{"id":3234,"date":"2026-03-16T19:28:34","date_gmt":"2026-03-17T02:28:34","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3234"},"modified":"2026-03-16T19:28:34","modified_gmt":"2026-03-17T02:28:34","slug":"master-file","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/","title":{"rendered":"\u51c6\u59072026\u5e74\u7a0e\u52a1\u7ed3\u7b97\u671f\u5b8c\u7f8e\u4e3b\u6587\u4ef6\u76844\u4e2a\u6b65\u9aa4"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\uff08\u5168\u7403\u6982\u51b5\uff09\u6b63\u9010\u6e10\u6210\u4e3a\u8de8\u56fd\u516c\u53f8\u7ba1\u7406\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6218\u7565\u6027\u6587\u4ef6\u3002\u5728\u6b64\u80cc\u666f\u4e0b\u2026\u2026 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/\"><span style=\"font-weight: 400;\">\u5168\u7403\u6700\u4f4e\u7a0e\u7387\uff08\u7b2c\u4e8c\u652f\u67f1\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u968f\u7740\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u4f53\u7cfb\u65e5\u76ca\u4e25\u683c\uff0c\u9700\u8981\u5236\u5b9a\u6807\u51c6\u7684\u4e3b\u6587\u4ef6\u3002 <\/span><a 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 style=\"font-weight: 400;\"> \u7ecf\u5408\u7ec4\u7ec7\u4e0d\u4ec5\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u8fd8\u80fd\u4fdd\u62a4\u5408\u6cd5\u5229\u6da6\u514d\u53d7\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u7684\u5f71\u54cd\u3002\u672c\u6587\u5c06\u6df1\u5165\u4ecb\u7ecd2026\u5e74\u4e3b\u6587\u4ef6\uff0c\u5185\u5bb9\u6db5\u76d6\u6587\u4ef6\u7ed3\u6784\u3001\u7533\u8bf7\u6d41\u7a0b\u4ee5\u53ca\u7533\u62a5\u7b56\u7565\uff0c\u65e8\u5728\u5e2e\u52a9\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\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\/master-file\/#Master_File_la_gi\" >\u4ec0\u4e48\u662f\u4e3b\u6587\u4ef6\uff1f<\/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\/master-file\/#Master_File_bao_gom_nhung_noi_dung_nao\" >\u4e3b\u6587\u4ef6\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#Co_cau_to_chuc_tap_doan\" >\u516c\u53f8\u7ec4\u7ec7\u7ed3\u6784<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#Mo_ta_hoat_dong_kinh_doanh\" 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>\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u673a\u5236\uff08\u7b2c\u4e8c\u652f\u67f1\uff09\u548c\u7a0e\u6536\u6570\u636e\u7684\u900f\u660e\u5ea6\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\/master-file\/#Hau_qua_khon_luong_cua_viec_thieu_hut_Master_File_chuan_chinh\" >\u7f3a\u5c11\u5408\u9002\u7684\u6bcd\u7248\u6587\u4ef6\u4f1a\u9020\u6210\u6bc1\u706d\u6027\u7684\u540e\u679c\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#Giai_phap_toan_dien_Hieu_dung_ve_Master_File\" >\u5168\u9762\u89e3\u51b3\u65b9\u6848\uff1a\u6b63\u786e\u7406\u89e3\u4e3b\u6587\u4ef6<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#Cac_truong_hop_duoc_mien_lap_Master_File\" >\u514d\u9664\u521b\u5efa\u4e3b\u6587\u4ef6\u7684\u60c5\u51b5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#Cau_truc_chi_tiet_cua_Master_File_chuan\" >\u6807\u51c6\u4e3b\u6587\u4ef6\u7684\u8be6\u7ec6\u7ed3\u6784<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#Co_cau_to_chuc_va_Quyen_so_huu\" >\u7ec4\u7ec7\u7ed3\u6784\u548c\u6240\u6709\u6743<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#Mo_ta_hoat_dong_kinh_doanh-2\" >\u4e1a\u52a1\u6d3b\u52a8\u63cf\u8ff0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#_Tai_san_vo_hinh\" >\u00a0\u65e0\u5f62\u8d44\u4ea7<\/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\/master-file\/#Hoat_dong_tai_chinh_noi_bo-2\" >\u5185\u90e8\u8d22\u52a1\u8fd0\u4f5c<\/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\/master-file\/#Chien_luoc_lap_Master_File_%E2%80%9CBat_kha_xam_pham%E2%80%9D_cho_nam_2026\" >2026 \u5e74\u521b\u5efa\u201c\u575a\u4e0d\u53ef\u6467\u201d\u7684\u4e3b\u6587\u4ef6\u7684\u7b56\u7565\u3002<\/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\/master-file\/#Tinh_nhat_quan\" >\u4e00\u81f4\u6027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#Phan_tich_FAR_Function_Asset_Risk_chuyen_sau\" >\u6df1\u5165\u7684\u529f\u80fd\u3001\u8d44\u4ea7\u3001\u98ce\u9669 (FAR) \u5206\u6790<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#Su_dung_cong_nghe_trong_dinh_gia_chuyen_gia\" >\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u4e2d\u8fd0\u7528\u6280\u672f\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#Quy_trinh_tuan_thu_va_Luu_tru\" >\u5408\u89c4\u548c\u5b58\u6863\u7a0b\u5e8f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file\/#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=\"Master_File_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u4e3b\u6587\u4ef6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\u662f\u4e00\u4efd\u62a5\u544a\uff0c\u5b83\u63cf\u8ff0\u4e86\u8de8\u56fd\u516c\u53f8\u7684\u6574\u4f53\u4e1a\u52a1\u7ed3\u6784\u548c\u6218\u7565\uff0c\u5305\u62ec\u516c\u53f8\u5982\u4f55\u521b\u9020\u5229\u6da6\u3001\u5206\u914d\u8d44\u4ea7\u4ee5\u53ca\u5728\u5176\u5b50\u516c\u53f8\u4e4b\u95f4\u8fdb\u884c\u5185\u90e8\u4ea4\u6613\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\u7684\u4e3b\u8981\u76ee\u7684\u662f\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u4e86\u89e3\u516c\u53f8\u7684\u7ecf\u8425\u6a21\u5f0f\uff0c\u4ee5\u4fbf\u8bc4\u4f30\u5173\u8054\u65b9\u4ea4\u6613\u662f\u5426\u7b26\u5408\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Master_File_bao_gom_nhung_noi_dung_nao\"><\/span><b>\u4e3b\u6587\u4ef6\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6807\u51c6\u7684\u4e3b\u6587\u4ef6\u901a\u5e38\u5305\u542b\u4ee5\u4e0b\u4e3b\u8981\u5185\u5bb9\uff1a<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_cau_to_chuc_tap_doan\"><\/span><b>\u516c\u53f8\u7ec4\u7ec7\u7ed3\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u5458\u516c\u53f8\u6240\u6709\u6743\u7ed3\u6784\u53ca\u5173\u7cfb\u56fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96c6\u56e2\u5185\u5404\u6cd5\u5f8b\u5b9e\u4f53\u7684\u5730\u7406\u4f4d\u7f6e\u3002.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_ta_hoat_dong_kinh_doanh\"><\/span><b>\u4e1a\u52a1\u6d3b\u52a8\u63cf\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u516c\u53f8\u7684\u5168\u7403\u4ef7\u503c\u94fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u5e02\u573a\u548c\u6536\u5165\u6765\u6e90<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u4ea7\u54c1\u6216\u670d\u52a1\u3002.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_san_vo_hinh\"><\/span><b>\u65e0\u5f62\u8d44\u4ea7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u6807\u3001\u6280\u672f\u3001\u4e13\u5229<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u8bb8\u53ef\u548c\u7248\u7a0e\u6536\u53d6\u653f\u7b56\u3002.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoat_dong_tai_chinh_noi_bo\"><\/span><b>\u5185\u90e8\u8d22\u52a1\u8fd0\u4f5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u501f\u8d37\u653f\u7b56<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u8d44\u672c\u7ed3\u6784\u548c\u5229\u7387\u3002.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_tai_chinh_ve_thue\"><\/span><b>\u6709\u5173\u7a0e\u52a1\u7684\u8d22\u52a1\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96c6\u56e2\u5408\u5e76\u8d22\u52a1\u62a5\u8868<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u56fd\u7a0e\u6536\u534f\u5b9a\u6216\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u6e05\u5355\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Master_File_doi_voi_doanh_nghiep\"><\/span><b>MasterFile \u5728\u4f01\u4e1a\u4e2d\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MasterFile \u5728\u4ee5\u4e0b\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc1\u660e\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u7684\u5408\u7406\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u964d\u4f4e\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u88ab\u8bc4\u4f30\u5f81\u7a0e\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u5173\u8054\u65b9\u4ea4\u6613\u7684\u900f\u660e\u5ea6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u534f\u52a9\u4f01\u4e1a\u9075\u5b88\u56fd\u9645\u7a0e\u6536\u6cd5\u89c4\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\u662f\u8de8\u56fd\u516c\u53f8\u7684\u5168\u7403\u8bb0\u5f55\