{"id":3782,"date":"2026-04-13T14:40:47","date_gmt":"2026-04-13T07:40:47","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3782"},"modified":"2026-04-13T14:41:02","modified_gmt":"2026-04-13T07:41:02","slug":"khoan-vay-khong-tinh-lai","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/","title":{"rendered":"\u7ba1\u7406\u548c\u6838\u7b97\u4f01\u4e1a\u4e2d\u7684\u65e0\u606f\u8d37\u6b3e\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u4f01\u4e1a\u901a\u5e38\u5c06\u65e0\u606f\u8d37\u6b3e\u4f5c\u4e3a\u4e00\u79cd\u7075\u6d3b\u7684\u5de5\u5177\uff0c\u7528\u4e8e\u652f\u6301\u5185\u90e8\u73b0\u91d1\u6d41\u3001\u652f\u4ed8\u5458\u5de5\u5de5\u8d44\u6216\u4e3a\u5408\u4f5c\u4f19\u4f34\u63d0\u4f9b\u7ebe\u56f0\u3002\u7136\u800c\uff0c\u4ece\u7a0e\u52a1\u7ba1\u7406\u7684\u89d2\u5ea6\u6765\u770b\uff0c\u7531\u4e8e\u53ef\u80fd\u8fdd\u53cd\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u8fd9\u7c7b\u4ea4\u6613\u662f\u6700\u53d7\u5ba1\u67e5\u7684\u4ea4\u6613\u4e4b\u4e00\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u6ca1\u6709\u9002\u5f53\u7684\u6587\u4ef6\uff0c\u65e0\u606f\u8d37\u6b3e\u53ef\u80fd\u4f1a\u53d7\u5230\u7a0e\u52a1\u673a\u5173\u7684\u8d22\u52a1\u6536\u5165\u8bc4\u4f30\u3001\u8d39\u7528\u8c03\u6574\u548c\u7a0e\u6b3e\u5f81\u6536\uff0c\u5e76\u53ef\u80fd\u9762\u4e34\u5de8\u989d\u7f5a\u6b3e\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u4f1a\u8fdb\u4e00\u6b65\u52a0\u5267\u8fd9\u79cd\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\/khoan-vay-khong-tinh-lai\/#Ban_chat_phap_ly_cua_khoan_vay_khong_tinh_lai\" >\u65e0\u606f\u8d37\u6b3e\u7684\u6cd5\u5f8b\u6027\u8d28<\/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\/khoan-vay-khong-tinh-lai\/#Nguyen_tac_Giao_dich_doc_lap\" >\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Quyen_an_dinh_thue_cua_co_quan_chuc_nang\" >\u51b3\u5b9a\u7a0e\u6536\u7684\u6743\u529b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\" >\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Nhan_dien_cac_ben_lien_ket\" >\u786e\u5b9a\u5229\u76ca\u76f8\u5173\u8005<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Rui_ro_ve_chi_phi_lai_vay_duoc_tru_Tran_30_EBITDA\" >\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u98ce\u9669\uff08\u4e0a\u9650\u4e3a 30% EBITDA\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#He_luy_tai_chinh_khi_trien_khai_khoan_vay_khong_tinh_lai\" >\u5b9e\u65bd\u65e0\u606f\u8d37\u6b3e\u7684\u8d22\u52a1\u540e\u679c\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Truy_thu_thue_thu_nhap_doanh_nghiep_TNDN\" >\u8ffd\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\u6b20\u6b3e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Anh_huong_den_Thue_Gia_tri_gia_tang_GTGT\" >\u5bf9\u589e\u503c\u7a0e (VAT) \u7684\u5f71\u54cd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Rui_ro_Thue_Thu_nhap_ca_nhan_TNCN\" >\u4e0e\u4e2a\u4eba\u6240\u5f97\u7a0e (PIT) \u76f8\u5173\u7684\u98ce\u9669<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Giai_phap_xay_dung_ho_so_giai_trinh_khi_bi_an_dinh_thue\" >\u9762\u5bf9\u7a0e\u52a1\u8bc4\u4f30\u65f6\uff0c\u5982\u4f55\u51c6\u5907\u6cd5\u5f8b\u89e3\u91ca\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Giai_trinh_dua_tren_phuc_loi_va_giu_chan_nhan_tai\" >\u57fa\u4e8e\u798f\u5229\u548c\u4eba\u624d\u4fdd\u7559\u7684\u95ee\u8d23\u5236\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\/khoan-vay-khong-tinh-lai\/#Giai_trinh_dua_tren_muc_tieu_bao_toan_chuoi_cung_ung\" >\u57fa\u4e8e\u7ef4\u62a4\u4f9b\u5e94\u94fe\u76ee\u6807\u7684\u89e3\u91ca\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Giai_trinh_truong_hop_muon_tien_tu_Giam_docChu_so_huu\" >\u5411\u8463\u4e8b\/\u6240\u6709\u8005\u501f\u6b3e\u7684\u8bf4\u660e<\/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\/khoan-vay-khong-tinh-lai\/#Khoan_vay_khong_tinh_lai_va_giao_dich_lien_ket_theo_Nghi_dinh_132\" >\u7b2c132\