{"id":4672,"date":"2026-07-17T10:55:20","date_gmt":"2026-07-17T03:55:20","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4672"},"modified":"2026-07-17T10:55:20","modified_gmt":"2026-07-17T03:55:20","slug":"diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/","title":{"rendered":"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft v\u1eeba ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf c\u00f4ng b\u1ed1 t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4697-CT-CS-2026-trien-khai-Nghi-dinh-255-2026-ND-CP-713981.aspx\" rel=\"nofollow noopener\" target=\"_blank\">C\u00f4ng v\u0103n 4697\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y 09\/7\/2026, gi\u1edbi thi\u1ec7u to\u00e0n b\u1ed9 10 thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, v\u0103n b\u1ea3n thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. T\u1eeb ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, cho \u0111\u1ebfn quy \u0111\u1ecbnh m\u1edbi v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR), b\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c theo \u0111\u00fang nguy\u00ean v\u0103n quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi h\u1ea1n.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .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\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Tong_quan_Nghi_dinh_2552026_va_ly_do_cap_nhat_diem_moi_ve_moi_quan_he_lien_ket_va_ke_khai_giao_dich_lien_ket\" >T\u1ed5ng quan Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u00e0 l\u00fd do c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><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\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Nghi_dinh_2552026ND-CP_thay_the_van_ban_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o?<\/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\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Vi_sao_Cuc_Thue_phai_ban_hanh_Cong_van_4697CT-CS_de_gioi_thieu_10_diem_moi\" >V\u00ec sao C\u1ee5c Thu\u1ebf ph\u1ea3i ban h\u00e0nh C\u00f4ng v\u0103n 4697\/CT-CS \u0111\u1ec3 gi\u1edbi thi\u1ec7u 10 \u0111i\u1ec3m m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Nguyen_tac_ap_dung_moi_theo_Dieu_3_Nghi_dinh_2552026ND-CP\" >Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng m\u1edbi theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Hoan_thien_giai_thich_tu_ngu\" >Ho\u00e0n thi\u1ec7n gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Diem_moi_ve_moi_quan_he_lien_ket_va_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_255\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Bo_sung_truong_hop_khong_ap_dung_moi_quan_he_lien_ket\" >B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#So_sanh_nhanh_Quy_dinh_cu_va_quy_dinh_moi_ve_moi_quan_he_lien_ket\" >So s\u00e1nh nhanh: Quy \u0111\u1ecbnh c\u0169 v\u00e0 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Co_so_du_lieu_va_nghia_vu_cua_nguoi_nop_thue_trong_ke_khai_giao_dich_lien_ket\" >C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Thu_tu_uu_tien_su_dung_co_so_du_lieu_khi_ke_khai_xac_dinh_gia\" >Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u khi k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Bo_sung_Co_so_du_lieu_quoc_gia\" >B\u1ed5 sung C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia<\/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\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Quyen_va_nghia_vu_cua_nguoi_nop_thue\" >Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/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\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Diem_moi_ve_Bao_cao_loi_nhuan_lien_quoc_gia_trong_ke_khai_giao_dich_lien_ket\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia trong k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Thay_doi_can_cu_xac_dinh_nguong_doanh_thu_hop_nhat_toan_cau\" >Thay \u0111\u1ed5i c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/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\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Dieu_chinh_nguong_doanh_thu_lap_CbCR\" >\u0110i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng doanh thu l\u1eadp CbCR<\/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\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Cac_truong_hop_khong_phai_nop_CbCR_tai_Viet_Nam\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Cac_truong_hop_phat_sinh_nghia_vu_nop_CbCR_tai_Viet_Nam\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam \\<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Dinh_dang_thoi_han_nop_va_mau_thong_bao_CbCR\" >\u0110\u1ecbnh d\u1ea1ng, th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 m\u1eabu th\u00f4ng b\u00e1o CbCR<\/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\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Diem_moi_ve_Ho_so_xac_dinh_gia_va_trach_nhiem_cua_Co_quan_thue\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u01a1 