{"id":660,"date":"2025-05-27T20:16:24","date_gmt":"2025-05-28T03:16:24","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=660"},"modified":"2025-10-14T19:19:52","modified_gmt":"2025-10-15T02:19:52","slug":"thong-tu-45-2021-tt-btc","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-45-2021-tt-btc\/","title":{"rendered":"45\/2021\/TT-BTC \u901a\u51fd"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u5bf9\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u4e2d\u5e94\u7a0e\u4ef7\u683c\u7684\u786e\u5b9a\u65b9\u6cd5\u8fdb\u884c\u4e86\u8865\u5145\u548c\u8be6\u7ec6\u8bf4\u660e\uff0c\u6784\u5efa\u4e86\u900f\u660e\u7684\u6cd5\u5f8b\u6846\u67b6\uff0c\u5e76\u4e0e\u56fd\u9645\u6807\u51c6\u63a5\u8f68\u3002\u672c\u6587\u5c06\u5e2e\u52a9\u60a8\u4e86\u89e3\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u7684\u4e3b\u8981\u5185\u5bb9\u3001\u4e0e\u4ee5\u5f80\u6cd5\u89c4\u76f8\u6bd4\u7684\u65b0\u70b9\u4ee5\u53ca\u5bf9\u4f01\u4e1a\u7ecf\u8425\u6d3b\u52a8\u548c\u7eb3\u7a0e\u7533\u62a5\u4e49\u52a1\u7684\u5b9e\u9645\u5f71\u54cd\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-45-2021-tt-btc\/#Gioi_thieu_Thong_tu_452021TT-BTC\" >\u5f15\u5165\u7b2c 45\/2021\/TT-BTC \u53f7\u901a\u51fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-45-2021-tt-btc\/#Thong_tu_452021TT-BTC_la_gi\" >\u4ec0\u4e48\u662f 45\/2021\/TT-BTC \u53f7\u901a\u51fd\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-45-2021-tt-btc\/#Moi_quan_he_giua_Thong_tu_452021TT-BTC_va_Nghi_dinh_1322020ND-CP\" >\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u51fd\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e4b\u95f4\u7684\u5173\u7cfb<\/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\/thong-tu-45-2021-tt-btc\/#Pham_vi_dieu_chinh_va_doi_tuong_ap_dung_Thong_tu_452021TT-BTC\" >45\/2021\/TT-BTC \u53f7\u901a\u51fd\u7684\u76d1\u7ba1\u8303\u56f4\u548c\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\/thong-tu-45-2021-tt-btc\/#Thong_tu_452021TT-BTC_ap_dung_APA_voi_doanh_nghiep_co_giao_dich_lien_ket\" >\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u9002\u7528\u4e8e\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-45-2021-tt-btc\/#Thong_tu_452021TT-BTC_ve_cac_giao_dich_duoc_de_nghi_ap_dung_APA\" >\u5173\u4e8e\u62df\u9002\u7528\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u4ea4\u6613\u7684\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5<\/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\/thong-tu-45-2021-tt-btc\/#Giai_thich_tu_ngu\" >\u8bcd\u8bed\u89e3\u91ca\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-45-2021-tt-btc\/#Thong_tu_452021TT-BTC_ve_thoi_gian_co_hieu_luc_cua_APA\" >\u5173\u4e8e\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u6709\u6548\u671f\u7684\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5<\/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\/thong-tu-45-2021-tt-btc\/#Nguyen_tac_ap_dung\" >\u9002\u7528\u539f\u5219<\/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\/thong-tu-45-2021-tt-btc\/#Thong_tu_452021TT-BTC_can_chuan_bi_ho_so_thong_tin_du_lieu_nao\" >45\/2021\/TT-BTC \u53f7\u901a\u51fd\u8981\u6c42\u51c6\u5907\u54ea\u4e9b\u4fe1\u606f\u548c\u6570\u636e\u6587\u4ef6\uff1f\u00a0<\/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\/thong-tu-45-2021-tt-btc\/#Tham_dinh_ho_so_ap_dung_APA_theo_thong_tu_452021TT-BTC\" >\u6839\u636e\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u5bf9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7533\u8bf7\u6750\u6599\u8fdb\u884c\u8bc4\u4f30<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-45-2021-tt-btc\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-45-2021-tt-btc\/#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><\/li><\/ul><\/nav><\/div>\n<h1 