d0\u4ea4\u7684\u7a0e\u52a1\u62a5\u544a\uff0c\u65e8\u5728\u5411\u7a0e\u52a1\u673a\u5173\u5168\u9762\u5c55\u793a\u516c\u53f8\u5728\u5404\u4e2a\u8fd0\u8425\u6240\u5728\u56fd\u7684\u6536\u5165\u3001\u5229\u6da6\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u5206\u914d\u60c5\u51b5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u867d\u7136\u672c\u5730\u6587\u4ef6\u63d0\u4f9b\u4e86\u6709\u5173\u8d8a\u5357\u7684\u8be6\u7ec6\u4fe1\u606f\uff0c\u800c\u4e3b\u6587\u4ef6\u63d0\u4f9b\u4e86\u516c\u53f8\u7684\u6574\u4f53\u6982\u51b5\uff0c\u4f46\u56fd\u522b\u62a5\u544a\u662f\u4e00\u4efd\u5b8f\u89c2\u7ecf\u6d4e\u8d22\u52a1\u6570\u636e\u8868\uff0c\u5217\u51fa\u4e86\u516c\u53f8\u5728\u6bcf\u4e2a\u8fd0\u8425\u6240\u5728\u56fd\u7684\u5229\u6da6\u548c\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u8d8a\u5357\u7b7e\u7f72\u4e86\u591a\u8fb9\u300a\u591a\u8fb9\u534f\u8c03\u534f\u8bae\u300b\uff08MCAA\uff09\u3002\u8fd9\u610f\u5473\u7740\u5927\u578b\u4f01\u4e1a\u7684\u7a0e\u52a1\u6570\u636e\u5c06\u88ab\u201c\u516c\u5f00\u201d\uff0c\u5e76\u5728\u5404\u56fd\u4e4b\u95f4\u81ea\u52a8\u4ea4\u6362\u3002\u5728\u5173\u8054\u4ea4\u6613\u4e2d\uff0c\u786e\u5b9a\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u6240\u9700\u7684\u6b63\u786e\u4e3b\u4f53\u4e0d\u518d\u4ec5\u4ec5\u662f\u4f1a\u8ba1\u5e08\u7684\u804c\u8d23\uff0c\u800c\u662f\u4f01\u4e1a\u751f\u5b58\u7684\u5173\u952e\u7b56\u7565\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tiet_doi_tuong_phai_lap_CbCR_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u9700\u8981\u521b\u5efa\u4fe1\u7528\u8d21\u732e\u8bb0\u5f55\uff08CbCR\uff09\u7684\u5b9e\u4f53\u8be6\u60c5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u6cd5\u5f8b\u89c4\u5b9a\uff0cMAN \u5c06\u76ee\u6807\u7fa4\u4f53\u5206\u4e3a\u4e24\u5927\u7c7b\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_1_Nguoi_nop_thue_la_Cong_ty_me_toi_cao_tai_Viet_Nam\"><\/span><b>\u6848\u4f8b 1\uff1a\u7eb3\u7a0e\u4eba\u662f\u8d8a\u5357\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2716\" aria-describedby=\"caption-attachment-2716\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2716\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-phai-lap-CbCR-khi-nguoi-nop-thue-la-cong-ty-me-toi-cao-tai-Viet-Nam.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp CbCR khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-phai-lap-CbCR-khi-nguoi-nop-thue-la-cong-ty-me-toi-cao-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-phai-lap-CbCR-khi-nguoi-nop-thue-la-cong-ty-me-toi-cao-tai-Viet-Nam-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-phai-lap-CbCR-khi-nguoi-nop-thue-la-cong-ty-me-toi-cao-tai-Viet-Nam-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-phai-lap-CbCR-khi-nguoi-nop-thue-la-cong-ty-me-toi-cao-tai-Viet-Nam-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-phai-lap-CbCR-khi-nguoi-nop-thue-la-cong-ty-me-toi-cao-tai-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2716\" class=\"wp-caption-text\">\u8d1f\u8d23\u51c6\u5907\u7b26\u5408\u6027\u8bc1\u4e66\uff08CbCR\uff09\u7684\u5b9e\u4f53\u662f\u8d8a\u5357\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u662f\u8d8a\u5357\u4e00\u5bb6\u5927\u578b\u4f01\u4e1a\u96c6\u56e2\u7684\u4e00\u90e8\u5206\uff0c\u5e76\u4e14\u8be5\u96c6\u56e2\u6b63\u5728\u5411\u5168\u7403\u5e02\u573a\u6269\u5f20\uff0c\u90a3\u4e48\u60a8\u7684\u4f01\u4e1a\u5c31\u662f\u4e00\u4e2a\u91cd\u70b9\u76ee\u6807\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u8981\u6761\u4ef6\uff1a\u8be5\u8d22\u653f\u5e74\u5ea6\u7684\u5168\u7403\u5408\u5e76\u6536\u5165\u5fc5\u987b\u8fbe\u5230 