{"id":4732,"date":"2026-07-23T16:04:39","date_gmt":"2026-07-23T09:04:39","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4732"},"modified":"2026-07-23T16:04:39","modified_gmt":"2026-07-23T09:04:39","slug":"doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/","title":{"rendered":"\u6839\u636e\u7b2c95\u53f7\u901a\u77e5\u7684\u89c4\u5b9a\uff0c\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u9002\u7528\u7684\u5bf9\u8c61\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u53d7\u76ca\u5bf9\u8c61\u662f\u8c01\uff1f\u786e\u5b9a\u53d7\u76ca\u8d44\u683c\u7684\u6807\u51c6\u662f\u4ec0\u4e48\uff1f\u8fd9\u662f\u4efb\u4f55\u62e5\u6709\u6d77\u5916\u6536\u5165\u6216\u6d89\u53ca\u8de8\u5883\u5173\u8054\u4ea4\u6613\u7684\u4e2a\u4eba\u5728\u8003\u8651\u7a0e\u6536\u4f18\u60e0\u4e4b\u524d\u9996\u5148\u9700\u8981\u56de\u7b54\u7684\u95ee\u9898\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-95-2026-tt-btc-huong-dan-hiep-dinh-tranh-danh-thue-hai-lan-va-ngan-ngua-tron-thue-439970-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">\u901a\u51fd 95\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6839\u636e\u8d22\u653f\u90e8\u4e8e2026\u5e747\u67081\u65e5\u53d1\u5e03\u7684\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\uff0c\u5e76\u975e\u6240\u6709\u5883\u5916\u6536\u5165\u5747\u81ea\u52a8\u7b26\u5408\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u9002\u7528\u6761\u4ef6\u3002\u6240\u6709\u4f18\u60e0\u653f\u7b56\u53d6\u51b3\u4e8e\u60a8\u662f\u5426\u7b26\u5408\u6cd5\u5b9a\u201c\u5c45\u6c11\u201d\u8eab\u4efd\u3002\u5728\u6b64\u9636\u6bb5\u7684\u9519\u8bef\u8ba4\u5b9a\u53ef\u80fd\u5bfc\u81f4\u5b8c\u5168\u4e27\u5931\u7a0e\u6536\u4f18\u60e0\uff0c\u751a\u81f3\u9762\u4e34\u540c\u4e00\u6536\u5165\u88ab\u53cc\u91cd\u5f81\u7a0e\u7684\u98ce\u9669\u3002\u672c\u6587\u5168\u9762\u51c6\u786e\u5730\u603b\u7ed3\u4e86\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u4e2d\u5173\u4e8e\u4f01\u4e1a\u9002\u7528\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u6700\u65b0\u89c4\u5b9a\uff0c\u5e2e\u52a9\u60a8\u81ea\u4fe1\u5730\u8bc4\u4f30\u60a8\u6216\u60a8\u4f01\u4e1a\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Hiep_dinh_tranh_danh_thue_hai_lan_la_gi_va_ap_dung_cho_ai\" >\u4ec0\u4e48\u662f\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff1f\u5b83\u9002\u7528\u4e8e\u54ea\u4e9b\u5bf9\u8c61\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\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doi_tuong_ap_dung_Hiep_dinh_tranh_danh_thue_hai_lan_theo_quy_dinh_moi_nhat\" >\u6839\u636e\u6700\u65b0\u89c4\u5b9a\uff0c\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u9002\u7528\u7684\u5bf9\u8c61\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doi_tuong_cu_tru_cua_Ben_ky_ket\" >\u7f14\u7ea6\u4e00\u65b9\u7684\u5c45\u6c11<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doi_tuong_cu_tru_cua_Viet_Nam\" >\u8d8a\u5357\u5c45\u6c11<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Cach_xac_dinh_doi_tuong_ap_dung_Hiep_dinh_tranh_danh_thue_hai_lan_khi_song_trung_cu_tru\" >\u5f53\u5b58\u5728\u53cc\u91cd\u5c45\u4f4f\u5730\u65f6\uff0c\u5982\u4f55\u786e\u5b9a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u9002\u7528\u5bf9\u8c61\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doi_voi_ca_nhan_Nguyen_tac_xac_dinh_tuan_tu\" >\u5bf9\u4e8e\u4e2a\u4eba\u800c\u8a00\uff1a\u987a\u5e8f\u51b3\u5b9a\u539f\u5219<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doi_voi_to_chuc_doanh_nghiep\" >\u5bf9\u4e8e\u7ec4\u7ec7\u548c\u4f01\u4e1a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_can_nam_ro_doi_tuong_ap_dung\" >\u4e3a\u4ec0\u4e48\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u76f8\u5173\u65b9\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Cau_hoi_thuong_gap_ve_doi_tuong_ap_dung_Hiep_dinh_danh_thue_hai_lan\" >\u5173\u4e8e\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u9002\u7528\u8303\u56f4\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Ca_nhan_co_quoc_tich_nuoc_ngoai_nhung_sinh_song_lau_dai_tai_Viet_Nam_co_thuoc_doi_tuong_ap_dung_Hiep_dinh_thue_khong\" >\u62e5\u6709\u5916\u56fd\u56fd\u7c4d\u4f46\u957