{"id":650,"date":"2025-05-27T20:15:19","date_gmt":"2025-05-28T03:15:19","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=650"},"modified":"2025-10-14T19:14:35","modified_gmt":"2025-10-15T02:14:35","slug":"so-sanh-nd-20-2025-voi-nd-132-2020","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nd-20-2025-voi-nd-132-2020\/","title":{"rendered":"\u6bd4\u8f83\u7b2c 20\/2025 \u53f7\u6cd5\u4ee4\u548c\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e0b\u7684\u5173\u8054\u65b9\u4ea4\u6613\u662f\u8d8a\u5357\u653f\u5e9c\u9881\u5e03\u7684\u91cd\u8981\u6cd5\u5f8b\u6587\u4ef6\uff0c\u91cd\u70b9\u4fee\u8ba2\u548c\u8865\u5145\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u82e5\u5e72\u6761\u6b3e\u3002\u8be5\u6cd5\u4ee4\u81ea2025\u5e743\u670827\u65e5\u8d77\u751f\u6548\uff0c\u9002\u7528\u4e8e\u81ea2024\u5e74\u8d77\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u671f\u95f4\u3002 <\/span><span style=\"font-weight: 400;\">\u4e0b\u9762\uff0cMAN-\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u5c06\u66f4\u65b0\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u4fee\u6539\u7b2c132\/2020\/ND-SR\u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u89c4\u5b9a\u7684\u65b0\u89c4\u5b9a\u7684\u4e00\u4e9b\u503c\u5f97\u6ce8\u610f\u7684\u5185\u5bb9\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\" 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>\u4ec0\u4e48\u662f\u5173\u8054\u65b9\uff1f\u00a0<\/a><\/li><\/ul><\/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\/so-sanh-nd-20-2025-voi-nd-132-2020\/#Cap_nhat_quan_trong_theo_Nghi_dinh_202025ND-CP\" >\u6839\u636e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u53d1\u5e03\u7684\u91cd\u8981\u66f4\u65b0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nd-20-2025-voi-nd-132-2020\/#Sua_doi_bo_sung_diem_d_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\" >\u4fee\u6539\u548c\u8865\u5145\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ed\u70b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nd-20-2025-voi-nd-132-2020\/#Sua_doi_bo_sung_diem_k_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\" >\u4fee\u6539\u548c\u8865\u5145\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u7b2c k \u70b9<\/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\/so-sanh-nd-20-2025-voi-nd-132-2020\/#Bo_sung_diem_m_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\" >\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u8865\u5145\u70b9 m<\/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\/so-sanh-nd-20-2025-voi-nd-132-2020\/#Nghia_vu_ke_khai_va_lap_ho_so\" >\u7533\u62a5\u548c\u5907\u6848\u4e49\u52a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nd-20-2025-voi-nd-132-2020\/#Che_tai_va_rui_ro_khi_vi_pham\" >\u8fdd\u89c4\u5904\u7f5a\u53ca\u98ce\u9669\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nd-20-2025-voi-nd-132-2020\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u8054\u7cfb\u4fe1\u606f\uff1a<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u8054\u76df\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613 <\/a><\/span><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u662f\u6307\u5728\u751f\u4ea7\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u53d1\u751f\u7684\u5173\u8054\u65b9\u4ea4\u6613\u3002\u8fd9\u4e9b\u5173\u8054\u65b9\u53ef\u4ee5\u662f\u6bcd\u5b50\u516c\u53f8\u3001\u62e5\u6709\u4e00\u4e2a\u6216\u591a\u4e2a\u4e3b\u8981\u80a1\u4e1c\u7684\u516c\u53f8\uff0c\u6216\u5176\u4ed6\u4e0e\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u7b49\u76f8\u5173\u7684\u5173\u7cfb\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_ben_co_quan_he_lien_ket\"><\/span><b>\u4ec0\u4e48\u662f\u5173\u8054\u65b9\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u63d0\u53ca\uff0c\u5f53\u53cc\u65b9\u5b58\u5728\u63a7\u5236\u3001\u51fa\u8d44\u6216\u5bf9\u9ad8\u7ba1\u4eba\u5458\u7684\u8d22\u52a1\u4f9d\u8d56\u5173\u7cfb\u65f6\uff0c\u5373\u88ab\u89c6\u4e3a\u5177\u6709\u5173\u8054\u5173\u7cfb\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u65b9\u80a1\u6743\u8d44\u672c\u8d85\u8fc725%\uff0c\u6216\u53cc\u65b9\u5747\u88ab\u7b2c\u4e09\u65b9\u6301\u6709\u8d85\u8fc725%\u7684\u8d44\u672c\uff0c\u6216\u4e00\u65b9\u4e3a\u6700\u5927\u80a1\u4e1c\uff0c\u6301\u6709\u53e6\u4e00\u65b9\u8d44\u672c\u8d85\u8fc710%\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62c5\u4fdd\u6216\u501f\u8d37\u5173\u7cfb\uff1a\u62c5\u4fdd\u6216\u501f\u8d37\u4f01\u4e1a\u5bfc\u81f4\u501f\u6b3e\u4eba\u672a\u507f\u8fd8\u8d37\u6b3e\u4f59\u989d\u5408\u8ba1\u5360\u6240\u6709\u8005\u6743\u76ca\u768425%\u4ee5\u4e0a\uff0c\u4e14\u5360\u501f\u6b3e\u4eba\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eba\u4e8b\u6216\u7ba1\u7406\u5173\u7cfb\uff1a\u4e00\u5bb6\u4f01\u4e1a\u4efb\u547d\u8d85\u8fc750%\u540d\u6267\u884c\u8463\u4e8b\u4f1a\u6216\u63a7\u80a1\u8463\u4e8b\u4f1a\u6210\u5458\uff0c\u53ef\u4ee5\u51b3\u5b9a\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u8d22\u52a1\u653f\u7b56\u548c\u4e1a\u52a1\u8fd0\u8425\u3002\u4e24\u5bb6\u4f01\u4e1a\u4efb\u547d\u8d85\u8fc750%\u540d\u6267\u884c\u8463\u4e8b\u4f1a\u6210\u5458\uff0c\u5219\u4e24\u5bb6\u4f01\u4e1a\u4e3a\u540c\u4e00\u4eba\uff0c\u6216\u5b9e\u9645\u7ba1\u7406\u3001\u63a7\u5236\u5bf9\u65b9\u7684\u751f\u4ea7\u548c\u7ecf\u8425\u6d3b\u52a8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u673a\u6784\u2014\u5e38\u8bbe\u673a\u6784\u5173\u7cfb\uff1b\u7531\u540c\u4e00\u4e2a\u4eba\u901a\u8fc7\u51fa\u8d44\u63a7\u5236\u7684\u4f01\u4e1a\uff1b\u6216\u7eb3\u7a0e\u671f\u95f4\u53d1\u751f\u6240\u6709\u8005\u51fa\u8d44\u989d\u8d85\u8fc725%\u7684\u8d44\u672c\u8f6c\u79fb\u4ea4\u6613\uff0c\u4e14\u8be5\u4f01\u4e1a\u7531\u8be5\u4e2a\u4eba\u7ecf\u8425\u3001\u63a7\u5236\u7684\u4f01\u4e1a\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_quan_trong_theo_Nghi_dinh_202025ND-CP\"><\/span><b>\u6839\u636e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u53d1\u5e03\u7684\u91cd\u8981\u66f4\u65b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4fee\u6539\u548c\u8865\u5145\u7b2c5\u6761\u7b2c2\u6b3e <\/span><span style=\"font-weight: 400;\">132\/2020\/ND-CP\uff0c\u5373\u786e\u5b9a\u5173\u8054\u65b9\u7684\u6807\u51c6\u7ec4\uff1a<\/span><\/p>\n<figure id=\"attachment_1914\" aria-describedby=\"caption-attachment-1914\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1914\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Cap-nhat-quan-trong-theo-Nghi-dinh-20_2025-ND_CP.jpg\" alt=\"C\u1eadp nh\u1eadt quan tr\u1ecdng theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Cap-nhat-quan-trong-theo-Nghi-dinh-20_2025-ND_CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Cap-nhat-quan-trong-theo-Nghi-dinh-20_2025-ND_CP-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Cap-nhat-quan-trong-theo-Nghi-dinh-20_2025-ND_CP-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Cap-nhat-quan-trong-theo-Nghi-dinh-20_2025-ND_CP-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Cap-nhat-quan-trong-theo-Nghi-dinh-20_2025-ND_CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1914\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u53d1\u5e03\u7684\u91cd\u8981\u66f4\u65b0<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sua_doi_bo_sung_diem_d_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\"><\/span><b>\u4fee\u6539\u548c\u8865\u5145\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ed\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4fdd\u6301\u95e8\u69db<\/span><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0cng \u5927\u4e8e 25% \u80a1\u6743\uff0c\u4e14\u5360\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\uff0c\u4f46\u4ee5\u4e0b\u60c5\u51b5\u9664\u5916\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u62c5\u4fdd\u4eba\u6216\u8d37\u6b3e\u4eba\u662f\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u89c4\u5b9a\u7684\u4fe1\u8d37\u673a\u6784\uff0c\u4e14\u4e0d\u53c2\u4e0e\u501f\u6b3e\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u548c\u6295\u8d44\uff08\u6216\u501f\u6b3e\u4f01\u4e1a\u672a\u6839\u636e\u7b2c5\u6761\u7b2c2\u6b3e\u7684\u5176\u4ed6\u89c4\u5b9a\u7531\u4fe1\u8d37\u673a\u6784\u62c5\u4fdd\uff09\u65f6\uff0c\u4e0d\u9002\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u8d37\u6b3e\u4fdd\u8bc1\u4eba\u4e3a\u4fe1\u8d37\u673a\u6784\uff0c\u4e14\u501f\u6b3e\u4f01\u4e1a\uff08\u6216\u4fdd\u8bc1\u4eba\uff09\u4e0d\u5c5e\u4e8e\u7b2c5\u6761\u7b2c2\u6b3eb\u3001e\u3001\u2026\u70b9\u89c4\u5b9a\u7684\u5176\u4ed6\u5173\u8054\u5173\u7cfb\u65f6\uff0c\u4e0d\u9002\u7528\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u65b0\u89c4\u5b9a\uff0c\u90e8\u5206\u60c5\u51b5\u5c06\u4e0d\u518d\u53d7\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ed\u70b9\u6807\u51c6\u7684\u7ea6\u675f\u3002\u5177\u4f53\u800c\u8a00\uff0c\u81ea2025\u5e743\u670827\u65e5\u8d77\uff0c\u4f01\u4e1a\u4ece\u94f6\u884c\u83b7\u5f97\u7684\u8d37\u6b3e\uff0c\u65e0\u8bba\u5176\u6743\u76ca\u4ef7\u503c\u662f\u5426\u7b49\u4e8e\u6216\u8d85\u8fc725%\uff0c\u4e14\u5360\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\uff0c\u53ea\u8981\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u6761\u4ef6\u4e4b\u4e00\uff0c\u5747\u4e0d\u89c6\u4e3a\u6784\u6210\u5173\u8054\u5173\u7cfb\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u884c\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u501f\u6b3e\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u6216\u51fa\u8d44\u3001\u6295\u8d44\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u94f6\u884c\u4e0e\u501f\u6b3e\u