{"id":693,"date":"2025-05-27T20:56:18","date_gmt":"2025-05-28T03:56:18","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=693"},"modified":"2025-10-07T21:09:29","modified_gmt":"2025-10-08T04:09:29","slug":"chien-luoc-dinh-gia-trong-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/chien-luoc-dinh-gia-trong-giao-dich-lien-ket\/","title":{"rendered":"\u5173\u8054\u4ea4\u6613\u4e2d\u4ea4\u6613\u7ed3\u6784\u76845\u5927\u4f18\u52bf\uff0c\u4f18\u5316\u4f01\u4e1a\u7a0e\u52a1"},"content":{"rendered":"<p data-start=\"251\" data-end=\"269\">\u5173\u8054\u4ea4\u6613\u7684\u4ea4\u6613\u7ed3\u6784\u662f\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u7a0e\u52a1\u3001\u6709\u6548\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u7684\u5173\u952e\u56e0\u7d20\u3002\u6839\u636e\u5206\u6790\u62a5\u544a\uff0c <a href=\"https:\/\/vietnamnews.vn\/economy\/1692486\/new-policy-proposed-to-prevent-transfer-pricing-tax-evasion-of-fdi-enterprises.html?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\">\u8d8a\u5357\u65b0\u95fb\uff0c<\/a> \u622a\u81f32023\u5e7412\u670831\u65e5\uff0c\u5728\u8d8a\u535728918\u5bb6\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u4e2d\uff0c\u670916292\u5bb6\u4f01\u4e1a\u51fa\u73b0\u4e8f\u635f\uff0c\u5360\u8d8a\u5357\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u603b\u6570\u768456%\u3002<\/p>\n<p data-start=\"251\" 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class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chien-luoc-dinh-gia-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\/chien-luoc-dinh-gia-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\/chien-luoc-dinh-gia-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\/chien-luoc-dinh-gia-trong-giao-dich-lien-ket\/#Luat_thue_Viet_Nam\" >\u8d8a\u5357\u7a0e\u6cd5<\/a><\/li><li 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\/chien-luoc-dinh-gia-trong-giao-dich-lien-ket\/#Chuan_muc_OECD\" >\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6<\/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\/chien-luoc-dinh-gia-trong-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\/chien-luoc-dinh-gia-trong-giao-dich-lien-ket\/#Ket_luan_va_khuyen_nghi\" >\u7ed3\u8bba\u548c\u5efa\u8bae<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"207\" data-end=\"261\"><span class=\"ez-toc-section\" id=\"Khai_niem_co_cau_giao_dich_trong_giao_dich_lien_ket\"><\/span>\u5173\u8054\u4ea4\u6613\u4e2d\u4ea4\u6613\u7ed3\u6784\u7684\u6982\u5ff5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"263\" data-end=\"289\"><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=\"291\" data-end=\"651\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ea4\u6613\u7ed3\u6784\u662f\u6307\u4f01\u4e1a\u5728\u540c\u4e00\u96c6\u56e2\u5185\u5b89\u6392\u6bcd\u516c\u53f8\u3001\u5206\u516c\u53f8\u548c\u5b50\u516c\u53f8\u4e4b\u95f4\u4ea4\u6613\u7684\u65b9\u5f0f\u3002\u8be5\u7ed3\u6784\u7684\u4e3b\u8981\u76ee\u7684\u662f\u786e\u4fdd\u5185\u90e8\u4ea4\u6613\u8bb0\u5f55\u900f\u660e\u3001\u6613\u4e8e\u63a7\u5236\uff0c\u5e76\u8bc1\u660e\u5176\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/p>\n<p data-start=\"653\" data-end=\"701\">\u5408\u7406\u7684\u4ea4\u6613\u7ed3\u6784\u6709\u52a9\u4e8e\u4f01\u4e1a\uff1a<\/p>\n<ul