{"id":654,"date":"2025-05-27T20:15:50","date_gmt":"2025-05-28T03:15:50","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=654"},"modified":"2025-10-14T19:16:58","modified_gmt":"2025-10-15T02:16:58","slug":"faq-ve-quy-dinh-moi","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/","title":{"rendered":"\u65b0\u89c4\u5e38\u89c1\u95ee\u9898\u89e3\u7b54"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u66f4\u591a\u5173\u4e8e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u4fe1\u606f\uff1a\u65b0\u6cd5\u89c4\u3001\u7533\u62a5\u4e49\u52a1\u3001\u6587\u4ef6 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a>\u3001\u8fdd\u89c4\u5904\u7f5a\u4ee5\u53ca\u4f01\u4e1a\u6709\u6548\u7684\u5408\u89c4\u89e3\u51b3\u65b9\u6848<\/span><b>. <\/b><span style=\"font-weight: 400;\">2025\u5e743\u670827\u65e5\uff0c\u8d8a\u5357\u653f\u5e9c\u9881\u5e03\u4e86\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4fee\u6539\u3001\u8865\u5145\u548c\u66ff\u6362\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u6536\u7ba1\u7406\u7684\u82e5\u5e72\u89c4\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9881\u5e03\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u76ee\u7684\u662f\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9632\u6b62\u8f6c\u79fb\u5b9a\u4ef7\u9020\u6210\u9884\u7b97\u635f\u5931\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7eb3\u7a0e\u4e49\u52a1\u900f\u660e\u5316\uff0c\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u8f7b\u677e\u63a7\u5236\u4ea4\u6613\u4ef7\u683c\u3002<\/span><\/li>\n<\/ul>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Nghi_dinh_202025ND-CP_la_gi\" >20\/2025\/ND-CP \u6cd5\u4ee4\u662f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Nhung_doi_tuong_nao_bat_buoc_phai_tuan_thu\" >\u8c01\u5fc5\u987b\u9075\u5b88\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Giao_dich_lien_ket_la_gi\" >\u4ec0\u4e48\u662f\u8054\u76df\u4ea4\u6613\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Diem_moi_cua_Nghi_dinh_202025ND-CP_so_voi_Nghi_dinh_1322020ND-CP\" >\u4e0e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u6709\u54ea\u4e9b\u65b0\u5185\u5bb9\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Ho_so_giao_dich_lien_ket_gom_nhung_gi\" >\u5173\u8054\u65b9\u4ea4\u6613\u6982\u51b5\u5305\u62ec\u54ea\u4e9b\u5185\u5bb9\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Lo_trinh_ap_dung_Nghi_dinh_202025ND-CP_nhu_the_nao\" >\u5b9e\u65bd\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u8def\u7ebf\u56fe\u662f\u4ec0\u4e48\uff1f\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Khoan_vay_ngan_hang_co_phai_ke_khai_khong\" >\u94f6\u884c\u8d37\u6b3e\u9700\u8981\u7533\u62a5\u5417\uff1f<\/a><\/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\/faq-ve-quy-dinh-moi\/#Muc_phat_cho_doanh_nghiep_neu_khong_tuan_thu\" >\u5982\u679c\u4f01\u4e1a\u4e0d\u9075\u5b88\u89c4\u5b9a\uff0c\u4f1a\u53d7\u5230\u4ec0\u4e48\u5904\u7f5a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_trong_nghi_dinh_moi\" >\u65b0\u6cd5\u4ee4\u4e2d\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5\u662f\u4ec0\u4e48\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Phuong_phap_so_sanh