{"id":4288,"date":"2026-06-04T16:19:52","date_gmt":"2026-06-04T09:19:52","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4288"},"modified":"2026-06-04T16:19:52","modified_gmt":"2026-06-04T09:19:52","slug":"master-file-theo-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/","title":{"rendered":"\u7b2c132\u53f7\u6cd5\u4ee4\u4e0b\u7684\u4e3b\u6587\u4ef6\uff1a\u907f\u514d\u7a0e\u52a1\u8bc4\u4f30\u7684\u5173\u952e\u89c4\u5b9a"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u52a0\u5f3a\u7a0e\u52a1\u7ba1\u7406\uff0c\u7279\u522b\u662f\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u7684\u80cc\u666f\u4e0b\uff0c\u5bf9\u4e8e\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u548c\u8de8\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u5168\u9762\u5c65\u884c\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u7533\u62a5\u4e49\u52a1\u5173\u4e4e\u751f\u6b7b\u5b58\u4ea1\u3002\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u96c6\u4e2d\uff0c, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\">\u4e3b\u6587\u4ef6<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5b83\u5728\u5e2e\u52a9\u76d1\u7ba1\u673a\u6784\u5168\u9762\u4e86\u89e3\u516c\u53f8\u7684\u4ef7\u503c\u94fe\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5b9e\u9645\u4e0a\uff0c\u8bb8\u591a\u4f1a\u8ba1\u5e08\u5728\u51c6\u5907\u8fd9\u4efd\u6587\u4ef6\u65f6\u4ecd\u7136\u9762\u4e34\u8bf8\u591a\u6311\u6218\u3002\u4e86\u89e3\u5982\u4f55\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u5efa\u7acb\u548c\u5b8c\u5584\u4e3b\u6587\u4ef6\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u8fd8\u80fd\u6709\u6548\u907f\u514d\u56e0\u8865\u7f34\u7a0e\u6b3e\u548c\u7a0e\u52a1\u8bc4\u4f30\u800c\u9762\u4e34\u7684\u6570\u5341\u4ebf\u8d8a\u5357\u76fe\u7684\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 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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\/master-file-theo-nghi-dinh-132\/#Master_File_theo_Nghi_dinh_132_la_gi\" >\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u4e3b\u6587\u4ef6\u662f\u4ec0\u4e48\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Can_cu_phap_ly_cot_loi\" >\u6838\u5fc3\u6cd5\u5f8b\u57fa\u7840<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Vai_tro_va_ban_chat_cua_Master_File\" >MasterFile \u7684\u4f5c\u7528\u548c\u6027\u8d28<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Cau_truc_va_noi_dung_chi_tiet_cua_Master_File_theo_Nghi_dinh_132\" >\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\uff0c\u4e3b\u6587\u4ef6\u7684\u7ed3\u6784\u548c\u8be6\u7ec6\u5185\u5bb9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#So_do_co_cau_to_chuc_cua_Tap_doan_da_quoc_gia\" >\u8de8\u56fd\u516c\u53f8\u7ec4\u7ec7\u7ed3\u6784\u56fe\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Mo_ta_hoat_dong_kinh_doanh_cua_Tap_doan_da_quoc_gia\" >\u5bf9\u4e00\u5bb6\u8de8\u56fd\u516c\u53f8\u4e1a\u52a1\u8fd0\u8425\u7684\u63cf\u8ff0\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Tai_san_vo_hinh_cua_Tap_doan_da_quoc_gia\" >\u8de8\u56fd\u516c\u53f8\u7684\u65e0\u5f62\u8d44\u4ea7<\/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\/master-file-theo-nghi-dinh-132\/#Hoat_dong_tai_chinh_noi_bo_cua_Tap_doan_da_quoc_gia\" >\u8de8\u56fd\u516c\u53f8\u7684\u5185\u90e8\u8d22\u52a1\u8fd0\u4f5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Bao_cao_tai_chinh_va_nghia_vu_thue\" >\u8d22\u52a1\u62a5\u8868\u548c\u7a0e\u52a1\u4e49\u52a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Thoi_gian_lap_va_luu_tru_Master_File_theo_Nghi_dinh_132_doanh_nghiep_can_nho\" >\u4f01\u4e1a\u9700\u8981\u8bb0\u4f4f\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u521b\u5efa\u548c\u5b58\u50a8\u4e3b\u6587\u4ef6\u7684\u65f6\u95f4\u6846\u67b6\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Thoi_han_lap_va_san_sang