4f01\u4e1a\u4e4b\u95f4\u7684\u5173\u7cfb\u4e0d\u5177\u6709\u7531\u5176\u4ed6\u7b2c\u4e09\u65b9\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u7684\u76f4\u63a5\u6216\u95f4\u63a5\u5173\u8054\u3002\u8be5\u89c4\u5b9a\u6709\u52a9\u4e8e\u5c06\u4e0e\u4fe1\u8d37\u673a\u6784\u7684\u7eaf\u7cb9\u4fe1\u8d37\u5173\u7cfb\u6392\u9664\u5728\u5173\u8054\u4ea4\u6613\u8303\u56f4\u4e4b\u5916\uff0c\u51cf\u5c11\u4f01\u4e1a\u7684\u7533\u62a5\u4e49\u52a1\uff0c\u5e76\u786e\u4fdd\u5173\u8054\u5173\u7cfb\u7684\u8ba4\u5b9a\u51c6\u786e\u53cd\u6620\u53cc\u65b9\u4e4b\u95f4\u63a7\u5236\u548c\u652f\u914d\u7684\u6027\u8d28\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sua_doi_bo_sung_diem_k_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\"><\/span><b>\u4fee\u6539\u548c\u8865\u5145\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u7b2c k \u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ek\u70b9\u4fee\u6539\u5982\u4e0b\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u4f01\u4e1a\uff08\u542b\u7533\u62a5\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u72ec\u7acb\u6838\u7b97\u5206\u652f\u673a\u6784\uff09\u5bf9\u5176\u4ed6\u4f01\u4e1a\u7684\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u5177\u6709\u5b9e\u9645\u7ba1\u7406\u3001\u63a7\u5236\u548c\u51b3\u7b56\u6743\u7684\u60c5\u5f62<\/span><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_diem_m_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\"><\/span><b>\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u8865\u5145\u70b9 m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3em\u70b9\u4fee\u6539\u5982\u4e0b\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u53ca\u5176\u4fee\u8ba2\u3001\u8865\u5145\u6216\u66ff\u4ee3\u6cd5\uff08\u5982\u6709\uff09\u89c4\u5b9a\uff0c\u62e5\u6709\u5b50\u516c\u53f8\u3001\u63a7\u80a1\u516c\u53f8\u6216\u9644\u5c5e\u516c\u53f8\u7684\u4fe1\u8d37\u673a\u6784\u201d<\/span><\/p>\n<p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/span><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_va_lap_ho_so\"><\/span><b>\u7533\u62a5\u548c\u5907\u6848\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e88\u4ee5\u4fdd\u7559\u548c\u6f84\u6e05\uff09\uff0c\u6240\u6709\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u5747\u987b\u6309\u7167\u968f\u8be5\u6cd5\u4ee4\u53d1\u5e03\u7684\u8868\u683c 01 \u7f16\u5236\u548c\u63d0\u4ea4\u5173\u8054\u5173\u7cfb\u53ca\u5173\u8054\u4ea4\u6613\u4fe1\u606f\u7533\u62a5\u8868\u3002<\/span><\/p>\n<figure id=\"attachment_1916\" aria-describedby=\"caption-attachment-1916\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1916\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nghia-vu-ke-khai-khi-lap-ho-so.jpg\" alt=\"Ngh\u0129a v\u1ee5 k\u00ea khai khi l\u1eadp h\u1ed3 s\u01a1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nghia-vu-ke-khai-khi-lap-ho-so.