{"id":3085,"date":"2026-03-06T01:31:46","date_gmt":"2026-03-06T08:31:46","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3085"},"modified":"2026-03-06T01:50:31","modified_gmt":"2026-03-06T08:50:31","slug":"dieu-kien-mien-lap-ho-so-xac-dinh-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-mien-lap-ho-so-xac-dinh-gia\/","title":{"rendered":"\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u6761\u4ef6"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8bb8\u591a\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u5728\u7ed3\u7b97\u7a0e\u6b3e\u65f6\uff0c\u8c41\u514d\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u6761\u4ef6\u5c24\u4e3a\u91cd\u8981\u3002\u6839\u636e\u76f8\u5173\u89c4\u5b9a\u2026\u2026 <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u548c <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u4fee\u8ba2\u548c\u8865\u5145\uff0c\u5e76\u975e\u6240\u6709\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u90fd\u9700\u8981\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u53ea\u8981\u5b83\u4eec\u7b26\u5408\u6709\u5173\u6536\u5165\u89c4\u6a21\u3001\u4ea4\u6613\u91d1\u989d\u6216\u6807\u51c6\u5229\u6da6\u7387\u7684\u7279\u5b9a\u6761\u4ef6\u3002\u4e0b\u6587\u5c06\u8be6\u7ec6\u5206\u6790\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6761\u4ef6\uff0c\u5e76\u91cd\u70b9\u4ecb\u7ecd\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u7a0e\u52a1\u5ba1\u8ba1\u98ce\u9669\u7684\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\u3002.<\/span><\/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 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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\/dieu-kien-mien-lap-ho-so-xac-dinh-gia\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_la_gi\" >\u4ec0\u4e48\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-mien-lap-ho-so-xac-dinh-gia\/#Doi_tuong_bat_buoc_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u9700\u8981\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u5b9e\u4f53<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" 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class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-mien-lap-ho-so-xac-dinh-gia\/#Giai_phap_thuc_tien_giup_doanh_nghiep_duy_tri_tinh_tuan_thu_ben_vung\" >\u5e2e\u52a9\u4f01\u4e1a\u7ef4\u6301\u53ef\u6301\u7eed\u5408\u89c4\u6027\u7684\u5b9e\u7528\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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-mien-lap-ho-so-xac-dinh-gia\/#Xay_dung_Chinh_sach_gia_noi_bo_Intercompany_Pricing_Policy\" >\u5236\u5b9a\u516c\u53f8\u95f4\u5b9a\u4ef7\u653f\u7b56\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-mien-lap-ho-so-xac-dinh-gia\/#_Chuan_hoa_he_thong_chung_tu_ke_toan_va_phan_loai_chuc_nang\" >\u00a0\u89c4\u8303\u4f1a\u8ba1\u51ed\u8bc1\u5236\u5ea6\u5e76\u5bf9\u5176\u529f\u80fd\u8fdb\u884c\u5206\u7c7b\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\/dieu-kien-mien-lap-ho-so-xac-dinh-gia\/#Dao_tao_nhan_su_va_tham_van_chuyen_gia_dinh_ky\" >\u5b9a\u671f\u5458\u5de5\u57f9\u8bad\u548c\u4e13\u5bb6\u54a8\u8be2\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-mien-lap-ho-so-xac-dinh-gia\/#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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-mien-lap-ho-so-xac-dinh-gia\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_la_gi\"><\/span><span style=\"color: #000000;\"><b>\u4ec0\u4e48\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff1f<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3094\" aria-describedby=\"caption-attachment-3094\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3094\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-xac-dinh-gia-giao-dich-lien-ket-Dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-theo-Nghi-dinh-132-1.jpg\" alt=\"H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-xac-dinh-gia-giao-dich-lien-ket-Dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-theo-Nghi-dinh-132-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-xac-dinh-gia-giao-dich-lien-ket-Dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-theo-Nghi-dinh-132-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-xac-dinh-gia-giao-dich-lien-ket-Dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-theo-Nghi-dinh-132-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-xac-dinh-gia-giao-dich-lien-ket-Dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-theo-Nghi-dinh-132-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-xac-dinh-gia-giao-dich-lien-ket-Dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-theo-Nghi-dinh-132-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3094\" class=\"wp-caption-text\"><span