data-start=\"702\" data-end=\"934\">\n<li data-start=\"702\" data-end=\"774\">\n<p data-start=\"704\" data-end=\"774\">\u786e\u5b9a\u5bf9\u5229\u6da6\u6709\u91cd\u5927\u5f71\u54cd\u7684\u91cd\u5927\u4ea4\u6613\u3002<\/p>\n<\/li>\n<li data-start=\"775\" data-end=\"841\">\n<p data-start=\"777\" 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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_1804\" aria-describedby=\"caption-attachment-1804\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1804\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-co-cau-giao-dich-trong-giao-dich-lien-ket-cho-doanh-nghiep.jpg\" alt=\"Hu\u031bo\u031b\u0301ng da\u0302\u0303n la\u0323\u0302p ho\u0302\u0300 so\u031b co\u031b ca\u0302\u0301u giao di\u0323ch trong giao di\u0323ch lie\u0302n ke\u0302\u0301t cho doanh nghie\u0323\u0302p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-co-cau-giao-dich-trong-giao-dich-lien-ket-cho-doanh-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-co-cau-giao-dich-trong-giao-dich-lien-ket-cho-doanh-nghiep-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-co-cau-giao-dich-trong-giao-dich-lien-ket-cho-doanh-nghiep-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-co-cau-giao-dich-trong-giao-dich-lien-ket-cho-doanh-nghiep-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-co-cau-giao-dich-trong-giao-dich-lien-ket-cho-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1804\" class=\"wp-caption-text\">\u4f01\u4e1a\u5173\u8054\u4ea4\u6613\u4ea4\u6613\u7ed3\u6784\u8bb0\u5f55\u7f16\u5236\u8bf4\u660e<\/figcaption><\/figure>\n<h3 data-start=\"219\" data-end=\"260\"><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=\"262\" data-end=\"441\">\u5728\u5173\u8054\u4ea4\u6613\u4e2d\uff0c\u4e3a\u4e86\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\u6240\u9700\u6587\u4ef6\u5305\u62ec\uff1a<\/p>\n<ul data-start=\"443\" data-end=\"1057\">\n<li data-start=\"443\" data-end=\"589\">\n<p data-start=\"445\" data-end=\"589\">\u4e3b\u6587\u4ef6\uff1a\u7efc\u5408\u4f01\u4e1a\u6218\u7565\u3001\u5229\u6da6\u5206\u914d\u3001\u5168\u7403\u5173\u8054\u4ea4\u6613\u7b49\uff0c\u53cd\u6620\u4f01\u4e1a\u5185\u90e8\u4ea4\u6613\u7ed3\u6784\u3002<\/p>\n<\/li>\n<li data-start=\"590\" data-end=\"700\">\n<p data-start=\"592\" data-end=\"700\">\u672c\u5730\u6587\u4ef6\uff1a\u56fd\u5185\u5173\u8054\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\uff0c\u6709\u52a9\u4e8e\u63d0\u9ad8\u900f\u660e\u5ea6\u5e76\u9075\u5b88\u8d8a\u5357\u7a0e\u6cd5\u3002<\/p>\n<\/li>\n<li data-start=\"701\" data-end=\"893\">\n<p data-start=\"703\" data-end=\"893\">IGF\uff08Intercompany Global File\uff09\uff1a\u96c6\u56e2\u5185\u516c\u53f8\u4e4b\u95f4\u8de8\u5883\u4ea4\u6613\u7684\u8bb0\u5f55\uff0c\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u4ea4\u6613\u7ed3\u6784\u88ab\u51c6\u786e\u8bb0\u5f55\u3002<\/p>\n<\/li>\n<li data-start=\"894\" data-end=\"1057\">\n<p data-start=\"896\" data-end=\"1057\">\u8f6c\u8ba9\u5b9a\u4ef7\u6863\u6848\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u9644\u5f55\uff08GDLK 