{"id":3038,"date":"2026-03-02T00:03:12","date_gmt":"2026-03-02T07:03:12","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3038"},"modified":"2026-03-02T00:03:49","modified_gmt":"2026-03-02T07:03:49","slug":"giao-dich-lien-ket-nhap-khau-tscd","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nhap-khau-tscd\/","title":{"rendered":"\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u7684\u7a0e\u52a1\u98ce\u9669"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5b9e\u9645\u6848\u4f8b\uff1a\u4e00\u5bb6\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\uff08\u4f01\u4e1aA\uff09\u6b20\u5176\u4f4d\u4e8e\u65b0\u52a0\u5761\u7684\u6bcd\u516c\u53f8\uff08\u4f01\u4e1aB\uff09160\u4e07\u7f8e\u5143\uff0c\u8be5\u7b14\u503a\u52a1\u6309\u6708\u5206\u671f\u507f\u8fd8\u3002\u5f53\u4f01\u4e1aA\u9700\u8981\u4ece\u4e2d\u56fd\u91c7\u8d2d\u56fa\u5b9a\u8d44\u4ea7\u8fdb\u884c\u66ff\u6362\u65f6\uff0c\u4f01\u4e1aB\u76f4\u63a5\u4e0e\u4f9b\u5e94\u5546\u7b7e\u8ba2\u5408\u540c\u5e76\u4ed8\u6b3e\u3002\u95ee\u9898\u662f\uff1a\u4f01\u4e1aA\u5982\u4f55\u5728\u4e0d\u8fdd\u53cd\u5173\u8054\u65b9\u4ea4\u6613\u3001\u56fa\u5b9a\u8d44\u4ea7\u8fdb\u53e3\u548c\u5229\u606f\u652f\u51fa\u7b49\u4e25\u683c\u89c4\u5b9a\u7684\u524d\u63d0\u4e0b\uff0c\u8bb0\u5f55\u8d44\u4ea7\u589e\u52a0\u3001\u8fdb\u884c\u5408\u7406\u7684\u6298\u65e7\u8ba1\u7b97\u5e76\u5904\u7406\u8fd9\u7b14\u503a\u52a1\uff1f<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5916\u5546\u6295\u8d44\u4f01\u4e1a\uff08FDI\uff09\uff0c\u5c24\u5176\u662f\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\uff08EPE\uff09\uff0c\u7ecf\u5e38\u4f1a\u9047\u5230\u4e0a\u8ff0\u60c5\u51b5\u3002\u5bf9\u4e8e\u9996\u5e2d\u4f1a\u8ba1\u5e08\u800c\u8a00\uff0c\u7ba1\u7406\u672a\u507f\u503a\u52a1\u3001\u5229\u606f\u652f\u51fa\u4ee5\u53ca\u7528\u4e8e\u6298\u65e7\u7684\u8d44\u4ea7\u6240\u6709\u6743\u662f\u4e00\u9879\u6781\u5177\u6311\u6218\u6027\u7684\u4efb\u52a1\u3002\u672c\u6587\u5c06\u57fa\u4e8e2026\u5e74\u7684\u6700\u65b0\u6cd5\u5f8b\u6846\u67b6\uff0c\u8be6\u7ec6\u5206\u6790\u76f8\u5173\u98ce\u9669\u53ca\u89e3\u51b3\u65b9\u6848\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nhap-khau-tscd\/#Nhan_dien_quan_he_lien_ket_va_giao_dich_lien_ket_nhap_khau_TSCD\" >\u8bc6\u522b\u56fa\u5b9a\u8d44\u4ea7\u8fdb\u53e3\u4e2d\u7684\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/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\/giao-dich-lien-ket-nhap-khau-tscd\/#Dieu_kien_xac_dinh_quan_he_lien_ket\" >\u786e\u5b9a\u5173\u7cfb\u7684\u6761\u4ef6<\/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\/giao-dich-lien-ket-nhap-khau-tscd\/#Ban_chat_giao_dich_lien_ket_trong_truong_hop_nay\" >\u672c\u6848\u4e2d\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6027\u8d28<\/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\/giao-dich-lien-ket-nhap-khau-tscd\/#Cac_phuong_an_xu_ly_TSCD\" >\u56fa\u5b9a\u8d44\u4ea7\u5904\u7406\u65b9\u6848\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nhap-khau-tscd\/#Tai_sao_phuong_an_von_vay_la_rui_ro\" >\u4e3a\u4ec0\u4e48\u501f\u94b1\u662f\u4e00\u79cd\u6709\u98ce\u9669\u7684\u9009\u62e9\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nhap-khau-tscd\/#Rui_ro_khong_che_lai_vay_30_EBITDA\" >\u5229\u606f\u652f\u51fa\u63a7\u5236\u98ce\u9669\uff0830% EBITDA\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nhap-khau-tscd\/#Canh_bao_ve_quan_ly_ngoai_hoi_va_Ngan_hang_Nha_nuoc\" >\u5173\u4e8e\u5916\u6c47\u7ba1\u7406\u548c\u56fd\u5bb6\u94f6\u884c\u7684\u8b66\u544a\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nhap-khau-tscd\/#Quy_trinh_%E2%80%9CThanh_toan_ho%E2%80%9D_va_hach_toan_ke_toan\" >\u201c\u4ee3\u4ed8\u6b3e\u201d\u6d41\u7a0b\u548c\u4f1a\u8ba1\u5206\u5f55\u3002<\/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