{"id":3000,"date":"2026-02-26T00:36:22","date_gmt":"2026-02-26T07:36:22","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3000"},"modified":"2026-02-26T00:36:22","modified_gmt":"2026-02-26T07:36:22","slug":"luu-y-ve-thue-toi-thieu-toan-cau","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/","title":{"rendered":"\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u5168\u7403\u6700\u4f4e\u7a0e\uff08\u7b2c\u4e8c\u652f\u67f1\uff09\u7684\u91cd\u8981\u8bf4\u660e"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u968f\u7740\u8d8a\u5357\u6b63\u5f0f\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u91c7\u7528\u5408\u683c\u56fd\u5185\u6700\u4f4e\u8865\u7a0e\uff08QM\uff09\u548c\u6295\u8d44\u6295\u8d44\u89c4\u5219\uff08IIR\uff09\u673a\u5236\uff0c\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u8981\u6c42\u57282026\u5e74\u6210\u4e3a\u6240\u6709\u8de8\u56fd\u516c\u53f8\u5173\u6ce8\u7684\u91cd\u70b9\u3002\u786e\u4fdd\u6709\u6548\u7a0e\u7387\uff08ETR\uff09\u4e0d\u4f4e\u4e8e15%\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u5408\u89c4\u8981\u6c42\uff0c\u800c\u4e14\u76f4\u63a5\u5f71\u54cd\u6295\u8d44\u6fc0\u52b1\u673a\u5236\u3001\u5173\u8054\u65b9\u4ea4\u6613\u653f\u7b56\u548c\u5168\u7403\u5229\u6da6\u5206\u914d\u7b56\u7565\u3002\u672c\u6587\u6df1\u5165\u5206\u6790\u4e86\u5173\u952e\u6280\u672f\u8981\u70b9\u3001\u6f5c\u5728\u98ce\u9669\u548c\u5207\u5b9e\u53ef\u884c\u7684\u5e94\u5bf9\u7b56\u7565\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u5728\u843d\u5b9e\u7b2c107\/2023\/QH15\u53f7\u51b3\u8bae\u548c\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u6700\u65b0\u6307\u5357\u7684\u80cc\u666f\u4e0b\uff0c\u79ef\u6781\u4e3b\u52a8\u5730\u7ba1\u7406\u5176\u7a0e\u52a1\u4e49\u52a1\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\/luu-y-ve-thue-toi-thieu-toan-cau\/#Tong_quan_ve_Pillar_Two_va_co_che_van_hanh_tai_Viet_Nam\" >\u7b2c\u4e8c\u652f\u67f1\u53ca\u5176\u5728\u8d8a\u5357\u7684\u8fd0\u4f5c\u6982\u8ff0<\/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\/luu-y-ve-thue-toi-thieu-toan-cau\/#Co_che_GloBE_va_nguong_doanh_thu\" >GloBE\u673a\u5236\u548c\u6536\u5165\u95e8\u69db<\/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\/luu-y-ve-thue-toi-thieu-toan-cau\/#Ba_quy_tac_thuc_thi_cot_loi_tai_Viet_Nam\" >\u8d8a\u5357\u4e09\u9879\u6838\u5fc3\u6267\u6cd5\u89c4\u5219<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/#Tai_sao_Giao_dich_lien_ket_la_%E2%80%9CTrong_tam%E2%80%9D_cua_Pillar_Two\" >\u4e3a\u4ec0\u4e48\u8054\u76df\u8425\u9500\u201c\u4ee5\u4eba\u4e3a\u672c\u201d\u662f\u7b2c\u4e8c\u652f\u67f1\u7684\u6838\u5fc3\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/#Nguyen_tac_Arms_Length_va_Thue_suat_hieu_dung_ETR\" 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\u4e2a\u5173\u952e\u8003\u91cf\u56e0\u7d20\uff1a\u201c\u5bf9\u8de8\u56fd\u516c\u53f8\u81f3\u5173\u91cd\u8981\u201d<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/#Ra_soat_lai_chien_luoc_chuyen_gia_toan_cau\" >\u5ba1\u67e5\u5168\u7403\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/#Vo_hieu_hoa_uu_dai_thue_truyen_thong\" >\u53d6\u6d88\u4f20\u7edf\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/#Rui_ro_tu_cac_khoan_chi_phi_khong_duoc_tru\" >\u4e0d\u53ef\u62b5\u6263\u8d39\u7528\u5e26\u6765\u7684\u98ce\u9669<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/#Quy_tac_STTR_doi_voi_cac_khoan_thanh_toan_ra_nuoc_ngoai\" >\u6d77\u5916\u652f\u4ed8\u7684\u77ed\u671f\u4ea4\u6613\u89c4\u5219<\/a><\/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\/luu-y-ve-thue-toi-thieu-toan-cau\/#Quan_tri_du_lieu_tai_chinh_da_quoc_gia\" >\u8de8\u56fd\u91d1\u878d\u6570\u636e\u7ba1\u7406<\/a><\/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\/luu-y-ve-thue-toi-thieu-toan-cau\/#Tan_dung_co_che_Cua_khau_an_toan_Safe_Harbours\" >\u5229\u7528\u5b89\u5168