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nghia-vu-ke-khai-khi-lap-ho-so-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nghia-vu-ke-khai-khi-lap-ho-so-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nghia-vu-ke-khai-khi-lap-ho-so-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nghia-vu-ke-khai-khi-lap-ho-so-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1916\" class=\"wp-caption-text\">\u51c6\u5907\u6587\u4ef6\u65f6\u7684\u7533\u62a5\u4e49\u52a1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u7533\u62a5\u8868\u4e3b\u8981\u5305\u62ec\u4e09\u90e8\u5206\u5185\u5bb9\uff1a\u7eb3\u7a0e\u4eba\u7684\u4e00\u822c\u4fe1\u606f\uff0c\u5982\u540d\u79f0\u3001\u7a0e\u53f7\u3001\u603b\u90e8\u5730\u5740\u3001\u7ecf\u8425\u9879\u76ee\u3001\u7eb3\u7a0e\u671f\u95f4\u7b49\uff1b\u5173\u8054\u65b9\u4fe1\u606f\uff0c\u5305\u62ec\u540d\u79f0\u3001\u7a0e\u53f7\u3001\u5c45\u4f4f\u56fd\u5bb6\u3001\u5173\u7cfb\u7c7b\u578b\uff08\u5982\u8d44\u91d1\u6240\u6709\u6743\u3001\u501f\u6b3e\u3001\u7ba1\u7406\u3001\u4eba\u5458\u3001\u5bb6\u5ead\uff09\u548c\u53d1\u751f\u65f6\u95f4\u7b49\uff1b\u4ee5\u53ca\u671f\u95f4\u5185\u53d1\u751f\u7684\u5173\u8054\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\u3001\u4ea4\u6613\u91d1\u989d\u4ee5\u53ca\u4f01\u4e1a\u91c7\u7528\u7684\u5b9a\u4ef7\u65b9\u6cd5\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u5728\u63d0\u4ea4\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u7684\u540c\u65f6\uff08\u901a\u5e38\u4e8e\u6b21\u5e743\u670831\u65e5\uff09\u901a\u8fc7\u7a0e\u52a1\u603b\u5c40\u7535\u5b50\u4fe1\u606f\u95e8\u6237\u63d0\u4ea4\u6b64\u7533\u62a5\u8868\u3002\u903e\u671f\u63d0\u4ea4\u3001\u9519\u8bef\u63d0\u4ea4\u6216\u672a\u63d0\u4ea4\u7533\u62a5\u8868\u53ef\u80fd\u4f1a\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u7684\u884c\u653f\u5904\u7f5a\u548c\u7a0e\u52a1\u8bc4\u4f30\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u7533\u62a5\u5916\uff0c\u4f01\u4e1a\u8fd8\u5fc5\u987b\u51c6\u5907\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6587\u4ef6\uff0c\u5305\u62ec\u4e09\u4e2a\u5c42\u6b21\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u7c7b\u662f\u56fd\u5bb6\u6863\u6848\uff08Local file\uff09\uff0c\u5176\u4e2d\u5305\u542b\u4f01\u4e1a\u672c\u8eab\u5728\u8d8a\u5357\u7684\u6d3b\u52a8\u548c\u5173\u8054\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\u3001\u5173\u8054\u65b9\u7684\u529f\u80fd-\u98ce\u9669-\u8d44\u4ea7\u7684\u5206\u6790\u3001\u4e0e\u5e02\u573a\u6570\u636e\u7684\u6bd4\u8f83\u4ee5\u53ca\u5b9a\u4ef7\u65b9\u6cd5\u7684\u8bf4\u660e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0\u7b2c\u4e8c\u7c7b\u662f\u8de8\u56fd\u516c\u53f8\u6210\u5458\u4f01\u4e1a\u7684\u4f01\u4e1a\u6982\u51b5\uff08Master file\uff09\uff0c\u63d0\u4f9b\u8de8\u56fd\u516c\u53f8\u6210\u5458\u4f01\u4e1a\u7684\u7ec4\u7ec7\u67b6\u6784\u3001\u4e1a\u52a1\u8fd0\u8425\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u3001\u65e0\u5f62\u8d44\u4ea7\u3001\u5229\u6da6\u5206\u914d\u3001\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7b49\u4fe1\u606f\u7684\u5168\u9762\u4fe1\u606f\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u540e\uff0c\u9002\u7528\u4e8e\u5408\u5e76\u6536\u5165\u8fbe 18,000 \u4ebf\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\u7684\u8de8\u56fd\u516c\u53f8\u7684\u56fd\u522b\u62a5\u544a\uff08CbCR\uff0c\u8868\u683c\u7f16\u53f7 