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gioi_thieu_Thong_tu_452021TT-BTC\"><\/span><b>\u5f15\u5165\u7b2c 45\/2021\/TT-BTC \u53f7\u901a\u51fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_452021TT-BTC_la_gi\"><\/span><b>\u4ec0\u4e48\u662f 45\/2021\/TT-BTC \u53f7\u901a\u51fd\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u662f\u8d22\u653f\u90e8\u4e8e2021\u5e746\u670818\u65e5\u53d1\u5e03\u7684\u4e00\u4efd\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4e3a\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u5728\u7a0e\u52a1\u7ba1\u7406\u4e2d\u786e\u5b9a\u5e94\u7a0e\u4ef7\u683c\u63d0\u4f9b\u4e86\u8be6\u7ec6\u6307\u5bfc\u3002\u8fd9\u662f\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u76f4\u63a5\u914d\u5957\u7684\u91cd\u8981\u6587\u4ef6\u4e4b\u4e00\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u6e05\u6670\u5730\u4e86\u89e3\u5982\u4f55\u7533\u62a5\u3001\u51c6\u5907\u6587\u4ef6\u4ee5\u53ca\u6839\u636e\u72ec\u7acb\u6027\u539f\u5219\uff08\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff09\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u65b9\u6cd5\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_giua_Thong_tu_452021TT-BTC_va_Nghi_dinh_1322020ND-CP\"><\/span><b>\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u51fd\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e4b\u95f4\u7684\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u51fd\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e4b\u95f4\u7684\u5173\u7cfb\u53ef\u4ee5\u7b80\u5355\u7406\u89e3\uff1a\u7b2c132\u53f7\u6cd5\u4ee4\u662f\u603b\u4f53\u6cd5\u5f8b\u6846\u67b6\uff0c\u800c\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u51fd\u662f\u5177\u4f53\u5b9e\u65bd\u7684\u6307\u5bfc\u6587\u4ef6\u3002\u4f01\u4e1a\u53ef\u4ee5\u636e\u6b64\u5c65\u884c\u7eb3\u7a0e\u7533\u62a5\u548c\u7ba1\u7406\u4e49\u52a1\u3002 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u4ee5\u6e05\u6670\u3001\u900f\u660e\u548c\u4e00\u81f4\u7684\u65b9\u5f0f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u4e0d\u4ec5\u4e3a\u56fd\u5185\u5916\u4f01\u4e1a\u6253\u9020\u4e86\u900f\u660e\u7684\u6cd5\u5f8b\u901a\u9053\uff0c\u8fd8\u6709\u52a9\u4e8e\u63d0\u9ad8\u7a0e\u6536\u7ba1\u7406\u6548\u7387\uff0c\u9632\u6b62\u56e0\u8f6c\u8ba9\u5b9a\u4ef7\u9020\u6210\u7684\u9884\u7b97\u635f\u5931\u3002\u540c\u65f6\uff0c\u8be5\u6587\u4ef6\u4e5f\u91cd\u7533\u4e86\u8d8a\u5357\u81f4\u529b\u4e8e\u4e0e\u56fd\u9645\u6807\u51c6\uff08\u7ecf\u5408\u7ec4\u7ec7-\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff09\u63a5\u8f68\uff0c\u4ece\u800c\u6784\u5efa\u516c\u5e73\u3001\u53ef\u6301\u7eed\u7684\u6295\u8d44\u73af\u5883\u7684\u627f\u8bfa\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh_va_doi_tuong_ap_dung_Thong_tu_452021TT-BTC\"><\/span><b>45\/2021\/TT-BTC \u53f7\u901a\u51fd\u7684\u76d1\u7ba1\u8303\u56f4\u548c\u9002\u7528\u5bf9\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u8c03\u6574\u8303\u56f4<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u51fd\u660e\u786e\u89c4\u5b9a\u4e86\u76d1\u7ba1\u8303\u56f4\u53ca\u76f8\u5173\u9002\u7528\u4e8b\u9879\u3002<\/span><b>.<\/b><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c1.