{"id":668,"date":"2025-05-27T20:21:02","date_gmt":"2025-05-28T03:21:02","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=668"},"modified":"2025-10-14T19:24:48","modified_gmt":"2025-10-15T02:24:48","slug":"lap-ho-so-gdlk","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-ho-so-gdlk\/","title":{"rendered":"GDLK \u7b80\u4ecb 2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u521b\u5efa\u4e2a\u4eba\u8d44\u6599 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \uff08GDLK\uff09\u4e0d\u4ec5\u662f\u4e00\u9879\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u7ef4\u62a4\u58f0\u8a89\u3001\u8d22\u52a1\u900f\u660e\u5ea6\u548c\u4fdd\u6301\u7a33\u5b9a\u53d1\u5c55\u7684\u91cd\u8981\u7b56\u7565\u3002\u636e <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u6839\u636e\u653f\u5e9c\u89c4\u5b9a\uff0c\u4f01\u4e1a\u4e0e\u5173\u8054\u65b9\u53d1\u751f\u4ea4\u6613\u65f6\uff0c\u6709\u4e49\u52a1\u7533\u62a5\u5173\u8054\u5173\u7cfb\u53ca\u5173\u8054\u4ea4\u6613\u4fe1\u606f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ece\u4e00\u5f00\u59cb\u5c31\u51c6\u5907\u5b8c\u6574\u51c6\u786e\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6863\u6848\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u8282\u7701\u6210\u672c\uff0c\u8fd8\u80fd\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u671f\u95f4\u51fa\u9519\u7684\u98ce\u9669\u3002\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u7b2c19\u6761\uff0c\u7eb3\u7a0e\u4eba\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\u53ef\u514d\u4e8e\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6863\u6848\uff0c\u4f8b\u5982\u7eb3\u7a0e\u671f\u95f4\u4ea7\u751f\u7684\u603b\u6536\u5165\u4f4e\u4e8e500\u4ebf\u8d8a\u5357\u76fe\uff0c\u6216\u7eb3\u7a0e\u671f\u95f4\u4ea7\u751f\u7684\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u603b\u4ef7\u503c\u4f4e\u4e8e300\u4ebf\u8d8a\u5357\u76fe\u3002\u8ba9\u6211\u4eec\u901a\u8fc7\u4ee5\u4e0b\u6587\u7ae0\uff0c\u4e0eMAN - Master Accountant Network\u4e00\u8d77\u4e86\u89e3\u5982\u4f55\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6863\u6848\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\/lap-ho-so-gdlk\/#Gioi_thieu_chung\" >\u603b\u4f53\u4ecb\u7ecd<\/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\/lap-ho-so-gdlk\/#Lap_ho_so_GDLK_la_gi\" >GDLK \u7b80\u4ecb\u662f\u4ec0\u4e48\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\/lap-ho-so-gdlk\/#Tam_quan_trong_cua_viec_lap_ho_so_GDLK\" >GDLK\u5907\u6848\u7684\u91cd\u8981\u6027<\/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\/lap-ho-so-gdlk\/#Doi_tuong_can_lap_ho_so_GDLK\" >\u521b\u5efa GDLK \u4e2a\u4eba\u8d44\u6599\u6240\u9700\u7684\u4e3b\u9898<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-ho-so-gdlk\/#Loi_ich_lap_ho_so_GDLK\" >\u8bbe\u7f6e GDLK \u914d\u7f6e\u6587\u4ef6\u7684\u597d\u5904<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-ho-so-gdlk\/#Khung_phap_ly_ve_lap_ho_so_GDLK\" >GDLK \u5907\u6848\u7684\u6cd5\u5f8b\u6846\u67b6<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-ho-so-gdlk\/#Su_thay_doi_bo_sung_tu_Nghi_dinh_202025ND-CP_va_theo_tieu_chuan_BEPS\" >\u6839\u636e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u548c BEPS \u6807\u51c6\u8fdb\u884c\u7684\u53d8\u66f4\u548c\u8865\u5145<\/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\/lap-ho-so-gdlk\/#Tieu_chuan_BEPS_la_gi\" >BEPS \u6807\u51c6\u662f\u4ec0\u4e48\uff1f\u00a0<\/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\/lap-ho-so-gdlk\/#Su_thay_doi_bo_sung_Nghi_dinh_202025ND-CP\" >\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u4fee\u6539\u548c\u8865\u5145\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-ho-so-gdlk\/#Lap_ho_so_GDLK_theo_chuan_BEPS\" >\u6839\u636e BEPS \u6807\u51c6\u51c6\u5907 GDLK \u8bb0\u5f55<\/a><\/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\/lap-ho-so-gdlk\/#Quy_trinh_lap_ho_so_GDLK_dung_chuan\" >\u6807\u51c6 GDLK \u914d\u7f6e\u6587\u4ef6\u51c6\u5907\u6d41\u7a0b\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-ho-so-gdlk\/#Thuoc_dien_mien_lap_ho_so_GDLK\" >\u5c5e\u4e8e\u514d\u4e8eGDLK\u5907\u6848\u7684\u7c7b\u522b<\/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\/lap-ho-so-gdlk\/#Muc_phat_neu_khong_lap_ho_so_GDLK\" >\u4e0d\u5236\u4f5c GDLK \u6587\u4ef6\u7684\u60e9\u7f5a<\/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\/lap-ho-so-gdlk\/#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\/lap-ho-so-gdlk\/#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><span class=\"ez-toc-section\" id=\"Gioi_thieu_chung\"><\/span><b>\u603b\u4f53\u4ecb\u7ecd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ho_so_GDLK_la_gi\"><\/span><b>GDLK \u7b80\u4ecb\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">GDLK \u6587\u4ef6\u662f\u7cfb\u7edf\u5316\u3001\u8bb0\u5f55\u548c\u5206\u6790\u5173\u8054\u65b9\u4e4b\u95f4\u6240\u6709\u4ea4\u6613\u7684\u8fc7\u7a0b\uff0c\u65e8\u5728\u8bc1\u660e\u6b64\u7c7b\u4ea4\u6613\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002GDLK \u6587\u4ef6\u4e0d\u4ec5\u662f\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5f3a\u5236\u6027\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u7a0e\u52a1\u68c0\u67e5\u548c\u5ba1\u8ba1\uff0c\u5e76\u5728\u5411\u80a1\u4e1c\u3001\u5408\u4f5c\u4f19\u4f34\u6216\u5173\u8054\u65b9\u89e3\u91ca\u65f6\u63d0\u4f9b\u900f\u660e\u8bc1\u636e\u7684\u91cd\u8981\u4e13\u4e1a\u4f9d\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_lap_ho_so_GDLK\"><\/span><b>GDLK\u5907\u6848\u7684\u91cd\u8981\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u4eca\uff0c\u63d0\u4ea4 GDLK \u4e0d\u4ec5\u662f\u4e00\u9879\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u7684\u91cd\u8981\u5de5\u5177\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\uff1a\u964d\u4f4e\u56e0\u7533\u62a5\u548c\u51c6\u5907\u4ea4\u6613\u8bb0\u5f55\u9519\u8bef\u800c\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u52a0\u5f81\u7a0e\u6b3e\u3001\u5b9e\u65bd\u884c\u653f\u5904\u7f5a\u6216\u91c7\u53d6\u7a0e\u52a1\u8bc4\u4f30\u63aa\u65bd\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc1\u660e\u7b26\u5408\u56fd\u9645\u6807\u51c6\uff1a\u901a\u8fc7\u4e0e\u72ec\u7acb\u5e02\u573a\u6570\u636e\u7684\u6bd4\u8f83\u5206\u6790\uff0c\u8bc1\u660e\u6b63\u786e\u5e94\u7528\u4e86\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u5f3a\u8d22\u52a1\u900f\u660e\u5ea6\uff1a\u8bb0\u5f55\u5177\u6709\u5b8c\u6574\u7684\u4f30\u503c\u65b9\u6cd5\u548c\u8bc1\u660e\u4ea4\u6613\u771f\u5b9e\u6027\u7684\u6587\u4ef6\uff0c\u6709\u52a9\u4e8e\u6e05\u6670\u5730\u6838\u5b9e\u8d22\u52a1\u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u76d1\u7ba1\u673a\u6784\u548c\u5408\u4f5c\u4f19\u4f34\u7684\u4fe1\u8a89\uff1a\u51c6\u5907\u6807\u51c6\u7684 GDLK \u7b80\u4ecb\u5c06\u4ea7\u751f\u8bf4\u670d\u529b\u5e76\u52a0\u5f3a\u7a0e\u52a1\u673a\u5173\u3001\u6295\u8d44\u8005\u548c\u5229\u76ca\u76f8\u5173\u8005\u7684\u4fe1\u4efb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u52a8\u9884\u9632\u7ea0\u7eb7\uff1a\u964d\u4f4e\u4f01\u4e1a\u88ab\u6000\u7591\u8f6c\u8ba9\u5b9a\u4ef7\u6216\u6b3a\u8bc8\u7684\u53ef\u80fd\u6027\uff0c\u5e76\u5728\u7a0e\u52a1\u68c0\u67e5\u548c\u5ba1\u8ba1\u671f\u95f4\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u652f\u6301\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_can_lap_ho_so_GDLK\"><\/span><b>\u521b\u5efa GDLK \u4e2a\u4eba\u8d44\u6599\u6240\u9700\u7684\u4e3b\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9700\u8981\u51c6\u5907GDLK\u8bb0\u5f55\u7684\u4e3b\u4f53\u4e0d\u4ec5\u9650\u4e8e\u8de8\u56fd\u516c\u53f8\uff0c\u8fd8\u5305\u62ec\u8bb8\u591a\u4e0d\u540c\u7c7b\u578b\u7684\u4f01\u4e1a\u3002\u6839\u636e<\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"> \u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">\u51e1\u4e0e\u6bcd\u516c\u53f8\u3001\u5b50\u516c\u53f8\u3001\u5206\u652f\u673a\u6784\u6216\u5176\u4ed6\u5173\u8054\u65b9\u53d1\u751f\u4ea4\u6613\u7684\u4f01\u4e1a\u5747\u987b\u63a5\u53d7\u5ba1\u67e5\u3002\u8fd9\u65e2\u9002\u7528\u4e8e\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff08\u62e5\u6709\u5916\u5546\u6295\u8d44\u8d44\u672c\uff09\uff0c\u4e5f\u9002\u7528\u4e8e\u53c2\u4e0e\u8de8\u5883\u4ef7\u503c\u94fe\u6216\u4fdd\u6301\u6301\u7eed\u9ad8\u989d\u4ea4\u6613\u7684\u56fd\u5185\u4f01\u4e1a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u5f88\u591a\u8d8a\u5357\u4f01\u4e1a\u5e38\u5e38\u8bef\u4ee5\u4e3a\u53ea\u6709\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u624d\u9700\u8981\u51c6\u5907\u5173\u8054\u4ea4\u6613\u6863\u6848\u3002\u7136\u800c\uff0c\u7a0e\u52a1\u673a\u5173\u5df2\u591a\u6b21\u786e\u8ba4\uff0c\u6240\u6709\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3001\u4ea7\u751f\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u65e0\u8bba\u8d44\u672c\u6765\u81ea\u56fd\u5185\u8fd8\u662f\u56fd\u5916\uff0c\u90fd\u6709\u53ef\u80fd\u88ab\u8981\u6c42\u51c6\u5907\u5173\u8054\u4ea4\u6613\u6863\u6848\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u8c01\u5fc5\u987b\u63d0\u4ea4 GDLK \u6587\u4ef6\u53d6\u51b3\u4e8e\u4e24\u7ec4\u4e3b\u8981\u6807\u51c6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u2014\u2014\u4f01\u4e1a\u9700\u8981\u4e0e\u6cd5\u4ee4\u548c\u6307\u5bfc\u901a\u544a\u4e2d\u89c4\u5b9a\u7684\u95e8\u69db\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u548c\u8425\u4e1a\u989d\u95e8\u69db\u3002\u4f8b\u5982\uff0c\u4f01\u4e1a\u5fc5\u987b\u8003\u8651\u5176\u603b\u8425\u4e1a\u989d\u3001\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u503c\u6216\u8d44\u672c\u6c34\u5e73\u662f\u5426\u8d85\u8fc7\u4e86\u9700\u8981\u7533\u62a5\u7684\u95e8\u69db\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u5728\u6bcf\u4e2a\u8d22\u5e74\u5ba1\u67e5\u6240\u6709\u4ea4\u6613\uff0c\u5c06\u5176\u4e0e\u6cd5\u5b9a\u95e8\u69db\u548c\u8c41\u514d\u89c4\u5b9a\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u786e\u5b9a\u5176\u8d23\u4efb\u3002\u8fd9\u662f\u6700\u5927\u7a0b\u5ea6\u964d\u4f4e\u88ab\u7a0e\u52a1\u673a\u5173\u6307\u63a7\u3001\u7f5a\u6b3e\u6216\u88ab\u6307\u63a7\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u7684\u91cd\u8981\u4e00\u6b65\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_lap_ho_so_GDLK\"><\/span><b>\u8bbe\u7f6e GDLK \u914d\u7f6e\u6587\u4ef6\u7684\u597d\u5904<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_1967\" aria-describedby=\"caption-attachment-1967\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1967\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-cua-lap-ho-so-GDLK.jpg\" alt=\"L\u1ee3i \u00edch c\u1ee7a l\u1eadp h\u1ed3 s\u01a1 GDLK\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-cua-lap-ho-so-GDLK.