{"id":973,"date":"2026-02-13T22:55:46","date_gmt":"2026-02-13T15:55:46","guid":{"rendered":"https:\/\/heling.vn\/?p=973"},"modified":"2026-02-13T23:26:52","modified_gmt":"2026-02-13T16:26:52","slug":"khai-bao-tu-van-thue-kiem-toan","status":"publish","type":"post","link":"https:\/\/heling.vn\/zh\/2026\/02\/13\/khai-bao-tu-van-thue-kiem-toan\/","title":{"rendered":"\u7a0e\u52a1\u7533\u62a5\u3001\u7a0e\u52a1\u54a8\u8be2\u4e0e\u5ba1\u8ba1\u670d\u52a1"},"content":{"rendered":"<p><em>\u6211\u4eec\u81f4\u529b\u4e8e\u534f\u52a9\u8d35\u53f8\u6784\u5efa\u5b89\u5168\u7684\u5173\u8054\u4ea4\u6613\u6a21\u578b\uff0c\u6839\u636e EBITDA \u6307\u6807\u4f18\u5316\u5229\u606f\u6263\u9664\u6210\u672c\uff0c\u5e76\u901a\u8fc7\u300a\u8d8a\u4e2d\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u300b\u6700\u5927\u7a0b\u5ea6\u5730\u4fdd\u969c\u60a8\u7684\u5408\u6cd5\u6743\u76ca\u3002<\/em><\/p>\n\n\n\n<p><strong>I. \u6df1\u5ea6\u7a0e\u52a1\u4e0e\u4f1a\u8ba1\u7ba1\u7406 (VAS &amp; IFRS)<\/strong><\/p>\n\n\n\n<p>\u8d8a\u5357\u7a0e\u52a1\u4f53\u7cfb\u5bf9\u2018\u65f6\u6548\u6027\u2019\u6709\u7740\u4e25\u82db\u7684\u89c4\u5b9a\u3002\u6211\u4eec\u81f4\u529b\u4e8e\u534f\u52a9\u4f01\u4e1a\u4ece\u521d\u671f\u4fbf\u5b9e\u73b0\u7cbe\u51c6\u8fd0\u8425\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u201c\u7a0e\u52a1\u4f18\u60e0\u54a8\u8be2\uff1a\u534f\u52a9\u4f01\u4e1a\u5145\u5206\u5229\u7528\u57fa\u4e8e\u5730\u533a\u548c\u884c\u4e1a\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e (CIT) \u514d\u5f81\u4e0e\u51cf\u5f81\u653f\u7b56\uff0c\u5b9e\u73b0\u5229\u76ca\u6700\u5927\u5316\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u5173\u8054\u4ea4\u6613\u7ba1\u63a7 (\u8f6c\u8ba9\u5b9a\u4ef7)\uff1a\u7f16\u5236\u540c\u671f\u8d44\u6599\u62a5\u544a\uff08TP Report\uff09\uff0c\u786e\u4fdd\u4e0e\u4e2d\u56fd\u6bcd\u516c\u53f8\u5f80\u6765\u6b3e\u9879\u652f\u4ed8\u7684\u7edd\u5bf9\u5408\u89c4\u4e0e\u5b89\u5168\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u6cd5\u5b9a\u5ba1\u8ba1\u670d\u52a1\uff1a\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u900f\u660e\u5e76\u7b26\u5408\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219 (VAS)\uff0c\u52a9\u529b\u987a\u5229\u5b8c\u6210\u5e74\u5ea6\u7a0e\u52a1\u6c47\u7b97\u6e05\u7f34\u53ca\u5229\u6da6\u6c47\u56de\u4e1a\u52a1\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>II. \u9ad8\u7ea7\u4e13\u4e1a\u54a8\u8be2\u670d\u52a1<\/strong><\/p>\n\n\n\n<p><strong>1. \u5173\u8054\u4ea4\u6613\u67b6\u6784\u54a8\u8be2 (\u8f6c\u8ba9\u5b9a\u4ef7)<\/strong><\/p>\n\n\n\n<p>\u9002\u7528\u4e8e\u4e0e\u4e2d\u56fd\u6bcd\u516c\u53f8\u5b58\u5728\u9891\u7e41\u539f\u6750\u6599\u3001\u673a\u5668\u8bbe\u5907\u8d38\u6613\u5f80\u6765\u53ca\u4ea4\u6613\u7684\u4e2d\u8d44\u4f01\u4e1a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u5bf9\u6bd4\u5206\u6790\uff1a \u5efa\u8bae\u5408\u7406\u7684\u5b9a\u4ef7\u65b9\u6cd5\uff08\u901a\u5e38\u4e3a\u4ea4\u6613\u51c0\u5229\u6da6\u6cd5 \u2013 TNMM\uff09\uff0c\u4ee5\u786e\u4fdd\u8d8a\u5357\u516c\u53f8\u7684\u5229\u6da6\u7387\u5904\u4e8e\u7b2c 132\/2020\/N\u0110-CP \u53f7\u8bae\u5b9a\u6240\u89c4\u5b9a\u7684\u5b89\u5168\u201c\u56db\u5206\u4f4d\u533a\u95f4\u201d\u5185\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u672c\u5730\u6587\u4ef6\u7f16\u5236 (Local File)\n\u8be6\u5c3d\u51c6\u5907\u76f8\u5173\u8bc1\u660e\u6587\u4ef6\u4ee5\u8bc1\u5b9e\u4ea4\u6613\u5b9a\u4ef7\u7684\u5ba2\u89c2\u6027\u4e0e\u516c\u5141\u6027\uff0c\u65e8\u5728\u6709\u6548\u89c4\u907f\u7a0e\u52a1\u7a3d\u67e5\u8fc7\u7a0b\u4e2d\u88ab\u4e3b\u7ba1\u673a\u5173\u8fdb\u884c\u201c\u7a0e\u52a1\u6838\u5b9a\u201d\u7684\u98ce\u9669\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u6211\u4eec\u81f4\u529b\u4e8e\u534f\u52a9\u8d35\u53f8\u6784\u5efa\u5b89\u5168\u7684\u5173\u8054\u4ea4\u6613\u6a21\u578b\uff0c\u6839\u636e EBITDA \u6307\u6807\u4f18\u5316\u5229\u606f\u6263\u9664\u6210\u672c\uff0c\u5e76\u901a\u8fc7\u300a\u8d8a\u4e2d\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u300b\u6700\u5927\u7a0b\u5ea6\u5730\u4fdd\u969c\u60a8\u7684\u5408\u6cd5\u6743\u76ca\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>2. \u5916\u56fd\u627f\u5305\u5546\u7a0e (FCT) \u7b79\u5212\u4e0e\u4f18\u5316<\/strong><\/p>\n\n\n\n<p>\u9002\u7528\u5bf9\u8c61\uff1a\u6d3e\u9063\u4e13\u5bb6\u8d74\u8d8a\u8fdb\u884c\u8bbe\u5907\u5b89\u88c5\u6216\u63d0\u4f9b\u7ba1\u7406\u8f6f\u4ef6 h\u1ed7 tr\u1ee3 \u7684\u4e2d\u56fd\u6295\u8d44\u8005\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u5408\u540c\u62c6\u5206\u54a8\u8be2\uff1a\u5efa\u8bae\u5ba2\u6237\u5c06\u673a\u5668\u8bbe\u5907\u4ef7\u503c\uff08\u514d\u5f81\u5916\u56fd\u627f\u5305\u5546\u7a0e\uff09\u4e0e\u52b3\u52a1\/\u7248\u6743\u4ef7\u503c\uff08\u5f81\u6536\u5916\u56fd\u627f\u5305\u5546\u7a0e\uff09\u8fdb\u884c\u5206\u79bb\uff0c\u65e8\u5728\u6709\u6548\u964d\u4f4e\u5e94\u7eb3\u7a0e\u989d\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u300a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u300b(DTA) \u7684\u5e94\u7528\uff1a\u534f\u52a9\u529e\u7406\u8d8a\u4e2d\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u4e0b\u7684\u51cf\u514d\u7a0e\u7533\u8bf7\u624b\u7eed\uff0c\u9002\u7528\u4e8e\u670d\u52a1\u6536\u5165\u6216\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7b49\u76f8\u5173\u9879\u76ee<\/li>\n<\/ul>\n\n\n\n<p><strong>3. \u589e\u503c\u7a0e (VAT) \u5408\u89c4\u7ba1\u63a7\u4e0e\u9000\u7a0e\u670d\u52a1<\/strong><\/p>\n\n\n\n<p>\u9488\u5bf9\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a (EPE) \u6216\u65b0\u6295\u8d44\u9879\u76ee\u4f01\u4e1a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u65b0\u6295\u8d44\u9879\u76ee\u589e\u503c\u7a0e (VAT) \u9000\u7a0e\uff1a\u9488\u5bf9\u9879\u76ee\u6295\u4ea7\u524d\u7684\u56fa\u5b9a\u8d44\u4ea7\u9000\u7a0e\u6761\u4ef6\u4e0e\u6d41\u7a0b\u63d0\u4f9b\u54a8\u8be2\uff08\u8fd9\u5bf9\u65b0\u8bbe\u4f01\u4e1a\u7684\u73b0\u91d1\u6d41\u81f3\u5173\u91cd\u8981\uff09\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u98ce\u9669\u53d1\u7968\u5ba1\u6838\uff1a\u5229\u7528\u7cfb\u7edf\u5bf9\u6807\u7a0e\u52a1\u603b\u5c40\u201c\u9ad8\u98ce\u9669\u7eb3\u7a0e\u4eba\u201d\u540d\u5355\u8fdb\u884c\u6bd4\u5bf9\u6838\u67e5\uff0c\u5728\u7533\u62a5\u524d\u5254\u9664\u4e0d\u5408\u89c4\u8fdb\u9879\u53d1\u7968\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>4. \u5ba1\u8ba1\u4e0e\u7a0e\u52a1\u5065\u5eb7\u68c0\u67e5 (Tax Health