{"id":4540,"date":"2026-10-07T15:24:59","date_gmt":"2026-10-07T08:24:59","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4540"},"modified":"2026-10-07T15:24:56","modified_gmt":"2026-10-07T08:24:56","slug":"vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/","title":{"rendered":"If a husband and wife are directors of two companies that conduct business with each other, are they considered affiliated companies?"},"content":{"rendered":"<p style=\"text-align: justify;\">V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hay kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n quan t\u00e2m khi ph\u00e1t sinh giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c giao d\u1ecbch t\u00e0i ch\u00ednh gi\u1eefa hai doanh nghi\u1ec7p. Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p cho r\u1eb1ng ch\u1ec9 khi c\u00f3 quan h\u1ec7 g\u00f3p v\u1ed1n ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp m\u1edbi ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft. Tuy nhi\u00ean, <strong><a 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><\/strong> \u2013 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u2013 ti\u1ebfp t\u1ee5c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, trong \u0111\u00f3 c\u00f3 c\u00e1c m\u1ed1i quan h\u1ec7 gi\u1eefa nh\u1eefng c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Doanh-nghiep-so-59-2020-QH14-427301.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Doanh nghi\u1ec7p 2020 <\/a><\/span><\/strong><span style=\"font-weight: 400;\">v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, ngh\u0129a v\u1ee5 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket\/\">k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-giao-dich-lien-ket\/\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, gi\u00fap doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf.\u00a0\u00a0<\/span><\/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\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Vo_chong_lam_giam_doc_2_cong_ty_co_giao_dich_co_phai_la_ben_lien_ket_khong\" >V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft kh\u00f4ng?<\/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\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Co_can_hai_doanh_nghiep_kiem_soat_truc_tiep_lan_nhau_hay_khong\" >C\u00f3 c\u1ea7n hai doanh nghi\u1ec7p ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp l\u1eabn nhau hay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Dieu_kien_de_chi_phi_dich_vu_giua_2_cong_ty_duoc_tinh_vao_chi_phi_duoc_tru\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa 2 c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Dich_vu_phai_co_gia_tri_thuong_mai_tai_chinh_va_kinh_te\" >D\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh v\u00e0 kinh t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Dich_vu_phai_phuc_vu_truc_tiep_hoat_dong_san_xuat_kinh_doanh\" >D\u1ecbch v\u1ee5 ph\u1ea3i ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Phi_dich_vu_phai_duoc_xac_dinh_theo_nguyen_tac_giao_dich_doc_lap\" >Ph\u00ed d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Ho_so_chung_tu_doanh_nghiep_can_chuan_bi\" >H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb<\/a><\/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\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Vo_chong_lam_giam_doc_2_cong_ty_co_giao_dich_co_phai_ke_khai_giao_dich_lien_ket_khong\" >V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/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\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Doanh_nghiep_co_phat_sinh_giao_dich_lien_ket_phai_thuc_hien_ke_khai\" >Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Truong_hop_nao_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Vi_du_thuc_te_ve_vo_chong_lam_giam_doc_2_cong_ty_co_giao_dich\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Truong_hop_1_Hai_cong_ty_mua_ban_hang_hoa\" >Tr\u01b0\u1eddng h\u1ee3p 1: Hai c\u00f4ng ty mua b\u00e1n h\u00e0ng h\u00f3a<\/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\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Truong_hop_2_Hai_cong_ty_phat_sinh_giao_dich_cung_cap_dich_vu\" >Tr\u01b0\u1eddng h\u1ee3p 2: Hai c\u00f4ng ty ph\u00e1t sinh giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Truong_hop_3_Cho_thue_tai_san_giua_hai_doanh_nghiep\" >Tr\u01b0\u1eddng h\u1ee3p 3: Cho thu\u00ea t\u00e0i s\u1ea3n gi\u1eefa hai doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Truong_hop_4_Nguoi_vo_cho_cong_ty_cua_nguoi_chong_vay_tien\" >Tr\u01b0\u1eddng h\u1ee3p 4: Ng\u01b0\u1eddi v\u1ee3 cho c\u00f4ng ty c\u1ee7a ng\u01b0\u1eddi ch\u1ed3ng vay