{"id":2139,"date":"2026-10-16T14:11:51","date_gmt":"2026-10-16T07:11:51","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2139"},"modified":"2026-10-16T14:11:42","modified_gmt":"2026-10-16T07:11:42","slug":"moi-quan-he-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/","title":{"rendered":"M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft t\u1eeb 01\/7\/2026 theo Ngh\u1ecb \u0111\u1ecbnh 255: C\u00f3 g\u00ec thay \u0111\u1ed5i?"},"content":{"rendered":"<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">T\u1eeb ng\u00e0y 01\/7\/2026, m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo kho\u1ea3n 2 \u0110i\u1ec1u 5 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/trung-tam-kien-thuc\/cap-nhat-quy-dinh-moi\/nghi-dinh-255-2026-nd-cp\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong> v\u1edbi 12 tr\u01b0\u1eddng h\u1ee3p (\u0111i\u1ec3m a \u0111\u1ebfn \u0111i\u1ec3m m). Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u201cb\u00ean li\u00ean k\u1ebft\u201d) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 17 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15. Doanh nghi\u1ec7p thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\"><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng h\u1ee3p c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 th\u1ee9 t\u1ef1<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01 doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea3 02 doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01 doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01 doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trung h\u1ea1n: Tr\u00ean 01 n\u0103m &#8211; 05 n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u00e0i h\u1ea1n: Tr\u00ean 05 n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01 doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a 01 doanh nghi\u1ec7p kh\u00e1c v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u01b0\u1ee3ng c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai; ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">02 doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00f9ng c\u00f3 01 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi b\u00ean th\u1ee9 ba.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">02 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 v\u1ee3, ch\u1ed3ng; cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha m\u1eb9 d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha m\u1eb9 ch\u1ed3ng; con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, con d\u00e2u, con r\u1ec3; anh ch\u1ecb em c\u00f9ng cha m\u1eb9, anh ch\u1ecb em c\u00f9ng cha kh\u00e1c m\u1eb9, anh ch\u1ecb em c\u00f9ng m\u1eb9 kh\u00e1c cha; anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u c\u1ee7a ng\u01b0\u1eddi c\u00f9ng cha m\u1eb9 ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9, c\u00f9ng m\u1eb9 kh\u00e1c cha; \u00f4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i; ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">02 c\u01a1 s\u1edf kinh doanh c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01 ho\u1eb7c nhi\u1ec1u doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a 01 c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n n\u00e0y v\u00e0o doanh nghi\u1ec7p \u0111\u00f3, ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay &#8211; cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u201c7\u201d kho\u1ea3n n\u00e0y.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con ho\u1eb7c v\u1edbi c\u00f4ng ty ki\u1ec3m so\u00e1t ho\u1eb7c v\u1edbi c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/chinhphu.vn\/?pageid=27160&amp;docid=214588&amp;classid=1&amp;orggroupid=1\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt s\u1ed1 96\/2025\/QH15<\/a><\/span><\/strong>)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">C\u00e1c ti\u00eau ch\u00ed tr\u00ean cho th\u1ea5y m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 ph\u00e1t sinh t\u1eeb t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n m\u00e0 c\u00f2n t\u1eeb quy\u1ec1n qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, quan h\u1ec7 vay \u2013 cho vay, m\u01b0\u1ee3n &#8211; cho m\u01b0\u1ee3n, quan h\u1ec7 gia \u0111\u00ecnh hay s\u1ef1 ki\u1ec3m so\u00e1t tr\u00ean th\u1ef1c t\u1ebf. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 theo 12 ti\u00eau ch\u00ed n\u00e0y \u0111\u1ec3 nh\u1eadn di\u1ec7n, k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang quy \u0111\u1ecbnh, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Moi_quan_he_lien_ket_theo_Nghi_dinh_2552026ND-CP_la_gi\" >M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Nhung_diem_moi_ve_moi_quan_he_lien_ket_so_voi_Nghi_dinh_1322020ND-CP\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#12_truong_hop_minh_hoa_thuc_te_moi_quan_he_lien_ket_dua_tren_Nghi_dinh_2552026ND-CP\" >12 tr\u01b0\u1eddng h\u1ee3p minh h\u1ecda th\u1ef1c t\u1ebf m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Truong_hop_1_Doanh_nghiep_so_huu_truc_tiep_hoac_gian_tiep_tren_25_von_gop_cua_doanh_nghiep_khac\" >Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp tr\u00ean 25% v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Truong_hop_2_Hai_doanh_nghiep_co_chung_chu_so_huu_ben_thu_ba_nam_giu_tu_25_von_gop_tro_len_truc_tiep_hoac_gian_tiep\" >Tr\u01b0\u1eddng h\u1ee3p 2: Hai doanh nghi\u1ec7p c\u00f3 chung ch\u1ee7 s\u1edf h\u1eefu b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef t\u1eeb 25% v\u1ed1n g\u00f3p tr\u1edf l\u00ean (tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Truong_hop_3_Co_dong_lon_nhat_nam_toi_thieu_10_co_phan_truc_tiep_hoac_gian_tiep_cua_doanh_nghiep_khac\" >Tr\u01b0\u1eddng h\u1ee3p 3: C\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t n\u1eafm t\u1ed1i thi\u1ec3u 10% c\u1ed5 ph\u1ea7n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Truong_hop_4_Doanh_nghiep_bao_lanh_hoac_cho_vay_%E2%89%A525_von_gop_tren_50_no_trungdai_han\" >Tr\u01b0\u1eddng h\u1ee3p 4: Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho vay \u226525% v\u1ed1n g\u00f3p tr\u00ean 50% n\u1ee3 trung\/d\u00e0i h\u1ea1n.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Truong_hop_5_Doanh_nghiep_co_moi_quan_he_lien_ket_neu_chi_dinh_hon_50_lanh_dao_hoac_mot_lanh_dao_duoc_chi_dinh_quyet_dinh_chinh_sach_tai_chinh_hoac_hoat_dong_cua_doanh_nghiep_khac\" >Tr\u01b0\u1eddng h\u1ee3p 5: Doanh nghi\u1ec7p c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu ch\u1ec9 \u0111\u1ecbnh h\u01a1n 50% l\u00e3nh \u0111\u1ea1o ho\u1eb7c m\u1ed9t l\u00e3nh \u0111\u1ea1o \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Truong_hop_6_Hai_doanh_nghiep_cung_co_Ban_lanh_dao_do_mot_thu_ba_chi_dinh\" >Tr\u01b0\u1eddng h\u1ee3p 6: Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 Ban l\u00e3nh \u0111\u1ea1o do m\u1ed9t th\u1ee9 ba ch\u1ec9 \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Truong_hop_7_Hai_doanh_nghiep_duoc_dieu_hanh_kiem_soat_boi_cac_ca_nhan_co_quan_he_gia_dinh\" >Tr\u01b0\u1eddng h\u1ee3p 7: Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Truong_hop_8_Quan_he_giua_tru_so_chinh_va_co_so_thuong_tru_cua_to_chuc_ca_nhan_nuoc_ngoai\" >Tr\u01b0\u1eddng h\u1ee3p 8: Quan h\u1ec7 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Truong_hop_9_Doanh_nghiep_bi_kiem_soat_boi_cung_mot_ca_nhan_thong_qua_so_huu_von_hoac_quyen_dieu_hanh\" >Tr\u01b0\u1eddng h\u1ee3p 9: Doanh nghi\u1ec7p b\u1ecb ki\u1ec3m so\u00e1t b\u1edfi c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua s\u1edf h\u1eefu v\u1ed1n ho\u1eb7c quy\u1ec1n \u0111i\u1ec1u h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Truong_hop_10_Doanh_nghiep_chi_nhanh_hach_toan_doc_lap_chiu_su_kiem_soat_tren_thuc_te\" >Tr\u01b0\u1eddng h\u1ee3p 10: Doanh nghi\u1ec7p, chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t tr\u00ean th\u1ef1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Truong_hop_11_Chuyen_nhuong_von_vay_cho_vay_muon_cho_muon_voi_ca_nhan_dieu_hanh_kiem_soat_hoac_nguoi_than\" >Tr\u01b0\u1eddng h\u1ee3p 11: Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c ng\u01b0\u1eddi th\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Truong_hop_12_To_chuc_tin_dung_voi_cong_ty_con_cong_ty_kiem_soat_cong_ty_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p 12: T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t, c\u00f4ng ty li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Cau_hoi_thuong_gap_ve_moi_quan_he_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Nghi_dinh_2552026ND-CP_co_bao_nhieu_truong_hop_duoc_xac_dinh_la_co_quan_he_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f3 bao nhi\u00eau tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Nghi_dinh_2552026ND-CP_ap_dung_tu_khi_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Doanh_nghiep_vay_von_ngan_hang_co_bi_xac_dinh_la_co_quan_he_lien_ket_voi_ngan_hang_khong\" >Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u00e2n h\u00e0ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Giam_doc_hoac_nguoi_than_cua_giam_doc_cho_cong_ty_muon_tien_tai_san_co_lam_phat_sinh_quan_he_lien_ket_khong\" >Gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n, t\u00e0i s\u1ea3n c\u00f3 l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/#Ty_le_10_von_gop_trong_giao_dich_vay_muon_duoc_xac_dinh_tai_thoi_diem_nao\" >T\u1ef7 l\u1ec7 10% v\u1ed1n g\u00f3p trong giao d\u1ecbch