\/giao-dich-lien-ket-nhap-khau-tscd\/#Bo_Ho_so_phap_ly_can_chuan_bi\" >\u9700\u8981\u51c6\u5907\u7684\u6cd5\u5f8b\u6587\u4ef6\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\/giao-dich-lien-ket-nhap-khau-tscd\/#Hach_toan_ke_toan_chi_tiet_tai_doanh_nghiep_A\" >A\u516c\u53f8\u8be6\u7ec6\u4f1a\u8ba1\u8bb0\u5f55<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nhap-khau-tscd\/#Giai_doan_1_%E2%80%93_Khi_may_moc_ve_den_kho_va_thong_quan\" >\u7b2c\u4e00\u9636\u6bb5\u2014\u2014\u673a\u5668\u5230\u8fbe\u4ed3\u5e93\u5e76\u5b8c\u6210\u6e05\u5173\u624b\u7eed\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\/giao-dich-lien-ket-nhap-khau-tscd\/#Giai_doan_2_%E2%80%93_Trich_khau_hao_hang_thang\" >\u7b2c\u4e8c\u9636\u6bb5\u2014\u2014\u6708\u5ea6\u6298\u65e7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nhap-khau-tscd\/#Giai_doan_3_%E2%80%93_Bu_tru_cong_no_khi_xuat_khau_hang_cho_B\" >\u7b2c\u4e09\u9636\u6bb5\u2014\u2014\u5411B\u56fd\u51fa\u53e3\u8d27\u7269\u65f6\u62b5\u6d88\u503a\u52a1<\/a><\/li><\/ul><\/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\/giao-dich-lien-ket-nhap-khau-tscd\/#Cac_rui_ro_trong_truong_hop_nay_neu_khong_chon_phuong_an_xu_ly_dung\" >\u5982\u679c\u9009\u62e9\u9519\u8bef\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u5c06\u4f1a\u5e26\u6765\u54ea\u4e9b\u98ce\u9669\u3002<\/a><ul class='ez-toc-list-level-3' 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nhap-khau-tscd\/#Rui_ro_quan_ly_ngoai_hoi\" >\u5916\u6c47\u7ba1\u7406\u98ce\u9669<\/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\/giao-dich-lien-ket-nhap-khau-tscd\/#Rui_ro_hai_quan_doi_voi_doanh_nghiep_che_xuat\" >\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u9762\u4e34\u7684\u6d77\u5173\u98ce\u9669<\/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\/giao-dich-lien-ket-nhap-khau-tscd\/#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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nhap-khau-tscd\/#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=\"Nhan_dien_quan_he_lien_ket_va_giao_dich_lien_ket_nhap_khau_TSCD\"><\/span><b>\u8bc6\u522b\u56fa\u5b9a\u8d44\u4ea7\u8fdb\u53e3\u4e2d\u7684\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8bc4\u4f30\u5df2\u53d1\u751f\u8d39\u7528\u7684\u5408\u7406\u6027\uff0c\u4f01\u4e1a\u9996\u5148\u9700\u8981\u6309\u7167\u73b0\u884c\u6cd5\u5f8b\u7684\u89c4\u5b9a\uff0c\u660e\u786e\u81ea\u8eab\u4e0e\u4ea4\u6613\u5404\u65b9\u4e4b\u95f4\u7684\u5173\u7cfb\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_xac_dinh_quan_he_lien_ket\"><\/span><b>\u786e\u5b9a\u5173\u7cfb\u7684\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u8865\u5145\u548c\u4fee\u8ba2\u7b2c 132 \u53f7\u6cd5\u4ee4\u7684\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u5173\u4e8e\u786e\u5b9a\u5173\u8054\u65b9\u5173\u7cfb\u7684\u6761\u4ef6\uff09\uff0c\u4f01\u4e1a\u5e94\u53c2\u8003\u8be6\u7ec6\u7684\u6210\u7acb\u6761\u4ef6\u3002 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket\/\"><span style=\"font-weight: 400;\">\u5173\u8054\u5173\u7cfb<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\uff08A\uff09\u548c\u65b0\u52a0\u5761\u6bcd\u516c\u53f8\uff08B\uff09\u662f\u5173\u8054\u4f01\u4e1a\u3002.