{"id":685,"date":"2025-05-27T20:55:06","date_gmt":"2025-05-28T03:55:06","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=685"},"modified":"2025-09-09T02:10:14","modified_gmt":"2025-09-09T09:10:14","slug":"ho-tro-thanh-tra-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-thanh-tra-giao-dich-lien-ket\/","title":{"rendered":"\u5173\u8054\u4ea4\u6613\u68c0\u67e5\u652f\u6301\uff1a\u964d\u4f4e\u8d8a\u535735-40% FDI\u4f01\u4e1a\u7684\u7a0e\u6536\u98ce\u9669"},"content":{"rendered":"<p data-start=\"94\" data-end=\"591\">\u652f\u6301\u5173\u8054\u4ea4\u6613\u68c0\u67e5\u662f\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u7a0e\u6cd5\u7684\u5173\u952e\u4e00\u6b65\uff0c\u540c\u65f6\u8fd8\u80fd\u964d\u4f4e\u88ab\u5f81\u6536\u989d\u5916\u7a0e\u6b3e\u7684\u98ce\u9669\uff0c\u5e76\u63d0\u9ad8\u516c\u53f8\u95f4\u4ea4\u6613\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u3002\u636e <a 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class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-thanh-tra-giao-dich-lien-ket\/#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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-thanh-tra-giao-dich-lien-ket\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Ket_luan_va_khuyen_nghi\" >\u7ed3\u8bba\u548c\u5efa\u8bae<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-thanh-tra-giao-dich-lien-ket\/#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=\"72\" data-end=\"135\"><span class=\"ez-toc-section\" id=\"Khai_niem_va_vai_tro_cua_ho_tro_thanh_tra_giao_dich_lien_ket\"><\/span>\u652f\u6301\u5173\u8054\u4ea4\u6613\u68c0\u67e5\u7684\u6982\u5ff5\u548c\u4f5c\u7528<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"137\" data-end=\"182\"><span class=\"ez-toc-section\" id=\"Ho_tro_thanh_tra_giao_dich_lien_ket_la_gi\"><\/span>\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\u68c0\u67e5\u652f\u6301\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"184\" data-end=\"645\">\u5173\u8054\u4ea4\u6613\u68c0\u67e5\u652f\u6301\u662f\u6307\u4f01\u4e1a\u51c6\u5907\u5e76\u63d0\u4f9b\u4e0e\u516c\u53f8\u95f4\u4ea4\u6613\u76f8\u5173\u7684\u6587\u4ef6\u548c\u6570\u636e\uff0c\u4ee5\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u6b63\u786e\u8bc4\u4f30\u5e02\u573a\u4ef7\u683c\u5e76\u9075\u5b88\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u7684\u8fc7\u7a0b\u3002\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\u6307\u5357\u548c\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\uff0c\u68c0\u67e5\u652f\u6301\u4e0d\u4ec5\u5305\u62ec\u63d0\u4ea4\u6587\u4ef6\uff0c\u8fd8\u5305\u62ec\u8bc4\u4f30\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u3001\u9a8c\u8bc1\u5173\u8054\u4ea4\u6613\u7684\u5408\u7406\u6027\u4ee5\u53ca\u786e\u4fdd\u8bb0\u5f55\u7684\u900f\u660e\u6027\u548c\u5b8c\u6574\u6027\u3002<\/p>\n<p data-start=\"647\" data-end=\"682\">\u672c\u6b21\u6d3b\u52a8\u7684\u4e3b\u8981\u4f5c\u7528\u662f\uff1a<\/p>\n<ul data-start=\"684\" data-end=\"941\">\n<li data-start=\"684\" data-end=\"779\">\n<p data-start=\"686\" 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data-end=\"1078\">\u5bf9\u4e8e\u4f01\u4e1a\u6765\u8bf4\uff0c\u652f\u6301\u5173\u8054\u4ea4\u6613\u68c0\u67e5\u53ef\u4ee5\u5e26\u6765\u5f88\u591a\u5b9e\u9645\u597d\u5904\uff1a<\/p>\n<ul data-start=\"1080\" data-end=\"1355\">\n<li