{"id":4622,"date":"2026-07-10T10:27:40","date_gmt":"2026-07-10T03:27:40","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4622"},"modified":"2026-07-10T10:27:40","modified_gmt":"2026-07-10T03:27:40","slug":"cong-van-4697-ct-cs","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/","title":{"rendered":"C\u00f4ng v\u0103n 4697\/CT-CS v\u00e0 nh\u1eefng thay \u0111\u1ed5i \u1ea3nh h\u01b0\u1edfng doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-4097-ct-ttht-cua-cuc-thue-thanh-pho-ho-chi-minh-ve-viec-thue-thu-nhap-doanh-nghiep-349335-d6.html\" rel=\"nofollow noopener\" target=\"_blank\">C\u00f4ng v\u0103n 4697\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh v\u00e0o ng\u00e0y 09\/7\/2026 nh\u1eb1m gi\u1edbi thi\u1ec7u nh\u1eefng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o \u0111ang ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft t\u1eeb vay, m\u01b0\u1ee3n v\u1ed1n \u0111\u1ebfn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u0111\u1ec1u c\u1ea7n n\u1eafm r\u00f5, b\u1edfi c\u00e1c thay \u0111\u1ed5i l\u1ea7n n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, ph\u00e2n t\u00edch so s\u00e1nh gi\u00e1 giao d\u1ecbch v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/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\/cong-van-4697-ct-cs\/#Cong_van_4697CT-CS_la_gi\" >C\u00f4ng v\u0103n 4697\/CT-CS l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Co_quan_ban_hanh_va_ngay_ban_hanh_Cong_van_4697CT-CS\" >C\u01a1 quan ban h\u00e0nh v\u00e0 ng\u00e0y ban h\u00e0nh C\u00f4ng v\u0103n 4697\/CT-CS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Muc_dich_ban_hanh_Cong_van\" >M\u1ee5c \u0111\u00edch ban h\u00e0nh C\u00f4ng v\u0103n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Cong_van_4697CT-CS_huong_dan_diem_moi_ve_nguyen_tac_ap_dung\" >C\u00f4ng v\u0103n 4697\/CT-CS h\u01b0\u1edbng d\u1eabn \u0111i\u1ec3m m\u1edbi v\u1ec1 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Cong_van_4697CT-CS_bo_sung_hoan_thien_giai_thich_tu_ngu_Dieu_4\" >C\u00f4ng v\u0103n 4697\/CT-CS b\u1ed5 sung, ho\u00e0n thi\u1ec7n gi\u1ea3i th\u00edch t\u1eeb ng\u1eef (\u0110i\u1ec1u 4)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Khai_niem_Cong_ty_me_toi_cao_va_Hiep_dinh_thue\" >Kh\u00e1i ni\u1ec7m C\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/a><\/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\/cong-van-4697-ct-cs\/#Hoan_thien_cac_thuat_ngu_lien_quan_den_ho_so_va_trao_doi_thong_tin\" >Ho\u00e0n thi\u1ec7n c\u00e1c thu\u1eadt ng\u1eef li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Cong_van_lam_ro_diem_moi_ve_moi_quan_he_lien_ket_Dieu_5\" >C\u00f4ng v\u0103n l\u00e0m r\u00f5 \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft (\u0110i\u1ec1u 5)<\/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\/cong-van-4697-ct-cs\/#Bo_sung_moi_quan_he_lien_ket_qua_hinh_thuc_muon_cho_muon\" >B\u1ed5 sung m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft qua h\u00ecnh th\u1ee9c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/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\/cong-van-4697-ct-cs\/#Truong_hop_khong_ap_dung_moi_quan_he_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<\/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\/cong-van-4697-ct-cs\/#Huong_dan_nguyen_tac_phan_tich_so_sanh_giao_dich_lien_ket_voi_giao_dich_doc_lap_Dieu_6\" >H\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp (\u0110i\u1ec1u 6)<\/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\/cong-van-4697-ct-cs\/#Can_cu_doi_chieu_giao_dich_lien_ket\" >C\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Yeu_cau_ve_tinh_tuong_dong_khi_phan_tich_va_so_sanh\" >Y\u00eau c\u1ea7u v\u1ec1 t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng khi ph\u00e2n t\u00edch v\u00e0\u00a0 so s\u00e1nh\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Quy_dinh_ve_mo_rong_pham_vi_phan_tich_so_sanh_giao_dich_lien_ket_Dieu_9\" >Quy \u0111\u1ecbnh v\u1ec1 m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft (\u0110i\u1ec1u 9)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Truong_hop_ap_dung_mo_rong_pham_vi_so_sanh\" >Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng m\u1edf r\u1ed9ng ph\u1ea1m vi so