{"id":656,"date":"2025-05-27T20:16:04","date_gmt":"2025-05-28T03:16:04","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=656"},"modified":"2025-10-14T19:18:01","modified_gmt":"2025-10-15T02:18:01","slug":"nghi-dinh-132-2020-nd-cp","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/","title":{"rendered":"\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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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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>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u9002\u7528\u8303\u56f4\u548c\u4e3b\u4f53<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/#Pham_vi_dieu_chinh_Nghi_dinh_1322020ND-CP\" >\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u9002\u7528\u8303\u56f4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/#Doi_tuong_ap_dung_Nghi_dinh_1322020ND-CP\" >\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u9002\u7528\u5bf9\u8c61<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/#Dinh_nghia_quan_he_lien_ket_Nghi_dinh_1322020ND-CP\" >\u5173\u8054\u5173\u7cfb\u7684\u5b9a\u4e49\u7b2c 132\/2020\/ND-CP 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>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u4e8e\u8f6c\u79fb\u4e0d\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u7684\u673a\u5236<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/#Cac_truong_hop_duoc_mien_khong_ap_dung_khong_che_30\" >\u8c41\u514d\uff08\u4e0d\u53d7 30% \u7ba1\u5236\uff09<\/a><\/li><\/ul><\/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\/nghi-dinh-132-2020-nd-cp\/#Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >\u56fd\u522b\u62a5\u544a (CbCR)<\/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\/nghi-dinh-132-2020-nd-cp\/#Thoi_diem_nop_bao_cao_loi_nhuan_lien_quoc_gia_khi_cong_ty_me_o_Viet_Nam\" >\u6bcd\u516c\u53f8\u5728\u8d8a\u5357\u65f6\u63d0\u4ea4\u8de8\u5883\u5229\u6da6\u62a5\u544a\u7684\u65f6\u95f4<\/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\/nghi-dinh-132-2020-nd-cp\/#Thoi_diem_nop_bao_cao_loi_nhuan_lien_quoc_gia_khi_cong_ty_me_o_nuoc_ngoai\" >\u6bcd\u516c\u53f8\u5728\u5883\u5916\u65f6\u4f55\u65f6\u7533\u62a5\u8de8\u5883\u5229\u6da6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/#Hau_qua_phap_ly_neu_khong_tuan_thu\" >\u4e0d\u9075\u5b88\u7684\u6cd5\u5f8b\u540e\u679c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gioi_thieu_Nghi_dinh_1322020ND-CP\"><\/span><b>\u9881\u5e03\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u5e9c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u89c4\u8303\u4f01\u4e1a\u7a0e\u6536\u7ba1\u7406<\/span> <span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u3002\u9881\u5e03\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u65e8\u5728\u66f4\u65b0\u548c\u5b8c\u5584\u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u63a7\u5236\u6cd5\u5f8b\u6846\u67b6\uff0c\u4f7f\u5176\u63a5\u8fd1\u56fd\u9645\u6807\u51c6\u3002<\/span> <span style=\"font-weight: 400;\">\uff08BEPS\/OECD\uff09\uff0c\u63d0\u9ad8\u900f\u660e\u5ea6\u3001\u7a0e\u6536\u516c\u5e73\u6027\u5e76\u9650\u5236\u7a0e\u57fa\u4fb5\u8680\u3002\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53d6\u4ee3\u4e86\u4e4b\u524d\u7684\u6cd5\u89c4\uff08\u4f8b\u5982\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5e76\u7531\u7b2c68\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u8865\u5145\uff09\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-68-2020-ND-CP-sua-doi-Nghi-dinh-20-2017-ND-CP-quan-ly-thue-doanh-nghiep-431368.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c68\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u8c03\u6574\u76ee\u6807<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6838\u5fc3\u76ee\u6807\u662f\u5efa\u7acb\u4e00\u4e2a\u6e05\u6670\u3001\u5168\u9762\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u6cd5\u5f8b\u6846\u67b6\u3002\u9996\u5148\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u8981\u6c42\u4ea4\u6613\u4ef7\u683c\u7684\u786e\u5b9a\u5fc5\u987b\u57fa\u4e8e\u7ecf\u6d4e\u5b9e\u8d28\u800c\u975e\u4ec5\u4ec5\u57fa\u4e8e\u6cd5\u5f8b\u5f62\u5f0f\uff0c\u4ee5\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u4e0e\u72ec\u7acb\u4ea4\u6613\u8fdb\u884c\u516c\u5e73\u6bd4\u8f83\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u4f01\u4e1a\u6709\u4e49\u52a1\u6309\u7167\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u7684\u5efa\u8bae\uff0c\u5728\u5168\u7403\u8bb0\u5f55\uff08\u4e3b\u6587\u4ef6\uff09\u3001\u56fd\u5bb6\u8bb0\u5f55\uff08\u672c\u5730\u6587\u4ef6\uff09\u548c\u8de8\u56fd\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u4e09\u4e2a\u5c42\u9762\u7533\u62a5\u548c\u4fdd\u5b58\u4ef7\u683c\u786e\u5b9a\u8bb0\u5f55\u3002\u53e6\u4e00\