{"id":673,"date":"2025-05-27T20:53:16","date_gmt":"2025-05-28T03:53:16","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=673"},"modified":"2025-10-07T21:56:13","modified_gmt":"2025-10-08T04:56:13","slug":"tu-van-cap-nhat-quy-dinh-moi-gdlk-2025","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/","title":{"rendered":"\u5173\u4e8e\u66f4\u65b0 GDLK 2025 \u65b0\u6cd5\u89c4\u7684\u54a8\u8be2"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u7a0e\u6536\u653f\u7b56\u65e5\u76ca\u6536\u7d27\uff0c\u54a8\u8be2\u66f4\u65b0\u5173\u8054\u65b9\u4ea4\u6613\uff08FDI\uff09\u65b0\u89c4\u5df2\u6210\u4e3a\u5927\u591a\u6570\u4f01\u4e1a\u7684\u5fc5\u8981\u9700\u6c42\u3002\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u65b0\u6307\u5357\u6587\u4ef6\u7684\u53d8\u5316\u4e0d\u4ec5\u76f4\u63a5\u5f71\u54cd\u7533\u62a5\u548c\u51c6\u5907\u6587\u4ef6\u7684\u4e49\u52a1\uff0c\u8fd8\u4f1a\u5f71\u54cd\u4f01\u4e1a\u7684\u8d22\u52a1\u6218\u7565\u548c\u7a0e\u52a1\u98ce\u9669\u3002MAN - Master Accountant Network \u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5feb\u901f\u638c\u63e1\u65b0\u89c4\uff0c\u5e76\u5e2e\u52a9\u4ed6\u4eec\u6784\u5efa\u6700\u4f73\u89e3\u51b3\u65b9\u6848\uff0c\u786e\u4fdd\u5408\u89c4\u5e76\u63d0\u9ad8\u4e1a\u52a1\u8fd0\u8425\u7684\u900f\u660e\u5ea6\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\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Gioi_thieu\" >\u4ecb\u7ecd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Tong_quan_quy_dinh_moi_ve_Giao_dich_lien_ket_nam_2025\" >2025\u5e74\u5173\u8054\u4ea4\u6613\u65b0\u89c4\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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Co_so_phap_ly\" >\u6cd5\u5f8b\u4f9d\u636e<\/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\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Nhung_diem_thay_doi_chinh_so_voi_truoc_day\" >\u4e0e\u4e4b\u524d\u76f8\u6bd4\u7684\u4e3b\u8981\u53d8\u5316<\/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\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Tac_dong_den_nghia_vu_ke_khai_lap_ho_so_GDLK_va_nop_bao_cao_thue\" >\u5bf9\u7533\u62a5\u3001\u51c6\u5907 GDLK \u8bb0\u5f55\u548c\u63d0\u4ea4\u7a0e\u52a1\u62a5\u544a\u7684\u4e49\u52a1\u7684\u5f71\u54cd\u3002\u00a0<\/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\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Thach_thuc_doanh_nghiep_khi_ap_dung_quy_dinh_moi_GDLK\" >\u4f01\u4e1a\u5728\u5b9e\u65bd GDLK \u65b0\u6cd5\u89c4\u65f6\u9762\u4e34\u7684\u6311\u6218\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Quy_trinh_cung_cap_dich_vu_cua_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u670d\u52a1\u4ea4\u4ed8\u6d41\u7a0b \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Ket_luan\" >\u603b\u7ed3\u00a0<\/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\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u65b9\u5f0f\uff1aMAN \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\"><\/span><b>\u4ecb\u7ecd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7a0e\u6536\u653f\u7b56\u975e\u5e38\u590d\u6742\uff0c\u5e76\u5b9a\u671f\u8fdb\u884c\u8c03\u6574\u4ee5\u63a5\u8fd1\u56fd\u9645\u6807\u51c6 