{"id":4851,"date":"2026-07-31T10:44:37","date_gmt":"2026-07-31T03:44:37","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4851"},"modified":"2026-07-31T10:44:37","modified_gmt":"2026-07-31T03:44:37","slug":"bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/","title":{"rendered":"Ch\u00ednh th\u1ee9c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n: \u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t t\u1ea1i <\/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;\"> khi 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 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1eeb 01\/7\/2026. Kh\u00f4ng c\u00f2n ph\u1ea3i ch\u1ee9ng minh y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh &#8220;ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221; v\u1ed1n g\u00e2y nhi\u1ec1u tranh c\u00e3i trong thanh tra, ki\u1ec3m tra thu\u1ebf su\u1ed1t giai \u0111o\u1ea1n \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p gi\u1edd \u0111\u00e2y ch\u1ec9 c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng r\u00f5 r\u00e0ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng (n\u00e2ng t\u1eeb m\u1ee9c 200 t\u1ef7 \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y), kh\u00f4ng ph\u00e1t sinh doanh thu t\u1eeb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo t\u1eebng l\u0129nh v\u1ef1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n b\u00e1m s\u00e1t c\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u1ea1i \u0110i\u1ec1u 20 v\u00e0 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, s\u1ebd gi\u00fap b\u1ea1n n\u1eafm tr\u1ecdn quy \u0111\u1ecbnh m\u1edbi, so s\u00e1nh chi ti\u1ebft v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh nghi\u1ec7p m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 hay kh\u00f4ng.<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Kinh_doanh_voi_chuc_nang_don_gian_la_gi\" >What is a simple function business?<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Vi_sao_bo_dieu_kien_kinh_doanh_voi_chuc_nang_don_gian_la_thay_doi_dang_chu_y\" >V\u00ec sao b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n l\u00e0 thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd?<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Dieu_kien_kinh_doanh_voi_chuc_nang_don_gian_truoc_day_duoc_quy_dinh_nhu_the_nao\" >\u0110i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Bo_dieu_kinh_doanh_voi_chuc_nang_don_gian_theo_Nghi_dinh_2552026ND-CP\" >B\u1ecf \u0111i\u1ec1u kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Bang_so_sanh_giua_Nghi_dinh_1322020_va_Nghi_dinh_2552026_ve_dieu_kien_mien_lap_ho_so\" >B\u1ea3ng so s\u00e1nh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Bo_dieu_kien_kinh_doanh_voi_chuc_nang_don_gian_tac_dong_nhu_the_nao_den_doanh_nghiep\" >B\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n t\u00e1c \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p?<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Mo_rong_pham_vi_doanh_nghiep_du_dieu_kien_mien_lap_ho_so\" >M\u1edf r\u1ed9ng ph\u1ea1m vi doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Ket_hop_voi_viec_nang_nguong_doanh_thu_pham_vi_mien_duoc_mo_rong_dang_ke\" >K\u1ebft h\u1ee3p v\u1edbi vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng doanh thu, ph\u1ea1m vi mi\u1ec5n \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Giam_rui_ro_tranh_chap_khi_thanh_tra_kiem_tra_thue\" >Gi\u1ea3m r\u1ee7i ro tranh ch\u1ea5p khi thanh tra, ki\u1ec3m tra thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Hieu_luc_thi_hanh_va_thoi_diem_ap_dung\" >Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng<\/a><\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Doanh_nghiep_can_lam_gi_truoc_nhung_thay_doi_cua_Nghi_dinh_255\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i c\u1ee7a 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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Cau_hoi_thuong_gap_ve_viec_bo_dieu_kinh_doanh_voi_chuc_nang_don_gian\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 vi\u1ec7c b\u1ecf \u0111i\u1ec1u kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Nguong_doanh_thu_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_moi_la_bao_nhieu\" >Ng\u01b0\u1ee1ng doanh thu mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Doanh_nghiep_toi_hoat_dong_linh_vuc_san_xuat_du_dieu_kien_ve_doanh_thu_va_ty_suat_loi_nhuan_thuan_nhung_co_phat_sinh_doanh_thu_tu_viec_su_dung_tai_san_vo_hinh_Thi_trong_truong_hop_nay_toi_co_thuoc_dien_mien_lap_Ho_so_khong\" >Doanh nghi\u1ec7p t\u00f4i ho\u1ea1t \u0111\u1ed9ng l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n nh\u01b0ng c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh. Th\u00ec trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u00f4i c\u00f3 thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Ty_suat_loi_nhuan_thuan_de_duoc_mien_lap_ho_so_theo_Nghi_dinh_2552026ND-CP_co_thay_doi_so_voi_truoc_khong\" >T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 thay \u0111\u1ed5i so v\u1edbi tr\u01b0\u1edbc kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_doanh_voi_chuc_nang_don_gian_la_gi\"><\/span><b>What is a simple function business?