u4e2a\u503c\u5f97\u6ce8\u610f\u7684\u70b9\u662f\uff0c\u8be5\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u5229\u606f\u652f\u51fa\u6263\u9664\u9650\u989d\u3002\u5229\u606f\u652f\u51fa\u57fa\u4e8e\u4e0eEBITDA\u76f8\u540c\u7684\u6307\u6807\u8ba1\u7b97\uff0c\u4ee5\u9632\u6b62\u51fa\u73b0\u8d44\u91d1\u77ed\u7f3a\uff0c\u8d85\u51fa\u90e8\u5206\u53ef\u4ee5\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\uff0c\u5e76\u89c4\u5b9a\u4e86\u4f8b\u5916\u60c5\u51b5\u4ee5\u786e\u4fdd\u653f\u7b56\u516c\u5e73\u3002\u6700\u540e\uff0c\u8be5\u6cd5\u4ee4\u8fd8\u52a0\u5f3a\u4e86\u7a0e\u52a1\u673a\u5173\u5728\u98ce\u9669\u5206\u6790\u3001\u7eb3\u7a0e\u8bc4\u4f30\u548c\u68c0\u67e5\u65b9\u9762\u7684\u6743\u9650\u548c\u5de5\u5177\uff0c\u5e76\u9f13\u52b1\u4f01\u4e1a\u8fd0\u7528\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u673a\u5236\uff0c\u4ee5\u51cf\u5c11\u4e89\u8bae\uff0c\u63d0\u9ad8\u7a0e\u52a1\u5408\u89c4\u7684\u7a33\u5b9a\u6027\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_va_doi_tuong_ap_dung_Nghi_dinh_1322020ND-CP\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u9002\u7528\u8303\u56f4\u548c\u4e3b\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh_Nghi_dinh_1322020ND-CP\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u9002\u7528\u8303\u56f4<\/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\u5bf9\u4f01\u4e1a\u7a0e\u6536\u7ba1\u7406\u4f5c\u51fa\u4e86\u5168\u9762\u89c4\u5b9a\u3002 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a>\u5185\u5bb9\u6db5\u76d6\u4ea4\u6613\u5b9a\u4ef7\u539f\u5219\u3001\u7533\u62a5\u548c\u4fdd\u5b58\u5b9a\u4ef7\u8bb0\u5f55\u7684\u4e49\u52a1\uff0c\u4ee5\u53ca\u63d0\u4f9b\u8de8\u5883\u5229\u6da6\u62a5\u544a\u7684\u8d23\u4efb\u3002\u540c\u65f6\uff0c\u8be5\u6cd5\u4ee4\u8fd8\u89c4\u5b9a\u4e86\u5229\u606f\u652f\u51fa\u63a7\u5236\u673a\u5236\u548c\u8d85\u989d\u5904\u7406\u65b9\u5f0f\uff0c\u5e76\u660e\u786e\u89c4\u5b9a\u4e86\u7a0e\u52a1\u673a\u5173\u5728\u68c0\u67e5\u3001\u5ba1\u6838\u548c\u7eb3\u7a0e\u8bc4\u4f30\u65b9\u9762\u7684\u6743\u529b\u548c\u8d23\u4efb\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_Nghi_dinh_1322020ND-CP\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u9002\u7528\u5bf9\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u89c4\u5b9a\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u9002\u7528\u4e8e\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 360px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>\u6cd5\u89c4<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u76ee\u7684<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 304px;\" rowspan=\"5\">\n<p style=\"text-align: center;\"><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/p>\n<\/td>\n<td style=\"height: 80px; text-align: left;\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u4e0e\u5173\u8054\u65b9\u6709\u4e1a\u52a1\u5f80\u6765\u7684\u751f\u4ea7\u7ecf\u8425\u673a\u6784\u3002\u53ef\u4ee5\u662f\u8d8a\u5357\u56fd\u5185\u4f01\u4e1a\uff0c\u4e5f\u53ef\u4ee5\u662f\u5916\u5546\u6295\u8d44\u4f01\u4e1a (FDI)\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\"><span style=\"font-weight: 400;\">\u5883\u5185\u4f01\u4e1a\u62e5\u6709\u5176\u4ed6\u4f01\u4e1a\u51fa\u8d4425%\u53ca\u4ee5\u4e0a\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\"><span style=\"font-weight: 400;\">\u7531\u53e6\u4e00\u65b9\u63a7\u5236\u3001\u8fd0\u8425\u6216\u5728\u8d22\u52a1\u4e0a\u4f9d\u8d56\u4e8e\u53e6\u4e00\u65b9\u7684\u4f01\u4e1a\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e5f\u53d7\u7b2c\u4e09\u65b9\uff08\u5982\u6bcd\u516c\u53f8\u3001\u516c\u53f8\uff09\u7684\u63a7\u5236\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\"><span style=\"font-weight: 400;\">\u501f\u5165\u8d44\u672c\u3001\u8d22\u52a1\u62c5\u4fdd\u3001\u884c\u653f\u8d44\u6e90\u5171\u4eab\u8d85\u8fc7\u89c4\u5b9a\u6807\u51c6\u7684<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u5b9e\u65bd\u5e26\u6765\u4e86\u8bf8\u591a\u5b9e\u9645\u6548\u76ca\u3002\u5bf9\u4e8e\u7a0e\u52a1\u673a\u5173\u800c\u8a00\uff0c\u8fd9\u662f\u51c6\u786e\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u548c\u9650\u5236\u9884\u7b97\u635f\u5931\u7684\u57fa\u7840\u3002\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u65e2\u89c4\u5b9a\u4e86\u900f\u660e\u5ea6\u8981\u6c42\uff0c\u53c8\u5f00\u8f9f\u4e86\u6e05\u6670\u7684\u6cd5\u5f8b\u901a\u9053\uff0c\u5e2e\u52a9\u4ed6\u4eec\u66f4\u79ef\u6781\u4e3b\u52a8\u5730\u5236\u5b9a\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dinh_nghia_quan_he_lien_ket_Nghi_dinh_1322020ND-CP\"><\/span><b>\u5173\u8054\u5173\u7cfb\u7684\u5b9a\u4e49\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u89c4\u5b9a\u7684\u5173\u8054\u5173\u7cfb\u662f\u6307\u4e00\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u6216\u53cc\u