18 \u4e07\u4ebf\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d23\u4efb\uff1a\u60a8\u5fc5\u987b\u6309\u7167\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u9644\u5f55 IV \u4e2d\u7684\u8868\u683c\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff08\u8be6\u60c5\u8bf7\u89c1\uff1a <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-phu-luc-iv-cbcr\/\"><span style=\"font-weight: 400;\">\u9644\u5f55\u56db\u586b\u5199\u8bf4\u660e<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u622a\u6b62\u65e5\u671f\uff1a\u4e0d\u5f97\u665a\u4e8e\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684 12 \u4e2a\u6708\u3002\uff08\u4f8b\u5982\uff1a\u5982\u679c\u8d22\u653f\u5e74\u5ea6\u4e8e 2024 \u5e74 12 \u6708 31 \u65e5\u7ed3\u675f\uff0c\u5219\u4f01\u4e1a\u5fc5\u987b\u5728 2025 \u5e74 12 \u6708 31 \u65e5\u4e4b\u524d\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff0c\u5e76\u9644\u4e0a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5e76\u975e\u6240\u6709\u9700\u8981\u7f16\u5236\u56fd\u522b\u5229\u6da6\u62a5\u544a\u7684\u4f01\u4e1a\u90fd\u62e5\u6709\u4f4d\u4e8e\u8d8a\u5357\u7684\u6bcd\u516c\u53f8\u3002\u4e8b\u5b9e\u4e0a\uff0c\u5728\u8d8a\u5357\u5f00\u5c55\u5173\u8054\u4ea4\u6613\u7684\u5927\u591a\u6570\u4f01\u4e1a\u90fd\u96b6\u5c5e\u4e8e\u6bcd\u516c\u53f8\u4f4d\u4e8e\u6d77\u5916\u7684\u96c6\u56e2\uff0c\u8fd9\u5bfc\u81f4\u5176\u5728\u9075\u5b88\u56fd\u522b\u5229\u6da6\u62a5\u544a\u51c6\u5219\uff08CbCR\uff09\u65b9\u9762\u9762\u4e34\u622a\u7136\u4e0d\u540c\u7684\u4e49\u52a1\u548c\u60c5\u51b5\uff0c\u9700\u8981\u8fdb\u884c\u5355\u72ec\u5206\u6790\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_2_Nguoi_nop_thue_co_Cong_ty_me_toi_cao_tai_nuoc_ngoai\"><\/span><b>\u6848\u4f8b 2\uff1a\u7eb3\u7a0e\u4eba\u7684\u6bcd\u516c\u53f8\u4f4d\u4e8e\u56fd\u5916\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2717\" aria-describedby=\"caption-attachment-2717\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2717\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-phai-lap-CbCR-khi-nguoi-nop-thue-la-cong-ty-me-toi-cao-tai-nuoc-ngoai.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp CbCR khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-phai-lap-CbCR-khi-nguoi-nop-thue-la-cong-ty-me-toi-cao-tai-nuoc-ngoai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-phai-lap-CbCR-khi-nguoi-nop-thue-la-cong-ty-me-toi-cao-tai-nuoc-ngoai-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-phai-lap-CbCR-khi-nguoi-nop-thue-la-cong-ty-me-toi-cao-tai-nuoc-ngoai-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-phai-lap-CbCR-khi-nguoi-nop-thue-la-cong-ty-me-toi-cao-tai-nuoc-ngoai-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