uff0c\u63cf\u8ff0\u4e86\u5176\u7ec4\u7ec7\u7ed3\u6784\u3001\u4e1a\u52a1\u8fd0\u8425\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\uff0c\u4ee5\u8bc1\u660e\u5173\u8054\u65b9\u4ea4\u6613\u7b26\u5408\u7a0e\u6536\u6cd5\u89c4\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_%E2%80%9Cluat_choi%E2%80%9D_thay_doi\"><\/span><b>\u5f53\u201c\u6e38\u620f\u89c4\u5219\u201d\u6539\u53d8\u65f6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u548c\u8de8\u56fd\u516c\u53f8\u9762\u4e34\u7684\u6700\u5927\u6311\u6218\u662f\u4fe1\u606f\u4e0d\u4e00\u81f4\u3002\u4e3b\u6587\u4ef6\uff08\u5168\u7403\u6982\u51b5\uff09\u4e0e\u672c\u5730\u8fd0\u8425\u4e4b\u95f4\u7684\u5fae\u5c0f\u5dee\u5f02\u90fd\u53ef\u80fd\u5f15\u53d1\u957f\u8fbe\u6570\u5e74\u7684\u7a0e\u52a1\u5ba1\u8ba1\u3002\u4f01\u4e1a\u4e0d\u80fd\u518d\u7b80\u5355\u5730\u7167\u642c\u6bcd\u516c\u53f8\u7684\u8bb0\u5f55\u800c\u4e0d\u6839\u636e\u8d8a\u5357\u7684\u6cd5\u5f8b\u73af\u5883\uff08\u7279\u522b\u662f\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff09\u8fdb\u884c\u8c03\u6574\u3002\u4e3a\u4e86\u786e\u4fdd\u5b89\u5168\uff0c\u8bb8\u591a\u4f01\u4e1a\u5df2\u6c42\u52a9\u4e8e\u4e13\u4e1a\u673a\u6784\u3002<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-dich-vu-chuyen-gia\/\"> <span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u4e13\u4e1a\u6027\u81f3\u5173\u91cd\u8981\u3002MasterFile\u5982\u4eca\u5df2\u4e0d\u4ec5\u4ec5\u662f\u4e00\u9879\u5408\u89c4\u4e49\u52a1\uff0c\u66f4\u662f\u4fdd\u62a4\u4f01\u4e1a\u5408\u6cd5\u5229\u6da6\u514d\u53d7\u7a0e\u52a1\u8bc4\u4f30\u98ce\u9669\u7684\u7ec8\u6781\u201c\u76fe\u724c\u201d\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_Master_File_lai_tro_thanh_%E2%80%9Cdiem_nong%E2%80%9D\"><\/span><b>\u4e3a\u4ec0\u4e48 MasterFile \u4f1a\u6210\u4e3a\u201c\u70ed\u95e8\u8bdd\u9898\u201d\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3238\" aria-describedby=\"caption-attachment-3238\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3238\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-Master-File-tro-thanh-diem-nong-trong-cac-cuoc-thanh-tra-giao-dich-lien-ket.jpg\" alt=\"L\u00fd do Master File tr\u1edf th\u00e0nh \u0111i\u1ec3m n\u00f3ng trong c\u00e1c cu\u1ed9c thanh tra giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-Master-File-tro-thanh-diem-nong-trong-cac-cuoc-thanh-tra-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-Master-File-tro-thanh-diem-nong-trong-cac-cuoc-thanh-tra-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-Master-File-tro-thanh-diem-nong-trong-cac-cuoc-thanh-tra-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-Master-File-tro-thanh-diem-nong-trong-cac-cuoc-thanh-tra-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-Master-File-tro-thanh-diem-nong-trong-cac-cuoc-thanh-tra-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3238\" class=\"wp-caption-text\">\u4e3a\u4ec0\u4e48 MasterFile \u5df2\u6210\u4e3a\u8054\u76df\u4ea4\u6613\u8c03\u67e5\u7684\u70ed\u70b9\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u9645\u7a0e\u6536\u73af\u5883\u7684\u53d8\u5316\uff0c\u7279\u522b\u662f\u6570\u636e\u7ba1\u7406\u548c\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u673a\u5236\u7684\u5b9e\u65bd\uff0c\u4f7f\u5f97\u4e3b\u6587\u4ef6\u6210\u4e3a\u7a0e\u52a1\u5ba1\u8ba1\u7684\u91cd\u70b9\u3002\u4ee5\u4e0b\u56e0\u7d20\u89e3\u91ca\u4e86\u4e3a\u4ec0\u4e48\u8fd9\u4e9b\u6587\u4ef6\u8d8a\u6765\u8d8a\u53d7\u5230\u76d1\u7ba1\u673a\u6784\u7684\u5173\u6ce8\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_Thue_toi_thieu_toan_cau_Pillar_Two_va_su_minh_bach_hoa_du_lieu_thue\"><\/span><b>\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u673a\u5236\uff08\u7b2c\u4e8c\u652f\u67f1\uff09\u548c\u7a0e\u6536\u6570\u636e\u7684\u900f\u660e\u5ea6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u7b2c\u4e8c\u652f\u67f1\u5c06\u4e0d\u518d\u53ea\u662f\u7eb8\u4e0a\u8c08\u5175\u3002\u6700\u4f4e\u7a0e\u7387\u4e3a15%\uff0c\u4efb\u4f55\u8f6c\u8ba9\u5b9a\u4ef7\u6f0f\u6d1e\u90fd\u5c06\u88ab\u63ed\u9732\u3002\u4e3b\u6587\u4ef6\u662f\u4e00\u4efd\u5168\u9762\u6982\u8ff0\u516c\u53f8\u5982\u4f55\u5728\u5168\u7403\u8303\u56f4\u5185\u5