{"id":4911,"date":"2026-08-12T14:54:50","date_gmt":"2026-08-12T07:54:50","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4911"},"modified":"2026-08-12T14:54:50","modified_gmt":"2026-08-12T07:54:50","slug":"chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/","title":{"rendered":"Khi n\u00e0o chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u1ea5n \u0111\u1ec1 khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf TNDN, ph\u1ea1t ch\u1eadm n\u1ed9p sau c\u00e1c \u0111\u1ee3t thanh tra, d\u00f9 h\u1ed3 s\u01a1, h\u00f3a \u0111\u01a1n t\u01b0\u1edfng ch\u1eebng \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7. 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\">kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, c\u00f3 03 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 m\u00e0 chi ph\u00ed ph\u00e1t sinh t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c ch\u1ea5t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy m\u00f4 t\u00e0i s\u1ea3n, nh\u00e2n s\u1ef1 kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft c\u01b0 tr\u00fa t\u1ea1i v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f9ng MAN &#8211; Master Accountant Network ph\u00e2n t\u00edch t\u1eebng tr\u01b0\u1eddng h\u1ee3p k\u00e8m c\u0103n c\u1ee9 ph\u00e1p l\u00fd, h\u1eadu qu\u1ea3 v\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro.<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Vi_sao_can_nam_ro_quy_dinh_ve_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >V\u00ec sao c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Chi_phi_duoc_tru_la_gi_Dieu_kien_chung_theo_Luat_Thue_TNDN_2025\" >Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 g\u00ec? \u0110i\u1ec1u ki\u1ec7n chung theo Lu\u1eadt Thu\u1ebf TNDN 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Giao_dich_lien_ket_la_gi_va_ai_duoc_xem_la_ben_lien_ket\" >Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec v\u00e0 ai \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Can_cu_phap_ly_xac_dinh_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#3_truong_hop_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >3 tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Truong_hop_1_Thanh_toan_cho_ben_lien_ket_khong_thuc_hien_hoat_dong_san_xuat_kinh_doanh_thuc_chat\" >Tr\u01b0\u1eddng h\u1ee3p 1: Thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c ch\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Truong_hop_2_Quy_mo_tai_san_nhan_su_chuc_nang_khong_tuong_xung_voi_gia_tri_giao_dich\" >Tr\u01b0\u1eddng h\u1ee3p 2: Quy m\u00f4 t\u00e0i s\u1ea3n, nh\u00e2n s\u1ef1, ch\u1ee9c n\u0103ng kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Truong_hop_3_Thanh_toan_cho_ben_lien_ket_cu_tru_tai_Quoc_gia_vung_lanh_tho_khong_thu_thue_TNDN\" >Tr\u01b0\u1eddng h\u1ee3p 3: Thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft c\u01b0 tr\u00fa t\u1ea1i Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf TNDN<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Bang_tong_hop_3_truong_hop_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >B\u1ea3ng t\u1ed5ng h\u1ee3p 3 tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Hau_qua_khi_doanh_nghiep_bi_loai_chi_phi_giao_dich_lien_ket_khoi_chi_phi_duoc_tru\" >H\u1eadu qu\u1ea3 khi doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Giai_phap_giup_doanh_nghiep_tranh_bi_loai_chi_phi_giao_dich_lien_ket_khoi_chi_phi_duoc_tru\" >Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Chuan_bi_ho_so_day_du_ho_so_chung_minh_ban_chat_giao_dich_doc_lap\" >Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Xay_dung_chinh_sach_gia_giao_dich_lien_ket_phu_hop_nguyen_tac_giao_dich_doc_lap\" >X\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Ra_soat_dinh_ky_cac_giao_dich_voi_ben_lien_ket_o_vung_lanh_tho_uu_dai_thue\" >R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u1edf v\u00f9ng l\u00e3nh th\u1ed5 \u01b0u \u0111\u00e3i thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Vai_tro_cua_don_vi_tu_van_chuyen_mon_trong_viec_kiem_soat_rui_ro\" >Vai tr\u00f2 c\u1ee7a \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n trong vi\u1ec7c ki\u1ec3m so\u00e1t r\u1ee7i ro<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Cau_hoi_thuong_gap_ve_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru_co_bi_tinh_vao_thu_nhap_chiu_thue_TNDN_khong\" >Chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Doanh_nghiep_can_luu_giu_ho_so_gi_de_chung_minh_giao_dich_lien_ket_hop_le\" >Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh giao d\u1ecbch li\u00ean k\u1ebft h\u1ee3p l\u1ec7?