{"id":4823,"date":"2026-07-29T11:31:59","date_gmt":"2026-07-29T04:31:59","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4823"},"modified":"2026-07-29T11:31:59","modified_gmt":"2026-07-29T04:31:59","slug":"cong-thuc-tinh-gia-tri-doc-lap","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/","title":{"rendered":"Chi ti\u1ebft c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo <\/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;\">, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026, d\u1ef1a tr\u00ean h\u00e0m Percentile quen thu\u1ed9c trong Excel \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb. B\u00e0i vi\u1ebft ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1ch t\u00ednh theo 04 b\u01b0\u1edbc, k\u00e8m v\u00ed d\u1ee5 s\u1ed1 li\u1ec7u minh h\u1ecda c\u1ee5 th\u1ec3, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Cong_thuc_tinh_gia_tri_doc_lap_la_gi\" >C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp 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\/cong-thuc-tinh-gia-tri-doc-lap\/#Nguyen_tac_chung_khi_ap_dung_cong_thuc_tinh_gia_tri_doc_lap\" >Nguy\u00ean t\u1eafc chung khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Ham_Percentile_Cong_cu_quan_trong_trong_cong_thuc\" >H\u00e0m Percentile: C\u00f4ng c\u1ee5 quan tr\u1ecdng trong c\u00f4ng th\u1ee9c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Cach_lap_vung_du_lieu_trong_Excel\" >C\u00e1ch l\u1eadp v\u00f9ng d\u1eef li\u1ec7u trong Excel<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Cu_phap_ham_Percentile\" >C\u00fa ph\u00e1p h\u00e0m Percentile<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Huong_dan_tung_buoc_tinh_trong_cong_thuc_tinh_gia_tri_doc_lap\" >H\u01b0\u1edbng d\u1eabn t\u1eebng b\u01b0\u1edbc t\u00ednh trong c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Buoc_1_%E2%80%93_Xac_dinh_vung_du_lieu_so_sanh_doc_lap\" >B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh v\u00f9ng d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Buoc_2_%E2%80%93_Ap_dung_ham_Percentile_voi_tham_so_035\" >B\u01b0\u1edbc 2 &#8211; \u00c1p d\u1ee5ng h\u00e0m Percentile v\u1edbi tham s\u1ed1 0.35<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Buoc_3_%E2%80%93_Xac_dinh_gia_tri_trung_vi_voi_tham_so_05\" >B\u01b0\u1edbc 3 &#8211; X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb trung v\u1ecb v\u1edbi tham s\u1ed1 0.5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Buoc_4_%E2%80%93_Xac_dinh_bach_phan_vi_thu_75_voi_tham_so_075\" >B\u01b0\u1edbc 4 &#8211; X\u00e1c \u0111\u1ecbnh b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75 v\u1edbi tham s\u1ed1 0.75<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Vi_du_minh_hoa_cho_cong_thuc_tinh_gia_tri_doc_lap_theo_Nghi_dinh_2552026ND-CP\" >V\u00ed d\u1ee5 minh h\u1ecda cho c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Nghia_vu_cua_nguoi_nop_thue\" >Ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Vi_sao_doanh_nghiep_can_nam_vung_cong_thuc_tinh_gia_tri_doc_lap\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Doanh_nghiep_can_lam_gi_de_ap_dung_dung_cong_thuc_tinh_gia_tri_doc_lap\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp<\/a><\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Cau_hoi_thuong_gap_ve_cong_thuc_tinh_gia_tri_doc_lap\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Khoang_gia_tri_giao_dich_doc_lap_chuan_duoc_xac_dinh_tu_dau_den_dau\" >Kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb \u0111\u00e2u \u0111\u1ebfn \u0111\u00e2u?<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Neu_gia_giao_dich_lien_ket_nam_ngoai_khoang_gia_tri_doc_lap_chuan_thi_xu_ly_the_nao\" >N\u1ebfu gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1eb1m ngo\u00e0i kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n th\u00ec x\u1eed l\u00fd 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Vung_du_lieu_dung_trong_cong_thuc_tinh_gia_tri_doc_lap_gom_nhung_gi\" >V\u00f9ng d\u1eef li\u1ec7u d\u00f9ng trong c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp g\u1ed3m nh\u1eefng g\u00ec?<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Cong_thuc_tinh_gia_tri_doc_lap_chuan_tu_0172026_ap_dung_cho_nhung_chi_tieu_nao\" >C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n t\u1eeb 01\/7\/2026 \u00e1p d\u1ee5ng cho nh\u1eefng ch\u1ec9 ti\u00eau 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\/cong-thuc-tinh-gia-tri-doc-lap\/#Cong_thuc_tinh_gia_tri_doc_lap_chuan_duoc_quy_dinh_o_van_ban_nao\" >C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf v\u0103n b\u1ea3n n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_gia_tri_doc_lap_la_gi\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4825\" aria-describedby=\"caption-attachment-4825\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4825\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4825\" class=\"wp-caption-text\">C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o chi ti\u1ebft c\u00e1ch t\u00ednh, c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a kh\u00e1i ni\u1ec7m n\u00e0y. Theo Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n l\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean h\u00e0m Percentile trong Microsoft Excel.