{"id":3044,"date":"2026-03-02T20:13:10","date_gmt":"2026-03-03T03:13:10","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3044"},"modified":"2026-03-03T18:38:44","modified_gmt":"2026-03-04T01:38:44","slug":"giao-dich-lien-ket-khi-nhap-tscd","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-nhap-tscd\/","title":{"rendered":"\u4ece\u6bcd\u516c\u53f8\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u65f6\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff1a\u5b89\u5168\u7a0e\u52a1\u5904\u7406\u6307\u5357\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5728\u6df1\u5165\u5206\u6790\u6cd5\u5f8b\u6cd5\u89c4\u4e4b\u524d\uff0c\u672c\u6587\u5c06\u91cd\u70b9\u63a2\u8ba8\u5916\u5546\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a\u7684\u4e00\u4e2a\u5178\u578b\u60c5\u51b5\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u5173\u65b9\uff1aA\u516c\u53f8\uff08\u8d8a\u5357\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\uff09\u548cB\u6bcd\u516c\u53f8\uff08\u65b0\u52a0\u5761\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u524d\u503a\u52a1\u60c5\u51b5\uff1aA \u6b20 B \u7ea6 160 \u4e07\u7f8e\u5143\u7684\u7d2f\u8ba1\u8d27\u7269\u503a\u52a1\uff0c\u5e76\u6309\u6708\u652f\u4ed8\u62b5\u6d88\u6b3e\u9879\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u60c5\u51b5\u5982\u4e0b\uff1a2026\u5e74\uff0cA\u516c\u53f8\u4ece\u4e2d\u56fd\u8fdb\u53e3\u4ef7\u503c8\u4e07\u7f8e\u5143\u7684\u56fa\u5b9a\u8d44\u4ea7\u3002\u7136\u800c\uff0cB\u516c\u53f8\u76f4\u63a5\u4ee3\u8868A\u516c\u53f8\u4e0e\u4e2d\u56fd\u4f9b\u5e94\u5546\u7b7e\u8ba2\u5408\u540c\u5e76\u652f\u4ed8\u8d27\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u76ee\u6807\uff1aA \u516c\u53f8\u5e0c\u671b\u589e\u52a0\u56fa\u5b9a\u8d44\u4ea7\uff0c\u5bf9\u5176\u8fdb\u884c\u6298\u65e7\uff0c\u5e76\u901a\u8fc7\u62b5\u6d88\u503a\u52a1\uff08\u6216\u5c06\u5176\u8f6c\u6362\u4e3a\u6709\u606f\u8d37\u6b3e\uff09\u6765\u652f\u4ed8 B \u516c\u53f8\uff0c\u4ee5\u4f18\u5316\u6210\u672c\uff0c\u800c\u65e0\u9700\u7acb\u5373\u4ea7\u751f\u73b0\u91d1\u6d41\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6d89\u53ca\u6bcd\u516c\u53f8\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u7684\u5173\u8054\u65b9\u4ea4\u6613\u6b63\u6210\u4e3a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u548c\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u7a0e\u52a1\u5ba1\u8ba1\u7684\u70ed\u70b9\u95ee\u9898\u3002\u8bb8\u591a\u4f01\u4e1a\u53d1\u73b0\uff0c\u6bcd\u516c\u53f8\u5728\u4e0e\u5916\u56fd\u4f9b\u5e94\u5546\u7b7e\u8ba2\u5408\u540c\u5e76\u4ed8\u6b3e\u540e\uff0c\u5e76\u672a\u5145\u5206\u8bc4\u4f30\u8d44\u4ea7\u6240\u6709\u6743\u3001\u6298\u65e7\u6761\u4ef6\u3001\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u9650\u989d\u4ee5\u53ca\u627f\u5305\u5546\u7eb3\u7a0e\u4e49\u52a1\u7b49\u65b9\u9762\u7684\u98ce\u9669\uff0c\u4fbf\u5c06\u503a\u52a1\u62b5\u6d88\u6216\u8f6c\u6362\u4e3a\u5185\u90e8\u8d37\u6b3e\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u5373\u4f7f\u5408\u540c\u6216\u8fdb\u53e3\u5355\u636e\u7ed3\u6784\u4e2d\u7684\u4e00\u4e2a\u5fae\u5c0f\u9519\u8bef\uff0c\u4e5f\u53ef\u80fd\u5bfc\u81f4\u6240\u6709\u6298\u65e7\u8d39\u7528\u4e0d\u4e88\u8ba4\u53ef\u3001\u5229\u606f\u652f\u51fa\u65e0\u6cd5\u6263\u9664\uff0c\u6216\u8005\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u9700\u8981\u91cd\u65b0\u8bc4\u4f30\u3002\u8ba9\u6211\u4eec\u901a\u8fc7 