{"id":4282,"date":"2026-06-04T15:11:53","date_gmt":"2026-06-04T08:11:53","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4282"},"modified":"2026-06-04T15:11:53","modified_gmt":"2026-06-04T08:11:53","slug":"noi-dung-master-file","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/noi-dung-master-file\/","title":{"rendered":"\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u4e3b\u6587\u4ef6\u5185\u5bb9\u8be6\u60c5"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u59cb\u7ec8\u662f\u7a0e\u52a1\u5ba1\u8ba1\u7684\u91cd\u70b9\u5173\u6ce8\u9886\u57df\u3002\u5bf9\u4e8e\u5728\u8d8a\u5357\u8fd0\u8425\u7684\u8de8\u56fd\u516c\u53f8\u548c\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u4e00\u70b9\u5c24\u4e3a\u91cd\u8981\uff0c\u56e0\u4e3a\u51c6\u5907\u5fc5\u8981\u7684\u6587\u6863\u81f3\u5173\u91cd\u8981\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: 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400;\">\u672c\u6587\u5c06\u8be6\u7ec6\u5206\u6790\u4e3b\u6587\u4ef6\u7684\u5185\u5bb9\u548c\u6784\u6210\u8be5\u6587\u4ef6\u7684\u8981\u6c42\uff0c\u5e2e\u52a9\u4f01\u4e1a\u79ef\u6781\u6709\u6548\u5730\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" 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ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/noi-dung-master-file\/#Rui_ro_ve_ngon_ngu_va_chat_luong_dich_thuat_thuat_ngu_chuyen_nganh\" >\u4e0e\u4e13\u4e1a\u672f\u8bed\u7684\u8bed\u8a00\u548c\u7ffb\u8bd1\u8d28\u91cf\u76f8\u5173\u7684\u98ce\u9669\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/noi-dung-master-file\/#Khuyen_nghi_tu_chuyen_gia_cua_MAN_%E2%80%93_Master_Accountant_Network\" >\u6765\u81ea MAN\uff08\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff09\u4e13\u5bb6\u7684\u5efa\u8bae<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/noi-dung-master-file\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/noi-dung-master-file\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_toan_cau_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5168\u7403\u6982\u51b5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5168\u7403\u6587\u4ef6\uff08\u4e5f\u79f0\u4e3b\u6587\u4ef6\uff09\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002\u4e0e\u4ec5\u5173\u6ce8\u8d8a\u5357\u5883\u5185\u5b9e\u4f53\u4ea4\u6613\u7684\u672c\u5730\u6587\u4ef6\u4e0d\u540c\uff0c\u4e3b\u6587\u4ef6\u5168\u9762\u6982\u8ff0\u4e86\u6574\u4e2a\u8de8\u56fd\u516c\u53f8\u7684\u5168\u7403\u4e1a\u52a1\u8fd0\u8425\u60c5\u51b5\u3002\u8be5\u6587\u4ef6\u6709\u52a9\u4e8e\u5f53\u5730\u7a0e\u52a1\u673a\u5173\u4e86\u89e3\u516c\u53f8\u7684\u8fd0\u8425\u6a21\u5f0f\u3001\u5229\u6da6\u5206\u914d\u7b56\u7565\u3001\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\uff0c\u4ee5\u53ca\u516c\u53f8\u5982\u4f55\u5728\u4e0d\u540c\u56fd\u5bb6\/\u5730\u533a\u5206\u6563\u98ce\u9669\u5e76\u521b\u9020\u4ef7\u503c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_quy_dinh_noi_dung_Master_File_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u4e3b\u6587\u4ef6\u5185\u5bb9\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4285\" aria-describedby=\"caption-attachment-4285\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4285\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-quy-dinh-noi-dung-Master-File-tai-Viet-Nam.