-phai-lap-CbCR-khi-nguoi-nop-thue-la-cong-ty-me-toi-cao-tai-nuoc-ngoai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2717\" class=\"wp-caption-text\">\u51fa\u5177\u5408\u683c\u8bc1\u4e66\uff08CbCR\uff09\u7684\u5b9e\u4f53\u662f\u4f4d\u4e8e\u56fd\u5916\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8fd9\u9002\u7528\u4e8e\u5916\u5546\u76f4\u63a5\u6295\u8d44\u516c\u53f8\u3002\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u6d77\u5916\u6bcd\u516c\u53f8\uff08\u4f4d\u4e8e\u65e5\u672c\u3001\u65b0\u52a0\u5761\u6216\u7f8e\u56fd\uff09\u4f1a\u5728\u5176\u672c\u56fd\u51c6\u5907\u5e76\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8bc1\u660e\uff08CbCR\uff09\u3002\u4f46\u662f\uff0c\u5982\u679c\u51fa\u73b0\u4ee5\u4e0b\u60c5\u51b5\uff0c\u8d8a\u5357\u5b50\u516c\u53f8\u53ef\u80fd\u4ecd\u9700\u76f4\u63a5\u5411\u8d8a\u5357\u7a0e\u52a1\u603b\u5c40\u51c6\u5907\u5e76\u63d0\u4ea4CbCR\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c1a\u672a\u7b7e\u7f72\u4ea4\u6362\u534f\u8bae\uff1a\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u4e0e\u8d8a\u5357\u6709\u7a0e\u6536\u534f\u8bae\uff0c\u4f46\u5c1a\u672a\u7b7e\u7f72\u81ea\u52a8\u4ea4\u6362\u56fd\u522b\u62a5\u544a\u4fe1\u606f\u7684CAA\u534f\u8bae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u6682\u505c\uff1a\u53cc\u65b9\u5df2\u8fbe\u6210\u534f\u8bae\uff0c\u4f46\u7531\u4e8e\u6280\u672f\u6545\u969c\uff0c\u4ea4\u6613\u6682\u505c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u5b9a\uff1a\u516c\u53f8\u6307\u5b9a\u8d8a\u5357\u7684\u4e00\u5bb6\u516c\u53f8\u4ee3\u8868\u5176\u63d0\u4ea4\u62a5\u544a\uff08\u901a\u5e38\u662f\u4e3a\u4e86\u4f18\u5316\u533a\u57df\u7ba1\u7406\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5373\u4f7f\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u6d77\u5916\uff0c\u901a\u5e38\u65e0\u9700\u76f4\u63a5\u5411\u8d8a\u5357\u63d0\u4ea4\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff0c\u82e5\u4e0d\u660e\u786e\u4e00\u4e2a\u5173\u952e\u56e0\u7d20\u2014\u2014\u5373\u96c6\u56e2\u7684\u5168\u7403\u5408\u5e76\u6536\u5165\u662f\u5426\u8d85\u8fc718\u4e07\u4ebf\u8d8a\u5357\u76fe\u2014\u2014\u5219\u65e0\u6cd5\u6700\u7ec8\u786e\u5b9a\u5176\u662f\u5426\u8d1f\u6709\u9075\u5b88\u300a\u5408\u5e76\u8d44\u672c\u5229\u5f97\u6761\u4f8b\u300b\uff08CbCR\uff09\u7684\u4e49\u52a1\u3002\u8fd9\u662f\u4f01\u4e1a\u4e0b\u4e00\u6b65\u9700\u8981\u51c6\u786e\u5224\u65ad\u7684\u4e8b\u9879\uff0c\u4ee5\u907f\u514d\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u9057\u6f0f\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_doanh_thu_hop_nhat_18000_ty_dong\"><\/span><b>\u5982\u4f55\u786e\u5b9a18\u4e07\u4ebf\u8d8a\u5357\u76fe\u7684\u5408\u5e76\u6536\u5165<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f1a\u8ba1\u5e08\u90fd\u96be\u4ee5\u786e\u5b9a\u8fd9\u4e2a\u6570\u5b57\u3002\u8bf7\u8bb0\u4f4f\u4ee5\u4e0b\u4e09\u4e2a\u539f\u5219\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u7403\u8303\u56f4\u5185\uff1a\u8fd9\u4e0d\u4ec5\u6307\u8d8a\u5357\u7684\u6536\u5165\uff0c\u8fd8\u6307\u5168\u7403\u6240\u6709\u5b50\u516c\u53f8\u548c\u5206\u652f\u673a\u6784\u7684\u603b\