{"id":2719,"date":"2025-12-25T02:37:28","date_gmt":"2025-12-25T09:37:28","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2719"},"modified":"2025-12-25T02:37:28","modified_gmt":"2025-12-25T09:37:28","slug":"rui-ro-khi-lap-ho-so-quoc-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/rui-ro-khi-lap-ho-so-quoc-gia\/","title":{"rendered":"\u7f16\u5236 2025 \u5e74\u56fd\u5bb6\u6982\u51b5\u7684\u98ce\u9669\u2014\u2014\u4e3a\u4ec0\u4e48\u8bb8\u591a\u4f01\u4e1a\u4ecd\u7136\u9700\u8981\u7f34\u7eb3\u7a0e\u6b3e\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4e0e\u521b\u5efa\u56fd\u5bb6\u6863\u6848\u76f8\u5173\u7684\u98ce\u9669\u6b63\u6210\u4e3a2025\u5e74\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u7684\u201c\u70ed\u70b9\u8bdd\u9898\u201d\uff0c\u56e0\u4e3a\u7a0e\u52a1\u673a\u5173\u4e0d\u4ec5\u4f1a\u68c0\u67e5\u2026\u2026 <\/span><i><span style=\"font-weight: 400;\">\u6709\u8bb0\u5f55<\/span><\/i><span style=\"font-weight: 400;\"> \u4fa7\u91cd\u4e8e\u8bc4\u4f30 <\/span><i><span style=\"font-weight: 400;\">\u5185\u5bb9\u7684\u8d28\u91cf\u548c\u903b\u8f91<\/span><\/i><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\uff0c\u5373\u4f7f\u6309\u65f6\u5b8c\u6210\u7533\u62a5\uff0c\u4ecd\u4f1a\u56e0\u529f\u80fd\u5206\u6790\u3001\u5b9a\u4ef7\u65b9\u6cd5\u9009\u62e9\u6216\u5bf9\u6bd4\u6570\u636e\u65b9\u9762\u7684\u9519\u8bef\u800c\u9762\u4e34\u9ad8\u989d\u7a0e\u6b3e\u8bc4\u4f30\u3001\u8865\u7f34\u7a0e\u6b3e\u548c\u7f5a\u6b3e\u3002\u672c\u6587\u7cfb\u7edf\u5730\u603b\u7ed3\u4e86\u5e38\u89c1\u98ce\u9669\u3001\u6cd5\u5f8b\u5f71\u54cd\u4ee5\u53ca\u4e00\u4efd\u5b9e\u7528\u7684\u9884\u9632\u6e05\u5355\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u548c2025\u5e74\u6700\u65b0\u6cd5\u89c4\uff0c\u4e3b\u52a8\u7ba1\u7406\u5176\u56fd\u5bb6\u6863\u6848\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\/rui-ro-khi-lap-ho-so-quoc-gia\/#Ho_so_quoc_gia_la_gi\" >\u4ec0\u4e48\u662f\u56fd\u5bb6\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\/rui-ro-khi-lap-ho-so-quoc-gia\/#Doi_tuong_bat_buoc_va_thoi_han_lap_Local_File\" >\u521b\u5efa\u672c\u5730\u6587\u4ef6\u6240\u9700\u7684\u7ec4\u4ef6\u548c\u622a\u6b62\u65e5\u671f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/rui-ro-khi-lap-ho-so-quoc-gia\/#Rui_ro_tu_bo_du_lieu_so_sanh_Benchmarking_Risk\" >\u57fa\u51c6\u98ce\u9669<\/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\/rui-ro-khi-lap-ho-so-quoc-gia\/#Rui_ro_phan_tich_chuc_nang_va_rui_ro_kinh_doanh_FAR_Analysis\" >\u529f\u80fd\u98ce\u9669\u5206\u6790\u548c\u4e1a\u52a1\u98ce\u9669\u5206\u6790\uff08FAR \u5206\u6790\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/rui-ro-khi-lap-ho-so-quoc-gia\/#Rui_ro_ve_chung_tu_va_tai_lieu_ho_tro_Documentation_Support\" >\u4e0e\u6587\u4ef6\u548c\u8f85\u52a9\u6750\u6599\u76f8\u5173\u7684\u98ce\u9669\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/rui-ro-khi-lap-ho-so-quoc-gia\/#He_qua_nghiem_trong_khi_Ho_so_quoc_gia_bi_bo\" >\u5982\u679c\u56fd\u5bb6\u6863\u6848\u9986\u88ab\u5f03\u7f6e\uff0c\u540e\u679c\u5c06\u4e0d\u582a\u8bbe\u60f3\u3002\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/rui-ro-khi-lap-ho-so-quoc-gia\/#An_dinh_thue_truc_tiep_Tax_Assessment\" >\u76f4\u63a5\u7a0e\u8bc4\u4f30<\/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\/rui-ro-khi-lap-ho-so-quoc-gia\/#Truy_thu_thue_va_cac_khoan_phat_nang\" >\u62d6\u6b20\u7a0e\u6b3e\u548c\u5de8\u989d\u7f5a\u6b3e<\/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\/rui-ro-khi-lap-ho-so-quoc-gia\/#Loai_tru_chi_phi_lai_vay_EBITDA_Risk\" >\u4e0d\u8ba1\u5229\u606f\u652f\u51fa\uff08EBITDA\u98ce\u9669\uff09<\/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\/rui-ro-khi-lap-ho-so-quoc-gia\/#Rui_ro_danh_thue_trung_hai_lan_Double_Taxation\" >\u53cc\u91cd\u5f81\u7a0e\u98ce\u9669<\/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\/rui-ro-khi-lap-ho-so-quoc-gia\/#Checklist_phong_ngua_rui_ro_chuan_cho_doanh_nghiep\" >\u4f01\u4e1a\u6807\u51c6\u98ce\u9669\u9884\u9632\u68c0\u67e5\u6e05\u5355<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/rui-ro-khi-lap-ho-so-quoc-gia\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/rui-ro-khi-lap-ho-so-quoc-gia\/#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_quoc_gia_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u56fd\u5bb6\u6982\u51b5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><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;\"> \u8fd9\u662f\u7a0e\u52a1\u7ba1\u7406\u4e2d\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u5fc5\u5907\u6587\u4ef6\uff0c\u7528\u4e8e\u8bc1\u660e\u8f6c\u8ba9\u5b9a\u4ef7\u662f\u6309\u7167\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff08\u5e02\u573a\u4ef7\u683c\uff09\u786e\u5b9a\u7684\uff0c\u5e76\u975e\u7528\u4e8e\u8f6c\u79fb\u5229\u6da6\u6216\u9003\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u6863\u6848\u662f\u4e00\u4efd\u8be6\u7ec6\u7684\u89e3\u91ca\u6027\u6587\u4ef6\uff0c\u5185\u5bb9\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u53d1\u751f\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5982\u4f55\u786e\u5b9a\u4ef7\u683c\u3001\u6210\u672c\u548c\u5229\u6da6\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u72ec\u7acb\u7b2c\u4e09\u65b9\u76f8\u6bd4\uff0c\u4e0e\u5e02\u573a\u60ef\u4f8b\u7684\u7b26\u5408\u7a0b\u5ea6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u4f53\u7cfb\u4e2d\u6700\u91cd\u8981\u7684\u4e00\u5c42\u6587\u4ef6\uff0c\u4e0e\u8d8a\u5357\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u76f4\u63a5\u76f8\u5173\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_va_thoi_han_lap_Local_File\"><\/span><b>\u521b\u5efa\u672c\u5730\u6587\u4ef6\u6240\u9700\u7684\u7ec4\u4ef6\u548c\u622a\u6b62\u65e5\u671f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6240\u6709\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff08\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u89c4\u5b9a\u8c41\u514d\u7684\u4f01\u4e1a\u9664\u5916\uff09\u90fd\u5fc5\u987b\u7f16\u5236\u56fd\u5bb6\u6863\u6848\u3002\u7f16\u5236\u56fd\u5bb6\u6863\u6848\u6700\u5927\u7684\u7a0b\u5e8f\u98ce\u9669\u5728\u4e8e\u622a\u6b62\u65e5\u671f\uff1a\u6863\u6848\u5fc5\u987b\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u524d\u7f16\u5236\u5b8c\u6210\uff0c\u5e76\u4e14\u5fc5\u987b\u4fdd\u5b58\u5728\u4f01\u4e1a\u5185\uff0c\u4ee5\u4fbf\u5728\u5ba1\u8ba1\u65f6\u5e94\u8981\u6c42\u63d0\u4f9b\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a <\/b><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-ho-so-toan-cau\/\"><span style=\"font-weight: 400;\">HTKK \u5168\u7403\u7a0e\u52a1\u7533\u62a5\u8bf4\u660e\u3002<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Tong_hop_5_rui_ro_%E2%80%9Cchi_mang%E2%80%9D_khi_lap_Ho_so_quoc_gia\"><\/span><b>\u521b\u5efa\u56fd\u5bb6\u6982\u51b5\u65f6 5 \u4e2a\u201c\u81f4\u547d\u201d\u98ce\u9669\u6982\u8ff0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ca\u65e9\u53d1\u73b0\u5e38\u89c1\u9519\u8bef\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728 2025 \u5e74\u7a0e\u52a1\u7ed3\u7b97\u671f\u66f4\u52a0\u79ef\u6781\u4e3b\u52a8\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_ve_tinh_nhat_quan_Consistency_Risk\"><\/span><b>\u4e00\u81f4\u6027\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2722\" aria-describedby=\"caption-attachment-2722\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2722\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-thieu-tinh-nhat-quan-giua-ho-so-giao-dich-lien-ket-va-so-lieu-quyet-toan-thue.jpg\" alt=\"R\u1ee7i