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh n\u1ed9i dung Master File t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-quy-dinh-noi-dung-Master-File-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-quy-dinh-noi-dung-Master-File-tai-Viet-Nam-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-quy-dinh-noi-dung-Master-File-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-quy-dinh-noi-dung-Master-File-tai-Viet-Nam-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-quy-dinh-noi-dung-Master-File-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4285\" class=\"wp-caption-text\">\u8d8a\u5357\u4e3b\u6587\u4ef6\u5185\u5bb9\u7684\u6cd5\u5f8b\u4f9d\u636e<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u51c6\u5907\u548c\u63d0\u4ea4\u8fd9\u4e9b\u6587\u4ef6\u7684\u4e49\u52a1\u5df2\u660e\u786e\u89c4\u5b9a\u5728\u6cd5\u5f8b\u4e0a\u3002\u89c4\u8303\u6b64\u4e8b\u7684\u6700\u9ad8\u6cd5\u5f8b\u4f9d\u636e\u662f\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;\"> \u653f\u5e9c\u4e8e2020\u5e7411\u67085\u65e5\u9881\u5e03\u3001\u81ea2020\u5e7412\u670820\u65e5\u8d77\u6b63\u5f0f\u751f\u6548\u7684\u89c4\u5b9a\uff0c\u5bf9\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u4f5c\u51fa\u4e86\u660e\u786e\u89c4\u5b9a\u3002\u6b64\u5916\uff0c\u4f01\u4e1a\u8fd8\u5e94\u6ce8\u610f\u4ee5\u4e0b\u66f4\u65b0\u5185\u5bb9\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u672c\u6587\u4ef6\u81ea 2025 \u5e74 3 \u6708 27 \u65e5\u8d77\u751f\u6548\uff0c\u7eb3\u5165\u4e86\u5173\u8054\u65b9\u8bc6\u522b\u6807\u51c6\u548c\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u6807\u51c6\u7684\u6700\u65b0\u4fee\u8ba2\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u4e3b\u6587\u4ef6\u4e2d\u5fc5\u987b\u5305\u542b\u7684\u5f3a\u5236\u6027\u4fe1\u606f\u548c\u6587\u4ef6\u6e05\u5355\u8be6\u89c1\u672c\u6cd5\u4ee4\u9644\u4ef6\u4e09\u3002\u4e3a\u786e\u4fdd\u4e3b\u6587\u4ef6\u7684\u6709\u6548\u6027\uff0c\u4f01\u4e1a\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u6e05\u5355\u4e2d\u7684\u6bcf\u4e00\u9879\uff0c\u907f\u514d\u63d0\u4f9b\u4e0d\u6b63\u786e\u6216\u4e0d\u5b8c\u6574\u7684\u6587\u4ef6\uff0c\u4ee5\u514d\u7a0e\u52a1\u673a\u5173\u91c7\u53d6\u63aa\u65bd\u8bc4\u4f30\u7a0e\u7387\u6216\u51c0\u5229\u6da6\u7387\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_05_nhom_thong_tin_bat_buoc_trong_noi_dung_Master_File_theo_Nghi_dinh_132\"><\/span><b>\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\uff0c\u4e3b\u6587\u4ef6\u5185\u5bb9\u4e2d 5 \u4e2a\u5f3a\u5236\u6027\u4fe1\u606f\u7c7b\u522b\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4284\" aria-describedby=\"caption-attachment-4284\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4284\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-05-nhom-thong-tin-bat-buoc-trong-noi-dung-Master-File-theo-Nghi-dinh-132.jpg\" alt=\"Chi ti\u1ebft 05 nh\u00f3m th\u00f4ng tin b\u1eaft bu\u1ed9c trong n\u1ed9i dung Master File theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-05-nhom-thong-tin-bat-buoc-trong-noi-dung-Master-File-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-05-nhom-thong-tin-bat-buoc-trong-noi-dung-Master-File-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-05-nhom-thong-tin-bat-buoc-trong-noi-dung-Master-File-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-05-nhom-thong-tin-bat-buoc-trong-noi-dung-Master-File-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-05-nhom-thong-tin-bat-buoc-trong-noi-dung-Master-File-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4284\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\uff0c\u4e3b\u6587\u4ef6\u5185\u5bb9\u4e2d 5 \u4e2a\u5f3a\u5236\u6027\u4fe1\u606f\u7c7b\u522b\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u9644\u4ef6\u4e09\uff0c\u4e3b\u6587\u4ef6\u7684\u5185\u5bb9\u7ed3\u6784\u5fc5\u987b\u5305\u542b\u4ee5\u4e0b\u5217\u51fa\u7684\u5168\u90e8\u4e94\u4e2a\u6838\u5fc3\u4fe1\u606f\u7ec4\u3002\u4efb\u4f55\u4fe1\u606f\u7ec4\u7684\u7f3a\u5931\u90fd\u53ef\u80fd\u5bfc\u81f4\u6587\u4ef6\u5728\u68c0\u67e5\u4e2d\u88ab\u8ba4\u5b9a\u4e3a\u65e0\u6548\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Co_cau_to_chuc_va_so_do_so_huu_cua_Tap_doan_toan_cau_trong_noi_dung_Master_File\"><\/span><b>\u7b2c\u4e00\u7ec4\uff1a\u5168\u7403\u516c\u53f8\u4e3b\u6587\u4ef6\u4e2d\u7684\u7ec4\u7ec7\u7ed3\u6784\u548c\u6240\u6709\u6743\u56fe\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\u4e2d\u7684\u9996\u8981\u8981\u6c42\u662f\u660e\u786e\u5217\u51fa\u96c6\u56e2\u5185\u6240\u6709\u6210\u5458\u5b9e\u4f53\u7684\u6cd5\u5f8b\u6240\u6709\u6743\u7ed3\u6784\u548c\u5730\u7406\u4f4d\u7f6e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u6709\u6743\u7ed3\u6784\u56fe\uff1a\u663e\u793a\u6700\u7ec8\u6bcd\u516c\u53f8\u4e0e\u5176\u5168\u7403\u5b50\u516c\u53f8\u548c\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u80a1\u6bd4\u4f8b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u7406\u4f4d\u7f6e\uff1a\u6210\u5458\u6ce8\u518c\u5e76\u5b9e\u9645\u8fd0\u8425\u7684\u56fd\u5bb6\u6216\u5730\u533a\u5217\u8868\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f9b\u5e94\u94fe\u56fe\uff1a\u663e\u793a\u96c6\u56e2\u4e3b\u8981\u4ea7\u54c1\u548c\u670d\u52a1\u7684\u6d41\u7a0b\uff08\u91cd\u70b9\u5173\u6ce8\u5360\u96c6\u56e2\u6536\u5165 51% \u6216\u4ee5\u4e0a\u7684\u7ec6\u5206\u5e02\u573a\uff09\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Cac_hoat_dong_kinh_doanh_chinh_cua_Tap_doan_duoc_trinh_bay_trong_noi_dung_Master_File\"><\/span><b>\u7b2c\u4e8c\u7ec4\uff1a\u96c6\u56e2\u7684\u4e3b\u8981\u4e1a\u52a1\u6d3b\u52a8\u5728\u4e3b\u6587\u4ef6\u4e2d\u5217\u51fa\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u90e8\u5206\u8981\u6c42\u4f01\u4e1a\u8be6\u7ec6\u8bf4\u660e\u5176\u76c8\u5229\u65b9\u5f0f\u3002\u4e3b\u6587\u4ef6\u4e2d\u5fc5\u987b\u660e\u786e\u7684\u6838\u5fc3\u4fe1\u606f\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;\">\u76c8\u5229\u9a71\u52a8\u56e0\u7d20\uff1a\u5206\u6790\u4f7f\u516c\u53f8\u80fd\u591f\u5728\u5e02\u573a\u4e2d\u7ade\u4e89\u5e76\u76c8\u5229\u7684\u6838\u5fc3\u8981\u7d20\uff08\u4f8b\u5982\uff0c\u5148\u8fdb\u7684\u6280\u672f\u3001\u5e7f\u6cdb\u7684\u5206\u9500\u7f51\u7edc\u3001\u89c4\u6a21\u7ecf\u6d4e\u2026\u2026\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f9b\u5e94\u94fe\u63cf\u8ff0\uff1a\u5bf9\u4e3b\u8981\u4ea7\u54c1\u7ebf\u4ece\u7814\u53d1\u3001\u5236\u9020\u3001\u8425\u9500\u5230\u6700\u7ec8\u4ea7\u54c1\u6216\u670d\u52a1\u5206\u9500\u7684\u4ef7\u503c\u6d41\u8fdb\u884c\u6df1\