vay, m\u01b0\u1ee3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_lien_ket_theo_Nghi_dinh_2552026ND-CP_la_gi\"><\/span><b>M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5381\" aria-describedby=\"caption-attachment-5381\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5381\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Moi-quan-he-lien-ket-theo-Nghi-dinh-255.jpg\" alt=\"M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Moi-quan-he-lien-ket-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Moi-quan-he-lien-ket-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Moi-quan-he-lien-ket-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Moi-quan-he-lien-ket-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Moi-quan-he-lien-ket-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5381\" class=\"wp-caption-text\">M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 c\u0103n c\u1ee9 \u0111\u1ea7u ti\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t giao d\u1ecbch c\u00f3 ph\u1ea3i <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/tong-quan-giao-dich-lien-ket-2025\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong> hay kh\u00f4ng. Khi \u0111\u00e3 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i, t\u00e1c \u0111\u1ed9ng \u0111\u1ec3 k\u00ea khai, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n. Doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n c\u00e1c y\u1ebfu t\u1ed1 chi ph\u1ed1i nh\u01b0 b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh, quy\u1ec1n b\u1ed5 nhi\u1ec7m nh\u00e2n s\u1ef1, h\u1ee3p \u0111\u1ed3ng vay, m\u01b0\u1ee3n hay quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch kinh doanh. Ch\u1eb3ng h\u1ea1n, doanh nghi\u1ec7p A ch\u1ec9 n\u1eafm 20% v\u1ed1n t\u1ea1i doanh nghi\u1ec7p B nh\u01b0ng c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh v\u00e0 ph\u00ea duy\u1ec7t c\u00e1c h\u1ee3p \u0111\u1ed3ng l\u1edbn, th\u00ec hai b\u00ean v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u 5.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec3u \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a giao d\u1ecbch, chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf.<\/p>\n<h2 id=\"nh\u1eefng-\u0111i\u1ec3m-m\u1edbi-v\u1ec1-m\u1ed1i-quan-h\u1ec7-li\u00ean-k\u1ebft-so-v\u1edbi-ngh\u1ecb-\u0111\u1ecbnh-1322020n\u0111-cp\" style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_ve_moi_quan_he_lien_ket_so_voi_Nghi_dinh_1322020ND-CP\"><\/span>Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u01a1 b\u1ea3n gi\u1eef nguy\u00ean c\u00e1c ti\u00eau ch\u00ed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi k\u1ebf th\u1eeba n\u1ed9i dung s\u1eeda \u0111\u1ed5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">11 tr\u01b0\u1eddng h\u1ee3p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12 tr\u01b0\u1eddng h\u1ee3p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vay, b\u1ea3o l\u00e3nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">03 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng, trong \u0111\u00f3 b\u1ed5 sung m\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 \u0111\u1ec1 c\u1eadp doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf TNDN<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p; vay, cho vay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a quy \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t, c\u00f4ng ty li\u00ean k\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 17 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">Trong \u0111\u00f3, \u0111i\u1ec3m m\u1edbi m\u00e0 doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 doanh nghi\u1ec7p gia \u0111\u00ecnh v\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u1ea7n l\u01b0u \u00fd nh\u1ea5t l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh qua giao d\u1ecbch <strong>m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/strong> v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a h\u1ecd<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"12_truong_hop_minh_hoa_thuc_te_moi_quan_he_lien_ket_dua_tren_Nghi_dinh_2552026ND-CP\"><\/span><b>12 tr\u01b0\u1eddng h\u1ee3p minh h\u1ecda th\u1ef1c t\u1ebf m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_5382\" aria-describedby=\"caption-attachment-5382\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5382\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/12-truong-hop-minh-hoa-thuc-te-moi-quan-he-lien-ket.jpg\" alt=\"12 tr\u01b0\u1eddng h\u1ee3p minh h\u1ecda th\u1ef1c t\u1ebf m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/12-truong-hop-minh-hoa-thuc-te-moi-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/12-truong-hop-minh-hoa-thuc-te-moi-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/12-truong-hop-minh-hoa-thuc-te-moi-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/12-truong-hop-minh-hoa-thuc-te-moi-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/12-truong-hop-minh-hoa-thuc-te-moi-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5382\" class=\"wp-caption-text\">12 tr\u01b0\u1eddng h\u1ee3p minh h\u1ecda th\u1ef1c t\u1ebf m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">\u0110\u1ec3 d\u1ec5 h\u00ecnh dung c\u00e1ch \u00e1p d\u1ee5ng, c\u00f9ng <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">MAN \u2013 Master Accountant Network<\/a><\/span><\/strong> xem qua c\u00e1c v\u00ed d\u1ee5 th\u1ef1c t\u1ebf cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p. Nh\u1eefng minh h\u1ecda n\u00e0y gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n r\u00f5 h\u01a1n, tr\u00e1nh nh\u1ea7m l\u1eabn khi k\u00ea khai v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Doanh_nghiep_so_huu_truc_tiep_hoac_gian_tiep_tren_25_von_gop_cua_doanh_nghiep_khac\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp tr\u00ean 25% v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 d\u1ef1a tr\u00ean tr\u01b0\u1eddng h\u1ee3p 1 tr\u00edch d\u1eabn:<\/span><\/p>\n<blockquote><p><em>M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">C\u00f4ng ty ABC Vi\u1ec7t Nam s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed, v\u1ed1n \u0111i\u1ec1u l\u1ec7 100 t\u1ef7 \u0111\u1ed3ng. C\u00f4ng ty XYZ Nh\u1eadt B\u1ea3n g\u00f3p tr\u1ef1c ti\u1ebfp 30 t\u1ef7 \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 30% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n<p style=\"text-align: justify;\">V\u00ec XYZ n\u1eafm gi\u1eef tr\u00ean 25% v\u1ed1n g\u00f3p t\u1ea1i ABC n\u00ean hai b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft. M\u1ecdi giao d\u1ecbch gi\u1eefa ABC v\u00e0 XYZ (mua nguy\u00ean v\u1eadt li\u1ec7u, tr\u1ea3 ph\u00ed b\u1ea3n quy\u1ec1n c\u00f4ng ngh\u1ec7\u2026) \u0111\u1ec1u ph\u1ea3i k\u00ea khai l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Hai_doanh_nghiep_co_chung_chu_so_huu_ben_thu_ba_nam_giu_tu_25_von_gop_tro_len_truc_tiep_hoac_gian_tiep\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Hai doanh nghi\u1ec7p c\u00f3 chung ch\u1ee7 s\u1edf h\u1eefu b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef t\u1eeb 25% v\u1ed1n g\u00f3p tr\u1edf l\u00ean (tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 d\u1ef1a tr\u00ean tr\u01b0\u1eddng h\u1ee3p 2 tr\u00edch d\u1eabn:<\/span><\/p>\n<blockquote><p><em>C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">T\u1eadp \u0111o\u00e0n X n\u1eafm gi\u1eef 40% v\u1ed1n g\u00f3p t\u1ea1i C\u00f4ng ty A v\u00e0 35% v\u1ed1n g\u00f3p t\u1ea1i C\u00f4ng ty B. D\u00f9 A v\u00e0 B kh\u00f4ng g\u00f3p v\u1ed1n v\u00e0o nhau, c\u1ea3 hai \u0111\u1ec1u c\u00f3 tr\u00ean 25% v\u1ed1n g\u00f3p do c\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef.<\/p>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">Do \u0111\u00f3, A v\u00e0 B c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft khi ph\u00e1t sinh mua b\u00e1n, vay v\u1ed1n hay cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eabn nhau.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Co_dong_lon_nhat_nam_toi_thieu_10_co_phan_truc_tiep_hoac_gian_tiep_cua_doanh_nghiep_khac\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: C\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t n\u1eafm t\u1ed1i thi\u1ec3u 10% c\u1ed5 ph\u1ea7n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote>\n<p data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mand04q62ef.8491&quot;}]\"><em>M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia<\/em><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">C\u00f4ng ty A tr\u1ef1c ti\u1ebfp n\u1eafm gi\u1eef 17% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n B v\u00e0 l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t. T\u1ef7 l\u1ec7 n\u00e0y ch\u01b0a \u0111\u1ea1t 25%, nh\u01b0ng \u0111i\u1ec3m c ch\u1ec9 y\u00eau c\u1ea7u \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n: l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u00e0 n\u1eafm gi\u1eef t\u1eeb 10% c\u1ed5 ph\u1ea7n tr\u1edf l\u00ean.<\/p>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\"><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu A ch\u1ec9 n\u1eafm 17% nh\u01b0ng c\u00f3 c\u1ed5 \u0111\u00f4ng kh\u00e1c n\u1eafm nhi\u1ec1u h\u01a1n, A kh\u00f4ng thu\u1ed9c \u0111i\u1ec3m c. Khi \u0111\u00e3 th\u1ecfa c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n, m\u1ecdi giao d\u1ecbch gi\u1eefa A v\u00e0 B (cho vay n\u1ed9i b\u1ed9, cung c\u1ea5p d\u1ecbch v\u1ee5, chuy\u1ec3n giao t\u00e0i s\u1ea3n) l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_Doanh_nghiep_bao_lanh_hoac_cho_vay_%E2%89%A525_von_gop_tren_50_no_trungdai_han\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 4: Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho vay \u226525% v\u1ed1n g\u00f3p tr\u00ean 50% n\u1ee3 trung\/d\u00e0i h\u1ea1n.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5:<\/span><\/p>\n<blockquote>\n<p data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mand04q62ef.9216&quot;}]\"><em>M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/em><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 3 []\">C\u00f4ng ty M cho C\u00f4ng ty N vay 120 t\u1ef7 \u0111\u1ed3ng, k\u1ef3 h\u1ea1n 4 n\u0103m. N c\u00f3 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu 400 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n 200 t\u1ef7 \u0111\u1ed3ng (120 t\u1ef7 vay t\u1eeb M, 80 t\u1ef7 vay b\u00ean th\u1ee9 ba).