{"id":4743,"date":"2026-07-24T10:13:15","date_gmt":"2026-07-24T03:13:15","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4743"},"modified":"2026-07-24T10:13:15","modified_gmt":"2026-07-24T03:13:15","slug":"phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/","title":{"rendered":"\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u5e94\u7a0e\u4ef7\u503c\u7684\u65b9\u6cd5\uff1a2026 \u5e74\u6700\u65b0\u6cd5\u89c4"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u5ba1\u8ba1\u548c\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u67e5\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u8bb8\u591a\u4f01\u4e1a\u4ec5\u4ec5\u56e0\u4e3a\u9009\u62e9\u4e86\u9519\u8bef\u7684\u5b9a\u4ef7\u65b9\u6cd5\u6216\u672a\u80fd\u8bc1\u660e\u5176\u5408\u7406\u6027\uff0c\u5c31\u9762\u4e34\u6b20\u7a0e\u3001\u7f5a\u6b3e\u751a\u81f3\u53cc\u91cd\u5f81\u7a0e\u7684\u98ce\u9669\u3002\u6b63\u56e0\u5982\u6b64\uff0c\u8d8a\u6765\u8d8a\u591a\u7684\u4f01\u4e1a\u548c\u516c\u53f8\u5f00\u59cb\u79ef\u6781\u7814\u7a76\u5e76\u8fd0\u7528\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u7b49\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u5c06\u5176\u4f5c\u4e3a\u4e00\u9879\u957f\u671f\u7684\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u5de5\u5177\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u6839\u636e\u73b0\u884c\u6cd5\u89c4\uff0c\u7cfb\u7edf\u68b3\u7406\u4e86\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u4f30\u503c\u65b9\u6cd5\u76f8\u5173\u7684\u6240\u6709\u5185\u5bb9\uff0c\u5177\u4f53\u5185\u5bb9\u5982\u4e0b\uff1a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c108\/2025\/QH15\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u548c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/thong-tu-95-2026-tt-btc-huong-dan-thuc-hien-cac-hiep-dinh-thue-map-apa-tu-0172026-chi-tiet-the-nao-51306.html\" rel=\"nofollow noopener\" target=\"_blank\">\u901a\u51fd 95\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> APA \u6307\u5357\uff08\u7b2c 66 \u81f3 76 \u6761\uff09\u5e2e\u52a9\u4f01\u4e1a\u8d22\u52a1\u548c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u5458\u5728\u505a\u51fa\u5b9e\u65bd\u51b3\u5b9a\u4e4b\u524d\u83b7\u5f97\u5168\u9762\u51c6\u786e\u7684\u7406\u89e3\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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_la_gi\" >\u51fa\u4e8e\u7a0e\u52a1\u76ee\u7684\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f30\u503c\u65b9\u6cd5\u662f\u4ec0\u4e48\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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#03_hinh_thuc_APA_trong_quy_trinh_ap_dung_phuong_phap_dinh_gia_thue_giao_dich_lien_ket\" >\u5728\u5e94\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u7684\u8fc7\u7a0b\u4e2d\uff0c\u6709 3 \u79cd\u7c7b\u578b\u7684\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA)\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Dieu_kien_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >\u9002\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u8fdb\u884c\u7a0e\u52a1\u7533\u62a5\u7684\u6761\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Tham_quyen_giai_quyet_ho_so_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >\u9002\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u4f30\u503c\u65b9\u6cd5\u7684\u7533\u8bf7\u5904\u7406\u7ba1\u8f96\u6743\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Quy_trinh_cac_buoc_xu_ly_de_nghi_ap_dung_phuong_phap_dinh_gia_tinh_thue\" >\u5904\u7406\u56e0\u7a0e\u52a1\u76ee\u7684\u800c\u7533\u8bf7\u5e94\u7528\u7279\u5b9a\u4f30\u503c\u65b9\u6cd5\u7684\u6d41\u7a0b\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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Buoc_1_Nop_ho_so_chinh_thuc\" >\u7b2c\u4e00\u6b65\uff1a\u63d0\u4ea4\u6b63\u5f0f\u7533\u8bf7\u3002<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Buoc_2_Ra_soat_phan_tich_ho_so\" >\u6b65\u9aa4\u4e8c\uff1a\u5ba1\u9605\u548c\u5206\u6790\u6587\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Buoc_3_Trao_doi_dam_phan_noi_dung_APA\" >\u6b65\u9aa4 3\uff1a\u8ba8\u8bba\u548c\u534f\u5546 APA \u5185\u5bb9\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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Buoc_4_Ky_ket_va_luu_hanh_APA\" >\u7b2c\u56db\u6b65\uff1a\u7b7e\u7f72\u5e76\u5206\u53d1APA\u534f\u8bae<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Thoa_thuan_song_phuong_khi_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" 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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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Doanh_nghiep_nen_bat_dau_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_tu_dau\" >\u4f01\u4e1a\u5e94\u8be5\u4ece\u54ea\u91cc\u5f00\u59cb\u5e94\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u4f30\u503c\u65b9\u6cd5\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u5e94\u7a0e\u4f30\u503c\u65b9\u6cd5\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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_theo_co_che_APA_duoc_ap_dung_cho_doi_tuong_nao\" >\u54ea\u4e9b\u5b9e\u4f53\u7b26\u5408\u4f7f\u7528 