{"id":2727,"date":"2025-12-25T19:30:02","date_gmt":"2025-12-26T02:30:02","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2727"},"modified":"2025-12-25T19:30:02","modified_gmt":"2025-12-26T02:30:02","slug":"doi-tuong-khong-phai-lap-bao-cao-cbcr","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/","title":{"rendered":"\u7ed3\u7b97\u622a\u6b62\u65e5\u671f\u4e34\u8fd1\u2014\u2014\u7acb\u5373\u67e5\u770b\u54ea\u4e9b\u5b9e\u4f53\u65e0\u9700\u51c6\u5907\u56fd\u522b\u62a5\u544a\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u52a0\u5f3a\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u548c\u8de8\u5883\u4fe1\u606f\u4ea4\u6362\u7684\u68c0\u67e5\u7684\u80cc\u666f\u4e0b\uff0c\u51c6\u786e\u8bc6\u522b\u672a\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u4f01\u4e1a\u81f3\u5173\u91cd\u8981\uff0c\u8fd9\u4e0d\u4ec5\u5173\u7cfb\u5230\u4f01\u4e1a\u80fd\u5426\u9075\u5b88\u6cd5\u89c4\uff0c\u4e5f\u5173\u7cfb\u5230\u80fd\u5426\u907f\u514d\u7a0e\u52a1\u8bc4\u4f30\u548c\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002\u4e8b\u5b9e\u4e0a\uff0c\u8bb8\u591a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u5373\u4f7f\u5e76\u975e\u5fc5\u987b\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u4f01\u4e1a\uff0c\u4ecd\u7136\u4f1a\u56e0\u4e3a\u5bf9\u6536\u5165\u95e8\u69db\u3001\u4fe1\u606f\u4ea4\u6362\u673a\u5236\u6216\u7533\u62a5\u4e49\u52a1\u7684\u8bef\u89e3\u800c\u53d7\u5230\u8d28\u7591\u3002\u672c\u6587\u57fa\u4e8e\u2026\u2026 <\/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;\"> 2025 \u5e74\u66f4\u65b0\u7684\u7a0e\u52a1\u7ba1\u7406\u5b9e\u8df5\u5c06\u5e2e\u52a9\u4f01\u4e1a\u660e\u786e\u786e\u5b9a\u81ea\u5df1\u662f\u5426\u65e0\u9700\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff0c\u5e76\u63d0\u4f9b\u91cd\u8981\u8bf4\u660e\uff0c\u4ee5\u4fbf\u5728\u7a0e\u52a1\u673a\u5173\u9762\u524d\u8bc1\u660e\u548c\u634d\u536b\u5176\u5408\u89c4\u7acb\u573a\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-khong-phai-lap-bao-cao-cbcr\/#Bao_cao_loi_nhuan_lien_quoc_gia_la_gi\" >\u4ec0\u4e48\u662f\u56fd\u522b\u62a5\u544a\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-khong-phai-lap-bao-cao-cbcr\/#Can_cu_phap_ly_quan_trong\" >\u91cd\u8981\u6cd5\u5f8b\u4f9d\u636e<\/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\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#Doi_tuong_phai_lap_bao_cao_CbCR\" >\u8c01\u9700\u8981\u51c6\u5907\u56fd\u522b\u62a5\u544a\uff1f\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#Doi_tuong_khong_phai_lap_bao_cao_CbCR_trong_giao_dich_lien_ket\" >\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u65e0\u9700\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u5b9e\u4f53<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#Doanh_nghiep_khong_thuoc_nguong_doanh_thu_quy_dinh\" >\u672a\u8fbe\u5230\u89c4\u5b9a\u6536\u5165\u95e8\u69db\u7684\u4f01\u4e1a\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\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#Cong_ty_me_toi_cao_tai_quoc_gia_co_co_che_trao_doi_thong_tin_tu_dong_voi_Viet_Nam\" >\u4e0e\u8d8a\u5357\u5efa\u7acb\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\u673a\u5236\u7684\u56fd\u5bb6\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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#Truong_hop_da_co_Cong_ty_me_thay_the_nop_bao_cao\" >\u5982\u679c\u6bcd\u516c\u53f8\u4ee3\u8868\u4ed6\u4eec\u63d0\u4ea4\u4e86\u62a5\u544a\u3002<\/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\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#_Doanh_nghiep_