style=\"color: #000000;\">\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1a\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6761\u4ef6<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u662f\u7531\u516c\u53f8\u51c6\u5907\u7684\u4e00\u5957\u6587\u4ef6\uff0c\u7528\u4e8e\u8bc1\u660e\u4e0e\u5173\u8054\u65b9\u7684\u4ea4\u6613\u662f\u6309\u7167\u516c\u5e73\u4ea4\u6613\u539f\u5219\u8fdb\u884c\u7684\uff0c\u8fd9\u610f\u5473\u7740\u4ea4\u6613\u7684\u4ef7\u683c\u548c\u6761\u6b3e\u4e0e\u5e02\u573a\u4e0a\u72ec\u7acb\u4ea4\u6613\u7684\u4ef7\u683c\u548c\u6761\u6b3e\u76f8\u540c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u8be5\u6587\u4ef6\u7528\u4e8e\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u4f01\u4e1a\u6ca1\u6709\u8fdb\u884c\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u5229\u6da6\u8f6c\u79fb\u6216\u8f6c\u8ba9\u5b9a\u4ef7\u4ee5\u51cf\u5c11\u5176\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u4e00\u5957\u5b8c\u6574\u7684\u4f30\u503c\u6587\u4ef6\u5305\u62ec\u4e09\u5c42\uff08\u4e09\u7ea7\u6587\u4ef6\uff09\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/\"><span style=\"font-weight: 400;\"><span style=\"color: #0000ff;\">\u672c\u5730\u6587\u4ef6<\/span><\/span><\/a><span style=\"font-weight: 400;\">\u91cd\u70b9\u5173\u6ce8\u8d8a\u5357\u7eb3\u7a0e\u4eba\u7684\u5177\u4f53\u4ea4\u6613\uff0c\u5206\u6790\u5176\u529f\u80fd\u3001\u8d44\u4ea7\u3001\u98ce\u9669\u548c\u4f30\u503c\u65b9\u6cd5\u3002.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vai-tro-cua-ho-so-toan-cau\/\"><span style=\"font-weight: 400;\"><span style=\"color: #0000ff;\">\u4e3b\u6587\u4ef6<\/span><\/span><\/a><span style=\"font-weight: 400;\">\uff1a\u6982\u8ff0\u4e86\u96c6\u56e2\u7684\u5168\u7403\u4e1a\u52a1\u8fd0\u8425\uff0c\u5305\u62ec\u7ec4\u7ec7\u7ed3\u6784\u3001\u65e0\u5f62\u8d44\u4ea7\u6218\u7565\u548c\u5185\u90e8\u8d22\u52a1\u653f\u7b56\u3002.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-phai-lap-cbcr-2026\/\"><span style=\"font-weight: 400;\"><span style=\"color: #0000ff;\">\u5404\u56fd\u5229\u6da6\u62a5\u544a<\/span><\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u56fd\u522b\u62a5\u544a \u2013 CbCR\uff09\uff1a\u4e00\u4efd\u5c06\u96c6\u56e2\u7684\u6536\u5165\u3001\u7a0e\u6536\u548c\u7ecf\u6d4e\u7ee9\u6548\u6307\u6807\u5206\u914d\u5230\u96c6\u56e2\u8fd0\u8425\u7684\u6bcf\u4e2a\u56fd\u5bb6\u7684\u62a5\u544a\u3002.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u9664\u975e\u7b26\u5408\u7279\u5b9a\u8c41\u514d\u6761\u4ef6\uff0c\u5426\u5219\u4ece\u4e8b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u5fc5\u987b\u63d0\u4f9b\u6b64\u6587\u4ef6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><span style=\"color: #000000;\"><b>\u9700\u8981\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u5b9e\u4f53<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u4e3a\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u7b26\u5408\u8c41\u514d\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u6761\u4ef6\uff0c\u9996\u5148\u9700\u8981\u660e\u786e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u9002\u7528\u8303\u56f4\u3002\u9700\u8981\u7533\u62a5\u5e76\u7f16\u5236\u8be5\u6587\u4ef6\u7684\u4f01\u4e1a\uff08\u5982\u4e0d\u7b26\u5408\u8c41\u514d\u6761\u4ef6\uff09\u5305\u62ec\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u4e14\u5c5e\u4e8e\u4ee5\u4e0b 11 \u4e2a\u8be6\u7ec6\u5173\u8054\u65b9\u5173\u7cfb\u7c7b\u522b\u4e4b\u4e00\u7684\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u4e00\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u65b9\u81f3\u5c11 25% \u7684\u80a1\u6743\u51fa\u8d44\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u53cc\u65b9\u5747\u62e5\u6709\u81f3\u5c11 