{"id":691,"date":"2025-05-27T20:56:06","date_gmt":"2025-05-28T03:56:06","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=691"},"modified":"2025-09-10T00:38:16","modified_gmt":"2025-09-10T07:38:16","slug":"co-cau-giao-dich-trong-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/co-cau-giao-dich-trong-giao-dich-lien-ket\/","title":{"rendered":"\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u4ea4\u6613\u7ed3\u6784\uff1a\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u8d8a\u5357\u7a0e\u6cd5\u76846\u79cd\u7b56\u7565"},"content":{"rendered":"<p data-start=\"105\" data-end=\"777\">\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u4ea4\u6613\u7ed3\u6784\u5bf9\u4e8e\u4f18\u5316\u4f01\u4e1a\u7a0e\u52a1\u3001\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u8d77\u7740\u5173\u952e\u4f5c\u7528\u3002\u6839\u636e\u62a5\u544a\uff0c <a href=\"https:\/\/www.gdt.gov.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">\u7a0e\u52a1\u603b\u5c40<\/a> 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class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-cau-giao-dich-trong-giao-dich-lien-ket\/#Sai_sot_pho_bien\" >\u5e38\u89c1\u9519\u8bef<\/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\/co-cau-giao-dich-trong-giao-dich-lien-ket\/#Cach_toi_uu_ho_so\" >\u5982\u4f55\u4f18\u5316\u4f60\u7684\u4e2a\u4eba\u8d44\u6599<\/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\/co-cau-giao-dich-trong-giao-dich-lien-ket\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-cau-giao-dich-trong-giao-dich-lien-ket\/#Luat_thue_Viet_Nam\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-cau-giao-dich-trong-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=\"115\" data-end=\"155\"><span class=\"ez-toc-section\" id=\"Khai_niem_co_cau_giao_dich_trong_GDLK\"><\/span>GDLK\u4e2d\u7684\u4ea4\u6613\u7ed3\u6784\u6982\u5ff5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"157\" data-end=\"183\"><span class=\"ez-toc-section\" id=\"Co_cau_giao_dich_la_gi\"><\/span>\u4ea4\u6613\u7ed3\u6784\u662f\u600e\u6837\u7684\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"185\" 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data-end=\"1500\">\u4e3e\u4f8b\u8bf4\u660e\uff1a\u4e00\u5bb6\u8de8\u56fd\u516c\u53f8\u7531\u4e8e\u8bb0\u5f55\u8be6\u7ec6\u3001\u4ea4\u6613\u7ed3\u6784\u5408\u7406\uff0c\u907f\u514d\u4e86\u88ab\u6536\u53d6100\u4e07\u7f8e\u5143\u7684\u6b20\u6b3e\uff0c\u5e76\u8bc1\u660e\u4e86\u5e94\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u4f30\u503c\u65b9\u6cd5\u662f\u5408\u7406\u7684\u3002<\/p>\n<h2 data-start=\"118\" data-end=\"164\"><span class=\"ez-toc-section\" id=\"Noi_dung_ho_so_can_chuan_bi_cho_toi_uu_thue\"><\/span>\u7a0e\u52a1\u4f18\u5316\u6240\u9700\u51c6\u5907\u7684\u6587\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1798\" aria-describedby=\"caption-attachment-1798\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1798\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-chuyen-gia-dua-tren-co-cau-giao-dich-trong-giao-dich-lien-ket.jpg\" alt=\"Hu\u031bo\u031b\u0301ng