01\uff09\uff1a\u8bc1\u660e\u4f30\u503c\u65b9\u6cd5\u6b63\u786e\u5e94\u7528\u4e86\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1214\" data-end=\"1271\"><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=\"1273\" data-end=\"1452\">\u9664\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u5916\uff0c\u4f01\u4e1a\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u8fd8\u9700\u8981\u51c6\u5907\u4ea4\u6613\u6982\u89c8\u4fe1\u606f\u53ca\u4ea4\u6613\u7ed3\u6784\u7b56\u7565\uff0c\u4ee5\u786e\u4fdd\u4ea4\u6613\u7684\u6b63\u5e38\u8fdb\u884c\uff1a<\/p>\n<ul data-start=\"1454\" data-end=\"1786\">\n<li data-start=\"1454\" data-end=\"1635\">\n<p data-start=\"1456\" data-end=\"1635\">\u96c6\u56e2\u7ed3\u6784\u3001\u80a1\u6743\u7ed3\u6784\u53ca\u5b50\u516c\u53f8\uff1a\u5305\u62ec\u5883\u5185\u5916\u5206\u652f\u673a\u6784\uff0c\u4e3a\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u5173\u8054\u4ea4\u6613\u7684\u4ea4\u6613\u7ed3\u6784\u63d0\u4f9b\u4f9d\u636e\u3002<\/p>\n<\/li>\n<li data-start=\"1636\" data-end=\"1786\">\n<p data-start=\"1638\" data-end=\"1786\">\u4ea4\u6613\u7ed3\u6784\u7b56\u7565\u53ca\u5b9a\u4ef7\u65b9\u6cd5\uff1a\u786e\u4fdd\u4ea4\u6613\u4ee5\u5e02\u573a\u4ef7\u683c\u6267\u884c\uff0c\u900f\u660e\u4e14\u4f9d\u636e\u660e\u786e\u3002<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1882\" data-end=\"1920\"><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=\"1922\" data-end=\"2097\">\u5bf9\u4e8e\u8de8\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u8de8\u5883\u5173\u8054\u4ea4\u6613\u9700\u8981\u8fdb\u884c\u5b8c\u6574\u3001\u5177\u4f53\u7684\u8bb0\u5f55\uff0c\u4ee5\u6b63\u786e\u53cd\u6620\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u4ea4\u6613\u7ed3\u6784\uff1a<\/p>\n<ul data-start=\"2099\" data-end=\"2312\">\n<li data-start=\"2099\" data-end=\"2223\">\n<p data-start=\"2101\" data-end=\"2223\">\u5217\u51fa\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\u3002<\/p>\n<\/li>\n<li data-start=\"2224\" data-end=\"2312\">\n<p data-start=\"2226\" data-end=\"2312\">\u8fd0\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u6765\u8bc1\u660e\u516c\u5e73\u3001\u5408\u6cd5\u7684\u5e02\u573a\u4ef7\u683c\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2314\" data-end=\"2505\">\u5168\u8bb0\u5f55\u7ba1\u7406\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u5730\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u4f30\u503c\u65b9\u6cd5\uff0c\u4f7f\u4ea4\u6613\u900f\u660e\u5316\uff0c\u540c\u65f6\u52a0\u5f3a\u5173\u8054\u4ea4\u6613\u7684\u4ea4\u6613\u7ed3\u6784\u3002<\/p>\n<h2 data-start=\"175\" data-end=\"225\"><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=\"227\" data-end=\"255\"><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=\"257\" data-end=\"391\">\u5728\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u68c0\u67e5\u4e4b\u524d\uff0c\u4f01\u4e1a\u9700\u8981\u8ba4\u771f\u51c6\u5907\u6240\u6709\u6587\u4ef6\uff0c\u4ee5\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\u3002\u8fd9\u5305\u62ec\uff1a<\/p>\n<ul data-start=\"393\" data-end=\"663\">\n<li data-start=\"393\" data-end=\"508\">\n<p data-start=\"395\" data-end=\"508\">\u5ba1\u67e5\u96c6\u56e2\u5185\u6240\u6709\u4ea4\u6613\u76f8\u5173\u8bb0\u5f55\uff0c\u8bc4\u4f30\u91cd\u70b9\u4ea4\u6613\u7684\u98ce\u9669\u3002<\/p>\n<\/li>\n<li data-start=\"509\" data-end=\"663\">\n<p