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Nghi_dinh_2552026ND-CP_quy_dinh_ve_van_de_gi_lien_quan_den_chi_phi_giao_dich_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 g\u00ec li\u00ean quan \u0111\u1ebfn chi ph\u00ed 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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Thu_nhap_chiu_thue_TNDN_theo_Luat_Thue_TNDN_2025_gom_nhung_khoan_nao\" >Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN theo Lu\u1eadt Thu\u1ebf TNDN 2025 g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_nam_ro_quy_dinh_ve_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>V\u00ec sao c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Nguy\u00ean t\u1eafc chung l\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa doanh nghi\u1ec7p v\u00e0 b\u00ean li\u00ean k\u1ebft, ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u1eb7t ra th\u00eam nh\u1eefng \u0111i\u1ec1u ki\u1ec7n ch\u1eb7t ch\u1ebd h\u01a1n, b\u1edfi \u0111\u00e2y l\u00e0 nh\u00f3m giao d\u1ecbch ti\u1ec1m \u1ea9n nguy c\u01a1 b\u1ecb l\u1ee3i d\u1ee5ng \u0111\u1ec3 chuy\u1ec3n gi\u00e1, chuy\u1ec3n l\u1ee3i nhu\u1eadn, l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch kh\u00f4ng h\u1ee3p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u00fang nh\u1eefng kho\u1ea3n chi ph\u00ed c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i tr\u1eeb s\u1ebd d\u1eabn \u0111\u1ebfn h\u00e0ng lo\u1ea1t r\u1ee7i ro: b\u1ecb truy thu thu\u1ebf, b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p, v\u00e0 trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c k\u1ef3 thanh tra ti\u1ebfp theo. V\u00ec v\u1eady, hi\u1ec3u r\u00f5 khi n\u00e0o chi ph\u00ed c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 tu\u00e2n th\u1ee7, m\u00e0 c\u00f2n l\u00e0 m\u1ed9t ph\u1ea7n trong chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_duoc_tru_la_gi_Dieu_kien_chung_theo_Luat_Thue_TNDN_2025\"><\/span><b>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 g\u00ec? \u0110i\u1ec1u ki\u1ec7n chung theo Lu\u1eadt Thu\u1ebf TNDN 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc, m\u1ed9t kho\u1ea3n chi \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi n\u00f3 th\u1ef1c t\u1ebf ph\u00e1t sinh, ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng chung \u00e1p d\u1ee5ng cho m\u1ecdi lo\u1ea1i chi ph\u00ed, bao g\u1ed3m c\u1ea3 chi ph\u00ed ph\u00e1t sinh t\u1eeb giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, ch\u1ec9 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb l\u00e0 ch\u01b0a \u0111\u1ee7,\u00a0 kho\u1ea3n chi c\u00f2n ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a m\u1ed9t giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 th\u1ef1c s\u1ef1 g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, thu nh\u1eadp cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi_va_ai_duoc_xem_la_ben_lien_ket\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec v\u00e0 ai \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, th\u01b0\u1eddng l\u00e0 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, c\u00f4ng ty c\u00f9ng t\u1eadp \u0111o\u00e0n, ho\u1eb7c c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t l\u1eabn nhau theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ch\u00ednh v\u00ec m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t n\u00e0y, gi\u00e1 c\u1ea3 v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng nh\u01b0 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, d\u1eabn \u0111\u1ebfn nhu c\u1ea7u ph\u1ea3i ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n v\u1ec1 m\u1eb7t thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c l\u1eadp quy \u0111\u1ecbnh n\u00e0y n\u1eb1m t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Theo \u0111\u00f3, chi ph\u00ed c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, thu nh\u1eadp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN trong k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc giao d\u1ecbch b\u1ea3n ch\u1ea5t \u0111\u1ed9c l\u1eadp (t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp), ngh\u0129a l\u00e0 m\u1ed9t giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ch\u1ec9 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u1ec1 m\u1eb7t thu\u1ebf n\u1ebfu n\u00f3 c\u00f3 n\u1ed9i dung, \u0111i\u1ec1u ki\u1ec7n v\u00e0 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch m\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, s\u1ebd th\u1ef1c hi\u1ec7n trong ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1. N\u00f3i c\u00e1ch kh\u00e1c, c\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra chi ti\u1ebft b\u1ea3n ch\u1ea5t kinh t\u1ebf th\u1ef1c s\u1ef1 \u0111\u1eb1ng sau m\u1ed7i kho\u1ea3n thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft, thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng hay h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u00e3 xu\u1ea5t tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p d\u1ec5 b\u1ecf s\u00f3t nh\u1ea5t nh\u01b0 h\u1ed3 s\u01a1, h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 m\u1eb7t h\u00ecnh th\u1ee9c nh\u01b0ng n\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c b\u00ean li\u00ean k\u1ebft th\u1ef1c s\u1ef1 c\u00f3 ho\u1ea1t \u0111\u1ed9ng, c\u00f3 ch\u1ee9c n\u0103ng t\u01b0\u01a1ng x\u1ee9ng v\u00e0 kho\u1ea3n chi th\u1ef1c s\u1ef1 t\u1ea1o ra gi\u00e1 tr\u1ecb cho doanh nghi\u1ec7p, th\u00ec r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed v\u1eabn hi\u1ec7n h\u1eefu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_truong_hop_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>3 tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f3 ba tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 m\u00e0 chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Thanh_toan_cho_ben_lien_ket_khong_thuc_hien_hoat_dong_san_xuat_kinh_doanh_thuc_chat\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c ch\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u00e0o li\u00ean quan \u0111\u1ebfn ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u0111\u1ed3ng th\u1eddi b\u00ean li\u00ean k\u1ebft \u0111\u00f3 c\u0169ng kh\u00f4ng c\u00f3 quy\u1ec1n l\u1ee3i, tr\u00e1ch nhi\u1ec7m li\u00ean quan \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ef1 r\u00e0 so\u00e1t, doanh nghi\u1ec7p n\u00ean \u0111\u1eb7t c\u00e2u h\u1ecfi: b\u00ean li\u00ean k\u1ebft nh\u1eadn thanh to\u00e1n c\u00f3 th\u1ef1c s\u1ef1 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, cung c\u1ea5p d\u1ecbch v\u1ee5 hay chuy\u1ec3n giao t\u00e0i s\u1ea3n n\u00e0o hay kh\u00f4ng? C\u00f3 b\u1eb1ng ch\u1ee9ng n\u00e0o (nh\u00e2n s\u1ef1, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, quy tr\u00ecnh th\u1ef1c hi\u1ec7n) ch\u1ee9ng minh ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 l\u00e0 c\u00f3 th\u1eadt hay kh\u00f4ng? N\u1ebfu c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng, kho\u1ea3n chi ph\u00ed n\u00e0y g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn s\u1ebd b\u1ecb lo\u1ea1i khi thanh tra thu\u1ebf xem x\u00e9t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Quy_mo_tai_san_nhan_su_chuc_nang_khong_tuong_xung_voi_gia_tri_giao_dich\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Quy m\u00f4 t\u00e0i s\u1ea3n, nh\u00e2n s\u1ef1, ch\u1ee9c n\u0103ng kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 hai l\u00e0 chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng quy m\u00f4 t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean v\u00e0 ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch m\u00e0 b\u00ean li\u00ean k\u1ebft nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1ee9 nh\u1ea5t, n\u01a1i b\u00ean li\u00ean k\u1ebft ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c ch\u1ea5t, tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng khi b\u00ean li\u00ean k\u1ebft c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1eadt, nh\u01b0ng m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 l\u1ea1i qu\u00e1 nh\u1ecf so v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn. V\u00ed d\u1ee5, m\u1ed9t b\u00ean li\u00ean k\u1ebft ch\u1ec9 c\u00f3 v\u00e0i nh\u00e2n s\u1ef1, quy m\u00f4 t\u00e0i s\u1ea3n khi\u00eam t\u1ed1n, ch\u1ee9c n\u0103ng v\u1eadn h\u00e0nh \u0111\u01a1n gi\u1ea3n, nh\u01b0ng l\u1ea1i nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n thanh to\u00e1n r\u1ea5t l\u1edbn t\u1eeb doanh nghi\u1ec7p, \u0111i\u1ec1u n\u00e0y cho th\u1ea5y s\u1ef1 m\u1ea5t c\u00e2n x\u1ee9ng gi\u1eefa &#8220;c\u00f4ng s\u1ee9c, ngu\u1ed3n l\u1ef1c b\u1ecf ra&#8221; v\u00e0 &#8220;gi\u00e1 tr\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c&#8221;, l\u00e0 d\u1ea5u hi\u1ec7u cho th\u1ea5y giao d\u1ecbch kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 l\u00fd do v\u00ec sao h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 ph\u1ea7n ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng v\u00e0 r\u1ee7i ro g\u00e1nh ch\u1ecbu c\u1ee7a t\u1eebng b\u00ean trong giao d\u1ecbch. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 then ch\u1ed1t \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee9ng minh s\u1ef1 t\u01b0\u01a1ng x\u1ee9ng gi\u1eefa ngu\u1ed3n l\u1ef1c c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch, t\u1eeb \u0111\u00f3 b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n chi ph\u00ed \u0111\u00e3 h\u1ea1ch to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Thanh_toan_cho_ben_lien_ket_cu_tru_tai_Quoc_gia_vung_lanh_tho_khong_thu_thue_TNDN\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: Thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft c\u01b0 tr\u00fa t\u1ea1i Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 ba li\u00ean quan \u0111\u1ebfn chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, m\u00e0 kho\u1ea3n chi \u0111\u00f3 kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh nh\u1eb1m ki\u1ec3m so\u00e1t r\u1ee7i ro chuy\u1ec3n gi\u00e1, chuy\u1ec3n l\u1ee3i nhu\u1eadn th\u00f4ng qua c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111\u1eb7t t\u1ea1i c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 c\u00f3 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1eb7c bi\u1ec7t. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t \u1edf \u0111\u00e2y kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c b\u00ean li\u00ean k\u1ebft \u0111\u1eb7t tr\u1ee5 s\u1edf \u1edf \u0111\u00e2u, m\u00e0 n\u1eb1m \u1edf vi\u1ec7c kho\u1ea3n chi \u0111\u00f3 c\u00f3 th\u1ef1c s\u1ef1 t\u1ea1o ra gi\u00e1 tr\u1ecb gia t\u0103ng, \u0111\u00f3ng g\u00f3p v\u00e0o doanh thu, thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam hay kh\u00f4ng. N\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ed1i li\u00ean h\u1ec7 n\u00e0y, kho\u1ea3n chi ph\u00ed s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, b\u1ea5t k\u1ec3 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u00ecnh th\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng thanh to\u00e1n d\u1ecbch v\u1ee5, b\u1ea3n quy\u1ec1n, ph\u00ed qu\u1ea3n l\u00fd ra n\u01b0\u1edbc ngo\u00e0i cho b\u00ean li\u00ean k\u1ebft, \u0111\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd, b\u1edfi m\u1ee9c \u0111\u1ed9 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi d\u00f2ng ti\u1ec1n xuy\u00ean bi\u00ean gi\u1edbi th\u01b0\u1eddng kh\u1eaft khe h\u01a1n so v\u1edbi giao d\u1ecbch n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_3_truong_hop_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p 3 tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4915\" aria-describedby=\"caption-attachment-4915\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4915\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg\" alt=\"B\u1ea3ng t\u1ed5ng h\u1ee3p 3 tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4915\" class=\"wp-caption-text\">B\u1ea3ng t\u1ed5ng h\u1ee3p 3 tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u00e0 tra c\u1ee9u nhanh, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p l\u1ea1i \u0111\u1eb7c \u0111i\u1ec3m nh\u1eadn di\u1ec7n c\u00f9ng r\u1ee7i ro ch\u00ednh c\u1ee7a t\u1eebng tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p 3 tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Case<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1eb7c \u0111i\u1ec3m nh\u1eadn di\u1ec7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>R\u1ee7i ro ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c ch\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng li\u00ean quan ng\u00e0nh ngh\u1ec1; kh\u00f4ng c\u00f3 quy\u1ec1n l\u1ee3i, tr\u00e1ch nhi\u1ec7m v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed do giao d\u1ecbch kh\u00f4ng c\u00f3 b\u1ea3n ch\u1ea5t kinh t\u1ebf th\u1ef1c\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy m\u00f4 kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n, nh\u00e2n s\u1ef1, ch\u1ee9c n\u0103ng nh\u1ecf h\u01a1n nhi\u1ec1u so v\u1edbi gi\u00e1 tr\u1ecb thanh to\u00e1n\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb coi l\u00e0 giao d\u1ecbch kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft c\u01b0 tr\u00fa t\u1ea1i v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf TNDN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi kh\u00f4ng t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho doanh nghi\u1ec7p\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nguy c\u01a1 b\u1ecb nh\u1eadn di\u1ec7n l\u00e0 h\u00e0nh vi chuy\u1ec3n gi\u00e1, chuy\u1ec3n l\u1ee3i nhu\u1eadn<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, d\u00f9 xu\u1ea5t ph\u00e1t t\u1eeb ba t\u00ecnh hu\u1ed1ng kh\u00e1c nhau, c\u1ea3 ba tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u0111\u1ec1u quy v\u1ec1 m\u1ed9t \u0111i\u1ec3m chung, kho\u1ea3n chi ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 th\u1ef1c s\u1ef1 g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, thu nh\u1eadp cho doanh nghi\u1ec7p th\u00ec m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 