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u65e0\u606f\u8d37\u6b3e\u548c\u5173\u8054\u65b9\u4ea4\u6613<\/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\/khoan-vay-khong-tinh-lai\/#Khi_nao_bi_coi_la_quan_he_lien_ket\" >\u4ec0\u4e48\u60c5\u51b5\u4e0b\u624d\u7b97\u662f\u4e00\u79cd\u96b6\u5c5e\u5173\u7cfb\uff1f<\/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\/khoan-vay-khong-tinh-lai\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6863\u6848<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Danh_muc_ho_so_ra_soat_kiem_tra_dinh_ky_cho_doanh_nghiep\" >\u4f01\u4e1a\u9700\u5b9a\u671f\u63a5\u53d7\u5ba1\u67e5\u548c\u68c0\u67e5\u7684\u6587\u4ef6\u6e05\u5355\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Loi_khuyen_tu_MAN_%E2%80%93_Master_Accountant_Network\" >\u6765\u81ea MAN\uff08\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff09\u7684\u5efa\u8bae \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Chuyen_doi_hinh_thuc_neu_co_the\" >\u5982\u679c\u53ef\u4ee5\uff0c\u8bf7\u66f4\u6539\u683c\u5f0f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#Tan_dung_cac_dot_soat_xet_noi_bo\" >\u5145\u5206\u5229\u7528\u5185\u90e8\u5ba1\u8ba1\u3002<\/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\/khoan-vay-khong-tinh-lai\/#Vai_tro_cua_tu_van_chuyen_nghiep\" >\u4e13\u4e1a\u987e\u95ee\u7684\u89d2\u8272<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-tinh-lai\/#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=\"Ban_chat_phap_ly_cua_khoan_vay_khong_tinh_lai\"><\/span><b>\u65e0\u606f\u8d37\u6b3e\u7684\u6cd5\u5f8b\u6027\u8d28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3786\" aria-describedby=\"caption-attachment-3786\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3786\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai.jpg\" alt=\"B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3786\" class=\"wp-caption-text\">\u65e0\u606f\u8d37\u6b3e\u7684\u6cd5\u5f8b\u6027\u8d28<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2015\u5e74\u300a\u6c11\u6cd5\u5178\u300b\uff0c\u65e0\u606f\u8d37\u6b3e\u662f\u5f53\u4e8b\u4eba\u4e4b\u95f4\u7684\u4e00\u9879\u81ea\u613f\u6743\u5229\u3002\u7136\u800c\uff0c\u4ece\u7a0e\u52a1\u7ba1\u7406\u7684\u89d2\u5ea6\u6765\u770b\uff0c\u8fd9\u5b8c\u5168\u662f\u53e6\u4e00\u4e2a\u95ee\u9898\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_Giao_dich_doc_lap\"><\/span><b>\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b26\u5408\u56fd\u9645\u60ef\u4f8b\u548c\u8d8a\u5357\u56fd\u5185\u6cd5\u3002 <\/span><strong><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\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u5173\u8054\u65b9\u4e4b\u95f4\u7684\u6240\u6709\u4ea4\u6613\uff08\u4ee5\u53ca\u4ece\u7a0e\u52a1\u7ba1\u7406\u89d2\u5ea6\u6765\u770b\u7684\u72ec\u7acb\u65b9\u4e4b\u95f4\u7684\u6240\u6709\u4ea4\u6613\uff09\u90fd\u5fc5\u987b\u9075\u5b88\u6cbb\u7406\u539f\u5219\u3002\u8fd9\u610f\u5473\u7740\u4ea4\u6613\u4ef7\u683c\u6216\u5229\u7387\u5fc5\u987b\u4e0e\u72ec\u7acb\u65b9\u5728\u7c7b\u4f3c\u6761\u4ef6\u4e0b\u7ea6\u5b9a\u7684\u5229\u7387\u76f8\u540c\u3002\u96f6\u5229\u7387\u8d37\u6b3e\u672c\u8d28\u4e0a\u8fdd\u53cd\u4e86\u8fd9\u4e00\u539f\u5219\uff0c\u56e0\u4e3a\u5728\u8d44\u672c\u5e02\u573a\u4e2d\uff0c\u4efb\u4f55\u91d1\u878d\u673a\u6784\u63d0\u4f9b\u8d44\u91d1\u90fd\u662f\u4e3a\u4e86\u83b7\u53d6\u5229\u6da6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_an_dinh_thue_cua_co_quan_chuc_nang\"><\/span><b>\u51b3\u5b9a\u7a0e\u6536\u7684\u6743\u529b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c50\u6761\u7b2c1\u6b3e <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u7a0e\u52a1\u673a\u5173\u6709\u6743\u5728\u7eb3\u7a0e\u4eba\u4ee5\u975e\u5e02\u573a\u4ef7\u683c\u8fdb\u884c\u4ea4\u6613\u7684\u60c5\u51b5\u4e0b\u786e\u5b9a\u5e94\u7eb3\u7a0e\u989d\u3002\u5bf9\u4e8e\u65e0\u606f\u8d37\u6b3e\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u91c7\u53d6\u4ee5\u4e0b\u6b65\u9aa4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u884c\u4e3a\uff1a\u8fd9\u5e94\u88ab\u89c6\u4e3a\u8f6c\u8ba9\u5b9a\u4ef7\u6216\u5229\u6da6\u9690\u7792\uff08\u5982\u679c\u5728\u5173\u8054\u65b9\u4e4b\u95f4\uff09\u6216\u4e0d\u5408\u7406\u5730\u51cf\u5c11\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u7387\u786e\u5b9a\uff1a\u91c7\u7528\u5f53\u65f6\u5546\u4e1a\u94f6\u884c\u666e\u904d\u9002\u7528\u7684\u8d37\u6b3e\u5229\u7387\u6765\u91cd\u65b0\u8ba1\u7b97\u8d37\u6b3e\u4eba\u7684\u8d22\u52a1\u6536\u76ca\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8ba8\u8bba\u65e0\u606f\u8d37\u6b3e\u65f6\uff0c\u4e0d\u53ef\u80fd\u5ffd\u7565\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u8fd9\u662f\u4e00\u4efd\u81f3\u5173\u91cd\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u6784\u6210\u4e86\u5f53\u4eca\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u76d1\u7ba1\u7684\u6838\u5fc3\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_cac_ben_lien_ket\"><\/span><b>\u786e\u5b9a\u5229\u76ca\u76f8\u5173\u8005<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u7279\u522b\u6ce8\u610f\u4ee5\u4e0b\u60c5\u51b5\uff0c\u8fd9\u4e9b\u60c5\u51b5\u901a\u5e38\u4f1a\u5bfc\u81f4\u65e0\u606f\u8d37\u6b3e\uff0c\u5e76\u4e14\u5c5e\u4e8e\u7b2c 132 \u53f7\u6cd5\u4ee4\u7684\u7ba1\u8f96\u8303\u56f4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcd\u516c\u53f8\u5411\u5b50\u516c\u53f8\u63d0\u4f9b\u8d44\u91d1\u4ee5\u5b9e\u65bd\u8be5\u9879\u76ee\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u540c\u4e00\u96c6\u56e2\u5185\u7684\u516c\u53f8\u4f1a\u4e92\u76f8\u652f\u6301\u5f7c\u6b64\u7684\u73b0\u91d1\u6d41\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8eab\u5c45\u9886\u5bfc\u804c\u4f4d\u7684\u4eba\uff08\u8463\u4e8b\u3001\u8463\u4e8b\u957f\uff09\u5411\u516c\u53f8\u501f\u94b1\uff0c\u6216\u8005\u516c\u53f8\u5411\u4ed6\u4eec\u501f\u94b1\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5c5e\u4e8e\u7b2c 132 \u53f7\u6cd5\u4ee4\u7684\u8303\u56f4\uff0c\u5219\u65e0\u606f\u8d37\u6b3e\u7684\u53d1\u751f\u5c06\u5f15\u53d1\u4e00\u7cfb\u5217\u7533\u62a5\u4e49\u52a1\uff0c\u4f8b\u5982\u7b2c 01 \u53f7\u8868\u683c\uff08\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\uff09\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_ve_chi_phi_lai_vay_duoc_tru_Tran_30_EBITDA\"><\/span><b>\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u98ce\u9669\uff08\u4e0a\u9650\u4e3a 30% EBITDA\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u952e\u5728\u4e8e\uff0c\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 15 \u6761\u89c4\u5b9a\uff0c\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\u4e0d\u5f97\u8d85\u8fc7\u4f01\u4e1a\u7ecf\u8425\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u5229\u606f\u652f\u51fa\u548c\u6298\u65e7\u652f\u51fa\uff08EBITDA\uff09\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u4e00\u5bb6\u516c\u53f8\u4ece\u94f6\u884c\u501f\u94b1\uff08\u6709\u5229\u606f\uff09\u540e\uff0c\u53c8\u5c06\u8fd9\u7b14\u94b1\u65e0\u606f\u501f\u7ed9\u53e6\u4e00\u5bb6\u5b9e\u4f53\u65f6\uff0c\u98ce\u9669\u5c31\u4f1a\u52a0\u500d\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u673a\u6784\u9700\u63a5\u53d7\u6536\u5165\u8bc4\u4f30\uff08\u589e\u52a0\u5176\u5e94\u7a0e\u6536\u5165\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u65b9\u65e0\u9700\u627f\u62c5\u76f8\u5e94\u7684\u94f6\u884c\u5229\u606f\u652f\u51fa\uff08\u56e0\u4e3a\u501f\u5165\u7684\u8d44\u91d1\u4e0d\u7528\u4e8e\u4f01\u4e1a\u81ea\u8eab\u7684\u4e1a\u52a1\u8fd0\u8425\uff09\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\">\u5982\u4f55\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_tai_chinh_khi_trien_khai_khoan_vay_khong_tinh_lai\"><\/span><b>\u5b9e\u65bd\u65e0\u606f\u8d37\u6b3e\u7684\u8d22\u52a1\u540e\u679c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3785\" aria-describedby=\"caption-attachment-3785\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3785\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai.jpg\" alt=\"H\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh khi tri\u1ec3n khai kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3785\" class=\"wp-caption-text\">\u5b9e\u65bd\u65e0\u606f\u8d37\u6b3e\u7684\u8d22\u52a1\u540e\u679c\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53d1\u653e\u65e0\u606f\u8d37\u6b3e\u4e0d\u4ec5\u4ec5\u662f\u4f1a\u8ba1\u4e0a\u7684\u4e00\u4e2a\u6761\u76ee\uff1b\u5b83\u4f1a\u5bf9\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u8fde\u9501\u53cd\u5e94\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truy_thu_thue_thu_nhap_doanh_nghiep_TNDN\"><\/span><b>\u8ffd\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\u6b20\u6b3e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5047\u8bbeA\u516c\u53f8\u5411B\u516c\u53f8\u63d0\u4f9b100\u4ebf\u8d8a\u5357\u76fe\u7684\u65e0\u606f\u8d37\u6b3e\u3002\u5982\u679c\u5e02\u573a\u5e73\u5747\u5e74\u5229\u7387\u4e3a6%\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u8ba4\u5b9aA\u516c\u53f8\u7684\u8d22\u52a1\u6536\u5165\u4e3a6\u4ebf\u8d8a\u5357\u76fe\u3002\u6309\u716720%\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u8ba1\u7b97\uff0cA\u516c\u53f8\u9700\u989d\u5916\u7f34\u7eb31.2\u4ebf\u8d8a\u5357\u76fe\u7684\u7a0e\u6b3e\uff0c\u8fd9\u8fd8\u4e0d\u5305\u62ec\u6bcf\u59290.03%\u7684\u6ede\u7eb3\u91d1\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Anh_huong_den_Thue_Gia_tri_gia_tang_GTGT\"><\/span><b>\u5bf9\u589e\u503c\u7a0e (VAT) \u7684\u5f71\u54cd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u77e5\uff0c\u8d37\u6b3e\u6d3b\u52a8\u514d\u5f81\u589e\u503c\u7a0e\u3002\u4f46\u662f\uff0c\u5982\u679c\u4f01\u4e1a\u672a\u7533\u62a5\u65e0\u606f\u8d37\u6b3e\u6536\u5165\uff08\u5373\u4f7f\u662f\u56fa\u5b9a\u6536\u5165\uff09\uff0c\u5219\u7528\u4e8e\u5e94\u7a0e\u548c\u975e\u5e94\u7a0e\u6d3b\u52a8\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u5206\u914d\u5c06\u51fa\u73b0\u9519\u8bef\u3002\u8fd9\u53ef\u80fd\u5bfc\u81f4\u989d\u5916\u5f81\u6536\u4e4b\u524d\u9519\u8bef\u6263\u9664\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_Thue_Thu_nhap_ca_nhan_TNCN\"><\/span><b>\u4e0e\u4e2a\u4eba\u6240\u5f97\u7a0e (PIT) \u76f8\u5173\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5411\u5458\u5de5\u6216\u7ba1\u7406\u4eba\u5458\u63d0\u4f9b\u65e0\u606f\u8d37\u6b3e\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u5c06\u5176\u89c6\u4e3a\u7c7b\u4f3c\u4e8e\u5de5\u8d44\u6216\u85aa\u91d1\u7684\u8d27\u5e01\u798f\u5229\u3002\u5b9e\u9645\u5229\u7387\uff080%\uff09\u4e0e\u5e02\u573a\u5229\u7387\u4e4b\u95f4\u7684\u5dee\u989d\u53ef\u80fd\u4f1a\u8f6c\u5316\u4e3a\u8be5\u5458\u5de5\u6216\u7ba1\u7406\u4eba\u5458\u7684\u5e94\u7a0e\u4e2a\u4eba\u6536\u5165\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_xay_dung_ho_so_giai_trinh_khi_bi_an_dinh_thue\"><\/span><b>\u9762\u5bf9\u7a0e\u52a1\u8bc4\u4f30\u65f6\uff0c\u5982\u4f55\u51c6\u5907\u6cd5\u5f8b\u89e3\u91ca\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3784\" aria-describedby=\"caption-attachment-3784\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3784\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue.jpg\" alt=\"Gi\u1ea3i ph\u00e1p x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i khi