{"id":3548,"date":"2025-10-02T17:03:48","date_gmt":"2025-10-02T10:03:48","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3548"},"modified":"2026-04-22T12:01:47","modified_gmt":"2026-04-22T05:01:47","slug":"thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai\/","title":{"rendered":"2025 \u5e74\u5916\u56fd\u8d37\u6b3e\u5229\u606f\u627f\u5305\u5546\u7a0e\uff1a\u8349\u6848\u63d0\u8bae\u5c06\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u63d0\u9ad8\u4e00\u500d\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\">\u5bf9\u4e8e\u4ece\u5916\u56fd\u673a\u6784\u3001\u94f6\u884c\u6216\u6295\u8d44\u8005\u5904\u501f\u6b3e\u7684\u8d8a\u5357\u4f01\u4e1a\u800c\u8a00\uff0c\u5916\u503a\u5229\u606f\u7684\u627f\u5305\u5546\u7a0e\u662f\u4e00\u4e2a\u9700\u8981\u4e86\u89e3\u7684\u91cd\u8981\u95ee\u9898\u3002\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c, <strong>\u5916\u56fd\u8d37\u6b3e\u5229\u606f\u5f53\u7136\u9700\u8981\u7f34\u7eb3\u627f\u5305\u5546\u7a0e\u3002<\/strong>. \u5177\u4f53\u800c\u8a00\uff0c\u76ee\u524d\u9002\u7528\u4e8e\u8d37\u6b3e\u5229\u606f\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u4e3a\u2026\u2026 <strong>5%<\/strong> \u6839\u636e\u7b2c 320\/2025 \u53f7\u6cd5\u4ee4\u7b2c 12 \u6761\u7b2c 3 \u6b3e\u7684\u89c4\u5b9a\u3002.<\/p>\n<p style=\"text-align: justify;\">\u4f46\u662f\uff0c\u4f01\u4e1a\u5e94\u7279\u522b\u6ce8\u610f\uff1a\u4ece 2025 \u5e74 10 \u6708 1 \u65e5\u8d77\uff0c\u5411\u5916\u56fd\u627f\u5305\u5546\u652f\u4ed8\u5229\u606f\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u53ef\u80fd\u4f1a\u53d1\u751f\u53d8\u5316\u3002 <strong>\u4ece 5% \u589e\u52a0\u5230 10%<\/strong> \u6839\u636e\u6307\u5bfc\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c 67\/2025 \u53f7\u7684\u6cd5\u4ee4\u8349\u6848\uff08\u8be5\u6cd5\u4ee4\u5c1a\u672a\u751f\u6548\uff09\u3002.<\/p>\n<p style=\"text-align: justify;\">\u672c\u6587\u5c06\u8be6\u7ec6\u5206\u6790\u5173\u4e8e\u5916\u503a\u5229\u606f\u627f\u5305\u5546\u7a0e\u7684\u65b0\u89c4\u8349\u6848\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3\u653f\u7b56\u53d8\u5316\u5e76\u4f18\u5316\u8d22\u52a1\u6210\u672c\u3002\u6709\u5173\u73b0\u884c\u6cd5\u89c4\u7684\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605\u539f\u6587\uff1a <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/thue.man.net.vn\/thue-nha-thau-cua-lai-vay-nuoc-ngoai\/\">\u627f\u5305\u5546\u5bf9\u5916\u56fd\u8d37\u6b3e\u5229\u606f\u5f81\u6536\u7684\u7a0e<\/a>.<\/p>\n<h2 style=\"text-align: justify;\"><b>\u56fd\u5916\u8d37\u6b3e\u5229\u606f\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7406\u89e3 <a href=\"https:\/\/thue.man.net.vn\/thue-suat-thue-thu-nhap-doanh-nghiep-chi-tiet\/\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387<\/a> \u5916\u56fd\u8d37\u6b3e\u5229\u606f\u5bf9\u4e8e\u4f01\u4e1a\u4f30\u7b97\u8d22\u52a1\u6210\u672c\u5e76\u6309\u65f6\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u81f3\u5173\u91cd\u8981\u3002\u6839\u636e\u6307\u5bfc\u8be5\u6cd5\u7684\u6cd5\u4ee4\u8349\u6848 <a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/a> \u6839\u636e\u7b2c67\/2025\u53f7\u901a\u77e5\uff0c\u73b0\u884c\u9002\u7528\u76845%\u7a0e\u7387\u5c06\u81ea2025\u5e7410\u67081\u65e5\u8d77\uff08\u9884\u8ba1\uff09\u8c03\u6574\u4e3a10%\u3002\u4e0b\u8868\u5bf9\u6bd4\u4e86\u65b0\u65e7\u7a0e\u7387\u3001\u9002\u7528\u8303\u56f4\u3001\u751f\u6548\u65e5\u671f\u4ee5\u53ca\u5bf9\u4f01\u4e1a\u501f\u8d37\u6210\u672c\u7684\u76f4\u63a5\u5f71\u54cd\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u5411\u5916\u56fd\u627f\u5305\u5546\u652f\u4ed8\u5229\u606f\u524d\u5145\u5206\u4e86\u89e3\u76f8\u5173\u4fe1\u606f\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u56fd\u5916\u8d37\u6b3e\u5229\u606f\u7a0e\u7387\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7ec6\u8282<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u73b0\u884c\u7a0e\u7387\uff08\u9002\u7528\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5% \u7528\u4e8e\u652f\u4ed8\u7ed9\u5916\u56fd\u627f\u5305\u5546\u7684\u8d37\u6b3e\u5229\u606f\uff082025 \u5e74 10 \u6708 1 \u65e5\u4e4b\u524d\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u62df\u8bae\u7a0e\u7387\uff08\u5c1a\u672a\u5b9e\u65bd\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u6307\u5bfc\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7684\u6cd5\u4ee4\u8349\u6848 67\/2025\uff0c\u5411\u5916\u56fd\u627f\u5305\u5546\u652f\u4ed8\u7684\u8d37\u6b3e\u5229\u606f\u4e3a 10%\uff08\u81ea 2025 \u5e74 10 \u6708 1 \u65e5\u8d77\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9002\u7528\u8303\u56f4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5927\u90e8\u5206\u5229\u606f\u652f\u4ed8\u7ed9\u5916\u56fd\u8d37\u6b3e\u4eba\uff0c\u5305\u62ec\u94f6\u884c\u3001\u56fd\u9645\u4fe1\u8d37\u673a\u6784\u548c\u5916\u56fd\u6295\u8d44\u8005\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u751f\u6548\u65e5\u671f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2025 \u5e74 10 \u6708 1 \u65e5\uff0c\u4f46\u987b\u9075\u5b88\u6cd5\u4ee4\u4e2d\u7684\u8fc7\u6e21\u6761\u6b3e\u548c\u5b9e\u65bd\u6307\u5357\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5bf9\u4e1a\u52a1\u7684\u5f71\u54cd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c06\u7a0e\u7387\u4ece5%\u63d0\u9ad8\u523010%\u5c06\u589e\u52a0\u8d22\u52a1\u6210\u672c\uff0c\u7279\u522b\u662f\u5927\u989d\u6216\u957f\u671f\u8d37\u6b3e\uff0c\u76f4\u63a5\u5f71\u54cd\u8d22\u52a1\u89c4\u5212\u548c\u501f\u8d37\u6210\u672c\u4f30\u7b97\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u627f\u5305\u5546\u5916\u56fd\u8d37\u6b3e\u5229\u606f\u514d\u7a0e\u6848\u4f8b<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u4e9b\u7279\u6b8a\u60c5\u51b5\u5141\u8bb8\u4f01\u4e1a\u5728\u5411\u5916\u56fd\u627f\u5305\u5546\u652f\u4ed8\u5229\u606f\u65f6\u514d\u5f81\u6216\u51cf\u5c11\u627f\u5305\u5546\u7a0e\u3002\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u9002\u7528\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a (DTA) \u6216\u57fa\u4e8e\u653f\u5e9c\u95f4\u5355\u72ec\u534f\u8bae\uff0c\u67d0\u4e9b\u5916\u56fd\u653f\u5e9c\u7684\u5229\u606f\u53ef\u80fd\u514d\u5f81\u9884\u6263\u7a0e\u3002\u4f8b\u5982\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e5\u672c\uff1a\u6839\u636e\u8d8a\u5357\u4e0e\u65e5\u672c\u7b7e\u8ba2\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7b2c 11 \u6761\uff0cJFC \u5728 2008 \u5e74 10 \u6708 1 \u65e5\u81f3 2012 \u5e74 3 \u6708 31 \u65e5\u671f\u95f4\u7b7e\u7f72\u7684\u8d37\u6b3e\u5408\u540c\u5229\u606f\uff0c\u4ee5\u53ca JBIC \u81ea 2012 \u5e74 4 \u6708 1 \u65e5\u8d77\u7b7e\u7f72\u7684\u8d37\u6b3e\u5408\u540c\u5229\u606f\uff0c\u53ef\u514d\u5f81\u8d8a\u5357\u9884\u6263\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">NEXI\uff08\u65e5\u672c\uff09\uff1a\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\uff0c\u81ea 2015 \u5e74 11 \u6708 26 \u65e5\u8d77\uff0c\u7531 NEXI \u627f\u4fdd\u7684\u8d37\u6b3e\u5229\u606f\u53ef\u514d\u5f81\u627f\u5305\u5546\u7a0e <a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Tien-te-Ngan-hang\/Cong-van-1755-TCT-HTQT-ap-dung-hiep-dinh-thue-doi-voi-lai-tien-vay-NEXI-2016-310592.aspx\" target=\"_blank\" rel=\"noopener\">\u5b98\u65b9\u8c03\u5ea6 1755\/TCT-HTQT<\/a>.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_3553\" aria-describedby=\"caption-attachment-3553\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3553\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-mien-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-mien-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-mien-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-mien-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-mien-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-mien-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3553\" class=\"wp-caption-text\">\u627f\u5305\u5546\u5916\u56fd\u8d37\u6b3e\u5229\u606f\u514d\u7a0e\u6848\u4f8b<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5982\u9700\u4eab\u53d7\u5bf9\u5916\u501f\u6b3e\u5229\u606f\u514d\u5f81\u627f\u5305\u5546\u7a0e\uff0c\u9700\u901a\u8fc7\u501f\u6b3e\u5408\u540c\u3001\u8d37\u6b3e\u4eba\u786e\u8ba4\u4e66\u53ca\u76f8\u5173\u6587\u4ef6\u8bc1\u660e\u501f\u6b3e\u5408\u6cd5\u6027\uff1b\u540c\u65f6\uff0c\u9700\u7b26\u5408\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b49\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6761\u4ef6\u3002 