\u6e2f\u673a\u5236\u3002<\/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\/luu-y-ve-thue-toi-thieu-toan-cau\/#Luu_y_Thue_toi_thieu_toan_cau_tac_dong_den_doanh_nghiep_FDI_tai_Viet_Nam\" >\u6ce8\uff1a\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u4f1a\u5bf9\u5728\u8d8a\u5357\u7684\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u4ea7\u751f\u5f71\u54cd\u3002<\/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\/luu-y-ve-thue-toi-thieu-toan-cau\/#Thay_doi_cau_truc_uu_dai_dau_tu\" >\u6295\u8d44\u6fc0\u52b1\u673a\u5236\u7684\u6539\u53d8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/#Ganh_nang_tuan_thu_va_chi_phi_van_hanh\" >\u5408\u89c4\u8d1f\u62c5\u548c\u8fd0\u8425\u6210\u672c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/#Thach_thuc_ve_tinh_chuyen_mon_va_nguon_luc_thuc_thi\" >\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u9762\u4e34\u7684\u4e13\u4e1a\u77e5\u8bc6\u548c\u8d44\u6e90\u65b9\u9762\u7684\u6311\u6218\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Pillar_Two_va_co_che_van_hanh_tai_Viet_Nam\"><\/span><b>\u7b2c\u4e8c\u652f\u67f1\u53ca\u5176\u5728\u8d8a\u5357\u7684\u8fd0\u4f5c\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3003\" aria-describedby=\"caption-attachment-3003\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3003\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-nhung-luu-y-ve-Thue-toi-thieu-toan-cau-va-co-che-van-hanh-tai-Viet-Nam.jpg\" alt=\"T\u1ed5ng quan nh\u1eefng l\u01b0u \u00fd v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 c\u01a1 ch\u1ebf v\u1eadn h\u00e0nh t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-nhung-luu-y-ve-Thue-toi-thieu-toan-cau-va-co-che-van-hanh-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-nhung-luu-y-ve-Thue-toi-thieu-toan-cau-va-co-che-van-hanh-tai-Viet-Nam-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-nhung-luu-y-ve-Thue-toi-thieu-toan-cau-va-co-che-van-hanh-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-nhung-luu-y-ve-Thue-toi-thieu-toan-cau-va-co-che-van-hanh-tai-Viet-Nam-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-nhung-luu-y-ve-Thue-toi-thieu-toan-cau-va-co-che-van-hanh-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3003\" class=\"wp-caption-text\">\u6982\u8ff0\u5168\u7403\u6700\u4f4e\u7a0e\u53ca\u5176\u5728\u8d8a\u5357\u7684\u8fd0\u4f5c\u673a\u5236\u7684\u5173\u952e\u8003\u8651\u56e0\u7d20\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5145\u5206\u7406\u89e3\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u7684\u76f8\u5173\u8003\u91cf\uff0c\u4f01\u4e1a\u9700\u8981\u6df1\u5165\u4e86\u89e3\u8d8a\u5357\u7b2c\u4e8c\u652f\u67f1\uff08Pillar Two\uff09\u7684\u6cd5\u5f8b\u6846\u67b6\u548c\u8fd0\u4f5c\u673a\u5236\u3002\u4ee5\u4e0b\u7ae0\u8282\u5c06\u5206\u6790\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u89c4\u5219\uff08GLOBE\uff09\u7684\u9002\u7528\u95e8\u69db\u3001\u6839\u636e\u7b2c107\/2023\/QH15\u53f7\u51b3\u8bae\u7eb3\u5165\u56fd\u5185\u6cd5\u7684\u4e09\u4e2a\u6838\u5fc3\u6267\u884c\u673a\u5236\uff0c\u4ee5\u53ca2026\u5e74\u7684\u5173\u952e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_GloBE_va_nguong_doanh_thu\"><\/span><b>GloBE\u673a\u5236\u548c\u6536\u5165\u95e8\u69db<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u652f\u67f1\uff0c\u53c8\u79f0\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\uff08GLBE\uff09\u89c4\u5219\uff0c\u65e8\u5728\u786e\u4fdd\u8de8\u56fd\u516c\u53f8\u5728\u5176\u7ecf\u8425\u7684\u6bcf\u4e2a\u56fd\u5bb6\u7f34\u7eb3\u81f3\u5c11 15% \u7684\u7a0e\u6b3e\u3002.