b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3784\" class=\"wp-caption-text\">\u7a0e\u52a1\u8bc4\u4f30\u65f6\uff0c\u5982\u4f55\u51c6\u5907\u6587\u4ef6\u4ee5\u89e3\u91ca\u65e0\u606f\u8d37\u6b3e\u7684\u60c5\u51b5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4fdd\u62a4\u65e0\u606f\u8d37\u6b3e\uff0c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u9700\u8981\u6839\u636e\u4ee5\u4e0b\u8bba\u70b9\u5efa\u7acb\u4e00\u4efd\u53ef\u9760\u7684\u6cd5\u5f8b\u6863\u6848\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_trinh_dua_tren_phuc_loi_va_giu_chan_nhan_tai\"><\/span><b>\u57fa\u4e8e\u798f\u5229\u548c\u4eba\u624d\u4fdd\u7559\u7684\u95ee\u8d23\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u5411\u5458\u5de5\u8d37\u6b3e\u7684\u6700\u4f73\u65b9\u5f0f\u3002\u4e0d\u8981\u5c06\u5176\u89c6\u4e3a\u7eaf\u7cb9\u7684\u91d1\u878d\u4ea4\u6613\uff0c\u800c\u5e94\u5c06\u65e0\u606f\u8d37\u6b3e\u7eb3\u5165\u85aa\u916c\u4f53\u7cfb\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6240\u9700\u6587\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;\">\u96c7\u4f63\u5408\u540c\u548c\u96c6\u4f53\u8c08\u5224\u534f\u8bae\u5fc5\u987b\u5305\u542b\u4e00\u9879\u6761\u6b3e\uff0c\u89c4\u5b9a\u516c\u53f8\u8bbe\u6709\u798f\u5229\u57fa\u91d1\uff0c\u4ee5\u5e2e\u52a9\u5458\u5de5\u83b7\u5f97\u8d2d\u4e70\u623f\u5c4b\u3001\u6c7d\u8f66\u6216\u652f\u4ed8\u533b\u7597\u8d39\u7528\u7684\u8d37\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u8d22\u52a1\u89c4\u5b9a\uff1a\u660e\u786e\u754c\u5b9a\u5408\u683c\u501f\u6b3e\u4eba\uff08\u670d\u52a1\u5e74\u9650\u8d85\u8fc7 5 \u5e74\u4e14\u4e1a\u7ee9\u4f18\u5f02\u8005\uff09\u3001\u8d37\u6b3e\u9650\u989d\u548c\u8fd8\u6b3e\u671f\u9650\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5458\u5de5\u8d37\u6b3e\u7533\u8bf7\u5fc5\u987b\u660e\u786e\u8bf4\u660e\u7ecf\u6d4e\u56f0\u96be\u7684\u539f\u56e0\u6216\u8d44\u91d1\u4f7f\u7528\u7684\u6b63\u5f53\u7528\u9014\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6709\u4e86\u6240\u6709\u5fc5\u8981\u7684\u6587\u4ef6\uff0c\u8fd9\u7b14\u65e0\u606f\u8d37\u6b3e\u5c06\u88ab\u89c6\u4e3a\u4e00\u9879\u8fd0\u8425\u652f\u51fa\uff08\u7559\u4f4f\u5173\u952e\u4eba\u5458\uff09\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u4e86\u88ab\u5f81\u7a0e\u7684\u53ef\u80fd\u6027\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_trinh_dua_tren_muc_tieu_bao_toan_chuoi_cung_ung\"><\/span><b>\u57fa\u4e8e\u7ef4\u62a4\u4f9b\u5e94\u94fe\u76ee\u6807\u7684\u89e3\u91ca\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6bcd\u5b50\u516c\u53f8\u6216\u6218\u7565\u5408\u4f5c\u4f19\u4f34\u5173\u7cfb\u4e2d\uff0c\u63d0\u4f9b\u65e0\u606f\u8d37\u6b3e\u53ef\u4ee5\u88ab\u89c6\u4e3a\u907f\u514d\u4f9b\u5e94\u94fe\u5d29\u6e83\u7684\u7d27\u6025\u89e3\u51b3\u65b9\u6848\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9700\u8981\u51c6\u5907\u7684\u8bba\u70b9\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\u501f\u6b3e\u4eba\u5904\u4e8e\u6682\u65f6\u6027\u7834\u4ea7\u72b6\u6001\uff08\u663e\u793a\u4e8f\u635f\u7684\u8d22\u52a1\u62a5\u8868\u3001\u94f6\u884c\u7684\u574f\u8d26\u901a\u77e5\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc1\u660e\u5982\u679c\u501f\u6b3e\u4eba\u7834\u4ea7\uff0c\u8d37\u6b3e\u4e1a\u52a1\u5c06\u906d\u53d7\u66f4\u5927\u7684\u635f\u5931\uff08\u539f\u6750\u6599\u635f\u5931\u3001\u5e02\u573a\u635f\u5931\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5236\u5b9a\u4e00\u9879\u534f\u8bae\uff0c\u63d0\u4f9b\u77ed\u671f\u3001\u65e0\u606f\u652f\u6301\uff0c\u4ee5\u5e2e\u52a9\u6062\u590d\u751f\u4ea7\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_trinh_truong_hop_muon_tien_tu_Giam_docChu_so_huu\"><\/span><b>\u5411\u8463\u4e8b\/\u6240\u6709\u8005\u501f\u6b3e\u7684\u8bf4\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u5e38\u89c1\u7684\u501f\u6b3e\u60c5\u51b5\u3002\u7ecf\u5206\u6790\uff0c\u5c31\u4f01\u4e1a\u6240\u5f97\u7a0e\u800c\u8a00\uff0c\u8fd9\u79cd\u60c5\u51b5\u5bf9\u516c\u53f8\u6784\u6210\u7684\u98ce\u9669\u6700\u5c0f\u3002\u4f46\u662f\uff0c\u4ecd\u9700\u786e\u4fdd\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u534f\u8bae\u660e\u786e\u89c4\u5b9a\uff1a\u201c\u7528\u4e8e\u8865\u5145\u8425\u8fd0\u8d44\u91d1\uff0c\u4ee5\u652f\u4ed8\u56e0\u65e0\u6cd5\u83b7\u5f97\u94f6\u884c\u878d\u8d44\u800c\u4ea7\u751f\u7684\u5de5\u8d44\u548c\u4f9b\u5e94\u5546\u6b3e\u9879\u3002\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u94f6\u884c\u6587