{"id":4748,"date":"2026-07-24T11:01:02","date_gmt":"2026-07-24T04:01:02","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4748"},"modified":"2026-07-24T11:01:34","modified_gmt":"2026-07-24T04:01:34","slug":"phuong-phap-so-sanh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh <\/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;\"> quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, \u0111\u1eb7t l\u1ea1i n\u1ec1n t\u1ea3ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong s\u1ed1 c\u00e1c c\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n, ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t, b\u1edfi t\u00ednh tr\u1ef1c quan v\u00e0 kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi d\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng. V\u1eady ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o, d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc n\u00e0o v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 ra sao? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft d\u1ef1a tr\u00ean n\u1ed9i dung Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, gi\u00fap doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c thu\u1ebf n\u1eafm r\u00f5 quy \u0111\u1ecbnh tr\u01b0\u1edbc khi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN 2026 di\u1ec5n ra.<\/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\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_lien_ket_la_gi\" >Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Cac_truong_hop_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Giao_dich_hang_hoa_tai_san_huu_hinh_co_dieu_kien_luu_thong_pho_bien_tren_thi_truong\" >Giao d\u1ecbch h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 \u0111i\u1ec1u ki\u1ec7n l\u01b0u th\u00f4ng ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/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\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Giao_dich_co_gia_duoc_cong_bo_tren_san_giao_dich_hang_hoa_dich_vu\" >Giao d\u1ecbch c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 tr\u00ean s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Giao_dich_thanh_toan_phi_ban_quyen_khi_khai_thac_tai_san_vo_hinh\" >Giao d\u1ecbch thanh to\u00e1n ph\u00ed b\u1ea3n quy\u1ec1n khi khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Giao_dich_thanh_toan_lai_vay_trong_hoat_dong_vay_va_cho_vay\" >Giao d\u1ecbch thanh to\u00e1n l\u00e3i vay trong ho\u1ea1t \u0111\u1ed9ng vay v\u00e0 cho vay<\/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\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Truong_hop_doanh_nghiep_thuc_hien_song_song_giao_dich_doc_lap_va_giao_dich_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n song song giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Nguyen_tac_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket\" >Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Nguyen_tac_loai_tru_khac_biet_trong_yeu_anh_huong_den_gia_san_pham\" >Nguy\u00ean t\u1eafc lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m<\/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\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Cac_yeu_to_dac_tinh_san_pham_va_dieu_kien_hop_dong_tac_dong_den_gia\" >C\u00e1c y\u1ebfu t\u1ed1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1<\/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\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Phuong_phap_xac_dinh_gia_trong_giao_dich_lien_ket\" >Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 trong 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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Dieu_chinh_theo_gia_giao_dich_doc_lap_hoac_khoang_gia_tri_giao_dich_doc_lap_chuan\" >\u0110i\u1ec1u ch\u1ec9nh theo gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n<\/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\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Xac_dinh_gia_theo_gia_cong_bo_tren_san_giao_dich\" >X\u00e1c \u0111\u1ecbnh gi\u00e1 theo gi\u00e1 c\u00f4ng b\u1ed1 tr\u00ean s\u00e0n giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Quy_dinh_rieng_doi_voi_giao_dich_mua_may_moc_thiet_bi_tu_ben_lien_ket_o_nuoc_ngoai\" >Quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi giao d\u1ecbch mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1eeb b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Y_nghia_cua_ket_qua_xac_dinh_gia_giao_dich_lien_ket_doi_voi_nghia_vu_thue\" >\u00dd ngh\u0129a c\u1ee7a k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Doanh_nghiep_can_lam_gi_de_ap_dung_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_phuong_phap_so_sanh_gia_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_lien_ket_ap_dung_cho_nhung_giao_dich_nao\" >Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng cho nh\u1eefng giao d\u1ecbch n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Khac_biet_trong_yeu_anh_huong_den_gia_san_pham_gom_nhung_yeu_to_nao\" >Kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m g\u1ed3m nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?