APA\uff08\u6388\u6743\u8d2d\u4e70\u534f\u8bae\uff09\u65b9\u6cd5\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u7a0e\u52a1\u4f30\u503c\u7684\u6761\u4ef6\uff1f<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Giao_dich_lien_ket_nao_du_dieu_kien_de_nghi_ap_dung_APA\" >\u54ea\u4e9b\u5173\u8054\u65b9\u4ea4\u6613\u7b26\u5408\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7533\u8bf7\u6761\u4ef6\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Nen_chon_APA_don_phuong_song_phuong_hay_da_phuong\" >APA \u5e94\u8be5\u9009\u62e9\u5355\u8fb9\u3001\u53cc\u8fb9\u8fd8\u662f\u591a\u8fb9\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Ho_so_de_nghi_ap_dung_APA_can_duoc_lap_bang_ngon_ngu_gi\" >APA\u7533\u8bf7\u5e94\u8be5\u7528\u4ec0\u4e48\u8bed\u8a00\u64b0\u5199\uff1f\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Doanh_nghiep_co_duoc_tham_gia_truc_tiep_vao_qua_trinh_dam_phan_APA_song_phuong_da_phuong_khong\" >\u4f01\u4e1a\u53ef\u4ee5\u76f4\u63a5\u53c2\u4e0e\u53cc\u8fb9\u548c\u591a\u8fb9\u300a\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\u300b\uff08APA\uff09\u8c08\u5224\u5417\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_la_gi\"><\/span><b>\u51fa\u4e8e\u7a0e\u52a1\u76ee\u7684\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f30\u503c\u65b9\u6cd5\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4744\" aria-describedby=\"caption-attachment-4744\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4744\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4744\" class=\"wp-caption-text\">\u5982\u4f55\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5e94\u7a0e\u4ef7\u503c\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u6846\u67b6\u5185\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u5e94\u7a0e\u4ef7\u503c\u7684\u65b9\u6cd5\uff0c\u662f\u7eb3\u7a0e\u4eba\u4e0e\u7a0e\u52a1\u673a\u5173\uff08\u6216\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u4e0e\u5408\u4f5c\u7a0e\u52a1\u673a\u5173\uff09\u4e8b\u5148\u8fbe\u6210\u7684\u534f\u8bae\u7684\u7ed3\u679c\uff0c\u8be5\u534f\u8bae\u65e8\u5728\u7edf\u4e00\u786e\u5b9a\u5728\u7279\u5b9a\u65f6\u671f\u5185\u9002\u7528\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u65b9\u6cd5\u3001\u4ef7\u683c\u3001\u5229\u6da6\u7387\u6216\u5229\u6da6\u5206\u914d\u6bd4\u4f8b\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u4e0e\u5176\u8ba9\u7a0e\u52a1\u673a\u5173\u5728\u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u540e\u8bc4\u4f30\u548c\u8c03\u6574\u4ea4\u6613\u4ef7\u683c\uff08\u8fd9\u4f1a\u5e26\u6765\u4e89\u8bae\u548c\u8ffd\u6eaf\u9002\u7528\u7684\u98ce\u9669\uff09\uff0c\u4f01\u4e1a\u6709\u6743\u4e3b\u52a8\u63d0\u51fa\u4e0e\u5176\u4ea4\u6613\u6027\u8d28\u76f8\u9002\u5e94\u7684\u9884\u5148\u786e\u5b9a\u7684\u5b9a\u4ef7\u65b9\u6cd5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u7b26\u5408\u7533\u8bf7\u6761\u4ef6\u7684\u5b9e\u4f53\uff0c\u6839\u636e\u7b2c66\u6761\u89c4\u5b9a\uff0c\u8fd9\u4e9b\u5b9e\u4f53\u662f\u6307\u751f\u4ea7\u548c\u9500\u552e\u5546\u54c1\u53ca\u670d\u52a1\u3001\u91c7\u7528\u7533\u62a5\u6cd5\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u4e14\u4e0e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u6240\u5b9a\u4e49\u7684\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u7684\u7ec4\u7ec7\u3002\u8fd9\u662f\u4e00\u9879\u524d\u63d0\u6761\u4ef6\uff1a\u91c7\u7528\u5b9a\u989d\u6cd5\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u4f01\u4e1a\u6216\u4e0d\u6d89\u53ca\u6cd5\u5f8b\u6240\u5b9a\u4e49\u7684\u5173\u8054\u65b9\u7684\u4f01\u4e1a\u4e0d\u9002\u7528\u6b64\u673a\u5236\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"03_hinh_thuc_APA_trong_quy_trinh_ap_dung_phuong_phap_dinh_gia_thue_giao_dich_lien_ket\"><\/span><b>\u5728\u5e94\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u7684\u8fc7\u7a0b\u4e2d\uff0c\u6709 3 \u79cd\u7c7b\u578b\u7684\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA)\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4745\" aria-describedby=\"caption-attachment-4745\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4745\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket.jpg\" alt=\"03 h\u00ecnh th\u1ee9c APA trong quy tr\u00ecnh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4745\" class=\"wp-caption-text\">\u5728\u5e94\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u7684\u8fc7\u7a0b\u4e2d\uff0c\u6709 3 \u79cd\u7c7b\u578b\u7684\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA)\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u91c7\u7528\u76f8\u540c\u5f62\u5f0f\u7684\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA)\u3002\u6839\u636e\u7b2c 68 \u6761\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8303\u56f4\u548c\u590d\u6742\u7a0b\u5ea6\u4e0d\u540c\uff0c\u5171\u6709\u4e09\u79cd\u5f62\u5f0f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5355\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392<\/b><span style=\"font-weight: 