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5305\u62ec\u5185\u90e8\u6536\u5165\uff1a\u867d\u7136\u5728\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u65f6\u6392\u9664\u4e86\u5185\u90e8\u6536\u5165\uff0c\u4f46\u5728\u8003\u8651\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u95e8\u69db\u65f6\uff0c\u6211\u4eec\u901a\u5e38\u9700\u8981\u67e5\u770b\u7ecf\u8425\u89c4\u6a21\u7684\u603b\u4f53\u60c5\u51b5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c47\u7387\uff1a\u5982\u679c\u516c\u53f8\u4f7f\u7528\u6b27\u5143\uff0c\u95e8\u69db\u901a\u5e38\u4e3a7.5\u4ebf\u6b27\u5143\u3002\u5982\u679c\u4f7f\u7528\u5176\u4ed6\u8d27\u5e01\uff0c\u5219\u5728\u4e0e18\u4e07\u4ebf\u8d8a\u5357\u76fe\u7684\u95e8\u69db\u8fdb\u884c\u6bd4\u8f83\u65f6\uff0c\u5e94\u4f7f\u7528\u5e74\u5e73\u5747\u6c47\u7387\u5c06\u5176\u8f6c\u6362\u4e3a\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u8d85\u8fc718\u4e07\u4ebf\u8d8a\u5357\u76fe\u7684\u5408\u5e76\u6536\u5165\u95e8\u69db\u4ec5\u4ec5\u662f\u786e\u5b9a\u9700\u8981\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u5fc5\u8981\u6761\u4ef6\u3002\u5b9e\u9645\u4e0a\uff0c\u66f4\u5927\u7684\u98ce\u9669\u5728\u4e8e\u56fd\u522b\u5229\u6da6\u62a5\u544a\u4e2d\u5448\u73b0\u7684\u201c\u654f\u611f\u201d\u6570\u636e\uff0c\u7a0e\u52a1\u673a\u5173\u4e0d\u4ec5\u4f1a\u67e5\u770b\u6c47\u603b\u6570\u636e\uff0c\u8fd8\u4f1a\u5bf9\u6bcf\u4e2a\u56fd\u5bb6\u7684\u5229\u6da6\u3001\u4eba\u5458\u3001\u8d44\u4ea7\u548c\u7eb3\u7a0e\u60c5\u51b5\u4e4b\u95f4\u7684\u5173\u7cfb\u8fdb\u884c\u6df1\u5165\u5206\u6790\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Noi_dung_%E2%80%9Cnhay_cam%E2%80%9D_trong_CbCR_ma_doanh_nghiep_can_luu_y\"><\/span><b>\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u7684\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u4e2d\u7684\u201c\u654f\u611f\u201d\u5185\u5bb9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a\u5e76\u975e\u53ea\u662f\u4e00\u5806\u6beb\u65e0\u610f\u4e49\u7684\u6570\u5b57\u3002\u7a0e\u52a1\u673a\u5173\u4f1a\u4f7f\u7528\u7b97\u6cd5\u5bf9\u5176\u8fdb\u884c\u5206\u6790\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u914d\u4e0e\u4eba\u529b\u8d44\u6e90\uff1a\u4e3a\u4ec0\u4e48\u8d8a\u5357\u7684\u5229\u6da6\u5f88\u4f4e\uff0c\u800c\u5458\u5de5\u4eba\u6570\u5374\u5360\u516c\u53f8 80% \u7684\u5229\u6da6\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7f34\u7eb3\u60c5\u51b5\uff1a\u662f\u5426\u5b58\u5728\u8fd9\u6837\u7684\u60c5\u51b5\uff1a\u5229\u6da6\u88ab\u8f6c\u79fb\u5230\u7a0e\u7387\u4e3a 0% \u7684\u907f\u7a0e\u5929\u5802\uff0c\u800c\u4ef7\u503c\u521b\u9020\u6d3b\u52a8\u5374\u5728\u8d8a\u5357\u8fdb\u884c\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u5f62\u8d44\u4ea7\uff1a\u8d44\u4ea7\uff08\u5de5\u5382\u3001\u673a\u5668\uff09\u4e0e\u5df2\u786e\u8ba4\u5229\u6da6\u4e4b\u95f4\u7684\u6bd4\u4f8b\u5173\u7cfb\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7531\u4e8e\u56fd\u522b\u62a5\u544a\u5305\u542b\u5927\u91cf\u5173\u4e8e\u5404\u56fd\u4e4b\u95f4\u5229\u6da6\u3001\u7a0e\u6536\u548c\u8d44\u6e90\u5206\u914d\u7684\u201c\u654f\u611f\u201d\u6570\u636e\uff0c\u56e0\u6b64\uff0c\u4ec5\u4ec5\u662f\u9519