{"id":4043,"date":"2026-05-13T16:04:32","date_gmt":"2026-05-13T09:04:32","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4043"},"modified":"2026-05-13T16:19:53","modified_gmt":"2026-05-13T09:19:53","slug":"giao-dich-lien-ket-khi-quyet-toan-thue-tndn","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/","title":{"rendered":"\u5173\u8054\u65b9\u4ea4\u6613\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u4e2d\u7684\u5e94\u7528\uff1a\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u4e13\u4e1a\u5efa\u8bae\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u662f2026\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u5173\u952e\u73af\u8282\uff0c\u5c24\u5176\u662f\u5728\u7a0e\u52a1\u673a\u5173\u65e5\u76ca\u52a0\u5f3a\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u3001\u5229\u606f\u652f\u51fa\u548c\u8d22\u52a1\u900f\u660e\u5ea6\u76d1\u7ba1\u7684\u60c5\u51b5\u4e0b\u3002\u5373\u4f7f\u5728\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\u3001\u7533\u62a5\u9644\u4ef6\u6216\u5e94\u7528\u5b9a\u4ef7\u65b9\u6cd5\u65b9\u9762\u51fa\u73b0\u5fae\u5c0f\u9519\u8bef\uff0c\u4e5f\u53ef\u80fd\u5bfc\u81f4\u5de8\u989d\u7a0e\u6b3e\u8bc4\u4f30\u3001\u8865\u7f34\u7a0e\u6b3e\u548c\u884c\u653f\u5904\u7f5a\u3002\u672c\u6587\u5c06\u5e2e\u52a9\u4f01\u4e1a\u7406\u89e3\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u76f8\u5173\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u6b63\u786e\u8bc6\u522b\u9002\u7528\u4e3b\u4f53\uff0c\u638c\u63e1\u6240\u9700\u6587\u4ef6\uff0c\u4e86\u89e3\u7b2c30%\u6761\u5173\u4e8eEBITDA\u7684\u5229\u606f\u652f\u51fa\u9650\u989d\uff0c\u5e76\u8fd0\u7528\u6807\u51c6\u7684\u5e02\u573a\u5b9a\u4ef7\u65b9\u6cd5\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\uff0c\u4ece\u800c\u4e3b\u52a8\u5236\u5b9a\u5b89\u5168\u4e14\u53ef\u6301\u7eed\u7684\u5408\u89c4\u7b56\u7565\u3002.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Hieu_dung_ve_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\" >\u6b63\u786e\u7406\u89e3\u5173\u8054\u65b9\u4ea4\u6613\u5bf9\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u81f3\u5173\u91cd\u8981\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Doi_tuong_va_pham_vi_ap_dung_quy_dinh_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\" >\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u4e2d\u5173\u8054\u65b9\u4ea4\u6613\u89c4\u5b9a\u7684\u4e3b\u4f53\u548c\u9002\u7528\u8303\u56f4\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Cac_truong_hop_duoc_mien_lap_ho_so\" >\u65e0\u9700\u63d0\u4ea4\u7684\u6848\u4ef6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Cac_bieu_mau_bat_buoc_ve_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\" >\u5173\u8054\u65b9\u4ea4\u6613\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u6240\u9700\u8868\u683c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Quy_dinh_ve_chi_phi_lai_vay_trong_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\" >\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u5229\u606f\u652f\u51fa\u6263\u9664\u4ee5\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u89c4\u5b9a\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Cong_thuc_va_nguong_khong_che_30_EBITDA\" >30% EBITDA \u7684\u516c\u5f0f\u548c\u63a7\u5236\u9608\u503c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Co_che_chuyen_chi_phi_lai_vay\" >\u5229\u606f\u652f\u51fa\u8f6c\u79fb\u673a\u5236<\/a><\/li><\/ul><\/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\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\" >\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u4e2d\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u786e\u5b9a\u65b9\u6cd5\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\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Rui_ro_va_che_tai_khi_sai_pham_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\" >\u5728\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u8fdd\u89c4\u7684\u98ce\u9669\u548c\u5904\u7f5a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Checklist_tuan_thu_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN_cho_doanh_nghiep\" >\u4f01\u4e1a\u7f34\u7eb3\u516c\u53f8\u6240\u5f97\u7a0e\u65f6\u5173\u8054\u65b9\u4ea4\u6613\u5408\u89c4\u6027\u68c0\u67e5\u6e05\u5355\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#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=\"Hieu_dung_ve_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\"><\/span><b>\u6b63\u786e\u7406\u89e3\u5173\u8054\u65b9\u4ea4\u6613\u5bf9\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u81f3\u5173\u91cd\u8981\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4050\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-huong-dan-ke-khai-va-ho-so-chi-tiet-cho-doanh-nghiep-1.jpg\" alt=\"\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-huong-dan-ke-khai-va-ho-so-chi-tiet-cho-doanh-nghiep-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-huong-dan-ke-khai-va-ho-so-chi-tiet-cho-doanh-nghiep-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-huong-dan-ke-khai-va-ho-so-chi-tiet-cho-doanh-nghiep-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-huong-dan-ke-khai-va-ho-so-chi-tiet-cho-doanh-nghiep-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-huong-dan-ke-khai-va-ho-so-chi-tiet-cho-doanh-nghiep-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6b63\u786e\u505a\u5230\u8fd9\u4e00\u70b9\uff0c\u4f01\u4e1a\u9996\u5148\u9700\u8981\u901a\u8fc7\u4e00\u5957\u5173\u8054\u65b9\u8bc6\u522b\u6807\u51c6\u6765\u51c6\u786e\u754c\u5b9a\u81ea\u8eab\u5b9a\u4f4d\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u662f\u6307\u76f4\u63a5\u6216\u95f4\u63a5\u4ee5\u4efb\u4f55\u5f62\u5f0f\u53c2\u4e0e\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u7684\u5404\u65b9\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bc6\u522b\u8fde\u9501\u5173\u7cfb\u7684\u5e38\u7528\u6807\u51c6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u65b9\u81f3\u5c11 25% \u7684\u80a1\u6743\uff1b\u6216\u8005\u53cc\u65b9\u5747\u6301\u6709\u7531\u7b2c\u4e09\u65b9\u6301\u6709\u7684\u53e6\u4e00\u65b9\u81f3\u5c11 25% \u7684\u80a1\u6743\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u662f\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u6700\u5927\u80a1\u4e1c\uff0c\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u81f3\u5c11 10% \u80a1\u80a1\u4efd\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u5e38\u89c1\u7684\u60c5\u51b5\u3002\u4e00\u5bb6\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\uff08\u5305\u62ec\u4ee5\u5173\u8054\u516c\u53f8\u8d44\u4ea7\u4f5c\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\uff09\u5411\u53e6\u4e00\u5bb6\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u524d\u63d0\u662f\u8d37\u6b3e\u91d1\u989d\u81f3\u5c11\u5360\u6240\u6709\u8005\u6743\u76ca\u7684 