<\/p>\n<ul style=\"text-align: justify;\">\n<li>D\u01b0 n\u1ee3 vay t\u1eeb M = 120\/400 = 30% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a N (\u2265 25%).<\/li>\n<li>D\u01b0 n\u1ee3 vay t\u1eeb M = 120\/200 = 60% t\u1ed5ng d\u01b0 n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a N (&gt; 50%).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">Kho\u1ea3n vay th\u1ecfa \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n n\u00ean M v\u00e0 N c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft. L\u01b0u \u00fd Ngh\u1ecb \u0111\u1ecbnh 255 t\u00ednh theo <strong>t\u1ed5ng d\u01b0 n\u1ee3<\/strong> c\u00e1c kho\u1ea3n vay v\u1edbi c\u00f9ng m\u1ed9t b\u00ean cho vay ho\u1eb7c b\u1ea3o l\u00e3nh, kh\u00f4ng x\u00e9t ri\u00eang t\u1eebng h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">03 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng t\u1ea1i \u0111i\u1ec3m d:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">\n<p data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;mand04q62ef.10269&quot;,&quot;kind&quot;:&quot;bullet&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;mand04q62ef.10270&quot;,&quot;checked&quot;:null}]\">B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 96\/2025\/QH15) kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, c, \u0111, e, g, h, k, l v\u00e0 \u0111i\u1ec3m m kho\u1ea3n n\u00e0y.<\/p>\n<\/li>\n<li data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">\n<p data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;mand04q62ef.10269&quot;,&quot;kind&quot;:&quot;bullet&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;mand04q62ef.10270&quot;,&quot;checked&quot;:null}]\">B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 96\/2025\/QH15) v\u00e0 doanh nghi\u1ec7p \u0111i vay ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh kh\u00f4ng tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m b, e v\u00e0 \u0111i\u1ec3m i kho\u1ea3n n\u00e0y.<\/p>\n<\/li>\n<li data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">\n<p data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;mand04q62ef.10269&quot;,&quot;kind&quot;:&quot;bullet&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;mand04q62ef.10270&quot;,&quot;checked&quot;:null}]\">Ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m c kho\u1ea3n n\u00e0y.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, kho\u1ea3n vay ng\u00e2n h\u00e0ng th\u00f4ng th\u01b0\u1eddng (ng\u00e2n h\u00e0ng kh\u00f4ng g\u00f3p v\u1ed1n, kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p \u0111i vay) kh\u00f4ng l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft, d\u00f9 d\u01b0 n\u1ee3 v\u01b0\u1ee3t c\u00e1c ng\u01b0\u1ee1ng.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_5_Doanh_nghiep_co_moi_quan_he_lien_ket_neu_chi_dinh_hon_50_lanh_dao_hoac_mot_lanh_dao_duoc_chi_dinh_quyet_dinh_chinh_sach_tai_chinh_hoac_hoat_dong_cua_doanh_nghiep_khac\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 5: Doanh nghi\u1ec7p c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu ch\u1ec9 \u0111\u1ecbnh h\u01a1n 50% l\u00e3nh \u0111\u1ea1o ho\u1eb7c m\u1ed9t l\u00e3nh \u0111\u1ea1o \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 tr\u01b0\u1eddng h\u1ee3p 5 tr\u00edch d\u1eabn:<\/span><\/p>\n<blockquote><p><em>M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a 01 doanh nghi\u1ec7p kh\u00e1c v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u01b0\u1ee3ng c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai; ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai.<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">C\u00f4ng ty c\u1ed5 ph\u1ea7n Y c\u00f3 5 th\u00e0nh vi\u00ean H\u0110QT, trong \u0111\u00f3 C\u00f4ng ty X ch\u1ec9 \u0111\u1ecbnh 3 th\u00e0nh vi\u00ean (60%). M\u1ed9t th\u00e0nh vi\u00ean do X ch\u1ec9 \u0111\u1ecbnh gi\u1eef ch\u1ee9c Ch\u1ee7 t\u1ecbch H\u0110QT ki\u00eam Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh, c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Y.<\/p>\n<p style=\"text-align: justify;\">X v\u00e0 Y c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo \u0111i\u1ec3m \u0111, k\u1ec3 c\u1ea3 khi t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a X t\u1ea1i Y d\u01b0\u1edbi 25%.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_6_Hai_doanh_nghiep_cung_co_Ban_lanh_dao_do_mot_thu_ba_chi_dinh\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 6: Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 Ban l\u00e3nh \u0111\u1ea1o do m\u1ed9t th\u1ee9 ba ch\u1ec9 \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 tr\u01b0\u1eddng h\u1ee3p 6 tr\u00edch d\u1eabn:<\/span><\/p>\n<blockquote><p><em>Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi b\u00ean th\u1ee9 ba.