{"id":3961,"date":"2026-05-05T11:23:38","date_gmt":"2026-05-05T04:23:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3961"},"modified":"2026-05-05T11:23:38","modified_gmt":"2026-05-05T04:23:38","slug":"nop-bo-sung-phu-luc-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/","title":{"rendered":"\u6211\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u6e05\u5355\u7684\u8865\u5145\u9644\u5f55\u662f\u5426\u4f1a\u53d7\u5230\u5904\u7f5a\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u8865\u5145\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\u662f\u5426\u4f1a\u53d7\u5230\u5904\u7f5a\uff1f\u8fd9\u662f\u8bb8\u591a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u3001\u8de8\u56fd\u516c\u53f8\u4ee5\u53ca\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9e\u4f53\u7ecf\u5e38\u63d0\u51fa\u7684\u95ee\u9898\u3002\u5b9e\u9645\u4e0a\uff0c\u5904\u7f5a\u7a0b\u5ea6\u4e0d\u4ec5\u53d6\u51b3\u4e8e\u4f01\u4e1a\u7533\u62a5\u7684\u4fe1\u606f\u662f\u5426\u9519\u8bef\u6216\u4e0d\u5b8c\u6574\uff0c\u8fd8\u53d6\u51b3\u4e8e\u8865\u5145\u63d0\u4ea4\u7684\u65f6\u95f4\u3001\u5bf9\u7eb3\u7a0e\u4e49\u52a1\u7684\u5f71\u54cd\u7a0b\u5ea6\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u7684\u68c0\u67e5\u72b6\u6001\u3002\u901a\u8fc7\u4e3b\u52a8\u5ba1\u67e5\u5e76\u53ca\u65f6\u63d0\u4ea4\u8865\u5145\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\uff0c\u4f01\u4e1a\u53ef\u4ee5\u907f\u514d\u56e0\u7533\u62a5\u4fe1\u606f\u9519\u8bef\u800c\u53d7\u5230\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c20%\u6761\u89c4\u5b9a\u7684\u5904\u7f5a\uff0c\u5e76\u663e\u8457\u964d\u4f4e\u7a0e\u52a1\u8bc4\u4f30\u98ce\u9669\u3002\u672c\u6587\u5c06\u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3\u5404\u79cd\u5904\u7f5a\u60c5\u5f62\u3001\u6807\u51c6\u5b9e\u65bd\u6d41\u7a0b\u4ee5\u53ca\u4f18\u5316\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u7684\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\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\" 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class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Nop_bo_sung_sau_khi_co_quyet_dinh_thanh_tra_kiem_tra\" >\u5728\u68c0\u67e5\u6216\u5ba1\u8ba1\u51b3\u5b9a\u4f5c\u51fa\u540e\uff0c\u63d0\u4ea4\u8865\u5145\u6587\u4ef6\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Nhung_sai_sot_trong_yeu_dan_den_yeu_cau_nop_bo_sung_phu_luc_giao_dich_lien_ket\" >\u56e0\u91cd\u5927\u9519\u8bef\u800c\u9700\u8981\u5411\u5173\u8054\u65b9\u4ea4\u6613\u63d0\u4ea4\u8865\u5145\u9644\u4ef6\u3002<\/a><\/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\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Cac_muc_xu_phat_lien_quan_khac_can_luu_y\" >\u5176\u4ed6\u76f8\u5173\u5904\u7f5a\u987b\u77e5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Tac_dong_cua_Nghi_dinh_202025ND-CP_doi_voi_viec_ke_khai\" >\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u7533\u62a5\u7a0b\u5e8f\u7684\u5f71\u54cd\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Case_study_thuc_te_khi_chu_dong_nop_bo_sung_phu_luc_giao_dich_lien_ket\" >\u4e3b\u52a8\u5411\u5173\u8054\u65b9\u4ea4\u6613\u63d0\u4ea4\u8865\u5145\u9644\u4ef6\u7684\u771f\u5b9e\u6848\u4f8b\u7814\u7a76\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Phuong_an_1_Chu_dong_nop_bo_sung_phu_luc_giao_dich_lien_ket\" >\u65b9\u6848\u4e00\uff1a\u4e3b\u52a8\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8865\u5145\u9644\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Phuong_an_2_Toi_khi_co_quyet_dinh_thanh_tra_moi_tien_hanh_bo_sung\" >\u65b9\u6848\u4e8c\uff1a\u53ea\u6709\u5728\u505a\u51fa\u68c0\u67e5\u51b3\u5b9a\u540e\u624d\u8fdb\u884c\u8865\u5145\u5de5\u4f5c\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Quy_trinh_chuan_de_nop_bo_sung_phu_luc_giao_dich_lien_ket\" >\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8865\u5145\u9644\u4ef6\u7684\u6807\u51c6\u7a0b\u5e8f\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Buoc_1_Doi_soat_va_chuan_bi_du_lieu\" >\u6b65\u9aa4 1\uff1a\u6570\u636e\u6838\u5bf9\u548c\u51c6\u5907<\/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\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Buoc_2_Thao_tac_tren_phan_mem_HTKK\" >\u6b65\u9aa4 