400;\">\u8fd9\u662f\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u4e0e\u7533\u8bf7\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7684\u7eb3\u7a0e\u4eba\u76f4\u63a5\u7b7e\u7f72\u7684\u534f\u8bae\uff0c\u65e0\u9700\u5916\u56fd\u7a0e\u52a1\u673a\u5173\u53c2\u4e0e\u3002\u6b64\u5f62\u5f0f\u9002\u7528\u4e8e\u4e3b\u8981\u53d1\u751f\u5728\u8d8a\u5357\u5883\u5185\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u6216\u4f01\u4e1a\u65e0\u9700\u6d88\u9664\u5883\u5916\u53cc\u91cd\u5f81\u7a0e\u98ce\u9669\u7684\u60c5\u51b5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53cc\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392<\/b><span style=\"font-weight: 400;\">\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u662f\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u4e0e\u5408\u4f5c\u56fd\u7a0e\u52a1\u673a\u5173\u6839\u636e\u7a0e\u6536\u534f\u5b9a\u7b7e\u7f72\u7684\u534f\u8bae\uff0c\u65e8\u5728\u786e\u5b9aAPA\u8303\u56f4\u5185\u4ea4\u6613\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u3002\u6bcd\u516c\u53f8\u6216\u5173\u8054\u65b9\u4f4d\u4e8e\u56fd\u5916\u7684\u4f01\u4e1a\u901a\u5e38\u4f1a\u9009\u62e9\u8fd9\u79cd\u5f62\u5f0f\uff0c\u4ee5\u786e\u4fdd\u4e24\u56fd\u7a0e\u52a1\u653f\u7b56\u7684\u4e00\u81f4\u6027\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392<\/b><span style=\"font-weight: 400;\">\u4e0e\u53cc\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7c7b\u4f3c\uff0c\u4f46\u6d89\u53ca\u591a\u4e2a\u5408\u4f5c\u4f19\u4f34\u7a0e\u52a1\u673a\u5173\u540c\u65f6\u8fdb\u884c\uff0c\u9002\u7528\u4e8e\u5728\u591a\u4e2a\u5e02\u573a\u62e5\u6709\u5e7f\u6cdb\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8de8\u56fd\u516c\u53f8\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u4e00\u5f00\u59cb\u5c31\u9009\u62e9\u6b63\u786e\u7684APA\u683c\u5f0f\u4f1a\u76f4\u63a5\u5f71\u54cd\u5904\u7406\u65f6\u95f4\u3001\u6587\u4ef6\u64b0\u5199\u8bed\u8a00\u4ee5\u53ca\u53c2\u4e0e\u8c08\u5224\u7684\u4e3b\u7ba1\u673a\u6784\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u5728\u63d0\u4ea4\u6b63\u5f0f\u7533\u8bf7\u524d\u9700\u8981\u8ba4\u771f\u8003\u8651\u8fd9\u4e00\u6b65\u9aa4\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>\u9002\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u8fdb\u884c\u7a0e\u52a1\u7533\u62a5\u7684\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4746\" aria-describedby=\"caption-attachment-4746\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4746\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4746\" class=\"wp-caption-text\">\u9002\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u8fdb\u884c\u7a0e\u52a1\u7533\u62a5\u7684\u6761\u4ef6\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u90fd\u7b26\u5408\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7684\u7533\u8bf7\u6761\u4ef6\u3002\u6839\u636e\u7b2c67\u6761\u7b2c2\u6b3e\uff0c\u62df\u8bae\u4ea4\u6613\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u56db\u4e2a\u6761\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9e\u9645\u4ea4\u6613\u5df2\u53d1\u751f\u3002<\/b><span style=\"font-weight: 400;\"> \u8fd9\u9002\u7528\u4e8e\u7eb3\u7a0e\u4eba\u4e1a\u52a1\u8fd0\u8425\u8303\u56f4\u5185\u7684\u4ea4\u6613\uff0c\u5e76\u5c06\u6301\u7eed\u9002\u7528\u4e8e\u62df\u5b9a\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7684\u6574\u4e2a\u671f\u95f4\u3002\u4f46\u4e0d\u5305\u62ec\u4ec5\u5904\u4e8e\u8ba1\u5212\u9636\u6bb5\u4e14\u7f3a\u4e4f\u5386\u53f2\u6570\u636e\u8fdb\u884c\u5206\u6790\u7684\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6709\u4f9d\u636e\u53ef\u4ee5\u786e\u5b9a\u4ea4\u6613\u7684\u6027\u8d28\u3002<\/b><span style=\"font-weight: 400;\"> \u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u5fc5\u987b\u4f9d\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c6\u6761\u548c\u7b2c7\u6761\u89c4\u5b9a\u7684\u4fe1\u606f\u548c\u6570\u636e\uff0c\u4ee5\u53ca\u7b2c108\/2025\/QH15\u53f7\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c31\u6761\u7b2c3\u6b3e\u89c4\u5b9a\u7684\u4fe1\u606f\u548c\u6570\u636e\u3002\u8fd9\u8981\u6c42\u4f01\u4e1a\u51c6\u5907\u76f8\u5173\u65b9\u7684\u529f\u80fd\u3001\u8d44\u4ea7\u548c\u98ce\u9669\u7684\u6570\u636e\u548c\u6587\u4ef6\uff0c\u4ee5\u53ca\u4e00\u5957\u53ef\u9760\u7684\u72ec\u7acb\u5bf9\u6bd4\u6570\u636e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8be5\u4ea4\u6613\u4e0d\u6d89\u53ca\u4efb\u4f55\u7a0e\u52a1\u7ea0\u7eb7\u6216\u7d22\u8d54\u3002<\/b><span style=\"font-weight: 400;\"> \u4e0e\u63d0\u6848\u63d0\u51fa\u65f6\u8be5\u7279\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u6709\u5173\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ea4\u6613\u8fc7\u7a0b\u5b8c\u5168\u900f\u660e\u3002<\/b><span style=\"font-weight: 400;\">, \u5e76\u975e\u4e3a\u4e86\u9003\u907f\u6216\u89c4\u907f\u7a0e\u6b3e\uff0c\u6216\u8005\u5229\u7528\u7a0e\u6536\u534f\u5b9a\u83b7\u53d6\u4e0d\u516c\u5e73\u7684\u7a0e\u6536\u4f18\u60e0\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u7b2c\u4e8c\u4e2a\u8981\u6c42\u5f80\u5f80\u662f\u8bb8\u591a\u4f01\u4e1a\u9762\u4e34\u7684\u6700\u5927\u969c\u788d\uff0c\u56e0\u4e3a\u6784\u5efa\u5408\u9002\u7684\u3001\u72ec\u7acb\u7684\u5bf9\u6bd4\u6570\u636e\u96c6\u9700\u8981\u65f6\u95f4\u3001\u6df1\u5165\u7684\u8d22\u52a1\u548c\u7a0e\u52a1\u5206\u6790\u4e13\u4e1a\u77e5\u8bc6\uff0c\u5e76\u4e14\u9700\u8981\u5728\u63d0\u4ea4\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u7533\u8bf7\u4e4b\u524d\u505a\u597d\u5145\u5206\u51c6\u5907\u3002\u8fd9\u4e5f\u662f\u8bb8\u591a\u4f01\u4e1a\u5bfb\u6c42\u66ff\u4ee3\u65b9\u6848\u7684\u539f\u56e0\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;\"> \u4ece\u8d44\u683c\u8bc4\u4f30\u9636\u6bb5\u5f00\u59cb\uff0c\u5c31\u8981\u5c3d\u65e9\u786e\u5b9a\u7533\u8bf7\u4eba\u662f\u5426\u6709\u53ef\u80fd\u6ee1\u8db3\u8981\u6c42\uff0c\u7136\u540e\u518d\u6b63\u5f0f\u63d0\u4ea4\u7533\u8bf7\u3002.