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_giao_dich_lien_ket_trong_truong_hop_nay\"><\/span><b>\u672c\u6848\u4e2d\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6027\u8d28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u65b0\u52a0\u5761\u6bcd\u516c\u53f8\u4e3aA\u4f01\u4e1a\u4ece\u7b2c\u4e09\u65b9\uff08\u4e2d\u56fd\uff09\u8d2d\u4e70\u7684\u8bbe\u5907\u4ed8\u6b3e\uff0c\u8fd9\u4e00\u884c\u4e3a\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u4ea4\u6613\u3002\u6240\u6709\u76f8\u5173\u6210\u672c\u5fc5\u987b\u7b26\u5408\u201c\u81ea\u7531\u5e02\u573a\u6210\u672c\u201d\u539f\u5219\u3002\u5982\u679cA\u4f01\u4e1a\u72ec\u7acb\u8ba2\u7acb\u8d37\u6b3e\u534f\u8bae\u4ee5\u4ea7\u751f\u5229\u606f\u652f\u51fa\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u5c06\u5176\u89c6\u4e3a\u65e8\u5728\u51cf\u5c11\u8d8a\u5357\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_phuong_an_xu_ly_TSCD\"><\/span><b>\u56fa\u5b9a\u8d44\u4ea7\u5904\u7406\u65b9\u6848\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u6e05\u6670\u4e86\u89e3\u5e76\u51c6\u786e\u8bc4\u4f30\u6bcf\u79cd\u5904\u7406\u65b9\u6848\u7684\u5b89\u5168\u6027\uff0c\u4e0b\u8868\u8be6\u7ec6\u5bf9\u6bd4\u4e86\u5173\u8054\u65b9\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u7684\u5404\u79cd\u5904\u7406\u65b9\u6848\u3002\u8be5\u8868\u91cd\u70b9\u5206\u6790\u4e86\u8d44\u4ea7\u6240\u6709\u6743\u3001\u6298\u65e7\u6f5c\u529b\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u548c\u5916\u6c47\u7ba1\u7406\u4e49\u52a1\u2014\u2014\u8fd9\u4e9b\u90fd\u662f\u7a0e\u52a1\u673a\u5173\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\u7279\u522b\u5173\u6ce8\u7684\u56e0\u7d20\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a <\/b><span style=\"font-weight: 400;\">\u6bd4\u8f83\u5173\u8054\u65b9\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u4ea4\u6613\u4e2d\u4e0d\u540c\u5904\u7406\u65b9\u5f0f\u7684\u7a0e\u52a1\u98ce\u9669\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b9\u6848\u4e00\uff1a\u8d37\u6b3e\u534f\u8bae<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b9\u6848\u4e8c\uff1a\u4e70\u5356\u5408\u540c\u4e0a\u6ce8\u660e\u4e70\u65b9\u4e3a B\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b9\u6848\u4e09\uff1a\u4ed8\u6b3e\u534f\u8bae<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6240\u6709\u6743<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c5e\u4e8eA\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c5e\u4e8eB<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c5e\u4e8eA<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ef\u6298\u65e7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0d\u5141\u8bb8\u6298\u65e7\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5141\u8bb8\u8ba1\u63d0\u6298\u65e7\uff08\u524d\u63d0\u662f\u8bb0\u5f55\u5b8c\u6574\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5229\u606f\u8d39\u7528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53d7\u63a7 30% EBITDA\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u672a\u51fa\u73b0\u4efb\u4f55\u95ee\u9898\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u672a\u51fa\u73b0\u4efb\u4f55\u95ee\u9898\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52a1\u98ce\u9669<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u975e\u5e38\u9ad8\uff08\u6d89\u53ca\u8f6c\u8ba9\u5b9a\u4ef7\u3001\u8d44\u672c\u5f31\u5316\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9ad8\uff08\u53ef\u80fd\u4e0d\u8ba1\u5165\u7ba1\u7406\u6216\u8fd0\u8425\u6210\u672c\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f4e\uff08\u771f\u6b63\u7684\u5546\u4e1a\u6027\u8d28\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56fd\u5bb6\u94f6\u884c\u7a0b\u5e8f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u501f\u9605\u4e00\u5e74\u9700\u8981\u767b\u8bb0\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6ca1\u6709\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6ca1\u6709<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4ece\u4e0a\u9762\u7684\u6bd4\u8f83\u8868\u4e2d\u53ef\u4ee5\u770b\u51fa\uff0c\u5728\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u52a0\u5f3a\u7a0e\u6536\u63a7\u5236\u7684\u80cc\u666f\u4e0b\uff0c\u201c\u6839\u636e\u5546\u4e1a\u6027\u8d28\u4ee3\u8868\u4e70\u65b9