ti\u1ec1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Nhung_sai_lam_doanh_nghiep_thuong_gap\" >Nh\u1eefng sai l\u1ea7m doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Doanh_nghiep_can_luu_y_gi_khi_vo_chong_lam_giam_doc_2_cong_ty_co_giao_dich\" >Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Cau_hoi_thuong_gap_ve_vo_chong_lam_giam_doc_2_cong_ty_co_giao_dich\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch<\/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\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Vo_chong_lam_giam_doc_2_cong_ty_co_giao_dich_voi_nhau_nhung_khong_kiem_soat_nhau_thi_co_phai_ben_lien_ket_khong\" >V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch v\u1edbi nhau nh\u01b0ng kh\u00f4ng ki\u1ec3m so\u00e1t nhau th\u00ec c\u00f3 ph\u1ea3i b\u00ean 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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Doanh_nghiep_co_giao_dich_lien_ket_duoi_30_ty_dong_co_phai_lap_ho_so_xac_dinh_gia_khong\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/#Duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_co_phai_ke_khai_khong\" >\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vo_chong_lam_giam_doc_2_cong_ty_co_giao_dich_co_phai_la_ben_lien_ket_khong\"><\/span><b>V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch c\u00f3 thu\u1ed9c quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng, c\u1ea7n c\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Theo kho\u1ea3n 1 \u0110i\u1ec1u 5, c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft 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; kho\u1ea3n 2 \u0110i\u1ec1u 5 li\u1ec7t k\u00ea chi ti\u1ebft 12 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft (t\u1eeb \u0111i\u1ec3m a \u0111\u1ebfn \u0111i\u1ec3m m)<\/p>\n<p style=\"text-align: justify;\">Trong \u0111\u00f3, \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><i><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 v\u1ee3, ch\u1ed3ng; 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; con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, con d\u00e2u, con r\u1ec3; anh, ch\u1ecb, em c\u00f9ng cha m\u1eb9, anh, ch\u1ecb em c\u00f9ng cha kh\u00e1c m\u1eb9, anh, ch\u1ecb, em c\u00f9ng m\u1eb9 kh\u00e1c cha, anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u c\u1ee7a ng\u01b0\u1eddi c\u00f9ng cha m\u1eb9 ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9, c\u00f9ng m\u1eb9 kh\u00e1c cha; \u00f4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i; ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t.<\/span><\/i><\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch, n\u1ebfu 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 hai c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 v\u1ee3 ch\u1ed3ng th\u00ec \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<blockquote><p><b>T\u00ecm hi\u1ec3u th\u00eam: <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/strong> \u00b7<\/span><\/b><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_can_hai_doanh_nghiep_kiem_soat_truc_tiep_lan_nhau_hay_khong\"><\/span><b>C\u00f3 c\u1ea7n hai doanh nghi\u1ec7p ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp l\u1eabn nhau hay kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4545\" aria-describedby=\"caption-attachment-4545\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4545\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-co-can-kiem-soat-truc-tiep-lan-nhau.jpg\" alt=\"V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch c\u00f3 c\u1ea7n ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp l\u1eabn nhau\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-co-can-kiem-soat-truc-tiep-lan-nhau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-co-can-kiem-soat-truc-tiep-lan-nhau-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-co-can-kiem-soat-truc-tiep-lan-nhau-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-co-can-kiem-soat-truc-tiep-lan-nhau-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-co-can-kiem-soat-truc-tiep-lan-nhau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4545\" class=\"wp-caption-text\">V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch c\u00f3 c\u1ea7n ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp l\u1eabn nhau<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung th\u01b0\u1eddng g\u00e2y nh\u1ea7m l\u1eabn khi doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng ch\u1ec9 khi m\u1ed9t c\u00f4ng ty s\u1edf h\u1eefu v\u1ed1n c\u1ee7a c\u00f4ng ty c\u00f2n l\u1ea1i ho\u1eb7c c\u00f3 quy\u1ec1n chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec m\u1edbi ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft kh\u00e1c nhau, trong \u0111\u00f3 \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 l\u00e0 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed9c l\u1eadp.