{"id":5014,"date":"2026-08-22T15:08:53","date_gmt":"2026-08-22T08:08:53","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5014"},"modified":"2026-08-22T15:08:53","modified_gmt":"2026-08-22T08:08:53","slug":"doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/","title":{"rendered":"Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh doanh nghi\u1ec7p kh\u00e1c c\u00f3 ph\u1ea3i quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ec9 \u0111\u1eb7t ra khi \u0111o\u00e0n thanh tra thu\u1ebf \u0111\u00e3 ng\u1ed3i tr\u01b0\u1edbc m\u1eb7t, trong khi \u0111\u00e1ng l\u1ebd n\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi ngay t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng b\u1ea3o l\u00e3nh. <\/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;\"> gi\u1eef nguy\u00ean tinh th\u1ea7n kh\u1ed1ng ch\u1ebf c\u1ee7a khung ph\u00e1p l\u00fd c\u0169 nh\u01b0ng vi\u1ebft l\u1ea1i r\u00f5 h\u01a1n c\u1ea3 \u0111i\u1ec1u ki\u1ec7n x\u00e1c l\u1eadp l\u1eabn c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y b\u00f3c t\u00e1ch nguy\u00ean v\u0103n \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5, hai \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi, ba tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb v\u00e0 quy tr\u00ecnh 5 b\u01b0\u1edbc t\u1ef1 ki\u1ec3m tra tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ef3 t\u00ednh thu\u1ebf 2026.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Doanh_nghiep_bao_lanh_co_quan_he_lien_ket_tro_thanh_diem_nong_cua_ky_quyet_toan_2026\" >Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft tr\u1edf th\u00e0nh \u0111i\u1ec3m n\u00f3ng c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n 2026<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Nghi_dinh_2552026ND-CP_va_khung_nhan_dien_ben_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 khung nh\u1eadn di\u1ec7n 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Can_cu_phap_ly_xac_dinh_doanh_nghiep_bao_lanh_co_quan_he_lien_ket\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Ba_truong_hop_loai_tru_khien_doanh_nghiep_bao_lanh_khong_phat_sinh_quan_he_lien_ket\" >Ba tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb khi\u1ebfn doanh nghi\u1ec7p b\u1ea3o l\u00e3nh kh\u00f4ng ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#To_chuc_tin_dung_khong_tham_gia_dieu_hanh_kiem_soat_gop_von_dau_tu\" >T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Khong_chiu_su_chi_phoi_cua_mot_ben_khac\" >Kh\u00f4ng ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#To_chuc_mua_ban_xu_ly_no_100_von_Nha_nuoc\" >T\u1ed5 ch\u1ee9c mua b\u00e1n, x\u1eed l\u00fd n\u1ee3 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Quy_trinh_cac_buoc_kiem_tra_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_hay_khong\" >Quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc ki\u1ec3m tra doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng<\/a><\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#4_tinh_huong_thuc_te_khi_xac_dinh_doanh_nghiep_bao_lanh_co_quan_he_lien_ket\" >4 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf khi x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Truong_hop_1_Dong_thoi_thoa_man_hai_dieu_kien\" >Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n hai \u0111i\u1ec1u ki\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Truong_hop_2_Chi_dat_mot_dieu_kien\" >Tr\u01b0\u1eddng h\u1ee3p 2: Ch\u1ec9 \u0111\u1ea1t m\u1ed9t \u0111i\u1ec1u ki\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Truong_hop_3_Ngan_hang_vua_cho_vay_vua_gop_von\" >Tr\u01b0\u1eddng h\u1ee3p 3: Ng\u00e2n h\u00e0ng v\u1eeba cho vay v\u1eeba g\u00f3p v\u1ed1n<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Truong_hop_4_Cong_ty_me_ky_quy_de_cong_ty_con_vay_ngan_hang\" >Tr\u01b0\u1eddng h\u1ee3p 4: C\u00f4ng ty m\u1eb9 k\u00fd qu\u1ef9 \u0111\u1ec3 c\u00f4ng ty con vay ng\u00e2n h\u00e0ng<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Ket_luan\" >Conclude\u00a0<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Cau_hoi_thuong_gap_ve_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_khong\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Doanh_nghiep_bao_lanh_co_quan_he_lien_ket_voi_doanh_nghiep_duoc_bao_lanh_trong_moi_truong_hop_khong\" >Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Chi_dat_mot_trong_hai_nguong_thi_co_ket_luan_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_duoc_khong\" >Ch\u1ec9 \u0111\u1ea1t m\u1ed9t trong hai ng\u01b0\u1ee1ng th\u00ec c\u00f3 k\u1ebft lu\u1eadn doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Vay_ngan_hang_thuong_mai_thi_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_khong\" >Vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00ec doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Khoan_vay_tu_ngan_hang_nhung_duoc_cong_ty_me_dung_tien_gui_de_dam_bao_thi_tinh_the_nao\" >Kho\u1ea3n