{"id":662,"date":"2025-05-27T20:16:38","date_gmt":"2025-05-28T03:16:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=662"},"modified":"2025-10-14T19:21:22","modified_gmt":"2025-10-15T02:21:22","slug":"quy-dinh-quoc-te","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-quoc-te\/","title":{"rendered":"2025\u5e74\u56fd\u9645\u5173\u8054\u4ea4\u6613\u6761\u4f8b"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u9645\u5173\u8054\u4ea4\u6613\u65e5\u76ca\u6210\u4e3a\u8de8\u56fd\u516c\u53f8\u7a0e\u52a1\u7ba1\u7406\u548c\u5546\u4e1a\u6218\u7565\u7684\u6838\u5fc3\u95ee\u9898\u3002\u56fd\u9645\u5173\u8054\u4ea4\u6613\u4e0d\u4ec5\u6d89\u53ca\u5546\u54c1\u3001\u670d\u52a1\u6216\u65e0\u5f62\u8d44\u4ea7\u7684\u4e70\u5356\uff0c\u8fd8\u8981\u6c42\u4e25\u683c\u9075\u5b88\u56fd\u9645\u6807\u51c6\uff0c\u4ee5\u9632\u6b62\u8f6c\u79fb\u5b9a\u4ef7\uff0c\u786e\u4fdd\u56fd\u5bb6\u95f4\u7684\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\u30022025\u5e74\u7684\u8d8b\u52bf\u8868\u660e\uff0c\u4f01\u4e1a\u8981\u60f3\u53ef\u6301\u7eed\u53d1\u5c55\uff0c\u5fc5\u987b\u6e05\u6670\u5730\u4e86\u89e3\u5e76\u7075\u6d3b\u5730\u9002\u5e94\u5168\u7403\u56fd\u9645\u5173\u8054\u4ea4\u6613\u76d1\u7ba1\u4f53\u7cfb\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-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-quoc-te\/#Gioi_thieu_tong_quan\" >\u6982\u8ff0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-quoc-te\/#Giao_dich_lien_ket_quoc_te_la_gi\" >\u4ec0\u4e48\u662f\u56fd\u9645\u5173\u8054\u4ea4\u6613\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\/quy-dinh-quoc-te\/#Tam_quan_trong_quan_tri_thue_toan_cau\" 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2.0\uff1a\u6700\u65b0\u66f4\u65b0<\/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\/quy-dinh-quoc-te\/#So_sanh_BEPS_10_va_BEPS_20_trong_quan_ly_giao_dich_lien_ket_quoc_te\" >BEPS 1.0\u4e0eBEPS 2.0\u5728\u56fd\u9645\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u4e2d\u7684\u6bd4\u8f83<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-quoc-te\/#Tac_dong_den_Viet_Nam\" >\u5bf9\u8d8a\u5357\u7684\u5f71\u54cd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-quoc-te\/#Cac_giai_phap_ve_chinh_sach_thu_hut_dau_tu_trong_boi_canh_moi\" >\u65b0\u5f62\u52bf\u4e0b\u5438\u5f15\u6295\u8d44\u7684\u653f\u7b56\u63aa\u65bd<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-quoc-te\/#Ap_dung_thue_%E2%80%93_thue_thu_nhap_toi_thieu_noi_dia_bo_sung_15\" >\u7a0e\u52a1\u7533\u8bf7\u2014\u2014\u9644\u52a0\u56fd\u5185\u6700\u4f4e\u6240\u5f97\u7a0e 15%\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-quoc-te\/#Thach_thuc_trong_quan_ly_giao_dich_lien_ket_quoc_te\" >\u7ba1\u7406\u56fd\u9645\u8de8\u5883\u4ea4\u6613\u7684\u6311\u6218<\/a><\/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\/quy-dinh-quoc-te\/#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\/quy-dinh-quoc-te\/#MAN_%E2%80%93_Master_Accoutant_Network_Doi_tac_tin_cay\" >MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff1a\u503c\u5f97\u4fe1\u8d56\u7684\u5408\u4f5c\u4f19\u4f34<\/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\/quy-dinh-quoc-te\/#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_tong_quan\"><\/span><b>\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_quoc_te_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u56fd\u9645\u5173\u8054\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u9645\u5173\u8054\u4ea4\u6613\u662f\u6307\u5177\u6709\u56fd\u9645\u5173\u8054\u4ea4\u6613\u5173\u7cfb\u7684\u5404\u65b9\u4e4b\u95f4\u53d1\u751f\u7684\u7ecf\u6d4e\u4ea4\u6613\uff0c\u5176\u4e2d\u81f3\u5c11\u4e00\u65b9\u662f\u5916\u56fd\u7684\u7ec4\u7ec7\u6216\u4e2a\u4eba\uff0c\u4e14\u5bf9\u4ea4\u6613\u4ef7\u683c\u7684\u786e\u5b9a\u5177\u6709\u5f71\u54cd\u529b\u3002\u6b64\u7c7b\u56fd\u9645\u5173\u8054\u4ea4\u6613\u901a\u5e38\u6d89\u53ca\u8d2d\u4e70\u3001\u9500\u552e\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u501f\u8d37\u3001\u8d44\u4ea7\u8f6c\u79fb\u3001\u670d\u52a1\u63d0\u4f9b\u4ee5\u53ca\u5176\u4ed6\u91d1\u878d\u4ea4\u6613\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f8b\u5982\uff0c\u5916\u56fd\u6bcd\u516c\u53f8\u4ee5\u4f4e\u4e8e\u5e02\u573a\u5229\u7387\u7684\u5229\u7387\u5411\u8d8a\u5357\u5b50\u516c\u53f8\u63d0\u4f9b\u8d44\u91d1\u8d37\u6b3e\uff0c\u6216\u8005\u8d8a\u5357\u5b50\u516c\u53f8\u4ee5\u9ad8\u4e8e\u5e02\u573a\u4ef7\u683c\u5411\u5916\u56fd\u6bcd\u516c\u53f8\u8d2d\u4e70\u539f\u6750\u6599\uff0c\u5747\u89c6\u4e3a\u56fd\u9645\u5173\u8054\u4ea4\u6613\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<blockquote><p><b>\u8be6\u60c5\u8bf7\u89c1\uff1a<\/b>\u00a0 