{"id":3808,"date":"2026-10-23T08:56:38","date_gmt":"2026-10-23T01:56:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3808"},"modified":"2026-10-23T08:56:37","modified_gmt":"2026-10-23T01:56:37","slug":"cac-hinh-thuc-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/","title":{"rendered":"C\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u h\u00f3a, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean m\u1edf r\u1ed9ng quy m\u00f4 th\u00f4ng qua vi\u1ec7c th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n. Tuy nhi\u00ean, vi\u1ec7c ki\u1ec3m so\u00e1t thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y ng\u00e0y c\u00e0ng tr\u1edf n\u00ean kh\u1eaft khe. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi b\u01b0\u1edbc sang k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u1edbi vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c thay th\u1ebf khung quy \u0111\u1ecbnh c\u0169.<\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1RfYPCJRRafZtvFEkAWp82qcG1T_0l1ss\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"nofollow noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Co_so_phap_ly_ve_giao_dich_lien_ket_nam_2026\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Tong_hop_12_hinh_thuc_giao_dich_lien_ket_moi_nhat_ap_dung_cho_nam_2026\" >T\u1ed5ng h\u1ee3p 12 h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho n\u0103m 2026<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Nhom_1_Lien_ket_dua_tren_ty_le_so_huu_von_truc_tiep_va_gian_tiep\" >Nh\u00f3m 1: Li\u00ean k\u1ebft d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Nam_giu_it_nhat_25_von_gop_chu_so_huu\" >N\u1eafm gi\u1eef \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Cung_chiu_su_nam_giu_25_von_tu_ben_thu_ba\" >C\u00f9ng ch\u1ecbu s\u1ef1 n\u1eafm gi\u1eef 25% v\u1ed1n t\u1eeb b\u00ean th\u1ee9 ba<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Co_dong_lon_nhat_nam_giu_it_nhat_10_tong_so_co_phan\" >C\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Nhom_2_Lien_ket_thong_qua_quan_he_tai_chinh_vay_von_va_bao_lanh\" >Nh\u00f3m 2: Li\u00ean k\u1ebft th\u00f4ng qua quan h\u1ec7 t\u00e0i ch\u00ednh, vay v\u1ed1n v\u00e0 b\u1ea3o l\u00e3nh<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Vay_von_hoac_bao_lanh_vuot_nguong_kiem_soat\" >Vay v\u1ed1n ho\u1eb7c b\u1ea3o l\u00e3nh v\u01b0\u1ee3t ng\u01b0\u1ee1ng ki\u1ec3m so\u00e1t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Nhom_3_Lien_ket_thong_qua_quyen_dieu_hanh_chi_dinh_ban_quan_tri\" >Nh\u00f3m 3: Li\u00ean k\u1ebft th\u00f4ng qua quy\u1ec1n \u0111i\u1ec1u h\u00e0nh, ch\u1ec9 \u0111\u1ecbnh ban qu\u1ea3n tr\u1ecb<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Chi_dinh_thanh_vien_ban_lanh_dao_va_quyen_quyet_dinh_chinh_sach\" >Ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o v\u00e0 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Cung_chiu_su_chi_dinh_dieu_hanh_tu_ben_thu_ba\" >C\u00f9ng ch\u1ecbu s\u1ef1 ch\u1ec9 \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh t\u1eeb b\u00ean th\u1ee9 ba<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Dieu_hanh_va_kiem_soat_thuc_te\" >\u0110i\u1ec1u h\u00e0nh v\u00e0 ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf<\/a><\/li><\/ul><\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Nhom_4_Lien_ket_dua_tren_quan_he_gia_dinh\" >Nh\u00f3m 4: Li\u00ean k\u1ebft d\u1ef1a tr\u00ean quan h\u1ec7 gia \u0111\u00ecnh<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Su_kiem_soat_tu_cac_ca_nhan_co_quan_he_huyet_thong_hon_nhan\" >S\u1ef1 ki\u1ec3m so\u00e1t t\u1eeb c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 huy\u1ebft th\u1ed1ng, h\u00f4n nh\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\/cac-hinh-thuc-giao-dich-lien-ket\/#Ca_nhan_truc_tiep_tham_gia_dieu_hanh_hoac_gop_von\" >C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh ho\u1eb7c g\u00f3p v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Giao_dich_chuyen_nhuong_von_hoac_vay_von_voi_ca_nhan_kiem_soat\" >Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c vay v\u1ed1n v\u1edbi c\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Nhom_5_Cac_truong_hop_dac_biet_va_to_chuc_tin_dung\" >Nh\u00f3m 5: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Moi_quan_he_giua_tru_so_chinh_va_co_so_thuong_tru\" >M\u1ed1i quan h\u1ec7 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Giao_dich_trong_he_thong_to_chuc_tin_dung\" >Giao d\u1ecbch trong h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Tai_sao_doanh_nghiep_can_xac_dinh_dung_cac_hinh_thuc_giao_dich_lien_ket\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c h\u00ecnh th\u1ee9c 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Rui_ro_ve_khong_che_chi_phi_lai_vay_EBITDA\" >R\u1ee7i