{"id":3557,"date":"2026-07-17T16:37:31","date_gmt":"2026-07-17T09:37:31","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3557"},"modified":"2026-07-17T16:37:31","modified_gmt":"2026-07-17T09:37:31","slug":"dich-vu-tu-van-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/","title":{"rendered":"D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i TP.HCM chuy\u00ean nghi\u1ec7p, uy t\u00edn"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 gi\u1ea3i ph\u00e1p quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p l\u00ean \u0111\u1ebfn h\u00e0ng t\u1ef7 \u0111\u1ed3ng, khi c\u01a1 quan thu\u1ebf \u0111ang si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1. \u0110\u1eb7c bi\u1ec7t, t\u1eeb ng\u00e0y 01\/7\/2026, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1edbi h\u00e0ng lo\u1ea1t \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, khi\u1ebfn vi\u1ec7c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh k\u1ecbp th\u1eddi tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf &#8211; ki\u1ec3m to\u00e1n c\u00f9ng \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c v\u1edbi C\u1ee5c Thu\u1ebf TP.HCM, MAN &#8211; Master Accountant Network mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n t\u1eeb r\u00e0 so\u00e1t r\u1ee7i ro, l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay \u0111\u1ebfn \u0111\u1ed3ng h\u00e0nh b\u1ea3o v\u1ec7 h\u1ed3 s\u01a1 tr\u01b0\u1edbc thanh tra, gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang lu\u1eadt v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf b\u1ec1n v\u1eefng. <\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 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 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class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Can_cu_phap_ly_then_chot_Tu_Nghi_dinh_1322020ND-CP_den_Nghi_dinh_2552026ND-CP\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd then ch\u1ed1t: T\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Hieu_ro_ve_Giao_dich_lien_ket_va_Nghia_vu_tuan_thu\" >Hi\u1ec3u r\u00f5 v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Nhan_dien_cac_ben_co_quan_he_lien_ket\" >Nh\u1eadn di\u1ec7n c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Luu_y_cap_nhat_theo_Nghi_dinh_2552026ND-CP\" >L\u01b0u \u00fd c\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Cac_loai_giao_dich_lien_ket_thuong_gap_tai_TPHCM\" >C\u00e1c lo\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng g\u1eb7p t\u1ea1i TP.HCM<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Rui_ro_khon_luong_khi_thieu_su_tu_van_chuyen_nghiep\" >R\u1ee7i ro kh\u00f4n l\u01b0\u1eddng khi thi\u1ebfu s\u1ef1 t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Rui_ro_bi_an_dinh_thue_va_loai_bo_chi_phi\" >R\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 lo\u1ea1i b\u1ecf chi ph\u00ed<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Cap_nhat_theo_Nghi_dinh_2552026ND-CP\" >C\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Rui_ro_truy_thu_day_chuyen_qua_nhieu_ky_thanh_tra_chuyen_gia\" >R\u1ee7i ro truy thu d\u00e2y chuy\u1ec1n qua nhi\u1ec1u k\u1ef3 thanh tra chuy\u1ec3n gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Rui_ro_danh_thue_trung\" >R\u1ee7i ro \u0111\u00e1nh thu\u1ebf tr\u00f9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Rui_ro_tu_du_lieu_so_sanh_Benchmarking\" >R\u1ee7i ro t\u1eeb d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Cap_nhat_Dieu_17_Nghi_dinh_2552026ND-CP\" >C\u1eadp nh\u1eadt \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Giai_phap_tu_Dich_vu_tu_van_giao_dich_lien_ket_cua_MAN_%E2%80%93_Master_Accountant_Network\" >Gi\u1ea3i ph\u00e1p t\u1eeb D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Quy_trinh_cung_cap_dich_vu_tu_van_giao_dich_lien_ket\" >Quy tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Buoc_1_Ra_soat_rui_ro_va_Chan_doan_suc_khoe_thue\" >B\u01b0\u1edbc 1: R\u00e0 so\u00e1t r\u1ee7i ro v\u00e0 Ch\u1ea9n \u0111o\u00e1n s\u1ee9c kh\u1ecfe thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Buoc_2_Phan_tich_du_lieu_so_sanh_Benchmarking\" >B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Buoc_3_Xay_dung_bo_Ho_so_Giao_dich_lien_ket\" >B\u01b0\u1edbc 3: X\u00e2y d\u1ef1ng b\u1ed9 H\u1ed3 s\u01a1 Giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Buoc_4_Toi_uu_chi_phi_lai_vay_va_cau_truc_tai_chinh\" >B\u01b0\u1edbc 4: T\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay v\u00e0 c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Buoc_5_Dong_hanh_giai_trinh_va_bao_ve_Ho_so\" >B\u01b0\u1edbc 5: \u0110\u1ed3ng h\u00e0nh gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ea3o v\u1ec7 H\u1ed3 s\u01a1<\/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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Bang_gia_dich_vu_tu_van_giao_dich_lien_ket_2026\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Ket_luan_Dung_de_giao_dich_lien_ket_lam_rao_can_phat_trien\" >K\u1ebft lu\u1eadn: \u0110\u1eebng \u0111\u1ec3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0m