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u6982\u8ff0<span style=\"font-weight: 400;\">\u8054\u76df\u4ea4\u6613<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_quan_tri_thue_toan_cau\"><\/span><b>\u5168\u7403\u7a0e\u6536\u6cbb\u7406\u7684\u91cd\u8981\u6027<\/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;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u5173\u8054\u4ea4\u6613<\/a> \u56fd\u9645\u8d38\u6613\u4e0d\u4ec5\u662f\u8de8\u56fd\u516c\u53f8\u4e4b\u95f4\u7684\u6b63\u5e38\u5546\u4e1a\u6d3b\u52a8\uff0c\u4e5f\u662f\u76f4\u63a5\u5f71\u54cd\u5168\u7403\u7a0e\u6536\u7ba1\u7406\u7684\u5173\u952e\u56e0\u7d20\u3002\u901a\u8fc7\u5728\u8bb8\u591a\u4e0d\u540c\u56fd\u5bb6\u7684\u5173\u8054\u65b9\u4e4b\u95f4\u8fdb\u884c\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ea4\u6613\u3001\u8d37\u6b3e\u4ee5\u53ca\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u8f6c\u79fb\uff0c\u4f01\u4e1a\u5229\u6da6\u53ef\u4ee5\u88ab\u5206\u914d\u5230\u4f4e\u7a0e\u7387\u5730\u533a\uff0c\u4ece\u800c\u5b58\u5728\u4fb5\u8680\u4e1c\u9053\u56fd\u7a0e\u57fa\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5b50\uff1a<\/b><span style=\"font-weight: 400;\"> \u82f9\u679c\u516c\u53f8\u56e0\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u7231\u5c14\u5170\uff0c\u88ab\u6b27\u76df\u52d2\u4ee4\u989d\u5916\u7f34\u7eb3 130 \u4ebf\u6b27\u5143\uff08\u7ea6 150 \u4ebf\u7f8e\u5143\uff09\u7684\u7a0e\u6b3e\uff0c\u800c 2014 \u5e74\u82f9\u679c\u5728\u7231\u5c14\u5170\u7684\u5b9e\u9645\u7a0e\u7387\u4ec5\u4e3a 0.005%\u3002\u00a0<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <a href=\"https:\/\/vnexpress.net\/eu-buoc-apple-nop-13-ty-euro-tien-thue-cho-ireland-4791391.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6b27\u76df\u8feb\u4f7f\u82f9\u679c\u5411\u7231\u5c14\u5170\u8865\u7f34\u7a0e\u6b3e<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u56fd\u9645\u5173\u8054\u4ea4\u6613\u88ab\u89c6\u4e3a\u5168\u7403\u7a0e\u52a1\u673a\u5173\u7ba1\u7406\u7b56\u7565\u4e2d\u7684\u70ed\u70b9\u3002\u5236\u5b9a\u8bf8\u5982\u7ecf\u5408\u7ec4\u7ec7\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff08BEPS\uff09\u3001\u56fd\u522b\u62a5\u544a\u6216\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7b49\u56fd\u9645\u6cd5\u89c4\u548c\u6807\u51c6\u6765\u7ba1\u63a7\u56fd\u9645\u5173\u8054\u4ea4\u6613\uff0c\u6709\u52a9\u4e8e\u63d0\u9ad8\u900f\u660e\u5ea6\u3001\u9650\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\u5e76\u786e\u4fdd\u56fd\u5bb6\u95f4\u7a0e\u6536\u4e49\u52a1\u7684\u516c\u5e73\u6027\u3002\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u9075\u5b88\u8fd9\u4e9b\u6cd5\u89c4\u4e0d\u4ec5\u53ef\u4ee5\u964d\u4f4e\u88ab\u68c0\u67e5\u548c\u5236\u88c1\u7684\u98ce\u9669\uff0c\u8fd8\u6709\u52a9\u4e8e\u5efa\u7acb\u53ef\u6301\u7eed\u7684\u7a0e\u6536\u7ba1\u7406\u4f53\u7cfb\uff0c\u5728\u5168\u7403\u5546\u4e1a\u73af\u5883\u4e2d\u6811\u7acb\u58f0\u8a89\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_giao_dich_lien_ket_quoc_te_trong_chong_chuyen_gia_va_bao_ve_nguon_thu_ngan_sach\"><\/span><b>\u56fd\u9645\u5173\u8054\u4ea4\u6613\u5728\u6253\u51fb\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u4fdd\u62a4\u9884\u7b97\u6536\u5165\u4e2d\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u9645\u5173\u8054\u4ea4\u6613\u901a\u5e38\u6d89\u53ca\u540c\u4e00\u96c6\u56e2\u5185\u4e0d\u540c\u56fd\u5bb6\u7684\u516c\u53f8\u4e4b\u95f4\u5546\u54c1\u3001\u670d\u52a1\u3001\u65e0\u5f62\u8d44\u4ea7\u6216\u8d37\u6b3e\u7684\u4e70\u5356\u3002\u7531\u4e8e\u63a7\u5236\u6216\u4f9d\u8d56\u7684\u6027\u8d28\uff0c\u8fd9\u4e9b\u4ea4\u6613\u5f88\u5bb9\u6613\u88ab\u5229\u7528\u6765\u8c03\u6574\u4ef7\u683c\uff0c\u4f7f\u5176\u4e0d\u7b26\u5408\u72ec\u7acb\u5e02\u573a\u539f\u5219\uff0c\u4ece\u800c\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u56fd\u5bb6\u3002\u8fd9\u5c31\u662f\u8f6c\u79fb\u5b9a\u4ef7\u6ee5\u7528\u73b0\u8c61\uff0c\u7ed9\u5b9e\u9645\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u6240\u5728\u56fd\u7684\u8d22\u653f\u9884\u7b97\u9020\u6210\u91cd\u5927\u635f\u5931\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u63a7\u5236\u56fd\u9645\u5173\u8054\u4ea4\u6613\u5728\u5e94\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565\u4e2d\u81f3\u5173\u91cd\u8981\u3002\u901a\u8fc7