<\/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\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Neu_khong_loai_tru_duoc_khac_biet_trong_yeu_thi_co_duoc_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket_khong\" >N\u1ebfu kh\u00f4ng lo\u1ea1i tr\u1eeb \u0111\u01b0\u1ee3c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Gia_giao_dich_lien_ket_duoc_xac_dinh_nhu_the_nao_sau_khi_so_sanh\" >Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o sau khi so s\u00e1nh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Mua_may_moc_thiet_bi_tu_ben_lien_ket_o_nuoc_ngoai_co_phai_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket_khong\" >Mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1eeb b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_lien_ket_la_gi\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4749\" aria-describedby=\"caption-attachment-4749\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4749\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-so-sanh-gia-giao-dich-lien-ket-la-gi.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-so-sanh-gia-giao-dich-lien-ket-la-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-so-sanh-gia-giao-dich-lien-ket-la-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-so-sanh-gia-giao-dich-lien-ket-la-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-so-sanh-gia-giao-dich-lien-ket-la-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-so-sanh-gia-giao-dich-lien-ket-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4749\" class=\"wp-caption-text\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft (giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft) v\u1edbi gi\u00e1 c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp (giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft) \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1ea5y gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, v\u1ed1n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng, kh\u00f4ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft l\u00e0m c\u0103n c\u1ee9 tham chi\u1ebfu, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. Ch\u00ednh v\u00ec b\u00e1m s\u00e1t nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng, ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p c\u00f3 \u0111\u1ed9 tin c\u1eady cao v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u01b0u ti\u00ean xem x\u00e9t khi thanh tra, ki\u1ec3m tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4750\" aria-describedby=\"caption-attachment-4750\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4750\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4750\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n v\u1eadn d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_hang_hoa_tai_san_huu_hinh_co_dieu_kien_luu_thong_pho_bien_tren_thi_truong\"><\/span><b>Giao d\u1ecbch h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 \u0111i\u1ec1u ki\u1ec7n l\u01b0u th\u00f4ng ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/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 \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi t\u1eebng ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 c\u00f3 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch, l\u01b0u th\u00f4ng ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng. \u0110\u00e2y l\u00e0 nh\u00f3m giao d\u1ecbch d\u1ec5 t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp nh\u1ea5t, do c\u00f3 nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng tham gia giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_co_gia_duoc_cong_bo_tren_san_giao_dich_hang_hoa_dich_vu\"><\/span><b>Giao d\u1ecbch c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 tr\u00ean s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf, ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Vi\u1ec7c c\u00f3 s\u1eb5n d\u1eef li\u1ec7u gi\u00e1 ni\u00eam y\u1ebft gi\u00fap qu\u00e1 tr\u00ecnh so s\u00e1nh tr\u1edf n\u00ean minh b\u1ea1ch v\u00e0 kh\u00e1ch quan h\u01a1n, gi\u1ea3m thi\u1ec3u tranh ch\u1ea5p gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_thanh_toan_phi_ban_quyen_khi_khai_thac_tai_san_vo_hinh\"><\/span><b>Giao d\u1ecbch thanh to\u00e1n ph\u00ed b\u1ea3n quy\u1ec1n khi khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh c\u0169ng quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng cho giao d\u1ecbch thanh to\u00e1n ph\u00ed b\u1ea3n quy\u1ec1n ph\u00e1t sinh t\u1eeb vi\u1ec7c khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 nh\u00f3m giao d\u1ecbch ph\u1ee9c t\u1ea1p, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i t\u00ecm \u0111\u01b0\u1ee3c c\u00e1c giao d\u1ecbch chuy\u1ec3n giao quy\u1ec1n khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf so s\u00e1nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_thanh_toan_lai_vay_trong_hoat_dong_vay_va_cho_vay\"><\/span><b>Giao d\u1ecbch thanh to\u00e1n l\u00e3i vay trong ho\u1ea1t \u0111\u1ed9ng vay v\u00e0 cho vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c giao d\u1ecbch vay v\u00e0 cho vay n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, vi\u1ec7c thanh to\u00e1n l\u00e3i vay c\u0169ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. L\u00e3i su\u1ea5t vay gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi l\u00e3i su\u1ea5t c\u1ee7a c\u00e1c giao d\u1ecbch vay \u0111\u1ed9c l\u1eadp c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 k\u1ef3 