\u4ed8\u6b3e\u201d\u8fd9\u4e00\u9009\u9879\u5728\u5904\u7406\u6d89\u53ca\u56fa\u5b9a\u8d44\u4ea7\u8fdb\u53e3\u7684\u5173\u8054\u65b9\u4ea4\u6613\u65f6\u98ce\u9669\u6700\u4f4e\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53cd\u4e4b\uff0c\u5c06\u5546\u4e1a\u503a\u52a1\u8f6c\u6362\u4e3a\u8ba1\u606f\u8d37\u6b3e\u5408\u540c\u4e0d\u4ec5\u4f1a\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c30%\u6761\u5bf9EBITDA\u9020\u6210\u9650\u5236\uff0c\u8fd8\u4f1a\u5e26\u6765\u4e0e\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u5916\u6c47\u7ba1\u7406\u76f8\u5173\u7684\u989d\u5916\u98ce\u9669\u3002\u5bf9\u4e8e\u6b20\u6bcd\u516c\u53f8\u5927\u91cf\u672a\u507f\u503a\u52a1\u7684\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u800c\u8a00\uff0c\u5c24\u5176\u5982\u6b64\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_phuong_an_von_vay_la_rui_ro\"><\/span><b>\u4e3a\u4ec0\u4e48\u501f\u94b1\u662f\u4e00\u79cd\u6709\u98ce\u9669\u7684\u9009\u62e9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3041\" aria-describedby=\"caption-attachment-3041\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3041\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-von-vay-rui-ro-trong-giao-dich-lien-ket-nhap-khau-TSCD.jpg\" alt=\"L\u00fd do v\u1ed1n vay r\u1ee7i ro trong giao d\u1ecbch li\u00ean k\u1ebft nh\u1eadp kh\u1ea9u TSC\u0110\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-von-vay-rui-ro-trong-giao-dich-lien-ket-nhap-khau-TSCD.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-von-vay-rui-ro-trong-giao-dich-lien-ket-nhap-khau-TSCD-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-von-vay-rui-ro-trong-giao-dich-lien-ket-nhap-khau-TSCD-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-von-vay-rui-ro-trong-giao-dich-lien-ket-nhap-khau-TSCD-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-von-vay-rui-ro-trong-giao-dich-lien-ket-nhap-khau-TSCD-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3041\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u501f\u6b3e\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u7684\u98ce\u9669\u539f\u56e0\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5c06\u666e\u901a\u5546\u4e1a\u503a\u52a1\u8f6c\u6362\u4e3a\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u8ba1\u606f\u8d37\u6b3e\u5173\u7cfb\uff0c\u4e0d\u4ec5\u4ec5\u662f\u4e00\u9879\u4f1a\u8ba1\u64cd\u4f5c\uff0c\u800c\u4e14\u7531\u4e8e\u5b58\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6f5c\u5728\u98ce\u9669\u4ee5\u53ca\u8fdd\u53cd\u4ee5\u4e0b\u5916\u6c47\u7ba1\u7406\u89c4\u5b9a\uff0c\u4e5f\u662f\u7a0e\u52a1\u673a\u5173\u91cd\u70b9\u5ba1\u67e5\u7684\u5bf9\u8c61\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_khong_che_lai_vay_30_EBITDA\"><\/span><b>\u5229\u606f\u652f\u51fa\u63a7\u5236\u98ce\u9669\uff0830% EBITDA\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u9009\u62e9\u65b9\u6848 1\uff08\u8d37\u6b3e\u534f\u8bae\uff09\uff0cA \u4f01\u4e1a\u5c06\u9762\u4e34\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u89c4\u5b9a\u7684\u969c\u788d\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u4e0a\u9650\uff1a\u7eb3\u7a0e\u4eba\u5728\u786e\u5b9a\u5e94\u7eb3\u7a0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\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\u7ecf\u8425\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u5229\u606f\u652f\u51fa\u548c\u6298\u65e7\u652f\u51fa\uff08EBITDA\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA\u8f83\u4f4e\uff1a\u5bf9\u4e8e\u5904\u4e8e\u6295\u8d44\u521d\u671f\u5e76\u9010\u6b65\u66f4\u65b0\u8bbe\u5907\u7684\u4f01\u4e1a\u800c\u8a00\uff0cEBITDA\u901a\u5e38\u4e0d\u8db3\u4ee5\u652f\u4ed8\u5229\u606f\u652f\u51fa\u3002\u4efb\u4f55\u8d85\u8fc7\u9650\u989d\u7684\u5229\u6da6\