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a> \u4ee5\u53ca\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u3002\u8fd9\u7ed9\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u6216\u8de8\u884c\u4e1a\u4f01\u4e1a\u7684\u4f1a\u8ba1\u8d22\u52a1\u90e8\u95e8\u5e26\u6765\u4e86\u5de8\u5927\u7684\u538b\u529b\u3002GDLK\u65b0\u89c4\u7684\u54a8\u8be2\u670d\u52a1\u4e0d\u4ec5\u80fd\u5e2e\u52a9\u4f01\u4e1a\u6b63\u786e\u7406\u89e3\u548c\u5e94\u7528\u6cd5\u89c4\uff0c\u8fd8\u80fd\u652f\u6301\u4f01\u4e1a\u5236\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565\u3001\u7ba1\u7406\u8d37\u6b3e\u5229\u606f\u652f\u51fa\uff0c\u5e76\u7f16\u5236\u900f\u660e\u7684GDLK\u6587\u4ef6\uff0c\u6ee1\u8db3\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42\u3002\u8fd9\u662f\u5e2e\u52a9\u4f01\u4e1a\u5728\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u4e2d\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u3001\u6700\u5927\u5316\u5408\u6cd5\u5229\u76ca\u7684\u201c\u76fe\u724c\u201d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u66f4\u65b0\u5173\u8054\u4ea4\u6613\u65b0\u89c4\u5bf9\u4e8e\u786e\u4fdd\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u3001\u907f\u514d\u7a0e\u52a1\u673a\u5173\u8ba4\u5b9a\u5e94\u7a0e\u6536\u5165\u6216\u5254\u9664\u4e0d\u5408\u7406\u8d39\u7528\u7684\u98ce\u9669\u81f3\u5173\u91cd\u8981\u3002\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u51762025\u5e74\u7684\u8865\u5145\u6307\u4ee4\u6301\u7eed\u53d8\u5316\uff0c\u8981\u6c42\u4f01\u4e1a\u5bc6\u5207\u5173\u6ce8\uff0c\u56e0\u4e3a\u5373\u4f7f\u662f\u6cd5\u89c4\u7684\u5ef6\u8bef\u6216\u8bef\u89e3\u4e5f\u53ef\u80fd\u5bfc\u81f4\u5173\u8054\u4ea4\u6613\u7533\u62a5\u548c\u8bb0\u5f55\u9519\u8bef\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_quy_dinh_moi_ve_Giao_dich_lien_ket_nam_2025\"><\/span><b>2025\u5e74\u5173\u8054\u4ea4\u6613\u65b0\u89c4\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2014\" aria-describedby=\"caption-attachment-2014\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2014\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-cap-nhat-quy-dinh-moi-GDLK-1.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi GDLK\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-cap-nhat-quy-dinh-moi-GDLK-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-cap-nhat-quy-dinh-moi-GDLK-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-cap-nhat-quy-dinh-moi-GDLK-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-cap-nhat-quy-dinh-moi-GDLK-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-cap-nhat-quy-dinh-moi-GDLK-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2014\" class=\"wp-caption-text\">GDLK \u6cd5\u89c4\u66f4\u65b0\u6982\u8ff0<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u673a\u5173\u65e5\u76ca\u52a0\u5f3a\u7a0e\u52a1\u7ba1\u7406\u7684\u80cc\u666f\u4e0b\uff0c\u54a8\u8be2\u66f4\u65b0GDLK\u65b0\u89c4\u5df2\u6210\u4e3a\u4f01\u4e1a\u7684\u8feb\u5207\u9700\u6c42\u30022025\u5e74\u5c06\u8fce\u6765\u8bb8\u591a\u4e0e\u6cd5\u5f8b\u57fa\u7840\u3001\u9002\u7528\u8303\u56f4\u548c\u4f01\u4e1a\u7533\u62a5\u4e49\u52a1\u76f8\u5173\u7684\u91cd\u8981\u8c03\u6574\u3002\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly\"><\/span><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u6846\u67b6\u4ecd\u7136\u4e3b\u8981\u57fa\u4e8e <\/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;\"> \u653f\u5e9c\u7684\u6307\u5bfc\u6027\u6587\u4ef6\uff0c\u7ed3\u5408\u8d22\u653f\u90e8\u7684\u6307\u5bfc\u6027\u901a\u77e5\u3002\u7136\u800c\uff0c\u52302025\u5e74\uff0c\u65b0\u7684GDLK\u6cd5\u89c4\u5c06\u671d\u7740\u66f4\u52a0\u900f\u660e\u7684\u65b9\u5411\u66f4\u65b0\uff0c\u4e0e\u56fd\u9645\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u60ef\u4f8b\u4fdd\u6301\u4e00\u81f4\uff0c\u786e\u4fdd\u8d8a\u5357\u5c65\u884c\u6253\u51fb\u7a0e\u57fa\u4fb5\u8680\u7684\u627f\u8bfa\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_diem_thay_doi_chinh_so_voi_truoc_day\"><\/span><b>\u4e0e\u4e4b\u524d\u76f8\u6bd4\u7684\u4e3b\u8981\u53d8\u5316<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0e\u524d\u671f\u76f8\u6bd4\uff0cGDLK\u65b0\u89c4\u66f4\u65b0\u7684\u90e8\u5206\u5185\u5bb9\u7a81\u51fa\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u5173\u7684\u5176\u4ed6\u8be6\u7ec6\u4fe1\u606f <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-tiep-chi-phi-lai-vay-qua-han\/\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u9650\u989d<\/span><\/a><span style=\"font-weight: 400;\"> \u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u7279\u522b\u662f\u5bf9\u4e8e\u6709\u5927\u91cf\u5173\u8054\u65b9\u8d37\u6b3e\u7684\u4f01\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6269\u5927\u8303\u56f4 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-quan-he-lien-ket-2025\/\"><span style=\"font-weight: 400;\">\u8bc6\u522b\u5173\u8054\u516c\u53f8 <\/span><\/a><span style=\"font-weight: 400;\">\u4ee5\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u6761\u4ef6\uff0c\u4ee5\u6db5\u76d6\u66f4\u590d\u6742\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52a0\u5f3a\u5bf9\u5728\u8d8a\u5357\u8bbe\u6709\u5b50\u516c\u53f8\u7684\u8de8\u56fd\u516c\u53f8\u7684\u56fd\u522b\u62a5\u544a (CbCR) \u8981\u6c42\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52a0\u5f3a\u63d0\u4f9b\u4fe1\u606f\u7684\u4e49\u52a1 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lap-ho-so-gdlk\/\"><span style=\"font-weight: 400;\">GDLK \u7b80\u4ecb<\/span><\/a><span style=\"font-weight: 400;\"> \u65b9\u4fbf\u7a0e\u52a1\u673a\u5173\u6bd4\u8f83\u548c\u5206\u6790\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tac_dong_den_nghia_vu_ke_khai_lap_ho_so_GDLK_va_nop_bao_cao_thue\"><\/span><b>\u5bf9\u7533\u62a5\u3001\u51c6\u5907 GDLK \u8bb0\u5f55\u548c\u63d0\u4ea4\u7a0e\u52a1\u62a5\u544a\u7684\u4e49\u52a1\u7684\u5f71\u54cd\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2015\" aria-describedby=\"caption-attachment-2015\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2015\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-den-nghia-vu-ke-khai-lap-ho-so-GDLK-va-nop-bao-cao-thue-1.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 GDLK v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-den-nghia-vu-ke-khai-lap-ho-so-GDLK-va-nop-bao-cao-thue-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-den-nghia-vu-ke-khai-lap-ho-so-GDLK-va-nop-bao-cao-thue-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-den-nghia-vu-ke-khai-lap-ho-so-GDLK-va-nop-bao-cao-thue-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-den-nghia-vu-ke-khai-lap-ho-so-GDLK-va-nop-bao-cao-thue-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-den-nghia-vu-ke-khai-lap-ho-so-GDLK-va-nop-bao-cao-thue-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2015\" class=\"wp-caption-text\">\u5bf9\u7533\u62a5\u3001\u51c6\u5907 GDLK \u8bb0\u5f55\u548c\u63d0\u4ea4\u7a0e\u52a1\u62a5\u544a\u4e49\u52a1\u7684\u5f71\u54cd<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u65b0\u7684GDLK\u6cd5\u89c4\u66f4\u65b0\u8981\u6c42\u4f01\u4e1a\u5168\u9762\u5ba1\u67e5\u5176\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4ee5\u786e\u4fdd\u51c6\u786e\u7533\u62a501\u300102\u548c03\u53f7\u8868\u683c\u3002\u540c\u65f6\uff0cGDLK\u8bb0\u5f55\u7684\u51c6\u5907\u548c\u7ef4\u62a4\u4e5f\u65e5\u76ca\u7e41\u7410\uff0c\u9700\u8981\u4f01\u4e1a\u5185\u90e8\u591a\u4e2a\u90e8\u95e8\u7684\u534f\u8c03\u914d\u5408\u3002\u5982\u679c\u4e0d\u4e25\u683c\u9075\u5b88\u6cd5\u89c4\uff0c\u4f01\u4e1a\u5c06\u9762\u4e34\u6210\u672c\u88ab\u6263\u9664\u3001\u7a0e\u6b3e\u88ab\u5f81\u6536\u6216\u56e0\u884c\u653f\u8fdd\u89c4\u800c\u88ab\u7f5a\u6b3e\u7684\u98ce\u9669\u3002\u56e0\u6b64\uff0c\u66f4\u65b0\u65b0\u7684GDLK\u6cd5\u89c4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u53ca\u65f6\u5408\u89c4\uff0c\u8fd8\u80fd\u63d0\u4f9b\u4f18\u5316\u6210\u672c\u548c\u957f\u671f\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">132\u53f7\u4ee4\u7533\u62a5\u5236\u5ea6\u53ca\u9644\u4ef6\u7533\u62a5\u8bf4\u660e<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u76f4\u89c2\u5730\u4e86\u89e3\u8fd9\u4e9b\u91cd\u8981\u53d8\u5316\uff0c\u4ee5\u4e0b\u662f\u65b0\u7248 GDLK \u6cd5\u89c4\u66f4\u65b0\u524d\u540e GDLK \u6cd5\u89c4\u7684\u5bf9\u6bd4\u8868\u3002\u8be5\u8868\u4e0d\u4ec5\u5c55\u793a\u4e86\u5177\u4f53\u7684\u5dee\u5f02\uff0c\u8fd8\u5f3a\u8c03\u4e86\u4e3a\u4ec0\u4e48\u65b0\u7248 GDLK \u6cd5\u89c4\u7684\u66f4\u65b0\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u52a0\u5fc5\u8981\uff1a<\/span><\/p>\n<p><strong>\u6728\u677f\uff1a<\/strong> \u65b0\u89c4\u4fee\u8ba2\u524d\u540e\u5173\u8054\u4ea4\u6613\u89c4\u5b9a\u5bf9\u6bd4<\/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;\"><strong>\u6cd5\u89c4\u5185\u5bb9<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>2025\u5e74\u4e4b\u524d<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>2025\u5e74\u66f4\u65b0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u5bf9\u4e1a\u52a1\u7684\u5f71\u54cd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5229\u606f\u8d39\u7528<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">30% EBITDA \u6263\u9664\u9650\u989d\uff0c\u5177\u6709\u7ed3\u8f6c\u673a\u5236 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=200313\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c68\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u66f4\u52a0\u7ec6\u5316\u89c4\u5b9a\uff0c\u589e\u52a0\u5173\u8054\u65b9\u8d37\u6b3e\u8ba1\u7b97\u65b9\u6cd5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u4e25\u683c\u63a7\u5236\u8d37\u6b3e\u7ed3\u6784\uff0c\u5e76\u9700\u8981\u66f4\u65b0\u5916\u6c47\u65b0\u89c4\uff0c\u4ee5\u514d\u88ab\u6392\u9664\u5728\u652f\u51fa\u4e4b\u5916\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8bc6\u522b\u5173\u8054\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6839\u636e\u80a1\u6743\u6bd4\u4f8b\u3001\u63a7\u5236\u6743\u3001\u5927\u989d\u8d37\u6b3e\u5173\u7cfb<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6269\u5927\u8303\u56f4\uff0c\u589e\u52a0\u95f4\u63a5\u63a7\u5236\u534f\u8bae\u7b49\u65b0\u60c5\u51b5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u5bf9\u5b50\u516c\u53f8\u3001\u5173\u8054\u4f01\u4e1a\u7684\u6574\u4e2a\u4f53\u7cfb\u8fdb\u884c\u5ba1\u67e5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">GDLK\u7b80\u4ecb<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8981\u6c42\u4ee5\u4e0b\u7c7b\u522b\u7684\u4f01\u4e1a\u5efa\u7acb 3 \u4e2a\u7ea7\u522b\uff08\u672c\u5730\u3001\u5168\u7403\u3001CbCR\uff09\uff1a<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u589e\u52a0\u66f4\u8be6\u7ec6\u7684\u6bd4\u8f83\u5206\u6790\u548c\u652f\u6301\u6570\u636e\u8981\u6c42<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u51c6\u5907\u66f4\u900f\u660e\u7684\u6587\u4ef6\uff0c\u589e\u52a0\u4eba\u529b\u8d44\u6e90\u538b\u529b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a (CbCR)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4ec5\u9002\u7528\u4e8e\u8425\u4e1a\u989d\u8fbe7.5\u4ebf\u6b27\u5143\u6216\u4ee5\u4e0a\u7684\u8de8\u56fd\u516c\u53f8<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u66f4\u8be6\u7ec6\u7684\u62a5\u544a\u8981\u6c42\uff0c\u5bf9\u8d8a\u5357\u5b50\u516c\u53f8\u7684\u9002\u7528\u8303\u56f4\u66f4\u5e7f\u6cdb<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\u53d7\u5f71\u54cd\u8f83\u5c0f\uff0c\u4f46\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u9700\u7279\u522b\u6ce8\u610f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5236\u88c1\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8fdd\u53cd\u7533\u62a5\u548c\u903e\u671f\u63d0\u4ea4\u6587\u4ef6\u7684\u5904\u7f5a<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u52a0\u5927\u5904\u7f5a\u529b\u5ea6\uff0c\u91c7\u53d6\u66f4\u591a\u66f4\u4e25\u683c\u7684\u7a0e\u6536\u8bc4\u4f30\u63aa\u65bd<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u4e0d\u53ca\u65f6\u9075\u5b88\u89c4\u5b9a\uff0c\u5c06\u9762\u4e34\u5de8\u5927\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4ece\u5bf9\u6bd4\u8868\u4e2d\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u8054\u4ea4\u6613\u6cd5\u89c4\u7684\u53d8\u5316\u4e0d\u4ec5\u589e\u52a0\u4e86\u8ba1\u7b97\u65b9\u6cd5\uff0c\u8fd8\u6269\u5927\u4e86\u7ba1\u7406\u8303\u56f4\uff0c\u5f3a\u5316\u4e86\u5904\u7f5a\u529b\u5ea6\u3002\u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u5728\u7a0e\u52a1\u7ba1\u7406\u65b9\u9762\u9700\u8981\u66f4\u52a0\u4e3b\u52a8\u548c\u900f\u660e\u3002\u7136\u800c\uff0c\u5728\u73b0\u5b9e\u4e2d\uff0c\u7406\u89e3\u5e76\u6b63\u786e\u5e94\u7528\u8fd9\u4e9b\u6cd5\u89c4\u5e76\u975e\u6613\u4e8b\u3002\u8fd9\u5bf9\u8bb8\u591a\u4f01\u4e1a\u7533\u62a5\u3001\u51c6\u5907\u6587\u4ef6\u548c\u63a7\u5236\u98ce\u9669\u6784\u6210\u4e86\u5de8\u5927\u7684\u6311\u6218\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_doanh_nghiep_khi_ap_dung_quy_dinh_moi_GDLK\"><\/span><b>\u4f01\u4e1a\u5728\u5b9e\u65bd GDLK \u65b0\u6cd5\u89c4\u65f6\u9762\u4e34\u7684\u6311\u6218\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025\u5e74GDLK\u65b0\u89c4\u5728\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u4e2d\u7684\u5b9e\u65bd\uff0c\u7ed9\u4f01\u4e1a\u5e26\u6765\u4e86\u8bf8\u591a\u65b0\u7684\u538b\u529b\uff0c\u5c24\u5176\u662f\u5728\u7533\u62a5\u548c\u7a0e\u52a1\u7ba1\u7406\u73af\u8282\u3002\u4e00\u4e9b\u5178\u578b\u7684\u6311\u6218\u5305\u62ec\uff1a<\/span><\/p>\n<figure id=\"attachment_2016\" aria-describedby=\"caption-attachment-2016\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2016\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-thach-thuc-khi-ap-dung-quy-dinh-moi-GDLK-1.jpg\" alt=\"Nh\u1eefng th\u00e1ch th\u1ee9c khi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi GDLK\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-thach-thuc-khi-ap-dung-quy-dinh-moi-GDLK-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-thach-thuc-khi-ap-dung-quy-dinh-moi-GDLK-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-thach-thuc-khi-ap-dung-quy-dinh-moi-GDLK-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-thach-thuc-khi-ap-dung-quy-dinh-moi-GDLK-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-thach-thuc-khi-ap-dung-quy-dinh-moi-GDLK-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2016\" class=\"wp-caption-text\">\u5b9e\u65bd\u65b0\u7684 GDLK \u6cd5\u89c4\u7684\u6311\u6218<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u8ba4\u5b9a\u65e5\u76ca\u590d\u6742\uff1a\u6b64\u524d\uff0c\u5173\u8054\u65b9\u8ba4\u5b9a\u4e3b\u8981\u57fa\u4e8e\u80a1\u6743\u6bd4\u4f8b\u6216\u501f\u8d37\u5173\u7cfb\u3002\u4f46\u968f\u7740GDLK\u65b0\u89c4\u7684\u66f4\u65b0\uff0c\u4f01\u4e1a\u8fd8\u5fc5\u987b\u8003\u8651\u95f4\u63a5\u5173\u8054\u3001\u63a7\u5236\u5408\u540c\u6216\u7ba1\u7406\u534f\u8bae\u7b49\u60c5\u51b5\u3002\u8fd9\u5bb9\u6613\u5bfc\u81f4\u4f1a\u8ba1\u548c\u8d22\u52a1\u7684\u6f0f\u8ba4\u6216\u8bef\u8ba4\uff0c\u4ece\u800c\u5e26\u6765\u7533\u62a5\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GDLK \u6587\u4ef6\u6570\u91cf\u5927\u5e45\u589e\u52a0\uff1a\u65b0\u7684 GDLK \u6cd5\u89c4\u8981\u6c42\u4f01\u4e1a\u51c6\u5907\u66f4\u8be6\u7ec6\u7684\u6bd4\u8f83\u5206\u6790\u6587\u4ef6\uff0c\u5e76\u63d0\u4f9b\u5b8c\u6574\u7684\u7b2c\u4e09\u65b9\u652f\u6301\u6570\u636e\u3002\u8fd9\u7ed9\u4f1a\u8ba1\u90e8\u95e8\u5e26\u6765\u4e86\u5de8\u5927\u538b\u529b\uff0c\u5c24\u5176\u662f\u5bf9\u4e8e\u90a3\u4e9b\u5c1a\u672a\u5efa\u7acb\u73b0\u4ee3\u8d22\u52a1\u7ba1\u7406\u6570\u636e\u7cfb\u7edf\u7684\u516c\u53f8\u800c\u8a00\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d39\u7528\u6392\u9664\u98ce\u9669\uff0c\u5c24\u5176\u662f\u5229\u606f\u8d39\u7528\uff1a\u968f\u7740\u63a7\u5236\u5229\u606f\u8d39\u7528\u7684\u76d1\u7ba1\u8d8b\u4e25\uff0c\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u6b63\u786e\u8ba1\u7b97EBITDA\u6216\u65e0\u6cd5\u8bc1\u660e\u8d37\u6b3e\u7528\u9014\uff0c\u5f88\u5bb9\u6613\u88ab\u6392\u9664\u5728\u5916\u3002\u8fd9\u79cd\u60c5\u51b5\u4e0d\u4ec5\u4f1a\u589e\u52a0\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\uff0c\u8fd8\u4f1a\u76f4\u63a5\u5f71\u54cd\u73b0\u91d1\u6d41\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a3d\u67e5\u53ca\u7a0e\u52a1\u98ce\u9669\u589e\u52a0\uff1a\u4f01\u4e1a\u63d0\u4ea4\u8d44\u6599\u903e\u671f\u3001\u7f3a\u5931\u6216\u4e0d\u6b63\u786e\uff0c\u6781\u6709\u53ef\u80fd\u9762\u4e34\u6df1\u5ea6\u7a3d\u67e5\uff0c\u4e0d\u4ec5\u53ef\u80fd\u9762\u4e34\u884c\u653f\u7f5a\u6b3e\uff0c\u66f4\u53ef\u80fd\u9762\u4e34\u5de8\u989d\u7a0e\u52a1\u6b20\u7f34\u7684\u98ce\u9669\uff0c\u5f71\u54cd\u4f01\u4e1a\u58f0\u8a89\u53ca\u7ecf\u8425\u8d44\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u5904\u7406\u590d\u6742\u6cd5\u89c4\u7684\u4e13\u4e1a\u4eba\u5458\uff1a\u8d8a\u5357\u8bb8\u591a\u4e2d\u5c0f\u4f01\u4e1a\u6216\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u7f3a\u4e4f\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u5173\u8054\u4ea4\u6613\u6709\u6df1\u5165\u4e86\u89e3\u7684\u56e2\u961f\u3002\u81ea\u884c\u5b9e\u65bd\u5bb9\u6613\u51fa\u9519\uff0c\u800c\u514b\u670d\u98ce\u9669\u7684\u6210\u672c\u5f80\u5f80\u6bd4\u4ece\u4e00\u5f00\u59cb\u5c31\u8058\u8bf7\u987e\u95ee\u9ad8\u5f97\u591a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u4e0a\u8ff0\u6311\u6218\uff0cMAN - Master Accountant Network \u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u3001\u77e5\u8bc6\u6e0a\u535a\u7684\u56e2\u961f\uff0c\u63d0\u4f9b\u6709\u5173\u66f4\u65b0 