03\uff09\uff0c\u53cd\u6620\u4e86\u516c\u53f8\u5728\u6bcf\u4e2a\u7ecf\u8425\u56fd\u5bb6\u7684\u6536\u5165\u3001\u5229\u6da6\u3001\u7a0e\u6536\u3001\u4eba\u5458\u548c\u6709\u5f62\u8d44\u4ea7\u7684\u5206\u914d\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u5377\u5b97\u5fc5\u987b\u5728\u63d0\u4ea4\u7a0e\u52a1\u7ed3\u7b97\u7533\u62a5\u8868\u4e4b\u524d\u51c6\u5907\u5e76\u5b8c\u6210\u3002\u867d\u7136\u65e0\u9700\u7acb\u5373\u63d0\u4ea4\uff0c\u4f46\u5fc5\u987b\u5728\u6536\u5230\u8bf7\u6c42\u4e4b\u65e5\u8d7715\u4e2a\u5de5\u4f5c\u65e5\u5185\u51c6\u5907\u597d\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\uff0c\u5e76\u5728\u4f01\u4e1a\u4fdd\u5b58\u81f3\u5c1110\u5e74\u3002\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5e76\u672a\u6539\u53d8\u7533\u62a5\u8868\u6216\u5377\u5b97\u7684\u7ed3\u6784\uff0c\u4f46\u660e\u786e\u4e86\u5173\u8054\u65b9\u7684\u8ba4\u5b9a\u6807\u51c6\uff0c\u5c06\u7eaf\u94f6\u884c\u8d37\u6b3e\u6392\u9664\u5728\u5173\u8054\u65b9\u8303\u56f4\u4e4b\u5916\uff0c\u5e76\u5c06\u5b9e\u9645\u63a7\u5236\u4e0b\u7684\u72ec\u7acb\u6838\u7b97\u5206\u652f\u673a\u6784\u7eb3\u5165\u5173\u8054\u65b9\u8303\u56f4\uff0c\u4ece\u800c\u6709\u52a9\u4e8e\u7533\u62a5\u548c\u51c6\u5907\u5377\u5b97\u66f4\u51c6\u786e\u5730\u53cd\u6620\u4ea4\u6613\u6027\u8d28\u548c\u5404\u65b9\u5173\u7cfb\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5168\u9762\u7533\u62a5\u548c\u8bb0\u5f55\u8f6c\u8ba9\u5b9a\u4ef7\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u4e5f\u662f\u89c4\u907f\u6cd5\u5f8b\u548c\u7a0e\u52a1\u98ce\u9669\u7684\u91cd\u8981\u63aa\u65bd\u3002\u7136\u800c\uff0c\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u59a5\u5584\u5c65\u884c\u8fd9\u4e9b\u4e49\u52a1\uff0c\u5c06\u9762\u4e34\u7a0e\u52a1\u673a\u5173\u7684\u4e25\u5389\u5236\u88c1\u3002\u7acb\u5373\u4e0e MAN - Master Accountant Network \u4e00\u8d77\u63a2\u5bfb\u7b54\u6848\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u59a5\u5584\u5c65\u884c\u8fd9\u4e9b\u4e49\u52a1\uff0c\u53d7\u5230\u7a0e\u52a1\u673a\u5173\u4e25\u5389\u5236\u88c1\u7684\u98ce\u9669\u975e\u5e38\u9ad8\u3002\u8ba9\u6211\u4eec\u4e0eMAN - Master Accountant Network\u4e00\u8d77\u63a2\u8ba8\u5982\u4f55\u7acb\u5373\u5904\u7406\u548c\u4f18\u5316\u7a0e\u52a1\u4e49\u52a1\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_tai_va_rui_ro_khi_vi_pham\"><\/span><b>\u8fdd\u89c4\u5904\u7f5a\u53ca\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fdd\u53cd\u5173\u8054\u4ea4\u6613\u89c4\u5b9a\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u7684\u6cd5\u5f8b\u548c\u8d22\u52a1\u540e\u679c\uff0c\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u7684\u7ecf\u8425\u6d3b\u52a8\u548c\u58f0\u8a89\u3002\u6700\u5e38\u89c1\u7684\u98ce\u9669\u4e4b\u4e00\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5f81\u6536\u3002\u5982\u679c\u4f01\u4e1a\u672a\u5b8c\u6574\u7533\u62a5\u3001\u7f16\u5236\u9519\u8bef\u8bb0\u5f55\u6216\u91c7\u7528\u9519\u8bef\u7684\u4f30\u503c\u65b9\u6cd5\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u91cd\u65b0\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\uff0c\u4ece\u800c\u5f81\u6536\u5e94\u7eb3\u7a0e\u6b3e\u548c\u6ede\u7eb3\u91d1\u3002\u5728\u8bb8\u591a\u60c5\u51b5\u4e0b\uff0c\u8fd9\u4e00\u91d1\u989d\u53ef\u80fd\u9ad8\u8fbe\u6570\u5341\u4ebf\u8d8a\u5357\u76fe\uff0c\u5c24\u5176\u662f\u5bf9\u4e8e\u5927\u578b\u4ea4\u6613\u6216\u96c6\u56e2\u89c4\u6a21\u7684\u4f01\u4e1a\u800c\u8a00\u3002<\/span><\/p>\n<figure