data-start=\"1080\" data-end=\"1152\">\n<p data-start=\"1082\" data-end=\"1152\">\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u8d8a\u5357\u7a0e\u6cd5\u548c\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u3002<\/p>\n<\/li>\n<li data-start=\"1153\" data-end=\"1269\">\n<p data-start=\"1155\" data-end=\"1269\">\u652f\u6301\u4f01\u4e1a\u4ee3\u8868\u8fdb\u884c\u7a0e\u52a1\u68c0\u67e5\uff0c\u4ece\u800c\u964d\u4f4e\u88ab\u591a\u6536\u7a0e\u6216\u8c03\u6574\u5229\u6da6\u7684\u98ce\u9669\u3002<\/p>\n<\/li>\n<li data-start=\"1270\" data-end=\"1355\">\n<p data-start=\"1272\" data-end=\"1355\">\u63d0\u9ad8\u516c\u53f8\u95f4\u4ea4\u6613\u7ba1\u7406\u548c\u8f6c\u79fb\u5b9a\u4ef7\u7b56\u7565\u7684\u900f\u660e\u5ea6\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1357\" data-end=\"1600\"><strong data-start=\"1357\" data-end=\"1376\">\u4f8b\u5b50\uff1a<\/strong> \u4e00\u5bb6\u63a5\u53d7\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u5ba1\u8ba1\u7684\u8de8\u56fd\u516c\u53f8\u7531\u4e8e\u5176\u62e5\u6709\u5168\u9762\u8be6\u7ec6\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u5e76\u5c55\u793a\u4e86\u6240\u91c7\u7528\u7684\u4f30\u503c\u65b9\u6cd5\uff0c\u907f\u514d\u4e86\u88ab\u5f81\u6536 100 \u4e07\u7f8e\u5143\u7684\u8865\u7f34\u7a0e\u6b3e\u3002 <a href=\"https:\/\/en.wikipedia.org\/wiki\/Arm%27s_length_principle\" rel=\"nofollow noopener\" target=\"_blank\">\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/a> \u662f\u5408\u7406\u7684\u3002<\/p>\n<h2 data-start=\"184\" data-end=\"234\"><span class=\"ez-toc-section\" id=\"Noi_dung_ho_so_can_chuan_bi_truoc_thanh_tra\"><\/span>\u9a8c\u8d27\u524d\u9700\u51c6\u5907\u7684\u6587\u4ef6\u5185\u5bb9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"236\" data-end=\"495\">\u4e3a\u4e86\u6709\u6548\u5e94\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u68c0\u67e5\uff0c\u4f01\u4e1a\u9700\u8981\u5145\u5206\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6863\u6848\u548c\u76f8\u5173\u6587\u4ef6\u3002\u5468\u5bc6\u7684\u51c6\u5907\u6709\u52a9\u4e8e\u964d\u4f4e\u5f81\u6536\u98ce\u9669\u3001\u5c55\u793a\u5e02\u573a\u4ef7\u683c\u5e76\u9075\u5b88\u8d8a\u5357\u7a0e\u6cd5\u548c\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u3002<\/p>\n<figure id=\"attachment_1765\" aria-describedby=\"caption-attachment-1765\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1765\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Van-phong-doanh-nghiep-da-quoc-gia-voi-bieu-tuong-kiem-toan-va-thanh-tra-thue-dai-dien-cho-viec-ho-tro-thanh-tra-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c h\u1ed3 s\u01a1 Master File, Local File v\u00e0 IGF trong h\u1ed7 tr\u1ee3 thanh tra giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p.\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Van-phong-doanh-nghiep-da-quoc-gia-voi-bieu-tuong-kiem-toan-va-thanh-tra-thue-dai-dien-cho-viec-ho-tro-thanh-tra-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Van-phong-doanh-nghiep-da-quoc-gia-voi-bieu-tuong-kiem-toan-va-thanh-tra-thue-dai-dien-cho-viec-ho-tro-thanh-tra-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Van-phong-doanh-nghiep-da-quoc-gia-voi-bieu-tuong-kiem-toan-va-thanh-tra-thue-dai-dien-cho-viec-ho-tro-thanh-tra-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Van-phong-doanh-nghiep-da-quoc-gia-voi-bieu-tuong-kiem-toan-va-thanh-tra-thue-dai-dien-cho-viec-ho-tro-thanh-tra-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Van-phong-doanh-nghiep-da-quoc-gia-voi-bieu-tuong-kiem-toan-va-thanh-tra-thue-dai-dien-cho-viec-ho-tro-thanh-tra-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1765\" class=\"wp-caption-text\">\u652f\u6301\u4f01\u4e1a\u4ea4\u6613\u5ba1\u8ba1\u7684\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548cIGF\u8bb0\u5f55\u3002<\/figcaption><\/figure>\n<h3 data-start=\"497\" data-end=\"542\"><span class=\"ez-toc-section\" id=\"Ho_so_chuyen_gia_va_bao_cao_lien_quan\"><\/span>\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u53ca\u76f8\u5173\u62a5\u544a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"544\" data-end=\"591\">\u4f01\u4e1a\u9700\u8981\u7f16\u5236\u4ee5\u4e0b\u7c7b\u578b\u7684\u6587\u4ef6\uff1a<\/p>\n<ul data-start=\"593\" data-end=\"982\">\n<li data-start=\"593\" data-end=\"733\">\n<p data-start=\"595\" data-end=\"733\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\">\u4e3b\u6587\u4ef6<\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-local-file\/\">\u672c\u5730\u6587\u4ef6<\/a>\u3001IGF\uff1a\u63d0\u4f9b\u6709\u5173\u96c6\u56e2\u7ed3\u6784\u3001\u8f6c\u79fb\u5b9a\u4ef7\u7b56\u7565\u548c\u516c\u53f8\u95f4\u4ea4\u6613\u7684\u5168\u9762\u4fe1\u606f\u3002<\/p>\n<\/li>\n<li data-start=\"734\" data-end=\"844\">\n<p data-start=\"736\" data-end=\"844\">\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff1a\u516c\u5e73\u4ea4\u6613\u539f\u5219\u5b9a\u4ef7\u65b9\u6cd5\u7684\u6f14\u793a\u3002<\/p>\n<\/li>\n<li data-start=\"845\" data-end=\"982\">\n<p data-start=\"847\" data-end=\"982\">\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\uff08GDLK 01\uff09\u53ca\u76f8\u5173\u62a5\u544a\uff1a\u5305\u62ec\u4ea4\u6613\u6e05\u5355\u3001\u4ef7\u503c\u548c\u4f30\u503c\u65b9\u6cd5\u3002<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1124\" data-end=\"1179\"><span class=\"ez-toc-section\" id=\"Thong_tin_doanh_nghiep_va_chien_luoc_chuyen_gia\"><\/span>\u5546\u4e1a\u4fe1\u606f\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1181\" data-end=\"1564\">\n<li data-start=\"1181\" data-end=\"1278\">\n<p data-start=\"1183\" data-end=\"1278\">\u516c\u53f8\u7ed3\u6784\u3001\u80a1\u6743\u7ed3\u6784\u3001\u5b50\u516c\u53f8\uff1a\u5305\u62ec\u56fd\u5185\u5916\u5206\u652f\u673a\u6784\u3002<\/p>\n<\/li>\n<li data-start=\"1279\" data-end=\"1399\">\n<p data-start=\"1281\" data-end=\"1399\">\u8f6c\u79fb\u5b9a\u4ef7\u7b56\u7565\u3001\u4f30\u503c\u65b9\u6cd5\uff1a\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u4e86\u89e3\u5982\u4f55\u5206\u914d\u5229\u6da6\u548c\u7ba1\u7406\u98ce\u9669\u3002<\/p>\n<\/li>\n<li data-start=\"1400\" data-end=\"1564\">\n<p data-start=\"1402\" data-end=\"1564\">\u5047\u8bbe\u6570\u636e\u793a\u4f8b\uff1a\u5168\u7403\u8425\u653610\u4ebf\u7f8e\u5143\uff0c\u7a0e\u524d\u5229\u6da61.2\u4ebf\u7f8e\u5143\uff0c\u4e3a\u8bc4\u4f30\u5229\u6da6\u5206\u914d\u7684\u5408\u7406\u6027\u63d0\u4f9b\u4e86\u4f9d\u636e\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1566\" data-end=\"1722\">\u9664\u4e86\u516c\u53f8\u4fe1\u606f\u5916\uff0c\u8de8\u5883\u5173\u8054\u4ea4\u6613\u4e5f\u9700\u8981\u8be6\u7ec6\u8bb0\u5f55\uff0c\u4ee5\u786e\u4fdd\u900f\u660e\u5ea6\u5e76\u964d\u4f4e\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u3002<\/p>\n<h3 