r\u00e0o c\u1ea3n ph\u00e1t tri\u1ec3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_dich_vu_tu_van_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch 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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Doanh_nghiep_nao_bat_buoc_phai_lap_ho_so_giao_dich_lien_ket\" >Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch 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-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Chi_phi_lai_vay_vuot_30_EBITDA_co_duoc_chuyen_sang_nam_sau_khong\" >Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Doanh_nghiep_nho_co_can_su_dung_dich_vu_tu_van_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch 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-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Benchmarking_so_sanh_doc_lap_co_thuc_su_quan_trong_khong\" >Benchmarking (so s\u00e1nh \u0111\u1ed9c l\u1eadp) c\u00f3 th\u1ef1c s\u1ef1 quan tr\u1ecdng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/#Doanh_nghiep_dang_ap_dung_Nghi_dinh_1322020ND-CP_co_phai_lam_lai_ho_so_theo_Nghi_dinh_2552026_khong\" >Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f3 ph\u1ea3i l\u00e0m l\u1ea1i h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_Giao_dich_lien_ket_la_tam_diem\"><\/span><b>T\u1ea1i sao Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 t\u00e2m \u0111i\u1ec3m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/Eqz8XnNRfJQ?si=eg_xp1HYR5fd5_zW\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u l\u1edbn (Big Data) k\u1ebft h\u1ee3p v\u1edbi tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o \u0111\u1ec3 ph\u00e2n t\u00edch r\u1ee7i ro thu\u1ebf. C\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n hay ph\u00ed d\u1ecbch v\u1ee5, m\u00e0 \u0111\u00e3 bi\u1ebfn chuy\u1ec3n th\u00e0nh c\u00e1c c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_chuyen_dich_tu_Hau_kiem_sang_Kiem_soat_dong_tien\"><\/span><b>S\u1ef1 chuy\u1ec3n d\u1ecbch t\u1eeb H\u1eadu ki\u1ec3m sang Ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u1ee3i \u0111\u1ebfn k\u1ef3 thanh tra m\u1edbi cu\u1ed1ng cu\u1ed3ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, th\u00ec nay, C\u1ee5c Thu\u1ebf TP.HCM \u0111\u00e3 \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t th\u1eddi gian th\u1ef1c. B\u1ea5t k\u1ef3 s\u1ef1 b\u1ea5t th\u01b0\u1eddng n\u00e0o trong bi\u00ean l\u1ee3i nhu\u1eadn so v\u1edbi trung b\u00ecnh ng\u00e0nh \u0111\u1ec1u c\u00f3 th\u1ec3 k\u00edch ho\u1ea1t m\u1ed9t l\u1ec7nh r\u00e0 so\u00e1t ngay l\u1eadp t\u1ee9c. \u0110\u00e2y l\u00e0 l\u00fd do d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 v\u00f4 c\u00f9ng c\u1ea5p thi\u1ebft cho m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd r\u1ee7i ro, Ngh\u1ecb \u0111\u1ecbnh 255\/2026 c\u00f2n b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, ph\u1ea3n \u00e1nh s\u1ef1 chuy\u1ec3n d\u1ecbch m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf t\u1eeb qu\u1ea3n l\u00fd r\u1ee7i ro (t\u1eadp trung ph\u00e1t hi\u1ec7n sai ph\u1ea1m, thanh tra x\u1eed ph\u1ea1t) sang m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 l\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m trung t\u00e2m. C\u1ee5 th\u1ec3, c\u01a1 quan thu\u1ebf s\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd r\u1ee7i ro;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh theo l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n ho\u1eb7c nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 n\u00e2ng cao tu\u00e2n th\u1ee7, gi\u1ea3m r\u1ee7i ro cho doanh nghi\u1ec7p tham gia ch\u01b0\u01a1ng tr\u00ecnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin, d\u1eef li\u1ec7u doanh nghi\u1ec7p cung c\u1ea5p khi tham gia ch\u01b0\u01a1ng tr\u00ecnh. <\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_then_chot_Tu_Nghi_dinh_1322020ND-CP_den_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd then ch\u1ed1t: T\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n tr\u01b0\u1edbc, m\u1ecdi ho\u1ea1t \u0111\u1ed9ng so\u00e1t x\u00e9t \u0111\u1ec1u xoay quanh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u1ebfn n\u0103m 2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, khung ph\u00e1p l\u00fd n\u00e0y \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, v\u1edbi hai thay \u0111\u1ed5i n\u1ec1n t\u1ea3ng \u0111\u00e1ng ch\u00fa \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng (\u0110i\u1ec1u 3): Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo h\u01b0\u1edbng d\u1eabn chi\u1ebfu t\u1edbi nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng trong qu\u1ea3n l\u00fd thu\u1ebf (kho\u1ea3n 4 \u0110i\u1ec1u 6) v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf (kho\u1ea3n 1 \u0110i\u1ec1u 22) c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t, \u0111\u1ea7y \u0111\u1ee7 v\u1edbi lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 gi\u1ea3i th\u00edch t\u1eeb ng\u1eef (\u0110i\u1ec1u 4): B\u1ed5 sung, ho\u00e0n thi\u1ec7n c\u00e1c kh\u00e1i ni\u1ec7m C\u00f4ng ty m\u1eb9 