\u672c\u901a\u77e5\u6307\u5bfc\u5b9e\u65bd\u653f\u5e9c2020\u5e7410\u670819\u65e5\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c41\u6761\u5173\u4e8e\u5728\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u6536\u7ba1\u7406\u4e2d\u5e94\u7528\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08\u4ee5\u4e0b\u7b80\u79f0APA\uff09\u673a\u5236\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<p>2.\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u673a\u5236\u5176\u4ed6\u5185\u5bb9\u6309\u7167 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/a> 2019\u5e746\u670813\u65e5\uff0c\u6cd5\u4ee4\u7b2c <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\" rel=\"nofollow noopener\" target=\"_blank\">132\/2020\/ND-CP<\/a> 2020\u5e7411\u67085\u65e5\u653f\u5e9c\u4ee4\u300a\u5173\u4e8e\u89c4\u8303\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u6536\u7ba1\u7406\u53ca\u5176\u4ed6\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u300b\u3002<\/p>\n<p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-45-2021-TT-BTC-ap-dung-co-che-Thoa-thuan-truoc-ve-phuong-phap-xac-dinh-gia-tinh-thue-478609.aspx\" 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;\"><b>\u9002\u7528\u5bf9\u8c61<\/b><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 224px;\" rowspan=\"4\">\n<p style=\"text-align: center;\"><b>45\/2021\/TT-BTC \u901a\u51fd<\/b><\/p>\n<\/td>\n<td style=\"height: 56px;\">\u9002\u7528\u5bf9\u8c61<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">\u5916\u5546\u6295\u8d44\u4f01\u4e1a\uff08FDI\uff09<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">\u56fd\u5185\u4f01\u4e1a<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">\u8de8\u56fd\u516c\u53f8\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u51fd\u8fd8\u5f3a\u8c03\uff0c\u4e0d\u4ec5\u56fd\u9645\u4ea4\u6613\u53d7\u5230\u76d1\u7ba1\uff0c\u800c\u4e14\u8d8a\u5357\u56fd\u5185\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u4e5f\u5fc5\u987b\u6309\u7167\u89c4\u5b9a\u7533\u62a5\u5e76\u786e\u5b9a\u7a0e\u6536\u76ee\u7684\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u6db5\u76d6\u8303\u56f4\u5e7f\u6cdb\uff0c\u76f4\u63a5\u5f71\u54cd\u5916\u5546\u76f4\u63a5\u6295\u8d44\u548c\u56fd\u5185\u4f01\u4e1a\u3002\u8be5\u901a\u77e5\u786e\u8ba4\u4e86\u52a0\u5f3a\u7a0e\u6536\u7ba1\u7406\u7684\u76ee\u6807\uff0c\u540c\u65f6\u63d0\u9ad8\u4e86\u8d8a\u5357\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u6307\u5bfc\u5728\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u4e2d\u5e94\u7528\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u673a\u5236\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_452021TT-BTC_ap_dung_APA_voi_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u9002\u7528\u4e8e\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_452021TT-BTC_ve_cac_giao_dich_duoc_de_nghi_ap_dung_APA\"><\/span><b>\u5173\u4e8e\u62df\u9002\u7528\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u4ea4\u6613\u7684\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 45\/2021\/TT-BTC \u53f7\u901a\u51fd\u5efa\u8bae\u5c06\u4ef7\u683c\u786e\u5b9a\u65b9\u6cd5 (APA) \u5e94\u7528\u4e8e\u4ee5\u4e0b\u5177\u4f53\u4ea4\u6613\uff1a <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62df\u91c7\u7528\u5b9a\u4ef7\u65b9\u6cd5\uff08APA\uff09\u7684\u4ea4\u6613\u5c5e\u4e8e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c1\u6761\u7b2c2\u6b3e\u89c4\u5b9a\u7684\u5173\u8054\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u5173\u4e8e\u62df\u9002\u7528\u672c\u6761\u7b2c1\u6b3e\u89c4\u5b9a\u7684\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7684\u4ea4\u6613\uff0c\u5e94\u5f53\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a<\/span><span