\u7ecf\u5408\u7ec4\u7ec7\u7684\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff08BEPS\uff09\u3001\u56fd\u522b\u62a5\u544a\uff08CbC\uff09\u8981\u6c42\u6216\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7b49\u56fd\u9645\u6cd5\u89c4\uff0c\u5404\u56fd\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u5bc6\u5207\u76d1\u63a7\u4f01\u4e1a\u5982\u4f55\u786e\u5b9a\u4ef7\u683c\u3001\u5206\u914d\u6210\u672c\u548c\u5229\u6da6\u3002\u7531\u6b64\uff0c\u53ef\u4ee5\u4fdd\u62a4\u9884\u7b97\u6536\u5165\uff0c\u786e\u4fdd\u5404\u56fd\u4e4b\u95f4\u7a0e\u6536\u4e49\u52a1\u7684\u516c\u5e73\u6027\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u4e0d\u516c\u5e73\u7a0e\u6536\u7ade\u4e89\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u9075\u5b88\u56fd\u9645\u5173\u8054\u4ea4\u6613\u6cd5\u89c4\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u89c4\u907f\u7a0e\u52a1\u7a3d\u67e5\u4e2d\u88ab\u67e5\u5904\u3001\u7f5a\u6b3e\u7684\u98ce\u9669\uff0c\u8fd8\u80fd\u5728\u5168\u7403\u5546\u4e1a\u73af\u5883\u4e2d\u6811\u7acb\u4f01\u4e1a\u58f0\u8a89\u3001\u63d0\u5347\u8d22\u52a1\u900f\u660e\u5ea6\uff0c\u5960\u5b9a\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u57fa\u7840\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5b50\uff1a<\/b><span style=\"font-weight: 400;\"> \u661f\u5df4\u514b\u2014\u2014\u4e00\u5bb6\u4e1a\u52a1\u904d\u53ca60\u591a\u4e2a\u56fd\u5bb6\u7684\u8de8\u56fd\u5496\u5561\u516c\u53f8\u3002\u5728\u82f1\u56fd\uff0c1998\u5e74\u81f32012\u5e74\u671f\u95f4\uff0c\u5176\u8425\u6536\u4f30\u8ba1\u7ea6\u4e3a30\u4ebf\u82f1\u9551\uff0c\u4f46\u62a5\u544a\u663e\u793a\uff0c\u51e0\u4e4e\u6ca1\u6709\u5e94\u7a0e\u5229\u6da6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u4f55\u8fdb\u884c\u56fd\u9645\u8054\u8425\u4ea4\u6613\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff1a\u661f\u5df4\u514b\u82f1\u56fd\u516c\u53f8\u5411\u5176\u8377\u5170\u5206\u516c\u53f8\u652f\u4ed8\u7ea6 61 \u4e07\u4ebf\u82f1\u9551\u7684\u54c1\u724c\u4f7f\u7528\u8d39\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91c7\u8d2d\u539f\u6750\u6599\uff08\u5496\u5561\u8c46\uff09\uff1a\u82f1\u56fd\u661f\u5df4\u514b\u4ece\u745e\u58eb\u5173\u8054\u516c\u53f8\u8fdb\u53e3\u5496\u5561\u8c46\uff0c\u4ef7\u683c\u9ad8\u4e8e\u5e02\u573a\u4ef7\u683c\uff0c\u589e\u52a0\u4e86\u539f\u6750\u6599\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u670d\u52a1\u6210\u672c\uff1a\u90e8\u5206\u7ba1\u7406\u6210\u672c\u7531\u7f8e\u56fd\u6bcd\u516c\u53f8\u5206\u914d\u7ed9\u82f1\u56fd\u5206\u516c\u53f8\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u82f1\u56fd\u7684\u5229\u6da6\u88ab\u201c\u4fb5\u8680\u201d\u5e76\u8f6c\u79fb\u5230\u4f4e\u7a0e\u6536\u56fd\u5bb6\uff08\u8377\u5170\u3001\u745e\u58eb\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u661f\u5df4\u514b\u82f1\u56fd\u516c\u53f8\u8425\u6536\u8fbe\u6570\u5341\u4ebf\u82f1\u9551\uff0c\u4f46 14 \u5e74\u6765\u4ec5\u7f34\u7eb3\u4e86 860 \u4e07\u82f1\u9551\u7684\u516c\u53f8\u7a0e\uff0c\u76f8\u5bf9\u4e8e\u5176\u89c4\u6a21\u800c\u8a00\uff0c\u8fd9\u4e2a\u6570\u5b57\u5f88\u5c0f\u3002<\/span><\/p>\n<blockquote><p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/giaoduc.net.vn\/nghi-an-ne-thue-cua-starbucks-khien-nguoi-tieu-dung-phan-no-post102512.gd\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u56fd\u9645\u8f6c\u8ba9\u5b9a\u4ef7\u7a0e\u52a1\u7ba1\u7406<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u6848\u4ef6\u6210\u4e3a\u4f01\u4e1a\u5229\u7528\u56fd\u9645\u5173\u8054\u4ea4\u6613\u8f6c\u79fb\u4ef7\u683c\u7684\u5178\u578b\u6848\u4f8b\uff0c\u4e5f\u4f53\u73b0\u4e86\u52a0\u5f3a\u56fd\u9645\u76d1\u7ba1\u548c\u900f\u660e\u5229\u6da6\u62a5\u544a\u5bf9\u4fdd\u62a4\u9884\u7b97\u6536\u5165\u7684\u4f5c\u7528\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_muc_quoc_te_tu_OECD_va_BEPS\"><\/span><b>OECD \u548c BEPS \u7684\u56fd\u9645\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65f6\u95f4\u56de\u6eaf\u52302012\u5e74\uff0cOECD\u53d1\u8d77\u7684BEPS 1.0\u9879\u76ee\u6b63\u5f0f\u542f\u52a8\u3002\u5f53\u65f6\uff0c\u8bb8\u591a\u8de8\u56fd\u516c\u53f8\u5229\u7528\u56fd\u9645\u5173\u8054\u4ea4\u6613\u548c\u7a0e\u6536\u653f\u7b56\u5dee\u5f02\uff0c\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u56fd\u5bb6\uff0c\u9020\u6210\u4e86\u4e25\u91cd\u7684\u9884\u7b97\u635f\u5931\u3002BEPS 