25%\uff0c\u5e76\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u59d4\u6d3e\u6267\u884c\u8463\u4e8b\u4f1a\u6210\u5458\u6765\u7ba1\u7406\u6216\u63a7\u5236\u53e6\u4e00\u5bb6\u4f01\u4e1a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u4e2a\u4f01\u4e1a\u7531\u6709\u4eb2\u5c5e\u5173\u7cfb\u7684\u4eba\u7ecf\u8425\uff08\u914d\u5076\u3001\u7236\u6bcd\u3001\u5b50\u5973\u3001\u5144\u5f1f\u59d0\u59b9\u7b49\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u4e0d\u4ec5\u9650\u4e8e\u8d27\u7269\u4e70\u5356\uff0c\u8fd8\u5305\u62ec\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u8f6c\u8ba9\u548c\u79df\u8d41\uff1b\u63d0\u4f9b\u6280\u672f\u3001\u7ba1\u7406\u548c\u91d1\u878d\u670d\u52a1\uff1b\u501f\u8d37\u548c\u5176\u4ed6\u91d1\u878d\u670d\u52a1\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_va_pham_vi_ap_dung_quy_dinh_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\"><\/span><b>\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u4e2d\u5173\u8054\u65b9\u4ea4\u6613\u89c4\u5b9a\u7684\u4e3b\u4f53\u548c\u9002\u7528\u8303\u56f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4048\" aria-describedby=\"caption-attachment-4048\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4048\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-va-pham-vi-ap-dung-quy-dinh-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-va-pham-vi-ap-dung-quy-dinh-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-va-pham-vi-ap-dung-quy-dinh-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-va-pham-vi-ap-dung-quy-dinh-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-va-pham-vi-ap-dung-quy-dinh-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-va-pham-vi-ap-dung-quy-dinh-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4048\" class=\"wp-caption-text\">\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u4e2d\u5173\u8054\u65b9\u4ea4\u6613\u89c4\u5b9a\u7684\u4e3b\u4f53\u548c\u9002\u7528\u8303\u56f4\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u89c4\u5b9a\u9002\u7528\u4e8e\u6240\u6709\u5728\u8d8a\u5357\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e76\u8fdb\u884c\u5546\u54c1\u548c\u670d\u52a1\u751f\u4ea7\u3001\u8d38\u6613\uff0c\u4e14\u4e0e\u5173\u8054\u65b9\u6709\u4ea4\u6613\u7684\u7ec4\u7ec7\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u76ee\u6807\u7fa4\u4f53\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff1a\u62e5\u6709\u5916\u56fd\u6295\u8d44\u8d44\u672c\u7684\u516c\u53f8\u7ecf\u5e38\u4e0e\u5176\u6d77\u5916\u6bcd\u516c\u53f8\/\u540c\u4e00\u96c6\u56e2\u5185\u7684\u516c\u53f8\u8fdb\u884c\u6d89\u53ca\u539f\u6750\u6599\u6216\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u4e70\u5356\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5185\u7ecf\u6d4e\u96c6\u56e2\uff1a\u5177\u6709\u6bcd\u5b50\u516c\u53f8\u7ed3\u6784\u7684\u516c\u53f8\uff0c\u6216\u540c\u4e00\u751f\u6001\u7cfb\u7edf\u5185\u7684\u6210\u5458\u516c\u53f8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8d37\u4ea4\u6613\u989d\u8f83\u5927\u7684\u4f01\u4e1a\uff1a\u5c24\u5176\u662f\u8d44\u672c\u5bc6\u96c6\u578b\u4f01\u4e1a\uff0c\u5176\u9ad8\u7ba1\u6216\u5173\u8054\u516c\u53f8\u5411\u4f01\u4e1a\u63d0\u4f9b\u7684\u8d37\u6b3e\u8d85\u8fc7\u4e86\u89c4\u5b9a\u7684\u9650\u989d\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_ho_so\"><\/span><b>\u65e0\u9700\u63d0\u4ea4\u7684\u6848\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u89c4\u5b9a\uff0c\u4f01\u4e1a\u53ef\u4ee5\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u4f46\u5982\u679c\u7b26\u5408\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\uff0c\u5219\u4ecd\u987b\u7533\u62a5\u9644\u5f55\u4e00\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u95e8\u69db\uff1a\u7eb3\u7a0e\u671f\u5185\u603b\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u603b\u989d\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA\u534f\u8bae\uff1a\u8be5\u516c\u53f8\u5df2\u7b7e\u7f72\u5173\u4e8e\u786e\u5b9a\u5e94\u7a0e\u4ef7\u683c\u65b9\u6cd5\u7684\u9884\u534f\u8bae\uff0c\u5e76\u63d0\u4ea4\u5e74\u5ea6APA\u62a5\u544a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6807\u51c6\u5229\u6da6\u7387\uff1a\u4ece\u4e8b\u7b80\u5355\u804c\u80fd\u3001\u4e0d\u4ea7\u751f\u65e0\u5f62\u8d44\u4ea7\u6536\u5165\u3001\u6536\u5165\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\uff0c\u5176\u606f\u7a0e\u524d\u51c0\u5229\u6da6\u7387 (EBIT) \u6309\u7167\u884c\u4e1a\u6807\u51c6\uff08\u4f8b\u5982\u5206\u9500 5%\u3001\u5236\u9020 10% \u548c\u52a0\u5de5 15%\uff09\u8ba1\u7b97\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\/mien-lap-ho-so-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u65e0\u9700\u63d0\u4f9b\u4efb\u4f55\u6587\u4ef6\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_bieu_mau_bat_buoc_ve_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u6240\u9700\u8868\u683c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4047\" aria-describedby=\"caption-attachment-4047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4047\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bieu-mau-bat-buoc-ve-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN.jpg\" alt=\"C\u00e1c bi\u1ec3u m\u1eabu b\u1eaft bu\u1ed9c v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bieu-mau-bat-buoc-ve-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bieu-mau-bat-buoc-ve-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bieu-mau-bat-buoc-ve-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bieu-mau-bat-buoc-ve-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bieu-mau-bat-buoc-ve-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4047\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u6240\u9700\u8868\u683c\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u903e\u671f\u6216\u4e0d\u5b8c\u6574\u63d0\u4ea4\u8fd9\u4e9b\u9644\u4ef6\u7684\u60c5\u51b5\u5c06\u88ab\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf\u81ea\u52a8\u8bb0\u5f55\uff0c\u5e76\u5904\u4ee5\u7f5a\u6b3e\u3002\u4f01\u4e1a\u9700\u8981\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u7533\u62a5\u8868\uff0803\/TNDN\u8868\uff09\u540c\u65f6\u5b8c\u6210\u8fd9\u5957\u6587\u4ef6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9644\u5f55\u7cfb\u7edf\u8be6\u60c5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\u4e00\uff08\u5173\u8054\u65b9\u53ca\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff09\uff1a\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u8bc6\u522b\u98ce\u9669\u7684\u91cd\u8981\u4f9d\u636e\u3002\u4f01\u4e1a\u5fc5\u987b\u5217\u660e\u5173\u8054\u65b9\u3001\u4ea4\u6613\u7c7b\u578b\u3001\u4ea4\u6613\u91d1\u989d\u4ee5\u53ca\u57fa\u4e8e\u5e02\u573a\u4ef7\u683c\u7684\u8c03\u6574\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\u4e8c\uff08\u672c\u5730\u6587\u4ef6\uff09\uff1a\u91cd\u70b9\u4ecb\u7ecd\u8d8a\u5357\u4f01\u4e1a\u7684\u8be6\u7ec6\u4fe1\u606f\uff0c\u5305\u62ec\u529f\u80fd\u5206\u6790\uff08\u5236\u9020\u3001\u5206\u9500\u3001\u7814\u7a76\u7b49\uff09\u3001\u7ecf\u6d4e\u98ce\u9669\u5206\u6790\u548c\u5177\u4f53\u5b9a\u4ef7\u65b9\u6cd5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\u4e09\uff08\u4e3b\u6587\u4ef6\uff09\uff1a\u63d0\u4f9b\u6709\u5173\u8de8\u56fd\u516c\u53f8\u7684\u6240\u6709\u6743\u7ed3\u6784\u3001\u4ef7\u503c\u94fe\u3001\u65e0\u5f62\u8d44\u4ea7\u548c\u5185\u90e8\u8d22\u52a1\u653f\u7b56\u7684\u4fe1\u606f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\u56db\uff08\u51fa\u751f\u56fd\u62a5\u544a\u2014\u2014CbCR\uff09\uff1a\u672c\u9644\u5f55\u4ec5\u9002\u7528\u4e8e\u5728\u8d8a\u5357\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u5408\u5e76\u5168\u7403\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc718\u4e07\u4ebf\u8d8a\u5357\u76fe\u7684\u60c5\u51b5\u3002\u5982\u679c\u6bcd\u516c\u53f8\u4f4d\u4e8e\u56fd\u5916\uff0c\u5219\u5728\u8d8a\u5357\u7684\u4f01\u4e1a\u5fc5\u987b\u5c06\u6bcd\u516c\u53f8\u63d0\u4ea4\u6b64\u62a5\u544a\u7684\u60c5\u51b5\u901a\u77e5\u7a0e\u52a1\u673a\u5173\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u8bf7\u6ce8\u610f\u622a\u6b62\u65e5\u671f\uff1a<\/b><span