{"id":3023,"date":"2026-02-27T01:37:27","date_gmt":"2026-02-27T08:37:27","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3023"},"modified":"2026-02-27T01:37:27","modified_gmt":"2026-02-27T08:37:27","slug":"vai-tro-cua-nghi-dinh-132-2020-nd-cp","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/","title":{"rendered":"\u8d8a\u5357\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f5c\u7528"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u7a0e\u52a1\u6cbb\u7406\u6218\u7565\u4e2d\u626e\u6f14\u7740\u8d8a\u6765\u8d8a\u91cd\u8981\u7684\u89d2\u8272\u3002\u968f\u7740\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u7684\u65e5\u76ca\u6df1\u5165\u548c\u8de8\u5883\u7a0e\u52a1\u6570\u636e\u5171\u4eab\u7684\u52a0\u5f3a\uff0c\u7406\u89e3\u5e76\u5168\u9762\u9075\u5b88\u8be5\u6cd5\u4ee4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u6b20\u7a0e\u548c\u7f5a\u6b3e\u7684\u98ce\u9669\uff0c\u8fd8\u80fd\u63d0\u5347\u8d22\u52a1\u900f\u660e\u5ea6\uff0c\u589e\u5f3a\u6295\u8d44\u8005\u4fe1\u4efb\u5ea6\u3002\u672c\u6587\u5168\u9762\u5206\u6790\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6cd5\u5f8b\u6846\u67b6\u3001\u622a\u81f32026\u5e74\u7684\u6700\u65b0\u66f4\u65b0\u4ee5\u53ca\u5176\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u7ba1\u7406\u7684\u5b9e\u9645\u5f71\u54cd\uff0c\u6db5\u76d6\u4e86\u8d44\u672c\u5f31\u5316\u63a7\u5236\u3001\u4e09\u5c42\u6587\u6863\u4f53\u7cfb\u4ee5\u53ca\u56fd\u9645BEPS\u6807\u51c6\u7b49\u5404\u4e2a\u65b9\u9762\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\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#Noi_luat_hoa_chuan_muc_quoc_te_Chuong_trinh_BEPS_cua_OECD\" >\u56fd\u9645\u6807\u51c6\u7684\u56fd\u5185\u5316\uff08\u7ecf\u5408\u7ec4\u7ec7\u7684BEPS\u8ba1\u5212\uff09<\/a><\/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\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#Xac_lap_quyen_va_nghia_vu_cong_bang_cho_nguoi_nop_thue\" >\u786e\u7acb\u7eb3\u7a0e\u4eba\u516c\u5e73\u7684\u6743\u5229\u548c\u4e49\u52a1\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\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#Cong_cu_dac_luc_cho_Co_quan_Thue_trong_thanh_tra_%E2%80%93_kiem_tra\" >\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u68c0\u67e5\u548c\u5ba1\u8ba1\u7684\u6709\u529b\u5de5\u5177\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#Cac_diem_%E2%80%9CChot%E2%80%9D_doanh_nghiep_can_luu_y_nam_2026\" >\u4f01\u4e1a\u57282026\u5e74\u9700\u8981\u5173\u6ce8\u7684\u5173\u952e\u70b9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#Nhan_dien_chinh_xac_%E2%80%9CBen_lien_ket%E2%80%9D_theo_sua_doi_moi\" >\u6839\u636e\u65b0\u4fee\u8ba2\u7684\u89c4\u5b9a\uff0c\u51c6\u786e\u8bc6\u522b\u201c\u5173\u8054\u65b9\u201d\u3002<\/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\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#He_thong_Ho_so_3_tang_%E2%80%93_Giay_thong_hanh_cua_doanh_nghiep\" >\u4e09\u5c42\u6587\u4ef6\u7cfb\u7edf\u2014\u2014\u5546\u52a1\u901a\u884c\u8bc1<\/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\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#Khoang_gia_tri_doc_lap_chuan_Interquartile_Range\" >\u6807\u51c6\u72ec\u7acb\u8303\u56f4\uff08\u56db\u5206\u4f4d\u8ddd\uff09<\/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\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#Rui_ro_va_Che_tai_xu_phat_khi_vi_pham_quy_dinh_ve_Giao_dich_lien_ket\" >\u8fdd\u53cd\u5173\u8054\u4ea4\u6613\u76f8\u5173\u6cd5\u89c4\u7684\u98ce\u9669\u548c\u5904\u7f5a<\/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\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#Xu_phat_ve_hanh_vi_cham_nop_hoac_khong_nop_ho_so_ke_khai\" >\u903e\u671f\u63d0\u4ea4\u6216\u672a\u63d0\u4ea4\u7533\u62a5\u6587\u4ef6\u7684\u5904\u7f5a\u3002<\/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\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#Xu_phat_hanh_vi_khai_sai_dan_den_thieu_so_tien_thue_phai_nop\" >\u5bf9\u56e0\u865a\u5047\u7533\u62a5\u5bfc\u81f4\u5c11\u7f34\u7a0e\u6b3e\u7684\u884c\u4e3a\u5904\u4ee5\u5904\u7f5a\u3002<\/