s\u00e1nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Cach_thuc_mo_rong_pham_vi\" >C\u00e1ch th\u1ee9c m\u1edf r\u1ed9ng ph\u1ea1m vi<\/a><\/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\/cong-van-4697-ct-cs\/#Yeu_cau_khi_mo_rong_pham_vi_so_sanh\" >Y\u00eau c\u1ea7u khi m\u1edf r\u1ed9ng ph\u1ea1m vi so s\u00e1nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Doanh_nghiep_can_lam_gi_sau_khi_Cong_van_4697CT-CS_duoc_ban_hanh\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec sau khi C\u00f4ng v\u0103n 4697\/CT-CS \u0111\u01b0\u1ee3c ban h\u00e0nh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_4697CT-CS_la_gi\"><\/span><b>C\u00f4ng v\u0103n 4697\/CT-CS l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4623\" aria-describedby=\"caption-attachment-4623\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4623\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS.jpg\" alt=\"C\u00f4ng v\u0103n 4697\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4623\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 4697\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4697\/CT-CS l\u00e0 v\u0103n b\u1ea3n do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 09\/7\/2026, v\u1edbi m\u1ee5c \u0111\u00edch gi\u1edbi thi\u1ec7u, ph\u1ed5 bi\u1ebfn c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-255-2026-nd-cp\/\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n gi\u00fap c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p hi\u1ec3u th\u1ed1ng nh\u1ea5t, \u00e1p d\u1ee5ng \u0111\u00fang tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh m\u1edbi ngay t\u1eeb th\u1eddi \u0111i\u1ec3m ban h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_ban_hanh_va_ngay_ban_hanh_Cong_van_4697CT-CS\"><\/span><b>C\u01a1 quan ban h\u00e0nh v\u00e0 ng\u00e0y ban h\u00e0nh C\u00f4ng v\u0103n 4697\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf k\u00fd ban h\u00e0nh v\u00e0o ng\u00e0y 09\/7\/2026. \u0110\u00e2y l\u00e0 m\u1ed1c th\u1eddi gian quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a m\u00ecnh, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi trong c\u00f4ng t\u00e1c k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_dich_ban_hanh_Cong_van\"><\/span><b>M\u1ee5c \u0111\u00edch ban h\u00e0nh C\u00f4ng v\u0103n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 4697\/CT-CS l\u00e0 gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP tr\u00ean n\u0103m nh\u00f3m v\u1ea5n \u0111\u1ec1 ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Principles of application<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Word explanation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Affiliate relationship<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ph\u00e2n t\u00edch\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare related transactions with independent transactions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong C\u00f4ng v\u0103n 4697\/CT-CS li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (h\u1ed3 s\u01a1 qu\u1ed1c gia, h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u) v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u00e1p d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf. Doanh nghi\u1ec7p c\u1eadp nh\u1eadt s\u1edbm s\u1ebd c\u00f3 th\u1eddi gian r\u00e0 so\u00e1t l\u1ea1i c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft, tr\u00e1nh r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, \u1ea5n \u0111\u1ecbnh thu\u1ebf khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_4697CT-CS_huong_dan_diem_moi_ve_nguyen_tac_ap_dung\"><\/span><b>C\u00f4ng v\u0103n 4697\/CT-CS h\u01b0\u1edbng d\u1eabn \u0111i\u1ec3m m\u1edbi v\u1ec1 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4624\" aria-describedby=\"caption-attachment-4624\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4624\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-huong-dan-diem-moi-ve-nguyen-tac-ap-dung.jpg\" alt=\"C\u00f4ng v\u0103n 4697\/CT-CS h\u01b0\u1edbng d\u1eabn \u0111i\u1ec3m m\u1edbi v\u1ec1 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-huong-dan-diem-moi-ve-nguyen-tac-ap-dung.