ro v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (EBITDA)<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Nghia_vu_ho_so_va_ke_khai_thue_phuc_tap\" >Ngh\u0129a v\u1ee5 h\u1ed3 s\u01a1 v\u00e0 k\u00ea khai thu\u1ebf ph\u1ee9c t\u1ea1p<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Nguy_co_bi_an_dinh_thue_truc_tiep\" >Nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf tr\u1ef1c ti\u1ebfp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Huong_dan_cac_buoc_ra_soat_cac_hinh_thuc_giao_dich_lien_ket_cho_ky_thue_2026\" >H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc r\u00e0 so\u00e1t c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft cho k\u1ef3 thu\u1ebf 2026<\/a><\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/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\/cac-hinh-thuc-giao-dich-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-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_cac_hinh_thuc_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c 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-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Giao_dich_lien_ket_nam_2026_co_diem_gi_moi_can_luu_y\" >Giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 c\u00f3 \u0111i\u1ec3m g\u00ec m\u1edbi c\u1ea7n l\u01b0u \u00fd?<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/#Moi_quan_he_gia_dinh_anh_huong_the_nao_den_giao_dich_lien_ket\" >M\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn 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-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Vay_von_ngan_hang_co_the_tao_ra_quan_he_lien_ket_khong\" >Vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 t\u1ea1o ra 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-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Nghia_vu_bao_cao_giao_dich_lien_ket_cua_doanh_nghiep_la_gi\" >Ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/#Loi_ich_lon_nhat_khi_tuan_thu_dung_quy_dinh_nay_la_gi\" >L\u1ee3i \u00edch l\u1edbn nh\u1ea5t khi tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh n\u00e0y l\u00e0 g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_giao_dich_lien_ket_nam_2026\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3812\" aria-describedby=\"caption-attachment-3812\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3812\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-phap-ly-quy-dinh-ve-cac-hinh-thuc-giao-dich-lien-ket.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-phap-ly-quy-dinh-ve-cac-hinh-thuc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-phap-ly-quy-dinh-ve-cac-hinh-thuc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-phap-ly-quy-dinh-ve-cac-hinh-thuc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-phap-ly-quy-dinh-ve-cac-hinh-thuc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-phap-ly-quy-dinh-ve-cac-hinh-thuc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3812\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft, tr\u01b0\u1edbc h\u1ebft doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh. K\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft c\u0103n c\u1ee9 v\u00e0o c\u00e1c v\u0103n b\u1ea3n sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li><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> ng\u00e0y 30\/6\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Theo \u0110i\u1ec1u 23, Ngh\u1ecb \u0111\u1ecbnh &#8220;c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026&#8221;.<\/li>\n<li><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"http:\/\/Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15\" rel=\"nofollow\"><span style=\"color: #0000ff;\"><strong>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/strong><\/span><\/a><\/span>: kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh &#8220;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&#8221;.<\/li>\n<\/ul>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">\u0110\u1ed3ng th\u1eddi, kho\u1ea3n 2 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP <strong>h\u1ebft hi\u1ec7u l\u1ef1c<\/strong> k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026. Ri\u00eang doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp 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 (kho\u1ea3n 3 \u0110i\u1ec1u 23).<\/p>\n<p>V\u1ec1 c\u01a1 b\u1ea3n, Ngh\u1ecb \u0111\u1ecbnh 255 k\u1ebf th\u1eeba 12 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft c\u1ee7a quy \u0111\u1ecbnh c\u0169, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung hai \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd: 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 c\u00e1 nh\u00e2n v\u00e0 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p <strong>lo\u1ea1i tr\u1eeb m\u1edbi<\/strong> \u0111\u1ed1i v\u1edbi ch\u1ee7 n\u1ee3 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. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 c\u1ea5u tr\u00fac s\u1edf h\u1eefu, ngu\u1ed3n v\u1ed1n v\u00e0 c\u00e1c m\u1ed1i quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh. Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, doanh nghi\u1ec7p n\u00ean t\u00ecm \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean s\u00e2u v\u1ec1 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi c\u1ea5u tr\u00fac v\u1eadn h\u00e0nh \u0111\u1ec1u tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_12_hinh_thuc_giao_dich_lien_ket_moi_nhat_ap_dung_cho_nam_2026\"><\/span><b>T\u1ed5ng h\u1ee3p 12 h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo t\u1eebng nh\u00f3m t\u00ednh ch\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu v\u00e0 \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c t\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Lien_ket_dua_tren_ty_le_so_huu_von_truc_tiep_va_gian_tiep\"><\/span><b>Nh\u00f3m 1: Li\u00ean k\u1ebft d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">\u0110\u00e2y l\u00e0 nh\u00f3m ph\u1ed5 bi\u1ebfn nh\u1ea5t, d\u1ef1a tr\u00ean c\u00e1c con s\u1ed1 \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ee5 th\u1ec3 v\u1ec1 ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n trong doanh nghi\u1ec7p.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nam_giu_it_nhat_25_von_gop_chu_so_huu\"><\/span><b>N\u1eafm gi\u1eef \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p kia n\u1ebfu doanh nghi\u1ec7p n\u00e0y 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 c\u00f2n l\u1ea1i. \u0110\u00e2y l\u00e0 ng\u01b0\u1ee1ng c\u01a1 b\u1ea3n nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1eb7c t\u1ea7m \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 trong c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cung_chiu_su_nam_giu_25_von_tu_ben_thu_ba\"><\/span><b>C\u00f9ng ch\u1ecbu s\u1ef1 n\u1eafm gi\u1eef 25% v\u1ed1n t\u1eeb b\u00ean th\u1ee9 ba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 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 m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>V\u00ed d\u1ee5:<\/strong> N\u1ebfu C\u00f4ng ty m\u1eb9 A n\u1eafm gi\u1eef 30% v\u1ed1n t\u1ea1i C\u00f4ng ty B v\u00e0 c\u0169ng n\u1eafm gi\u1eef 30% v\u1ed1n t\u1ea1i C\u00f4ng ty C, khi \u0111\u00f3 theo quy \u0111\u1ecbnh v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft, B v\u00e0 C l\u00e0 hai b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi nhau.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_dong_lon_nhat_nam_giu_it_nhat_10_tong_so_co_phan\"><\/span><b>C\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\"><strong>L\u01b0u \u00fd \u1edf \u0111\u00e2y c\u00f3 hai \u0111i\u1ec1u ki\u1ec7n song song:<\/strong> Doanh nghi\u1ec7p \u0111\u00f3 v\u1eeba ph\u1ea3i l\u00e0 c\u1ed5 \u0111\u00f4ng c\u00f3 t\u1ef7 l\u1ec7 l\u1edbn nh\u1ea5t, v\u1eeba ph\u1ea3i \u0111\u1ea1t ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u 10% t\u1ed5ng c\u1ed5 ph\u1ea7n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng \u0111\u1ec3 nh\u1eadn di\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 c\u01a1 c\u1ea5u v\u1ed1n ph\u00e2n t\u00e1n.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Lien_ket_thong_qua_quan_he_tai_chinh_vay_von_va_bao_lanh\"><\/span><b>Nh\u00f3m 2: Li\u00ean k\u1ebft th\u00f4ng qua quan h\u1ec7 t\u00e0i ch\u00ednh, vay v\u1ed1n v\u00e0 b\u1ea3o l\u00e3nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">Trong th\u1ef1c t\u1ebf kinh doanh, vi\u1ec7c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u01b0\u1eddng l\u00e0 d\u1ea5u hi\u1ec7u r\u00f5 n\u00e9t nh\u1ea5t c\u1ee7a c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh 255 ti\u1ebfp t\u1ee5c duy tr\u00ec ti\u00eau ch\u00ed n\u00e0y v\u00e0 b\u1ed5 sung th\u00eam tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_von_hoac_bao_lanh_vuot_nguong_kiem_soat\"><\/span><b>Vay v\u1ed1n ho\u1eb7c b\u1ea3o l\u00e3nh v\u01b0\u1ee3t ng\u01b0\u1ee1ng ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">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:<\/p>\n<ul style=\"text-align: justify;\">\n<li>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;<\/li>\n<li>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.