id=\"attachment_1915\" aria-describedby=\"caption-attachment-1915\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1915\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Che-tai-va-rui-ro-khi-vi-pham.jpg\" alt=\"Ch\u1ebf t\u00e0i v\u00e0 r\u1ee7i ro khi vi ph\u1ea1m\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Che-tai-va-rui-ro-khi-vi-pham.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Che-tai-va-rui-ro-khi-vi-pham-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Che-tai-va-rui-ro-khi-vi-pham-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Che-tai-va-rui-ro-khi-vi-pham-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Che-tai-va-rui-ro-khi-vi-pham-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1915\" class=\"wp-caption-text\">\u5236\u88c1\u548c\u8fdd\u89c4\u98ce\u9669<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u7a0e\u6536\u5f81\u6536\uff0c\u4f01\u4e1a\u8fd8\u9762\u4e34\u884c\u653f\u5904\u7f5a\u3002\u8fdd\u89c4\u884c\u4e3a\u53ef\u80fd\u5305\u62ec\u672a\u80fd\u7f16\u5236\u6216\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u7533\u62a5\u8868\u3001\u672a\u80fd\u6309\u8981\u6c42\u4fdd\u5b58\u8bb0\u5f55\uff0c\u6216\u865a\u5047\u7533\u62a5\u5173\u8054\u65b9\u4fe1\u606f\u548c\u4ea4\u6613\u4ef7\u683c\u3002\u6839\u636e\u8fdd\u89c4\u884c\u4e3a\u7684\u4e25\u91cd\u7a0b\u5ea6\uff0c\u7f5a\u6b3e\u91d1\u989d\u4ece\u6570\u767e\u4e07\u8d8a\u5357\u76fe\u5230\u6570\u4ebf\u8d8a\u5357\u76fe\u4e0d\u7b49\u3002\u5728\u4e00\u4e9b\u4e25\u91cd\u60c5\u51b5\u4e0b\uff0c\u7a0e\u52a1\u673a\u5173\u8fd8\u53ef\u80fd\u91c7\u53d6\u989d\u5916\u63aa\u65bd\uff0c\u4ee5\u786e\u4fdd\u4f01\u4e1a\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u76f4\u63a5\u7f5a\u6b3e\u5916\uff0c\u4e0d\u9075\u5b88\u5173\u8054\u4ea4\u6613\u89c4\u5b9a\u8fd8\u4f1a\u9020\u6210\u58f0\u8a89\u548c\u4e1a\u52a1\u5408\u4f5c\u98ce\u9669\u3002\u5408\u4f5c\u4f19\u4f34\u3001\u6295\u8d44\u8005\u548c\u94f6\u884c\u53ef\u80fd\u4f1a\u8ba4\u4e3a\u4f01\u4e1a\u7f3a\u4e4f\u900f\u660e\u5ea6\uff0c\u4ece\u800c\u5f71\u54cd\u8d37\u6b3e\u3001\u6295\u8d44\u5408\u4f5c\u6216\u53c2\u4e0e\u65b0\u4e1a\u52a1\u9879\u76ee\u7684\u673a\u4f1a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7efc\u4e0a\u6240\u8ff0\uff0c\u5173\u8054\u4ea4\u6613\u8fdd\u89c4\u7684\u5904\u7f5a\u548c\u98ce\u9669\u4e0d\u4ec5\u4ec5\u662f\u8d22\u52a1\u95ee\u9898\uff0c\u66f4\u76f4\u63a5\u5173\u7cfb\u5230\u4f01\u4e1a\u7684\u58f0\u8a89\u3001\u98ce\u9669\u7ba1\u7406\u548c\u957f\u671f\u53d1\u5c55\u6218\u7565\u3002\u5b8c\u5584\u7684\u7533\u62a5\u3001\u89c4\u8303\u7684\u4f30\u503c\u8bb0\u5f55\u4ee5\u53ca\u8fd0\u7528\u6b63\u786e\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u662f\u4f01\u4e1a\u9632\u8303\u8fd9\u4e9b\u98ce\u9669\u7684\u6700\u6709\u6548\u9014\u5f84\u3002<\/span><\/p>\n<blockquote><p><b>\u8be6\u60c5\u8bf7\u89c1\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u8fdb\u884c\u7684\u76f8\u5173\u4ea4\u6613<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