GDLK \u65b0\u6cd5\u89c4\u7684\u6df1\u5165\u54a8\u8be2\u670d\u52a1\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6b63\u786e\u7406\u89e3\u548c\u6b63\u786e\u6267\u884c\uff0c\u4ece\u800c\u9650\u5236\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5c31\u66f4\u65b0 GDLK \u65b0\u6cd5\u89c4\u8fdb\u884c\u54a8\u8be2\u53ef\u5e2e\u52a9\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6e05\u695a\u5730\u89e3\u91ca\u6709\u5173\u65b0\u7684 GDLK \u6cd5\u89c4\u66f4\u65b0\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6301\u4f01\u4e1a\u7533\u62a5\u3001\u5efa\u7acb\u548c\u7ef4\u62a4\u6b63\u786e\u7684 GDLK \u8bb0\u5f55\uff0c\u907f\u514d\u5bfc\u81f4\u6210\u672c\u6392\u9664\u6216\u5904\u7f5a\u7684\u9519\u8bef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u6790\u4ea4\u6613\u7ed3\u6784\u3001\u5229\u606f\u652f\u51fa\u53ca\u76f8\u5173\u9879\u76ee\uff0c\u5bfb\u627e\u89e3\u51b3\u65b9\u6848\u4ee5\u5c3d\u91cf\u51cf\u5c11\u6cd5\u5b9a\u7a0e\u8d1f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u964d\u4f4e\u68c0\u9a8c\u63a7\u5236\u98ce\u9669<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u54a8\u8be2\u670d\u52a1\u4e0d\u4ec5\u80fd\u5904\u7406\u5373\u65f6\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u8bbe\u8ba1\u7b26\u5408\u56fd\u9645\u6807\u51c6\u7684\u53ef\u6301\u7eed\u8d22\u52a1\u548c\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_cung_cap_dich_vu_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u670d\u52a1\u4ea4\u4ed8\u6d41\u7a0b \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u5efa\u7acb\u4e86\u54a8\u8be2\u670d\u52a1\u6d41\u7a0b\uff0c\u6309\u7167\u4e25\u683c\u7684\u987a\u5e8f\u66f4\u65b0 GDLK \u7684\u65b0\u89c4\u5b9a\uff0c\u4ee5\u786e\u4fdd\u8d28\u91cf\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b65\u9aa4 1 \u2013 \u63a5\u6536\u8bf7\u6c42\uff1a\u901a\u8fc7\u7535\u8bdd\u3001\u7535\u5b50\u90ae\u4ef6\u548c\u7f51\u7ad9\u8bb0\u5f55\u5ba2\u6237\u4fe1\u606f\u548c\u8bf7\u6c42\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u6b65\u2014\u2014\u8c03\u67e5\u54a8\u8be2\uff1a\u4e86\u89e3\u4e1a\u52a1\uff0c\u5206\u6790\u60c5\u51b5\uff0c\u5236\u5b9a\u5408\u9002\u7684\u670d\u52a1\u65b9\u6848\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e09\u6b65\u2014\u2014\u7b7e\u8ba2\u5408\u540c\uff1a\u53cc\u65b9\u540c\u610f\u540e\uff0c\u7b7e\u8ba2\u53cc\u65b9\u670d\u52a1\u5408\u540c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b65\u9aa4 4 \u2013 \u670d\u52a1\u5b9e\u65bd\uff1aMAN \u2013 \u4f1a\u8ba1\u5927\u5e08\u7f51\u7edc\u6307\u6d3e\u4e00\u540d\u4f1a\u8ba1\u5e08\u8d1f\u8d23\u63a5\u6536\u6587\u4ef6\u5e76\u6267\u884c\u627f\u8bfa\u7684\u4f1a\u8ba1\u5de5\u4f5c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e94\u6b65\u2014\u2014\u9a8c\u6536\u62a5\u544a\uff1a\u5b9a\u671f\u6c47\u62a5\u5de5\u4f5c\u8fdb\u5ea6\u548c\u7ed3\u679c\uff0c\u4f9b\u5ba2\u6237\u5ba1\u6838\u548c\u53cd\u9988\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c 6 \u6b65 - \u5ba2\u6237\u5173\u6000\uff1a\u51fa\u73b0\u95ee\u9898\u65f6\u968f\u65f6\u51c6\u5907\u4e3a\u5ba2\u6237\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c 7 \u6b65 - \u8bc4\u4f30\u6539\u8fdb\uff1a\u503e\u542c\u5ba2\u6237\u53cd\u9988\uff0c\u4e0d\u65ad\u63d0\u9ad8\u670d\u52a1\u8d28\u91cf\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u63d0\u4f9b\u6d41\u7a0b\u7b26\u5408 2015 \u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u7b2c 13 \u6761\u548c\u7b2c 18 \u6761\u7684\u539f\u5219\uff0c\u5305\u62ec\u7ec4\u7ec7\u4f1a\u8ba1\u5de5\u4f5c\u3001\u5b58\u50a8\u6587\u4ef6\u548c\u786e\u4fdd\u6cd5\u5f8b\u8d23\u4efb\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u7684\u7a0e\u6536\u653f\u7b56\u6cd5\u89c4\u4e0d\u65ad\u53d8\u5316\uff0c\u4f01\u4e1a\u5fc5\u987b\u4e3b\u52a8\u66f4\u65b0\u5e76\u59a5\u5584\u8fd0\u7528\u76f8\u5173\u6cd5\u89c4\uff0c\u4ee5\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u5e76\u4f18\u5316\u8d22\u52a1\u7b56\u7565\u3002\u7136\u800c\uff0c\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u62e5\u6709\u8db3\u591f\u7684\u8d44\u6e90\u548c\u4e13\u4e1a\u77e5\u8bc6\u6765\u5e94\u5bf9\u8fd9\u4e9b\u590d\u6742\u7684\u8981\u6c42\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0cGDLK \u65b0\u89c4\u66f4\u65b0\u54a8\u8be2\u670d\u52a1\u6210\u4e3a\u53ef\u9760\u7684\u914d\u5957\u89e3\u51b3\u65b9\u6848\u3002\u51ed\u501f\u6cd5\u5f8b\u77e5\u8bc6\u3001\u5b9e\u8df5\u7ecf\u9a8c\u548c\u5bf9\u900f\u660e\u5ea6\u7684\u627f\u8bfa\uff0cMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u4e0d\u4ec5\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u6807\u51c6\uff0c\u8fd8\u6253\u9020\u53ef\u6301\u7eed\u7684\u8d22\u52a1\u57fa\u7840\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u4ecd\u5bf9\u5173\u8054\u4ea4\u6613\u7684\u53d8\u66f4\u548c\u66f4\u65b0\u611f\u5230\u7591\u60d1\uff0c\u8bf7\u4e0d\u8981\u7b49\u5230\u98ce\u9669\u51fa\u73b0\u624d\u5bfb\u6c42\u89e3\u51b3\u65b9\u6848\u3002\u79ef\u6781\u4e3b\u52a8\u5730\u9009\u62e9\u54a8\u8be2\u670d\u52a1\uff0c\u4ee5\u66f4\u65b0\u65b0\u7684 GDLK \u6cd5\u89c4\uff0c\u4ece\u800c\u786e\u4fdd\u5408\u89c4\uff0c\u4f18\u5316\u6cd5\u5f8b\u6210\u672c\uff0c\u5e76\u4e3a\u672a\u6765\u5960\u5b9a\u575a\u5b9e\u7684\u8d22\u52a1\u57fa\u7840\u3002<\/span><span style=\"font-weight: 400;\">\u6211\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f\uff1a<\/b><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><b> MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u7b2c\u4e03\u90e1\u5e73\u987a\u574a\u7b2c43\u885719A\u53f7\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/zalo\uff1a+84 (0) 903 963 163 \u6216 +84 (0) 903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" 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>Ch\u00ednh s\u00e1ch thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c t\u01b0 v\u1ea5n c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi giao d\u1ecbch li\u00ean k\u1ebft (GDLK) tr\u1edf th\u00e0nh nhu c\u1ea7u thi\u1ebft y\u1ebfu c\u1ee7a h\u1ea7u h\u1ebft doanh nghi\u1ec7p. Nh\u1eefng thay \u0111\u1ed5i t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi kh\u00f4ng ch\u1ec9 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2013,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5,18],"tags":[],"class_list":["post-673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu-chuyen-nghiep","category-tu-van-tuan-thu-gdlk"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/673","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=673"}],"version-history":[{"count":9,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/673\/revisions"}],"predecessor-version":[{"id":2305,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/673\/revisions\/2305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2013"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}