vay t\u1eeb ng\u00e2n h\u00e0ng nh\u01b0ng \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 d\u00f9ng ti\u1ec1n g\u1eedi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u00ec t\u00ednh th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bao_lanh_co_quan_he_lien_ket_tro_thanh_diem_nong_cua_ky_quyet_toan_2026\"><\/span><b>Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft tr\u1edf th\u00e0nh \u0111i\u1ec3m n\u00f3ng c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh khi t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_va_khung_nhan_dien_ben_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 khung nh\u1eadn di\u1ec7n 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;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. \u0110i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh li\u1ec7t k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, trong \u0111\u00f3 \u0111i\u1ec3m d kho\u1ea3n 2 d\u00e0nh ri\u00eang cho quan h\u1ec7 ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u1ea3o l\u00e3nh v\u00e0 cho vay v\u1ed1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd v\u1edbi ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 n\u1eb1m \u1edf ph\u1ea1m vi bao qu\u00e1t c\u1ee7a c\u00e2u ch\u1eef. \u0110i\u1ec1u kho\u1ea3n kh\u00f4ng ch\u1ec9 n\u00f3i t\u1edbi kho\u1ea3n vay tr\u1ef1c ti\u1ebfp gi\u1eefa hai doanh nghi\u1ec7p, m\u00e0 n\u00eau r\u00f5 &#8220;d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o&#8221;, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1. V\u00ec v\u1eady, khi \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng, ph\u1ea1m vi r\u00e0 so\u00e1t b\u1eaft bu\u1ed9c ph\u1ea3i r\u1ed9ng h\u01a1n danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng \u0111\u01a1n thu\u1ea7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y nh\u00f3m doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n c\u00f3 b\u1ea3o l\u00e3nh ch\u00e9o gi\u1eefa c\u00e1c c\u00f4ng ty con;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI vay ng\u00e2n h\u00e0ng trong n\u01b0\u1edbc nh\u01b0ng c\u00f3 th\u01b0 b\u1ea3o l\u00e3nh c\u1ee7a c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng b\u1eb1ng c\u1ea5u tr\u00fac k\u00fd qu\u1ef9, c\u1ea7m c\u1ed1 ti\u1ec1n g\u1eedi c\u1ee7a b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_doanh_nghiep_bao_lanh_co_quan_he_lien_ket\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5016\" aria-describedby=\"caption-attachment-5016\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5016\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5016\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 n\u1ed9i dung x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1eb1m t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/i><\/p>\n<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=\"Ba_truong_hop_loai_tru_khien_doanh_nghiep_bao_lanh_khong_phat_sinh_quan_he_lien_ket\"><\/span><b>Ba tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb khi\u1ebfn doanh nghi\u1ec7p b\u1ea3o l\u00e3nh kh\u00f4ng ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5017\" aria-describedby=\"caption-attachment-5017\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5017\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru.jpg\" alt=\"Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng v\u00e0 ba tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5017\" class=\"wp-caption-text\">Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng v\u00e0 ba tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 5 n\u00eau uy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi ba tr\u01b0\u1eddng h\u1ee3p. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_tin_dung_khong_tham_gia_dieu_hanh_kiem_soat_gop_von_dau_tu\"><\/span><b>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Luat-Cac-to-chuc-tin-dung-32-2024-QH15-577203.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 96\/2025\/QH15) kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, c, \u0111, e, g, h, k, l v\u00e0 \u0111i\u1ec3m m kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1ea5u ch\u1ed1t: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ngo\u1ea1i l\u1ec7 c\u00f3 \u0111i\u1ec1u ki\u1ec7n, kh\u00f4ng ph\u1ea3i ngo\u1ea1i l\u1ec7 \u0111\u01b0\u01a1ng nhi\u00ean theo t\u01b0 c\u00e1ch ch\u1ee7 th\u1ec3. Ng\u00e2n h\u00e0ng v\u1eabn c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh b\u00ean li\u00ean k\u1ebft n\u1ebfu \u0111\u1ed3ng th\u1eddi n\u1eafm gi\u1eef v\u1ed1n ho\u1eb7c tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p \u0111i vay. Khi k\u1ebft lu\u1eadn doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, h\u1ed3 s\u01a1 ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c v\u1ebf &#8220;kh\u00f4ng tham gia&#8221; b\u1eb1ng b\u1eb1ng ch\u1ee9ng c\u1ee5 th\u1ec3 nh\u01b0 s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng, danh