t\u1ed1i cao, Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf (d\u1eabn chi\u1ebfu Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u), \u0111\u1ed3ng th\u1eddi ho\u00e0n thi\u1ec7n \u0111\u1ecbnh ngh\u0129a v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft, H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u v\u00e0 T\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_ro_ve_Giao_dich_lien_ket_va_Nghia_vu_tuan_thu\"><\/span><b>Hi\u1ec3u r\u00f5 v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4687\" aria-describedby=\"caption-attachment-4687\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4687\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-tu-van-giao-dich-lien-ket-uy-tin-chuyen-nghiep-tai-TP.HCM-.jpg\" alt=\"D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft uy t\u00edn, chuy\u00ean nghi\u1ec7p t\u1ea1i TP.HCM\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-tu-van-giao-dich-lien-ket-uy-tin-chuyen-nghiep-tai-TP.HCM-.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-tu-van-giao-dich-lien-ket-uy-tin-chuyen-nghiep-tai-TP.HCM--300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-tu-van-giao-dich-lien-ket-uy-tin-chuyen-nghiep-tai-TP.HCM--1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-tu-van-giao-dich-lien-ket-uy-tin-chuyen-nghiep-tai-TP.HCM--768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-tu-van-giao-dich-lien-ket-uy-tin-chuyen-nghiep-tai-TP.HCM--18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4687\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft uy t\u00edn, chuy\u00ean nghi\u1ec7p t\u1ea1i TP.HCM<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro, tr\u01b0\u1edbc h\u1ebft doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u m\u00ecnh \u0111ang \u0111\u1ee9ng \u1edf \u0111\u00e2u trong b\u1ea3n \u0111\u1ed3 ph\u00e1p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_cac_ben_co_quan_he_lien_ket\"><\/span><b>Nh\u1eadn di\u1ec7n c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p a: M\u1ed9t b\u00ean 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 b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b: C\u1ea3 hai b\u00ean \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c: M\u1ed9t b\u00ean l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean kia v\u00e0 n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p d: M\u1ed9t b\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho b\u00ean kia 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 b\u1ea3o l\u00e3nh t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a b\u00ean \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p e: M\u1ed9t b\u00ean 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 b\u00ean kia v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u01b0\u1ee3ng c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c b\u00ean 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 b\u00ean th\u1ee9 hai; ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c b\u00ean 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 b\u00ean th\u1ee9 hai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p g: 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 m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h: 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 c\u00f3 m\u1ed1i quan h\u1ec7 th\u00e2n thi\u1ebft trong c\u00f9ng m\u1ed9t gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, cha \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 \u0111\u1ebb, m\u1eb9 nu\u00f4i, con \u0111\u1ebb, con nu\u00f4i, anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t, anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u, \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i, ch\u00e1u n\u1ed9i, \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i, ch\u00e1u ngo\u1ea1i, c\u00f4, d\u00ec, ch\u00fa, b\u00e1c, c\u1eadu ru\u1ed9t).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p i: Hai th\u1ef1c th\u1ec3 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p k: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t b\u1edfi m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 v\u00e0o doanh nghi\u1ec7p \u0111\u00f3 ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p l: C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng: <\/b><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf t\u1ea1i TP.HCM \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn tr\u01b0\u1eddng h\u1ee3p d (t\u1ef7 l\u1ec7 vay n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu) v\u00e0 tr\u01b0\u1eddng h\u1ee3p h (quan h\u1ec7 gia \u0111\u00ecnh trong c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u1edbn) v\u00ec \u0111\u00e2y th\u01b0\u1eddng l\u00e0 n\u01a1i ph\u00e1t sinh c\u00e1c giao d\u1ecbch thi\u1ebfu t\u00ednh kh\u00e1ch quan nh\u1ea5t. Vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t k\u1ef9 c\u00e1c m\u1ed1i quan h\u1ec7 \u1ea9n n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_cap_nhat_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>L\u01b0u \u00fd c\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00e1c tr\u01b0\u1eddng h\u1ee3p quan h\u1ec7 li\u00ean k\u1ebft n\u00eau tr\u00ean ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 sung th\u00eam hai n\u1ed9i dung m\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1edf r\u1ed9ng m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/b><span style=\"font-weight: 400;\"> (\u0111i\u1ec3m 1 kho\u1ea3n 2 \u0110i\u1ec1u 5): T\u01b0\u01a1ng t\u1ef1 nh\u01b0 m\u1ed1i quan h\u1ec7 vay, cho vay hi\u1ec7n h\u00e0nh, Ngh\u1ecb \u0111\u1ecbnh 255\/2026 b\u1ed5 sung quy \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh 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; ho\u1eb7c vay, cho vay, <\/span><b>m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/b><span style=\"font-weight: 400;\"> \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 c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh nh\u01b0 n\u00eau t\u1ea1i tr\u01b0\u1eddng h\u1ee3p h) th\u00ec c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ch\u01b0a quy \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c c\u00e1 nh\u00e2n n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb (kh\u00f4ng \u00e1p d\u1ee5ng) quan h\u1ec7 li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\"> (\u0111i\u1ec3m d.3 kho\u1ea3n 2 \u0110i\u1ec1u 5): Ch\u1ee7 n\u1ee3 ho\u1eb7c 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, s\u1ebd <\/span><b>kh\u00f4ng<\/b><span style=\"font-weight: 400;\"> b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi b\u00ean n\u1ee3 ho\u1eb7c b\u00ean \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh (theo tr\u01b0\u1eddng h\u1ee3p a v\u00e0 tr\u01b0\u1eddng h\u1ee3p c) n\u1ebfu t\u1ed5 ch\u1ee9c \u0111\u00f3 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 \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh ho\u00e0n to\u00e0n m\u1edbi, gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch x\u1eed l\u00fd n\u1ee3 x\u1ea5u c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/\">\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loai_giao_dich_lien_ket_thuong_gap_tai_TPHCM\"><\/span><b>C\u00e1c lo\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng g\u1eb7p t\u1ea1i TP.HCM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi \u0111\u1eb7c th\u00f9 l\u00e0 n\u01a1i t\u1eadp trung c\u00e1c KCN nh\u01b0 T\u00e2n Thu\u1eadn, Linh Trung, Hi\u1ec7p Ph\u01b0\u1edbc v\u00e0 Khu C\u00f4ng ngh\u1ec7 cao (SHTP), c\u00e1c giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean b\u1ecb soi k\u1ef9 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch vay v\u1ed1n: L\u00e3i su\u1ea5t vay t\u1eeb c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00e1c c\u00f4ng ty anh em trong t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd: C\u00e1c kho\u1ea3n chi ph\u00ed h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, ph\u00ed qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n (Management Fee).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh: Ti\u1ec1n b\u1ea3n quy\u1ec1n (Royalty), th\u01b0\u01a1ng hi\u1ec7u, b\u00ed quy\u1ebft c\u00f4ng ngh\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 th\u00e0nh ph\u1ea9m: Gi\u00e1 xu\u1ea5t nh\u1eadp kh\u1ea9u n\u1ed9i b\u1ed9 th\u01b0\u1eddng l\u1ec7ch pha so v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3 gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n r\u00f5 c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 r\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch tr\u00e1nh r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khon_luong_khi_thieu_su_tu_van_chuyen_nghiep\"><\/span><b>R\u1ee7i ro kh\u00f4n l\u01b0\u1eddng khi thi\u1ebfu s\u1ef1 t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3560\" aria-describedby=\"caption-attachment-3560\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3560\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-truy-thu-va-an-dinh-thue-khi-khong-tham-khao-dich-vu-tu-van-giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro truy thu v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf khi kh\u00f4ng tham kh\u1ea3o d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-truy-thu-va-an-dinh-thue-khi-khong-tham-khao-dich-vu-tu-van-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-truy-thu-va-an-dinh-thue-khi-khong-tham-khao-dich-vu-tu-van-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-truy-thu-va-an-dinh-thue-khi-khong-tham-khao-dich-vu-tu-van-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-truy-thu-va-an-dinh-thue-khi-khong-tham-khao-dich-vu-tu-van-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-truy-thu-va-an-dinh-thue-khi-khong-tham-khao-dich-vu-tu-van-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3560\" class=\"wp-caption-text\">R\u1ee7i ro truy thu v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf khi kh\u00f4ng tham kh\u1ea3o d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 quan ho\u1eb7c ch\u1ec9 s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ed5 th\u00f4ng \u0111\u1ec3 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 