206\u914d\u5229\u6da6\u548c\u7f34\u7eb3\u7a0e\u6b3e\u7684\u6587\u4ef6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e3b\u6587\u4ef6\u4e2d\u7684\u6570\u636e\u663e\u793a\uff0c\u4e00\u5bb6\u516c\u53f8\u901a\u8fc7\u65e0\u5f62\u8d44\u4ea7\u6216\u5185\u90e8\u670d\u52a1\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u56fd\u5bb6\uff0c\u4f46\u5374\u5728\u8d8a\u5357\u62a5\u544a\u4e8f\u635f\u6216\u4f4e\u5229\u6da6\uff0c\u7a0e\u52a1\u673a\u5173\u4f1a\u7acb\u5373\u4ea7\u751f\u6000\u7591\u3002\u4e3b\u6587\u4ef6\u4e0e\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u4e4b\u95f4\u7684\u4e0d\u4e00\u81f4\uff0c\u5728\u7a0e\u52a1\u673a\u5173\u770b\u6765\uff0c\u5c31\u7b49\u4e8e\u201c\u8ba4\u5b9a\u201d\u5b58\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_khon_luong_cua_viec_thieu_hut_Master_File_chuan_chinh\"><\/span><b>\u7f3a\u5c11\u5408\u9002\u7684\u6bcd\u7248\u6587\u4ef6\u4f1a\u9020\u6210\u6bc1\u706d\u6027\u7684\u540e\u679c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u8981\u8bef\u4ee5\u4e3a\u4ec5\u4ec5\u7f34\u7eb3\u7f5a\u6b3e\u5c31\u8db3\u591f\u4e86\u3002\u5b9e\u9645\u540e\u679c\u8981\u4e25\u91cd\u5f97\u591a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u5305\u62ec\u5229\u606f\u652f\u51fa\uff1a\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5982\u679c\u65e0\u6cd5\u8bc1\u660e\u4e3b\u6587\u4ef6\u7684\u5546\u4e1a\u6027\u8d28\u548c\u5408\u89c4\u6027\uff0c\u5219\u8d85\u8fc7 30% \u4e0a\u9650\u7684\u5229\u606f\u652f\u51fa\u5c06\u88ab\u6392\u9664\u5728\u5916\u3002 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-lai-vay-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u90e8\u5206\u5c06\u88ab\u6c38\u4e45\u6392\u9664\u5728\u5916\uff0c\u4ece\u800c\u5927\u5e45\u589e\u52a0\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d1f\u62c5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u8bc4\u4f30\uff1a\u5f53\u4e3b\u6587\u4ef6\u4e0d\u591f\u53ef\u9760\u65f6\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u4f7f\u7528\u5176\u6570\u636e\u5e93\u6765\u786e\u5b9a\u4f01\u4e1a\u7684\u5229\u6da6\u7387\u3002\u8fd9\u901a\u5e38\u4f1a\u5bfc\u81f4\u5e94\u7f34\u7a0e\u6b3e\u8fdc\u9ad8\u4e8e\u7533\u62a5\u91d1\u989d\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5b50\uff1a<\/b> <span style=\"font-weight: 400;\">\u5317\u5b81\u5de5\u4e1a\u56ed\u4e00\u5bb6\u5927\u578b\u7535\u5b50\u516c\u53f8\u88ab\u8d23\u4ee4\u57282025\u5e74\u8865\u7f34\u8d85\u8fc72000\u4ebf\u8d8a\u5357\u76fe\u7684\u7a0e\u6b3e\uff0c\u539f\u56e0\u662f\u5176\u5168\u7403\u7eb3\u7a0e\u7533\u62a5\u8868\u672a\u80fd\u6e05\u6670\u8bf4\u660e\u8be5\u516c\u53f8\u5728\u8d8a\u5357\u7684\u4ef7\u503c\u94fe\u8d21\u732e\uff0c\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u9a73\u56de\u4e86\u8be5\u516c\u53f8\u91c7\u7528\u7684\u51c0\u5229\u6da6\u6bd4\u8f83\u6cd5\uff08NPM\uff09\u3002\u4e3a\u907f\u514d\u7c7b\u4f3c\u9519\u8bef\uff0c\u5efa\u8bae\u91c7\u7528\u2026\u2026<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/\"> <span style=\"font-weight: 400;\">\u80e1\u5fd7\u660e\u5e02\u7efc\u5408\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u4ece\u4e00\u5f00\u59cb\u5c31\u5bf9\u8bb0\u5f55\u8fdb\u884c\u826f\u597d\u7684\u63a7\u5236\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_toan_dien_Hieu_dung_ve_Master_File\"><\/span><b>\u5168\u9762\u89e3\u51b3\u65b9\u6848\uff1a\u6b63\u786e\u7406\u89e3\u4e3b\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u6307\u5357\uff08\u884c\u52a8 13\uff09\u548c\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u4e3b\u6587\u4ef6\u662f\u4e00\u5957\u5305\u542b\u96c6\u56e2\uff08\u8de8\u56fd\u516c\u53f8\uff09\u6240\u6709\u6210\u5458\u6807\u51c6\u5316\u4fe1\u606f\u7684\u6587\u4ef6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u4fa7\u91cd\u4e8e\u5b9e\u4f53\u5728\u8d8a\u5357\u7684\u5177\u4f53\u4ea4\u6613\u7684\u672c\u5730\u6587\u4ef6\uff08\u56fd\u5bb6\u6587\u4ef6\uff09\u4e0d\u540c\uff0c\u5168\u7403\u6587\u4ef6\u63cf\u8ff0\u4e86\u516c\u53f8\u7684\u603b\u4f53\u653f\u7b56\u3002\u5b83\u56de\u7b54\u4e86\u4ee5\u4e0b\u95ee\u9898\uff1a\u201c\u516c\u53f8\u5728\u54ea\u91cc\u4ea7\u751f\u6536\u5165\uff0c\u8c01\u62e5\u6709\u5173\u952e\u8d44\u4ea7\uff0c\u4ee5\u53ca\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\u662f\u5982\u4f55\u5236\u5b9a\u7684\uff1f\u201d.