{"id":4110,"date":"2026-05-20T11:15:13","date_gmt":"2026-05-20T04:15:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4110"},"modified":"2026-05-20T11:34:46","modified_gmt":"2026-05-20T04:34:46","slug":"huong-dan-lap-to-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/","title":{"rendered":"\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u586b\u5199\u6307\u5357\uff1a\u9762\u5411\u4f01\u4e1a\u7684\u4e13\u4e1a\u54a8\u8be2"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u968f\u7740\u7a0e\u52a1\u673a\u5173\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u67e5\u7684\u65e5\u76ca\u4e25\u683c\uff0c\u51c6\u786e\u7533\u62a5\u5173\u8054\u4ea4\u6613\u4fe1\u606f\u5df2\u6210\u4e3a\u8bb8\u591a\u4f01\u4e1a\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002 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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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#To_khai_giao_dich_lien_ket_la_gi\" >\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Doi_tuong_nao_phai_lap_to_khai_giao_dich_lien_ket\" >\u54ea\u4e9b\u4e3b\u4f53\u5fc5\u987b\u7f16\u5236\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Ho_so_ke_khai_giao_dich_lien_ket_gom_nhung_gi\" >\u5173\u8054\u4ea4\u6613\u7533\u62a5\u6587\u4ef6\u5305\u62ec\u54ea\u4e9b\u5185\u5bb9\uff1f<\/a><\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Huong_dan_lap_to_khai_giao_dich_lien_ket_chi_tiet_tung_buoc\" >\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u586b\u5199\u5206\u6b65\u6307\u5357<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Muc_I_Thong_tin_ve_cac_ben_lien_ket\" >\u7b2c\u4e00\u90e8\u5206\uff1a\u5173\u8054\u65b9\u4fe1\u606f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_2_Ten_ben_lien_ket\" >\u7b2c\uff082\uff09\u5217\uff1a\u5173\u8054\u65b9\u540d\u79f0\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_3_Quoc_giaVung_lanh_tho_cu_tru\" >\u7b2c\uff083\uff09\u680f\uff1a\u5c45\u4f4f\u56fd\/\u5730\u533a\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_4_Ma_so_thue_cua_ben_lien_ket\" >\u7b2c\uff084\uff09\u680f\uff1a\u5173\u8054\u65b9\u7684\u7a0e\u53f7\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_5_Hinh_thuc_quan_he_lien_ket\" >\u7b2c\uff085\uff09\u680f\uff1a\u5173\u8054\u5173\u7cfb\u7684\u5f62\u5f0f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Muc_II_Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u7b2c\u4e8c\u90e8\u5206\uff1a\u53ef\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u51b5<\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\" >\u7b2c\u4e09\u90e8\u5206\uff1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4fe1\u606f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia\" >\u53ef\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u60c5\u5f62<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Truong_hop_doanh_nghiep_khong_thuoc_dien_mien_lap_Ho_so_xac_dinh_gia\" >\u4f01\u4e1a\u4e0d\u5c5e\u4e8e\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u8303\u56f4\u7684\u60c5\u51b5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_3_Tong_doanh_thu\" >\u7b2c\uff083\uff09\u5217\uff1a\u603b\u6536\u5165<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_7_Tong_chi_phi_phat_sinh\" >\u7b2c\uff087\uff09\u680f\uff1a\u4ea7\u751f\u7684\u603b\u8d39\u7528\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Chi_tieu_Tong_gia_tri_giao_dich_phat_sinh_tu_hoat_dong_lien_ket\" >\u6307\u6807\uff1a\u5173\u8054\u4ea4\u6613\u4ea7\u751f\u7684\u4ea4\u6613\u603b\u989d\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Nhom_chi_tieu_Hang_hoa\" >\u5546\u54c1\u6307\u6807\u7ec4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Nhom_chi_tieu_Dich_vu\" >\u670d\u52a1\u7c7b\u6307\u6807\u7ec4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_xac_dinh_gia_giao_dich_lien_ket\" >\u7b2c\u56db\u90e8\u5206\uff1a\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u540e\u7684\u751f\u4ea7\u7ecf\u8425\u6210\u679c<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Chi_tieu