data-start=\"1724\" data-end=\"1766\"><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<ul data-start=\"1768\" data-end=\"2108\">\n<li data-start=\"1768\" data-end=\"1867\">\n<p data-start=\"1770\" data-end=\"1867\">\u5217\u51fa\u96c6\u56e2\u5185\u516c\u53f8\u4e4b\u95f4\u7684\u8d27\u7269\u3001\u670d\u52a1\u4ea4\u6613\u548c\u8d44\u4ea7\u8f6c\u79fb\u3002<\/p>\n<\/li>\n<li data-start=\"1868\" data-end=\"1977\">\n<p data-start=\"1870\" data-end=\"1977\">\u4f30\u4ef7\u65b9\u6cd5\uff1a\u91c7\u7528\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff0c\u786e\u4fdd\u51c6\u786e\u53cd\u6620\u5e02\u573a\u4ef7\u683c\u3002<\/p>\n<\/li>\n<li data-start=\"1978\" data-end=\"2108\">\n<p data-start=\"1980\" data-end=\"2108\">\u793a\u4f8b\uff1a\u8d8a\u5357\u4e00\u5bb6\u5b50\u516c\u53f8\u4ee5\u6bcf\u5e7450\u4e07\u7f8e\u5143\u7684\u5e02\u573a\u4ef7\u683c\u5411\u65b0\u52a0\u5761\u6bcd\u516c\u53f8\u63d0\u4f9b\u670d\u52a1\u3002<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"130\" data-end=\"172\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_te_ho_tro_thanh_tra\"><\/span>\u652f\u6301\u68c0\u67e5\u7684\u5b9e\u7528\u7a0b\u5e8f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1767\" aria-describedby=\"caption-attachment-1767\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1767 size-full\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doanh-nghiep-dang-lam-viec-voi-co-quan-thue-giai-trinh-giao-dich-lien-ket-theo-arms-length-principle.jpg\" alt=\"\u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf, th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 thanh tra giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u00e1p d\u1ee5ng arm\u2019s length principle.\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doanh-nghiep-dang-lam-viec-voi-co-quan-thue-giai-trinh-giao-dich-lien-ket-theo-arms-length-principle.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doanh-nghiep-dang-lam-viec-voi-co-quan-thue-giai-trinh-giao-dich-lien-ket-theo-arms-length-principle-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doanh-nghiep-dang-lam-viec-voi-co-quan-thue-giai-trinh-giao-dich-lien-ket-theo-arms-length-principle-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doanh-nghiep-dang-lam-viec-voi-co-quan-thue-giai-trinh-giao-dich-lien-ket-theo-arms-length-principle-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doanh-nghiep-dang-lam-viec-voi-co-quan-thue-giai-trinh-giao-dich-lien-ket-theo-arms-length-principle-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1767\" class=\"wp-caption-text\">\u4e1a\u52a1\u4ee3\u8868\u5411\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u89e3\u91ca\uff0c\u4e3a\u5173\u8054\u4ea4\u6613\u68c0\u67e5\u63d0\u4f9b\u652f\u6301\uff0c\u5e76\u9002\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/figcaption><\/figure>\n<h3 data-start=\"174\" data-end=\"207\"><span