25% \u7684\u80a1\u6743\u8d44\u672c\uff0c\u8fd9\u4e9b\u8d44\u672c\u7531\u7b2c\u4e09\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u51fa\u8d44\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u4e00\u65b9\u662f\u53e6\u4e00\u65b9\u7684\u6700\u5927\u80a1\u4e1c\uff0c\u6309\u80a1\u6743\u8d44\u672c\u8ba1\u7b97\uff0c\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u65b9\u81f3\u5c11 10% \u80a1\u80a1\u4efd\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u4e00\u65b9\u4ee5\u4efb\u4f55\u5f62\u5f0f\uff08\u5305\u62ec\u7531\u5173\u8054\u65b9\u878d\u8d44\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\uff09\u5411\u53e6\u4e00\u65b9\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u524d\u63d0\u662f\u8d37\u6b3e\u91d1\u989d\u81f3\u5c11\u4e3a\u501f\u6b3e\u4eba\u6743\u76ca\u7684 25%\uff0c\u5e76\u4e14\u5360\u501f\u6b3e\u4eba\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u4e00\u65b9\u53ef\u4ee5\u59d4\u4efb\u53e6\u4e00\u65b9\u6267\u884c\u59d4\u5458\u4f1a\u6216\u76d1\u4e8b\u4f1a\u6210\u5458\uff0c\u4f46\u524d\u63d0\u662f\u7b2c\u4e00\u65b9\u59d4\u4efb\u7684\u6210\u5458\u4eba\u6570\u8d85\u8fc7\u7b2c\u4e8c\u65b9\u6267\u884c\u59d4\u5458\u4f1a\u6216\u76d1\u4e8b\u4f1a\u6210\u5458\u603b\u6570\uff1b\u6216\u8005\u4e00\u65b9\u53ef\u4ee5\u76f4\u63a5\u59d4\u4efb\u53e6\u4e00\u65b9\u8463\u4e8b\u4f1a\u6216\u76d1\u4e8b\u4f1a\u6210\u5458\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u53cc\u65b9\u8463\u4e8b\u4f1a\u6210\u5458\u4eba\u6570\u53ef\u80fd\u8d85\u8fc7 50%\uff0c\u6216\u8005\u6709\u6743\u4efb\u547d\u7b2c\u4e09\u65b9\u6307\u5b9a\u7684\u8463\u4e8b\u4f1a\u6216\u76d1\u4e8b\u4f1a\u6210\u5458\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u53cc\u65b9\u5728\u4eba\u4e8b\u3001\u8d22\u52a1\u548c\u4e1a\u52a1\u8fd0\u8425\u65b9\u9762\u5747\u7531\u4ee5\u4e0b\u4eb2\u5c5e\u5173\u7cfb\u4e4b\u4e00\u7684\u4e2a\u4eba\u8fdb\u884c\u7ba1\u7406\u6216\u63a7\u5236\uff08\u914d\u5076\u3001\u751f\u7236\u3001\u517b\u7236\u3001\u751f\u6bcd\u3001\u517b\u6bcd\u3001\u4eb2\u751f\u5b50\u5973\u3001\u517b\u5b50\u5973\u3001\u4eb2\u5144\u5f1f\u3001\u4eb2\u59d0\u59b9\u3001\u4eb2\u5144\u5f1f\u59d0\u59b9\u3001\u59d0\u592b\/\u59b9\u592b\u3001\u5ac2\u5b50\/\u5f1f\u5ab3\u3001\u513f\u5ab3\u3001\u7956\u7236\/\u5916\u7956\u7236\u3001\u7956\u6bcd\/\u5916\u7956\u6bcd\u3001\u5916\u5b59\/\u5916\u5b59\u5973\u3001\u59d1\u59d1\/\u59e8\u5988\u3001\u53d4\u53d4\/\u8205\u8205\u3001\u8868\u5144\u5f1f\u59d0\u59b9\u3001\u4f84\u5b50\/\u4f84\u5973\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u8fd9\u4e24\u4e2a\u4f01\u4e1a\u5177\u6709\u603b\u90e8\u548c\u5e38\u8bbe\u673a\u6784\u5173\u7cfb\uff0c\u6216\u8005\u4e24\u8005\u90fd\u662f\u5916\u56fd\u7ec4\u7ec7\u6216\u4e2a\u4eba\u7684\u5e38\u8bbe\u673a\u6784\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u4f01\u4e1a\u7531\u4e2a\u4eba\u901a\u8fc7\u5411\u4f01\u4e1a\u6295\u5165\u8d44\u91d1\u6216\u76f4\u63a5\u53c2\u4e0e\u4f01\u4e1a\u7ba1\u7406\u6765\u63a7\u5236\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u5176\u4ed6\u4f01\u4e1a\u5bf9\u53e6\u4e00\u4f01\u4e1a\u7684\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u5b9e\u65bd\u5b9e\u9645\u7ba1\u7406\u3001\u63a7\u5236\u548c\u51b3\u7b56\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u5728\u7eb3\u7a0e\u671f\u95f4\uff0c\u6709\u6d89\u53ca\u8f6c\u8ba9\u6216\u53d6\u5f97\u81f3\u5c11 25% \u6240\u6709\u8005\u6743\u76ca\u7684\u4ea4\u6613\uff1b\u6216\u5728\u7eb3\u7a0e\u671f\u95f4\uff0c\u5411\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\u6216\u5c5e\u4e8e\u6848\u4f8b h \u4e2d\u6240\u8ff0\u5bb6\u5ead\u5173\u7cfb\u7684\u4e2a\u4eba\u501f\u5165\u6216\u8d37\u51fa\u81f3\u5c11 10% \u6240\u6709\u8005\u6743\u76ca\u7684\u4f01\u4e1a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u5c5e\u4e8e\u4e0a\u8ff0\u7c7b\u522b\uff0c\u5e76\u4e14\u6709\u5173\u8054\u65b9\u4ea4\u6613\uff08\u4e70\u5356\u5546\u54c1\u3001\u670d\u52a1\u3001\u501f\u8d37\u7b49\uff09\uff0c\u4e0b\u4e00\u6b65\u662f\u5c06\u8fd9\u4e9b\u4ea4\u6613\u4e0e\u6536\u5165\u548c\u5229\u6da6\u95e8\u69db\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u627e\u51fa\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u6761\u4ef6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_Dieu_kien_mien_lap_Ho_so_xac_dinh_gia_theo_quy_dinh\"><\/span><span style=\"color: #000000;\"><b>\u8be6\u7ec6\u5206\u6790\uff1a\u8c41\u514d\u7f16\u5236\u6cd5\u89c4\u89c4\u5b9a\u7684\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u6240\u9700\u6587\u4ef6\u7684\u6761\u4ef6\u3002<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u7a0e\u52a1\u673a\u5173\u6839\u636e\u89c4\u6a21\u3001\u98ce\u9669\u6027\u8d28\u548c\u5177\u4f53\u6cd5\u5f8b\u534f\u8bae\u5bf9\u514d\u7a0e\u9879\u76ee\u8fdb\u884c\u5206\u7c7b\u3002\u4ee5\u4e0b\u662f\u4e09\u5927\u7c7b\u514d\u7a0e\u6761\u4ef6\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Mien_lap_ho_so_dua_tren_quy_mo_doanh_thu_va_gia_tri_giao_dich\"><\/span><span style=\"color: #000000;\"><b>\u7b2c\u4e00\u7ec4\uff1a\u6839\u636e\u6536\u5165\u89c4\u6a21\u548c\u4ea4\u6613\u989d\uff0c\u514d\u4e8e\u7533\u62a5\u3002<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u8fd9\u662f\u4e2d\u5c0f\u4f01\u4e1a (SME) \u6700\u5e38\u89c1\u7684\u514d\u9664\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u62a5\u544a\u7684\u60c5\u5f62\u3002\u8981\u7b26\u5408\u6b64\u60c5\u5f62\uff0c\u4f01\u4e1a\u9700\u8981\u5728\u540c\u4e00\u7eb3\u7a0e\u671f\u5185\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u6761\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u7eb3\u7a0e\u671f\u5185\u4ea7\u751f\u7684\u603b\u6536\u5165\uff1a\u4e0d\u8db3 500 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u7eb3\u7a0e\u671f\u5185\u53d1\u751f\u7684\u5173\u8054\u65b9\u4ea4\u6613\u603b\u989d\uff1a\u4e0d\u8db3 300 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">\u635f\u76ca\u8868\u4e2d\u7684\u9500\u552e\u548c\u670d\u52a1\u51c0\u6536\u5165\u4e3a 500 \u4ebf\u8d8a\u5357\u76fe\u3002\u5173\u8054\u65b9\u4ea4\u6613\u989d\u4e3a 300 \u4ebf\u8d8a\u5357\u76fe\uff0c\u6839\u636e\u5168\u90e8\u8d2d\u9500\u4ea4\u6613\u989d\uff08\u4e0d\u542b\u62b5\u9500\uff09\u8ba1\u7b97\u5f97\u51fa\u3002\u8d37\u6b3e\u4ea4\u6613\u989d\u6309\u8be5\u671f\u95f4\u672a\u507f\u8fd8\u8d37\u6b3e\u4f59\u989d\u603b\u989d\u8ba1\u7b97\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u5229\u606f\u652f\u51fa\u3002.<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Mien_lap_ho_so_dua_tren_Thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_APA\"><\/span><span style=\"color: #000000;\"><b>\u7b2c\u4e8c\u7ec4\uff1a\u6839\u636e\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u514d\u4e8e\u7533\u62a5<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u5982\u679c\u4f01\u4e1a\u4e0e\u7a0e\u52a1\u673a\u5173\u7b7e\u8ba2\u4e86\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\uff0c\u4e14\u8be5\u534f\u8bae\u4ecd\u7136\u6709\u6548\uff0c\u5219\u4f01\u4e1a\u5bf9\u4e8e\u5c5e\u4e8e APA \u8303\u56f4\u5185\u7684\u4ea4\u6613\uff0c\u53ef\u514d\u4e8e\u7f16\u5236\u5b9a\u4ef7\u6587\u4ef6\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u4f01\u4e1a\u987b\u6309\u7167\u300aAPA\u6cd5\u89c4\u6307\u5bfc\u901a\u77e5\u300b\u7684\u89c4\u5b9a\u63d0\u4ea4\u5e74\u5ea6APA\u62a5\u544a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u5982\u679c\u4f01\u4e1a\u5728\u5df2\u7b7e\u7f72\u7684APA\u534f\u8bae\u8303\u56f4\u4e4b\u5916\u8fd8\u6709\u5176\u4ed6\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5219\u4ecd\u987b\u4e3a\u8fd9\u4e9b\u4ea4\u6613\u51c6\u5907\u5b9a\u4ef7\u6587\u4ef6\uff08\u9664\u975e\u6ee1\u8db3\u5176\u4ed6\u8c41\u514d\u6761\u4ef6\uff09\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Mien_lap_ho_so_doi_voi_doanh_nghiep_co_chuc_nang_don_gian_va_ty_suat_loi_nhuan_chuan\"><\/span><span style=\"color: #000000;\"><b>\u7b2c 3 \u7ec4\uff1a\u529f\u80fd\u7b80\u5355\u3001\u5229\u6da6\u7387\u6807\u51c6\u7684\u4f01\u4e1a\u514d\u4e8e\u7533\u62a5\u3002<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u8fd9\u9002\u7528\u4e8e\u5728\u5236\u9020\u4e1a\u3001\u5206\u9500\u4e1a\u6216\u7b80\u5355\u52a0\u5de5\u4e1a\u8fd0\u8425\uff0c\u4e14\u5229\u6da6\u900f\u660e\u5ea6\u8f83\u9ad8\u7684\u4f01\u4e1a\u3002\u6b64\u7c7b\u4f01\u4e1a\u53ef\u8c41\u514d\u7f16\u5236\u4ef7\u683c\u51b3\u5b9a\u62a5\u544a\u7684\u6761\u4ef6\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u4ece\u89c4\u6a21\u4e0a\u770b\uff1a\u8be5\u7a0e\u6536\u671f\u95f4\u7684\u6536\u5165\u4e0d\u8db3 2000 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u4ece\u8fd0\u8425\u6027\u8d28\u4e0a\u770b\uff1a\u8be5\u4f01\u4e1a\u4ec5\u6267\u884c\u7b80\u5355\u7684\u529f\u80fd\uff0c\u4e0d\u62e5\u6709\u6216\u5229\u7528\u4ea7\u751f\u91cd\u5927\u9644\u52a0\u503c\u7684\u65e0\u5f62\u8d44\u4ea7\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u5173\u4e8e\u51c0\u5229\u6da6\u7387\uff08EBIT \u2013 \u606f\u7a0e\u524d\u5229\u6da6\u9664\u4ee5\u6536\u5165\uff09\uff1a\u5b83\u5fc5\u987b\u6ee1\u8db3\u6bcf\u4e2a\u884c\u4e1a\u89c4\u5b9a\u7684\u6700\u4f4e\u8981\u6c42\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u5206\u9500\u884c\u4e1a\uff1a\u606f\u7a0e\u524d\u5229\u6da6\u7387\u8fbe\u5230 5% \u6216\u66f4\u9ad8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u5236\u9020\u4e1a\uff1a\u606f\u7a0e\u524d\u5229\u6da6\u7387\u8fbe\u5230 10% \u6216\u66f4\u9ad8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u52a0\u5de5\u884c\u4e1a\uff1a\u606f\u7a0e\u524d\u5229\u6da6\u7387\u8fbe\u5230 15% \u6216\u66f4\u9ad8\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>\u4f8b\u5b50\uff1a <\/b><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f4d\u4e8e\u5e73\u9633\u7701\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a\uff0c\u4e13\u95e8\u4ece\u4e8b\u7535\u5b50\u5143\u4ef6\u52a0\u5de5\uff08\u4e0d\u62e5\u6709\u6838\u5fc3\u6280\u672f\uff09\uff0c\u9884\u8ba1\u52302025\u5e74\u7684\u6536\u5165\u5c06\u8fbe\u52301800\u4ebf\u8d8a\u5357\u76fe\u3002\u5982\u679c\u8be5\u516c\u53f8\u7684\u606f\u7a0e\u524d\u5229\u6da6\u8fbe\u5230270\u4ebf\u8d8a\u5357\u76fe\uff08151TP3\u4e07\u4ebf\u8d8a\u5357\u76fe\uff09\u6216\u4ee5\u4e0a\uff0c\u5219\u8be5\u516c\u53f8\u5b8c\u5168\u7b26\u5408\u7b80\u6613\u529f\u80fd\u7c7b\u522b\u4e0b\u514d\u4e8e\u7f16\u5236\u4f30\u503c\u62a5\u544a\u7684\u6761\u4ef6\u3002.<\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_ro_%E2%80%9CMien_lap_ho_so%E2%80%9D_va_%E2%80%9CMien_ke_khai%E2%80%9D_de_tranh_rui_ro_phap_ly\"><\/span><span style=\"color: #000000;\"><b>\u660e\u786e\u533a\u5206\u201c\u514d\u4e8e\u7533\u62a5\u201d\u548c\u201c\u514d\u4e8e\u58f0\u660e\u201d\uff0c\u4ee5\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\u3002<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u4f1a\u8ba1\u5e08\u7ecf\u5e38\u72af\u7684\u6700\u4e25\u91cd\u7684\u9519\u8bef\u4e4b\u4e00\u662f\u5c06\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7b49\u540c\u4e8e\u4e0d\u5fc5\u6267\u884c\u4efb\u4f55\u8f6c\u8ba9\u5b9a\u4ef7\u7a0b\u5e8f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u4e8b\u5b9e\u4e0a\uff0c\u6cd5\u5f8b\u6cd5\u89c4\u5bf9\u6b64\u6709\u975e\u5e38\u660e\u786e\u7684\u533a\u522b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8c41\u514d\uff1a\u4ec5\u9002\u7528\u4e8e\u7eb3\u7a0e\u4eba\u4ec5\u4e0e\u5728\u8d8a\u5357\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\uff0c\u4e14\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u5e76\u4e14\u53cc\u65b9\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u5747\u672a\u4eab\u53d7\u4efb\u4f55\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u7684\u60c5\u51b5\u3002\u5728\u6b64\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u65e0\u9700\u63d0\u4ea4\u9644\u5f55\u4e00\uff08\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u7533\u62a5\u8868\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u514d\u62a5\uff1a\u4f01\u4e1a\u4ecd\u987b\u5b8c\u6574\u7533\u62a5\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u9644\u4ef6\u4e00\u4e2d\u6240\u5217\u4fe1\u606f\u3002\u5728\u514d\u62a5\u60c5\u5f62\u90e8\u5206\uff0c\u4f01\u4e1a\u987b\u52fe\u9009\u7b26\u5408\u514d\u62a5\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u6761\u4ef6\u7684\u76f8\u5e94\u65b9\u6846\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u5982\u679c\u4f01\u4e1a\u56e0\u8ba4\u4e3a\u81ea\u5df1\u514d\u7a0e\u800c\u672a\u80fd\u51c6\u5907\u5fc5\u8981\u7684\u6587\u4ef6\uff0c\u4f46\u5fd8\u8bb0\u7533\u62a5\u9644\u5f55\u4e00\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u8ba4\u4e3a\u8fd9\u662f\u8fdd\u53cd\u7a0e\u6536\u7a0b\u5e8f\u7684\u884c\u4e3a\uff0c\u5e76\u6709\u6743\u6839\u636e\u7a0e\u52a1\u673a\u5173\u7684\u6bd4\u8f83\u6570\u636e\u8bc4\u4f30\u7a0e\u6b3e\u3002.