u5165\u5206\u6790\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u670d\u52a1\u534f\u8bae\uff1a\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u670d\u52a1\u534f\u8bae\u6e05\u5355\u548c\u6458\u8981\uff08\u4e0d\u5305\u62ec\u7814\u53d1\u670d\u52a1\uff09\uff0c\u5305\u62ec\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u80fd\u529b\u4ee5\u53ca\u96c6\u56e2\u5185\u90e8\u670d\u52a1\u6210\u672c\u5206\u914d\u653f\u7b56\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u503c\u8d21\u732e\u5206\u6790\uff1a\u672c\u62a5\u544a\u7b80\u8981\u6982\u8ff0\u4e86\u5168\u7403\u4f9b\u5e94\u94fe\u4e2d\u5404\u6210\u5458\u7684\u4ef7\u503c\u8d21\u732e\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Tai_san_vo_hinh_cua_Tap_doan\"><\/span><b>\u7b2c\u4e09\u7ec4\uff1a\u516c\u53f8\u7684\u65e0\u5f62\u8d44\u4ea7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7\uff08\u4f8b\u5982\u7248\u6743\u3001\u5546\u6807\u3001\u4e13\u6709\u6280\u672f\u3001\u6280\u672f\u8bc0\u7a8d\u7b49\uff09\u59cb\u7ec8\u662f\u7a0e\u52a1\u673a\u5173\u5728\u8fdb\u884c\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u65f6\u7684\u91cd\u70b9\u5173\u6ce8\u5bf9\u8c61\u3002\u56e0\u6b64\uff0c\u4e3b\u6587\u4ef6\u5fc5\u987b\u6e05\u6670\u5730\u4f53\u73b0\u4ee5\u4e0b\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;\">\u65e0\u5f62\u8d44\u4ea7\u53d1\u5c55\u6218\u7565\uff1a\u5bf9\u516c\u53f8\u5728\u65e0\u5f62\u8d44\u4ea7\u7684\u7814\u7a76\u4e0e\u5f00\u53d1\u3001\u6240\u6709\u6743\u3001\u4fdd\u62a4\u548c\u5546\u4e1a\u5229\u7528\u65b9\u9762\u7684\u6218\u7565\u8fdb\u884c\u603b\u4f53\u63cf\u8ff0\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91cd\u8981\u65e0\u5f62\u8d44\u4ea7\u6e05\u5355\uff1a\u5217\u51fa\u5bf9\u96c6\u56e2\u8fd0\u8425\u5177\u6709\u91cd\u8981\u610f\u4e49\u7684\u65e0\u5f62\u8d44\u4ea7\u6216\u65e0\u5f62\u8d44\u4ea7\u7ec4\uff0c\u5e76\u5177\u4f53\u8bf4\u660e\u96c6\u56e2\u5185\u54ea\u4e2a\u5b9e\u4f53\u5408\u6cd5\u62e5\u6709\u8fd9\u4e9b\u8d44\u4ea7\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7\u5173\u8054\u534f\u8bae\uff1a\u5217\u51fa\u5173\u8054\u65b9\u4e4b\u95f4\u4e0e\u65e0\u5f62\u8d44\u4ea7\u76f8\u5173\u7684\u534f\u8bae\uff0c\u5305\u62ec\u6210\u672c\u5206\u644a\u534f\u8bae\u3001\u7814\u53d1\u670d\u52a1\u534f\u8bae\u548c\u8bb8\u53ef\u534f\u8bae\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6280\u672f\u8f6c\u8ba9\u653f\u7b56\uff1a\u5bf9\u96c6\u56e2\u4e0e\u7814\u53d1\u548c\u65e0\u5f62\u8d44\u4ea7\u76f8\u5173\u7684\u4ea4\u6613\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u7684\u603b\u4f53\u63cf\u8ff0\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_4_Hoat_dong_tai_chinh_noi_bo_trong_Tap_doan\"><\/span><b>\u7b2c\u56db\u7ec4\uff1a\u96c6\u56e2\u5185\u90e8\u8d22\u52a1\u6d3b\u52a8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u73b0\u91d1\u6d41\u76f4\u63a5\u53cd\u6620\u4e86\u7a0e\u6536\u6536\u5165\u51cf\u5c11\u7684\u98ce\u9669\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u4e3b\u6587\u4ef6\u4e2d\u63d0\u4f9b\u4ee5\u4e0b\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;\">\u7b79\u8d44\u673a\u5236\uff1a\u5bf9\u516c\u53f8\u5982\u4f55\u4ece\u72ec\u7acb\u65b9\uff08\u4f8b\u5982\u94f6\u884c\u8d37\u6b3e\u3001\u503a\u5238\u53d1\u884c\uff09\u7b79\u96c6\u8d44\u91d1\u4ee5\u53ca\u5982\u4f