{"id":4839,"date":"2026-07-29T16:56:01","date_gmt":"2026-07-29T09:56:01","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4839"},"modified":"2026-07-29T16:56:01","modified_gmt":"2026-07-29T09:56:01","slug":"mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/","title":{"rendered":"Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 quy \u0111\u1ecbnh m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o c\u0169ng c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. 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\">\u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP t\u1eeb ng\u00e0y 01\/7\/2026, doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu\u1ed9c m\u1ed9t trong hai nh\u00f3m: \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai \u0111\u1ed3ng th\u1eddi mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, ho\u1eb7c v\u1eabn ph\u1ea3i k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft, Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo t\u1eebng l\u0129nh v\u1ef1c. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n 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 n\u0103m 2026, k\u00e8m b\u1ea3ng so s\u00e1nh v\u1edbi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, gi\u00fap doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thanh tra, ki\u1ec3m tra.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_gi\" >Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh 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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_Nghi_dinh_255\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Truong_hop_mien_ke_khai_dong_thoi_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai \u0111\u1ed3ng th\u1eddi mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Truong_hop_phai_ke_khai_nhung_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Cac_xac_dinh_ty_suat_loi_nhuan_thuan_de_duoc_mien_lap_Ho_so_xac_dinh_gia\" >C\u00e1c x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Bang_so_sanh_cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_giua_Nghi_dinh_132_va_Nghi_dinh_255\" >B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Nguong_doanh_thu_duoi_500_ty_dong_ap_dung_cho_truong_hop_mien_lap_ho_so_nao\" >Ng\u01b0\u1ee1ng doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Doanh_nghiep_co_APA_co_duoc_mien_hoan_toan_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p c\u00f3 APA c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Neu_doanh_nghiep_khong_dat_muc_ty_suat_loi_nhuan_thuan_toi_thieu_thi_xu_ly_the_nao\" >N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ea1t m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1ed1i thi\u1ec3u 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Doanh_nghiep_du_dieu_kien_mien_nhung_khong_ke_khai_Phu_luc_I_thi_co_bi_coi_la_vi_pham_khong\" >Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n nh\u01b0ng kh\u00f4ng k\u00ea khai Ph\u1ee5 l\u1ee5c I th\u00ec c\u00f3 b\u1ecb coi l\u00e0 vi ph\u1ea1m kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_gi\"><\/span><b>Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh 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_4840\" aria-describedby=\"caption-attachment-4840\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4840\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg\" alt=\"Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4840\" class=\"wp-caption-text\">Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 hai kh\u00e1i ni\u1ec7m d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn: mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n k\u00ea khai: L\u00e0 vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i M\u1ee5c III, M\u1ee5c IV Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo 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;\">Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1: L\u00e0 vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh, ph\u00e2n t\u00edch, so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, d\u00f9 v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i k\u00ea khai theo Ph\u1ee5 l\u1ee5c I.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y r\u1ea5t quan tr\u1ecdng, v\u00ec tr\u00ean th\u1ef1c t\u1ebf c\u00f3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n c\u1ea3 hai ngh\u0129a v\u1ee5, nh\u01b0ng c\u0169ng c\u00f3 doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong khi v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m tr\u01b0\u1eddng h\u1ee3p, v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng kh\u00e1c nhau. Ph\u1ea7n ti\u1ebfp theo s\u1ebd \u0111i s\u00e2u v\u00e0o t\u1eebng nh\u00f3m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4843\" aria-describedby=\"caption-attachment-4843\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4843\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4843\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_mien_ke_khai_dong_thoi_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai \u0111\u1ed3ng th\u1eddi mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m th\u1ee9 nh\u1ea5t \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i M\u1ee5c III, M\u1ee5c IV Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. V\u1edbi nh\u00f3m n\u00e0y, doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n sau trong c\u00f9ng m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean li\u00ean k\u1ebft \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 b\u00ean n\u00e0o trong giao d\u1ecbch \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n n\u00e0y th\u01b0\u1eddng ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p trong c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n, nh\u00f3m c\u00f4ng ty n\u1ed9i \u0111\u1ecba, kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 chuy\u1ec3n gi\u00e1 xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 kh\u00f4ng t\u1ed3n t\u1ea1i ch\u00eanh l\u1ec7ch thu\u1ebf