da\u0302\u0303n la\u0323\u0302p ho\u0302\u0300 so\u031b chuye\u0302\u0309n gia\u0301 du\u031b\u0323a tre\u0302n co\u031b ca\u0302\u0301u giao di\u0323ch trong giao di\u0323ch lie\u0302n ke\u0302\u0301t\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-chuyen-gia-dua-tren-co-cau-giao-dich-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-chuyen-gia-dua-tren-co-cau-giao-dich-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-chuyen-gia-dua-tren-co-cau-giao-dich-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-chuyen-gia-dua-tren-co-cau-giao-dich-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-chuyen-gia-dua-tren-co-cau-giao-dich-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1798\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u4e2d\u57fa\u4e8e\u4ea4\u6613\u7ed3\u6784\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7f16\u5236\u8bf4\u660e<\/figcaption><\/figure>\n<h3 data-start=\"166\" data-end=\"207\"><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=\"209\" data-end=\"359\">\u8981\u901a\u8fc7\u4ea4\u6613\u7ed3\u6784\u4f18\u5316\u4f01\u4e1a\u7a0e\u52a1\uff0c\u51c6\u5907\u5b8c\u6574\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u81f3\u5173\u91cd\u8981\u3002\u91cd\u8981\u6587\u4ef6\u5305\u62ec\uff1a<\/p>\n<ul data-start=\"361\" data-end=\"1055\">\n<li data-start=\"361\" data-end=\"531\">\n<p data-start=\"363\" data-end=\"531\"><a class=\"decorated-link\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\" target=\"_new\" rel=\"noopener\" data-start=\"365\" data-end=\"442\">\u4e3b\u6587\u4ef6<\/a>\uff1a\u7efc\u5408\u4f01\u4e1a\u6218\u7565\u3001\u5229\u6da6\u5206\u914d\u548c\u5168\u7403\u8054\u76df\u4ea4\u6613\u3002<\/p>\n<\/li>\n<li data-start=\"532\" data-end=\"703\">\n<p data-start=\"534\" data-end=\"703\"><a class=\"decorated-link\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-local-file\/\" target=\"_new\" rel=\"noopener\" data-start=\"536\" data-end=\"611\">\u672c\u5730\u6587\u4ef6<\/a>\uff1a\u56fd\u5185\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\uff0c\u6709\u52a9\u4e8e\u900f\u660e\u5316\u5e76\u9075\u5b88\u8d8a\u5357\u7a0e\u6cd5\u3002<\/p>\n<\/li>\n<li data-start=\"704\" data-end=\"821\">\n<p data-start=\"706\" data-end=\"821\">IGF\uff08\u516c\u53f8\u95f4\u5168\u7403\u6587\u4ef6\uff09\uff1a\u96c6\u56e2\u5185\u516c\u53f8\u4e4b\u95f4\u8de8\u5883\u4ea4\u6613\u7684\u6458\u8981\u3002<\/p>\n<\/li>\n<li data-start=\"822\" data-end=\"937\">\n<p data-start=\"824\" data-end=\"937\">\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff1a\u8bc1\u660e\u5b9a\u4ef7\u65b9\u6cd5\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/p>\n<\/li>\n<li data-start=\"938\" data-end=\"1055\">\n<p data-start=\"940\" data-end=\"1055\">\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\uff08GDLK 01\uff09\uff1a\u8bb0\u5f55\u4ea4\u6613\u6e05\u5355\u3001\u4ef7\u503c\u53ca\u8be6\u7ec6\u4f30\u4ef7\u65b9\u6cd5\u3002<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1168\" data-end=\"1225\"><span