quan thu\u1ebf<\/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\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Nang_nguong_doanh_thu_mien_lap_ho_so_xac_dinh_gia_len_duoi_500_ty_dong\" >N\u00e2ng ng\u01b0\u1ee1ng doanh thu mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng\u00a0<\/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\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Khong_su_dung_CbCR_de_dieu_chinh_gia_giao_dich_lien_ket\" >Kh\u00f4ng s\u1eed d\u1ee5ng CbCR \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Dieu_khoan_chuyen_tiep_chi_phi_lai_vay_Doanh_nghiep_can_luu_y_gi\" >\u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay: Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Cau_hoi_thuong_gap_khi_ap_dung_diem_moi_ve_moi_quan_he_lien_ket_va_ke_khai_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Nghi_dinh_2552026ND-CP_co_hieu_luc_thay_the_van_ban_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Nguong_doanh_thu_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_moi_nhat_la_bao_nhieu\" >Ng\u01b0\u1ee1ng doanh thu mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Doanh_nghiep_nao_phai_nop_Bao_cao_CbCR_tai_Viet_Nam_theo_quy_dinh_moi\" >Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh m\u1edbi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Moi_quan_he_lien_ket_qua_hinh_thuc_muon_cho_muon_duoc_xac_dinh_nhu_the_nao\" >M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft qua h\u00ecnh th\u1ee9c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/#Doanh_nghiep_dang_ap_dung_chuyen_tiep_chi_phi_lai_vay_theo_Nghi_dinh_202025ND-CP_co_bi_anh_huong_khong\" >Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_Nghi_dinh_2552026_va_ly_do_cap_nhat_diem_moi_ve_moi_quan_he_lien_ket_va_ke_khai_giao_dich_lien_ket\"><\/span><b>T\u1ed5ng quan Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u00e0 l\u00fd do c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4674\" aria-describedby=\"caption-attachment-4674\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4674\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nghi-dinh-255_2026-cap-nhat-diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-giao-dich-lien-ket.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 255\/2026 c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nghi-dinh-255_2026-cap-nhat-diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nghi-dinh-255_2026-cap-nhat-diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nghi-dinh-255_2026-cap-nhat-diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nghi-dinh-255_2026-cap-nhat-diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nghi-dinh-255_2026-cap-nhat-diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4674\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026 c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o chi ti\u1ebft t\u1eebng n\u1ed9i dung s\u1eeda \u0111\u1ed5i, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 b\u1ed1i c\u1ea3nh ra \u0111\u1eddi v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd cho to\u00e0n b\u1ed9 \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch xuy\u00ean su\u1ed1t b\u00e0i vi\u1ebft. T\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u0103n b\u1ea3n n\u00e0y thay th\u1ebf quy \u0111\u1ecbnh n\u00e0o, l\u00fd do C\u1ee5c Thu\u1ebf ph\u1ea3i ban h\u00e0nh ri\u00eang m\u1ed9t c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn, cho \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i n\u1ec1n t\u1ea3ng v\u1ec1 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng v\u00e0 c\u00e1ch gi\u1ea3i th\u00edch thu\u1eadt ng\u1eef ph\u00e1p l\u00fd, t\u1ea5t c\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 ngay d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_thay_the_van_ban_nao\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ng\u00e0y 10\/02\/2025. S\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh m\u1edbi l\u00e0 b\u01b0\u1edbc ho\u00e0n thi\u1ec7n ti\u1ebfp theo trong l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam, nh\u1eb1m b\u1eaft k\u1ecbp v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh, \u0111\u1eb7c bi\u1ec7t l\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1eeba c\u00f3 hi\u1ec7u l\u1ef1c.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_Cuc_Thue_phai_ban_hanh_Cong_van_4697CT-CS_de_gioi_thieu_10_diem_moi\"><\/span><b>V\u00ec sao C\u1ee5c Thu\u1ebf ph\u1ea3i ban h\u00e0nh C\u00f4ng v\u0103n 4697\/CT-CS \u0111\u1ec3 gi\u1edbi thi\u1ec7u 10 \u0111i\u1ec3m m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kh\u1ed1i l\u01b0\u1ee3ng thay \u0111\u1ed5i t\u01b0\u01a1ng \u0111\u1ed1i l\u1edbn v\u00e0 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai c\u1ee7a h\u00e0ng lo\u1ea1t doanh nghi\u1ec7p, C\u1ee5c Thu\u1ebf \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng ban h\u00e0nh C\u00f4ng v\u0103n 4697\/CT-CS\/2026 nh\u1eb1m h\u1ec7 th\u1ed1ng h\u00f3a v\u00e0 gi\u1ea3i th\u00edch r\u00f5 10 nh\u00f3m \u0111i\u1ec3m m\u1edbi tr\u1ecdng y\u1ebfu. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 v\u0103n b\u1ea3n gi\u00fap doanh nghi\u1ec7p, k\u1ebf to\u00e1n vi\u00ean v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf nhanh ch\u00f3ng n\u1eafm b\u1eaft to\u00e0n b\u1ed9 n\u1ed9i dung s\u1eeda \u0111\u1ed5i m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u1ee7 c\u00f4ng t\u1eebng \u0111i\u1ec1u kho\u1ea3n gi\u1eefa ngh\u1ecb \u0111\u1ecbnh c\u0169 v\u00e0 ngh\u1ecb \u0111\u1ecbnh m\u1edbi.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_moi_theo_Dieu_3_Nghi_dinh_2552026ND-CP\"><\/span><b>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng m\u1edbi theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh n\u1ec1n t\u1ea3ng l\u00e0 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ea1i \u0110i\u1ec1u 3. Theo \u0111\u00f3, nguy\u00ean t\u1eafc c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nay \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu tr\u1ef1c ti\u1ebfp 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 kho\u1ea3n 1 \u0110i\u1ec1u 22 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c d\u1eabn chi\u1ebfu n\u00e0y gi\u00fap b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t, tr\u00e1nh ch\u1ed3ng ch\u00e9o gi\u1eefa ngh\u1ecb \u0111\u1ecbnh chuy\u00ean ng\u00e0nh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi lu\u1eadt g\u1ed1c, \u0111\u1ed3ng th\u1eddi t\u1ea1o h\u00e0nh lang ph\u00e1p l\u00fd r\u00f5 r\u00e0ng h\u01a1n cho c\u1ea3 c\u01a1 quan thu\u1ebf l\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoan_thien_giai_thich_tu_ngu\"><\/span><b>Ho\u00e0n thi\u1ec7n gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u0169ng b\u1ed5 sung, ho\u00e0n thi\u1ec7n m\u1ed9t lo\u1ea1t \u0111\u1ecbnh ngh\u0129a quan tr\u1ecdng. C\u1ee5m t\u1eeb &#8220;C\u00f4ng ty m\u1eb9 t\u1ed1i cao&#8221; v\u00e0 &#8220;Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf&#8221; nay \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch theo h\u01b0\u1edbng d\u1eabn chi\u1ebfu t\u1edbi Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u, c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thi h\u00e0nh ngh\u1ecb quy\u1ebft n\u00e0y.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song \u0111\u00f3, c\u00e1c kh\u00e1i ni\u1ec7m &#8220;Giao d\u1ecbch li\u00ean k\u1ebft&#8221;, &#8220;H\u1ed3 s\u01a1 qu\u1ed1c gia&#8221;, &#8220;H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u&#8221; v\u00e0 &#8220;T\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng&#8221; c\u0169ng \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 h\u01a1n. M\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c ho\u00e0n thi\u1ec7n thu\u1eadt ng\u1eef n\u00e0y l\u00e0 b\u1ea3o \u0111\u1ea3m s\u1ef1 \u0111\u1ed3ng b\u1ed9 gi\u1eefa c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1ch hi\u1ec3u kh\u00e1c nhau khi \u00e1p d\u1ee5ng trong th\u1ef1c ti\u1ec5n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_moi_quan_he_lien_ket_va_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4673\" aria-describedby=\"caption-attachment-4673\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4673\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-giao-dich-lien-ket.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4673\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ph\u1ea7n n\u00e0y, hai thay \u0111\u1ed5i c\u1ed1t l\u00f5i c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 vi\u1ec7c m\u1edf r\u1ed9ng h\u00ecnh th\u1ee9c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c xem l\u00e0 c\u0103n c\u1ee9 x\u00e1c l\u1eadp quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 vi\u1ec7c b\u1ed5 sung m\u1ed9t tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u00e1p d\u1ee5ng ri\u00eang cho t\u1ed5 ch\u1ee9c x\u1eed l\u00fd n\u1ee3 Nh\u00e0 n\u01b0\u1edbc, c\u1ea3 hai \u0111\u1ec1u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft ngay sau \u0111\u00e2y.<\/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;\">Tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP m\u1edbi ch\u1ec9 ghi nh\u1eadn quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng vay, cho vay gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, m\u00e0 ch\u01b0a \u0111\u1ec1 c\u1eadp \u0111\u1ebfn h\u00ecnh th\u1ee9c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n. \u0110\u00e2y ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 5, quy \u0111\u1ecbnh m\u1edbi n\u00eau r\u00f5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi ph\u00e1t sinh giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p t\u1eeb 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean trong k\u1ef3 t\u00ednh thu\u1ebf, ho\u1eb7c ph\u00e1t sinh giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, 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 c\u00f3 m\u1ed1i quan h\u1ec7 th\u00e2n thu\u1ed9c theo quy \u0111\u1ecbnh.