<\/p>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh n\u00e0y, ph\u00e1p lu\u1eadt xem x\u00e9t \u0111\u1ebfn y\u1ebfu t\u1ed1 c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t b\u1edfi nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 v\u1ee3 ch\u1ed3ng. V\u00ec v\u1eady, vi\u1ec7c hai doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp ki\u1ec3m so\u00e1t l\u1eabn nhau ho\u1eb7c kh\u00f4ng c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 lo\u1ea1i tr\u1eeb quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0110i\u1ec3m m\u1edbi c\u1ea7n l\u01b0u \u00fd Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/strong><\/p>\n<p><em>Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, 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<p>Nh\u01b0 v\u1eady, khi ng\u01b0\u1eddi v\u1ee3 (v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n) cho c\u00f4ng ty do ng\u01b0\u1eddi ch\u1ed3ng \u0111i\u1ec1u h\u00e0nh vay, m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean, giao d\u1ecbch n\u00e0y c\u0169ng h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft cho k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_chi_phi_dich_vu_giua_2_cong_ty_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa 2 c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4544\" aria-describedby=\"caption-attachment-4544\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4544\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-va-dieu-Dieu-kien-de-chi-phi-dich-vuduoc-tinh-vao-chi-phi-duoc-truHe-qua-thue-khi-co-dong-cho-cong-ty-vay-lai-suat-0.jpg\" alt=\"V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed d\u1ecbch v\u1ee5\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-va-dieu-Dieu-kien-de-chi-phi-dich-vuduoc-tinh-vao-chi-phi-duoc-truHe-qua-thue-khi-co-dong-cho-cong-ty-vay-lai-suat-0.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-va-dieu-Dieu-kien-de-chi-phi-dich-vuduoc-tinh-vao-chi-phi-duoc-truHe-qua-thue-khi-co-dong-cho-cong-ty-vay-lai-suat-0-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-va-dieu-Dieu-kien-de-chi-phi-dich-vuduoc-tinh-vao-chi-phi-duoc-truHe-qua-thue-khi-co-dong-cho-cong-ty-vay-lai-suat-0-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-va-dieu-Dieu-kien-de-chi-phi-dich-vuduoc-tinh-vao-chi-phi-duoc-truHe-qua-thue-khi-co-dong-cho-cong-ty-vay-lai-suat-0-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-va-dieu-Dieu-kien-de-chi-phi-dich-vuduoc-tinh-vao-chi-phi-duoc-truHe-qua-thue-khi-co-dong-cho-cong-ty-vay-lai-suat-0-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4544\" class=\"wp-caption-text\">V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed d\u1ecbch v\u1ee5\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh hai doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed d\u1ecbch v\u1ee5 ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/p>\n<blockquote><p><em>a) Tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf trong k\u1ef3 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau: D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh, kinh t\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; d\u1ecbch v\u1ee5 t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 cung c\u1ea5p trong \u0111i\u1ec1u ki\u1ec7n ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp chi tr\u1ea3 cho c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y; ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c ph\u00e2n b\u1ed5 m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong to\u00e0n t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5 v\u00e0 ch\u00ednh s\u00e1ch gi\u00e1 c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/em><\/p><\/blockquote>\n<p>T\u1eeb quy \u0111\u1ecbnh tr\u00ean, c\u00f3 th\u1ec3 t\u00e1ch th\u00e0nh c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 sau:<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_phai_co_gia_tri_thuong_mai_tai_chinh_va_kinh_te\"><\/span><b>D\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh v\u00e0 kinh t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7u ti\u00ean l\u00e0 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p ph\u1ea3i c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh v\u00e0 kinh t\u1ebf. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a d\u1ecbch v\u1ee5 ph\u1ea3i mang l\u1ea1i l\u1ee3i \u00edch th\u1ef1c t\u1ebf cho doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u1ea3i l\u00e0 giao d\u1ecbch \u0111\u01b0\u1ee3c l\u1eadp ra ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn ho\u1eb7c chuy\u1ec3n l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u1ea7n c\u00f3 c\u0103n c\u1ee9 ch\u1ee9ng minh d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_phai_phuc_vu_truc_tiep_hoat_dong_san_xuat_kinh_doanh\"><\/span><b>D\u1ecbch v\u1ee5 ph\u1ea3i ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">Ngo\u00e0i vi\u1ec7c c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 c\u00f2n ph\u1ea3i ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p dir=\"ltr\">V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n qu\u1ea3n l\u00fd, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, marketing, logistics, \u0111\u00e0o t\u1ea1o ho\u1eb7c h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt n\u1ebfu c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p dir=\"ltr\">Ng\u01b0\u1ee3c l\u1ea1i, \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 <strong>kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/strong> khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/p>\n<ul>\n<li dir=\"ltr\">Chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch ho\u1eb7c t\u1ea1o gi\u00e1 tr\u1ecb cho c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00e1c;<\/li>\n<li dir=\"ltr\">D\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u1ed5 \u0111\u1ed9ng c\u1ee7a b\u00ean li\u00ean k\u1ebft;<\/li>\n<li dir=\"ltr\">D\u1ecbch v\u1ee5 t\u00ednh ph\u00ed tr\u00f9ng l\u1eb7p do nhi\u1ec1u b\u00ean li\u00ean k\u1ebft cung c\u1ea5p cho c\u00f9ng m\u1ed9t lo\u1ea1i d\u1ecbch v\u1ee5, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/li>\n<li dir=\"ltr\">D\u1ecbch v\u1ee5 v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 c\u00e1c l\u1ee3i \u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n v\u00e0 chi ph\u00ed m\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ed9ng th\u00eam \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 do b\u00ean th\u1ee9 ba cung c\u1ea5p th\u00f4ng qua trung gian b\u00ean li\u00ean k\u1ebft kh\u00f4ng \u0111\u00f3ng g\u00f3p th\u00eam gi\u00e1 tr\u1ecb cho d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n<p>V\u1edbi m\u00f4 h\u00ecnh hai c\u00f4ng ty c\u1ee7a hai v\u1ee3 ch\u1ed3ng, nh\u00f3m r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p l\u00e0 d\u1ecbch v\u1ee5 ch\u1ec9 ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u1ee7a c\u00f4ng ty b\u00ean kia v\u00e0 tr\u01b0\u1eddng h\u1ee3p m\u1ed9t c\u00f4ng ty \u0111\u1ee9ng ra mua d\u1ecbch v\u1ee5 c\u1ee7a b\u00ean th\u1ee9 ba r\u1ed3i b\u00e1n l\u1ea1i cho c\u00f4ng ty c\u00f2n l\u1ea1i v\u1edbi ph\u00ed c\u1ed9ng th\u00eam nh\u01b0ng kh\u00f4ng \u0111\u00f3ng g\u00f3p th\u00eam gi\u00e1 tr\u1ecb.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phi_dich_vu_phai_duoc_xac_dinh_theo_nguyen_tac_giao_dich_doc_lap\"><\/span><b>Ph\u00ed d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t y\u00eau c\u1ea7u quan tr\u1ecdng kh\u00e1c l\u00e0 ph\u00ed d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. Theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c ph\u00e2n b\u1ed5 m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong to\u00e0n t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp nh\u1eb1m b\u1ea3o \u0111\u1ea3m m\u1ee9c gi\u00e1 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng l\u00e0m sai l\u1ec7ch ngh\u0129a v\u1ee5 thu\u1ebf so v\u1edbi tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_chung_tu_doanh_nghiep_can_chuan_bi\"><\/span><b>H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee9ng minh kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh. C\u00e1c t\u00e0i li\u1ec7u c\u1ea7n chu\u1ea9n b\u1ecb 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;\">H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng minh d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh ph\u00ed d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed ph\u00e2n b\u1ed5 chi ph\u00ed (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 ho\u1eb7c ch\u00ednh s\u00e1ch ph\u00e2n b\u1ed5 chi ph\u00ed \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean quan \u0111\u1ebfn c\u00e1c trung t\u00e2m th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng chuy\u00ean m\u00f4n h\u00f3a v\u00e0 h\u1ee3p l\u1ef1c t\u1ea1o gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a t\u1eadp \u0111o\u00e0n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1o ra t\u1eeb c\u00e1c ch\u1ee9c n\u0103ng n\u00e0y v\u00e0 m\u1ee9c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 tr\u1ecb \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vo_chong_lam_giam_doc_2_cong_ty_co_giao_dich_co_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span><b>V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4543\" aria-describedby=\"caption-attachment-4543\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4543\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-co-phai-ke-khai-giao-dich-lien-ket.jpg\" alt=\"V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-co-phai-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-co-phai-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-co-phai-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-co-phai-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich-co-phai-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4543\" class=\"wp-caption-text\">V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch thu\u1ed9c quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n ti\u1ebfp t\u1ee5c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung th\u01b0\u1eddng b\u1ecb nh\u1ea7m l\u1eabn trong th\u1ef1c t\u1ebf, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf ho\u1eb7c ph\u00e1t sinh gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng l\u1edbn. Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec \u0111\u1ed3ng ngh\u0129a kh\u00f4ng ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh kh\u00f4ng x\u00e1c \u0111\u1ecbnh nh\u01b0 v\u1eady.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_phat_sinh_giao_dich_lien_ket_phai_thuc_hien_ke_khai\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5:<\/p>\n<blockquote><p><em>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 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai nh\u1eb1m gi\u00fap c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf theo d\u00f5i, \u0111\u00e1nh gi\u00e1 v\u00e0 qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, khi v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch v\u00e0 doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP th\u00ec c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai c\u00f9ng h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n xem t\u1ea1i b\u00e0i <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/a><\/strong>.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 hai \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng c\u00f9ng l\u00fac \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/mien-lap-ho-so-giao-dich-lien-ket\/\">Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_vo_chong_lam_giam_doc_2_cong_ty_co_giao_dich\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 d\u1ec5 h\u00ecnh dung vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP trong th\u1ef1c t\u1ebf, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Hai_cong_ty_mua_ban_hang_hoa\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Hai c\u00f4ng ty mua b\u00e1n h\u00e0ng h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A do ng\u01b0\u1eddi v\u1ee3 gi\u1eef ch\u1ee9c v\u1ee5 Gi\u00e1m \u0111\u1ed1c v\u00e0 C\u00f4ng ty B do ng\u01b0\u1eddi ch\u1ed3ng gi\u1eef ch\u1ee9c v\u1ee5 Gi\u00e1m \u0111\u1ed1c. Hai c\u00f4ng ty ph\u00e1t sinh giao d\u1ecbch mua b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft. N\u1ebfu c\u1ea3 hai c\u00f4ng ty \u0111\u1ec1u 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, m\u1ed7i c\u00f4ng ty k\u00ea khai M\u1ee5c I, M\u1ee5c II Ph\u1ee5 l\u1ee5c I v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai M\u1ee5c III, M\u1ee5c IV, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 theo kho\u1ea3n 1 \u0110i\u1ec1u 20. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu m\u1ed9t b\u00ean \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN, doanh nghi\u1ec7p ph\u1ea3i x\u00e9t ti\u1ebfp c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Hai_cong_ty_phat_sinh_giao_dich_cung_cap_dich_vu\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Hai c\u00f4ng ty ph\u00e1t sinh giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">C\u00f4ng ty A cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n qu\u1ea3n l\u00fd cho C\u00f4ng ty B. N\u1ebfu kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n chi t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 16, C\u00f4ng ty B \u0111\u01b0\u1ee3c xem x\u00e9t t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p dir=\"ltr\">\u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Cho_thue_tai_san_giua_hai_doanh_nghiep\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: Cho thu\u00ea t\u00e0i s\u1ea3n gi\u1eefa hai doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">C\u00f4ng ty c\u1ee7a ng\u01b0\u1eddi