ro khi l\u1eadp h\u1ed3 s\u01a1 qu\u1ed1c gia do thi\u1ebfu t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-thieu-tinh-nhat-quan-giua-ho-so-giao-dich-lien-ket-va-so-lieu-quyet-toan-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-thieu-tinh-nhat-quan-giua-ho-so-giao-dich-lien-ket-va-so-lieu-quyet-toan-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-thieu-tinh-nhat-quan-giua-ho-so-giao-dich-lien-ket-va-so-lieu-quyet-toan-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-thieu-tinh-nhat-quan-giua-ho-so-giao-dich-lien-ket-va-so-lieu-quyet-toan-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-thieu-tinh-nhat-quan-giua-ho-so-giao-dich-lien-ket-va-so-lieu-quyet-toan-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2722\" class=\"wp-caption-text\">\u4e0e\u5168\u56fd\u7533\u62a5\u76f8\u5173\u7684\u98ce\u9669\u5305\u62ec\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u4e0e\u7a0e\u52a1\u7ed3\u7b97\u6570\u636e\u4e4b\u95f4\u7684\u4e0d\u4e00\u81f4\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u5728\u6587\u4ef6\u5ba1\u67e5\u9636\u6bb5\u5c31\u4ea7\u751f\u6000\u7591\u7684\u6700\u5e38\u89c1\u9519\u8bef\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u5dee\u5f02\uff1a\u9644\u5f55 I\uff08\u7eb3\u7a0e\u7533\u62a5\u8868\uff09\u4e2d\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6536\u5165\u548c\u652f\u51fa\u6570\u636e\u4e0e\u56fd\u5bb6\u6587\u4ef6\u4e2d\u63d0\u4f9b\u7684\u6570\u636e\u4e0d\u7b26\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u7b56\u4e0e\u5b9e\u8df5\uff1a\u4f01\u4e1a\u5236\u5b9a\u4e86\u4e00\u5957\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\uff0c\u4f46\u7531\u4e8e\u7a0e\u52a1\u90e8\u95e8\u548c\u8fd0\u8425\u90e8\u95e8\u4e4b\u95f4\u7f3a\u4e4f\u534f\u8c03\uff0c\u5728\u4f1a\u8ba1\u6838\u7b97\u4e2d\u5374\u5b9e\u65bd\u4e86\u53e6\u4e00\u5957\u653f\u7b56\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5373\u4fbf\u4f01\u4e1a\u786e\u4fdd\u4e86\u5168\u56fd\u8303\u56f4\u5185\u7a0e\u52a1\u7533\u62a5\u7684\u6570\u636e\u548c\u653f\u7b56\u4e00\u81f4\u6027\uff0c\u98ce\u9669\u4e5f\u5e76\u672a\u5c31\u6b64\u7ed3\u675f\u3002\u4e8b\u5b9e\u4e0a\uff0c\u9009\u62e9\u4e0e\u4ea4\u6613\u6027\u8d28\u4e0d\u7b26\u7684\u5b9a\u4ef7\u65b9\u6cd5\u662f\u5bfc\u81f4\u8bb8\u591a\u7eb3\u7a0e\u7533\u62a5\u88ab\u7a0e\u52a1\u673a\u5173\u9a73\u56de\u5e76\u9700\u91cd\u65b0\u8bc4\u4f30\u7684\u4e3b\u8981\u539f\u56e0\uff0c\u8fd9\u9664\u4e86\u5b9a\u4ef7\u65b9\u6cd5\u9009\u62e9\u672c\u8eab\u7684\u98ce\u9669\u4e4b\u5916\uff0c\u8fd8\u5e26\u6765\u4e86\u53e6\u4e00\u4e2a\u4e25\u91cd\u7684\u98ce\u9669\u9886\u57df\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_trong_viec_lua_chon_phuong_phap_xac_dinh_gia_Methodology_Risk\"><\/span><b>\u65b9\u6cd5\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u9009\u62e9\u4e0e\u4ea4\u6613\u6027\u8d28\u4e0d\u7b26\u7684\u5b9a\u4ef7\u65b9\u6cd5\u662f\u5bfc\u81f4\u88ab\u5f81\u7a0e\u7684\u6700\u5feb\u9014\u5f84\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c0\u5229\u6da6\u7387\u6cd5\u7684\u8bef\u7528\uff1a\u8bb8\u591a\u4f01\u4e1a\u9ed8\u8ba4\u91c7\u7528\u51c0\u5229\u6da6\u7387\u6bd4\u8f83\u6cd5\uff08TNMM\uff09\uff0c\u56e0\u4e3a\u6570\u636e\u5bb9\u6613\u627e\u5230\uff0c\u800c\u5b9e\u9645\u4ea4\u6613\u66f4\u9002\u5408\u91c7\u7528\u72ec\u7acb\u4ef7\u683c\u6bd4\u8f83\u6cd5\uff08CUP\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u89e3\u91ca\uff1a\u8be5\u6587\u4ef6\u6ca1\u6709\u660e\u786e\u8bf4\u660e\u4e3a\u4ec0\u4e48\u62d2\u7edd\u5176\u4ed6\u65b9\u6