style=\"font-weight: 400;\"> \u622a\u6b62\u65e5\u671f\u4e3a\u65e5\u5386\u5e74\u6216\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u3002\u672a\u63d0\u4ea4\u9644\u5f55\u4e00\u5c06\u88ab\u89c6\u4e3a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e0d\u5b8c\u6574\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u4e0d\u5c5e\u4e8e\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u8c41\u514d\u8303\u56f4\uff0c\u5219\u5fc5\u987b\u7f16\u5236\u5e76\u4fdd\u5b58\u8fd9\u4e9b\u6587\u4ef6\u3002\u5f53\u7a0e\u52a1\u673a\u5173\u53d1\u51fa\u68c0\u67e5\u6216\u5ba1\u8ba1\u51b3\u5b9a\uff0c\u6216\u8981\u6c42\u4f01\u4e1a\u4f5c\u51fa\u89e3\u91ca\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u6536\u5230\u8981\u6c42\u4e4b\u65e5\u8d7715\u4e2a\u5de5\u4f5c\u65e5\u5185\u63d0\u4ea4\u6240\u6709\u5fc5\u8981\u6587\u4ef6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u8fd9\u4e9b\u62a5\u544a\u7684\u590d\u6742\u6027\uff0c\u7279\u522b\u662f\u5176\u4e2d\u6d89\u53ca\u7684\u72ec\u7acb\u5bf9\u6bd4\u6570\u636e\u5206\u6790\uff0c\u4f01\u4e1a\u5e94\u5145\u5206\u5229\u7528\u76f8\u5173\u5de5\u5177\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ece\u4e13\u4e1a\u5355\u4f4d\u91c7\u8d2d\uff0c\u4ee5\u786e\u4fdd\u68c0\u67e5\u524d\u7684\u4e00\u81f4\u6027\u548c\u5b89\u5168\u6027\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chi_phi_lai_vay_trong_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\"><\/span><b>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u5229\u606f\u652f\u51fa\u6263\u9664\u4ee5\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u6700\u5177\u4e89\u8bae\u7684\u95ee\u9898\u3002\u8fd9\u9879\u89c4\u5b9a\u65e8\u5728\u9632\u6b62\u8d44\u672c\u5f31\u5316\uff0c\u5373\u628a\u5229\u6da6\u8f6c\u79fb\u5230\u6d77\u5916\u6216\u7a0e\u7387\u8f83\u4f4e\u7684\u5b9e\u4f53\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_va_nguong_khong_che_30_EBITDA\"><\/span><b>30% EBITDA \u7684\u516c\u5f0f\u548c\u63a7\u5236\u9608\u503c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u7684\u89c4\u5b9a\uff0c\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\u4e0d\u5f97\u8d85\u8fc730% EBITDA\u3002\u672c\u6848\u4e2d\uff0cEBITDA\u7684\u8ba1\u7b97\u65b9\u6cd5\u5982\u4e0b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = \u8425\u4e1a\u51c0\u5229\u6da6 + \u5229\u606f\u652f\u51fa + \u6298\u65e7\u652f\u51fa<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u6b64\u5904\u7684\u5229\u606f\u652f\u51fa\u662f\u6307\u51c0\u5229\u606f\u652f\u51fa\uff0c\u5176\u8ba1\u7b97\u65b9\u6cd5\u662f\u4ece\u5f53\u671f\u53d1\u751f\u7684\u603b\u5229\u606f\u652f\u51fa\u4e2d\u51cf\u53bb\u8be5\u671f\u95f4\u7684\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u3002.<\/span><\/p>\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\/cong-thuc-tinh-lai-vay\/\">\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u8ba1\u7b97\u516c\u5f0f\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_chuyen_chi_phi_lai_vay\"><\/span><b>\u5229\u606f\u652f\u51fa\u8f6c\u79fb\u673a\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u8f6c\u79fb\u673a\u5236\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u5b9e\u9645\u5229\u606f\u652f\u51fa\u8d85\u8fc7 30% EBITDA\uff0c\u5219\u8d85\u51fa\u90e8\u5206\u5728\u8ba1\u7b97\u5f53\u5e74\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u5c06\u4e0d\u5141\u8bb8\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6709\u6743\u5c06\u8fd9\u90e8\u5206\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u5230\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\uff0c\u4ee5\u4fbf\u4ece\u8be5\u5e74\u5ea6\u7684 