\u4ef6\uff1a\u8d44\u91d1\u5fc5\u987b\u4ece\u8463\u4e8b\u7684\u4e2a\u4eba\u8d26\u6237\u8f6c\u5165\u516c\u53f8\u8d26\u6237\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8463\u4e8b\u4f1a\/\u6210\u5458\u4f1a\u8bae\u7eaa\u8981\u6279\u51c6\u501f\u7528\u4e2a\u4eba\u8d44\u91d1\u4ee5\u633d\u6551\u8d22\u52a1\u72b6\u51b5\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/\">\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\uff0c\u7533\u62a5\u6d89\u53ca\u5411\u8463\u4e8b\u63d0\u4f9b\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_khong_tinh_lai_va_giao_dich_lien_ket_theo_Nghi_dinh_132\"><\/span><b>\u7b2c132\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u65e0\u606f\u8d37\u6b3e\u548c\u5173\u8054\u65b9\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e0\u606f\u8d37\u6b3e\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e4b\u95f4\u7684\u8054\u7cfb\u6781\u5176\u7d27\u5bc6\u3002\u4f01\u4e1a\u9700\u8981\u6e05\u695a\u4e86\u89e3\u76d1\u7ba1\u95e8\u69db\uff0c\u4ee5\u907f\u514d\u843d\u5165\u7a0e\u52a1\u9677\u9631\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_bi_coi_la_quan_he_lien_ket\"><\/span><b>\u4ec0\u4e48\u60c5\u51b5\u4e0b\u624d\u7b97\u662f\u4e00\u79cd\u96b6\u5c5e\u5173\u7cfb\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u89c4\u5b9a\uff0c\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u5411\u53e6\u4e00\u5bb6\u4f01\u4e1a\u63d0\u4f9b\u76f8\u5f53\u4e8e\u5176\u6240\u6709\u8005\u6743\u76ca\u81f3\u5c11 25% \u7684\u8d44\u91d1\uff0c\u5e76\u4e14\u8be5\u8d44\u91d1\u5360\u88ab\u501f\u6b3e\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u8d85\u8fc7 50% \u7684\u4efd\u989d\uff0c\u5219\u8be5\u4f01\u4e1a\u88ab\u89c6\u4e3a\u4e0e\u5176\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u8fd9\u7b14\u65e0\u606f\u8d37\u6b3e\u80af\u5b9a\u4f1a\u53d7\u5230\u6781\u5176\u4e25\u683c\u7684\u5ba1\u67e5\u3002\u7a0e\u52a1\u673a\u5173\u4f1a\u91c7\u7528\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u6bd4\u8f83\u6cd5\u6765\u786e\u5b9a\u5408\u9002\u7684\u5229\u7387\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6863\u6848<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u88ab\u8981\u6c42\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u5219\u5fc5\u987b\u6e05\u695a\u5730\u89e3\u91ca\u5176\u4e3a\u4f55\u62e5\u6709\u65e0\u606f\u8d37\u6b3e\u3002\u5982\u679c\u6ca1\u6709\u5408\u7406\u7684\u7ecf\u6d4e\u7406\u7531\uff0c\u56fa\u5b9a\u5229\u606f\u6536\u5165\u5c06\u88ab\u8ba1\u5165\u5176\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u4e14\u65e0\u6cd5\u4eab\u53d7\u4efb\u4f55\u7a0e\u6536\u62b5\u514d\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_ho_so_ra_soat_kiem_tra_dinh_ky_cho_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u9700\u5b9a\u671f\u63a5\u53d7\u5ba1\u67e5\u548c\u68c0\u67e5\u7684\u6587\u4ef6\u6e05\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u51c6\u5907\u672a\u6765\u7684\u7a0e\u52a1\u7ed3\u7b97\uff0c\u4f1a\u8ba1\u90e8\u95e8\u9700\u8981\u6839\u636e\u4ee5\u4e0b\u6e05\u5355\u5b9a\u671f\u5ba1\u67e5\u65e0\u606f\u8d37\u6b3e\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u65e0\u606f\u8d37\u6b3e\u5b9a\u671f\u5ba1\u67e5\u6240\u9700\u6587\u4ef6\u6e05\u5355\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6587\u4ef6\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u590d\u5ba1\u8bf7\u6c42<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d37\u6b3e\u5408\u540c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8d37\u6b3e\u5fc5\u987b\u5168\u90e8\u7b7e\u5b57\u3001\u76d6\u7ae0\uff0c\u5e76\u660e\u786e\u8bf4\u660e\u7528\u9014\u3002.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bf7\u52ff\u4f7f\u7528\u901a\u7528\u6a21\u677f\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6c47\u6b3e\u5355\u636e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100% \u5fc5\u987b\u901a\u8fc7\u94f6\u884c\u8fdb\u884c\uff08\u6cd5\u4eba\u5b9e\u4f53\u4e4b\u95f4\u7684\u4ea4\u6613\uff09\u3002.