_ho_so_luu_tru\" >\u521b\u5efa\u548c\u51c6\u5907\u6863\u6848\u8bb0\u5f55\u7684\u622a\u6b62\u65e5\u671f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Thoi_han_xuat_trinh_ho_so_khi_co_quyet_dinh_thanh_tra\" >\u68c0\u67e5\u51b3\u5b9a\u4f5c\u51fa\u540e\u63d0\u4ea4\u6587\u4ef6\u7684\u622a\u6b62\u65e5\u671f\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Che_tai_xu_phat_khi_khong_chuan_bi_Master_File_theo_Nghi_dinh_132_dung_han\" >\u672a\u6309\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u53ca\u65f6\u7f16\u5236\u4e3b\u6587\u4ef6\u7684\u5904\u7f5a\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Xu_phat_vi_pham_hanh_chinh_ve_thu_tuc_thue\" >\u5bf9\u8fdd\u53cd\u7a0e\u52a1\u7a0b\u5e8f\u7684\u884c\u4e3a\u5904\u4ee5\u884c\u653f\u5904\u7f5a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Rui_ro_bi_an_dinh_thue\" >\u88ab\u5f81\u7a0e\u7684\u98ce\u9669<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#Ket_luan_va_giai_phap_toi_uu_chi_phi_tuan_thu_cho_doanh_nghiep\" >\u7ed3\u8bba\u53ca\u4f01\u4e1a\u5408\u89c4\u6210\u672c\u7684\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/master-file-theo-nghi-dinh-132\/#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=\"Master_File_theo_Nghi_dinh_132_la_gi\"><\/span><b>\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u4e3b\u6587\u4ef6\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4292\" aria-describedby=\"caption-attachment-4292\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4292\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi.jpg\" alt=\"Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4292\" class=\"wp-caption-text\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u4e3b\u6587\u4ef6\u662f\u4ec0\u4e48\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u4e3b\u6587\u4ef6\u662f\u4e00\u5957\u6587\u4ef6\uff0c\u7528\u4e8e\u63d0\u4f9b\u8de8\u56fd\u516c\u53f8\u7684\u6574\u4f53\u6982\u51b5\uff0c\u5176\u4e2d\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;\">\u516c\u53f8\u7684\u7ec4\u7ec7\u7ed3\u6784\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u7403\u5546\u4e1a\u8fd0\u8425\u6a21\u5f0f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u503c\u94fe\u548c\u4f9b\u5e94\u94fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7\uff08\u5546\u6807\u3001\u4e13\u5229\u3001\u6280\u672f\u7b49\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u5185\u90e8\u8d22\u52a1\u534f\u8bae\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96c6\u56e2\u7684\u5408\u5e76\u8d22\u52a1\u72b6\u51b5\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cot_loi\"><\/span><b>\u6838\u5fc3\u6cd5\u5f8b\u57fa\u7840<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6309\u7167\u89c4\u5b9a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c18\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6839\u636e\u653f\u5e9c2020\u5e7411\u67085\u65e5\u53d1\u5e03\u7684\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u89c4\u5b9a\uff0c\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\u6709\u4e49\u52a1\u7f16\u5236\u3001\u4fdd\u5b58\u548c\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5173\u8054\u65b9\u4ea4\u6613\u5168\u56fd\u6982\u51b5<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u672c\u5730\u6587\u4ef6\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_va_ban_chat_cua_Master_File\"><\/span><b>MasterFile \u7684\u4f5c\u7528\u548c\u6027\u8d28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\u63d0\u4f9b\u6709\u5173\u8de8\u56fd\u516c\u53f8\u5168\u7403\u4e1a\u52a1\u8fd0\u8425\u7684\u5b8f\u89c2\u4fe1\u606f\u3002\u672c\u6587\u4ef6\u9610\u660e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u516c\u53f8\u7684\u5168\u7403\u6240\u6709\u6743\u7ed3\u6784\u548c\u4e1a\u52a1\u8fd0\u8425\u6a21\u5f0f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u7684\u4e3b\u8981\u6765\u6e90\u548c\u5168\u7403\u4f9b\u5e94\u94fe\u7684\u7ed3\u6784\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7\uff08IP\uff09\u7684\u7c7b\u522b\u3001\u6240\u6709\u6743\u548c\u5229\u7528\u65b9\u6cd5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u878d\u8d44\u65b9\u5f0f\u4ee5\u53ca\u6210\u5458\u516c\u53f8\u4e4b\u95f4\u7684\u5185\u90e8\u8d22\u52a1\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u548c\u804c\u80fd\u98ce\u9669\u5206\u914d\u534f\u8bae\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c132\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5efa\u7acb\u4e3b\u6587\u4ef6\u7684\u89c4\u5b9a\uff0c\u4f53\u73b0\u4e86\u8d8a\u5357\u7a0e\u6cd5\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u7b2c13\u9879\u884c\u52a8\u8ba1\u5212\uff08BEPS\uff0c\u5373\u6253\u51fb\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff09\u7684\u9ad8\u5ea6\u4e00\u81f4\u6027\u3002\u8fd9\u4f7f\u5f97\u8d8a\u5357\u5730\u65b9\u7a0e\u52a1\u673a\u5173\u66f4\u5bb9\u6613\u8bc6\u522b\u5229\u6da6\u4ece\u9ad8\u7a0e\u7387\u56fd\u5bb6\u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u56fd\u5bb6\uff08\u907f\u7a0e\u5929\u5802\uff09\u7684\u884c\u4e3a\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_lap_Master_File_theo_Nghi_dinh_132\"><\/span><b>\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u9700\u8981\u521b\u5efa\u4e3b\u6587\u4ef6\u7684\u5b9e\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4291\" aria-describedby=\"caption-attachment-4291\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4291\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp Master File theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4291\" class=\"wp-caption-text\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u9700\u8981\u521b\u5efa\u4e3b\u6587\u4ef6\u7684\u5b9e\u4f53<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u90fd\u9700\u8981\u51c6\u5907\u6b64\u7c7b\u6587\u4ef6\u3002\u7a0e\u52a1\u673a\u5173\u5df2\u660e\u786e\u533a\u5206\u54ea\u4e9b\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\uff0c\u54ea\u4e9b\u4f01\u4e1a\u53ef\u4ee5\u8c41\u514d\uff0c\u4ee5\u51cf\u8f7b\u5c0f\u578b\u4f01\u4e1a\u7684\u5408\u89c4\u6210\u672c\u8d1f\u62c5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_bat_buoc_thuc_hien\"><\/span><b>\u5fc5\u987b\u9075\u5b88\u89c4\u5b9a\u7684\u4eba\u7fa4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u5728\u8d8a\u5357\u7ecf\u8425\u7684\u4f01\u4e1a\u5982\u679c\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff0c\u5219\u5fc5\u987b\u5efa\u7acb\u4e3b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u671f\u95f4\u53d1\u751f\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f5c\u4e3a\u8de8\u56fd\u516c\u53f8\u7684\u4e00\u5458\uff0c\u60a8\u6709\u4e49\u52a1\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u9002\u7528\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u89c4\u5b9a\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_Master_File\"><\/span><b>\u514d\u9664\u521b\u5efa\u4e3b\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;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 19 \u6761\u89c4\u5b9a\u4e86\u7eb3\u7a0e\u4eba\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff08\u5305\u62ec\u4e3b\u6587\u6863\u548c\u672c\u5730\u6587\u6863\uff09\u7684\u60c5\u51b5\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\uff0c\u514d\u4e8e\u5efa\u7acb\u4e3b\u6863\u6848\u7684\u6848\u4f8b\u8868\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8c41\u514d\u6761\u4ef6<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6536\u5165\u548c\u4ea4\u6613<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6536\u5165\u4e0d\u8db3 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u8be5\u7eb3\u7a0e\u671f\u5185\u53d1\u751f\u7684\u5173\u8054\u65b9\u4ea4\u6613\u603b\u989d\u4e0d\u8db3 300 