30% \u9650\u989d\u4e2d\u6263\u9664\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u957f\u7ed3\u8f6c\u671f\u9650\u4e3a\u81ea\u53d1\u751f\u4e0d\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u6b21\u5e74\u8d77\u8fde\u7eed 5 \u5e74\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">\u672c\u6761\u4f8b\u9002\u7528\u4e8e <\/span><i><span style=\"font-weight: 400;\">\u5168\u90e8\u7684<\/span><\/i><span style=\"font-weight: 400;\"> \u5982\u679c\u4f01\u4e1a\u5728\u8be5\u5e74\u5ea6\u6709\u4efb\u4f55\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5219\u8be5\u4f01\u4e1a\u7684\u5229\u606f\u652f\u51fa\uff08\u5305\u62ec\u6765\u81ea\u72ec\u7acb\u94f6\u884c\u7684\u8d37\u6b3e\uff09\u4e3a\uff1a.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\"><\/span><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u4e2d\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u786e\u5b9a\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u4f01\u4e1a\u9075\u5b88\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002\u8fd9\u610f\u5473\u7740\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u4ef7\u683c\u5fc5\u987b\u4e0e\u72ec\u7acb\u65b9\u5728\u7c7b\u4f3c\u4ea4\u6613\u6761\u4ef6\u4e0b\u7684\u4ea4\u6613\u4ef7\u683c\u76f8\u8fd1\u3002\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u72ec\u7acb\u4ea4\u6613\u6cd5\uff08CUP\uff09\uff1a\u5f53\u5b58\u5728\u5546\u54c1\u7279\u6027\u548c\u5408\u540c\u6761\u4ef6\u5b8c\u5168\u76f8\u540c\u7684\u4ea4\u6613\u65f6\uff0c\u53ef\u91c7\u7528\u6b64\u65b9\u6cd5\u3002\u5b83\u662f\u9996\u9009\u65b9\u6cd5\uff0c\u4f46\u4e5f\u662f\u5bfb\u627e\u53ef\u6bd4\u6570\u636e\u6700\u56f0\u96be\u7684\u65b9\u6cd5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u552e\u4ef7\u683c\u6cd5\uff1a\u9002\u7528\u4e8e\u4ec5\u4ece\u4e8b\u5206\u9500\u4e1a\u52a1\u4e14\u4e0d\u4e3a\u4ea7\u54c1\u589e\u52a0\u663e\u8457\u9644\u52a0\u503c\u7684\u4f01\u4e1a\u3002\u5229\u6da6\u7387\u6839\u636e\u72ec\u7acb\u5206\u9500\u5546\u63d0\u4f9b\u7684\u4ea4\u6613\u6298\u6263\u786e\u5b9a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u672c\u52a0\u6210\u6cd5\uff1a\u9002\u7528\u4e8e\u6839\u636e\u5173\u8054\u516c\u53f8\u8ba2\u5355\u751f\u4ea7\u4ea7\u54c1\u7684\u4f01\u4e1a\u3002\u5229\u6da6\u7684\u8ba1\u7b97\u65b9\u6cd5\u662f\u5c06\u9500\u552e\u6210\u672c\u52a0\u4e0a\u5e02\u573a\u4e0a\u7684\u6807\u51c6\u6bdb\u5229\u7387\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c0\u5229\u6da6\u7387\u6bd4\u8f83\u6cd5\uff08NPRI\uff09\uff1a\u8fd9\u662f\u8d8a\u5357\u6700\u5e38\u7528\u7684\u65b9\u6cd5\uff08\u6848\u4f8b\u8d85\u8fc7801\u4f8b\uff09\u3002\u4f01\u4e1a\u5c06\u81ea\u8eab\u7684\u51c0\u5229\u6da6\u7387\uff08\u4f8b\u5982ROS\u3001ROA\u3001ROE\uff09\u4e0e\u540c\u884c\u4e1a\u3001\u540c\u804c\u80fd\u7684\u5176\u4ed6\u4f01\u4e1a\u8fdb\u884c\u6bd4\u8f83\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u5272\u6cd5\uff1a\u6b64\u65b9\u6cd5\u4ec5\u9002\u7528\u4e8e\u7279\u5b9a\u7684\u3001\u9ad8\u5ea6\u590d\u6742\u7684\u4ea4\u6613\uff0c\u6216\u6d89\u53ca\u65e0\u6cd5\u5206\u79bb\u8fdb\u884c\u5355\u72ec\u6bd4\u8f83\u7684\u4e13\u6709\u65e0\u5f62\u8d44\u4ea7\u7684\u4ea4\u6613\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_va_che_tai_khi_sai_pham_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\"><\/span><b>\u5728\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u8fdd\u89c4\u7684\u98ce\u9669\u548c\u5904\u7f5a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4046\" aria-describedby=\"caption-attachment-4046\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4046\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-che-tai-khi-sai-pham-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN.jpg\" alt=\"R\u1ee7i