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Thong-tu-103-2014-TT-BTC-huong-dan-thuc-hien-nghia-vu-thue-to-chuc-ca-nhan-nuoc-ngoai-kinh-doanh-Viet-Nam-243595.aspx\" target=\"_blank\" rel=\"noopener\">103\/2014\/TT-BTC \u53f7\u901a\u51fd<\/a> \u6216\u6839\u636e\u6bcf\u9879\u9002\u7528\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09\uff1b\u5e76\u4fdd\u7559\u5b8c\u6574\u7684\u8bb0\u5f55\uff0c\u4ee5\u4fbf\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u68c0\u67e5\u65f6\u51fa\u793a\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5411\u653f\u5e9c\u6216\u56fd\u9645\u7ec4\u7ec7\u501f\u6b3e<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u4f01\u4e1a\u4ece\u5916\u56fd\u653f\u5e9c\u3001\u56fd\u9645\u5f00\u53d1\u94f6\u884c\u6216\u591a\u8fb9\u4fe1\u8d37\u673a\u6784\u83b7\u5f97\u7684\u8d37\u6b3e\u901a\u5e38\u514d\u5f81\u8d37\u6b3e\u5229\u606f\u627f\u5305\u5546\u7a0e\u3002\u8fd9\u9879\u4f18\u60e0\u673a\u5236\u65e8\u5728\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9f13\u52b1\u4f01\u4e1a\u83b7\u53d6\u8d44\u91d1\u7528\u4e8e\u9879\u76ee\u5f00\u53d1\uff0c\u7279\u522b\u662f\u57fa\u7840\u8bbe\u65bd\u3001\u80fd\u6e90\u3001\u6559\u80b2\u548c\u533b\u7597\u4fdd\u5065\u9879\u76ee\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51cf\u8f7b\u8d22\u52a1\u6210\u672c\u8d1f\u62c5\uff0c\u63d0\u9ad8\u627f\u63a5\u5927\u578b\u6216\u957f\u671f\u9879\u76ee\u7684\u80fd\u529b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fc3\u8fdb\u56fd\u9645\u5408\u4f5c\uff0c\u786e\u4fdd\u8d37\u6b3e\u6709\u6548\u4f7f\u7528\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u514d\u5f81\u5bf9\u5916\u8d37\u6b3e\u5229\u606f\u627f\u5305\u5546\u7a0e\uff0c\u4f01\u4e1a\u9700\u901a\u8fc7\u5408\u6cd5\u7684\u8d37\u6b3e\u5408\u540c\u3001\u8d37\u6b3e\u65b9\u8bc1\u660e\u53ca\u76f8\u5173\u6587\u4ef6\uff0c\u786e\u4fdd\u8d37\u6b3e\u7684\u5408\u6cd5\u6027\uff1b\u540c\u65f6\uff0c\u9075\u5b88\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u6ee1\u8db3\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u6cd5\u4ee4\u3001\u7b2c103\/2014\/TT-BTC\u53f7\u901a\u77e5\u89c4\u5b9a\u7684\u6761\u4ef6\u6216\u6839\u636e\u4e0e\u8d37\u6b3e\u673a\u6784\u7684\u5177\u4f53\u534f\u8bae\uff1b\u5e76\u4fdd\u7559\u5b8c\u6574\u7684\u8bb0\u5f55\uff0c\u4ee5\u4fbf\u5728\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u65f6\u8bc1\u660e\u514d\u7a0e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5982\u4f55\u8ba1\u7b97\u5916\u56fd\u8d37\u6b3e\u5229\u606f\u7684\u627f\u5305\u5546\u7a0e<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u4f01\u4e1a\u5411\u5916\u56fd\u627f\u5305\u5546\u652f\u4ed8\u5229\u606f\u65f6\uff0c\u627f\u5305\u5546\u5e94\u7f34\u7eb3\u7684\u9884\u6263\u7a0e\uff0c\u6309\u7167\u9002\u7528\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u548c\u5e94\u652f\u4ed8\u7684\u5229\u606f\u603b\u989d\u8ba1\u7b97\u786e\u5b9a\u3002\u5177\u4f53\u8ba1\u7b97\u5982\u4e0b\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5916\u56fd\u8d37\u6b3e\u5229\u606f\u627f\u5305\u5546\u7a0e\u8ba1\u7b97\u516c\u5f0f<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u627f\u5305\u5546\u7a0e=\u652f\u4ed8\u7ed9\u5916\u56fd\u627f\u5305\u5546\u7684\u5229\u606fx\u9002\u7528\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91cc\u9762\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u4ed8\u7ed9\u5916\u56fd\u627f\u5305\u5546\u7684\u5229\u606f\uff1a\u6839\u636e\u8d37\u6b3e\u5408\u540c\u5e94\u4ed8\u7684\u5229\u606f\u603b\u989d\uff0c\u5305\u62ec\u77ed\u671f\u8d37\u6b3e\u5229\u606f\u3001\u957f\u671f\u8d37\u6b3e\u5229\u606f\u3001\u503a\u5238\u5229\u606f\u6216\u5176\u4ed6\u5229\u606f\u652f\u51fa\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff1a\u6839\u636e\u6307\u5bfc\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c 67\/2025 \u53f7\u6cd5\u4ee4\u8349\u6848\uff0c\u73b0\u884c\u7a0e\u7387\u4e3a 10%\uff08\u81ea 2025 \u5e74 10 \u6708 1 \u65e5\u8d77\u9002\u7528\uff09\uff0c\u4e4b\u524d\u4e3a 5%\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u5982\u4f55\u5904\u7406\u5916\u56fd\u5229\u76ca\u7684\u8bf4\u660e\u6027\u793a\u4f8b<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5047\u8bbe\u4e00\u5bb6\u8d8a\u5357\u4f01\u4e1a\u4ece\u5916\u56fd\u94f6\u884c\u501f\u6b3e100\u4e07\u7f8e\u5143\uff0c\u5229\u7387\u4e3a6%\/\u5e74\u3002\u5f53\u5e74\u5e94\u4ed8\u5229\u606f\u4e3a6\u4e07\u7f8e\u5143\u3002\u5728\u7533\u8bf7\u627f\u5305\u5546\u7a0e\u65f6\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u627f\u5305\u5546\u7a0e = 60,000 x10% = 6000 \u7f8e\u5143<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u5411\u5916\u56fd\u8d37\u6b3e\u4eba\u8f6c\u6b3e\u4e4b\u524d\u5c06\u6263\u9664 6,000 \u7f8e\u5143\uff0c\u5e76\u5411\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u8fd9\u7b14\u7a0e\u6b3e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5bf9\u5916\u8d37\u6b3e\u5229\u606f\u627f\u5305\u5546\u7a0e\u7533\u62a5\u7f34\u7eb3\u7a0b\u5e8f<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5411\u5916\u56fd\u627f\u5305\u5546\u652f\u4ed8\u5229\u606f\u65f6\uff0c\u5fc5\u987b\u7533\u62a5\u5e76\u7f34\u7eb3\u627f\u5305\u5546\u7a0e\u3002\u6b64\u6d41\u7a0b\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u907f\u514d\u88ab\u7f5a\u6b3e\u6216\u8865\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\uff0c\u8fd8\u80fd\u5728\u4f01\u4e1a\u7533\u8bf7\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a (DTA) \u89c4\u5b9a\u7684\u514d\u7a0e\u6216\u51cf\u7a0e\u4f18\u60e0\uff0c\u6216\u83b7\u5f97\u653f\u5e9c\u548c\u56fd\u9645\u7ec4\u7ec7\u7684\u8d37\u6b3e\u65f6\uff0c\u4fdd\u969c\u5176\u6743\u76ca\u3002<\/span><\/p>\n<figure id=\"attachment_3551\" aria-describedby=\"caption-attachment-3551\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3551\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Thu-tuc-ke-khai-va-nop-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai.jpg\" alt=\"Th\u1ee7 t\u1ee5c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Thu-tuc-ke-khai-va-nop-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Thu-tuc-ke-khai-va-nop-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Thu-tuc-ke-khai-va-nop-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Thu-tuc-ke-khai-va-nop-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Thu-tuc-ke-khai-va-nop-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3551\" class=\"wp-caption-text\">\u5bf9\u5916\u8d37\u6b3e\u5229\u606f\u627f\u5305\u5546\u7a0e\u7533\u62a5\u7f34\u7eb3\u7a0b\u5e8f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0b\u8868\u8be6\u7ec6\u5217\u51fa\u4e86\u4ece\u786e\u5b9a\u5f81\u7a0e\u5bf9\u8c61\u3001\u7533\u62a5\u3001\u6263\u9664\u3001\u7f34\u7eb3\u7a0e\u6b3e\u5230\u4fdd\u5b58\u8bb0\u5f55\u548c\u91cd\u8981\u4e8b\u9879\u7684\u6bcf\u4e2a\u6b65\u9aa4\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u5b8c\u6574\u51c6\u786e\u5730\u5b8c\u6210\u6d41\u7a0b\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5bf9\u5916\u8d37\u6b3e\u5229\u606f\u627f\u5305\u5546\u7a0e\u7533\u62a5\u7f34\u7eb3\u6d41\u7a0b\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6b65<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u5e94\u7eb3\u7a0e\u989d\u53ca\u7eb3\u7a0e\u4e3b\u4f53<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c06\u8d37\u6b3e\u4eba\u786e\u5b9a\u4e3a\u4e0d\u5c45\u4f4f\u5728\u8d8a\u5357\u7684\u7ec4\u7ec7\u6216\u4e2a\u4eba\uff1b\u6839\u636e\u5b9e\u9645\u8d37\u6b3e\u5229\u606f\u548c\u9002\u7528\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff08\u81ea2025\u5e7410\u67081\u65e5\u8d77\u751f\u6548\u768410%\uff09\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6b3e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c103\/2014\/TT-BTC\u53f7\u901a\u77e5\uff0c\u4f7f\u7528\u627f\u5305\u5546\u7eb3\u7a0e\u7533\u62a5\u8868\uff1b\u586b\u5199\u627f\u5305\u5546\u4fe1\u606f\u3001\u8d37\u6b3e\u5408\u540c\u3001\u5df2\u4ed8\u5229\u606f\u3001\u7a0e\u7387\u3001\u5e94\u7eb3\u7a0e\u989d\uff1b\u5982\u9002\u7528DTA\uff0c\u9700\u6e05\u695a\u8bf4\u660e\u514d\u7a0e\/\u51cf\u7a0e\u4f9d\u636e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7a0e\u6536\u51cf\u514d\u548c\u652f\u4ed8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u76f4\u63a5\u4ece\u5e94\u4ed8\u5916\u56fd\u627f\u5305\u5546\u7684\u5229\u606f\u4e2d\u6263\u9664\u7a0e\u6b3e\uff1b\u5728\u5212\u62e8\u6b3e\u9879\u524d\u5411\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u8be5\u7a0e\u6b3e\uff1b\u7f34\u7eb3\u671f\u9650\u6309\u7167\u4f01\u4e1a\u6ce8\u518c\u5730\u7a0e\u52a1\u673a\u5173\u7684\u89c4\u5b9