<\/li>\n<\/ul>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\"><strong>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng \u0111i\u1ec3m d:<\/strong> Theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255, quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">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 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 (\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.<\/li>\n<li data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">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 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.<\/li>\n<li data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">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.<\/li>\n<\/ul>\n<p>Trong \u0111\u00f3. tr\u01b0\u1eddng th\u1ee9 ba l\u00e0 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255. \u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p v\u00f4 t\u00ecnh vi ph\u1ea1m, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb m\u1edbi th\u00e0nh l\u1eadp c\u00f3 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u1ea5p nh\u01b0ng d\u01b0 n\u1ee3 vay d\u00e0i h\u1ea1n t\u1eeb c\u00e1c c\u00f4ng ty \u0111\u1ed1i t\u00e1c l\u1ea1i l\u1edbn.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Lien_ket_thong_qua_quyen_dieu_hanh_chi_dinh_ban_quan_tri\"><\/span><b>Nh\u00f3m 3: Li\u00ean k\u1ebft th\u00f4ng qua quy\u1ec1n \u0111i\u1ec1u h\u00e0nh, ch\u1ec9 \u0111\u1ecbnh ban qu\u1ea3n tr\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">N\u1ebfu quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n l\u00e0 n\u1ec1n t\u1ea3ng v\u1ec1 t\u00e0i ch\u00ednh th\u00ec quy\u1ec1n \u0111i\u1ec1u h\u00e0nh ch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean ph\u01b0\u01a1ng di\u1ec7n qu\u1ea3n tr\u1ecb.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_dinh_thanh_vien_ban_lanh_dao_va_quyen_quyet_dinh_chinh_sach\"><\/span><b>Ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o v\u00e0 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t 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 doanh nghi\u1ec7p th\u1ee9 hai khi 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 ch\u1ec9 c\u1ea7n m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh nh\u01b0ng ng\u01b0\u1eddi n\u00e0y 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><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cung_chiu_su_chi_dinh_dieu_hanh_tu_ben_thu_ba\"><\/span><b>C\u00f9ng ch\u1ecbu s\u1ef1 ch\u1ec9 \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh t\u1eeb b\u00ean th\u1ee9 ba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p li\u00ean k\u1ebft gi\u00e1n ti\u1ebfp th\u00f4ng qua s\u1ef1 \u0111i\u1ec1u ph\u1ed1i c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb trung gian trong danh m\u1ee5c c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_hanh_va_kiem_soat_thuc_te\"><\/span><b>\u0110i\u1ec1u h\u00e0nh v\u00e0 ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec1u kho\u1ea3n &#8220;qu\u00e9t&#8221; mang t\u00ednh bao qu\u00e1t. 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 kia s\u1ebd \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_4_Lien_ket_dua_tren_quan_he_gia_dinh\"><\/span><b>Nh\u00f3m 4: Li\u00ean k\u1ebft d\u1ef1a tr\u00ean quan h\u1ec7 gia \u0111\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i n\u1eafm r\u00f5 l\u00fd l\u1ecbch c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean ban qu\u1ea3n tr\u1ecb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c c\u00e1 nh\u00e2n li\u00ean quan.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_kiem_soat_tu_cac_ca_nhan_co_quan_he_huyet_thong_hon_nhan\"><\/span><b>S\u1ef1 ki\u1ec3m so\u00e1t t\u1eeb c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 huy\u1ebft th\u1ed1ng, h\u00f4n nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 gia \u0111\u00ecnh sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ee3, ch\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha m\u1eb9 v\u1ee3, cha m\u1eb9 ch\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, con d\u00e2u, con r\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_truc_tiep_tham_gia_dieu_hanh_hoac_gop_von\"><\/span><b>C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh ho\u1eb7c g\u00f3p v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u00f3 tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng trong vi\u1ec7c ph\u00e2n t\u00edch c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u00e1c c\u00f4ng ty gia \u0111\u00ecnh ho\u1eb7c t\u1eadp \u0111o\u00e0n t\u01b0 nh\u00e2n.