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-cua-lap-ho-so-GDLK-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-cua-lap-ho-so-GDLK-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-cua-lap-ho-so-GDLK-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-cua-lap-ho-so-GDLK-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1967\" class=\"wp-caption-text\">GDLK \u5907\u6848\u7684\u597d\u5904<\/figcaption><\/figure>\n<p><b>\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u68c0\u67e5\u548c\u5ba1\u67e5\u98ce\u9669<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u59a5\u5584\u51c6\u5907\u7684 GDLK \u6587\u4ef6\u6709\u52a9\u4e8e\u8bc1\u660e\u4ea4\u6613\u4ef7\u683c\u7684\u5408\u7406\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u65f6\u6709\u5145\u5206\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u5728\u6cd5\u5f8b\u5141\u8bb8\u7684\u8303\u56f4\u5185\u4f18\u5316\u7a0e\u6536\u7b56\u7565<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9650\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u63a7\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u5145\u5206\u5229\u7528\u6fc0\u52b1\u63aa\u65bd\u3001\u8c41\u514d\u548c\u5907\u6848\u8c41\u514d\uff08\u5982\u679c\u7b26\u5408\u6761\u4ef6\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u63d0\u9ad8\u5185\u90e8\u6cbb\u7406\u900f\u660e\u5ea6<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6e05\u6670\u7684\u62a5\u544a\u7cfb\u7edf\u6709\u52a9\u4e8e\u7ba1\u7406\u5c42\u66f4\u597d\u5730\u63a7\u5236\u6210\u672c\u548c\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u5f3a\u80a1\u4e1c\u3001\u6295\u8d44\u8005\u548c\u5546\u4e1a\u4f19\u4f34\u7684\u4fe1\u4efb\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u98ce\u9669\u7ba1\u7406\u51b3\u7b56\u652f\u6301<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u4ee5\u8f7b\u677e\u8bc6\u522b\u5b58\u5728\u6f5c\u5728\u7a0e\u52a1\u98ce\u9669\u7684\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62e5\u6709\u4e00\u4e2a\u6570\u636e\u5e93\u6765\u89c4\u5212\u957f\u671f\u6218\u7565\uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u7ea0\u7eb7\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_lap_ho_so_GDLK\"><\/span><b>GDLK \u5907\u6848\u7684\u6cd5\u5f8b\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u900f\u660e\u5ea6\u5e76\u9632\u6b62\u8f6c\u8ba9\u5b9a\u4ef7\u6d3b\u52a8\u9020\u6210\u7684\u7a0e\u6536\u635f\u5931\uff0c\u8d8a\u5357\u6cd5\u5f8b\u9881\u5e03\u4e86\u8bb8\u591a\u5173\u4e8e\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6863\u6848\u7684\u5177\u4f53\u89c4\u5b9a\u3002\u76ee\u524d\uff0c\u4e3b\u8981\u6cd5\u5f8b\u6846\u67b6\u5efa\u7acb\u5728\u4ee5\u4e0b\u57fa\u7840\u4e0a\uff1a <\/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<\/span><\/a><span style=\"font-weight: 400;\">\u4ee5\u53ca\u8d22\u653f\u90e8\u7684\u6307\u5bfc\u6027\u901a\u544a\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c18\u6761\u89c4\u5b9a\uff1a<\/span><\/p>\n<figure id=\"attachment_1968\" aria-describedby=\"caption-attachment-1968\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1968\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Khung-phap-ly-ve-lap-ho-so-GDLK.jpg\" alt=\"Khung ph\u00e1p l\u00fd v\u1ec1 l\u1eadp h\u1ed3 s\u01a1 GDLK\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Khung-phap-ly-ve-lap-ho-so-GDLK.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Khung-phap-ly-ve-lap-ho-so-GDLK-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Khung-phap-ly-ve-lap-ho-so-GDLK-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Khung-phap-ly-ve-lap-ho-so-GDLK-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Khung-phap-ly-ve-lap-ho-so-GDLK-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1968\" class=\"wp-caption-text\">GDLK \u5907\u6848\u7684\u6cd5\u5f8b\u6846\u67b6<\/figcaption><\/figure>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u5728\u672c\u6cd5\u4ee4\u8303\u56f4\u5185\u6709\u5173\u8054\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\uff0c\u6709\u8d23\u4efb\u7533\u62a5\u548c\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\uff0c\u4f46\u4e0d\u51cf\u5c11\u672c\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5728\u8d8a\u5357\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u6709\u8d23\u4efb\u5728\u4e3b\u7ba1\u90e8\u95e8\u8981\u6c42\u65f6\u8bc1\u660e\u5176\u5df2\u5b9e\u65bd\u672c\u6761\u4f8b\u89c4\u5b9a\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u7684\u5206\u6790\u3001\u6bd4\u8f83\u548c\u9009\u62e9\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51e1\u5c5e\u4e8e\u672c\u6761\u4f8b\u89c4\u5b9a\u8303\u56f4\u5185\u6709\u5173\u8054\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