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7edd\u5bf9\u4e0d\u4f1a\u4f7f\u7528\u73b0\u91d1\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u91d1\u878d\u6cd5\u89c4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e94\u8be5\u4e13\u95e8\u8bbe\u7acb\u4e00\u4e2a\u7ae0\u8282\u6765\u8bb2\u89e3\u65e0\u606f\u8d37\u6b3e\u3002.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4ea4\u6613\u53d1\u751f\u524d\u7b7e\u53d1\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d44\u672c\u5229\u7528\u7387\u62a5\u544a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u501f\u6b3e\u4eba\u5fc5\u987b\u5b9a\u671f\u63d0\u4ea4\u62a5\u544a\uff0c\u8bf4\u660e\u8d44\u91d1\u662f\u5426\u5df2\u7528\u4e8e\u5176\u9884\u5b9a\u7528\u9014\u3002.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u63d0\u9ad8\u4ea4\u6613\u7684\u53ef\u4fe1\u5ea6\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u501f\u6b3e\u4eba\u8d44\u6599<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bc1\u660e\u5982\u679c\u501f\u6b3e\u4eba\u6536\u4e0d\u5230\u5229\u606f\uff0c\u5c06\u4f1a\u9762\u4e34\u8d22\u52a1\u56f0\u96be\u3002.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7528\u4e8e\u5408\u4f5c\u4f19\u4f34\u7684\u6551\u63f4\u5de5\u4f5c\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5ba1\u6279\u4f1a\u8bae\u7eaa\u8981<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7ba1\u7406\u59d4\u5458\u4f1a\u51b3\u5b9a\u63d0\u4f9b\u65e0\u606f\u8d37\u6b3e\u3002.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u96c6\u4f53\u6027\u548c\u5ba2\u89c2\u6027\u7684\u8bc1\u636e\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5229\u7387\u6bd4\u8f83\u8868<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53d1\u884c\u65f6\u94f6\u884c\u5229\u7387\u7edf\u8ba1\u6570\u636e\u3002.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8ba1\u7b97\u6682\u4f30\u7a0e\u989d\u98ce\u9669\u7684\u4f9d\u636e\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5173\u8054\u7684\u7a0e\u52a1\u8bb0\u5f55<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\uff08\u5982\u9002\u7528\uff09\u3002.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e25\u683c\u9075\u5b88\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u6700\u5927\u9650\u5ea6\u964d\u4f4e\u7a0e\u52a1\u8bc4\u4f30\u98ce\u9669\uff0c\u5e76\u589e\u5f3a\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u89e3\u91ca\u76f8\u5173\u4e8b\u9879\u7684\u80fd\u529b\uff0c\u4f01\u4e1a\u9700\u8981\u89c4\u8303\u6240\u6709\u4e0e\u65e0\u606f\u8d37\u6b3e\u76f8\u5173\u7684\u6587\u6863\uff0c\u786e\u4fdd\u5176\u5b8c\u6574\u3001\u4e00\u81f4\u4e14\u57fa\u4e8e\u4e8b\u5b9e\u8bc1\u636e\u3002\u5ba1\u67e5\u4e0d\u4ec5\u5e94\u5173\u6ce8\u8868\u9762\u6587\u4ef6\uff0c\u8fd8\u5e94\u786e\u4fdd\u8d44\u91d1\u7528\u9014\u3001\u5185\u90e8\u653f\u7b56\u548c\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\uff08\u7279\u522b\u662f\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff09\u4e4b\u95f4\u903b\u8f91\u4e00\u81f4\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u6765\u81ea MAN\uff08\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff09\u7684\u5efa\u8bae \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u65e0\u606f\u8d37\u6b3e\u9700\u8981\u6280\u5de7\u548c\u5bf9\u7a0e\u6cd5\u7684\u6df1\u523b\u7406\u89e3\u3002\u5728MAN\uff0c\u6211\u4eec\u59cb\u7ec8\u5f3a\u8c03\uff1a\u201c\u6bcf\u4e00\u7b14\u65e0\u606f\u4ea4\u6613\u90fd\u5fc5\u987b\u6709\u5408\u6cd5\u7684\u5546\u4e1a\u76ee\u7684\u3002\u201d<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_doi_hinh_thuc_neu_co_the\"><\/span><b>\u5982\u679c\u53ef\u4ee5\uff0c\u8bf7\u66f4\u6539\u683c\u5f0f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u8d37\u6b3e\u4ef7\u503c\u6bd4\u957f\u671f\u8fc7\u9ad8\uff0c\u4f01\u4e1a\u5e94\u8003\u8651\u5c06\u65e0\u606f\u8d37\u6b3e\u8f6c\u6362\u4e3a\u989d\u5916\u7684\u80a1\u6743\u6216\u5408\u8d44\u8