_APA\" >APA\u89c4\u8303<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Truong_hop_chi_phat_sinh_giao_dich_voi_ben_doc_lap\" >\u4ec5\u4e0e\u72ec\u7acb\u7b2c\u4e09\u65b9\u53d1\u751f\u4ea4\u6613\u7684\u60c5\u51b5\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Nhung_sai_sot_thuong_gap_trong_qua_trinh_lap_to_khai_giao_dich_lien_ket\" >\u7f16\u5236\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u8fc7\u7a0b\u4e2d\u5e38\u89c1\u7684\u9519\u8bef<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Kinh_nghiem_cua_MAN_%E2%80%93_Master_Accountant_Network_giup_doanh_nghiep_ke_khai_chuan_xac\" >MAN\uff08Master Accountant Network\uff09\u7684\u7ecf\u9a8c\u53ef\u5e2e\u52a9\u4f01\u4e1a\u51c6\u786e\u7533\u62a5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-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=\"To_khai_giao_dich_lien_ket_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u662f\u7528\u4e8e\u7533\u62a5\u4f01\u4e1a\u4e0e\u5173\u8054\u65b9\u5728\u7eb3\u7a0e\u671f\u95f4\u5185\u5173\u8054\u5173\u7cfb\u53ca\u76f8\u5173\u4ea4\u6613\u4fe1\u606f\u7684\u9644\u8868\u3002\u8be5\u6587\u4ef6\u5e94\u968f\u540c\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u51b3\u7b97\u7533\u62a5\u8868\u4e00\u5e76\u63d0\u4ea4\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u65e8\u5728\u534f\u52a9\u7a0e\u52a1\u673a\u5173\u76d1\u7ba1\u53ef\u80fd\u6d89\u53ca\u8f6c\u79fb\u5b9a\u4ef7\u7684\u4ea4\u6613\uff0c\u786e\u4fdd\u5173\u8054\u65b9\u4e4b\u95f4\u9075\u5faa\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u53d1\u751f\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u5fc5\u987b\u5982\u5b9e\u7533\u62a5\u4ee5\u4e0b\u76f8\u5173\u4fe1\u606f\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\u5173\u7cfb\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u91d1\u989d\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u4ef7\u683c\u7684\u786e\u5b9a\u65b9\u6cd5\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u7387\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u62a5\u548c\u4fdd\u5b58\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u4e49\u52a1\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_phai_lap_to_khai_giao_dich_lien_ket\"><\/span><b>\u54ea\u4e9b\u4e3b\u4f53\u5fc5\u987b\u7f16\u5236\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4113\" aria-describedby=\"caption-attachment-4113\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4113\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eb7t bu\u1ed9c l\u1eadp v\u00e0 h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4113\" class=\"wp-caption-text\">\u786e\u5b9a\u5fc5\u987b\u7f16\u5236\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u7684\u5bf9\u8c61\u5e76\u6307\u5bfc\u5176\u7f16\u5236<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6307\u5bfc\u7f16\u5236\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u7684\u8fc7\u7a0b\u4e2d\uff0c\u4f01\u4e1a\u9700\u4e8b\u5148\u786e\u5b9a\u81ea\u8eab\u662f\u5426\u5c5e\u4e8e\u5fc5\u987b\u7533\u62a5\u7684\u60c5\u51b5\u3002\u901a\u5e38\uff0c\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u4efb\u4e00\u60c5\u51b5\uff0c\u4f01\u4e1a\u5c31\u5fc5\u987b\u8fdb\u884c\u7533\u62a5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcd\u516c\u53f8\u4e0e\u5b50\u516c\u53f8\u4e4b\u95f4\u7684\u5173\u7cfb\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d7\u540c\u4e00\u7ec4\u7ec7\u6216\u4e2a\u4eba\u7684\u7ba1\u7406\u6216\u63a7\u5236\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u5173\u8054\u65b9\u53d1\u751f\u4e86\u501f\u6b3e\u3001\u5546\u54c1\u4e70\u5356\u53ca\u670d\u52a1\u4ea4\u6613\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u4e2a\u4eba\u6309\u6cd5\u5b9a\u6bd4\u4f8b\u6301\u6709\u51fa\u8d44\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u540c\u96c6\u56e2\u65d7\u4e0b\u7684\u6d77\u5916\u4f01\u4e1a\u6709\u4e1a\u52a1\u5f80\u6765\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e38\u89c1\u7684\u4ea4\u6613\u7c7b\u578b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u539f\u6750\u6599