1.0\u7684\u51fa\u73b0\uff0c\u662f\u4e3a\u4e86\u9632\u6b62\u8fd9\u79cd\u60c5\u51b5\u53d1\u751f\uff0c\u5e76\u5efa\u7acb\u516c\u5e73\u7684\u7a0e\u6536\u5f81\u7ba1\u4f53\u7cfb\uff0c\u4ece\u800c\u63d0\u4f9b\u5168\u7403\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"BEPS_20_Cap_nhat_moi_nhat\"><\/span><b>BEPS 2.0\uff1a\u6700\u65b0\u66f4\u65b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">BEPS 2.0\uff08\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u2014\u2014\u7b2c\u4e8c\u9636\u6bb5\uff09\u662f\u7531\u7ecf\u5408\u7ec4\u7ec7\u548c\u4e8c\u5341\u56fd\u96c6\u56e2\u7275\u5934\u7684\u56fd\u9645\u7a0e\u6536\u6539\u9769\u6846\u67b6\uff0c\u65e8\u5728\u89e3\u51b3\u6570\u5b57\u5316\u548c\u5168\u7403\u5316\u80cc\u666f\u4e0b\u51fa\u73b0\u7684\u7a0e\u6536\u6f0f\u6d1e\u3002BEPS 1.0 \u4e13\u6ce8\u4e8e\u586b\u8865\u56fd\u9645\u5173\u8054\u4ea4\u6613\u4e2d\u4f20\u7edf\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u201c\u6f0f\u6d1e\u201d\uff0c\u800c BEPS 2.0 \u5219\u6269\u5c55\u81f3\u4e24\u5927\u652f\u67f1\uff1a\u91cd\u65b0\u5206\u914d\u5f81\u7a0e\u6743\u548c\u9002\u7528\u5168\u7403\u6700\u4f4e\u7a0e\u7387\uff0c\u4ece\u800c\u786e\u4fdd\u8de8\u56fd\u516c\u53f8\uff08MNEs\uff09\u7684\u5229\u6da6\u3002<\/span><\/p>\n<figure id=\"attachment_1952\" aria-describedby=\"caption-attachment-1952\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1952\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Chuan-muc-giao-dich-lien-ket-quoc-te.jpg\" alt=\"Chu\u1ea9n m\u1ef1c giao d\u1ecbch li\u00ean k\u1ebft qu\u1ed1c t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Chuan-muc-giao-dich-lien-ket-quoc-te.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Chuan-muc-giao-dich-lien-ket-quoc-te-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Chuan-muc-giao-dich-lien-ket-quoc-te-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Chuan-muc-giao-dich-lien-ket-quoc-te-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Chuan-muc-giao-dich-lien-ket-quoc-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1952\" class=\"wp-caption-text\">\u56fd\u9645\u8f6c\u8ba9\u5b9a\u4ef7\u6807\u51c6<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">BEPS 2.0 \u7684\u5236\u5b9a\u65e8\u5728\u8fbe\u6210\u5404\u56fd\u5171\u8bc6\uff0c\u786e\u4fdd\u8de8\u56fd\u516c\u53f8\u5728\u5176\u8fd0\u8425\u6240\u5728\u5e02\u573a\u516c\u5e73\u7eb3\u7a0e\u3002BEPS 2.0 \u5305\u542b\u4e24\u5927\u652f\u67f1\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u67f11\uff1a\u9002\u7528\u4e8e\u8425\u4e1a\u989d\u8fbe100\u4ebf\u6b27\u5143\u7684\u8de8\u56fd\u516c\u53f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u652f\u67f1\uff1a\u9002\u7528\u4e8e\u5168\u7403\u8425\u4e1a\u989d\u8d85\u8fc77.5\u4ebf\u6b27\u5143\u7684\u516c\u53f8\u3002\u56e0\u6b64\uff0c\u8fd9\u4e9b\u516c\u53f8\u5728\u5176\u7ecf\u8425\u7684\u6bcf\u4e2a\u5730\u533a\uff0c\u6839\u636e\u7b2c\u4e8c\u652f\u67f1\u539f\u5219\u8ba1\u7b97\u7684\u6536\u5165\u5c06\u9002\u7528\u6700\u4f4e\u7a0e\u738715%\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u597d\u5730\u7406\u89e3\u56fd\u9645\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6f14\u53d8\uff0c\u6709\u5fc5\u8981\u56de\u987eBEPS 1.0\u548cBEPS 2.0\u4e24\u4e2a\u9636\u6bb5\u4e4b\u95f4\u7684\u5dee\u5f02\u3002BEPS 1.0\u4e3a\u6253\u51fb\u5229\u6da6\u8f6c\u79fb\u5960\u5b9a\u4e86\u57fa\u7840\uff0c\u800cBEPS 2.0\u5219\u6269\u5927\u4e86\u8303\u56f4\uff0c\u53cd\u6620\u4e86\u6570\u5b57\u7ecf\u6d4e\u548c\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u8d8b\u52bf\u5e26\u6765\u7684\u65b0\u6311\u6218\u3002\u4e0b\u8868\u5c06\u8be6\u7ec6\u6bd4\u8f83\u8fd9\u4e24\u4e2a\u9636\u6bb5\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5168\u9762\u4e86\u89e3\u60c5\u51b5\uff0c\u66f4\u597d\u5730\u5e94\u5bf92025\u5e74\u7684\u5168\u7403\u7a0e\u6536\u683c\u5c40\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_BEPS_10_va_BEPS_20_trong_quan_ly_giao_dich_lien_ket_quoc_te\"><\/span><b>BEPS 1.0\u4e0eBEPS 2.0\u5728\u56fd\u9645\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u4e2d\u7684\u6bd4\u8f83<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u6807\u51c6\u00a0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>BEPS 1.0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>BEPS 