thi\u1ebfu \u0111i s\u1ef1 c\u1ed1 v\u1ea5n c\u1ee7a c\u00e1c chuy\u00ean gia am hi\u1ec3u chuy\u00ean s\u00e2u th\u01b0\u1eddng \u0111\u1ea9y doanh nghi\u1ec7p v\u00e0o nh\u1eefng t\u00ecnh hu\u1ed1ng r\u1ee7i ro m\u00e0 kh\u00f4ng th\u1ec3 l\u01b0\u1eddng tr\u01b0\u1edbc:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_bi_an_dinh_thue_va_loai_bo_chi_phi\"><\/span><b>R\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 lo\u1ea1i b\u1ecf chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 r\u1ee7i ro tr\u1ef1c ti\u1ebfp, n\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh kh\u00e1ch quan gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length). C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf m\u1ee9c gi\u00e1 doanh nghi\u1ec7p t\u1ef1 k\u00ea khai v\u00e0 \u00e1p d\u1ee5ng m\u1ee9c gi\u00e1 ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay v\u1edbi m\u1ee9c tr\u1ea7n 30% EBITDA. N\u1ebfu kh\u00f4ng tham v\u1ea5n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p \u0111\u1ec3 c\u1ea5u tr\u00fac v\u1ed1n h\u1ee3p l\u00fd, doanh nghi\u1ec7p s\u1ebd m\u1ea5t tr\u1eafng quy\u1ec1n kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay m\u1ed7i n\u0103m.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 21, kho\u1ea3n 1, \u0111i\u1ec3m c v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 23:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026 b\u1ed5 sung quy \u0111\u1ecbnh r\u00f5 c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, CbCR ch\u1ec9 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam. Tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ch\u1ec9 quy \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng CbCR \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Nay ph\u1ea1m vi c\u1ea5m \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng th\u00eam c\u1ea3 vi\u1ec7c d\u00f9ng CbCR \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay 30% EBITDA: Ngh\u1ecb \u0111\u1ecbnh 255\/2026 (kho\u1ea3n 3 \u0110i\u1ec1u 23) quy \u0111\u1ecbnh \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, b\u1ea3o \u0111\u1ea3m t\u00ednh li\u00ean t\u1ee5c c\u1ee7a ch\u00ednh s\u00e1ch v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_truy_thu_day_chuyen_qua_nhieu_ky_thanh_tra_chuyen_gia\"><\/span><b>R\u1ee7i ro truy thu d\u00e2y chuy\u1ec1n qua nhi\u1ec1u k\u1ef3 thanh tra chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi thanh tra quy\u1ebft to\u00e1n thu\u1ebf th\u00f4ng th\u01b0\u1eddng, thanh tra giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i TP.HCM th\u01b0\u1eddng k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu ch\u1ed3ng ch\u1ea5t: Khi m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf b\u1ecb \u1ea5n \u0111\u1ecbnh gi\u00e1, c\u01a1 quan thu\u1ebf c\u00f3 xu h\u01b0\u1edbng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u01b0\u01a1ng t\u1ef1 cho t\u1ea5t c\u1ea3 c\u00e1c n\u0103m c\u00f2n l\u1ea1i trong chu k\u1ef3 thanh tra (th\u01b0\u1eddng l\u00e0 3 &#8211; 5 n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ch\u1eadm n\u1ed9p: V\u1edbi m\u1ee9c 0.03%\/ng\u00e0y, s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p trong 3 &#8211; 5 n\u0103m th\u01b0\u1eddng x\u1ea5p x\u1ec9 b\u1eb1ng ch\u00ednh s\u1ed1 thu\u1ebf g\u1ed1c b\u1ecb truy thu, t\u1ea1o ra \u00e1p l\u1ef1c t\u00e0i ch\u00ednh kh\u1ed5ng l\u1ed3 c\u00f3 th\u1ec3 l\u00e0m t\u00ea li\u1ec7t d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_danh_thue_trung\"><\/span><b>R\u1ee7i ro \u0111\u00e1nh thu\u1ebf tr\u00f9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u1ea5n \u0111\u1ecbnh t\u0103ng l\u1ee3i nhu\u1eadn t\u1ea1i Vi\u1ec7t Nam, t\u1eadp \u0111o\u00e0n m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 \u0111\u00e3 n\u1ed9p thu\u1ebf cho ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u00f3. N\u1ebfu kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 chu\u1ea9n x\u00e1c v\u00e0 s\u1ef1 h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh chuy\u00ean s\u00e2u, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c Th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i. K\u1ebft qu\u1ea3 l\u00e0 T\u1eadp \u0111o\u00e0n ph\u1ea3i n\u1ed9p thu\u1ebf hai l\u1ea7n cho c\u00f9ng m\u1ed9t kho\u1ea3n l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_tu_du_lieu_so_sanh_Benchmarking\"><\/span><b>R\u1ee7i ro t\u1eeb d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p t\u1ef1 t\u00ecm d\u1eef li\u1ec7u so s\u00e1nh ho\u1eb7c s\u1eed d\u1ee5ng c\u00e1c doanh nghi\u1ec7p kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis). N\u0103m 2026, ch\u1ec9 c\u1ea7n m\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh (nh\u01b0 kh\u00e1c bi\u1ec7t v\u1ec1 quy m\u00f4 t\u00e0i s\u1ea3n, ch\u1ee9c n\u0103ng nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7), to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p s\u1ebd b\u1ecb coi l\u00e0 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb b\u00e1c b\u1ecf ho\u00e0n