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tham_quyen_giai_quyet_ho_so_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>\u9002\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u4f30\u503c\u65b9\u6cd5\u7684\u7533\u8bf7\u5904\u7406\u7ba1\u8f96\u6743\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c69\u6761\u89c4\u5b9a\uff0cAPA\u7533\u8bf7\u7684\u5904\u7406\u7ba1\u8f96\u6743\u6309\u5176\u7c7b\u578b\u5212\u5206\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u53cc\u8fb9\u548c\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\uff0c\u7a0e\u52a1\u90e8\u95e8\u662f\u8d1f\u8d23\u63a5\u6536\u3001\u5ba1\u67e5\u3001\u5206\u6790\u548c\u5236\u5b9aAPA\u7b7e\u7f72\u3001\u4fee\u6539\u3001\u5ef6\u671f\u3001\u64a4\u9500\u548c\u53d6\u6d88\u8c08\u5224\u65b9\u6848\u7684\u7275\u5934\u673a\u6784\u3002\u5982\u679cAPA\u8f83\u4e3a\u590d\u6742\uff0c\u6d89\u53ca\u591a\u4e2a\u56fd\u5bb6\u6216\u591a\u4e2a\u653f\u5e9c\u673a\u6784\u7ba1\u8f96\uff0c\u7a0e\u52a1\u90e8\u95e8\u5728\u6b63\u5f0f\u4e0e\u5408\u4f5c\u7a0e\u52a1\u673a\u5173\u63a5\u6d3d\u524d\uff0c\u5fc5\u987b\u5148\u5411\u8d22\u653f\u90e8\u63d0\u4ea4\u8c08\u5224\u65b9\u6848\u6307\u5bfc\u610f\u89c1\u3002\u76f4\u63a5\u7ba1\u7406\u7eb3\u7a0e\u4eba\u7684\u7a0e\u52a1\u673a\u5173\u8d1f\u8d23\u5728APA\u7b7e\u7f72\u540e\u5bf9\u5176\u6267\u884c\u60c5\u51b5\u8fdb\u884c\u68c0\u67e5\u548c\u76d1\u7763\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5355\u65b9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff0c\u63a5\u6536\u3001\u5ba1\u67e5\u3001\u5206\u6790\u548c\u5904\u7406\u7533\u8bf7\u6587\u4ef6\u7684\u6743\u9650\u7531\u7a0e\u52a1\u90e8\u95e8\u786e\u5b9a\uff0c\u5e76\u6839\u636e\u5185\u90e8\u89c4\u5b9a\u5206\u914d\u7ed9\u5176\u4e0b\u5c5e\u5355\u4f4d\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u4e3b\u7ba1\u673a\u5173\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u8054\u7cfb\u5e76\u5411\u6b63\u786e\u7684\u673a\u5173\u63d0\u4ea4\u6587\u4ef6\uff0c\u907f\u514d\u56e0\u5c06\u6587\u4ef6\u53d1\u9001\u5230\u9519\u8bef\u7684\u5904\u7406\u673a\u5173\u800c\u6d6a\u8d39\u65f6\u95f4\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\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u65b0\u8981\u70b9\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_cac_buoc_xu_ly_de_nghi_ap_dung_phuong_phap_dinh_gia_tinh_thue\"><\/span><b>\u5904\u7406\u56e0\u7a0e\u52a1\u76ee\u7684\u800c\u7533\u8bf7\u5e94\u7528\u7279\u5b9a\u4f30\u503c\u65b9\u6cd5\u7684\u6d41\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6b63\u5f0f\u7a0b\u5e8f\u542f\u52a8\u524d\uff0c\u6839\u636e\u7b2c70\u6761\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u8bf7\u6c42\u7a0e\u52a1\u673a\u5173\u53ec\u5f00\u54a8\u8be2\u4f1a\u8bae\uff0c\u8ba8\u8bba\u4ea4\u6613\u8303\u56f4\u3001\u5b9a\u4ef7\u65b9\u6cd5\u3001\u76f8\u5173\u6587\u4ef6\u3001\u4fe1\u606f\u548c\u6570\u636e\u3002\u867d\u7136\u8fd9\u4e0d\u662f\u5f3a\u5236\u6027\u7a0b\u5e8f\uff0c\u4f46\u8fd9\u4e00\u6b65\u9aa4\u53ef\u4ee5\u663e\u8457\u964d\u4f4e\u4f01\u4e1a\u5728\u6b63\u5f0f\u63d0\u4ea4\u6587\u4ef6\u540e\u9700\u8981\u591a\u6b21\u4fee\u6539\u6216\u8865\u5145\u6587\u4ef6\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u54a8\u8be2\u9636\u6bb5\uff08\u5982\u6709\uff09\u4e4b\u540e\uff0cAPA\u7533\u8bf7\u7684\u89e3\u51b3\u8fc7\u7a0b\u5206\u56db\u4e2a\u6b65\u9aa4\u8fdb\u884c\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Nop_ho_so_chinh_thuc\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u63d0\u4ea4\u6b63\u5f0f\u7533\u8bf7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c71\u6761\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u4f7f\u752801\/APA-DN\u8868\u683c\u63d0\u4ea4\u7533\u8bf7\u3002\u7533\u8bf7\u4e66\u5fc5\u987b\u4ee5\u8d8a\u5357\u8bed\u64b0\u5199\uff1b\u53cc\u8fb9\u548c\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7533\u8bf7\u9700\u9644\u82f1\u6587\u8bd1\u672c\uff0c\u5176\u4ed6\u8bed\u8a00\u7684\u539f\u4ef6\u5fc5\u987b\u9644\u8d8a\u5357\u8bed\u8bd1\u672c\uff08\u53cc\u8fb9\u6216\u591a\u8fb9\u7533\u8bf7\u8fd8\u9700\u9644\u82f1\u6587\u8bd1\u672c\uff09\u3002\u7eb3\u7a0e\u4eba\u5fc5\u987b\u5728\u8bd1\u6587\u4e0a\u7b7e\u5b57\u3001\u76d6\u7ae0\uff0c\u5e76\u5bf9\u8bd1\u6587\u5185\u5bb9\u627f\u62c5\u6cd5\u5f8b\u8d23\u4efb\u3002\u5982\u679c\u9644\u4ef6\u6587\u4ef6\u8fc7\u5927\u65e0\u6cd5\u5168\u90e8\u7ffb\u8bd1\uff0c\u4f01\u4e1a\u53ef\u4ee5\u6982\u62ec\u5176\u5185\u5bb9\uff0c\u8bf4\u660e\u539f\u56e0\uff0c\u5e76\u6ce8\u660e\u6587\u4ef6\u5b58\u653e\u5730\u70b9\u548c\u65b9\u5f0f\uff0c\u4ee5\u4fbf\u7a0e\u52a1\u673a\u5173\u5728\u9700\u8981\u65f6\u67e5\u9605\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0b\u8f7d\u8868\u683c\u7f16\u53f7 