<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">C\u00f4ng ty X v\u00e0 C\u00f4ng ty Y m\u1ed7i b\u00ean c\u00f3 5 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o, trong \u0111\u00f3 c\u1ea3 hai \u0111\u1ec1u c\u00f3 3\/5 th\u00e0nh vi\u00ean (60%) do T\u1eadp \u0111o\u00e0n Z b\u1ed5 nhi\u1ec7m. X v\u00e0 Y kh\u00f4ng s\u1edf h\u1eefu v\u1ed1n ch\u00e9o l\u1eabn nhau.<\/p>\n<p style=\"text-align: justify;\">V\u00ec c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o do m\u1ed9t b\u00ean th\u1ee9 ba ch\u1ec9 \u0111\u1ecbnh, X v\u00e0 Y c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_7_Hai_doanh_nghiep_duoc_dieu_hanh_kiem_soat_boi_cac_ca_nhan_co_quan_he_gia_dinh\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 7: Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 tr\u01b0\u1eddng h\u1ee3p 7 tr\u00edch d\u1eabn: <\/span><\/p>\n<blockquote><p><em>Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 v\u1ee3, ch\u1ed3ng; cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha m\u1eb9 d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha m\u1eb9 ch\u1ed3ng; con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, con d\u00e2u, con r\u1ec3; anh ch\u1ecb em c\u00f9ng cha m\u1eb9, anh ch\u1ecb em c\u00f9ng cha kh\u00e1c m\u1eb9, anh ch\u1ecb em c\u00f9ng m\u1eb9 kh\u00e1c cha; anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u c\u1ee7a ng\u01b0\u1eddi c\u00f9ng cha m\u1eb9 ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9, c\u00f9ng m\u1eb9 kh\u00e1c cha; \u00f4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i; ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t.<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">C\u00f4ng ty X s\u1ea3n xu\u1ea5t d\u01b0\u1ee3c ph\u1ea9m do \u00f4ng Nguy\u1ec5n V\u0103n A l\u00e0m T\u1ed5ng Gi\u00e1m \u0111\u1ed1c. C\u00f4ng ty Y ph\u00e2n ph\u1ed1i d\u01b0\u1ee3c ph\u1ea9m do b\u00e0 Nguy\u1ec5n Th\u1ecb B, em ru\u1ed9t \u00f4ng A, n\u1eafm quy\u1ec1n \u0111i\u1ec1u h\u00e0nh v\u00e0 ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">D\u00f9 kh\u00f4ng g\u00f3p v\u1ed1n ch\u00e9o, X v\u00e0 Y v\u1eabn c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00ec c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 anh, ch\u1ecb, em ru\u1ed9t.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_8_Quan_he_giua_tru_so_chinh_va_co_so_thuong_tru_cua_to_chuc_ca_nhan_nuoc_ngoai\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 8: Quan h\u1ec7 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/p>\n<blockquote><p><em>Hai c\u01a1 s\u1edf kinh doanh c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">T\u1eadp \u0111o\u00e0n X c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i Singapore v\u00e0 hai c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam (H\u00e0 N\u1ed9i v\u00e0 TP. H\u1ed3 Ch\u00ed Minh). C\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 nh\u01b0 ph\u00e2n b\u1ed5 chi ph\u00ed qu\u1ea3n l\u00fd, d\u00f9ng chung nh\u00e2n s\u1ef1 hay chuy\u1ec3n giao h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 t\u1eeb tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec1u ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\">Quan h\u1ec7 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u1edbi t\u1eebng c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, v\u00e0 gi\u1eefa hai c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa v\u1edbi nhau, \u0111\u1ec1u l\u00e0 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_9_Doanh_nghiep_bi_kiem_soat_boi_cung_mot_ca_nhan_thong_qua_so_huu_von_hoac_quyen_dieu_hanh\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 9: Doanh nghi\u1ec7p b\u1ecb ki\u1ec3m so\u00e1t b\u1edfi c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua s\u1edf h\u1eefu v\u1ed1n ho\u1eb7c quy\u1ec1n \u0111i\u1ec1u h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 tr\u01b0\u1eddng h\u1ee3p 9 tr\u00edch d\u1eabn:<\/span><\/p>\n<blockquote><p><em>C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n n\u00e0y v\u00e0o doanh nghi\u1ec7p \u0111\u00f3 tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">\u00d4ng Nguy\u1ec5n V\u0103n A s\u1edf h\u1eefu 40% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 l\u00e0 Ch\u1ee7 t\u1ecbch H\u0110QT C\u00f4ng ty X, \u0111\u1ed3ng th\u1eddi s\u1edf h\u1eefu 35% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 l\u00e0 Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh C\u00f4ng ty Y.<\/p>\n<p style=\"text-align: justify;\">X v\u00e0 Y c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft do c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a \u00f4ng A th\u00f4ng qua v\u1ed1n g\u00f3p v\u00e0 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh tr\u1ef1c ti\u1ebfp.