2.0<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u80cc\u666f\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u8de8\u56fd\u516c\u53f8\u5229\u7528\u8de8\u5883\u4ea4\u6613\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u7684\u5730\u65b9\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6570\u5b57\u7ecf\u6d4e\u3001\u6570\u636e\u548c\u8de8\u5883\u7535\u5b50\u5546\u52a1\u5e26\u6765\u7684\u65b0\u6311\u6218\u9700\u8981\u66f4\u5168\u9762\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u76ee\u6807<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u9632\u6b62\u7a0e\u57fa\u4fb5\u8680<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u6570\u5b57\u7ecf\u6d4e\u4e2d\u7684\u7a0e\u6536\u516c\u5e73\u5e76\u5b9e\u884c\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6838\u5fc3\u539f\u5219\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u56fd\u9645\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e24\u5927\u652f\u67f1\uff1a\uff081\uff09\u5f81\u7a0e\u6743\u7684\u91cd\u65b0\u5206\u914d\uff0c\uff082\uff09\u5168\u7403\u6700\u4f4e\u7a0e15%\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u8303\u56f4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u5173\u6ce8\u56fd\u9645\u76f8\u5173\u4ea4\u6613\u4e2d\u901a\u8fc7\u4e70\u5356\u3001\u501f\u7528\u548c\u8bb8\u53ef\u54c1\u724c\u7684\u8f6c\u79fb\u5b9a\u4ef7\u6a21\u578b\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u6570\u5b57\u7ecf\u6d4e\u6a21\u5f0f\u3001\u6570\u5b57\u670d\u52a1\u3001\u5408\u5e76\u6536\u5165\u22657.5\u4ebf\u6b27\u5143\u7684\u8de8\u56fd\u516c\u53f8\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u610f\u4e49<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u9996\u4e2a\u6784\u5efa\u56fd\u9645\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u673a\u5236\u7684\u5e73\u53f0\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6b64\u4e3e\u662f\u201c\u65b0\u7684\u5168\u7403\u6e38\u620f\u89c4\u5219\u201d\uff0c\u4fdd\u62a4\u9884\u7b97\u6536\u5165\u5e76\u786e\u4fdd\u516c\u5e73\u7ade\u4e89\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u5bf9\u6bd4\u8868\u4e2d\u53ef\u4ee5\u770b\u51fa\uff0cBEPS 2.0\u4e0d\u4ec5\u7ee7\u627f\u4e86BEPS 1.0\u7684\u57fa\u7840\uff0c\u66f4\u5f00\u8f9f\u4e86\u56fd\u9645\u4ea4\u6613\u7ba1\u7406\u7684\u5168\u65b0\u201c\u6e38\u620f\u89c4\u5219\u201d\u3002\u5168\u7403\u6700\u4f4e\u7a0e\u673a\u5236\u7684\u8bde\u751f\u548c\u5f81\u7a0e\u6743\u7684\u91cd\u65b0\u5206\u914d\uff0c\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u5229\u6da6\u8f6c\u79fb\uff0c\u63d0\u9ad8\u8de8\u56fd\u516c\u53f8\u8fd0\u8425\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_den_Viet_Nam\"><\/span><b>\u5bf9\u8d8a\u5357\u7684\u5f71\u54cd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">BEPS 2.0\u7684\u7b2c\u4e8c\u652f\u67f1\u9884\u8ba1\u5c06\u5bf9\u5305\u62ec\u8d8a\u5357\u5728\u5185\u7684\u5168\u7403\u6295\u8d44\u73af\u5883\u4ea7\u751f\u6df1\u8fdc\u5f71\u54cd\u3002\u8fd9\u9879\u89c4\u5b9a\u53ef\u80fd\u4f1a\u5f15\u8d77\u8bb8\u591a\u56fd\u5bb6\uff0c\u5c24\u5176\u662f\u90a3\u4e9b\u7ade\u76f8\u5438\u5f15\u5916\u5546\u76f4\u63a5\u6295\u8d44\u6d41\u5165\u7684\u7ecf\u6d4e\u4f53\u7684\u4e25\u91cd\u62c5\u5fe7\u3002\u6b64\u524d\uff0c\u57fa\u4e8e\u6536\u5165\u7684\u7a0e\u6536\u4f18\u60e0\u4e00\u76f4\u88ab\u8ba4\u4e3a\u662f\u5438\u5f15\u6295\u8d44\u8005\uff08\u5c24\u5176\u662f\u62e5\u6709\u5927\u91cf\u56fd\u9645\u76f8\u5173\u4ea4\u6613\u7684\u8de8\u56fd\u516c\u53f8\uff09\u7684\u6709\u6548\u5de5\u5177\u3002\u7136\u800c\uff0c\u968f\u7740\u7b2c\u4e8c\u652f\u67f1\u7684\u63a8\u51fa\uff0c\u8fd9\u4e9b\u4f18\u60e0\u7684\u4ef7\u503c\u5c06\u5927\u5e45\u964d\u4f4e\u3002<\/span><\/p>\n<figure id=\"attachment_1954\" aria-describedby=\"caption-attachment-1954\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1954\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-giao-dich-lien-ket-quoc-te-den-Viet-Nam.jpg\" alt=\"T\u00e1c \u0111\u00f4ng giao d\u1ecbch li\u00ean k\u1ebft qu\u1ed1c t\u1ebf \u0111\u1ebfn Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-giao-dich-lien-ket-quoc-te-den-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-giao-dich-lien-ket-quoc-te-den-Viet-Nam-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-giao-dich-lien-ket-quoc-te-den-Viet-Nam-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-giao-dich-lien-ket-quoc-te-den-Viet-Nam-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-giao-dich-lien-ket-quoc-te-den-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1954\" class=\"wp-caption-text\">\u56fd\u9645\u5173\u8054\u4ea4\u6613\u5bf9\u8d8a\u5357\u7684\u5f71\u54cd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u8fd1\u5e74\u6765\uff0c\u6211\u56fd\u5df2\u5c06\u4e00\u822c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u4ece32%\u8c03\u6574\u4e3a28%\u300125%\u300