_giao_dich_doc_lap_Comparable_Uncontrolled_Price_%E2%80%93_CUP\" >\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\u6cd5\uff08CUP\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#_Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\" >\u00a0\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#_Phuong_phap_gia_von_cong_lai_Cost_Plus_Method_%E2%80%93_CP\" >\u00a0\u6210\u672c\u52a0\u6210\u6cd5\uff08CP\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Phuong_phap_so_sanh_loi_nhuan_thuan_Transactional_Net_Margin_Method_%E2%80%93_TNMM\" >\u4ea4\u6613\u51c0\u5229\u6da6\u6cd5\uff08TNMM\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Phuong_phap_chia_loi_nhuan_Profit_Split_Method\" >\u5229\u6da6\u5206\u5272\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Khi_nao_nen_chon_phuong_phap_phu_hop\" >\u4f55\u65f6\u9009\u62e9\u6b63\u786e\u7684\u65b9\u6cd5\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_202025ND-CP_la_gi\"><\/span><b>20\/2025\/ND-CP \u6cd5\u4ee4\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u662f\u8d8a\u5357\u653f\u5e9c\u9881\u5e03\u7684\u4e00\u9879\u65b0\u6cd5\u5f8b\u6587\u4ef6\uff0c\u5177\u4f53\u89c4\u5b9a\u4e86\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u539f\u5219\u548c\u65b9\u6cd5\u3001\u7533\u62a5\u548c\u51c6\u5907\u6587\u4ef6\u7684\u4e49\u52a1\u4ee5\u53ca\u4f01\u4e1a\u8fdd\u53cd\u89c4\u5b9a\u7684\u5904\u7f5a\u63aa\u65bd\u3002\u8be5\u6cd5\u4ee4\u9002\u7528\u4e8e\u81ea2025\u5e74\u8d77\u7eb3\u7a0e\u671f\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u6240\u6709\u4f01\u4e1a\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_doi_tuong_nao_bat_buoc_phai_tuan_thu\"><\/span><b>\u8c01\u5fc5\u987b\u9075\u5b88\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51e1\u6309\u89c4\u5b9a\u6807\u51c6\u4e0e\u5173\u8054\u65b9\u53d1\u751f\u4ea4\u6613\u7684\u4f01\u4e1a\uff08\u5305\u62ec\u5185\u8d44\u6216\u5916\u8d44\uff09\uff0c\u4f8b\u5982\uff1a<\/span><\/p>\n<figure id=\"attachment_1934\" aria-describedby=\"caption-attachment-1934\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1934\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-doi-tuong-nao-buoc-phai-tuan-thu-Nghi-dinh-20_2025_ND-CP.jpg\" alt=\"Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-doi-tuong-nao-buoc-phai-tuan-thu-Nghi-dinh-20_2025_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-doi-tuong-nao-buoc-phai-tuan-thu-Nghi-dinh-20_2025_ND-CP-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-doi-tuong-nao-buoc-phai-tuan-thu-Nghi-dinh-20_2025_ND-CP-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-doi-tuong-nao-buoc-phai-tuan-thu-Nghi-dinh-20_2025_ND-CP-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-doi-tuong-nao-buoc-phai-tuan-thu-Nghi-dinh-20_2025_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1934\" class=\"wp-caption-text\">\u54ea\u4e9b\u4e3b\u4f53\u9700\u8981\u9075\u5b88\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff1f<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u65b9\u62e5\u6709\u53e6\u4e00\u65b925%\u7684\u51fa\u8d44\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62e5\u6709\u63a7\u5236\u751f\u4ea7\u3001\u7ecf\u8425\u6216\u8fd0\u