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u00a0\u4f01\u4e1a\u65e0\u9700\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\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\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#Nhung_luu_y_%E2%80%9CVang%E2%80%9D_de_toi_uu_hoa_cho_doanh_nghiep\" >\u4f18\u5316\u4e1a\u52a1\u7684\u5173\u952e\u6280\u5de7\u3002<\/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\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#Kiem_tra_tinh_trang_cu_tru_va_danh_sach_trao_doi_thong_tin\" >\u67e5\u8be2\u5c45\u4f4f\u72b6\u6001\u548c\u4fe1\u606f\u4ea4\u6d41\u6e05\u5355\u3002<\/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\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#Dung_quen_nop_Phu_luc_I_Mau_so_01GDLK\" >\u8bf7\u52ff\u5fd8\u8bb0\u63d0\u4ea4\u9644\u5f55\u4e00\uff08\u8868\u683c\u7f16\u53f7 01\/GDLK\uff09\u3002<\/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\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#Luu_tru_ho_so_giai_trinh\" >\u89e3\u91ca\u6027\u8bb0\u5f55\u6863\u6848<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#Huong_dan_ke_khai_khi_duoc_mien_lap_bao_cao_CbCR\" >\u514d\u4e8e\u51c6\u5907\u56fd\u522b\u62a5\u544a\u65f6\u7684\u7533\u62a5\u8bf4\u660e\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#Ket_luan_va_khuyen_nghi\" >\u7ed3\u8bba\u548c\u5efa\u8bae<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-khong-phai-lap-bao-cao-cbcr\/#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_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u56fd\u522b\u62a5\u544a\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 (CbCR)<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u662f\u7ecf\u5408\u7ec4\u7ec7\u53d1\u8d77\u7684\u201c\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u201d\uff08BEPS\uff09\u9879\u76ee\u884c\u52a8\u8ba1\u521213\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002\u5728\u8d8a\u5357\uff0c\u8fd9\u4efd\u62a5\u544a\u7684\u8be6\u7ec6\u5185\u5bb9\u4e0e\u672c\u5730\u6587\u4ef6\u548c\u4e3b\u6587\u4ef6\u4e00\u8d77\u5217\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u4e2d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a\u7684\u4e3b\u8981\u76ee\u7684\u662f\u5411\u7a0e\u52a1\u673a\u5173\u5168\u9762\u5c55\u793a\u8de8\u56fd\u516c\u53f8\u5728\u5168\u7403\u8303\u56f4\u5185\u5404\u5b9e\u4f53\u7684\u6536\u5165\u3001\u5229\u6da6\u3001\u5df2\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u4ee5\u53ca\u6838\u5fc3\u4e1a\u52a1\u6d3b\u52a8\u3002\u8fd9\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u548c\u4e0d\u5f53\u5229\u6da6\u5206\u914d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quan_trong\"><\/span><b>\u91cd\u8981\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2731\" aria-describedby=\"caption-attachment-2731\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2731\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-doi-tuong-khong-phai-lap-bao-cao-CbCR-va-phai-lap-bao-cao.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o CbCR v\u00e0 