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\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#Xu_phat_hanh_vi_tron_thue_lien_quan_den_giao_dich_lien_ket\" >\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u9003\u7a0e\u5904\u7f5a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#He_qua_phap_ly_khi_vi_pham\" >\u8fdd\u53cd\u7684\u6cd5\u5f8b\u540e\u679c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#Chien_luoc_tuan_thu_toi_uu_cho_doanh_nghiep\" >\u4f01\u4e1a\u6700\u4f73\u5408\u89c4\u7b56\u7565<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/#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=\"Buoc_ngoat_trong_quan_ly_thue_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u7a0e\u6536\u7ba1\u7406\u7684\u4e00\u4e2a\u8f6c\u6298\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5168\u7403\u4f9b\u5e94\u94fe\u7684\u8f6c\u79fb\u4f7f\u8d8a\u5357\u6210\u4e3a\u65b0\u4e00\u4ee3\u81ea\u7531\u8d38\u6613\u534f\u5b9a\u7684\u6838\u5fc3\u3002\u5728\u8d8a\u5357\u6295\u8d44\u7684\u8de8\u56fd\u516c\u53f8\u5f80\u5f80\u4f1a\u4ea7\u751f\u590d\u6742\u7684\u533a\u57df\u5185\u4ea4\u6613\u3002\u4e3a\u4e86\u786e\u4fdd\u7a0e\u6536\u5f81\u7ba1\u6743\u5e76\u9632\u6b62\u5229\u6da6\u5916\u6d41\uff0c\u8d8a\u5357\u9881\u5e03\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u53d6\u4ee3\u4e86\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5230 2025 \u5e74\uff0c\u5c3d\u7ba1\u6709\u8865\u5145\u89c4\u5b9a\uff0c\u4f46\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u4ecd\u5c06\u88ab\u89c6\u4e3a\u6cd5\u5f8b\u201c\u652f\u67f1\u201d\uff0c\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u4e25\u683c\u63a7\u5236\u8d44\u672c\u5f31\u5316\u884c\u4e3a\uff0c\u5e76\u63d0\u9ad8\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u8d22\u52a1\u62a5\u544a\u7684\u900f\u660e\u5ea6\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_khung_phap_ly_Nghi_dinh_1322020ND-CP\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u6cd5\u5f8b\u6846\u67b6\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u8303\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u7a0e\u52a1\u7ba1\u7406\u3002\u8be5\u6cd5\u4ee4\u662f\u6307\u5bfc\u7b2c38\/2019\/QH14\u53f7\u7a0e\u52a1\u7ba1\u7406\u6cd5\uff08\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff08\u8f6c\u8ba9\u5b9a\u4ef7\uff09\uff09\u5b9e\u65bd\u7684\u6700\u9ad8\u6cd5\u5f8b\u6587\u4ef6\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh_va_doi_tuong_ap_dung\"><\/span><b>\u76d1\u7ba1\u8303\u56f4\u548c\u9002\u7528\u5bf9\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u672c\u6cd5\u4ee4\u9002\u7528\u4e8e\u751f\u4ea7\u548c\u9500\u552e\u5546\u54c1\u53ca\u670d\u52a1\u3001\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u5e76\u4ea7\u751f\u6210\u672c\u548c\u6536\u5165\u7684\u7ec4\u7ec7\u3002\u5177\u4f53\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u662f\u53d7\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7ea6\u675f\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5546\u4e1a\u5b9e\u4f53\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u7ea7\u7a0e\u52a1\u673a\u5173\uff08\u7a0e\u52a1\u603b\u5c40\u3001\u7a0e\u52a1\u5c40\u3001\u7a0e\u52a1\u5904\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u653f\u5e9c\u673a\u6784\u4e5f\u53c2\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u6536\u7684\u7ba1\u7406\u3001\u68c0\u67e5\u548c\u5ba1\u8ba1\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Su_ke_thua_va_cap_nhat_moi\"><\/span><b>\u7ee7\u627f\u548c\u65b0\u66f4\u65b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7ee7\u627f\u4e86\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4f46\u52a0\u5f3a\u4e86\u5bf9\u5229\u606f\u652f\u51fa\u548c\u7533\u62a5\u6587\u4ef6\u7684\u76d1\u7ba1\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c2025\u5e74\u521d\uff0c\u653f\u5e9c\u9881\u5e03\u4e86\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5bf9\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u82e5\u5e72\u6761\u6b3e\u8fdb\u884c\u4e86\u4fee\u8ba2\u548c\u8865\u5145\u3002\u5176\u4e2d\u4e00\u9879\u65b0\u589e\u5185\u5bb9\u662f\u786e\u5b9a\u901a\u8fc7\u62c5\u4fdd\u6216\u8d37\u6b3e\u