{"id":486,"date":"2020-03-17T16:19:35","date_gmt":"2020-03-17T07:19:35","guid":{"rendered":"http:\/\/suzuki-global.com\/?p=486"},"modified":"2021-12-13T20:19:55","modified_gmt":"2021-12-13T11:19:55","slug":"vietnam-audits-compliance-guide-for-foreign-companies-investors-and-representative-offices","status":"publish","type":"post","link":"https:\/\/suzuki-global.com\/zh\/vietnam-audits-compliance-guide-for-foreign-companies-investors-and-representative-offices\/","title":{"rendered":"\u8d8a\u5357\u5ba1\u8ba1 | \u5916\u56fd\u516c\u53f8\/\u6295\u8d44\u8005\/\u4ee3\u8868\u5904\u5408\u89c4\u6307\u5357"},"content":{"rendered":"<h2><span style=\"font-weight: 400;\">\u8d8a\u5357\u5ba1\u8ba1 | \u5916\u56fd\u516c\u53f8\u3001\u6295\u8d44\u8005\u548c\u4ee3\u8868\u5904\u5408\u89c4\u6307\u5357<\/span><\/h2>\r\n<p><span style=\"font-weight: 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400;\">\u8d8a\u5357\u7684\u7eb3\u7a0e\u5e74\u5ea6\u662f\u6839\u636e\u65e5\u5386\u5e74\u786e\u5b9a\u7684\uff0c\u5fc5\u987b\u7531\u8d8a\u5357\u7684\u5ba1\u8ba1\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u3002\u8d22\u52a1\u62a5\u544a\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u524d90\u5929\u63d0\u4ea4\u5730\u65b9\u7a0e\u52a1\u673a\u5173\u3001\u8d22\u653f\u90e8\u548c\u7edf\u8ba1\u529e\u516c\u5ba4\u3002<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">\u8d8a\u5357\u5ba1\u8ba1 | \u5916\u8d44\u4f01\u4e1a\u53ca\u6295\u8d44\u8005\u6ce8\u610f\u4e8b\u9879<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">\u5916\u5546\u5173\u8054\u516c\u53f8\u548c\u6295\u8d44\u8005\u9700\u8981\u4e0e\u719f\u6089\u8d8a\u5357\u4f1a\u8ba1\u548c\u6cd5\u5f8b\u7684\u4e13\u5bb6\u5408\u4f5c\uff0c\u4ee5\u786e\u8ba4\u5411\u8d8a\u5357\u653f\u5e9c\u7684\u7533\u62a5\u7b26\u5408\u8d8a\u5357\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/span><\/p>\r\n<h3><span style=\"font-weight: 400;\">\u8d8a\u5357\u4f1a\u8ba1\u671f\u95f4<\/span><\/h3>\r\n<ul>\r\n<li><span style=\"font-weight: 400;\">1 \u6708 1 \u65e5\u81f3 12 \u6708 31 \u65e5<\/span><\/li>\r\n<li><span style=\"font-weight: 400;\">4 \u6708 1 \u65e5 - 3 \u6708 31 \u65e5<\/span><\/li>\r\n<li><span style=\"font-weight: 400;\">7 \u6708 1 \u65e5\u81f3 6 \u6708 30 \u65e5<\/span><\/li>\r\n<li><span style=\"font-weight: 400;\">10 \u6708 1 \u65e5\u81f3 9 \u6708 30 \u65e5<\/span><\/li>\r\n<li><span style=\"font-weight: 400;\">* \u53ef\u4ece\u4ee5\u4e0a\u9009\u62e9<\/span><\/li>\r\n<\/ul>\r\n<h3><span style=\"font-weight: 