65b9\u5747\u53d7\u7b2c\u4e09\u65b9\u7ba1\u7406\u3001\u63a7\u5236\u6216\u51fa\u8d44\u7684\u5173\u7cfb\u3002\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u662f\u8bc6\u522b\u5173\u8054\u4ea4\u6613\u548c\u9002\u7528\u5e02\u573a\u4ef7\u683c\u539f\u5219\u7684\u57fa\u7840\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u6700\u5177\u4f53\u548c\u6700\u5e38\u89c1\u7684\u6848\u4f8b\uff0c\u8bf4\u660e\u4e86\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5728\u5546\u4e1a\u6d3b\u52a8\u4e2d\u4ea7\u751f\u7684\u6bcf\u79cd\u7c7b\u578b\u7684\u5173\u8054\u4ea4\u6613\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_thuong_gap\"><\/span><b>\u5e38\u89c1\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u6848\u4f8b\u4e00\uff1a\u8d44\u672c\u6240\u6709\u6743\u8054\u7cfb<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u4e00\u65b9\u6301\u6709\uff08\u76f4\u63a5\u6216\u95f4\u63a5\uff09\u53e6\u4e00\u65b9\u81f3\u5c1125%\u7684\u80a1\u6743\uff0c\u6216\u53cc\u65b9\u81f3\u5c1125%\u7684\u8d44\u672c\u7531\u540c\u4e00\u7b2c\u4e09\u65b9\u6301\u6709\u65f6\uff0c\u4f01\u4e1a\u88ab\u89c6\u4e3a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002\u6b64\u5916\uff0c\u5982\u679c\u80a1\u4e1c\u662f\u6700\u5927\u80a1\u4e1c\uff0c\u5e76\u6301\u6709\u4f01\u4e1a10%\u7684\u8d44\u672c\uff0c\u4e5f\u6784\u6210\u5173\u8054\u5173\u7cfb\u300225%\u95e8\u69db\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u89c4\u5b9a\u7684\u6cd5\u5b9a\u95e8\u69db\u4e00\u81f4\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4e3e\u4f8b\u8bf4\u660e\uff1a\u4e24\u5bb6\u4f01\u4e1a\u5747\u6709\u226525%\u7684\u8d44\u672c\u7531\u7b2c\u4e09\u65b9\u6301\u6709<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u516c\u53f8\u7684\u6ce8\u518c\u8d44\u672c\u4e3a2000\u4ebf\u8d8a\u5357\u76fe\uff0c\u5176\u4e2dE\u516c\u53f8\u51fa\u8d44600\u4ebf\u8d8a\u5357\u76fe\uff08\u536030%\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u516c\u53f8\u7684\u6ce8\u518c\u8d44\u672c\u4e3a1500\u4ebf\u8d8a\u5357\u76fe\uff0c\u5176\u4e2dE\u516c\u53f8\u51fa\u8d44500\u4ebf\u8d8a\u5357\u76fe\uff08\u536033.31 TP3T\uff09\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u516c\u53f8\u4e0eD\u516c\u53f8\u867d\u7136\u4e92\u4e0d\u76f4\u63a5\u51fa\u8d44\uff0c\u4f46\u7531\u4e8eC\u516c\u53f8\u4e0eD\u516c\u53f8\u5747\u6301\u6709E\u516c\u53f8\u51fa\u8d44\u7684\u226525%\uff0c\u56e0\u6b64C\u516c\u53f8\u4e0eD\u516c\u53f8\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6848\u4f8b\u4e8c\uff1a\u901a\u8fc7\u8d5e\u52a9\u3001\u8d37\u6b3e\u6216\u62c5\u4fdd\u5efa\u7acb\u8054\u7cfb<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4efb\u4f55\u5f62\u5f0f\u7684\u8d37\u6b3e\u7684\u8d37\u6b3e\u4eba\u6216\u62c5\u4fdd\u4eba\uff0c\u4ee5\u81f4\u53cc\u65b9\u4e4b\u95f4\u672a\u507f\u8fd8\u503a\u52a1\u603b\u989d\u81f3\u5c11\u5360\u501f\u6b3e\u4eba\u6743\u76ca\u768425%\uff0c\u540c\u65f6\u5360\u501f\u6b3e\u4eba\u672a\u507f\u8fd8\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\uff0c\u5373\u89c6\u4e3a\u5173\u8054\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5b50\uff1a<\/b><span style=\"font-weight: 400;\"> \u5047\u8bbeG\u516c\u53f8\u62e5\u67091000\u4ebf\u8d8a\u5357\u76fe\u7684\u80a1\u6743\uff0c\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u4e3a800\u4ebf\u8d8a\u5357\u76fe\u3002\u5176\u4e2d\uff0cH\u516c\u53f8\u501f\u7ed9G\u516c\u53f8300\u4ebf\u8d8a\u5357\u76fe\uff0c\u5269\u4f59\u7684500\u4ebf\u8d8a\u5357\u76fe\u6765\u81eaK\u94f6\u884c\u7684\u8d37\u6b3e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u95e8\u69db\uff0cH\u516c\u53f8\u63d0\u4f9b\u7684300\u4ebf\u8d37\u6b3e\u5360G\u516c\u53f8\u80a1\u6743\u768430%\uff08\u5927\u4e8e25%\uff09\uff0c\u540c\u65f6\u5360\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768437.5%\u3002\u7531\u4e8e\u8be5\u7b14\u8d37\u6b3e\u540c\u65f6\u6ee1\u8db3\u4e24\u4e2a\u6761\u4ef6\uff0c\u56e0\u6b64G\u516c\u53f8\u4e0eH\u516c\u53f8\u88ab\u89c6\u4e3a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6848\u4f8b\u4e09\uff1a\u901a\u8fc7\u4eba\u5458\u3001\u51b3\u7b56\u6743\u8fdb\u884c\u8854\u63a5<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u59d4\u6d3e\u8d85\u8fc750%\u540d\u6267\u884c\u673a\u6784\u6210\u5458\uff0c\u63a7\u5236\u53e6\u4e00\u5bb6\u4f01\u4e1a\uff0c\u6216\u59d4\u6d3e\u6709\u6743\u51b3\u5b9a\u53e6\u4e00\u65b9\u8d22\u52a1\u653f\u7b56\u548c\u4e1a\u52a1\u8fd0\u8425\u7684\u6210\u5458\uff0c\u6216\u4e24\u5bb6\u4f01\u4e1a\u5747\u7531\u7b2c\u4e09\u65b9\u59d4\u6d3e\u8d85\u8fc750%\u540d\u6267\u884c\u673a\u6784\u6210\u5458\uff0c\u5219\u5747\u6784\u6210\u5173\u8054\u4f01\u4e1a\u3002\u6b64\u5916\uff0c\u5b9e\u9645\u7ba1\u7406\u548c\u63a7\u5236\u7684\u60c5\u51b5\u4e5f\u88ab\u89c6\u4e3a\u5173\u8054\u4f01\u4e1a\u3002\u81ea2025\u5e74\u8d77\uff0c\u4f01\u4e1a\u7684\u72ec\u7acb\u6838\u7b97\u5206\u652f\u673a\u6784\u5c06\u88ab\u660e\u786e\u5217\u4e3a\u8be5\u4f01\u4e1a\u81ea\u8eab\u7684\u5173\u8054\u65b9\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5b50\uff1a <\/b><span style=\"font-weight: 400;\">M\u516c\u53f8\u8463\u4e8b\u4f1a\u75315\u540d\u8463\u4e8b\u7ec4\u6210\uff0c\u5176\u4e2dN\u516c\u53f8\u76f4\u63a5\u4efb\u547d3\u4eba\uff0c\u5176\u4efb\u547d\u6bd4\u4f8b\u4e3a60%\uff0c\u8d85\u8fc7\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u768450%\u7684\u95e8\u69db\uff0c\u56e0\u6b64M\u516c\u53f8\u4e0eN\u516c\u53f8\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6848\u4f8b\u56db\uff1a\u901a\u8fc7\u5bb6\u5ead\u5173\u7cfb\u8054\u7cfb<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e24\u5bb6\u4f01\u4e1a\u7531\u5173\u7cfb\u5bc6\u5207\u7684\u4e2a\u4eba\u7ecf\u8425\/\u63a7\u5236\uff0c\u5219\u88ab\u89c6\u4e3a\u5173\u8054\u4f01\u4e1a\u3002\u6b64\u4e3e\u65e8\u5728\u9632\u6b62\u56e0\u4e2a\u4eba\u5f71\u54cd\u800c\u4ea7\u751f\u7684\u5229\u76ca\u51b2\u7a81\u548c\u975e\u72ec\u7acb\u4ea4\u6613\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5b50\uff1a<\/b><span style=\"font-weight: 400;\"> X\u516c\u53f8\u7684\u6ce8\u518c\u8d44\u672c\u4e3a1000\u4ebf\u8d8a\u5357\u76fe\uff0c\u5176\u4e2d\u962e\u6587\u4e9a\u5148\u751f\u62e5\u670940%\u80a1\u4efd\u5e76\u62c5\u4efb\u603b\u7ecf\u7406\u804c\u52a1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Y\u516c\u53f8\u7684\u6ce8\u518c\u8d44\u672c\u4e3a800\u4ebf\u8d8a\u5357\u76fe\uff0cTran Thi B\u5973\u58eb\uff08A\u5148\u751f\u7684\u59bb\u5b50\uff09\u62e5\u670935%\u80a1\u80a1\u4efd\uff0c\u540c\u65f6\u4e5f\u662f\u8463\u4e8b\u4f1a\u4e3b\u5e2d\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8eA\u5148\u751f\u4e0eB\u5973\u58eb\u7684\u5a5a\u59fb\u5173\u7cfb\u5c5e\u4e8e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u7684\u4eb2\u5bc6\u5173\u7cfb\uff0c\u56e0\u6b64X\u516c\u53f8\u4e0eY\u516c\u53f8\u88ab\u89c6\u4e3a\u5173\u8054\u4f01\u4e1a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6848\u4f8b\u4e94\uff1a\u4e2a\u4eba\u63a7\u5236\u7684\u94fe\u63a5<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u7531\u540c\u4e00\u4e2a\u4eba\u901a\u8fc7\u51fa\u8d44\u6216\u8005\u76f4\u63a5\u53c2\u4e0e\u7ba1\u7406\u7b49\u65b9\u5f0f\u63a7\u5236\uff0c\u5219\u8be5\u4f01\u4e1a\u5c5e\u4e8e\u5173\u8054\u4f01\u4e1a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5b50\uff1a<\/b><span style=\"font-weight: 400;\"> Pham Van C \u5148\u751f\u662f\u4e00\u4f4d\u4e2a\u4eba\u6295\u8d44\u8005\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728M\u516c\u53f8\uff08\u6ce8\u518c\u8d44\u672c1200\u4ebf\u8d8a\u5357\u76fe\uff09\u4e2d\uff0cC\u5148\u751f\u51fa\u8d44480\u4ebf\u8d8a\u5357\u76fe\uff0c\u5360\u8d44\u672c\u768440%\uff0c\u5e76\u62c5\u4efb\u8463\u4e8b\u4f1a\u4e3b\u5e2d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728N\u516c\u53f8\uff08\u6ce8\u518c\u8d44\u672c600\u4ebf\u8d8a\u5357\u76fe\uff09\u4e2d\uff0cC\u5148\u751f\u51fa\u8d44180\u4ebf\u8d8a\u5357\u76fe\uff0c\u5360\u8d44\u672c\u768430%\uff0c\u540c\u65f6\u62c5\u4efb\u6267\u884c\u8463\u4e8b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0cM\u516c\u53f8\u4e0eN\u516c\u53f8\u867d\u7136\u4e0d\u76f4\u63a5\u4ea4\u53c9\u6301\u80a1\uff0c\u4f46\u5747\u7531C\u5148\u751f\u901a\u8fc7\u51fa\u8d44\u6bd4\u4f8b\uff08\u226525%\uff09\u5bf9\u4e24\u5bb6\u4f01\u4e1a\u8fdb\u884c\u5b9e\u9645\u63a7\u5236\uff0c\u5e76\u6709\u6743\u7ba1\u7406\u548c\u51b3\u5b9a\u4e24\u5bb6\u4f01\u4e1a\u7684\u8d22\u52a1\u53ca\u7ecf\u8425\u653f\u7b56\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6848\u4f8b\u516d\uff1a\u671f\u95f4\u56e0\u4e0e\u7ba1\u7406\u5c42\u53ca\u63a7\u80a1\u80a1\u4e1c\u4ea4\u6613\u800c\u4ea7\u751f\u7684\u5173\u8054<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u4e0e\u62c5\u4efb\u9ad8\u7ba1\u804c\u52a1\u6216\u63a7\u5236\u6743\u7684\u4e2a\u4eba\uff08\u6216\u5176\u4eb2\u5c5e\uff09\u5728\u4e00\u4e2a\u7eb3\u7a0e\u671f\u95f4\u5185\uff0c\u8f6c\u79fb\u6216\u63a5\u53d7\u76f8\u5f53\u4e8e25%\u80a1\u6743\u7684\u8d44\u91d1\uff0c\u6216\u5728\u4ea4\u6613\u53d1\u751f\u65f6\u501f\u5165\u6216\u8d37\u51fa\u81f3\u5c1110%\u80a1\u6743\u65f6\uff0c\u4e5f\u88ab\u89c6\u4e3a\u5728\u8be5\u671f\u95f4\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u660e\u786e\u7406\u89e3\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u8854\u63a5\u6982\u5ff5\u548c\u9002\u7528\u8303\u56f4\u540e\uff0c\u4f01\u4e1a\u9700\u8981\u7279\u522b\u5173\u6ce8\u7684\u4e00\u4e2a\u91cd\u8981\u5185\u5bb9\u662f\u63a7\u5236\u8d37\u6b3e\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\u3002\u8fd9\u88ab\u89c6\u4e3a\u5173\u952e\u70b9\uff0c\u56e0\u4e3a\u5b83\u76f4\u63a5\u5f71\u54cd\u5230\u4f01\u4e1a\u7684\u6210\u672c\u6838\u7b97\u3001\u7a0e\u52a1\u4f18\u5316\u548c\u8d22\u52a1\u7ba1\u7406\u7684\u80fd\u529b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