h\u1ea1n, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u00edn d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_thuc_hien_song_song_giao_dich_doc_lap_va_giao_dich_lien_ket\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n song song giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 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;\">Cu\u1ed1i c\u00f9ng, ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f2n \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n c\u1ea3 giao d\u1ecbch \u0111\u1ed9c l\u1eadp l\u1eabn giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng thu\u1eadn l\u1ee3i nh\u1ea5t cho doanh nghi\u1ec7p, b\u1edfi d\u1eef li\u1ec7u so s\u00e1nh ch\u00ednh l\u00e0 d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 do doanh nghi\u1ec7p t\u1ef1 ph\u00e1t sinh, kh\u00f4ng ph\u1ea3i t\u00ecm ki\u1ebfm t\u1eeb b\u00ean th\u1ee9 ba.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p n\u00e0y kh\u00e1 r\u1ed9ng, bao tr\u00f9m h\u1ea7u h\u1ebft c\u00e1c lo\u1ea1i giao d\u1ecbch ph\u1ed5 bi\u1ebfn trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, t\u1eeb mua b\u00e1n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n, \u0111\u1ebfn b\u1ea3n quy\u1ec1n v\u00e0 l\u00e3i vay.<\/span><\/p>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket\"><\/span><b>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4751\" aria-describedby=\"caption-attachment-4751\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4751\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket.jpg\" alt=\"Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4751\" class=\"wp-caption-text\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 c\u00f4ng b\u1eb1ng khi \u0111\u1ed1i chi\u1ebfu gi\u00e1, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1eb7t ra c\u00e1c nguy\u00ean t\u1eafc ch\u1eb7t ch\u1ebd m\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 khi v\u1eadn d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_loai_tru_khac_biet_trong_yeu_anh_huong_den_gia_san_pham\"><\/span><b>Nguy\u00ean t\u1eafc lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f3 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m. Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c kh\u00e1c bi\u1ec7t c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu n\u00e0y tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh so s\u00e1nh, nh\u1eb1m \u0111\u01b0a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh v\u1ec1 c\u00f9ng m\u1ed9t m\u1eb7t b\u1eb1ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p d\u1ec5 b\u1ecf s\u00f3t khi l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu, k\u1ebft qu\u1ea3 so s\u00e1nh c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf do thi\u1ebfu t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_yeu_to_dac_tinh_san_pham_va_dieu_kien_hop_dong_tac_dong_den_gia\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 c\u00e1c y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m, c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, 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;\">\u0110\u1eb7c t\u00ednh, ch\u1ea5t l\u01b0\u1ee3ng, th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u1ee7a s\u1ea3n ph\u1ea9m v\u00e0 quy m\u00f4, kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p, chuy\u1ec3n giao s\u1ea3n ph\u1ea9m; kh\u1ed1i l\u01b0\u1ee3ng, th\u1eddi h\u1ea1n chuy\u1ec3n giao, th\u1eddi h\u1ea1n thanh to\u00e1n v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n ph\u00e2n ph\u1ed1i, ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb kinh t\u1ebf v\u00e0 th\u1ecb tr\u01b0\u1eddng n\u01a1i di\u1ec5n ra giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m nh\u01b0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u1ebfu t\u1ed1 tr\u00ean gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng b\u1ed9 d\u1eef li\u1ec7u so s\u00e1nh c\u00f3 \u0111\u1ed9 tin c\u1eady cao, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf sau n\u00e0y khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c ho\u1eb7c kinh nghi\u1ec7m \u0111\u1ec3 t\u1ef1 th\u1ef1c hi\u1ec7n, c\u00f3 th\u1ec3 tham kh\u1ea3o<\/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;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t, l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i giao d\u1ecbch.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia_trong_giao_dich_lien_ket\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 trong 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;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc so s\u00e1nh, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee5 th\u1ec3 theo ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh ba c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng nh\u00f3m giao d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_theo_gia_giao_dich_doc_lap_hoac_khoang_gia_tri_giao_dich_doc_lap_chuan\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh theo gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc chung, gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp, ho\u1eb7c theo gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp, theo c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn ph\u1ed5 bi\u1ebfn nh\u1ea5t khi doanh nghi\u1ec7p