8425\u7684\u6743\u5229\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4e2d\u80a1\u6743\u8d37\u6b3e\u8d85\u8fc725%\uff0c\u5360\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u8d85\u8fc750%\u3002<\/span><\/li>\n<\/ul>\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;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u5173\u8054\u4ea4\u6613<\/a> \u5173\u8054\u4ea4\u6613\u662f\u6307\u5728\u751f\u4ea7\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u53d1\u751f\u7684\u5173\u8054\u4ea4\u6613\u3002\u5173\u8054\u65b9\u53ef\u4ee5\u662f\u6bcd\u5b50\u516c\u53f8\u3001\u62e5\u6709\u540c\u4e00\u7ba1\u7406\u8005\u7684\u516c\u53f8\uff0c\u6216\u5728\u8d44\u672c\u548c\u7ba1\u7406\u4e0a\u76f8\u4e92\u4f9d\u8d56\u7684\u516c\u53f8\u3002\u653f\u5e9c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5bf9\u5173\u8054\u4ea4\u6613\u8fdb\u884c\u4e86\u8be6\u7ec6\u89c4\u5b9a\uff0c\u7279\u522b\u662f\u9488\u5bf9\u6b64\u7c7b\u4ea4\u6613\u7684\u7a0e\u6536\u7ba1\u7406\u89c4\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u5217\u51fa\u5177\u4f53\u4e14\u6700\u5e38\u89c1\u7684\u60c5\u51b5\uff0c\u8bf4\u660e\u5546\u4e1a\u6d3b\u52a8\u4e2d\u51fa\u73b0\u7684\u5404\u7c7b\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6d89\u53ca\u8d44\u91d1\u7684\u5173\u8054\u4ea4\u6613\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcd\u516c\u53f8A\u4ee5\u73b0\u91d1\u6216\u8d44\u4ea7\u5f62\u5f0f\u5411\u5b50\u516c\u53f8B\u51fa\u8d44\uff0c\u51fa\u8d44\u91d1\u989d\u8fdc\u9ad8\u4e8e\u5e02\u573a\u4ef7\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u516c\u53f8\u4ee5\u4f4e\u4e8e\u4e0e\u72ec\u7acb\u65b9\u4ea4\u6613\u4ef7\u683c\u7684\u4ef7\u683c\u5c06\u6240\u6709\u80a1\u6743\u8f6c\u8ba9\u7ed9\u5173\u8054\u516c\u53f8C\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4ebaX\u4ee5\u7279\u522b\u4f18\u60e0\u4ef7\u683c\u4ece\u5176\u5f1f\u5f1f\u624b\u4e2d\u8d2d\u4e70\u4e86T\u516c\u53f833%\u80a1\u80a1\u7968\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u6d89\u53ca\u501f\u6b3e\u7684\u5173\u8054\u4ea4\u6613\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u516c\u53f8\u4ece\u5176\u6bcd\u516c\u53f8\u501f\u6b3e\uff0c\u5229\u7387\u4e3a3%\/\u5e74\uff0c\u800c\u5e02\u573a\u8d37\u6b3e\u5229\u7387\u4e3a8%\/\u5e74\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u80a1\u4e1cY\u5411\u516c\u53f8H\u63d0\u4f9b\u8d37\u6b3e\uff0c\u5229\u7387\u4e3a2%\uff0c\u800c\u5546\u4e1a\u8d37\u6b3e\u7684\u5229\u7387\u4e3a9%\/\u5e74\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S \u516c\u53f8\u5411\u8463\u4e8b\u7684\u5144\u5f1f\u501f\u6b3e\uff0c\u65e0\u9700\u62b5\u62bc\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u516c\u53f8\u5728\u6bcd\u516c\u53f8\u7684\u62c5\u4fdd\u4e0b\uff0c\u4ee5\u62b5\u62bc\u54c1\u4ef7\u503c\u4ece\u94f6\u884c\u83b7\u5f97\u4e8675%\u7684\u8d37\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u8d44\u4ea7\u79df\u8d41\u7684\u5173\u8054\u4ea4\u6613\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">P\u516c\u53f8\u5c06\u5176\u5de5\u5382\u4ee5\u6bcf\u6708700\u4e07\u8d8a\u5357\u76fe\u7684\u4ef7\u683c\u51fa\u79df\u7ed9\u5b50\u516c\u53f8Q\uff0c\u6bd4\u4e0e\u5916\u90e8\u5408\u4f5c\u4f19\u4f34\u7684\u79df\u8d41\u4ef7\u683c\u4f4e50%\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u5e02\u573a\u4ef7\u683c\u4e3a\u6bcf\u6708 