_khong_che_chi_phi_lai_vay_30_Nghi_dinh_1322020ND-CP\"><\/span><b>\u63a7\u5236\u6743\u76ca\u8d39\u7528\u89c4\u5b9a\uff0830%\uff09\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e\u7b2c16\u6761\u7b2c3\u6b3e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx?anchor=dieu_16\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u5728\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u65f6\uff0c\u53ef\u6263\u9664\u7684\u5229\u606f\u8d39\u7528\u603b\u989d\u4e0d\u8d85\u8fc7\u6807\u51c6\u6307\u680730%\uff08\u6309\u6cd5\u4ee4\u8ba1\u7b97\u65b9\u6cd5\u76f8\u5f53\u4e8eEBITDA\uff09\u3002\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u8fd8\u660e\u786e\u89c4\u5b9a\uff0c\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\uff08\u5982\u6709\uff09\u5728\u4e0e30%\u95e8\u69db\u8fdb\u884c\u6bd4\u8f83\u524d\u5fc5\u987b\u6263\u9664\u3002<\/span><\/p>\n<figure id=\"attachment_1938\" aria-describedby=\"caption-attachment-1938\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1938\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nghi-dinh-132_2020_ND-CP-quy-dinh-khong-che-lai-vay-2.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay \" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nghi-dinh-132_2020_ND-CP-quy-dinh-khong-che-lai-vay-2.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nghi-dinh-132_2020_ND-CP-quy-dinh-khong-che-lai-vay-2-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nghi-dinh-132_2020_ND-CP-quy-dinh-khong-che-lai-vay-2-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nghi-dinh-132_2020_ND-CP-quy-dinh-khong-che-lai-vay-2-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nghi-dinh-132_2020_ND-CP-quy-dinh-khong-che-lai-vay-2-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1938\" class=\"wp-caption-text\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u8303\u8d37\u6b3e\u5229\u606f\u63a7\u5236<\/figcaption><\/figure>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\uff081\uff09\u7eb3\u7a0e\u4eba\u5f53\u671f\u53d1\u751f\u7684\u6263\u9664\u5b58\u6b3e\u5229\u606f\u3001\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\uff0c\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7a0e\u6536\u5165\u65f6\uff0c\u4e0d\u5f97\u8d85\u8fc7\u7eb3\u7a0e\u4eba\u5f53\u671f\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u6263\u9664\u5b58\u6b3e\u5229\u606f\u3001\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\u52a0\u4e0a\u5f53\u671f\u53d1\u751f\u7684\u6298\u65e7\u8d39\u7528\u4e4b\u548c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff082\uff09\u5982\u679c\u4e0b\u4e00\u7eb3\u7a0e\u671f\u95f4\u53d1\u751f\u7684\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u603b\u989d\u4f4e\u4e8e\u7b2c\uff081\uff09\u70b9\u89c4\u5b9a\u7684\u6807\u51c6\uff0c\u5219\u7b2c\uff081\uff09\u70b9\u89c4\u5b9a\u7684\u4e0d\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u90e8\u5206\u5e94\u5728\u786e\u5b9a\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u603b\u989d\u65f6\u7ed3\u8f6c\u5230\u4e0b\u4e00\u7eb3\u7a0e\u671f\u95f4\u3002\u5229\u606f\u8d39\u7528\u8fde\u7eed\u7ed3\u8f6c\u671f\u9650\u81ea\u53d1\u751f\u4e0d\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u5e74\u5ea6\u7684\u6b21\u5e74\u8d77\u4e0d\u5f97\u8d85\u8fc75\u5e74\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff083\uff09\u7b2c\uff081\uff09\u70b9\u7684\u89c4\u5b9a\u4e0d\u9002\u7528\u4e8e\u6839\u636e\u300a\u6761\u4f8b\u300b\u5c5e\u4e8e\u4fe1\u8d37\u673a\u6784\u7684\u7eb3\u7a0e\u4eba\u7684\u8d37\u6b3e\u3002<\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Luat-cac-to-chuc-tin-dung-2010-108079.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"> 2010\u5e74\u4fe1\u8d37\u673a\u6784\u6cd5<\/span><\/a> <span style=\"font-weight: 400;\">\u4f9d\u7167\u4fdd\u9669\u4e1a\u6cd5\u7684\u89c4\u5b9a\u7ecf\u8425\u4fdd\u9669\u4e1a\u52a1\u7684\u673a\u6784\uff1b\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\uff08ODA\uff09\u8d37\u6b3e\u3001\u4ee5\u653f\u5e9c\u4ece\u56fd\u5916\u501f\u6b3e\u5f62\u5f0f\u53d1\u653e\u7ed9\u4f01\u4e1a\u7684\u653f\u5e9c\u4f18\u60e0\u8d37\u6b3e\uff1b\u5b9e\u65bd\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\uff08\u65b0\u519c\u6751\u5efa\u8bbe\u548c\u53ef\u6301\u7eed\u51cf\u8d2b\u8ba1\u5212\uff09\u7684\u8d37\u6b3e\u3001\u5b9e\u65bd\u56fd\u5bb6\u793e\u4f1a\u798f\u5229\u653f\u7b56\u7684\u8ba1\u5212\u548c\u9879\u76ee\u7684\u6295\u8d44\u8d37\u6b3e\uff08\u5b89\u7f6e\u623f\u3001\u5de5\u4eba\u4f4f\u623f\u3001\u5b66\u751f\u4f4f\u623f\u3001\u793e\u4f1a\u4f4f\u623f\u548c\u5176\u4ed6\u516c\u76ca\u9879\u76ee\uff09\uff0c<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\uff08\u56db\uff09\u7eb3\u7a0e\u4eba\u6309\u7167\u672c\u89c4\u5b9a\u9644\u4ef6\u4e00\u7533\u62a5\u7eb3\u7a0e\u671f\u95f4\u7684\u5229\u606f\u8d39\u7528\u7387\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx?anchor=dieu_16\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">\u201c<\/span><\/p>\n<p><b>\u53c2\u8003\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx?anchor=dieu_16\" 