class=\"ez-toc-section\" id=\"Chuan_bi_truoc_thanh_tra\"><\/span>\u51c6\u5907\u68c0\u67e5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"208\" data-end=\"627\">\u5728\u7a0e\u52a1\u673a\u5173\u5f00\u59cb\u5ba1\u8ba1\u4e4b\u524d\uff0c\u516c\u53f8\u5e94\u5ba1\u67e5\u6240\u6709\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u53ca\u76f8\u5173\u62a5\u544a\u3002\u8fd9\u6709\u52a9\u4e8e\u8bc4\u4f30\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\uff0c\u8bc6\u522b\u91cd\u5927\u4ea4\u6613\uff0c\u5e76\u786e\u4fdd\u6240\u6709\u5fc5\u8981\u6570\u636e\u5747\u5df2\u5907\u59a5\u3002\u6587\u4ef6\u6e05\u5355\u5e94\u5305\u62ec\u4e3b\u4f53\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u3001\u5185\u90e8\u63a7\u5236\u6846\u67b6\u6587\u4ef6\u3001\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u4ee5\u53ca\u8bc1\u660e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u4f30\u503c\u65b9\u6cd5\u7684\u9644\u52a0\u62a5\u544a\u3002<\/p>\n<h3 data-start=\"629\" data-end=\"663\"><span class=\"ez-toc-section\" id=\"Trong_qua_trinh_thanh_tra\"><\/span>\u68c0\u67e5\u671f\u95f4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"664\" data-end=\"1075\">\u5728\u68c0\u67e5\u9636\u6bb5\uff0c\u4f01\u4e1a\u4ee3\u8868\u5c06\u76f4\u63a5\u4e0e\u7a0e\u52a1\u673a\u5173\u6c9f\u901a\uff0c\u89e3\u91ca\u5173\u8054\u4ea4\u6613\u548c\u4f30\u503c\u65b9\u6cd5\u3002\u8fd9\u662f\u4e00\u4e2a\u8be6\u7ec6\u89e3\u91ca\u8de8\u5883\u4ea4\u6613\u3001\u5c55\u793a\u8bb0\u5f55\u900f\u660e\u5ea6\u5e76\u786e\u4fdd\u4f01\u4e1a\u9075\u5b88\u8d8a\u5357\u7a0e\u6cd5\u7684\u673a\u4f1a\u3002\u540c\u65f6\uff0c\u5982\u679c\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u8865\u5145\u6216\u8c03\u6574\u8bb0\u5f55\uff0c\u4f01\u4e1a\u9700\u8981\u53ca\u65f6\u66f4\u65b0\u3002<\/p>\n<h3 data-start=\"1077\" data-end=\"1099\"><span class=\"ez-toc-section\" id=\"Sau_thanh_tra\"><\/span>\u68c0\u67e5\u540e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1100\" data-end=\"1457\">\u68c0\u67e5\u7ed3\u675f\u540e\uff0c\u4f01\u4e1a\u5e94\u5ba1\u67e5\u7ed3\u8bba\uff0c\u53d1\u73b0\u9519\u8bef\u53ca\u65f6\u8c03\u6574\u8bb0\u5f55\uff0c\u5e76\u603b\u7ed3\u7ecf\u9a8c\uff0c\u4f18\u5316\u4e0b\u4e00\u62a5\u544a\u671f\u7684\u8bb0\u5f55\u3002\u8fd9\u4e0d\u4ec5\u80fd\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\uff0c\u8fd8\u80fd\u6539\u8fdb\u672a\u6765\u68c0\u67e5\u7684\u8bb0\u5f55\u51c6\u5907\u6d41\u7a0b\uff0c\u63d0\u5347\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u3002<\/p>\n<h2 data-start=\"146\" data-end=\"201\"><span class=\"ez-toc-section\" id=\"Rui_ro_thuong_gap_va_luu_y_khi_ho_tro_thanh_tra\"><\/span>\u914d\u5957\u68c0\u9a8c\u7684\u5e38\u89c1\u98ce\u9669\u53ca\u6ce8\u610f\u4e8b\u9879<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"203\" data-end=\"228\"><span class=\"ez-toc-section\" id=\"Sai_sot_pho_bien\"><\/span>\u5e38\u89c1\u9519\u8bef<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"229\" data-end=\"615\">\u4f01\u4e1a\u5728\u534f\u52a9\u68c0\u67e5\u5173\u8054\u4ea4\u6613\u65f6\uff0c\u7ecf\u5e38\u4f1a\u9047\u5230\u4e00\u4e9b\u91cd\u5927\u9519\u8bef\u3002\u5e38\u89c1\u7684\u4f8b\u5b50\u5305\u62ec\u7f3a\u4e4f\u96c6\u56e2\u67b6\u6784\u4fe1\u606f\u3001\u4ea4\u6613\u7ec6\u8282\u4e0d\u5b8c\u6574\uff0c\u6216\u4f30\u503c\u65b9\u6cd5\u672a\u9075\u5faa\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002\u8fd9\u4e9b\u9519\u8bef\u53ef\u80fd\u5bfc\u81f4\u5229\u6da6\u8c03\u6574\u3001\u7a0e\u6536\u5f81\u7ba1\u98ce\u9669\u589e\u52a0\uff0c\u5e76\u635f\u5bb3\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u7684\u58f0\u8a89\u3002<\/p>\n<h3 data-start=\"617\" data-end=\"643\"><span