f\u671f\u5c45\u4f4f\u5728\u8d8a\u5357\u7684\u4e2a\u4eba\u662f\u5426\u53d7\u8be5\u7a0e\u6536\u534f\u5b9a\u7ea6\u675f\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doanh_nghiep_co_tru_so_dang_ky_o_nuoc_ngoai_nhung_ban_lanh_dao_hop_va_ra_quyet_dinh_tai_Viet_Nam_thi_co_duoc_coi_la_doi_tuong_cu_tru_Viet_Nam_khong\" >\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u7684\u6ce8\u518c\u529e\u4e8b\u5904\u5728\u56fd\u5916\uff0c\u4f46\u5176\u7ba1\u7406\u5c42\u5728\u8d8a\u5357\u5f00\u4f1a\u548c\u505a\u51b3\u5b9a\uff0c\u5b83\u80fd\u5426\u88ab\u89c6\u4e3a\u8d8a\u5357\u5c45\u6c11\uff1f\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Neu_doanh_nghiep_bi_xac_dinh_la_doi_tuong_cu_tru_cua_ca_hai_nuoc_va_Viet_Nam_voi_Ben_ky_ket_khong_dat_duoc_thoa_thuan_thi_sao\" >\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u88ab\u8ba4\u5b9a\u4e3a\u4e24\u56fd\u5c45\u6c11\uff0c\u800c\u8d8a\u5357\u548c\u7f14\u7ea6\u65b9\u672a\u80fd\u8fbe\u6210\u534f\u8bae\uff0c\u4f1a\u53d1\u751f\u4ec0\u4e48\u60c5\u51b5\uff1f<\/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\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doi_tuong_chi_chiu_thue_tren_thu_nhap_phat_sinh_tai_mot_nuoc_co_duoc_coi_la_doi_tuong_cu_tru_theo_Hiep_dinh_thue_khong\" >\u6839\u636e\u7a0e\u6536\u534f\u5b9a\uff0c\u4ec5\u5bf9\u5728\u4e00\u4e2a\u56fd\u5bb6\u83b7\u5f97\u7684\u6536\u5165\u5f81\u7a0e\u7684\u4e2a\u4eba\u662f\u5426\u53ef\u4ee5\u88ab\u89c6\u4e3a\u7a0e\u6536\u5c45\u6c11\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Viec_xac_dinh_sai_doi_tuong_ap_dung_Hiep_dinh_thue_anh_huong_the_nao_den_ho_so_APA_cua_doanh_nghiep_co_giao_dich_lien_ket\" >\u5982\u679c\u9519\u8bef\u8bc6\u522b\u7a0e\u52a1\u534f\u8bae\u7684\u9002\u7528\u65b9\uff0c\u4f1a\u5bf9\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u516c\u53f8\u63d0\u4ea4\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA) \u7533\u8bf7\u4ea7\u751f\u4ec0\u4e48\u5f71\u54cd\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hiep_dinh_tranh_danh_thue_hai_lan_la_gi_va_ap_dung_cho_ai\"><\/span><b>\u4ec0\u4e48\u662f\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff1f\u5b83\u9002\u7528\u4e8e\u54ea\u4e9b\u5bf9\u8c61\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08\u901a\u5e38\u7b80\u79f0\u4e3a\u7a0e\u6536\u534f\u5b9a\uff09\u662f\u8d8a\u5357\u4e0e\u53e6\u4e00\u4e2a\u56fd\u5bb6\u6216\u5730\u533a\u4e4b\u95f4\u7684\u53cc\u8fb9\u534f\u5b9a\uff0c\u65e8\u5728\u9632\u6b62\u6536\u5165\u6216\u8d44\u4ea7\u5728\u4e24\u56fd\u540c\u65f6\u88ab\u5f81\u7a0e\uff0c\u5e76\u9632\u6b62\u5229\u7528\u5404\u56fd\u6cd5\u5f8b\u5dee\u5f02\u8fdb\u884c\u9003\u7a0e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u4e0d\u4ec5\u5bf9\u7a0e\u6536\u534f\u5b9a\u7684\u9002\u7528\u63d0\u4f9b\u4e86\u6307\u5bfc\uff0c\u800c\u4e14\u8fd8\u89c4\u5b9a\u4e86\u4e24\u4e2a\u5bc6\u5207\u76f8\u5173\u7684\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;\">\u8d8a\u5357\u4e3b\u7ba1\u5f53\u5c40\u4e0e\u7f14\u7ea6\u65b9\u4e4b\u95f4\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09\u5b9e\u65bd\u7ec6\u5219\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u4e2d\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u673a\u5236\u5e94\u7528\u6307\u5357\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u822c\u6765\u8bf4\uff0c\u53cc\u91cd\u5f81\u7a0e\u907f\u514d\u534f\u5b9a\u7684\u9002\u7528\u5bf9\u8c61\u662f\u6307\u8d8a\u5357\u5c45\u6c11\u3001\u7f14\u7ea6\u65b9\u5c45\u6c11\uff0c\u6216\u540c\u65f6\u5177\u6709\u8d8a\u5357\u548c\u7f14\u7ea6\u65b9\u53cc\u91cd\u5c45\u6c11\u8eab\u4efd\u7684\u4eba\u58eb\u3002\u6362\u8a00\u4e4b\uff0c\u201c\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u201d\u662f\u5224\u65ad\u4e2a\u4eba\u6216\u7ec4\u7ec7\u662f\u5426\u53d7\u8be5\u7a0e\u6536\u534f\u5b9a\u7ea6\u675f\u7684\u5173\u952e\uff0c\u800c\u975e\u4ec5\u4ec5\u4f9d\u636e\u56fd\u7c4d\u6216\u6536\u5165\u6765\u6e90\u5730\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_Hiep_dinh_tranh_danh_thue_hai_lan_theo_quy_dinh_moi_nhat\"><\/span><b>\u6839\u636e\u6700\u65b0\u89c4\u5b9a\uff0c\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u9002\u7528\u7684\u5bf9\u8c61\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4733\" aria-describedby=\"caption-attachment-4733\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4733\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-theo-Thong-tu-95.