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u683c\u95e8\u69db\uff1a\u6240\u5c5e\u96c6\u56e2\u7684\u4f01\u4e1a\uff0c\u5176\u6700\u7ec8\u6bcd\u516c\u53f8\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u603b\u6536\u5165\u5728\u8d22\u653f\u5e74\u5ea6\u4e4b\u524d\u7684\u81f3\u5c11\u8fde\u7eed\u4e24\u5e74\u8fbe\u5230\u6216\u8d85\u8fc7 7.5 \u4ebf\u6b27\u5143\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u4f4e\u7a0e\u7387\uff1a15%\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ba_quy_tac_thuc_thi_cot_loi_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u4e09\u9879\u6838\u5fc3\u6267\u6cd5\u89c4\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u8d8a\u5357\u5c06\u901a\u8fc7\u7b2c107\/2023\/QH15\u53f7\u51b3\u8bae\u548c2025\u5e74\u53d1\u5e03\u7684\u8865\u5145\u6307\u5bfc\u6587\u4ef6\uff0c\u5c06\u8fd9\u4e9b\u89c4\u5219\u5b8c\u5168\u7eb3\u5165\u56fd\u5185\u6cd5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">QDMTT\uff08\u5408\u683c\u56fd\u5185\u6700\u4f4e\u8865\u7f34\u7a0e\uff09\uff1a\u8fd9\u662f\u9488\u5bf9\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u6700\u91cd\u8981\u7684\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u901a\u77e5\u3002\u8d8a\u5357\u4fdd\u7559\u5bf9\u76ee\u524d\u5b9e\u9645\u7a0e\u7387\u4f4e\u4e8e15%\u7684\u8d8a\u5357\u4f01\u4e1a\u5229\u6da6\u90e8\u5206\u5f81\u6536\u989d\u5916\u7a0e\u6b3e\u7684\u6743\u5229\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u7eb3\u5165\u89c4\u5219\uff08IIR\uff09\uff1a\u9002\u7528\u4e8e\u5728\u6d77\u5916\u6295\u8d44\u7684\u8d8a\u5357\u516c\u53f8\uff08\u4f8b\u5982Viettel\u3001Vingroup\u3001PVN\u7b49\uff09\u3002\u5982\u679c\u6d77\u5916\u5b50\u516c\u53f8\u7f34\u7eb3\u7684\u7a0e\u6b3e\u5c11\u4e8e15%\uff0c\u8d8a\u5357\u5c06\u5411\u6bcd\u516c\u53f8\u8ffd\u7f34\u5dee\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">UTPR\uff08\u672a\u5f81\u7a0e\u5229\u6da6\u89c4\u5219\uff09\uff1a\u4e00\u9879\u9884\u9632\u6027\u89c4\u5219\uff0c\u65e8\u5728\u5411\u4e0d\u9002\u7528 IIR \u6216\u56fd\u5185\u6700\u4f4e\u8865\u5145\u7a0e\u673a\u5236\u7684\u56fd\u5bb6\u5f81\u6536\u989d\u5916\u7a0e\u6b3e\uff0c\u4ee5\u786e\u4fdd\u6ca1\u6709\u5229\u6da6\u201c\u9003\u8131\u201d15% \u7a0e\u7387\u3002.<\/span><\/li>\n<\/ul>\n<p><b>\u00a0<\/b><b>\u6cd5\u5f8b\u4f9d\u636e\u548c\u7533\u8bf7\u622a\u6b62\u65e5\u671f\uff1a2026\u5e74<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u7279\u522b\u5173\u6ce8\u5168\u7403\u6700\u4f4e\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u3002\u5bf9\u4e8e 2025 \u8d22\u5e74\uff0c\u63d0\u4ea4\u5168\u7403\u6700\u4f4e\u7a0e\u4fe1\u606f\u8868\u548c\u8865\u5145\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u901a\u5e38\u4e3a\u8d22\u5e74\u7ed3\u675f\u540e\u7684 12 \u4e2a\u6708\uff08\u5373\uff0c\u5bf9\u4e8e 2025 \u5e74 12 \u6708 31 \u65e5\u7ed3\u675f\u7684\u8d22\u5e74\uff0c\u622a\u6b62\u65e5\u671f\u4e3a 2026 \u5e74 12 \u6708\u5e95\uff09\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_Giao_dich_lien_ket_la_%E2%80%9CTrong_tam%E2%80%9D_cua_Pillar_Two\"><\/span><b>\u4e3a\u4ec0\u4e48\u8054\u76df\u8425\u9500\u201c\u4ee5\u4eba\u4e3a\u672c\u201d\u662f\u7b2c\u4e8c\u652f\u67f1\u7684\u6838\u5fc3\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5168\u9762\u7406\u89e3\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u76f8\u5173\u8003\u91cf\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u9700\u8981\u4ece\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5e02\u573a\u5b9a\u4ef7\u539f\u5219\u7684\u89d2\u5ea6\u5ba1\u89c6\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u8fd8\u9700\u8981\u4ece\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u8ba1\u7b97\u6709\u6548\u7a0e\u7387\uff08ETR\uff09\u7684\u89d2\u5ea6\u8fdb\u884c\u8003\u91cf\u3002\u8f6c\u8ba9\u5b9a\u4ef7\u4e0e\u5168\u7403\u5e73\u7b49\u6536\u76ca\u8868\uff08GLOBE\uff09\u673a\u5236\u7684\u4ea4\u6c47\u70b9\u4f7f\u5f97\u5173\u8054\u65b9\u4ea4\u6613\u6210\u4e3a\u7b2c\u4e8c\u652f\u67f1\u7684\u6838\u5fc3\u5173\u6ce8\u70b9\u3002\u4ee5\u4e0b\u662f\u4f01\u4e1a\u9700\u8981\u4ed4\u7ec6\u5206\u6790\u7684\u5173\u952e\u6280\u672f\u65b9\u9762\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_Arms_Length_va_Thue_suat_hieu_dung_ETR\"><\/span><b>\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u4e0e\u5b9e\u9645\u7a0e\u7387\uff08ETR\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u4f20\u7edf\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\uff0c\u76ee\u6807\u662f\u4f7f\u4ea4\u6613\u4ef7\u683c\u4e0e\u5e02\u573a\u4ef7\u683c\u76f8\u7b26\u3002\u7136\u800c\uff0c\u7b2c\u4e8c\u652f\u67f1\u5173\u6ce8\u7684\u662f\u6700\u7ec8\u7684\u7a0e\u52a1\u7ed3\u679c\u3002.