class=\"ez-toc-section\" id=\"Cach_toi_uu_ho_so\"><\/span>\u5982\u4f55\u4f18\u5316\u4f60\u7684\u4e2a\u4eba\u8d44\u6599<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"644\" data-end=\"1043\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\uff0c\u4f01\u4e1a\u5e94\u5145\u5206\u6574\u5408\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c\u5185\u90e8\u63a7\u5236\u6846\u67b6 (IGF)\uff0c\u786e\u4fdd\u8bb0\u5f55\u900f\u660e\u4e14\u6613\u4e8e\u67e5\u9605\u3002\u63a7\u5236\u8bb0\u5f55\u8d28\u91cf\u5e76\u5728\u4ea4\u6613\u6216\u6cd5\u5f8b\u6cd5\u89c4\u53d1\u751f\u53d8\u5316\u65f6\u66f4\u65b0\u4fe1\u606f\u81f3\u5173\u91cd\u8981\u3002\u540c\u65f6\uff0c\u4f30\u503c\u65b9\u6cd5\u5fc5\u987b\u4e25\u683c\u9075\u5faa\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u4ee5\u8bc1\u660e\u516c\u5e73\u7684\u5e02\u573a\u4ef7\u503c\u5e76\u63d0\u9ad8\u7a0e\u52a1\u5408\u89c4\u6027\u3002<\/p>\n<h2 data-start=\"159\" data-end=\"202\"><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_va_chuan_muc_quoc_te\"><\/span><strong> \u6cd5\u5f8b\u6cd5\u89c4\u548c\u56fd\u9645\u6807\u51c6<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"204\" data-end=\"242\"><span class=\"ez-toc-section\" id=\"Luat_thue_Viet_Nam_ve_chuyen_gia\"><\/span><strong>\u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u7a0e\u6cd5<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"244\" data-end=\"488\">\u4e3a\u4e86\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u5e76\u964d\u4f4e\u88ab\u5f81\u6536\u7a0e\u6b3e\u7684\u98ce\u9669\uff0c\u4f01\u4e1a\u9700\u8981\u51c6\u5907\u5b8c\u6574\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u5e76\u9075\u5faa\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002\u8fd9\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u51c6\u786e\u8bc4\u4f30\u96c6\u56e2\u5185\u4f01\u4e1a\u4e4b\u95f4\u7684\u5173\u8054\u4ea4\u6613\u3002<\/p>\n<p data-start=\"490\" data-end=\"657\">\u4e3e\u4f8b\u8bf4\u660e\uff1a\u636e\u8d8a\u5357\u7a0e\u52a1\u603b\u5c402023\u5e74\u7684\u6570\u636e\uff0c\u8d8a\u5357\u7ea6\u670940%\u5916\u5546\u76f4\u63a5\u6295\u8d44\u516c\u53f8\u56e0\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u4e0d\u5b8c\u6574\u6216\u4e0d\u51c6\u786e\u800c\u8c03\u6574\u4e86\u5229\u6da6\u3002<\/p>\n<h3 data-start=\"739\" data-end=\"785\"><span class=\"ez-toc-section\" id=\"Quy_dinh_OECD_ve_loi_nhuan_lien_quoc_gia\"><\/span><strong>\u7ecf\u5408\u7ec4\u7ec7\u5173\u4e8e\u8de8\u5883\u5229\u6da6\u7684\u89c4\u5b9a<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"787\" data-end=\"1077\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/\">\u7ecf\u5408\u7ec4\u7ec7<\/a> \u6307\u5bfc\u4f01\u4e1a\u5efa\u7acb\u4e3b\u6587\u6863\u3001\u672c\u5730\u6587\u6863\u548c\u5185\u90e8\u63a7\u5236\u6846\u67b6\uff08IGF\uff09\uff0c\u63d0\u5347\u900f\u660e\u5ea6\uff0c\u7ba1\u63a7\u5168\u7403\u98ce\u9669\u3002\u540c\u6b65\u8fd0\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u5e2e\u52a9\u4f01\u4e1a\u89c4\u8303\u4f30\u503c\u65b9\u6cd5\uff0c\u786e\u4fdd\u8bb0\u5f55\u9f50\u5168\uff0c\u4ee5\u5907\u67e5\u9a8c\u3002<\/p>\n<h3 