65b9\u5f0f\u8ba4\u5b9a\u5173\u8054\u65b9\u7684\u65b9\u6cd5\uff0c\u6700\u4f4e\u6ce8\u518c\u8d44\u672c\u95e8\u69db\u4e3a25%\uff0c\u8fd9\u4f7f\u5f97\u8be5\u65b9\u6cd5\u66f4\u7b26\u5408\u8d8a\u5357\u5927\u578b\u79c1\u8425\u4f01\u4e1a\u7684\u5b9e\u9645\u8fd0\u8425\u60c5\u51b5\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Nghi_dinh_1322020ND-CP_trong_quan_ly_giao_dich_lien_ket\"><\/span><b>\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5728\u7ba1\u7406\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4e86\u89e3\u8fd9\u4efd\u6587\u4ef6\u4e3a\u4f55\u5982\u6b64\u91cd\u8981\uff0c\u8ba9\u6211\u4eec\u8ddf\u968f MAN \u2013 Master Accountant Network \u4e00\u8d77\u6df1\u5165\u5206\u6790\u5b83\u5728\u7ecf\u6d4e\u548c\u7a0e\u6536\u7ba1\u7406\u4f53\u7cfb\u4e2d\u53d1\u6325\u7684\u6218\u7565\u4f5c\u7528\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_khung_kho_phap_ly_chong_chuyen_gia\"><\/span><b>\u5b8c\u5584\u6253\u51fb\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6cd5\u5f8b\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8f6c\u79fb\u5b9a\u4ef7\u662f\u6307\u5bf9\u540c\u4e00\u96c6\u56e2\u6210\u5458\u4e4b\u95f4\u8f6c\u79fb\u7684\u5546\u54c1\u548c\u670d\u52a1\u5b9e\u65bd\u5b9a\u4ef7\u653f\u7b56\uff0c\u4f7f\u5176\u4ef7\u683c\u4e0e\u5e02\u573a\u4ef7\u683c\u4e0d\u540c\uff0c\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u5e94\u7f34\u7a0e\u6b3e\u603b\u989d\u7684\u505a\u6cd5\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u4f5c\u7528\u662f\u575a\u5b9a\u786e\u7acb\u4e24\u9879\u9ec4\u91d1\u539f\u5219\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff1a\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u4ef7\u683c\u5fc5\u987b\u7b49\u4e8e\u72ec\u7acb\u65b9\u5728\u7c7b\u4f3c\u6761\u4ef6\u4e0b\u7684\u4ea4\u6613\u4ef7\u683c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9e\u8d28\u91cd\u4e8e\u5f62\u5f0f\u7684\u539f\u5219\uff1a\u7a0e\u52a1\u673a\u5173\u6709\u6743\u5206\u6790\u4ea4\u6613\u7684\u5b9e\u9645\u6027\u8d28\uff0c\u800c\u4e0d\u662f\u4ec5\u4ec5\u4f9d\u8d56\u4e66\u9762\u5408\u540c\u6765\u786e\u5b9a\u6b63\u786e\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5efa\u7acb\u4e86\u4e00\u4e2a\u6709\u6548\u7684\u201c\u5c4f\u969c\u201d\uff0c\u4ee5\u9632\u6b62\u5229\u6da6\u4ece\u8d8a\u5357\u8f6c\u79fb\u5230\u201c\u907f\u7a0e\u5929\u5802\u201d\u6216\u7a0e\u7387\u66f4\u4f18\u60e0\u7684\u56fd\u5bb6\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_tinh_trang_%E2%80%9CVon_mong%E2%80%9D_thong_qua_tran_chi_phi_lai_vay_EBITDA_30\"><\/span><b>\u901a\u8fc7\u5229\u606f\u652f\u51fa\u4e0a\u9650\u63a7\u5236\u201c\u8d44\u672c\u4e0d\u8db3\u201d\uff08EBITDA 30%\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u9879\u89c4\u5b9a\u6700\u80fd\u4f53\u73b0\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u4f5c\u7528\u3002\u6839\u636e\u8be5\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\uff0c\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\uff08\u6263\u9664\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\uff09\u4e0d\u5f97\u8d85\u8fc7\u4f01\u4e1a\u7684\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff09\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u89c4\u7684\u6218\u7565\u610f\u4e49\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6253\u51fb\u7a0e\u57fa\u4fb5\u8680\uff1a\u9632\u6b62\u8de8\u56fd\u516c\u53f8\u4ee5\u503a\u52a1\u5f62\u5f0f\u6ce8\u5165\u8d44\u672c\uff0c\u63a8\u9ad8\u5229\u606f\u6210\u672c\uff0c\u4ece\u800c\u964d\u4f4e\u5728\u8d8a\u5357\u7684\u5229\u6da6\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u969c\u91d1\u878d\u5b89\u5168\uff1a\u9f13\u52b1\u4f01\u4e1a\u5b9e\u73b0\u8d22\u52a1\u72ec\u7acb\uff0c\u51cf\u5c11\u5bf9\u503a\u52a1\u7684\u8fc7\u5ea6\u4f9d\u8d56\uff0c\u4ece\u800c\u6539\u5584\u6574\u4e2a\u7ecf\u6d4e\u7684\u8d22\u52a1\u5065\u5eb7\u72b6\u51b5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fc7\u6e21\u673a\u5236\uff1a\u8be5\u6cd5\u4ee4\u5141\u8bb8\u5c06\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\u7ed3\u8f6c\u5230\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\uff0c\u671f\u9650\u4e3a 5 \u5e74\uff0c\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u521d\u59cb\u6295\u8d44\u9636\u6bb5\u501f\u8d37\u6210\u672c\u9ad8\u6602\u65f6\u51cf\u8f7b\u538b\u529b\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Noi_luat_hoa_chuan_muc_quoc_te_Chuong_trinh_BEPS_cua_OECD\"><\/span><b>\u56fd\u9645\u6807\u51c6\u7684\u56fd\u5185\u5316\uff08\u7ecf\u5408\u7ec4\u7ec7\u7684BEPS\u8ba1\u5212\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u662f\u6253\u51fb\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff08BEPS\uff09\u5408\u4f5c\u8bba\u575b\u7684\u6210\u5458\u56fd\u3002\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u65e8\u5728\u843d\u5b9e\u8fd9\u4e9b\u56fd\u9645\u627f\u8bfa\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u56fd\u522b\u62a5\u544a\u300b\uff08CbCR\uff09\u89c4\u5b9a\uff0c\u5408\u5e76\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc718\u4e07\u4ebf\u8d8a\u5357\u76fe\u7684\u8de8\u56fd\u516c\u53f8\u5fc5\u987b\u62ab\u9732\u5176\u5728\u6bcf\u4e2a\u56fd\u5bb6\u7684\u8be6\u7ec6\u5229\u6da6\u548c\u7eb3\u7a0e\u60c5\u51b5\u3002\u8fd9\u6709\u52a9\u4e8e\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u5168\u9762\u4e86\u89e3\u516c\u53f8\u7684\u5168\u7403\u8d22\u52a1\u72b6\u51b5\uff0c\u4ece\u800c\u66f4\u6e05\u6670\u5730\u8bc6\u522b\u7a0e\u52a1\u98ce\u9669\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_lap_quyen_va_nghia_vu_cong_bang_cho_nguoi_nop_thue\"><\/span><b>\u786e\u7acb\u7eb3\u7a0e\u4eba\u516c\u5e73\u7684\u6743\u5229\u548c\u4e49\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u901a\u8fc7\u5bf9\u7eb3\u7a0e\u4eba\u8fdb\u884c\u5206\u7c7b\u6765\u63d0\u9ad8\u900f\u660e\u5ea6\uff0c\u4ece\u800c\u51cf\u8f7b\u5c0f\u578b\u4f01\u4e1a\u7684\u884c\u653f\u8d1f\u62c5\u3002\u7b2c19\u6761\u8be6\u7ec6\u89c4\u5b9a\u4e86\u514d\u9664\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u8c41\u514d\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u4f46\u7eb3\u7a0e\u671f\u603b\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\u4e14\u5173\u8054\u65b9\u4ea4\u6613\u603b\u989d\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\u7684\u7eb3\u7a0e\u4eba\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5df2\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u5e76\u63d0\u4ea4\u6240\u9700\u5e74\u5ea6\u62a5\u544a\u7684\u7eb3\u7a0e\u4eba\uff0c\u4ecd\u987b\u5c31 APA \u672a\u6db5\u76d6\u7684\u4ea4\u6613\u63d0\u4ea4\u62a5\u544a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u529f\u80fd\u7b80\u5355\u3001\u65e0\u5f62\u8d44\u4ea7\u3001\u8425\u4e1a\u989d\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u5404\u884c\u4e1a\u51c0\u5229\u6da6\u7387\uff08\u606f\u7a0e\u524d\uff09\u8fbe\u5230\u4ee5\u4e0b\u6807\u51c6\u7684\u4f01\u4e1a\uff1a\u5206\u9500\uff085% \u8d77\uff09\u3001\u5236\u9020\uff0810% \u8d77\uff09\u548c\u52a0\u5de5\uff0815% \u8d77\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u4ec5\u4e0e\u5728\u8d8a\u5357\u9002\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\uff0c\u9002\u7528\u76f8\u540c\u7684\u7a0e\u7387\uff0c\u4e14\u53cc\u65b9\u5728\u7eb3\u7a0e\u671f\u95f4\u5747\u65e0\u6743\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u660e\u786e\u754c\u5b9a\u8fd9\u4e9b\u514d\u7a0e\u95e8\u69db\u6709\u52a9\u4e8e\u4f01\u4e1a\u81ea\u884c\u8bc4\u4f30\u98ce\u9669\u5e76\u8282\u7701\u8fd0\u8425\u6210\u672c\uff0c\u540c\u65f6\u521b\u9020\u4e00\u4e2a\u7075\u6d3b\u516c\u5e73\u7684\u7a0e\u52a1\u7ba1\u7406\u73af\u5883\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_cu_dac_luc_cho_Co_quan_Thue_trong_thanh_tra_%E2%80%93_kiem_tra\"><\/span><b>\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u68c0\u67e5\u548c\u5ba1\u8ba1\u7684\u6709\u529b\u5de5\u5177\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u4e3a\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u4e86\u5177\u4f53\u7684\u6743\u529b\u548c\u5de5\u5177\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u6570\u636e\u5e93\uff1a\u7a0e\u52a1\u673a\u5173\u6709\u6743\u4f7f\u7528\u5168\u7403\u8d38\u6613\u6570\u636e\u5e93\u548c\u884c\u4e1a\u6570\u636e\u6765\u6bd4\u8f83\u4f01\u4e1a\u5229\u6da6\u7387\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u7a0e\u7387\u7684\u6743\u5229\uff1a\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u63d0\u4f9b\u5b8c\u6574\u7684\u6587\u4ef6\u6216\u65e0\u6cd5\u8bc1\u660e\u5176\u5b9a\u4ef7\u65b9\u6cd5\u7684\u6b63\u786e\u6027\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u6839\u636e\u72ec\u7acb\u7684\u6bd4\u8f83\u6570\u636e\u786e\u5b9a\u7a0e\u7387\u3002.