{"id":683,"date":"2025-05-27T20:54:46","date_gmt":"2025-05-28T03:54:46","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=683"},"modified":"2025-10-07T21:14:00","modified_gmt":"2025-10-08T04:14:00","slug":"bao-cao-loi-nhuan-lien-quoc-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/","title":{"rendered":"\u7f16\u5236\u7b26\u5408\u7ecf\u5408\u7ec4\u7ec7\u548c\u8d8a\u5357\u6cd5\u5f8b\u7684\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u76847\u4e2a\u6b65\u9aa4"},"content":{"rendered":"<p data-start=\"114\" 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2023\u5e74\uff0c\u7ea6\u6709351\u5bb6\u5728\u8d8a\u5357\u7684TP3T\u8de8\u56fd\u4f01\u4e1a\u5c06\u56e0\u5229\u6da6\u62a5\u544a\u4e0d\u5b8c\u6574\u800c\u9762\u4e34\u7a0e\u52a1\u62d6\u6b20\u3002\u4e3a\u4e86\u66f4\u8be6\u7ec6\u5730\u4e86\u89e3\uff0c\u672c\u6587\u5c06\u5206\u6790\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7684\u5185\u5bb9\u3001\u8981\u6c42\u4ee5\u53ca\u5982\u4f55\u4f18\u5316\uff0c\u5e76\u7ed3\u5408 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-local-file\/\">\u672c\u5730\u6587\u4ef6<\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\">\u4e3b\u6587\u4ef6<\/a> \u548cIGF\u3002<\/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 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ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/#Bao_cao_tong_hop_va_chung_minh_gia_thi_truong\" >\u5e02\u573a\u4ef7\u683c\u6c47\u603b\u53ca\u8bc1\u660e\u62a5\u544a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/#Moi_quan_he_giua_Master_File_Local_File_va_IGF\" >\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c IGF \u4e4b\u95f4\u7684\u5173\u7cfb<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Bang_so_sanh_So_sanh_Master_File_Local_File_va_IGF\" >\u6bd4\u8f83\u8868\uff1a\u6bd4\u8f83\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c IGF<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/#Quy_dinh_phap_ly_va_chuan_muc_quoc_te\" >\u6cd5\u5f8b\u6cd5\u89c4\u548c\u56fd\u9645\u6807\u51c6<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/#Luat_thue_Viet_Nam_ve_chuyen_gia\" >\u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u7a0e\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/#Quy_dinh_OECD_ve_loi_nhuan_lien_quoc_gia\" >\u7ecf\u5408\u7ec4\u7ec7\u5173\u4e8e\u8de8\u5883\u5229\u6da6\u7684\u89c4\u5b9a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/#Bang_so_sanh_luat_Viet_Nam_va_OECD\" >\u8d8a\u5357\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u6cd5\u5f8b\u5bf9\u7167\u8868<\/a><\/li><\/ul><\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Rui_ro_va_luu_y_khi_lap_bao_cao_loi_nhuan_lien_quoc_gia\" >\u7f16\u5236\u8de8\u5883\u5229\u6da6\u62a5\u544a\u7684\u98ce\u9669\u53ca\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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/#Toi_uu_ho_so_loi_nhuan_lien_quoc_gia\" >\u4f18\u5316\u8de8\u5883\u5229\u6da6\u72b6\u51b5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"115\" data-end=\"178\"><span class=\"ez-toc-section\" id=\"Khai_niem_va_vai_tro_cua_bao_cao_loi_nhuan_lien_quoc_gia\"><\/span>\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7684\u6982\u5ff5\u548c\u4f5c\u7528<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"180\" data-end=\"225\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_la_gi\"><\/span>\u4ec0\u4e48\u662f\u56fd\u522b\u62a5\u544a\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"227\" data-end=\"707\">\u56fd\u522b\u62a5\u544a (CbCR) 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data-end=\"1694\">\u652f\u6301\u5185\u90e8\u7ba1\u7406\u548c\u8de8\u56fd\u5229\u6da6\u5206\u914d\u3001\u7a0e\u6536\u98ce\u9669\u7684\u6218\u7565\u51b3\u7b56\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1696\" data-end=\"2028\"><strong data-start=\"1696\" data-end=\"1715\">\u4f8b\u5b50\uff1a<\/strong> \u67d0\u8de8\u56fd\u516c\u53f8\u6839\u636e\u5176\u5728\u8d8a\u5357\u3001\u65b0\u52a0\u5761\u548c\u65e5\u672c\u7684\u5b50\u516c\u53f8\u7684\u6570\u636e\uff0c\u7f16\u5236\u8de8\u56fd\u5229\u6da6\u62a5\u544a\uff0c\u6c47\u603b\u6536\u5165\u3001\u7a0e\u524d\u5229\u6da6\u548c\u7f34\u7eb3\u7a0e\u91d1\uff0c\u4ee5\u8bc1\u660e\u516c\u53f8\u95f4\u4ea4\u6613\u91c7\u7528\u7684\u5e02\u573a\u4ef7\u683c\u5408\u7406\u4e14\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u3002<\/p>\n<p data-start=\"2030\" data-end=\"2168\">\u63a5\u4e0b\u6765\uff0c\u6211\u4eec\u5c06\u6df1\u5165\u63a2\u8ba8\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u4e3a\u7b26\u5408\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u548c\u8d8a\u5357\u7a0e\u6cd5\u800c\u5fc5\u987b\u5305\u542b\u7684\u5185\u5bb9\u548c\u8981\u7d20\u3002<\/p>\n<h2 data-start=\"224\" data-end=\"287\"><span class=\"ez-toc-section\" id=\"Noi_dung_bat_buoc_trong_bao_cao_loi_nhuan_lien_quoc_gia\"><\/span>\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7684\u5f3a\u5236\u6027\u5185\u5bb9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1758\" aria-describedby=\"caption-attachment-1758\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1758\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/So-sanh-luat-thue-Viet-Nam-va-chuan-muc-OECD-ve-loi-nhuan-lien-quoc-gia-minh-bach-giao-dich-lien-cong-ty.jpg\" alt=\"So sa\u0301nh lua\u0323\u0302t thue\u0302\u0301 Vie\u0323\u0302t Nam va\u0300 chua\u0302\u0309n mu\u031b\u0323c OECD ve\u0302\u0300 lo\u031b\u0323i nhua\u0323\u0302n lie\u0302n quo\u0302\u0301c gia, minh ba\u0323ch giao di\u0323ch lie\u0302n co\u0302ng ty\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/So-sanh-luat-thue-Viet-Nam-va-chuan-muc-OECD-ve-loi-nhuan-lien-quoc-gia-minh-bach-giao-dich-lien-cong-ty.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/So-sanh-luat-thue-Viet-Nam-va-chuan-muc-OECD-ve-loi-nhuan-lien-quoc-gia-minh-bach-giao-dich-lien-cong-ty-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/So-sanh-luat-thue-Viet-Nam-va-chuan-muc-OECD-ve-loi-nhuan-lien-quoc-gia-minh-bach-giao-dich-lien-cong-ty-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/So-sanh-luat-thue-Viet-Nam-va-chuan-muc-OECD-ve-loi-nhuan-lien-quoc-gia-minh-bach-giao-dich-lien-cong-ty-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/So-sanh-luat-thue-Viet-Nam-va-chuan-muc-OECD-ve-loi-nhuan-lien-quoc-gia-minh-bach-giao-dich-lien-cong-ty-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1758\" class=\"wp-caption-text\">\u8d8a\u5357\u7a0e\u6cd5\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u5173\u4e8e\u8de8\u5883\u5229\u6da6\u3001\u516c\u53f8\u95f4\u4ea4\u6613\u900f\u660e\u5ea6\u6807\u51c6\u7684\u6bd4\u8f83<\/figcaption><\/figure>\n<h3 