2\uff1a\u5bf9 HTKK \u8f6f\u4ef6\u6267\u884c\u64cd\u4f5c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Buoc_3_Hoan_thien_ban_giai_trinh_KHBS_Mau_01-1KHBS_theo_Thong_tu_802021TT-BTC\" >\u6b65\u9aa4 3\uff1a\u586b\u5199 KHBS \u8bf4\u660e\u8868\uff08\u6839\u636e 80\/2021\/TT-BTC \u53f7\u901a\u51fd\u586b\u5199 01-1\/KHBS \u8868\u683c\uff09\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Buoc_4_Nop_ho_so_va_hoan_tat_nghia_vu_tai_chinh\" >\u7b2c\u56db\u6b65\uff1a\u63d0\u4ea4\u7533\u8bf7\u5e76\u5c65\u884c\u8d22\u52a1\u4e49\u52a1\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Loi_khuyen_tu_chuyen_gia_giao_dich_lien_ket_de_toi_uu_quan_tri_thue\" >\u4e13\u5bb6\u63d0\u4f9b\u8054\u76df\u8425\u9500\u65b9\u9762\u7684\u5efa\u8bae\uff0c\u4ee5\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\u3002<\/a><\/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\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#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=\"Vai_tro_cua_Phu_luc_giao_dich_lien_ket_trong_ho_so_thue\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u5728\u7a0e\u52a1\u7533\u62a5\u4e2d\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3965\" aria-describedby=\"caption-attachment-3965\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3965\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bo-sung-phu-luc-giao-dich-lien-ket-va-vai-tro-quan-trong-trong-ho-so-thue.jpg\" alt=\"N\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 vai tr\u00f2 quan tr\u1ecdng trong h\u1ed3 s\u01a1 thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bo-sung-phu-luc-giao-dich-lien-ket-va-vai-tro-quan-trong-trong-ho-so-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bo-sung-phu-luc-giao-dich-lien-ket-va-vai-tro-quan-trong-trong-ho-so-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bo-sung-phu-luc-giao-dich-lien-ket-va-vai-tro-quan-trong-trong-ho-so-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bo-sung-phu-luc-giao-dich-lien-ket-va-vai-tro-quan-trong-trong-ho-so-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bo-sung-phu-luc-giao-dich-lien-ket-va-vai-tro-quan-trong-trong-ho-so-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3965\" class=\"wp-caption-text\">\u63d0\u4ea4\u8865\u5145\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\u53ca\u5176\u5728\u7a0e\u52a1\u7533\u62a5\u4e2d\u7684\u5173\u952e\u4f5c\u7528\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6309\u7167\u89c4\u5b9a <\/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;\"> \u4ee5\u53ca\u5176\u4ed6\u6307\u5bfc\u6587\u4ef6 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c20\/2025\/ND-C\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">P<\/span><\/strong> \uff08\u9002\u7528\u4e8e 2025 \u5e74\u53ca\u4ee5\u540e\u7684\u7eb3\u7a0e\u671f\uff09\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u6700\u7ec8\u7ed3\u7b97\u6587\u4ef6\u7684\u4e00\u4e2a\u5f3a\u5236\u6027\u4e14\u4e0d\u53ef\u5206\u5272\u7684\u7ec4\u6210\u90e8\u5206\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u53d1\u73b0\u6b64\u8868\u683c\u4e2d\u7684\u4fe1\u606f\u5b58\u5728\u5dee\u5f02\u65f6\uff0c\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u62a5\u544a\u7684\u8865\u5145\u9644\u5f55\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u786e\u4fdd\u6570\u636e\u900f\u660e\u5ea6\u7684\u4e00\u79cd\u65b9\u5f0f\u3002\u4f01\u4e1a\u53ef\u53c2\u8003\u8be6\u7ec6\u8bf4\u660e\uff0c\u4ee5\u4fbf\u66f4\u597d\u5730\u4e86\u89e3\u6240\u9700\u586b\u5199\u7684\u5b57\u6bb5\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4e3a\u4e86\u4e0e\u60a8\u5f53\u524d\u7684\u8bb0\u5f55\u8fdb\u884c\u6838\u5bf9\uff0c\u672c\u9644\u5f55\u5c06\u4f5c\u4e3a\u7a0e\u52a1\u673a\u5173\u786e\u5b9a\u4ee5\u4e0b\u4e8b\u9879\u7684\u4f9d\u636e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\uff08EBITDA\uff09\u7684\u9650\u5236\u662f\u6839\u636e 