\u7684\u4e70\u5356\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653e\u8d37\u2014\u2014\u501f\u6b3e\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8f6c\u8ba9\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u5185\u90e8\u670d\u52a1\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u4ed8\u7ba1\u7406\u8d39\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6280\u672f\u8f6c\u8ba9\u6216\u7248\u6743\u8f6c\u8ba9\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u9700\u4ed4\u7ec6\u6838\u67e5\u6240\u6709\u6743\u7ed3\u6784\u548c\u4ea4\u6613\u6d41\u5411\uff0c\u4ee5\u907f\u514d\u9057\u6f0f\u7533\u62a5\u4e49\u52a1\u3002.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_giao_dich_lien_ket_gom_nhung_gi\"><\/span><b>\u5173\u8054\u4ea4\u6613\u7533\u62a5\u6587\u4ef6\u5305\u62ec\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u6309\u7167\u89c4\u5b9a\u51c6\u5907\u9f50\u5168\u5404\u9879\u9644\u4ef6\u3002\u4ee5\u4e0b\u662f\u4f01\u4e1a\u9700\u51c6\u5907\u7684\u6587\u4ef6\u6c47\u603b\u8868\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u51c6\u5907\u7684\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u6c47\u603b\u8868\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7533\u8bf7\u6750\u6599\u6e05\u5355<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4fe1\u606f\u9644\u5f55\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u62ab\u9732\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u4ea4\u6613\u91d1\u989d\u548c\u4ea4\u6613\u7c7b\u578b\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u786e\u5b9a\u5b9a\u4ef7\u65b9\u6cd5\u7684\u9644\u5f55<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bf4\u660e\u4ea4\u6613\u4ef7\u683c\u7684\u786e\u5b9a\u4f9d\u636e\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6863\u6848<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u63d0\u4ea4\u7684\u8bf4\u660e\u6750\u6599<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u4f01\u4e1a\u9700\u59a5\u5584\u4fdd\u5b58\u4f1a\u8ba1\u51ed\u8bc1\u3001\u5408\u540c\u3001\u6bd4\u8f83\u5206\u6790\u8d44\u6599\u53ca\u76f8\u5173\u6587\u4ef6\uff0c\u4ee5\u4fbf\u5728\u5fc5\u8981\u65f6\u914d\u5408\u7a0e\u52a1\u7a3d\u67e5\u3002.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_lap_to_khai_giao_dich_lien_ket_chi_tiet_tung_buoc\"><\/span><b>\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u586b\u5199\u5206\u6b65\u6307\u5357<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4112\" aria-describedby=\"caption-attachment-4112\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4112\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4112\" class=\"wp-caption-text\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u7f16\u5236\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u7684\u6307\u5357<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u6700\u8be6\u7ec6\u7684\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u586b\u5199\u6307\u5357\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_I_Thong_tin_ve_cac_ben_lien_ket\"><\/span><b>\u7b2c\u4e00\u90e8\u5206\uff1a\u5173\u8054\u65b9\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u90e8\u5206\u5c06\u5c55\u793a\u5173\u4e8e\u5173\u8054\u65b9\u7684\u901a\u7528\u4fe1\u606f\u53ca\u6982\u51b5\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_2_Ten_ben_lien_ket\"><\/span><b>\u7b2c\uff082\uff09\u5217\uff1a\u5173\u8054\u65b9\u540d\u79f0\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5e94\u5b8c\u6574\u586b\u5199\u672c\u671f\u5185\u53d1\u751f\u4ea4\u6613\u7684\u5404\u5173\u8054\u65b9\u7684\u540d\u79f0\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9488\u5bf9\u8d8a\u5357\u5883\u5185\u7684\u7ec4\u7ec7\u548c\u4e2a\u4eba\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\u662f\u4f01\u4e1a\uff0c\u76f8\u5173\u4fe1\u606f\u5e94\u4e0e\u300a\u4f01\u4e1a\u767b\u8bb0\u8bc1\u300b\u6216\u7a0e\u52a1\u767b\u8bb0\u6863\u6848\u4e2d\u7684\u8bb0\u8f7d\u4e00\u81f4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u662f\u4e2a\u4eba\uff0c\u8bf7\u4f7f\u7528\u6709\u6548\