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6388\u6743\u534f\u8bae<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5df2\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\uff0c\u5e76\u63d0\u4ea4\u4e86\u6240\u9700\u7684\u5e74\u5ea6APA\u62a5\u544a\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b80\u5355\u529f\u80fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e1a\u52a1\u804c\u80fd\u7b80\u5355\u3001\u4e0d\u62e5\u6709\u65e0\u5f62\u8d44\u4ea7\u3001\u8425\u4e1a\u989d\u4f4e\u4e8e 1TP42000 \u4ebf\u8d8a\u5357\u76fe\u3001\u4e14\u51c0\u8425\u4e1a\u6536\u5165\uff08\u6263\u9664\u5229\u606f\u652f\u51fa\u548c\u7a0e\u6b3e\u524d - EBIT\uff09\u6bdb\u5229\u7387\u8fbe\u5230\u5404\u884c\u4e1a\u6700\u4f4e\u6807\u51c6\u7684\u4f01\u4e1a\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5206\u5e03\uff1a\u6700\u4f4e 5%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ea7\u91cf\uff1a\u6700\u4f4e 10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5904\u7406\uff1a\u6700\u4f4e 15%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a <\/b><span style=\"font-weight: 400;\">\u5373\u4f7f\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u514d\u9664\u7f16\u5236\u4e3b\u6587\u4ef6\uff0c\u7eb3\u7a0e\u4eba\u4ecd\u987b\u5728\u672c\u6cd5\u4ee4\u9644\u4ef6\u4e2d\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\uff0c\u5e76\u5c06\u5176\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_truc_va_noi_dung_chi_tiet_cua_Master_File_theo_Nghi_dinh_132\"><\/span><b>\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\uff0c\u4e3b\u6587\u4ef6\u7684\u7ed3\u6784\u548c\u8be6\u7ec6\u5185\u5bb9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5408\u6cd5\u6027\uff0c\u516c\u53f8\u7684\u5168\u7403\u6982\u51b5\u5fc5\u987b\u4e25\u683c\u6309\u7167\u89c4\u5b9a\u7684\u7ed3\u6784\u6784\u5efa\u3002\u7a0e\u52a1\u673a\u5173\u5c06\u4ee5\u6b64\u7ed3\u6784\u4e3a\u57fa\u51c6\uff0c\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u8bc4\u4f30\u516c\u53f8\u7684\u5408\u89c4\u60c5\u51b5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u4e3b\u6587\u4ef6\u7684\u5185\u5bb9\u5fc5\u987b\u5305\u62ec\u4ee5\u4e0b\u4e94\u4e2a\u6838\u5fc3\u4fe1\u606f\u7ec4\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_do_co_cau_to_chuc_cua_Tap_doan_da_quoc_gia\"><\/span><b>\u8de8\u56fd\u516c\u53f8\u7ec4\u7ec7\u7ed3\u6784\u56fe\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u4e3b\u6587\u4ef6\u7684\u6838\u5fc3\u57fa\u7840\u662f\u6e05\u6670\u5730\u52fe\u52d2\u51fa\u6574\u4e2a\u516c\u53f8\u7ed3\u6784\u3002\u4e3a\u4e86\u4f7f\u7a0e\u52a1\u673a\u5173\u80fd\u591f\u5feb\u901f\u8bc6\u522b\u8de8\u5883\u5173\u7cfb\u548c\u8d44\u91d1\u6d41\u52a8\uff0c\u4f01\u4e1a\u9700\u8981\u63d0\u4f9b\u4ee5\u4e0b\u53ef\u89c6\u5316\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u8bf4\u660e\u4e86\u5168\u7403\u6027\u516c\u53f8\u7684\u6cd5\u5f8b\u7ed3\u6784\uff0c\u6e05\u695a\u5730\u663e\u793a\u4e86\u6700\u7ec8\u6bcd\u516c\u53f8\u4e0e\u5176\u5b50\u516c\u53f8\u4e4b\u95f4\u7684\u5173\u7cfb\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96c6\u56e2\u5185\u5173\u8054\u5b9e\u4f53\u7684\u8be6\u7ec6\u6e05\u5355\uff0c\u5305\u62ec\u5176\u6cd5\u5b9a\u540d\u79f0\u3001\u6b63\u5f0f\u6ce8\u518c\u8425\u4e1a\u5730\u5740\u3001\u76f4\u63a5\u6216\u95f4\u63a5\u6240\u6709\u6743\u767e\u5206\u6bd4\u4ee5\u53ca\u5404\u6210\u5458\u516c\u53f8\u7684\u5730\u7406\u7ecf\u8425\u5730\u70b9\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_ta_hoat_dong_kinh_doanh_cua_Tap_doan_da_quoc_gia\"><\/span><b>\u5bf9\u4e00\u5bb6\u8de8\u56fd\u516c\u53f8\u4e1a\u52a1\u8fd0\u8425\u7684\u63cf\u8ff0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u5ba1\u67e5\u7eb8\u9762\u4e0a\u7684\u6cd5\u5f8b\u6846\u67b6\u4e4b\u5916\uff0c\u7a0e\u52a1\u673a\u5173\u8fd8\u9700\u8981\u6df1\u5165\u4e86\u89e3\u516c\u53f8\u7684\u5b9e\u9645\u8fd0\u8425\u65b9\u5f0f\u548c\u73b0\u91d1\u6d41\u4ea7\u751f\u673