30% \u4e0a\u9650\u8ba1\u7b97\u7684\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u7167\u516c\u5e73\u4ea4\u6613\u539f\u5219\u8bda\u5b9e\u5730\u786e\u5b9a\u4ea4\u6613\u4ef7\u683c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u8f6c\u79fb\u5230\u56fd\u5916\u4f1a\u4fb5\u8680\u653f\u5e9c\u6536\u5165\u7684\u98ce\u9669\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u6309\u65f6\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u7684\u8865\u5145\u9644\u5f55\uff0c\u7a0e\u52a1\u673a\u5173\u7684\u98ce\u9669\u7ba1\u7406\u7cfb\u7edf\u5c06\u81ea\u52a8\u628a\u8be5\u4f01\u4e1a\u5217\u4e3a\u9ad8\u4f18\u5148\u7ea7\u5ba1\u8ba1\u76ee\u6807\uff0c\u4ece\u800c\u5f71\u54cd\u5176\u957f\u671f\u4e1a\u52a1\u8fd0\u8425\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_nop_bo_sung_phu_luc_giao_dich_lien_ket_co_bi_phat_khong\"><\/span><b>\u90a3\u4e48\uff0c\u5411\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u63d0\u4ea4\u8865\u5145\u6587\u4ef6\u662f\u5426\u4f1a\u5bfc\u81f4\u5904\u7f5a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3964\" aria-describedby=\"caption-attachment-3964\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3964\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vay-nop-bo-sung-phu-luc-giao-dich-lien-ket-co-bi-phat-khong-va-phan-loai-dua-tren-tac-dong-den-so-thue.jpg\" alt=\"V\u1eady n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng v\u00e0 ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn s\u1ed1 thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vay-nop-bo-sung-phu-luc-giao-dich-lien-ket-co-bi-phat-khong-va-phan-loai-dua-tren-tac-dong-den-so-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vay-nop-bo-sung-phu-luc-giao-dich-lien-ket-co-bi-phat-khong-va-phan-loai-dua-tren-tac-dong-den-so-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vay-nop-bo-sung-phu-luc-giao-dich-lien-ket-co-bi-phat-khong-va-phan-loai-dua-tren-tac-dong-den-so-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vay-nop-bo-sung-phu-luc-giao-dich-lien-ket-co-bi-phat-khong-va-phan-loai-dua-tren-tac-dong-den-so-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vay-nop-bo-sung-phu-luc-giao-dich-lien-ket-co-bi-phat-khong-va-phan-loai-dua-tren-tac-dong-den-so-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3964\" class=\"wp-caption-text\">\u90a3\u4e48\uff0c\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8865\u5145\u9644\u5f55\u662f\u5426\u4f1a\u53d7\u5230\u5904\u7f5a\uff1f\u6839\u636e\u5176\u5bf9\u7a0e\u6536\u7684\u5f71\u54cd\uff0c\u8fd9\u4e9b\u9644\u5f55\u53c8\u662f\u5982\u4f55\u5206\u7c7b\u7684\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7b2c38\/2019\/QH14\u53f7\u548c\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u81ea\u613f\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8865\u5145\u9644\u4ef6\u7684\u5904\u7f5a\u7b49\u7ea7\uff0c\u662f\u6839\u636e\u5176\u5bf9\u5e94\u7eb3\u7a0e\u989d\u7684\u5f71\u54cd\u7a0b\u5ea6\u8fdb\u884c\u5206\u7c7b\u7684\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_bo_sung_nhung_khong_lam_thay_doi_nghia_vu_thue\"><\/span><b>\u8865\u7f34\u7a0e\u6b3e\u4e0d\u4f1a\u6539\u53d8\u7eb3\u7a0e\u4e49\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6307\u4f01\u4e1a\u8c03\u6574\u5176\u8bc6\u522b\u4fe1\u606f\u6216\u7ea0\u6b63\u673a\u68b0\u6570\u636e\u9519\u8bef\uff0c\u4f46\u4f01\u4e1a\u6240\u5f97\u7a0e\u603b\u989d\u4fdd\u6301\u4e0d\u53d8\u7684\u60c5\u51b5\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5904\u7f5a\uff1a\u5728\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u63d0\u4f9b\u4e0d\u5b9e\u4fe1\u606f\u8005\uff0c\u53ef\u5904\u4ee5 1,500,000 \u8d8a\u5357\u76fe\u81f3 2,500,000 \u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5728\u5ba1\u8ba1\u51b3\u5b9a\u4f5c\u51fa\u4e4b\u524d\u4e3b\u52a8\u63d0\u4ea4\u8865\u5145\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u901a\u5e38\u88ab\u8ba4\u4e3a\u662f\u4e00\u4e2a\u91cd\u8981\u7684\u51cf\u8f7b\u5904\u7f5a\u7684\u60c5\u5f62\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_bo_sung_lam_phat_sinh_them_so_thue_phai_nop\"><\/span><b>\u8865\u7f34\u7a0e\u6b3e\u4f1a\u5bfc\u81f4\u9700\u7f34\u7eb3\u989d\u5916\u7a0e\u6b3e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4f01\u4e1a\u5728\u5ba1\u67e5\u5229\u606f\u652f\u51fa\u65f6\u7ecf\u5e38\u4f1a\u9047\u5230\u7684\u60c5\u51b5\uff0c\u4ed6\u4eec\u4f1a\u53d1\u73b0\u8d85\u8fc7\u9650\u989d\u7684\u91d1\u989d\u6ca1\u6709\u88ab\u6b63\u786e\u6392\u9664\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u597d\u5904\uff1a\u5982\u679c\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u5411\u5176\u603b\u90e8\u5ba3\u5e03\u68c0\u67e5\u51b3\u5b9a\u4e4b\u524d\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8865\u5145\u9644\u5f55\uff0c\u5219\u8be5\u4f01\u4e1a\u4e0d\u4f1a\u56e0\u7533\u62a5\u4e0d\u5b9e\u800c\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c20%\u6761\u53d7\u5230\u5904\u7f5a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e49\u52a1\uff1a\u4f01\u4e1a\u53ea\u9700\u7f34\u7eb3\u672a\u7f34\u7a0e\u6b3e\u53ca\u6ede\u7eb3\u91d1\uff080.031 