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_Master_File\"><\/span><b>\u514d\u9664\u521b\u5efa\u4e3b\u6587\u4ef6\u7684\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u8d8a\u5357\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 19 \u6761\u89c4\u5b9a\uff0c\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u5982\u679c\u7b26\u5408\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\uff0c\u5219\u65e0\u9700\u5efa\u7acb\u4e3b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u548c\u4ea4\u6613\u989d\u95e8\u69db\uff1a\u4f01\u4e1a\u5728\u7eb3\u7a0e\u671f\u5185\u4ea7\u751f\u7684\u603b\u6536\u5165\u5fc5\u987b\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u5728\u7eb3\u7a0e\u671f\u5185\u4ea7\u751f\u7684\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u603b\u4ef7\u503c\u5fc5\u987b\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\uff1a\u516c\u53f8\u5df2\u4e0e\u7a0e\u52a1\u673a\u5173\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff0c\u5e76\u6309\u7167\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\u76f8\u5173\u6cd5\u5f8b\u6cd5\u89c4\u63d0\u4ea4\u5e74\u5ea6\u62a5\u544a\u3002\uff08\u6ce8\uff1a\u672a\u7eb3\u5165\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4ecd\u987b\u6309\u89c4\u5b9a\u8bb0\u5f55\u3002\uff09.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u529f\u80fd\u7b80\u5355\u4e14\u4e0d\u4ea7\u751f\u4efb\u4f55\u65e0\u5f62\u8d44\u4ea7\u6536\u5165\u6216\u652f\u51fa\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;\">\u65e0\u5f62\u8d44\u4ea7\u4ec5\u7528\u4e8e\u7b80\u5355\u7684\u4e1a\u52a1\u529f\u80fd\uff0c\u5176\u5f00\u53d1\u6216\u4f7f\u7528\u4e0d\u4f1a\u4ea7\u751f\u6536\u5165\u6216\u6210\u672c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8425\u6536\u4f4e\u4e8e2000\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u606f\u7a0e\u524d\u51c0\u5229\u6da6\u7387\uff08EBIT\uff09\u6309\u4ee5\u4e0b\u884c\u4e1a\u5e94\u7528\u4e8e\u51c0\u6536\u5165\uff1a\u5206\u9500\uff085% \u53ca\u4ee5\u4e0a\uff09\u3001\u5236\u9020\uff0810% \u53ca\u4ee5\u4e0a\uff09\u548c\u52a0\u5de5\uff0815% \u53ca\u4ee5\u4e0a\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eaf\u7cb9\u7684\u56fd\u5185\u4ea4\u6613\uff1a\u4f01\u4e1a\u4ec5\u4e0e\u5728\u8d8a\u5357\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\uff0c\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u4e14\u53cc\u65b9\u5728\u7eb3\u7a0e\u671f\u95f4\u5747\u4e0d\u4eab\u53d7\u4efb\u4f55\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u57282026\u5e74\uff0c\u5373\u4f7f\u4f01\u4e1a\u83b7\u5f97\u8c41\u514d\u7533\u62a5\u8d44\u683c\uff0c\u4ecd\u987b\u8ba4\u771f\u586b\u5199\u9644\u5f55\u4e00\uff08\u5173\u8054\u65b9\u53ca\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff09\u3002\u4f01\u4e1a\u53ef\u53c2\u8003\u4ee5\u4e0b\u4fe1\u606f\u3002<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bang-gia-dich-vu-chuyen-gia\/\"> <span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1\u4ef7\u683c\u8868<\/span><\/a><span style=\"font-weight: 400;\"> \u5236\u5b9a\u7b26\u5408\u89c4\u5b9a\u7684\u9884\u7b97\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_truc_chi_tiet_cua_Master_File_chuan\"><\/span><b>\u6807\u51c6\u4e3b\u6587\u4ef6\u7684\u8be6\u7ec6\u7ed3\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4f7f\u4e3b\u6587\u4ef6\u5bf9\u7a0e\u52a1\u673a\u5173\u4ea7\u751f\u5f71\u54cd\uff0c\u5b83\u5fc5\u987b\u5efa\u7acb\u5728\u4ee5\u4e0b\u4e94\u4e2a\u5185\u5bb9\u652f\u67f1\u4e4b\u4e0a\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_cau_to_chuc_va_Quyen_so_huu\"><\/span><b>\u7ec4\u7ec7\u7ed3\u6784\u548c\u6240\u6709\u6743<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u6587\u4ef6\u5fc5\u987b\u63d0\u4f9b\u5168\u7403\u6240\u6709\u6743\u7ed3\u6784\uff0c\u5e76\u660e\u786e\u6807\u660e\u6bcf\u4e2a\u6cd5\u5f8b\u5b9e\u4f53\u7684\u5730\u7406\u4f4d\u7f6e\u3002\u5c24\u5176\u9700\u8981\u63d0\u4f9b2026\u5e74\u5e76\u8d2d\u6d3b\u52a8\u7684\u8be6\u7ec6\u66f4\u65b0\u4fe1\u606f\uff0c\u56e0\u4e3a\u5c4a\u65f6\u4f01\u4e1a\u5c06\u8fdb\u884c\u91cd\u5