d44\u672c\u3002\u8fd9\u6709\u52a9\u4e8e\u4f7f\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u7684\u8d44\u91d1\u5408\u6cd5\u5316\uff0c\u5e76\u907f\u514d\u56fa\u5b9a\u5229\u7387\u98ce\u9669\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tan_dung_cac_dot_soat_xet_noi_bo\"><\/span><b>\u5145\u5206\u5229\u7528\u5185\u90e8\u5ba1\u8ba1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u6bcf\u516d\u4e2a\u6708\u8fdb\u884c\u4e00\u6b21\u7a0e\u52a1\u5ba1\u67e5\uff0c\u4ee5\u8bc6\u522b\u903e\u671f\u672a\u507f\u8fd8\u7684\u65e0\u606f\u8d37\u6b3e\u3002\u53ca\u65f6\u507f\u8fd8\u6216\u5c06\u5229\u7387\u8c03\u6574\u81f3\u6700\u4f4e\u6c34\u5e73\uff08\u4f8b\u5982\uff0c\u6d3b\u671f\u5b58\u6b3e\u5229\u7387\uff09\u6709\u65f6\u6bd4\u653e\u4efb\u5229\u7387\u5c45\u9ad8\u4e0d\u4e0b\u66f4\u4e3a\u7a33\u59a5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_tu_van_chuyen_nghiep\"><\/span><b>\u4e13\u4e1a\u987e\u95ee\u7684\u89d2\u8272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u4fe1\u8a89\u826f\u597d\u7684\u7a0e\u52a1\u54a8\u8be2\u516c\u53f8\u7684\u670d\u52a1\u5c06\u5e2e\u52a9\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;\">\u63d0\u4f9b\u6807\u51c6\u5408\u540c\u6a21\u677f\u548c\u89c4\u7ae0\uff0c\u4e25\u683c\u9075\u5b88\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u83b7\u6388\u6743\u4ee3\u8868\u7eb3\u7a0e\u4eba\u89e3\u91ca\u65e0\u606f\u8d37\u6b3e\u7684\u5408\u6cd5\u6027\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u5408\u7406\u7684\u8d22\u52a1\u7ed3\u6784\u4f18\u5316\u4f01\u4e1a\u6240\u5f97\u7a0e\u7f34\u7eb3\u3002.<\/span><\/li>\n<\/ul>\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;\">\u65e0\u606f\u8d37\u6b3e\u662f\u4e00\u79cd\u6709\u7528\u7684\u91d1\u878d\u5de5\u5177\uff0c\u4f46\u4ece\u76d1\u7ba1\u89d2\u5ea6\u6765\u770b\uff0c\u5b83\u4e5f\u5b58\u5728\u8bf8\u591a\u98ce\u9669\u3002\u8bef\u89e3\u6216\u7f3a\u4e4f\u9002\u5f53\u7684\u6587\u4ef6\u90fd\u53ef\u80fd\u5bfc\u81f4\u5de8\u989d\u7a0e\u6536\u7f5a\u6b3e\uff0c\u4ece\u800c\u4fb5\u8680\u4f01\u4e1a\u5229\u6da6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b89\u5168\u7684\u5173\u952e\u5728\u4e8e\u8bb0\u5f55\u7684\u900f\u660e\u5ea6\u548c\u4e00\u81f4\u6027\u3002\u52a1\u5fc5\u786e\u4fdd\u6bcf\u4e00\u7b14\u514d\u606f\u8d37\u6b3e\u90fd\u6709\u5408\u7406\u7684\u8d22\u52a1\u4f9d\u636e\uff0c\u5e76\u6709\u5b8c\u5584\u7684\u6cd5\u5f8b\u6587\u4ef6\u652f\u6301\u3002\u5207\u52ff\u56e0\u7a0e\u52a1\u7ba1\u7406\u9519\u8bef\u800c\u4f7f\u539f\u672c\u826f\u597d\u7684\u73b0\u91d1\u6d41\u652f\u6301\u8ba1\u5212\u53d8\u6210\u6c89\u91cd\u7684\u8d22\u52a1\u8d1f\u62c5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u5173\u4e8e\u8054\u76df\u8425\u9500\u7684\u4e00\u5207\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u7531\u4ee5\u4e0b\u4eba\u5458\u5ba1\u6838\uff1a<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> \u9ece\u9ec4\u5ba3\u5148\u751f<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Man \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh, kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 linh ho\u1ea1t \u0111\u1ec3 h\u1ed7 tr\u1ee3 d\u00f2ng ti\u1ec1n n\u1ed9i b\u1ed9, h\u1ed7 tr\u1ee3 nh\u00e2n s\u1ef1 ho\u1eb7c c\u1ee9u tr\u1ee3 \u0111\u1ed1i t\u00e1c. Tuy nhi\u00ean, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u00e2y l\u1ea1i l\u00e0 m\u1ed9t trong nh\u1eefng giao d\u1ecbch d\u1ec5 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3783,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3782","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\/3782","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=3782"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3782\/revisions"}],"predecessor-version":[{"id":3787,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3782\/revisions\/3787"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3783"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}