class=\"ez-toc-section\" id=\"Thong_tin_doanh_nghiep_va_chien_luoc_co_cau_giao_dich\"><\/span>\u5546\u4e1a\u4fe1\u606f\u548c\u4ea4\u6613\u7ed3\u6784\u7b56\u7565<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1227\" data-end=\"1342\">\u4f01\u4e1a\u9700\u8981\u51c6\u5907\u6982\u89c8\u4fe1\u606f\u548c\u4ea4\u6613\u7ed3\u6784\u7b56\u7565\uff0c\u4ee5\u786e\u4fdd\u5408\u7406\u6027\u548c\u900f\u660e\u5ea6\uff1a<\/p>\n<ul data-start=\"1344\" data-end=\"1752\">\n<li data-start=\"1344\" data-end=\"1480\">\n<p data-start=\"1346\" data-end=\"1480\">\u516c\u53f8\u7ed3\u6784\u3001\u6240\u6709\u6743\u7ed3\u6784\u548c\u5b50\u516c\u53f8\uff1a\u5305\u62ec\u56fd\u5185\u5916\u5206\u652f\u673a\u6784\uff0c\u4e3a\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u63d0\u4f9b\u4f9d\u636e\u3002<\/p>\n<\/li>\n<li data-start=\"1481\" data-end=\"1599\">\n<p data-start=\"1483\" data-end=\"1599\">\u4ea4\u6613\u7ed3\u6784\u7b56\u7565\u548c\u5b9a\u4ef7\u65b9\u6cd5\uff1a\u786e\u4fdd\u4ea4\u6613\u4ee5\u6b63\u786e\u7684\u5e02\u573a\u4ef7\u683c\u6267\u884c\u3002<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1840\" data-end=\"1878\"><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=\"1880\" data-end=\"1964\">\u96c6\u56e2\u5185\u90e8\u7684\u8de8\u5883\u4ea4\u6613\u9700\u8981\u5b8c\u6574\u3001\u8be6\u7ec6\u5730\u8bb0\u5f55\uff1a<\/p>\n<ul data-start=\"1966\" data-end=\"2178\">\n<li data-start=\"1966\" data-end=\"2094\">\n<p data-start=\"1968\" data-end=\"2094\">\u6bcd\u516c\u53f8\u4e0e\u5176\u5b50\u516c\u53f8\u6216\u5916\u56fd\u5206\u652f\u673a\u6784\u4e4b\u95f4\u7684\u8d27\u7269\u3001\u670d\u52a1\u4ea4\u6613\u548c\u8d44\u4ea7\u8f6c\u79fb\u6e05\u5355\u3002<\/p>\n<\/li>\n<li data-start=\"2095\" data-end=\"2178\">\n<p data-start=\"2097\" data-end=\"2178\">\u8fd0\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u6765\u8bc1\u660e\u5e02\u573a\u4ef7\u683c\u662f\u6b63\u786e\u3001\u5408\u7406\u7684\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2180\" data-end=\"2326\">\u5168\u9762\u7684\u8bb0\u5f55\u7ba1\u7406\u4f7f\u4f01\u4e1a\u80fd\u591f\u8f7b\u677e\u5730\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u4f30\u503c\u65b9\u6cd5\u5e76\u786e\u4fdd\u8de8\u5883\u4ea4\u6613\u7684\u900f\u660e\u5ea6\u3002<\/p>\n<h2 data-start=\"91\" data-end=\"141\"><span class=\"ez-toc-section\" id=\"Quy_trinh_toi_uu_thue_dua_tren_co_cau_giao_dich\"><\/span>\u57fa\u4e8e\u4ea4\u6613\u7ed3\u6784\u7684\u7a0e\u52a1\u4f18\u5316\u6d41\u7a0b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"143\" data-end=\"171\"><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=\"173\" data-end=\"596\">\u5728\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u68c0\u67e5\u4e4b\u524d\uff0c\u8ba4\u771f\u51c6\u5907\u76f8\u5173\u6587\u4ef6\u662f\u964d\u4f4e\u98ce\u9669\u7684\u91cd\u8981\u56e0\u7d20\u3002\u4f01\u4e1a\u9700\u8981\u4ed4\u7ec6\u68c0\u67e5\u6240\u6709\u6587\u4ef6\uff0c\u8bc4\u4f30\u91cd\u5927\u4ea4\u6613\u7684\u98ce\u9669\uff0c\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u5f97\u5230\u6709\u6548\u7ba1\u7406\u548c\u900f\u660e\u5316\u3002\u5236\u5b9a\u6240\u9700\u6587\u4ef6\u6e05\u5355\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u5c55\u793a\u5173\u8054\u4ea4\u6613\u7684\u4ea4\u6613\u7ed3\u6784\uff0c\u907f\u514d\u6587\u4ef6\u7f3a\u5931\u3002<\/p>\n<figure