927\u91cd\u7ec4\u4ee5\u9002\u5e94\u65b0\u7684\u7a0e\u6cd5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_ta_hoat_dong_kinh_doanh-2\"><\/span><b>\u4e1a\u52a1\u6d3b\u52a8\u63cf\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u9610\u660e\u201c\u4ea4\u6613\u7684\u672c\u8d28\u201d\u7684\u6838\u5fc3\u90e8\u5206\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u503c\u94fe\uff1a\u5bf9\u4e3a\u516c\u53f8\u8d21\u732e\u6700\u5927\u6536\u5165\u7684\u4e94\u4e2a\u5b9e\u4f53\u8fdb\u884c\u5206\u6790\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u804c\u80fd\u63cf\u8ff0\uff1a\u8d8a\u5357\u5de5\u5382\u626e\u6f14\u4ec0\u4e48\u89d2\u8272\uff1f\uff08\u662f\u57fa\u4e8e\u8ba2\u5355\u7684\u751f\u4ea7\u90e8\u95e8\u3001\u52a0\u5de5\u90e8\u95e8\uff0c\u8fd8\u662f\u529f\u80fd\u6709\u9650\u7684\u9500\u552e\u90e8\u95e8\uff1f\uff09.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u670d\u52a1\uff1a\u63cf\u8ff0\u63d0\u4f9b\u7ba1\u7406\u670d\u52a1\u3001\u6280\u672f\u652f\u6301\u548c\u6210\u672c\u5206\u644a\u5b89\u6392\uff08\u6210\u672c\u5206\u644a\u5b89\u6392 \u2013 CCA\uff09\u7684\u534f\u8bae\u3002.<\/span><b>\u00a0<\/b><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"_Tai_san_vo_hinh\"><\/span><b>\u00a0\u65e0\u5f62\u8d44\u4ea7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7\uff08\u5546\u6807\u3001\u6280\u672f\u3001\u5546\u4e1a\u79d8\u5bc6\u7b49\uff09\u662f\u5ba1\u67e5\u6700\u4e3a\u4e25\u683c\u7684\u8981\u7d20\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">DEMPE \u5206\u6790\uff1a\u4f01\u4e1a\u5fc5\u987b\u8bc1\u660e\u54ea\u4e9b\u5b9e\u4f53\u53c2\u4e0e\u4e86\u5f00\u53d1\u3001\u589e\u5f3a\u3001\u7ef4\u62a4\u3001\u4fdd\u62a4\u548c\u5229\u7528\u9636\u6bb5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u8d8a\u5357\u516c\u53f8\u5411\u6d77\u5916\u5b9e\u4f53\u652f\u4ed8\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0cMasterFile \u5fc5\u987b\u8bc1\u660e\u6536\u6b3e\u65b9\u5b9e\u9645\u5c65\u884c\u4e86\u7ba1\u7406\u548c\u63a7\u5236\u4e0e\u8be5\u8d44\u4ea7\u76f8\u5173\u7684\u98ce\u9669\u7684\u804c\u80fd\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u4e00\u5bb6\u201c\u7a7a\u58f3\u201d\u516c\u53f8\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoat_dong_tai_chinh_noi_bo-2\"><\/span><b>\u5185\u90e8\u8d22\u52a1\u8fd0\u4f5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5c06\u5ba1\u67e5\u8be5\u516c\u53f8\u5982\u4f55\u4e3a\u5176\u8d37\u6b3e\u878d\u8d44\u3002\u5176\u5185\u90e8\u8d37\u6b3e\u5229\u7387\u653f\u7b56\u662f\u5426\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff1f\u662f\u5426\u5b58\u5728\u5229\u7528\u201c\u8d44\u672c\u5f31\u5316\u201d\u5c06\u5229\u6da6\u8f6c\u79fb\u81f3\u5229\u606f\u652f\u51fa\u7684\u60c5\u51b5\uff1f<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_lap_Master_File_%E2%80%9CBat_kha_xam_pham%E2%80%9D_cho_nam_2026\"><\/span><b>2026 \u5e74\u521b\u5efa\u201c\u575a\u4e0d\u53ef\u6467\u201d\u7684\u4e3b\u6587\u4ef6\u7684\u7b56\u7565\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3237\" aria-describedby=\"caption-attachment-3237\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3237\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tuan-thu-va-luu-tru-Master-File-1.jpg\" alt=\"Quy tr\u00ecnh tu\u00e2n th\u1ee7 v\u00e0 l\u01b0u tr\u1eef Master File\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tuan-thu-va-luu-tru-Master-File-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tuan-thu-va-luu-tru-Master-File-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tuan-thu-va-luu-tru-Master-File-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tuan-thu-va-luu-tru-Master-File-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tuan-thu-va-luu-tru-Master-File-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3237\" class=\"wp-caption-text\">\u4e3b\u6587\u4ef6\u5408\u89c4\u6027\u548c\u5b58\u50a8\u7a0b\u5e8f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6784\u5efa\u4e00\u4efd\u4ee4\u7a0e\u52a1\u673a\u5173\u4fe1\u670d\u7684\u4e3b\u6587\u4ef6\uff0c\u4f01\u4e1a\u9700\u8981\u5e94\u7528\u7cfb\u7edf\u5316\u7684\u6570\u636e\u7ba1\u7406\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