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u8bf4\u660e\uff1a\u7b26\u5408\u7b2c 132 \u53f7\u6cd5\u4ee4\uff08\u4e0d\u53d7\u8d39\u7528\u6263\u9664\u9650\u5236\uff09\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\uff0c\u5982\u679c\u5b9e\u9645\u6709\u6548\u7a0e\u7387\u4f4e\u4e8e 15%\uff0c\u4ecd\u53ef\u80fd\u5bfc\u81f4\u989d\u5916\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u7406\u89e3\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u4e0e\u65b0\u7684\u6709\u6548\u7a0e\u7387\u63a7\u5236\u76ee\u6807\u4e4b\u95f4\u7684\u533a\u522b\u4ec5\u4ec5\u662f\u5f00\u59cb\u3002\u4e3a\u4e86\u51c6\u786e\u8bc4\u4f30\u7b2c\u4e8c\u652f\u67f1\u4e0b\u7684\u989d\u5916\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4f01\u4e1a\u9700\u8981\u6839\u636eGloBE\u6807\u51c6\u6df1\u5165\u4e86\u89e3\u6709\u6548\u7a0e\u7387\u7684\u8ba1\u7b97\u673a\u5236\uff0c\u56e0\u4e3a\u8be5\u516c\u5f0f\u5c06\u51b3\u5b9a\u662f\u5426\u4f1a\u4ea7\u751f\u989d\u5916\u7684\u6700\u4f4e\u7a0e\u989d\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_ETR_voi_nhung_diem_can_luu_y_dac_biet\"><\/span><b>ETR\u8ba1\u7b97\u516c\u5f0f\u53ca\u5176\u8981\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8981\u5168\u9762\u4e86\u89e3\u5168\u7403\u6700\u4f4e\u7eb3\u7a0e\u8981\u6c42\uff0c\u4f01\u4e1a\u9700\u8981\u638c\u63e1\u4ee5\u4e0b\u516c\u5f0f\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u6709\u6548\u7a0e\u7387 (ETR) = \u8425\u4e1a\u6240\u5f97\u7a0e \/ \u5168\u7403\u6536\u5165<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u201c\u5df2\u786e\u8ba4\u6240\u5f97\u7a0e\u201d\u5305\u62ec\u5f53\u671f\u6240\u5f97\u7a0e\u548c\u9012\u5ef6\u6240\u5f97\u7a0e\u3002\u7136\u800c\uff0c\u7ecf\u5408\u7ec4\u7ec7\u89c4\u5b9a\uff0c\u8ba1\u5165\u5206\u5b50\u4e2d\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u91d1\u989d\u4e0d\u5f97\u8d85\u8fc715%\u3002\u8fd9\u7ed9\u4f1a\u8ba1\u8bb0\u5f55\u548c\u7a0e\u52a1\u8bb0\u5f55\u5b58\u5728\u663e\u8457\u5dee\u5f02\u7684\u4f01\u4e1a\u5e26\u6765\u4e86\u6311\u6218\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_chuyen_gia_TP_Adjustments\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\uff08TP\u8c03\u6574\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u8fdb\u884c\u5e74\u7ec8\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u4ee5\u786e\u4fdd\u5229\u6da6\u7387\u4fdd\u6301\u5728\u56db\u5206\u4f4d\u8303\u56f4\u5185\u65f6\uff0c\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u5168\u7403\u6700\u4f4e\u7a0e\uff1a\u8fd9\u4e9b\u8c03\u6574\u5fc5\u987b\u5728\u5e38\u89c4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u548c\u7b2c\u4e8c\u652f\u67f1\u7533\u62a5\u8868\u4e2d\u4fdd\u6301\u4e00\u81f4\uff0c\u4ee5\u907f\u514d\u6570\u636e\u4e0d\u4e00\u81f4\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"06_Luu_y_ve_Thue_toi_thieu_toan_cau_%E2%80%9CSong_con%E2%80%9D_cho_MNEs\"><\/span><b>\u5173\u4e8e\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u7684 6 \u4e2a\u5173\u952e\u8003\u91cf\u56e0\u7d20\uff1a\u201c\u5bf9\u8de8\u56fd\u516c\u53f8\u81f3\u5173\u91cd\u8981\u201d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9274\u4e8e\u5168\u7403\u6700\u4f4e\u7a0e\u673a\u5236\u5df2\u6839\u636e\u7b2c107\/2023\/QH15\u53f7\u51b3\u8bae\u7eb3\u5165\u56fd\u5185\u6cd5\uff0c\u4e14\u7ecf\u5408\u7ec4\u7ec7\u4e5f\u53d1\u5e03\u4e86\u65e5\u76ca\u8be6\u7ec6\u7684\u6280\u672f\u6307\u5357\uff0c\u8de8\u56fd\u516c\u53f8\u4e0d\u80fd\u88ab\u52a8\u5730\u5e94\u5bf9\u7b2c\u4e8c\u652f\u67f1\u3002\u5c3d\u65e9\u8bc6\u522b\u98ce\u9669\u548c\u8c03\u6574\u7a0e\u6536\u7ed3\u6784\u7684\u673a\u9047\u5bf9\u4e8e\u7ef4\u6301\u5b89\u5168\u7684\u6709\u6548\u7a0e\u7387\u6c34\u5e73\u548c\u9650\u5236\u989d\u5916\u7a0e\u8d1f\u81f3\u5173\u91cd\u8981\u3002\u4ee5\u4e0b\u662f\u5173\u4e8e\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u516d\u4e2a\u5173\u952e\u8981\u70b9\uff0c\u4f01\u4e1a\u9700\u8981\u57282026\u8d22\u5e74\u7acb\u5373\u8fdb\u884c\u5ba1\u67e5\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_lai_chien_luoc_chuyen_gia_toan_cau\"><\/span><b>\u5ba1\u67e5\u5168\u7403\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u91d1\u878d\u4e2d\u5fc3\u7684\u7b56\u7565\u5982\u4eca\u5df2\u4e0d\u518d\u594f\u6548\u3002\u4f01\u4e1a\u9700\u8981\u8f6c\u5411\u201c\u57fa\u4e8e\u4ef7\u503c\u7684\u5408\u89c4\u201d\u7b56\u7565\uff0c\u5c06\u5229\u6da6\u96c6\u4e2d\u6295\u5165\u5230\u771f\u6b63\u521b\u9020\u7ecf\u6d4e\u4ef7\u503c\u7684\u9886\u57df\uff0c\u4ee5\u4f18\u5316\u6574\u4f53\u5168\u7403\u7a0e\u52a1\u6210\u672c\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vo_hieu_hoa_uu_dai_thue_truyen_thong\"><\/span><b>\u53d6\u6d88\u4f20\u7edf\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u5de5\u4e1a\u56ed\u533a\u3001\u51fa\u53e3\u52a0\u5de5\u533a\u548c\u6280\u672f\u56ed\u533a\u7684\u4f01\u4e1a\u901a\u5e38\u4eab\u670910%\u7684\u7a0e\u7387\u6216\u7a0e\u6536\u51cf\u514d\u3002\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u7531\u4e8e10%\u7684\u7a0e\u7387\u4f4e\u4e8e\u6700\u4f4e\u7a0e\u738715%\uff0c\u4f01\u4e1a\u9700\u8981\u989d\u5916\u7f34\u7eb35%\u7684\u7a0e\u6b3e\u3002\u8fd9\u5c06\u663e\u8457\u6539\u53d8\u5927\u578b\u5916\u5546\u76f4\u63a5\u6295\u8d44\u9879\u76ee\u7684\u6295\u8d44\u56de\u62a5\u7387\uff08ROI\uff09\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tu_cac_khoan_chi_phi_khong_duoc_tru\"><\/span><b>\u4e0d\u53ef\u62b5\u6263\u8d39\u7528\u5e26\u6765\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u5728\u8ba1\u7b97\u8d8a\u5357\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u5b58\u5728\u8bb8\u591a\u4e0d\u53ef\u62b5\u6263\u7684\u8d39\u7528\uff08\u4f8b\u5982\uff0c\u5229\u606f\u652f\u51fa\u8d85\u8fc7\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u768430%\u4e0a\u9650\uff09\uff0c\u5219\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u5c06\u4f1a\u589e\u52a0\uff0c\u4ece\u800c\u5bfc\u81f4\u5f53\u671f\u4f01\u4e1a\u6240\u5f97\u7a0e\u589e\u52a0\u3002\u8fd9\u65e0\u610f\u4e2d\u4f1a\u4ea7\u751f\u4e00\u4e2a\u201c\u52a0\u5206\u70b9\u201d\uff0c\u63d0\u9ad8\u6709\u6548\u7a0e\u7387\uff0c\u4ece\u800c\u53ef\u80fd\u5e2e\u52a9\u4f01\u4e1a\u8d85\u8fc715%\u7684\u95e8\u69db\u3002\u56e0\u6b64\uff0c\u7ba1\u7406\u5173\u8054\u65b9\u8d39\u7528\u9700\u8981\u91c7\u53d6\u7efc\u5408\u65b9\u6cd5\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_tac_STTR_doi_voi_cac_khoan_thanh_toan_ra_nuoc_ngoai\"><\/span><b>\u6d77\u5916\u652f\u4ed8\u7684\u77ed\u671f\u4ea4\u6613\u89c4\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u81ea2026\u5e74\u8d77\uff0c\u300a\u53d7\u7a0e\u89c4\u5219\u300b(STTR)\u5c06\u4e25\u683c\u6267\u884c\u3002\u5982\u679c\u8d8a\u5357\u5b50\u516c\u53f8\u5411\u5176\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u652f\u4ed8\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u800c\u8be5\u7b49\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u7a0e\u7387\u4f4e\u4e8e9%\uff0c\u5219\u8be5\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u53ef\u80fd\u9700\u8981\u7f34\u7eb3\u989d\u5916\u7684\u6e90\u6cc9\u6263\u7f34\u7a0e\u6b3e\u3002\u4f01\u4e1a\u5e94\u6ce8\u610f\u5173\u8054\u516c\u53f8\u8d37\u6b3e\u534f\u8bae\u4e2d\u7684\u5168\u7403\u6700\u4f4e\u7a0e\u989d\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_tri_du_lieu_tai_chinh_da_quoc_gia\"><\/span><b>\u8de8\u56fd\u91d1\u878d\u6570\u636e\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7528\u4e8e\u8ba1\u7b97\u7b2c\u4e8c\u652f\u67f1\u7684\u6570\u636e\u4e0e\u7528\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u6570\u636e\u5b8c\u5168\u4e0d\u540c\u3002\u4f01\u4e1a\u9700\u8981\u51c6\u5907\u4e00\u4e2a\u80fd\u591f\u533a\u5206 