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_10_Doanh_nghiep_chi_nhanh_hach_toan_doc_lap_chiu_su_kiem_soat_tren_thuc_te\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 10: Doanh nghi\u1ec7p, chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t tr\u00ean th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 tr\u01b0\u1eddng h\u1ee3p 10 tr\u00edch d\u1eabn:<\/span><\/p>\n<blockquote><p><em>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed3ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">C\u00f4ng ty X ch\u1ec9 s\u1edf h\u1eefu 20% v\u1ed1n t\u1ea1i C\u00f4ng ty Y, d\u01b0\u1edbi ng\u01b0\u1ee1ng 25%. Tuy nhi\u00ean, Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh v\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a Y \u0111\u1ec1u do X b\u1ed5 nhi\u1ec7m; m\u1ecdi h\u1ee3p \u0111\u1ed3ng mua nguy\u00ean v\u1eadt li\u1ec7u l\u1edbn v\u00e0 k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t c\u1ee7a Y \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c X ph\u00ea duy\u1ec7t.<\/p>\n<p style=\"text-align: justify;\">X ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a Y n\u00ean hai b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft. \u0110i\u1ec3m m\u1edbi c\u1ea7n l\u01b0u \u00fd: ti\u00eau ch\u00ed n\u00e0y \u00e1p d\u1ee5ng c\u1ea3 v\u1edbi chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf TNDN.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_11_Chuyen_nhuong_von_vay_cho_vay_muon_cho_muon_voi_ca_nhan_dieu_hanh_kiem_soat_hoac_nguoi_than\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 11: Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c ng\u01b0\u1eddi th\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5:<\/span><\/p>\n<blockquote><p><em>Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay &#8211; cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m gkho\u1ea3n n\u00e0y.<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">Trong k\u1ef3 t\u00ednh thu\u1ebf 2026, C\u00f4ng ty X (v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu 200 t\u1ef7 \u0111\u1ed3ng) ph\u00e1t sinh c\u00e1c giao d\u1ecbch sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 30% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a X v\u1edbi \u00f4ng B, Ch\u1ee7 t\u1ecbch H\u0110QT tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh X. T\u1ef7 l\u1ec7 30% v\u01b0\u1ee3t ng\u01b0\u1ee1ng 25%.<\/li>\n<li>X vay 25 t\u1ef7 \u0111\u1ed3ng t\u1eeb T\u1ed5ng Gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 12,5% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m vay, v\u01b0\u1ee3t ng\u01b0\u1ee1ng 10%.<\/li>\n<li>X m\u01b0\u1ee3n 22 t\u1ef7 \u0111\u1ed3ng kh\u00f4ng t\u00ednh l\u00e3i t\u1eeb b\u00e0 C, v\u1ee3 c\u1ee7a T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 11% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, giao d\u1ecbch m\u01b0\u1ee3n ch\u01b0a \u0111\u01b0\u1ee3c n\u00eau r\u00f5; theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, giao d\u1ecbch n\u00e0y \u0111\u00e3 thu\u1ed9c \u0111i\u1ec3m l.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u1ea3 ba giao d\u1ecbch \u0111\u1ec1u l\u00e0m ph\u00e1t sinh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa X v\u00e0 c\u00e1c c\u00e1 nh\u00e2n li\u00ean quan. X ph\u1ea3i k\u00ea khai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh. Xem th\u00eam: <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/span><\/strong><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_12_To_chuc_tin_dung_voi_cong_ty_con_cong_ty_kiem_soat_cong_ty_lien_ket\"><\/span><strong>Tr\u01b0\u1eddng h\u1ee3p 12: T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t, c\u00f4ng ty li\u00ean k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 \u0111i\u1ec3m m kho\u1ea3n 2 \u0110i\u1ec1u 5:<\/p>\n<blockquote><p><em>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi C\u00f4ng ty con ho\u1eb7c v\u1edbi C\u00f4ng ty ki\u1ec3m so\u00e1t v\u1edbi C\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 96\/2025\/QH15).<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n K c\u00f3 C\u00f4ng ty TNHH Qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng ty con, v\u00e0 C\u00f4ng ty ch\u1ee9ng kho\u00e1n S l\u00e0 c\u00f4ng ty li\u00ean k\u1ebft theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\">Quan h\u1ec7 gi\u1eefa K v\u1edbi c\u00f4ng ty con v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft. C\u00e1c giao d\u1ecbch nh\u01b0 \u1ee7y th\u00e1c qu\u1ea3n l\u00fd n\u1ee3, cung c\u1ea5p d\u1ecbch v\u1ee5, ph\u00e2n b\u1ed5 chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP gi\u1eef n\u1ec1n t\u1ea3ng c\u00e1c ti\u00eau ch\u00ed c\u0169 nh\u01b0ng m\u1edf r\u1ed9ng ph\u1ea1m vi nh\u1eadn di\u1ec7n m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh v\u00e0 ng\u01b0\u1eddi th\u00e2n, c\u00f9ng quy \u0111\u1ecbnh ri\u00eang cho chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quan h\u1ec7 s\u1edf h\u1eefu, nh\u00e2n s\u1ef1 v\u00e0 c\u00e1c kho\u1ea3n vay, m\u01b0\u1ee3n ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026 \u0111\u1ec3 k\u00ea khai \u0111\u00fang v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. N\u1ebfu c\u1ea7n h\u1ed7 tr\u1ee3 x\u00e1c \u0111\u1ecbnh, k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, h\u00e3y li\u00ean h\u1ec7 Ms. Ng\u00e2n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><b>Li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<\/b><\/a><\/span> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><span id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" class=\"ez-toc-section\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/li>\n<li aria-level=\"1\"><b>Mobile\/Zalo:<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>Email:<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google Business Profile:<\/b><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\"> <b>Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/b><\/a><\/li>\n<li aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\"> <b>Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/b>\u00a0<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\"> <b>L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/b><\/a>. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_moi_quan_he_lien_ket\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_co_bao_nhieu_truong_hop_duoc_xac_dinh_la_co_quan_he_lien_ket\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f3 bao nhi\u00eau tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">C\u00f3 12 tr\u01b0\u1eddng h\u1ee3p, quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d, \u0111, e, g, h, i, k, l v\u00e0 m kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n thu\u1ed9c m\u1ed9t trong 12 tr\u01b0\u1eddng h\u1ee3p l\u00e0 \u0111\u00e3 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi b\u00ean kia.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_ap_dung_tu_khi_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026. Do \u0111\u00f3, vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft cho k\u1ef3 t\u00ednh thu\u1ebf 2026 tr\u1edf \u0111i th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/p>\n<h3 style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vay_von_ngan_hang_co_bi_xac_dinh_la_co_quan_he_lien_ket_voi_ngan_hang_khong\"><\/span>Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u00e2n h\u00e0ng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng. Theo tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng d.1 v\u00e0 d.2 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cho vay ho\u1eb7c b\u1ea3o l\u00e3nh kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay th\u00ec kh\u00f4ng h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft theo \u0111i\u1ec3m d, k\u1ec3 c\u1ea3 khi d\u01b0 n\u1ee3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p v\u00e0 50% n\u1ee3 trung, d\u00e0i h\u1ea1n.<\/p>\n<h3 style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Giam_doc_hoac_nguoi_than_cua_giam_doc_cho_cong_ty_muon_tien_tai_san_co_lam_phat_sinh_quan_he_lien_ket_khong\"><\/span>Gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n, t\u00e0i s\u1ea3n c\u00f3 l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\">C\u00f3, n\u1ebfu gi\u00e1 tr\u1ecb m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi t\u1ea1i \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u00e1p d\u1ee5ng v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh t\u1ea1i \u0111i\u1ec3m g.<\/p>\n<h3 style=\"text-align: justify;\" data-lfile-container=\"5eb63158-3484-472d-8738-23b18760daf2\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Ty_le_10_von_gop_trong_giao_dich_vay_muon_duoc_xac_dinh_tai_thoi_diem_nao\"><\/span>T\u1ef7 l\u1ec7 10% v\u1ed1n g\u00f3p trong giao d\u1ecbch vay, m\u01b0\u1ee3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu gi\u00e1 tr\u1ecb t\u1eebng kho\u1ea3n vay, m\u01b0\u1ee3n v\u1edbi v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu ghi nh\u1eadn t\u1ea1i \u0111\u00fang ng\u00e0y ph\u00e1t sinh, kh\u00f4ng l\u1ea5y s\u1ed1 cu\u1ed1i n\u0103m.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/7\/2026, m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1edbi 12 tr\u01b0\u1eddng h\u1ee3p (\u0111i\u1ec3m a \u0111\u1ebfn \u0111i\u1ec3m m). Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2139","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2139","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=2139"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2139\/revisions"}],"predecessor-version":[{"id":5383,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2139\/revisions\/5383"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5380"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}