s\u00e1ch ng\u01b0\u1eddi qu\u1ea3n l\u00fd, bi\u00ean b\u1ea3n h\u1ecdp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_chiu_su_chi_phoi_cua_mot_ben_khac\"><\/span><b>Kh\u00f4ng ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 96\/2025\/QH15) v\u00e0 doanh nghi\u1ec7p \u0111i vay ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh kh\u00f4ng tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m b, e v\u00e0 \u0111i\u1ec3m i kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, hai b\u00ean kh\u00f4ng s\u1edf h\u1eefu nhau nh\u01b0ng c\u00f9ng n\u1eb1m d\u01b0\u1edbi m\u1ed9t ch\u1ee7 th\u1ec3 chi ph\u1ed1i. N\u1ebfu t\u1ed3n t\u1ea1i b\u00ean kh\u00e1c, ngo\u1ea1i l\u1ec7 kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_mua_ban_xu_ly_no_100_von_Nha_nuoc\"><\/span><b>T\u1ed5 ch\u1ee9c mua b\u00e1n, x\u1eed l\u00fd n\u1ee3 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m c kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u1ea1i l\u1ec7 n\u00e0y g\u1ee1 v\u01b0\u1edbng cho doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh t\u00e1i c\u01a1 c\u1ea5u n\u1ee3, tr\u00e1nh vi\u1ec7c nghi\u1ec7p v\u1ee5 mua b\u00e1n n\u1ee3 t\u1ef1 n\u00f3 t\u1ea1o ra m\u1ed9t quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_cac_buoc_kiem_tra_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_hay_khong\"><\/span><b>Quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc ki\u1ec3m tra doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 b\u01b0\u1edbc doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ec3 t\u1ef1 ki\u1ec3m tra m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft theo h\u00ecnh th\u1ee9c vay, cho vay, b\u1ea3o l\u00e3nh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; L\u1eadp danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quan h\u1ec7 t\u00e0i tr\u1ee3 v\u1ed1n: Kh\u00f4ng ch\u1ec9 h\u1ee3p \u0111\u1ed3ng vay, m\u00e0 c\u1ea3 th\u01b0 b\u1ea3o l\u00e3nh, cam k\u1ebft b\u1ea3o l\u00e3nh, th\u01b0 t\u00edn d\u1ee5ng d\u1ef1 ph\u00f2ng, kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1. Ngu\u1ed3n d\u1eef li\u1ec7u n\u00ean l\u1ea5y ch\u00e9o t\u1eeb ba n\u01a1i: s\u1ed5 k\u1ebf to\u00e1n, h\u1ed3 s\u01a1 ph\u00e1p ch\u1ebf v\u00e0 thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea7n cam k\u1ebft, b\u1ea3o l\u00e3nh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; X\u00e1c \u0111\u1ecbnh v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu: L\u1ea5y ch\u1ec9 ti\u00eau v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n, \u0111\u1ed1i chi\u1ebfu v\u1edbi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng ho\u1eb7c th\u00e0nh vi\u00ean. Kh\u00f4ng l\u1ea5y nh\u1ea7m s\u1ed1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ed5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; Ph\u00e2n lo\u1ea1i to\u00e0n b\u1ed9 kho\u1ea3n n\u1ee3 theo k\u1ef3 h\u1ea1n: L\u1eadp b\u1ea3ng ph\u00e2n lo\u1ea1i to\u00e0n b\u1ed9 kho\u1ea3n n\u1ee3 theo k\u1ef3 h\u1ea1n, t\u00e1ch ri\u00eang nh\u00f3m trung v\u00e0 d\u00e0i h\u1ea1n, c\u00f3 tham chi\u1ebfu t\u1edbi \u0111i\u1ec1u kho\u1ea3n k\u1ef3 h\u1ea1n c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng. Ghi r\u00f5 th\u1eddi \u0111i\u1ec3m v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh d\u01b0 n\u1ee3 \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u khi gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; T\u00ednh, \u0111\u1ed1i chi\u1ebfu m\u1ed1c ph\u1ea7n tr\u0103m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5: Ch\u1ec9 khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 2 \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p m\u1edbi h\u00ecnh th\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">affiliated relationship<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; Ki\u1ec3m tra tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb: \u00e0 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd c\u1ee7a b\u00ean cho vay, b\u1ea3o l\u00e3nh v\u00e0 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu, \u0111i\u1ec1u h\u00e0nh v\u1edbi doanh nghi\u1ec7p m\u00ecnh theo \u0111\u00fang c\u00e1c \u0111i\u1ec3m \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu t\u1ea1i d.1, d.2, d.3. K\u1ebft lu\u1eadn cu\u1ed1i c\u00f9ng ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh v\u0103n b\u1ea3n, k\u00fd b\u1edfi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n, k\u00e8m b\u1ed9 b\u1eb1ng ch\u1ee9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_tinh_huong_thuc_te_khi_xac_dinh_doanh_nghiep_bao_lanh_co_quan_he_lien_ket\"><\/span><b>4 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf khi x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5018\" aria-describedby=\"caption-attachment-5018\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5018\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket.jpg\" alt=\"4 