01\/APA-DN\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;\"><a href=\"https:\/\/drive.google.com\/file\/d\/1z4BSFehqF8dMGrgvlX0dRe3HC2DFUr8A\/view?usp=sharing\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u4e0b\u8f7d\u8868\u683c 01\/APA-DN<\/span><\/strong><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u9644\u4ef6\u6587\u4ef6\u8fc7\u5927\u65e0\u6cd5\u5b8c\u6574\u7ffb\u8bd1\uff0c\u4f01\u4e1a\u53ef\u4ee5\u6982\u62ec\u5176\u5185\u5bb9\uff0c\u89e3\u91ca\u539f\u56e0\uff0c\u5e76\u6ce8\u660e\u6587\u4ef6\u7684\u5b58\u50a8\u4f4d\u7f6e\u548c\u65b9\u5f0f\uff0c\u4ee5\u4fbf\u7a0e\u52a1\u673a\u5173\u5728\u9700\u8981\u65f6\u67e5\u9605\u3002\u9274\u4e8e\u6587\u4ef6\u7684\u590d\u6742\u6027\u3001\u8bed\u8a00\u7684\u590d\u6742\u6027\u4ee5\u53ca\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\uff0c\u4f01\u4e1a\u5e94\u8ba4\u771f\u8003\u8651\u8fd9\u4e00\u70b9\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ece\u7b2c\u4e00\u6b21\u63d0\u4ea4\u5f00\u59cb\uff0c\u4e13\u4e1a\u7cbe\u795e\u5bf9\u4e8e\u786e\u4fdd\u8868\u683c 01\/APA-DN \u53ca\u5176\u9644\u4ef6\u6587\u4ef6\u6309\u7167\u89c4\u5b9a\u5b8c\u6574\u3001\u6b63\u786e\u5730\u51c6\u5907\u81f3\u5173\u91cd\u8981\u3002.\u00a0\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Ra_soat_phan_tich_ho_so\"><\/span><b>\u6b65\u9aa4\u4e8c\uff1a\u5ba1\u9605\u548c\u5206\u6790\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c72\u6761\u89c4\u5b9a\uff0c\u7a0e\u52a1\u673a\u5173\u5e94\u5f53\u6838\u5b9e\u5e76\u6bd4\u5bf9\u4f01\u4e1a\u6240\u63d0\u4f9b\u4fe1\u606f\u7684\u5b8c\u6574\u6027\u3001\u51c6\u786e\u6027\u3001\u5408\u6cd5\u6027\u3001\u5408\u7406\u6027\u548c\u6709\u6548\u6027\uff0c\u4ee5\u6b64\u4f5c\u4e3a\u786e\u5b9a\u9002\u5f53\u65b9\u6cd5\u548c\u6bd4\u5bf9\u5bf9\u8c61\u7684\u4f9d\u636e\u3002\u5728\u6b64\u8fc7\u7a0b\u4e2d\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u8981\u6c42\u7eb3\u7a0e\u4eba\u89e3\u91ca\u6216\u6f84\u6e05\u4fe1\u606f\uff0c\u6216\u8005\u91c7\u53d6\u7a0e\u52a1\u7ba1\u7406\u63aa\u65bd\u6838\u5b9e\u4fe1\u606f\u3002\u5728\u4f01\u4e1a\u603b\u90e8\u8fdb\u884c\u7684\u4f1a\u8bae\u548c\u73b0\u573a\u8c03\u67e5\u5e94\u5f53\u505a\u4f1a\u8bae\u8bb0\u5f55\u3002\u5bf9\u4e8e\u53cc\u8fb9\u548c\u591a\u8fb9\u6848\u4ef6\uff0c\u5982\u679c\u5bf9\u65b9\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u8865\u5145\u4fe1\u606f\uff0c\u4f01\u4e1a\u5e94\u5f53\u914d\u5408\uff0c\u786e\u4fdd\u6240\u6709\u53c2\u4e0e\u534f\u5546\u7684\u5404\u65b9\u638c\u63e1\u4e00\u81f4\u7684\u4fe1\u606f\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Trao_doi_dam_phan_noi_dung_APA\"><\/span><b>\u6b65\u9aa4 3\uff1a\u8ba8\u8bba\u548c\u534f\u5546 APA \u5185\u5bb9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c74\u6761\u89c4\u5b9a\uff0c\u8c08\u5224\u5e94\u901a\u8fc7\u9762\u8c08\u3001\u7535\u8bdd\u3001\u89c6\u9891\u4f1a\u8bae\u6216\u4e66\u9762\u4ea4\u6d41\u7b49\u65b9\u5f0f\u8fdb\u884c\uff0c\u8c08\u5224\u5bf9\u8c61\u53ef\u4ee5\u662f\u7eb3\u7a0e\u4eba\uff08\u5982\u679c\u662f\u5355\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff09\u6216\u5408\u4f5c\u7a0e\u52a1\u673a\u5173\uff08\u5982\u679c\u662f\u53cc\u8fb9\u6216\u591a\u8fb9\u5b89\u6392\uff09\u3002\u6bcf\u6b21\u4ea4\u6d41\u7684\u7ed3\u679c\u5747\u987b\u4ee5\u4e66\u9762\u5f62\u5f0f\u8bb0\u5f55\u3002\u5728\u67d0\u4e9b\u5fc5\u8981\u60c5\u51b5\u4e0b\uff0c\u7ecf\u76f8\u5173\u7a0e\u52a1\u673a\u5173\u6279\u51c6\uff0c\u53ef\u9080\u8bf7\u4f01\u4e1a\u4ee3\u8868\u51fa\u5e2d\u4f1a\u8bae\uff0c\u76f4\u63a5\u89e3\u91ca\u4e0e\u5176\u6848\u4ef6\u76f8\u5173\u7684\u95ee\u9898\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Ky_ket_va_luu_hanh_APA\"><\/span><b>\u7b2c\u56db\u6b65\uff1a\u7b7e\u7f72\u5e76\u5206\u53d1APA\u534f\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c76\u6761\u89c4\u5b9a\uff0c\u5404\u65b9\u5c31\u6240\u6709\u5185\u5bb9\u8fbe\u6210\u4e00\u81f4\u540e\uff0c\u5c06\u7b7e\u7f72\u6700\u7ec8\u8349\u6848\u3002\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7684\u6700\u4f4e\u5185\u5bb9\u5fc5\u987b\u5305\u62ec\uff1a\u53c2\u4e0e\u5173\u8054\u65b9\u7684\u540d\u79f0\u548c\u5730\u5740\uff1bAPA\u8303\u56f4\u5185\u7684\u5173\u8054\u65b9\u4ea4\u6613\u63cf\u8ff0\uff1b\u786e\u5b9a\u4f5c\u4e3a\u7a0e\u6b3e\u8ba1\u7b97\u57fa\u7840\u7684\u4ef7\u683c\u65b9\u6cd5\uff0c\u4ee5\u53ca\u4ef7\u683c\u3001\u6bdb\u5229\u7387\u3001\u51c0\u5229\u7387\u548c\u5229\u6da6\u5206\u914d\u6bd4\u4f8b\u7684\u8ba1\u7b97\u65b9\u6cd5\uff08\u5982\u9002\u7528\uff0c\u5305\u62ec\u6807\u51c6\u72ec\u7acb\u4ea4\u6613\u4ef7\u503c\u8303\u56f4\uff09\uff1b\u53ef\u80fd\u5f71\u54cdAPA\u5b9e\u65bd\u7684\u91cd\u5927\u5047\u8bbe\uff1b\u7eb3\u7a0e\u4eba\u548c\u7a0e\u52a1\u673a\u5173\u7684\u8d23\u4efb\u548c\u4e49\u52a1\uff1b\u751f\u6548\u65e5\u671f\uff1b\u4ee5\u53ca\u4efb\u4f55\u9644\u4ef6\uff08\u5982\u9002\u7528\uff09\u3002\u5355\u8fb9APA\u7684\u5b98\u65b9\u8bed\u8a00\u4e3a\u8d8a\u5357\u8bed\uff1b\u53cc\u8fb9\u548c\u591a\u8fb9APA\u7684\u5b98\u65b9\u8bed\u8a00\u4e3a\u82f1\u8bed\uff0c\u5e76\u9644\u6709\u8d8a\u5357\u8bed\u8bd1\u6587\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoa_thuan_song_phuong_khi_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