u5206\u6790\u7b56\u7565\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u5173\u952e\u56e0\u7d20\uff0c\u5b83\u4eec\u6709\u52a9\u4e8e\u4f7f\u4e3b\u6587\u4ef6\u5728\u65e5\u76ca\u4e25\u683c\u7684\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u4e2d\u6210\u4e3a\u575a\u5b9e\u7684\u6cd5\u5f8b\u5c4f\u969c\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_nhat_quan\"><\/span><b>\u4e00\u81f4\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e38\u89c1\u7684\u9519\u8bef\u662f\uff0c\u4e3b\u6587\u4ef6\uff08\u516c\u53f8\u5c42\u9762\uff09\u4e2d\u7684\u6536\u5165\u6570\u5b57\u5728\u52a0\u603b\u65f6\u4e0d\u4e00\u81f4\u3002 <\/span><i><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6<\/span><\/i><span style=\"font-weight: 400;\">. \u52302026\u5e74\uff0c\u4f7f\u7528\u81ea\u52a8\u5316\u7a0e\u52a1\u7ba1\u7406\u8f6f\u4ef6\u5c06\u6210\u4e3a\u5f3a\u5236\u6027\u8981\u6c42\uff0c\u4ee5\u786e\u4fdd\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u6709\u62a5\u544a\u4e2d\u7684\u8d22\u52a1\u6570\u636e\u5747\u4fdd\u6301\u4e00\u81f4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\u4e2d\u7684\u529f\u80fd\u548c\u98ce\u9669\u8bba\u8bc1\u5fc5\u987b\u652f\u6301\u672c\u5730\u6587\u4ef6\u4e2d\u7684\u5b9a\u4ef7\u65b9\u6cd5\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_FAR_Function_Asset_Risk_chuyen_sau\"><\/span><b>\u6df1\u5165\u7684\u529f\u80fd\u3001\u8d44\u4ea7\u3001\u98ce\u9669 (FAR) \u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4fdd\u62a4\u5229\u6da6\u7387\uff0c\u4f01\u4e1a\u9700\u8981\u8fdb\u884c\u8be6\u7ec6\u7684FAR\u5206\u6790\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u804c\u80fd\uff1a\u5728\u8d8a\u5357\u5f00\u5c55\u4eba\u529b\u8d44\u6e90\u6d3b\u52a8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\uff1a\u673a\u68b0\u8bbe\u5907\uff0c\u7279\u522b\u662f\u672c\u5730\u77e5\u8bc6\u4ea7\u6743\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u98ce\u9669\uff1a\u8d8a\u5357\u5b9e\u4f53\u9762\u4e34\u7684\u5e02\u573a\u98ce\u9669\u3001\u5e93\u5b58\u98ce\u9669\u548c\u574f\u8d26\u98ce\u9669\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_dung_cong_nghe_trong_dinh_gia_chuyen_gia\"><\/span><b>\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u4e2d\u8fd0\u7528\u6280\u672f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u4e13\u5bb6\u5efa\u8bae\u4f7f\u7528\u56fd\u9645\u6570\u636e\u5e93\uff0c\u4f8b\u5982\uff1a <\/span><i><span style=\"font-weight: 400;\">\u6c64\u68ee\u8def\u900f<\/span><\/i><span style=\"font-weight: 400;\"> \u6216\u8005 <\/span><i><span style=\"font-weight: 400;\">\u8303\u8fea\u514b\u5c40<\/span><\/i><span style=\"font-weight: 400;\"> \u4e3a\u4e86\u8fdb\u884c\u57fa\u51c6\u6d4b\u8bd5\uff08\u6bd4\u8f83\u5229\u6da6\u7387\uff09\uff0c\u62e5\u6709\u51c6\u786e\u7684\u6bd4\u8f83\u6570\u636e\u5c06\u4f7f\u4e3b\u6587\u4ef6\u5728\u9762\u5bf9\u68c0\u67e5\u7ec4\u7684\u95ee\u9898\u65f6\u66f4\u5177\u8bf4\u670d\u529b\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tuan_thu_va_Luu_tru\"><\/span><b>\u5408\u89c4\u548c\u5b58\u6863\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3236\" aria-describedby=\"caption-attachment-3236\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3236\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tuan-thu-va-luu-tru-Master-File.jpg\" alt=\"Quy tr\u00ecnh tu\u00e2n th\u1ee7 v\u00e0 l\u01b0u tr\u1eef Master File\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tuan-thu-va-luu-tru-Master-File.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tuan-thu-va-luu-tru-Master-File-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tuan-thu-va-luu-tru-Master-File-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tuan-thu-va-luu-tru-Master-File-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tuan-thu-va-luu-tru-Master-File-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3236\" class=\"wp-caption-text\">\u4e3b\u6587\u4ef6\u5408\u89c4\u6027\u548c\u5b58\u50a8\u7a0b\u5e8f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u521b\u5efa\u4e3b\u6587\u4ef6\u5e76\u975e\u5e74\u7ec8\u4efb\u52a1\uff0c\u800c\u662f\u4e00\u4e2a\u6301\u7eed\u7684\u8fc7\u7a0