a\u5236\u3002\u56e0\u6b64\uff0c\u672c\u8282\u5c06\u901a\u8fc7\u5173\u952e\u8981\u7d20\u9610\u8ff0\u516c\u53f8\u7684\u5168\u7403\u4ef7\u503c\u94fe\uff0c\u4ecb\u7ecd\u5176\u4e1a\u52a1\u6d3b\u52a8\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u503c\u94fe\u548c\u5229\u6da6\u9a71\u52a8\u56e0\u7d20\uff1a\u8be6\u7ec6\u63cf\u8ff0\u63a8\u52a8\u96c6\u56e2\u6838\u5fc3\u76c8\u5229\u80fd\u529b\u7684\u56e0\u7d20\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f9b\u5e94\u94fe\uff1a\u516c\u53f8\u6700\u5927\u6536\u5165\u4ea7\u54c1\u6216\u670d\u52a1\uff08\u6216\u5360\u516c\u53f8\u6536\u5165 5% \u4ee5\u4e0a\u7684\u4efb\u4f55\u5176\u4ed6\u4ea7\u54c1\u6216\u670d\u52a1\uff09\u7684\u4f9b\u5e94\u94fe\u56fe\u8868\u6216\u63cf\u8ff0\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u670d\u52a1\u534f\u8bae\uff1a\u9644\u5c5e\u6210\u5458\u4e4b\u95f4\uff08\u4e0d\u5305\u62ec\u7814\u53d1\uff09\u5185\u90e8\u670d\u52a1\u534f\u8bae\u7684\u6e05\u5355\u548c\u7b80\u8981\u8bf4\u660e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u529f\u80fd\u5206\u6790\uff1a\u63cf\u8ff0\u516c\u53f8\u5185\u90e8\u5404\u5b9e\u4f53\u7684\u6838\u5fc3\u529f\u80fd\u3001\u4f7f\u7528\u7684\u8d44\u4ea7\u4ee5\u53ca\u627f\u62c5\u7684\u5173\u952e\u98ce\u9669\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u91cd\u7ec4\u4ea4\u6613\uff1a\u6709\u5173\u7eb3\u7a0e\u671f\u95f4\u53d1\u751f\u7684\u5408\u5e76\u3001\u6536\u8d2d\u3001\u5206\u7acb\u6216\u4e1a\u52a1\u804c\u80fd\u8f6c\u79fb\u7684\u4fe1\u606f\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_san_vo_hinh_cua_Tap_doan_da_quoc_gia\"><\/span><b>\u8de8\u56fd\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;\">\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u4e2d\uff0c\u65e0\u5f62\u8d44\u4ea7\u59cb\u7ec8\u662f\u654f\u611f\u9886\u57df\uff0c\u4e14\u7531\u4e8e\u5229\u6da6\u5f88\u5bb9\u6613\u5728\u4e0d\u540c\u7a0e\u7387\u7684\u56fd\u5bb6\u4e4b\u95f4\u8f6c\u79fb\uff0c\u56e0\u6b64\u4e5f\u5bb9\u6613\u6210\u4e3a\u5ba1\u8ba1\u76ee\u6807\u3002\u4e3a\u4e86\u8bc1\u660e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6216\u6280\u672f\u8bb8\u53ef\u8d39\u7684\u5408\u6cd5\u6027\uff0c\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0cMasterFile\u8981\u6c42\u4f01\u4e1a\u5bf9\u4ee5\u4e0b\u6cd5\u5f8b\u548c\u5b9e\u8df5\u65b9\u9762\u63d0\u4f9b\u6781\u5176\u900f\u660e\u7684\u89e3\u91ca\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6982\u8ff0\u96c6\u56e2\u5728\u5f00\u53d1\u3001\u62e5\u6709\u3001\u7ef4\u62a4\u548c\u5229\u7528\u65e0\u5f62\u8d44\u4ea7\u65b9\u9762\u7684\u6218\u7565\uff08\u5305\u62ec\u5173\u952e\u7814\u53d1\u8bbe\u65bd\u7684\u6240\u5728\u5730\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u6e05\u5355\u5305\u62ec\u5bf9\u786e\u5b9a\u96c6\u56e2\u53ca\u5176\u6cd5\u5b9a\u6240\u6709\u8005\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5177\u6709\u91cd\u5927\u5f71\u54cd\u7684\u65e0\u5f62\u8d44\u4ea7\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u65e0\u5f62\u8d44\u4ea7\u76f8\u5173\u7684\u5185\u90e8\u534f\u8bae\u6e05\u5355\uff08\u4f8b\u5982\uff0c\u6280\u672f\u8f6c\u8ba9\u5408\u540c\u3001\u6210\u672c\u5206\u644a\u534f\u8bae\u3001\u7248\u6743\u534f\u8bae\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63cf\u8ff0\u8be5\u96c6\u56e2\u7814\u53d1\u6d3b\u52a8\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoat_dong_tai_chinh_noi_bo_cua_Tap_doan_da_quoc_gia\"><\/span><b>\u8de8\u56fd\u516c\u53f8\u7684\u5185\u90e8\u8d22\u52a1\u8fd0\u4f5c<\/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\u5982\u540c\u7ef4\u7cfb\u6574\u4e2a\u4f01\u4e1a\u4f53\u7cfb\u7684\u8840\u6db2\uff0c\u4f46\u540c\u65f6\u4e5f\u662f\u5bb9\u6613\u4ea7\u751f\u4e0e\u8fc7\u9ad8\u5229\u606f\u652f\u51fa\u76f8\u5173\u7684\u7a0e\u52a1\u98ce\u9669\u7684\u6e90\u5934\u3002\u672c\u8282\u8981\u6c42\u4f01\u4e1a\u5168\u9762\u6982\u8ff0\u5176\u8d44\u672c\u878d\u8d44