>\u5728\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u5e94\u7528\u4f30\u503c\u65b9\u6cd5\u65f6\uff0c\u53cc\u65b9\u9700\u8fbe\u6210\u534f\u8bae\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5728\u8d8a\u5357\u62e5\u6709\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u5e76\u5e0c\u671b\u7533\u8bf7\u53cc\u8fb9\u6216\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7684\u4f01\u4e1a\uff0c\u7b2c73\u6761\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u63d0\u4ea4\u6b63\u5f0f\u7533\u8bf7\u65f6\uff0c\u4f01\u4e1a\u9700\u63d0\u4f9b\u4ee5\u4e0b\u8865\u5145\u4fe1\u606f\uff1a\u7533\u8bf7\u53cc\u8fb9\u6216\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7684\u7406\u7531\u8bf4\u660e\uff1b\u7533\u8bf7\u53cc\u8fb9\u534f\u8bae\u7a0b\u5e8f\u7684\u7406\u7531\u6982\u8981\uff1b\u4ee5\u53ca\u5408\u4f5c\u7a0e\u52a1\u673a\u5173\u51fa\u5177\u7684\u76f8\u5173\u6587\u4ef6\uff0c\u4f8b\u5982\u53ef\u80fd\u5bfc\u81f4\u53cc\u91cd\u5f81\u7a0e\u7684\u7a0e\u6b3e\u5f81\u6536\u901a\u77e5\u6216\u51b3\u5b9a\u3002\u7a0e\u52a1\u90e8\u95e8\u4e3b\u7ba1\u673a\u5173\u6536\u5230\u6240\u6709\u5fc5\u8981\u6587\u4ef6\u540e\uff0c\u5c06\u6839\u636e\u76f8\u5173\u7a0e\u52a1\u534f\u5b9a\u89c4\u5b9a\u7684\u53cc\u8fb9\u534f\u8bae\u7a0b\u5e8f\uff0c\u4e3b\u52a8\u4e0e\u5408\u4f5c\u7a0e\u52a1\u673a\u5173\u8054\u7cfb\u5e76\u4ea4\u6362\u4fe1\u606f\u3002.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_khien_ho_so_ap_dung_phuong_phap_dinh_gia_tinh_thue_bi_dung_giai_quyet\"><\/span><b>\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u4f30\u503c\u65b9\u6cd5\u7533\u8bf7\u88ab\u6682\u505c\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u7533\u8bf7\u90fd\u80fd\u8fdb\u5165\u7b7e\u5b57\u9636\u6bb5\u3002\u6839\u636e\u7b2c75\u6761\u89c4\u5b9a\uff0c\u5982\u679c\u51fa\u73b0\u4e0b\u5217\u4efb\u4f55\u4e00\u79cd\u60c5\u51b5\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u505c\u6b62\u5904\u7406\u8be5\u7533\u8bf7\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ee7\u7eed\u8fdb\u884c\u51b3\u8bae\u7a0b\u5e8f\u5df2\u4e0d\u518d\u7b26\u5408\u8be5\u901a\u77e5\u7b2c 4 \u6761\u89c4\u5b9a\u7684\u9002\u7528 APA \u7684\u539f\u5219\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7533\u8bf7\u671f\u9650\u7ed3\u675f\u524d\uff0c\u76f8\u5173\u5404\u65b9\u672a\u80fd\u5c31\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\u7684\u5185\u5bb9\u8fbe\u6210\u4e00\u81f4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u63aa\u65bd\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u53d1\u73b0\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u865a\u5047\u3001\u4e0d\u5b8c\u6574\u6216\u4e0d\u771f\u5b9e\u7684\u4fe1\u606f\uff0c\u5f71\u54cd\u8f6c\u8ba9\u5b9a\u4ef7\u6216\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7ed3\u679c\u7684\u786e\u5b9a\uff0c\u5e76\u4e14\u4f01\u4e1a\u7f3a\u4e4f\u9002\u5f53\u7684\u4f9d\u636e\u6216\u6587\u4ef6\u6765\u89e3\u91ca\u6216\u8bc1\u660e\u8fd9\u4e00\u70b9\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u6216\u5408\u4f5c\u7a0e\u52a1\u673a\u5173\u4e3b\u52a8\u8981\u6c42\u505c\u6b62\u5904\u7406\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u51fa\u73b0\u4e0a\u8ff0\u4efb\u4f55\u4e00\u79cd\u60c5\u51b5\u65f6\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u901a\u77e5\u7eb3\u7a0e\u4eba\uff08\u9488\u5bf9\u5355\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff09\uff0c\u6216\u540c\u65f6\u901a\u77e5\u5e76\u4e0e\u5916\u56fd\u7a0e\u52a1\u673a\u5173\u786e\u8ba4\uff08\u9488\u5bf9\u53cc\u8fb9\u6216\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff09\u3002\u8fd9\u8868\u660e\uff0c\u4ece\u4e00\u5f00\u59cb\u5c31\u786e\u4fdd\u6587\u4ef6\u7684\u900f\u660e\u5ea6\u3001\u5b8c\u6574\u6027\u548c\u771f\u5b9e\u6027\u81f3\u5173\u91cd\u8981\uff0c\u662f\u4fdd\u8bc1\u7533\u8bf7\u987a\u5229\u5b8c\u6210\u3001\u907f\u514d\u4f01\u4e1a\u6d6a\u8d39\u65f6\u95f4\u548c\u6210\u672c\u7684\u5173\u952e\u56e0\u7d20\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_chu_dong_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>\u4f01\u4e1a\u4e3b\u52a8\u5e94\u7528\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u8ba1\u7b97\u65b9\u6cd5\u7684\u76ca\u5904\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u603b\u800c\u8a00\u4e4b\uff0c\u901a\u8fc7\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u673a\u5236\u4e3b\u52a8\u5e94\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u53ef\u4ee5\u4e3a\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u7684\u4f01\u4e1a\u5e26\u6765\u8bb8\u591a\u5b9e\u9645\u597d\u5904\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u964d\u4f4e\u88ab\u8bc4\u4f30\u5f81\u7a0e\u6216\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\u3002<\/b><span style=\"font-weight: 400;\">\u4e00\u65e6\u4e0e\u7a0e\u52a1\u673a\u5173\u5c31\u5b9a\u4ef7\u65b9\u6cd5\u8fbe\u6210\u4e00\u81f4\uff0c\u4f01\u4e1a\u5c31\u6709\u4e86\u660e\u786e\u7684\u6cd5\u5f8b\u4f9d\u636e\u6765\u634d\u536b\u5176\u5728\u540e\u7eed\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u91c7\u7528\u7684\u4ef7\u683c\u548c\u5229\u6da6\u7387\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63d0\u9ad8\u957f\u671f\u8d22\u52a1\u548c\u7a0e\u52a1\u89c4\u5212\u7684\u786e\u5b9a\u6027\u3002<\/b><span