cd5\uff0c\u8fd9\u4f7f\u5f97\u7a0e\u52a1\u673a\u5173\u6709\u6743\u8d28\u7591\u5f53\u524d\u65b9\u6cd5\u9009\u62e9\u7684\u5ba2\u89c2\u6027\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5373\u4fbf\u4f01\u4e1a\u9009\u62e9\u4e86\u5408\u9002\u7684\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u98ce\u9669\u4e5f\u5e76\u975e\u6b62\u4e8e\u65b9\u6cd5\u672c\u8eab\u3002\u4e8b\u5b9e\u4e0a\uff0c\u5168\u56fd\u6027\u6982\u51b5\u7684\u8bf4\u670d\u529b\u5f88\u5927\u7a0b\u5ea6\u4e0a\u53d6\u51b3\u4e8e\u7528\u4e8e\u9a8c\u8bc1\u7ed3\u679c\u7684\u5bf9\u6bd4\u6570\u636e\u96c6\u7684\u8d28\u91cf\uff0c\u56e0\u4e3a\u5373\u4f7f\u65b9\u6cd5\u6b63\u786e\uff0c\u5982\u679c\u6570\u636e\u5b58\u5728\u7f3a\u9677\uff0c\u4e5f\u53ef\u80fd\u5bfc\u81f4\u6982\u51b5\u88ab\u62d2\u6536\u3002\u8fd9\u6b63\u662f\u4f01\u4e1a\u5e38\u5e38\u4f4e\u4f30\u7684\u57fa\u51c6\u98ce\u9669\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_tu_bo_du_lieu_so_sanh_Benchmarking_Risk\"><\/span><b>\u57fa\u51c6\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2723\" aria-describedby=\"caption-attachment-2723\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2723\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-lua-chon-bo-du-lieu-so-sanh-khong-tuong-dong-va-loi-thoi.jpg\" alt=\"R\u1ee7i ro khi l\u1eadp h\u1ed3 s\u01a1 qu\u1ed1c gia do l\u1ef1a ch\u1ecdn b\u1ed9 d\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 l\u1ed7i th\u1eddi\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-lua-chon-bo-du-lieu-so-sanh-khong-tuong-dong-va-loi-thoi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-lua-chon-bo-du-lieu-so-sanh-khong-tuong-dong-va-loi-thoi-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-lua-chon-bo-du-lieu-so-sanh-khong-tuong-dong-va-loi-thoi-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-lua-chon-bo-du-lieu-so-sanh-khong-tuong-dong-va-loi-thoi-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-lua-chon-bo-du-lieu-so-sanh-khong-tuong-dong-va-loi-thoi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2723\" class=\"wp-caption-text\">\u56fd\u5bb6\u6982\u51b5\u5206\u6790\u4e2d\u7684\u98ce\u9669\u6e90\u4e8e\u9009\u62e9\u4e0d\u76f8\u4f3c\u4e14\u8fc7\u65f6\u7684\u6bd4\u8f83\u6570\u636e\u96c6\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5bf9\u6bd4\u6570\u636e\u662f\u56fd\u5bb6\u6982\u51b5\u7684\u201c\u6838\u5fc3\u201d\u3002\u7136\u800c\uff0c\u8fd9\u4e5f\u6b63\u662f\u7f16\u5236\u56fd\u5bb6\u6982\u51b5\u65f6\u98ce\u9669\u6700\u5927\u7684\u5730\u65b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5dee\u5f02\u6027\uff1a\u9009\u62e9\u8d44\u4ea7\u89c4\u6a21\u8fc7\u5927\u6216\u5728\u7ecf\u6d4e\u7279\u5f81\u5b8c\u5168\u4e0d\u540c\u7684\u5e02\u573a\u4e2d\u8fd0\u8425\u7684\u53ef\u6bd4\u516c\u53f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fc7\u65f6\u7684\u6570\u636e\uff1a\u4f7f\u7528\u8fc7\u4e8e\u4e45\u8fdc\u7684\u5e74\u4efd\uff08\u4f8b\u5982 2021 \u5e74\uff09\u7684\u6570\u636e\u6765\u8bc1\u660e 2024-2025 \u5e74\u4ea4\u6613\u7684\u5408\u7406\u6027\uff0c\u800c\u6ca1\u6709\u6839\u636e\u75ab\u60c5\u540e\u7684\u5e02\u573a\u6ce2\u52a8\u8fdb\u884c\u8c03\u6574\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u53ef\u6bd4\u4ea4\u6613\uff1a\u5ffd\u7565\u4f01\u4e1a\u81ea\u8eab\u4e0e\u5176\u4ed6\u72ec\u7acb\u5408\u4f5c\u4f19\u4f34\u8fdb\u884c\u7684\u4ea4\u6613\uff0c\u800c\u8fd9\u4e9b\u4ea4\u6613\u6070\u6070\u662f\u7a0e\u52a1\u673a\u5173\u9762\u524d\u6700\u6709\u8bf4\u670d\u529b\u7684\u8bc1\u636e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u6240\u9009\u7684\u5bf9\u6bd4\u6570\u636e\u96c6\u5728\u6280\u672f\u4e0a\u5408\u7406\u4e14\u5168\u9762\uff0c\u98ce\u9669\u4e5f\u8fdc\u4e0d\u6b62\u4e8e\u6b64\u3002\u5982\u679c\u529f\u80fd\u3001\u8d44\u4ea7\u548c\u4e1a\u52a1\u98ce\u9669\uff08FAR\uff09\u5206\u6790\u672a\u80fd\u51c6\u786e\u53cd\u6620\u4f01\u4e1a\u8fd0\u8425\u7684\u5b9e\u9645\u6027\u8d28\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u9a73\u56de\u6574\u4e2a\u57fa\u51c6\u6d4b\u8bd5\u7ed3\u679c\u3002\u56e0\u6b64\uff0c\u529f\u80fd\u548c\u4e1a\u52a1\u98ce\u9669\u5206\u6790\uff08FAR \u5206\u6790\uff09\u662f\u8bc4\u4f30\u56fd\u5bb6\u6982\u51b5\u8bf4\u670d\u529b\u7684\u5173\u952e\u6b65\u9aa4\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_phan_tich_chuc_nang_va_rui_ro_kinh_doanh_FAR_Analysis\"><\/span><b>\u529f\u80fd\u98ce\u9669\u5206\u6790\u548c\u4e1a\u52a1\u98ce\u9669\u5206\u6790\uff08FAR \u5206\u6790\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">FAR\uff08\u529f\u80fd\u3001\u8d44\u4ea7\u3001\u98ce\u9669\uff09\u5206\u6790\u786e\u5b9a\u4f01\u4e1a\u201c\u5e94\u5f97\u201d\u7684\u5229\u6da6\u6c34\u5e73\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u865a\u5047\u9648\u8ff0\uff1a\u4f01\u4e1a\u53ef\u80fd\u4f1a\u628a\u81ea\u5df1\u63cf\u7ed8\u6210\u201c\u5916\u5305\u5355\u4f4d\u201d\uff08\u4f4e\u5229\u6da6\u3001\u4f4e\u98ce\u9669\uff09\uff0c\u4f46\u5b9e\u9645\u4e0a\uff0c\u5b83\u4eec\u72ec\u7acb\u51b3\u5b9a\u751f\u4ea7\u8ba1\u5212\uff0c\u62e5\u6709\u672c\u5730\u54c1\u724c\uff0c\u6216\u627f\u62c5\u91cd\u5927\u7684\u5e93\u5b58\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7\u7f3a\u5931\uff1a\u672a\u80fd\u5c55\u793a\u6709\u52a9\u4e8e\u4ea4\u6613\u4ef7\u503c\u7684\u65e0\u5f62\u8d44\u4ea7\uff08\u5982\u6280\u672f\u8bc0\u7a8d\u3001\u5ba2\u6237\u540d\u5355\uff09\uff0c\u5bfc\u81f4\u4f30\u503c\u8fc7\u4f4e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u4f01\u4e1a\u5df2\u5236\u5b9a\u51fa\u53cd\u6620\u5176\u5b9e\u9645\u8fd0\u8425\u60c5\u51b5\u7684\u5065\u5168\u4e14\u51c6\u786e\u7684\u529f\u80fd\u3001\u8d44\u4ea7\u548c\u98ce\u9669\u5206\u6790\uff08FAR\uff09\uff0c\u4f46\u5982\u679c\u7f3a\u4e4f\u5b8c\u6574\u3001\u4e00\u81f4\u4e14\u5408\u6cd5\u6709\u6548\u7684\u4f50\u8bc1\u6587\u4ef6\u548c\u8bb0\u5f55\uff0c\u7a0e\u52a1\u673a\u5173\u4ecd\u53ef\u80fd\u9a73\u56de\u5176\u6240\u6709\u8bba\u8bc1\u3002\u8fd9\u4e5f\u662f\u8bb8\u591a\u4f01\u4e1a\u5728\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u4e2d\u9762\u4e34\u4f50\u8bc1\u6587\u4ef6\u548c\u8bb0\u5f55\u7f3a\u5931\u98ce\u9669\u7684\u539f\u56e0\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_ve_chung_tu_va_tai_lieu_ho_tro_Documentation_Support\"><\/span><b>\u4e0e\u6587\u4ef6\u548c\u8f85\u52a9\u6750\u6599\u76f8\u5173\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u6863\u6848\uff0c\u65e0\u8bba\u5199\u5f97\u591a\u4e48\u597d\uff0c\u5982\u679c\u7f3a\u5c11\u539f\u59cb\u4f50\u8bc1\u6587\u4ef6\uff0c\u90fd\u4f1a\u88ab\u62d2\u7edd\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u5b8c\u5584\u7684\u5408\u540c\uff1a\u5173\u8054\u65b9\u5408\u540c\u7f3a\u4e4f\u5173\u4e8e\u8d23\u4efb\u548c\u6743\u5229\u7684\u6761\u6b3e\uff0c\u6216\u8005\u6ca1\u6709\u901a\u8fc7\u5e74\u5ea6\u9644\u5f55\u8fdb\u884c\u66f4\u65b0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u7ffb\u8bd1\uff1a\u6839\u636e\u89c4\u5b9a\uff0c\u5916\u8bed\u6587\u4ef6\u5fc5\u987b\u7ffb\u8bd1\u6210\u8d8a\u5357\u8bed\u3002\u5982\u679c\u7ffb\u8bd1\u5728\u4e13\u4e1a\u672f\u8bed\u65b9\u9762\u4e0d\u51c6\u786e\u6216\u7f3a\u4e4f\u6cd5\u5f8b\u6548\u529b\uff0c\u5c31\u4f1a\u4ea7\u751f\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u5373\u4f7f\u91c7\u7528\u7ed3\u6784\u5b8c\u5584\u7684\u529f\u80fd\u5206\u6790\u6216\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u7a0e\u52a1\u673a\u5173\u4ecd\u53ef\u80fd\u56e0\u7f3a\u5c11\u539f\u59cb\u6587\u4ef6\u6216