su\u1ea5t gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, v\u1ed1n l\u00e0 \u0111\u1ed9ng c\u01a1 ph\u1ed5 bi\u1ebfn khi\u1ebfn c\u01a1 quan thu\u1ebf ph\u1ea3i gi\u00e1m s\u00e1t ch\u1eb7t giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd: D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i M\u1ee5c I, M\u1ee5c II Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. N\u00f3i c\u00e1ch kh\u00e1c, vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n ngh\u0129a v\u1ee5 k\u00ea khai li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_phai_ke_khai_nhung_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi nh\u00f3m tr\u00ean, nh\u00f3m th\u1ee9 hai g\u1ed3m nh\u1eefng doanh nghi\u1ec7p v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu r\u01a1i v\u00e0o m\u1ed9t trong ba tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng nh\u1ecf, c\u1ee5 th\u1ec3: t\u1ed5ng doanh thu ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf. \u0110\u1ed1i v\u1edbi nh\u1eefng giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a APA \u0111\u00e3 k\u00fd, doanh nghi\u1ec7p v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 vi\u1ec7c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u1ea7n giao d\u1ecbch n\u1eb1m trong ph\u1ea1m vi APA, ch\u1ee9 kh\u00f4ng m\u1eb7c nhi\u00ean \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n kinh doanh kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh) tr\u00ean doanh thu thu\u1ea7n theo c\u00e1c ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u sau: Ng\u00e0nh ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean; Ng\u00e0nh s\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean; Ng\u00e0nh gia c\u00f4ng t\u1eeb 15% tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p nh\u1ea5t trong nh\u00f3m mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i s\u00e1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf theo t\u1eebng l\u0129nh v\u1ef1c kinh doanh.<\/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=\"Cac_xac_dinh_ty_suat_loi_nhuan_thuan_de_duoc_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>C\u00e1c x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4841\" aria-describedby=\"caption-attachment-4841\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4841\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia.jpg\" alt=\"C\u00e1c x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4841\" class=\"wp-caption-text\">C\u00e1c x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng kinh doanh \u0111\u01a1n l\u0129nh v\u1ef1c, v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n doanh thu, chi ph\u00ed theo t\u1eebng l\u0129nh v\u1ef1c s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n, t\u1eeb \u0111\u00f3 quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh b\u1ed1n t\u00ecnh hu\u1ed1ng nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> 04 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u00ecnh hu\u1ed1ng h\u1ea1ch to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang c\u1ea3 doanh thu v\u00e0 chi ph\u00ed c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c c\u1ee5 th\u1ec3 (ph\u00e2n ph\u1ed1i, s\u1ea3n xu\u1ea5t, gia c\u00f4ng)\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 chi ph\u00ed theo t\u1ef7 l\u1ec7 doanh thu c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, sau \u0111\u00f3 \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t t\u01b0\u01a1ng \u1ee9ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c c\u1ea3 doanh thu v\u00e0 chi ph\u00ed c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a l\u0129nh v\u1ef1c c\u00f3 t\u1ef7 su\u1ea5t cao nh\u1ea5t trong s\u1ed1 c\u00e1c l\u0129nh v\u1ef1c \u0111ang kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u00e1p \u1ee9ng m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo quy \u0111\u1ecbnh\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, n\u1ebfu trong k\u1ef3 t\u00ednh thu\u1ebf, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ea1t m\u1ee9c t\u1ed1i thi\u1ec3u theo l\u0129nh v\u1ef1c t\u01b0\u01a1ng \u1ee9ng, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng c\u00f2n thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, m\u00e0 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong t\u00ecnh hu\u1ed1ng n\u00e0y, doanh nghi\u1ec7p 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 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p, \u0111\u1ee7 c\u0103n c\u1ee9 v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_giua_Nghi_dinh_132_va_Nghi_dinh_255\"><\/span><b>B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4842\" aria-describedby=\"caption-attachment-4842\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4842\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255.jpg\" alt=\"B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4842\" class=\"wp-caption-text\">B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 c\u01a1 b\u1ea3n, c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba g\u1ea7n nh\u01b0 nguy\u00ean v\u1eb9n c\u1ea5u tr\u00fac c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m gi\u1ed1ng v\u00e0 kh\u00e1c nhau ch\u00ednh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 255<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa thay \u0111\u1ed5i<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 19<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u01a1 b\u1ea3n v\u1eabn \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 05\/11\/2020 \u0111\u1ebfn h\u1ebft 30\/6\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/7\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thay th\u1ebf ho\u00e0n to\u00e0n Ngh\u1ecb \u0111\u1ecbnh 132<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mi\u1ec5n k\u00ea khai \u0111\u1ed3ng th\u1eddi mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ec9 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t, kh\u00f4ng b\u00ean n\u00e0o