MAN\uff08\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff09\u8fdb\u4e00\u6b65\u5206\u6790\u548c\u63a2\u8ba8\u8fd9\u4e2a\u95ee\u9898\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-khi-nhap-tscd\/#Ban_chat_phap_ly_cua_giao_dich_lien_ket_khi_nhap_TSCD_tu_cong_ty_me\" >\u4ece\u6bcd\u516c\u53f8\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u65f6\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6027\u8d28\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-khi-nhap-tscd\/#Xac_dinh_quan_he_lien_ket\" >\u786e\u5b9a\u5173\u7cfb<\/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-khi-nhap-tscd\/#Van_de_so_huu_tai_san_Diem_mau_chot_de_tinh_khau_hao\" >\u8d44\u4ea7\u6240\u6709\u6743\u95ee\u9898\uff1a\u8ba1\u7b97\u6298\u65e7\u7684\u5173\u952e\u70b9\u3002<\/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-khi-nhap-tscd\/#Rui_ro_thue_thu_nhap_doanh_nghiep_va_chi_phi_khong_duoc_tru\" >\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u4e0d\u53ef\u62b5\u6263\u8d39\u7528\u76f8\u5173\u7684\u98ce\u9669\u3002<\/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\/giao-dich-lien-ket-khi-nhap-tscd\/#Nguy_co_loai_tru_chi_phi_khau_hao\" >\u672a\u8ba1\u63d0\u6298\u65e7\u8d39\u7528\u7684\u98ce\u9669<\/a><\/li><li class='ez-toc-page-1 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-khi-nhap-tscd\/#Van_de_can_tru_cong_no\" >\u503a\u52a1\u62b5\u9500\u95ee\u9898\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-nhap-tscd\/#Chuyen_doi_cong_no_thanh_khoan_vay_Giai_phap_hay_%E2%80%9CCon_dao_hai_luoi%E2%80%9D\" >\u5c06\u503a\u52a1\u8f6c\u5316\u4e3a\u8d37\u6b3e\uff1a\u662f\u89e3\u51b3\u65b9\u6848\u8fd8\u662f\u201c\u53cc\u5203\u5251\u201d\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-nhap-tscd\/#Khong_che_lai_vay_theo_Nghi_dinh_132_EBITDA_30\" >\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u7387\u4e0a\u9650 (EBITDA 30%)<\/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\/giao-dich-lien-ket-khi-nhap-tscd\/#Nghia_vu_Thue_nha_thau_FCT_va_Hiep_dinh_tranh_danh_thue_hai_lan\" >\u627f\u5305\u5546\u7a0e (FCT) \u4e49\u52a1\u548c\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a<\/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-khi-nhap-tscd\/#Thu_tuc_voi_Ngan_hang_Nha_nuoc\" >\u4e0e\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u529e\u7406\u624b\u7eed<\/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\/giao-dich-lien-ket-khi-nhap-tscd\/#Lap_Ho_so_xac_dinh_gia_Giao_dich_lien_ket\" >\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6587\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-nhap-tscd\/#Phuong_an_xu_ly_truong_hop\" >\u9488\u5bf9\u6b64\u6848\u4f8b\u63d0\u51fa\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-nhap-tscd\/#Phat_sinh_thue_nha_thau_FCT_doi_voi_lai_tra_cho_to_chuc_nuoc_ngoai_Singapore\" >\u5916\u56fd\u627f\u5305\u5546\u7a0e (FCT) \u662f\u6307\u5411\u5728\u65b0\u52a0\u5761\u7684\u5916\u56fd\u7ec4\u7ec7\u652f\u4ed8\u7684\u5229\u606f\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-nhap-tscd\/#Doi_tuong_chiu_thue_va_muc_thue_suat\" >\u5e94\u7a0e\u5bf9\u8c61\u548c\u7a0e\u7387<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-nhap-tscd\/#Thoi_diem_phat_sinh_nghia_vu_thue_khi_can_tru_cong_no\" >\u503a\u52a1\u62b5\u9500\u65f6\u4ea7\u751f\u7eb3\u7a0e\u4e49\u52a1\u7684\u65f6\u95f4\u70b9\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-nhap-tscd\/#Cach_tinh_thue_FCT\" >\u5982\u4f55\u8ba1\u7b97\u8054\u90a6\u6d88\u8d39\u7a0e\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-nhap-tscd\/#Hiep_dinh_danh_thue_hai_lan_DTA\" >\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09<\/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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-nhap-tscd\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-nhap-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=\"Ban_chat_phap_ly_cua_giao_dich_lien_ket_khi_nhap_TSCD_tu_cong_ty_me\"><\/span><b>\u4ece\u6bcd\u516c\u53f8\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u65f6\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6027\u8d28\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6b63\u786e\u8bc4\u4f30\u98ce\u9669\u5e76\u9009\u62e9\u5408\u9002\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u9996\u5148\u9700\u8981\u660e\u786e\u4ece\u6bcd\u516c\u53f8\u6536\u8d2d\u56fa\u5b9a\u8d44\u4ea7\u65f6\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6027\u8d28\u3002\u6b63\u786