style=\"font-weight: 400;\">:<\/span><\/li>\n<\/ul>\n<p><strong>\u6728\u677f\uff1a<\/strong> 45\/2021\/TT-BTC \u53f7\u901a\u77e5\u4e2d\u5173\u4e8e\u9002\u7528\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7684\u6761\u4ef6\u6458\u8981<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td rowspan=\"4\">\n<p style=\"text-align: center;\"><b>\u7b2c 45\/2021\/TT-BTC \u53f7\u901a\u51fd\u63d0\u8bae\u9002\u7528 APA\u3002<\/b><\/p>\n<\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4ea4\u6613\u5df2\u5728\u7eb3\u7a0e\u4eba\u7684\u4e1a\u52a1\u8fd0\u8425\u4e2d\u4ea7\u751f\uff0c\u5e76\u5c06\u5728APA\u7533\u8bf7\u671f\u95f4\u53d1\u751f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u5177\u6709\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u6027\u8d28\u7684\u57fa\u7840\uff0c\u5177\u6709\u5206\u6790\u3001\u6bd4\u8f83\u3001\u9009\u62e9\u72ec\u7acb\u53ef\u6bd4\u5bf9\u8c61\u7684\u57fa\u7840\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8be5\u4ea4\u6613\u4e0d\u5b58\u5728\u7a0e\u52a1\u7ea0\u7eb7\u6216\u6295\u8bc9\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u900f\u660e\u8fdb\u884c\uff0c\u4e0d\u4ee5\u9003\u7a0e\u6216\u907f\u7a0e\u4e3a\u76ee\u7684\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_thich_tu_ngu\"><\/span><b>\u8bcd\u8bed\u89e3\u91ca<\/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;\">\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u9664\u7a0e\u6536\u5f81\u7ba1\u6cd5\u548c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u9610\u660e\u7684\u6982\u5ff5\u5916\uff0c\u4e0e\u5173\u8054\u4ea4\u6613\u6709\u5173\u7684\u6280\u672f\u672f\u8bed\u5c06\u6309\u7167\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u4e2d\u7684\u8be6\u7ec6\u8bf4\u660e\u8fdb\u884c\u7406\u89e3\u548c\u5e94\u7528\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5355\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392<\/b><span style=\"font-weight: 400;\"> \u88ab\u7406\u89e3\u4e3a\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u4e0e\u7eb3\u7a0e\u4eba\u4e4b\u95f4\u76f4\u63a5\u5efa\u7acb\u5e76\u7b7e\u7f72\u7684\u534f\u8bae\uff0c\u5f53\u7eb3\u7a0e\u4eba\u9700\u8981\u7533\u8bf7\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u65f6\u3002\u8fd9\u662f\u6700\u7b80\u5355\u7684\u534f\u8bae\u5f62\u5f0f\uff0c\u4ec5\u6d89\u53ca\u4e00\u65b9\uff0c\u5373\u7a0e\u52a1\u548c\u4f01\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53cc\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 <\/b><span style=\"font-weight: 400;\">\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u662f\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u3001\u7eb3\u7a0e\u4eba\u548c\u4f19\u4f34\u56fd\u5bb6\u6216\u5730\u533a\u7a0e\u52a1\u673a\u5173\u4e09\u65b9\u7b7e\u7f72\u7684\u534f\u8bae\u3002\u5176\u4e3b\u8981\u76ee\u7684\u662f\u5728\u9075\u5b88\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u89c4\u5b9a\u7684\u57fa\u7840\u4e0a\uff0c\u4ee5\u900f\u660e\u7684\u65b9\u5f0f\u786e\u5b9a\u7eb3\u7a0e\u4eba\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392<\/b><span style=\"font-weight: 