\uff0c\u6709\u4e49\u52a1\u6309\u7167\u672c\u6761\u4f8b\u9644\u4ef6\u4e00\u3001\u9644\u4ef6\u4e8c\u3001\u9644\u4ef6\u4e09\u7684\u89c4\u5b9a\u7533\u62a5\u5173\u8054\u5173\u7cfb\u53ca\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff0c\u5e76\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u7533\u62a5\u4e66\u4e00\u5e76\u62a5\u9001\u3002\u201d<\/span><\/p>\n<p><b>\u6765\u6e90\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\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u6240\u6709\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u5747\u987b\u7533\u62a5\uff0c\u4e14\u5728\u8bb8\u591a\u60c5\u51b5\u4e0b\u5fc5\u987b\u51c6\u5907\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\uff0c\u4ee5\u4fbf\u7a0e\u52a1\u673a\u5173\u6309\u8981\u6c42\u63d0\u4f9b\u3002\u8be5\u6cd5\u89c4\u4e0d\u4ec5\u65e8\u5728\u6709\u6548\u7ba1\u7406\u5173\u8054\u4ea4\u6613\uff0c\u4e5f\u4e3a\u4f01\u4e1a\u516c\u5f00\u900f\u660e\u5730\u8fd0\u8425\u6784\u5efa\u4e86\u6cd5\u5f8b\u6846\u67b6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_thay_doi_bo_sung_tu_Nghi_dinh_202025ND-CP_va_theo_tieu_chuan_BEPS\"><\/span><b>\u6839\u636e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u548c BEPS \u6807\u51c6\u8fdb\u884c\u7684\u53d8\u66f4\u548c\u8865\u5145<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chuan_BEPS_la_gi\"><\/span><b>BEPS \u6807\u51c6\u662f\u4ec0\u4e48\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">BEPS\uff08\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff09\u6807\u51c6\u662f\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\uff08OECD\uff09\u548c\u4e8c\u5341\u56fd\u96c6\u56e2\u4e3a\u89e3\u51b3\u8de8\u56fd\u516c\u53f8\u5229\u7528\u6cd5\u5f8b\u6f0f\u6d1e\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u6216\u65e0\u7a0e\u7387\u56fd\u5bb6\u7684\u60c5\u51b5\u800c\u5236\u5b9a\u7684\u653f\u7b56\u6846\u67b6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">BEPS\u6807\u51c6\u4e0d\u4ec5\u662f\u4e00\u5957\u56fd\u9645\u7a0e\u6536\u89c4\u5219\uff0c\u4e5f\u662f\u4e00\u5957\u5168\u7403\u5efa\u8bae\u4f53\u7cfb\uff0c\u65e8\u5728\uff1a<\/span><\/p>\n<p><b>1\/ \u9632\u6b62\u8de8\u5883\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u9003\u7a0e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51cf\u5c11\u4f01\u4e1a\u5728\u6709\u7a0e\u6536\u4f18\u60e0\u7684\u5730\u65b9\u800c\u4e0d\u662f\u5728\u5b9e\u9645\u7ecf\u8425\u6d3b\u52a8\u53d1\u751f\u5730\u7533\u62a5\u5229\u6da6\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<p><b>2\/ \u63d0\u9ad8\u8d22\u52a1\u62a5\u544a\u7684\u900f\u660e\u5ea6<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8981\u6c42\u8de8\u56fd\u4f01\u4e1a\u63d0\u4f9b\u6bcf\u4e2a\u56fd\u5bb6\/\u5730\u533a\u7684\u5229\u6da6\u3001\u6536\u5165\u548c\u8fd0\u8425\u62a5\u544a\uff08\u9010\u56fd\u62a5\u544a - CbCR\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><b>3\/ \u5efa\u7acb\u56fd\u9645\u7a0e\u6536\u7ba1\u7406\u6807\u51c6<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f15\u5165\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u5f97\u5230\u516c\u5e73\u8ba4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<p><b>4\/ \u4fdd\u62a4\u56fd\u5bb6\u9884\u7b97\u6536\u5165<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e2e\u52a9\u5404\u56fd\u9650\u5236\u7a0e\u6536\u635f\u5931\uff0c\u7279\u522b\u662f\u5728\u5168\u7403\u5316\u548c\u8de8\u5883\u8d38\u6613\u5f3a\u52b2\u53d1\u5c55\u7684\u80cc\u666f\u4e0b\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Su_thay_doi_bo_sung_Nghi_dinh_202025ND-CP\"><\/span><b>\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u4fee\u6539\u548c\u8865\u5145<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u9881\u5e03\uff0c\u6807\u5fd7\u7740\u5b8c\u5584GDLK\u7533\u62a5\u6750\u6599\u6cd5\u5f8b\u6846\u67b6\u8fc8\u51fa\u4e86\u91cd\u8981\u4e00\u6b65\uff0c\u53d6\u4ee3\u5e76\u8865\u5145\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u7684\u65e7\u6709\u89c4\u5b9a\u3002\u65b0\u6cd5\u4ee4\u7684\u4eae\u70b9\u5728\u4e8e\u589e\u5f3a\u900f\u660e\u5ea6\u3001\u89c4\u8303\u4fe1\u606f\uff0c\u5e76\u66f4\u52a0\u8d34\u8fd1\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u5173\u4e8e\u53cd\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff08BEPS\uff09\u7684\u56fd\u9645\u6807\u51c6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u589e\u52a0\u4e86\u8bb8\u591a\u91cd\u8981\u7684\u65b0\u5185\u5bb9\uff0c\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u7f16\u5236GDLK\u8bb0\u5f55\u7684\u4e49\u52a1\u3002\u8fd9\u4e9b\u53d8\u5316\u4e0d\u4ec5\u6269\u5927\u4e86\u76d1\u7ba1\u5bf9\u8c61\u8303\u56f4\uff0c\u8fd8\u8c03\u6574\u4e86\u8c41\u514d\u95e8\u69db\uff0c\u89c4\u8303\u4e86\u4ea4\u6613\u4ef7\u683c\u6bd4\u8f83\u65b9\u6cd5\uff0c\u5728\u7533\u62a5\u4e2d\u5e94\u7528\u4e86\u6570\u5b57\u6280\u672f\uff0c\u5e76\u52a0\u5f3a\u4e86\u5236\u88c1\u529b\u5ea6\u3002\u4e0b\u8868\u5c06\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u6bd4\u8f83\u548c\u8bc6\u522b\u4e24\u9879\u6cd5\u4ee4\u4e4b\u95f4\u7684\u5dee\u5f02\uff1a<\/span><\/p>\n<p><strong>\u6728\u677f\uff1a<\/strong> \u