\u8bef\u8bc6\u522b\u8d1f\u8d23\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u4e3b\u4f53\uff0c\u6216\u8005\u758f\u5ffd\u5c65\u884c\u62a5\u544a\u4e49\u52a1\uff0c\u90fd\u53ef\u80fd\u65e0\u610f\u4e2d\u4f7f\u4f01\u4e1a\u6210\u4e3a\u7a0e\u52a1\u673a\u5173\u7684\u8c03\u67e5\u5bf9\u8c61\u3002\u8fd9\u4e5f\u662f\u4e3a\u4ec0\u4e48\u5728\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u9519\u8bef\u8bc6\u522b\u8d1f\u8d23\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u4e3b\u4f53\u6240\u5e26\u6765\u7684\u98ce\u9669\u65e5\u76ca\u4e25\u91cd\u7684\u539f\u56e0\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_khi_xac_dinh_sai_doi_tuong_phai_lap_CbCR_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\uff0c\u56e0\u9519\u8bef\u8bc6\u522b\u9700\u8981\u521b\u5efa\u4fe1\u7528\u8d21\u732e\u8bb0\u5f55 (CbCR) \u7684\u5b9e\u4f53\u800c\u4ea7\u751f\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2715\" aria-describedby=\"caption-attachment-2715\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2715\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-xac-dinh-sai-doi-tuong-phai-lap-CbCR.jpg\" alt=\"R\u1ee7i ro khi x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp CbCR\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-xac-dinh-sai-doi-tuong-phai-lap-CbCR.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-xac-dinh-sai-doi-tuong-phai-lap-CbCR-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-xac-dinh-sai-doi-tuong-phai-lap-CbCR-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-xac-dinh-sai-doi-tuong-phai-lap-CbCR-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-xac-dinh-sai-doi-tuong-phai-lap-CbCR-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2715\" class=\"wp-caption-text\">\u9519\u8bef\u8bc6\u522b\u9700\u8981\u51fa\u5177\u5408\u683c\u8bc1\u4e66\u7684\u5b9e\u4f53\u6240\u5e26\u6765\u7684\u98ce\u9669\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e0d\u8981\u6389\u4ee5\u8f7b\u5fc3\uff0c\u56e0\u4e3a\u6cd5\u5f8b\u540e\u679c\u975e\u5e38\u4e25\u91cd\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u6839\u636e\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5904\u7f5a\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u903e\u671f 31 \u81f3 90 \u5929\u63d0\u4ea4\u6587\u4ef6\uff08\u5305\u62ec\u56fd\u522b\u62a5\u544a\uff09\u7684\u60c5\u51b5\uff0c\u5c06\u5904\u4ee5 800 \u4e07\u8d8a\u5357\u76fe\u81f3 1500 \u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u63d0\u4ea4\u62a5\u544a\u6216\u903e\u671f90\u5929\u4ee5\u4e0a\u63d0\u4ea4\u62a5\u544a\uff0c\u5c06\u5904\u4ee51500\u4e07\u8d8a\u5357\u76fe\u81f32500\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u8bc4\u4f30\uff08\u91cd\u5927\u98ce\u9669\uff09\uff1a\u8fd9\u662f\u6700\u4e25\u91cd\u7684\u60c5\u51b5\u3002\u5982\u679c\u4f01\u4e1a\u88ab\u8981\u6c42\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u8bc1\u660e\u4e66\uff08CbCR\uff09\u4f46\u672a\u80fd\u63d0\u4f9b\uff0c\u6216\u63d0\u4f9b\u4e0d\u5b8c\u6574\u6216\u4e0d\u771f\u5b9e\u7684\u6570\u636e\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62d2\u7edd\u63a5\u53d7\u5546\u5bb6\u81ea\u884c\u6807\u660e\u7684\u4ef7\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u7a0e\u52a1\u673a\u5173\u7684\u6570\u636e\u5e93\u6765\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u3001\u652f\u51fa\u6216\u6240\u5f97\u901a\u5e38\u4f1a\u5bfc\u81f4\u5de8\u989d\u7684\u989d\u5916\u7a0e\u8d1f\uff0c\u4ee5\u53ca\u6bcf\u5929 