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-doi-tuong-khong-phai-lap-bao-cao-CbCR-va-phai-lap-bao-cao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-doi-tuong-khong-phai-lap-bao-cao-CbCR-va-phai-lap-bao-cao-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-doi-tuong-khong-phai-lap-bao-cao-CbCR-va-phai-lap-bao-cao-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-doi-tuong-khong-phai-lap-bao-cao-CbCR-va-phai-lap-bao-cao-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-doi-tuong-khong-phai-lap-bao-cao-CbCR-va-phai-lap-bao-cao-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2731\" class=\"wp-caption-text\">\u660e\u786e\u89c4\u5b9a\u54ea\u4e9b\u5b9e\u4f53\u53ef\u4ee5\u514d\u4e8e\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff0c\u54ea\u4e9b\u5b9e\u4f53\u5fc5\u987b\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8981\u786e\u5b9a\u54ea\u4e9b\u5b9e\u4f53\u65e0\u9700\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff0c\u4f01\u4e1a\u9700\u8981\u4f9d\u8d56\u4ee5\u4e0b\u201c\u6838\u5fc3\u201d\u6cd5\u5f8b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u6761\u4f8b\u3002\u8fd9\u662f\u76ee\u524d\u5173\u4e8e\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u6240\u6709\u4e49\u52a1\u7684\u6700\u91cd\u8981\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u53d1\u5e03\u7684\u901a\u544a\uff1a\u6307\u5bfc\u5b9e\u65bd\u7b2c 38\/2019\/QH14 \u53f7\u7a0e\u6536\u7ba1\u7406\u6cd5\u7684\u901a\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u9645\u7a0e\u6536\u534f\u5b9a\uff1a\u5176\u4e2d\u5305\u62ec\u8d8a\u5357\u7b7e\u7f72\u7684\u300a\u591a\u8fb9\u6536\u5165\u62a5\u544a\u4ea4\u6362\u534f\u5b9a\u300b\uff08MCAA\uff09\u548c\u300a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u300b\uff08DTA\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2025\u5e74\uff0c\u8d8a\u5357\u7a0e\u52a1\u603b\u5c40\u5c06\u7ee7\u7eed\u63a8\u8fdb\u81ea\u52a8\u5316\u4fe1\u606f\u4ea4\u6362\uff0c\u8fd9\u5c06\u76f4\u63a5\u5f71\u54cd\u56fd\u5185\u514d\u62a5\u6848\u4ef6\u7684\u5224\u5b9a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_lap_bao_cao_CbCR\"><\/span><b>\u8c01\u9700\u8981\u51c6\u5907\u56fd\u522b\u62a5\u544a\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8981\u786e\u5b9a\u60a8\u662f\u5426\u53ef\u4ee5\u514d\u4e8e\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff0c\u9996\u5148\u9700\u8981\u67e5\u770b\u60a8\u662f\u5426\u5c5e\u4e8e\u9700\u8981\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u7c7b\u522b\u3002\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u6700\u7ec8\u6bcd\u516c\u53f8\uff08UPE\uff09\u7eb3\u7a0e\u4eba\uff1a\u5728\u7eb3\u7a0e\u671f\u5185\u5408\u5e76\u5168\u7403\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc7 18 \u4e07\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5728\u8d8a\u5357\u8bbe\u6709\u6bcd\u516c\u53f8\u4e14\u6bcd\u516c\u53f8\u4f4d\u4e8e\u56fd\u5916\u7684\u7eb3\u7a0e\u4eba\uff1a\u4f46\u662f\uff0c\u6bcd\u516c\u53f8\u6709\u4e49\u52a1\u6839\u636e\u4e1c\u9053\u56fd\u7684\u6cd5\u5f8b\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff0c\u5e76\u4e14\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\uff1a\u8be5\u56fd\u4e0e\u8d8a\u5357\u6ca1\u6709\u4fe1\u606f\u4ea4\u6362\u534f\u8bae\uff0c\u6216\u8005\u6709\u534f\u8bae\u4f46\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\u5df2\u88ab\u6682\u505c\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u662f\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u671f\u4e4b\u524d\uff0c\u5e76\u4e14\u5fc5\u987b\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002\u00a0<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-phu-luc-iv-cbcr\/\"><span style=\"font-weight: 400;\">\u9644\u5f55\u56db\uff08\u8868\u683c 04\/GDLK\uff09\u586b\u5199\u8bf4\u660e<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_khong_phai_lap_bao_cao_CbCR_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u65e0\u9700\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u5b9e\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 18 \u6761\u548c 2025 \u5e74\u66f4\u65b0\u7684\u6307\u5357\u786e\u5b9a\u7684\u65e0\u9700\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u5177\u4f53\u6848\u4f8b\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_thuoc_nguong_doanh_thu_quy_dinh\"><\/span><b>\u672a\u8fbe\u5230\u89c4\u5b9a\u6536\u5165\u95e8\u69db\u7684\u4f01\u4e1a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u5e38\u89c1\u4e5f\u662f\u6700\u57fa\u672c\u7684\u8981\u6c42\u3002\u8de8\u56fd\u516c\u53f8\u53ea\u6709\u5728\u4e0a\u4e00\u8d22\u653f\u5e74\u5ea6\u7684\u5408\u5e76\u5168\u7403\u6536\u5165\u8fbe\u5230\u89c4\u5b9a\u95e8\u69db\u7684\u60c5\u51b5\u4e0b\uff0c\u624d\u6709\u4e49\u52a1\u5efa\u7acb\u5408\u5e76\u5168\u7403\u6536\u5165\u8bb0\u5f55\uff08CbCR\uff09\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff1a\u95e8\u69db\u662f 18 \u4e07\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u9645\u6807\u51c6\uff08\u7ecf\u5408\u7ec4\u7ec7\uff09\uff1a\u95e8\u69db\u901a\u5e38\u4e3a 7.5 \u4ebf\u6b27\u5143\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u8d35\u516c\u53f8\u7684\u5408\u5e76\u5168\u7403\u6536\u5165\u4f4e\u4e8e\u6b64\u6c34\u5e73\uff0c\u5219\u8d35\u516c\u53f8\u5c06\u81ea\u52a8\u514d\u4e8e\u7f16\u5236\u56fd\u522b\u62a5\u544a\u3002<\/span><\/p>\n<p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u8be5\u6536\u5165\u6570\u636e\u662f\u6839\u636e\u96c6\u56e2\u5728\u5168\u7403\u8303\u56f4\u5185\u7684\u6536\u5165\u8ba1\u7b97\u7684\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u8d8a\u5357\u6cd5\u4eba\u5b9e\u4f53\u7684\u6536\u5165\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_me_toi_cao_tai_quoc_gia_co_co_che_trao_doi_thong_tin_tu_dong_voi_Viet_Nam\"><\/span><b>\u4e0e\u8d8a\u5357\u5efa\u7acb\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\u673a\u5236\u7684\u56fd\u5bb6\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u4e00\u5bb6\u516c\u53f8\u7684\u6536\u5165\u8d85\u8fc7 18 \u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u5982\u679c\u7b26\u5408\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\u7684\u6761\u4ef6\uff0c\u8d8a\u5357\u7684\u4f01\u4e1a\u4ecd\u7136\u53ef\u4ee5\u514d\u4e8e\u51c6\u5907\u56fd\u522b\u62a5\u544a\uff08\u5373\u4e0d\u5fc5\u5728\u8d8a\u5357\u63d0\u4ea4\u526f\u672c\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u81ea\u8d8a\u5357\u7b7e\u7f72\u300a\u591a\u8fb9\u8d38\u6613\u534f\u5b9a\u300b\uff08MCAA\uff09\u4ee5\u6765\uff0c\u4fe1\u606f\u4ea4\u6362\u673a\u5236\u66f4\u52a0\u5b8c\u5584\u3002\u5982\u679c\u60a8\u7684\u6bcd\u516c\u53f8\u5df2\u5411\u5176\u6240\u5728\u56fd\uff08\u4f8b\u5982\u65e5\u672c\u3001\u97e9\u56fd\u3001\u65b0\u52a0\u5761\u7b49\uff09\u7684\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u4e86\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\uff0c\u4e14\u8be5\u56fd\u4e0e\u8d8a\u5357\u7b7e\u7f72\u4e86\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\u534f\u8bae\uff0c\u90a3\u4e48\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u5c06\u901a\u8fc7\u5916\u4ea4\u6e20\u9053\u81ea\u52a8\u6536\u5230\u8be5\u62a5\u544a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u60a8\u65e0\u9700\u5728\u8d8a\u5357\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff0c\u4f46\u4f01\u4e1a\u4ecd\u987b\u901a\u77e5\u7a0e\u52a1\u673a\u5173\u62a5\u544a\u662f\u7531\u54ea\u4e2a\u5b9e\u4f53\u63d0\u4ea4\u7684\u4ee5\u53ca\u63d0\u4ea4\u5730\u70b9\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_da_co_Cong_ty_me_thay_the_nop_bao_cao\"><\/span><b>\u5982\u679c\u6bcd\u516c\u53f8\u4ee3\u8868\u4ed6\u4eec\u63d0\u4ea4\u4e86\u62a5\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u6700\u7ec8\u6bcd\u516