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, \u0111\u00e2y l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u1ed9t kho\u1ea3ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd (d\u1ef1a tr\u00ean d\u1eef li\u1ec7u c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp) \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn trong giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a m\u00ecnh. N\u1ebfu gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft n\u1eb1m trong kho\u1ea3ng \u0111\u1ed9c l\u1eadp chu\u1ea9n n\u00e0y, giao d\u1ecbch \u0111\u01b0\u1ee3c xem l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00f4ng th\u1ee9c t\u00ednh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra, thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung_khi_ap_dung_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>Nguy\u00ean t\u1eafc chung khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi kh\u1ecfi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, n\u1ec1n t\u1ea3ng xuy\u00ean su\u1ed1t c\u1ee7a to\u00e0n b\u1ed9 ch\u1ebf \u0111\u1ecbnh v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-quan-ly-thue-2025-so-108-2025-qh15-421539-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">\u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 22 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a>:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cVi\u1ec7c ki\u1ec3m tra thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch ph\u00e1t sinh. Ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb b\u1ea3n ch\u1ea5t kinh t\u1ebf th\u1ef1c s\u1ef1 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, giao d\u1ecbch ph\u00e1t sinh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng c\u00f4ng nh\u1eadn c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng tu\u00e2n theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp n\u1ebfu vi\u1ec7c n\u00e0y l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0, d\u00f9 doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp \u0111\u1ec3 t\u00ednh to\u00e1n nh\u01b0ng n\u1ebfu b\u1ea3n ch\u1ea5t giao d\u1ecbch kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf kinh t\u1ebf ph\u00e1t sinh, k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n v\u1eabn c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf. V\u00ec v\u1eady, c\u00f4ng th\u1ee9c n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3, \u0111i k\u00e8m v\u1edbi vi\u1ec7c ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/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=\"Ham_Percentile_Cong_cu_quan_trong_trong_cong_thuc\"><\/span><b>H\u00e0m Percentile: C\u00f4ng c\u1ee5 quan tr\u1ecdng trong c\u00f4ng th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4826\" aria-describedby=\"caption-attachment-4826\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4826\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp v\u1edbi h\u00e0m Percentile\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4826\" class=\"wp-caption-text\">C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp v\u1edbi h\u00e0m Percentile<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u1eb7c bi\u1ec7t c\u1ee7a c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp h\u00e0m Percentile c\u00f3 s\u1eb5n trong Microsoft Excel, m\u1ed9t c\u00f4ng c\u1ee5 quen thu\u1ed9c, d\u1ec5 ti\u1ebfp c\u1eadn v\u1edbi h\u1ea7u h\u1ebft b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_lap_vung_du_lieu_trong_Excel\"><\/span><b>C\u00e1ch l\u1eadp v\u00f9ng d\u1eef li\u1ec7u trong Excel<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp l\u00e0 l\u1eadp m\u1ed9t v\u00f9ng d\u1eef li\u1ec7u trong Excel. V\u00f9ng d\u1eef li\u1ec7u n\u00e0y l\u00e0 c\u00e1c \u00f4 ch\u1ee9a gi\u00e1 tr\u1ecb v\u1ec1 m\u1ee9c gi\u00e1, ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn. D\u1eef li\u1ec7u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo m\u1ed9t c\u1ed9t ho\u1eb7c m\u1ed9t d\u00f2ng, mi\u1ec5n l\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n khi \u0111\u01b0a v\u00e0o h\u00e0m t\u00ednh to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cu_phap_ham_Percentile\"><\/span><b>C\u00fa ph\u00e1p h\u00e0m Percentile<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi c\u00f3 v\u00f9ng d\u1eef li\u1ec7u, ng\u01b0\u1eddi t\u00ednh to\u00e1n di chuy\u1ec3n con tr\u1ecf \u0111\u1ebfn m\u1ed9t \u00f4 kh\u00e1c n\u1eb1m ngo\u00e0i v\u00f9ng d\u1eef li\u1ec7u v\u00e0 th\u1ef1c hi\u1ec7n l\u1ec7nh Percentile \u0111\u1ec3 t\u00ecm c\u00e1c gi\u00e1 tr\u1ecb b\u00e1ch ph\u00e2n v\u1ecb t\u01b0\u01a1ng \u1ee9ng. C\u00fa ph\u00e1p c\u1ee7a c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp theo h\u00e0m Percentile nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Percentile (V\u00f9ng d\u1eef li\u1ec7u, tham s\u1ed1)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In there:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00f9ng d\u1eef li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> l\u00e0 v\u00f9ng ch\u1ee9a c\u00e1c gi\u00e1 tr\u1ecb v\u1ec1 m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u00e3 x\u00e1c l\u1eadp \u1edf b\u01b0\u1edbc tr\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tham s\u1ed1:<\/b><span style=\"font-weight: 400;\"> nh\u1eadn c\u00e1c gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng t\u1eeb 0.35 \u0111\u1ebfn 0.75.