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u90fd\u5c06\u88ab\u62d2\u7edd\u6263\u9664\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u6cd5\u8d37\u6b3e\uff1a\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u8d28\u7591\uff1a\u201cA\u516c\u53f8\u6b20B\u516c\u53f8160\u4e07\u7f8e\u5143\u7684\u65e0\u606f\u8d38\u6613\u503a\u52a1\uff0c\u4e3a\u4f55\u8981\u5c06\u5176\u8f6c\u4e3a\u6709\u606f\u8d37\u6b3e\uff1f\u201d\u8fd9\u88ab\u89c6\u4e3a\u6ee5\u7528\u8d44\u672c\uff0c\u5e76\u901a\u8fc7\u652f\u4ed8\u5229\u606f\u5c06\u5229\u6da6\u8f6c\u79fb\u56de\u65b0\u52a0\u5761\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Canh_bao_ve_quan_ly_ngoai_hoi_va_Ngan_hang_Nha_nuoc\"><\/span><b>\u5173\u4e8e\u5916\u6c47\u7ba1\u7406\u548c\u56fd\u5bb6\u94f6\u884c\u7684\u8b66\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 12\/2022\/TT-NHNN \u53f7\u901a\u51fd\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u767b\u8bb0\uff1a\u6240\u6709\u4e2d\u957f\u671f\uff081\u5e74\u4ee5\u4e0a\uff09\u5916\u503a\u90fd\u5fc5\u987b\u5728\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u767b\u8bb0\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u540e\u679c\uff1a\u5982\u679cA\u4f01\u4e1a\u672a\u8fdb\u884c\u6ce8\u518c\uff0c\u5c06\u88ab\u5904\u4ee52\u4ebf\u81f33\u4ebf\u8d8a\u5357\u76fe\u7684\u884c\u653f\u7f5a\u6b3e\uff0c\u5e76\u4e14\u6240\u6709\u5229\u606f\u652f\u51fa\u5c06\u88ab\u6c38\u4e45\u7981\u6b62\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u3002.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_%E2%80%9CThanh_toan_ho%E2%80%9D_va_hach_toan_ke_toan\"><\/span><b>\u201c\u4ee3\u4ed8\u6b3e\u201d\u6d41\u7a0b\u548c\u4f1a\u8ba1\u5206\u5f55\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8be5\u65b9\u6848\u5141\u8bb8 A \u516c\u53f8\u8d2d\u7f6e\u8d44\u4ea7\u5e76\u8fdb\u884c\u6298\u65e7\uff0c\u800c\u65e0\u9700\u4ea7\u751f\u5229\u606f\u652f\u51fa\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_Ho_so_phap_ly_can_chuan_bi\"><\/span><b>\u9700\u8981\u51c6\u5907\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u8bc1\u660eA\u516c\u53f8\u5bf9\u8fd9\u4e9b\u8d44\u4ea7\u7684\u6240\u6709\u6743\uff0c\u6587\u4ef6\u5fc5\u987b\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9500\u552e\u5408\u540c\uff1a\u7531A\u516c\u53f8\u4e0e\u4e2d\u56fd\u4f9b\u5e94\u5546\u7b7e\u8ba2\uff08B\u516c\u53f8\u4f5c\u4e3a\u4ed8\u6b3e\u4ee3\u7406\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u6b3e\u534f\u8bae\uff1aA\u516c\u53f8\u6388\u6743B\u516c\u53f8\u5411\u4e2d\u56fd\u4f9b\u5e94\u5546\u652f\u4ed8\u673a\u5668\u8d27\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u53e3\u5355\u636e\uff1a\u6d77\u5173\u7533\u62a5\u5355\uff08\u8fdb\u53e3\u5546\u4e3aA\uff09\u3001\u53d1\u7968\u3001\u88c5\u7bb1\u5355\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B \u7684\u4ed8\u6b3e\u5355\u636e\uff1aB \u5411\u4e2d\u56fd\u4f9b\u5e94\u5546\u7684\u7535\u6c47\uff08Swift\uff09\uff0c\u4ee5\u53ca\u4ee3\u8868 A \u4ed8\u6b3e\u7684\u786e\u8ba4\u901a\u77e5\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_ke_toan_chi_tiet_tai_doanh_nghiep_A\"><\/span><b>A\u516c\u53f8\u8be6\u7ec6\u4f1a\u8ba1\u8bb0\u5f55<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u900f\u660e\u5ea6\uff0c\u4f1a\u8ba1\u4eba\u5458\u4f1a\u6267\u884c\u4ee5\u4e0b\u4f1a\u8ba1\u5206\u5f55\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Giai_doan_1_%E2%80%93_Khi_may_moc_ve_den_kho_va_thong_quan\"><\/span><b>\u7b2c\u4e00\u9636\u6bb5\u2014\u2014\u673a\u5668\u5230\u8fbe\u4ed3\u5e93\u5e76\u5b8c\u6210\u6e05\u5173\u624b\u7eed\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u589e\u52a0\u56fa\u5b9a\u8d44\u4ea7\u7684\u539f\u59cb\u6210\u672c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 