{"id":681,"date":"2025-05-27T20:54:23","date_gmt":"2025-05-28T03:54:23","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=681"},"modified":"2026-03-30T03:32:56","modified_gmt":"2026-03-30T10:32:56","slug":"ho-so-toan-cau-master-file","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/","title":{"rendered":"\u4e3b\u6587\u4ef6\uff1a65% \u8de8\u56fd\u4f01\u4e1a\u4f18\u5316\u4ea4\u6613\u548c\u7a0e\u52a1\u7ba1\u7406"},"content":{"rendered":"<p data-start=\"142\" data-end=\"798\">\u4e3b\u6587\u4ef6\u662f\u8de8\u56fd\u516c\u53f8\u7a0e\u52a1\u53ca\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u7684\u5173\u952e\u6587\u4ef6\u3002\u6839\u636eOECD 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ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/#Thong_tin_tap_doan_va_chien_luoc_chuyen_gia\" >\u516c\u53f8\u4fe1\u606f\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/#Giao_dich_lien_ket_xuyen_bien_gioi\" >\u8de8\u5883\u5173\u8054\u4ea4\u6613<\/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\/ho-so-toan-cau-master-file\/#Bao_cao_tong_hop_va_chung_minh_gia_thi_truong\" >\u5e02\u573a\u4ef7\u683c\u6c47\u603b\u53ca\u8bc1\u660e\u62a5\u544a<\/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\/ho-so-toan-cau-master-file\/#Moi_quan_he_giua_Master_File_Local_File_va_IGF\" 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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\/ho-so-toan-cau-master-file\/#Rui_ro_va_luu_y_khi_lap_ho_so_toan_cau\" >\u521b\u5efa\u5168\u7403\u6982\u51b5\u65f6\u7684\u98ce\u9669\u548c\u6ce8\u610f\u4e8b\u9879<\/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\/ho-so-toan-cau-master-file\/#Rui_ro_chuyen_gia\" >\u8f6c\u79fb\u5b9a\u4ef7\u98ce\u9669<\/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\/ho-so-toan-cau-master-file\/#Toi_uu_ho_so_toan_cau\" >\u4f18\u5316\u5168\u5c40\u914d\u7f6e\u6587\u4ef6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/#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 data-start=\"147\" data-end=\"193\"><span class=\"ez-toc-section\" id=\"Khai_niem_va_vai_tro_cua_ho_so_toan_cau\"><\/span>\u5168\u7403\u6982\u51b5\u7684\u6982\u5ff5\u548c\u4f5c\u7528<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"195\" data-end=\"223\"><span class=\"ez-toc-section\" id=\"Ho_so_toan_cau_la_gi\"><\/span>\u4ec0\u4e48\u662f\u5168\u7403\u6982\u51b5\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"225\" data-end=\"515\">\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u5173\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u6307\u5357\uff0c\u4e3b\u6587\u4ef6\u662f\u8de8\u56fd\u516c\u53f8\u5fc5\u987b\u51c6\u5907\u7684\u5f3a\u5236\u6027\u6587\u4ef6\u3002\u4e3b\u6587\u4ef6\u6c47\u96c6\u4e86\u96c6\u56e2\u67b6\u6784\u3001\u4e1a\u52a1\u6218\u7565\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565\u4ee5\u53ca\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u653f\u7b56\u7b49\u4fe1\u606f\u3002<\/p>\n<p data-start=\"517\" data-end=\"910\">\u4e0d\u540c\u4e8e <a 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class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"216\" data-end=\"267\"><span class=\"ez-toc-section\" id=\"Thong_tin_tap_doan_va_chien_luoc_chuyen_gia\"><\/span>\u516c\u53f8\u4fe1\u606f\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"269\" data-end=\"374\">\u5728\u4e3b\u4f53\u6587\u4ef6\u4e2d\uff0c\u4f01\u4e1a\u9700\u8981\u63d0\u4f9b\u5b8c\u6574\u7684\u8de8\u56fd\u516c\u53f8\u4fe1\u606f\uff0c\u5305\u62ec\uff1a<\/p>\n<ul