data-start=\"289\" data-end=\"341\"><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=\"342\" data-end=\"473\">\u56fd\u522b\u62a5\u544a\u9996\u5148\u8981\u63d0\u4f9b\u96c6\u56e2\u53ca\u5176\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565\u7684\u57fa\u672c\u4fe1\u606f\u3002\u6240\u9700\u4fe1\u606f\u5305\u62ec\uff1a<\/p>\n<ul data-start=\"474\" data-end=\"633\">\n<li data-start=\"474\" data-end=\"538\">\n<p data-start=\"476\" data-end=\"538\">\u516c\u53f8\u7ed3\u6784\u3001\u6240\u6709\u6743\u7ed3\u6784\u3001\u56fd\u9645\u5206\u652f\u673a\u6784\u3002<\/p>\n<\/li>\n<li data-start=\"539\" data-end=\"633\">\n<p data-start=\"541\" data-end=\"633\">\u4f01\u4e1a\u8f6c\u79fb\u5b9a\u4ef7\u7b56\u7565\u53ca\u6574\u4e2a\u5b9a\u4ef7\u653f\u7b56\u5e94\u7528\u4f53\u7cfb\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"635\" data-end=\"808\">\u4e3e\u4f8b\u8bf4\u660e\u5047\u8bbe\u6570\u5b57\uff1a\u5168\u7403\u8425\u653610\u4ebf\u7f8e\u5143\uff0c\u7a0e\u524d\u5229\u6da61.2\u4ebf\u7f8e\u5143\uff0c\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u548c\u4f01\u4e1a\u8bc4\u4f30\u5229\u6da6\u5206\u914d\u7684\u5408\u7406\u6027\u3002<\/p>\n<h3 data-start=\"876\" data-end=\"919\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_xuyen_bien_gioi\"><\/span>\u8de8\u5883\u5173\u8054\u4ea4\u6613<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"920\" data-end=\"1114\">\u63a5\u4e0b\u6765\uff0c\u62a5\u544a\u9700\u8981\u5217\u51fa\u6240\u6709\u8de8\u5883\u5173\u8054\u4ea4\u6613\uff0c\u4ece\u5546\u54c1\u7684\u8d2d\u4e70\u548c\u9500\u552e\u3001\u670d\u52a1\u7684\u63d0\u4f9b\u5230\u96c6\u56e2\u5185\u90e8\u5b50\u516c\u53f8\u548c\u6bcd\u516c\u53f8\u4e4b\u95f4\u7684\u8d44\u4ea7\u8f6c\u79fb\u3002<\/p>\n<p data-start=\"1116\" data-end=\"1248\">\u4f30\u503c\u65b9\u6cd5\u91c7\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u786e\u4fdd\u4ea4\u6613\u5b9a\u4ef7\u4e0e\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u4e00\u81f4\u3002<\/p>\n<p data-start=\"1250\" data-end=\"1448\">\u793a\u4f8b\uff1a\u8d8a\u5357\u4e00\u5bb6\u5b50\u516c\u53f8\u6bcf\u5e74\u5411\u5176\u65b0\u52a0\u5761\u6bcd\u516c\u53f8\u63d0\u4f9b\u670d\u52a1\uff0c\u5e02\u573a\u4ef7\u503c\u4e3a 50 \u4e07\u7f8e\u5143\u3002\u6b64\u62a5\u544a\u6709\u52a9\u4e8e\u4f53\u73b0\u900f\u660e\u5ea6\u5e76\u964d\u4f4e\u6b20\u7a0e\u98ce\u9669\u3002<\/p>\n<h3 data-start=\"1548\" data-end=\"1602\"><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 data-start=\"1603\" data-end=\"1747\">\u8de8\u5883\u5229\u6da6\u62a5\u544a\u8fd8\u5fc5\u987b\u6c47\u603b\u6765\u81ea\u672c\u5730\u6587\u4ef6\u548c IGF \u7684\u6570\u636e\uff0c\u4ee5\u652f\u6301\u6bcf\u7b14\u4ea4\u6613\u7684\u5e02\u573a\u4ef7\u683c\u3002<\/p>\n<p data-start=\"1749\" data-end=\"1771\">\u6c47\u603b\u8868\u793a\u4f8b\uff1a<\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"_tableWrapper_1rjym_13 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"1772\" data-end=\"2147\">\n<thead data-start=\"1772\" data-end=\"1874\">\n<tr data-start=\"1772\" data-end=\"1874\">\n<th style=\"text-align: center;\" data-start=\"1772\" data-end=\"1783\" data-col-size=\"sm\">\u56fd\u5bb6<\/th>\n<th style=\"text-align: center;\" data-start=\"1783\" data-end=\"1797\" data-col-size=\"sm\">\u5b50\u516c\u53f8<\/th>\n<th style=\"text-align: center;\" data-start=\"1797\" data-end=\"1814\" data-col-size=\"sm\">\u4ea4\u6613\u7c7b\u578b<\/th>\n<th style=\"text-align: center;\" data-start=\"1814\" data-end=\"1830\" data-col-size=\"sm\">\u4ef7\u503c\uff08\u7f8e\u5143\uff09<\/th>\n<th