400;\"> \u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u662f\u4e00\u79cd\u66f4\u4e3a\u590d\u6742\u7684\u534f\u8bae\u7c7b\u578b\uff0c\u6d89\u53ca\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u3001\u7eb3\u7a0e\u4eba\u548c\u591a\u4e2a\u5916\u56fd\u7a0e\u52a1\u673a\u5173\u3002\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7684\u5e94\u7528\u65e8\u5728\u786e\u4fdd\u8de8\u5883\u7eb3\u7a0e\u4e49\u52a1\u786e\u5b9a\u7684\u4e00\u81f4\u6027\uff0c\u5e76\u4ee5\u56fd\u9645\u7a0e\u6536\u534f\u5b9a\u4e3a\u57fa\u7840\uff0c\u4ee5\u9650\u5236\u7a0e\u52a1\u7ea0\u7eb7\u7684\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_452021TT-BTC_ve_thoi_gian_co_hieu_luc_cua_APA\"><\/span><b>\u5173\u4e8e\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u6709\u6548\u671f\u7684\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73b0\u89c4\u5b9a\u4ef7\u683c\u786e\u5b9a\u65b9\u6cd5\uff08APA\uff09\u7b7e\u7f72\u540e\u7684\u6709\u6548\u671f\u6700\u957f\u4e3a3\u5e74\uff0c\u7528\u4e8e\u8ba1\u7a0e\uff0c\u800c\u975e\u539f201\u53f7\u6587\u89c4\u5b9a\u76845\u5e74\u3002\u5bf9\u4e8e\u57282021\u5e748\u67083\u65e5\uff08\u7b2c45\/2021\/TT-BTC\u53f7\u6587\u6b63\u5f0f\u751f\u6548\u4e4b\u65e5\uff09\u524d\u63d0\u4ea4\u4f46\u5c1a\u672a\u5b8c\u6210\u7b7e\u7f72\u7684\u4ef7\u683c\u786e\u5b9a\u65b9\u6cd5\uff08APA\uff09\u7533\u8bf7\u6750\u6599\uff0c\u4e14\u7533\u8bf7APA\u7684\u671f\u9650\u4ecd\u57282021\u5e748\u67083\u65e5\u8ba1\u7b97\u7684\u671f\u9650\u5185\uff0c\u5219\u7ee7\u7eed\u6309\u7167\u7a0e\u6536\u5f81\u7ba1\u6cd5\u3001\u7b2c126\u53f7\u6cd5\u4ee4\u548c\u7b2c45\/2021\/TT-BTC\u53f7\u6587\u7684\u89c4\u5b9a\u5904\u7406\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung\"><\/span><b>\u9002\u7528\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u660e\u786e\u89c4\u5b9a\u4e86\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u5b9a\u4ef7\u65b9\u6cd5\u7684\u9002\u7528\u539f\u5219\uff0c\u4ee5\u786e\u4fdd\u900f\u660e\u5ea6\u3001\u4e00\u81f4\u6027\u548c\u4e0e\u5b9e\u8df5\u7684\u9002\u7528\u6027\u3002\u5728\u8be6\u7ec6\u9610\u8ff0\u4e4b\u524d\uff0c\u6709\u5fc5\u8981\u5148\u4e86\u89e3\u8fd9\u4e9b\u539f\u5219\uff0c\u4f5c\u4e3a\u5b9e\u65bd\u7684\u57fa\u7840\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c1.\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7684\u9002\u7528\u539f\u5219\u662f\uff0c\u7a0e\u52a1\u673a\u5173\u4e0e\u7eb3\u7a0e\u4eba\u6216\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u4e0e\u5408\u4f5c\u4f19\u4f34\u7a0e\u52a1\u673a\u5173\u4e0e\u7eb3\u7a0e\u4eba\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u4ee5\u53ca\u6d3b\u52a8\u548c\u4ea4\u6613\u6027\u8d28\u51b3\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u7684\u539f\u5219\uff0c\u5c31\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u8303\u56f4\u5185\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e49\u52a1\u5b9e\u65bd\u6cd5\u5f8b\u89c4\u5b9a\u7684\u9002\u7528\u8fdb\u884c\u5408\u4f5c\u3001\u4ea4\u6d41\u548c\u534f\u5546\u3002<\/span><\/p>\n<ol start=\"2\">\n<li><span style=\"font-weight: 400;\"> \u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7684\u5e94\u7528\u65e8\u5728\u63d0\u9ad8\u7a0e\u52a1\u7ba1\u7406\u6548\u7387\uff0c\u964d\u4f4e\u7a0e\u6cd5\u9075\u4ece\u6210\u672c\uff0c\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u7684\u5206\u6790\u6bd4\u8f83\u539f\u5219\u548c\u4ea4\u6613\u6d3b\u52a8\u6027\u8d28\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u539f\u5219\u786e\u5b9a\u7eb3\u7a0e\u4eba\u5173\u8054\u4ea4\u6613\u4ef7\u683c\uff0c\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u7684\u6027\u8d28\uff0c\u4f7f\u7eb3\u7a0e\u4eba\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4e49\u52a1\u5982\u540c\u5728\u72ec\u7acb\u65b9\u4e4b\u95f4\u4ea4\u6613\u7684\u6761\u4ef6\u4e0b\u8fdb\u884c\uff0c\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u548c\u5077\u7a0e\u6f0f\u7a0e\uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u786e\u5b9a\u65b9\u9762\u7684\u4e89\u8bae\u3002<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u7eb3\u7a0e\u4eba\u9