data-start=\"511\" data-end=\"663\">\u5217\u51fa\u9700\u8981\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u7684\u6587\u4ef6\u6e05\u5355\uff0c\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u7684\u4ea4\u6613\u7ed3\u6784\u7684\u6240\u6709\u4fe1\u606f\u90fd\u5f97\u5230\u5b8c\u6574\u8bb0\u5f55\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"665\" data-end=\"857\">\u9700\u8981\u5ba1\u67e5\u5185\u90e8\u4ea4\u6613\u63a7\u5236\u7cfb\u7edf\uff0c\u4ee5\u786e\u4fdd\u6240\u6709\u5408\u540c\u3001\u53d1\u7968\u548c\u5b9a\u4ef7\u65b9\u6cd5\u90fd\u662f\u900f\u660e\u7684\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u3002<\/p>\n<h3 data-start=\"954\" data-end=\"983\"><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=\"985\" data-end=\"1123\">\u8fdb\u884c\u5ba1\u8ba1\u65f6\uff0c\u516c\u53f8\u9700\u8981\u8be6\u7ec6\u8bf4\u660e\u516c\u53f8\u95f4\u4ea4\u6613\u4ee5\u53ca\u6240\u91c7\u7528\u7684\u4ea4\u6613\u7ed3\u6784\u7b56\u7565\u3002<\/p>\n<ul data-start=\"1125\" data-end=\"1382\">\n<li data-start=\"1125\" data-end=\"1254\">\n<p data-start=\"1127\" data-end=\"1254\">\u6e05\u6670\u89e3\u91ca\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u8bc1\u660e\u4ea4\u6613\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/p>\n<\/li>\n<li data-start=\"1255\" data-end=\"1382\">\n<p data-start=\"1257\" data-end=\"1382\">\u6839\u636e\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42\u53ca\u65f6\u66f4\u65b0\u8bb0\u5f55\uff0c\u6709\u52a9\u4e8e\u964d\u4f4e\u5229\u6da6\u8c03\u6574\u6216\u4e0d\u5408\u7406\u5f81\u7a0e\u7684\u98ce\u9669\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1384\" data-end=\"1528\">\u8fd9\u6709\u52a9\u4e8e\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\uff0c\u589e\u5f3a\u4f01\u4e1a\u5173\u8054\u4ea4\u6613\u7ed3\u6784\u7684\u900f\u660e\u5ea6\u548c\u5408\u7406\u6027\u3002<\/p>\n<h3 data-start=\"1616\" data-end=\"1633\"><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=\"1635\" data-end=\"1682\">\u5b8c\u6210\u68c0\u67e5\u540e\uff0c\u4f01\u4e1a\u9700\u8981\uff1a<\/p>\n<ul data-start=\"1684\" data-end=\"1900\">\n<li data-start=\"1684\" data-end=\"1777\">\n<p data-start=\"1686\" data-end=\"1777\">\u5982\u679c\u53d1\u73b0\u4ea4\u6613\u6216\u4f30\u4ef7\u65b9\u6cd5\u6709\u9519\u8bef\uff0c\u5219\u8c03\u6574\u8bb0\u5f55\u3002<\/p>\n<\/li>\n<li data-start=\"1778\" data-end=\"1900\">\n<p data-start=\"1780\" data-end=\"1900\">\u603b\u7ed3\u7ecf\u9a8c\uff0c\u4f18\u5316\u4e0b\u4e00\u62a5\u544a\u671f\u7684\u4ea4\u6613\u7ed3\u6784\uff0c\u786e\u4fdd\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u5b8c\u6574\u900f\u660e\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1902\" data-end=\"2097\">\u8fd9\u6709\u52a9\u4e8e\u4f18\u5316\u8f6c\u8ba9\u5b9a\u4ef7\u4fdd\u62a4\uff0c\u4fdd\u6301\u6cd5\u5f8b\u5408\u89c4\u6027\uff0c\u5e76\u52a0\u5f3a\u5173\u8054\u4ea4\u6613\u4e2d\u7684\u4ea4\u6613\u7ed3\u6784\uff0c\u4ee5\u964d\u4f4e\u540e\u7eed\u671f\u95f4\u7684\u7a0e\u6536\u6b20\u6b3e\u98ce\u9669\u3002<\/p>\n<h2 