<\/span><\/p>\n<blockquote><p><span style=\"color: #000000;\"><b>\u53c2\u89c1\uff1a<\/b> <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5728 HTKK\uff08\u8d8a\u5357\u7a0e\u52a1\u7533\u62a5\u7cfb\u7edf\uff09\u4e0a\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8bf4\u660e\u3002<\/span><\/a><\/span><\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_nen_chuan_bi_ho_so_du_phong_du_du_dieu_kien_mien_lap_Ho_so_xac_dinh_gia\"><\/span><span style=\"color: #000000;\"><b>\u5373\u4f7f\u60a8\u7b26\u5408\u514d\u4e8e\u7f16\u5236\u4f30\u503c\u62a5\u544a\u7684\u6761\u4ef6\uff0c\u4e3a\u4ec0\u4e48\u8fd8\u8981\u5236\u5b9a\u5e94\u6025\u8ba1\u5212\uff1f<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3088\" aria-describedby=\"caption-attachment-3088\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3088\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-nen-chuan-bi-ho-so-du-phong-du-du-dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 d\u1ef1 ph\u00f2ng d\u00f9 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-nen-chuan-bi-ho-so-du-phong-du-du-dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-nen-chuan-bi-ho-so-du-phong-du-du-dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-nen-chuan-bi-ho-so-du-phong-du-du-dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-nen-chuan-bi-ho-so-du-phong-du-du-dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-nen-chuan-bi-ho-so-du-phong-du-du-dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3088\" class=\"wp-caption-text\"><span style=\"color: #000000;\">\u5373\u4f7f\u4f01\u4e1a\u65e0\u9700\u7f16\u5236\u4f30\u503c\u6587\u4ef6\uff0c\u4e5f\u5e94\u8be5\u7f16\u5236\u5e94\u6025\u6587\u4ef6\u7684\u539f\u56e0\u3002<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u5373\u4f7f\u7b26\u5408\u8c41\u514d\u6761\u4ef6\uff0c\u4f01\u4e1a\u4e5f\u5efa\u8bae\u51c6\u5907\u76f8\u5173\u8bc1\u660e\u6587\u4ef6\u3002\u539f\u56e0\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u7a0e\u52a1\u673a\u5173\u7684\u68c0\u67e5\u6743\uff1a\u5373\u4f7f\u60a8\u7b26\u5408\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u6761\u4ef6\uff0c\u7a0e\u52a1\u673a\u5173\u4ecd\u7136\u6709\u6743\u5728\u60a8\u603b\u90e8\u8fdb\u884c\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u671f\u95f4\uff0c\u8981\u6c42\u60a8\u89e3\u91ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5408\u7406\u6027\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u5e02\u573a\u4ef7\u683c\u539f\u5219\u4e0d\u53ef\u66f4\u6539\uff1a\u514d\u4e8e\u63d0\u4ea4\u6587\u4ef6\u5e76\u4e0d\u610f\u5473\u7740\u53ef\u4ee5\u968f\u610f\u8f6c\u8ba9\u5b9a\u4ef7\u3002\u4f01\u4e1a\u4ecd\u987b\u786e\u4fdd\u5176\u5b9a\u4ef7\/\u5229\u6da6\u7387\u7b26\u5408\u5e02\u573a\u884c\u60c5\u3002\u82e5\u7f3a\u4e4f\u8bc1\u660e\u6587\u4ef6\uff08\u5373\u4f7f\u662f\u7b80\u5355\u7684\u8bc1\u660e\u6587\u4ef6\uff09\uff0c\u4f01\u4e1a\u5728\u63a5\u53d7\u68c0\u67e5\u65f6\u5c06\u5904\u4e8e\u660e\u663e\u52a3\u52bf\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u63a7\u5236\u5229\u606f\u652f\u51fa\uff08\u7b2c132\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\uff09\uff1a\u5373\u4f7f\u514d\u4e8e\u7533\u62a5\uff0c\u5173\u4e8e\u5229\u606f\u652f\u51fa\u4e0a\u9650\uff08301TP\/3T EBITDA\uff09\u7684\u89c4\u5b9a\u4ecd\u7136\u9002\u7528\u4e8e\u6240\u6709\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u3002\u51c6\u5907\u6e05\u6670\u7684\u8d22\u52a1\u6570\u636e\u6709\u52a9\u4e8e\u60a8\u6709\u6548\u63a7\u5236\u8fd9\u4e00\u98ce\u9669\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>\u5b9e\u8df5\u7ecf\u9a8c\uff1a\u00a0 <\/b><span style=\"font-weight: 400;\">\u8bb8\u591a\u7b26\u5408\u514d\u9664\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6761\u4ef6\u7684\u4f01\u4e1a\uff08\u8425\u4e1a\u989d\u4f4e\u4e8e500\u4ebf\u8d8a\u5357\u76fe\uff09\u90fd\u4ece\u6bcd\u516c\u53f8\u83b7\u5f97\u4e86\u5229\u7387\u5f02\u5e38\u9ad8\u7684\u5de8\u989d\u8d37\u6b3e\u3002\u5728\u7a0e\u52a1\u7a3d\u67e5\u4e2d\uff0c\u7a0e\u52a1\u673a\u5173\u867d\u7136\u4e0d\u8981\u6c42\u5ba1\u67e5\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u4f46\u5374\u4ee5\u5229\u7387\u4e0d\u7b26\u5408\u6b63\u5e38\u5546\u4e1a\u76ee\u7684\u6216\u9ad8\u4e8e\u5e02\u573a\u5229\u7387\u4e3a\u7531\uff0c\u62d2\u7edd\u627f\u8ba4\u8fd9\u4e9b\u5229\u606f\u652f\u51fa\u3002.