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u6bd4\u8f83<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u53d7\u76d1\u7ba1\u3002<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u4e3b\u8981\u9002\u7528\u4e8e\u6709\u5173\u8054\u4ea4\u6613\u7684\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6269\u5927\u81f3\u56fd\u5185\u6cd5\u4eba\u53ca\u6709\u5173\u8054\u4ea4\u6613\u7684\u516c\u53f8\uff0c\u5747\u987b\u51c6\u5907\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u6536\u5165\u95e8\u69db\u548c\u8c41\u514d\u3002<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5c0f\u5fae\u4f01\u4e1a\u7684\u514d\u7a0e\uff0c\u76ee\u524d\u5c1a\u65e0\u660e\u786e\u89c4\u5b9a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u589e\u52a0\u5bf9\u5c0f\u578b\u548c\u5fae\u578b\u4f01\u4e1a\u7684\u8c41\u514d\uff0c\u51cf\u5c11\u884c\u653f\u7a0b\u5e8f\uff0c\u4f46\u4ecd\u8981\u76d1\u63a7\u5927\u578b\u3001\u9ad8\u98ce\u9669\u4f01\u4e1a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u4ea4\u6613\u4ef7\u683c\u6bd4\u8f83\u6cd5\u3002<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u91cd\u70b9\u5173\u6ce8\u56fd\u5185\u6570\u636e\uff0c\u4e0d\u505a\u592a\u591a\u6269\u5c55\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6309\u5e02\u573a\u4ef7\u683c\u539f\u5219\u8fdb\u884c\u6807\u51c6\u5316\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u6280\u672f\u5728\u7533\u62a5\u4e2d\u7684\u5e94\u7528\u3002<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u4e3b\u8981\u6309\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u63d0\u4ea4\u7eb8\u8d28\u6216\u5907\u6848\u6750\u6599\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9f13\u52b1\u5e76\u9010\u6b65\u8981\u6c42\u901a\u8fc7\u7535\u5b50\u5e73\u53f0\u521b\u5efa GDLK \u8bb0\u5f55\uff0c\u5e76\u4e0e\u56fd\u5bb6\u6570\u636e\u5e93\u6574\u5408\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u5236\u88c1\u3002<\/b><\/p>\n<\/td>\n<td><span style=\"font-weight: 400;\">\u56e0\u903e\u671f\u63d0\u4ea4\u3001\u9519\u8bef\u63d0\u4ea4\u6216\u672a\u63d0\u4ea4\u6587\u4ef6\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u66f4\u4e25\u683c\uff1a\u5ef6\u8fdf\u4ed8\u6b3e\u3001\u5c11\u4ed8\u6b3e\u6216\u6b3a\u8bc8\u7684\u4f01\u4e1a\u53ef\u80fd\u53d7\u5230\u4e25\u5389\u5904\u7f5a\u548c\u6df1\u5165\u68c0\u67e5\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u65b0\u5185\u5bb9\u521b\u5efa\u4e86\u6bd4\u4ee5\u5f80\u66f4\u52a0\u4e25\u683c\u548c\u900f\u660e\u7684\u6cd5\u5f8b\u6846\u67b6\u3002\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u5927\u578b\u4f01\u4e1a\u6216\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u9891\u7e41\u7684\u4f01\u4e1a\uff0c\u9700\u8981\u4e3b\u52a8\u66f4\u65b0\u6cd5\u89c4\uff0c\u4ee5\u51c6\u5907\u5b8c\u6574\u51c6\u786e\u7684\u5173\u8054\u65b9\u8bb0\u5f55\u3002\u53ca\u65f6\u4e86\u89e3\u6cd5\u89c4\u4fe1\u606f\u4e0d\u4ec5\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u88ab\u5904\u7f5a\u7684\u98ce\u9669\uff0c\u8fd8\u80fd\u786e\u4fdd\u4f01\u4e1a\u5728\u8d8a\u5357\u7684\u58f0\u8a89\u548c\u53ef\u6301\u7eed\u6027\u3002<\/span><\/p>\n<p><b>\u8be6\u60c5\u8bf7\u89c1\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nd-20-2025-voi-nd-132-2020\/\"><span style=\"font-weight: 400;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u6bd4\u8f83<\/span><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ho_so_GDLK_theo_chuan_BEPS\"><\/span><b>\u6839\u636e BEPS \u6807\u51c6\u51c6\u5907 GDLK \u8bb0\u5f55<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u4e00\u5927\u4eae\u70b9\u662f\u4e0e\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u7684BEPS\u6807\u51c6\u8d8b\u540c\uff0c\u5c24\u5176\u662f\u5728\u4fe1\u606f\u62a5\u544a\u4e49\u52a1\u65b9\u9762\u3002\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u5fc5\u987b\u5145\u5206\u51c6\u5907\u4e09\u7c7b\u4e3b\u8981\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6\uff1a\u5448\u73b0\u8d8a\u5357\u5173\u8054\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\uff0c\u5305\u62ec\uff1a\u4e1a\u52a1\u7ed3\u6784\u3001\u4ea4\u6613\u4e3b\u4f53\u3001\u4ea4\u6613\u91d1\u989d\u3001\u5e02\u573a\u4ef7\u683c\u786e\u5b9a\u65b9\u6cd5\u7b49\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\uff1a\u63d0\u4f9b\u516c\u53f8\u5168\u7403\u8fd0\u8425\u3001\u7ec4\u7ec7\u7ed3\u6784\u3001\u4e1a\u52a1\u6218\u7565\u3001\u8f6c\u79fb\u5b9a\u4ef7\u653f\u7b56\u548c\u5229\u6da6\u5206\u914d\u7684\u5168\u9762\u89c6\u56fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\uff1a\u5168\u7403\u7efc\u5408\u6536\u5165\u8fbe\u5230 18,0000 \u4ebf\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\u7684\u8de8\u56fd\u516c\u53f8\u5fc5\u987b\u63d0\u4ea4\u8be5\u62a5\u544a\uff0c\u8be6\u7ec6\u8bf4\u660e\u516c\u53f8\u7ecf\u8425\u6240\u5728\u7684\u6bcf\u4e2a\u56fd\u5bb6\u7684\u6536\u5165\u3001\u5229\u6da6\u3001\u5458\u5de5\u4eba\u6570\u3001\u6709\u5f62\u8d44\u4ea7\u548c\u5e94\u4ed8\u7a0e\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9075\u5b88BEPS\u62a5\u544a\u4e49\u52a1\u4e0d\u4ec5\u662f\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5f3a\u5236\u6027\u6cd5\u5f8b\u8981\u6c42\uff0c\u4e5f\u662f\u900f\u660e\u5ea6\u7684\u4f53\u73b0\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u6b20\u7a0e\u98ce\u9669\uff0c\u589e\u8fdb\u5408\u4f5c\u4f19\u4f34\u548c\u76d1\u7ba1\u673a\u6784\u7684\u4fe1\u4efb\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_ho_so_GDLK_dung_chuan\"><\/span><b>\u6807\u51c6 