data-start=\"1173\" data-end=\"1213\"><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=\"1215\" data-end=\"1459\">\u5728\u5b9e\u9645\u51c6\u5907\u68c0\u67e5\u8bc1\u660e\u6587\u4ef6\u4e4b\u524d\uff0c\u6709\u5fc5\u8981\u4e86\u89e3\u8d8a\u5357\u7a0e\u6cd5\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u4e4b\u95f4\u7684\u5dee\u5f02\uff0c\u7279\u522b\u662f\u5728\u6587\u4ef6\u8981\u6c42\u3001\u9002\u7528\u8303\u56f4\u548c\u4f7f\u7528\u76ee\u7684\u65b9\u9762\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u91cd\u8981\u7684\u6807\u51c6\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=\"1562\" data-end=\"2039\">\n<caption>\u8d8a\u5357\u6cd5\u5f8b\u4e0eOECD\u6807\u51c6\u5728\u5173\u8054\u4ea4\u6613\u68c0\u67e5\u652f\u6301\u65b9\u9762\u7684\u5206\u6790<\/caption>\n<thead data-start=\"1562\" data-end=\"1613\">\n<tr style=\"height: 24px;\" data-start=\"1562\" data-end=\"1613\">\n<th style=\"height: 24px; text-align: center;\" data-start=\"1562\" data-end=\"1573\" data-col-size=\"sm\">\u6807\u51c6<\/th>\n<th style=\"height: 24px; text-align: center;\" data-start=\"1573\" data-end=\"1594\" data-col-size=\"md\">\u8d8a\u5357\u7a0e\u6cd5<\/th>\n<th style=\"height: 24px; text-align: center;\" data-start=\"1594\" data-end=\"1613\" data-col-size=\"md\">\u7ecf\u5408\u7ec4\u7ec7\u6307\u5357<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1663\" data-end=\"2039\">\n<tr style=\"height: 24px;\" data-start=\"1663\" data-end=\"1724\">\n<td style=\"height: 24px; text-align: center;\" data-start=\"1663\" data-end=\"1679\" data-col-size=\"sm\">\u7d22\u53d6\u4e2a\u4eba\u8d44\u6599<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1679\" data-end=\"1692\">\u672c\u5730\u6587\u4ef6<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1692\" data-end=\"1724\">\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u3001IGF<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" data-start=\"1725\" data-end=\"1837\">\n<td style=\"height: 24px; text-align: center;\" data-start=\"1725\" data-end=\"1743\" data-col-size=\"sm\">\u9002\u7528\u8303\u56f4<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1743\" data-end=\"1777\">\u8d8a\u5357\u5173\u8054\u4ea4\u6613<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1777\" data-end=\"1837\">\u8de8\u56fd\u4f01\u4e1a\u3001\u56fd\u9645\u516c\u53f8\u95f4\u4ea4\u6613<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" data-start=\"1838\" data-end=\"1911\">\n<td style=\"height: 24px; text-align: center;\" data-start=\"1838\" data-end=\"1860\" data-col-size=\"sm\">\u5b9a\u4ef7\u539f\u5219<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1860\" data-end=\"1885\">\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1885\" data-end=\"1911\">\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" data-start=\"1912\" data-end=\"2039\">\n<td style=\"height: 24px; text-align: center;\" data-start=\"1912\" data-end=\"1923\" data-col-size=\"sm\">\u76ee\u7684<\/td>\n<td style=\"height: 24px; text-align: center;\" data-start=\"1923\" data-end=\"1971\" data-col-size=\"md\">\u4f53\u73b0\u5e02\u573a\u4ef7\u503c\uff0c\u9075\u5b88\u6cd5\u5f8b<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1971\" data-end=\"2039\">\u652f\u6301\u5168\u7403\u98ce\u9669\u7ba1\u7406\u3001\u900f\u660e\u7684\u516c\u53f8\u95f4\u4ea4\u6613<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"2041\" data-end=\"2273\">\u4e0a\u8868\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e86\u89e3\u6cd5\u5f8b\u8981\u6c42\u548c\u56fd\u9645\u6807\u51c6\uff0c\u4ece\u800c\u51c6\u786e\u3001\u5b8c\u6574\u5730\u7f16\u5236\u4e3b\u4f53\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548cIGF\u6587\u4ef6\uff0c\u786e\u4fdd\u6709\u6548\u652f\u6301\u5173\u8054\u4ea4\u6613\u68c0\u67e5\u3002<\/p>\n<h2 