\u7b56\u7565\u4ee5\u53ca\u5982\u4f55\u901a\u8fc7\u4ee5\u4e0b\u65b9\u5f0f\u7ba1\u7406\u5185\u90e8\u73b0\u91d1\u6d41\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63cf\u8ff0\u8be5\u516c\u53f8\u5982\u4f55\u7b79\u96c6\u8d44\u91d1\u5e76\u4e3a\u5176\u6210\u5458\u516c\u53f8\u63d0\u4f9b\u878d\u8d44\uff08\u5305\u62ec\u6709\u5173\u96c6\u4e2d\u5f0f\u8d22\u52a1\u534f\u8c03\u4e2d\u5fc3\u7684\u4fe1\u606f\uff0c\u5982\u6709\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u4efd\u91cd\u8981\u7684\u5185\u90e8\u501f\u8d37\u4ea4\u6613\u6e05\u5355\uff0c\u5305\u62ec\u6709\u5173\u8d37\u6b3e\u4eba\u3001\u501f\u6b3e\u4eba\u3001\u5229\u7387\u548c\u8d37\u6b3e\u6761\u6b3e\u7684\u4fe1\u606f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63cf\u8ff0\u96c6\u56e2\u5173\u8054\u65b9\u4e4b\u95f4\u91d1\u878d\u534f\u8bae\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_va_nghia_vu_thue\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u548c\u7a0e\u52a1\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u53f8\u548c\u4f01\u4e1a\u5fc5\u987b\u5411\u76f8\u5173\u76d1\u7ba1\u673a\u6784\u8bc1\u660e\u5176\u5728\u56fd\u9645\u8303\u56f4\u5185\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u7684\u5b8c\u6574\u6027\u548c\u5408\u89c4\u6027\u3002\u6700\u540e\u8fd9\u90e8\u5206\u4fe1\u606f\u65e8\u5728\u901a\u8fc7\u8981\u6c42\u4f01\u4e1a\u9644\u4e0a\u5173\u952e\u7684\u8d22\u52a1\u548c\u6cd5\u5f8b\u6587\u4ef6\u6765\u6838\u5b9e\u6570\u636e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8de8\u56fd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7684\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff0c\u5176\u7eb3\u7a0e\u671f\u4e0e\u8d8a\u5357\u7eb3\u7a0e\u4eba\u7684\u7eb3\u7a0e\u671f\u76f8\u540c\u6216\u65e9\u4e8e\u8d8a\u5357\u7eb3\u7a0e\u4eba\u7684\u7eb3\u7a0e\u671f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u4e0e\u5404\u56fd\u7a0e\u52a1\u673a\u5173\u7b7e\u8ba2\u7684\u6240\u6709\u5355\u8fb9\u3001\u53cc\u8fb9\u6216\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u7684\u6e05\u5355\u548c\u7b80\u8981\u8bf4\u660e\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_lap_va_luu_tru_Master_File_theo_Nghi_dinh_132_doanh_nghiep_can_nho\"><\/span><b>\u4f01\u4e1a\u9700\u8981\u8bb0\u4f4f\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u521b\u5efa\u548c\u5b58\u50a8\u4e3b\u6587\u4ef6\u7684\u65f6\u95f4\u6846\u67b6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4290\" aria-describedby=\"caption-attachment-4290\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4290\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132.jpg\" alt=\"Th\u1eddi gian l\u1eadp v\u00e0 l\u01b0u tr\u1eef Master File theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4290\" class=\"wp-caption-text\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u521b\u5efa\u548c\u5b58\u50a8\u4e3b\u6587\u4ef6\u7684\u65f6\u9650<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e25\u683c\u9075\u5b88\u6587\u4ef6\u51c6\u5907\u548c\u5f52\u6863\u7684\u622a\u6b62\u65e5\u671f\u5bf9\u4e8e\u907f\u514d\u56e0\u8fdd\u53cd\u7a0e\u52a1\u7a0b\u5e8f\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\u81f3\u5173\u91cd\u8981\u3002\u4f01\u4e1a\u9700\u8981\u7262\u8bb0\u4ee5\u4e0b\u4e24\u4e2a\u7279\u522b\u91cd\u8981\u7684\u622a\u6b62\u65e5\u671f\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_lap_va_san_sang_ho_so_luu_tru\"><\/span><b>\u521b\u5efa\u548c\u51c6\u5907\u6863\u6848\u8bb0\u5f55\u7684\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;\">\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e (CIT) \u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u524d\u51c6\u5907\u597d\u3001\u5b8c\u6210\u5e76\u5b58\u50a8\u4e3b\u6587\u4ef6\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57fa\u4e8e <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e\u65e5\u5386\u5e74\u6216\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\uff08\u901a\u5e38\u4e3a 