style=\"text-align: center;\" data-start=\"1830\" data-end=\"1853\" data-col-size=\"sm\">\u4f30\u503c\u65b9\u6cd5<\/th>\n<th style=\"text-align: center;\" data-start=\"1853\" data-end=\"1874\" data-col-size=\"sm\">\u5206\u914d\u5229\u6da6<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1974\" data-end=\"2147\">\n<tr data-start=\"1974\" data-end=\"2057\">\n<td style=\"text-align: center;\" data-start=\"1974\" data-end=\"1985\" data-col-size=\"sm\">\u8d8a\u5357<\/td>\n<td style=\"text-align: center;\" data-start=\"1985\" data-end=\"1997\" data-col-size=\"sm\">A\u516c\u53f8<\/td>\n<td style=\"text-align: center;\" data-start=\"1997\" data-end=\"2015\" data-col-size=\"sm\">\u7ba1\u7406\u670d\u52a1<\/td>\n<td style=\"text-align: center;\" data-start=\"2015\" data-end=\"2025\" data-col-size=\"sm\">500.000<\/td>\n<td style=\"text-align: center;\" data-start=\"2025\" data-end=\"2047\" data-col-size=\"sm\">\u72ec\u7acb\u6bd4\u8f83\u4ef7\u683c<\/td>\n<td style=\"text-align: center;\" data-start=\"2047\" data-end=\"2057\" data-col-size=\"sm\">60.000<\/td>\n<\/tr>\n<tr data-start=\"2058\" data-end=\"2147\">\n<td style=\"text-align: center;\" data-start=\"2058\" data-end=\"2070\" data-col-size=\"sm\">\u65b0\u52a0\u5761<\/td>\n<td style=\"text-align: center;\" data-start=\"2070\" data-end=\"2082\" data-col-size=\"sm\">B\u516c\u53f8<\/td>\n<td style=\"text-align: center;\" data-start=\"2082\" data-end=\"2105\" data-col-size=\"sm\">\u539f\u6750\u6599\u4f9b\u5e94<\/td>\n<td style=\"text-align: center;\" data-start=\"2105\" data-end=\"2117\" data-col-size=\"sm\">2.000.000<\/td>\n<td style=\"text-align: center;\" data-start=\"2117\" data-end=\"2136\" data-col-size=\"sm\">\u6210\u672c\u52a0\u5229\u606f<\/td>\n<td style=\"text-align: center;\" data-start=\"2136\" data-end=\"2147\" data-col-size=\"sm\">150.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"2149\" data-end=\"2332\">\u8be5\u8868\u683c\u53ef\u5e2e\u52a9\u4f01\u4e1a\u548c\u7a0e\u52a1\u673a\u5173\u8f7b\u677e\u6838\u67e5\u5229\u6da6\u5206\u914d\u7684\u5408\u7406\u6027\uff0c\u540c\u65f6\u786e\u4fdd\u7b26\u5408\u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u7a0e\u6cd5\u548c\u7ecf\u5408\u7ec4\u7ec7 (OECD) \u6807\u51c6\u3002\u5728\u4e86\u89e3\u5f3a\u5236\u6027\u5185\u5bb9\u540e\uff0c\u6211\u4eec\u5c06\u6df1\u5165\u63a2\u8ba8\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u4e0e\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c\u5185\u90e8\u63a7\u5236\u6846\u67b6 (IGF) \u4e4b\u95f4\u7684\u5173\u7cfb\uff0c\u4ee5\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\u548c\u8f6c\u79fb\u5b9a\u4ef7\u98ce\u9669\u3002<\/p>\n<h2 data-start=\"224\" data-end=\"279\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_giua_Master_File_Local_File_va_IGF\"><\/span>\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c IGF \u4e4b\u95f4\u7684\u5173\u7cfb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1759\" aria-describedby=\"caption-attachment-1759\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1759\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-loi-nhuan-phan-bo-theo-quoc-gia-tu-Master-File-Local-File-va-IGF-trong-tap-doan-da-quoc-gia.jpg\" alt=\"To\u0302\u0309ng ho\u031b\u0323p lo\u031b\u0323i nhua\u0323\u0302n pha\u0302n bo\u0302\u0309 theo quo\u0302\u0301c gia tu\u031b\u0300 