{"id":4888,"date":"2026-08-07T15:41:53","date_gmt":"2026-08-07T08:41:53","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4888"},"modified":"2026-08-14T17:02:55","modified_gmt":"2026-08-14T10:02:55","slug":"khuon-kho-phap-ly-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/","title":{"rendered":"\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u5f8b\u6846\u67b6\u6982\u8ff0"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\u521a\u521a\u8fdb\u5165\u4e86\u4e00\u4e2a\u65b0\u7684\u7bc7\u7ae0 <\/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><span style=\"color: #0000ff;\"><strong><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><\/strong><\/span><span style=\"font-weight: 400;\"> \u8be5\u6cd5\u4ee4\u5c06\u4e8e2026\u5e747\u67081\u65e5\u6b63\u5f0f\u751f\u6548\uff0c\u53d6\u4ee3\u8fc7\u53bb\u516d\u5e74\u6765\u7684132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u3002\u672c\u6587\u5168\u9762\u7cfb\u7edf\u5730\u68b3\u7406\u4e86\u8be5\u6cd5\u5f8b\u6846\u67b6\u8fd130\u5e74\u7684\u53d1\u5c55\u5386\u7a0b\uff0c\u4ece1997\u5e74\u768474-TC\/TCT\u53f7\u901a\u77e5\u5230\u6700\u65b0\u6587\u4ef6\u3002\u6587\u7ae0\u8fd8\u660e\u786e\u6307\u51fa\u4e86\u5b9a\u4ef7\u65b9\u6cd5\u3001\u7533\u62a5\u7a0b\u5e8f\u548c\u514d\u7a0e\u95e8\u69db\u7b49\u65b9\u9762\u7684\u6838\u5fc3\u53d8\u5316\uff0c\u4f01\u4e1a\u9700\u8981\u7acb\u5373\u66f4\u65b0\u8fd9\u4e9b\u4fe1\u606f\uff0c\u4ee5\u907f\u514d\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u548c\u8ffd\u6eaf\u5f81\u7a0e\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Vi_sao_doanh_nghiep_can_nam_ro_khuon_kho_phap_ly_ve_giao_dich_lien_ket\" >\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Ban_chat_cua_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\" >\u73b0\u884c\u6cd5\u89c4\u4e0b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6027\u8d28<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Doi_tuong_chiu_tac_dong\" >\u53d7\u5f71\u54cd\u65b9<\/a><\/li><\/ul><\/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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Toan_canh_khuon_kho_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam_qua_tung_giai_doan\" >\u6982\u8ff0\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\u53ca\u5176\u4e0d\u540c\u9636\u6bb5\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Giai_doan_dat_nen_mong_1997_%E2%80%93_2013\" >\u57fa\u7840\u5efa\u8bbe\u9636\u6bb5\uff081997 \u2013 2013 \u5e74\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Giai_doan_hinh_thanh_khung_phap_ly_chuyen_biet_2017_%E2%80%93_2021\" >\u5f62\u6210\u5177\u4f53\u6cd5\u5f8b\u6846\u67b6\u9636\u6bb5\uff082017-2021\u5e74\uff09<\/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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Giai_doan_cap_nhat_va_tai_cau_truc_2025_%E2%80%93_2026\" >\u66f4\u65b0\u548c\u91cd\u7ec4\u9636\u6bb5\uff082025-2026\u5e74\uff09<\/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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Bang_tong_hop_khuon_kho_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam\" >\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u5f8b\u6846\u67b6\u6982\u8ff0<\/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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Tong_hop_diem_moi_Nghi_dinh_2552026ND-CP_ve_giao_dich_lien_ket\" >\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u65b0\u589e\u8981\u70b9\u6982\u8981<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_ro_khuon_kho_phap_ly_ve_giao_dich_lien_ket\"><\/span><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4889\" aria-describedby=\"caption-attachment-4889\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4889\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4889\" class=\"wp-caption-text\">\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_cua_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\"><\/span><b>\u73b0\u884c\u6cd5\u89c4\u4e0b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6027\u8d28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2026\u5e747\u67081\u65e5\u751f\u6548\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u662f\u6307\u6d89\u53ca\u8d27\u7269\u548c\u670d\u52a1\u4e70\u5356\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u51fa\u79df\u3001\u8f6c\u8ba9\u548c\u8ba9\u4e0e\u7684\u4ea4\u6613\uff1b\u8d37\u6b3e\u4ea4\u6613\uff1b\u91d1\u878d\u670d\u52a1\uff1b\u4e0e\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u76f8\u5173\u7684\u4ea4\u6613\uff1b\u4ee5\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u5173\u4e8e\u8d44\u6e90\u5171\u4eab\u548c\u6210\u672c\u5206\u644a\u7684\u534f\u8bae\u3002\u8be5\u5b9a\u4e49\u4e0e\u4e4b\u524d\u7684\u6cd5\