id=\"attachment_1799\" aria-describedby=\"caption-attachment-1799\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1799\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-kiem-soat-va-toi-uu-hoa-ho-so-giao-dich-lien-ket-de-giam-rui-ro-truy-thu-thue-1.jpg\" alt=\"Quy tri\u0300nh kie\u0302\u0309m soa\u0301t va\u0300 to\u0302\u0301i u\u031bu ho\u0301a ho\u0302\u0300 so\u031b giao di\u0323ch lie\u0302n ke\u0302\u0301t \u0111e\u0302\u0309 gia\u0309m ru\u0309i ro truy thu thue\u0302\u0301\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-kiem-soat-va-toi-uu-hoa-ho-so-giao-dich-lien-ket-de-giam-rui-ro-truy-thu-thue-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-kiem-soat-va-toi-uu-hoa-ho-so-giao-dich-lien-ket-de-giam-rui-ro-truy-thu-thue-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-kiem-soat-va-toi-uu-hoa-ho-so-giao-dich-lien-ket-de-giam-rui-ro-truy-thu-thue-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-kiem-soat-va-toi-uu-hoa-ho-so-giao-dich-lien-ket-de-giam-rui-ro-truy-thu-thue-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-kiem-soat-va-toi-uu-hoa-ho-so-giao-dich-lien-ket-de-giam-rui-ro-truy-thu-thue-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1799\" class=\"wp-caption-text\">\u7ba1\u63a7\u548c\u4f18\u5316\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\uff0c\u964d\u4f4e\u7a0e\u6536\u98ce\u9669<\/figcaption><\/figure>\n<p data-start=\"598\" data-end=\"910\">\u5ba1\u67e5\u4ea4\u6613\u5185\u90e8\u63a7\u5236\u5236\u5ea6\uff0c\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u4fe1\u606f\u4ece\u5408\u540c\u3001\u53d1\u7968\u5230\u5b9a\u4ef7\u65b9\u5f0f\u7b49\u5747\u5b8c\u6574\u8bb0\u5f55\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u786e\u4fdd\u68c0\u67e5\u524d\u7684\u8bb0\u5f55\u5b8c\u6574\uff0c\u4e5f\u4e3a\u540e\u7eed\u7684\u89e3\u91ca\u6d41\u7a0b\u5960\u5b9a\u575a\u5b9e\u7684\u57fa\u7840\u3002<\/p>\n<p data-start=\"912\" data-end=\"1038\"><a class=\"decorated-link\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-thanh-tra-giao-dich-lien-ket\/\" rel=\"noopener\" data-start=\"912\" data-end=\"952\">\u5173\u8054\u4ea4\u6613\u68c0\u67e5\u652f\u6301<\/a> \u662f\u5e2e\u52a9\u4f01\u4e1a\u6709\u6548\u5ba1\u67e5\u548c\u5b8c\u6210\u6587\u4ef6\u7684\u6709\u7528\u5de5\u5177\u3002<\/p>\n<h3 data-start=\"1040\" data-end=\"1069\"><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=\"1071\" data-end=\"1373\">\u4f01\u4e1a\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u9700\u8981\u8be6\u7ec6\u9610\u8ff0\u5173\u8054\u4ea4\u6613\uff0c\u5e76\u89e3\u91ca\u5176\u91c7\u7528\u7684\u4ea4\u6613\u7ed3\u6784\u7b56\u7565\uff0c\u4ee5\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u7684\u539f\u56e0\u548c\u4f9d\u636e\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4e0d\u5408\u7406\u7684\u7eb3\u7a0e\u8c03\u6574\u3002<\/p>\n<p