c\u00f3 s\u1eb5n nhi\u1ec1u d\u1eef li\u1ec7u giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u1ec3 h\u1ed3 s\u01a1 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb, d\u1eef li\u1ec7u so s\u00e1nh khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra, doanh nghi\u1ec7p c\u0169ng n\u00ean c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_theo_gia_cong_bo_tren_san_giao_dich\"><\/span><b>X\u00e1c \u0111\u1ecbnh gi\u00e1 theo gi\u00e1 c\u00f4ng b\u1ed1 tr\u00ean s\u00e0n giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u00e1 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf, gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m v\u00e0 trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch t\u01b0\u01a1ng \u0111\u1ed3ng. C\u00e1ch x\u00e1c \u0111\u1ecbnh n\u00e0y gi\u00fap gi\u1ea3m thi\u1ec3u t\u00ednh ch\u1ee7 quan, do d\u1eef li\u1ec7u gi\u00e1 \u0111\u01b0\u1ee3c l\u1ea5y tr\u1ef1c ti\u1ebfp t\u1eeb ngu\u1ed3n c\u00f4ng b\u1ed1 c\u00f4ng khai, minh b\u1ea1ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_rieng_doi_voi_giao_dich_mua_may_moc_thiet_bi_tu_ben_lien_ket_o_nuoc_ngoai\"><\/span><b>Quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi giao d\u1ecbch mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1eeb b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd trong Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 quy \u0111\u1ecbnh ri\u00eang d\u00e0nh cho tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1eeb b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i. Theo \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh gi\u00e1 mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb tu\u00e2n theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m mua, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb m\u1edbi: Gi\u00e1 so s\u00e1nh l\u00e0 gi\u00e1 h\u00f3a \u0111\u01a1n m\u00e0 b\u00ean li\u00ean k\u1ebft \u0111\u00e3 mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u00f3 t\u1eeb b\u00ean \u0111\u1ed9c l\u1eadp;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u00e3 qua s\u1eed d\u1ee5ng: Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb g\u1ed1c t\u1ea1i th\u1eddi \u0111i\u1ec3m mua; khi \u0111\u00f3, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y cho th\u1ea5y s\u1ef1 ch\u1eb7t ch\u1ebd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh trong vi\u1ec7c ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh xuy\u00ean bi\u00ean gi\u1edbi gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u2013 m\u1ed9t trong nh\u1eefng k\u00eanh th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 chuy\u1ec3n gi\u00e1 th\u00f4ng qua vi\u1ec7c k\u00ea khai gi\u00e1 mua t\u00e0i s\u1ea3n cao h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf.<\/span><\/p>\n<blockquote><p><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/\">Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_ket_qua_xac_dinh_gia_giao_dich_lien_ket_doi_voi_nghia_vu_thue\"><\/span><b>\u00dd ngh\u0129a c\u1ee7a k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>M\u1ed9t n\u1ed9i dung quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> K\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ec3 k\u00ea khai, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Tuy nhi\u00ean, k\u1ebft qu\u1ea3 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh n\u00e0y th\u1ec3 hi\u1ec7n r\u00f5 quan \u0111i\u1ec3m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 ch\u1ec9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo h\u01b0\u1edbng ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng, ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ee3i d\u1ee5ng \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf theo h\u01b0\u1edbng b\u1ea5t l\u1ee3i cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110\u00e2y c\u0169ng l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p \u00e1p d\u1ee5ng sai ph\u01b0\u01a1ng ph\u00e1p ho\u1eb7c c\u1ed1 t\u00ecnh khai th\u1ea5p 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_de_ap_dung_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 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;\">V\u1edbi nh\u1eefng ph\u00e2n t\u00edch tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tuy l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn v\u00e0 d\u1ec5 ti\u1ebfp c\u1eadn nh\u01b0ng \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t v\u1ec1 tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng, nguy\u00ean t\u1eafc lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u00e0 c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 chu\u1ea9n b\u1ecb t\u1ed1t cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN 2026, doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u00ean:<\/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 to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3, x\u00e1c \u0111\u1ecbnh giao d\u1ecbch n\u00e0o thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 n\u1ebfu doanh nghi\u1ec7p c\u00f3 th\u1ef1c hi\u1ec7n song song c\u1ea3 giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 v\u00e0 lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m, \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc khi so s\u00e1nh gi\u00e1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi giao d\u1ecbch mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1eeb b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/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;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng n\u1eafm v\u1eefng v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf, tr\u00e1nh c\u00e1c tranh ch\u1ea5p kh\u00f4ng \u0111\u00e1ng c\u00f3 v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong b\u1ed1i c\u1ea3nh khung ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN 2026.