u516c\u6c11\u8eab\u4efd\u8bc1\u6216\u62a4\u7167\u4e0a\u7684\u4fe1\u606f\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5883\u5916\u7684\u7ec4\u7ec7\u548c\u4e2a\u4eba\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u62a5\u4fe1\u606f\u5e94\u57fa\u4e8e\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u6587\u4ef6\uff0c\u4f8b\u5982\u8425\u4e1a\u6267\u7167\u3001\u5408\u540c\u3001\u4ea4\u6613\u534f\u8bae\u6216\u7eb3\u7a0e\u4eba\u4e0e\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_3_Quoc_giaVung_lanh_tho_cu_tru\"><\/span><b>\u7b2c\uff083\uff09\u680f\uff1a\u5c45\u4f4f\u56fd\/\u5730\u533a\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bf7\u660e\u786e\u6ce8\u660e\u5173\u8054\u65b9\u88ab\u8ba4\u5b9a\u4e3a\u7a0e\u52a1\u5c45\u6c11\u7684\u56fd\u5bb6\u6216\u5730\u533a\u540d\u79f0\u3002.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_4_Ma_so_thue_cua_ben_lien_ket\"><\/span><b>\u7b2c\uff084\uff09\u680f\uff1a\u5173\u8054\u65b9\u7684\u7a0e\u53f7\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u56fd\u5185\u7684\u7ec4\u7ec7\u548c\u4e2a\u4eba\uff1a\u5e94\u6309\u7167\u7a0e\u52a1\u767b\u8bb0\u4fe1\u606f\u5982\u5b9e\u7533\u62a5\u7eb3\u7a0e\u4eba\u8bc6\u522b\u53f7\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5916\u56fd\u7eb3\u7a0e\u4eba\uff1a\u9700\u586b\u5199\u5176\u5c45\u4f4f\u56fd\u7684\u7a0e\u53f7\u6216\u7a0e\u52a1\u8bc6\u522b\u53f7\u3002\u82e5\u65e0\u6b64\u4fe1\u606f\uff0c\u4f01\u4e1a\u9700\u8bf4\u660e\u539f\u56e0\u3002.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_5_Hinh_thuc_quan_he_lien_ket\"><\/span><b>\u7b2c\uff085\uff09\u680f\uff1a\u5173\u8054\u5173\u7cfb\u7684\u5f62\u5f0f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u6309\u7167\u4ee5\u4e0b\u89c4\u5b9a\u786e\u5b9a\u5173\u8054\u5173\u7cfb\uff1a <\/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;\"> \u5e76\u5728\u76f8\u5e94\u7684\u65b9\u6846\u4e2d\u6253\u4e0a\u201cX\u201d\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u67d0\u5173\u8054\u65b9\u540c\u65f6\u5c5e\u4e8e\u591a\u79cd\u4e0d\u540c\u7684\u5173\u8054\u5173\u7cfb\u7c7b\u578b\uff0c\u5219\u53ef\u5728\u591a\u4e2a\u76f8\u5e94\u7684\u9009\u9879\u6846\u4e2d\u52fe\u9009\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">\u7b2c\u4e00\u90e8\u5206\u4ec5\u9700\u6309\u7167\u89c4\u5b9a\u7533\u62a5\u5728\u7eb3\u7a0e\u671f\u95f4\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u5173\u8054\u65b9\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_II_Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u7b2c\u4e8c\u90e8\u5206\uff1a\u53ef\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u5c5e\u4e8e\u514d\u4e8e\u7533\u62a5\u6216\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u51b5\uff0c\u8bf7\u5728\u201c\u8c41\u514d\u201d\u680f\u7684\u76f8\u5e94\u683c\u5b50\u5185\u6253\u201cX\u201d\u3002.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5c5e\u4e8e\u89c4\u5b9a\u4e2d\u53ef\u514d\u4e8e\u7f16\u5236\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u51b5\u4e4b\u4e00\uff0c\u5219\u65e0\u9700\u586b\u5199\u7b2c01\u53f7\u8868\u683c\u7684\u7b2c\u4e09\u90e8\u5206\u548c\u7b2c\u56db\u90e8\u5206<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5c5e\u4e8e\u5fc5\u987b\u7f16\u5236\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u51b5\uff0c\u5219\u9700\u8be6\u7ec6\u3001\u5b8c\u6574\u5730\u586b\u5199\u7b2c\u4e09\u90e8\u5206\u548c\u7b2c\u56db\u90e8\u5206\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u89c1\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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u7b2c\u4e09\u90e8\u5206\uff1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u672c\u8282\u4e2d\uff0c\u5c06\u6709\u4ee5\u4e0b\u4e24\u79cd\u60c5\u51b5\uff1a<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>\u53ef\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u60c5\u5f62<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5728\u7b2c\u4e8c\u9879\u4e2d\u5df2\u52fe\u9009\u201c\u514d\u63d0\u4ea4\u6587\u4ef6\u201d\uff0c\u5219\u5e94\u6309\u4ee5\u4e0b\u65b9\u5f0f\u7533\u62a5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c(3)\u3001(7)\u3001(12)\u680f\uff1a\u8bf7\u6309\u7167\u9644\u5f55\u4e2d\u7684\u76f8\u5e94\u8bf4\u660e\u8fdb\u884c\u7533\u62a5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\uff084\uff09\u3001\uff085\uff09\u3001\uff086\uff09\u3001\uff088\uff09\u3001\uff089\uff09\u3001\uff0810\uff09\u3001\uff0811\uff09\u680f\uff1a\u7559\u7a7a\u3002.