u4ee4\u57fa\u672c\u76f8\u540c\uff0c\u4f46\u8303\u56f4\u5df2\u8fdb\u4e00\u6b65\u660e\u786e\uff0c\u4ee5\u9650\u5236\u901a\u8fc7\u8d44\u6e90\u5171\u4eab\u3001\u4f01\u4e1a\u534f\u540c\u6548\u5e94\u6216\u6570\u5b57\u7ecf\u6d4e\u4ea4\u6613\u7b49\u975e\u4f20\u7edf\u4ea4\u6613\u5f62\u5f0f\u89c4\u907f\u89c4\u5b9a\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7f3a\u4e4f\u8db3\u591f\u5065\u5168\u7684\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u5f8b\u6846\u67b6\uff0c\u5173\u8054\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u8de8\u56fd\u516c\u53f8\uff0c\u5f88\u5bb9\u6613\u64cd\u7eb5\u5185\u90e8\u5b9a\u4ef7\uff0c\u5c06\u5229\u6da6\u4ece\u9ad8\u7a0e\u6536\u5730\u533a\u8f6c\u79fb\u5230\u4f4e\u7a0e\u6536\u5730\u533a\u3002\u56e0\u6b64\uff0c\u8d8a\u5357\u6240\u6709\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u90fd\u4e00\u8d2f\u5f3a\u8c03\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u3001\u5229\u6da6\u7387\u6216\u5229\u6da6\u5206\u914d\u6bd4\u4f8b\u5fc5\u987b\u4e0e\u72ec\u7acb\u65b9\u5728\u7c7b\u4f3c\u6761\u4ef6\u4e0b\u8fdb\u884c\u7684\u4ea4\u6613\u4ef7\u683c\u3001\u5229\u6da6\u7387\u6216\u5229\u6da6\u5206\u914d\u6bd4\u4f8b\u76f8\u540c\u3002.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_tac_dong\"><\/span><b>\u53d7\u5f71\u54cd\u65b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\u9002\u7528\u4e8e\u6240\u6709\u751f\u4ea7\u6216\u7ecf\u8425\u5546\u54c1\u548c\u670d\u52a1\u3001\u5e76\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e14\u4e0e\u5173\u8054\u65b9\u5b58\u5728\u4ea4\u6613\u7684\u7ec4\u7ec7\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u3002\u4e0e\u8d38\u6613\u4f19\u4f34\u5b58\u5728\u6240\u6709\u6743\u5173\u7cfb\u3001\u501f\u8d37\u5173\u7cfb\u3001\u7ba1\u7406\u4eba\u5458\u5173\u7cfb\u6216\u79c1\u4eba\u5173\u7cfb\u7684\u56fd\u5185\u4f01\u4e1a\uff0c\u5982\u679c\u7b26\u5408\u5173\u8054\u65b9\u8ba4\u5b9a\u6807\u51c6\uff0c\u4e5f\u9700\u9075\u5b88\u76f8\u5173\u6cd5\u89c4\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Toan_canh_khuon_kho_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam_qua_tung_giai_doan\"><\/span><b>\u6982\u8ff0\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\u53ca\u5176\u4e0d\u540c\u9636\u6bb5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4891\" aria-describedby=\"caption-attachment-4891\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4891\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1.jpg\" alt=\"To\u00e0n c\u1ea3nh khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam qua t\u1eebng giai \u0111o\u1ea1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4891\" class=\"wp-caption-text\">\u6982\u8ff0\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\u53ca\u5176\u4e0d\u540c\u9636\u6bb5\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8981\u6b63\u786e\u7406\u89e3\u73b0\u884c\u6cd5\u89c4\u7684\u6027\u8d28\uff0c\u6709\u5fc5\u8981\u56de\u987e\u8fd130\u5e74\u6765\u6cd5\u5f8b\u6846\u67b6\u7684\u5f62\u6210\u548c\u53d1\u5c55\u5386\u7a0b\uff0c\u8be5\u5386\u7a0b\u5206\u4e3a\u4e09\u4e2a\u4e3b\u8981\u9636\u6bb5\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_dat_nen_mong_1997_%E2%80%93_2013\"><\/span><b>\u57fa\u7840\u5efa\u8bbe\u9636\u6bb5\uff081997 \u2013 2013 \u5e74\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u5f8b\u6846\u67b6\u7684\u6700\u65e9\u5960\u57fa\u6587\u4ef6\u662f1997\u5e7410\u670820\u65e5\u8d22\u653f\u90e8\u53d1\u5e03\u7684\u7b2c74-TC\/TCT\u53f7\u901a\u77e5\uff0c\u8be5\u901a\u77e5\u6307\u5bfc\u4e86\u300a\u8d8a\u5357\u5916\u56fd\u6295\u8d44\u6cd5\u300b\u4e0b\u5404\u7c7b\u6295\u8d44\u5f62\u5f0f\u7684\u7a0e\u6536\u89c4\u5b9a\u3002\u8fd9\u4efd\u6587\u4ef6\u662f\u4e00\u4e2a\u8d77\u70b9\uff0c\u4e0e\u7ecf\u6d4e\u5f00\u653e\u521d\u671f\u5438\u5f15\u5916\u8d44\u7684\u80cc\u666f\u5bc6\u5207\u76f8\u5173\uff0c\u5e76\u672a\u50cf\u4eca\u5929\u8fd9\u6837\u76f4\u63a5\u9610\u8ff0\u201c\u5173\u8054\u65b9\u4ea4\u6613\u201d\u7684\u6982\u5ff5\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u771f\u6b63\u7684\u8f6c\u6298\u70b9\u51fa\u73b0\u5728\u7b2c117\/2005\/TT-BTC\u53f7\u901a\u77e5\u4e2d\uff0c\u8fd9\u662f\u9996\u4efd\u5c31\u5173\u8054\u65b9\u4e4b\u95f4\u5546\u4e1a\u4ea4\u6613\u4e2d\u5e02\u573a\u4ef7\u683c\u7684\u786e\u5b9a\u63d0\u4f9b\u5177\u4f53\u6307\u5bfc\u7684\u6587\u4ef6\u3002\u8fd9\u6807\u5fd7\u7740\u8d8a\u5357\u9996\u6b21\u6839\u636e\u56fd\u9645\u60ef\u4f8b\uff08\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\uff09\u6b63\u5f0f\u5c06\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u5408\u6cd5\u5316\u30022010\u5e74\uff0c\u7b2c66\/2010\/TT-BTC\u53f7\u901a\u77e5\u53d6\u4ee3\u4e86\u7b2c117\/2005\u53f7\u901a\u77e5\uff0c\u8fdb\u4e00\u6b65\u5b8c\u5584\u4e86\u5e02\u573a\u4ef7\u683c\u7684\u786e\u5b9a\u65b9\u6cd5\u5e76\u6269\u5927\u4e86\u9002\u7528\u8303\u56f4\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2013 \u5e74\uff0c\u7a0e\u52a1\u673a\u5173\u7b2c 201\/2013\/TT-BTC \u53f7\u901a\u77e5\u9996\u6b21\u89c4\u5b9a\u4e86\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u673a\u5236\uff0c\u8fd9\u6807\u5fd7\u7740\u5411\u524d\u8fc8\u51fa\u4e86\u91cd\u8981\u4e00\u6b65\uff1a\u5173\u8054\u4f01\u4e1a\u53ef\u4ee5\u4e3b\u52a8\u4e0e\u7a0e\u52a1\u673a\u5173\u5c31\u5b9a\u4ef7\u65b9\u6cd5\u8fdb\u884c\u9884\u5148\u534f\u5546\uff0c\u800c\u4e0d\u662f\u5728\u4ea4\u6613\u53d1\u751f\u540e\u624d\u63a5\u53d7\u68c0\u67e5\u548c\u8bc4\u4f30\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_hinh_thanh_khung_phap_ly_chuyen_biet_2017_%E2%80%93_2021\"><\/span><b>\u5f62\u6210\u5177\u4f53\u6cd5\u5f8b\u6846\u67b6\u9636\u6bb5\uff082017-2021\u5e74\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6b64\u671f\u95f4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\u5f97\u5230\u4e86\u53d1\u5c55\uff0c\u8fd9\u8868\u660e\u653f\u5e9c\u51b3\u5fc3\u52a0\u5f3a\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u7ba1\u7406\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u662f\u9996\u90e8\u4e13\u95e8\u9488\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u6cd5\u4ee4\u6587\u4ef6\u3002\u8be5\u6cd5\u4ee4\u6700\u663e\u8457\u7684\u7279\u70b9\u5728\u4e8e\uff0c\u5b83\u9996\u6b21\u5bf9\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u8bbe\u5b9a\u4e86\u4e0a\u9650\uff0c\u8fd9\u6210\u4e3a\u9632\u6b62\u201c\u8d44\u672c\u5f31\u5316\u201d\uff08\u4e00\u79cd\u5e38\u89c1\u7684\u901a\u8fc7\u4f01\u4e1a\u95f4\u501f\u8d37\u4ea4\u6613\u8fdb\u884c\u7684\u8f6c\u79fb\u5b9a\u4ef7\u624b\u6bb5\uff09\u7684\u6709\u6548\u5de5\u5177\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5230 2020 \u5e74\uff0c\u7b2c 68\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u4fee\u8ba2\u548c\u8865\u5145\u4e86\u7b2c 20\/2017 \u53f7\u6cd5\u4ee4\uff0c\u7279\u522b\u5730\u5c06\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u4e0a\u9650\u4ece 20% \u63d0\u9ad8\u5230 30%\uff08\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u5229\u606f\u652f\u51fa\u548c\u6298\u65e7\u652f\u51fa\uff08EBITDA\uff09\uff09\uff0c\u5e76\u5141\u8bb8\u5c06\u4e0d\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u5230\u540e\u7eed\u7eb3\u7a0e\u671f\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ec5\u51e0\u4e2a\u6708\u540e\uff0c2020\u5e7411\u67085\u65e5\u9881\u5e03\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4fbf\u5b8c\u5168\u53d6\u4ee3\u4e86\u7b2c20\/2017\u53f7\u6cd5\u4ee4\u548c\u7b2c68\/2020\u53f7\u6cd5\u4ee4\uff0c\u6210\u4e3a2020-2026\u5e74\u671f\u95f4\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u5f8b\u6846\u67b6\u7684\u57fa\u77f3\u3002\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u5168\u9762\u7cfb\u7edf\u5316\u4e86\u4ee5\u4e0b\u5185\u5bb9\uff1a\u6bd4\u8f83\u5206\u6790\u539f\u5219\u3001\u4e09\u79cd\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u3001\u4e09\u7ea7\u6587\u4ef6\u7f16\u5236\u4e49\u52a1\uff08\u56fd\u5bb6\u6587\u4ef6\u3001\u5168\u7403\u6587\u4ef6\u3001\u56fd\u522b\u62a5\u544a\uff09\u4ee5\u53ca\u514d\u4e8e\u7533\u62a5\u548c\u7f16\u5236\u6587\u4ef6\u7684\u60c5\u5f62\u3002\u4e0e\u6b64\u540c\u65f6\uff0c\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u51fd\u5c31\u65b0\u6cd5\u5f8b\u6846\u67b6\u4e0b\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u673a\u5236\u7684\u9002\u7528\u63d0\u4f9b\u4e86\u8be6\u7ec6\u6307\u5bfc\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_cap_nhat_va_tai_cau_truc_2025_%E2%80%93_2026\"><\/span><b>\u66f4\u65b0\u548c\u91cd\u7ec4\u9636\u6bb5\uff082025-2026\u5e74\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7ecf\u8fc7\u8fd1\u4e94\u5e74\u7684\u5b9e\u65bd\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\u6b63\u8fdb\u5165\u91cd\u5927\u66f4\u65b0\u9636\u6bb5\uff0c\u4ee5\u8ddf\u4e0a\u65b0\u7684\u56fd\u9645\u6807\u51c6\uff0c\u7279\u522b\u662f\u5168\u7403\u7a0e\u57fa\u4fb5\u8680\u9884\u9632\u548c\u63a7\u5236\u5021\u8bae\uff08BEPS\uff09\u548c\u5168\u7403\u6700\u4f4e\u7a0e\u5021\u8bae\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2025 \u5e74 2 \u6708 10 \u65e5\u53d1\u5e03\u7684\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u81ea 2025 \u5e74 3 \u6708 27 \u65e5\u8d77\u751f\u6548\uff0c\u5bf9\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u82e5\u5e72\u91cd\u8981\u6761\u6b3e\u8fdb\u884c\u4e86\u4fee\u8ba2\uff0c\u91cd\u70b9\u5728\u4e8e\u660e\u786e\u901a\u8fc7\u62c5\u4fdd\u548c\u8d37\u6b3e\u786e\u5b9a\u5173\u8054\u65b9\u7684\u60c5\u5f62\uff08\u7279\u522b\u662f\u6392\u9664\u4fe1\u8d37\u673a\u6784\u4e0d\u53c2\u4e0e\u501f\u6b3e\u4f01\u4e1a\u7ba1\u7406\u548c\u63a7\u5236\u7684\u67d0\u4e9b\u60c5\u5f62\uff09\uff0c\u589e\u52a0\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u5728\u63d0\u4f9b\u4fe1\u606f\u65b9\u9762\u7684\u534f\u8c03\u8d23\u4efb\uff0c\u5e76\u66ff\u6362\u4e86\u5173\u4e8e\u5173\u8054\u65b9\u4fe1\u606f\u548c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u9644\u5f55\u4e00\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u5927\u7684\u8f6c\u6298\u70b9\u662f2026\u5e746\u670830\u65e5\u9881\u5e03\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8be5\u6cd5\u4ee4\u81ea2026\u5e747\u67081\u65e5\u8d77\u6b63\u5f0f\u751f\u6548\uff0c\u5e76\u7acb\u5373\u9002\u7528\u4e8e2026\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\u3002\u8be5\u6cd5\u4ee4\u5b8c\u5168\u53d6\u4ee3\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5e76\u4ee5\u5305\u62ec\u7b2c108\/2025\/QH15\u53f7\u7a0e\u52a1\u7ba1\u7406\u6cd5\u548c\u7b2c67\/2025\/QH15\u53f7\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u5728\u5185\u7684\u65b0\u6cd5\u5f8b\u57fa\u7840\u4e3a\u57fa\u7840\u3002\u4e0e\u4e4b\u524d\u7684\u7248\u672c\u76f8\u6bd4\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7cfb\u7edf\u5316\u4e86\u72ec\u7acb\u53ef\u6bd4\u5b9e\u4f53\u7684\u5206\u6790\u3001\u6bd4\u8f83\u548c\u9009\u62e9\u7684\u6240\u6709\u539f\u5219\uff0c\u660e\u786e\u4e86\u201c\u6807\u51c6\u72ec\u7acb\u4ea4\u6613\u4ef7\u503c\u8303\u56f4\u201d\uff08\u4ece\u7b2c 35 \u4e2a\u767e\u5206\u4f4d\u6570\u5230\u7b2c 75 \u4e2a\u767e\u5206\u4f4d\u6570\uff09\u7684\u6982\u5ff5\uff0c\u5e76\u6839\u636e\u8981\u6392\u9664\u7684\u91cd\u5927\u5dee\u5f02\u7a0b\u5ea6\uff0c\u89c4\u5b9a\u4e86\u8981\u9009\u62e9\u7684\u72ec\u7acb\u53ef\u6bd4\u5b9e\u4f53\u7684\u6700\u5c0f\u6570\u91cf\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0e\u6b64\u540c\u65f6\uff0c\u4e8e2026\u5e747\u67081\u65e5\u751f\u6548\u7684\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u6574\u5408\u4e86\u6b64\u524d\u5206\u6563\u7684\u4e09\u9879\u76d1\u7ba1\u89c4\u5b9a\uff1a\u53cc\u91cd\u5f81\u7a0e\u907f\u514d\u534f\u5b9a\uff08DTA\uff09\u5b9e\u65bd\u6307\u5357\u3001\u53cc\u8fb9\u534f\u5b9a\uff08MAP\uff09\u7a0b\u5e8f\u4ee5\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u4e2d\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u673a\u5236\u7684\u9002\u7528\u6307\u5357\u3002\u8be5\u901a\u77e5\u540c\u65f6\u53d6\u4ee3\u4e86\u7b2c201\/2013\/TT-BTC\u53f7\u901a\u77e5\u548c\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u6807\u5fd7\u7740\u8d8a\u5357\u9996\u6b21\u62e5\u6709\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u4e0eAPA\u673a\u5236\u76f8\u5173\u7684\u7a0e\u6536\u534f\u5b9a\u9002\u7528\u7684\u5168\u9762\u7edf\u4e00\u7684\u6307\u5bfc\u6587\u4ef6\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_tong_hop_khuon_kho_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u5f8b\u6846\u67b6\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4892\" aria-describedby=\"caption-attachment-4892\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4892\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam.jpg\" alt=\"B\u1ea3ng t\u1ed5ng h\u1ee3p khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4892\" class=\"wp-caption-text\">\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u5f8b\u6846\u67b6\u6982\u8ff0<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7ecf\u8fc7\u8fd130\u5e74\u7684\u5f62\u6210\u548c\u53d1\u5c55\uff0c\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u5f8b\u6846\u67b6\u7ecf\u5386\u4e86\u591a\u6b21\u4fee\u8ba2\u548c\u66f4\u65b0\uff0c\u9010\u6e10\u5411\u56fd\u9645\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u6807\u51c6\u9760\u62e2\u3002\u4e0b\u8868\u6309\u65f6\u95f4\u987a\u5e8f\u7cfb\u7edf\u5730\u5217\u51fa\u4e86\u6784\u6210\u8be5\u6cd5\u5f8b\u6846\u67b6\u7684\u6240\u6709\u6cd5\u5f8b\u6587\u4ef6\uff0c\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u6bd4\u8f83\u54ea\u4e9b\u6587\u4ef6\u76ee\u524d\u6709\u6548\u3001\u54ea\u4e9b\u6587\u4ef6\u5df2\u88ab\u53d6\u4ee3\u4ee5\u53ca\u6bcf\u4efd\u6587\u4ef6\u7684\u5177\u4f53\u4f5c\u7528\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u5f8b\u6846\u67b6\u6982\u8ff0\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4e0d\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6587\u6863\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6709\u6548\u6027\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u89d2\u8272<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1997\u5e74\u7b2c74\u53f7\u901a\u51fd\/TC-TCT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/10\/1997<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5df2\u5230\u671f\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u4efd\u6587\u4ef6\u5960\u5b9a\u4e86\u4e0e\u5916\u56fd\u6295\u8d44\u7a0e\u76f8\u5173\u7684\u7b2c\u4e00\u57fa\u7840\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c 