c\u53f8\u4e0d\u76f4\u63a5\u63d0\u4ea4\u62a5\u544a\uff0c\u800c\u662f\u6307\u5b9a\u53e6\u4e00\u4e2a\u5b9e\u4f53\uff08\u901a\u5e38\u662f\u4e0e\u8d8a\u5357\u6709\u4fe1\u606f\u4ea4\u6362\u534f\u8bae\u7684\u56fd\u5bb6\u7684\u5b50\u516c\u53f8\uff09\u4f5c\u4e3a\u201c\u66ff\u4ee3\u6bcd\u516c\u53f8\u201d\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff0c\u90a3\u4e48\u5728\u8d8a\u5357\u7684\u4e1a\u52a1\u4e5f\u65e0\u9700\u51c6\u5907\u56fd\u522b\u62a5\u544a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u6848\u8c41\u514d\u6761\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcd\u516c\u53f8\u5728\u89c4\u5b9a\u7684\u671f\u9650\u5185\u4ee3\u8868\u516c\u53f8\u63d0\u4ea4\u4e86\u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee3\u5b55\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u4e0e\u8d8a\u5357\u6709\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\u534f\u8bae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u4f01\u4e1a\u5df2\u6309\u8981\u6c42\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u4e86\u7533\u62a5\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6307\u5b9a\u4e00\u5bb6\u66ff\u4ee3\u6bcd\u516c\u53f8\u5c65\u884c\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u51fd\u4ef6\u62a5\u544a\uff08CbCR\uff09\u7684\u4e49\u52a1\uff0c\u53ef\u4f7f\u8d8a\u5357\u4f01\u4e1a\u5728\u96c6\u56e2\u5c42\u9762\u514d\u9664\u6b64\u9879\u62a5\u544a\u4e49\u52a1\u3002\u7136\u800c\uff0c\u5728\u5b9e\u8df5\u4e2d\uff0c\u514d\u9664\u6b64\u9879\u62a5\u544a\u4e49\u52a1\u7684\u8303\u56f4\u4e0d\u4ec5\u9650\u4e8eCbCR\u62a5\u544a\uff0c\u8fd8\u5305\u62ec\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5728\u5b8c\u5168\u6ee1\u8db3\u6709\u5173\u4ea4\u6613\u89c4\u6a21\u3001\u6027\u8d28\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u6c34\u5e73\u7684\u6761\u4ef6\u65f6\uff0c\u65e0\u9700\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"_Doanh_nghiep_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u00a0\u4f01\u4e1a\u65e0\u9700\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u901a\u5e38\u65e0\u9700\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u62a5\u544a\uff0c\u5219\u5b83\u4e5f\u81ea\u52a8\u65e0\u9700\u7f16\u5236\u56fd\u522b\u62a5\u544a\u3002\u8fd9\u4e9b\u60c5\u51b5\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c0f\u89c4\u6a21\uff1a\u5728\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5185\uff0c\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;\">\u7eaf\u7cb9\u7684\u56fd\u5185\u4ea4\u6613\uff1a\u4ea4\u6613\u4ec5\u53d1\u751f\u5728\u8d8a\u5357\u5883\u5185\u7684\u5173\u8054\u65b9\u4e4b\u95f4\uff0c\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u4e14\u53cc\u65b9\u5747\u4e0d\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6807\u51c6\u5229\u6da6\u7387\uff1a\u529f\u80fd\u7b80\u5355\u3001\u65e0\u5f62\u8d44\u4ea7\u3001\u6536\u5165\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u6536\u5165\u5229\u6da6\u7387\uff08EBIT\uff09\u5728\u89c4\u5b9a\u9608\u503c\u5185\uff08\u6839\u636e\u884c\u4e1a\u4e0d\u540c\uff0c\u4ece 51 TP3T \u5230 151 TP3T\uff09\u7684\u4f01\u4e1a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u6ee1\u8db3\u8fd9\u4e9b\u6761\u4ef6\u4e4b\u4e00\u65f6\uff0c\u5c31\u53ef\u4ee5\u653e\u5fc3\uff0c\u65e0\u9700\u51c6\u5907\u56fd\u522b\u62a5\u544a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_luu_y_%E2%80%9CVang%E2%80%9D_de_toi_uu_hoa_cho_doanh_nghiep\"><\/span><b>\u4f18\u5316\u4e1a\u52a1\u7684\u5173\u952e\u6280\u5de7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2730\" aria-describedby=\"caption-attachment-2730\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2730\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-luu-y-Vang-giup-doanh-nghiep-xac-dinh-dung-doi-tuong-khong-phai-lap-bao-cao-CbCR-theo-quy-dinh-nam-2025.