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_chuyen_nhuong_von_hoac_vay_von_voi_ca_nhan_kiem_soat\"><\/span><b>Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c vay v\u1ed1n v\u1edbi c\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh c\u00f3 <strong>\u0111i\u1ec3m m\u1edbi<\/strong> c\u1ea7n l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t trong k\u1ef3 t\u00ednh thu\u1ebf 2026. Theo \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255, quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh khi:<\/p>\n<blockquote>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 2 []\"><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, 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 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n n\u00e0y<\/em><\/p>\n<\/blockquote>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">So v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u1ed1n ch\u1ec9 \u0111\u1ec1 c\u1eadp giao d\u1ecbch vay, cho vay, Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u00e3 b\u1ed5 sung giao d\u1ecbch <strong>m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/strong>. Nh\u01b0 v\u1eady, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 tr\u00e1nh quan h\u1ec7 li\u00ean k\u1ebft b\u1eb1ng c\u00e1ch th\u1ec3 hi\u1ec7n kho\u1ea3n ti\u1ec1n nh\u1eadn t\u1eeb gi\u00e1m \u0111\u1ed1c, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a h\u1ecd d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n thay cho h\u1ee3p \u0111\u1ed3ng vay.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_5_Cac_truong_hop_dac_biet_va_to_chuc_tin_dung\"><\/span><b>Nh\u00f3m 5: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_giua_tru_so_chinh_va_co_so_thuong_tru\"><\/span><b>M\u1ed1i quan h\u1ec7 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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. \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9 trong ho\u1ea1t \u0111\u1ed9ng kinh doanh qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_trong_he_thong_to_chuc_tin_dung\"><\/span><b>Giao d\u1ecbch trong h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">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 s\u1ed1 32\/2024\/QH15 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 96\/2025\/QH15). Quy \u0111\u1ecbnh n\u00e0y gi\u00fap l\u00e0m r\u00f5 c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng v\u1ed1n c\u00f3 nhi\u1ec1u \u0111\u1eb7c th\u00f9 ri\u00eang bi\u1ec7t.<\/p>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/\">Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_xac_dinh_dung_cac_hinh_thuc_giao_dich_lien_ket\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3811\" aria-describedby=\"caption-attachment-3811\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3811\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-xac-dinh-dung-cac-hinh-thuc-giao-dich-lien-ket.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-xac-dinh-dung-cac-hinh-thuc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-xac-dinh-dung-cac-hinh-thuc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-xac-dinh-dung-cac-hinh-thuc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-xac-dinh-dung-cac-hinh-thuc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-xac-dinh-dung-cac-hinh-thuc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3811\" class=\"wp-caption-text\">L\u00fd do doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai ho\u1eb7c b\u1ecf s\u00f3t c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y nghi\u00eam tr\u1ecdng v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p trong c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra thu\u1ebf:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_ve_khong_che_chi_phi_lai_vay_EBITDA\"><\/span><b>R\u1ee7i ro v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (EBITDA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">Theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n<blockquote>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\"><em>T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/p>\n<\/blockquote>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, th\u1eddi gian chuy\u1ec3n t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh (\u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16).<\/p>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\"><strong>L\u01b0u \u00fd:\u00a0<\/strong>K\u1ec3 c\u1ea3 doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n mi\u1ec5n k\u00ea khai ho\u1eb7c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf n\u00e0y (kho\u1ea3n 3 \u0110i\u1ec1u 20).<\/p>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">N\u1ebfu kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u00fang c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0a to\u00e0n b\u1ed9 l\u00e3i vay v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t n\u1eb7ng sau n\u00e0y.