55\u5c06\u8fd9\u4e9b\u8d44\u91d1\u91cd\u65b0\u5206\u914d\u7ed9\u5176\u6210\u5458\u5355\u4f4d\u7684\u4e00\u822c\u6027\u63cf\u8ff0\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u8d22\u52a1\u4e2d\u5fc3\uff1a\u786e\u5b9a\u6267\u884c\u96c6\u56e2\u96c6\u4e2d\u8d22\u52a1\u804c\u80fd\u7684\u6210\u5458\uff08\u5982\u6709\uff09\uff0c\u8fd9\u4e9b\u6210\u5458\u7684\u6ce8\u518c\u5730\u6240\u5728\u56fd\u5bb6\uff0c\u4ee5\u53ca\u4ed6\u4eec\u5b9e\u9645\u7684\u7ba1\u7406\u5730\u70b9\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u91d1\u878d\u4ea4\u6613\u5b9a\u4ef7\u653f\u7b56\uff1a\u96c6\u56e2\u5185\u90e8\u91d1\u878d\u534f\u8bae\uff08\u5982\u957f\u671f\/\u77ed\u671f\u8d37\u6b3e\u3001\u8d37\u6b3e\u62c5\u4fdd\u7b49\uff09\u76f8\u5173\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u7684\u4e00\u822c\u63cf\u8ff0\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_5_Bao_cao_tai_chinh_va_vi_the_thue_cua_Tap_doan\"><\/span><b>\u7b2c\u4e94\u7ec4\uff1a\u96c6\u56e2\u8d22\u52a1\u62a5\u8868\u53ca\u7a0e\u52a1\u72b6\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u540e\u8fd9\u7ec4\u4fe1\u606f\u65e8\u5728\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u6838\u67e5\u8d22\u52a1\u62a5\u544a\u4e0e\u5b9e\u9645\u5168\u7403\u7eb3\u7a0e\u4e49\u52a1\u4e4b\u95f4\u7684\u4e00\u81f4\u6027\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff1a\u63d0\u4f9b\u96c6\u56e2\u8d22\u653f\u5e74\u5ea6\u76f8\u5e94\u7eb3\u7a0e\u671f\u95f4\u7684\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff08\u5982\u679c\u4e3a\u8d22\u52a1\u62a5\u544a\u3001\u7ba1\u7406\u62a5\u544a\u6216\u5176\u4ed6\u7ba1\u7406\/\u7a0e\u52a1\u76ee\u7684\u7f16\u5236\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA)\uff1a\u5217\u51fa\u5e76\u7b80\u8981\u8bf4\u660e\u5df2\u7b7e\u7f72\u7684\u4efb\u4f55\u5355\u8fb9\u3001\u53cc\u8fb9\u6216\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff0c\u6216\u4e0e\u516c\u53f8\u8fd0\u8425\u6240\u5728\u56fd\u5bb6\/\u5730\u533a\u4e4b\u95f4\u7684\u6536\u5165\u5206\u914d\u76f8\u5173\u7684\u5176\u4ed6\u7a0e\u52a1\u88c1\u5b9a\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_phai_chuan_bi_va_xuat_trinh_Master_File\"><\/span><b>\u8c01\u9700\u8981\u51c6\u5907\u548c\u63d0\u4ea4\u4e3b\u6587\u4ef6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u867d\u7136\u7533\u62a5\u662f\u5f3a\u5236\u6027\u7684\uff0c\u4f46\u8d8a\u5357\u653f\u5e9c\u4e5f\u9488\u5bf9\u9002\u7528\u4e3b\u4f53\u548c\u8c41\u514d\u60c5\u51b5\u53d1\u5e03\u4e86\u5177\u4f53\u89c4\u5b9a\uff0c\u4ee5\u51cf\u8f7b\u5c0f\u578b\u4f01\u4e1a\u6216\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u8f83\u4f4e\u7684\u4f01\u4e1a\u7684\u5408\u89c4\u8d1f\u62c5\u3002\u5224\u65ad\u4f01\u4e1a\u662f\u5426\u9700\u8981\u7f16\u5236\u4e3b\u6587\u4ef6\uff0c\u9700\u4f9d\u636e\u4ee5\u4e0b\u975e\u5e38\u5177\u4f53\u7684\u91cf\u5316\u6807\u51c6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_va_Thoi_han_lap_ho_so\"><\/span><b>\u9002\u7528\u79d1\u76ee\u53ca\u6587\u4ef6\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u9664\u7279\u6b8a\u60c5\u51b5\u5916\uff0c\u6240\u6709\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u90fd\u5fc5\u987b\u7533\u62a5\u5e76\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6587\u4ef6\uff0c\u5305\u62ec\u672c\u5730\u6587\u4ef