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd \u201cV\u00e0ng\u201d gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o CbCR theo quy \u0111\u1ecbnh n\u0103m 2025\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-luu-y-Vang-giup-doanh-nghiep-xac-dinh-dung-doi-tuong-khong-phai-lap-bao-cao-CbCR-theo-quy-dinh-nam-2025.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-luu-y-Vang-giup-doanh-nghiep-xac-dinh-dung-doi-tuong-khong-phai-lap-bao-cao-CbCR-theo-quy-dinh-nam-2025-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-luu-y-Vang-giup-doanh-nghiep-xac-dinh-dung-doi-tuong-khong-phai-lap-bao-cao-CbCR-theo-quy-dinh-nam-2025-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-luu-y-Vang-giup-doanh-nghiep-xac-dinh-dung-doi-tuong-khong-phai-lap-bao-cao-CbCR-theo-quy-dinh-nam-2025-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-luu-y-Vang-giup-doanh-nghiep-xac-dinh-dung-doi-tuong-khong-phai-lap-bao-cao-CbCR-theo-quy-dinh-nam-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2730\" class=\"wp-caption-text\">\u5e2e\u52a9\u4f01\u4e1a\u6b63\u786e\u8bc6\u522b\u6839\u636e 2025 \u5e74\u6cd5\u89c4\u514d\u4e8e\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u5b9e\u4f53\u7684\u5173\u952e\u8003\u8651\u56e0\u7d20\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5408\u89c4\u5e76\u5411\u7a0e\u52a1\u673a\u5173\u5c55\u73b0\u4e13\u4e1a\u6027\uff0c\u65e0\u9700\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u4f01\u4e1a\u5e94\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_trang_cu_tru_va_danh_sach_trao_doi_thong_tin\"><\/span><b>\u67e5\u8be2\u5c45\u4f4f\u72b6\u6001\u548c\u4fe1\u606f\u4ea4\u6d41\u6e05\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e0d\u8981\u60f3\u5f53\u7136\u3002\u8bf7\u5b9a\u671f\u67e5\u770b\u8d8a\u5357\u7a0e\u52a1\u603b\u5c40\u7f51\u7ad9\u4e0a\u5df2\u7b7e\u7f72\u300a\u591a\u8fb9\u534f\u8c03\u534f\u8bae\u300b(MCAA)\u5e76\u4e0e\u8d8a\u5357\u8fbe\u6210\u5b9e\u9645\u534f\u8bae\u7684\u56fd\u5bb6\/\u5730\u533a\u540d\u5355\u3002\u6709\u4e9b\u56fd\u5bb6\/\u5730\u533a\u53ef\u80fd\u5df2\u7b7e\u7f72\u534f\u8bae\uff0c\u4f46\u5c1a\u672a\u542f\u7528\u81ea\u52a8\u4ea4\u6362\u673a\u5236\uff1b\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u60a8\u53ef\u80fd\u4ece\u65e0\u9700\u63d0\u4ea4\u56fd\u522b\u62a5\u544a(CbCR)\u53d8\u4e3a\u9700\u8981\u63d0\u4ea4\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dung_quen_nop_Phu_luc_I_Mau_so_01GDLK\"><\/span><b>\u8bf7\u52ff\u5fd8\u8bb0\u63d0\u4ea4\u9644\u5f55\u4e00\uff08\u8868\u683c\u7f16\u53f7 01\/GDLK\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u60a8\u65e0\u9700\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff0c\u60a8\u4ecd\u6709\u4e49\u52a1\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u9644\u4ef6\u4e00\u4e2d\u7533\u62a5\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u3002\u201c\u5fd8\u8bb0\u201d\u52fe\u9009\u514d\u7a0e\u9009\u9879\u6216\u4f5c\u865a\u5047\u7533\u62a5\u90fd\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u5ba1\u8ba1\u548c\u7a0e\u52a1\u8bc4\u4f30\u3002<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-to-khai-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\u586b\u5199\u8bf4\u660e\u3002<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Luu_tru_ho_so_giai_trinh\"><\/span><b>\u89e3\u91ca\u6027\u8bb0\u5f55\u6863\u6848<