Master File, Local File va\u0300 IGF trong ta\u0323\u0302p \u0111oa\u0300n \u0111a quo\u0302\u0301c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-loi-nhuan-phan-bo-theo-quoc-gia-tu-Master-File-Local-File-va-IGF-trong-tap-doan-da-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-loi-nhuan-phan-bo-theo-quoc-gia-tu-Master-File-Local-File-va-IGF-trong-tap-doan-da-quoc-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-loi-nhuan-phan-bo-theo-quoc-gia-tu-Master-File-Local-File-va-IGF-trong-tap-doan-da-quoc-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-loi-nhuan-phan-bo-theo-quoc-gia-tu-Master-File-Local-File-va-IGF-trong-tap-doan-da-quoc-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-loi-nhuan-phan-bo-theo-quoc-gia-tu-Master-File-Local-File-va-IGF-trong-tap-doan-da-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1759\" class=\"wp-caption-text\">\u8de8\u56fd\u516c\u53f8\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c IGF \u4e2d\u7279\u5b9a\u56fd\u5bb6\u5229\u6da6\u5206\u914d\u7684\u603b\u7ed3<\/figcaption><\/figure>\n<p data-start=\"281\" data-end=\"620\">\u5728\u8de8\u56fd\u516c\u53f8\u7684\u7a0e\u52a1\u7ba1\u7406\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\uff0c\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c\u5185\u90e8\u6587\u4ef6\uff08IGF\uff09\u53d1\u6325\u7740\u4e92\u8865\u4f5c\u7528\u3002\u4e86\u89e3\u8fd9\u4e9b\u6587\u4ef6\u4e4b\u95f4\u7684\u533a\u522b\u548c\u8054\u7cfb\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u7ba1\u7406\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u3001\u5c55\u793a\u5e02\u573a\u4ef7\u683c\uff0c\u5e76\u786e\u4fdd\u9075\u5b88\u8d8a\u5357\u7a0e\u6cd5\u548c\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u6807\u51c6\u3002<\/p>\n<ul data-start=\"622\" data-end=\"975\">\n<li data-start=\"622\" data-end=\"733\">\n<p data-start=\"624\" data-end=\"733\">\u4e3b\u6587\u4ef6\uff1a\u6574\u5408\u516c\u53f8\u5c42\u9762\u7684\u4fe1\u606f\u3001\u7ed3\u6784\u3001\u4e1a\u52a1\u6218\u7565\u548c\u8f6c\u79fb\u5b9a\u4ef7\u653f\u7b56\u3002<\/p>\n<\/li>\n<li data-start=\"734\" data-end=\"848\">\n<p data-start=\"736\" data-end=\"848\">\u672c\u5730\u6587\u4ef6\uff1a\u5404\u56fd\u5173\u8054\u4ea4\u6613\u8be6\u60c5\u3001\u4f30\u503c\u65b9\u6cd5\u53ca\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u3002<\/p>\n<\/li>\n<li data-start=\"849\" data-end=\"975\">\n<p data-start=\"851\" data-end=\"975\">IGF\uff08Intercompany Global File\uff09\uff1a\u6c47\u603b\u96c6\u56e2\u5185\u90e8\u7684\u8de8\u5883\u4ea4\u6613\uff0c\u652f\u6301\u5168\u7403\u98ce\u9669\u7ba1\u7406\u3002<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"977\" data-end=\"1034\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_So_sanh_Master_File_Local_File_va_IGF\"><\/span>\u6bd4\u8f83\u8868\uff1a\u6bd4\u8f83\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c IGF<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5728\u6df1\u5165\u63a2\u8ba8\u8de8\u5883\u5229\u6da6\u62a5\u544a\u7684\u7ec6\u8282\u4e4b\u524d\uff0c\u4e86\u89e3\u8de8\u56fd\u516c\u53f8\u5404\u7c7b\u8bb0\u5f55\u4e4b\u95f4\u7684\u5173\u7cfb\u548c\u4f5c\u7528\u81f3\u5173\u91cd\u8981\u3002\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c\u5185\u90e8\u63a7\u5236\u6846\u67b6 (IGF) \u5e76\u975e\u72ec\u7acb\u5b58\u5728\uff0c\u800c\u662f\u7d27\u5bc6\u76f8\u8fde\uff0c\u5171\u540c\u652f\u6301\u8f6c\u79fb\u5b9a\u4ef7\u98ce\u9669\u7ba1\u7406\u3001\u4ea4\u6613\u900f\u660e\u5ea6\uff0c\u5e76\u6839\u636e\u8d8a\u5357\u7a0e\u6cd5\u548c\u7ecf\u5408\u7ec4\u7ec7 (OECD) \u6807\u51c6\u5c55\u793a\u5e02\u573a\u4ef7\u683c\u3002<\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"_tableWrapper_1rjym_13 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"1036\" data-end=\"1809\">\n<caption>\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548cIGF\u7684\u8be6\u7ec6\u6bd4\u8f83<\/caption>\n<thead data-start=\"1036\" data-end=\"1081\">\n<tr data-start=\"1036\" data-end=\"1081\">\n<th style=\"width: 11.4348%;\" data-start=\"1036\" data-end=\"1047\" data-col-size=\"sm\">\u6807\u51c6<\/th>\n<th style=\"width: 27.6767%;\" data-start=\"1047\" data-end=\"1060\" data-col-size=\"md\">\u672c\u5730\u6587\u4ef6<\/th>\n<th style=\"width: 32.8477%;\" data-start=\"1060\" data-end=\"1074\" data-col-size=\"md\">\u4e3b\u6587\u4ef6<\/th>\n<th style=\"width: 27.1668%;\" data-start=\"1074\" data-end=\"1081\" data-col-size=\"md\">\u80f0\u5c9b\u7d20\u6837\u751f\u957f\u56e0\u5b50<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1128\" data-end=\"1809\">\n<tr data-start=\"1128\" data-end=\"1239\">\n<td style=\"width: 11.4348%;\" data-start=\"1128\" data-end=\"1142\" data-col-size=\"sm\"><strong data-start=\"1130\" data-end=\"1141\">\u8303\u56f4<\/strong><\/td>\n<td style=\"width: 27.6767%;\" data-start=\"1142\" data-end=\"1176\" data-col-size=\"md\">\u8be5\u56fd\u5883\u5185\u7684\u5173\u8054\u4ea4\u6613<\/td>\n<td style=\"width: 32.8477%;\" data-start=\"1176\" data-end=\"1195\" data-col-size=\"md\">\u6574\u4e2a\u56e2\u4f53<\/td>\n<td style=\"width: 27.1668%;\" data-start=\"1195\" data-end=\"1239\" data-col-size=\"md\">\u96c6\u56e2\u5185\u90e8\u8de8\u5883\u4ea4\u6613<\/td>\n<\/tr>\n<tr data-start=\"1240\" data-end=\"1503\">\n<td style=\"width: 11.4348%;\" data-start=\"1240\" data-end=\"1255\" data-col-size=\"sm\"><strong data-start=\"1242\" data-end=\"1254\">\u5185\u5bb9<\/strong><\/td>\n<td style=\"width: 27.6767%;\" data-start=\"1255\" data-end=\"1342\" data-col-size=\"md\">\u5173\u8054\u65b9\u4fe1\u606f\u3001\u4ea4\u6613\u7ec6\u8282\u3001\u4f30\u503c\u65b9\u6cd5\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a<\/td>\n<td style=\"width: 32.8477%;\" data-start=\"1342\" data-end=\"1429\" data-col-size=\"md\">\u516c\u53f8\u7ed3\u6784\u3001\u7ecf\u8425\u6218\u7565\u3001\u8f6c\u79fb\u5b9a\u4ef7\u7b56\u7565\u3001\u516c\u53f8\u653f\u7b56<\/td>\n<td style=\"width: 27.1668%;\" data-start=\"1429\" data-end=\"1503\" data-col-size=\"md\">\u4ea4\u6613\u6982\u8ff0\u3001\u8303\u56f4\u548c\u4ef7\u503c\uff0c\u800c\u975e\u4ea4\u6613\u7ec6\u8282<\/td>\n<\/tr>\n<tr data-start=\"1504\" data-end=\"1631\">\n<td style=\"width: 11.4348%;\" data-start=\"1504\" data-end=\"1519\" data-col-size=\"sm\"><strong data-start=\"1506\" data-end=\"1518\">\u76ee\u7684<\/strong><\/td>\n<td style=\"width: 27.6767%;\" data-start=\"1519\" data-end=\"1549\" data-col-size=\"md\">\u9075\u5b88\u8d8a\u5357\u7a0e\u6cd5<\/td>\n<td style=\"width: 32.8477%;\" data-start=\"1549\" data-end=\"1593\" data-col-size=\"md\">\u652f\u6301\u672c\u5730\u6587\u4ef6\u4e0a\u4e0b\u6587\u548c\u6570\u636e<\/td>\n<td style=\"width: 27.1668%;\" data-start=\"1593\" data-end=\"1631\" data-col-size=\"md\">\u5168\u7403\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u7ba1\u7406<\/td>\n<\/tr>\n<tr