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_khong_thuoc_dien_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>\u4f01\u4e1a\u4e0d\u5c5e\u4e8e\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u8303\u56f4\u7684\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u201c\u7ecf\u8425\u6d3b\u52a8\u4ea7\u751f\u7684\u5173\u8054\u4ea4\u6613\u603b\u91d1\u989d\u201d\u6307\u6807\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_3_Tong_doanh_thu\"><\/span><b>\u7b2c\uff083\uff09\u5217\uff1a\u603b\u6536\u5165<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c06\u4e0e\u5173\u8054\u65b9\u548c\u72ec\u7acb\u65b9\u4ea7\u751f\u7684\u6240\u6709\u6536\u5165\u5168\u90e8\u8ba1\u5165\uff0c\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;\">\u9500\u552e\u6536\u5165\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u670d\u52a1\u6536\u5165\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91d1\u878d\u6536\u5165\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u6536\u5165\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u5305\u62ec\u4ee3\u6536\u6b3e\u9879\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_7_Tong_chi_phi_phat_sinh\"><\/span><b>\u7b2c\uff087\uff09\u680f\uff1a\u4ea7\u751f\u7684\u603b\u8d39\u7528\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7533\u62a5\u5411\u5173\u8054\u65b9\u548c\u72ec\u7acb\u65b9\u652f\u4ed8\u7684\u603b\u8d39\u7528\uff0c\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;\">\u8d2d\u4e70\u5546\u54c1\u3001\u670d\u52a1\u7684\u8d39\u7528\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u8d39\u7528\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9500\u552e\u6210\u672c\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u7ba1\u7406\u6210\u672c\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u8d39\u7528\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u5305\u62ec\u4ee3\u4ed8\u91d1\u989d\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u7b2c\uff084\uff09\u3001\uff085\uff09\u3001\uff086\uff09\u3001\uff088\uff09\u3001\uff089\uff09\u3001\uff0810\uff09\u3001\uff0811\uff09\u3001\uff0812\uff09\u3001\uff0813\uff09\u680f\u65e0\u9700\u5728\u6b64\u9879\u76ee\u4e2d\u7533\u62a5\u3002.\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_Tong_gia_tri_giao_dich_phat_sinh_tu_hoat_dong_lien_ket\"><\/span><b>\u6307\u6807\uff1a\u5173\u8054\u4ea4\u6613\u4ea7\u751f\u7684\u4ea4\u6613\u603b\u989d\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u65f6\uff0c\u7b2c\uff083\uff09\u3001\uff084\uff09\u3001\uff087\uff09\u3001\uff088\uff09\u5217\u7684\u6570\u636e\u6c47\u603b\u81ea\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u54c1\u4ea4\u6613\u989d\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u670d\u52a1\u4ea4\u6613\u989d\u3002.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_Hang_hoa\"><\/span><b>\u5546\u54c1\u6307\u6807\u7ec4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u663e\u793a\u5546\u54c1\u7684\u603b\u4ef7\u503c\u3002\u76f8\u5e94\u7684\u5217\u7531\u4ee5\u4e0b\u516c\u5f0f\u786e\u5b9a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6784\u6210\u56fa\u5b9a\u8d44\u4ea7\u7684\u8d27\u7269\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52a0\u4e0a\u4e0d\u6784\u6210\u56fa\u5b9a\u8d44\u4ea7\u7684\u8d27\u7269\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u4e2d\uff0c\u6784\u6210\u76f8\u5e94\u56fa\u5b9a\u8d44\u4ea7\u7684\u5546\u54c1\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\uff083\uff09\u548c\uff087\uff09\u680f\uff1a\u6839\u636e\u4f1a\u8ba1\u8d26\u7c3f\u6570\u636e\uff0c\u8bb0\u5f55\u4e0e\u5173\u8054\u65b9\u4e4b\u95f4\u56fa\u5b9a\u8d44