h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean \u0111i\u1ec1u ki\u1ec7n nh\u01b0 \u1edf Ngh\u1ecb \u0111\u1ecbnh 132<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 k\u00fd th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c mi\u1ec5n v\u1edbi ph\u1ea7n giao d\u1ecbch trong ph\u1ea1m vi APA; ph\u1ea7n ngo\u00e0i ph\u1ea1m vi v\u1eabn k\u00ea khai theo \u0110i\u1ec1u 18<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean nguy\u00ean t\u1eafc, ph\u1ea7n ngo\u00e0i ph\u1ea1m vi APA k\u00ea khai theo \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i v\u1ec1 b\u1ea3n ch\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 200 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 500 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u00e2ng ng\u01b0\u1ee1ng doanh thu t\u1eeb 200 t\u1ef7 l\u00ean 500 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1ed1i thi\u1ec3u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e2n ph\u1ed1i: T\u1eeb 5% tr\u1edf l\u00ean;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t: T\u1eeb 10% tr\u1edf l\u00ean;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gia c\u00f4ng: T\u1eeb 15% tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n kh\u00f4ng khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 y\u00eau c\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 y\u00eau c\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c I\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 h\u1ea1ch to\u00e1n t\u00e1ch b\u1ea1ch c\u1ee7a doanh nghi\u1ec7p: t\u00e1ch b\u1ea1ch c\u00e0ng r\u00f5 theo t\u1eebng l\u0129nh v\u1ef1c, t\u1ef7 su\u1ea5t \u00e1p d\u1ee5ng c\u00e0ng s\u00e1t th\u1ef1c t\u1ebf; kh\u00f4ng t\u00e1ch b\u1ea1ch \u0111\u01b0\u1ee3c th\u00ec ph\u1ea3i \u00e1p m\u1ee9c t\u1ef7 su\u1ea5t cao nh\u1ea5t. \u0110\u1eb7c bi\u1ec7t, ch\u1ec9 c\u1ea7n kh\u00f4ng \u0111\u1ea1t t\u1ef7 su\u1ea5t t\u1ed1i thi\u1ec3u trong k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p s\u1ebd m\u1ea5t quy\u1ec1n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t s\u1edbm c\u00f9ng<\/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;\"> c\u1ee7a MAN s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u00f3m mi\u1ec5n tr\u1eeb \u0111ang \u00e1p d\u1ee5ng, t\u1eeb \u0111\u00f3 tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf khi quy\u1ebft to\u00e1n.\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;\">V\u00ec c\u00e1c ng\u01b0\u1ee1ng doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u00e9t theo t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thanh tra. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ch\u01b0a ch\u1eafc ch\u1eafn m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, h\u00e3y ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ngay t\u1eeb b\u00e2y gi\u1edd ho\u1eb7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu ch\u00ednh x\u00e1c theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n s\u1eafp t\u1edbi.<\/span><span style=\"font-weight: 400;\">\u00a0<\/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_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh 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=\"Nguong_doanh_thu_duoi_500_ty_dong_ap_dung_cho_truong_hop_mien_lap_ho_so_nao\"><\/span><b>Ng\u01b0\u1ee1ng doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng n\u00e0y \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1ed1i thi\u1ec3u theo l\u0129nh v\u1ef1c (ph\u00e2n ph\u1ed1i, s\u1ea3n xu\u1ea5t, gia c\u00f4ng) quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_APA_co_duoc_mien_hoan_toan_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 APA c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh 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;\">Kh\u00f4ng ho\u00e0n to\u00e0n. Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd APA v\u00e0 n\u1ed9p b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi ph\u1ea7n giao d\u1ecbch n\u1eb1m trong ph\u1ea1m vi APA. Giao d\u1ecbch li\u00ean k\u1ebft ngo\u00e0i ph\u1ea1m vi APA v\u1eabn ph\u1ea3i k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 theo \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_khong_dat_muc_ty_suat_loi_nhuan_thuan_toi_thieu_thi_xu_ly_the_nao\"><\/span><b>N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ea1t m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1ed1i thi\u1ec3u 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;\">Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo tr\u01b0\u1eddng h\u1ee3p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, m\u00e0 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_du_dieu_kien_mien_nhung_khong_ke_khai_Phu_luc_I_thi_co_bi_coi_la_vi_pham_khong\"><\/span><b>Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n nh\u01b0ng kh\u00f4ng k\u00ea khai Ph\u1ee5 l\u1ee5c I th\u00ec c\u00f3 b\u1ecb coi l\u00e0 vi ph\u1ea1m kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, v\u00ec mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng thay th\u1ebf ngh\u0129a v\u1ee5 k\u00ea khai. B\u1ecf s\u00f3t k\u00ea khai Ph\u1ee5 l\u1ee5c I c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb coi l\u00e0 ch\u01b0a tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 khai thu\u1ebf li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 quy \u0111\u1ecbnh m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o c\u0169ng c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP t\u1eeb [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4840,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4839","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\/4839","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=4839"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4839\/revisions"}],"predecessor-version":[{"id":4844,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4839\/revisions\/4844"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4840"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}