Check)<\/strong><\/p>\n\n\n\n<p>\u8d22\u52a1\u5065\u5eb7\u68c0\u67e5\u201d\u670d\u52a1\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u5b9a\u671f\u5ba1\u9605\uff1a\u6bcf\u5b63\u5ea6\u5bf9\u4f1a\u8ba1\u6863\u6848\u8fdb\u884c\u6838\u67e5\uff0c\u65e8\u5728\u53ca\u65e9\u53d1\u73b0\u4f1a\u8ba1\u79d1\u76ee\u6838\u7b97\u4e2d\u7684\u5dee\u9519\uff0c\u786e\u4fdd\u5e74\u7ec8\u8d22\u52a1\u62a5\u8868\u51c6\u786e\u3001\u900f\u660e\u4e14\u5408\u89c4\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u51ed\u8bc1\u4f53\u7cfb\u89c4\u8303\u5316\u54a8\u8be2\uff1a\u6307\u5bfc\u4ed3\u5e93\u4e0e\u8d22\u52a1\u90e8\u95e8\u534f\u540c\u4f5c\u4e1a\uff0c\u786e\u4fdd\u76d8\u70b9\u8868\u3001\u51fa\u5e93\u5355\u53ca\u8fd0\u8f93\u51ed\u8bc1\u59cb\u7ec8\u4fdd\u6301\u4e00\u81f4\u3002\u8fd9\u662f\u5ba1\u8ba1\u673a\u6784\u8fdb\u884c\u5b58\u8d27\u6838\u67e5\u7684\u5173\u952e\u6838\u5fc3\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>5. \u5916\u7c4d\u4e13\u5bb6\u4e2a\u4eba\u6240\u5f97\u7a0e (PIT) \u6c47\u7b97\u6e05\u7f34<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u7a0e\u6536\u5c45\u6c11\u8eab\u4efd\u5224\u5b9a\uff1a\u6839\u636e\u5728\u8d8a\u505c\u7559\u5929\u6570\uff08\u4e0d\u6ee1 183 \u5929\u6216\u8d85\u8fc7 183 \u5929\uff09\uff0c\u4e3a\u4e2d\u56fd\u4e13\u5bb6\u63d0\u4f9b\u6240\u5f97\u7a0e\u8ba1\u7b97\u65b9\u5f0f\u54a8\u8be2\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u975e\u8d27\u5e01\u6027\u798f\u5229\u4f18\u5316\uff1a\u9488\u5bf9\u4e13\u5bb6\u7684\u4f4f\u623f\u3001\u5f80\u8fd4\u673a\u7968\u3001\u5b50\u5973\u5b66\u8d39\u7b49\u8d39\u7528\u63d0\u4f9b\u5408\u89c4\u7a0e\u52a1\u5904\u7406\u54a8\u8be2\uff0c\u5728\u73b0\u884c\u6cd5\u89c4\u6846\u67b6\u4e0b\u5b9e\u73b0\u7a0e\u8d1f\u6700\u4f18\u5316\u3002<\/li>\n<\/ul>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Ch\u00fang t\u00f4i gi\u00fap Qu\u00fd doanh nghi\u1ec7p x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh Giao d\u1ecbch li\u00ean k\u1ebft an to\u00e0n, t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed l\u00e3i vay theo EBITDA v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch t\u1ed1i \u0111a th\u00f4ng qua c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 Trung Qu\u1ed1c. I. QU\u1ea2N TR\u1eca THU\u1ebe V\u00c0 K\u1ebe TO\u00c1N &#8230;<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[],"class_list":["post-973","post","type-post","status-publish","format-standard","hentry","category-gioi-thieu"],"_links":{"self":[{"href":"https:\/\/heling.vn\/zh\/wp-json\/wp\/v2\/posts\/973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/heling.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/heling.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/heling.vn\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/heling.vn\/zh\/wp-json\/wp\/v2\/comments?post=973"}],"version-history":[{"count":1,"href":"https:\/\/heling.vn\/zh\/wp-json\/wp\/v2\/posts\/973\/revisions"}],"predecessor-version":[{"id":974,"href":"https:\/\/heling.vn\/zh\/wp-json\/wp\/v2\/posts\/973\/revisions\/974"}],"wp:attachment":[{"href":"https:\/\/heling.vn\/zh\/wp-json\/wp\/v2\/media?parent=973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/heling.vn\/zh\/wp-json\/wp\/v2\/categories?post=973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/heling.vn\/zh\/wp-json\/wp\/v2\/tags?post=973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}