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u6536\u96c6\uff1a\u4ece\u8d22\u653f\u5e74\u5ea6\u7684\u7b2c\u4e00\u5b63\u5ea6\u5f00\u59cb\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ffb\u8bd1\u548c\u672c\u5730\u5316\uff1a\u4e3b\u6587\u4ef6\u901a\u5e38\u7531\u6bcd\u516c\u53f8\u4ee5\u82f1\u6587\u521b\u5efa\u3002\u5728\u8d8a\u5357\u5f00\u5c55\u4e1a\u52a1\u7684\u4f01\u4e1a\u9700\u8981\u5c06\u5176\u7ffb\u8bd1\u6210\u8d8a\u5357\u8bed\uff0c\u5e76\u786e\u4fdd\u6280\u672f\u672f\u8bed\u7b26\u5408\u8d8a\u5357\u6cd5\u5f8b\u89c4\u5b9a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u622a\u6b62\u65e5\u671f\uff1a\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e4b\u524d\uff0c\u6240\u6709\u6587\u4ef6\u5fc5\u987b\u51c6\u5907\u5c31\u7eea\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u50a8\uff1a\u6570\u636e\u5b58\u50a8\u5fc5\u987b\u81f3\u5c11\u4fdd\u5b58 10 \u5e74\u3002\u6536\u5230\u8bf7\u6c42\u540e\uff0c\u4f01\u4e1a\u53ea\u6709 30 \u4e2a\u5de5\u4f5c\u65e5\uff08\u53ef\u5ef6\u671f\u4e00\u6b21\uff0c\u4f46\u5ef6\u671f\u4e0d\u5f97\u8d85\u8fc7 15 \u5929\uff09\u7684\u65f6\u95f4\u63d0\u4ea4\u4fe1\u606f\u3002\u4e3a\u786e\u4fdd\u7edd\u5bf9\u51c6\u786e\uff0c\u5efa\u8bae\u4e0e\u7ecf\u8ba4\u8bc1\u7684\u670d\u52a1\u63d0\u4f9b\u5546\u5408\u4f5c\u3002<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-uy-tin\/\"> <span style=\"font-weight: 400;\">\u53ef\u9760\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u662f\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u3002.<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5168\u7403\u7a0e\u52a1\u7ba1\u7406\u65e5\u76ca\u900f\u660e\u5316\u4ee5\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u76d1\u7ba1\u4e0d\u65ad\u6536\u7d27\u7684\u80cc\u666f\u4e0b\uff0c\u4e3b\u6587\u4ef6\u5df2\u6210\u4e3a\u8de8\u56fd\u516c\u53f8\u81f3\u5173\u91cd\u8981\u7684\u98ce\u9669\u7ba1\u7406\u5de5\u5177\u3002\u7ed3\u6784\u5b8c\u5584\u3001\u4e00\u81f4\u4e14\u5b9e\u7528\u7684\u4e3b\u6587\u4ef6\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6ee1\u8db3\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u5408\u89c4\u8981\u6c42\uff0c\u8fd8\u80fd\u663e\u8457\u964d\u4f4e\u7a0e\u52a1\u5ba1\u8ba1\u3001\u7a0e\u52a1\u8bc4\u4f30\u6216\u6b20\u7a0e\u8ffd\u7f34\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4f01\u4e1a\u4e0d\u5e94\u5c06\u4e3b\u6587\u4ef6\u89c6\u4e3a\u5355\u7eaf\u7684\u884c\u653f\u624b\u7eed\uff0c\u800c\u5e94\u5c06\u5176\u89c6\u4e3a\u4e00\u9879\u957f\u671f\u7684\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\u3002\u6295\u8d44\u4e8e\u51c6\u786e\u7684\u6570\u636e\u3001\u6df1\u5165\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5206\u6790\u4ee5\u53ca\u53ca\u65f6\u4e86\u89e3\u56fd\u9645\u7a0e\u6536\u653f\u7b56\u7684\u53d8\u5316\uff0c\u5c06\u6709\u52a9\u4e8e\u5728\u8d8a\u5357\u7684\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u4fdd\u62a4\u5176\u5408\u6cd5\u5229\u6da6\uff0c\u5e76\u5728\u7ade\u4e89\u65e5\u76ca\u6fc0\u70c8\u7684\u5168\u7403\u5546\u4e1a\u73af\u5883\u4e2d\u5b9e\u73b0\u53ef\u6301\u7eed\u589e\u957f\u3002.<\/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><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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><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>Master File (H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u) \u0111ang tr\u1edf th\u00e0nh t\u00e0i li\u1ec7u chi\u1ebfn l\u01b0\u1ee3c trong qu\u1ea3n tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Trong b\u1ed1i c\u1ea3nh Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, m\u1ed9t b\u1ea3n Master File chu\u1ea9n theo [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3235,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3234","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\/3234","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=3234"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3234\/revisions"}],"predecessor-version":[{"id":3239,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3234\/revisions\/3239"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3235"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}