002\u7528\u4ef7\u683c\u786e\u5b9a\u65b9\u6cd5\uff08APA\uff09\u7684\u8bf7\u6c42\uff0c\u6839\u636e\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u7684\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c41\u6761\u7b2c3\u6b3e\u89c4\u5b9a\u7684\u5fc5\u8981\u6587\u4ef6\u548c\u4fe1\u606f\u7684\u5b8c\u6574\u3001\u51c6\u786e\u3001\u8bda\u5b9e\u548c\u53ca\u65f6\u7684\u6587\u4ef6\u4e88\u4ee5\u89e3\u51b3\u3002<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u9002\u7528\u8303\u56f4\u5185\u5173\u8054\u4ea4\u6613\u7684\u5206\u6790\u3001\u6bd4\u8f83\u3001\u72ec\u7acb\u53ef\u6bd4\u5bf9\u8c61\u7684\u9009\u62e9\u4ee5\u53ca\u6bd4\u8f83\u5b9a\u4ef7\u7684\u65b9\u6cd5\uff0c\u6309\u7167\u7b2c14\u53f7\u4ee4\u7684\u89c4\u5b9a\u6267\u884c\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\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u673a\u5236\u7684\u9002\u7528\uff0c\u5e94\u5f53\u7b26\u5408\u7a0e\u6536\u5f81\u7ba1\u6cd5\u7b2c42\u6761\u7b2c6\u6b3e\u89c4\u5b9a\u7684\u539f\u5219\u3002\u201d<\/span><\/li>\n<\/ol>\n<p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-45-2021-TT-BTC-ap-dung-co-che-Thoa-thuan-truoc-ve-phuong-phap-xac-dinh-gia-tinh-thue-478609.aspx?rel=chu-de\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_452021TT-BTC_can_chuan_bi_ho_so_thong_tin_du_lieu_nao\"><\/span><b>45\/2021\/TT-BTC \u53f7\u901a\u51fd\u8981\u6c42\u51c6\u5907\u54ea\u4e9b\u4fe1\u606f\u548c\u6570\u636e\u6587\u4ef6\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6309\u89c4\u5b9a\u7533\u8bf7\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u673a\u5236\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c41\u6761\u7b2c3\u6b3e<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_1947\" aria-describedby=\"caption-attachment-1947\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1947\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-ap-dung-theo-Thong-tu-45_2021_TT-BTC.jpg\" alt=\"H\u1ed3 s\u01a1 \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 45\/2021\/TT-BTC\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-ap-dung-theo-Thong-tu-45_2021_TT-BTC.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-ap-dung-theo-Thong-tu-45_2021_TT-BTC-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-ap-dung-theo-Thong-tu-45_2021_TT-BTC-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-ap-dung-theo-Thong-tu-45_2021_TT-BTC-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-ap-dung-theo-Thong-tu-45_2021_TT-BTC-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1947\" class=\"wp-caption-text\">\u6839\u636e\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u51fd\u63d0\u4ea4\u7684\u7533\u8bf7\u6587\u4ef6<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u4f01\u4e1a\u7533\u8bf7\u53cc\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u6216\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u65f6\uff0c\u7eb3\u7a0e\u4eba\u6709\u8d23\u4efb\u786e\u4fdd\u63d0\u4ea4\u7ed9\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u7684\u8d44\u6599\u4e0e\u5916\u56fd\u5173\u8054\u516c\u53f8\u63d0\u4ea4\u7ed9\u5408\u4f5c\u4f19\u4f34\u7a0e\u52a1\u673a\u5173\u7684\u8d44\u6599\u4e00\u81f4\u3002\u8fd9\u79cd\u540c\u6b65\u662f\u4e3a\u4e86\u907f\u514d\u76f8\u5173\u7a0e\u52a1\u673a\u5173\u4e4b\u95f4\u7684\u4fe1\u606f\u51b2\u7a81\uff0c\u540c\u65f6\u786e\u4fdd\u4f01\u4e1a\u7528\u4e8e\u8c08\u5224\u548c\u6267\u884c\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u534f\u8bae\u7684\u6570\u636e\u7684\u900f\u660e\u5ea6\u548c\u771f\u5b9e\u6027\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6240\u4f7f\u7528\u7684\u4fe1\u606f\u3001\u6570\u636e\u548c\u6570\u636e\u5e93\u5fc5\u987b\u7b26\u5408 <\/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;\">\u300a\u7a0e\u6536\u5f81\u7ba1\u6cd5\u300b\u7b2c42\u6761\u7b2c6\u6b3eb\u70b9<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/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\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c17\u6761<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tham_dinh_ho_so_ap_dung_APA_theo_thong_tu_452021TT-BTC\"><\/span><b>\u6839\u636e\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u5bf9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7533\u8bf7\u6750\u6599\u8fdb\u884c\u8bc4\u4f30<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u7a0e\u52a1\u603b\u5c40\u5728\u6536\u5230\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\uff08APA\uff09\u7684\u7533\u8bf7\u540e\uff0c\u5c06\u8fdb\u884c\u8bc4\u4f30\uff0c\u6838\u5bf9\u5e76\u6bd4\u8f83\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u7684\u6240\u6709\u4fe1\u606f\u3002\u6b64\u9636\u6bb5\u7684\u76ee\u7684\u662f\u8bc4\u4f30\u7533\u8bf7\u7684\u5b8c\u6574\u6027\u3001\u51c6\u786e\u6027\u3001\u5408\u6cd5\u6027\u3001\u5408\u7406\u6027\u548c\u6709\u6548\u6027\uff0c\u540c\u65f6\u8003\u8651\u4f01\u4e1a\u63d0\u51fa\u7684\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u65b9\u6cd5\u3002\u5728\u6b64\u57fa\u7840\u4e0a\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u8bc4\u4f30\u4f30\u503c\u65b9\u6cd5\u7684\u9002\u5f53\u6027\u3001\u6240\u9009\u7684\u53ef\u6bd4\u6027\uff0c\u5e76\u786e\u5b9a\u9002\u7528\u4e8eAPA\u9002\u7528\u8303\u56f4\u5185\u4ea4\u6613\u7684\u4ef7\u683c\u3001\u5229\u6da6\u7387\u6216\u5229\u6da6\u5206\u914d\u6bd4\u4f8b\u3002<\/span><\/p>\n<figure id=\"attachment_1949\" aria-describedby=\"caption-attachment-1949\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1949\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tham-dinh-ho-so-Thong-tu-45_2021_TT-BTC-1.jpg\" alt=\"Th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 Th\u00f4ng t\u01b0 45\/2021\/TT-BTC\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tham-dinh-ho-so-Thong-tu-45_2021_TT-BTC-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tham-dinh-ho-so-Thong-tu-45_2021_TT-BTC-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tham-dinh-ho-so-Thong-tu-45_2021_TT-BTC-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tham-dinh-ho-so-Thong-tu-45_2021_TT-BTC-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tham-dinh-ho-so-Thong-tu-45_2021_TT-BTC-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1949\" class=\"wp-caption-text\">\u6587\u4ef6\u8bc4\u4f30\u901a\u51fd 45\/2021\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8bc4\u4f30\u8fc7\u7a0b\u4e2d\uff0c\u7a0e\u52a1\u603b\u5c40\u53ef\u4ee5\u91c7\u53d6\u4e00\u4e9b\u4e13\u95e8\u63aa\u65bd\u6765\u6f84\u6e05\u548c\u6838\u5b9e\u4fe1\u606f\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8981\u6c42\u8bf4\u660e\uff1a\u4f01\u4e1a\u53ca\u76f8\u5173\u7ec4\u7ec7\u548c\u4e2a\u4eba\u6709\u4e49\u52a1\u8865\u5145\u4fe1\u606f\u6216\u6f84\u6e05\u5b9a\u4ef7\u65b9\u6cd5\uff08APA\uff09\u7533\u8bf7\u6587\u4ef6\u4e2d\u4e0d\u5b8c\u6574\u4e4b\u5904\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u52a0\u7a0e\u6536\u7ba1\u7406\u63aa\u65bd\uff1a\u7a0e\u52a1\u673a\u5173\u6709\u6743\u91c7\u53d6\u5fc5\u8981\u7684\u4e13\u4e1a\u63aa\u65bd\uff0c\u6838\u67e5\u7eb3\u7a0e\u4eba\u63d0\u4ea4\u7684\u6570\u636e\u3001\u51ed\u8bc1\u548c\u6587\u4ef6\u7684\u771f\u5b9e\u6027\u3001\u5