to\u00e0n. <\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_Dieu_17_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u1eadp nh\u1eadt \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026 b\u1ed5 sung, s\u1eafp x\u1ebfp l\u1ea1i th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u khi ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft theo tr\u00ecnh t\u1ef1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf (d\u1eabn chi\u1ebfu kho\u1ea3n 2 \u0110i\u1ec1u 35 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung th\u00eam ngu\u1ed3n C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh, qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, n\u1ed9i dung tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh. Vi\u1ec7c thi\u1ebft l\u1eadp th\u1ee9 t\u1ef1 \u01b0u ti\u00ean n\u00e0y gi\u00fap gi\u1ea3m thi\u1ec3u tranh c\u00e3i gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf khi l\u1ef1a ch\u1ecdn ngu\u1ed3n d\u1eef li\u1ec7u Benchmarking.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_tu_Dich_vu_tu_van_giao_dich_lien_ket_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Gi\u1ea3i ph\u00e1p t\u1eeb D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network mang \u0111\u1ebfn m\u1ed9t quy tr\u00ecnh t\u01b0 v\u1ea5n th\u1ef1c chi\u1ebfn, k\u1ebft h\u1ee3p gi\u1eefa ki\u1ebfn th\u1ee9c lu\u1eadt \u0111\u1ecbnh v\u00e0 d\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_cung_cap_dich_vu_tu_van_giao_dich_lien_ket\"><\/span><b>Quy tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_3559\" aria-describedby=\"caption-attachment-3559\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3559\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-dich-vu-tu-van-giao-dich-lien-ket.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-dich-vu-tu-van-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-dich-vu-tu-van-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-dich-vu-tu-van-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-dich-vu-tu-van-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-dich-vu-tu-van-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3559\" class=\"wp-caption-text\">Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN tri\u1ec3n khai quy tr\u00ecnh t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft theo 05 b\u01b0\u1edbc b\u00e0i b\u1ea3n, b\u00e1m s\u00e1t khung ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro to\u00e0n di\u1ec7n t\u1eeb kh\u00e2u r\u00e0 so\u00e1t ban \u0111\u1ea7u \u0111\u1ebfn khi ho\u00e0n t\u1ea5t gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_rui_ro_va_Chan_doan_suc_khoe_thue\"><\/span><b>B\u01b0\u1edbc 1: R\u00e0 so\u00e1t r\u1ee7i ro v\u00e0 Ch\u1ea9n \u0111o\u00e1n s\u1ee9c kh\u1ecfe thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u quan tr\u1ecdng nh\u1eb1m gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 b\u1ee9c tranh t\u00e0i ch\u00ednh v\u00e0 nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c \u0111i\u1ec3m y\u1ebfu ph\u00e1p l\u00fd tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf v\u00e0o cu\u1ed9c.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf trong 3 &#8211; 5 n\u0103m g\u1ea7n nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c b\u00ean li\u00ean k\u1ebft (bao g\u1ed3m c\u1ea3 c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi b\u1ed5 sung theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch bi\u00ean l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 so s\u00e1nh s\u01a1 b\u1ed9 v\u1edbi ng\u01b0\u1ee1ng an to\u00e0n c\u1ee7a ng\u00e0nh \u0111\u1ec3 c\u1ea3nh b\u00e1o c\u00e1c v\u00f9ng nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_tich_du_lieu_so_sanh_Benchmarking\"><\/span><b>B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee9ng minh m\u1ee9c gi\u00e1 giao d\u1ecbch l\u00e0 kh\u00e1ch quan v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng, MAN th\u1ef1c hi\u1ec7n quy tr\u00ecnh ph\u00e2n t\u00edch d\u1eef li\u1ec7u chuy\u00ean s\u00e2u nh\u1eb1m thi\u1ebft l\u1eadp m\u1ed9t v\u00f9ng an to\u00e0n v\u1ec1 l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c t\u00e1c v\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp chi\u1ebfn l\u01b0\u1ee3c t\u00ecm ki\u1ebfm doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng d\u1eef li\u1ec7u b\u1ea3n quy\u1ec1n (Orbis, Bloomberg) \u0111\u1ec3 l\u1ecdc danh s\u00e1ch c\u00f4ng ty so s\u00e1nh d\u1ef1a tr\u00ean ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR analysis),\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u m\u1edbi t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n kho\u1ea3ng gi\u00e1 ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn chu\u1ea9n (Interquartile Range) l\u00e0m th\u01b0\u1edbc \u0111o cho c\u00e1c giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Xay_dung_bo_Ho_so_Giao_dich_lien_ket\"><\/span><b>B\u01b0\u1edbc 3: X\u00e2y d\u1ef1ng b\u1ed9 H\u1ed3 s\u01a1 Giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u c\u1ed1t l\u00f5i gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u01a1 quan thanh tra, bao g\u1ed3m c\u00e1c