data-start=\"1375\" data-end=\"1688\">\u5bf9\u4e8e\u4f30\u503c\u65b9\u6cd5\uff0c\u4f01\u4e1a\u9700\u8981\u8be6\u7ec6\u8bf4\u660e\uff0c\u5e76\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u53ca\u65f6\u66f4\u65b0\u8bb0\u5f55\u3002\u8fd9\u6709\u52a9\u4e8e <strong data-start=\"1524\" data-end=\"1559\">\u89e3\u91ca\u4f30\u503c\u65b9\u6cd5<\/strong> 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data-end=\"2199\">\u4f18\u5316\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u4fdd\u62a4\u5e76\u6839\u636e\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42\u66f4\u65b0\u8bb0\u5f55\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4fdd\u6301\u900f\u660e\u5ea6\u5e76\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u540c\u65f6\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u540e\u7eed\u671f\u95f4\u989d\u5916\u7a0e\u52a1\u5904\u7406\u7684\u98ce\u9669\u3002<\/p>\n<h2 data-start=\"205\" data-end=\"234\"><span class=\"ez-toc-section\" id=\"Rui_ro_thuong_gap_va_luu_y\"><\/span>\u5e38\u89c1\u98ce\u9669\u53ca\u9884\u9632\u63aa\u65bd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"236\" data-end=\"256\"><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=\"258\" data-end=\"454\">\u5728\u5173\u8054\u4ea4\u6613\u7684\u4ea4\u6613\u7ed3\u6784\u7ba1\u7406\u8fc7\u7a0b\u4e2d\uff0c\u4e00\u4e9b\u5e38\u89c1\u7684\u9519\u8bef\u4f1a\u589e\u52a0\u7a0e\u52a1\u98ce\u9669\uff0c\u5f71\u54cd\u63a7\u5236\u6548\u679c\u3002\u5e38\u89c1\u95ee\u9898\u5305\u62ec\uff1a<\/p>\n<ul data-start=\"456\" data-end=\"790\">\n<li data-start=\"456\" data-end=\"553\">\n<p data-start=\"458\" data-end=\"553\">\u7f3a\u4e4f\u6709\u5173\u96c6\u56e2\u7ed3\u6784\u7684\u4fe1\u606f\u4f7f\u5f97\u7a0e\u52a1\u673a\u5173\u96be\u4ee5\u8bc4\u4f30\u6574\u4e2a\u4ea4\u6613\u3002<\/p>\n<\/li>\n<li data-start=\"554\" data-end=\"663\">\n<p data-start=\"556\" data-end=\"663\">\u4ea4\u6613\u660e\u7ec6\u4e0d\u5b8c\u6574\uff0c\u7f3a\u5c11\u76f8\u5173\u4ea4\u6613\u7684\u5408\u540c\u3001\u53d1\u7968\u6216\u8bc1\u660e\u6587\u4ef6\u3002<\/p>\n<\/li>\n<li data-start=\"664\" data-end=\"790\">\n<p data-start=\"666\" data-end=\"790\">\u6240\u91c7\u7528\u7684\u4f30\u4ef7\u65b9\u6cd5\u4e0d\u89c4\u8303\uff0c\u6ca1\u6709\u4f53\u73b0\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u5b58\u5728\u7eb3\u7a0e\u8c03\u6574\u7684\u53ef\u80fd\u6027\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"792\" data-end=\"1008\">\u8fd9\u4e9b\u9519\u8bef\u8868\u660e\u4e86\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u548c\u7ef4\u6301\u4ea4\u6613\u5185\u90e8\u63a7\u5236\u7684\u91cd\u8981\u6027\uff0c\u7279\u522b\u662f\u5411\u7a0e\u52a1\u673a\u5173\u5c55\u793a\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u4ea4\u6613\u7ed3\u6784\u3002<\/p>\n<h3 data-start=\"1010\" data-end=\"1031\"><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=\"1033\" data-end=\"1129\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\u5e76\u4fdd\u62a4\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\uff0c\u4f01\u4e1a\u5e94\u91c7\u53d6\u4ee5\u4e0b\u6700\u4f73\u63aa\u65bd\uff1a<\/p>\n<ul data-start=\"1131\" data-end=\"1501\">\n<li