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ed5 sung h\u00ecnh th\u1ee9c \u201cm\u01b0\u1ee3n, cho m\u01b0\u1ee3n&#8221; b\u00ean c\u1ea1nh &#8220;vay, cho vay&#8221; xu\u1ea5t ph\u00e1t t\u1eeb th\u1ef1c ti\u1ec5n nhi\u1ec1u giao d\u1ecbch c\u00f3 b\u1ea3n ch\u1ea5t t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1 ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n nh\u01b0ng l\u1ea1i \u0111\u01b0\u1ee3c c\u00e1c b\u00ean g\u1ecdi t\u00ean kh\u00e1c \u0111i \u0111\u1ec3 n\u00e9 tr\u00e1nh vi\u1ec7c b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft. Quy \u0111\u1ecbnh m\u1edbi gi\u00fap c\u01a1 quan thu\u1ebf nh\u00ecn nh\u1eadn \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, tr\u00e1nh b\u1ecf s\u00f3t \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n qu\u1ea3n l\u00fd.\u00a0<\/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\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_truong_hop_khong_ap_dung_moi_quan_he_lien_ket\"><\/span><b>B\u1ed5 sung 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;\">B\u00ean c\u1ea1nh 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 ngo\u1ea1i l\u1ec7 quan tr\u1ecdng t\u1ea1i \u0111i\u1ec3m d.3 kho\u1ea3n 2 \u0110i\u1ec1u 5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 n\u1ee3 ho\u1eb7c b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7, c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3, v\u00e0 kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \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, th\u00ec s\u1ebd kh\u00f4ng b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p \u0111\u00f3.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0Quy \u0111\u1ecbnh n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c x\u1eed l\u00fd n\u1ee3 nh\u00e0 n\u01b0\u1edbc, tr\u00e1nh vi\u1ec7c \u00e1p d\u1ee5ng m\u00e1y m\u00f3c quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ef1c s\u1ef1 c\u00f3 s\u1ef1 chi ph\u1ed1i l\u1eabn nhau.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_nhanh_Quy_dinh_cu_va_quy_dinh_moi_ve_moi_quan_he_lien_ket\"><\/span><b>So s\u00e1nh nhanh: Quy \u0111\u1ecbnh c\u0169 v\u00e0 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 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;\">\u0110\u1ec3 h\u00ecnh dung r\u00f5 h\u01a1n m\u1ee9c \u0111\u1ed9 thay \u0111\u1ed5i, c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp hai quy \u0111\u1ecbnh qua b\u1ea3ng t\u1ed5ng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh quy \u0111\u1ecbnh c\u0169 v\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 20\/2025<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c giao d\u1ecbch t\u00e0i ch\u00ednh x\u00e1c l\u1eadp quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u00f3 vay v\u00e0 cho vay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung th\u00eam m\u01b0\u1ee3n v\u00e0 cho m\u01b0\u1ee3n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng giao d\u1ecbch v\u1ed1n g\u00f3p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 25% (chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n), 10% (vay)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean ng\u01b0\u1ee1ng, m\u1edf r\u1ed9ng th\u00eam h\u00ecnh th\u1ee9c m\u01b0\u1ee3n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c x\u1eed l\u00fd n\u1ee3 Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm ch\u1eafc hai thay \u0111\u1ed5i n\u00eau tr\u00ean l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00ecnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_du_lieu_va_nghia_vu_cua_nguoi_nop_thue_trong_ke_khai_giao_dich_lien_ket\"><\/span><b>C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f2n si\u1ebft ch\u1eb7t t\u00ednh minh b\u1ea1ch trong kh\u00e2u k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1, th\u00f4ng qua vi\u1ec7c quy \u0111\u1ecbnh r\u00f5 ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng v\u00e0 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean \u00e1p d\u1ee5ng. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u00fang chu\u1ea9n ngay t\u1eeb \u0111\u1ea7u, h\u1ea1n ch\u1ebf tranh ch\u1ea5p khi b\u1ecb thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_su_dung_co_so_du_lieu_khi_ke_khai_xac_dinh_gia\"><\/span><b>Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u khi k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t n\u1ed9i dung ho\u00e0n to\u00e0n m\u1edbi t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 quy \u0111\u1ecbnh v\u1ec1 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, ph\u00e1p lu\u1eadt ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1ee9 t\u1ef1 n\u00e0y, d\u1eabn \u0111\u1ebfn s\u1ef1 kh\u00e1c bi\u1ec7t trong c\u00e1ch l\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u0169ng nh\u01b0 gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u01a1 quan thu\u1ebf khi thanh tra, ki\u1ec3m tra.