TP3T\/\u5929\uff09\u3002\u56e0\u6b64\uff0cMAN \u2013 Master Accountant Network \u59cb\u7ec8\u5efa\u8bae\u4f01\u4e1a\u5728\u53d1\u73b0\u9519\u8bef\u540e\u7acb\u5373\u63d0\u4ea4\u8865\u5145\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\uff0c\u4ee5\u51cf\u8f7b\u7f5a\u6b3e\u8d1f\u62c5\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_bo_sung_sau_khi_co_quyet_dinh_thanh_tra_kiem_tra\"><\/span><b>\u5728\u68c0\u67e5\u6216\u5ba1\u8ba1\u51b3\u5b9a\u4f5c\u51fa\u540e\uff0c\u63d0\u4ea4\u8865\u5145\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u7a3d\u67e5\u4f5c\u51fa\u51b3\u5b9a\u65f6\uff0c\u63d0\u4ea4\u8865\u5145\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\u5c06\u4e0d\u518d\u89c6\u4e3a\u81ea\u613f\u884c\u4e3a\u3002\u4f01\u4e1a\u5c06\u9762\u4e34\u8865\u7f34\u7a0e\u6b3e\u3001\u865a\u5047\u7533\u62a5\u7f5a\u6b3e\uff0820%\u53f7\u901a\u77e5\uff09\u4ee5\u53ca\u56e0\u6587\u4ef6\u4e0d\u53ef\u9760\u800c\u88ab\u91cd\u65b0\u8bc4\u4f30\u7a0e\u6b3e\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_trong_yeu_dan_den_yeu_cau_nop_bo_sung_phu_luc_giao_dich_lien_ket\"><\/span><b>\u56e0\u91cd\u5927\u9519\u8bef\u800c\u9700\u8981\u5411\u5173\u8054\u65b9\u4ea4\u6613\u63d0\u4ea4\u8865\u5145\u9644\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4ec0\u4e48\u5f88\u591a\u4f01\u4e1a\u9700\u8981\u591a\u6b21\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8865\u5145\u7533\u62a5\u8868\uff1f\u4ee5\u4e0b\u662fMAN\u6839\u636e\u5ba1\u8ba1\u7ecf\u9a8c\u603b\u7ed3\u7684\u4e00\u4e9b\u5e38\u89c1\u9519\u8bef\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u8bc6\u522b\u9519\u8bef\uff1a\u6700\u5e38\u89c1\u7684\u9519\u8bef\u662f\uff0c\u5f53\u4f01\u4e1a\u4ece\u4e2a\u4eba\u9ad8\u7ba1\u6216\u94f6\u884c\u501f\u6b3e\u65f6\uff0c\u5982\u679c\u8d37\u6b3e\u4ef7\u503c\u6bd4\u8d85\u8fc7\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u9650\u989d\uff0c\u5219\u5e94\u5ffd\u7565\u5173\u8054\u65b9\u5173\u7cfb\u3002\u4e00\u65e6\u53d1\u73b0\u8fd9\u79cd\u60c5\u51b5\uff0c\u4f01\u4e1a\u5fc5\u987b\u63d0\u4ea4\u4e00\u4efd\u9644\u5f55\uff0c\u8be6\u7ec6\u8bf4\u660e\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4ee5\u8c03\u6574\u6574\u4e2a\u4ea4\u6613\u62a5\u8868\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA\u8ba1\u7b97\u9519\u8bef\uff1a\u4f1a\u8ba1\u4eba\u5458\u5728\u6839\u636e\u7a0e\u6cd5\uff08\u4e0e\u4f1a\u8ba1EBITDA\u4e0d\u540c\uff09\u8ba1\u7b97EBITDA\u65f6\uff0c\u5e38\u5e38\u5fd8\u8bb0\u52a0\u56de\u5229\u606f\u652f\u51fa\u548c\u6298\u65e7\u3002\u8fd9\u4e00\u9519\u8bef\u76f4\u63a5\u5bfc\u81f4\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u9519\u8bef\uff0c\u9700\u8981\u7acb\u5373\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u4ef7\u65b9\u6cd5\u4fe1\u606f\u4e0d\u8db3\uff1a\u672a\u80fd\u660e\u786e\u5229\u6da6\u6bd4\u8f83\u6cd5\u6216\u6210\u672c\u52a0\u6210\u6cd5\uff0c\u5bfc\u81f4\u6587\u4ef6\u4e0d\u5b8c\u6574\uff0c\u9700\u8981\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u4ee5\u8865\u5145\u7ba1\u7406\u5c42\u8981\u6c42\u7684\u4fe1\u606f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u6570\u636e\u5dee\u5f02\uff1a\u672a\u62b5\u6263\u5229\u606f\u652f\u51fa\u4ece\u4e00\u5e74\u7ed3\u8f6c\u5230\u4e0b\u4e00\u5e74\u7684\u4e0d\u4e00\u81f4\u4e5f\u662f\u4f01\u4e1a\u5fc5\u987b\u540c\u65f6\u63d0\u4ea4\u591a\u4e2a\u7eb3\u7a0e\u671f\u7684\u8865\u5145\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u7684\u539f\u56e0\u4e4b\u4e00\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_muc_xu_phat_lien_quan_khac_can_luu_y\"><\/span><b>\u5176\u4ed6\u76f8\u5173\u5904\u7f5a\u987b\u77e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u8865\u5145\u9644\u4ef6\u7684\u63d0\u4ea4\u95ee\u9