\u4ea7\u7684\u8d2d\u7f6e\u6216\u51fa\u552e\u91d1\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\uff084\uff09\u548c\uff088\uff09\u680f\uff1a\u5e94\u6309\u76f8\u5e94\u7684\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u65b9\u6cd5\u91cd\u65b0\u786e\u5b9a\u4ea4\u6613\u4ef7\u503c\u540e\uff0c\u7533\u62a5\u8be5\u4ea4\u6613\u4ef7\u503c\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u6784\u6210\u56fa\u5b9a\u8d44\u4ea7\u7684\u5546\u54c1\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\uff083\uff09\u548c\uff087\uff09\u680f\uff1a\u6839\u636e\u4f1a\u8ba1\u8d26\u7c3f\u8bb0\u5f55\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u7684\u5e38\u89c4\u5546\u54c1\u4e70\u5356\u91d1\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c(4)\u548c(8)\u680f\uff1a\u7533\u62a5\u6839\u636e\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u65b9\u6cd5\u91cd\u65b0\u786e\u5b9a\u7684\u4ef7\u503c\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_Dich_vu\"><\/span><b>\u670d\u52a1\u7c7b\u6307\u6807\u7ec4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u670d\u52a1\u603b\u4ef7\u503c\u5305\u62ec\u4ee5\u4e0b\u5404\u9879\u7684\u603b\u548c\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7814\u7a76\u4e0e\u5f00\u53d1\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e7f\u544a\u3001\u5e02\u573a\u8425\u9500\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u3001\u54a8\u8be2\u3001\u57f9\u8bad\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u6d3b\u52a8\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u670d\u52a1\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be6\u7ec6\u670d\u52a1\u5185\u5bb9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\uff083\uff09\u548c\uff087\uff09\u680f\uff1a\u5bf9\u4e0e\u5173\u8054\u65b9\u53d1\u751f\u7684\u5404\u7c7b\u670d\u52a1\uff0c\u6309\u5176\u5b9e\u9645\u4ef7\u503c\u5728\u4f1a\u8ba1\u8d26\u7c3f\u4e2d\u8fdb\u884c\u6838\u7b97\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c(4)\u548c(8)\u680f\uff1a\u6309\u6839\u636e\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6cd5\u91cd\u65b0\u786e\u5b9a\u7684\u4ef7\u503c\u8fdb\u884c\u8bb0\u5f55\u3002.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\uff086\uff09\u680f\u548c\u7b2c\uff0810\uff09\u680f\u7528\u4e8e\u8bf4\u660e\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u65b9\u6cd5\u3002\u4f01\u4e1a\u5e94\u4e3a\u6bcf\u7b14\u4ea4\u6613\u8bb0\u5f55\u6240\u91c7\u7528\u7684\u76f8\u5e94\u65b9\u6cd5\u4ee3\u7801\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u6bd4\u8f83\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u552e\u6cd5\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u672c\u52a0\u5229\u6cd5\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c0\u5229\u7387\u6bd4\u8f83\u6cd5\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u65b9\u6cd5\u662f\u6839\u636e\u7b2c132\/2020\/N\u0110-CP\u53f7\u653f\u4ee4\u548c\u76f8\u5173\u6307\u5bfc\u6587\u4ef6\u5b9e\u65bd\u7684\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u90e8\u5206\u4e2d\u7684\u5176\u4f59\u680f\u76ee\uff0c\u586b\u5199\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c(5)\u680f\u548c\u7b2c(9)\u680f\uff1a\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u9644\u5e26\u53d1\u5e03\u7684\u7b2c01\u53f7\u8868\u683c\u4e2d\u89c4\u5b9a\u7684\u8ba1\u7b97\u516c\u5f0f\uff0c\u586b\u5199\u8ba1\u7b97\u5f97\u51fa\u7684\u6570\u503c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\uff0811\uff09\u680f\uff1a\u53cd\u6620\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u8fdb\u884c\u8c03\u6574\u540e\u4ea7\u751f\u7684\u989d\u5916\u5229\u6da6\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\uff0812\uff09\u680f\uff1a\u7533\u62a5\u4ee3\u6536\u603b\u989d\u3001\u4ee3\u4ed8\u603b\u989d\u3001\u5206\u914d\u7ed9\u5e38\u8bbe\u673a\u6784\u7684\u6536\u5165\u4ee5\u53ca\u5206\u914d\u7ed9\u5e38\u8bbe\u673a\u6784\u7684\u8d39\u7528\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u7b2c\u56db\u90e8\u5206\uff1a\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u540e\