data-start=\"375\" data-end=\"677\">\n<li data-start=\"375\" data-end=\"461\">\n<p data-start=\"377\" data-end=\"461\">\u516c\u53f8\u7ed3\u6784\uff1a\u6bcd\u516c\u53f8\u3001\u5b50\u516c\u53f8\u548c\u56fd\u9645\u5206\u652f\u673a\u6784\u7684\u5217\u8868\u3002<\/p>\n<\/li>\n<li data-start=\"462\" data-end=\"543\">\n<p data-start=\"464\" data-end=\"543\">\u80a1\u6743\u7ed3\u6784\uff1a\u80a1\u6743\u6bd4\u4f8b\u3001\u96c6\u56e2\u5185\u5404\u516c\u53f8\u4e4b\u95f4\u7684\u5173\u7cfb\u3002<\/p>\n<\/li>\n<li data-start=\"544\" data-end=\"677\">\n<p data-start=\"546\" data-end=\"677\">\u4f01\u4e1a\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565\uff1a\u9002\u7528\u4e8e\u8de8\u5883\u5173\u8054\u4ea4\u6613\u7684\u5b9a\u4ef7\u653f\u7b56\u3001\u5b9a\u4ef7\u65b9\u6cd5\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"679\" data-end=\"839\">\u8be6\u7ec6\u7684\u4ecb\u7ecd\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u4e86\u89e3\u96c6\u56e2\u7684\u4e1a\u52a1\u80cc\u666f\u548c\u6218\u7565\uff0c\u5e76\u652f\u6301\u5b50\u516c\u53f8\u51c6\u5907\u8be6\u7ec6\u7684\u672c\u5730\u6587\u4ef6\u3002<\/p>\n<p data-start=\"841\" data-end=\"1082\"><strong>\u4f8b\u5b50\uff1a<\/strong> 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data-end=\"1286\">\u8d2d\u4e70\u548c\u9500\u552e\u5546\u54c1\uff0c\u63d0\u4f9b\u670d\u52a1\u3002<\/p>\n<\/li>\n<li data-start=\"1287\" data-end=\"1335\">\n<p data-start=\"1289\" data-end=\"1335\">\u8d44\u4ea7\u3001\u77e5\u8bc6\u4ea7\u6743\u8f6c\u8ba9\u3002<\/p>\n<\/li>\n<li data-start=\"1336\" data-end=\"1371\">\n<p data-start=\"1338\" data-end=\"1371\">\u5185\u90e8\u8d22\u52a1\u4ea4\u6613\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1373\" data-end=\"1596\">\u6bcf\u7b14\u4ea4\u6613\u90fd\u5e94\u63cf\u8ff0\u6240\u91c7\u7528\u7684\u4f30\u503c\u65b9\u6cd5\u3002 <a href=\"https:\/\/www.aibidia.com\/transfer-pricing-glossary\/arms-length-principle#:~:text=The%20Arm&#039;s%20Length%20Principle%20states,same%20goods%20under%20similar%20circumstances.\" rel=\"nofollow noopener\" target=\"_blank\">\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/a>\uff0c\u5e76\u91c7\u7528\u72ec\u7acb\u7684\u5e02\u573a\u6bd4\u8f83\u57fa\u7840\u3002\u8fd9\u6709\u52a9\u4e8e\u964d\u4f4e\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\uff0c\u5e76\u8bc1\u660e\u5176\u7b26\u5408\u8d8a\u5357\u6cd5\u5f8b\u548c\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u3002<\/p>\n<p data-start=\"1598\" data-end=\"1811\">\u4e3e\u4f8b\u8bf4\u660e\uff1a\u4e00\u5bb6\u6bcd\u516c\u53f8\u4e3a\u8d8a\u5357\u7684\u4e00\u5bb6\u5206\u516c\u53f8\u63d0\u4f9b\u7ba1\u7406\u670d\u52a1\uff0c\u670d\u52a1\u8d39\u6309\u7167\u72ec\u7acb\u7684\u5e02\u573a\u4ef7\u683c\u8ba1\u7b97\uff0c\u7c7b\u4f3c\u670d\u52a1\u5408\u540c\u7684\u6bd4\u8f83\u6570\u636e\u53ef\u4ee5\u8bc1\u660e\u8fd9\u4e00\u70b9\u3002<\/p>\n<h3 data-start=\"1818\" data-end=\"1871\"><span class=\"ez-toc-section\" id=\"Bao_cao_tong_hop_va_chung_minh_gia_thi_truong\"><\/span>\u5e02\u573a\u4ef7\u683c\u6c47\u603b\u53ca\u8bc1\u660e\u62a5\u544a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p 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data-col-size=\"sm\">\u5e02\u573a\u4ef7\u683c\u6bd4\u8f83\u7ed3\u679c<\/th>\n<th style=\"text-align: center; height: 24px;\" data-start=\"2340\" data-end=\"2351\" data-col-size=\"sm\">\u7b14\u8bb0<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2452\" data-end=\"2791\">\n<tr