data-start=\"1632\" data-end=\"1809\">\n<td style=\"width: 11.4348%;\" data-start=\"1632\" data-end=\"1644\" data-col-size=\"sm\"><strong data-start=\"1634\" data-end=\"1643\">\u4f8b\u5982<\/strong><\/td>\n<td style=\"width: 27.6767%;\" data-start=\"1644\" data-end=\"1686\" data-col-size=\"md\">\u5b50\u516c\u53f8\u5728\u8d8a\u5357\u8bbe\u7acb\u672c\u5730\u6863\u6848<\/td>\n<td style=\"width: 32.8477%;\" data-start=\"1686\" data-end=\"1740\" data-col-size=\"md\">\u4e3b\u6587\u4ef6\u6c47\u603b\u4e86\u8de8\u56fd\u516c\u53f8\u7684\u4fe1\u606f<\/td>\n<td style=\"width: 27.1668%;\" data-start=\"1740\" data-end=\"1809\" data-col-size=\"md\">IGF \u6c47\u603b\u6bcd\u516c\u53f8\u548c\u56fd\u9645\u5b50\u516c\u53f8\u4e4b\u95f4\u7684\u4ea4\u6613<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"1811\" data-end=\"2026\">\u6ce8\uff1a\u56fd\u522b\u5229\u6da6\u62a5\u544a\u901a\u5e38\u540c\u65f6\u53c2\u8003\u4e3b\u4f53\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548cIGF\u6570\u636e\uff0c\u5e2e\u52a9\u8de8\u56fd\u516c\u53f8\u4f18\u5316\u5229\u6da6\u5206\u914d\uff0c\u6709\u6548\u7ba1\u7406\u8f6c\u79fb\u5b9a\u4ef7\u98ce\u9669\u3002<\/p>\n<h2 data-start=\"90\" data-end=\"134\"><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_va_chuan_muc_quoc_te\"><\/span>\u6cd5\u5f8b\u6cd5\u89c4\u548c\u56fd\u9645\u6807\u51c6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"136\" data-end=\"176\"><span class=\"ez-toc-section\" id=\"Luat_thue_Viet_Nam_ve_chuyen_gia\"><\/span>\u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u7a0e\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"177\" data-end=\"457\">\u56fd\u522b\u62a5\u544a\u662f\u4e00\u9879\u5f3a\u5236\u6027\u8981\u6c42\uff0c\u65e8\u5728\u786e\u4fdd\u8de8\u56fd\u516c\u53f8\u5185\u90e8\u5404\u516c\u53f8\u4e4b\u95f4\u7684\u5173\u8054\u4ea4\u6613\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002\u5b8c\u6574\u7684\u62a5\u544a\u6709\u52a9\u4e8e\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u51c6\u786e\u8bc4\u4f30\u5229\u6da6\uff0c\u5e76\u964d\u4f4e\u591a\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\u3002<\/p>\n<p data-start=\"459\" data-end=\"739\">\u4e3e\u4f8b\u8bf4\u660e\uff1a\u6839\u636e\u8d8a\u5357\u7a0e\u52a1\u603b\u5c402023\u5e74\u7684\u6570\u636e\uff0c\u5728\u8d8a\u5357\u63a5\u53d7\u68c0\u67e5\u7684\u7ea6401\u5bb6TP3T\u5916\u5546\u76f4\u63a5\u6295\u8d44\u516c\u53f8\u56e0\u6587\u4ef6\u7f3a\u5931\u6216\u62a5\u544a\u4e0d\u5b8c\u6574\u800c\u4e0d\u5f97\u4e0d\u8c03\u6574\u5229\u6da6\u3002\u8fd9\u51f8\u663e\u4e86\u9075\u5b88\u8d8a\u5357\u7a0e\u6cd5\u548c\u8ba4\u771f\u51c6\u5907\u6587\u4ef6\u7684\u91cd\u8981\u6027\u3002<\/p>\n<h3 data-start=\"853\" data-end=\"901\"><span class=\"ez-toc-section\" id=\"Quy_dinh_OECD_ve_loi_nhuan_lien_quoc_gia\"><\/span>\u7ecf\u5408\u7ec4\u7ec7\u5173\u4e8e\u8de8\u5883\u5229\u6da6\u7684\u89c4\u5b9a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"902\" data-end=\"1185\">OECD\u6307\u5bfc\u8de8\u56fd\u4f01\u4e1a\u5efa\u7acb\u4e3b\u4f53\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c\u5185\u90e8\u63a7\u5236\u6846\u67b6\u6587\u4ef6\uff0c\u4f7f\u5229\u6da6\u548c\u56fd\u9645\u95f4\u4ea4\u6613\u900f\u660e\u5316\uff0c\u5728\u5168\u7403\u8303\u56f4\u5185\u63a8\u884c\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u5e2e\u52a9\u4f01\u4e1a\u89c4\u8303\u4f30\u503c\u65b9\u6cd5\uff0c\u964d\u4f4e\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u3002<\/p>\n<p