e\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\u548c\u8d44\u4ea7\u6240\u6709\u6743\u662f\u5224\u65ad\u4f01\u4e1a\u80fd\u5426\u5408\u6cd5\u786e\u8ba4\u3001\u6298\u65e7\u548c\u6838\u7b97\u56fa\u5b9a\u8d44\u4ea7\u7684\u57fa\u7840\u3002\u4ee5\u4e0b\u662f\u9700\u8981\u8be6\u7ec6\u5206\u6790\u7684\u6838\u5fc3\u6cd5\u5f8b\u56e0\u7d20\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_quan_he_lien_ket\"><\/span><b>\u786e\u5b9a\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0cA\u516c\u53f8\u548cB\u516c\u53f8\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u6240\u6709\u8005\u81f3\u5c11 25% \u7684\u80a1\u6743\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u5bb6\u4f01\u4e1a\u5747\u7531\u7b2c\u4e09\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u63a7\u5236\uff08\u6bcd\u516c\u53f8-\u5b50\u516c\u53f8\u6a21\u5f0f\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0cA \u548c B \u4e4b\u95f4\u6d89\u53ca\u8d44\u4ea7\u4e70\u5356\u3001\u4ee3\u4ed6\u4eba\u4ed8\u6b3e\u6216\u8d37\u6b3e\u7684\u6240\u6709\u4ea4\u6613\u5747\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5e76\u53d7\u5230\u7a0e\u52a1\u673a\u5173\u7684\u4e25\u683c\u76d1\u7ba1\uff0c\u4ee5\u6253\u51fb\u8f6c\u8ba9\u5b9a\u4ef7\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Van_de_so_huu_tai_san_Diem_mau_chot_de_tinh_khau_hao\"><\/span><b>\u8d44\u4ea7\u6240\u6709\u6743\u95ee\u9898\uff1a\u8ba1\u7b97\u6298\u65e7\u7684\u5173\u952e\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u8bef\u4ee5\u4e3a\u53ea\u8981\u8d44\u4ea7\u4f4d\u4e8e\u5de5\u5382\u5185\uff0c\u5c31\u53ef\u4ee5\u5bf9\u5176\u8fdb\u884c\u6298\u65e7\u3002\u7136\u800c\uff0c\u6839\u636e\u7b2c45\/2013\/TT-BTC\u53f7\u901a\u77e5\uff0c\u53ea\u6709\u4f01\u4e1a\u80fd\u591f\u8bc1\u660e\u5176\u5bf9\u8d44\u4ea7\u7684\u6240\u6709\u6743\uff0c\u624d\u80fd\u5bf9\u5176\u8fdb\u884c\u6298\u65e7\u5e76\u5c06\u5176\u4f5c\u4e3a\u8d39\u7528\u6263\u9664\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679cB\u516c\u53f8\uff08\u65b0\u52a0\u5761\uff09\u662f\u4e0e\u4e2d\u56fd\u4f9b\u5e94\u5546\u7b7e\u8ba2\u5408\u540c\u5e76\u76f4\u63a5\u4ed8\u6b3e\u7684\u4e00\u65b9\uff0c\u90a3\u4e48\u4ece\u6cd5\u5f8b\u4e0a\u8bb2\uff0c\u521d\u59cb\u6240\u6709\u6743\u5c5e\u4e8eB\u516c\u53f8\u3002\u5982\u679cA\u516c\u53f8\u5728\u6ca1\u6709\u5c06\u6240\u6709\u6743\u4eceB\u516c\u53f8\u8f6c\u79fb\u5230A\u516c\u53f8\u7684\u5408\u540c\uff08\u5185\u90e8\u9500\u552e\u5408\u540c\u6216\u8d44\u4ea7\u8f6c\u79fb\u534f\u8bae\uff09\u7684\u60c5\u51b5\u4e0b\uff0c\u8bb0\u5f55\u56fa\u5b9a\u8d44\u4ea7\u7684\u589e\u52a0\u5e76\u5bf9\u5176\u8fdb\u884c\u6298\u65e7\uff0c\u5219\u7a0e\u52a1\u673a\u5173\u62d2\u7edd\u5168\u989d\u6298\u65e7\u8d39\u7528\u7684\u98ce\u9669\u975e\u5e38\u9ad8\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_thue_thu_nhap_doanh_nghiep_va_chi_phi_khong_duoc_tru\"><\/span><b>\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u4e0d\u53ef\u62b5\u6263\u8d39\u7528\u76f8\u5173\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3046\" aria-describedby=\"caption-attachment-3046\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3046\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-thue-thu-nhap-doanh-nghiep-trong-giao-dich-lien-ket-khi-nhap-TSCD-tu-cong-ty-me.jpg\" alt=\"R\u1ee7i ro thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong giao d\u1ecbch li\u00ean k\u1ebft khi nh\u1eadp TSC\u0110 t\u1eeb c\u00f4ng ty m\u1eb9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-thue-thu-nhap-doanh-nghiep-trong-giao-dich-lien-ket-khi-nhap-TSCD-tu-cong-ty-me.