6\u548c\u4e3b\u6587\u4ef6\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-giao-dich-lien-ket\/\">\u514d\u4e8e\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5177\u4f53\u800c\u8a00\uff0c\u6309\u7167\u6cd5\u5f8b\u89c4\u5b9a\u6267\u884c\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u5907\u622a\u6b62\u65e5\u671f\uff1a\u6587\u4ef6\u5fc5\u987b\u5728\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u6700\u7ec8\u7ed3\u7b97\u622a\u6b62\u65e5\u671f\uff083\u670831\u65e5\uff09\u4e4b\u524d\u51c6\u5907\u597d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\uff1a\u4e3b\u6587\u4ef6\u5fc5\u987b\u968f\u65f6\u53ef\u7528\u3002\u7a0e\u52a1\u673a\u5173\u5ba3\u5e03\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u8fdb\u884c\u5ba1\u8ba1\u6216\u68c0\u67e5\u540e\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u6536\u5230\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u4e4b\u65e5\u8d7715\u4e2a\u5de5\u4f5c\u65e5\u5185\u63d0\u4ea4\u6b64\u6587\u4ef6\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u5373\u4f7f\u4f01\u4e1a\u53ef\u4ee5\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u4f46\u4ecd\u9700\u5728\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u65f6\u4e00\u5e76\u63d0\u4ea4\u6709\u5173\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4fe1\u606f\u8868\u683c\u3002.<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_va_luu_y_khi_ke_khai_noi_dung_Master_File_cho_doanh_nghiep_FDI\"><\/span><b>\u5bf9\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u7533\u62a5\u4e3b\u6587\u4ef6\u5185\u5bb9\u65f6\u7684\u6cd5\u5f8b\u98ce\u9669\u548c\u6ce8\u610f\u4e8b\u9879\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4283\" aria-describedby=\"caption-attachment-4283\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4283\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-phap-ly-va-luu-y-khi-ke-khai-noi-dung-Master-File-cho-doanh-nghiep-FDI.jpg\" alt=\"R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 l\u01b0u \u00fd khi k\u00ea khai n\u1ed9i dung Master File cho doanh nghi\u1ec7p FDI\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-phap-ly-va-luu-y-khi-ke-khai-noi-dung-Master-File-cho-doanh-nghiep-FDI.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-phap-ly-va-luu-y-khi-ke-khai-noi-dung-Master-File-cho-doanh-nghiep-FDI-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-phap-ly-va-luu-y-khi-ke-khai-noi-dung-Master-File-cho-doanh-nghiep-FDI-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-phap-ly-va-luu-y-khi-ke-khai-noi-dung-Master-File-cho-doanh-nghiep-FDI-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-phap-ly-va-luu-y-khi-ke-khai-noi-dung-Master-File-cho-doanh-nghiep-FDI-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4283\" class=\"wp-caption-text\">\u5bf9\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u7533\u62a5\u4e3b\u6587\u4ef6\u5185\u5bb9\u65f6\u7684\u6cd5\u5f8b\u98ce\u9669\u548c\u6ce8\u610f\u4e8b\u9879\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0cMAN \u2013 Master Accountant Network \u901a\u8fc7\u5176\u7a0e\u52a1\u5ba1\u8ba1\u54a8\u8be2\u548c\u652f\u6301\u670d\u52a1\u89c2\u5bdf\u5230\uff0c\u5728\u8d8a\u5357\u7684\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u5728\u51c6\u5907\u4e3b\u6587\u4ef6\u65f6\u901a\u5e38\u9762\u4e34\u4e09\u4e2a\u98ce\u9669\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khong_nhat_quan_thong_tin\"><\/span><b>\u4fe1\u606f\u4e0d\u4e00\u81f4\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u5e38\u89c1\u7684\u9519\u8bef\uff0c\u4e5f\u662f\u7a0e\u52a1\u673a\u5173\u6700\u5bb9\u6613\u5229\u7528\u7684\u6f0f\u6d1e\u3002\u8bb8\u591a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u53ea\u662f\u7b80\u5355\u5730\u4ece\u6d77\u5916\u6bcd\u516c\u53f8\u6536\u5230\u5168\u7403\u6587\u4ef6\uff0c\u7136\u540e\u8fdb\u884c\u7ffb\u8bd1\uff0c\u800c\u6ca1\u6709\u4ed4\u7ec6\u6bd4\u5bf9\u7ffb\u8bd1\u5185\u5bb9\u4e0e\u8d8a\u5357\u5b9e\u9645\u60c5\u51b5\u662f\u5426\u76f8\u7b26\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e3b\u6587\u4ef6\u4e2d\u5bf9\u529f\u80fd\u3001\u8d44\u4ea7\u3001\u98ce\u9669\u6216\u4f9b\u5e94\u94fe\u56fe\u7684\u63cf\u8ff0\u4e0e\u672c\u5730\u6587\u4ef6\u4e2d\u63d0\u4f9b\u7684\u4fe1\u606f\u6216\u9644\u5f55\u4e00\u4e2d\u7533\u62a5\u7684\u6570\u636e\u76f8\u77db\u76fe\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u7acb\u5373\u5bf9\u6587\u4ef6\u7684\u51c6\u786e\u6027\u4ea7\u751f\u6000\u7591\u3002\u8fd9\u79cd\u4e0d\u4e00\u81f4\u4e3a\u5ba1\u8ba1\u56e2\u961f\u9a73\u56de\u516c\u53f8\u6587\u4ef6\u5e76\u8fdb\u884c\u7a0e\u52a1\u8bc4\u4f30\u63d0\u4f9b\u4e86\u5145\u5206\u4f9d\u636e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_ve_ngon_ngu_va_chat_luong_dich_thuat_thuat_ngu_chuyen_nganh\"><\/span><b>\u4e0e\u4e13\u4e1a\u672f\u8bed\u7684\u8bed\u8a00\u548c\u7ffb\u8bd1\u8d28\u91cf\u76f8\u5173\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6bcd\u516c\u53f8\u7f16\u5236\u7684\u5168\u7403\u7a0e\u52a1\u7533\u62a5\u8868\u901a\u5e38\u4f7f\u7528\u82f1\u8bed\u6216\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u7684\u8bed\u8a00\u3002\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\uff0c\u4f01\u4e1a\u5728\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u8fd9\u4e9b\u6587\u4ef6\u65f6\uff0c\u5fc5\u987b\u5c06\u5176\u7ffb\u8bd1\u6210\u8d8a\u5357\u8bed\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u7f3a\u4e4f\u8f6c\u8ba9\u5b9a\u4ef7\u4e13\u4e1a\u77e5\u8bc6\u7684\u666e\u901a\u7ffb\u8bd1\u670d\u52a1\u5f88\u5bb9\u6613\u5bfc\u81f4\u5bf9\u654f\u611f\u7684\u8d22\u52a1\u548c\u7a0e\u52a1\u672f\u8bed\u4ea7\u751f\u8bef\u89e3\uff08\u4f8b\u5982\uff0c\u5c06\u201c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u201d\u4e0e\u201c\u670d\u52a1\u8d39\u201d\u6df7\u6dc6\uff0c\u6216\u8bef\u89e3\u65e0\u5f62\u8d44\u4ea7\u6240\u6709\u6743\u7684\u6027\u8d28\uff09\u3002\u8fd9\u4f1a\u65e0\u610f\u4e2d\u7ed9\u4f01\u4e1a\u5e26\u6765\u4e0d\u5fc5\u8981\u7684\u6cd5\u5f8b\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khuyen_nghi_tu_chuyen_gia_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u6765\u81ea