122%\uff0c\u76ee\u524d\u4e3a20%\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"> \u4e0d\u540c\u65f6\u671f\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u3001\u514d\u7a0e\u548c\u51cf\u7a0e\u4f18\u60e0\u3002\u8fd9\u662f\u8de8\u56fd\u516c\u53f8\u9009\u62e9\u8d8a\u5357\u4f5c\u4e3a\u6295\u8d44\u76ee\u7684\u5730\u800c\u975e\u5c06\u8d44\u672c\u6d41\u5411\u90bb\u56fd\u7684\u9996\u8981\u8003\u8651\u56e0\u7d20\u3002\u7a0e\u6536\u4f18\u60e0\u4e0d\u4ec5\u4f7f\u8d8a\u5357\u66f4\u5177\u5438\u5f15\u529b\uff0c\u4e5f\u4e3a\u8de8\u56fd\u516c\u53f8\u5f00\u5c55\u4f17\u591a\u56fd\u9645\u5173\u8054\u8d38\u6613\u6d3b\u52a8\u5960\u5b9a\u4e86\u57fa\u7840\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5f53\u7b2c\u4e8c\u652f\u67f1\u5b9e\u65bd\u65f6\uff0c\u5982\u679c\u8de8\u56fd\u516c\u53f8\u5728\u8d8a\u5357\u7684\u6709\u6548\u7a0e\u7387\u4f4e\u4e8e\u5168\u7403\u6700\u4f4e\u95e8\u69db15%\uff0c\u5219\u5fc5\u987b\u5728\u5176\u603b\u90e8\u6240\u5728\u56fd\u7f34\u7eb3\u989d\u5916\u7a0e\u6b3e\uff08\u8865\u7a0e\uff09\u3002\u8fd9\u610f\u5473\u7740\u8d8a\u5357\u7684\u7a0e\u6536\u4f18\u60e0\u5c06\u5931\u6548\uff0c\u7a0e\u6536\u7ade\u4e89\u4f18\u52bf\u4e5f\u5c06\u6d88\u5931\u3002\u5982\u679c\u4e0d\u8fdb\u884c\u9002\u5f53\u7684\u8c03\u6574\uff0c\u8d8a\u5357\u7684\u6295\u8d44\u73af\u5883\u53ef\u80fd\u4f1a\u53d8\u5f97\u4e0d\u5982\u4ee5\u524d\u6709\u5438\u5f15\u529b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u4e0d\u53ef\u907f\u514d\u7684\u540e\u679c\u662f\uff0c\u8d8a\u5357\u4e0d\u4ec5\u53ef\u80fd\u9762\u4e34\u5927\u578b\u4f01\u4e1a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u89c4\u6a21\u7684\u4e0b\u964d\uff0c\u56fd\u9645\u4f9b\u5e94\u94fe\u4e2d\u536b\u661f\u4f01\u4e1a\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u89c4\u6a21\u4e5f\u53ef\u80fd\u4f1a\u4e0b\u964d\u3002\u8fd9\u5c06\u76f4\u63a5\u5f71\u54cd\u8d8a\u5357\u7684\u56fd\u9645\u5173\u8054\u4ea4\u6613\u6d41\uff0c\u964d\u4f4e\u5168\u7403\u4ef7\u503c\u94fe\u6574\u5408\u7684\u6548\u7387\u3002\u4ece\u5b8f\u89c2\u5c42\u9762\u6765\u770b\uff0c\u8fd9\u79cd\u53d8\u5316\u53ef\u80fd\u5bf9\u8d8a\u5357\u7684\u5de5\u4e1a\u53d1\u5c55\u76ee\u6807\u3001\u51fa\u53e3\u589e\u957f\u4ee5\u53ca\u7ef4\u6301\u7a33\u5b9a\u7684\u5916\u6c47\u50a8\u5907\u4ea7\u751f\u8d1f\u9762\u5f71\u54cd\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u53c2\u8003\uff1a<\/b> <a href=\"https:\/\/trungtamwto.vn\/tin-tuc\/24602-thue-toi-thieu-toan-cau-cac-quoc-gia-tuong-dong-viet-nam-ap-dung-the-nao\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u4e16\u8d38\u4e2d\u5fc3<\/span><\/a><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_giai_phap_ve_chinh_sach_thu_hut_dau_tu_trong_boi_canh_moi\"><\/span><b>\u65b0\u5f62\u52bf\u4e0b\u5438\u5f15\u6295\u8d44\u7684\u653f\u7b56\u63aa\u65bd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_dung_thue_%E2%80%93_thue_thu_nhap_toi_thieu_noi_dia_bo_sung_15\"><\/span><b>\u7a0e\u52a1\u7533\u8bf7\u2014\u2014\u9644\u52a0\u56fd\u5185\u6700\u4f4e\u6240\u5f97\u7a0e 15%\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u56fd\u5bb6\u548c\u5730\u533a\u6b63\u5728\u5e7f\u6cdb\u8ba8\u8bba\u5e94\u5bf9\u7b2c\u4e8c\u652f\u67f1\u7684\u653f\u7b56\u3002\u9999\u6e2f\u548c\u65b0\u52a0\u5761\u5df2\u6b63\u5f0f\u5ba3\u5e03\u5c06\u5bf9\u53d7\u8be5\u673a\u5236\u5f71\u54cd\u7684\u4f01\u4e1a\u9002\u7528\u5168\u7403\u6700\u4f4e\u7a0e\u7387\uff08DMT\uff09\u3002\u4e0e\u6b64\u540c\u65f6\uff0c\u6cf0\u56fd\u4e5f\u5728\u8fdb\u884c\u5185\u90e8\u78cb\u5546\uff0c\u4ee5\u63a2\u8ba8\u5408\u9002\u7684\u5b9e\u65bd\u65b9\u6848\u3002\u8fd9\u662f\u786e\u4fdd\u8de8\u5883\u6d3b\u52a8\u900f\u660e\u7ba1\u7406\u7684\u5fc5\u7136\u8d8b\u52bf\uff0c\u5c24\u5176\u662f\u4e0e\u8de8\u56fd\u516c\u53f8\u56fd\u9645\u5173\u8054\u4ea4\u6613\u76f8\u5173\u7684\u6d3b\u52a8\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8d8a\u5357\u6765\u8bf4\uff0c\u5e94\u5bf9\u653f\u7b56\u53ef\u80fd\u4e3b\u8981\u6709\u4e24\u4e2a\u9009\u62e9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u662f\u5bf9\u53d7\u5f71\u54cd\u7684\u516c\u53f8\u9002\u7528DMT 15%\uff0c\u540c\u65f6\u53d6\u6d88\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u5141\u8bb8\u8fd9\u4e9b\u516c\u53f8\u9009\u62e9\u7ee7\u7eed\u7ef4\u6301\u73b0\u6709\u7684\u6fc0\u52b1\u63aa\u65bd\uff08\u5373\u5728\u6bcd\u516c\u53f8\u603b\u90e8\u6240\u5728\u56fd\u5bb6\u7f34\u7eb3\u989d\u5916\u7a0e\u6b3e\uff09\u6216\u8f6c\u800c\u9002\u7528\u8d8a\u5357\u7684 DMT 15% \u7a0e\u7387\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Dau-tu-so-61-2020-QH14-321051.