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00dd ngh\u0129a c\u00e1c m\u1ed1c b\u00e1ch ph\u00e2n v\u1ecb, \u0111\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t trong c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n, v\u00ec n\u00f3 quy\u1ebft \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 so s\u00e1nh, \u0111\u1ed1i chi\u1ebfu:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35:<\/b><span style=\"font-weight: 400;\"> L\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0m Percentile v\u1edbi tham s\u1ed1 b\u1eb1ng 0.35.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 50 (s\u1ed1 trung v\u1ecb):<\/b><span style=\"font-weight: 400;\"> L\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0m Percentile v\u1edbi tham s\u1ed1 b\u1eb1ng 0.5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75:<\/b><span style=\"font-weight: 400;\"> L\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0m Percentile v\u1edbi tham s\u1ed1 b\u1eb1ng 0.75.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ba m\u1ed1c tr\u00ean, kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3ng gi\u00e1 tr\u1ecb t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75. \u0110\u00e2y ch\u00ednh l\u00e0 khung tham chi\u1ebfu m\u00e0 doanh nghi\u1ec7p s\u1ebd d\u00f9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_tung_buoc_tinh_trong_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>H\u01b0\u1edbng d\u1eabn t\u1eebng b\u01b0\u1edbc t\u00ednh trong c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 h\u00ecnh dung v\u00e0 \u00e1p d\u1ee5ng, c\u00f3 th\u1ec3 t\u00f3m t\u1eaft quy tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00f4ng th\u1ee9c chu\u1ea9n theo 04 b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Xac_dinh_vung_du_lieu_so_sanh_doc_lap\"><\/span><b>B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh v\u00f9ng d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp ph\u00f9 h\u1ee3p (theo ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, ng\u00e0nh ngh\u1ec1, quy m\u00f4\u2026) v\u00e0 t\u1eadp h\u1ee3p s\u1ed1 li\u1ec7u v\u1ec1 m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y v\u00e0o m\u1ed9t v\u00f9ng d\u1eef li\u1ec7u trong Excel.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Ap_dung_ham_Percentile_voi_tham_so_035\"><\/span><b>B\u01b0\u1edbc 2 &#8211; \u00c1p d\u1ee5ng h\u00e0m Percentile v\u1edbi tham s\u1ed1 0.35<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Percentile (v\u00f9ng d\u1eef li\u1ec7u, 0.35)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n d\u01b0\u1edbi c\u1ee7a kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Xac_dinh_gia_tri_trung_vi_voi_tham_so_05\"><\/span><b>B\u01b0\u1edbc 3 &#8211; X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb trung v\u1ecb v\u1edbi tham s\u1ed1 0.5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Recipe:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Percentile (v\u00f9ng d\u1eef li\u1ec7u, 0.5)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c \u0111\u1ec3 t\u00ecm ra gi\u00e1 tr\u1ecb trung v\u1ecb, m\u1ee9c tham chi\u1ebfu trung t\u00e2m, th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng khi c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 m\u1ed9t \u0111i\u1ec3m gi\u00e1 tr\u1ecb c\u1ee5 th\u1ec3.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Xac_dinh_bach_phan_vi_thu_75_voi_tham_so_075\"><\/span><b>B\u01b0\u1edbc 4 &#8211; X\u00e1c \u0111\u1ecbnh b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75 v\u1edbi tham s\u1ed1 0.75<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Recipe:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Percentile (v\u00f9ng d\u1eef li\u1ec7u, 0.75)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n tr\u00ean c\u1ee7a kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 c\u1ee7a 4 b\u01b0\u1edbc tr\u00ean ch\u00ednh l\u00e0 kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n, k\u00e9o d\u00e0i t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75, c\u00f9ng v\u1edbi gi\u00e1 tr\u1ecb trung v\u1ecb n\u1eb1m \u1edf gi\u1eefa. \u0110\u00e2y l\u00e0 k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng m\u00e0 c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp h\u01b0\u1edbng t\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cho_cong_thuc_tinh_gia_tri_doc_lap_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda cho c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4827\" aria-describedby=\"caption-attachment-4827\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4827\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap.jpg\" alt=\"V\u00ed d\u1ee5 minh h\u1ecda cho c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4827\" class=\"wp-caption-text\">V\u00ed d\u1ee5 minh h\u1ecda cho c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 h\u01a1n c\u00e1ch \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c, Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0a