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-huong-dan-diem-moi-ve-nguyen-tac-ap-dung-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-huong-dan-diem-moi-ve-nguyen-tac-ap-dung-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-huong-dan-diem-moi-ve-nguyen-tac-ap-dung-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-huong-dan-diem-moi-ve-nguyen-tac-ap-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4624\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 4697\/CT-CS h\u01b0\u1edbng d\u1eabn \u0111i\u1ec3m m\u1edbi v\u1ec1 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 4697\/CT-CS, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo h\u01b0\u1edbng nguy\u00ean t\u1eafc c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd d\u1eabn chi\u1ebfu theo nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng trong qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 6, v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">kho\u1ea3n 1 \u0110i\u1ec1u 22 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1eeda \u0111\u1ed5i n\u00e0y kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 thay \u0111\u1ed5i c\u00e2u ch\u1eef, m\u00e0 nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf v\u00e0 doanh nghi\u1ec7p c\u00f3 chung m\u1ed9t khung nguy\u00ean t\u1eafc khi th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong th\u1eddi gian t\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_4697CT-CS_bo_sung_hoan_thien_giai_thich_tu_ngu_Dieu_4\"><\/span><b>C\u00f4ng v\u0103n 4697\/CT-CS b\u1ed5 sung, ho\u00e0n thi\u1ec7n gi\u1ea3i th\u00edch t\u1eeb ng\u1eef (\u0110i\u1ec1u 4)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n \u0111\u1ec1 c\u1eadp l\u00e0 vi\u1ec7c b\u1ed5 sung, ho\u00e0n thi\u1ec7n gi\u1ea3i th\u00edch t\u1eeb ng\u1eef t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_Cong_ty_me_toi_cao_va_Hiep_dinh_thue\"><\/span><b>Kh\u00e1i ni\u1ec7m C\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai kh\u00e1i ni\u1ec7m n\u00e0y \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n theo h\u01b0\u1edbng d\u1eabn chi\u1ebfu quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15 quy \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-236-2025-ND-CP-huong-dan-Nghi-quyet-107-2023-QH15-thue-thu-nhap-doanh-nghiep-bo-sung-631519.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 236\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb quy\u1ebft n\u00e0y. Vi\u1ec7c d\u1eabn chi\u1ebfu n\u00e0y gi\u00fap th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u v\u1ec1 c\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 hi\u1ec7p \u0111\u1ecbnh thu\u1ebf gi\u1eefa c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoan_thien_cac_thuat_ngu_lien_quan_den_ho_so_va_trao_doi_thong_tin\"><\/span><b>Ho\u00e0n thi\u1ec7n c\u00e1c thu\u1eadt ng\u1eef li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, C\u00f4ng v\u0103n 4697\/CT-CS c\u0169ng n\u00eau r\u00f5 vi\u1ec7c ho\u00e0n thi\u1ec7n gi\u1ea3i th\u00edch c\u00e1c thu\u1eadt ng\u1eef:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Affiliate transactions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">National profile<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Global Profile<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y \u0111\u1ec1u l\u00e0 nh\u1eefng kh\u00e1i ni\u1ec7m n\u1ec1n t\u1ea3ng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi giao d\u1ecbch ph\u1ea3i k\u00ea khai v\u00e0 lo\u1ea1i h\u1ed3 s\u01a1 doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo v\u0103n b\u1ea3n, vi\u1ec7c b\u1ed5 sung, ho\u00e0n thi\u1ec7n c\u00e1c thu\u1eadt ng\u1eef n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t, \u0111\u1ed3ng b\u1ed9 v\u1edbi quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, \u0111\u1ed3ng th\u1eddi t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, th\u1ed1ng nh\u1ea5t trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_lam_ro_diem_moi_ve_moi_quan_he_lien_ket_Dieu_5\"><\/span><b>C\u00f4ng v\u0103n l\u00e0m r\u00f5 \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft (\u0110i\u1ec1u 5)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4625\" aria-describedby=\"caption-attachment-4625\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4625\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-lam-ro-diem-moi-ve-moi-quan-he-lien-ket.jpg\" alt=\"C\u00f4ng