898\u5916\uff0c\u4f01\u4e1a\u8fd8\u9700\u8981\u4e86\u89e3\u5176\u4ed6\u8fdd\u89c4\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\u6536\u8d39\u6807\u51c6\uff0c\u4ee5\u4fbf\u5168\u9762\u4e86\u89e3\u98ce\u9669\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u8fdd\u89c4\u5904\u7f5a\u8868\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u8fdd\u53cd<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6839\u636e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u5c06\u5904\u4ee5\u76f8\u5e94\u5904\u7f5a\u3002<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u672a\u968f\u7eb3\u7a0e\u7533\u62a5\u8868\u63d0\u4ea4\u9644\u4ef6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8,000,000 \u2013 15,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff08\u5305\u62ec\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u5ef6\u8bef\u65f6\u95f4\u7684\u957f\u77ed\uff0c\u91d1\u989d\u53ef\u80fd\u9ad8\u8fbe 2500 \u4e07\u751a\u81f3\u66f4\u591a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6ca1\u6709\u5236\u5b9a\u4efb\u4f55\u6587\u4ef6\u6765\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8,000,000 \u2013 15,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7533\u62a5\u4e0d\u5b9e\u4f1a\u5bfc\u81f4\u9003\u7a0e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20% \u5c11\u62a5\u7a0e\u6b3e\u91d1\u989d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u663e\u7136\uff0c\u81ea\u613f\u63d0\u4ea4\u8865\u5145\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\u7684\u6210\u672c\u8fdc\u4f4e\u4e8e\u7a0e\u52a1\u673a\u5173\u5728\u5ba1\u8ba1\u540e\u8ffd\u7f34\u7a0e\u6b3e\u548c\u5904\u4ee5\u7f5a\u6b3e\u7684\u6210\u672c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_cua_Nghi_dinh_202025ND-CP_doi_voi_viec_ke_khai\"><\/span><b>\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u7533\u62a5\u7a0b\u5e8f\u7684\u5f71\u54cd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u73b0\u5df2\u751f\u6548\u3002\u8fd9\u4e9b\u53d8\u66f4\u53ef\u80fd\u8981\u6c42\u4f01\u4e1a\u5ba1\u67e5\u5176\u76f8\u5173\u6587\u4ef6\uff0c\u5e76\u63d0\u4ea4\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8865\u5145\u9644\u4ef6\uff0c\u4ee5\u7b26\u5408\u65b0\u6807\u51c6\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6269\u5927\u201c\u5173\u952e\u63a7\u5236\u201d\u7684\u5b9a\u4e49\uff1a\u5373\u4f7f\u6ca1\u6709\u6301\u6709\u8db3\u591f\u7684\u80a1\u6743\uff0c\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u6709\u6743\u5bf9\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u9ad8\u7ea7\u4eba\u4e8b\u6216\u8d22\u52a1\u6218\u7565\u505a\u51fa\u51b3\u7b56\uff0c\u5b83\u4ecd\u7136\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u3002\u8bb8\u591a\u5b9e\u4f53\u4e0d\u5f97\u4e0d\u63d0\u4ea4\u8865\u5145\u7684\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\uff0c\u56e0\u4e3a\u5b83\u4eec\u4e4b\u524d\u4ec5\u4ec5\u4f9d\u8d56\u4e8e\u80a1\u6743\u6bd4\u4f8b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\uff08AEOI\uff09\u673a\u5236\uff1a\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u73b0\u5728\u53ef\u4ee5\u5c06\u8d8a\u5357\u5b50\u516c\u53f8\u7684\u6570\u636e\u4e0e\u6bcd\u516c\u53f8\u5404\u56fd\u7684\u5229\u6da6\u62a5\u544a\u8fdb\u884c\u6bd4\u5bf9\u3002\u5982\u679c\u6536\u5165\u6216\u5229\u6da6\u7387\u5b58\u5728\u5dee\u5f02\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u8981\u6c42\u8be5\u516c\u53f8\u63d0\u4ea4\u8865\u5145\u7684\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u4ee5\u4f5c\u89e3\u91ca\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u6263\u9664\uff1a\u5173\u4e8e\u5728\u8ba1\u7b97 EBITDA \u65f6\u62b5\u6d88\u8d37\u6b3e\u5229\u606f\u548c\u501f\u5165\u8d44\u672c\u5229\u606f\u7684\u65b0\u89c4\u5b9a\u5bf9\u53d7\u76ca\u4f01\u4e1a\u6709\u5229\u3002\u56e0\u6b64\uff0c\u4e00\u4e9b\u4f01\u4e1a\u6b63\u5728\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8865\u5145\u9644\u5f55\uff0c\u4ee5\u7533\u8bf7\u9000\u7a0e\u6216\u51cf\u5c11\u4e0a\u4e00\u5e74\u5ea6\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_khi_chu_dong_nop_bo_sung_phu_luc_giao_dich_lien_ket\"><\/span><b>\u4e3b\u52a8\u5411\u5173\u8054\u65b9\u4ea4\u6613\u63d0\u4ea4\u8865\u5145\u9644\u4ef6\u7684\u771f\u5b9e\u6848\u4f8b\u7814\u7a76\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3963\" aria-describedby=\"caption-attachment-3963\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3963\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Case-study-thuc-te-khi-chu-dong-nop-bo-sung-phu-luc-giao-dich-lien-ket.jpg\" alt=\"Case