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u6295\u8d44\u6cd5\u7b2c13\u6761<\/span><\/a><span style=\"font-weight: 400;\">\u5982\u679c\u6cd5\u5f8b\u53d1\u751f\u4e0d\u5229\u4e8e\u6295\u8d44\u8005\u7684\u53d8\u5316\uff0c\u653f\u5e9c\u5fc5\u987b\u91c7\u53d6\u8865\u6551\u63aa\u65bd\uff0c\u5305\u62ec\u4ece\u5e94\u7a0e\u6536\u5165\u4e2d\u6263\u9664\u5b9e\u9645\u635f\u5931\u3002\u8fd9\u6709\u52a9\u4e8e\u7ef4\u62a4\u6295\u8d44\u8005\u5bf9\u8d8a\u5357\u6cd5\u5f8b\u73af\u5883\u7684\u4fe1\u5fc3\u3002<\/span><\/p>\n<blockquote><p><b>\u66f4\u591a\u4fe1\u606f\u8bf7\u89c1\uff1a<\/b> <a href=\"https:\/\/baodautu.vn\/thue-toi-thieu-toan-cau-lam-giam-tinh-hap-dan-cua-viet-nam-trong-thu-hut-fdi-d167743.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6295\u8d44\u62a5<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_quan_ly_giao_dich_lien_ket_quoc_te\"><\/span><b>\u7ba1\u7406\u56fd\u9645\u8de8\u5883\u4ea4\u6613\u7684\u6311\u6218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6df1\u5ea6\u878d\u5165\u5168\u7403\u7ecf\u6d4e\u4f7f\u8d8a\u5357\u5728\u7ba1\u7406\u56fd\u9645\u5173\u8054\u4ea4\u6613\u65b9\u9762\u9762\u4e34\u8bf8\u591a\u91cd\u5927\u6311\u6218\u3002\u9996\u5148\uff0c\u8de8\u5883\u5546\u4e1a\u6a21\u5f0f\u548c\u8de8\u56fd\u516c\u53f8\u7ed3\u6784\u7684\u590d\u6742\u6027\u4f7f\u5f97\u7a0e\u52a1\u673a\u5173\u96be\u4ee5\u7ba1\u63a7\uff0c\u5c24\u5176\u662f\u5728\u786e\u5b9a\u5404\u56fd\u7684\u8f6c\u8ba9\u4ef7\u683c\u548c\u5b9e\u9645\u5229\u6da6\u65b9\u9762\u3002\u5404\u56fd\u4e4b\u95f4\u7684\u6cd5\u5f8b\u7a7a\u767d\u6216\u6cd5\u89c4\u5dee\u5f02\u5f88\u5bb9\u6613\u88ab\u5229\u7528\u6765\u5b9e\u65bd\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u9020\u6210\u9884\u7b97\u635f\u5931\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_1953\" aria-describedby=\"caption-attachment-1953\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1953\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Thach-thuc-giao-dich-lien-ket-quoc-te.jpg\" alt=\"Th\u00e1ch th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft qu\u1ed1c t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Thach-thuc-giao-dich-lien-ket-quoc-te.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Thach-thuc-giao-dich-lien-ket-quoc-te-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Thach-thuc-giao-dich-lien-ket-quoc-te-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Thach-thuc-giao-dich-lien-ket-quoc-te-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Thach-thuc-giao-dich-lien-ket-quoc-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1953\" class=\"wp-caption-text\">\u56fd\u9645\u8054\u76df\u4ea4\u6613\u7684\u6311\u6218<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53e6\u4e00\u4e2a\u6311\u6218\u6765\u81ea\u4e8e\u5b9e\u65bdBEPS 2.0\u7b49\u5168\u7403\u6807\u51c6\u3002\u4e00\u65e6\u5b9e\u65bd\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u7b49\u673a\u5236\uff0c\u8d8a\u5357\u6570\u5341\u5e74\u6765\u5438\u5f15\u5916\u5546\u76f4\u63a5\u6295\u8d44\u7684\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u5c06\u5931\u53bb\u7ade\u4e89\u529b\u3002\u8fd9\u7ed9\u653f\u5e9c\u5e26\u6765\u4e86\u4e00\u4e2a\u96be\u9898\uff1a\u5982\u4f55\u5728\u786e\u4fdd\u6536\u5165\u7684\u540c\u65f6\uff0c\u4fdd\u6301\u4e0e\u8be5\u5730\u533a\u5176\u4ed6\u56fd\u5bb6\u76f8\u6bd4\u66f4\u5177\u5438\u5f15\u529b\u7684\u6295\u8d44\u73af\u5883\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u9645\u8f6c\u8ba9\u5b9a\u4ef7\u4e0d\u4ec5\u662f\u8de8\u56fd\u516c\u53f8\u7684\u5e38\u89c4\u7ecf\u6d4e\u6d3b\u52a8\uff0c\u4e5f\u662f\u5168\u7403\u7a0e\u6536\u6cbb\u7406\u7684\u91cd\u70b9\u3002\u4ece\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff08BEPS\uff092.0\u5230\u7b2c\u4e8c\u652f\u67f1\u7684\u65b0\u89c4\uff0c\u6b63\u5728\u91cd\u5851\u5404\u56fd\u7a0e\u6536\u653f\u7b56\u7684\u8bbe\u8ba1\u65b9\u5f0f\u4ee5\u53ca\u4f01\u4e1a\u6295\u8d44\u6218\u7565\u3002\u7efc\u5408\u5206\u6790\u6cd5\u5f8b\u6846\u67b6\u3001\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u5bf9\u5404\u56fd\u5e94\u5bf9\u653f\u7b56\u7684\u8d8b\u52bf\uff0c\u53ef\u4ee5\u770b\u51fa\u8d8a\u5357\u6b63\u9762\u4e34\u6311\u6218\u4e0e\u673a\u9047\u5e76\u5b58\u7684\u5c40\u9762\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"font-weight: 