1200 \u4e07\u8d8a\u5357\u76fe\uff0c\u4f46 R \u516c\u53f8\u4ecd\u4ee5\u6bcf\u6708 500 \u4e07\u8d8a\u5357\u76fe\u7684\u4ef7\u683c\u5411\u80a1\u4e1c Z \u79df\u8d41\u4e86\u4e00\u8f86\u6c7d\u8f66\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">U\u516c\u53f8\u5c06\u8425\u4e1a\u573a\u6240\u51fa\u79df\u7ed9\u8463\u4e8b\u7684\u59b9\u59b9\uff0c\u79df\u671f2\u5e74\uff0c\u672a\u6536\u53d6\u4efb\u4f55\u8d39\u7528\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0a\u4ec5\u5217\u4e3e\u4e00\u4e9b\u5178\u578b\u6848\u4f8b\u3002\u73b0\u5b9e\u4e2d\uff0c\u5173\u8054\u4ea4\u6613\u7684\u5f62\u5f0f\u548c\u60c5\u5f62\u591a\u79cd\u591a\u6837\u3002\u4f01\u4e1a\u9700\u8981\u5ba1\u614e\u8bc4\u4f30\u6bcf\u9879\u4ea4\u6613\u7684\u6027\u8d28\u3001\u6807\u7684\u3001\u4ef7\u503c\u7b49\uff0c\u624d\u80fd\u6b63\u786e\u8ba4\u5b9a\u5173\u8054\u4ea4\u6613\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_cua_Nghi_dinh_202025ND-CP_so_voi_Nghi_dinh_1322020ND-CP\"><\/span><b>\u4e0e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u6709\u54ea\u4e9b\u65b0\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u4e3b\u8981\u7a81\u51fa\u7684\u65b0\u70b9\u6982\u62ec\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;\">\u589e\u52a0\u5173\u8054\u65b9\u5b9a\u4e49\uff1a\u6ee1\u8db3\u6761\u4ef6\u7684\uff0c\u6269\u5c55\u4e3a\u72ec\u7acb\u6838\u7b97\u5206\u652f\u673a\u6784\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c03\u6574\u8d44\u672c\u548c\u8d37\u6b3e\u6807\u51c6\u4ee5\u9002\u5e94\u73b0\u5b9e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u90e8\u5206\u94f6\u884c\u8d37\u6b3e\u6392\u9664\u5728\u5173\u8054\u4ea4\u6613\u8303\u56f4\u4e4b\u5916\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e OECD \u6807\u51c6\u66f4\u65b0\u4e86\u7533\u8bf7\u8868\u548c\u7533\u62a5\u8868\uff0c\u63d0\u4f9b\u4e86\u66f4\u591a\u6709\u5173\u8d22\u52a1\u4fe1\u606f\u548c\u516c\u53f8\u7ed3\u6784\u7684\u8be6\u7ec6\u4fe1\u606f<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_lien_ket_gom_nhung_gi\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u6982\u51b5\u5305\u62ec\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u65b0\u89c4\u5b9a\u4e0b\u7684\u5173\u8054\u4ea4\u6613\u6863\u6848\u5b8c\u6574\u5305\u542b\u4ee5\u4e0b\u6570\u636e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4fe1\u606f\u7533\u62a5\uff08\u65b0\u8868\u683c\u9644\u4e8e\u6cd5\u4ee4\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6\uff0c\u5176\u4e2d\u5305\u542b\u6709\u5173\u4f01\u4e1a\u5728\u8d8a\u5357\u81ea\u8eab\u8fd0\u8425\u548c\u5173\u8054\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\uff0c\u4ee5\u53ca\u5173\u8054\u65b9\u7684\u529f\u80fd\u3001\u98ce\u9669\u548c\u8d44\u4ea7\u7684\u5206\u6790\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8de8\u56fd\u516c\u53f8\u6210\u5458\u4f01\u4e1a\u7684\u4e3b\u6587\u4ef6\uff0c\u63d0\u4f9b\u7ec4\u7ec7\u7ed3\u6784\u3001\u4e1a\u52a1\u8fd0\u8425\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u3001\u65e0\u5f62\u8d44\u4ea7\u3001\u5229\u6da6\u5206\u914d\u548c\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