data-start=\"162\" data-end=\"191\"><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=\"193\" data-end=\"213\"><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=\"215\" data-end=\"933\">\u5728\u5173\u8054\u4ea4\u6613\u7684\u7ed3\u6784\u7ba1\u7406\u8fc7\u7a0b\u4e2d\uff0c\u4e00\u4e9b\u5e38\u89c1\u7684\u9519\u8bef\u4f1a\u589e\u52a0\u7a0e\u52a1\u98ce\u9669\u5e76\u5f71\u54cd\u63a7\u5236\u6548\u679c\u3002\u4f01\u4e1a\u901a\u5e38\u7f3a\u4e4f\u96c6\u56e2\u7ed3\u6784\u4fe1\u606f\uff0c\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u96be\u4ee5\u8bc4\u4f30\u6574\u4f53\u5173\u8054\u4ea4\u6613\u3002\u6b64\u5916\uff0c\u4ea4\u6613\u7ec6\u8282\u4e0d\u5b8c\u6574\u3001\u7f3a\u5c11\u5408\u540c\u3001\u53d1\u7968\u6216\u8bc1\u660e\u6587\u4ef6\u4e5f\u662f\u5e38\u89c1\u7684\u98ce\u9669\u539f\u56e0\u3002\u6b64\u5916\uff0c\u4e0d\u4f53\u73b0\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u975e\u6807\u51c6\u4f30\u503c\u65b9\u6cd5\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u9762\u4e34\u7a0e\u52a1\u8c03\u6574\u6216\u5229\u6da6\u56de\u5410\u3002\u8fd9\u4e9b\u9519\u8bef\u51f8\u663e\u4e86\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u548c\u4fdd\u6301\u4e25\u683c\u7684\u4ea4\u6613\u5185\u90e8\u63a7\u5236\u7684\u91cd\u8981\u6027\u3002<\/p>\n<h3 data-start=\"1008\" data-end=\"1029\"><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=\"1031\" data-end=\"1682\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\u5e76\u4fdd\u62a4\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u4f01\u4e1a\u5e94\u7ed3\u5408\u4f7f\u7528\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548cIGF\uff08\u516c\u53f8\u95f4\u5168\u7403\u6587\u4ef6\uff09\uff0c\u4ee5\u786e\u4fdd\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u7684\u5b8c\u6574\u6027\u548c\u900f\u660e\u5ea6\u3002\u6301\u7eed\u63a7\u5236\u6587\u4ef6\u8d28\u91cf\u5e76\u5728\u4ea4\u6613\u6216\u6cd5\u5f8b\u6cd5\u89c4\u53d1\u751f\u53d8\u5316\u65f6\u8fdb\u884c\u66f4\u65b0\u81f3\u5173\u91cd\u8981\u3002\u540c\u65f6\uff0c\u8fd0\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u6709\u52a9\u4e8e\u8bc1\u660e\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u4e0e\u5e02\u573a\u4ef7\u683c\u4e00\u81f4\uff0c\u5e76\u5f3a\u5316\u5173\u8054\u4ea4\u6613\u7684\u4ea4\u6613\u7ed3\u6784\u3002\u8fd9\u4e9b\u63aa\u65bd\u6709\u52a9\u4e8e\u4f18\u5316\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u4fdd\u62a4\uff0c\u6839\u636e\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42\u53ca\u65f6\u66f4\u65b0\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u4f01\u4e1a\u7684\u7a0e\u52a1\u98ce\u9669\u3002<\/p>\n<h2 data-start=\"195\" data-end=\"235\"><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=\"237\" data-end=\"259\"><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=\"261\" data-end=\"810\">\u6839\u636e\u8d8a\u5357\u7a0e\u6cd5\uff0c\u4f01\u4e1a\u6709\u8d23\u4efb\u51c6\u5907\u5b8c\u6574\u900f\u660e\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u5c24\u5176\u5bf9\u4e8e\u5173\u8054\u4ea4\u6613\u800c\u8a00\u3002\u9075\u5b88\u8fd9\u4e9b\u89c4\u5b9a\u6709\u52a9\u4e8e\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u5229\u6da6\u8c03\u6574\u6216\u6b20\u7a0e\u7684\u98ce\u9669\u3002\u5b9e\u9645\u7edf\u8ba1\u6570\u636e\u663e\u793a\uff0c\u8d8a\u5357\u7ea6\u6709401\u5bb6TP3T\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u56e0\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u4e0d\u5b8c\u6574\u6216\u4f30\u503c\u65b9\u6cd5\u4e0d\u51c6\u786e\u800c\u5bfc\u81f4\u5229\u6da6\u88ab\u8c03\u6574\u3002\u8fd9\u51f8\u663e\u4e86\u5728\u5173\u8054\u4ea4\u6613\u4e2d\u5efa\u7acb\u900f\u660e\u4e14\u8bb0\u5f55\u9f50\u5168\u7684\u4ea4\u6613\u7ed3\u6784\u7684\u91cd\u8981\u6027\u3002<\/p>\n<hr