ti\u00eau ch\u00ed \u0111\u1ea7u ti\u00ean m\u00e0 doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n b\u1ea5t k\u1ef3 kho\u1ea3n chi n\u00e0o ph\u00e1t sinh t\u1eeb giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_khi_doanh_nghiep_bi_loai_chi_phi_giao_dich_lien_ket_khoi_chi_phi_duoc_tru\"><\/span><b>H\u1eadu qu\u1ea3 khi doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4914\" aria-describedby=\"caption-attachment-4914\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4914\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg\" alt=\"H\u1eadu qu\u1ea3 khi chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4914\" class=\"wp-caption-text\">H\u1eadu qu\u1ea3 khi chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi m\u1ed9t kho\u1ea3n chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, h\u1eadu qu\u1ea3 tr\u1ef1c ti\u1ebfp v\u00e0 d\u1ec5 th\u1ea5y nh\u1ea5t l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p s\u1ebd t\u0103ng l\u00ean t\u01b0\u01a1ng \u1ee9ng, k\u00e9o theo s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u0169ng t\u0103ng theo. Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p thanh tra, kho\u1ea3n chi ph\u00ed b\u1ecb lo\u1ea1i c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn h\u00e0ng t\u1ef7, th\u1eadm ch\u00ed h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng, khi\u1ebfn s\u1ed1 thu\u1ebf truy thu tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh s\u1ed1 thu\u1ebf b\u1ecb truy thu, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf truy thu, c\u00f9ng v\u1edbi c\u00e1c m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh. Ngo\u00e0i thi\u1ec7t h\u1ea1i tr\u1ef1c ti\u1ebfp v\u1ec1 t\u00e0i ch\u00ednh, vi\u1ec7c b\u1ecb \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, m\u1ed9t y\u1ebfu t\u1ed1 m\u00e0 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng xem x\u00e9t khi \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro \u0111\u1ec3 l\u00ean k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra trong c\u00e1c n\u0103m ti\u1ebfp theo. N\u00f3i c\u00e1ch kh\u00e1c, m\u1ed9t l\u1ea7n b\u1ecb lo\u1ea1i chi ph\u00ed c\u00f3 th\u1ec3 k\u00e9o theo s\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_giup_doanh_nghiep_tranh_bi_loai_chi_phi_giao_dich_lien_ket_khoi_chi_phi_duoc_tru\"><\/span><b>Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4913\" aria-describedby=\"caption-attachment-4913\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4913\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg\" alt=\"Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p tr\u00e1nh chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4913\" class=\"wp-caption-text\">Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p tr\u00e1nh chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_ho_so_day_du_ho_so_chung_minh_ban_chat_giao_dich_doc_lap\"><\/span><b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb giao d\u1ecbch, v\u00e0 quan tr\u1ecdng h\u01a1n l\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh b\u1ea3n ch\u1ea5t kinh t\u1ebf th\u1ef1c s\u1ef1 c\u1ee7a giao d\u1ecbch: b\u1eb1ng ch\u1ee9ng v\u1ec1 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a b\u00ean li\u00ean k\u1ebft, k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p, c\u0169ng nh\u01b0 ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro c\u1ee7a t\u1eebng b\u00ean tham gia giao d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_chinh_sach_gia_giao_dich_lien_ket_phu_hop_nguyen_tac_giao_dich_doc_lap\"><\/span><b>X\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 n\u1ed9i b\u1ed9 d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp, c\u00f3 so s\u00e1nh v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c giao d\u1ecbch t\u01b0\u01a1ng \u0111\u1ed3ng gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u0103n c\u1ee9 v\u1eefng ch\u1eafc \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed khi b\u1ecb thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_dinh_ky_cac_giao_dich_voi_ben_lien_ket_o_vung_lanh_tho_uu_dai_thue\"><\/span><b>R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u1edf v\u00f9ng l\u00e3nh th\u1ed5 \u01b0u \u0111\u00e3i thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch thanh to\u00e1n ra n\u01b0\u1edbc ngo\u00e0i cho b\u00ean li\u00ean k\u1ebft \u0111\u1eb7t t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 ch\u1ee9ng minh kho\u1ea3n chi th\u1ef1c s\u1ef1 g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_don_vi_tu_van_chuyen_mon_trong_viec_kiem_soat_rui_ro\"><\/span><b>Vai tr\u00f2 c\u1ee7a \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n trong vi\u1ec7c ki\u1ec3m so\u00e1t r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p v\u00e0 y\u00eau c\u1ea7u cao v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng minh, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn h\u1ee3p t\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 c\u00e1c giao d\u1ecbch, x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang chu\u1ea9n, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi c\u01a1 quan thu\u1ebf thanh tra.