data-start=\"1131\" data-end=\"1265\">\n<p data-start=\"1133\" data-end=\"1265\">\u7ed3\u5408\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c\u516c\u53f8\u95f4\u5168\u5c40\u6587\u4ef6\uff08IGF\uff09\uff0c\u786e\u4fdd\u516c\u53f8\u95f4\u4ea4\u6613\u8bb0\u5f55\u5b8c\u6574\u900f\u660e\u3002<\/p>\n<\/li>\n<li data-start=\"1266\" data-end=\"1369\">\n<p data-start=\"1268\" data-end=\"1369\">\u6301\u7eed\u63a7\u5236\u8bb0\u5f55\u7684\u8d28\u91cf\uff0c\u5e76\u5728\u4ea4\u6613\u6216\u6cd5\u5f8b\u6cd5\u89c4\u53d1\u751f\u53d8\u5316\u65f6\u8fdb\u884c\u66f4\u65b0\u3002<\/p>\n<\/li>\n<li data-start=\"1370\" data-end=\"1501\">\n<p data-start=\"1372\" data-end=\"1501\">\u8fd0\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u8bc1\u660e\u8f6c\u8ba9\u5b9a\u4ef7\u4e0e\u5e02\u573a\u4e00\u81f4\uff0c\u540c\u65f6\u5f3a\u5316\u4ea4\u6613\u7ed3\u6784\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1503\" data-end=\"1753\">\u8fd9\u4e9b\u63aa\u65bd\u6709\u5229\u4e8e\u5b8c\u5584\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u7684\u4fdd\u62a4\uff0c\u5e76\u6309\u7167\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42\u66f4\u65b0\u8bb0\u5f55\uff0c\u540c\u65f6\u4f53\u73b0\u5173\u8054\u4ea4\u6613\u4e2d\u4ea4\u6613\u7ed3\u6784\u7684\u900f\u660e\u5ea6\u548c\u5408\u7406\u6027\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u4f01\u4e1a\u7684\u7a0e\u52a1\u98ce\u9669\u3002<\/p>\n<h2 data-start=\"191\" data-end=\"231\"><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=\"233\" data-end=\"255\"><span class=\"ez-toc-section\" id=\"Luat_thue_Viet_Nam\"><\/span>\u8d8a\u5357\u7a0e\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"257\" data-end=\"537\">\u8d8a\u5357\u7a0e\u6cd5\u8981\u6c42\u4f01\u4e1a\u51c6\u5907\u5b8c\u6574\u900f\u660e\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u5c24\u5176\u662f\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u3002\u9075\u5b88\u8fd9\u4e9b\u89c4\u5b9a\u4e0d\u4ec5\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u8c03\u6574\u7684\u98ce\u9669\uff0c\u4e5f\u8868\u660e\u4f01\u4e1a\u8ba4\u771f\u9075\u5b88\u8d8a\u5357\u7a0e\u6cd5\u3002<\/p>\n<p data-start=\"539\" data-end=\"836\">\u7edf\u8ba1\u6570\u636e\u663e\u793a\uff0c\u7ea6\u6709401\u5bb6TP3T\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u56e0\u8bb0\u5f55\u4e0d\u5b8c\u6574\u3001\u7f3a\u5c11\u5408\u540c\u3001\u53d1\u7968\u6216\u5b9a\u4ef7\u65b9\u6cd5\u4e0d\u5f53\u7b49\u539f\u56e0\u88ab\u8c03\u6574\u5229\u6da6\u3002\u8fd9\u51f8\u663e\u4e86\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5efa\u7acb\u900f\u660e\u4e14\u8bb0\u5f55\u5b8c\u5584\u7684\u4ea4\u6613\u7ed3\u6784\u7684\u91cd\u8981\u6027\u3002<\/p>\n<h3 data-start=\"838\" data-end=\"856\"><span class=\"ez-toc-section\" id=\"Chuan_muc_OECD\"><\/span>\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"858\" data-end=\"1142\">\u7ecf\u5408\u7ec4\u7ec7\u8f6c\u8ba9\u5b9a\u4ef7\u6807\u51c6\u5c31\u4e3b\u4f53\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548c\u516c\u53f8\u95f4\u5168\u7403\u6587\u4ef6\uff08IGF\uff09\u7684\u7f16\u5236\u63d0\u4f9b\u4e86\u8be6\u7ec6\u7684\u6307\u5bfc\u3002\u516c\u5e73\u4ea4\u6613\u539f\u5219\u7684\u5168\u7403\u5e94\u7528\u6709\u52a9\u4e8e\u4f01\u4e1a\u786e\u4fdd\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u4ea4\u6613\u4ef7\u683c\u4e0e\u56fd\u9645\u5e02\u573a\u4fdd\u6301\u4e00\u81f4\u3002<\/p>\n<p