117\/2005\/TT-BTC \u53f7\u901a\u51fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19\/12\/2005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5df2\u5230\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9996\u6b21\u5c31\u786e\u5b9a\u5f53\u4e8b\u65b9\u95f4\u5e02\u573a\u4ef7\u683c\u63d0\u4f9b\u6307\u5bfc\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 66\/2010\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22\/04\/2010<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5df2\u5230\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d6\u4ee3 2005 \u5e74\u7b2c 117 \u53f7\u901a\u544a\uff0c\u6539\u8fdb\u5b9a\u4ef7\u65b9\u6cd5\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 201\/2013\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/12\/2013<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5df2\u5230\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u9996\u6b21\u5bf9\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u673a\u5236\u4f5c\u51fa\u89c4\u5b9a\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24\/02\/2017<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5df2\u5230\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u4efd\u4e13\u95e8\u7684\u6cd5\u4ee4\u7ea7\u6587\u4ef6\u89c4\u5b9a\u4e86\u5229\u606f\u652f\u51fa\u7684\u4e0a\u9650\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c68\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24\/6\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5df2\u5230\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c06\u5229\u606f\u652f\u51fa\u4e0a\u9650\u4ece 20% EBITDA \u4fee\u6539\u4e3a 30% EBITDA\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">05\/11\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u6548\u671f\u81f32026\u5e747\u67081\u65e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2020-2026\u5e74\u671f\u95f4\u7684\u5173\u952e\u6587\u4ef6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45\/2021\/TT-BTC \u901a\u51fd\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18\/6\/2021<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5df2\u5931\u6548\uff0c\u7531\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u53d6\u4ee3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be6\u7ec6\u8bf4\u660e\u5982\u4f55\u5e94\u7528APA\u673a\u5236\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\/02\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea2025\u5e743\u670827\u65e5\u8d77\u751f\u6548\uff0c\u81f32026\u5e747\u67081\u65e5\u6b62\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fee\u6539\u548c\u8865\u5145\u5173\u8054\u65b9\u8bc6\u522b\u6807\u51c6\uff0c\u53d6\u4ee3\u9644\u5f55 I\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\/06\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6b63\u5f0f\u751f\u6548\u65e5\u671f\u4e3a2026\u5e747\u67081\u65e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73b0\u884c\u652f\u67f1\u6587\u672c\uff0c\u9002\u7528\u4e8e 2026 \u7eb3\u7a0e\u5e74\u5ea6\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 95\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6b63\u5f0f\u751f\u6548\u65e5\u671f\u4e3a2026\u5e747\u67081\u65e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6574\u5408 DTA\u3001MAP \u548c APA \u6307\u5357\uff0c\u4ee5\u89c4\u8303\u5173\u8054\u4ea4\u6613\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u663e\u7136\uff0c\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\u5e76\u975e\u5355\u4e00\u6587\u4ef6\uff0c\u800c\u662f\u4e00\u4e2a\u5206\u9636\u6bb5\u6784\u5efa\u7684\u4f53\u7cfb\uff0c\u8fd9\u53cd\u6620\u51fa\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u65e5\u76ca\u6536\u7d27\u7684\u8d8b\u52bf\u3002\u76ee\u524d\uff0c\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u7684\u4e24\u4efd\u5173\u952e\u6587\u4ef6\u662f2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u4ee5\u53ca\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\uff0c\u8fd9\u4e24\u4efd\u6587\u4ef6\u5747\u9002\u7528\u4e8e2026\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_diem_moi_Nghi_dinh_2552026ND-CP_ve_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u65b0\u589e\u8981\u70b9\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e747\u67089\u65e5\uff0c\u7a0e\u52a1\u90e8\u95e8\u53d1\u5e03\u4e86\u2026\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/\">\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8be6\u7ec6\u4ecb\u7ecd <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u65b0\u8981\u70b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4e0e\u65e7\u7684\u6cd5\u5f8b\u6846\u67b6\uff08\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff09\u76f8\u6bd4\uff0c\u8fd9\u4efd\u6587\u4ef6\u610f\u4e49\u91cd\u5927\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u786e\u7406\u89e3\u6280\u672f\u53d8\u66f4\u548c\u5408\u89c4\u4e49\u52a1\u3002\u4e0b\u8868\u6309\u5185\u5bb9\u7c7b\u522b\u6c47\u603b\u4e86\u6240\u6709\u503c\u5f97\u6ce8\u610f\u7684\u65b0\u8981\u70b9\uff0c\u4ee5\u53ca\u4fee\u8ba2\u7684\u4f9d\u636e\u6761\u6b3e\u548c\u76ee\u7684\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u65b0\u8981\u70b9\u7684\u6458\u8981\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4e0d\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4fee\u8ba2\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6761\u6b3e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u66f4\u65b0\u65b0\u8981\u70b9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76ee\u7684<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u539f\u5219\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53c2\u71672025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c6\u6761\u7b2c4\u6b3e\u89c4\u5b9a\u7684\u7a0e\u6536\u7ba1\u7406\u539f\u5219\u548c\u7b2c22\u6761\u7b2c1\u6b3e\u89c4\u5b9a\u7684\u7a0e\u52a1\u68c0\u67e5\u539f\u5219\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c108\/2025\/QH15\u53f7\u7a0e\u52a1\u7ba1\u7406\u6cd5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bcd\u8bed\u89e3\u91ca\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u56db\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b8c\u6210\u201c\u6700\u9ad8\u6bcd\u516c\u53f8\u201d\u548c\u201c\u7a0e\u52a1\u534f\u8bae\u201d\u7684\u5b9a\u4e49\uff08\u53c2\u8003\u7b2c 107\/2023\/QH15 \u53f7\u51b3\u8bae\u548c\u7b2c 236\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff09\uff1b\u5b8c\u6210\u201c\u5173\u8054\u65b9\u4ea4\u6613\u201d\u3001\u201c\u56fd\u5bb6\u6863\u6848\u201d\u3001\u201c\u5168\u7403\u6863\u6848\u201d\u548c\u201c\u975e\u7cfb\u7edf\u6027\u4fe1\u606f\u4ea4\u6362\u72b6\u6001\u201d\u7684\u5b9a\u4e49\u3002\u201d\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3a\u7533\u8bf7\u5efa\u7acb\u6e05\u6670\u4e00\u81f4\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u7cfb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u4e94\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u5f62\u5f0f\u589e\u8fdb\u5173\u7cfb\u3002 <\/span><b>\u501f\u8d37<\/b><span style=\"font-weight: 400;\"> \uff08\u7c7b\u4f3c\u4e8e\u501f\u8d37\uff09\u4f01\u4e1a\u4e0e\u7ba1\u7406\u6216\u63a7\u5236\u4f01\u4e1a\u7684\u4e2a\u4eba\u4e4b\u95f4\u7684\u501f\u8d37\uff1b\u5bf9\u4e8e\u8d1f\u8d23\u4e70\u5356\u548c\u5904\u7406\u503a\u52a1\u7684\u56fd\u6709\u7ec4\u7ec7\u4f5c\u4e3a\u503a\u6743\u4eba\u548c\u62c5\u4fdd\u4eba\uff0c\u5219\u9002\u7528\u5176\u4ed6\u4f8b\u5916\u89c4\u5b9a\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u53cd\u6620\u4ea4\u6613\u6027\u8d28\u5e76\u89e3\u51b3\u5b9e\u9645\u95ee\u9898\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u7684\u6570\u636e\u5e93<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u5341\u4e03\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53c2\u8003\u5546\u4e1a\u6570\u636e\u5e93\u548c2025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u89c4\u5b9a\u7684\u7a0e\u52a1\u7ba1\u7406\u6570\u636e\uff1b; <\/span><b>\u8865\u5145\u56fd\u5bb6\u6570\u636e\u5e93<\/b><span style=\"font-weight: 400;\">; \u989d\u5916\u7684 <\/span><b>\u4f18\u5148\u987a\u5e8f<\/b><span style=\"font-weight: 400;\">:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u516c\u5f00\u6570\u636e<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5546\u4e1a\u6570\u636e<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u6570\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6269\u5927\u53ef\u9760\u6570\u636e\u6765\u6e90\uff0c\u63d0\u9ad8\u7528\u4e8e\u6bd4\u8f83\u7684\u6570\u636e\u9009\u62e9\u900f\u660e\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u7684\u6743\u5229\u548c\u4e49\u52a1\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u5341\u516b\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53c2\u71672025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c37\u6761\u7b2c1\u6b3e\u548c\u7b2c2\u6b3e\uff0c\u5c06\u201c\u529e\u7406\u7a0e\u52a1\u624b\u7eed\u7684\u4f01\u4e1a\u201d\u6539\u4e3a <\/span><b>\u201c\u5904\u7406\u7a0e\u52a1\u624b\u7eed\u7684\u5546\u4e1a\u673a\u6784\u201d<\/b><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u540c\u6b65\u6cd5\u5f8b\u672f\u8bed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a (CbCR)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u5341\u4e5d\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6536\u5165\u95e8\u69db\u7531\u4ee5\u4e0b\u56e0\u7d20\u51b3\u5b9a\uff1a <\/span><b>\u62a5\u544a\u5e74\u5ea6\u4e4b\u524d\u7684\u8d22\u653f\u5e74\u5ea6<\/b><span style=\"font-weight: 400;\"> \uff08\u4e4b\u524d\u57fa\u4e8e\u7eb3\u7a0e\u671f\uff09\uff1b\u7ef4\u6301\u95e8\u69db <\/span><b>7.5\u4ebf\u6b27\u5143<\/b><span style=\"font-weight: 400;\">; \uff1b\u6839\u636e\u56fd\u5bb6\u516c\u5e03\u768412\u6708\u4e2d\u592e\u6c47\u7387\u6216\u4ea4\u53c9\u6c47\u7387\u8865\u5145\u6c47\u7387\uff1b\u660e\u786e\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u8c41\u514d\u6216\u7f34\u7eb3\u8981\u6c42\uff1b\u660e\u786e\u652f\u4ed8\u65b9\u5f0f <\/span><b>XML\u7f16\u7801<\/b><span style=\"font-weight: 400;\"> \u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\uff1b\u4f7f\u7528\u8868\u683c 01\/TB-BCLN \u901a\u77e5\u7eb3\u7a0e\u4eba\uff0c\u53ea\u9700\u652f\u4ed8\u4e00\u6b21\uff0c\u5982\u6709\u4efb\u4f55\u53d8\u66f4\uff0c\u5c06\u5728 90 \u5929\u5185\u66f4\u65b0\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u6307\u5bfc\u65b9\u9488\uff08BEPS\u884c\u52a8\u8ba1\u521213\uff09\uff0c\u63d0\u9ad8\u900f\u660e\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u514d\u4e8e\u51c6\u5907\u4f30\u503c\u6587\u4ef6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">c \u70b9\u7b26\u5408\u7ecf\u5408\u7ec4\u7ec7\u6307\u5bfc\u65b9\u9488\uff08BEPS \u884c\u52a8 13\uff09\uff0c\u63d0\u9ad8\u4e86\u900f\u660e\u5ea6\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><b>\u5c06\u6536\u5165\u95e8\u69db\u63d0\u9ad8\u5230 5000 \u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\u3002<\/b><span style=\"font-weight: 400;\">, <\/span><b>\u53d6\u6d88\u201c\u529f\u80fd\u7b80\u5355\u7684\u4f01\u4e1a\u201d\u8fd9\u4e00\u6807\u51c6\u3002\u201d\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6269\u5927\u514d\u4e8e\u7533\u62a5\u8981\u6c42\u7684\u4f4e\u98ce\u9669\u5b9e\u4f53\u8303\u56f4\uff0c\u53ef\u4ee5\u964d\u4f4e\u5408\u89c4\u6210\u672c\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u7684\u804c\u8d23\u548c\u6743\u529b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c21\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bf7\u6f84\u6e05\uff1a <\/span><b>\u4e0d\u8981\u4f7f\u7528\u56fd\u522b\u62a5\u544a\u8c03\u6574\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u3002<\/b><span style=\"font-weight: 400;\">; \u8865\u5145\u673a\u5236 <\/span><b>\u201c\u5408\u89c4\u7ba1\u7406\u548c\u81ea\u613f\u5408\u89c4\u652f\u6301\u201d<\/b><span style=\"font-weight: 400;\"> \uff08\u884c\u4e1a\u5229\u6da6\u7387\u62ab\u9732\u3001\u7533\u62a5\u534f\u52a9\u3001\u4fe1\u606f\u5b89\u5168\uff09\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece\u201c\u540e\u98ce\u9669\u7ba1\u7406\u201d\u6a21\u5f0f\u8f6c\u5411\u4e0e\u7eb3\u7a0e\u4eba\u5408\u4f5c\u548c\u652f\u6301\u7684\u6a21\u5f0f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5404\u90e8\u59d4\u3001\u90e8\u95e8\u548c\u4eba\u6c11\u59d4\u5458\u4f1a\u7684\u804c\u8d23\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c22\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ec4\u7ec7\u5408\u5e76\u540e\uff0c\u66f4\u65b0\u5404\u90e8\u59d4\u3001\u90e8\u95e8\u548c\u7701\/\u5e02\u4eba\u6c11\u59d4\u5458\u4f1a\u7684\u540d\u79f0\u548c\u804c\u80fd\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0e\u65b0\u7684\u7ec4\u7ec7\u7ed3\u6784\u4fdd\u6301\u4e00\u81f4\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fc7\u6e21\u6761\u6b3e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c23\u6761\u7b2c3\u6b3e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d7\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 3 \u6761\u5173\u4e8e\u5229\u606f\u652f\u51fa\u7684\u8fc7\u6e21\u6027\u89c4\u5b9a\u7ea6\u675f\u7684\u4f01\u4e1a\uff0c\u5728\u5269\u4f59\u671f\u9650\u5185\u5c06\u7ee7\u7eed\u53d7\u8fd9\u4e9b\u89c4\u5b9a\u7684\u7ea6\u675f\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u653f\u7b56\u8fde\u7eed\u6027\u5e76\u4fdd\u62a4\u7eb3\u7a0e\u4eba\u6743\u76ca\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u7531\u6b64\u53ef\u89c1\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e0d\u4ec5\u6839\u636e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u548c\u300a2025 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u66f4\u65b0\u4e86\u6cd5\u5f8b\u4f9d\u636e\uff0c\u800c\u4e14\u8fd8\u5e26\u6765\u4e86\u4f01\u4e1a\u9700\u8981\u7acb\u5373\u5173\u6ce8\u7684\u4e09\u9879\u6700\u5b9e\u8d28\u6027\u7684\u53d8\u5316\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6dfb\u52a0\u94fe\u63a5\/\u8fde\u63a5\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u514d\u9664\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7f16\u5236\u7684\u6536\u5165\u95e8\u69db\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e BEPS 13 \u6807\u51c6\uff0c\u52a0\u5f3a\u548c\u89c4\u8303\u4e0e\u56fd\u522b\u5229\u6da6\u62a5\u544a\u76f8\u5173\u7684\u6240\u6709\u4e49\u52a1\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u7acb\u5373\u5ba1\u67e5\u8fd9\u4e9b\u6807\u51c6\uff0c\u4ee5\u91cd\u65b0\u754c\u5b9a\u5176\u7533\u62a5\u548c\u6587\u4ef6\u4e49\u52a1\u7684\u8303\u56f4\uff0c\u8be5\u89c4\u5b9a\u9002\u7528\u4e8e 2026 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u671f\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u968f\u7740\u6280\u672f\u6cd5\u89c4\u65e5\u76ca\u590d\u6742\uff0c\u9700\u8981\u4ed4\u7ec6\u8003\u8651\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;\"> \u6211\u4eec\u4f9d\u9760\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u4e13\u4e1a\u3001\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\u6765\u786e\u4fdd\u60a8\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u51c6\u5907\u59a5\u5f53\uff0c\u5305\u542b\u6240\u6709\u5fc5\u8981\u7684\u6587\u4ef6\uff0c\u5e76\u5c06\u7a0e\u52a1\u8bc4\u4f30\u7684\u98ce\u9669\u964d\u81f3\u6700\u4f4e\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2017\u5e74\u81f32026\u5e74\u5b9e\u65bd\u65f6\u95f4\u8868\u6982\u8981\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7533\u8bf7\u5e74\u4efd<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9002\u7528\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9002\u7528\u901a\u544a<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2017 \u2013 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 41\/2017\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2020 \u2013 2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45\/2021\/TT-BTC \u901a\u51fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4fee\u6539\u548c\u8865\u5145\u4e86\u7b2c 132 \u53f7\u6cd5\u4ee4\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45\/2021\/TT-BTC \u901a\u51fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 95\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ece1997\u5e74\u7684\u7b2c74-TC\/TCT\u53f7\u901a\u77e5\u52302026\u5e74\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\uff0c\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u6846\u67b6\u4e0d\u65ad\u53d1\u5c55\u5b8c\u5584\uff0c\u65e5\u76ca\u63a5\u8fd1\u56fd\u9645\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u7a0e\u52a1\u900f\u660e\u5ea6\u6807\u51c6\u3002\u638c\u63e1\u8fd9\u5957\u5b8c\u6574\u7684\u6cd5\u89c4\u4f53\u7cfb\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u5c65\u884c\u7533\u62a5\u4e49\u52a1\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u79ef\u6781\u5236\u5b9a\u53ef\u6301\u7eed\u7684\u5185\u90e8\u4ea4\u6613\u5b9a\u4ef7\u7b56\u7565\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u9700\u8981\u5177\u4f53\u8bc4\u4f30\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u60a8\u7684\u4e1a\u52a1\u8fd0\u8425\u7684\u5f71\u54cd\uff0c\u60a8\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u4fe1\u606f\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;\"> \u83b7\u5f97\u652f\u6301\uff0c\u4ee5\u5ba1\u67e5\u548c\u89c4\u5212\u7b26\u5408\u60a8\u6240\u5728\u884c\u4e1a\u548c\u4f01\u4e1a\u89c4\u6a21\u5177\u4f53\u7279\u70b9\u7684\u5408\u89c4\u7b56\u7565\u3002.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u5bf9\u6bcf\u79cd\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u8fdb\u884c\u66f4\u6df1\u5165\u7684\u5206\u6790\uff0c\u4ee5\u53ca\u5982\u4f55\u4f7f\u7528\u6700\u65b0\u6a21\u677f\u6784\u5efa\u8f6c\u8ba9\u5b9a\u4ef7\u6982\u51b5\uff0c\u8bf7\u8054\u7cfb\u6211\u4eec\u3002 <\/span><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;\"> \u5982\u9700\u6df1\u5165\u652f\u6301\u548c\u5efa\u8bae\u3002.<\/span><\/p>\n<h3><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>\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><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>","protected":false},"excerpt":{"rendered":"<p>Khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam v\u1eeba b\u01b0\u1edbc sang m\u1ed9t ch\u01b0\u01a1ng m\u1edbi khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, thay th\u1ebf to\u00e0n b\u1ed9 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quen thu\u1ed9c su\u1ed1t 6 n\u0103m qua. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 h\u00e0nh tr\u00ecnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4892,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4888","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\/4888","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=4888"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4888\/revisions"}],"predecessor-version":[{"id":4965,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4888\/revisions\/4965"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4892"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}