u5168\u9762\u89c6\u56fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a\uff08CbCR\uff0c\u8868\u683c\u7f16\u53f703\uff09\uff0c\u9002\u7528\u4e8e\u5408\u5e76\u6536\u5165\u8fbe18,000\u4ebf\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\u7684\u8de8\u56fd\u516c\u53f8\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lo_trinh_ap_dung_Nghi_dinh_202025ND-CP_nhu_the_nao\"><\/span><b>\u5b9e\u65bd\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u8def\u7ebf\u56fe\u662f\u4ec0\u4e48\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><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\uff0c\u65b0\u89c4\u5b9a\u5c06\u4e8e2025\u5e743\u670827\u65e5\u8d77\u751f\u6548\u3002\u4f01\u4e1a\u5fc5\u987b\u4ece2024\u5e74\u4f1a\u8ba1\u671f\u95f4\u5f00\u59cb\u51c6\u5907\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u548c\u6570\u636e\u7cfb\u7edf\uff0c\u5c3d\u7ba1\u63d0\u4ea4\u7533\u62a5\u7684\u65f6\u95f4\u662f2025\u5e74\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u8d85\u51fa\u4ee5\u524d\u5e74\u5ea6\u63a7\u5236\u9650\u989d\u7684\u8d39\u7528\u652f\u51fa\uff0c\u7279\u522b\u662f\u5229\u606f\u652f\u51fa\uff0c\u6309\u7167\u65b0\u7684\u8fc7\u6e21\u89c4\u5b9a\u5904\u7406\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u63d0\u4ea4\u7533\u62a5\u65f6\u9700\u8981\u5ba1\u67e5\u5408\u540c\u3001\u8d37\u6b3e\u7ed3\u6784\u3001\u5173\u8054\u5173\u7cfb\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u65b0\u6807\u51c6\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_ngan_hang_co_phai_ke_khai_khong\"><\/span><b>\u94f6\u884c\u8d37\u6b3e\u9700\u8981\u7533\u62a5\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u4ece\u4e0e\u5176\u6ca1\u6709\u5173\u8054\u5173\u7cfb\uff08\u5373\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u8d44\u672c\uff0c\u4e0d\u5f71\u54cd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u7ecf\u8425\u6216\u8d22\u52a1\u653f\u7b56\uff09\u7684\u5546\u4e1a\u94f6\u884c\u3001\u4fe1\u8d37\u673a\u6784\u6216\u91d1\u878d\u673a\u6784\u501f\u5165\u8d44\u91d1\uff0c\u5219\u8be5\u8d37\u6b3e\u4e0d\u88ab\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u8d37\u6b3e\u91d1\u989d\u8d85\u8fc7\u4e00\u822c\u89c4\u5b9a\u7684\u7533\u62a5\u95e8\u69db\uff08\u4f8b\u5982\uff0c\u672a\u507f\u8fd8\u503a\u52a1\u603b\u989d\u6216\u5229\u606f\u652f\u51fa\u603b\u989d\u8d85\u8fc7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6c34\u5e73\uff09\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u539f\u56e0\u5728\u4e8e\uff0c\u72ec\u7acb\u65b9\u8d37\u6b3e\u662f\u6309\u7167\u5e02\u573a\u539f\u5219\u53d1\u653e\u7684\uff0c\u53d7\u5230\u94f6\u884c\u4f53\u7cfb\u7684\u76d1\u7ba1\u548c\u4e13\u95e8\u6cd5\u5f8b\u7684\u7ea6\u675f\uff0c\u56e0\u6b64\u4e0d\u5c5e\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u7ba1\u7406\u8303\u56f4\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_cho_doanh_nghiep_neu_khong_tuan_thu\"><\/span><b>\u5982\u679c\u4f01\u4e1a\u4e0d\u9075\u5b88\u89c4\u5b9a\uff0c\u4f1a\u53d7\u5230\u4ec0\u4e48\u5904\u7f5a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b20\u7a0e\u548c\u7f5a\u6b3e\u7684\u98ce\u9669\u662f\u663e\u800c\u6613\u89c1\u7684\u3002\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u68c0\u67e5\u65f6\uff0c\u5982\u679c\u53d1\u73b0\u4f01\u4e1a\u6ca1\u6709\u8bb0\u5f55\u6216\u8bb0\u5f55\u51c6\u5907\u4e0d\u9f50\u5168\u3002<\/span><\/p>\n<figure