<\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_pho_bien_khi_xac_dinh_dieu_kien_mien_lap_Ho_so_xac_dinh_gia\"><\/span><span style=\"color: #000000;\"><b>\u786e\u5b9a\u514d\u4e8e\u7f16\u5236\u4f30\u503c\u62a5\u544a\u65f6\u5e38\u72af\u7684\u9519\u8bef\u3002<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3087\" aria-describedby=\"caption-attachment-3087\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3087\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-sai-lam-pho-bien-khi-xac-dinh-dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-sai-lam-pho-bien-khi-xac-dinh-dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-sai-lam-pho-bien-khi-xac-dinh-dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-sai-lam-pho-bien-khi-xac-dinh-dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-sai-lam-pho-bien-khi-xac-dinh-dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-sai-lam-pho-bien-khi-xac-dinh-dieu-kien-duoc-mien-lap-Ho-so-xac-dinh-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3087\" class=\"wp-caption-text\"><span style=\"color: #000000;\">\u786e\u5b9a\u514d\u4e8e\u7f16\u5236\u4f30\u503c\u62a5\u544a\u65f6\u5e38\u72af\u7684\u9519\u8bef\u3002<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u5728\u54a8\u8be2\u8fc7\u7a0b\u4e2d\uff0c\u6211\u4eec\u53d1\u73b0\u4ee5\u4e0b\u5e38\u89c1\u9519\u8bef\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u5931\u53bb\u8c41\u514d\u6743\u6216\u53d7\u5230\u4e0d\u516c\u5e73\u7684\u5904\u7f5a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u4ea4\u6613\u91d1\u989d\u95e8\u69db\u8ba1\u7b97\u9519\u8bef\uff1a\u975e\u201c\u975e\u8d27\u5e01\u6027\u201d\u4ea4\u6613\u6216\u901a\u8fc7\u7b2c\u4e09\u65b9\uff08\u4f46\u6307\u5b9a\u4e86\u5173\u8054\u65b9\uff09\u8fdb\u884c\u7684\u4ea4\u6613\u4e0d\u8ba1\u5165\u603b\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">EBIT \u6bd4\u7387\u5e94\u7528\u4e0d\u5f53\uff1a\u4e00\u5bb6\u65e2\u751f\u4ea7\u53c8\u5206\u9500\u7684\u4f01\u4e1a\u5c06\u6240\u6709\u6536\u5165\u90fd\u5e94\u7528\u4e86 5% \u6bd4\u7387\uff08\u7528\u4e8e\u5206\u9500\uff09\uff0c\u5bfc\u81f4\u672a\u80fd\u6ee1\u8db3\u5236\u9020\u4e1a\u5b9e\u9645\u6210\u672c\u786e\u5b9a\u62a5\u544a (10%) \u7684\u8c41\u514d\u6761\u4ef6\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u5229\u7528\u65e0\u5f62\u8d44\u4ea7\u5374\u4ecd\u7533\u8bf7\u8c41\u514d\uff1a\u4e00\u4e9b\u4f01\u4e1a\u4ece\u6bcd\u516c\u53f8\u83b7\u5f97\u6280\u672f\u8f6c\u8ba9\u5e76\u652f\u4ed8\u5e74\u5ea6\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3002\u8fd9\u79cd\u884c\u4e3a\u88ab\u89c6\u4e3a\u5229\u7528\u65e0\u5f62\u8d44\u4ea7\uff0c\u56e0\u6b64\u5373\u4f7f\u5176\u8425\u4e1a\u989d\u4f4e\u4e8e2000\u4ebf\u8d8a\u5357\u76fe\uff0c\u4e5f\u65e0\u6cd5\u4eab\u53d7\u201c\u529f\u80fd\u7b80\u5355\u7684\u4f01\u4e1a\u8c41\u514d\u7533\u62a5\u201d\u7684\u4f18\u60e0\u653f\u7b56\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u7f3a\u4e4f\u8bc1\u636e\u4fdd\u5b58\uff1a\u5f53\u88ab\u95ee\u53ca\u5b9e\u73b0 EBIT \u6c34\u5e73 10% \u7684\u539f\u56e0\u65f6\uff0c\u4f1a\u8ba1\u5e08\u672a\u80fd\u63d0\u4f9b\u6210\u672c\u5206\u914d\u8868\u6216\u76f8\u5e94\u7684\u6bd4\u8f83\u6570\u636e\u5206\u6790\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_thuc_tien_giup_doanh_nghiep_duy_tri_tinh_tuan_thu_ben_vung\"><\/span><span style=\"color: #000000;\"><b>\u5e2e\u52a9\u4f01\u4e1a\u7ef4\u6301\u53ef\u6301\u7eed\u5408\u89c4\u6027\u7684\u5b9e\u7528\u89e3\u51b3\u65b9\u6848\u3002<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u5728\u53d1\u73b0\u9519\u8bef\u540e\uff0c\u4f01\u4e1a\u9700\u8981\u5b9e\u65bd\u5177\u4f53\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u4ee5\u4fdd\u62a4\u5176\u5728\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u65b9\u9762\u7684\u6743\u5229\uff0c\u5e76\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_Chinh_sach_gia_noi_bo_Intercompany_Pricing_Policy\"><\/span><span style=\"color: #000000;\"><b>\u5236\u5b9a\u516c\u53f8\u95f4\u5b9a\u4ef7\u653f\u7b56\u3002<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u5373\u4f7f\u4f01\u4e1a\u65e0\u9700\u63d0\u4ea4\u5168\u5957\u6587\u4ef6\uff0c\u4e5f\u5e94\u5907\u6709\u4e00\u4efd\u7b80\u660e\u627c\u8981\u7684\u5b9a\u4ef7\u653f\u7b56\u6587\u4ef6\u3002\u8be5\u6587\u4ef6\u9610\u8ff0\u4e86\u4f01\u4e1a\u5982\u4f55\u786e\u5b9a\u9500\u552e\u4ef7\u683c\u3001\u670d\u52a1\u8d39\u6216\u5173\u8054\u65b9\u8d37\u6b3e\u5229\u7387\u3002\u5728\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\u65f6\u51c6\u5907\u597d\u5b9a\u4ef7\u653f\u7b56\u6587\u4ef6\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4fdd\u6301\u4f1a\u8ba1\u6838\u7b97\u7684\u4e00\u81f4\u6027\uff0c\u5e76\u5728\u906d\u9047\u7a81\u51fb\u5ba1\u8ba1\u65f6\u66f4\u5bb9\u6613\u89e3\u91ca\u76f8\u5173\u60c5\u51b5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"_Chuan_hoa_he_thong_chung_tu_ke_toan_va_phan_loai_chuc_nang\"><\/span><span