211\uff08\u673a\u5668\u8bbe\u5907\u539f\u4ef7\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 331\uff08\u5e94\u4ed8\u7ed9 B \u516c\u53f8 \u2013 \u4ee3\u8868\u8be5\u516c\u53f8\u652f\u4ed8\u7684\u6b3e\u9879\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8bb0\u5f55\u8fdb\u53e3\u5173\u7a0e\uff08\u5982\u6709\uff09\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 133\/211<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237\u7f16\u53f7\u4e3a333\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Giai_doan_2_%E2%80%93_Trich_khau_hao_hang_thang\"><\/span><b>\u7b2c\u4e8c\u9636\u6bb5\u2014\u2014\u6708\u5ea6\u6298\u65e7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5728\u6b64\u9636\u6bb5\uff0c\u8bf7\u6267\u884c\u4ee5\u4e0b\u4f1a\u8ba1\u5206\u5f55\u4ee5\u786e\u4fdd\u900f\u660e\u5ea6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 627\u3001642\uff08\u6298\u65e7\u8d39\u7528\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 214\uff08\u7d2f\u8ba1\u6298\u65e7\uff09\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Giai_doan_3_%E2%80%93_Bu_tru_cong_no_khi_xuat_khau_hang_cho_B\"><\/span><b>\u7b2c\u4e09\u9636\u6bb5\u2014\u2014\u5411B\u56fd\u51fa\u53e3\u8d27\u7269\u65f6\u62b5\u6d88\u503a\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">B\u516c\u53f8\u51fa\u53e3\u6536\u5165\u521b\u5386\u53f2\u65b0\u9ad8\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 131\uff08\u5e94\u6536 B \u7684\u8d26\u6b3e\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237\u7f16\u53f7\u4e3a511\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6267\u884c\u62b5\u9500\u5206\u5f55\uff08\u57fa\u4e8e\u503a\u52a1\u62b5\u9500\u62a5\u544a\uff09\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 331\uff08\u673a\u68b0\u8bbe\u5907\u548c\u672a\u507f\u503a\u52a1\uff1a160 \u4e07\u7f8e\u5143\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 131\uff08\u51fa\u53e3\u8d27\u7269\u5e94\u6536\u8d26\u6b3e\uff09\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_rui_ro_trong_truong_hop_nay_neu_khong_chon_phuong_an_xu_ly_dung\"><\/span><b>\u5982\u679c\u9009\u62e9\u9519\u8bef\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u5c06\u4f1a\u5e26\u6765\u54ea\u4e9b\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3040\" aria-describedby=\"caption-attachment-3040\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3040\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-rui-ro-giao-dich-lien-ket-nhap-khau-TSCD-neu-khong-chon-phuong-an-xu-ly-dung.jpg\" alt=\"C\u00e1c r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft nh\u1eadp kh\u1ea9u TSC\u0110 n\u1ebfu kh\u00f4ng ch\u1ecdn ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u00fang\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-rui-ro-giao-dich-lien-ket-nhap-khau-TSCD-neu-khong-chon-phuong-an-xu-ly-dung.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-rui-ro-giao-dich-lien-ket-nhap-khau-TSCD-neu-khong-chon-phuong-an-xu-ly-dung-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-rui-ro-giao-dich-lien-ket-nhap-khau-TSCD-neu-khong-chon-phuong-an-xu-ly-dung-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-rui-ro-giao-dich-lien-ket-nhap-khau-TSCD-neu-khong-chon-phuong-an-xu-ly-dung-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-rui-ro-giao-dich-lien-ket-nhap-khau-TSCD-neu-khong-chon-phuong-an-xu-ly-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3040\" class=\"wp-caption-text\">\u5982\u679c\u9009\u62e9\u9519\u8bef\u7684\u5904\u7406\u65b9\u6cd5\uff0c\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u4f1a\u5e26\u6765\u98ce\u9669\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u7a0e\u52a1\u673a\u5173\u5728\u7a0e\u52a1\u5ba1\u8ba1\u671f\u95f4\uff0c\u4e0d\u4ec5\u4f1a\u8003\u8651\u4f01\u4e1a\u662f\u5426\