data-start=\"124\" data-end=\"153\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><strong>\u7ed3\u8bba\u548c\u5efa\u8bae<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"155\" data-end=\"505\">\u652f\u6301\u5173\u8054\u4ea4\u6613\u68c0\u67e5\u662f\u5e2e\u52a9\u8de8\u56fd\u4f01\u4e1a\u6709\u6548\u7ba1\u7406\u7a0e\u52a1\u7684\u91cd\u8981\u4e00\u6b65\u3002\u51c6\u5907\u5b8c\u6574\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u5305\u62ec\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c\u5185\u90e8\u63a7\u5236\u6846\u67b6\u6587\u4ef6 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data-end=\"883\">\n<p data-start=\"783\" data-end=\"883\">\u5b9a\u671f\u8fdb\u884c\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u8bc4\u4f30\uff0c\u4ee5\u5e2e\u52a9\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u6cd5\u5f8b\u548c\u8d22\u52a1\u95ee\u9898\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"885\" data-end=\"1065\"><strong>\u5efa\u8bae\uff1a<\/strong> \u4f01\u4e1a\u53ef\u4ee5\u8054\u7cfb MAN \u83b7\u53d6\u6709\u5173\u5efa\u7acb\u6807\u51c6\u6587\u4ef6\u3001\u900f\u660e\u7684\u516c\u53f8\u95f4\u4ea4\u6613\u3001\u9075\u5b88\u6cd5\u5f8b\u548c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u6536\u98ce\u9669\u7684\u5efa\u8bae\u3002<\/p>\n<h3 data-start=\"1067\" data-end=\"1095\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><strong data-start=\"1067\" data-end=\"1093\">\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1096\" data-end=\"1217\">\n<li data-start=\"1096\" data-end=\"1160\">\n<p data-start=\"1098\" data-end=\"1160\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/p>\n<\/li>\n<li data-start=\"1161\" data-end=\"1191\">\n<p data-start=\"1163\" data-end=\"1191\">\u70ed\u7ebf\/Zalo\uff1a0903963163<\/p>\n<\/li>\n<li data-start=\"1192\" data-end=\"1217\">\n<p data-start=\"1194\" data-end=\"1217\">\u7535\u5b50\u90ae\u4ef6\uff1a <a class=\"decorated-link cursor-pointer\" rel=\"noopener\" data-start=\"1201\" data-end=\"1215\">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>H\u1ed7 tr\u1ee3 thanh tra giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 lu\u1eadt thu\u1ebf Vi\u1ec7t Nam v\u1ec1 chuy\u1ec3n gi\u00e1, \u0111\u1ed3ng th\u1eddi gi\u1ea3m r\u1ee7i ro b\u1ecb truy thu v\u00e0 n\u00e2ng cao minh b\u1ea1ch trong qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch li\u00ean c\u00f4ng ty. Theo T\u1ed5ng c\u1ee5c Thu\u1ebf 2023, kho\u1ea3ng 35\u201340% doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1763,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5,20,1],"tags":[],"class_list":["post-685","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu-chuyen-nghiep","category-dai-dien-thanh-tra","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/685","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=685"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/685\/revisions"}],"predecessor-version":[{"id":1771,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/685\/revisions\/1771"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/1763"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}