a\u6267\u884c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8bb0\u5f55\u4fdd\u5b58<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4fdd\u7559\u8d37\u6b3e\u5408\u540c\u3001\u4ed8\u6b3e\u6587\u4ef6\u3001\u7533\u62a5\u7684\u7eb3\u7a0e\u7533\u62a5\u5355\u548c\u5b8c\u7a0e\u6536\u636e\uff1b\u5982\u679c\u6839\u636e\u6cd5\u4ee4\/\u901a\u544a\u7533\u8bf7DTA\u6216\u514d\u7a0e\/\u51cf\u7a0e\uff0c\u5219\u5e94\u63d0\u4f9b\u8bc1\u660e\u4f18\u60e0\u7684\u6587\u4ef6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u91cd\u8981\u63d0\u793a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6309\u65f6\u7533\u62a5\u7eb3\u7a0e\uff0c\u907f\u514d\u88ab\u7f5a\u6b3e\u3001\u8865\u7f34\u7a0e\u6b3e\u53ca\u5f71\u54cd\u4f01\u4e1a\u4fe1\u8a89\u7684\u98ce\u9669\uff1b\u4ed4\u7ec6\u67e5\u770b\u653f\u5e9c\u6216\u56fd\u9645\u7ec4\u7ec7\u8d37\u6b3e\u7684\u514d\u7a0e\u6761\u4ef6\uff0c\u4ee5\u4f18\u5316\u6210\u672c\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u63d0\u9ad8\u4f01\u4e1a\u6240\u5f97\u7a0e\u7387\u5bf9\u652f\u4ed8\u7ed9\u5916\u56fd\u627f\u5305\u5546\u7684\u5229\u606f\u7684\u5f71\u54cd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c06\u652f\u4ed8\u7ed9\u5916\u56fd\u627f\u5305\u5546\u7684\u5229\u606f\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u4ece 5% \u63d0\u9ad8\u5230 10%\uff08\u6839\u636e\u6307\u5bfc\u6cd5\u4ee4\u8349\u6848\uff0c\u81ea 2025 \u5e74 10 \u6708 1 \u65e5\u8d77\u9002\u7528\uff09<a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214607&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"noopener\"> \u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5 67\/2025<\/a>)\u5c06\u5bf9\u4f01\u4e1a\u4ea7\u751f\u51e0\u4e2a\u91cd\u8981\u5f71\u54cd\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8d22\u52a1\u6210\u672c\u589e\u52a0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c67\/2025\u53f7\u6307\u5bfc\u6027\u6cd5\u4ee4\u8349\u6848\uff0c\u81ea2025\u5e7410\u67081\u65e5\u8d77\uff0c\u652f\u4ed8\u7ed9\u5916\u56fd\u627f\u5305\u5546\u7684\u5229\u606f\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u5c06\u4ece5%\u63d0\u9ad8\u523010%\uff0c\u8fd9\u5c06\u589e\u52a0\u4f01\u4e1a\u7684\u501f\u8d37\u6210\u672c\u3002\u4f01\u4e1a\u5fc5\u987b\u5c31\u76f8\u540c\u6570\u989d\u7684\u5229\u606f\u6263\u9664\u5e76\u7f34\u7eb3\u53cc\u500d\u7684\u7a0e\u6b3e\uff0c\u5c24\u5176\u662f\u5bf9\u4e8e\u5927\u989d\u6216\u957f\u671f\u8d37\u6b3e\uff0c\u8fd9\u5c06\u76f4\u63a5\u5f71\u54cd\u73b0\u91d1\u6d41\u548c\u8d22\u52a1\u89c4\u5212\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5bf9\u5229\u6da6\u548c\u9884\u7b97\u4f30\u8ba1\u7684\u5f71\u54cd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u6210\u672c\u589e\u52a0\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u51c0\u5229\u6da6\u4e0b\u964d\uff0c\u8d22\u52a1\u62a5\u8868\u4e2d\u5173\u952e\u8d22\u52a1\u6307\u6807\u53d1\u751f\u53d8\u5316\uff0c\u56e0\u6b64\u4f01\u4e1a\u9700\u8981\u8c03\u6574\u9884\u7b97\u4f30\u7b97\u548c\u501f\u8d37\u6210\u672c\u8ba1\u5212\uff0c\u4ee5\u786e\u4fdd\u507f\u503a\u80fd\u529b\uff0c\u4f18\u5316\u5229\u6da6\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7a0e\u52a1\u7ba1\u7406\u548c\u5408\u89c4\u9700\u6c42\u589e\u52a0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u7387\u53d8\u5316\u8981\u6c42\u4f01\u4e1a\u5bc6\u5207\u5173\u6ce8\u5916\u503a\u60c5\u51b5\uff0c\u53ca\u65f6\u66f4\u65b0\u7a0e\u7387\uff0c\u5e76\u6309\u65f6\u3001\u8db3\u989d\u5c65\u884c\u7533\u62a5\u3001\u62b5\u6263\u548c\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4e49\u52a1\u3002\u5426\u5219\uff0c\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u88ab\u7f5a\u6b3e\u3001\u8865\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\uff0c\u5e76\u53ef\u80fd\u5f71\u54cd\u4f01\u4e1a\u7684\u5e02\u573a\u58f0\u8a89\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u9f13\u52b1\u4f18\u5316\u501f\u8d37\u6210\u672c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u7a0e\u7387\u4e5f\u9f13\u52b1\u4f01\u4e1a\u8003\u8651\u91cd\u7ec4\u8d37\u6b3e\u3001\u7533\u8bf7\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a (DTA) \u6216\u9009\u62e9\u653f\u5e9c\u548c\u56fd\u9645\u7ec4\u7ec7\u8d37\u6b3e\u3002\u8fd9\u6709\u52a9\u4e8e<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5bf9\u5916\u56fd\u8d37\u6b3e\u5229\u606f\u5f81\u6536\u627f\u5305\u5546\u7a0e\u65f6\u7684\u91cd\u8981\u6ce8\u610f\u4e8b\u9879<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5c06\u627f\u5305\u5546\u7a0e\u5e94\u7528\u4e8e\u5916\u56fd\u8d37\u6b3e\u5229\u606f\u65f6\uff0c\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u4e00\u4e9b\u91cd\u8981\u4e8b\u9879\uff0c\u4ee5\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u3001\u907f\u514d\u5904\u7f5a\u98ce\u9669\u5e76\u4f18\u5316\u8d22\u52a1\u6210\u672c\u3002\u786e\u5b9a\u6b63\u786e\u7684\u7eb3\u7a0e\u5b9e\u4f53\u3001\u8ba1\u7b97\u51c6\u786e\u7684\u5e94\u7eb3\u7a0e\u989d\u3001\u4fdd\u5b58\u5b8c\u6574\u7684\u8bb0\u5f55\u5e76\u8bc4\u4f30\u6210\u672c\u5f71\u54cd\u662f\u81f3\u5173\u91cd\u8981\u7684\u6b65\u9aa4\u3002<\/span><\/p>\n<figure id=\"attachment_3550\" aria-describedby=\"caption-attachment-3550\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3550\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Luu-y-quan-trong-khi-ap-dung-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai.jpg\" alt=\"L\u01b0u \u00fd quan tr\u1ecdng khi \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Luu-y-quan-trong-khi-ap-dung-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Luu-y-quan-trong-khi-ap-dung-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Luu-y-quan-trong-khi-ap-dung-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Luu-y-quan-trong-khi-ap-dung-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Luu-y-quan-trong-khi-ap-dung-thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3550\" class=\"wp-caption-text\">\u5bf9\u5916\u56fd\u8d37\u6b3e\u5229\u606f\u5f81\u6536\u627f\u5305\u5546\u7a0e\u65f6\u7684\u91cd\u8981\u6ce8\u610f\u4e8b\u9879<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c\u4f01\u4e1a\u8fd8\u9700\u8981\u4e86\u89e3\u7533\u8bf7\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09\u7684\u7a0e\u6536\u4f18\u60e0\u6216\u653f\u5e9c\u53ca\u56fd\u9645\u7ec4\u7ec7\u8d37\u6b3e\u7684\u6761\u4ef6\uff0c\u4ee5\u786e\u4fdd\u81ea\u8eab\u6743\u76ca\u5e76\u4f18\u5316\u8d22\u52a1\u7b56\u7565\u3002\u4e0b\u8868\u8be6\u7ec6\u603b\u7ed3\u4e86\u4f01\u4e1a\u9700\u8981\u9075\u5faa\u7684\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u627f\u5305\u5546\u7a0e\u9002\u7528\u5916\u56fd\u8d37\u6b3e\u5229\u606f\u65f6\u6ce8\u610f\u4e8b\u9879\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u91cd\u8981\u63d0\u793a<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9075\u5b88\u6cd5\u5f8b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u6309\u7167\u7b2c103\/2014\/TT-BTC\u53f7\u901a\u77e5\u3001\u7b2c67\/2025\u53f7\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u6307\u5bfc\u6027\u6cd5\u4ee4\u4ee5\u53ca\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09\u7b49\u89c4\u5b9a\uff0c\u5168\u9762\u5c65\u884c\u7533\u62a5\u3001\u6263\u9664\u548c\u7f34\u7eb3\u627f\u5305\u5546\u7a0e\u7684\u4e49\u52a1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6b63\u786e\u8bc6\u522b\u5e94\u7a0e\u5b9e\u4f53<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4ec5\u9002\u7528\u4e8e\u5411\u975e\u8d8a\u5357\u5c45\u4f4f\u7684\u7ec4\u7ec7\u548c\u4e2a\u4eba\u652f\u4ed8\u7684\u5229\u606f\u3002\u4e3b\u4f53\u8bc6\u522b\u9519\u8bef\u53ef\u80fd\u5bfc\u81f4\u7533\u62a5\u9519\u8bef\u548c\u7a0e\u6b3e\u6b20\u7f34\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8ba1\u7b97\u786e\u5207\u7684\u5e94\u7eb3\u7a0e\u989d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u627f\u5305\u5546\u7a0e\u6309\u5e94\u4ed8\u5229\u606f\u603b\u989d\u8ba1\u7b97\uff0c\u9002\u7528\u89c4\u5b9a\u7a0e\u7387\uff08\u81ea2025\u5e7410\u67081\u65e5\u8d77\u6267\u884c10%\uff09\u3002\u4f01\u4e1a\u9700\u786e\u4fdd\u6570\u636e\u51c6\u786e\uff0c\u907f\u514d\u7eb3\u7a0e\u9519\u8bef\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4fdd\u7559\u5b8c\u6574\u7684\u8bb0\u5f55<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7533\u8bf7DTA\u6216\u4f18\u60e0\u8d37\u6b3e\u7684\uff0c\u5e94\u5f53\u5b8c\u6574\u4fdd\u7559\u8d37\u6b3e\u5408\u540c\u3001\u4ed8\u6b3e\u51ed\u8bc1\u3001\u7eb3\u7a0e\u7533\u62a5\u5355\u3001\u5b8c\u7a0e\u51ed\u8bc1\uff0c\u4ee5\u8bc1\u660e\u5df2\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