data-start=\"1187\" data-end=\"1361\">\u9075\u5b88\u7ecf\u5408\u7ec4\u7ec7\u7684\u51c6\u5219\u4e0d\u4ec5\u7b26\u5408\u56fd\u9645\u6cd5\u5f8b\u8981\u6c42\uff0c\u800c\u4e14\u8fd8\u6709\u52a9\u4e8e\u4f01\u4e1a\u5efa\u7acb\u900f\u660e\u3001\u53ef\u5ba1\u8ba1\u7684\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7cfb\u7edf\u3002<\/p>\n<h3 data-start=\"1489\" data-end=\"1531\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_luat_Viet_Nam_va_OECD\"><\/span>\u8d8a\u5357\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u6cd5\u5f8b\u5bf9\u7167\u8868<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"67\" data-end=\"439\">\u4e3a\u4e86\u66f4\u76f4\u89c2\u5730\u4e86\u89e3\u8d8a\u5357\u7a0e\u6cd5\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u4e4b\u95f4\u7684\u5dee\u5f02\uff0c\u4ee5\u53ca\u4e0d\u540c\u7c7b\u578b\u8bb0\u5f55\u5728\u8de8\u5883\u5229\u6da6\u7ba1\u7406\u4e2d\u7684\u4f5c\u7528\uff0c\u60a8\u53ef\u4ee5\u53c2\u8003\u4e0b\u9762\u7684\u5bf9\u7167\u8868\u3002\u8be5\u8868\u603b\u7ed3\u4e86\u4e3b\u8981\u6807\u51c6\u3001\u9002\u7528\u8303\u56f4\u3001\u4f30\u503c\u539f\u5219\u548c\u4f7f\u7528\u76ee\u7684\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6e05\u695a\u5730\u4e86\u89e3\u6cd5\u5f8b\u8981\u6c42\u548c\u56fd\u9645\u6807\u51c6\u3002<\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"_tableWrapper_1rjym_13 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"1623\" data-end=\"2100\">\n<caption>\u8d8a\u5357\u8de8\u5883\u5229\u6da6\u6cd5\u5f8b\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u5206\u6790<\/caption>\n<thead data-start=\"1623\" data-end=\"1674\">\n<tr data-start=\"1623\" data-end=\"1674\">\n<th style=\"text-align: center;\" data-start=\"1623\" data-end=\"1634\" data-col-size=\"sm\">\u6807\u51c6<\/th>\n<th style=\"text-align: center;\" data-start=\"1634\" data-end=\"1655\" data-col-size=\"md\">\u8d8a\u5357\u7a0e\u6cd5<\/th>\n<th style=\"text-align: center;\" data-start=\"1655\" data-end=\"1674\" data-col-size=\"md\">\u7ecf\u5408\u7ec4\u7ec7\u6307\u5357<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1724\" data-end=\"2100\">\n<tr data-start=\"1724\" data-end=\"1785\">\n<td style=\"text-align: center;\" data-start=\"1724\" data-end=\"1740\" data-col-size=\"sm\">\u7d22\u53d6\u4e2a\u4eba\u8d44\u6599<\/td>\n<td data-start=\"1740\" data-end=\"1753\" data-col-size=\"md\">\u672c\u5730\u6587\u4ef6<\/td>\n<td data-start=\"1753\" data-end=\"1785\" 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data-end=\"718\">\u5730\u5740\uff1a<\/strong> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/p>\n<\/li>\n<li data-start=\"773\" data-end=\"807\">\n<p data-start=\"775\" data-end=\"807\"><strong data-start=\"775\" data-end=\"794\">\u70ed\u7ebf\/Zalo\uff1a<\/strong> 0903963163<\/p>\n<\/li>\n<li data-start=\"808\" data-end=\"837\">\n<p data-start=\"810\" data-end=\"837\"><strong data-start=\"810\" data-end=\"820\">\u7535\u5b50\u90ae\u4ef6\uff1a<\/strong> <a class=\"decorated-link cursor-pointer\" rel=\"noopener\" data-start=\"821\" data-end=\"835\">man@man.net.vn<\/a><\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><strong>MAN \u7f16\u8f91\u59d4\u5458\u4f1a \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. 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