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=\"Nghi_dinh_1322020ND-CP_co_che_chuyen_phan_chi_phi_lai_vay_khong_duoc_tru\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u4e8e\u8f6c\u79fb\u4e0d\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u7684\u673a\u5236<\/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\u89c4\u5b9a\uff0c\u56e0\u8d85\u8fc7\u4e0a\u9650\u800c\u88ab\u6392\u9664\u5728\u67d0\u671f\u95f4\u53ef\u6263\u9664\u8d39\u7528\u8303\u56f4\u4e4b\u5916\u7684\u5229\u606f\u8d39\u7528\u90e8\u5206\uff0c\u4e0d\u4f1a\u7acb\u5373\u5220\u9664\u3002\u5f53\u540e\u7eed\u671f\u95f4\u6ee1\u8db3\u6761\u4ef6\uff08\u5373\uff0c\u5f53\u4e0b\u4e00\u671f\u95f4\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u603b\u989d\u4f4e\u4e8e\u8be5\u671f\u95f430%\u00d7EBITDA\uff09\u65f6\uff0c\u8be5\u90e8\u5206\u624d\u5141\u8bb8\u7ed3\u8f6c\u5230\u540e\u7eed\u7eb3\u7a0e\u671f\u95f4\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u8bb0\u5f55\u3002\u8fde\u7eed\u7ed3\u8f6c\u671f\u9650\u81ea\u4e0d\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u53d1\u751f\u5e74\u5ea6\u7684\u6b21\u5e74\u8d77\u4e0d\u8d85\u8fc75\u5e74\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_khong_ap_dung_khong_che_30\"><\/span><b>\u8c41\u514d\uff08\u4e0d\u53d7 30% \u7ba1\u5236\uff09<\/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\u89c4\u5b9a\u4e86\u4f8b\u5916\u60c5\u51b5\uff0c\u5373\u4e0d\u5c5e\u4e8e\u4e0a\u8ff030%\u89c4\u5219\u7684\u8d37\u6b3e\u548c\u5b9e\u4f53\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5e38\u89c1\u60c5\u51b5\u5305\u62ec\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u7684\u8d37\u6b3e\u5bf9\u8c61\u4e3a\u4fe1\u8d37\u673a\u6784\uff08\u4f9d\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\uff09\u6216\u4fdd\u9669\u4e1a\u52a1\u7ec4\u7ec7\uff08\u4f9d\u636e\u300a\u4fdd\u9669\u4e1a\u52a1\u6cd5\u300b\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\uff08ODA\uff09\u8d37\u6b3e\u548c\u4f18\u60e0\u8d37\u6b3e\uff0c\u5373\u653f\u5e9c\u4ece\u56fd\u5916\u501f\u6b3e\u518d\u8d37\u7ed9\u4f01\u4e1a\u7684\u673a\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u60e0\u8d37\u6b3e\u3001\u56fd\u5bb6\u76ee\u6807\u9879\u76ee\u8d44\u91d1\uff08\u4f8b\u5982\uff1a\u65b0\u519c\u6751\u9879\u76ee\u3001\u53ef\u6301\u7eed\u51cf\u8d2b\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u6295\u8d44\u5b9e\u65bd\u56fd\u5bb6\u793e\u4f1a\u798f\u5229\u653f\u7b56\u7684\u9879\u76ee\/\u8ba1\u5212\u7684\u8d37\u6b3e\uff0c\u4f8b\u5982\uff1a\u5b89\u7f6e\u623f\u3001\u804c\u5de5\u4f4f\u623f\u3001\u5b66\u751f\u4f4f\u623f\u3001\u793e\u4f1a\u4f4f\u623f\u548c\u5176\u4ed6\u516c\u76ca\u9879\u76ee\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>\u56fd\u522b\u62a5\u544a (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1940\" aria-describedby=\"caption-attachment-1940\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1940\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Lap-bao-cao-loi-nhuan-theo-Nghi-dinh-132_2020_ND-CP.jpg\" alt=\"L\u1eadp b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Lap-bao-cao-loi-nhuan-theo-Nghi-dinh-132_2020_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Lap-bao-cao-loi-nhuan-theo-Nghi-dinh-132_2020_ND-CP-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Lap-bao-cao-loi-nhuan-theo-Nghi-dinh-132_2020_ND-CP-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Lap-bao-cao-loi-nhuan-theo-Nghi-dinh-132_2020_ND-CP-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Lap-bao-cao-loi-nhuan-theo-Nghi-dinh-132_2020_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1940\" class=\"wp-caption-text\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7f16\u5236\u5229\u6da6\u62a5\u544a<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">CbCR \u662f\u4e00\u4efd\u96c6\u56e2\u5c42\u9762\u7684\u62a5\u544a\uff0c\u53cd\u6620\u4e86\u96c6\u56e2\u5728\u5404\u4e2a\u56fd\u5bb6\/\u5730\u533a\u7684\u6536\u5165\u3001\u5229\u6da6\u3001\u7a0e\u6536\u548c\u4e00\u4e9b\u5173\u952e\u7ee9\u6548\u6307\u6807\uff08\u5458\u5de5\u4eba\u6570\u3001\u6709\u5f62\u8d44\u4ea7\u7b49\uff09\u7684\u5206\u5e03\u60c5\u51b5\u3002\u8be5\u62a5\u544a\u65e8\u5728\u4e3a\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u96c6\u56e2\u7684\u5168\u7403\u6982\u51b5\uff0c\u4ee5\u8bc4\u4f30\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u548c\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb (BEPS)\uff0c\u5e76\u652f\u6301\u7a0e\u52a1\u673a\u5173\u4e4b\u95f4\u57fa\u4e8e\u7ecf\u5408\u7ec4\u7ec7 (OECD) \u6807\u51c6\u7684\u4fe1\u606f\u4ea4\u6362\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_nop_bao_cao_loi_nhuan_lien_quoc_gia_khi_cong_ty_me_o_Viet_Nam\"><\/span><b>\u6bcd\u516c\u53f8\u5728\u8d8a\u5357\u65f6\u63d0\u4ea4\u8de8\u5883\u5229\u6da6\u62a5\u544a\u7684\u65f6\u95f4<\/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\uff1a\u5982\u679c\u7eb3\u7a0e\u4eba\u662f\u4f4d\u4e8e\u8d8a\u5357\u7684\u6bcd\u516c\u53f8\uff0c\u4e14\u5176\u5728\u7eb3\u7a0e\u671f\u5185\u7684\u5168\u7403\u5408\u5e76\u603b\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc718\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u8be5\u4f01\u4e1a\u6709\u4e49\u52a1\u7f16\u5236\u56fd\u522b\u5229\u6da6\u62a5\u544a\u3002\u8be5\u62a5\u544a\u5fc5\u987b\u5728\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u6700\u591a12\u4e2a\u6708\u5185\u63d0\u4ea4\u7ed9\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_nop_bao_cao_loi_nhuan_lien_quoc_gia_khi_cong_ty_me_o_nuoc_ngoai\"><\/span><b>\u6bcd\u516c\u53f8\u5728\u5883\u5916\u65f6\u4f55\u65f6\u7533\u62a5\u8de8\u5883\u5229\u6da6<\/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\u89c4\u5b9a\u4e86\u6bcd\u516c\u53f8\u5728\u56fd\u5916\u65f6\u63d0\u4ea4\u5229\u6da6\u62a5\u544a\u7684\u65f6\u95f4\uff0c\u5206\u4e3a\u4ee5\u4e0b2\u79cd\u60c5\u51b5\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6848\u4f8b 1\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u901a\u8fc7\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\uff08AEOI\uff09\u673a\u5236\u63a5\u6536\u9010\u56fd\u5229\u6da6\u62a5\u544a\uff0c\u5219\u65e0\u9700\u5f3a\u5236\u5411\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6848\u4f8b 2\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\u5219\u5fc5\u987b\u4ed8\u6b3e\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u5bb6\u6216\u5730\u533a\u4e0e\u8d8a\u5357\u6709\u56fd\u9645\u7a0e\u6536\u534f\u5b9a\uff0c\u4f46\u5728\u63d0\u4ea4\u62a5\u544a\u622a\u6b62\u65e5\u671f\u65f6\u5c1a\u672a\u83b7\u5f97\u4e3b\u7ba1\u5f53\u5c40\u7684\u534f\u8bae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u7ec8\u6bcd\u516c\u53f8\u4e3a\u5176\u5c45\u6c11\u7684\u56fd\u5bb6\u6216\u5730\u533a\u4e3b\u7ba1\u5f53\u5c40\u4e0e\u8d8a\u5357\u6709\u534f\u8bae\u4f46\u5df2\u6682\u505c\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362\u673a\u5236\u6216\u65e0\u6cd5\u81ea\u52a8\u5411\u8d8a\u5357\u63d0\u4f9b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u5916\u56fd\u516c\u53f8\u5728\u8d8a\u5357\u62e5\u6709 1 \u5bb6\u4ee5\u4e0a\u5b50\u516c\u53f8\uff0c\u5176\u6700\u7ec8\u6bcd\u516c\u53f8\u5fc5\u987b\u4ee5\u4e66\u9762\u5f62\u5f0f\u901a\u77e5\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u5176\u6307\u5b9a\u7684\u5b50\u516c\u53f8\u4ee3\u8868\u6700\u7ec8\u6bcd\u516c\u53f8\u5411\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_neu_khong_tuan_thu\"><\/span><b>\u4e0d\u9075\u5b88\u7684\u6cd5\u5f8b\u540e\u679c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672a\u6309\u89c4\u5b9a\u63d0\u4ea4\u6216\u8005\u903e\u671f\u63d0\u4ea4\u9644\u4ef6\u548c\u62a5\u544a\u7684\uff0c\u53ef\u80fd\u53d7\u5230\u884c\u653f\u5904\u7f5a\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<figure id=\"attachment_1939\" aria-describedby=\"caption-attachment-1939\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1939\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Hau-qua-phap-ly-khong-tuan-thu-theo-Nghi-dinh-132_2020_ND-CP.jpg\" alt=\"H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd kh\u00f4ng tu\u00e2n th\u1ee7 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Hau-qua-phap-ly-khong-tuan-thu-theo-Nghi-dinh-132_2020_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Hau-qua-phap-ly-khong-tuan-thu-theo-Nghi-dinh-132_2020_ND-CP-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Hau-qua-phap-ly-khong-tuan-thu-theo-Nghi-dinh-132_2020_ND-CP-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Hau-qua-phap-ly-khong-tuan-thu-theo-Nghi-dinh-132_2020_ND-CP-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Hau-qua-phap-ly-khong-tuan-thu-theo-Nghi-dinh-132_2020_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1939\" class=\"wp-caption-text\">\u4e0d\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6cd5\u5f8b\u540e\u679c<\/figcaption><\/figure>\n<blockquote><p><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5728\u622a\u6b62\u65e5\u671f\u4e4b\u540e\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u7eb3\u7a0e\u4eba\uff0c\u5904\u4ee5\u8b66\u544a\u5904\u7f5a\uff0c\u5904\u7f5a\u671f\u9650\u4e3a 01 \u65e5\u81f3 05 \u65e5\uff0c\u60c5\u8282\u8f83\u8f7b\u7684\u5904\u4ee5\u8b66\u544a\u5904\u7f5a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u9664\u672c\u6761\u7b2c 1 \u6b3e\u89c4\u5b9a\u7684\u60c5\u51b5\u5916\uff0c\u903e\u671f 