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n l\u00e0 kh\u00e1i ni\u1ec7m ch\u1ec9 c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng ho\u1eb7c ph\u00e2n ph\u1ed1i c\u00f3 gi\u00e1 tr\u1ecb gia t\u0103ng th\u1ea5p, kh\u00f4ng ch\u1ecbu r\u1ee7i ro l\u1edbn v\u00e0 kh\u00f4ng d\u00f9ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_bo_dieu_kien_kinh_doanh_voi_chuc_nang_don_gian_la_thay_doi_dang_chu_y\"><\/span><b>V\u00ec sao b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n l\u00e0 thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4852\" aria-describedby=\"caption-attachment-4852\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4852\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chinh-thuc-bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian.jpg\" alt=\"Ch\u00ednh th\u1ee9c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chinh-thuc-bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chinh-thuc-bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chinh-thuc-bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chinh-thuc-bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chinh-thuc-bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4852\" class=\"wp-caption-text\">Ch\u00ednh th\u1ee9c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, d\u00f9 l\u00e0 c\u00f4ng ty m\u1eb9 &#8211; con, c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng t\u1eadp \u0111o\u00e0n, hay \u0111\u1ed1i t\u00e1c c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n, b\u1ea3o l\u00e3nh vay v\u1ed1n, c\u00e2u h\u1ecfi \u0111\u1ea7u ti\u00ean m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p lu\u00f4n l\u00e0:<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">\u201cLi\u1ec7u doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hay \u0111\u01b0\u1ee3c mi\u1ec5n?\u201d<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi nhi\u1ec1u \u0111i\u1ec1u ki\u1ec7n, trong \u0111\u00f3 c\u00f3 m\u1ed9t \u0111i\u1ec1u ki\u1ec7n mang t\u00ednh \u0111\u1ecbnh t\u00ednh v\u00e0 g\u00e2y tranh c\u00e3i nhi\u1ec1u nh\u1ea5t trong th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng, \u0111\u00f3 l\u00e0 doanh nghi\u1ec7p ph\u1ea3i kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n.V\u1ea5n \u0111\u1ec1 ph\u00e1p lu\u1eadt thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng \u0111\u01b0a ra ti\u00eau ch\u00ed \u0111\u1ecbnh l\u01b0\u1ee3ng r\u00f5 r\u00e0ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o l\u00e0 &#8220;ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;, d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng c\u00f3 c\u00e1ch hi\u1ec3u kh\u00e1c nhau khi thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy\u1ebft \u0111\u1ecbnh b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng, gi\u00fap quy \u0111\u1ecbnh v\u1ec1 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">mi\u1ec5n 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;\"> tr\u1edf n\u00ean minh b\u1ea1ch, d\u1ec5 \u00e1p d\u1ee5ng v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro tranh ch\u1ea5p gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u01a1 quan thu\u1ebf. \u0110\u00e2y c\u0169ng l\u00e0 n\u1ed9i dung m\u00e0 b\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch s\u00e2u, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 nh\u1eefng thay \u0111\u1ed5i \u0111i k\u00e8m kh\u00e1c trong quy \u0111\u1ecbnh m\u1edbi.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_kinh_doanh_voi_chuc_nang_don_gian_truoc_day_duoc_quy_dinh_nhu_the_nao\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ea5y r\u00f5 \u00fd ngh\u0129a c\u1ee7a vi\u1ec7c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, tr\u01b0\u1edbc ti\u00ean c\u1ea7n nh\u00ecn l\u1ea1i quy \u0111\u1ecbnh c\u0169. Theo kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p mu\u1ed1n \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 \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p 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 t\u1eebng l\u0129nh v\u1ef1c, c\u1ee5 th\u1ec3 nh\u00f3m Ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean, S\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean v\u00e0 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;\">B\u1ea5t c\u1eadp l\u1edbn nh\u1ea5t c\u1ee7a quy \u0111\u1ecbnh c\u0169 n\u1eb1m \u1edf \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7u ti\u00ean. Kh\u00e1i ni\u1ec7m ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a c\u1ee5 th\u1ec3 b\u1eb1ng c\u00e1c ti\u00eau ch\u00ed \u0111\u1ecbnh l\u01b0\u1ee3ng, khi\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng ph\u1ee5 thu\u1ed9c nhi\u1ec1u v\u00e0o \u0111\u00e1nh gi\u00e1 ch\u1ee7 quan trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf. Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p d\u00f9 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn nh\u01b0ng v\u1eabn b\u1ecb lo\u1ea1i kh\u1ecfi di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 ch\u1ec9 v\u00ec c\u01a1 quan thu\u1ebf cho r\u1eb1ng ch\u1ee9c n\u0103ng kinh doanh c\u1ee7a doanh nghi\u1ec7p &#8220;kh\u00f4ng \u0111\u01a1n gi\u1ea3n&#8221; theo c\u00e1ch hi\u1ec3u ri\u00eang. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do khi\u1ebfn vi\u1ec7c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, m\u1ed9t \u0111i\u1ec1u ch\u1ec9nh gi\u00fap lu\u1eadt h\u00f3a r\u00f5 r\u00e0ng h\u01a1n ti\u00eau ch\u00ed x\u00e9t mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_dieu_kinh_doanh_voi_chuc_nang_don_gian_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>B\u1ecf \u0111i\u1ec1u kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4853\" aria-describedby=\"caption-attachment-4853\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4853\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bo-dieu-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-255.jpg\" alt=\"B\u1ecf \u0111i\u1ec1u kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bo-dieu-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bo-dieu-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bo-dieu-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bo-dieu-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bo-dieu-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4853\" class=\"wp-caption-text\">B\u1ecf \u0111i\u1ec1u kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, 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\u00e3 c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng ch\u00fa \u00fd. Theo \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 khi 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 t\u1eebng l\u0129nh v\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>So v\u1edbi quy \u0111\u1ecbnh c\u0169, c\u00f3 ba \u0111i\u1ec3m thay \u0111\u1ed5i ch\u00ednh c\u1ea7n l\u01b0u \u00fd:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n. Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ea3i ch\u1ee9ng minh m\u00ecnh c\u00f3 &#8220;ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221; m\u1edbi \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, m\u00e0 ch\u1ec9 c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng c\u00f2n l\u1ea1i.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng. Vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng doanh thu n\u00e0y, k\u1ebft h\u1ee3p v\u1edbi vi\u1ec7c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, gi\u00fap m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 ph\u1ea1m vi doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u00f2n l\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean nh\u01b0 quy \u0111\u1ecbnh c\u0169, c\u1ee5 th\u1ec3: 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; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean, s\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean v\u00e0 gia c\u00f4ng t\u1eeb 15% tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\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=\"Bang_so_sanh_giua_Nghi_dinh_1322020_va_Nghi_dinh_2552026_ve_dieu_kien_mien_lap_ho_so\"><\/span><b>B\u1ea3ng so s\u00e1nh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p d\u1ec5 h\u00ecnh dung m\u1ee9c \u0111\u1ed9 thay \u0111\u1ed5i, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh chi ti\u1ebft gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 quy \u0111\u1ecbnh m\u1edbi li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n:<\/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 gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 132\/2020<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 19<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 20<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9c n\u0103ng kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c ph\u1ea3i kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a nh\u00f3m ph\u00e2n ph\u1ed1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 5% tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a nh\u00f3m s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 10% tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a nh\u00f3m gia