0.031 TP3T \u7684\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u7f3a\u9677\u6216\u9519\u8bef\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u7684\u201c\u5371\u9669\u4fe1\u53f7\u201d\u3002\u4f01\u4e1a\u5c06\u88ab\u5217\u5165\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u7684\u4f18\u5148\u540d\u5355\uff08\u5ba1\u8ba1\u7b5b\u9009\uff09\uff0c\u5e76\u8fde\u7eed\u591a\u5e74\u53d7\u5230\u5ba1\u67e5\u3002\u5c4a\u65f6\uff0c\u4e0d\u4ec5\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4f01\u4e1a\u7684\u6240\u6709\u7a0e\u52a1\u8fd0\u4f5c\u90fd\u5c06\u53d7\u5230\u6781\u5176\u4e25\u683c\u7684\u5ba1\u67e5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loi_khuyen_cho_doanh_nghiep_tu_nam_2026\"><\/span><b>\u4e3a2026\u5e74\u53ca\u4ee5\u540e\u7684\u4f01\u4e1a\u63d0\u4f9b\u5efa\u8bae\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u597d\u5730\u7ba1\u7406\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u8981\u6c42\u63d0\u4f9b\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u6240\u5e26\u6765\u7684\u98ce\u9669\uff0c\u4f01\u4e1a\u5e94\u91c7\u53d6\u4ee5\u4e0b\u63aa\u65bd\u6765\u9632\u6b62\u4e0d\u5fc5\u8981\u7684\u98ce\u9669\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u6700\u7ec8\u6bcd\u516c\u53f8\uff08UPE\uff09\uff1a\u660e\u786e\u5b9a\u4e49\u8c01\u662f\u63a7\u5236\u516c\u53f8\u7684\u6700\u7ec8\u5b9e\u4f53\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6838\u5b9e\u6536\u5165\u95e8\u69db\uff1a\u8054\u7cfb\u516c\u53f8\u4f1a\u8ba1\u90e8\u95e8\uff0c\u83b7\u53d6\u4e0a\u4e00\u5e74\u5ea6\u7684\u5408\u5e76\u6536\u5165\u6570\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u67e5\u9605\u56fd\u9645\u534f\u8bae\uff1a\u67e5\u770bUPE\u6240\u5728\u56fd\u662f\u5426\u4e0e\u8d8a\u5357\u7b7e\u7f72\u4e86\u5171\u540c\u519c\u4e1a\u534f\u5b9a\uff08CAA\uff09\u3002\uff08\u8be5\u5217\u8868\u7531\u7a0e\u52a1\u603b\u5c40\u5b9a\u671f\u66f4\u65b0\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c3d\u65e9\u51c6\u5907\u6570\u636e\uff1a\u8de8\u56fd\u76c8\u5229\u62a5\u544a\u9700\u8981\u6765\u81ea\u591a\u4e2a\u56fd\u5bb6\u7684\u6570\u636e\uff0c\u6240\u4ee5\u4e0d\u8981\u7b49\u5230\u6700\u540e\u4e00\u523b\u624d\u5f00\u59cb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u81f4\u6027\uff1a\u786e\u4fdd\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u4e2d\u7684\u6570\u636e\u4e00\u81f4\u3002 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-local-file\/\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6<\/span><\/a><span style=\"font-weight: 