\u8bc1\u660e\u6750\u6599\u4e0d\u8db3\u800c\u9a73\u56de\u56fd\u5bb6\u7a0e\u52a1\u7533\u62a5\u3002\u5f53\u8fd9\u9053\u201c\u6700\u540e\u4e00\u9053\u9632\u7ebf\u201d\u5931\u6548\u65f6\uff0c\u4f01\u4e1a\u5c06\u5728\u7a0e\u52a1\u3001\u8d22\u52a1\u4ee5\u53ca\u540e\u7eed\u51e0\u5e74\u5ba1\u8ba1\u98ce\u9669\u589e\u52a0\u7b49\u65b9\u9762\u9762\u4e34\u4e25\u91cd\u540e\u679c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_qua_nghiem_trong_khi_Ho_so_quoc_gia_bi_bo\"><\/span><b>\u5982\u679c\u56fd\u5bb6\u6863\u6848\u9986\u88ab\u5f03\u7f6e\uff0c\u540e\u679c\u5c06\u4e0d\u582a\u8bbe\u60f3\u3002\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u9a73\u56de\u56fd\u5bb6\u8bb0\u5f55\u5e76\u975e\u4ec5\u4ec5\u662f\u884c\u653f\u9519\u8bef\uff0c\u5b83\u4f1a\u5f15\u53d1\u4e00\u7cfb\u5217\u8d1f\u9762\u7684\u8d22\u52a1\u548c\u6cd5\u5f8b\u540e\u679c\u3002\u5f53\u8bb0\u5f55\u88ab\u8ba4\u5b9a\u4e3a\u201c\u65e0\u6548\u201d\u6216\u201c\u4e0d\u5408\u89c4\u201d\u65f6\uff0c\u4f01\u4e1a\u5c06\u9762\u4e34\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"An_dinh_thue_truc_tiep_Tax_Assessment\"><\/span><b>\u76f4\u63a5\u7a0e\u8bc4\u4f30<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u6709\u6743\u62d2\u7edd\u7eb3\u7a0e\u4eba\u81ea\u884c\u7533\u62a5\u7684\u7ed3\u679c\uff0c\u5e76\u6839\u636e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u786e\u5b9a\u7a0e\u6b3e\u8bc4\u4f30\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u4e3b\u6743\u4e27\u5931\uff1a\u4f01\u4e1a\u4e0d\u518d\u80fd\u901a\u8fc7\u81ea\u8eab\u7684\u5bf9\u6bd4\u5206\u6790\u6765\u4fdd\u62a4\u81ea\u8eab\u5229\u76ca\u3002\u7a0e\u52a1\u673a\u5173\u5c06\u5229\u7528\u5185\u90e8\u6570\u636e\u5e93\uff08\u901a\u5e38\u5229\u6da6\u7387\u9ad8\u4e8e\u81ea\u7531\u5e02\u573a\u6c34\u5e73\uff09\u6765\u8bbe\u5b9a\u76ee\u6807\u5229\u6da6\u6c34\u5e73\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91c7\u7528\u884c\u4e1a\u5e73\u5747\u5229\u6da6\u7387\uff1a\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u7a0e\u52a1\u673a\u5173\u4e0d\u4f1a\u5141\u8bb8\u4f01\u4e1a\u5904\u4e8e\u6807\u51c6\u5229\u6da6\u7387\u7684\u6700\u4f4e\u70b9\uff0c\u800c\u662f\u4f1a\u5c06\u5176\u8bbe\u5b9a\u4e3a\u4e2d\u4f4d\u6570\uff0c\u5982\u679c\u7533\u62a5\u98ce\u9669\u8f83\u9ad8\uff0c\u751a\u81f3\u4f1a\u8bbe\u5b9a\u4e3a\u66f4\u9ad8\u7684\u767e\u5206\u4f4d\u6570\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Truy_thu_thue_va_cac_khoan_phat_nang\"><\/span><b>\u62d6\u6b20\u7a0e\u6b3e\u548c\u5de8\u989d\u7f5a\u6b3e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76f4\u63a5\u7684\u8d22\u52a1\u540e\u679c\u662f\u7a0e\u8d1f\u98d9\u5347\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6b20\u7f34\uff1a\u5e94\u7f34\u7eb3\u7684\u989d\u5916\u7a0e\u6b3e\u662f\u6839\u636e\u989d\u5916\u8bc4\u4f30\u7684\u5229\u6da6\u90e8\u5206\u8ba1\u7b97\u7684\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u7f34\u7a0e\u7f5a\u6b3e\uff1a\u6309\u6bcf\u65e50.031 TP3T\u7684\u7a0e\u7387\u8ba1\u7b97\uff0c\u4ee5\u903e\u671f\u7a0e\u6b3e\u4e3a\u57fa\u51c6\u3002\u5bf9\u4e8e3-5\u5e74\u7684\u5ba1\u8ba1\u671f\uff0c\u7f5a\u6b3e\u91d1\u989d\u53ef\u8fbe\u539f\u7a0e\u6b3e\u768430-501 