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n theo Th\u00f4ng t\u01b0 95\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-theo-Thong-tu-95.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-theo-Thong-tu-95-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-theo-Thong-tu-95-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-theo-Thong-tu-95-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-theo-Thong-tu-95-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4733\" class=\"wp-caption-text\">\u6839\u636e\u7b2c95\u53f7\u901a\u77e5\u7684\u89c4\u5b9a\uff0c\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u9002\u7528\u7684\u5bf9\u8c61\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u51c6\u786e\u786e\u5b9a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u9002\u7528\u5bf9\u8c61\uff0c\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u77e5\u660e\u786e\u5730\u5c06\u5b83\u4eec\u5206\u4e3a\u4e24\u7c7b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f14\u7ea6\u4e00\u65b9\u7684\u5c45\u6c11<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u5c45\u6c11\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_cu_tru_cua_Ben_ky_ket\"><\/span><b>\u7f14\u7ea6\u4e00\u65b9\u7684\u5c45\u6c11<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u7f14\u7ea6\u65b9\u7684\u5c45\u6c11\u5305\u62ec\u6839\u636e\u8be5\u7f14\u7ea6\u65b9\u7684\u6cd5\u5f8b\u5728\u8be5\u7f14\u7ea6\u65b9\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4eba\uff0c\u5e76\u4e14\u7b26\u5408\u4e0b\u5217\u4e24\u4e2a\u6761\u4ef6\u4e4b\u4e00\u7684\u4eba\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7f14\u7ea6\u65b9\u5883\u5185\u62e5\u6709\u623f\u5c4b\u6216\u4f4f\u6240\u7684\u4e2a\u4eba\uff0c\u6216\u7b26\u5408\u7c7b\u4f3c\u6761\u4ef6\u7684\u4e2a\u4eba\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u6307\u7684\u662f\u516c\u53f8\u6216\u7531\u591a\u4e2a\u4e2a\u4eba\u3001\u516c\u53f8\u6216\u5176\u4ed6\u5b9e\u4f53\u7ec4\u6210\u7684\u4efb\u4f55\u7ec4\u7ec7\uff0c\u5176\u7ecf\u8425\u5730\u70b9\u3001\u6ce8\u518c\u529e\u4e8b\u5904\u6216\u6ce8\u518c\u5730\u4f4d\u4e8e\u8be5\u7f14\u7ea6\u65b9\u5883\u5185\uff0c\u6216\u8005\u5bf9\u4e8e\u7ec4\u7ec7\u800c\u8a00\uff0c\u7b26\u5408\u7c7b\u4f3c\u6807\u51c6\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u5728\u7a0e\u6536\u534f\u5b9a\u6709\u6b64\u89c4\u5b9a\u7684\u60c5\u51b5\u4e0b\uff0c\u7f14\u7ea6\u65b9\u7684\u56fd\u5bb6\u3001\u5730\u65b9\u653f\u5e9c\u6216\u5730\u65b9\u5f53\u5c40\u4e5f\u5e94\u88ab\u89c6\u4e3a\u7f14\u7ea6\u65b9\u7684\u5c45\u6c11\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6709\u4e00\u70b9\u9700\u8981\u7279\u522b\u6ce8\u610f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u5177\u4f53\u7684\u7a0e\u6536\u534f\u5b9a\uff0c\u7f14\u7ea6\u65b9\u5c45\u6c11\u7684\u5b9a\u4e49\u53ef\u80fd\u4e0d\u5305\u62ec\u90a3\u4e9b\u4ec5\u56e0\u5176\u6536\u5165\u6765\u6e90\u4e8e\u8be5\u7f14\u7ea6\u65b9\u5883\u5185\u7684\u6765\u6e90\u6216\u8d44\u4ea7\u800c\u5e94\u7eb3\u7a0e\u7684\u4e2a\u4eba\u6216\u7ec4\u7ec7\u3002\u6b64\u9879\u89c4\u5b9a\u65e8\u5728\u6392\u9664\u4e2a\u4eba\u6216\u7ec4\u7ec7\u53ef\u80fd\u5728\u67d0\u4e00\u56fd\u5bb6\u8d1f\u6709\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4f46\u5b9e\u9645\u4e0a\u4e0e\u8be5\u56fd\u5e76\u65e0\u6c38\u4e45\u5c45\u6c11\u5173\u7cfb\u7684\u60c5\u51b5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_cu_tru_cua_Viet_Nam\"><\/span><b>\u8d8a\u5357\u5c45\u6c11<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u7f14\u7ea6\u65b9\u5c45\u6c11\u7c7b\u522b\u76f8\u5bf9\u5e94\uff0c\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u4e5f\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\u660e\u786e\u754c\u5b9a\u4e86\u8d8a\u5357\u5c45\u6c11\u7c7b\u522b\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;\">\u5c45\u4f4f\u5728\u7b26\u5408\u76f8\u5173\u89c4\u5b9a\u7684\u4e2a\u4eba <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-253-2026-nd-cp-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan-chi-tiet-439303-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8be6\u7ec6\u8bf4\u660e\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u67d0\u4e9b\u6761\u6b3e\u7684\u89c4\u7ae0\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u4ee5\u53ca\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\u6ce8\u518c\u6210\u7acb\u7684\u4efb\u4f55\u7531\u591a\u4e2a\u4e2a\u4eba\u3001\u516c\u53f8\u6216\u5176\u4ed6\u5b9e\u4f53\u7ec4\u6210\u7684\u7ec4\u7ec7\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7a0e\u6536\u534f\u5b9a\u6709\u89c4\u5b9a\u7684\u60c5\u51b5\u4e0b\uff0c\u7531\u8d8a\u5357\u56fd\u5bb6\u6216\u5730\u65b9\u5f53\u5c40\u7ba1\u8f96\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u7f14\u7ea6\u65b9\u7684\u5c45\u6c11\u4e3b\u4f53\u7c7b\u4f3c\uff0c\u6839\u636e\u5177\u4f53\u7684\u7a0e\u6536\u534f\u5b9a\uff0c\u8d8a\u5357\u7684\u5c45\u6c11\u4e3b\u4f53\u4e0d\u5305\u62ec\u4ec5\u5c31\u6e90\u81ea\u8d8a\u5357\u7684\u6536\u5165\u6216\u8d44\u4ea7\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4eba\u5458\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5353\u8d8a\uff1a <\/b><span style=\"font-weight: 400;\">\u6839\u636e\u8d8a\u5357\u56fd\u5185\u6cd5\uff0c\u8d8a\u5357\u5c45\u6c11\u82e5\u8981\u88ab\u6b63\u5f0f\u8ba4\u5b9a\u4e3a\u7a0e\u6536\u534f\u5b9a\u4e0b\u7684\u5c45\u6c11\uff0c\u8fd8\u5fc5\u987b\u6ee1\u8db3\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c8\u6761\u7b2c2\u6b3e\u7b2ca.1\u9879\u548c\u7b2ca.2\u9879\u89c4\u5b9a\u7684\u9644\u52a0\u6761\u4ef6\u3002\u8fd9\u662f\u4e2a\u4eba\u548c\u4f01\u4e1a\u5728\u786e\u8ba4\u5176\u662f\u5426\u7b26\u5408\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u8d44\u683c\u4e4b\u524d\u9700\u8981\u4ed4\u7ec6\u5ba1\u67e5\u7684\u989d\u5916\u6838\u67e5\u6b65\u9aa4\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_doi_tuong_ap_dung_Hiep_dinh_tranh_danh_thue_hai_lan_khi_song_trung_cu_tru\"><\/span><b>\u5f53\u5b58\u5728\u53cc\u91cd\u5c45\u4f4f\u5730\u65f6\uff0c\u5982\u4f55\u786e\u5b9a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u9002\u7528\u5bf9\u8c61\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4734\" aria-describedby=\"caption-attachment-4734\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4734\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-khi-song-trung-cu-tru.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n khi song tr\u00f9ng c\u01b0 tr\u00fa\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-khi-song-trung-cu-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-khi-song-trung-cu-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-khi-song-trung-cu-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-khi-song-trung-cu-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-khi-song-trung-cu-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4734\" class=\"wp-caption-text\">\u5f53\u5b58\u5728\u53cc\u91cd\u5c45\u4f4f\u5730\u65f6\uff0c\u5982\u4f55\u786e\u5b9a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u9002\u7528\u5bf9\u8c61\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u4e2a\u4eba\u6216\u7ec4\u7ec7\u540c\u65f6\u88ab\u8ba4\u5b9a\u4e3a\u8d8a\u5357\u5c45\u6c11\u548c\u7f14\u7ea6\u56fd\u5c45\u6c11\u7684\u60c5\u51b5\u5e76\u4e0d\u5c11\u89c1\u3002\u8fd9\u662f\u6700\u590d\u6742\u7684\u60c5\u51b5\uff0c\u9700\u8981\u9002\u7528\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u4e2d\u8be6\u8ff0\u7684\u5173\u4e8e\u6d88\u9664\u91cd\u590d\u5c45\u4f4f\u5730\u8ba4\u5b9a\u7684\u6807\u51c6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_Nguyen_tac_xac_dinh_tuan_tu\"><\/span><b>\u5bf9\u4e8e\u4e2a\u4eba\u800c\u8a00\uff1a\u987a\u5e8f\u51b3\u5b9a\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5b58\u5728\u91cd\u590d\u5c45\u4f4f\u5730\u7684\u60c5\u51b5\u4e0b\uff0c\u786e\u5b9a\u67d0\u4eba\u662f\u5426\u4e3a\u8d8a\u5357\u5c45\u6c11\uff0c\u5e94\u6309\u7167\u4ee5\u4e0b\u6807\u51c6\u4f9d\u6b21\u8fdb\u884c\uff1b\u53ea\u6709\u5f53\u7b2c\u4e00\u4e2a\u6807\u51c6\u65e0\u6548\u65f6\uff0c\u624d\u4f1a\u8003\u8651\u4e0b\u4e00\u4e2a\u6807\u51c6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