400;\"> \u8be5\u4f01\u4e1a\u5df2\u5728\u8d8a\u5357\u8bbe\u7acb\u5206\u652f\u673a\u6784\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\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\uff0c\u8bc6\u522b\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u51fd\u4ef6\u8bb0\u5f55\uff08CbCR\uff09\u7684\u6b63\u786e\u4e3b\u4f53\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u5408\u89c4\u8981\u6c42\uff0c\u4e5f\u662f\u8de8\u56fd\u516c\u53f8\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u7b56\u7565\u7684\u5173\u952e\u57fa\u7840\u3002\u9274\u4e8e\u8d8a\u5357\u7a0e\u52a1\u4fe1\u606f\u4ea4\u6362\u81ea\u52a8\u5316\u7a0b\u5ea6\u4e0d\u65ad\u63d0\u9ad8\uff0c\u4ee5\u53ca\u5927\u6570\u636e\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u4e2d\u7684\u5e94\u7528\u65e5\u76ca\u5e7f\u6cdb\uff0c\u4efb\u4f55\u9519\u8bef\uff0c\u65e0\u8bba\u662f\u8ba4\u77e5\u4e0a\u7684\u504f\u5dee\u8fd8\u662f\u6d41\u7a0b\u4e0a\u7684\u5931\u8bef\uff0c\u90fd\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u7684\u6cd5\u5f8b\u548c\u8d22\u52a1\u540e\u679c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u53ea\u6709\u5728\u7a0e\u52a1\u5ba1\u8ba1\u8ba1\u5212\u4e2d\u201c\u8bc6\u522b\u201d\u51fa\u98ce\u9669\u540e\uff0c\u624d\u4f1a\u610f\u8bc6\u5230\u8fd9\u4e9b\u98ce\u9669\u7684\u5b58\u5728\u3002\u56e0\u6b64\uff0c\u4ece\u4e00\u5f00\u59cb\u5c31\u4e3b\u52a8\u5ba1\u67e5\u56fd\u522b\u62a5\u544a\u4e49\u52a1\u3001\u8bc4\u4f30\u96c6\u56e2\u6a21\u5f0f\u7684\u9002\u7528\u6027\u5e76\u89c4\u8303\u6587\u6863\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6b63\u786e\u5408\u89c4\uff0c\u8fd8\u80fd\u4fdd\u62a4\u5176\u957f\u8fdc\u5229\u76ca\u548c\u5168\u7403\u58f0\u8a89\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u4ecd\u4e0d\u786e\u5b9a\u54ea\u4e9b\u5b9e\u4f53\u9700\u8981\u7f16\u5236\u56fd\u522b\u62a5\u544a (CbCR)\u3001\u5b58\u5728\u54ea\u4e9b\u7533\u62a5\u4e49\u52a1\uff0c\u6216\u8005\u662f\u5426\u53ef\u4ee5\u6839\u636e\u4fe1\u606f\u4ea4\u6362\u673a\u5236\u83b7\u5f97\u8c41\u514d\uff0c\u90a3\u4e48\u5c3d\u65e9\u54a8\u8be2 MAN\uff08Master Accountant Network\uff0c\u4e00\u5bb6\u4e13\u6ce8\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7a0e\u52a1\u54a8\u8be2\u516c\u53f8\uff09\u5c06\u662f\u5b89\u5168\u6709\u6548\u7684\u9009\u62e9\u3002\u53ca\u65f6\u505a\u51fa\u51b3\u5b9a\u53ef\u4ee5\u5e2e\u52a9\u60a8\u7684\u4f01\u4e1a\u5728\u5373\u5c06\u5230\u6765\u7684\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u907f\u514d\u91cd\u5927\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u83b7\u53d6\u53ca\u65f6\u7684\u5efa\u8bae\u548c\u652f\u6301\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><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 Vi\u1ec7t Nam ch\u00ednh th\u1ee9c si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf t\u1ef1 \u0111\u1ed9ng to\u00e0n c\u1ea7u, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp CbCR kh\u00f4ng c\u00f2n l\u00e0 th\u1ee7 t\u1ee5c mang t\u00ednh h\u00ecnh th\u1ee9c, m\u00e0 tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2713","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\/2713","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=2713"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2713\/revisions"}],"predecessor-version":[{"id":2762,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2713\/revisions\/2762"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2714"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}