id=\"attachment_1935\" aria-describedby=\"caption-attachment-1935\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1935\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-tuan-thu-theo-Nghi-dinh-20_2025_ND-CP.jpg\" alt=\"M\u1ee9c ph\u1ea1t n\u1ebfu tu\u00e2n th\u1ee7 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\/Muc-phat-neu-tuan-thu-theo-Nghi-dinh-20_2025_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-tuan-thu-theo-Nghi-dinh-20_2025_ND-CP-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-tuan-thu-theo-Nghi-dinh-20_2025_ND-CP-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-tuan-thu-theo-Nghi-dinh-20_2025_ND-CP-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-tuan-thu-theo-Nghi-dinh-20_2025_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1935\" class=\"wp-caption-text\">\u9075\u5b88\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u5904\u7f5a<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u62d6\u6b20\u7684\u7f5a\u6b3e\u4e3a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">2019\u5e74\u7a0e\u6536\u5f81\u7ba1\u6cd5\u7b2c126\u6761<\/span><\/a><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5904\u7f5a\u5982\u4e0b\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u6709\u5077\u7a0e\u3001\u9a97\u7a0e\u884c\u4e3a\u7684\uff0c\u5904\u4ee5\u5077\u7a0e\u91d1\u989d20%\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u7eb3\u7a0e\u4eba\u903e\u671f\u7f34\u7eb3\u7a0e\u6b3e\u7684\uff0c\u6309\u903e\u671f\u7f34\u7eb3\u7684\u7a0e\u6b3e\u91d1\u989d\u8ba1\u7b97\uff0c\u6bcf\u65e5\u5904\u4ee50.03%\u7684\u6ede\u7eb3\u91d1\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7eb3\u7a0e\u4eba\u7533\u62a5\u9519\u8bef\uff0c\u5bfc\u81f4\u5e94\u7f34\u7a0e\u6b3e\u4e0d\u8db3\uff0c\u5c06\u88ab\u5904\u4ee5\u6240\u6b20\u7a0e\u6b3e10%\u7684\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u4e0d\u7f34\u7eb3\u7a0e\u6b3e\u6216\u8005\u7f34\u7eb3\u7684\u7a0e\u6b3e\u5c11\u4e8e\u5e94\u5f81\u6536\u989d\u7684\uff0c\u5c06\u88ab\u5904\u4ee5\u6240\u5c11\u7f34\u7eb3\u7a0e\u6b3e10%\u7684\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u7533\u62a5\u9519\u8bef\uff0c\u5bfc\u81f4\u5e94\u7eb3\u7a0e\u6b3e\u5c11\u7f34\uff0c\u4f46\u5df2\u6309\u89c4\u5b9a\u8db3\u989d\u7f34\u7eb3\u5e94\u7eb3\u7a0e\u6b3e\u7684\uff0c\u6309\u65e5\u5904\u4ee50.05%\u7f5a\u6b3e\u3002<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_trong_nghi_dinh_moi\"><\/span><b>\u65b0\u6cd5\u4ee4\u4e2d\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u63d0\u53ca\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u6839\u636e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u5185\u5bb9\uff0c\u8be5\u6cd5\u4ee4\u4ecd\u7136\u6709\u6548\uff09\u3002\u4f01\u4e1a\u5fc5\u987b\u9009\u62e9\u9002\u5408\u4ea4\u6613\u6027\u8d28\u7684\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u907f\u514d\u5229\u7528\u5173\u8054\u5173\u7cfb\u6765\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u3002\u4e00\u4e9b\u53ef\u8003\u8651\u7684\u65b9\u6cd5\u5305