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-thue-thu-nhap-doanh-nghiep-trong-giao-dich-lien-ket-khi-nhap-TSCD-tu-cong-ty-me-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-thue-thu-nhap-doanh-nghiep-trong-giao-dich-lien-ket-khi-nhap-TSCD-tu-cong-ty-me-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-thue-thu-nhap-doanh-nghiep-trong-giao-dich-lien-ket-khi-nhap-TSCD-tu-cong-ty-me-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-thue-thu-nhap-doanh-nghiep-trong-giao-dich-lien-ket-khi-nhap-TSCD-tu-cong-ty-me-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3046\" class=\"wp-caption-text\">\u4ece\u6bcd\u516c\u53f8\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u65f6\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u98ce\u9669\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u901a\u5e38\u6839\u636e\u6cd5\u5f8b\u6587\u4ef6\u3001\u73b0\u91d1\u6d41\u4ee5\u53ca\u4ea4\u6613\u7684\u5b9e\u9645\u7ecf\u6d4e\u6027\u8d28\u8fdb\u884c\u8bc4\u4f30\u3002\u5982\u679c\u4ece\u6bcd\u516c\u53f8\u6536\u8d2d\u56fa\u5b9a\u8d44\u4ea7\u65f6\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7ed3\u6784\u4ece\u4e00\u5f00\u59cb\u5c31\u8bbe\u8ba1\u4e0d\u5f53\uff0c\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u6298\u65e7\u8d39\u7528\u4e0d\u4e88\u8ba4\u53ef\u3001\u5229\u606f\u652f\u51fa\u6263\u9664\u4e0d\u4e88\u8ba4\u53ef\u6216\u8d44\u4ea7\u4f30\u503c\u88ab\u91cd\u65b0\u8bc4\u4f30\u7684\u98ce\u9669\u3002\u4ee5\u4e0b\u662f\u4f01\u4e1a\u9700\u8981\u7279\u522b\u5173\u6ce8\u7684\u5173\u952e\u98ce\u9669\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguy_co_loai_tru_chi_phi_khau_hao\"><\/span><b>\u672a\u8ba1\u63d0\u6298\u65e7\u8d39\u7528\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e00\u9879\u8d44\u4ea7\u8981\u88ab\u786e\u8ba4\u4e3aA\u516c\u53f8\u7684\u56fa\u5b9a\u8d44\u4ea7\uff0c\u76f8\u5173\u6587\u4ef6\u5fc5\u987b\u786e\u4fdd\u5176\u8fde\u7eed\u6027\u548c\u5408\u6cd5\u6027\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u540c\uff1aB \u4e0e A \u4e4b\u95f4\u7684\u9500\u552e\u5408\u540c\uff0c\u6216 B \u4ee3\u8868 A \u8d2d\u4e70\/\u4ed8\u6b3e\u7684\u534f\u8bae\uff08\u5176\u4e2d A \u662f\u6700\u7ec8\u6240\u6709\u8005\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d77\u5173\u6587\u4ef6\uff1a\u8fdb\u53e3\u7533\u62a5\u5355\u5fc5\u987b\u660e\u786e\u6ce8\u660eA\u516c\u53f8\u4e3a\u8fdb\u53e3\u5546\u548c\u53d7\u76ca\u4eba\u3002\u8bf7\u6ce8\u610f\u7533\u62a5\u5355\u4e0a\u7684\u201c\u51fa\u53e3\u5546\u201d\u548c\u201c\u4ed8\u6b3e\u65b9\u5f0f\u201d\u90e8\u5206\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u6b3e\u51ed\u8bc1\uff1aA \u548c B \u4e4b\u95f4\u5fc5\u987b\u6709\u5b9e\u9645\u73b0\u91d1\u6d41\u6216\u4e00\u5957\u6709\u6548\u7684\u503a\u52a1\u62b5\u6d88\u6587\u4ef6\uff08\u4e0e B \u5411\u4e2d\u56fd\u65b9\u9762\u652f\u4ed8\u7684\u91d1\u989d\u8fdb\u884c\u5bf9\u6bd4\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7f3a\u5c11\u4e0a\u8ff0\u4efb\u4f55\u8981\u7d20\uff0c\u5219\u4ece\u6bcd\u516c\u53f8\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u7684\u5173\u8054\u65b9\u4ea4\u6613\u5c06\u88ab\u89c6\u4e3a\u201c\u8d44\u4ea7\u79df\u8d41\u201d\u6216\u201c\u8d44\u4ea7\u501f\u8d37\u201d\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0cA \u5c06\u4e0d\u5141\u8bb8\u6263\u9664\u6298\u65e7\u8d39\u7528\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Van_de_can_tru_cong_no\"><\/span><b>\u503a\u52a1\u62b5\u9500\u95ee\u9898\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7531\u4e8eA\u516c\u53f8\u6b20B\u516c\u53f8160\u4e07\u7f8e\u5143\uff0c\u8fdb\u53e3\u4ef7\u503c8\u4e07\u7f8e\u5143\u7684\u989d\u5916\u8d44\u4ea7\u6765\u62b5\u6d88\u503a\u52a1\u662f\u4e00\u9879\u5408\u7406\u7684\u7ecf\u6d4e\u4ea4\u6613\u3002\u7136\u800c\uff0c\u6839\u636e\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u589e\u503c\u7a0e\u6cd5\u89c4\uff0c\u503a\u52a1\u62b5\u6d88\u5fc5\u987b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e00\u70b9\u5728\u539f\u5408\u540c\u6216\u5176\u8865\u5145\u5408\u540c\u4e2d\u5df2\u6709\u660e\u786e\u89c4\u5b9a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53cc\u65b9\u4f1a\u5b9a\u671f\uff08\u6bcf\u6708\/\u6bcf\u5b63\u5ea6\uff09\u7b7e\u7f72\u5e94\u6536\u8d26\u6b3e\u8c03\u8282\u8868\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u800c\u8a00\uff0c\u5373\u4f7f\u8fdb\u53e3\u8d27\u7269\u65e0\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\uff0c\u62b5\u6d88\u8fc7\u7a0b\u4e5f\u5fc5\u987b\u900f\u660e\uff0c\u4ee5\u9632\u6b62\u7a0e\u52a1\u673a\u5173\u91cd\u65b0\u8bc4\u4f30\u8d44\u4ea7\u4ef7\u503c\u3002.