MAN\uff08\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff09\u4e13\u5bb6\u7684\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6700\u5927\u7a0b\u5ea6\u5730\u4fdd\u62a4\u516c\u53f8\u5229\u76ca\u5e76\u786e\u4fdd\u6700\u9ad8\u7a0b\u5ea6\u7684\u5408\u89c4\u6027\uff0c\u9996\u5e2d\u8d22\u52a1\u5b98\u548c\u4f1a\u8ba1\u90e8\u95e8\u9700\u8981\u79ef\u6781\u4e3b\u52a8\u5730\u5b9e\u65bd\u4ee5\u4e0b\u89e3\u51b3\u65b9\u6848\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u52a8\u5b9a\u671f\u5ba1\u67e5\uff1a\u4e0d\u8981\u7b49\u5230\u505a\u51fa\u68c0\u67e5\u51b3\u5b9a\u624d\u8054\u7cfb\u6bcd\u516c\u53f8\u7d22\u53d6\u6587\u4ef6\u3002\u4f01\u4e1a\u5e94\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7acb\u5373\u4e3b\u52a8\u8981\u6c42\u6bcd\u516c\u53f8\u63d0\u4f9b\u4e3b\u6587\u4ef6\u5185\u5bb9\uff0c\u4ee5\u4fbf\u5c3d\u65e9\u8fdb\u884c\u5ba1\u67e5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u53c9\u6838\u5bf9\uff1a\u5bf9\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u9644\u5f55\u4e2d\u7684\u6570\u636e\u548c\u63cf\u8ff0\u4fe1\u606f\u8fdb\u884c\u4e25\u683c\u6bd4\u8f83\uff0c\u4ee5\u4fbf\u7acb\u5373\u53d1\u73b0\u5e76\u89e3\u51b3\u4efb\u4f55\u4e0d\u4e00\u81f4\u4e4b\u5904\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u72ec\u7acb\u987e\u95ee\u5408\u4f5c\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u662f\u6280\u672f\u6027\u5f3a\u4e14\u98ce\u9669\u6781\u9ad8\u7684\u4e1a\u52a1\u9886\u57df\u3002\u4e0e\u4e13\u4e1a\u516c\u53f8\u5408\u4f5c\u81f3\u5173\u91cd\u8981\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-chuyen-gia\/\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u4e13\u4e1a\u5ba1\u8ba1\u5c06\u5e2e\u52a9\u4f01\u4e1a\u4ece\u771f\u6b63\u7684\u7a0e\u52a1\u5ba1\u8ba1\u5458\u7684\u89d2\u5ea6\u5168\u9762\u5ba1\u67e5\u5176\u8bb0\u5f55\uff0c\u4f18\u5316\u6587\u6863\u7ed3\u6784\uff0c\u5e76\u5728\u68c0\u67e5\u671f\u95f4\u81ea\u4fe1\u5730\u9648\u8ff0\u5176\u60c5\u51b5\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;\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u7cbe\u795e\uff0c\u7f16\u5236\u5b8c\u6574\u3001\u51c6\u786e\u3001\u4e00\u81f4\u7684\u4e3b\u6587\u4ef6\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u5408\u89c4\u4e49\u52a1\uff0c\u4e5f\u662f\u5e2e\u52a9\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u4fdd\u62a4\u5176\u4e1a\u52a1\u6210\u679c\u514d\u53d7\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u7684\u575a\u5b9e\u5c4f\u969c\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u4ece\u6bcd\u516c\u53f8\u6536\u96c6\u4fe1\u606f\u65b9\u9762\u9047\u5230\u56f0\u96be\uff0c\u8bf7\u5ba1\u67e5\u5176\u5168\u7403\u6982\u51b5\u7684\u4e00\u81f4\u6027\uff0c\u6216\u8005\u9700\u8981\u89e3\u51b3\u65b9\u6848\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6df1\u5165\u7814\u7a76\u4ee5\u5b8c\u6210\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\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>Giao d\u1ecbch li\u00ean k\u1ebft lu\u00f4n l\u00e0 tr\u1ecdng t\u00e2m h\u00e0ng \u0111\u1ea7u trong c\u00e1c chi\u1ebfn d\u1ecbch thanh ki\u1ec3m tra c\u1ee7a c\u01a1 quan Thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c chu\u1ea9n b\u1ecb b\u1ed9 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4286,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4282","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\/4282","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=4282"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4282\/revisions"}],"predecessor-version":[{"id":4287,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4282\/revisions\/4287"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4286"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}