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf khi x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5018\" class=\"wp-caption-text\">4 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf khi x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 \u0111\u1ecbnh C\u00f4ng ty B c\u00f3 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu 200 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng d\u01b0 n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n 300 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Dong_thoi_thoa_man_hai_dieu_kien\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n hai \u0111i\u1ec1u ki\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C (doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) b\u1ea3o l\u00e3nh cho C\u00f4ng ty B vay 180 t\u1ef7 \u0111\u1ed3ng trung h\u1ea1n.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 168px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Result<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u0110\u00e1nh gi\u00e1<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">(180\/200) x 100 = 90%<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u0110\u1ea1t (\u00edt nh\u1ea5t 25%)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">(180\/300) x 100 = 60%<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u0110\u1ea1t (tr\u00ean 50%)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Conclude:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi C\u00f4ng ty B. N\u1ebfu trong k\u1ef3 hai b\u00ean c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, C\u00f4ng ty B thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Chi_dat_mot_dieu_kien\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Ch\u1ec9 \u0111\u1ea1t m\u1ed9t \u0111i\u1ec1u ki\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty D b\u1ea3o l\u00e3nh cho C\u00f4ng ty B vay 120 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Result<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u00e1nh gi\u00e1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">(120\/200) x 100 = 60%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea1t (\u00edt nh\u1ea5t 25%)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">(120\/300) x 100 = 40%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ea1t tr\u00ean 50%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Conclude:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo \u0111i\u1ec3m d, v\u00ec hai ng\u01b0\u1ee1ng ph\u1ea3i \u0111\u1ea1t \u0111\u1ed3ng th\u1eddi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Ngan_hang_vua_cho_vay_vua_gop_von\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: Ng\u00e2n h\u00e0ng v\u1eeba cho vay v\u1eeba g\u00f3p v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng E cho C\u00f4ng ty B vay 200 t\u1ef7 \u0111\u1ed3ng trung d\u00e0i h\u1ea1n, \u0111\u1ed3ng th\u1eddi n\u1eafm 30% v\u1ed1n g\u00f3p c\u1ee7a C\u00f4ng ty B.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu 100%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n 66.7%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng E ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, nh\u01b0ng c\u00f3 g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111i vay, d\u00e3n \u0111\u1ebfn kh\u00f4ng th\u1ecfa v\u1ec1 ti\u00eau ch\u00ed \u201ckh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0&#8221; c\u1ee7a \u0111i\u1ec3m d.1.\\<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Result:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng lo\u1ea1i tr\u1eeb, t\u1ee9c doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi C\u00f4ng ty B.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_Cong_ty_me_ky_quy_de_cong_ty_con_vay_ngan_hang\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 4: C\u00f4ng ty m\u1eb9 k\u00fd qu\u1ef9 \u0111\u1ec3 c\u00f4ng ty con vay ng\u00e2n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B vay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp 180 t\u1ef7 \u0111\u1ed3ng. Ng\u00e2n h\u00e0ng kh\u00f4ng g\u00f3p v\u1ed1n, kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh. Tuy nhi\u00ean kho\u1ea3n vay \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ea1i ch\u00ednh ng\u00e2n h\u00e0ng \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e9t ri\u00eang quan h\u1ec7 v\u1edbi ng\u00e2n h\u00e0ng: thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb d.1. Nh\u01b0ng t\u1ea1i \u0111i\u1ec3m d bao g\u1ed3m c\u1ea3 &#8220;c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft&#8221;. Ngh\u0129a l\u00e0 quan h\u1ec7 c\u1ea7n x\u00e9t \u1edf \u0111\u00e2y kh\u00f4ng ph\u1ea3i gi\u1eefa C\u00f4ng ty B v\u1edbi ng\u00e2n h\u00e0ng, m\u00e0 gi\u1eefa C\u00f4ng ty B v\u1edbi c\u00f4ng ty m\u1eb9, b\u00ean \u0111\u00e3 d\u00f9ng ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kho\u1ea3n vay.