h\u1ea1ng m\u1ee5c chi ti\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So\u1ea1n th\u1ea3o H\u1ed3 s\u01a1 qu\u1ed1c gi\u00e1 (Local File) ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: Chi ti\u1ebft h\u00f3a s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, chi\u1ebfn l\u01b0\u1ee3c kinh doanh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So\u1ea1n th\u1ea3o H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: M\u00f4 t\u1ea3 chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n m\u1eb9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 l\u1eadp t\u1edd khai m\u1eabu 01, 02, 03, 04 n\u1ed9p k\u00e8m quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Toi_uu_chi_phi_lai_vay_va_cau_truc_tai_chinh\"><\/span><b>B\u01b0\u1edbc 4: T\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay v\u00e0 c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 mua b\u00e1n h\u00e0ng h\u00f3a, vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n vay n\u1ed9i b\u1ed9 l\u00e0 th\u00e1ch th\u1ee9c l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p FDI. \u0110\u1ec3 gi\u1ea3i quy\u1ebft r\u00e0o c\u1ea3n t\u1eeb quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch EBITDA v\u00e0 t\u00ednh to\u00e1n ng\u01b0\u1ee1ng tr\u1ea7n l\u00e3i vay 30% \u0111\u1ec3 \u0111\u01b0a ra c\u1ea3nh b\u00e1o s\u1edbm v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n c\u00e1c ph\u01b0\u01a1ng \u00e1n chuy\u1ec3n v\u1ed1n vay th\u00e0nh v\u1ed1n g\u00f3p (Debt-to-Equity) ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh k\u1ef3 h\u1ea1n vay \u0111\u1ec3 t\u1eadn d\u1ee5ng quy\u1ec1n chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang c\u00e1c n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<blockquote><p><b><i>L\u01b0u \u00fd quan tr\u1ecdng:<\/i><\/b><i><span style=\"font-weight: 400;\"> Ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c b\u1ea3o l\u01b0u theo \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p><\/blockquote>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Dong_hanh_giai_trinh_va_bao_ve_Ho_so\"><\/span><b>B\u01b0\u1edbc 5: \u0110\u1ed3ng h\u00e0nh gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ea3o v\u1ec7 H\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ed1i \u0111a l\u1ee3i \u00edch cho doanh nghi\u1ec7p trong k\u1ef3 thanh tra, MAN s\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c v\u1edbi \u0111o\u00e0n ki\u1ec3m tra c\u1ee7a C\u1ee5c Thu\u1ebf TP.HCM \u0111\u1ec3 b\u1ea3o v\u1ec7 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn c\u00f4ng ty so s\u00e1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p c\u00e1c b\u1eb1ng ch\u1ee9ng b\u1ed5 sung, lu\u1eadn c\u1ee9 kinh t\u1ebf \u0111\u1ec3 ph\u1ea3n bi\u1ec7n c\u00e1c gi\u1ea3 \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_tu_van_giao_dich_lien_ket_2026\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng h\u00ecnh dung chi ph\u00ed v\u00e0 ph\u1ea1m vi tri\u1ec3n khai, ch\u00fang t\u00f4i x\u00e2y d\u1ef1ng b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean t\u1eebng nhu c\u1ea7u c\u1ee5 th\u1ec3 t\u1eeb k\u00ea khai c\u01a1 b\u1ea3n \u0111\u1ebfn l\u1eadp h\u1ed3 s\u01a1 chuy\u00ean s\u00e2u v\u00e0 h\u1ed7 tr\u1ee3 thanh tra. M\u1ee9c ph\u00ed \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf linh ho\u1ea1t theo \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch v\u00e0 quy m\u00f4 c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng chi ti\u1ebft c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 v\u00e0 chi ph\u00ed tham kh\u1ea3o n\u0103m 2026:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft 2026<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u1ea1ng m\u1ee5c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u1ea1m vi th\u1ef1c hi\u1ec7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00ed d\u1ecbch v\u1ee5 \u01b0\u1edbc t\u00ednh (VN\u0110)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n k\u00ea khai thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn, r\u00e0 so\u00e1t Ph\u1ee5 l\u1ee5c I, II, III v\u00e0 IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1eadp H\u1ed3 s\u01a1 Qu\u1ed1c gia (Local File)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, r\u1ee7i ro v\u00e0 t\u00e0i s\u1ea3n, Benchmarking.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 70.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 To\u00e0n c\u1ea7u (Master File)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p th\u00f4ng tin t\u1eeb t\u1eadp \u0111o\u00e0n m\u1eb9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tr\u1ecdn g\u00f3i ph\u00e1p l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Local File, Master File, T\u1edd khai v\u00e0 T\u01b0 v\u1ea5n n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">80.