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_diem_%E2%80%9CChot%E2%80%9D_doanh_nghiep_can_luu_y_nam_2026\"><\/span><b>\u4f01\u4e1a\u57282026\u5e74\u9700\u8981\u5173\u6ce8\u7684\u5173\u952e\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3026\" aria-describedby=\"caption-attachment-3026\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3026\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-diem-cot-loi-doanh-nghiep-luu-y-ve-vai-tro-cua-Nghi-dinh-132_2020_ND-CP.jpg\" alt=\"C\u00e1c \u0111i\u1ec3m c\u1ed1t l\u00f5i doanh nghi\u1ec7p l\u01b0u \u00fd v\u1ec1 vai tr\u00f2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-diem-cot-loi-doanh-nghiep-luu-y-ve-vai-tro-cua-Nghi-dinh-132_2020_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-diem-cot-loi-doanh-nghiep-luu-y-ve-vai-tro-cua-Nghi-dinh-132_2020_ND-CP-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-diem-cot-loi-doanh-nghiep-luu-y-ve-vai-tro-cua-Nghi-dinh-132_2020_ND-CP-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-diem-cot-loi-doanh-nghiep-luu-y-ve-vai-tro-cua-Nghi-dinh-132_2020_ND-CP-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-diem-cot-loi-doanh-nghiep-luu-y-ve-vai-tro-cua-Nghi-dinh-132_2020_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3026\" class=\"wp-caption-text\">\u4f01\u4e1a\u5e94\u6ce8\u610f\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4f5c\u7528\u7684\u5173\u952e\u70b9<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6709\u6548\u9075\u5b88\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u9700\u8981\u900f\u5f7b\u4e86\u89e3\u5176\u5b9e\u9645\u6267\u884c\u89c4\u5219\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_chinh_xac_%E2%80%9CBen_lien_ket%E2%80%9D_theo_sua_doi_moi\"><\/span><b>\u6839\u636e\u65b0\u4fee\u8ba2\u7684\u89c4\u5b9a\uff0c\u51c6\u786e\u8bc6\u522b\u201c\u5173\u8054\u65b9\u201d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u5173\u8054\u65b9\u7684\u8ba4\u5b9a\u8303\u56f4\u5c06\u6269\u5927\u5230\u5305\u62ec\u5b9e\u9645\u63a7\u5236\u5173\u7cfb\u3002\u6839\u636e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u6ce8\u610f\uff0c\u8d37\u6b3e\/\u62c5\u4fdd\u95e8\u69db\u5fc5\u987b\u81f3\u5c11\u5360\u6240\u6709\u8005\u6743\u76ca\u7684 25%\uff0c\u5e76\u4e14\u8d85\u8fc7\u501f\u6b3e\u4eba\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50%\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u5bb6\u5ead\u6210\u5458\uff08\u914d\u5076\u3001\u7236\u6bcd\u3001\u5b50\u5973\uff09\u901a\u8fc7\u4e0d\u540c\u7684\u6cd5\u5f8b\u5b9e\u4f53\u8fdb\u884c\u7ba1\u7406\uff0c\u4ecd\u9700\u53d7\u5230\u4e25\u683c\u63a7\u5236\uff0c\u4ee5\u9632\u6b62\u6536\u5165\u5206\u6563\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_Ho_so_3_tang_%E2%80%93_Giay_thong_hanh_cua_doanh_nghiep\"><\/span><b>\u4e09\u5c42\u6587\u4ef6\u7cfb\u7edf\u2014\u2014\u5546\u52a1\u901a\u884c\u8bc1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9700\u8981\u51c6\u5907\u5fc5\u8981\u6587\u4ef6\u7684\u4f01\u4e1a\u5fc5\u987b\u786e\u4fdd\u6587\u4ef6\u9f50\u5168\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6\uff1a\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u8be6\u60c5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u7403\u4f01\u4e1a\u6982\u51b5\uff08\u4e3b\u6587\u4ef6\uff09\uff1a\u6709\u5173\u5168\u7403\u5546\u4e1a\u6a21\u5f0f\u7684\u4e00\u822c\u4fe1\u606f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\uff1a\u9002\u7528\u4e8e\u5927\u578b\u4f01\u4e1a\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Khoang_gia_tri_doc_lap_chuan_Interquartile_Range\"><\/span><b>\u6807\u51c6\u72ec\u7acb\u8303\u56f4\uff08\u56db\u5206\u4f4d\u8ddd\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5c06\u6807\u51c6\u72ec\u7acb\u4ef7\u503c\u8303\u56f4\u4ece\u7b2c35\u767e\u5206\u4f4d\u6536\