style=\"height: 24px;\" data-start=\"2452\" data-end=\"2572\">\n<td style=\"text-align: center; height: 24px;\" data-start=\"2452\" data-end=\"2475\" data-col-size=\"sm\">\u8d8a\u5357\u5b50\u516c\u53f8<\/td>\n<td style=\"text-align: center; height: 24px;\" data-start=\"2475\" data-end=\"2493\" data-col-size=\"sm\">\u7ba1\u7406\u670d\u52a1<\/td>\n<td style=\"text-align: center; height: 24px;\" data-start=\"2493\" data-end=\"2512\" data-col-size=\"sm\">\u6210\u672c\u52a0\u5229\u606f<\/td>\n<td style=\"text-align: center; height: 24px;\" data-start=\"2512\" data-end=\"2537\" data-col-size=\"sm\">\u5e02\u573a\u5951\u5408\u5ea6<\/td>\n<td style=\"text-align: center; height: 24px;\" data-start=\"2537\" data-end=\"2572\" 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src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/o-sanh-Master-File-va-Local-File_-ho-so-toan-cau-va-ho-so-quoc-gia-trong-quan-ly-chuyen-gia.jpg\" alt=\"So sa\u0301nh Master File va\u0300 Local File: ho\u0302\u0300 so\u031b toa\u0300n ca\u0302\u0300u va\u0300 ho\u0302\u0300 so\u031b quo\u0302\u0301c gia trong qua\u0309n ly\u0301 chuye\u0302\u0309n gia\u0301\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/o-sanh-Master-File-va-Local-File_-ho-so-toan-cau-va-ho-so-quoc-gia-trong-quan-ly-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/o-sanh-Master-File-va-Local-File_-ho-so-toan-cau-va-ho-so-quoc-gia-trong-quan-ly-chuyen-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/o-sanh-Master-File-va-Local-File_-ho-so-toan-cau-va-ho-so-quoc-gia-trong-quan-ly-chuyen-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/o-sanh-Master-File-va-Local-File_-ho-so-toan-cau-va-ho-so-quoc-gia-trong-quan-ly-chuyen-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/o-sanh-Master-File-va-Local-File_-ho-so-toan-cau-va-ho-so-quoc-gia-trong-quan-ly-chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1754\" class=\"wp-caption-text\">\u4e3b\u6587\u4ef6\u4e0e\u672c\u5730\u6587\u4ef6\u7684\u6bd4\u8f83\uff1a\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u4e2d\u7684\u5168\u7403\u6587\u4ef6\u4e0e\u56fd\u5bb6\u6587\u4ef6<\/figcaption><\/figure>\n<h3 data-start=\"422\" data-end=\"464\"><span class=\"ez-toc-section\" id=\"Luat_thue_Viet_Nam_ve_chuyen_gia\"><\/span><strong data-start=\"422\" data-end=\"462\">\u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u7a0e\u6cd5<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"466\" data-end=\"694\">\u6839\u636e\u8d8a\u5357\u7a0e\u6cd5\u5173\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u89c4\u5b9a\uff0c\u6709\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u5fc5\u987b\u5efa\u7acb\u56fd\u5bb6\u6863\u6848\uff08Local File\uff09\uff0c\u4ee5\u8bc1\u660e\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u4ef7\u683c\u662f\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u786e\u5b9a\u7684\u3002<\/p>\n<p data-start=\"696\" data-end=\"721\">\u57fa\u672c\u8981\u6c42\u5305\u62ec\uff1a<\/p>\n<ul data-start=\"722\" data-end=\"994\">\n<li data-start=\"722\" data-end=\"825\">\n<p data-start=\"724\" data-end=\"825\">\u521b\u5efa\u8be6\u7ec6\u7684\u672c\u5730\u6587\u4ef6\uff0c\u8bb0\u5f55\u8d8a\u5357\u7684\u9644\u5c5e\u516c\u53f8\u4fe1\u606f\u548c\u6240\u6709\u9644\u5c5e\u516c\u53f8\u4ea4\u6613\u3002<\/p>\n<\/li>\n<li data-start=\"826\" data-end=\"913\">\n<p data-start=\"828\" 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