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 thanh tra<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea1i di\u1ec7n gi\u1ea3i tr\u00ecnh, x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 ph\u00f2ng v\u1ec7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Li\u00ean h\u1ec7<\/span><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang g\u00f3i d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 chu\u1ea9n ch\u1ec9nh m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc \u0111\u1ec3 t\u1ed1i \u01b0u thu\u1ebf, ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i tr\u00ecnh v\u00e0 t\u1ef1 tin v\u01b0\u1ee3t qua c\u00e1c k\u1ef3 thanh tra ng\u00e0y c\u00e0ng kh\u1eaft khe trong n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Dung_de_giao_dich_lien_ket_lam_rao_can_phat_trien\"><\/span><b>K\u1ebft lu\u1eadn: \u0110\u1eebng \u0111\u1ec3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0m r\u00e0o c\u1ea3n ph\u00e1t tri\u1ec3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e1ch \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c k\u1ef3 thanh tra, m\u00e0 ch\u00ednh l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 Ban l\u00e3nh \u0111\u1ea1o nh\u00ecn l\u1ea1i c\u1ea5u tr\u00fac v\u1eadn h\u00e0nh, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 gia t\u0103ng n\u0103ng l\u1ef1c c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng Qu\u1ed1c t\u1ebf. V\u1edbi vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c thay th\u1ebf khung ph\u00e1p l\u00fd c\u0169 t\u1eeb 01\/7\/2026, doanh nghi\u1ec7p c\u00e0ng c\u1ea7n c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro tu\u00e2n th\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i TP.HCM, MAN &#8211; Master Accountant Network t\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh tin c\u1eady, v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c, gi\u00fap h\u00e0ng tr\u0103m doanh nghi\u1ec7p FDI v\u00e0 T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia chuy\u1ec3n h\u00f3a r\u1ee7i ro thu\u1ebf th\u00e0nh l\u1ee3i th\u1ebf chi\u1ebfn l\u01b0\u1ee3c.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/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><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi:<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> \u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_tu_van_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_bat_buoc_phai_lap_ho_so_giao_dich_lien_ket\"><\/span>Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec1u thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_vuot_30_EBITDA_co_duoc_chuyen_sang_nam_sau_khong\"><\/span>Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i \u0111\u00fang theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, b\u1ea3o \u0111\u1ea3m t\u00ednh li\u00ean t\u1ee5c trong th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_can_su_dung_dich_vu_tu_van_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Ngay c\u1ea3 doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf v\u1eabn c\u00f3 th\u1ec3 b\u1ecb ki\u1ec3m tra n\u1ebfu c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro (l\u1ed7 li\u00ean t\u1ee5c, bi\u00ean l\u1ee3i nhu\u1eadn th\u1ea5p b\u1ea5t th\u01b0\u1eddng\u2026). Vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t ngay t\u1eeb \u0111\u1ea7u, \u0111\u1eb7c bi\u1ec7t trong vi\u1ec7c r\u00e0 so\u00e1t c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026 (nh\u01b0 quan h\u1ec7 m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Benchmarking_so_sanh_doc_lap_co_thuc_su_quan_trong_khong\"><\/span>Benchmarking (so s\u00e1nh \u0111\u1ed9c l\u1eadp) c\u00f3 th\u1ef1c s\u1ef1 quan tr\u1ecdng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tR\u1ea5t quan tr\u1ecdng. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf c\u1ed1t l\u00f5i \u0111\u1ec3 ch\u1ee9ng minh m\u1ee9c gi\u00e1 giao d\u1ecbch tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng. N\u1ebfu d\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng ch\u00ednh x\u00e1c, to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 b\u1ecb b\u00e1c b\u1ecf. T\u1eeb 01\/7\/2026, vi\u1ec7c l\u1ef1a ch\u1ecdn ngu\u1ed3n d\u1eef li\u1ec7u so s\u00e1nh c\u00f2n ph\u1ea3i tu\u00e2n theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u m\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_ap_dung_Nghi_dinh_1322020ND-CP_co_phai_lam_lai_ho_so_theo_Nghi_dinh_2552026_khong\"><\/span>Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f3 ph\u1ea3i l\u00e0m l\u1ea1i h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1ec1 nguy\u00ean t\u1eafc, k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (bao g\u1ed3m m\u1eabu Ph\u1ee5 l\u1ee5c I, II, III, IV m\u1edbi). Ri\u00eang \u0111\u1ed1i v\u1edbi ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 255\/2026 c\u00f3 quy \u0111\u1ecbnh \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp cho ph\u00e9p doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh c\u0169, kh\u00f4ng ph\u1ea3i l\u00e0m l\u1ea1i t\u1eeb \u0111\u1ea7u, nh\u1eb1m b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i \u0111\u00e3 ph\u00e1t sinh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec1u thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1. 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