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ho_so_va_ke_khai_thue_phuc_tap\"><\/span><b>Ngh\u0129a v\u1ee5 h\u1ed3 s\u01a1 v\u00e0 k\u00ea khai thu\u1ebf ph\u1ee9c t\u1ea1p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, g\u1ed3m: th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft (Ph\u1ee5 l\u1ee5c I), H\u1ed3 s\u01a1 qu\u1ed1c gia (Ph\u1ee5 l\u1ee5c II), H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Ph\u1ee5 l\u1ee5c III) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Ph\u1ee5 l\u1ee5c IV, n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p).<\/p>\n<p>H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u1eb1ng n\u0103m. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, th\u1eddi h\u1ea1n cung c\u1ea5p kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c, \u0111\u01b0\u1ee3c gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c n\u1ebfu c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng (kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 18).<\/p>\n<p><strong>\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1:<\/strong><\/p>\n<ul>\n<li>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;mnag85chbv5.14649&quot;,&quot;kind&quot;:&quot;bullet&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;mnag85chbv5.14911&quot;,&quot;checked&quot;:null}]\">Kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 <strong>doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng<\/strong>, b<strong>\u00e3i b\u1ed5 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n v\u00e0 <\/strong>\u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf TNDN (kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh) tr\u00ean doanh thu thu\u1ea7n: ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean; s\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean; gia c\u00f4ng t\u1eeb 15% tr\u1edf l\u00ean.<\/p>\n<\/li>\n<\/ul>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">Ngo\u00e0i ra, doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong k\u1ef3 th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai M\u1ee5c III, M\u1ee5c IV Ph\u1ee5 l\u1ee5c I v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1, nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i M\u1ee5c I, M\u1ee5c II (kho\u1ea3n 1 \u0110i\u1ec1u 20). Vi\u1ec7c kh\u00f4ng n\u1eafm v\u1eefng c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft khi\u1ebfn doanh nghi\u1ec7p d\u1ec5 b\u1ecf s\u00f3t b\u00ean li\u00ean k\u1ebft \u1edf M\u1ee5c I Ph\u1ee5 l\u1ee5c I.<\/p>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguy_co_bi_an_dinh_thue_truc_tiep\"><\/span><b>Nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf tr\u1ef1c ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn, thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00ea khai, k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c sai th\u00f4ng tin, kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c I; cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c kh\u00f4ng xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang th\u1eddi h\u1ea1n; ho\u1eb7c s\u1eed d\u1ee5ng th\u00f4ng tin giao d\u1ecbch \u0111\u1ed9c l\u1eadp kh\u00f4ng trung th\u1ef1c, kh\u00f4ng n\u00eau r\u00f5 ngu\u1ed3n g\u1ed1c. Khi c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh, gi\u00e1 tr\u1ecb \u00e1p d\u1ee5ng l\u00e0 <strong>gi\u00e1 tr\u1ecb trung v\u1ecb<\/strong> c\u1ee7a kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n (\u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 8), kh\u00f4ng ph\u1ea3i gi\u00e1 tr\u1ecb do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn trong kho\u1ea3ng.<\/p>\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o k\u00ea khai \u0111\u1ee7 v\u00e0 \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><strong>d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong><\/a><\/span> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n s\u00e2u v\u00e0 kinh nghi\u1ec7m \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_cac_buoc_ra_soat_cac_hinh_thuc_giao_dich_lien_ket_cho_ky_thue_2026\"><\/span><b>H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc r\u00e0 so\u00e1t c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft cho k\u1ef3 thu\u1ebf 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3810\" aria-describedby=\"caption-attachment-3810\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3810\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-cac-buoc-ra-soat-xac-dinh-cac-hinh-thuc-giao-dich-lien-ket.