data-start=\"882\" data-end=\"885\" \/>\n<h3 data-start=\"887\" data-end=\"905\"><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=\"907\" data-end=\"1493\">\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u8f6c\u8ba9\u5b9a\u4ef7\u6807\u51c6\u5c31\u5efa\u7acb\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u548cIGF\uff08\u516c\u53f8\u95f4\u5168\u7403\u6587\u4ef6\uff09\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\u9075\u5b88\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f18\u5316\u8bb0\u5f55\uff0c\u8fd8\u80fd\u589e\u5f3a\u8f6c\u8ba9\u5b9a\u4ef7\u4fdd\u62a4\uff0c\u5c24\u5176\u662f\u5bf9\u4e8e\u8de8\u5883\u4ea4\u6613\u800c\u8a00\u3002\u8d8a\u5357\u7a0e\u6cd5\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u7684\u7ed3\u5408\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=\"1593\" data-end=\"1631\"><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=\"1633\" data-end=\"1890\">\u4e0b\u9762\u7684\u5bf9\u7167\u8868\u53ef\u5e2e\u52a9\u4f01\u4e1a\u8bc6\u522b\u8d8a\u5357\u7a0e\u6cd5\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u4e4b\u95f4\u7684\u5dee\u5f02\u548c\u76f8\u4f3c\u4e4b\u5904\uff0c\u4ece\u800c\u5efa\u7acb <strong data-start=\"1768\" data-end=\"1813\">\u5173\u8054\u4ea4\u6613\u7684\u4ea4\u6613\u7ed3\u6784<\/strong> \u9002\u5f53\u3001\u900f\u660e\u4e14\u7b26\u5408\u56fd\u5185\u548c\u56fd\u9645\u6cd5\u89c4\u3002<\/p>\n<div class=\"_tableContainer_1rjym_1\">\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=\"466\" data-end=\"524\" data-col-size=\"md\">\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u3001\u516c\u53f8\u95f4\u5168\u5c40\u6587\u4ef6 (IGF)<\/td>\n<td data-start=\"524\" data-end=\"599\" data-col-size=\"lg\">\u7f8e\u56fd\u548c\u6b27\u76df\u7684\u56fd\u9645\u7a0e\u6cd5\u8981\u6c42\u62a5\u544a\u516c\u53f8\u95f4\u4ea4\u6613\u3002<\/td>\n<\/tr>\n<tr data-start=\"600\" data-end=\"828\">\n<td data-start=\"600\" data-end=\"618\" data-col-size=\"sm\">\u9002\u7528\u8303\u56f4<\/td>\n<td data-start=\"618\" data-end=\"695\" data-col-size=\"md\">\u6709\u56fd\u5185\u548c\u8de8\u5883\u5173\u8054\u4ea4\u6613\u7684\u8d8a\u5357\u4f01\u4e1a<\/td>\n<td data-start=\"695\" data-end=\"773\" data-col-size=\"md\">\u5168\u7403\u6027\uff0c\u4e13\u6ce8\u4e8e\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u8de8\u5883\u4ea4\u6613<\/td>\n<td data-start=\"773\" data-end=\"828\" data-col-size=\"lg\">\u8de8\u56fd\u516c\u53f8\u3001\u8de8\u5883\u4ea4\u6613<\/td>\n<\/tr>\n<tr data-start=\"829\" data-end=\"1066\">\n<td data-start=\"829\" data-end=\"851\" data-col-size=\"sm\">\u5b9a\u4ef7\u539f\u5219<\/td>\n<td data-start=\"851\" data-end=\"897\" data-col-size=\"md\">\u8d8a\u5357\u9002\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/td>\n<td data-start=\"897\" data-end=\"961\" data-col-size=\"md\">\u5168\u7403\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff0c\u7ecf\u5408\u7ec4\u7ec7\u7684\u8be6\u7ec6\u6307\u5bfc<\/td>\n<td data-start=\"961\" data-end=\"1066\" data-col-size=\"lg\">\u6839\u636e\u300a\u8054\u5408\u56fd\u5b9e\u7528\u624b\u518c\u300b\u548c\u300a\u6b27\u76df\u6307\u5357\u300b\u7b49\u5176\u4ed6\u56fd\u9645\u51c6\u5219\uff0c\u9002\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/td>\n<\/tr>\n<tr 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