400;\">\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219<\/span><\/h3>\r\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u4f1a\u8ba1\u6cd5\u5916\uff0c\u672c\u5730\u548c\u56fd\u9645\u516c\u53f8\u5728\u8bb0\u5f55\u91d1\u878d\u4ea4\u6613\u65f6\u6709\u4e49\u52a1\u9075\u5b88\u8d22\u653f\u90e8\u5236\u5b9a\u7684\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u3002 VAS \u4e3a\u7c3f\u8bb0\u3001\u8d22\u52a1\u62a5\u544a\u548c\u8d22\u52a1\u62a5\u8868\u7684\u7f16\u5236\u63d0\u4f9b\u4e86\u6307\u5bfc\u65b9\u9488\u3002\u6d89\u53ca\u4fdd\u9669\u3001\u8bc1\u5238\u548c\u73b0\u91d1\u7ba1\u7406\u7684\u516c\u53f8\u6709\u7279\u5b9a\u4e8e\u884c\u4e1a\u7684\u4f1a\u8ba1\u51c6\u5219\u3002<\/span><\/p>\r\n<p>&nbsp;<\/p>\r\n<p><span style=\"font-weight: 400;\">\u653f\u5e9c\u7684\u76ee\u6807\u662f\u5230 2025 \u5e74\u53d6\u4ee3 VAS \u5e76\u91c7\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS)\u3002 IFRS \u5c06\u9002\u7528\u4e8e\u4e0e\u6240\u6709\u4ee5\u76c8\u5229\u4e3a\u5bfc\u5411\u7684\u516c\u53f8\u76f8\u5173\u7684\u6240\u6709\u8d22\u52a1\u62a5\u544a\u3001\u8d28\u91cf\u63a7\u5236\u548c\u5ba1\u8ba1\u6807\u51c6\u3002<\/span><\/p>\r\n<h3><span style=\"font-weight: 400;\">\u5916\u56fd\u5173\u8054\u516c\u53f8\u548c\u6295\u8d44\u8005\u7684\u7eb3\u7a0e\u4e49\u52a1<\/span><\/h3>\r\n<p><span style=\"font-weight: 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\u5929\u5185\u63d0\u4ea4\u7ed9\u653f\u5e9c\u673a\u6784\uff0c\u5982\u6295\u8d44\u8ba1\u5212\u5c40\u3001\u5730\u65b9\u7a0e\u52a1\u5c40\u548c\u7edf\u8ba1\u5c40\u3002<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">\u9a7b\u5730\u529e\u516c\u5ba4\u5408\u89c4<\/span><\/h2>\r\n\r\n<figure class=\"wp-block-image size-large\"><a href=\"http:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/03\/vietnam-district-4.jpg\"><img loading=\"lazy\" src=\"http:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/03\/vietnam-district-4.jpg\" alt=\"\u8d8a\u5357\u7b2c4\u533a\" class=\"alignnone wp-image-485\" width=\"1280\" height=\"853\" srcset=\"https:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/03\/vietnam-district-4.jpg 1280w, https:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/03\/vietnam-district-4-600x400.jpg 600w, https:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/03\/vietnam-district-4-768x512.jpg 768w, https:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/03\/vietnam-district-4-360x240.jpg 360w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/figure>\r\n\r\n<p><span style=\"font-weight: 400;\">\u4ee3\u8868\u5904\u662f\u5728\u8d8a\u5357\u8bbe\u7acb\u6cd5\u4eba\u5b9e\u4f53\u7684\u6700\u7b80\u5355\u5feb\u6377\u7684\u65b9\u5f0f\u3002<\/span><span