u4eba\u5728\u8d8a\u5357\u62e5\u6709\u6c38\u4e45\u4f4f\u6240\uff08\u7531\u8be5\u4eba\u62e5\u6709\u3001\u79df\u8d41\u6216\u4f7f\u7528\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u4e2a\u4eba\u5728\u8d8a\u5357\u548c\u7f14\u7ea6\u65b9\u90fd\u6709\u6c38\u4e45\u4f4f\u6240\uff0c\u5219\u5e94\u8003\u8651\u8be5\u4eba\u5728\u8d8a\u5357\u7684\u7ecf\u6d4e\u8054\u7cfb\u662f\u5426\u66f4\u7d27\u5bc6\uff08\u4f8b\u5982\uff0c\u5c31\u4e1a\u3001\u8425\u4e1a\u573a\u6240\u3001\u4e2a\u4eba\u8d22\u4ea7\u7ba1\u7406\u6216\u5176\u4ed6\u7ecf\u6d4e\u8054\u7cfb\uff09\uff0c\u6216\u8005\u5728\u8d8a\u5357\u7684\u4e2a\u4eba\u8054\u7cfb\u662f\u5426\u66f4\u7d27\u5bc6\uff08\u4f8b\u5982\uff0c\u5bb6\u5ead\u5173\u7cfb\u3001\u793e\u4f1a\u5173\u7cfb\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u65e0\u6cd5\u786e\u5b9a\u7ecf\u6d4e\u6216\u4e2a\u4eba\u5173\u7cfb\u66f4\u5bc6\u5207\u7684\u5730\u65b9\uff0c\u6216\u8005\u4e2a\u4eba\u5728\u4e24\u56fd\u90fd\u6ca1\u6709\u6c38\u4e45\u4f4f\u6240\uff0c\u5219\u5c06\u8003\u8651\u8be5\u4e2a\u4eba\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u66f4\u5e38\u51fa\u73b0\u7684\u5730\u65b9\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u4e2a\u4eba\u7ecf\u5e38\u6216\u4e0d\u5b9a\u671f\u5730\u51fa\u73b0\u5728\u4e24\u56fd\uff0c\u4e14\u65e0\u6cd5\u533a\u5206\uff0c\u5219\u5e94\u8003\u8651\u5176\u56fd\u7c4d\uff1a\u5177\u6709\u8d8a\u5357\u56fd\u7c4d\u7684\u4eba\u5c06\u88ab\u8ba4\u5b9a\u4e3a\u8d8a\u5357\u5c45\u6c11\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u4e2a\u4eba\u540c\u65f6\u62e5\u6709\u8d8a\u5357\u56fd\u7c4d\u548c\u7f14\u7ea6\u65b9\u56fd\u7c4d\uff0c\u6216\u8005\u5728\u4e24\u56fd\u90fd\u662f\u65e0\u56fd\u7c4d\u4eba\u58eb\uff0c\u8d8a\u5357\u4e3b\u7ba1\u5f53\u5c40\u5e94\u5f53\u901a\u8fc7\u4e0e\u7f14\u7ea6\u65b9\u4e3b\u7ba1\u5f53\u5c40\u7684\u53cc\u8fb9\u534f\u8bae\u7a0b\u5e8f\u89e3\u51b3\u8be5\u4eba\u7684\u5c45\u7559\u8eab\u4efd\u95ee\u9898\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u53e6\u4e00\u4e2a\u9700\u8981\u6ce8\u610f\u7684\u5177\u4f53\u60c5\u51b5\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u6839\u636e\u8d8a\u5357\u548c\u7f14\u7ea6\u65b9\u7684\u6cd5\u5f8b\uff0c\u540c\u4e00\u7eb3\u7a0e\u5e74\u5ea6\u5185\uff0c\u67d0\u4eba\u540c\u65f6\u88ab\u8ba4\u5b9a\u4e3a\u4e24\u56fd\u5c45\u6c11\uff0c\u4f46\u4e24\u56fd\u5bf9\u7eb3\u7a0e\u5e74\u5ea6\u7684\u5b9a\u4e49\u4e0d\u540c\uff0c\u5219\u5728\u8be5\u7eb3\u7a0e\u5e74\u5ea6\u5185\uff0c\u5982\u679c\u8be5\u4eba\u4e3b\u8981\u5728\u8d8a\u5357\u5de5\u4f5c\u4e14\u60ef\u5e38\u5c45\u4f4f\u4e8e\u8d8a\u5357\uff0c\u5219\u8be5\u4eba\u88ab\u89c6\u4e3a\u8d8a\u5357\u5c45\u6c11\u3002\u4f46\u662f\uff0c\u7531\u4e8e\u4e24\u56fd\u5bf9\u7eb3\u7a0e\u5e74\u5ea6\u7684\u5b9a\u4e49\u4e0d\u540c\uff0c\u8d8a\u5357\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\u65f6\u7684\u671f\u95f4\u843d\u5728\u7f14\u7ea6\u65b9\u524d\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5185\uff0c\u5219\u51fa\u4e8e\u8d8a\u5357\u548c\u7f14\u7ea6\u65b9\u7684\u7a0e\u52a1\u7ed3\u7b97\u76ee\u7684\uff0c\u8be5\u4eba\u5c06\u88ab\u89c6\u4e3a\u7f14\u7ea6\u65b9\u5c45\u6c11\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_to_chuc_doanh_nghiep\"><\/span><b>\u5bf9\u4e8e\u7ec4\u7ec7\u548c\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e2a\u4eba\u4ee5\u5916\u7684\u5b9e\u4f53\uff0c\u6839\u636e\u5404\u9879\u5177\u4f53\u7a0e\u6536\u534f\u5b9a\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u4e00\u4e2a\u7ec4\u7ec7\u7b26\u5408\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\uff0c\u5219\u8be5\u7ec4\u7ec7\u5c06\u88ab\u8ba4\u5b9a\u4e3a\u8d8a\u5357\u5c45\u6c11\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u8bbe\u7acb\u6216\u6ce8\u518c\u7ecf\u8425\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u90e8\u4f4d\u4e8e\u8d8a\u5357\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u8bbe\u7acb\u5b9e\u4f53\u8fd0\u8425\u603b\u90e8\u3002\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\uff0c\u5b9e\u4f53\u8fd0\u8425\u603b\u90e8\u662f\u6307\u9ad8\u7ea7\u7ba1\u7406\u4eba\u5458\u6216\u4e1a\u52a1\u9886\u5bfc\u56e2\u961f\u4e3e\u884c\u4f1a\u8bae\u3001\u5ba1\u67e5\u3001\u8ba8\u8bba\u548c\u5236\u5b9