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u8bb0\u5f55\u7684\u53ef\u9760\u6027\u4f53\u73b0\u5728\u4f01\u4e1a\u80fd\u591f\u968f\u65f6\u67e5\u9605\u76f8\u5173\u8bc1\u636e\u3002\u8bf7\u59a5\u5584\u4fdd\u7ba1\u6b64\u8bb0\u5f55\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96c6\u56e2\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff08\u4ee5\u8bc1\u660e\u6536\u5165\u4f4e\u4e8e\u95e8\u69db\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u8ba4\u6700\u7ec8\u6bcd\u516c\u53f8\u5df2\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u77e5\u6587\u4ef6\u5df2\u9001\u4ea4\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u53ea\u6709\u4f01\u4e1a\u6309\u7167\u7a0e\u52a1\u673a\u5173\u7684\u89c4\u5b9a\uff0c\u4f7f\u7528\u6b63\u786e\u7684\u8868\u683c\u5e76\u5728\u89c4\u5b9a\u7684\u65f6\u95f4\u5185\u6b63\u786e\u7533\u62a5\uff0c\u624d\u80fd\u5145\u5206\u4f53\u73b0\u5176\u771f\u5b9e\u4ef7\u503c\u3002\u56e0\u6b64\uff0c\u4e3a\u907f\u514d\u88ab\u8d28\u7591\u6216\u8c41\u514d\u7533\u8bf7\u88ab\u9a73\u56de\uff0c\u4f01\u4e1a\u5728\u83b7\u5f97\u56fd\u522b\u62a5\u544a\u8c41\u514d\u65f6\uff0c\u9700\u8981\u4e86\u89e3\u4ee5\u4e0b\u7533\u62a5\u6307\u5357\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_khi_duoc_mien_lap_bao_cao_CbCR\"><\/span><b>\u514d\u4e8e\u51c6\u5907\u56fd\u522b\u62a5\u544a\u65f6\u7684\u7533\u62a5\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u786e\u5b9a\u65e0\u9700\u7f16\u5236\u56fd\u522b\u62a5\u544a\u65f6\uff0c\u7533\u62a5\u6d41\u7a0b\u901a\u5e38\u9075\u5faa\u4ee5\u4e0b\u6b65\u9aa4\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9644\u5f55\u4e00\uff08\u8868\u683c 01\/GDLK\uff09\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5173\u8054\u65b9\u53ca\u5176\u5173\u8054\u5f62\u5f0f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7b2c\u4e8c\u90e8\u5206\uff08\u8c41\u514d\uff09\u4e2d\uff0c\u7eb3\u7a0e\u4eba\u5e94\u52fe\u9009\u4e0e\u5176\u8c41\u514d\u7533\u62a5\uff08\u5305\u62ec\u56fd\u522b\u62a5\u544a\uff09\u7684\u539f\u56e0\u76f8\u5bf9\u5e94\u7684\u65b9\u6846\u3002<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_2728\" aria-describedby=\"caption-attachment-2728\" style=\"width: 1572px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2728\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-26-085330.jpg\" alt=\"Ph\u1ee5 l\u1ee5c I (M\u1eabu 01\/GDLK) x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o CbCR\" width=\"1572\" height=\"777\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-26-085330.jpg 1572w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-26-085330-300x148.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-26-085330-1024x506.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-26-085330-768x380.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-26-085330-1536x759.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-26-085330-18x9.jpg 18w\" sizes=\"auto, (max-width: 1572px) 100vw, 1572px\" \/><figcaption id=\"caption-attachment-2728\" class=\"wp-caption-text\">\u9644\u5f55 I\uff08\u8868\u683c 01\/GDLK\uff09\u5217\u51fa\u4e86\u65e0\u9700\u51c6\u5907 CbCR \u62a5\u544a\u7684\u4e3b\u4f53\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u6bcd\u516c\u53f8\u5411\u56fd\u5916\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff0c\u5219\u8be5\u4f01\u4e1a\u5fc5\u987b\u5728\u63d0\u4ea4\u6700\u7ec8\u7eb3\u7a0e\u7533\u62a5\u8868\u4e4b\u524d\u6216\u540c\u65f6\u5411\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u4e66\u9762\u901a\u77e5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u4e0e\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u76f8\u540c\uff08\u901a\u5e38\u662f\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\uff09\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u7ed3\u8bba\u548c\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u5ba1\u8ba1\u548c\u7ed3\u7b97\u9ad8\u5cf0\u671f\uff0c\u968f\u7740\u7533\u62a5\u622a\u6b62\u65e5\u671f\u7684\u4e34\u8fd1\uff0c\u9519\u8bef\u8bc6\u522b\u672a\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u4f01\u4e1a\u6216\u9057\u6f0f\u514d\u7a0e\u4fe1\u606f\uff0c\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u610f\u60f3\u4e0d\u5230\u7684\u95ee\u8be2\u3001\u68c0\u67e5\uff0c\u751a\u81f3\u5728\u7ed3\u7b97\u540e\u9762\u4e34\u7a0e\u52a1\u8bc4\u4f30\u7684\u98ce\u9669\u3002\u5728\u622a\u6b62\u65e5\u671f\u524d\u5ba1\u67e5\u56fd\u522b\u62a5\u544a\u7684\u4e49\u52a1\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u53ca\u65f6\u7ea0\u6b63\u9519\u8bef\uff0c\u8fd8\u80fd\u907f\u514d\u5728\u7a0e\u52a1\u673a\u5173\u4ecb\u5165\u540e\u4ed3\u4fc3\u5904\u7406\u6587\u4ef6\u7684\u538b\u529b\u3002\u6b64\u5916\uff0c\u8fd9\u4e5f\u662f\u4f01\u4e1a\u4e3b\u52a8\u6838\u67e5\u514d\u7a0e\u6761\u4ef6\u3001\u89c4\u8303\u8bf4\u660e\u6587\u4ef6\u683c\u5f0f\u7684\u826f\u673a\uff0c\u800c\u4e0d\u662f\u5728\u7ed3\u7b97\u671f\u7ed3\u675f\u540e\u88ab\u52a8\u5730\u8fdb\u884c\u89e3\u91ca\u8bf4\u660e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u51c6\u786e\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u9700\u8981\u6216\u65e0\u9700\u7f16\u5236 CBCR \u62a5\u544a\uff0c\u5e94\u91c7\u53d6\u4ee5\u4e0b\u6b65\u9aa4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u6838\u8d22\u653f\u5e74\u5ea6\u672b\u7684\u96c6\u56e2\u5408\u5e76\u6536\u5165\u6570\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u6bcd\u516c\u53f8\u7a0e\u52a1\u90e8\u95e8\u4fdd\u6301\u5bc6\u5207\u8054\u7cfb\uff0c\u4ee5\u83b7\u53d6\u6d77\u5916\u7533\u62a5\u7684\u8bc1\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u6240\u6709\u6743\u7ed3\u6784\u590d\u6742\uff0c\u8bf7\u54a8\u8be2\u4e13\u4e1a\u7a0e\u52a1\u987e\u95ee\uff0c\u4ee5\u786e\u4fdd\u60a8\u7684\u4f01\u4e1a\u4f9d\u6cd5\u514d\u4e8e\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u786e\u4fdd\u5408\u89c4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u5904\u7f5a\uff0c\u8fd8\u80fd\u5728\u76d1\u7ba1\u673a\u6784\u773c\u4e2d\u6811\u7acb\u826f\u597d\u7684\u58f0\u8a89\uff0c\u4e3a\u8d8a\u5357\u5e02\u573a\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u5960\u5b9a\u57fa\u7840\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u83b7\u53d6\u53ca\u65f6\u7684\u5efa\u8bae\u548c\u652f\u6301\u3002\u00a0<\/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>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam t\u0103ng c\u01b0\u1eddng thanh tra giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin xuy\u00ean bi\u00ean gi\u1edbi, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o CbCR kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh, m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 tr\u00e1nh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2729,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2727","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\/2727","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=2727"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2727\/revisions"}],"predecessor-version":[{"id":2732,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2727\/revisions\/2732"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2729"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}