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chuyen_doi_cong_no_thanh_khoan_vay_Giai_phap_hay_%E2%80%9CCon_dao_hai_luoi%E2%80%9D\"><\/span><b>\u5c06\u503a\u52a1\u8f6c\u5316\u4e3a\u8d37\u6b3e\uff1a\u662f\u89e3\u51b3\u65b9\u6848\u8fd8\u662f\u201c\u53cc\u5203\u5251\u201d\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3047\" aria-describedby=\"caption-attachment-3047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3047\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-thue-thu-nhap-doanh-nghiep-trong-giao-dich-lien-ket-khi-nhap-TSCD-tu-cong-ty-me-1.jpg\" alt=\"R\u1ee7i ro thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong giao d\u1ecbch li\u00ean k\u1ebft khi nh\u1eadp TSC\u0110 t\u1eeb c\u00f4ng ty m\u1eb9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-thue-thu-nhap-doanh-nghiep-trong-giao-dich-lien-ket-khi-nhap-TSCD-tu-cong-ty-me-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-thue-thu-nhap-doanh-nghiep-trong-giao-dich-lien-ket-khi-nhap-TSCD-tu-cong-ty-me-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-thue-thu-nhap-doanh-nghiep-trong-giao-dich-lien-ket-khi-nhap-TSCD-tu-cong-ty-me-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-thue-thu-nhap-doanh-nghiep-trong-giao-dich-lien-ket-khi-nhap-TSCD-tu-cong-ty-me-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-thue-thu-nhap-doanh-nghiep-trong-giao-dich-lien-ket-khi-nhap-TSCD-tu-cong-ty-me-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3047\" class=\"wp-caption-text\">\u4ece\u6bcd\u516c\u53f8\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u65f6\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u98ce\u9669\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u89e3\u51b3\u503a\u52a1\u4e0d\u65ad\u589e\u52a0\u7684\u95ee\u9898\uff0c\u8bb8\u591a\u4f01\u4e1a\u9009\u62e9\u4e3a\u8fd9\u7b14 8 \u4e07\u7f8e\u5143\u7684\u8d44\u4ea7\u7b7e\u8ba2\u8d37\u6b3e\u534f\u8bae\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_che_lai_vay_theo_Nghi_dinh_132_EBITDA_30\"><\/span><b>\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u7387\u4e0a\u9650 (EBITDA 30%)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u91cd\u8981\u7684\u89c4\u5b9a\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u7684\u89c4\u5b9a\uff1a\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\u4e0d\u5f97\u8d85\u8fc7EBITDA\u768430%\u3002.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u98ce\u9669\uff1a\u5982\u679c A \u516c\u53f8\u5904\u4e8e\u4e8f\u635f\u72b6\u6001\uff0c\u5176 EBITDA \u5c06\u8f83\u4f4e\u6216\u4e3a\u8d1f\u503c\uff0c\u5bfc\u81f4\u652f\u4ed8\u7ed9 B \u7684\u6240\u6709\u5229\u606f\u652f\u51fa\u5747\u4e0d\u5f97\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ce8\u610f\uff1a\u672c\u5e74\u5ea6\u4e0d\u53ef\u62b5\u6263\u7684\u4efb\u4f55\u5229\u606f\u5c06\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u5e74\u5ea6\uff0c\u4f46\u6700\u957f\u4e0d\u8d85\u8fc7 5 \u5e74\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-trong-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u5229\u606f\u652f\u51fa<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_Thue_nha_thau_FCT_va_Hiep_dinh_tranh_danh_thue_hai_lan\"><\/span><b>\u627f\u5305\u5546\u7a0e (FCT) \u4e49\u52a1\u548c\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53A\u516c\u53f8\u901a\u8fc7\u503a\u52a1\u62b5\u9500\u5411\u65b0\u52a0\u5761\u7684B\u516c\u53f8\u652f\u4ed8\u8d37\u6b3e\u5229\u606f\u65f6\uff0c\u627f\u5305\u5546\u7a0e\u4e49\u52a1\u7acb\u5373\u4ea7\u751f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u5229\u606f\u6536\u5165\u9002\u7528 5% \u7a0e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0b\u5e8f\uff1a\u5fc5\u987b\u5728\u503a\u52a1\u62b5\u6d88\u4e4b\u65e5\u8d77 10 \u5929\u5185\u586b\u5199\u8868\u683c 01\/NTNN\u3002.