\u62ec\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_giao_dich_doc_lap_Comparable_Uncontrolled_Price_%E2%80%93_CUP\"><\/span><b>\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\u6cd5\uff08CUP\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u65b9\u6cd5\u5c06\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u4e0e\u72ec\u7acb\u65b9\u4e4b\u95f4\u7c7b\u4f3c\u4ea4\u6613\u7684\u4ef7\u683c\u8fdb\u884c\u6bd4\u8f83\u3002\u5982\u679c\u6709\u53ef\u9760\u7684\u53ef\u6bd4\u6570\u636e\uff0c\u8be5\u65b9\u6cd5\u88ab\u89c6\u4e3a\u9ec4\u91d1\u6807\u51c6\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"_Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\"><\/span><span style=\"font-weight: 400;\">\u00a0<\/span><b>\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u65b9\u6cd5\u9002\u7528\u4e8e\u5173\u8054\u516c\u53f8\u91c7\u8d2d\u5546\u54c1\u5e76\u8f6c\u552e\uff0c\u4e14\u65e0\u9700\u589e\u52a0\u592a\u591a\u4eba\u5de5\u6216\u7269\u6d41\u7684\u60c5\u51b5\u3002\u72ec\u7acb\u5173\u8054\u516c\u53f8\u7684\u8f6c\u552e\u4ef7\u683c\u51cf\u53bb\u901a\u5e38\u7684\u5229\u6da6\u7387\uff0c\u662f\u786e\u5b9a\u5185\u90e8\u91c7\u8d2d\u4ef7\u683c\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"_Phuong_phap_gia_von_cong_lai_Cost_Plus_Method_%E2%80%93_CP\"><\/span><span style=\"font-weight: 400;\">\u00a0<\/span><b>\u6210\u672c\u52a0\u6210\u6cd5\uff08CP\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u65b9\u6cd5\u9002\u7528\u4e8e\u4f9b\u5e94\u5546\u4ec5\u5c65\u884c\u5236\u9020\u6216\u4f9b\u5e94\u804c\u80fd\u7684\u60c5\u51b5\u3002\u4ef7\u683c\u662f\u901a\u8fc7\u52a0\u4e0a\u5408\u7406\u7684\u5229\u6da6\u7387\uff08\u901a\u5e38\u57fa\u4e8e\u4e0e\u7c7b\u4f3c\u72ec\u7acb\u4f01\u4e1a\u7684\u6bd4\u8f83\uff09\u6765\u8ba1\u7b97\u7684\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_loi_nhuan_thuan_Transactional_Net_Margin_Method_%E2%80%93_TNMM\"><\/span><b>\u4ea4\u6613\u51c0\u5229\u6da6\u6cd5\uff08TNMM\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c0\u5229\u6da6\u7387\u6cd5\uff08TNMM\uff09\u6bd4\u8f83\u5173\u8054\u65b9\u4ea4\u6613\u4e0e\u53ef\u6bd4\u72ec\u7acb\u4f01\u4e1a\u7684\u9500\u552e\u989d\u6216\u8d44\u4ea7\u51c0\u5229\u6da6\u7387\u3002\u5f53\u65e0\u6cd5\u83b7\u5f97\u76f4\u63a5\u4ef7\u683c\u6570\u636e\uff0c\u4f46\u53ef\u4ee5\u786e\u5b9a\u7279\u5b9a\u751f\u4ea7\u6216\u670d\u52a1\u529f\u80fd\u7684\u771f\u5b9e\u5229\u6da6\u65f6\uff0c\u8fd9\u79cd\u65b9\u6cd5\u975e\u5e38\u6709\u7528\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_chia_loi_nhuan_Profit_Split_Method\"><\/span><b>\u5229\u6da6\u5206\u5272\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4ea4\u6613\u590d\u6742\u4e14\u65e0\u6cd5\u533a\u5206\u5404\u65b9\u804c\u80fd\u3001\u8d44\u4ea7\u6216\u98ce\u9669\u7684\u60c5\u51b5\u4e0b\uff0c\u901a\u5e38\u91c7\u7528\u5229\u6da6\u5206\u4eab\u6cd5\u3002\u5373\uff0c\u4ea4\u6613\u6587\u4ef6\u4e2d\u7684\u5229\u6da6\u5c06\u6839\u636e\u5404\u65b9\u5404\u81ea\u7684\u8d21\u732e\u6bd4\u4f8b\uff08\u57fa\u4e8e\u6210\u672c\u3001\u8d44\u4ea7\u3001\u804c\u80fd\u3001\u98ce\u9669\u7b49\uff09\u8fdb\u884c\u5206\u914d\u3002\u8fd9\u79cd\u65b9\u6cd5\u6700\u4e3a\u590d\u6742\uff0c\u4f46\u5728\u8bb8\u591a\u5177\