u53ca\u4eab\u53d7\u7a0e\u6536\u51cf\u514d\u7b49\u4f18\u60e0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6210\u672c\u5f71\u54cd\u8bc4\u4f30<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u7387\u4ece5%\u63d0\u9ad8\u523010%\uff0c\u76f4\u63a5\u5f71\u54cd\u8d22\u52a1\u6210\u672c\u548c\u5229\u6da6\uff0c\u4f01\u4e1a\u9700\u8981\u8ba1\u7b97\u548c\u9884\u7559\u6210\u672c\uff0c\u624d\u80fd\u6709\u6548\u7ba1\u7406\u73b0\u91d1\u6d41\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u67e5\u770b\u7a0e\u6536\u6fc0\u52b1\u6761\u4ef6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u7533\u8bf7\u514d\u7a0e\u6216\u51cf\u7a0e\u4e4b\u524d\uff0c\u9700\u8981\u67e5\u770b\u8d37\u6b3e\u7684\u5408\u6cd5\u6761\u4ef6\u4ee5\u53ca\u653f\u5e9c\u3001\u56fd\u9645\u7ec4\u7ec7\u6216DTA\u7684\u5177\u4f53\u89c4\u5b9a\uff0c\u4ee5\u4f18\u5316\u7a0e\u6536\u6210\u672c\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u4f18\u5316\u627f\u5305\u5546\u5bf9\u5916\u8d37\u6b3e\u5229\u606f\u7684\u7a0e\u6536\u7b56\u7565<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u7387\u4e0a\u8c03\u7684\u5f71\u54cd\u5e76\u4f18\u5316\u8d22\u52a1\u6210\u672c\uff0c\u4f01\u4e1a\u9700\u8981\u5236\u5b9a\u9488\u5bf9\u5916\u5546\u5229\u76ca\u7684\u6700\u4f73\u627f\u5305\u5546\u7a0e\u6536\u7b56\u7565\u3002\u8be5\u7b56\u7565\u4e0d\u4ec5\u6709\u52a9\u4e8e\u5229\u7528\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a (DTA) \u4ee5\u53ca\u653f\u5e9c\u6216\u56fd\u9645\u7ec4\u7ec7\u8d37\u6b3e\u5e26\u6765\u7684\u6fc0\u52b1\u63aa\u65bd\uff0c\u8fd8\u80fd\u786e\u4fdd\u6cd5\u5f8b\u5408\u89c4\u3001\u8d37\u6b3e\u5408\u540c\u7ba1\u7406\u548c\u7a0e\u52a1\u8bb0\u5f55\u7684\u900f\u660e\u5316\u3002 <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u89c4\u5212\u6210\u672c\u3001\u63d0\u4f9b\u7a0e\u6536\u5e76\u5728\u5fc5\u8981\u65f6\u91cd\u7ec4\u8d37\u6b3e\uff0c\u4f01\u4e1a\u53ef\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u7a0e\u6536\u8d1f\u62c5\u3001\u4f18\u5316\u73b0\u91d1\u6d41\u5e76\u63d0\u9ad8\u8d22\u52a1\u6548\u7387\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4f7f\u7528\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u5145\u5206\u5229\u7528\u8d8a\u5357\u4e0e\u5916\u56fd\u627f\u5305\u5546\u6240\u5728\u56fd\u7b7e\u7f72\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u3002\u5982\u679c\u6b63\u786e\u8fd0\u7528\uff0c\u4f01\u4e1a\u53ef\u4ee5\u51cf\u5c11\u6216\u514d\u9664\u627f\u5305\u5546\u7684\u7a0e\u6b3e\uff0c\u4ece\u800c\u8282\u7701\u5927\u91cf\u8d22\u52a1\u6210\u672c\u3002\u8fd9\u8981\u6c42\u4f01\u4e1a\u6e05\u695a\u5730\u4e86\u89e3\u5728\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u4e0b\u8bc1\u660e\u5176\u6743\u5229\u7684\u6761\u4ef6\u548c\u7a0b\u5e8f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u653f\u5e9c\u6216\u56fd\u9645\u7ec4\u7ec7\u7684\u4f18\u5148\u8d37\u6b3e<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u653f\u5e9c\u3001\u56fd\u9645\u5f00\u53d1\u94f6\u884c\u6216\u591a\u8fb9\u4fe1\u8d37\u673a\u6784\u7684\u8d37\u6b3e\u901a\u5e38\u9644\u5e26\u627f\u5305\u5546\u7a0e\u6536\u51cf\u514d\u3002\u4f01\u4e1a\u5728\u9009\u62e9\u501f\u6b3e\u4f19\u4f34\u4e4b\u524d\uff0c\u5e94\u8003\u8651\u8fd9\u4e9b\u8d44\u91d1\u6765\u6e90\uff0c\u5c24\u5176\u5bf9\u4e8e\u5927\u578b\u3001\u957f\u671f\u6216\u4f18\u5148\u53d1\u5c55\u9879\u76ee\u800c\u8a00\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8d37\u6b3e\u5408\u540c\u53ca\u6587\u4ef6\u7ba1\u7406<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u9879\u91cd\u8981\u7684\u7b56\u7565\u662f\u4ee5\u5b8c\u6574\u900f\u660e\u7684\u65b9\u5f0f\u7ba1\u7406\u8d37\u6b3e\u5408\u540c\u3001\u4ed8\u6b3e\u6587\u4ef6\u548c\u7a0e\u52a1\u8bb0\u5f55\u3002\u6709\u6548\u7684\u8bb0\u5f55\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u65f6\u8bc1\u660e\u5176\u4eab\u6709\u514d\u7a0e\u6216\u51cf\u7a0e\u6743\u5229\uff0c\u540c\u65f6\u907f\u514d\u8fdd\u89c4\u88ab\u5f81\u7a0e\u6216\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8ba1\u7b97\u548c\u62e8\u5907\u7a0e\u8d39<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u7b7e\u7f72\u8d37\u6b3e\u534f\u8bae\u524d\uff0c\u5e94\u4ed4\u7ec6\u89c4\u5212\u501f\u8d37\u6210\u672c\u548c\u627f\u5305\u5546\u7a0e\u3002\u6210\u672c\u51c6\u5907\u91d1