4e0d\u9075\u5b88\u5173\u8054\u4ea4\u6613\u6cd5\u89c4\u4e0d\u4ec5\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u9762\u4e34\u884c\u653f\u7f5a\u6b3e\u548c\u7a0e\u6b3e\u62d6\u6b20\uff0c\u8fd8\u4f1a\u76f4\u63a5\u5f71\u54cd\u5176\u58f0\u8a89\u548c\u5546\u4e1a\u673a\u4f1a\u3002\u76f8\u53cd\uff0c\u5b8c\u5168\u5408\u89c4\u6709\u52a9\u4e8e\u4f01\u4e1a\u900f\u660e\u8fd0\u8425\uff0c\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u5e76\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u3002\u4e3a\u786e\u4fdd\u6839\u636e\u6700\u65b0\u6cd5\u89c4\u51c6\u786e\u7533\u62a5\u548c\u5907\u6848\uff0c\u4f01\u4e1a\u5e94\u7acb\u5373\u8054\u7cfb <\/span><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u4eba \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/a><span style=\"font-weight: 400;\"> \u4ee5\u83b7\u5f97\u6709\u5173\u8be5\u670d\u52a1\u7684\u66f4\u591a\u8be6\u7ec6\u5efa\u8bae\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u968f\u7740\u5173\u8054\u4ea4\u6613\u76d1\u7ba1\u65e5\u76ca\u4e25\u683c\uff0c\u51c6\u786e\u7684\u7533\u62a5\u548c\u8bb0\u5f55\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u89c4\u907f\u6cd5\u5f8b\u98ce\u9669\uff0c\u8fd8\u80fd\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u3002\u4e3a\u4e86\u6709\u6548\u5b9e\u73b0\u8fd9\u4e00\u70b9\uff0c\u4f01\u4e1a\u53ef\u4ee5\u8054\u7cfb<\/span> <span style=\"font-weight: 400;\">MAN\u2014\u2014\u603b\u4f1a\u8ba1\u5e08\u7f51\u7edc\u3002MAN \u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u5c06\u63d0\u4f9b\u8be6\u5c3d\u7684\u5efa\u8bae\u548c\u6700\u4f73\u89e3\u51b3\u65b9\u6848\uff0c\u52a9\u529b\u4f01\u4e1a\u900f\u660e\u5b89\u5168\u5730\u8fd0\u8425\u3002<\/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 <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a>:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u7b2c\u4e03\u90e1\u5e73\u987a\u574a\u7b2c43\u885719A\u53f7\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/zalo\uff1a+84 (0) 903 963 163 \u6216 +84 (0) 903 428 622<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>\u7f16\u8f91\u59d4\u5458\u4f1a\uff1aMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0 m\u1ed9t v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng do Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam ban h\u00e0nh, t\u1eadp trung v\u00e0o vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1913,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,10],"tags":[40,42,41],"class_list":["post-650","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-cap-nhat-quy-dinh-moi","tag-giao-dich-lien-ket-theo-nd-20-2025-sua-doi-nd-132-2020","tag-giup-doanh-nghiep-tuan-thu-va-han-che-rui-ro","tag-quy-dinh-quan-ly-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/650","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=650"}],"version-history":[{"count":13,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/650\/revisions"}],"predecessor-version":[{"id":2288,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/650\/revisions\/2288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/1913"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}