u7d27\u81f3\u7b2c75\u767e\u5206\u4f4d\u3002\u63d0\u9ad8\u8fd9\u4e00\u6700\u4f4e\u95e8\u69db\u8feb\u4f7f\u4f01\u4e1a\u7ef4\u6301\u66f4\u9ad8\u3001\u66f4\u63a5\u8fd1\u5e02\u573a\u6c34\u5e73\u7684\u5229\u6da6\u7387\uff0c\u4ee5\u907f\u514d\u7a0e\u52a1\u8c03\u6574\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_va_Che_tai_xu_phat_khi_vi_pham_quy_dinh_ve_Giao_dich_lien_ket\"><\/span><b>\u8fdd\u53cd\u5173\u8054\u4ea4\u6613\u76f8\u5173\u6cd5\u89c4\u7684\u98ce\u9669\u548c\u5904\u7f5a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3025\" aria-describedby=\"caption-attachment-3025\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3025\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-va-Che-tai-xu-phat-khi-vi-pham-quy-dinh-ve-Giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro v\u00e0 Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t khi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-va-Che-tai-xu-phat-khi-vi-pham-quy-dinh-ve-Giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-va-Che-tai-xu-phat-khi-vi-pham-quy-dinh-ve-Giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-va-Che-tai-xu-phat-khi-vi-pham-quy-dinh-ve-Giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-va-Che-tai-xu-phat-khi-vi-pham-quy-dinh-ve-Giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-va-Che-tai-xu-phat-khi-vi-pham-quy-dinh-ve-Giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3025\" class=\"wp-caption-text\">\u8fdd\u53cd\u5173\u8054\u4ea4\u6613\u76f8\u5173\u6cd5\u89c4\u7684\u98ce\u9669\u548c\u5904\u7f5a<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8fdd\u53cd\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u89c4\u5b9a\u4e0d\u4ec5\u4f1a\u5bfc\u81f4\u7a0e\u52a1\u8bc4\u4f30\uff0c\u8fd8\u4f1a\u53d7\u5230\u975e\u5e38\u4e25\u5389\u7684\u884c\u653f\u5904\u7f5a\u3002\u4ee5\u4e0b\u5217\u51fa\u8fdd\u89c4\u884c\u4e3a\u53ca\u5176\u76f8\u5e94\u7684\u5904\u7f5a\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_ve_hanh_vi_cham_nop_hoac_khong_nop_ho_so_ke_khai\"><\/span><b>\u903e\u671f\u63d0\u4ea4\u6216\u672a\u63d0\u4ea4\u7533\u62a5\u6587\u4ef6\u7684\u5904\u7f5a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u903e\u671f\u63d0\u4ea4\uff08\u9644\u5f55\uff09\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ef6\u8bef 1 \u81f3 30 \u5929\uff1a\u7f5a\u6b3e\u91d1\u989d\u4e3a 2,000,000 \u81f3 5,000,000 \u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ef6\u8bef 31 \u81f3 60 \u5929\uff1a\u7f5a\u6b3e\u91d1\u989d\u4e3a 5,000,000 \u81f3 8,000,000 \u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e 61 \u81f3 90 \u5929\uff0c\u6216\u8d85\u8fc7 90 \u5929\u4f46\u65e0\u5e94\u7f34\u7a0e\u6b3e\uff1a\u5c06\u88ab\u5904\u4ee5 8,000,000 \u8d8a\u5357\u76fe\u81f3 15,000,000 \u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u6216\u5728\u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u540e 90 \u5929\u4ee5\u4e0a\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\uff0c\u5c06\u88ab\u5904\u4ee5 15,000,000 \u8d8a\u5357\u76fe\u81f3 25,000,000 \u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002.<\/span><\/li>\n<\/ul>\n<p><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">\u672a\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u5c5e\u4e8e\u4e25\u91cd\u8fdd\u89c4\u884c\u4e3a\u3002\u9664\u4e86\u56e0\u672a\u63d0\u4ea4\u6587\u6863\u800c\u88ab\u7f5a\u6b3e\u5916\uff0c\u4f01\u4e1a\u8fd8\u53ef\u80fd\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_vi_khai_sai_dan_den_thieu_so_tien_thue_phai_nop\"><\/span><b>\u5bf9\u56e0\u865a\u5047\u7533\u62a5\u5bfc\u81f4\u5c11\u7f34\u7a0e\u6b3e\u7684\u884c\u4e3a\u5904\u4ee5\u5904\u7f5a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u5ba1\u8ba1\u5e76\u53d1\u73b0\u4f01\u4e1a\u7533\u62a5\u8f6c\u8ba9\u5b9a\u4ef7\u4e0d\u5b9e\uff0c\u5bfc\u81f4\u5e94\u7f34\u7a0e\u6b3e\u4e0d\u8db3\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f5a\u6b3e\uff1a\u5bf9\u4e8e\u5c11\u62a5\u7a0e\u6b3e\u6216\u514d\u7a0e\u3001\u51cf\u514d\u6216\u9000\u8fd8\u8d85\u8fc7\u89c4\u5b9a\u9650\u989d\u7684\u7a0e\u6b3e\uff0c\u5c06\u5904\u4ee5 