ro v\u00e0 ch\u1ebf t\u00e0i khi sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-che-tai-khi-sai-pham-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-che-tai-khi-sai-pham-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-che-tai-khi-sai-pham-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-che-tai-khi-sai-pham-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-che-tai-khi-sai-pham-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4046\" class=\"wp-caption-text\">\u5728\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u8fdd\u89c4\u7684\u98ce\u9669\u548c\u5904\u7f5a\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u5229\u7528\u96c6\u4e2d\u5f0f\u6570\u636e\u7cfb\u7edf\u548c\u4eba\u5de5\u667a\u80fd\u6280\u672f\uff0c\u5bf9\u6d77\u5173\u3001\u94f6\u884c\u548c\u56fd\u9645\u7a0e\u52a1\u673a\u6784\u7684\u6570\u636e\u8fdb\u884c\u4ea4\u53c9\u6bd4\u5bf9\u3002\u5176\u4e25\u91cd\u540e\u679c\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;\">\u7a0e\u52a1\u8bc4\u4f30\uff1a\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u63d0\u4f9b\u5b9a\u4ef7\u6587\u4ef6\u6216\u5176\u5b9a\u4ef7\u65b9\u6cd5\u4e0d\u5f53\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u8bc4\u4f30\u5176\u5229\u6da6\u7387\u3002\u901a\u5e38\uff0c\u8fd9\u79cd\u8bc4\u4f30\u4ee5\u884c\u4e1a\u5185\u4e1a\u7ee9\u6700\u4f73\u4f01\u4e1a\u7684\u5229\u6da6\u7387\u4e2d\u4f4d\u6570\u4e3a\u4f9d\u636e\uff0c\u5bfc\u81f4\u5de8\u989d\u6b20\u7a0e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u884c\u653f\u5904\u7f5a\uff1a\u7f5a\u6b3e\u91d1\u989d\u4e3a\u9003\u7a0e\/\u6f0f\u7a0e\u91d1\u989d\u76841\u81f33\u500d\u3002\u6b64\u5916\uff0c\u903e\u671f\u63d0\u4ea4\u9644\u4ef6\u53ef\u80fd\u5bfc\u81f4\u6bcf\u6b21\u8fdd\u89c4\u5904\u4ee5\u6700\u9ad8\u6570\u5343\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\uff1a\u6309\u6bcf\u65e50.03%\u7684\u91d1\u989d\u8ba1\u7b97\uff0c\u4ee5\u6b20\u7f34\u7a0e\u6b3e\u4e3a\u57fa\u51c6\u3002\u8be5\u91d1\u989d\u5728\u8ba1\u7b97\u4e0b\u4e00\u671f\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u4e0d\u53ef\u4f5c\u4e3a\u8d39\u7528\u6263\u9664\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f0\u8a89\u98ce\u9669\uff1a\u4f01\u4e1a\u88ab\u8bc4\u4e3a\u9ad8\u98ce\u9669\uff0c\u5bfc\u81f4\u5728\u968f\u540e\u7684\u51e0\u5e74\u91cc\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u66f4\u52a0\u9891\u7e41\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_tuan_thu_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN_cho_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u7f34\u7eb3\u516c\u53f8\u6240\u5f97\u7a0e\u65f6\u5173\u8054\u65b9\u4ea4\u6613\u5408\u89c4\u6027\u68c0\u67e5\u6e05\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5b89\u5168\u5730\u4e3a 2026 \u7eb3\u7a0e\u5e74\u5ea6\u505a\u597d\u51c6\u5907\uff0c\u4f01\u4e1a\u9700\u8981\u9075\u5faa\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;\">\u5ba1\u67e5\u548c\u8bc6\u522b\uff1a\u5ba1\u67e5\u80a1\u4e1c\u3001\u8d37\u6b3e\u548c\u6709\u5f71\u54cd\u529b\u4eba\u58eb\u7684\u540d\u5355\uff0c\u4ee5\u786e\u5b9a\u5173\u8054\u65b9\u540d\u5355\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u6536\u96c6\uff1a\u6536\u96c6\u4e0e\u4ef7\u683c\u786e\u5b9a\u76f8\u5173\u7684\u5408\u540c\u3001\u53d1\u7968\u548c\u5176\u4ed6\u8bc1\u636e\u3002\u5982\u679c\u9700\u8981\u6587\u4ef6\uff0c\u8bf7\u4ece\u4e13\u4e1a\u6570\u636e\u5e93\uff08\u4f8b\u5982 Orbis\u3001Moody&#039;s \u7b49\uff09\u4e2d\u67e5\u627e\u5bf9\u6bd4\u6570\u636e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u5b63\u5ea6 