c\u00f4ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">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<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn v\u00e0o b\u1ea3ng so s\u00e1nh tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u00e3i b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n v\u00e0 n\u1edbi r\u1ed9ng ng\u01b0\u1ee1ng doanh thu, \u0111\u00e2y l\u00e0 \u0111i\u1ec3m t\u00edch c\u1ef1c cho doanh nghi\u1ec7p trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh 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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_dieu_kien_kinh_doanh_voi_chuc_nang_don_gian_tac_dong_nhu_the_nao_den_doanh_nghiep\"><\/span><b>B\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n t\u00e1c \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb g\u00f3c \u0111\u1ed9 th\u1ef1c ti\u1ec5n t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network, vi\u1ec7c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n mang l\u1ea1i m\u1ed9t s\u1ed1 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng ch\u00fa \u00fd sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_rong_pham_vi_doanh_nghiep_du_dieu_kien_mien_lap_ho_so\"><\/span><b>M\u1edf r\u1ed9ng ph\u1ea1m vi doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u0111\u1ed1i ph\u1ee9c t\u1ea1p v\u1ec1 m\u1eb7t t\u1ed5 ch\u1ee9c nh\u01b0ng v\u1eabn \u0111\u00e1p \u1ee9ng t\u1ed1t c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 doanh thu v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, l\u1ea1i kh\u00f4ng ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u00ec y\u1ebfu t\u1ed1 \u201ckinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n\u201d. Khi \u0111i\u1ec1u ki\u1ec7n n\u00e0y \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 r\u00e0 so\u00e1t v\u00e0 x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n mi\u1ec5n hay kh\u00f4ng, ngo\u00e0i \u0111i\u1ec1u ki\u1ec7n \u0111\u00f3 ra, ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c ti\u00eau ch\u00ed c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_hop_voi_viec_nang_nguong_doanh_thu_pham_vi_mien_duoc_mo_rong_dang_ke\"><\/span><b>K\u1ebft h\u1ee3p v\u1edbi vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng doanh thu, ph\u1ea1m vi mi\u1ec5n \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n di\u1ec5n ra \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng doanh thu t\u1eeb d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c nh\u00f3m doanh nghi\u1ec7p v\u1eeba, nay c\u0169ng c\u00f3 c\u01a1 h\u1ed9i \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u00f2n l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_rui_ro_tranh_chap_khi_thanh_tra_kiem_tra_thue\"><\/span><b>Gi\u1ea3m r\u1ee7i ro tranh ch\u1ea5p khi thanh tra, ki\u1ec3m tra thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do kh\u00f4ng c\u00f2n y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh &#8220;ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;, vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 hay kh\u00f4ng s\u1ebd d\u1ef1a ho\u00e0n to\u00e0n v\u00e0o c\u00e1c s\u1ed1 li\u1ec7u \u0111\u1ecbnh l\u01b0\u1ee3ng c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu r\u00f5 r\u00e0ng v\u1ec1 doanh thu, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 vi\u1ec7c c\u00f3 ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh hay kh\u00f4ng. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u1ea3 doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf th\u1ed1ng nh\u1ea5t h\u01a1n khi \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng d\u00f9 \u0111\u00e3 b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u00f2n l\u1ea1i m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo \u0111\u00fang ng\u01b0\u1ee1ng quy \u0111\u1ecbnh cho t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f2n b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 hay c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho n\u0103m t\u00e0i ch\u00ednh 2026,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh, t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_luc_thi_hanh_va_thoi_diem_ap_dung\"><\/span><b>Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. \u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 quy \u0111\u1ecbnh b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, ch\u1ee9 kh\u00f4ng ph\u1ea3i ch\u1edd \u0111\u1ebfn c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau \u0111\u00f3. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd m\u1ed1c th\u1eddi gian n\u00e0y khi r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho n\u0103m t\u00e0i ch\u00ednh 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_truoc_nhung_thay_doi_cua_Nghi_dinh_255\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00ean ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 b\u01b0\u1edbc sau \u0111\u1ec3 t\u1eadn d\u1ee5ng \u0111\u00fang v\u00e0 \u0111\u1ee7 ch\u00ednh s\u00e1ch:<\/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 doanh thu v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng m\u1edbi l\u00e0 d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng v\u00e0 c\u00e1c m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i c\u00f3 ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh hay kh\u00f4ng, v\u00ec \u0111\u00e2y v\u1eabn l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu c\u00e1c b\u00ean li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt quy tr\u00ecnh n\u1ed9i b\u1ed9 v\u1ec1 l\u1eadp ho\u1eb7c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi quy\u1ebft to\u00e1n. V\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9 \u0111\u1ec3 t\u1ef1 r\u00e0 so\u00e1t v\u00e0 bi\u00ean so\u1ea1n h\u1ed3 s\u01a1 theo \u0111\u00fang y\u00eau c\u1ea7u m\u1edbi, c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n l\u00e0 m\u1ed9t thay \u0111\u1ed5i t\u00edch c\u1ef1c, gi\u00fap 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 tr\u1edf n\u00ean r\u00f5 r\u00e0ng h\u01a1n.<\/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;\">Vi\u1ec7c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t c\u1ee7a ch\u00ednh s\u00e1ch mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, m\u00e0 gi\u00fap ti\u00eau ch\u00ed x\u00e9t mi\u1ec5n tr\u1edf n\u00ean r\u00f5 r\u00e0ng v\u00e0 d\u1ec5 \u0111\u1ecbnh l\u01b0\u1ee3ng h\u01a1n. \u0110\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p \u0111\u1ec3 doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i doanh thu, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ee7a m\u00ecnh theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, thay v\u00ec ch\u1edd \u0111\u1ebfn s\u00e1t k\u1ef3 quy\u1ebft to\u00e1n m\u1edbi x\u1eed l\u00fd. N\u1ebfu doanh nghi\u1ec7p c\u00f2n b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 hay c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho n\u0103m t\u00e0i ch\u00ednh 2026, h\u00e3y \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact us<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_viec_bo_dieu_kinh_doanh_voi_chuc_nang_don_gian\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 vi\u1ec7c b\u1ecf \u0111i\u1ec1u kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_moi_la_bao_nhieu\"><\/span><b>Ng\u01b0\u1ee1ng doanh thu mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng (theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP) l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng (theo 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_toi_hoat_dong_linh_vuc_san_xuat_du_dieu_kien_ve_doanh_thu_va_ty_suat_loi_nhuan_thuan_nhung_co_phat_sinh_doanh_thu_tu_viec_su_dung_tai_san_vo_hinh_Thi_trong_truong_hop_nay_toi_co_thuoc_dien_mien_lap_Ho_so_khong\"><\/span><b>Doanh nghi\u1ec7p t\u00f4i ho\u1ea1t \u0111\u1ed9ng l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n nh\u01b0ng c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh. Th\u00ec trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u00f4i c\u00f3 thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. D\u00f9 \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ng\u01b0\u1ee1ng doanh thu v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo quy \u0111\u1ecbnh. Nh\u01b0ng Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh r\u1ea5t r\u00f5, ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u1ea3 3 \u0111i\u1ec1u ki\u1ec7n th\u00ec m\u1edbi thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_suat_loi_nhuan_thuan_de_duoc_mien_lap_ho_so_theo_Nghi_dinh_2552026ND-CP_co_thay_doi_so_voi_truoc_khong\"><\/span><b>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 thay \u0111\u1ed5i so v\u1edbi tr\u01b0\u1edbc kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP gi\u1eef nguy\u00ean c\u00e1c m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u00e3 \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP khi 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 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1eeb 01\/7\/2026. Kh\u00f4ng c\u00f2n ph\u1ea3i ch\u1ee9ng minh y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4852,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4851","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\/4851","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=4851"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4851\/revisions"}],"predecessor-version":[{"id":4854,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4851\/revisions\/4854"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4852"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}