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u4e86\u6d89\u53ca\u56fa\u5b9a\u8d44\u4ea7\u8fdb\u53e3\u7684\u4ea4\u6613\uff0c\u8fd8\u4f1a\u8bc4\u4f30\u6574\u4e2a\u6587\u4ef6\u94fe\uff1a\u5408\u540c\u3001\u6240\u6709\u6743\u3001\u73b0\u91d1\u6d41\u3001\u4ed8\u6b3e\u6027\u8d28\u4ee5\u53ca\u4ea4\u6613\u7684\u7ecf\u6d4e\u76ee\u6807\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ec5\u4ec5\u4e00\u4e2a\u4e0d\u5408\u903b\u8f91\u7684\u73af\u8282\uff08\u4f8b\u5982\uff0c\u5408\u540c\u4e0a\u5199\u7684\u662f\u6bcd\u516c\u53f8\uff0c\u4f46\u5b50\u516c\u53f8\u5374\u5bf9\u5408\u540c\u8fdb\u884c\u4e86\u6298\u65e7\uff1b\u6216\u8005\u5c06\u8d38\u6613\u503a\u52a1\u8f6c\u6362\u4e3a\u8ba1\u606f\u8d37\u6b3e\uff09\u5c31\u53ef\u80fd\u4f7f\u4f01\u4e1a\u9762\u4e34\u8bf8\u591a\u98ce\u9669\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u8d39\u7528\u4e0d\u5141\u8bb8\u6263\u9664\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u8d85\u8fc7 30% EBITDA \u4e0a\u9650\uff0c\u5229\u606f\u652f\u51fa\u4e0d\u4e88\u8ba4\u53ef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91cd\u65b0\u786e\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56e0\u8fdd\u53cd\u5916\u6c47\u7ba1\u7406\u6761\u4f8b\u800c\u53d7\u5230\u5904\u7f5a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u591a\u5e74\u6765\u4e00\u76f4\u9762\u4e34\u62d6\u6b20\u7a0e\u6b3e\u548c\u6ede\u7eb3\u91d1\u7684\u56f0\u6270\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_quyen_so_huu_va_khau_hao\"><\/span><b>\u6240\u6709\u6743\u548c\u6298\u65e7\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u6bcd\u516c\u53f8\u88ab\u5217\u4e3a\u4e70\u65b9\u6216\u8fdb\u53e3\u5546\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u8ba4\u5b9a\u8be5\u8d44\u4ea7\u4e0d\u5c5e\u4e8e\u8d8a\u5357\u7684\u4f01\u4e1a\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u6240\u6709\u6298\u65e7\u8d39\u7528\u5c06\u4e0d\u4e88\u8ba4\u53ef\uff0c\u5e76\u4e14\u4f01\u4e1a\u6240\u5f97\u7a0e\u5c06\u8ffd\u6eaf\u5f81\u6536\u6570\u5e74\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_mong_von_Thin_Capitalization\"><\/span><b>\u8d44\u672c\u5f31\u5316\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c06\u5546\u4e1a\u503a\u52a1\u8f6c\u6362\u4e3a\u8ba1\u606f\u8d37\u6b3e\u65f6\uff0c\u4f01\u4e1a\u53ef\u80fd\u4f1a\u56e0\u4e0d\u5fc5\u8981\u5730\u589e\u52a0\u8d22\u52a1\u6760\u6746\u4ee5\u901a\u8fc7\u5229\u606f\u652f\u51fa\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u56fd\u5916\u800c\u53d7\u5230\u6279\u8bc4\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_an_dinh_gia_va_dieu_chinh_tang_thu_nhap_chiu_thue\"><\/span><b>\u4ef7\u683c\u64cd\u7eb5\u548c\u5e94\u7a0e\u6536\u5165\u5411\u4e0a\u8c03\u6574\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u65e0\u6cd5\u8bc1\u660e\u673a\u5668\u7684\u4ef7\u683c\u662f\u5e02\u573a\u4ef7\u683c\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u91cd\u65b0\u8bc4\u4f30\u4ea4\u6613\u4ef7\u683c\uff0c\u5e76\u5411\u4e0a\u8c03\u6574\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_quan_ly_ngoai_hoi\"><\/span><b>\u5916\u6c47\u7ba1\u7406\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c12\/2022\/TT-NHNN\u53f7\u901a\u77e5\uff0c\u4e2d\u957f\u671f\u5916\u503a\u5fc5\u987b\u5728\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u767b\u8bb0\u3002\u672a\u6309\u89c4\u5b9a\u767b\u8bb0\u7684\uff0c\u5c06\u9762\u4e34\u4e25\u91cd\u7684\u884c\u653f\u5904\u7f5a\uff0c\u5e76\u53ef\u80fd\u88ab\u7981\u6b62\u62b5\u6263\u5229\u606f\u652f\u51fa\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_hai_quan_doi_voi_doanh_nghiep_che_xuat\"><\/span><b>\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u9762\u4e34\u7684\u6d77\u5173\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u8fdb\u53e3\u5355\u636e\u4e0e\u5408