study th\u1ef1c t\u1ebf khi ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Case-study-thuc-te-khi-chu-dong-nop-bo-sung-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Case-study-thuc-te-khi-chu-dong-nop-bo-sung-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Case-study-thuc-te-khi-chu-dong-nop-bo-sung-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Case-study-thuc-te-khi-chu-dong-nop-bo-sung-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Case-study-thuc-te-khi-chu-dong-nop-bo-sung-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3963\" class=\"wp-caption-text\">\u4e3b\u52a8\u5411\u5173\u8054\u65b9\u4ea4\u6613\u63d0\u4ea4\u8865\u5145\u9644\u4ef6\u7684\u771f\u5b9e\u6848\u4f8b\u7814\u7a76\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4e86\u89e3\u4e3a\u4ec0\u4e48\u4e3b\u52a8\u5ba1\u67e5\u8bb0\u5f55\u5bf9\u4f01\u4e1a\u7684\u73b0\u91d1\u6d41\u81f3\u5173\u91cd\u8981\uff0c\u8ba9\u6211\u4eec\u5206\u6790\u4ee5\u4e0b\u573a\u666f\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u80cc\u666f\uff1a\u4e00\u5bb6\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u4eceX\u94f6\u884c\u8d37\u6b3e1000\u4ebf\u8d8a\u5357\u76fe\uff0c\u5176\u80a1\u672c\u4e3a1500\u4ebf\u8d8a\u5357\u76fe\u3002\u7531\u4e8e\u8d37\u6b3e\u6743\u76ca\u6bd4\u8d85\u8fc7\u80a1\u672c\u768425%\uff0c\u4e14X\u94f6\u884c\u6709\u6743\u5e72\u9884\u5173\u952e\u8d22\u52a1\u51b3\u7b56\uff0c\u56e0\u6b64\u88ab\u8ba4\u5b9a\u4e3a\u5173\u8054\u5173\u7cfb\u30022023\u5e74\uff0c\u7531\u4e8e\u4f1a\u8ba1\u4eba\u5458\u7684\u758f\u5ffd\uff0c\u672a\u7533\u62a5\u8be5\u5173\u8054\u5173\u7cfb\uff0c\u4e5f\u672a\u6263\u9664\u8d85\u8fc7EBITDA 30%\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\">2025\u5e74\u521d\uff0c\u7ecf\u8fc7\u5ba1\u67e5\uff0c\u8be5\u516c\u53f8\u53d1\u73b0\u5176\u5c11\u62a5\u4e8612\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_an_1_Chu_dong_nop_bo_sung_phu_luc_giao_dich_lien_ket\"><\/span><b>\u65b9\u6848\u4e00\uff1a\u4e3b\u52a8\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8865\u5145\u9644\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u4e8e2025\u5e745\u6708\u81ea\u613f\u63d0\u4ea4\u8865\u5145\u6587\u4ef6\u3002\u5c4a\u65f6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b20\u7a0e\u91d1\u989d\uff1a12\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\uff082 \u5e74\uff09\uff1a12 \u4ebf x 0.03% x 730 \u5929 = 262,800,000 \u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u884c\u653f\u5904\u7f5a\uff1a0 \u8d8a\u5357\u76fe\uff08\u56e0\u5728\u68c0\u67e5\u51b3\u5b9a\u4e0b\u8fbe\u524d\u81ea\u613f\u7f34\u7eb3\u989d\u5916\u8d39\u7528\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u6210\u672c\uff1a14.62\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_an_2_Toi_khi_co_quyet_dinh_thanh_tra_moi_tien_hanh_bo_sung\"><\/span><b>\u65b9\u6848\u4e8c\uff1a\u53ea\u6709\u5728\u505a\u51fa\u68c0\u67e5\u51b3\u5b9a\u540e\u624d\u8fdb\u884c\u8865\u5145\u5de5\u4f5c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u5728 2025 \u5e74 10 \u6708\u5b89\u6392\u7684\u68c0\u67e5\u4e2d\u53d1\u73b0\u6b64\u9519\u8bef\uff0c\u5219\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b20\u7a0e\u91d1\u989d\uff1a12\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\uff08880 \u5929\uff09\uff1a12 \u4ebf x 0.03% x 880 \u5929 = 316,800,000 \u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9519\u8bef\u7533\u62a5\u7684\u7f5a\u6b3e\uff08\u5c11\u7f34\u7a0e\u6b3e\u91d1\u989d\u7684 20%\uff09\uff1a12 \u4ebf x 20% = 2.4 