400;\">\u603b\u7ed3<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u9645\u5173\u8054\u4ea4\u6613\u7684\u5168\u7403\u6807\u51c6\u6b63\u5728\u521b\u9020\u4e00\u4e2a\u65b0\u7684\u7ade\u4e89\u73af\u5883\uff0c\u6bcf\u4e2a\u56fd\u5bb6\u548c\u4f01\u4e1a\u90fd\u5fc5\u987b\u9002\u5e94\u3002\u968f\u7740BEPS 2.0\u548c\u5168\u7403\u6700\u4f4e\u7a0e\u5236\u7684\u5b9e\u65bd\uff0c\u4f20\u7edf\u7684\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u5c06\u9010\u6e10\u5931\u53bb\u5438\u5f15\u529b\uff0c\u8feb\u4f7f\u8d8a\u5357\u5bfb\u6c42\u65b0\u7684\u7b56\u7565\u6765\u4fdd\u6301\u5176\u5728\u5438\u5f15\u6295\u8d44\u65b9\u9762\u7684\u7ade\u4e89\u4f18\u52bf\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u9645\u5173\u8054\u65b9\u4ea4\u6613\u548cBEPS 2.0\u7b49\u5168\u7403\u7a0e\u6536\u6cbb\u7406\u6807\u51c6\u7ed9\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u5728\u8d8a\u5357\u7684\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u5e26\u6765\u4e86\u8bf8\u591a\u6311\u6218\u3002\u5728\u6b64\u80cc\u666f\u4e0b\uff0cMAN - Master Accounting Network\u4e0d\u4ec5\u80fd\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u3001\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\uff0c\u8fd8\u80fd\u4f18\u5316\u957f\u671f\u8d22\u52a1\u6218\u7565\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accoutant_Network_Doi_tac_tin_cay\"><\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff1a\u503c\u5f97\u4fe1\u8d56\u7684\u5408\u4f5c\u4f19\u4f34<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Man \u2013 Master Accountant Network \u662f\u4e00\u5bb6\u4e13\u95e8\u4ece\u4e8b\u56fd\u9645\u5173\u8054\u4ea4\u6613\u9886\u57df\u7684\u54a8\u8be2\u5355\u4f4d\uff0c\u4e3a\u8de8\u56fd\u7ecf\u8425\u7684\u4f01\u4e1a\u63d0\u4f9b\u4ece\u5206\u6790\u3001\u7533\u62a5\u3001\u51c6\u5907\u5b9a\u4ef7\u6587\u4ef6\u5230\u5236\u5b9a\u9002\u5f53\u7684\u7a0e\u6536\u7b56\u7565\u7684\u5168\u9762\u89e3\u51b3\u65b9\u6848\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Man - Master Accountant Network \u62e5\u6709\u4e30\u5bcc\u7684\u7ecf\u9a8c\u548c\u4e00\u652f\u7cbe\u901a\u56fd\u5185\u6cd5\u5f8b\u6846\u67b6\uff08\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff09\u4ee5\u53ca\u56fd\u9645\u6807\u51c6\uff08\u7ecf\u5408\u7ec4\u7ec7\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb (BEPS)\u3001\u56fd\u522b\u62a5\u544a (CbCR)\u3001\u7b2c\u4e8c\u652f\u67f1\uff09\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u4e0d\u4ec5\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u4e25\u683c\u7684\u6cd5\u89c4\uff0c\u8fd8\u80fd\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\u6548\u7387\u3002\u6211\u4eec\u7684\u4f18\u52bf\u5728\u4e8e\u80fd\u591f\u5c06\u6cd5\u5f8b\u548c\u7a0e\u52a1\u4e13\u4e1a\u77e5\u8bc6\u4e0e\u5bf9\u8d8a\u5357\u5546\u4e1a\u60ef\u4f8b\u7684\u7406\u89e3\u76f8\u7ed3\u5408\uff0c\u786e\u4fdd\u63d0\u4f9b\u65e2\u5408\u89c4\u53c8\u5177\u6709\u957f\u671f\u6218\u7565\u610f\u4e49\u7684\u89e3\u51b3\u65b9\u6848\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 <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN\u2014\u2014\u603b\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/a><\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<a href=\"mailto:man@man.net.vn\">\u00a0man@man.net.vn<\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>\u7f16\u8f91\u59d4\u5458\u4f1a\uff1aMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Giao d\u1ecbch li\u00ean k\u1ebft qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 tr\u1ecdng t\u00e2m trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Kh\u00f4ng ch\u1ec9 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 hay t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, giao d\u1ecbch li\u00ean k\u1ebft qu\u1ed1c t\u1ebf c\u00f2n \u0111\u1eb7t [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1951,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,11],"tags":[48,49],"class_list":["post-662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-khung-phap-ly","tag-giao-dich-lien-ket-quoc-te-chi-phoi-hon-60-thuong-mai-toan-cau","tag-viet-nam-phai-dieu-chinh-thue-de-giu-loi-the-fdi"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/662","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=662"}],"version-history":[{"count":12,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/662\/revisions"}],"predecessor-version":[{"id":2398,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/662\/revisions\/2398"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/1951"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}