data-start=\"1144\" data-end=\"1477\">\u9075\u5b88\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u7684\u5173\u8054\u4ea4\u6613\u51c6\u5219\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f18\u5316\u6587\u4ef6\u7f16\u5236\uff0c\u8fd8\u80fd\u589e\u5f3a\u8f6c\u8ba9\u5b9a\u4ef7\u4fdd\u62a4\uff0c\u5c24\u5176\u662f\u8de8\u5883\u4ea4\u6613\u3002\u5c06\u7ecf\u5408\u7ec4\u7ec7\u51c6\u5219\u4e0e\u8d8a\u5357\u7a0e\u6cd5\u76f8\u7ed3\u5408\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u4fdd\u6301\u4ea4\u6613\u7ed3\u6784\u7684\u900f\u660e\u5ea6\u3002<\/p>\n<h3 data-start=\"1479\" data-end=\"1517\"><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<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: 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data-col-size=\"md\">\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u4f53\u6587\u4ef6\uff08\u9488\u5bf9\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u6216\u91cd\u5927\u5173\u8054\u4ea4\u6613\uff09<\/td>\n<td data-start=\"1718\" data-end=\"1777\" data-col-size=\"md\">\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u3001\u516c\u53f8\u95f4\u5168\u5c40\u6587\u4ef6 (IGF)<\/td>\n<\/tr>\n<tr data-start=\"1778\" data-end=\"1952\">\n<td data-start=\"1778\" data-end=\"1796\" data-col-size=\"sm\">\u9002\u7528\u8303\u56f4<\/td>\n<td data-start=\"1796\" data-end=\"1873\" data-col-size=\"md\">\u6709\u56fd\u5185\u548c\u8de8\u5883\u5173\u8054\u4ea4\u6613\u7684\u8d8a\u5357\u4f01\u4e1a<\/td>\n<td data-start=\"1873\" data-end=\"1952\" data-col-size=\"md\">\u5168\u7403\u6027\uff0c\u4e13\u6ce8\u4e8e\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u8de8\u5883\u4ea4\u6613<\/td>\n<\/tr>\n<tr data-start=\"1953\" data-end=\"2086\">\n<td data-start=\"1953\" data-end=\"1975\" data-col-size=\"sm\">\u5b9a\u4ef7\u539f\u5219<\/td>\n<td data-start=\"1975\" data-end=\"2021\" data-col-size=\"md\">\u8d8a\u5357\u9002\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/td>\n<td data-start=\"2021\" data-end=\"2086\" data-col-size=\"md\">\u5168\u7403\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff0c\u7ecf\u5408\u7ec4\u7ec7\u7684\u8be6\u7ec6\u6307\u5bfc<\/td>\n<\/tr>\n<tr data-start=\"2087\" data-end=\"2248\">\n<td data-start=\"2087\" data-end=\"2098\" data-col-size=\"sm\">\u76ee\u7684<\/td>\n<td data-start=\"2098\" data-end=\"2162\" data-col-size=\"md\">\u786e\u4fdd\u900f\u660e\u5ea6\uff0c\u907f\u514d\u975e\u6cd5\u5229\u6da6\u8f6c\u79fb<\/td>\n<td data-start=\"2162\" data-end=\"2248\" data-col-size=\"md\">\u8de8\u5883\u4ea4\u6613\u900f\u660e\u5ea6\u3001\u5546\u4e1a\u5229\u76ca\u548c\u7a0e\u52a1\u673a\u5173\u7684\u4fdd\u62a4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"2250\" 