a\u7ba1\u7406\u51b3\u7b56\u6216\u6709\u5173\u4e1a\u52a1\u751f\u4ea7\u548c\u8fd0\u8425\u7684\u51b3\u7b56\u7684\u573a\u6240\uff1b\u6216\u8005\u662f\u6307\u4fdd\u5b58\u4e1a\u52a1\u6700\u91cd\u8981\u7684\u4f1a\u8ba1\u8bb0\u5f55\u7684\u573a\u6240\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u4e2a\u7ec4\u7ec7\u662f\u5728\u4e24\u56fd\u65b0\u8bbe\u7acb\u6216\u6ce8\u518c\u7684\uff0c\u6216\u8005\u5176\u4e3b\u8981\u8425\u4e1a\u5730\u6216\u5b9e\u9645\u8fd0\u8425\u603b\u90e8\u4f4d\u4e8e\u4e24\u56fd\uff0c\u5219\u8d8a\u5357\u4e3b\u7ba1\u5f53\u5c40\u548c\u7f14\u7ea6\u65b9\u4e3b\u7ba1\u5f53\u5c40\u5e94\u901a\u8fc7\u53cc\u8fb9\u534f\u8bae\u7a0b\u5e8f\u5171\u540c\u786e\u5b9a\u8be5\u7ec4\u7ec7\u4ec5\u5728\u5176\u4e2d\u4e00\u4e2a\u56fd\u5bb6\u662f\u7a0e\u52a1\u5c45\u6c11\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u8d8a\u5357\u548c\u7f14\u7ea6\u65b9\u672a\u80fd\u8fbe\u6210\u4e00\u81f4\u610f\u89c1\uff0c\u5219\u5c31\u9002\u7528\u672c\u7a0e\u6536\u534f\u5b9a\u800c\u8a00\uff0c\u8be5\u7ec4\u7ec7\u5c06\u4e0d\u88ab\u89c6\u4e3a\u4efb\u4f55\u4e00\u65b9\u7684\u7a0e\u52a1\u5c45\u6c11\u3002\u8fd9\u662f\u4e00\u9879\u91cd\u8981\u7684\u6cd5\u5f8b\u540e\u679c\uff0c\u8de8\u56fd\u516c\u53f8\u9700\u8981\u7279\u522b\u6ce8\u610f\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_can_nam_ro_doi_tuong_ap_dung\"><\/span><b>\u4e3a\u4ec0\u4e48\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u76f8\u5173\u65b9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4735\" aria-describedby=\"caption-attachment-4735\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4735\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-can-nam-ro-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-can-nam-ro-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-can-nam-ro-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-can-nam-ro-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-can-nam-ro-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-can-nam-ro-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4735\" class=\"wp-caption-text\">\u4e3a\u4ec0\u4e48\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u9002\u7528\u8303\u56f4\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u6b63\u786e\u8bc6\u522b\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u9002\u7528\u8303\u56f4\u4e0d\u4ec5\u5177\u6709\u7406\u8bba\u610f\u4e49\uff0c\u800c\u4e14\u76f4\u63a5\u5f71\u54cd\u5b9e\u9645\u7684\u7a0e\u6536\u4f18\u60e0\u3002\u4f01\u4e1a\u53ea\u6709\u80fd\u591f\u8bc1\u660e\u5176\u7b26\u5408\u4e0a\u8ff0\u5c45\u6c11\u5b9e\u4f53\u7684\u6807\u51c6\uff0c\u624d\u80fd\u4eab\u53d7\u8be5\u7a0e\u6536\u534f\u5b9a\u9879\u4e0b\u7684\u4f18\u60e0\uff08\u4f8b\u5982\u80a1\u606f\u6536\u5165\u3001\u8d37\u6b3e\u5229\u606f\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6216\u8de8\u5883\u7ecf\u8425\u6d3b\u52a8\u5229\u6da6\u7684\u7a0e\u6536\u8c41\u514d\u6216\u51cf\u514d\uff09\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u786e\u5b9a\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u4e0e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u6307\u5bfc\u7684\u53e6\u5916\u4e24\u79cd\u673a\u5236\u5bc6\u5207\u76f8\u5173\uff1a\u53cc\u8fb9\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09\u548c\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u673a\u5236\u3002\u5bf9\u4e8e\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u5728\u51c6\u5907APA\u7533\u8bf7\u6216\u51fa\u73b0\u9700\u8981\u901a\u8fc7MAP\u89e3\u51b3\u7684\u4e89\u8bae\u65f6\uff0c\u5982\u679c\u4e00\u5f00\u59cb\u5c31\u9519\u8bef\u5730\u786e\u5b9a\u4e86\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\uff0c\u53ef\u80fd\u4f1a\u5f71\u54cd\u6574\u4e2a\u7533\u8bf7\u8fc7\u7a0b\uff0c\u5bfc\u81f4\u65f6\u95f4\u548c\u5408\u89c4\u6210\u672c\u65b9\u9762\u7684\u98ce\u9669\u3002\u5728\u8fd9\u79cd\u590d\u6742\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u5e94\u8003\u8651\u4f7f\u7528MAP\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5bf9\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8fdb\u884c\u5ba1\u67e5\uff0c\u540c\u65f6\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u98ce\u9669\u8fdb\u884c\u5168\u9762