408\u6cd5\u6027\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u6839\u636e\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u51fd\u8fdb\u884c\u7684\u8bc4\u4f30\u8fc7\u7a0b\u4e0d\u4ec5\u8981\u68c0\u67e5\u6587\u4ef6\u7684\u5f62\u5f0f\uff0c\u800c\u4e14\u8981\u8fdb\u884c\u5b9e\u8d28\u6027\u8bc4\u4f30\uff0c\u4ee5\u786e\u4fdd\u4ef7\u683c\u786e\u5b9a\u65b9\u6cd5\u534f\u8bae\uff08APA\uff09\u5efa\u7acb\u5728\u53ef\u9760\u7684\u6570\u636e\u5e93\u4e4b\u4e0a\uff0c\u5e76\u6b63\u786e\u53cd\u6620\u72ec\u7acb\u4ea4\u6613\u7684\u539f\u5219\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5168\u9762\u5206\u6790\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u5173\u4e8e\u4ef7\u683c\u786e\u5b9a\u65b9\u6cd5\uff08APA\uff09\u673a\u5236\u548c\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u65b9\u6cd5\u7684\u89c4\u5b9a\u540e\uff0c\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u4e3a\u4f01\u4e1a\u786e\u5b9a\u900f\u660e\u3001\u7a33\u5b9a\u7684\u8ba1\u7a0e\u4ef7\u683c\u5960\u5b9a\u4e86\u660e\u786e\u7684\u57fa\u7840\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;\">\u7b2c45\/2021\/TT-BTC\u53f7\u901a\u77e5\u5728\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u65b9\u9762\u4e0e\u56fd\u9645\u63a5\u8f68\u3002\u5176\u4e2d\uff0c\u5b9a\u4ef7\u5b9a\u4ef7\u6cd5\uff08APA\uff09\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u7a33\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u3001\u964d\u4f4e\u7a0e\u52a1\u7ea0\u7eb7\u98ce\u9669\uff0c\u8fd8\u80fd\u4e0e\u7ba1\u7406\u673a\u6784\u548c\u6295\u8d44\u8005\u5efa\u7acb\u4fe1\u4efb\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6b63\u5728\u5bfb\u627e\u4e00\u4e2a\u5168\u9762\u7684\u89e3\u51b3\u65b9\u6848\u6765\u7533\u62a5\u3001\u6784\u5efa <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u8bb0\u5f55<\/span><\/a><span style=\"font-weight: 400;\"> \u6216\u6709\u6548\u90e8\u7f72\u4f30\u503c\u65b9\u6cd5\uff08APA\uff09\uff0cMAN \u2013 Master Accountant Network \u968f\u65f6\u51c6\u5907\u4e3a\u60a8\u63d0\u4f9b\u5e2e\u52a9\u3002MAN \u2013 Master Accountant Network \u62e5\u6709\u7ecf\u9a8c\u4e30\u5bcc\u7684\u6cd5\u5f8b\u548c\u7a0e\u52a1\u4e13\u5bb6\u56e2\u961f\uff0c\u81f4\u529b\u4e8e\u63d0\u4f9b\u54a8\u8be2\u670d\u52a1 <\/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\u6807\u51c6<\/span><\/a><span style=\"font-weight: 400;\">\uff0c\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u5e76\u589e\u5f3a\u7ade\u4e89\u4f18\u52bf\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u9700\u5177\u4f53\u5efa\u8bae\uff0c\u4f01\u4e1a <\/span><span style=\"font-weight: 400;\">\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\u65b0\u987a\u574a43\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>Th\u00f4ng t\u01b0 45\/2021\/TT-BTC \u0111\u00e3 b\u1ed5 sung, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, t\u1ea1o khung ph\u00e1p l\u00fd minh b\u1ea1ch v\u00e0 ti\u1ec7m c\u1eadn chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1946,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-660","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khung-phap-ly"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/660","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=660"}],"version-history":[{"count":11,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/660\/revisions"}],"predecessor-version":[{"id":2397,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/660\/revisions\/2397"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/1946"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}