\u5c06\u5e2e\u52a9\u4f01\u4e1a\u786e\u4fdd\u7a33\u5b9a\u7684\u73b0\u91d1\u6d41\uff0c\u5e73\u8861\u9884\u7b97\uff0c\u5e76\u907f\u514d\u57282025\u5e7410\u67081\u65e5\u8d77\u7a0e\u7387\u4ece5%\u4e0a\u8c03\u81f310%\u65f6\u51fa\u73b0\u8d22\u52a1\u610f\u5916\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5fc5\u8981\u65f6\u8fdb\u884c\u8d37\u6b3e\u91cd\u7ec4<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u53ef\u4ee5\u8003\u8651\u91cd\u7ec4\u8d37\u6b3e\u6216\u6539\u53d8\u5229\u606f\u652f\u4ed8\u5f62\u5f0f\uff0c\u4ee5\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u3002\u4f8b\u5982\uff0c\u6839\u636e\u4f18\u60e0\u6765\u6e90\u5212\u5206\u8d37\u6b3e\u3001\u9002\u7528\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a (DTA) \u6216\u9009\u62e9\u4eab\u6709\u514d\u7a0e\u653f\u7b56\u7684\u56fd\u9645\u4fe1\u8d37\u673a\u6784\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u627f\u5305\u5546\u5bf9\u5916\u8d37\u6b3e\u5229\u606f\u7a0e\u662f\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u8d22\u52a1\u6210\u672c\u548c\u501f\u8d37\u7b56\u7565\u7684\u91cd\u8981\u56e0\u7d20\u3002\u81ea2025\u5e7410\u67081\u65e5\u8d77\uff0c\u7a0e\u7387\u5c06\u4ece5%\u63d0\u9ad8\u81f310%\uff0c\u8fd9\u8981\u6c42\u4f01\u4e1a\u7262\u7262\u638c\u63e1\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u51c6\u786e\u8ba1\u7b97\u7a0e\u52a1\u6210\u672c\uff0c\u5e76\u8fd0\u7528\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09\u6216\u653f\u5e9c\u53ca\u56fd\u9645\u7ec4\u7ec7\u8d37\u6b3e\u7b49\u6fc0\u52b1\u63aa\u65bd\u3002\u4e86\u89e3\u8fd9\u4e00\u673a\u5236\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u4f18\u5316\u73b0\u91d1\u6d41\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u5916\u8d37\u6b3e\u5229\u606f\u7684\u627f\u5305\u5546\u7a0e\u4e0d\u4ec5\u662f\u4e00\u9879\u6cd5\u5f8b\u4e49\u52a1\uff0c\u5982\u679c\u4f01\u4e1a\u5b9e\u65bd\u6b63\u786e\u7684\u7b56\u7565\uff0c\u4e5f\u662f\u4f18\u5316\u8d22\u52a1\u6210\u672c\u7684\u673a\u4f1a\u3002\u900f\u660e\u5730\u7ba1\u7406\u8d37\u6b3e\u5408\u540c\u3001\u6587\u4ef6\u548c\u7eb3\u7a0e\u7533\u62a5\u5355\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u7ef4\u62a4\u81ea\u8eab\u6743\u76ca\uff0c\u907f\u514d\u7a0e\u52a1\u5f81\u6536\u548c\u8fdd\u89c4\u5904\u7f5a\u7684\u98ce\u9669\u3002\u540c\u65f6\uff0c\u5408\u7406\u7684\u7a0e\u52a1\u4f18\u5316\u7b56\u7565\u5c06\u63d0\u9ad8\u8d44\u672c\u6548\u7387\u548c\u5229\u6da6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u9700\u8981\u4e13\u4e1a\u652f\u6301\u6765\u7533\u62a5\u548c\u7f34\u7eb3\u5916\u56fd\u8d37\u6b3e\u5229\u606f\u7684\u627f\u5305\u5546\u7a0e\uff0c <a href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a> \u662f\u503c\u5f97\u4fe1\u8d56\u7684\u5408\u4f5c\u4f19\u4f34\u3002\u6211\u4eec\u63d0\u4f9b\u5168\u9762\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u54a8\u8be2\u548c\u7533\u62a5\u670d\u52a1\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6b63\u786e\u5e94\u7528\u6cd5\u89c4\u3001\u4f18\u5316\u6210\u672c\u5e76\u5b89\u5fc3\u8fd0\u8425\u8d22\u52a1\u3002\u7acb\u5373\u8054\u7cfb MAN \u83b7\u53d6\u8be6\u7ec6\u5efa\u8bae\uff0c\u5e76\u534f\u52a9\u4f01\u4e1a\u5c65\u884c\u6240\u6709\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i l\u00e0 v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng m\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 vay v\u1ed1n t\u1eeb t\u1ed5 ch\u1ee9c, ng\u00e2n h\u00e0ng ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u1ea7n n\u1eafm r\u00f5. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i ch\u1eafc ch\u1eafn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3552,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,11,7],"tags":[],"class_list":["post-3548","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-thue-nha-thau","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3548","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=3548"}],"version-history":[{"count":5,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3548\/revisions"}],"predecessor-version":[{"id":5578,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3548\/revisions\/5578"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3552"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}