GloBE \u8c03\u6574\u9879\uff08\u4f8b\u5982\u80a1\u606f\u8c41\u514d\u3001\u80a1\u6743\u6fc0\u52b1\u8d39\u7528\u8c03\u6574\u7b49\uff09\u7684\u62a5\u544a\u7cfb\u7edf\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u5168\u7403\u6700\u4f4e\u7a0e\u8981\u6c42\uff0c\u4e00\u4e2a\u91cd\u8981\u7684\u8003\u8651\u56e0\u7d20\u662f\u9700\u8981\u5bf9\u4f01\u4e1a\u8d44\u6e90\u8ba1\u5212 (ERP) \u7cfb\u7edf\u548c\u5408\u5e76\u62a5\u544a\u8fdb\u884c\u6807\u51c6\u5316\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tan_dung_co_che_Cua_khau_an_toan_Safe_Harbours\"><\/span><b>\u5229\u7528\u5b89\u5168\u6e2f\u673a\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7ecf\u5408\u7ec4\u7ec7\u5141\u8bb8\u57fa\u4e8e\u6807\u51c6\u5316\u7684\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u5e94\u7528\u5b89\u5168\u6e2f\u89c4\u5219\u3002\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u5728\u8d8a\u5357\u7684\u6536\u5165\u4f4e\u4e8e1000\u4e07\u6b27\u5143\uff0c\u5229\u6da6\u4f4e\u4e8e100\u4e07\u6b27\u5143\uff0c\u5219\u53ef\u80fd\u88ab\u89c6\u4e3a\u65e0\u9700\u7f34\u7eb3\u989d\u5916\u7a0e\u6b3e\u3002\u8fd9\u662f\u4e00\u9879\u5168\u7403\u6700\u4f4e\u7a0e\u8d1f\u89c4\u5b9a\uff0c\u65e8\u5728\u5e2e\u52a9\u4e2d\u578b\u4f01\u4e1a\u51cf\u8f7b\u7a0e\u52a1\u7533\u62a5\u8d1f\u62c5\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_Thue_toi_thieu_toan_cau_tac_dong_den_doanh_nghiep_FDI_tai_Viet_Nam\"><\/span><b>\u6ce8\uff1a\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u4f1a\u5bf9\u5728\u8d8a\u5357\u7684\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u4ea7\u751f\u5f71\u54cd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3002\" aria-describedby=\"caption-attachment-3002\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3002\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Luu-y-Thue-toi-thieu-toan-cau-tac-dong-den-doanh-nghiep-FDI-tai-Viet-Nam.jpg\" alt=\"L\u01b0u \u00fd Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Luu-y-Thue-toi-thieu-toan-cau-tac-dong-den-doanh-nghiep-FDI-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Luu-y-Thue-toi-thieu-toan-cau-tac-dong-den-doanh-nghiep-FDI-tai-Viet-Nam-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Luu-y-Thue-toi-thieu-toan-cau-tac-dong-den-doanh-nghiep-FDI-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Luu-y-Thue-toi-thieu-toan-cau-tac-dong-den-doanh-nghiep-FDI-tai-Viet-Nam-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Luu-y-Thue-toi-thieu-toan-cau-tac-dong-den-doanh-nghiep-FDI-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3002\" class=\"wp-caption-text\">\u6ce8\uff1a\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u4f1a\u5bf9\u5728\u8d8a\u5357\u7684\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u4ea7\u751f\u5f71\u54cd\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c107\/2023\/QH15\u53f7\u51b3\u8bae\uff0c\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u673a\u5236\u5728\u8d8a\u5357\u5168\u9762\u5b9e\u65bd\u540e\uff0c\u5176\u5f71\u54cd\u4e0d\u4ec5\u9650\u4e8e\u65b0\u589e\u7684\u7a0e\u6536\u4e49\u52a1\uff0c\u8fd8\u5c06\u6ce2\u53ca\u6295\u8d44\u6fc0\u52b1\u673a\u5236\u3001\u9879\u76ee\u73b0\u91d1\u6d41\u4ee5\u53ca\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u7684\u8fd0\u8425\u7b56\u7565\u3002\u4e3a\u660e\u786e\u5f71\u54cd\u8303\u56f4\u5e76\u5236\u5b9a\u76f8\u5e94\u7684\u9002\u5e94\u8ba1\u5212\uff0c\u4f01\u4e1a\u9700\u5bc6\u5207\u5173\u6ce8\u4ee5\u4e0b\u51e0\u4e2a\u5173\u952