v\u1ee3 cho C\u00f4ng ty c\u1ee7a ng\u01b0\u1eddi ch\u1ed3ng thu\u00ea v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c. Do \u0111\u00e2y l\u00e0 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_4_Nguoi_vo_cho_cong_ty_cua_nguoi_chong_vay_tien\"><\/span><strong>Tr\u01b0\u1eddng h\u1ee3p 4: Ng\u01b0\u1eddi v\u1ee3 cho c\u00f4ng ty c\u1ee7a ng\u01b0\u1eddi ch\u1ed3ng vay ti\u1ec1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">C\u00f4ng ty B (ng\u01b0\u1eddi ch\u1ed3ng l\u00e0 Gi\u00e1m \u0111\u1ed1c) c\u00f3 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu 5 t\u1ef7 \u0111\u1ed3ng. Trong n\u0103m 2026, ng\u01b0\u1eddi v\u1ee3 \u2013 v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n \u2013 cho C\u00f4ng ty B vay 1 t\u1ef7 \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 20% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/p>\n<p dir=\"ltr\">V\u00ec kho\u1ea3n vay \u0111\u1ea1t t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ng\u01b0\u1eddi cho vay l\u00e0 v\u1ee3 c\u1ee7a c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p, giao d\u1ecbch n\u00e0y thu\u1ed9c \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. C\u00f4ng ty B c\u1ea7n:<\/p>\n<ul>\n<li dir=\"ltr\">K\u00ea khai b\u00ean li\u00ean k\u1ebft l\u00e0 c\u00e1 nh\u00e2n ng\u01b0\u1eddi v\u1ee3 t\u1ea1i M\u1ee5c I Ph\u1ee5 l\u1ee5c I (\u0111\u00e1nh d\u1ea5u c\u1ed9t L);<\/li>\n<li dir=\"ltr\">X\u00e1c \u0111\u1ecbnh l\u00e3i su\u1ea5t kho\u1ea3n vay theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp;<\/li>\n<li dir=\"ltr\">X\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo kho\u1ea3n 3 \u0110i\u1ec1u 16 (kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA theo c\u00f4ng th\u1ee9c t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16).<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd: <\/strong>B\u00ean cho vay \u1edf \u0111\u00e2y l\u00e0 c\u00e1 nh\u00e2n, kh\u00f4ng ph\u1ea3i &#8220;\u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam&#8221;, n\u00ean doanh nghi\u1ec7p c\u1ea7n th\u1eadn tr\u1ecdng khi vi\u1ec7n d\u1eabn kho\u1ea3n 1 \u0110i\u1ec1u 20 cho giao d\u1ecbch n\u00e0y v\u00e0 n\u00ean \u0111\u1ed1i chi\u1ebfu c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_doanh_nghiep_thuong_gap\"><\/span><b>Nh\u1eefng sai l\u1ea7m doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Trong qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n v\u00e0 th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, MAN \u2013 Master Accountant Network nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p ph\u00e1t sinh sai s\u00f3t do ch\u01b0a hi\u1ec3u \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. M\u1ed9t s\u1ed1 sai l\u1ea7m ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 quan h\u1ec7 g\u00f3p v\u1ed1n th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai c\u00f4ng ty kh\u00f4ng tr\u1ef1c ti\u1ebfp ki\u1ec3m so\u00e1t l\u1eabn nhau th\u00ec kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng r\u00e0 so\u00e1t quan h\u1ec7 gi\u1eefa nh\u1eefng ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li aria-level=\"1\">B\u1ecf s\u00f3t c\u00e1c kho\u1ea3n vay, m\u01b0\u1ee3n gi\u1eefa c\u00f4ng ty v\u1edbi v\u1ee3\/ch\u1ed3ng c\u1ee7a ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, nay \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft khi ph\u00e1t sinh giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec3u nh\u1ea7m \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed3ng ngh\u0129a v\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai.<\/span><\/li>\n<li aria-level=\"1\">Cho r\u1eb1ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 th\u00ec kh\u00f4ng ph\u1ea3i \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay 30% EBITDA.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh giao d\u1ecbch d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_y_gi_khi_vo_chong_lam_giam_doc_2_cong_ty_co_giao_dich\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4541\" aria-describedby=\"caption-attachment-4541\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4541\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-luu-y-khi-co-dong-cho-cong-ty-vay-voi-lai-suat-0-1.