<\/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 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>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>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_phuong_phap_so_sanh_gia_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_lien_ket_ap_dung_cho_nhung_giao_dich_nao\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng cho nh\u1eefng giao d\u1ecbch n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng cho 05 nh\u00f3m giao d\u1ecbch ch\u00ednh: Giao d\u1ecbch h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, d\u1ecbch v\u1ee5 c\u00f3 \u0111i\u1ec1u ki\u1ec7n l\u01b0u th\u00f4ng ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng; Giao d\u1ecbch c\u00f3 gi\u00e1 c\u00f4ng b\u1ed1 tr\u00ean s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf; Giao d\u1ecbch thanh to\u00e1n ph\u00ed b\u1ea3n quy\u1ec1n khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; Giao d\u1ecbch thanh to\u00e1n l\u00e3i vay trong ho\u1ea1t \u0111\u1ed9ng vay v\u00e0 cho vay; V\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n song song c\u1ea3 giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khac_biet_trong_yeu_anh_huong_den_gia_san_pham_gom_nhung_yeu_to_nao\"><\/span><b>Kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m g\u1ed3m nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00e1c y\u1ebfu t\u1ed1 c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m: \u0111\u1eb7c t\u00ednh, ch\u1ea5t l\u01b0\u1ee3ng, th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i v\u00e0 quy m\u00f4, kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch; \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p, chuy\u1ec3n giao s\u1ea3n ph\u1ea9m; kh\u1ed1i l\u01b0\u1ee3ng, th\u1eddi h\u1ea1n chuy\u1ec3n giao, th\u1eddi h\u1ea1n thanh to\u00e1n; quy\u1ec1n ph\u00e2n ph\u1ed1i, ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n; c\u00f9ng c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. N\u1ebfu c\u00e1c kh\u00e1c bi\u1ec7t n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i lo\u1ea1i tr\u1eeb tr\u01b0\u1edbc khi so s\u00e1nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_khong_loai_tru_duoc_khac_biet_trong_yeu_thi_co_duoc_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket_khong\"><\/span><b>N\u1ebfu kh\u00f4ng lo\u1ea1i tr\u1eeb \u0111\u01b0\u1ee3c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/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;\">Nguy\u00ean t\u1eafc c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f3 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 gi\u1eefa \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Do \u0111\u00f3, n\u1ebfu t\u1ed3n t\u1ea1i kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu m\u00e0 doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 lo\u1ea1i tr\u1eeb, d\u1eef li\u1ec7u so s\u00e1nh \u0111\u00f3 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_giao_dich_lien_ket_duoc_xac_dinh_nhu_the_nao_sau_khi_so_sanh\"><\/span><b>Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o sau khi so s\u00e1nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp, ho\u1eb7c theo gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Ri\u00eang v\u1edbi s\u1ea3n ph\u1ea9m c\u00f3 gi\u00e1 c\u00f4ng b\u1ed1 tr\u00ean s\u00e0n giao d\u1ecbch, gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mua_may_moc_thiet_bi_tu_ben_lien_ket_o_nuoc_ngoai_co_phai_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket_khong\"><\/span><b>Mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1eeb b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1eeb b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh gi\u00e1 mua tu\u00e2n theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m mua. V\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb m\u1edbi, gi\u00e1 so s\u00e1nh l\u00e0 gi\u00e1 h\u00f3a \u0111\u01a1n b\u00ean li\u00ean k\u1ebft mua t\u1eeb b\u00ean \u0111\u1ed9c l\u1eadp; v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u00e3 qua s\u1eed d\u1ee5ng, ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, \u0111\u1eb7t l\u1ea1i n\u1ec1n t\u1ea3ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4749,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4748","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\/4748","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=4748"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4748\/revisions"}],"predecessor-version":[{"id":4753,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4748\/revisions\/4753"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4749"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}