\u8bc4\u4f30\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53cd\u4e4b\uff0c\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u9519\u8bef\u5730\u8ba4\u4e3a\u81ea\u5df1\u53d7\u7a0e\u6536\u534f\u8bae\u7ea6\u675f\uff0c\u800c\u5b9e\u9645\u4e0a\u5b83\u5e76\u4e0d\u5b8c\u5168\u7b26\u5408\u8be5\u534f\u8bae\u7684\u6761\u4ef6\uff0c\u5219\u53ef\u80fd\u9762\u4e34\u7a0e\u52a1\u5ba1\u8ba1\u3001\u91cd\u65b0\u8bc4\u4f30\u7eb3\u7a0e\u4e49\u52a1\uff0c\u751a\u81f3\u5bf9\u540c\u4e00\u6536\u5165\u53cc\u91cd\u5f81\u7a0e\u7684\u98ce\u9669\u2014\u2014\u800c\u8fd9\u79cd\u60c5\u51b5\u6b63\u662f\u7a0e\u6536\u534f\u8bae\u65e8\u5728\u9632\u6b62\u7684\u3002.<\/span><\/p>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/\">\u901a\u51fd 95\/2026\/TT-BTC \u5168\u6587\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\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;\">\u5982\u524d\u6240\u8ff0\uff0c\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7684\u89c4\u5b9a\uff0c\u53cc\u91cd\u5f81\u7a0e\u907f\u514d\u534f\u5b9a\u7684\u9002\u7528\u5bf9\u8c61\u662f\u6839\u636e\u5176\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u786e\u5b9a\u7684\u3002\u8fd9\u662f\u4e2a\u4eba\u6216\u4f01\u4e1a\u5728\u8fdb\u884c\u540e\u7eed\u6b65\u9aa4\uff08\u4f8b\u5982\u7533\u8bf7\u5c45\u6c11\u8eab\u4efd\u786e\u8ba4\u3001\u51c6\u5907\u7533\u8bf7\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u7684\u6587\u4ef6\u6216\u4e3a\u5173\u8054\u65b9\u4ea4\u6613\u5236\u5b9a\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u6587\u4ef6\uff09\u4e4b\u524d\u5fc5\u987b\u7406\u89e3\u7684\u57fa\u672c\u6982\u5ff5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6709\u8de8\u5883\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5e76\u4e14\u9700\u8981\u5728\u6700\u7ec8\u7ed3\u7b97\u524d\u5ba1\u67e5\u5176\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\uff0c\u90a3\u4e48\u73b0\u5728\u662f\u4ed4\u7ec6\u8003\u8651\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u77e5\u4e2d\u65b0\u89c4\u5b9a\u7684\u597d\u65f6\u673a\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;\"> \u53ca\u65f6\u63d0\u4f9b\u5efa\u8bae\u548c\u652f\u6301\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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\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;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_doi_tuong_ap_dung_Hiep_dinh_danh_thue_hai_lan\"><\/span><b>\u5173\u4e8e\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u9002\u7528\u8303\u56f4\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_co_quoc_tich_nuoc_ngoai_nhung_sinh_song_lau_dai_tai_Viet_Nam_co_thuoc_doi_tuong_ap_dung_Hiep_dinh_thue_khong\"><\/span><b>\u62e5\u6709\u5916\u56fd\u56fd\u7c4d\u4f46\u957f\u671f\u5c45\u4f4f\u5728\u8d8a\u5357\u7684\u4e2a\u4eba\u662f\u5426\u53d7\u8be5\u7a0e\u6536\u534f\u5b9a\u7ea6\u675f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6709\u53ef\u80fd\u3002\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\uff0c\u56fd\u7c4d\u5e76\u975e\u552f\u4e00\u7684\u51b3\u5b9a\u56e0\u7d20\u3002\u5982\u679c\u4e2a\u4eba\u7b26\u5408\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761\u89c4\u5b9a\u7684\u5c45\u4f4f\u8981\u6c42\uff08\u4f8b\u5982\uff0c\u62e5\u6709\u6c38\u4e45\u5c45\u6240\u6216\u5728\u8d8a\u5357\u5c45\u4f4f\u8fbe\u5230\u89c4\u5b9a\u5929\u6570\uff09\uff0c\u5e76\u4e14\u540c\u65f6\u6ee1\u8db3\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c8\u6761\u7b2c2\u6b3ea.1\u9879\u548ca.2\u9879\u7684\u89c4\u5b9a\uff0c\u5219\u65e0\u8bba\u5176\u56fd\u7c4d\u5982\u4f55\uff0c\u6839\u636e\u7a0e\u6536\u534f\u5b9a\uff0c\u8be5\u4e2a\u4eba\u4ecd\u5c06\u88ab\u8ba4\u5b9a\u4e3a\u8d8a\u5357\u5c45\u6c11\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_tru_so_dang_ky_o_nuoc_ngoai_nhung_ban_lanh_dao_hop_va_ra_quyet_dinh_tai_Viet_Nam_thi_co_duoc_coi_la_doi_tuong_cu_tru_Viet_Nam_khong\"><\/span><b>\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u7684\u6ce8\u518c\u529e\u4e8b\u5904\u5728\u56fd\u5916\uff0c\u4f46\u5176\u7ba1\u7406\u5c42\u5728\u8d8a\u5357\u5f00\u4f1a\u548c\u505a\u51b3\u5b9a\uff0c\u5b83\u80fd\u5426\u88ab\u89c6\u4e3a\u8d8a\u5357\u5c45\u6c11