style=\"font-weight: 400;\">\u5728\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u7684\u6709\u6548\u671f\u5185\uff0c\u4f01\u4e1a\u53ef\u4ee5\u66f4\u51c6\u786e\u5730\u9884\u6d4b\u56e0\u5173\u8054\u65b9\u4ea4\u6613\u800c\u4ea7\u751f\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u964d\u4f4e\u53cc\u91cd\u5f81\u7a0e\u7684\u98ce\u9669\u3002<\/b><span style=\"font-weight: 400;\">\u7279\u522b\u662f\u5bf9\u4e8e\u53cc\u8fb9\u548c\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\uff0c\u8be5\u673a\u5236\u6709\u52a9\u4e8e\u6839\u636e\u5173\u7a0e\u534f\u5b9a\u534f\u8c03\u8d8a\u5357\u4e0e\u4f19\u4f34\u56fd\u4e4b\u95f4\u7684\u5b9a\u4ef7\u65b9\u6cd5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63d0\u5347\u5408\u89c4\u58f0\u8a89\u3002<\/b><span style=\"font-weight: 400;\">\u4e3b\u52a8\u62ab\u9732\u5173\u8054\u65b9\u4ea4\u6613\u7684\u516c\u53f8\u901a\u5e38\u4f1a\u53d7\u5230\u76d1\u7ba1\u673a\u6784\u3001\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u548c\u6295\u8d44\u8005\u7684\u66f4\u597d\u8bc4\u4ef7\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_bat_dau_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_tu_dau\"><\/span><b>\u4f01\u4e1a\u5e94\u8be5\u4ece\u54ea\u91cc\u5f00\u59cb\u5e94\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u4f30\u503c\u65b9\u6cd5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5e76\u4e14\u53d1\u73b0\u7a0e\u52a1\u5b9a\u4ef7\u65b9\u9762\u5b58\u5728\u6f5c\u5728\u98ce\u9669\uff0c\u60a8\u5e94\u8be5\u7acb\u5373\u91c7\u53d6\u4ee5\u4e0b\u4e09\u9879\u63aa\u65bd\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u6240\u6709\u73b0\u6709\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4ee5\u786e\u5b9a\u9002\u5f53\u7684\u8303\u56f4\uff1b;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed4\u7ec6\u5c06\u6b64\u4e0e\u300a\u884c\u653f\u7a0b\u5e8f\u6cd5\u300b\u7b2c 67 \u6761\u89c4\u5b9a\u7684\u56db\u4e2a\u9002\u7528\u6761\u4ef6\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u8bc4\u4f30\u5176\u53ef\u884c\u6027\uff1b;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8282\u7701\u65f6\u95f4\u5e76\u63d0\u9ad8\u7533\u8bf7\u987a\u5229\u5904\u7406\u7684\u51e0\u7387\uff0c\u5efa\u8bae\u60a8\u5728\u51c6\u5907\u6b63\u5f0f\u6587\u4ef6\u4e4b\u524d\uff0c\u5148\u5411\u7a0e\u52a1\u673a\u5173\u7533\u8bf7\u4e00\u6b21\u521d\u6b65\u54a8\u8be2\u4f1a\u8bae\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u4e00\u5f00\u59cb\u5c31\u9009\u62e9\u5408\u9002\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u4f30\u503c\u65b9\u6cd5\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u4e5f\u662f\u4fdd\u62a4\u73b0\u91d1\u6d41\u3001\u957f\u671f\u6700\u5927\u9650\u5ea6\u51cf\u5c11\u7a0e\u52a1\u7ea0\u7eb7\u7684\u6218\u7565\u4e3e\u63aa\u3002\u5982\u679c\u60a8\u9700\u8981\u5ba1\u6838\u6587\u4ef6\u3001\u6784\u5efa\u72ec\u7acb\u7684\u5bf9\u6bd4\u6570\u636e\u96c6\uff0c\u6216\u5c31\u5982\u4f55\u4e3a\u8d35\u516c\u53f8\u7684\u5177\u4f53\u4ea4\u6613\u9009\u62e9\u5408\u9002\u7684\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA) \u63d0\u4f9b\u54a8\u8be2\uff0c\u8bf7\u7559\u4e0b\u60a8\u7684\u8054\u7cfb\u65b9\u5f0f\uff0c\u4ee5\u4fbf MAN \u2013 Master Accountant Network \u7684\u8f6c\u8ba9\u5b9a\u4ef7\u4e13\u5bb6\u56e2\u961f\u4e0e\u60a8\u8054\u7cfb\uff0c\u8fdb\u884c\u66f4\u6df1\u5165\u7684\u63a2\u8ba8\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u603b\u4e4b\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u4f30\u503c\u4e2d\u7684\u6388\u6743\u8d2d\u4e70\u534f\u8bae\uff08APA\uff09\u65b9\u6cd5\u5e76\u975e\u4ec5\u4ec5\u662f\u4e00\u79cd\u884c\u653f\u7a0b\u5e8f\uff0c\u800c\u662f\u4e00\u79cd\u6cd5\u5f8b\u5de5\u5177\uff0c\u5b83\u80fd\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u63a7\u5236\u7a0e\u52a1\u98ce\u9669\uff0c\u800c\u975e\u88ab\u52a8\u5730\u7b49\u5f85\u5ba1\u8ba1\u548c\u68c0\u67e5\u7684\u7ed3\u679c\u3002\u4ece\u6b63\u786e\u8bc6\u522b\u4ea4\u6613\u4e3b\u4f53\u3001\u5168\u9762\u6838\u5b9e\u7b2c67\u6761\u89c4\u5b9a\u7684\u56db\u4e2a\u6761\u4ef6\u3001\u9009\u62e9\u5408\u9002\u7684\u5355\u8fb9\u3001\u53cc\u8fb9\u6216\u591a\u8fb9APA\u5f62\u5f0f\uff0c\u5230\u4e25\u683c\u9075\u5b88\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c70\u81f376\u6761\u89c4\u5b9a\u7684\u56db\u6b65\u6d41\u7a0b\uff0c\u6bcf\u4e00\u6b65\u90fd\u8981\u6c42\u4f01\u4e1a\u51c6\u5907\u900f\u660e\u3001\u51c6\u786e\u4e14\u5177\u6709\u660e\u786e\u6cd5\u5f8b\u4f9d\u636e\u7684\u6570\u636e\u3002.