<\/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;\">T\u00f3m l\u1ea1i, chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN trong ba tr\u01b0\u1eddng h\u1ee3p ch\u00ednh:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c ch\u1ea5t;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft c\u00f3 quy m\u00f4 t\u00e0i s\u1ea3n, nh\u00e2n s\u1ef1, ch\u1ee9c n\u0103ng kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft c\u01b0 tr\u00fa t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf TNDN m\u00e0 kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y \u0111\u1ec1u l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t ph\u00e1t t\u1eeb m\u1ed9t nguy\u00ean t\u1eafc xuy\u00ean su\u1ed1t: chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn khi ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 th\u1ef1c s\u1ef1 \u0111\u00f3ng g\u00f3p v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 thu\u1ebf, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00ean ch\u1ee7 \u0111\u1ed9ng tham v\u1ea5n <\/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 c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/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 MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>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;\"><strong><span style=\"color: #0000ff;\">.<\/span><\/strong> \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_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru_co_bi_tinh_vao_thu_nhap_chiu_thue_TNDN_khong\"><\/span><b>Chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00fang v\u1eady. Khi m\u1ed9t kho\u1ea3n chi ph\u00ed b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, kho\u1ea3n \u0111\u00f3 s\u1ebd l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng, k\u00e9o theo s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u0103ng l\u00ean. <\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_giu_ho_so_gi_de_chung_minh_giao_dich_lien_ket_hop_le\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh giao d\u1ecbch li\u00ean k\u1ebft h\u1ee3p l\u1ec7?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n, t\u00e0i li\u1ec7u ch\u1ee9ng minh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a b\u00ean li\u00ean k\u1ebft, c\u00f9ng h\u1ed3 s\u01a1 ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro nh\u1eb1m ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 s\u1ef1 t\u01b0\u01a1ng x\u1ee9ng gi\u1eefa ngu\u1ed3n l\u1ef1c c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_quy_dinh_ve_van_de_gi_lien_quan_den_chi_phi_giao_dich_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 g\u00ec li\u00ean quan \u0111\u1ebfn chi ph\u00ed 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;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, trong \u0111\u00f3 n\u00eau r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_chiu_thue_TNDN_theo_Luat_Thue_TNDN_2025_gom_nhung_khoan_nao\"><\/span><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN theo Lu\u1eadt Thu\u1ebf TNDN 2025 g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u01b0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n cho vay, v\u00e0 nhi\u1ec1u kho\u1ea3n thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u1ea5n \u0111\u1ec1 khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf TNDN, ph\u1ea1t ch\u1eadm n\u1ed9p sau c\u00e1c \u0111\u1ee3t thanh tra, d\u00f9 h\u1ed3 s\u01a1, h\u00f3a \u0111\u01a1n t\u01b0\u1edfng ch\u1eebng \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7. Theo kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f3 03 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4912,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4911","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\/4911","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=4911"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4911\/revisions"}],"predecessor-version":[{"id":4916,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4911\/revisions\/4916"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4912"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}