v\u0103n 4697\/CT-CS l\u00e0m r\u00f5 \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-lam-ro-diem-moi-ve-moi-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-lam-ro-diem-moi-ve-moi-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-lam-ro-diem-moi-ve-moi-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-lam-ro-diem-moi-ve-moi-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-lam-ro-diem-moi-ve-moi-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4625\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 4697\/CT-CS l\u00e0m r\u00f5 \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u00f3 t\u00e1c \u0111\u1ed9ng th\u1ef1c ti\u1ec5n r\u00f5 n\u00e9t nh\u1ea5t m\u00e0 C\u00f4ng v\u0103n 4697\/CT-CS gi\u1edbi thi\u1ec7u, b\u1edfi n\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ed9t doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_moi_quan_he_lien_ket_qua_hinh_thuc_muon_cho_muon\"><\/span><b>B\u1ed5 sung m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft qua h\u00ecnh th\u1ee9c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m 1 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quy \u0111\u1ecbnh m\u1edbi b\u1ed5 sung m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; ho\u1eb7c vay, cho vay, 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 2 \u0110i\u1ec1u 5.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, quy \u0111\u1ecbnh ch\u01b0a \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t (ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 li\u00ean quan) h\u00ecnh th\u00e0nh th\u00f4ng qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, m\u00e0 ch\u1ec9 d\u1eebng \u1edf quan h\u1ec7 vay, cho vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4697\/CT-CS gi\u1ea3i th\u00edch r\u00f5 vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m kh\u1eafc ph\u1ee5c v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong th\u1ef1c ti\u1ec5n, b\u1ea3o \u0111\u1ea3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_ap_dung_moi_quan_he_lien_ket\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u0169ng b\u1ed5 sung m\u1ed9t tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb t\u1ea1i \u0111i\u1ec3m d.3 kho\u1ea3n 2 \u0110i\u1ec1u 5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">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, s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu t\u1ed5 ch\u1ee9c \u0111\u00f3 kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c 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 2 \u0110i\u1ec1u 5.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 4697\/CT-CS, tr\u01b0\u1edbc \u0111\u00e2y quy \u0111\u1ecbnh ch\u01b0a \u0111\u1ec1 c\u1eadp \u0111\u1ebfn tr\u01b0\u1eddng h\u1ee3p n\u00e0y. Vi\u1ec7c b\u1ed5 sung nh\u1eb1m b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 \u0111\u00fang nguy\u00ean t\u1eafc, b\u1ea3n ch\u1ea5t v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, tr\u00e1nh vi\u1ec7c c\u00e1c t\u1ed5 ch\u1ee9c x\u1eed l\u00fd n\u1ee3 nh\u00e0 n\u01b0\u1edbc b\u1ecb x\u00e1c \u0111\u1ecbnh sai l\u00e0 b\u00ean li\u00ean k\u1ebft ch\u1ec9 v\u00ec vai tr\u00f2 ch\u1ee7 n\u1ee3, b\u1ea3o l\u00e3nh \u0111\u01a1n thu\u1ea7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_nguyen_tac_phan_tich_so_sanh_giao_dich_lien_ket_voi_giao_dich_doc_lap_Dieu_6\"><\/span><b>H\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp (\u0110i\u1ec1u 6)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, C\u00f4ng v\u0103n 4697\/CT-CS c\u0169ng tr\u00ecnh b\u00e0y n\u1ed9i dung li\u00ean quan \u0111\u1ebfn nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp theo kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_doi_chieu_giao_dich_lien_ket\"><\/span><b>C\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n t\u00edch, so s\u00e1nh ph\u1ea3i c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu c\u00e1c h\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn v\u00e0 quan h\u1ec7 kinh t\u1ebf, th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 d\u1eef li\u1ec7u, th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, \u0111\u1ec3 