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u6210\u672c\uff1a17.56\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u5bf9\u6bd4\u7ed3\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> \u901a\u8fc7\u4e3b\u52a8\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8865\u5145\u7533\u62a5\u8868\uff0c\u8be5\u516c\u53f8\u8282\u7701\u4e862.94\u4ebf\u8d8a\u5357\u76fe\u3002\u66f4\u91cd\u8981\u7684\u662f\uff0c\u8be5\u516c\u53f8\u4fdd\u6301\u4e86\u826f\u597d\u7684\u7a0e\u52a1\u5408\u89c4\u8bb0\u5f55\uff0c\u964d\u4f4e\u4e86\u672a\u6765\u51e0\u5e74\u88ab\u4e25\u683c\u5ba1\u8ba1\u7684\u98ce\u9669\u3002\u7531\u6b64\u53ef\u89c1\uff0c\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8865\u5145\u7533\u62a5\u8868\u5bf9\u4e8e\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u662f\u4e00\u79cd\u5b89\u5168\u6709\u6548\u7684\u8d22\u52a1\u4fdd\u969c\u63aa\u65bd\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_chuan_de_nop_bo_sung_phu_luc_giao_dich_lien_ket\"><\/span><b>\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8865\u5145\u9644\u4ef6\u7684\u6807\u51c6\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u51c6\u786e\u6027\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u9075\u5faa\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8865\u5145\u9644\u4ef6\u7684\u7a0b\u5e8f\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Doi_soat_va_chuan_bi_du_lieu\"><\/span><b>\u6b65\u9aa4 1\uff1a\u6570\u636e\u6838\u5bf9\u548c\u51c6\u5907<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u672c\u5730\u6587\u4ef6\u548c\u4e3b\u6587\u4ef6\u4e2d\u7684\u6570\u636e\u4e3a\u57fa\u7840\u3002\u5c06\u8868\u683c 01 \u4e0a\u7684\u6307\u6807\u4e0e\u539f\u59cb\u8bb0\u5f55\u8fdb\u884c\u6838\u5bf9\uff0c\u4ee5\u51c6\u786e\u786e\u5b9a\u9700\u8981\u8c03\u6574\u7684\u6570\u5b57\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Thao_tac_tren_phan_mem_HTKK\"><\/span><b>\u6b65\u9aa4 2\uff1a\u5bf9 HTKK \u8f6f\u4ef6\u6267\u884c\u64cd\u4f5c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u5fc5\u8981\u7684\u8c03\u6574\u540e\uff0c\u4f01\u4e1a\u6309\u7167\u4ee5\u4e0b\u8bf4\u660e\u5bf9\u7533\u62a5\u7cfb\u7edf\u8fdb\u884c\u6280\u672f\u64cd\u4f5c\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9009\u62e9\u201c\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u8865\u5145\u7533\u62a5\u8868\u201d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u66f4\u65b0\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u4e2d\u7684\u6700\u65b0\u6570\u636e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ce8\u610f\uff1a\u63d0\u4ea4\u8865\u5145\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\u65f6\uff0c\u7cfb\u7edf\u4f1a\u8981\u6c42\u60a8\u9644\u4e0a\u5bf9\u4efb\u4f55\u9519\u8bef\u7684\u89e3\u91ca\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_ban_giai_trinh_KHBS_Mau_01-1KHBS_theo_Thong_tu_802021TT-BTC\"><\/span><b>\u6b65\u9aa4 3\uff1a\u586b\u5199 KHBS \u8bf4\u660e\u8868\uff08\u6839\u636e 80\/2021\/TT-BTC \u53f7\u901a\u51fd\u586b\u5199 01-1\/KHBS \u8868\u683c\uff09\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bf7\u660e\u786e\u8bf4\u660e\u8be5\u9519\u8bef\u662f\u7531\u4e8e\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u6cd5\u89c4\u7684\u8bef\u89e3\uff0c\u8fd8\u662f\u7531\u4e8e EBITDA \u8ba1\u7b97\u9519\u8bef\u6240\u81f4\u3002\u8be6\u7ec6\u7684\u89e3\u91ca\u5c06\u6709\u52a9\u4e8e\u52a0\u5feb\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u7684\u6d41\u7a0b\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Nop_ho_so_va_hoan_tat_nghia_vu_tai_chinh\"><\/span><b>\u7b2c\u56db\u6b65\uff1a\u63d0\u4ea4\u7533\u8bf7\u5e76\u5c65\u884c\u8d22\u52a1\u4e49\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7ebf\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u5e76\u7acb\u5373\u7f34\u7eb3\u9002\u7528\u7a0e\u6b3e\u3002\u8bf7\u4fdd\u7559\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\u7684\u63d0\u4ea4\u8bc1\u660e\uff0c\u4ee5\u5907\u5c06\u6765\u53c2\u8003\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_tu_chuyen_gia_giao_dich_lien_ket_de_toi_uu_quan_tri_thue\"><\/span><b>\u4e13\u5bb6\u63d0\u4f9b\u8054\u76df\u8425\u9500\u65b9\u9762\u7684\u5efa\u8bae\uff0c\u4ee5\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8865\u5145\u9644\u5f55\u5e94\u88ab\u89c6\u4e3a\u5e38\u89c4\u5185\u90e8\u63a7\u5236\u6d41\u7a0b\u7684\u4e00\u90e8\u5206\u3002\u4f01\u4e1a\u4e0d\u5e94\u7b49\u5230\u5ba1\u8ba1\u524d\u6700\u540e\u4e00\u523b\u624d\u8fdb\u884c\u5ba1\u67e5\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u884c\u5b63\u5ea6\u7a0e\u52a1\u5ba1\u67e5\uff1a\u5ba1\u67e5\u516c\u53f8\u5185\u90e8\u4ea4\u6613\uff0c\u786e\u4fdd\u5176\u4ef7\u683c\u5728\u5e02\u573a\u4ef7\u683c\u8303\u56f4\u5185\u3002\u8fd9\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u63d0\u4ea4\u8865\u5145\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u7684\u9700\u8981\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6280\u672f\u66f4\u65b0\uff1a\u5229\u7528\u96c6\u6210\u5173\u8054\u65b9\u4ea4\u6613\u8b66\u62a5\u548c\u81ea\u52a8 