u4f53\u60c5\u51b5\u4e0b\u4e5f\u8f83\u4e3a\u516c\u5e73\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_nen_chon_phuong_phap_phu_hop\"><\/span><b>\u4f55\u65f6\u9009\u62e9\u6b63\u786e\u7684\u65b9\u6cd5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u7684\u4ef7\u683c\u4f53\u73b0\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u4e94\u79cd\u5b9a\u4ef7\u65b9\u6cd5\u3002\u6bcf\u79cd\u65b9\u6cd5\u90fd\u6709\u5404\u81ea\u7684\u9002\u7528\u8303\u56f4\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u4ea4\u6613\u6d3b\u52a8\u7684\u6027\u8d28\u3001\u6bd4\u8f83\u6570\u636e\u548c\u884c\u4e1a\u7279\u5f81\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0\u4e0b\u8868\u603b\u7ed3\u4e86\u76f8\u5173\u65b9\u6cd5\u53ca\u5178\u578b\u5e94\u7528\u6848\u4f8b\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u7533\u62a5\u548c\u51c6\u5907\u6587\u4ef6\u65f6\u8f7b\u677e\u9009\u62e9\u5408\u9002\u7684\u9009\u9879\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u65b9\u6cd5<\/b><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><b>\u9002\u5f53\u5e94\u7528<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u676f\u5b50<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5f53\u6709\u53ef\u9760\u7684\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u6570\u636e\u53ef\u7528\u65f6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8f6c\u901f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5f53\u4e1a\u52a1\u53ea\u662f\u8d2d\u4e70\u548c\u8f6c\u552e\uff08\u6ca1\u6709\u589e\u52a0\u592a\u591a\u529f\u80fd\uff09\u65f6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u4ec5\u6267\u884c\u7eaf\u751f\u4ea7\u6216\u4f9b\u5e94\u529f\u80fd\u65f6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TNMM<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5f53\u6ca1\u6709\u4ef7\u683c\u6570\u636e\uff0c\u4f46\u6709\u72ec\u7acb\u7684\u5229\u6da6\u6570\u636e\u53ef\u4f9b\u6bd4\u8f83\u65f6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u5272<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5f53\u4ea4\u6613\u590d\u6742\u65f6\uff0c\u804c\u80fd\u548c\u98ce\u9669\u7531\u5404\u65b9\u5171\u540c\u627f\u62c5\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u6b64\u53ef\u89c1\uff0c\u6bcf\u79cd\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5\u90fd\u6709\u5176\u81ea\u8eab\u7684\u9002\u7528\u8303\u56f4\u548c\u6570\u636e\u6761\u4ef6\u3002\u4f01\u4e1a\u9700\u8981\u8003\u8651\u4ea4\u6613\u7684\u6027\u8d28\u3001\u5404\u65b9\u7684\u529f\u80fd\u548c\u98ce\u9669\u4ee5\u53ca\u83b7\u53d6\u6bd4\u8f83\u6570\u636e\u7684\u80fd\u529b\uff0c\u4ee5\u9009\u62e9\u6700\u5408\u9002\u7684\u65b9\u6cd5\u3002\u6b63\u786e\u5e94\u7528\u8be5\u65b9\u6cd5\u4e0d\u4ec5\u53ef\u4ee5\u786e\u4fdd\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u5176\u66f4\u65b0\u6761\u6b3e\u7684\u89c4\u5b9a\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u5728\u4e1a\u52a1\u8fd0\u8425\u4e2d\u6709\u6548\u3001\u900f\u660e\u5730\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u83b7\u5f97\u5177\u4f53\u5efa\u8bae\u4ee5\u53ca\u5546\u4e1a\u95ee\u9898\u7684\u7b54\u6848 <a href=\"https:\/\/man.net.vn\/\" 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