style=\"font-weight: 400;\">\u4e0e\u5916\u56fd\u5173\u8054\u516c\u53f8\u76f8\u6bd4\uff0c\u62a5\u544a\u8981\u6c42\u4e5f\u5f97\u5230\u4e86\u7b80\u5316\u3002<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">\u4ee3\u8868\u5904\u4e0d\u5f97\u76f4\u63a5\u4ece\u4e8b\u8425\u5229\u6d3b\u52a8\uff0c\u4ec5\u9650\u4e8e\u5e02\u573a\u8c03\u67e5\u3001\u8d38\u6613\u5173\u7cfb\u53d1\u5c55\u4ee5\u53ca\u76d1\u7ba1\u548c\u6cd5\u5f8b\u4fe1\u606f\u7684\u6536\u96c6\u3002<\/span><\/p>\r\n<h3><span style=\"font-weight: 400;\">\u7ed9\u4ee3\u8868\u5904\u7684\u5e74\u5ea6\u62a5\u544a<\/span><\/h3>\r\n<p><span style=\"font-weight: 400;\">\u4ee3\u8868\u5904\u6709\u4e49\u52a1\u62a5\u544a\u4ee5\u4e0b\u4fe1\u606f\uff1a<\/span><\/p>\r\n<ul>\r\n<li><span style=\"font-weight: 400;\">\u57fa\u672c\u4fe1\u606f\uff1a\u529e\u516c\u5730\u5740\u3001\u7535\u8bdd\u3001\u94f6\u884c\u4e3b\u8981\u8054\u7cfb\u4eba\u7b49\u3002<\/span><\/li>\r\n<li><span style=\"font-weight: 400;\">\u4eba\u4e8b\u62a5\u544a\uff1a\u8bb0\u5f55\u5e76\u63d0\u4ea4\u5de5\u8d44\u3001\u5956\u91d1\u3001\u4fdd\u9669\u548c\u5176\u4ed6\u798f\u5229\u653f\u7b56<\/span><\/li>\r\n<li><span style=\"font-weight: 400;\">\u6d3b\u52a8\u62a5\u544a\uff1a\u4e0a\u4e00\u5e74\u5ea6\u5e02\u573a\u8c03\u7814\u6d3b\u52a8\u3001\u5e7f\u544a\u6d3b\u52a8\u3001\u53c2\u52a0\u5c55\u4f1a\u7b49\u6d3b\u52a8\u8bb0\u5f55\u62a5\u544a\u3002<\/span><\/li>\r\n<\/ul>\r\n<p><span style=\"font-weight: 400;\">* \u57fa\u672c\u4fe1\u606f\u4e2d\u9700\u6ce8\u610f\u4ee3\u8868\u5904\u5730\u5740\u4e0e\u6ce8\u518c\u5730\u5740\u4e00\u81f4\u3002<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">* \u4eba\u4e8b\u62a5\u544a\u5fc5\u987b\u5305\u62ec\u6240\u6709\u5458\u5de5\u7684\u4e2a\u4eba\u4fe1\u606f\u548c\u804c\u52a1\u3002<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">\u5bf9\u4e0d\u9075\u5b88\u5916\u56fd\u516c\u53f8\u3001\u6295\u8d44\u8005\u548c\u4ee3\u8868\u5904\u7684\u5904\u7f5a<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">\u6839\u636e2018\u5e74\u9881\u5e03\u7684\u65b0\u653f\u5e9c\u5211\u6cd5\uff0c\u4e0d\u9075\u5b88\u5408\u89c4\u6cd5\u7684\u516c\u53f8\u73b0\u5728\u5c06\u627f\u62c5\u5211\u4e8b\u8d23\u4efb\u3002\u5982\u679c\u7a0e\u52a1\u673a\u5173\u8ba4\u4e3a\u8d22\u52a1\u62a5\u544a\u5177\u6709\u6b3a\u8bc8\u6027\u6216\u865a\u5047\u6027\uff0c\u9664\u5c11\u62a5\u91d1\u989d\u5916\uff0c\u8fd8\u5c06\u5f81\u6536 20% \u7684\u91cd\u7a0e\u3002\u6b64\u5916\uff0c\u4f5c\u4e3a\u8fdf\u4ea4\u7a0e\u6b3e\u7684\u7f5a\u6b3e\uff0c\u5c06\u5f81\u6536\u6bcf\u5929 0.03% 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