u7684\u751f\u4ea7\u7ecf\u8425\u6210\u679c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7b2c\u56db\u90e8\u5206\u4e2d\uff0c\u5e94\u7533\u62a5APA\u6307\u6807\uff0c\u4e14\u4ec5\u9002\u7528\u4e8e\u4e0e\u72ec\u7acb\u7b2c\u4e09\u65b9\u8fdb\u884c\u7684\u4ea4\u6613\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_APA\"><\/span><b>APA\u89c4\u8303<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5df2\u4e0e\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u5c31\u7a0e\u57fa\u786e\u5b9a\u65b9\u6cd5\uff08APA\uff09\u7b7e\u7f72\u4e86\u9884\u5148\u534f\u8bae\uff0c\u8bf7\u52fe\u9009\u201c\u662f\u201d\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">APA\u53ef\u80fd\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;\">APA\u5355\u65b9\u9762\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53cc\u8fb9APA\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u591a\u8fb9APA\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u5c1a\u672a\u7b7e\u7f72APA\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52fe\u9009\u201c\u5426\u201d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u9700\u5728\u201c\u751f\u4ea7\u7ecf\u8425\u6210\u679c\u8868\u201d\u7684\u7b2c(4)\u5217\u4e2d\u586b\u5199\u5404\u9879\u6307\u6807\u3002.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_chi_phat_sinh_giao_dich_voi_ben_doc_lap\"><\/span><b>\u4ec5\u4e0e\u72ec\u7acb\u7b2c\u4e09\u65b9\u53d1\u751f\u4ea4\u6613\u7684\u60c5\u51b5<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ea\u9700\u6839\u636e\u9644\u5f55\u4e2d\u7684\u6307\u5bfc\uff0c\u5728\u7b2c(6)\u680f\u4e2d\u7533\u62a5\u7b26\u5408\u5176\u7ecf\u8425\u7c7b\u578b\u53ca\u76f8\u5e94\u6307\u6807\u7684\u6570\u636e\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b8c\u6210\u7533\u62a5\u540e\uff0c\u4f01\u4e1a\u9700\u8981\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6838\u5bf9\u6570\u636e\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u5b57\u7b7e\u540d\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u5728\u89c4\u5b9a\u671f\u9650\u5185\u968f\u4f01\u4e1a\u6240\u5f97\u7a0e\u51b3\u7b97\u7533\u62a5\u8868\u4e00\u5e76\u63d0\u4ea4\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u5e38\uff0c\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4e3a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u7b2c3\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u3002\u4f01\u4e1a\u5e94\u59a5\u5584\u4fdd\u5b58\u6240\u6709\u76f8\u5173\u6587\u4ef6\uff0c\u4ee5\u5907\u5c06\u6765\u63a5\u53d7\u7a0e\u52a1\u7a3d\u67e5\u548c\u5ba1\u67e5\u4e4b\u9700\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_trong_qua_trinh_lap_to_khai_giao_dich_lien_ket\"><\/span><b>\u7f16\u5236\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u8fc7\u7a0b\u4e2d\u5e38\u89c1\u7684\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4114\" aria-describedby=\"caption-attachment-4114\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4114\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4114\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u586b\u5199\u6307\u5357\u53ca\u586b\u5199\u8fc7\u7a0b\u4e2d\u5e38\u89c1\u7684\u9519\u8bef<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u7684\u7533\u62a5\u6750\u6599\u88ab\u7a0e\u52a1\u673a\u5173\u9a73\u56de\uff0c\u4ece\u800c\u5bfc\u81f4\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u6216\u53d7\u5230\u5904\u7f5a\u3002\u4e3b\u8981\u539f\u56e0\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;\">\u672a\u5145\u5206\u786e\u5b9a\u5173\u8054\u65b9\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u5982\u5b9e\u7533\u62a5\u8d37\u6b3e\u4ea4\u6613\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u91d1\u989d\u6709\u8bef\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u5efa\u7acb\u4ef7\u683c\u786e\u5b9a\u6863\u6848\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9009\u62e9\u4e86\u9519\u8bef\u7684\u6bd4\u8f83\u65b9\u6cd5\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u4e0e\u8d22\u52a1\u62a5\u8868\u4e0d\u7b26\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