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nay, th\u1ee9 t\u1ef1 \u01b0u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp r\u00f5 r\u00e0ng theo ba c\u1ea5p: tr\u01b0\u1edbc ti\u00ean l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai, ti\u1ebfp theo l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i, v\u00e0 cu\u1ed1i c\u00f9ng m\u1edbi \u0111\u1ebfn c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c minh b\u1ea1ch h\u00f3a th\u1ee9 t\u1ef1 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m thi\u1ec3u tranh ch\u1ea5p gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf, m\u00e0 c\u00f2n t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng, nh\u1ea5t qu\u00e1n trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh ph\u00e2n t\u00edch so s\u00e1nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_Co_so_du_lieu_quoc_gia\"><\/span><b>B\u1ed5 sung C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i d\u1eef li\u1ec7u c\u00f4ng khai, d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf v\u1ed1n \u0111\u00e3 quen thu\u1ed9c, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f2n b\u1ed5 sung th\u00eam ngu\u1ed3n C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0o danh m\u1ee5c d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh, qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 m\u1ed9t ngu\u1ed3n d\u1eef li\u1ec7u ho\u00e0n to\u00e0n m\u1edbi so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, gi\u00fap m\u1edf r\u1ed9ng ph\u1ea1m vi tra c\u1ee9u, t\u0103ng \u0111\u1ed9 tin c\u1eady cho c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eabn c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_va_nghia_vu_cua_nguoi_nop_thue\"><\/span><b>Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec1u 18, quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng d\u1eabn chi\u1ebfu tr\u1ef1c ti\u1ebfp t\u1edbi kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, thay v\u00ec quy \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp nh\u01b0 tr\u01b0\u1edbc. \u0110\u1ed3ng th\u1eddi, m\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd l\u00e0 c\u1ee5m t\u1eeb &#8220;c\u00f4ng ty kinh doanh l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf&#8221; \u0111\u01b0\u1ee3c thay b\u1eb1ng &#8220;t\u1ed5 ch\u1ee9c kinh doanh l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf&#8221; khi n\u00f3i v\u1ec1 \u0111\u01a1n v\u1ecb \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, m\u1ed9t \u0111i\u1ec1u ch\u1ec9nh nh\u1ecf v\u1ec1 m\u1eb7t c\u00e2u ch\u1eef nh\u01b0ng c\u00f3 \u00fd ngh\u0129a m\u1edf r\u1ed9ng ph\u1ea1m vi ch\u1ee7 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 n\u00e0y.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_Bao_cao_loi_nhuan_lien_quoc_gia_trong_ke_khai_giao_dich_lien_ket\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia trong k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4675\" aria-describedby=\"caption-attachment-4675\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4675\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-bao-cao-loi-nhuan-lien-quoc-gia.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-bao-cao-loi-nhuan-lien-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-bao-cao-loi-nhuan-lien-quoc-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-bao-cao-loi-nhuan-lien-quoc-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-bao-cao-loi-nhuan-lien-quoc-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai-bao-cao-loi-nhuan-lien-quoc-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4675\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR &#8211; Country by Country Report) ti\u1ebfp t\u1ee5c l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nhi\u1ec1u nh\u1ea5t trong Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, th\u1ec3 hi\u1ec7n r\u00f5 n\u00e9t vi\u1ec7c Vi\u1ec7t Nam \u0111ang t\u1eebng b\u01b0\u1edbc ti\u1ec7m c\u1eadn c\u00e1c chu\u1ea9n m\u1ef1c c\u1ee7a OECD t\u1ea1i H\u00e0nh \u0111\u1ed9ng BEPS 13.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu, m\u1ee9c ng\u01b0\u1ee1ng c\u1ee5 th\u1ec3, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb hay b\u1eaft bu\u1ed9c n\u1ed9p, cho \u0111\u1ebfn \u0111\u1ecbnh d\u1ea1ng v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o, t\u1ea5t c\u1ea3 \u0111\u1ec1u c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng k\u1ec3 m\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u1ea7n c\u1eadp nh\u1eadt ngay.