GDLK \u914d\u7f6e\u6587\u4ef6\u51c6\u5907\u6d41\u7a0b<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6b20\u7a0e\u98ce\u9669\u5e76\u786e\u4fdd\u5408\u89c4\uff0c\u4f01\u4e1a\u9700\u8981\u6839\u636e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u51c6\u5907\u4ea4\u6613\u8bb0\u5f55\uff0c\u5e76\u5728BEPS\u6846\u67b6\u5185\u4e25\u683c\u9075\u5faa\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u7684\u6307\u5bfc\u65b9\u9488\u3002\u8be5\u6d41\u7a0b\u6807\u51c6\u5316\u4e3a\u4e94\u4e2a\u6b65\u9aa4\uff0c\u4ece\u4ea4\u6613\u5ba1\u67e5\u5230\u5907\u6848\u548c\u5f52\u6863\u8bb0\u5f55\u3002<\/span><\/p>\n<p><strong>\u6728\u677f\uff1a<\/strong> \u51c6\u5907\u6807\u51c6 GDLK \u8bb0\u5f55\u7684\u7a0b\u5e8f<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6b65<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9e\u73b0\u7ec6\u8282<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u6b65\u9aa41\uff1a\u6536\u96c6\u5e76\u5206\u7c7b\u4ea4\u6613\u4fe1\u606f\u3002<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5ba1\u67e5\u6240\u6709\u76f8\u5173\u4ea4\u6613\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5305\u62ec\uff1a\u501f\u6b3e\u3001\u8d37\u51fa\u3001\u4e70\u5356\u5546\u54c1\u548c\u670d\u52a1\u3001\u8f6c\u8ba9\u65e0\u5f62\u8d44\u4ea7\u3001\u5206\u644a\u5185\u90e8\u6210\u672c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6309\u89c4\u5b9a\u5217\u51fa\u52a0\u76df\u5408\u4f5c\u4f19\u4f34\u540d\u5355\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u4ea4\u6613\u4ef7\u503c\u548c\u9891\u7387\u4ee5\u5bf9\u98ce\u9669\u8fdb\u884c\u5206\u7ec4\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u7b2c 2 \u6b65\uff1a\u786e\u5b9a\u5fc5\u987b\u51c6\u5907 GDLK \u7b80\u4ecb\u7684\u4e3b\u9898\u3002<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5bf9\u7167\u6cd5\u5f8b\u89c4\u5b9a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5ba1\u67e5\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u6536\u5165\u95e8\u69db\u548c\u8c41\u514d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u521b\u5efa\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u7684\u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8bc4\u4f30 18,0000 \u4ebf\u8d8a\u5357\u76fe\u7684\u6536\u5165\u95e8\u69db\u4ee5\u5efa\u7acb CbCR\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u6b65\u9aa43\uff1a\u6bd4\u8f83\u5e76\u8bc4\u4f30\u4ea4\u6613\u3002<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u8bc1\u660e\u9075\u5b88\u5e02\u573a\u4ef7\u683c\u539f\u5219\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6536\u96c6\u8d8a\u5357\u3001\u4e1c\u76df\u6216\u4e9a\u6d32\u7684\u72ec\u7acb\u6bd4\u8f83\u6570\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e94\u7528\u65b9\u6cd5\uff1aCUP\uff08\u53ef\u6bd4\u72ec\u7acb\u4ef7\u683c\uff09\u3001\u8f6c\u552e\u4ef7\u683c\u3001\u6210\u672c\u52a0\u5229\u6da6\u3001\u51c0\u5229\u6da6\u3001\u5229\u6da6\u5206\u914d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7528\u5206\u6790\u6570\u636e\u89e3\u91ca\u9009\u62e9\u8be5\u65b9\u6cd5\u7684\u539f\u56e0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u6b65\u9aa44\uff1a\u6839\u636eBEPS\u51c6\u5907GDLK\u6587\u4ef6\u3002<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u56fd\u9645\u6807\u51c6\u51c6\u5907\u5b8c\u6574\u7684GDLK\u914d\u7f6e\u6587\u4ef6\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6\uff1a\u8d8a\u5357\u7684\u4ea4\u6613\u8be6\u60c5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\uff1a\u5168\u7403\u516c\u53f8\u4fe1\u606f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">CbCR\uff1a\u8de8\u56fd\u5229\u6da6\u5206\u914d\u62a5\u544a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51c6\u5907\u8d8a\u5357\u8bed\u6587\u4ef6\uff08\u6216\u9644\u5e26\u7ffb\u8bd1\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u7b2c\u4e94\u6b65\uff1a\u63d0\u4ea4\u5e76\u4fdd\u5b58\u60a8\u7684\u7533\u8bf7\u3002<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5c65\u884c\u7a0e\u52a1\u673a\u5173\u7684\u4e49\u52a1\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6309\u65f6\u63d0\u4ea4\u7533\u8bf7\uff0c\u4f18\u5148\u8003\u8651\u7535\u5b50\u95e8\u6237\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b58\u50a8\u81f3\u5c11 10 \u5e74\uff0c\u4ee5\u4fbf\u7a0e\u52a1\u673a\u5173\u5728\u9700\u8981\u65f6\u63d0\u4f9b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6bcf\u5e74\u5ba1\u67e5\u5e76\u66f4\u65b0\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u548cBEPS\u6807\u51c6\uff0c\u5168\u9762\u9075\u5b88GDLK\u7533\u62a5\u6d41\u7a0b\u7684\u4e94\u4e2a\u6b65\u9aa4\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u786e\u4fdd\u5176\u6cd5\u5b9a\u4e49\u52a1\uff0c\u8fd8\u80fd\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6b20\u7a0e\u3001\u7f5a\u6b3e\u6216\u6df1\u5ea6\u68c0\u67e5\u7684\u98ce\u9669\u3002\u79ef\u6781\u4e3b\u52a8\u5730\u51c6\u5907\u51c6\u786e\u3001\u900f\u660e\u4e14\u5b9a\u671f\u66f4\u65b0\u7684GDLK\u7533\u62a5\u6587\u4ef6\uff0c\u8fd8\u80fd\u63d0\u5347\u4f01\u4e1a\u58f0\u8a89\uff0c\u589e\u5f3a\u4e0e\u5408\u4f5c\u4f19\u4f34\u548c\u7ba1\u7406\u673a\u6784\u7684\u4fe1\u4efb\uff0c\u5e76\u4e3a\u4f01\u4e1a\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u5960\u5b9a\u575a\u5b9e\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuoc_dien_mien_lap_ho_so_GDLK\"><\/span><b>\u5c5e\u4e8e\u514d\u4e8eGDLK\u5907\u6848\u7684\u7c7b\u522b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u53ef\u80fd\u65e0\u9700\u7533\u62a5\u3002 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u5409\u5fb7\u6797<\/a> \u5728\u4e0b\u5217\u60c5\u51b5\u4e0b\uff0c\u82e5\u7b26\u5408\u76f8\u5e94\u6761\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u7eb3\u7a0e\u671f\u5185\u7684\u603b\u6536\u5165\u4f4e\u4e8e500\u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u8be5\u671f\u95f4\u53d1\u751f\u7684\u76f8\u5173\u4ea4\u6613\u603b\u4ef7\u503c\u4f4e\u4e8e300\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u7b7e\u7f72<\/span> <span style=\"font-weight: 400;\">\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u5e76\u5b8c\u5168\u9075\u5b88\u6cd5\u5f8b\u8981\u6c42\u7684\u5e74\u5ea6\u62a5\u544a\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82e5\u4f01\u4e1a\u4ec5\u4ee5\u57fa\u672c\u529f\u80fd\u8fd0\u4f5c\uff0c\u5f00\u53d1\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\u7684\u6210\u672c\u4f4e\u4e8e2000\u4ebf\u8d8a\u5357\u76fe\uff0c\u540c\u65f6\u8fbe\u5230\u5404\u9886\u57df\u6700\u4f4e\u5229\u606f\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u524d\u5229\u6da6\u7387\uff1a\u5206\u9500\u4ece5%\u4ee5\u4e0a\uff0c\u751f\u4ea7\u4ece10%\u4ee5\u4e0a\uff0c\u52a0\u5de5\u4ece15%\u4ee5\u4e0a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6709\u5173\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u514d\u4e8e\u51c6\u5907 GDLK \u8bb0\u5f55\u7684\u66f4\u591a\u8be6\u7ec6\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605\u90e8\u5206\u4e2d\u7684\u66f4\u65b0\u8bf4\u660e <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket-2025\/\"><b>2025\u5e74\u5173\u8054\u4ea4\u6613\u58f0\u660e<\/b><\/a><span style=\"font-weight: 400;\"> \u5728 MAN \u2013 \u4f1a\u8ba1\u5e08\u7f51\u7edc\u4e2d\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_phat_neu_khong_lap_ho_so_GDLK\"><\/span><b>\u4e0d\u5236\u4f5c GDLK \u6587\u4ef6\u7684\u60e9\u7f5a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6309\u7167\u89c4\u5b9a<\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"> \u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">\uff0c\u4e0e\u51c6\u5907 GDLK \u8bb0\u5f55\u76f8\u5173\u7684\u8fdd\u89c4\u884c\u4e3a\u7684\u5904\u7f5a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6709\u4e0b\u5217\u884c\u4e3a\u4e4b\u4e00\u7684\uff0c\u5c11\u7533\u62a5\u7a0e\u989d\u6216\u8005\u514d\u5f81\u3001\u51cf\u5f81\u3001\u9000\u5f81\u7684\u7a0e\u989d\u8d85\u8fc7\u89c4\u5b9a\u6570\u989d\uff0c\u5904\u4ee520%\u7f5a\u6b3e\uff1a<\/span><\/p>\n<figure id=\"attachment_1969\" aria-describedby=\"caption-attachment-1969\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1969\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-khong-lap-ho-so-GDLK.jpg\" alt=\"M\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 GDLK\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-khong-lap-ho-so-GDLK.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-khong-lap-ho-so-GDLK-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-khong-lap-ho-so-GDLK-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-khong-lap-ho-so-GDLK-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-khong-lap-ho-so-GDLK-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1969\" class=\"wp-caption-text\">\u4e0d\u5236\u4f5c GDLK \u6587\u4ef6\u7684\u60e9\u7f5a<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9519\u8bef\u7533\u62a5\u8ba1\u7a0e\u4f9d\u636e\u6216\u6263\u9664\u3001\u514d\u7a0e\u3001\u51cf\u7a0e\u3001\u9000\u7a0e\u6570\u989d\uff0c\u4f46\u7ecf\u6d4e\u4ea4\u6613\u5df2\u5728\u4f1a\u8ba1\u5236\u5ea6\u3001\u53d1\u7968\u548c\u6cd5\u5f8b\u6587\u4e66\u4e0a\u5b8c\u6574\u53cd\u6620\u7684\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u865a\u5047\u7533\u62a5\u51cf\u5c11\u5e94\u7eb3\u7a0e\u989d\u6216\u8005\u589e\u52a0\u5e94\u9000\u3001\u514d\u3001\u51cf\u7a0e\u989d\uff0c\u4e0d\u5c5e\u4e8e\u524d\u6b3e\u89c4\u5b9a\u60c5\u5f62\uff0c\u4f46\u7eb3\u7a0e\u4eba\u5df2\u7ecf\u5728\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u3001\u5ba1\u6838\u7ed3\u675f\u524d\uff0c\u4e3b\u52a8\u8865\u7533\u62a5\u3001\u8db3\u989d\u7f34\u7eb3\u7a0e\u6b3e\u7684\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u56e0\u865a\u5047\u7533\u62a5\u5bfc\u81f4\u5c11\u7f34\u7a0e\u6b3e\u6216\u8005\u589e\u52a0\u9000\u3001\u514d\u3001\u51cf\u7a0e\u989d\uff0c\u7a0e\u52a1\u673a\u5173\u5728\u68c0\u67e5\u62a5\u544a\u4e2d\u5df2\u6709\u8bb0\u8f7d\uff0c\u884c\u653f\u8fdd\u6cd5\u884c\u4e3a\u5df2\u8ba4\u5b9a\u4e3a\u5077\u7a0e\uff0c\u4f46\u7eb3\u7a0e\u4eba