<\/span><\/li>\n<\/ul>\n<p><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">\u65b0\u52a0\u5761\u4e0e\u8d8a\u5357\u7b7e\u8ba2\u4e86\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff1b\u4f01\u4e1a\u9700\u8981\u6839\u636e\u8be5\u534f\u5b9a\u68c0\u67e5\u5176\u514d\u7a0e\/\u51cf\u7a0e\u901a\u77e5\u8bb0\u5f55\uff0c\u4ee5\u4f18\u5316\u5176\u7eb3\u7a0e\u60c5\u51b5\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_tuc_voi_Ngan_hang_Nha_nuoc\"><\/span><b>\u4e0e\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u529e\u7406\u624b\u7eed<\/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\u77e5\uff0c\u5982\u679c\u503a\u52a1\u7ed3\u6784\u4e3a\u671f\u9650\u8d85\u8fc7\u4e00\u5e74\u7684\u8d37\u6b3e\uff0c\u5219\u4f01\u4e1a\u5fc5\u987b\u767b\u8bb0\u8be5\u7b14\u5916\u56fd\u8d37\u6b3e\u3002.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8b66\u544a\uff1a\u672a\u7ecf\u767b\u8bb0\uff0c\u6240\u6709\u5229\u606f\/\u672c\u91d1\u652f\u4ed8\u4ea4\u6613\uff08\u5305\u62ec\u62b5\u9500\uff09\u5747\u5c06\u88ab\u89c6\u4e3a\u8fdd\u53cd\u5916\u6c47\u7ba1\u7406\u6cd5\u5f8b\uff0c\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u4e0d\u63a5\u53d7\u5229\u606f\u652f\u51fa\u3002.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lap_Ho_so_xac_dinh_gia_Giao_dich_lien_ket\"><\/span><b>\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u4e00\u5bb6\u516c\u53f8\u53ea\u8fdb\u53e3\u4ef7\u503c 8 \u4e07\u7f8e\u5143\u7684\u56fa\u5b9a\u8d44\u4ea7\uff0c\u5b83\u4ecd\u7136\u9700\u8981\u5c65\u884c\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u62a5\u544a\u7684\u4e49\u52a1\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u586b\u5199\u9644\u5f55\u4e00\uff08\u7b2c 132 \u53f7\u6cd5\u4ee4\uff09\uff1a\u4e0e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u521b\u5efa\u672c\u5730\u6587\u4ef6\uff1a\u5982\u679c\u603b\u6536\u5165\u8d85\u8fc7 500 \u4ebf\u8d8a\u5357\u76fe\u4e14\u5173\u8054\u65b9\u4ea4\u6613\u603b\u989d\u8d85\u8fc7 300 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c41\u514d\u60c5\u51b5\uff1a\u5982\u679c\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u5173\u8054\u65b9\u4ea4\u6613\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u8be5\u4f01\u4e1a\u53ef\u8c41\u514d\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff0c\u4f46\u4ecd\u987b\u7533\u62a5\u9644\u5f55\u4e00\u3002.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_an_xu_ly_truong_hop\"><\/span><b>\u9488\u5bf9\u6b64\u6848\u4f8b\u63d0\u51fa\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u4ece\u6bcd\u516c\u53f8\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u65f6\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b89\u5168\uff0c\u4f01\u4e1a\u9700\u8981\u901a\u8fc7\u4ee5\u4e0b\u65b9\u5f0f\u89c4\u907f\u98ce\u9669\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u4ee5\u5728\u56fd\u5916\u6bcd\u516c\u53f8 (B) \u548c\u8d8a\u5357\u5b50\u516c\u53f8 (A) \u4e4b\u95f4\u7b7e\u8ba2\u5408\u540c\uff0c\u4f46\u5fc5\u987b\u8bc1\u660e\u8d37\u6b3e\u662f\u771f\u5b9e\u7684\uff0c\u5e76\u4e14\u7528\u4e8e\u751f\u4ea7\u548c\u7ecf\u8425\u7684\u9884\u671f\u76ee\u7684\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u8fd9\u662f\u4e00\u7b14\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u56e0\u6b64\u5229\u7387\u5fc5\u987b\u9075\u5faa\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\uff0c\u5229\u606f\u652f\u51fa\u53ef\u80fd\u53d7\u5230\u9650\u5236\uff08\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5229\u606f\u652f\u51fa\u9650\u5236\u4e3a 30% EBITDA\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5411\u5916\u56fd\u7ec4\u7ec7\uff08\u65b0\u52a0\u5761\uff09\u652f\u4ed8\u5229\u606f\u4f1a\u4ea7\u751f\u627f\u5305\u5546\u7a0e\uff08FCT\uff09\u8d23\u4efb\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phat_sinh_thue_nha_thau_FCT_doi_voi_lai_tra_cho_to_chuc_nuoc_ngoai_Singapore\"><\/span><b>\u5916\u56fd\u627f\u5305\u5546\u7a0e (FCT) \u662f\u6307\u5411\u5728\u65b0\u52a0\u5761\u7684\u5916\u56fd\u7ec4\u7ec7\u652f\u4ed8\u7684\u5229\u606f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u8d8a\u5357\u7b2c103\/2014\/TT-BTC\u53f7\u901a\u77e5\uff0c\u5411\u5916\u56fd\u7ec4\u7ec7\u548c\u4e2a\u4eba\u652f\u4ed8\u7684\u5229\u606f\u9700\u7f34\u7eb3\u627f\u5305\u5546\u7a0e\u3002\u5982\u679cA\u516c\u53f8\u901a\u8fc7\u62b5\u9500\u503a\u52a1\u7684\u65b9\u5f0f\u5411\u5176\u6bcd\u516c\u53f8B\uff08\u65b0\u52a0\u5761\uff09\u652f\u4ed8\u5229\u606f\uff0c\u5219\u4ee5\u4e0b\u51e0\u70b9\u9700\u8981\u6f84\u6e05\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_thue_va_muc_thue_suat\"><\/span><b>\u5e94\u7a0e\u5bf9\u8c61\u548c\u7a0e\u7387<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5229\u606f\u6536\u5165\u662f\u6307B\u516c\u53f8\u5728\u8d8a\u5357\u4ea7\u751f\u7684\u6536\u5165\u3002\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u7387\uff1a\u627f\u5305\u5546\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e3a\u5229\u606f\u603b\u652f\u51fa\u7684 51%\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\uff1a\u6839\u636e\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u77e5\u7b2c4\u6761\u7b2c8\u6b3e\u7684\u89c4\u5b9a\uff0c\u5916\u56fd\u673a\u6784\u7684\u8d37\u6b3e\u6d3b\u52a8\u4e0d\u5f81\u6536\u589e\u503c\u7a0e\u3002\u56e0\u6b64\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u5916\u56fd\u516c\u53f8\u7a0e\uff08FCT\uff09\u4ec5\u5305\u542b5%\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Thoi_diem_phat_sinh_nghia_vu_thue_khi_can_tru_cong_no\"><\/span><b>\u503a\u52a1\u62b5\u9500\u65f6\u4ea7\u751f\u7eb3\u7a0e\u4e49\u52a1\u7684\u65f6\u95f4\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u4f01\u4e1a\u5e38\u72af\u7684\u9519\u8bef\u3002\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u8d8a\u5357\u4f01\u4e1a\u5411\u5916\u56fd\u627f\u5305\u5546\u652f\u4ed8\u6b3e\u9879\u65f6\uff0c\u5c31\u4f1a\u4ea7\u751f\u627f\u5305\u5546\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee5\u4ed8\u6b3e\u62b5\u9500\u8d1f\u503a\u3002A\u516c\u53f8\u4ee5\u8d37\u6b3e\u5229\u606f\u62b5\u9500\u73b0\u6709\u8d27\u6b3e\u7684\u884c\u4e3a\u88ab\u89c6\u4e3a\u5df2\u5b8c\u6210\u4ed8\u6b3e\u3002\u56e0\u6b64\uff0cA\u516c\u53f8\u5fc5\u987b\u5728\u8d26\u7c3f\u4e2d\u4f5c\u51fa\u62b5\u9500\u5206\u5f55\u540e\u7acb\u5373\u7533\u62a5\u5e76\u7f34\u7eb3\u8054\u90a6\u6d88\u8d39\u7a0e\u3002.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_FCT\"><\/span><b>\u5982\u4f55\u8ba1\u7b97\u8054\u90a6\u6d88\u8d39\u7a0e\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5408\u540c\u89c4\u5b9aA\u8d1f\u6709\u7eb3\u7a0e\u4e49\u52a1\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;\"><strong>\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7a0e\u6536\u5165 = \u5b9e\u9645\u652f\u4ed8\u5229\u606f \/ (1 \u2013 5%)<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u7136\u540e\u786e\u5b9a\u627f\u5305\u5546\u7a0e\uff08FCT\uff09\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;\"><strong>\u627f\u5305\u5546\u4f01\u4e1a\u6240\u5f97\u7a0e = \u5e94\u7a0e\u6536\u5165 x 5%<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5408\u540c\u89c4\u5b9aB\u8d1f\u6709\u7eb3\u7a0e\u4e49\u52a1\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;\"><strong>\u627f\u5305\u5546\u4f01\u4e1a\u6240\u5f97\u7a0e = \u5b9e\u9645\u652f\u4ed8\u5229\u606f x 5%<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span