e\u65b9\u9762\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_cau_truc_uu_dai_dau_tu\"><\/span><b>\u6295\u8d44\u6fc0\u52b1\u673a\u5236\u7684\u6539\u53d8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u56fd\u5185\u6700\u4f4e\u7a0e\u5236\u7684\u5b9e\u65bd\u8feb\u4f7f\u5176\u6539\u53d8\u5bf9\u6295\u8d44\u8005\u7684\u653f\u7b56\u3002\u8d8a\u5357\u4e0d\u518d\u63d0\u4f9b\u7a0e\u6536\u51cf\u514d\uff0c\u800c\u662f\u63a8\u51fa\u4e00\u7cfb\u5217\u6276\u6301\u65b9\u6848\uff0c\u4ee5\u8986\u76d6\u7814\u53d1\u548c\u57fa\u7840\u8bbe\u65bd\u5efa\u8bbe\u6210\u672c\u3002\u4f01\u4e1a\u9700\u8981\u79ef\u6781\u4e0e\u5de5\u4e1a\u56ed\u533a\u7ba1\u7406\u59d4\u5458\u4f1a\u6c9f\u901a\uff0c\u4e86\u89e3\u8fd9\u4e9b\u65b0\u7684\u6276\u6301\u653f\u7b56\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ganh_nang_tuan_thu_va_chi_phi_van_hanh\"><\/span><b>\u5408\u89c4\u8d1f\u62c5\u548c\u8fd0\u8425\u6210\u672c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8058\u8bf7\u987e\u95ee\u7f16\u5236\u7b2c\u4e8c\u652f\u67f1\u62a5\u544a\u7684\u6210\u672c\u76f8\u5f53\u9ad8\u6602\u3002\u6b64\u5916\uff0c\u6838\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u6982\u51b5\u548c\u6700\u4f4e\u7a0e\u989d\u62a5\u544a\u4e4b\u95f4\u7684\u6570\u636e\u4e5f\u5c06\u8017\u8d39\u8d22\u52a1\u90e8\u95e8\u5927\u91cf\u8d44\u6e90\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_ve_tinh_chuyen_mon_va_nguon_luc_thuc_thi\"><\/span><b>\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u9762\u4e34\u7684\u4e13\u4e1a\u77e5\u8bc6\u548c\u8d44\u6e90\u65b9\u9762\u7684\u6311\u6218\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5e76\u975e\u4ec5\u4ec5\u5173\u6ce8\u666e\u901a\u7684\u4f1a\u8ba1\u6570\u636e\uff1b\u5b83\u9700\u8981\u9ad8\u8d85\u7684\u4e13\u4e1a\u77e5\u8bc6\u548c\u5bf9\u56fd\u5185\u7a0e\u6cd5\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u56fd\u9645\u6807\u51c6\u4e4b\u95f4\u5173\u7cfb\u7684\u6df1\u523b\u7406\u89e3\u3002\u4f01\u4e1a\u9700\u8981\u7279\u522b\u5173\u6ce8\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e25\u683c\u7684\u4e13\u4e1a\u8981\u6c42\uff1a\u7f16\u5236\u7b2c\u4e8c\u652f\u67f1\u62a5\u544a\u5e76\u5c06\u6570\u636e\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u8fdb\u884c\u6838\u5bf9\uff0c\u9700\u8981\u4e13\u4e1a\u4eba\u5458\u6df1\u5165\u4e86\u89e3\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6027\u8d28\u3001GloBE\u6536\u76ca\u7684\u8c03\u6574\u65b9\u5f0f\u4ee5\u53ca\u590d\u6742\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u6280\u672f\u3002\u8fd9\u4e9b\u77e5\u8bc6\u8d85\u51fa\u4e86\u4f20\u7edf\u7a0e\u52a1\u4f1a\u8ba1\u7684\u8303\u7574\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u6e90\u8d1f\u62c5\uff1a\u6570\u636e\u6536\u96c6\u3001\u6807\u51c6\u5316\u548c\u8de8\u5883\u5904\u7406\u8fc7\u7a0b\u5c06\u6d88\u8017\u8d22\u52a1\u90e8\u95e8\u7684\u5927\u91cf\u8d44\u6e90\u3002\u82e5\u51c6\u5907\u4e0d\u8db3\uff0c\u4f01\u4e1a\u5bb9\u6613\u51fa\u73b0\u6570\u636e\u9519\u8bef\uff0c\u5bfc\u81f4\u8865\u7f34\u7a0e\u6b3e\u548c\u5de8\u989d\u7f5a\u6b3e\u7684\u98ce\u9669\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u670d\u52a1\u7684\u91cd\u8981\u6027\uff1a\u9274\u4e8e\u8be5\u4e3b\u9898\u7684\u590d\u6742\u6027\u548c\u65b0\u9896\u6027\uff0c\u672c\u6587\u63d0\u4f9b\u7684\u6307\u5bfc\u4ec5\u4f9b\u4e00\u822c\u53c2\u8003\u3002\u4e3a\u786e\u4fdd\u7edd\u5bf9\u51c6\u786e\u6027\u5e76\u5b9e\u73b0\u6700\u4f73\u6548\u76ca\uff0c\u5f3a\u70c8\u5efa\u8bae\u4f01\u4e1a\u8058\u8bf7\u4fe1\u8a89\u826f\u597d\u7684\u54a8\u8be2\u516c\u53f8\uff0c\u5c31\u5173\u8054\u65b9\u4ea4\u6613\u548c\u5168\u7403\u6700\u4f4e\u7a0e\u989d\u63d0\u4f9b\u54a8\u8be2\u670d\u52a1\u3002\u4e13\u5bb6\u987e\u95ee\u7684\u53c2\u4e0e\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u8fd8\u6709\u52a9\u4e8e\u5efa\u7acb\u53ef\u6301\u7eed\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/span><\/a><\/p><\/blockquote>\n<p><b>\u53c2\u8003\u6765\u6e90<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u5408\u7ec4\u7ec7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u6839\u636e\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\u6761\u4f8b\u5b9e\u65bd\u8865\u5145\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c 107\/2023\/QH15 \u53f7\u51b3\u8bae\u3002.