EBITDA \u8ba1\u7b97\u529f\u80fd\u7684\u4f1a\u8ba1\u8f6f\u4ef6\uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4eba\u4e3a\u9519\u8bef\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e13\u5bb6\u54a8\u8be2\uff1a\u5bf9\u4e8e\u7279\u8bb8\u7ecf\u8425\u6216\u516c\u53f8\u8d39\u7528\u7ba1\u7406\u7b49\u590d\u6742\u4ea4\u6613\uff0c\u5efa\u8bae\u8fdb\u884c\u54a8\u8be2\u3002 <\/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;\"> \u5728\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u4e4b\u524d\uff0c\u8bf7\u4ece\u4e13\u4e1a\u3001\u4fe1\u8a89\u826f\u597d\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\u83b7\u53d6\u4fe1\u606f\uff0c\u4ee5\u907f\u514d\u591a\u6b21\u63d0\u4ea4\u8865\u5145\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\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;\">\u603b\u4e4b\uff0c\u57282026\u5e74\u63d0\u4ea4\u8865\u5145\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u662f\u4e00\u9879\u79ef\u6781\u4e3e\u63aa\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u906d\u53d7\u5de8\u989d\u7f5a\u6b3e\u7684\u98ce\u9669\uff0c\u5e76\u63d0\u9ad8\u6cd5\u5f8b\u5408\u89c4\u6027\u3002\u867d\u7136\u53ef\u80fd\u4f1a\u4ea7\u751f\u6ede\u7eb3\u91d1\uff0c\u4f46\u6b64\u4e3e\u80fd\u591f\u786e\u4fdd\u6cd5\u5f8b\u4fdd\u969c\uff0c\u5e76\u63d0\u5347\u516c\u53f8\u5728\u7a0e\u52a1\u673a\u5173\u4e2d\u7684\u4fe1\u8a89\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e0d\u5e94\u5750\u7b49\u7a0e\u52a1\u673a\u5173\u5ba1\u8ba1\u540e\u518d\u91c7\u53d6\u884c\u52a8\uff0c\u800c\u5e94\u5efa\u7acb\u4e00\u5957\u6d41\u7a0b\uff0c\u5b9a\u671f\u5ba1\u67e5\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\uff0c\u7279\u522b\u662f\u4e0e\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff09\u3001\u5229\u606f\u652f\u51fa\u3001\u5173\u8054\u65b9\u8bc6\u522b\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u76f8\u5173\u7684\u8bb0\u5f55\u3002\u8fd9\u4e3a\u786e\u4fdd\u957f\u671f\u53ef\u6301\u7eed\u5408\u89c4\u548c\u4f18\u5316\u8d22\u52a1\u7ba1\u7406\u6548\u7387\u5960\u5b9a\u4e86\u57fa\u7840\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u4e0d\u786e\u5b9a\u5176\u73b0\u6709\u6587\u4ef6\u662f\u5426\u5b8c\u6574\uff0c\u6216\u8005\u662f\u5426\u9700\u8981\u63d0\u4ea4\u8865\u5145\u7684\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\uff0c\u90a3\u4e48\u53ca\u65e9\u54a8\u8be2\u4e13\u5bb6\u59cb\u7ec8\u6bd4\u5ba1\u8ba1\u540e\u5904\u7406\u66f4\u5177\u6210\u672c\u6548\u76ca\u3002\u79ef\u6781\u4e3b\u52a8\u7684\u51b3\u7b56\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u672a\u6765\u53ef\u80fd\u9762\u4e34\u7684\u91cd\u5927\u98ce\u9669\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong> \u9700\u8981\u4e13\u5bb6\u652f\u6301\u548c\u514d\u8d39\u54a8\u8be2\uff1f<\/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\u5236\u4f5c\uff1a\u5148\u751f <\/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<\/a><\/span><\/strong><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>N\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? L\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p FDI, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Tr\u00ean th\u1ef1c t\u1ebf, m\u1ee9c x\u1eed ph\u1ea1t kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 k\u00ea khai sai hay [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3962,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3961","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\/3961","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=3961"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3961\/revisions"}],"predecessor-version":[{"id":3966,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3961\/revisions\/3966"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3962"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}