style=\"color: #000000;\"><b>\u00a0\u89c4\u8303\u4f1a\u8ba1\u51ed\u8bc1\u5236\u5ea6\u5e76\u5bf9\u5176\u529f\u80fd\u8fdb\u884c\u5206\u7c7b\u3002<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u4f01\u4e1a\u5e94\u8981\u6c42\u5176\u4f1a\u8ba1\u90e8\u95e8\u5c06\u5404\u4e1a\u52a1\u90e8\u95e8\uff08\u751f\u4ea7\u3001\u5206\u9500\u3001\u670d\u52a1\uff09\u7684\u6536\u5165\u548c\u652f\u51fa\u5206\u5f00\u5217\u793a\u3002\u8fd9\u5bf9\u4e8e\u8c41\u514d\u57fa\u4e8e\u606f\u7a0e\u524d\u5229\u6da6\uff08EBIT\uff09\u7684\u62a5\u544a\u8981\u6c42\u81f3\u5173\u91cd\u8981\u3002\u9519\u8bef\u7684\u4e1a\u52a1\u5206\u7c7b\u53ef\u80fd\u5bfc\u81f4\u9002\u7528\u9519\u8bef\u7684\u6700\u4f4e\u606f\u7a0e\u524d\u5229\u6da6\u95e8\u69db\uff0c\u4ece\u800c\u4f7f\u4f01\u4e1a\u5931\u53bb\u8c41\u514d\u7f16\u5236\u6210\u672c\u786e\u5b9a\u62a5\u544a\u7684\u8d44\u683c\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dao_tao_nhan_su_va_tham_van_chuyen_gia_dinh_ky\"><\/span><span style=\"color: #000000;\"><b>\u5b9a\u671f\u5458\u5de5\u57f9\u8bad\u548c\u4e13\u5bb6\u54a8\u8be2\u3002<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u7684\u5b9e\u65bd\u7ec6\u5219\u7ecf\u5e38\u4f1a\u6709\u7ec6\u5fae\u66f4\u65b0\u3002\u4f01\u4e1a\u5e94\u4e3a\u5176\u8d22\u52a1\u90e8\u95e8\u7ec4\u7ec7\u57f9\u8bad\uff0c\u6216\u8058\u8bf7\u54a8\u8be2\u516c\u53f8\u8fdb\u884c\u5b63\u5ea6\u5065\u5eb7\u68c0\u67e5\u3002\u8fd9\u4e9b\u68c0\u67e5\u6709\u52a9\u4e8e\u8bc6\u522b\u53ef\u80fd\u5b58\u5728\u98ce\u9669\u4f46\u4e0d\u7b26\u5408\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u8c41\u514d\u6761\u4ef6\u7684\u4ea4\u6613\uff0c\u4ece\u800c\u53ca\u65f6\u91c7\u53d6\u7ea0\u6b63\u63aa\u65bd\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"color: #000000;\"><b>\u603b\u7ed3<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">\u4e86\u89e3\u5e76\u6b63\u786e\u8fd0\u7528\u514d\u9664\u7f16\u5236\u4f30\u503c\u62a5\u544a\u7684\u6761\u4ef6\u662f\u4e00\u9879\u91cd\u5927\u4f18\u52bf\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u8282\u7701\u8d44\u6e90\u5e76\u4e13\u6ce8\u4e8e\u6838\u5fc3\u4e1a\u52a1\u6d3b\u52a8\u3002\u7136\u800c\uff0c\u5982\u679c\u4f01\u4e1a\u5728\u6570\u636e\u548c\u6587\u4ef6\u51c6\u5907\u65b9\u9762\u4e0d\u591f\u5145\u5206\uff0c\u5219\u8c41\u514d\u4e0e\u8fdd\u89c4\u4e4b\u95f4\u7684\u754c\u9650\u5f80\u5f80\u975e\u5e38\u6a21\u7cca\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">\u9274\u4e8e2026\u5e74\u7a0e\u52a1\u7ba1\u7406\u5c06\u65e5\u76ca\u900f\u660e\u548c\u4e25\u683c\uff0c\u5bf9\u7ba1\u7406\u8005\u800c\u8a00\uff0c\u6700\u4f73\u5efa\u8bae\u662f\uff1a\u59cb\u7ec8\u4f9d\u6cd5\u884c\u4e8b\uff0c\u5e76\u51c6\u5907\u597d\u5145\u5206\u7684\u7406\u7531\uff0c\u5373\u4f7f\u60a8\u7b26\u5408\u514d\u7a0e\u6761\u4ef6\u3002\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u4ea4\u6613\u7ed3\u6784\u590d\u6742\uff0c\u8bf7\u54a8\u8be2[\u7f51\u7ad9\/\u94fe\u63a5]\u3002 <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-dich-vu-chuyen-gia\/\"><span style=\"font-weight: 400;\">\u6df1\u5165\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u6765\u81ea\u4e13\u5bb6\u3002.\u00a0<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><span style=\"color: #000000;\"><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\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; color: #000000;\">\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; color: #000000;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><\/span><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><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3086,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3085","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\/3085","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=3085"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3085\/revisions"}],"predecessor-version":[{"id":3098,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3085\/revisions\/3098"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3086"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}