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc r\u00e0 so\u00e1t x\u00e1c \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-cac-buoc-ra-soat-xac-dinh-cac-hinh-thuc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-cac-buoc-ra-soat-xac-dinh-cac-hinh-thuc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-cac-buoc-ra-soat-xac-dinh-cac-hinh-thuc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-cac-buoc-ra-soat-xac-dinh-cac-hinh-thuc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-cac-buoc-ra-soat-xac-dinh-cac-hinh-thuc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3810\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc r\u00e0 so\u00e1t x\u00e1c \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026, c\u00e1c doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n quy tr\u00ecnh r\u00e0 so\u00e1t c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft theo 5 b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t c\u1ea5u tr\u00fac v\u1ed1n v\u00e0 danh s\u00e1ch c\u1ed5 \u0111\u00f4ng: Ki\u1ec3m tra k\u1ef9 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c ng\u01b0\u1ee1ng 25% v\u00e0 10% theo quy \u0111\u1ecbnh. \u0110\u1eebng qu\u00ean x\u00e1c \u0111\u1ecbnh ai l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Th\u1ed1ng k\u00ea v\u00e0 ph\u00e2n t\u00edch c\u00e1c kho\u1ea3n vay, m\u01b0\u1ee3n: <\/span><\/span>T\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n vay, m\u01b0\u1ee3n t\u1eeb c\u00e1 nh\u00e2n, ph\u00e1p nh\u00e2n trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc. \u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c kho\u1ea3n vay, m\u01b0\u1ee3n t\u1eeb gi\u00e1m \u0111\u1ed1c, c\u00e1c th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 ng\u01b0\u1eddi th\u00e2n c\u1ee7a h\u1ecd \u0111\u1ec3 so s\u00e1nh v\u1edbi ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu. V\u1edbi kho\u1ea3n vay t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed1i chi\u1ebfu th\u00eam c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb t\u1ea1i \u0111i\u1ec3m d<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp s\u01a1 \u0111\u1ed3 nh\u00e2n s\u1ef1 c\u1ea5p cao: Ki\u1ec3m tra xem c\u00e1c th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh c\u00f3 \u0111ang ki\u00eam nhi\u1ec7m ho\u1eb7c c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ed1i t\u00e1c kh\u00e1c hay kh\u00f4ng. \u0110i\u1ec1u n\u00e0y gi\u00fap nh\u1eadn di\u1ec7n c\u00e1c m\u1ed1i li\u00ean k\u1ebft th\u00f4ng qua quy\u1ec1n \u0111i\u1ec1u h\u00e0nh v\u00e0 ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt d\u1eef li\u1ec7u v\u1ec1 quan h\u1ec7 gia \u0111\u00ecnh: Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng thu th\u1eadp th\u00f4ng tin v\u1ec1 c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c nh\u00f3m quan h\u1ec7 huy\u1ebft th\u1ed1ng v\u00e0 h\u00f4n nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: <\/span><\/span>X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 t\u1ea1i \u0110i\u1ec1u 20 hay kh\u00f4ng, v\u00e0 k\u00ea khai \u0111\u00fang h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft (\u0111i\u1ec3m a \u0111\u1ebfn \u0111i\u1ec3m m) t\u1ea1i M\u1ee5c I Ph\u1ee5 l\u1ee5c I n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 nhi\u1ec7m v\u1ee5 h\u00e0ng \u0111\u1ea7u v\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. V\u1edbi vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP t\u1eeb ng\u00e0y 01\/7\/2026, 12 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u1ec1 c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean, nh\u01b0ng ph\u1ea1m vi \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng sang giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t v\u00e0 b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n<p>Doanh nghi\u1ec7p c\u1ea7n c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3, kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n m\u00e0 c\u00f2n ph\u1ea3i xem x\u00e9t \u0111\u1ebfn quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, t\u00e0i ch\u00ednh v\u00e0 gia \u0111\u00ecnh. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang 12 h\u00ecnh th\u1ee9c n\u00eau tr\u00ean s\u1ebd gi\u00fap \u0111\u01a1n v\u1ecb t\u1ef1 tin h\u01a1n trong vi\u1ec7c k\u00ea khai thu\u1ebf, x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong gi\u1edbi h\u1ea1n 30% v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c m\u1ed9t n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh minh b\u1ea1ch, b\u1ec1n v\u1eefng. \u0110\u1eebng \u0111\u1ec3 nh\u1eefng hi\u1ec3u bi\u1ebft ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft g\u00e2y ra nh\u1eefng thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3 cho doanh nghi\u1ec7p.