ra v\u00ed d\u1ee5 minh h\u1ecda c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 202x, doanh nghi\u1ec7p A l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh, v\u1edbi s\u1ed1 li\u1ec7u v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean t\u00e0i s\u1ea3n nh\u01b0 sau: 1.0; 1.25; 1.25; 1.5; 1.5; 1.75; 2.0; 2.0; 2.15; 2.25; 2.5; 2.75; 3.0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp b\u1eb1ng h\u00e0m Percentile trong Excel, k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nh\u01b0 b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>M\u1ed1c b\u00e1ch ph\u00e2n v\u1ecb<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng th\u1ee9c Excel<\/b><\/td>\n<td style=\"text-align: center;\"><b>Gi\u00e1 tr\u1ecb tr\u1ea3 v\u1ec1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Percentile (v\u00f9ng d\u1eef li\u1ec7u, 0.35)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.55<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trung v\u1ecb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Percentile (v\u00f9ng d\u1eef li\u1ec7u, 0.5)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Percentile (v\u00f9ng d\u1eef li\u1ec7u, 0.75)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.25<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, sau khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp, kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1eeb 1.55 \u0111\u1ebfn 2.25, v\u1edbi gi\u00e1 tr\u1ecb trung v\u1ecb l\u00e0 2.0. N\u1ebfu t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf trong giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p A n\u1eb1m trong kho\u1ea3ng t\u1eeb 1.55 \u0111\u1ebfn 2.25, giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu n\u1eb1m ngo\u00e0i kho\u1ea3ng n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, th\u01b0\u1eddng l\u00e0 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 tr\u1ecb trung v\u1ecb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_cua_nguoi_nop_thue\"><\/span><b>Ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp ch\u1ec9 l\u00e0 m\u1ed9t ph\u1ea7n trong t\u1ed5ng th\u1ec3 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p. Theo kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, 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 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc xuy\u00ean su\u1ed1t, \u0111\u1ea3m b\u1ea3o vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n kh\u00f4ng b\u1ecb l\u1ee3i d\u1ee5ng \u0111\u1ec3 chuy\u1ec3n gi\u00e1, n\u00e9 tr\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea7n \u0111\u01b0a ra k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n t\u1eeb c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp, m\u00e0 c\u00f2n ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh qu\u00e1 tr\u00ecnh ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u00fd do l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 tr\u1ecdn g\u00f3i t\u1eeb r\u00e0 so\u00e1t d\u1eef li\u1ec7u \u0111\u1ebfn ho\u00e0n thi\u1ec7n t\u00e0i li\u1ec7u n\u1ed9p c\u01a1 quan thu\u1ebf,<\/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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n s\u00e2u, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro tr\u01b0\u1edbc m\u00f9a quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_vung_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0110i\u1ec1u 22 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c cho doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, t\u1ef1 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p c\u1ee7a gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf, thay v\u00ec b\u1ecb \u0111\u1ed9ng ch\u1edd c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u00e0 \u1ea5n \u0111\u1ecbnh l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch ph\u00e1t sinh nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, vi\u1ec7c t\u00ednh to\u00e1n sai ho\u1eb7c kh\u00f4ng \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp \u0111\u00fang chu\u1ea9n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f4ng nh\u1eadn giao d\u1ecbch li\u00ean k\u1ebft, t\u1eeb \u0111\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf, k\u00e8m theo ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u01b0, \u0111\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u theo \u0111\u00fang danh m\u1ee5c th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, tr\u00e1nh t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 thi\u1ebfu c\u0103n c\u1ee9, thi\u1ebfu t\u00ednh thuy\u1ebft ph\u1ee5c khi b\u1ecb thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_ap_dung_dung_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111ang s\u1eed d\u1ee5ng, \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ea1i di\u1ec7n, ph\u00f9 h\u1ee3p v\u1ec1 ng\u00e0nh ngh\u1ec1, ch\u1ee9c n\u0103ng, quy m\u00f4 v\u1edbi doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt quy tr\u00ecnh t\u00ednh to\u00e1n tr\u00ean Excel theo \u0111\u00fang c\u00fa ph\u00e1p h\u00e0m Percentile v\u00e0 c\u00e1c m\u1ed1c tham s\u1ed1 0.35; 0.5 v\u00e0 0.75 nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3, x\u00e1c \u0111\u1ecbnh xem c\u00f3 n\u1eb1m trong kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n hay kh\u00f4ng.