so s\u00e1nh v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ch\u1ea5p thu\u1eadn trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng. Nguy\u00ean t\u1eafc \u0111\u1ed1i chi\u1ebfu \u00e1p d\u1ee5ng trong ph\u00e2n t\u00edch, so s\u00e1nh coi tr\u1ecdng b\u1ea3n ch\u1ea5t v\u00e0 th\u1ef1c ti\u1ec5n kinh doanh, r\u1ee7i ro g\u00e1nh ch\u1ecbu c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft h\u01a1n l\u00e0 c\u00e1c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_tinh_tuong_dong_khi_phan_tich_va_so_sanh\"><\/span><b>Y\u00eau c\u1ea7u v\u1ec1 t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng khi ph\u00e2n t\u00edch v\u00e0\u00a0 so s\u00e1nh\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch, so s\u00e1nh ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng gi\u1eefa doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, ho\u1eb7c gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n t\u00edch, x\u00e1c \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u00f3 th\u00f4ng qua so s\u00e1nh c\u00e1c y\u1ebfu t\u1ed1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 10, v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_mo_rong_pham_vi_phan_tich_so_sanh_giao_dich_lien_ket_Dieu_9\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft (\u0110i\u1ec1u 9)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4626\" aria-describedby=\"caption-attachment-4626\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4626\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-quy-dinh-ve-mo-rong-pham-vi-phan-tich-so-sanh-giao-dich-lien-ket.jpg\" alt=\"C\u00f4ng v\u0103n 4697\/CT-CS quy \u0111\u1ecbnh v\u1ec1 m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-quy-dinh-ve-mo-rong-pham-vi-phan-tich-so-sanh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-quy-dinh-ve-mo-rong-pham-vi-phan-tich-so-sanh-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-quy-dinh-ve-mo-rong-pham-vi-phan-tich-so-sanh-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-quy-dinh-ve-mo-rong-pham-vi-phan-tich-so-sanh-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-quy-dinh-ve-mo-rong-pham-vi-phan-tich-so-sanh-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4626\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 4697\/CT-CS quy \u0111\u1ecbnh v\u1ec1 m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t n\u1ed9i dung quan tr\u1ecdng kh\u00e1c \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 4697\/CT-CS gi\u1edbi thi\u1ec7u l\u00e0 quy \u0111\u1ecbnh v\u1ec1 m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch mang t\u00ednh \u0111\u1eb7c th\u00f9, kh\u00f3 t\u00ecm \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ap_dung_mo_rong_pham_vi_so_sanh\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng m\u1edf r\u1ed9ng ph\u1ea1m vi so s\u00e1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft mang t\u00ednh \u0111\u1eb7c th\u00f9, kh\u00f4ng t\u00ecm ki\u1ebfm \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh, doanh nghi\u1ec7p s\u1ebd th\u1ef1c hi\u1ec7n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh v\u1ec1 ng\u00e0nh, th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd, th\u1eddi gian so s\u00e1nh \u0111\u1ec3 t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_thuc_mo_rong_pham_vi\"><\/span><b>C\u00e1ch th\u1ee9c m\u1edf r\u1ed9ng ph\u1ea1m vi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo hai b\u01b0\u1edbc:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: L\u1ef1a ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo ph\u00e2n ng\u00e0nh kinh t\u1ebf th\u1ed1ng k\u00ea c\u00f3 t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng cao nh\u1ea5t v\u1edbi ph\u00e2n ng\u00e0nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00f9ng th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba b\u00e0n, c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng, trong n\u01b0\u1edbc;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: N\u1ebfu c\u1ea7n thi\u1ebft, m\u1edf r\u1ed9ng \u0111\u1ecba b\u00e0n so s\u00e1nh sang c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n ng\u00e0nh v\u00e0 tr\u00ecnh \u0111\u1ed9 