<\/p>\n<p>M\u1ecdi th\u1eafc m\u1eafc v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c ch\u00ednh s\u00e1ch thu\u1ebf quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, xin vui l\u00f2ng li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/p>\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 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><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 \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"> <b>Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/b><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng<\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/b><\/a><span style=\"font-weight: 400;\">. \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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cac_hinh_thuc_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"giao-d\u1ecbch-li\u00ean-k\u1ebft-n\u0103m-2026-c\u00f3-\u0111i\u1ec3m-g\u00ec-m\u1edbi-c\u1ea7n-l\u01b0u-\u00fd\" data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_nam_2026_co_diem_gi_moi_can_luu_y\"><\/span>Giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 c\u00f3 \u0111i\u1ec3m g\u00ec m\u1edbi c\u1ea7n l\u01b0u \u00fd?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026. V\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft, Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a h\u1ecd, v\u00e0 b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb d.3.<\/p>\n<h3 id=\"m\u1ed1i-quan-h\u1ec7-gia-\u0111\u00ecnh-\u1ea3nh-h\u01b0\u1edfng-th\u1ebf-n\u00e0o-\u0111\u1ebfn-giao-d\u1ecbch-li\u00ean-k\u1ebft\" data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_gia_dinh_anh_huong_the_nao_den_giao_dich_lien_ket\"><\/span>M\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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 quan h\u1ec7 gia \u0111\u00ecnh theo \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255 th\u00ec ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n<h3 id=\"vay-v\u1ed1n-ng\u00e2n-h\u00e0ng-c\u00f3-th\u1ec3-t\u1ea1o-ra-quan-h\u1ec7-li\u00ean-k\u1ebft-kh\u00f4ng\" data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Vay_von_ngan_hang_co_the_tao_ra_quan_he_lien_ket_khong\"><\/span>Vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Th\u00f4ng th\u01b0\u1eddng l\u00e0 kh\u00f4ng. Theo tr\u01b0\u1eddng h\u1ee3p d.1 v\u00e0 d.2 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255, kho\u1ea3n vay ho\u1eb7c b\u1ea3o l\u00e3nh t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 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 (v\u00e0 hai b\u00ean kh\u00f4ng c\u00f9ng ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c) kh\u00f4ng l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft, d\u00f9 d\u01b0 n\u1ee3 \u0111\u1ea1t ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p v\u00e0 tr\u00ean 50% t\u1ed5ng n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n.<\/p>\n<h3 id=\"ngh\u0129a-v\u1ee5-b\u00e1o-c\u00e1o-giao-d\u1ecbch-li\u00ean-k\u1ebft-c\u1ee7a-doanh-nghi\u1ec7p-l\u00e0-g\u00ec\" data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nghia_vu_bao_cao_giao_dich_lien_ket_cua_doanh_nghiep_la_gi\"><\/span>Ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>K\u00ea khai Ph\u1ee5 l\u1ee5c I (v\u00e0 Ph\u1ee5 l\u1ee5c II, III theo quy \u0111\u1ecbnh) n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN; \u0111\u1ed3ng th\u1eddi l\u1eadp, l\u01b0u gi\u1eef H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255.<\/p>\n<h3 id=\"l\u1ee3i-\u00edch-l\u1edbn-nh\u1ea5t-khi-tu\u00e2n-th\u1ee7-\u0111\u00fang-quy-\u0111\u1ecbnh-n\u00e0y-l\u00e0-g\u00ec\" data-lfile-container=\"2395d907-6758-43c1-8425-dbd8ae337d53\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Loi_ich_lon_nhat_khi_tuan_thu_dung_quy_dinh_nay_la_gi\"><\/span>L\u1ee3i \u00edch l\u1edbn nh\u1ea5t khi tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh n\u00e0y l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 gi\u1eef v\u1eefng uy t\u00edn cho doanh nghi\u1ec7p tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u h\u00f3a, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean m\u1edf r\u1ed9ng quy m\u00f4 th\u00f4ng qua vi\u1ec7c th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n. Tuy nhi\u00ean, vi\u1ec7c ki\u1ec3m so\u00e1t thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y ng\u00e0y c\u00e0ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3809,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3808","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\/3808","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=3808"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3808\/revisions"}],"predecessor-version":[{"id":5454,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3808\/revisions\/5454"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3809"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}