<\/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 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, II, III, IV, \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng b\u1ed9 gi\u1eefa k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng tham v\u1ea5n chuy\u00ean gia trong l\u0129nh v\u1ef1c giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu doanh nghi\u1ec7p c\u00f3 c\u1ea5u tr\u00fac giao d\u1ecbch ph\u1ee9c t\u1ea1p, giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi ho\u1eb7c l\u1ea7n \u0111\u1ea7u \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp cho t\u1eebng lo\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft c\u1ee5 th\u1ec3, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh th\u00f4ng qua<\/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;\">.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n theo Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 c\u00f4ng c\u1ee5 ph\u00e1p l\u00fd quan tr\u1ecdng, c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2026, gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp. Vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t, \u00e1p d\u1ee5ng \u0111\u00fang, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u00f4ng t\u00e1c thu\u1ebf, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro khi b\u1ecb ki\u1ec3m tra, thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u cho t\u1eebng lo\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft c\u1ee5 th\u1ec3, ho\u1eb7c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t, l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, \u0111\u1eebng ng\u1ea7n ng\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">li\u00ean h\u1ec7<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/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_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoang_gia_tri_giao_dich_doc_lap_chuan_duoc_xac_dinh_tu_dau_den_dau\"><\/span><b>Kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb \u0111\u00e2u \u0111\u1ebfn \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n l\u00e0 kho\u1ea3ng gi\u00e1 tr\u1ecb t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75. Gi\u00e1 tr\u1ecb trung v\u1ecb (b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 50) n\u1eb1m gi\u1eefa kho\u1ea3ng n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_gia_giao_dich_lien_ket_nam_ngoai_khoang_gia_tri_doc_lap_chuan_thi_xu_ly_the_nao\"><\/span><b>N\u1ebfu gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1eb1m ngo\u00e0i kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh nguy\u00ean t\u1eafc ki\u1ec3m tra t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 n\u00eau r\u00f5: vi\u1ec7c ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch ph\u00e1t sinh; c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f4ng nh\u1eadn c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp n\u1ebfu l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf n\u1eb1m ngo\u00e0i kho\u1ea3ng \u0111\u1ed9c l\u1eadp chu\u1ea9n, th\u01b0\u1eddng tham chi\u1ebfu v\u1ec1 gi\u00e1 tr\u1ecb trung v\u1ecb \u0111\u1ec3 t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi b\u1ecb \u1ea5n \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vung_du_lieu_dung_trong_cong_thuc_tinh_gia_tri_doc_lap_gom_nhung_gi\"><\/span><b>V\u00f9ng d\u1eef li\u1ec7u d\u00f9ng trong c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00f9ng d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c l\u1eadp trong Excel l\u00e0 c\u00e1c \u00f4 ch\u1ee9a gi\u00e1 tr\u1ecb v\u1ec1 m\u1ee9c gi\u00e1, ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn theo ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_gia_tri_doc_lap_chuan_tu_0172026_ap_dung_cho_nhung_chi_tieu_nao\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n t\u1eeb 01\/7\/2026 \u00e1p d\u1ee5ng cho nh\u1eefng ch\u1ec9 ti\u00eau n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho ba nh\u00f3m ch\u1ec9 ti\u00eau: m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn. T\u00f9y theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch c\u1ea7n so s\u00e1nh, \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_gia_tri_doc_lap_chuan_duoc_quy_dinh_o_van_ban_nao\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf 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;\">C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026, d\u1ef1a tr\u00ean h\u00e0m Percentile quen thu\u1ed9c trong Excel \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb. B\u00e0i vi\u1ebft ph\u00e2n t\u00edch chi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4824,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4823","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=4823"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4823\/revisions"}],"predecessor-version":[{"id":4828,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4823\/revisions\/4828"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4824"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}