20% \u7684\u7f5a\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\uff1a\u6309\u903e\u671f\u7a0e\u6b3e\u91d1\u989d\u76840.031 TP3T\/\u5929\u8ba1\u7b97\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_vi_tron_thue_lien_quan_den_giao_dich_lien_ket\"><\/span><b>\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u9003\u7a0e\u5904\u7f5a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u6545\u610f\u4f2a\u9020\u8bb0\u5f55\u6216\u672a\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u4ee5\u9003\u907f\u7a0e\u6b3e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f5a\u6b3e\u91d1\u989d\u4e3a\u9003\u7a0e\u91d1\u989d\u7684 1 \u500d\u81f3 3 \u500d\uff08\u89c6\u60c5\u8282\u8f7b\u91cd\u800c\u5b9a\uff09\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"He_qua_phap_ly_khi_vi_pham\"><\/span><b>\u8fdd\u53cd\u7684\u6cd5\u5f8b\u540e\u679c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u53d7\u5230\u6cd5\u89c4\u5904\u7f5a\u5916\uff0c\u4f01\u4e1a\u8fd8\u9762\u4e34\u4e25\u91cd\u7684\u6cd5\u5f8b\u540e\u679c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u8bc4\u4f30\uff1a\u7a0e\u52a1\u673a\u5173\u6709\u6743\u62d2\u7edd\u63a5\u53d7\u4f01\u4e1a\u7684\u6240\u6709\u652f\u51fa\u548c\u4ea4\u6613\u91d1\u989d\uff0c\u800c\u662f\u4f7f\u7528\u5176\u81ea\u8eab\u7684\u6570\u636e\u6765\u786e\u5b9a\u4f01\u4e1a\u7684\u6536\u5165\u548c\u5229\u6da6\u3002\u8fd9\u5f80\u5f80\u4f1a\u5bfc\u81f4\u5de8\u989d\u6b20\u7a0e\uff0c\u8fdc\u8fdc\u8d85\u51fa\u4f01\u4e1a\u7684\u9884\u671f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u5f00\u62ab\u9732\u8fdd\u89c4\u884c\u4e3a\uff1a\u6709\u5173\u8fdd\u89c4\u4f01\u4e1a\u7684\u4fe1\u606f\u53ef\u80fd\u4f1a\u5728\u7a0e\u52a1\u90e8\u95e8\u7684\u95e8\u6237\u7f51\u7ad9\u4e0a\u516c\u5f00\u62ab\u9732\uff0c\u8fd9\u5c06\u76f4\u63a5\u5f71\u54cd\u5176\u6295\u6807\u58f0\u8a89\u548c\u4e0e\u6218\u7565\u5408\u4f5c\u4f19\u4f34\u7684\u5173\u7cfb\u3002.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chien_luoc_tuan_thu_toi_uu_cho_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u6700\u4f73\u5408\u89c4\u7b56\u7565<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u4e13\u5bb6\u5efa\u8bae\u4f01\u4e1a\u91c7\u53d6\u79ef\u6781\u4e3b\u52a8\u7684\u7a0e\u52a1\u7ba1\u7406\u65b9\u5f0f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7a0e\u52a1\u5065\u5eb7\u68c0\u67e5\uff1a\u5728\u4ea4\u6613\u53d1\u751f\u540e\u7acb\u5373\u8fdb\u884c\u5ba1\u67e5\uff0c\u4ee5\u4fbf\u53ca\u65e9\u53d1\u73b0\u9519\u8bef\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6784\u5efa FAR\uff08\u529f\u80fd\u3001\u8d44\u4ea7\u3001\u98ce\u9669\uff09\u5206\u6790\uff1a\u6839\u636e\u5b9e\u4f53\u5728\u8d8a\u5357\u627f\u62c5\u7684\u5b9e\u9645\u529f\u80fd\u3001\u8d44\u4ea7\u548c\u98ce\u9669\uff0c\u8bc1\u660e\u76c8\u5229\u80fd\u529b\u7684\u5408\u7406\u6027\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bfb\u6c42\u5173\u8054\u65b9\u4ea4\u6613\u65b9\u9762\u7684\u4e13\u4e1a\u673a\u6784\uff1a\u81ea\u884c\u51c6\u5907\u76f8\u5173\u6587\u4ef6\u5f80\u5f80\u5bb9\u6613\u56e0\u7f3a\u4e4f\u5bf9\u6bd4\u6570\u636e\u800c\u51fa\u9519\u3002\u4f01\u4e1a\u5e94\u4f18\u5148\u8003\u8651\u4f7f\u7528\u50cf MAN\uff08Master Accountant Network\uff09\u8fd9\u6837\u7684\u4e13\u4e1a\u673a\u6784\u7684\u670d\u52a1\u3002MAN \u5c06\u6307\u5bfc\u4f01\u4e1a\u5b8c\u6210\u4ece\u98ce\u9669\u8bc4\u4f30\u5230\u4e09\u7ea7\u6587\u4ef6\u4f53\u7cfb\u7f16\u5236\u7684\u5168\u7a0b\u4e13\u4e1a\u670d\u52a1\u6d41\u7a0b\u3002\u5c24\u5176\u503c\u5f97\u4e00\u63d0\u7684\u662f\uff0cMAN \u62e5\u6709\u9488\u5bf9\u4e0d\u540c\u7c7b\u578b\u548c\u89c4\u6a21\u4f01\u4e1a\u7684\u591a\u5143\u5316\u57fa\u51c6\u6570\u636e\u7cfb\u7edf\uff0c\u786e\u4fdd\u7533\u62a5\u7684\u5229\u6da6\u7387\u59cb\u7ec8\u5728\u6cd5\u89c4\u8981\u6c42\u7684\u5b89\u5168\u8303\u56f4\u5185\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51ed\u501f\u4e13\u4e1a\u77e5\u8bc6\u4f18\u5316\u5408\u89c4\u6210\u672c\uff1aMAN\u63d0\u4f9b\u7684\u652f\u6301\u4e0d\u4ec5\u9650\u4e8e\u6587\u4ef6\u63d0\u4ea4\uff0c\u8fd8\u5305\u62ec\u4ee3\u8868\u4f01\u4e1a\u53c2\u4e0e\u7a0e\u52a1\u673a\u5173\u7684\u6cd5\u5f8b\u8bc9\u8bbc\u3002MAN\u7684\u4e13\u5bb6\u62e5\u6709\u5904\u7406\u6570\u767e\u8d77\