TP3T\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u884c\u653f\u5904\u7f5a\uff1a\u6839\u636e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5c11\u62a5\u7a0e\u6b3e\u5c06\u88ab\u5904\u4ee520%\u7684\u7f5a\u6b3e\u3002\u5bf9\u4e8e\u88ab\u8ba4\u5b9a\u4e3a\u9003\u7a0e\uff08\u7531\u4e8e\u6545\u610f\u4f2a\u9020\u6587\u4ef6\uff09\u7684\u60c5\u51b5\uff0c\u7f5a\u6b3e\u91d1\u989d\u53ef\u80fd\u4e3a\u9003\u7a0e\u91d1\u989d\u76841\u81f33\u500d\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Loai_tru_chi_phi_lai_vay_EBITDA_Risk\"><\/span><b>\u4e0d\u8ba1\u5229\u606f\u652f\u51fa\uff08EBITDA\u98ce\u9669\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5f53\u56fd\u5bb6\u7533\u62a5\u6587\u4ef6\u88ab\u9a73\u56de\u65f6\uff0c\u5173\u8054\u65b9\u8ba4\u5b9a\u8303\u56f4\u53ef\u80fd\u4f1a\u6269\u5927\u6216\u6027\u8d28\u53d1\u751f\u6539\u53d8\u3002\u8fd9\u5c06\u76f4\u63a5\u5f71\u54cd\u7b2c132\u53f7\u6cd5\u4ee4\u7b2c15\u6761\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\uff0830% EBITDA\uff09\u63a7\u5236\u3002\u4f01\u4e1a\u53ef\u80fd\u4ec5\u4ec5\u56e0\u4e3a\u7533\u62a5\u6587\u4ef6\u672a\u80fd\u8bc1\u660e\u5173\u8054\u65b9\u503a\u52a1\u4ea4\u6613\u7684\u5ba2\u89c2\u6027\uff0c\u5c31\u88ab\u53d6\u6d88\u6263\u9664\u6570\u5341\u4ebf\u8d8a\u5357\u76fe\u5408\u7406\u5229\u606f\u652f\u51fa\u7684\u8d44\u683c\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_danh_thue_trung_hai_lan_Double_Taxation\"><\/span><b>\u53cc\u91cd\u5f81\u7a0e\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u8d8a\u5357\u5883\u5185\u7684\u5229\u6da6\u88ab\u8ba4\u5b9a\u4e3a\u865a\u589e\uff0c\u4f46\u5176\u6d77\u5916\u5173\u8054\u516c\u53f8\u5df2\u5c31\u8be5\u5229\u6da6\u7f34\u7eb3\u4e86\u7a0e\u6b3e\uff0c\u5219\u8be5\u516c\u53f8\u5c06\u9762\u4e34\u53cc\u91cd\u5f81\u7a0e\u3002\u901a\u8fc7\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08MAP\uff09\u89e3\u51b3\u6b64\u95ee\u9898\u6781\u5176\u590d\u6742\u3001\u6210\u672c\u9ad8\u6602\uff0c\u4e14\u8017\u65f6\u6570\u5e74\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_phong_ngua_rui_ro_chuan_cho_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u6807\u51c6\u98ce\u9669\u9884\u9632\u68c0\u67e5\u6e05\u5355<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2721\" aria-describedby=\"caption-attachment-2721\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2721\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Checklist-phong-ngua-rui-ro-khi-lap-Ho-so-quoc-gia.jpg\" alt=\"Checklist ph\u00f2ng ng\u1eeba r\u1ee7i ro khi l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Checklist-phong-ngua-rui-ro-khi-lap-Ho-so-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Checklist-phong-ngua-rui-ro-khi-lap-Ho-so-quoc-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Checklist-phong-ngua-rui-ro-khi-lap-Ho-so-quoc-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Checklist-phong-ngua-rui-ro-khi-lap-Ho-so-quoc-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Checklist-phong-ngua-rui-ro-khi-lap-Ho-so-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2721\" class=\"wp-caption-text\">\u7f16\u5236\u56fd\u5bb6\u6982\u51b5\u65f6\u98ce\u9669\u9884\u9632\u68c0\u67e5\u6e05\u5355<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u6700\u5927\u9650\u5ea6\u964d\u4f4e\u7f16\u5236\u56fd\u522b\u6982\u51b5\u65f6\u7684\u98ce\u9669\uff0c\u8d35\u516c\u53f8\u5e94\u9075\u5faa\u4ee5\u4e0b\u56db\u4e2a\u6b65\u9aa4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u5173\u7cfb\u5ba1\u67e5\uff1a\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7684\u89c4\u5b9a\uff0c\u4ed4\u7ec6\u5ba1\u67e5\u5173\u8054\u65b9\u5173\u7cfb\u3002\u7279\u522b\u6ce8\u610f\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u4fe1\u8d37\u673a\u6784\u5173\u8054\u65b9\u8d1f\u503a\u6743\u76ca\u6bd4\u7387\u7684\u65b0\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u89c4\u8303\u6bd4\u8f83\u6570\u636e\uff1a\u4f7f\u7528\u5168\u7403\u6743\u5a01\u7684\u6570\u636e\u6765\u6e90\uff0c\u4f8b\u5982 