90 \u5929\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u65e0\u9700\u5728\u5e74\u5ea6\u7a0e\u52a1\u7ed3\u7b97\u671f\u95f4\u81ea\u52a8\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u5168\u7403\u7a0e\u52a1\u7533\u62a5\u8868\uff1b\u4ed6\u4eec\u53ea\u6709\u4e49\u52a1\u5728\u603b\u90e8\u5907\u6709\u8fd9\u4e9b\u7533\u62a5\u8868\uff0c\u4ee5\u4fbf\u5728\u88ab\u8981\u6c42\u65f6\u8fdb\u884c\u68c0\u67e5\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_xuat_trinh_ho_so_khi_co_quyet_dinh_thanh_tra\"><\/span><b>\u68c0\u67e5\u51b3\u5b9a\u4f5c\u51fa\u540e\u63d0\u4ea4\u6587\u4ef6\u7684\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;\">\u5f53\u7a0e\u52a1\u673a\u5173\u5ba3\u5e03\u51b3\u5b9a\u5bf9\u67d0\u4f01\u4e1a\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u8fdb\u884c\u5ba1\u8ba1\u548c\u68c0\u67e5\u65f6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u63d0\u4ea4\u671f\u9650\u4e0d\u5f97\u8d85\u8fc7\u81ea\u68c0\u67e5\u7ec4\u6536\u5230\u6587\u4ef6\u8bf7\u6c42\u4e4b\u65e5\u8d77 15 \u4e2a\u5de5\u4f5c\u65e5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5982\u6709\u6b63\u5f53\u7406\u7531\uff0c\u53ef\u7533\u8bf7\u5ef6\u957f\u63d0\u4ea4\u6587\u4ef6\u7684\u622a\u6b62\u65e5\u671f\u3002\u5ef6\u671f\u4ec5\u53ef\u83b7\u6279\u51c6\u4e00\u6b21\uff0c\u6700\u957f\u53ef\u5ef6\u957f15\u4e2a\u5de5\u4f5c\u65e5\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_khi_khong_chuan_bi_Master_File_theo_Nghi_dinh_132_dung_han\"><\/span><b>\u672a\u6309\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u53ca\u65f6\u7f16\u5236\u4e3b\u6587\u4ef6\u7684\u5904\u7f5a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4289\" aria-describedby=\"caption-attachment-4289\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4289\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han.jpg\" alt=\"Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t khi kh\u00f4ng chu\u1ea9n b\u1ecb Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u00fang h\u1ea1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4289\" class=\"wp-caption-text\">\u672a\u6309\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u53ca\u65f6\u7f16\u5236\u4e3b\u6587\u4ef6\u7684\u5904\u7f5a\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672a\u80fd\u51c6\u5907\u6216\u63d0\u4ea4\u7b26\u5408\u8d28\u91cf\u6807\u51c6\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u53ef\u80fd\u7ed9\u4f01\u4e1a\u5e26\u6765\u6781\u5176\u4e25\u91cd\u7684\u7ecf\u6d4e\u540e\u679c\u3002\u76ee\u524d\u7684\u5904\u7f5a\u975e\u5e38\u4e25\u5389\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_hanh_chinh_ve_thu_tuc_thue\"><\/span><b>\u5bf9\u8fdd\u53cd\u7a0e\u52a1\u7a0b\u5e8f\u7684\u884c\u4e3a\u5904\u4ee5\u884c\u653f\u5904\u7f5a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5bf9\u4e0e\u7a0e\u52a1\u548c\u53d1\u7968\u76f8\u5173\u7684\u8fdd\u89c4\u884c\u4e3a\u8fdb\u884c\u884c\u653f\u5904\u7f5a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u80fd\u521b\u5efa\u6216\u7ef4\u62a4\u8bb0\u5f55 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">\u5b9a\u4ef7\u6587\u4ef6<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6216\u8005\uff0c\u903e\u671f\u63d0\u4ea4\u53ef\u80fd\u4f1a\u5bfc\u81f4\u884c\u653f\u5904\u7f5a\uff0c\u6bcf\u6b21\u7a0b\u5e8f\u8fdd\u89c4\u7f5a\u6b3e\u91d1\u989d\u4e3a 800 \u4e07\u81f3 1500 \u4e07\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_bi_an_dinh_thue\"><\/span><b>\u88ab\u5f81\u7a0e\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4efb\u4f55\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u662f\u6700\u5371\u9669\u7684\u98ce\u9669\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c20\u6761\u89c4\u5b9a\uff1a\u5728\u4e0b\u5217\u60c5\u51b5\u4e0b\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u786e\u5b9a\u7eb3\u7a0e\u4eba\u5e94\u7f34\u7eb3\u7684\u7a0e\u6b3e\u91d1\u989d\uff08\u5305\u62ec\u786e\u5b9a\u6536\u5165\u3001\u652f\u51fa\u3001\u6bdb\u5229\u7387\u6216\u51c0\u5229\u7387\uff09\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u672a\u5728\u7a0e\u52a1\u673a\u5173\u89c4\u5b9a\u7684\u671f\u9650\u5185\u63d0\u4ea4\u672c\u5730\u6863\u6848\u548c\u4e3b\u6863\u6848\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5982\u679c\u5728\u6587\u4ef6\u4e2d\u63d0\u4f9b\u4e0d\u5b8c\u6574\u6216\u4e0d\u771f\u5b9e\u7684\u4fe1\u606f\uff0c\u6216\u8005\u4f7f\u7528\u4e0d\u53ef\u9760\u7684\u6bd4\u8f83\u6570\u636e\uff0c\u53ef\u80fd\u65e0\u6cd5\u8bc1\u660e\u4ea4\u6613\u4ef7\u683c\u7684\u5ba2\u89c2\u6027\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u9700\u8981\u8fdb\u884c\u7a0e\u52a1\u8bc4\u4f30\u65f6\uff0c\u7a0e\u52a1\u673a\u5173\u4f1a\u5229\u7528\u5176\u5185\u90e8\u7a0e\u52a1\u6570\u636e\u5e93\uff08\u5176\u4e2d\u5305\u542b\u5229\u6da6\u7387\u8f83\u9ad8\u7684\u7c7b\u4f3c\u4f01\u4e1a\u7684\u4fe1\u606f\uff09\u6765\u786e\u5b9a\u4f01\u4e1a\u7684\u7a0e\u7387\u3002\u8fd9\u901a\u5e38\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u9700\u8981\u8865\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u5e76\u652f\u4ed8\u6ede\u7eb3\u91d1\uff0c\u6ede\u7eb3\u91d1\u7684\u8ba1\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e = \u5e94\u6536\u7a0e\u6b3e x 0.03% x \u903e\u671f\u4ed8\u6b3e\u5929\u6570<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_giai_phap_toi_uu_chi_phi_tuan_thu_cho_doanh_nghiep\"><\/span><b>\u7ed3\u8bba\u53ca\u4f01\u4e1a\u5408\u89c4\u6210\u672c\u7684\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u7f16\u5236\u548c\u5b8c\u5584\u4e3b\u6587\u4ef6\u5e76\u975e\u4ec5\u4ec5\u662f\u4f1a\u8ba1\u90e8\u95e8\u53ef\u4ee5\u5b8c\u5168\u8d1f\u8d23\u7684\u884c\u653f\u7a0b\u5e8f\uff0c\u800c\u662f\u9700\u8981\u516c\u53f8\u8d8a\u5357\u9886\u5bfc\u5c42\u4e0e\u5168\u7403\u516c\u53f8\u7a0e\u52a1\u7ba1\u7406\u90e8\u95e8\u4e4b\u95f4\u7684\u6218\u7565\u534f\u8c03\u3002\u4ece\u8d22\u653f\u5e74\u5ea6\u4f0a\u59cb\u5c31\u79ef\u6781\u4e3b\u52a8\u5730\u5efa\u7acb\u51c6\u786e\u7684\u6587\u6863\u662f\u63a7\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u98ce\u9669\u548c\u4fdd\u969c\u516c\u53f8\u73b0\u91d1\u6d41\u7684\u6700\u4f73\u65b9\u6cd5\u3002.<\/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\u3001\u7ffb\u8bd1\u4e13\u4e1a\u6587\u4ef6\u6216\u9700\u8981\u5ba1\u67e5\u4e3b\u6587\u4ef6\u548c\u672c\u5730\u6587\u4ef6\u4e4b\u95f4\u5dee\u5f02\u7684\u98ce\u9669\u65b9\u9762\u9047\u5230\u56f0\u96be\uff0c\u90a3\u4e48\u5efa\u8bae\u54a8\u8be2\u4e13\u4e1a\u4eba\u58eb\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;\"> \u53ca\u65f6\u5411\u8be5\u9886\u57df\u7684\u4e13\u4e1a\u548c\u7ecf\u9a8c\u4e30\u5bcc\u7684\u7ec4\u7ec7\u5bfb\u6c42\u652f\u6301\uff0c\u4f8b\u5982 MAN \u2013 Master Accountant Network\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;\"> \u9700\u8981\u4e13\u5bb6\u5efa\u8bae\u548c\u652f\u6301\u5417\uff1f<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \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 Vi\u1ec7t Nam ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 ho\u1ea1t \u0111\u1ed9ng thanh tra chuy\u1ec3n gi\u00e1 (transfer pricing), vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u00e0i to\u00e1n s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4293,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4288","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\/4288","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=4288"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4288\/revisions"}],"predecessor-version":[{"id":4294,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4288\/revisions\/4294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4293"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}