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u7684\u4e30\u5bcc\u7ecf\u9a8c\uff0c\u80fd\u591f\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u5229\u606f\u652f\u51fa\uff0c\u5e76\u5c06\u7a0e\u52a1\u8bc4\u4f30\u98ce\u9669\u964d\u81f3\u6700\u4f4e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u7528\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff1a\u8fd9\u662f\u4f01\u4e1a\u548c\u7a0e\u52a1\u673a\u5173\u4e8b\u5148\u5c31\u5b9a\u4ef7\u65b9\u6cd5\u8fbe\u6210\u4e00\u81f4\u7684\u6700\u5b89\u5168\u89e3\u51b3\u65b9\u6848\uff0c\u5728\u4e13\u4e1a\u516c\u53f8\u7684\u6307\u5bfc\u4e0b\uff0c\u53ef\u4ee5\u5b8c\u5168\u6d88\u9664\u672a\u6765\u6b20\u7a0e\u7684\u98ce\u9669\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-tron-goi\/\"><span style=\"font-weight: 400;\">\u7efc\u5408\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/span><\/a><\/p><\/blockquote>\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;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u7ba1\u7406\u4e2d\u7684\u4f5c\u7528\u6bcb\u5eb8\u7f6e\u7591\u3002\u5b83\u65e2\u662f\u4fdd\u62a4\u8d22\u653f\u6536\u5165\u7684\u5de5\u5177\uff0c\u4e5f\u662f\u6570\u5b57\u7ecf\u6d4e\u65f6\u4ee3\u4f01\u4e1a\u900f\u660e\u5ea6\u7684\u4fdd\u969c\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u501f\u52a9\u5927\u6570\u636e\u7ba1\u7406\u7cfb\u7edf\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u80fd\u591f\u8f7b\u677e\u8bc6\u522b\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u5f02\u5e38\u60c5\u51b5\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u53ea\u6709\u900f\u5f7b\u7406\u89e3\u5904\u7f5a\u6cd5\u89c4\u5e76\u4e25\u683c\u6267\u884c\u7a0e\u6536\u653f\u7b56\uff0c\u540c\u65f6\u83b7\u5f97\u4fe1\u8a89\u826f\u597d\u7684\u4e13\u4e1a\u673a\u6784\u7684\u652f\u6301\uff0c\u624d\u80fd\u5b9e\u73b0\u53ef\u6301\u7eed\u53d1\u5c55\u5e76\u5728\u56fd\u9645\u5e02\u573a\u4e0a\u6811\u7acb\u826f\u597d\u7684\u58f0\u8a89\u3002.<\/span><\/p>\n<p><span class=\"text\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/\" class=\"su-button su-button-style-flat text-is-link\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"__blank\" rel=\"noopener noreferrer\"><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><\/span><\/p>\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\u7531\u4ee5\u4e0b\u4eba\u5458\u5ba1\u6838\uff1a <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3\u5148\u751f<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Man \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><b>\u53c2\u8003\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2020 \u5e74 11 \u6708 5 \u65e5\u7b2c 132\/2020\/ND-CP \u53f7\u653f\u5e9c\u6cd5\u4ee4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74 2 \u6708 27 \u65e5\u9881\u5e03\u7684\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4fee\u6539\u5e76\u8865\u5145\u4e86\u7b2c 132 \u53f7\u6cd5\u4ee4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u4e0e\u7a0e\u6536\u548c\u53d1\u7968\u76f8\u5173\u7684\u8fdd\u89c4\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7\u3002.<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Vai tr\u00f2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111ang tr\u1edf th\u00e0nh t\u00e2m \u0111i\u1ec3m trong chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam. Trong b\u1ed1i c\u1ea3nh thanh tra chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng chuy\u00ean s\u00e2u v\u00e0 d\u1eef li\u1ec7u thu\u1ebf \u0111\u01b0\u1ee3c chia s\u1ebb xuy\u00ean bi\u00ean gi\u1edbi, vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 tu\u00e2n th\u1ee7 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3024,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3023","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\/3023","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=3023"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3023\/revisions"}],"predecessor-version":[{"id":3027,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3023\/revisions\/3027"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3024"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}