Orbis\u3001\u7a46\u8fea\u6216\u7a0e\u52a1\u673a\u5173\u7684\u62a5\u544a\u3002\u786e\u4fdd\u5df2\u6392\u9664\u4efb\u4f55\u5f02\u5e38\u60c5\u51b5\u4e0b\u7684\u53ef\u6bd4\u516c\u53f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u591a\u7ef4\u5ea6\u6838\u5bf9\uff1a\u786e\u4fdd\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u548c\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u4e4b\u95f4\u7edd\u5bf9\u4e00\u81f4\u3002\u8fd9\u4e9b\u6587\u4ef6\u5c42\u7ea7\u4e4b\u95f4\u7684\u4efb\u4f55\u5dee\u5f02\u90fd\u4f1a\u5f15\u8d77\u7a0e\u52a1\u7a3d\u67e5\u4eba\u5458\u7684\u8b66\u89c9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u7cfb\u7edf\u5316\uff1a\u5b58\u50a8\u6240\u6709\u5f80\u6765\u90ae\u4ef6\u3001\u5408\u540c\u3001\u53d1\u7968\u548c\u903b\u8f91\u4ef7\u683c\u5206\u6790\uff0c\u4ee5\u4fbf\u4e8e\u5c55\u793a\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;\">\u968f\u7740\u5173\u8054\u65b9\u4ea4\u6613\u5b9a\u4ef7\u5ba1\u8ba1\u65e5\u76ca\u6df1\u5165\uff0c\u5728\u7f16\u5236\u56fd\u5bb6\u7a0e\u52a1\u6863\u6848\u65f6\u8bc6\u522b\u5e76\u6709\u6548\u63a7\u5236\u98ce\u9669\u5df2\u4e0d\u518d\u662f\u7a0b\u5e8f\u6027\u8981\u6c42\uff0c\u800c\u662f\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\u7684\u5173\u952e\u7ec4\u6210\u90e8\u5206\u3002\u4e00\u4efd\u51c6\u5907\u5145\u5206\u3001\u6570\u636e\u4e00\u81f4\u3001\u51c6\u786e\u53cd\u6620\u4ea4\u6613\u6027\u8d28\u4e14\u9644\u6709\u5b8c\u6574\u8bc1\u660e\u6587\u4ef6\u7684\u56fd\u5bb6\u7a0e\u52a1\u6863\u6848\uff0c\u5c06\u6210\u4e3a\u4f01\u4e1a\u62b5\u5fa1\u7a0e\u52a1\u98ce\u9669\u7684\u201c\u76fe\u724c\u201d\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e2025\u5e74\u53ca\u4ee5\u540e\u5e74\u5ea6\u7684\u7a0e\u52a1\u8bc4\u4f30\u3001\u8865\u7f34\u7a0e\u6b3e\u548c\u7f5a\u6b3e\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5bf9\u4e8e\u91d1\u989d\u5de8\u5927\u6216\u6d89\u53ca\u590d\u6742\u5173\u8054\u65b9\u7684\u4ea4\u6613\uff0c\u7f3a\u4e4f\u72ec\u7acb\u89c6\u89d2\u7684\u81ea\u884c\u51c6\u5907\u5f88\u5bb9\u6613\u5bfc\u81f4\u6f5c\u5728\u98ce\u9669\u3002\u4f01\u4e1a\u5e94\u4ece\u671f\u521d\u5c31\u5f00\u59cb\u4e3b\u52a8\u5ba1\u67e5\u5176\u56fd\u5185\u7a0e\u52a1\u7533\u62a5\uff0c\u6216\u54a8\u8be2\u50cfMAN \u2013 Master Accountant Network\u8fd9\u6837\u7ecf\u9a8c\u4e30\u5bcc\u7684\u7a0e\u52a1\u987e\u95ee\uff0c\u4ee5\u4fbf\u5728\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u5ba1\u8ba1\u4e4b\u524d\u53ca\u65f6\u53d1\u73b0\u8584\u5f31\u73af\u8282\u5e76\u52a0\u5f3a\u5408\u89c4\u6027\u3002\u53ca\u65f6\u51c6\u5907\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u8d22\u52a1\u635f\u5931\uff0c\u5e76\u4f7f\u5176\u957f\u671f\u8fd0\u8425\u66f4\u52a0\u5b89\u5fc3\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\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 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>R\u1ee7i ro khi l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia \u0111ang tr\u1edf th\u00e0nh \u201c\u0111i\u1ec3m n\u00f3ng\u201d trong c\u00f4ng t\u00e1c thanh tra thu\u1ebf n\u0103m 2025, khi C\u01a1 quan Thu\u1ebf kh\u00f4ng ch\u1ec9 ki\u1ec3m tra vi\u1ec7c c\u00f3 h\u1ed3 s\u01a1 m\u00e0 t\u1eadp trung \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 t\u00ednh logic c\u1ee7a n\u1ed9i dung. Nhi\u1ec1u doanh nghi\u1ec7p d\u00f9 tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi h\u1ea1n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2720,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2719","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\/2719","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=2719"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2719\/revisions"}],"predecessor-version":[{"id":2724,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2719\/revisions\/2724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2720"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}