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_khi_mo_rong_pham_vi_so_sanh\"><\/span><b>Y\u00eau c\u1ea7u khi m\u1edf r\u1ed9ng ph\u1ea1m vi so s\u00e1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n n\u00eau tr\u00ean, doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n t\u00edch t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u1ecbnh t\u00ednh, \u0111\u1ecbnh l\u01b0\u1ee3ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 10 v\u00e0 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ho\u1eb7c s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u, d\u1eef li\u1ec7u c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp trong ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu do y\u1ebfu t\u1ed1 th\u1eddi gian (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110\u00e1ng l\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Th\u1eddi gian m\u1edf r\u1ed9ng thu th\u1eadp s\u1ed1 li\u1ec7u, d\u1eef li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ed9t n\u0103m t\u00e0i ch\u00ednh so v\u1edbi n\u0103m t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 gi\u1edbi h\u1ea1n quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi x\u00e2y d\u1ef1ng b\u1ed9 d\u1eef li\u1ec7u so s\u00e1nh cho h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_sau_khi_Cong_van_4697CT-CS_duoc_ban_hanh\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec sau khi C\u00f4ng v\u0103n 4697\/CT-CS \u0111\u01b0\u1ee3c ban h\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi C\u00f4ng v\u0103n 4697\/CT-CS \u0111\u01b0\u1ee3c ban h\u00e0nh, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft n\u00ean ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 vi\u1ec7c 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 l\u1ea1i c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i \u0110i\u1ec1u 5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt c\u00e1ch hi\u1ec3u v\u1ec1 c\u00e1c thu\u1eadt ng\u1eef m\u1edbi, \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u1ed3 s\u01a1 qu\u1ed1c gia, h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, c\u00f4ng ty m\u1eb9 t\u1ed1i cao, \u0111\u1ec3 chu\u1ea9n b\u1ecb \u0111\u00fang lo\u1ea1i h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u ph\u00e2n t\u00edch, so s\u00e1nh ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc t\u1ea1i \u0110i\u1ec1u 6 v\u00e0 \u0110i\u1ec1u 9, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1eb7c th\u00f9 c\u1ea7n m\u1edf r\u1ed9ng ph\u1ea1m vi so s\u00e1nh, tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4697\/CT-CS l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft. Nh\u1eefng thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, nguy\u00ean t\u1eafc ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 m\u1edf r\u1ed9ng ph\u1ea1m vi l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh s\u1ebd t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch ph\u00e1t sinh, c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo \u0111\u00fang y\u00eau c\u1ea7u \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra. N\u1ebfu quy \u0111\u1ecbnh c\u00f2n v\u01b0\u1edbng m\u1eafc ho\u1eb7c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p, vi\u1ec7c tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 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>Address:<\/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>E-mail:<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/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>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 4697\/CT-CS ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh v\u00e0o ng\u00e0y 09\/7\/2026 nh\u1eb1m gi\u1edbi thi\u1ec7u nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o \u0111ang ph\u00e1t sinh giao d\u1ecbch [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4622","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\/4622","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=4622"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4622\/revisions"}],"predecessor-version":[{"id":4627,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4622\/revisions\/4627"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4623"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}