\u7cfb\u9996\u6b21\u8fdd\u6cd5\uff0c\u5728\u5904\u7f5a\u51b3\u5b9a\u4e66\u4f5c\u51fa\u524d\u8865\u62a5\u5e76\u8db3\u989d\u7f34\u7eb3\u7a0e\u6b3e\u7684\uff0c\u7a0e\u52a1\u673a\u5173\u8bb0\u4e3a\u865a\u5047\u7533\u62a5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5bf9\u5173\u8054\u4ea4\u6613\u7533\u62a5\u4e0d\u5b9e\uff0c\u4f46\u5df2\u7ecf\u6309\u7167\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7a0e\u6536\u7ba1\u7406\u89c4\u5b9a\u7f16\u5236\u5173\u8054\u4ea4\u6613\u6863\u6848\uff0c\u7528\u4e8e\u786e\u5b9a\u5e02\u573a\u4ef7\u683c\u6216\u8005\u62a5\u9001\u9f50\u5168\u9644\u4ef6\u7684\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u4e0d\u5408\u6cd5\u7684\u53d1\u7968\u3001\u5355\u636e\u51cf\u5c11\u5e94\u7eb3\u7a0e\u6b3e\u6216\u8005\u589e\u52a0\u5e94\u9000\u3001\u514d\u3001\u51cf\u7a0e\u989d\uff0c\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u65f6\uff0c\u4e70\u65b9\u5411\u5356\u65b9\u8bc1\u660e\u6709\u8fc7\u9519\uff0c\u5e76\u4e14\u5df2\u7ecf\u6309\u7167\u89c4\u5b9a\u8fdb\u884c\u4e86\u4f1a\u8ba1\u6838\u7b97\u7684\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\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>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62a5\u7a0e\u65f6\u95f4\u6bd4\u89c4\u5b9a\u671f\u9650\u665a61\u81f390\u5929\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u886891\u5929\u6216\u4ee5\u4e0a\uff0c\u4f46\u6ca1\u6709\u4ea7\u751f\u5e94\u7eb3\u7a0e\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u4f46\u65e0\u9700\u7f34\u7eb3\u7a0e\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u6309\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u7ba1\u7406\u89c4\u5b9a\u89c4\u5b9a\u62a5\u9001\u9644\u4ef6\u7684<\/span><\/li>\n<\/ul>\n<p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u672a\u59a5\u5584\u63d0\u4ea4\u5173\u8054\u65b9\u6587\u4ef6\u7684\u98ce\u9669\u548c\u5904\u7f5a\u8868\u660e\uff0c\u9075\u5b88\u7a0e\u6cd5\u662f\u4e00\u9879\u5f3a\u5236\u6027\u8981\u6c42\u3002\u4ece\u903e\u671f\u63d0\u4ea4\u5230\u672a\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\uff0c\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u884c\u653f\u7f5a\u6b3e\u3001\u7a0e\u52a1\u5f81\u6536\u6216\u6df1\u5165\u68c0\u67e5\u3002\u4e86\u89e3\u8fd9\u4e9b\u98ce\u9669\u662f\u4f01\u4e1a\u5168\u9762\u3001\u900f\u660e\u3001\u53ca\u65f6\u5730\u51c6\u5907\u5fc5\u8981\u6587\u4ef6\u7684\u91cd\u8981\u4e00\u6b65\u3002\u63d0\u4ea4\u5173\u8054\u65b9\u6587\u4ef6\u4e5f\u662f\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u51c6\u5907\u59a5\u5f53\u7684 GDLK \u6863\u6848\u4e0d\u4ec5\u662f\u4e00\u9879\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u3001\u7ef4\u62a4\u58f0\u8a89\u548c\u786e\u4fdd\u4e1a\u52a1\u8fd0\u8425\u900f\u660e\u5ea6\u7684\u91cd\u8981\u5de5\u5177\u3002\u4ece\u9075\u5b88\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u548c BEPS \u6807\u51c6\u7684 GDLK \u6863\u6848\u51c6\u5907\u6d41\u7a0b\uff0c\u5230\u907f\u514d\u7533\u62a5\u9519\u8bef\u3001\u903e\u671f\u63d0\u4ea4\u6216\u6863\u6848\u7f3a\u5931\uff0c\u6bcf\u4e00\u6b65\u90fd\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u88ab\u7f5a\u6b3e\u3001\u5f81\u7a0e\u6216\u63a5\u53d7\u6df1\u5165\u68c0\u67e5\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3b\u52a8\u521b\u5efa\u5b8c\u6574\u4e14\u5b9a\u671f\u66f4\u65b0\u7684 GDLK \u8bb0\u5f55\u8fd8\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u9075\u5b88\u56fd\u9645\u6cd5\u5f8b\u548c\u6807\u51c6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u5316\u8054\u76df\u4ea4\u6613\u7ba1\u7406\uff0c\u5229\u6da6\u548c\u6210\u672c\u900f\u660e\u5316\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u4e0e\u5408\u4f5c\u4f19\u4f34\u3001\u76d1\u7ba1\u673a\u6784\u548c\u80a1\u4e1c\u7684\u58f0\u8a89\u3002<\/span><\/li>\n<\/ul>\n<p><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<\/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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1a <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/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>L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft (GDLK) kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 chi\u1ebfn l\u01b0\u1ee3c quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 uy t\u00edn, minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 duy tr\u00ec s\u1ef1 ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh. Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 k\u00ea [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1966,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,12],"tags":[],"class_list":["post-668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-huong-dan-thuc-hien"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/668","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=668"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/668\/revisions"}],"predecessor-version":[{"id":2298,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/668\/revisions\/2298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/1966"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}