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-luu-y-khi-co-dong-cho-cong-ty-vay-voi-lai-suat-0-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-luu-y-khi-co-dong-cho-cong-ty-vay-voi-lai-suat-0-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-luu-y-khi-co-dong-cho-cong-ty-vay-voi-lai-suat-0-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-luu-y-khi-co-dong-cho-cong-ty-vay-voi-lai-suat-0-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-luu-y-khi-co-dong-cho-cong-ty-vay-voi-lai-suat-0-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4541\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ngay t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch thay v\u00ec ch\u1edd \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, bao g\u1ed3m c\u1ea3 giao d\u1ecbch vay, m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n theo \u0111i\u1ec3m l.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u0110\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c I theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 18.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0110i\u1ec1u 20, \u0111\u1eb7c bi\u1ec7t kho\u1ea3n 1 (hai b\u00ean c\u00f9ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, c\u00f9ng thu\u1ebf su\u1ea5t, kh\u00f4ng \u01b0u \u0111\u00e3i) v\u00e0 ng\u01b0\u1ee1ng m\u1edbi d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo kho\u1ea3n 3 \u0110i\u1ec1u 16 n\u1ebfu c\u00f3 giao d\u1ecbch vay gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong n\u0103m \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m vi\u1ec7c k\u00ea khai ch\u00ednh x\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 thu\u1eadn l\u1ee3i h\u01a1n khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/p>\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 style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch c\u1ea7n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p r\u00e0 so\u00e1t tr\u00ean c\u01a1 s\u1edf Lu\u1eadt Doanh nghi\u1ec7p 2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng nh\u01b0 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP gi\u1eef nguy\u00ean ti\u00eau ch\u00ed quan h\u1ec7 v\u1ee3 ch\u1ed3ng t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi ng\u01b0\u1eddi th\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh t\u1ea1i \u0111i\u1ec3m l v\u00e0 m\u1edf r\u1ed9ng ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb \u0111\u1ea7u kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi thanh tra, ki\u1ec3m tra thu\u1ebf m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb thu\u1ebf minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3. N\u1ebfu doanh nghi\u1ec7p c\u00f2n v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, n\u00ean tham kh\u1ea3o<\/span><span style=\"font-weight: 400;\">\u00a0c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n c\u00f3 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/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\"><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\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><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><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><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_vo_chong_lam_giam_doc_2_cong_ty_co_giao_dich\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 v\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch<\/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=\"Vo_chong_lam_giam_doc_2_cong_ty_co_giao_dich_voi_nhau_nhung_khong_kiem_soat_nhau_thi_co_phai_ben_lien_ket_khong\"><\/span>V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch v\u1edbi nhau nh\u01b0ng kh\u00f4ng ki\u1ec3m so\u00e1t nhau th\u00ec c\u00f3 ph\u1ea3i b\u00ean 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. Theo \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, hai c\u00f4ng ty do v\u1ee3 v\u00e0 ch\u1ed3ng c\u00f9ng gi\u1eef ch\u1ee9c danh qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c hai b\u00ean c\u00f3 th\u1ef1c s\u1ef1 ki\u1ec3m so\u00e1t l\u1eabn nhau tr\u00ean th\u1ef1c t\u1ebf hay kh\u00f4ng.                     <\/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_co_giao_dich_lien_ket_duoi_30_ty_dong_co_phai_lap_ho_so_xac_dinh_gia_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/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=\"Duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_co_phai_ke_khai_khong\"><\/span>\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i k\u00ea khai 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. Theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai Ph\u1ee5 l\u1ee5c I giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.                     <\/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\": \"V\u1ee3 ch\u1ed3ng l\u00e0m gi\u00e1m \u0111\u1ed1c 2 c\u00f4ng ty c\u00f3 giao d\u1ecbch v\u1edbi nhau nh\u01b0ng kh\u00f4ng ki\u1ec3m so\u00e1t nhau th\u00ec c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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