u63d0\u4ea4\u7533\u62a5\u6750\u6599\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76ee\u524d\uff0c\u8bb8\u591a\u4f01\u4e1a\u5c3d\u7ba1\u5df2\u7ecf\u5b8c\u6210\u4e86\u7533\u62a5\uff0c\u4f46\u4ecd\u56e0\u6570\u636e\u7f3a\u4e4f\u903b\u8f91\u6027\u6216\u9009\u7528\u4e86\u9519\u8bef\u7684\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u800c\u88ab\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u4f5c\u51fa\u8bf4\u660e\u3002\u8fd9\u4e5f\u662f\u8d8a\u6765\u8d8a\u591a\u7684\u4f01\u4e1a\u5bfb\u6c42<\/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\/?utm_source=chatgpt.com\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ee5\u4fbf\u5bf9\u6587\u4ef6\u8fdb\u884c\u5ba1\u67e5\u3001\u89c4\u8303\u6570\u636e\uff0c\u5e76\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u7684\u8981\u6c42\u534f\u52a9\u5904\u7406\u8f6c\u8ba9\u5b9a\u4ef7\u76f8\u5173\u98ce\u9669\u3002.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_nghiem_cua_MAN_%E2%80%93_Master_Accountant_Network_giup_doanh_nghiep_ke_khai_chuan_xac\"><\/span><b>MAN\uff08Master Accountant Network\uff09\u7684\u7ecf\u9a8c\u53ef\u5e2e\u52a9\u4f01\u4e1a\u51c6\u786e\u7533\u62a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u6709\u6548\u5730\u586b\u5199\u7533\u62a5\u8868\uff0c\u4f01\u4e1a\u5e94\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ece\u5e74\u521d\u5f00\u59cb\u5ba1\u67e5\u5173\u8054\u5173\u7cfb\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u76d1\u63a7\u5185\u90e8\u4ea4\u6613\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u540c\u548c\u5355\u636e\u7684\u6807\u51c6\u5316\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5f00\u5c55\u4e1a\u52a1\u7684\u540c\u65f6\uff0c\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u6838\u5bf9\u4f1a\u8ba1\u6570\u636e\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53c2\u8003 <\/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;\"> \u5bf9\u4e8e\u590d\u6742\u7684\u4ea4\u6613\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;\">\u51c6\u786e\u3001\u5b8c\u6574\u5730\u7533\u62a5\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u8fd8\u80fd\u964d\u4f4e\u672a\u6765\u5728\u7a0e\u52a1\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u9762\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e0c\u671b\u4e0a\u8ff0\u5173\u4e8e\u586b\u5199\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u7684\u6307\u5357\u80fd\u5e2e\u52a9\u4f01\u4e1a\u6e05\u695a\u4e86\u89e3\u64cd\u4f5c\u6d41\u7a0b\u3001\u5404\u6b65\u9aa4\u7684\u7533\u62a5\u65b9\u6cd5\u4ee5\u53ca\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\uff0c\u4ece\u800c\u51c6\u786e\u3001\u6309\u65f6\u5730\u5b8c\u6210\u7533\u62a5\u6587\u4ef6\u3002 \u5982\u679c\u4f01\u4e1a\u7684\u5173\u8054\u65b9\u7ed3\u6784\u8f83\u4e3a\u590d\u6742\u6216\u6d89\u53ca\u8de8\u5883\u4ea4\u6613\uff0c\u5efa\u8bae\u8fdb\u4e00\u6b65\u54a8\u8be2\u7a0e\u52a1\u4e13\u5bb6\u7684\u610f\u89c1\uff0c\u4ee5\u786e\u4fdd\u6cd5\u5f8b\u5408\u89c4\u5e76\u4f18\u5316\u5408\u89c4\u6210\u672c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><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><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\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 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ho\u1ea1t \u0111\u1ed9ng thanh tra chuy\u1ec3n gi\u00e1, vi\u1ec7c k\u00ea khai ch\u00ednh x\u00e1c th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p. Tuy nhi\u00ean, kh\u00f4ng \u00edt k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p v\u1eabn g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4110","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\/4110","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=4110"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4110\/revisions"}],"predecessor-version":[{"id":4116,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4110\/revisions\/4116"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4112"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}