\u00a0<\/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;\">\u5168\u7403\u6700\u4f4e\u7a0e\u5df2\u6b63\u5f0f\u4ece\u653f\u7b56\u9636\u6bb5\u8fdb\u5165\u5b9e\u65bd\u9636\u6bb5\uff0c\u5f62\u6210\u65b0\u7684\u5168\u7403\u7a0e\u6536\u6807\u51c6\u3002\u8d8a\u5357\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u6846\u67b6\uff0c\u4f9d\u636e\u7b2c107\/2023\/QH15\u53f7\u51b3\u8bae\u5b9e\u65bd\u56fd\u5185\u8865\u5145\u7a0e\u548c\u6295\u8d44\u6536\u5165\u673a\u5236\uff0c\u8fd9\u4f7f\u5f97\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u548c\u8de8\u56fd\u516c\u53f8\u4e0d\u518d\u80fd\u50cf\u4ee5\u5f80\u90a3\u6837\u5c06\u7a0e\u6536\u4f18\u60e0\u89c6\u4e3a\u7edd\u5bf9\u4f18\u52bf\u3002\u5982\u4eca\uff0c\u4ed6\u4eec\u9762\u4e34\u7684\u6311\u6218\u662f\u5982\u4f55\u6839\u636e\u5168\u7403\u6700\u4f4e\u7a0e\u6807\u51c6\uff0c\u5c06\u5173\u8054\u65b9\u4ea4\u6613\u3001\u6295\u8d44\u7ed3\u6784\u548c\u6709\u6548\u7a0e\u7387\u8ba1\u7b97\u7d27\u5bc6\u8054\u7cfb\u8d77\u6765\uff0c\u4ece\u800c\u5b9e\u73b0\u7a0e\u6536\u6cbb\u7406\u7684\u4e00\u4f53\u5316\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u5ba1\u67e5\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565\u3001\u6fc0\u52b1\u673a\u5236\u548c\u8d22\u52a1\u6570\u636e\u7cfb\u7edf\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u7a0e\u52a1\u8ffd\u7f34\u98ce\u9669\uff0c\u8fd8\u80fd\u4ece\u957f\u8fdc\u89d2\u5ea6\u4f18\u5316\u5408\u89c4\u6210\u672c\u3002\u4f01\u4e1a\u8d8a\u65e9\u4e3b\u52a8\u8bc4\u4f30\u5176\u5f71\u54cd\uff0c\u672a\u6765\u5c31\u8d8a\u80fd\u83b7\u5f97\u4f18\u52bf\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u7b26\u5408\u9002\u7528\u8303\u56f4\uff0c\u6216\u8005\u60a8\u62c5\u5fc3\u7b2c\u4e8c\u652f\u67f1\u653f\u7b56\u5bf9\u60a8\u73b0\u6709\u67b6\u6784\u7684\u5f71\u54cd\uff0c\u73b0\u5728\u6b63\u662f\u8fdb\u884c\u5168\u9762\u8bc4\u4f30\u7684\u6070\u5f53\u65f6\u673a\u3002\u7acb\u5373\u54a8\u8be2 MAN \u2013 Master Accountant Network \u7684\u5173\u8054\u65b9\u4ea4\u6613\u4e13\u5bb6\uff0c\u5236\u5b9a\u884c\u52a8\u8ba1\u5212\uff0c\u5c06\u6709\u52a9\u4e8e\u60a8\u7684\u4f01\u4e1a\u63a7\u5236\u98ce\u9669\u3001\u4fdd\u62a4\u8d22\u52a1\u5229\u76ca\uff0c\u5e76\u5728\u672a\u6765\u4fdd\u6301\u53ef\u6301\u7eed\u7684\u7ade\u4e89\u529b\u3002.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p>&nbsp;<\/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>","protected":false},"excerpt":{"rendered":"<p>L\u01b0u \u00fd v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u0111ang tr\u1edf th\u00e0nh tr\u1ecdng t\u00e2m chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf c\u1ee7a m\u1ecdi t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia trong n\u0103m 2026 khi Vi\u1ec7t Nam ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf Thu\u1ebf t\u1ed1i thi\u1ec3u b\u1ed5 sung n\u1ed9i \u0111\u1ecba (Qualified Domestic Minimum Top-up Tax) v\u00e0 IIR theo chu\u1ea9n m\u1ef1c c\u1ee7a OECD. Vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3001,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3000","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\/3000","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=3000"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3000\/revisions"}],"predecessor-version":[{"id":3004,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3000\/revisions\/3004"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3001"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}