class=\"ez-toc-section\" id=\"Hiep_dinh_danh_thue_hai_lan_DTA\"><\/span><b>\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u548c\u65b0\u52a0\u5761\u7b7e\u8ba2\u4e86\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09\u3002\u7136\u800c\uff0c\u5bf9\u4e8e\u8d37\u6b3e\u5229\u606f\u6536\u5165\uff0c\u5927\u591a\u6570\u534f\u5b9a\uff08\u5305\u62ec\u4e0e\u65b0\u52a0\u5761\u7684\u534f\u5b9a\uff09\u4ecd\u7136\u5141\u8bb8\u8d8a\u5357\uff08\u6536\u5165\u6765\u6e90\u56fd\uff09\u6309\u4f18\u60e0\u7a0e\u7387\uff08\u901a\u5e38\u4e3a10%\u62165%\uff09\u5f81\u7a0e\u3002\u7531\u4e8e\u6839\u636e\u7b2c103\/2014\/TT-BTC\u53f7\u901a\u77e5\uff08\u5173\u4e8e\u627f\u5305\u5546\u7a0e\uff08FCT\uff09\uff09\u89c4\u5b9a\u76845%\u7a0e\u7387\u5df2\u7ecf\u662f\u6700\u4f4e\u7a0e\u7387\uff0c\u56e0\u6b64\u9002\u7528DTA\u901a\u5e38\u4e0d\u4f1a\u8fdb\u4e00\u6b65\u51cf\u5c11\u5e94\u7eb3\u7a0e\u989d\uff0c\u4f46\u4f01\u4e1a\u4ecd\u9700\u6309\u7167\u534f\u5b9a\u89c4\u5b9a\u7684\u7a0b\u5e8f\u7533\u62a5\u7a0e\u6536\u51cf\u514d\uff0c\u4ee5\u786e\u4fdd\u5408\u89c4\u3002.<\/span><\/p>\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;\">\u6d89\u53ca\u4ece\u6bcd\u516c\u53f8\u8fdb\u53e3\u56fa\u5b9a\u8d44\u4ea7\u7684\u5173\u8054\u65b9\u4ea4\u6613\u5e76\u975e\u5355\u7eaf\u7684\u4f1a\u8ba1\u95ee\u9898\uff0c\u800c\u662f\u6d89\u53ca\u6cd5\u5f8b\u7ed3\u6784\u3001\u7a0e\u52a1\u548c\u5916\u6c47\u7ba1\u7406\u7b49\u8bf8\u591a\u65b9\u9762\u7684\u7efc\u5408\u6027\u95ee\u9898\u3002\u4ece\u8d44\u4ea7\u6240\u6709\u6743\u548c\u652f\u4ed8\u5904\u7406\u5230\u503a\u52a1\u62b5\u9500\u673a\u5236\u4ee5\u53ca\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u9650\u989d\uff0c\u4efb\u4f55\u4e00\u4e2a\u73af\u8282\u7684\u758f\u5ffd\u90fd\u53ef\u80fd\u5bfc\u81f4\u8bf8\u5982\u6298\u65e7\u8d39\u7528\u4e0d\u4e88\u8ba4\u53ef\u3001\u8ffd\u6eaf\u5f81\u6536\u627f\u5305\u5546\u7a0e\u6b3e\u6216\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u8fdb\u884c\u91cd\u65b0\u8bc4\u4f30\u7b49\u98ce\u9669\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u548c\u65b0\u5174\u4f01\u4e1a\u800c\u8a00\uff0c\u6700\u5b89\u5168\u7684\u65b9\u6cd5\u4e0d\u662f\u201c\u4ee5\u540e\u518d\u5408\u6cd5\u5316\u201d\uff0c\u800c\u662f\u4ece\u4e00\u5f00\u59cb\u5c31\u8bbe\u8ba1\u6b63\u786e\u7684\u4ea4\u6613\u7ed3\u6784\uff0c\u786e\u4fdd\u5e02\u573a\u53ef\u884c\u6027\u3001\u5b8c\u6574\u7684\u6587\u4ef6\u548c\u73b0\u91d1\u6d41\u80fd\u591f\u51c6\u786e\u53cd\u6620\u4ea4\u6613\u7684\u7ecf\u6d4e\u6027\u8d28\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u76ee\u524d\u6b63\u5728\u8fdb\u884c\u8d44\u4ea7\u6536\u8d2d\u3001\u5185\u90e8\u501f\u6b3e\u6216\u4e0e\u6bcd\u516c\u53f8\u8fdb\u884c\u503a\u52a1\u91cd\u7ec4\uff0c\u5c3d\u65e9\u8fdb\u884c\u5ba1\u67e5\u5c06\u663e\u8457\u964d\u4f4e\u5728\u5373\u5c06\u5230\u6765\u7684\u7a0e\u52a1\u7ed3\u7b97\u4e2d\u51fa\u73b0\u6b20\u7a0e\u7684\u98ce\u9669\u3002\u7acb\u5373\u8fdb\u884c\u5ba1\u67e5\u3002 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi\/\"><span style=\"font-weight: 400;\">\u6df1\u5ea6\u8f6c\u79fb\u5b9a\u4ef7\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u5982\u9700\u5c31\u5982\u4f55\u4ee5\u7cfb\u7edf\u3001\u5b9e\u7528\u4e14\u907f\u7a0e\u7684\u65b9\u5f0f\u6784\u5efa 2026 \u5e74\u5173\u8054\u65b9\u4ea4\u6613\u63d0\u4f9b\u5efa\u8bae\uff0c\u8bf7\u8054\u7cfb MAN\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>Tr\u01b0\u1edbc khi \u0111i v\u00e0o ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, b\u00e0i vi\u1ebft n\u00e0y t\u1eadp trung gi\u1ea3i quy\u1ebft m\u1ed9t t\u00ecnh hu\u1ed1ng \u0111i\u1ec3n h\u00ecnh t\u1ea1i doanh nghi\u1ec7p FDI nh\u01b0 sau: Ch\u1ee7 th\u1ec3: C\u00f4ng ty A (Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam) v\u00e0 C\u00f4ng ty m\u1eb9 B (Singapore). Th\u1ef1c tr\u1ea1ng c\u00f4ng n\u1ee3: A \u0111ang [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3045,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3044","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\/3044","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=3044"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3044\/revisions"}],"predecessor-version":[{"id":3048,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3044\/revisions\/3048"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3045"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}