01 \u81f3 30 \u5929\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6\u5c06\u88ab\u5904\u4ee5 2,000,000 \u8d8a\u5357\u76fe\u81f3 5,000,000 \u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u8d85\u8fc7\u89c4\u5b9a\u671f\u9650 31 \u81f3 60 \u5929\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u5c06\u88ab\u5904\u4ee5 5,000,000 \u8d8a\u5357\u76fe\u81f3 8,000,000 \u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u5bf9\u4e8e\u4e0b\u5217\u884c\u4e3a\u4e4b\u4e00\uff0c\u5c06\u88ab\u5904\u4ee58,000,000\u8d8a\u5357\u76fe\u81f315,000,000\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\uff1a<\/span><\/p><\/blockquote>\n<ol style=\"text-align: justify;\">\n<li>\n<blockquote><p><span style=\"font-weight: 400;\">a\uff09\u8d85\u8fc7\u89c4\u5b9a\u671f\u965061\u81f390\u5929\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6\uff1b<\/span><\/p><\/blockquote>\n<\/li>\n<li>\n<blockquote><p><span style=\"font-weight: 400;\">b) \u903e\u671f 91 \u5929\u4ee5\u4e0a\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u4f46\u672a\u53d1\u751f\u5e94\u7eb3\u7a0e\u6b3e\uff1b<\/span><\/p><\/blockquote>\n<\/li>\n<li>\n<blockquote><p><span style=\"font-weight: 400;\">c\uff09\u672a\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\uff0c\u4f46\u672a\u53d1\u751f\u5e94\u7eb3\u7a0e\u6b3e\uff1b<\/span><\/p><\/blockquote>\n<\/li>\n<li>\n<blockquote><p><span style=\"font-weight: 400;\">d) \u672a\u6309\u7167\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u7533\u62a5\u6750\u6599\u4e2d\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u89c4\u5b9a\u63d0\u4ea4\u9644\u4ef6<\/span><i><span style=\"font-weight: 400;\">.<\/span><\/i>\u201c<\/p><\/blockquote>\n<\/li>\n<\/ol>\n<blockquote><p><b>\u53c2\u8003\uff1a <\/b><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/83A83CF-hd-muc-phat-khong-nop-phu-luc-giao-dich-lien-ket-bao-nhieu.html?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e0d\u4ec5\u662f\u4e00\u4efd\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4e5f\u662f\u8d8a\u5357\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u65b9\u5f0f\u7684\u91cd\u8981\u6846\u67b6\u3002\u5173\u4e8e\u7533\u62a5\u3001\u5229\u606f\u652f\u51fa\u63a7\u5236\u4ee5\u53ca\u7f16\u5236\u8de8\u5883\u5229\u6da6\u62a5\u544a\u4e49\u52a1\u7684\u89c4\u5b9a\uff0c\u90fd\u65e8\u5728\u5b9e\u73b0\u900f\u660e\u5ea6\u3001\u516c\u5e73\u6027\u548c\u9632\u6b62\u9884\u7b97\u635f\u5931\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u662f\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u91cd\u8981\u6cd5\u5f8b\u6846\u67b6\uff0c\u6709\u52a9\u4e8e\u9632\u6b62 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7<\/span><\/a><span style=\"font-weight: 400;\"> \u5e76\u786e\u4fdd\u4f01\u4e1a\u4e4b\u95f4\u7684\u516c\u5e73\u7ade\u4e89\u3002\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e0d\u4ec5\u63d0\u9ad8\u4e86\u900f\u660e\u5ea6\uff0c\u8fd8\u4e3a\u4f01\u4e1a\u6784\u5efa\u6709\u6548\u7684\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\u63d0\u4f9b\u4e86\u5b89\u5168\u901a\u9053\u3002\u5728\u56fd\u9645\u4e00\u4f53\u5316\u7684\u80cc\u666f\u4e0b\uff0c\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u662f\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u548c\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u7684\u5173\u952e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u9700\u5177\u4f53\u5efa\u8bae\uff0c\u4f01\u4e1a\u8bf7\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><strong>\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><\/strong><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>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh c\u0169, \u0111\u1eb7t n\u1ec1n m\u00f3ng cho c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf minh b\u1ea1ch, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 ph\u00e1p l\u00fd \u0111\u1ec3 h\u1ea1n ch\u1ebf h\u00e0nh vi chuy\u1ec3n gi\u00e1, th\u1ea5t thu ng\u00e2n [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1937,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,11],"tags":[46,47,45],"class_list":["post-656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-khung-phap-ly","tag-ke-khai-thue-tndn","tag-muc-phat-vi-pham-va-giai-phap-tuan-thu-cho-doanh-nghiep","tag-nghi-dinh-20-2025-nd-cp-quy-dinh-moi-ve-giao-dich-lien-ket"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/656","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=656"}],"version-history":[{"count":9,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/656\/revisions"}],"predecessor-version":[{"id":2291,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/656\/revisions\/2291"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/1937"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}