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_can_cu_xac_dinh_nguong_doanh_thu_hop_nhat_toan_cau\"><\/span><b>Thay \u0111\u1ed5i c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp CbCR \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u ph\u00e1t sinh trong ch\u00ednh k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3. Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u0103n c\u1ee9 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i th\u00e0nh doanh thu c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i nh\u1eb1m b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD, gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u1eeb s\u1edbm thay v\u00ec ph\u1ea3i ch\u1edd \u0111\u1ebfn khi k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i.<\/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\/gioi-han-su-dung-bao-cao-cbcr\/\">Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_nguong_doanh_thu_lap_CbCR\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng doanh thu l\u1eadp CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o CbCR c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u1eeb m\u1ee9c c\u1ed1 \u0111\u1ecbnh 18.000 t\u1ef7 \u0111\u1ed3ng sang m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro, quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o trung b\u00ecnh th\u00e1ng 12 h\u00e0ng n\u0103m do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1. C\u00e1ch t\u00ednh n\u00e0y b\u1ea3o \u0111\u1ea3m ng\u01b0\u1ee1ng doanh thu lu\u00f4n b\u00e1m s\u00e1t bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf, \u0111\u1ed3ng th\u1eddi th\u1ed1ng nh\u1ea5t v\u1edbi c\u00e1ch ti\u1ebfp c\u1eadn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP 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=\"Cac_truong_hop_khong_phai_nop_CbCR_tai_Viet_Nam\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh m\u1edbi quy \u0111\u1ecbnh r\u00f5 h\u01a1n c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam, 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;\">B\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o (k\u00e8m \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3);\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu, \u0111\u1ed3ng ti\u1ec1n quy \u0111\u1ed5i ho\u1eb7c nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu gi\u1eefa c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng b\u1ed5 sung n\u00e0y gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p tr\u00f9ng l\u1eb7p b\u00e1o c\u00e1o t\u1ea1i nhi\u1ec1u qu\u1ed1c gia.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_phat_sinh_nghia_vu_nop_CbCR_tai_Viet_Nam\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam<\/b><span style=\"font-weight: 400;\"> \\<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u0169ng b\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam bu\u1ed9c ph\u1ea3i n\u1ed9p CbCR, c\u1ee5 th\u1ec3:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c khi x\u1ea3y ra t\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng v\u00e0 t\u00ecnh tr\u1ea1ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd Ngh\u1ecb \u0111\u1ecbnh c\u00f2n b\u1ed5 sung nguy\u00ean t\u1eafc:<\/b><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam khi Vi\u1ec7t Nam \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin, t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng khai vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00e0y tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dinh_dang_thoi_han_nop_va_mau_thong_bao_CbCR\"><\/span><b>\u0110\u1ecbnh d\u1ea1ng, th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 m\u1eabu th\u00f4ng b\u00e1o CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt, B\u00e1o c\u00e1o CbCR nay ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 m\u00e3 h\u00f3a, th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u2013 theo \u0111\u00fang ti\u00eau chu\u1ea9n c\u1ee7a H\u00e0nh \u0111\u1ed9ng BEPS 13.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o. Ngo\u00e0i ra, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ban h\u00e0nh k\u00e8m M\u1eabu s\u1ed1 01\/TB-BCLN d\u00f9ng \u0111\u1ec3 th\u00f4ng b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p CbCR. M\u1eabu th\u00f4ng b\u00e1o n\u00e0y ch\u1ec9 c\u1ea7n n\u1ed9p m\u1ed9t l\u1ea7n khi l\u1ea7n \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 (t\u00ednh t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c), ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin so v\u1edbi l\u1ea7n th\u00f4ng b\u00e1o g\u1ea7n nh\u1ea5t, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ngh\u0129a v\u1ee5 n\u1ed9p CbCR, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00f4ng b\u00e1o c\u1eadp nh\u1eadt ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_Ho_so_xac_dinh_gia_va_trach_nhiem_cua_Co_quan_thue\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi vi\u1ec7c si\u1ebft ch\u1eb7t ngh\u0129a v\u1ee5 CbCR \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u1ea1i n\u1edbi l\u1ecfng \u0111\u00e1ng k\u1ec3 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 cho nh\u00f3m doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro th\u1ea5p, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 h\u01a1n gi\u1edbi h\u1ea1n quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf khi s\u1eed d\u1ee5ng d\u1eef li\u1ec7u CbCR. \u0110\u00e2y l\u00e0 nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh hai chi\u1ec1u l\u00e0 v\u1eeba gi\u1ea3m g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7, v\u1eeba t\u0103ng t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_nguong_doanh_thu_mien_lap_ho_so_xac_dinh_gia_len_duoi_500_ty_dong\"><\/span><b>N\u00e2ng ng\u01b0\u1ee1ng doanh thu mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u00f3 th\u1ec3 xem l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i l\u1ee3i \u00edch thi\u1ebft th\u1ef1c nh\u1ea5t cho kh\u1ed1i doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf. Tr\u01b0\u1edbc \u0111\u00e2y, \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, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi b\u1ed1n ti\u00eau ch\u00ed: kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n; kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; c\u00f3 ng\u01b0\u1ee1ng doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng; v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo t\u1eebng l\u0129nh v\u1ef1c c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean m\u1ee9c d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi ti\u00eau ch\u00ed &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221; \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n. S\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y gi\u00fap m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 nh\u00f3m doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro th\u1ea5p v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, qua \u0111\u00f3 \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_su_dung_CbCR_de_dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>Kh\u00f4ng s\u1eed d\u1ee5ng CbCR \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 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;\">T\u1ea1i \u0110i\u1ec1u 21, Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung nguy\u00ean t\u1eafc: c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Tr\u01b0\u1edbc \u0111\u00e2y quy \u0111\u1ecbnh ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf vi\u1ec7c kh\u00f4ng d\u00f9ng CbCR \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh gi\u00e1, nay \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng th\u00eam c\u1ea3 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1. Nguy\u00ean t\u1eafc n\u00e0y kh\u1eb3ng \u0111\u1ecbnh r\u00f5: CbCR ch\u1ec9 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam, kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh hay \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_khoan_chuyen_tiep_chi_phi_lai_vay_Doanh_nghiep_can_luu_y_gi\"><\/span><b>\u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay: Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p \u0111ang thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vay theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5:\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p n\u00e0y s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, vi\u1ec7c ban h\u00e0nh ngh\u1ecb \u0111\u1ecbnh m\u1edbi kh\u00f4ng l\u00e0m gi\u00e1n \u0111o\u1ea1n hay x\u00f3a b\u1ecf quy\u1ec1n l\u1ee3i chuy\u1ec3n ti\u1ebfp m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 v\u00e0 \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng, b\u1ea3o \u0111\u1ea3m t\u00ednh li\u00ean t\u1ee5c c\u1ee7a ch\u00ednh s\u00e1ch v\u00e0 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong giai \u0111o\u1ea1n chuy\u1ec3n giao gi\u1eefa hai v\u0103n b\u1ea3n.<\/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\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255.<\/a><\/span><\/strong><\/p><\/blockquote>\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;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng n\u1eafm b\u1eaft s\u1edbm \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t do k\u00ea khai sai ho\u1eb7c thi\u1ebfu, m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh tu\u00e2n th\u1ee7 thu\u1ebf trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf \u0111ang chuy\u1ec3n d\u1ecbch sang m\u00f4 h\u00ecnh \u0111\u1ed3ng h\u00e0nh, h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 nguy\u1ec7n tu\u00e2n th\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t chuy\u00ean s\u00e2u ho\u1eb7c chu\u1ea9n h\u00f3a l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh m\u1edbi, n\u00ean c\u00e2n nh\u1eafc tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/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 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 \u0111\u00fang quy tr\u00ecnh, \u0111\u00fang th\u1eddi h\u1ea1n.