\u00a0<\/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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/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_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u5e94\u7a0e\u4f30\u503c\u65b9\u6cd5\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=\"Phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_theo_co_che_APA_duoc_ap_dung_cho_doi_tuong_nao\"><\/span><b>\u54ea\u4e9b\u5b9e\u4f53\u7b26\u5408\u4f7f\u7528 APA\uff08\u6388\u6743\u8d2d\u4e70\u534f\u8bae\uff09\u65b9\u6cd5\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u7a0e\u52a1\u4f30\u503c\u7684\u6761\u4ef6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c66\u6761\u89c4\u5b9a\uff0c\u7b26\u5408\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u6761\u4ef6\u7684\u5b9e\u4f53\u662f\u751f\u4ea7\u548c\u9500\u552e\u5546\u54c1\u548c\u670d\u52a1\u3001\u91c7\u7528\u7533\u62a5\u6cd5\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u5e76\u4e14\u4e0e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u6240\u5b9a\u4e49\u7684\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u7684\u7ec4\u7ec7\u3002\u91c7\u7528\u603b\u989d\u6cd5\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4f01\u4e1a\u6216\u6ca1\u6709\u6cd5\u5f8b\u5b9a\u4e49\u7684\u5173\u8054\u65b9\u7684\u4f01\u4e1a\u4e0d\u7b26\u5408\u6761\u4ef6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_nao_du_dieu_kien_de_nghi_ap_dung_APA\"><\/span><b>\u54ea\u4e9b\u5173\u8054\u65b9\u4ea4\u6613\u7b26\u5408\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7533\u8bf7\u6761\u4ef6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u4ea4\u6613\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u7b2c 67 \u6761\u7b2c 2 \u6b3e\u89c4\u5b9a\u7684\u56db\u4e2a\u6761\u4ef6\uff1a\u5b83\u5fc5\u987b\u5728\u62df\u8bae\u671f\u95f4\u5185\u5b9e\u9645\u53d1\u751f\u5e76\u6301\u7eed\u53d1\u751f\uff1b\u5fc5\u987b\u6709\u8db3\u591f\u7684\u4f9d\u636e\u6765\u5206\u6790\u548c\u9009\u62e9\u72ec\u7acb\u7684\u53ef\u6bd4\u5b9e\u4f53\uff1b\u5b83\u4e0d\u5f97\u6d89\u53ca\u4efb\u4f55\u7a0e\u52a1\u4e89\u8bae\u6216\u6295\u8bc9\uff1b\u5e76\u4e14\u5b83\u5fc5\u987b\u4ee5\u900f\u660e\u7684\u65b9\u5f0f\u8fdb\u884c\uff0c\u4e0d\u5f97\u4ee5\u9003\u907f\u6216\u5229\u7528\u7a0e\u6536\u534f\u5b9a\u4e3a\u76ee\u7684\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nen_chon_APA_don_phuong_song_phuong_hay_da_phuong\"><\/span><b>APA \u5e94\u8be5\u9009\u62e9\u5355\u8fb9\u3001\u53cc\u8fb9\u8fd8\u662f\u591a\u8fb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9009\u62e9\u54ea\u79cd\u65b9\u5f0f\u53d6\u51b3\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8303\u56f4\u3002\u5982\u679c\u4ea4\u6613\u4e3b\u8981\u53d1\u751f\u5728\u8d8a\u5357\u5883\u5185\uff0c\u4e14\u4ec5\u9700\u4e0e\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u8fbe\u6210\u534f\u8bae\uff0c\u5219\u5355\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA) \u8f83\u4e3a\u5408\u9002\u3002\u5982\u679c\u4f01\u4e1a\u5728\u5176\u4ed6\u56fd\u5bb6\u6709\u5173\u8054\u65b9\uff0c\u5e76\u5e0c\u671b\u6839\u636e\u7a0e\u6536\u534f\u5b9a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\uff0c\u5219\u53cc\u8fb9 APA \u8f83\u4e3a\u5408\u9002\u3002\u591a\u8fb9 APA \u9002\u7528\u4e8e\u6d89\u53ca\u591a\u4e2a\u56fd\u5bb6\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u8fd9\u79cd\u60c5\u51b5\u5e38\u89c1\u4e8e\u8de8\u56fd\u516c\u53f8\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_de_nghi_ap_dung_APA_can_duoc_lap_bang_ngon_ngu_gi\"><\/span><b>APA\u7533\u8bf7\u5e94\u8be5\u7528\u4ec0\u4e48\u8bed\u8a00\u64b0\u5199\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c71\u6761\u89c4\u5b9a\uff0c\u6587\u4ef6\u5fc5\u987b\u4ee5\u8d8a\u5357\u8bed\u7f16\u5199\u3002\u53cc\u8fb9\u548c\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u6587\u4ef6\u8fd8\u5fc5\u987b\u9644\u6709\u82f1\u6587\u8bd1\u672c\uff1b\u5176\u4ed6\u8bed\u8a00\u7684\u539f\u59cb\u6587\u4ef6\u5fc5\u987b\u9644\u6709\u8d8a\u5357\u8bed\u8bd1\u672c\uff08\u5982\u679c\u662f\u53cc\u8fb9\u6216\u591a\u8fb9\u6587\u4ef6\uff0c\u5219\u8fd8\u5fc5\u987b\u9644\u6709\u82f1\u6587\u8bd1\u672c\uff09\uff0c\u5e76\u7531\u7eb3\u7a0e\u4eba\u7b7e\u5b57\u76d6\u7ae0\uff0c\u7eb3\u7a0e\u4eba\u5bf9\u8bd1\u6587\u7684\u51c6\u786e\u6027\u8d1f\u8d23\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_tham_gia_truc_tiep_vao_qua_trinh_dam_phan_APA_song_phuong_da_phuong_khong\"><\/span><b>\u4f01\u4e1a\u53ef\u4ee5\u76f4\u63a5\u53c2\u4e0e\u53cc\u8fb9\u548c\u591a\u8fb9\u300a\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\u300b\uff08APA\uff09\u8c08\u5224\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\uff0c\u4f46\u7a0b\u5ea6\u6709\u9650\u3002\u6839\u636e\u7b2c74\u6761\u7b2c2\u6b3e\uff0c\u5982\u6709\u5fc5\u8981\uff0c\u7ecf\u7a0e\u52a1\u90e8\u95e8\u548c\u5408\u4f5c\u7a0e\u52a1\u673a\u5173\u6279\u51c6\uff0c\u53ef\u4ee5\u9080\u8bf7\u4f01\u4e1a\u4ee3\u8868\u51fa\u5e2d\u89e3\u91ca\u76f8\u5173\u95ee\u9898\uff0c\u4f46\u4e0d\u5f97\u76f4\u63a5\u53c2\u4e0e\u7a0e\u52a1\u673a\u5173\u4e4b\u95f4\u7684\u6574\u4e2a\u8c08\u5224\u8fc7\u7a0b\u3002.\u00a0\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, kh\u00f4ng \u00edt doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t, th\u1eadm ch\u00ed b\u1ecb \u0111\u00e1nh thu\u1ebf tr\u00f9ng ch\u1ec9 v\u00ec l\u1ef1a ch\u1ecdn sai ho\u1eb7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4743","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\/4743","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=4743"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4743\/revisions"}],"predecessor-version":[{"id":4747,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4743\/revisions\/4747"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4744"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}