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data-end=\"428\">\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u4ea4\u6613\u7ed3\u6784\u5728\u7a0e\u52a1\u4f18\u5316\u548c\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u4e2d\u8d77\u7740\u5173\u952e\u4f5c\u7528\u3002\u900f\u660e\u7684\u4ea4\u6613\u7ed3\u6784\u6709\u52a9\u4e8e\u4f01\u4e1a\u8bba\u8bc1\u5173\u8054\u4ea4\u6613\u7684\u5408\u7406\u6027\uff0c\u540c\u65f6\u652f\u6301\u7a0e\u52a1\u6210\u672c\u63a7\u5236\uff0c\u964d\u4f4e\u5229\u6da6\u8c03\u6574\u7684\u53ef\u80fd\u6027\u3002<\/p>\n<p data-start=\"430\" data-end=\"725\">\u9075\u5b88\u8d8a\u5357\u7a0e\u6cd5\u548cOECD\u6807\u51c6\u662f\u5efa\u7acb\u5b8c\u6574\u3001\u51c6\u786e\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6863\u6848\u7684\u91cd\u8981\u57fa\u7840\u3002\u4f01\u4e1a\u5e94\u7ed3\u5408\u4e3b\u6863\u6848\u3001\u672c\u5730\u6863\u6848\u548c\u516c\u53f8\u95f4\u5168\u7403\u6863\u6848\uff08IGF\uff09\u7684\u5efa\u7acb\uff0c\u5b9a\u671f\u66f4\u65b0\u6863\u6848\uff0c\u4ee5\u51c6\u786e\u53cd\u6620\u5b9e\u9645\u4ea4\u6613\u60c5\u51b5\u3002<\/p>\n<p data-start=\"727\" data-end=\"942\">\u6b64\u5916\uff0c\u4fdd\u6301\u4e25\u683c\u7684\u5185\u90e8\u4ea4\u6613\u63a7\u5236\u5e76\u91c7\u53d6\u63aa\u65bd\u4f18\u5316\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u6536\u98ce\u9669\u5e76\u786e\u4fdd\u6cd5\u5f8b\u5408\u89c4\u3002<\/p>\n<h3 data-start=\"944\" data-end=\"1079\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><strong>\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=\"1080\" data-end=\"1217\">\n<li data-start=\"1080\" data-end=\"1144\">\n<p data-start=\"1082\" data-end=\"1144\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/p>\n<\/li>\n<li data-start=\"1145\" data-end=\"1191\">\n<p data-start=\"1147\" data-end=\"1191\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/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;\" data-start=\"4902\" data-end=\"5065\"><strong>MAN \u7f16\u8f91\u59d4\u5458\u4f1a \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u01a1 c\u1ea5u giao d\u1ecbch trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c t\u1ed1i \u01b0u thu\u1ebf doanh nghi\u1ec7p v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf. Theo b\u00e1o c\u00e1o c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf 2023, kho\u1ea3ng 40% doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn do c\u01a1 c\u1ea5u giao d\u1ecbch v\u00e0 h\u1ed3 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1797,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5,1,21],"tags":[],"class_list":["post-691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu-chuyen-nghiep","category-blog","category-toi-uu-hoa-thue-gdlk"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/691","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=691"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/691\/revisions"}],"predecessor-version":[{"id":1800,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/691\/revisions\/1800"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/1797"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}