\u00a0<\/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 h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u!<\/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> <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>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_khi_ap_dung_diem_moi_ve_moi_quan_he_lien_ket_va_ke_khai_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/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=\"Nghi_dinh_2552026ND-CP_co_hieu_luc_thay_the_van_ban_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi c\u00f3 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111ang \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay.                    <\/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=\"Nguong_doanh_thu_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_moi_nhat_la_bao_nhieu\"><\/span>Ng\u01b0\u1ee1ng doanh thu mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t l\u00e0 bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng (thay v\u00ec 200 t\u1ef7 \u0111\u1ed3ng nh\u01b0 tr\u01b0\u1edbc) v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed c\u00f2n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; ti\u00eau ch\u00ed kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf.                    <\/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_nao_phai_nop_Bao_cao_CbCR_tai_Viet_Nam_theo_quy_dinh_moi\"><\/span>Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh m\u1edbi?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p ph\u1ea3i n\u1ed9p CbCR khi C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa, kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o, ho\u1eb7c khi x\u1ea3y ra t\u00ecnh tr\u1ea1ng kh\u00f4ng trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c.                    <\/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=\"Moi_quan_he_lien_ket_qua_hinh_thuc_muon_cho_muon_duoc_xac_dinh_nhu_the_nao\"><\/span>M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft qua h\u00ecnh th\u1ee9c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi ph\u00e1t sinh giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch, v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 th\u00e2n thu\u1ed9c theo quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_ap_dung_chuyen_tiep_chi_phi_lai_vay_theo_Nghi_dinh_202025ND-CP_co_bi_anh_huong_khong\"><\/span>Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vay theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh c\u0169, b\u1ea3o \u0111\u1ea3m t\u00ednh li\u00ean t\u1ee5c c\u1ee7a ch\u00ednh s\u00e1ch.                     <\/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\": \"Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi c\u00f3 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111ang \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ng\u01b0\u1ee1ng doanh thu mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng (thay v\u00ec 200 t\u1ef7 \u0111\u1ed3ng nh\u01b0 tr\u01b0\u1edbc) v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed c\u00f2n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; ti\u00eau ch\u00ed kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh m\u1edbi?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p CbCR khi C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa, kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o, ho\u1eb7c khi x\u1ea3y ra t\u00ecnh tr\u1ea1ng kh\u00f4ng trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft qua h\u00ecnh th\u1ee9c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi ph\u00e1t sinh giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch, v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 th\u00e2n thu\u1ed9c theo quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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T\u1eeb ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4673,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4672","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\/4672","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=4672"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4672\/revisions"}],"predecessor-version":[{"id":4676,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4672\/revisions\/4676"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4673"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}