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu = (180\/200) x 100 = 90% (\u0111\u1ea1t);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n = (180\/300) x 100 = 60% (\u0111\u1ea1t).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Result: <\/b><span style=\"font-weight: 400;\">Ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u00f4ng ty m\u1eb9. \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng b\u1ecb b\u1ecf s\u00f3t nhi\u1ec1u nh\u1ea5t trong th\u1ef1c t\u1ebf, v\u00ec k\u1ebf to\u00e1n ch\u1ec9 nh\u00ecn v\u00e0o b\u00ean \u0111\u1ee9ng t\u00ean tr\u00ean h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba \u0111i\u1ec1u \u0111\u00e1ng nh\u1edb nh\u1ea5t t\u1eeb to\u00e0n b\u1ed9 b\u00e0i vi\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ch\u1ec9 khi c\u1ea3 hai ng\u01b0\u1ee1ng c\u00f9ng \u0111\u1ea1t \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ba tr\u01b0\u1eddng lo\u1ea1i tr\u1eeb t\u1ea1i d.1, d.2, d.3 l\u00e0 ngo\u1ea1i l\u1ec7 c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi r\u00e0 so\u00e1t ph\u1ea3i bao tr\u00f9m c\u1ea3 b\u1ea3o l\u00e3nh v\u00e0 c\u00e1c c\u1ea5u tr\u00fac t\u00e0i tr\u1ee3 v\u1ed1n c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1, kh\u00f4ng d\u1eebng \u1edf h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng \u0111\u1ee9ng t\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u01a1 c\u1ea5u t\u00e0i tr\u1ee3 v\u1ed1n c\u1ee7a qu\u00fd doanh nghi\u1ec7p c\u00f3 b\u1ea3o l\u00e3nh n\u1ed9i b\u1ed9, b\u1ea3o l\u00e3nh ch\u00e9o ho\u1eb7c kho\u1ea3n vay \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft, c\u00e2n nh\u1eafc tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network c\u00f3 th\u1ec3 \u0111\u1ed3ng h\u00e0nh v\u00e0 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u khi Ngh\u1ecb \u0111\u1ecbnh 255 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.<\/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;\">Li\u00ean h\u1ec7 ch\u00fang t\u00f4i<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_khong\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bao_lanh_co_quan_he_lien_ket_voi_doanh_nghiep_duoc_bao_lanh_trong_moi_truong_hop_khong\"><\/span><b>Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quan h\u1ec7 li\u00ean k\u1ebft ch\u1ec9 ph\u00e1t sinh khi t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay, \u0111\u1ed3ng th\u1eddi kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb d.1, d.2, d.3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_dat_mot_trong_hai_nguong_thi_co_ket_luan_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_duoc_khong\"><\/span><b>Ch\u1ec9 \u0111\u1ea1t m\u1ed9t trong hai ng\u01b0\u1ee1ng th\u00ec c\u00f3 k\u1ebft lu\u1eadn doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ph\u1ea3i \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n 2 \u0111i\u1ec1u ki\u1ec7n th\u00ec doanh nghi\u1ec7p m\u1edbi x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_thuong_mai_thi_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_khong\"><\/span><b>Vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00ec doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y tr\u01b0\u1eddng h\u1ee3p. N\u1ebfu b\u00ean cho vay, b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 96\/2025\/QH15) v\u00e0 kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh, th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb t\u1ea1i d.1. Ng\u01b0\u1ee3c l\u1ea1i, ng\u00e2n h\u00e0ng v\u1eeba cho vay v\u1eeba g\u00f3p v\u1ed1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngo\u1ea1i l\u1ec7 n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_tu_ngan_hang_nhung_duoc_cong_ty_me_dung_tien_gui_de_dam_bao_thi_tinh_the_nao\"><\/span><b>Kho\u1ea3n vay t\u1eeb ng\u00e2n h\u00e0ng nh\u01b0ng \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 d\u00f9ng ti\u1ec1n g\u1eedi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u00ec t\u00ednh th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d n\u00eau r\u00f5 ph\u1ea1m vi bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ec9 \u0111\u1eb7t ra khi \u0111o\u00e0n thanh tra thu\u1ebf \u0111\u00e3 ng\u1ed3i tr\u01b0\u1edbc m\u1eb7t, trong khi \u0111\u00e1ng l\u1ebd n\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi ngay t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng b\u1ea3o l\u00e3nh. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP gi\u1eef nguy\u00ean tinh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5014","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\/5014","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=5014"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5014\/revisions"}],"predecessor-version":[{"id":5019,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5014\/revisions\/5019"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5015"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}