\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u89c4\u5b9a\uff0c\u5982\u679c\u4e00\u4e2a\u7ec4\u7ec7\u7684\u5b9e\u9645\u8fd0\u8425\u603b\u90e8\u8bbe\u5728\u8d8a\u5357\uff0c\u5373\u5176\u9ad8\u7ea7\u7ba1\u7406\u5c42\u6216\u8463\u4e8b\u4f1a\u4e3e\u884c\u4f1a\u8bae\u3001\u8fdb\u884c\u8ba8\u8bba\u5e76\u505a\u51fa\u7ba1\u7406\u548c\u4e1a\u52a1\u51b3\u7b56\u7684\u5730\u70b9\uff0c\u6216\u8005\u6700\u91cd\u8981\u7684\u4f1a\u8ba1\u8bb0\u5f55\u4fdd\u5b58\u5728\u8d8a\u5357\uff0c\u5219\u8be5\u7ec4\u7ec7\u88ab\u89c6\u4e3a\u8d8a\u5357\u5c45\u6c11\u7ec4\u7ec7\u3002\u8fd9\u4e00\u56e0\u7d20\u4e0e\u6ce8\u518c\u5730\u65e0\u5173\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_bi_xac_dinh_la_doi_tuong_cu_tru_cua_ca_hai_nuoc_va_Viet_Nam_voi_Ben_ky_ket_khong_dat_duoc_thoa_thuan_thi_sao\"><\/span><b>\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u88ab\u8ba4\u5b9a\u4e3a\u4e24\u56fd\u5c45\u6c11\uff0c\u800c\u8d8a\u5357\u548c\u7f14\u7ea6\u65b9\u672a\u80fd\u8fbe\u6210\u534f\u8bae\uff0c\u4f1a\u53d1\u751f\u4ec0\u4e48\u60c5\u51b5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u5982\u679c\u53cc\u65b9\u672a\u80fd\u901a\u8fc7\u53cc\u8fb9\u534f\u5546\u7a0b\u5e8f\u8fbe\u6210\u4e00\u81f4\u610f\u89c1\uff0c\u5219\u8be5\u4f01\u4e1a\u5728\u9002\u7528\u7a0e\u6536\u534f\u5b9a\u65f6\u5c06\u4e0d\u88ab\u89c6\u4e3a\u4efb\u4f55\u56fd\u5bb6\u7684\u7a0e\u52a1\u5c45\u6c11\u3002\u8fd9\u610f\u5473\u7740\uff0c\u5728\u786e\u5b9a\u5176\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u4e4b\u524d\uff0c\u8be5\u4f01\u4e1a\u53ef\u80fd\u65e0\u6cd5\u4eab\u53d7\u7a0e\u6536\u534f\u5b9a\u9879\u4e0b\u7684\u4efb\u4f55\u7a0e\u6536\u4f18\u60e0\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_chi_chiu_thue_tren_thu_nhap_phat_sinh_tai_mot_nuoc_co_duoc_coi_la_doi_tuong_cu_tru_theo_Hiep_dinh_thue_khong\"><\/span><b>\u6839\u636e\u7a0e\u6536\u534f\u5b9a\uff0c\u4ec5\u5bf9\u5728\u4e00\u4e2a\u56fd\u5bb6\u83b7\u5f97\u7684\u6536\u5165\u5f81\u7a0e\u7684\u4e2a\u4eba\u662f\u5426\u53ef\u4ee5\u88ab\u89c6\u4e3a\u7a0e\u6536\u5c45\u6c11\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\uff0c\u5927\u591a\u6570\u60c5\u51b5\u4e0b\u662f\u8fd9\u6837\u3002\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u660e\u786e\u6307\u51fa\uff0c\u6839\u636e\u5177\u4f53\u7684\u7a0e\u6536\u534f\u5b9a\uff0c\u7f14\u7ea6\u65b9\uff08\u6216\u8d8a\u5357\uff09\u7684\u5c45\u6c11\u8eab\u4efd\u4e0d\u5305\u62ec\u4ec5\u5c31\u5176\u5728\u8be5\u56fd\u5883\u5185\u4ea7\u751f\u7684\u6536\u5165\u6216\u8d44\u4ea7\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4e2a\u4eba\u3002.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Viec_xac_dinh_sai_doi_tuong_ap_dung_Hiep_dinh_thue_anh_huong_the_nao_den_ho_so_APA_cua_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>\u5982\u679c\u9519\u8bef\u8bc6\u522b\u7a0e\u52a1\u534f\u8bae\u7684\u9002\u7528\u65b9\uff0c\u4f1a\u5bf9\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u516c\u53f8\u63d0\u4ea4\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA) \u7533\u8bf7\u4ea7\u751f\u4ec0\u4e48\u5f71\u54cd\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\uff0c\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u662f\u4f01\u4e1a\u7533\u8bf7\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u673a\u5236\u7684\u57fa\u672c\u4f9d\u636e\u3002\u5982\u679c\u4e00\u5f00\u59cb\u5c31\u8ba4\u5b9a\u9519\u8bef\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u8981\u6c42\u63d0\u4f9b\u8865\u5145\u4fe1\u606f\uff0c\u4ece\u800c\u5ef6\u8bef\u5ba1\u6279\u6d41\u7a0b\uff0c\u751a\u81f3\u5bfc\u81f4\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7a0e\u6536\u4f18\u60e0\u88ab\u62d2\u3002.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n l\u00e0 ai, x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u0103n c\u1ee9 n\u00e0o? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u1ea7u ti\u00ean m\u00e0 b\u1ea5t k\u1ef3 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i hay doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi n\u00e0o c\u0169ng c\u1ea7n tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c tr\u01b0\u1edbc 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