EBITDA \u548c\u5229\u606f\u652f\u51fa\uff1a\u4e3b\u52a8\u8ba1\u7b97 30% \u9608\u503c\uff0c\u4ee5\u4fbf\u8c03\u6574\u60a8\u7684\u8d22\u52a1\u8ba1\u5212\u6216\u4e3a\u6700\u7ec8\u4f1a\u8ba1\u671f\u95f4\u7684\u8d39\u7528\u6392\u9664\u505a\u597d\u51c6\u5907\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f16\u5236\u5e76\u6838\u5b9e\u9644\u5f55\uff1a\u786e\u4fdd\u9644\u5f55\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6570\u636e\u4e0e\u8d22\u52a1\u62a5\u8868\u548c03\/TNDN\u7533\u62a5\u8868\u76f8\u7b26\u3002\u4efb\u4f55\u5dee\u5f02\uff0c\u65e0\u8bba\u591a\u4e48\u5fae\u5c0f\uff0c\u90fd\u4f1a\u5f15\u8d77\u7a0e\u52a1\u673a\u5173\u7684\u8d28\u7591\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u4fdd\u5b58\uff1a\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u5fc5\u987b\u51c6\u5907\u5e76\u4fdd\u5b58\u5728\u4f01\u4e1a\u4e2d\uff0c\u4ee5\u4fbf\u5728\u68c0\u67e5\u5458\u8981\u6c42\u65f6\u7acb\u5373\u63d0\u4ea4\uff08\u63d0\u4f9b\u8fd9\u4e9b\u8bb0\u5f55\u7684\u65f6\u95f4\u901a\u5e38\u53ea\u6709 15 \u4e2a\u5de5\u4f5c\u65e5\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5236\u5b9a\u957f\u671f\u8d22\u52a1\u6218\u7565\u5e76\u5408\u6cd5\u4f18\u5316\u7eb3\u7a0e\uff0c\u4f01\u4e1a\u5e94\u8003\u8651\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/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;\"> \u4ee5\u4fbf\u53ca\u65e9\u8fdb\u884c\u7ed3\u6784\u5ba1\u67e5\u548c\u98ce\u9669\u63a7\u5236\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u8fc7\u7a0b\u4e2d\uff0c\u59a5\u5584\u7ba1\u7406\u5173\u8054\u65b9\u4ea4\u6613\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u5408\u89c4\u8981\u6c42\uff0c\u66f4\u662f\u4f01\u4e1a\u63a7\u5236\u7a0e\u52a1\u98ce\u9669\u3001\u4fdd\u969c\u73b0\u91d1\u6d41\u3001\u63d0\u5347\u8d22\u52a1\u900f\u660e\u5ea6\u7684\u57fa\u7840\u3002\u4ece\u4e00\u5f00\u59cb\u5c31\u79ef\u6781\u4e3b\u52a8\u5730\u5ba1\u6838\u3001\u51c6\u786e\u7533\u62a5\u5e76\u5b8c\u6574\u51c6\u5907\u76f8\u5173\u6587\u4ef6\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u6b20\u7a0e\u3001\u7f5a\u6b3e\u548c\u65f7\u65e5\u6301\u4e45\u7684\u7a0e\u52a1\u5ba1\u8ba1\u3002\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5b58\u5728\u590d\u6742\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u6216\u9700\u8981\u534f\u52a9\u5ba1\u6838\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u6587\u4ef6\uff0c\u8bf7\u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u6211\u4eec\u5c06\u4e3a\u60a8\u63d0\u4f9b\u514d\u8d39\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u53c2\u8003\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u8d22\u653f\u90e8\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u51fd<\/a>.<\/span><\/strong><\/li>\n<\/ul>\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>Giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 xem nh\u1eb9 trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026, \u0111\u1eb7c bi\u1ec7t khi c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1, chi ph\u00ed l\u00e3i vay v\u00e0 t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. Ch\u1ec9 m\u1ed9t sai [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4049,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4043","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\/4043","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=4043"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4043\/revisions"}],"predecessor-version":[{"id":4051,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4043\/revisions\/4051"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4049"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}