\u540c\u3001\u62a5\u5173\u5355\u548c\u4ed8\u6b3e\u5355\u4e0d\u4e00\u81f4\uff0c\u4f01\u4e1a\u53ef\u80fd\u9700\u8981\u91cd\u65b0\u89e3\u91ca\u8d27\u7269\u7684\u6d77\u5173\u4f30\u4ef7\u548c\u9884\u671f\u7528\u9014\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\u65e5\u76ca\u5173\u6ce8\u6d89\u53ca\u56fa\u5b9a\u8d44\u4ea7\u8fdb\u53e3\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7684\u80cc\u666f\u4e0b\uff0c\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u4e0d\u4ec5\u9700\u8981\u6b63\u786e\u5904\u7406\u4f1a\u8ba1\u7a0b\u5e8f\uff0c\u8fd8\u9700\u8981\u786e\u4fdd\u4ea4\u6613\u7684\u7ecf\u6d4e\u6027\u8d28\u7b26\u5408\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u4ee5\u53ca\u5176\u4ed6\u5916\u6c47\u7ba1\u7406\u6cd5\u89c4\u7684\u89c4\u5b9a\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5c06\u5546\u4e1a\u503a\u52a1\u8f6c\u6362\u4e3a\u8ba1\u606f\u8d37\u6b3e\u534f\u8bae\u53ef\u80fd\u4f1a\u5e26\u6765\u4e00\u4e9b\u98ce\u9669\uff0c\u4f8b\u5982 EBITDA \u53d7\u9650\u3001\u7591\u4f3c\u8f6c\u8ba9\u5b9a\u4ef7\u4ee5\u53ca\u5883\u5916\u8d37\u6b3e\u767b\u8bb0\u4e49\u52a1\u3002\u540c\u65f6\uff0c\u771f\u6b63\u7b26\u5408\u5546\u4e1a\u60ef\u4f8b\u3001\u6587\u4ef6\u9f50\u5168\u4e14\u73b0\u91d1\u6d41\u900f\u660e\u7684\u652f\u4ed8\u5b89\u6392\uff0c\u5c06\u4f7f\u4f01\u4e1a\u53d7\u76ca\u532a\u6d45\uff0c\u5177\u4f53\u4f53\u73b0\u5728\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;\">\u4fdd\u62a4\u56fa\u5b9a\u8d44\u4ea7\u7684\u6298\u65e7\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u907f\u514d\u627f\u62c5\u5229\u606f\u652f\u51fa\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9650\u5236\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u4ef7\u683c\u64cd\u7eb5\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c3d\u91cf\u51cf\u5c11\u6b20\u7a0e\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6b20\u6bcd\u516c\u53f8\u5927\u91cf\u672a\u507f\u503a\u52a1\u7684\u4f01\u4e1a\uff0c\u6216\u8005\u7ecf\u5e38\u4ece\u5173\u8054\u65b9\u8fdb\u53e3\u8d44\u4ea7\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u4ece\u4e00\u5f00\u59cb\u5c31\u5ba1\u67e5\u4ea4\u6613\u7ed3\u6784\u662f 2026 \u7eb3\u7a0e\u5e74\u5ea6\u4e4b\u524d\u4e00\u9879\u81f3\u5173\u91cd\u8981\u7684\u9884\u9632\u63aa\u65bd\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u8d35\u516c\u53f8\u9700\u8981\u5ba1\u6838\u5176\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u8bf7\u53c2\u8003\u4ee5\u4e0b\u5185\u5bb9\u3002 <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia\/\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/span><\/a><\/span><span style=\"font-weight: 400;\"> MAN\u7684\u6df1\u5ea6\u63a2\u7d22\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>T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf: M\u1ed9t doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DN A) \u0111ang n\u1ee3 c\u00f4ng ty m\u1eb9 t\u1ea1i Singapore (DN B) s\u1ed1 ti\u1ec1n 1,6 tri\u1ec7u USD v\u00e0 th\u1ef1c hi\u1ec7n c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 d\u1ea7n h\u00e0ng th\u00e1ng. Khi DN A c\u1ea7n thay th\u1ebf h\u1ec7 th\u1ed1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) t\u1eeb Trung Qu\u1ed1c, C\u00f4ng ty B \u0111\u00e3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3039,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3038","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\/3038","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=3038"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3038\/revisions"}],"predecessor-version":[{"id":3043,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3038\/revisions\/3043"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3039"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}