{"id":2417,"date":"2026-08-28T15:26:13","date_gmt":"2026-08-28T08:26:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2417"},"modified":"2026-08-28T15:27:31","modified_gmt":"2026-08-28T08:27:31","slug":"quy-dinh-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/","title":{"rendered":"\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u76f8\u5173\u89c4\u5b9a"},"content":{"rendered":"<p style=\"text-align: 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ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_Cau_phan_nguong_mien_lap_va_thoi_han_cung_cap\" >\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1a\u7ec4\u6210\u90e8\u5206\u3001\u8c41\u514d\u95e8\u69db\u548c\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u3002<\/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\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Ba_cau_phan_cua_bo_ho_so_Ho_so_quoc_gia_Ho_so_toan_cau_Bao_cao_loi_nhuan_lien_quoc_gia\" >\u8be5\u62a5\u544a\u7531\u4e09\u90e8\u5206\u7ec4\u6210\uff1a\u56fd\u5bb6\u6982\u51b5\u3001\u5168\u7403\u6982\u51b5\u548c\u56fd\u522b\u62a5\u544a\u3002<\/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\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u65e0\u9700\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u60c5\u51b5\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Mien_ke_khai_dong_thoi_mien_lap_ho_so\" >\u514d\u9664\u7533\u62a5\u548c\u6587\u4ef6\u51c6\u5907\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Van_phai_ke_khai_nhung_duoc_mien_lap_ho_so\" >\u4ecd\u9700\u7533\u62a5\uff0c\u4f46\u514d\u9664\u63d0\u4f9b\u6587\u4ef6\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Nguong_va_thu_tuc_nop_Bao_cao_loi_nhuan_lien_quoc_gia\" >\u63d0\u4ea4\u56fd\u522b\u6536\u5165\u62a5\u544a\u7684\u95e8\u69db\u548c\u7a0b\u5e8f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Quy_dinh_ve_giao_dich_lien_ket_ve_khong_che_chi_phi_lai_vay_30_EBITDA\" >\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u5229\u606f\u652f\u51fa\u9650\u5236\u7684\u89c4\u5b9a 30% EBITDA<\/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\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Cac_loi_thuong_gap_khi_doanh_nghiep_khong_tuan_thu_quy_dinh_giao_dich_lien_ket\" 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ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Ket_luan_va_khuyen_nghi\" >\u7ed3\u8bba\u548c\u5efa\u8bae<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_quy_dinh_ve_giao_dich_lien_ket\" >\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Quy_dinh_ve_giao_dich_lien_ket_ap_dung_cho_nhung_doi_tuong_nao\" >\u54ea\u4e9b\u5b9e\u4f53\u53d7\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u7ea6\u675f\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Vay_ngan_hang_thuong_mai_co_tu_dong_lam_phat_sinh_quan_he_lien_ket_khong\" >\u4ece\u5546\u4e1a\u94f6\u884c\u8d37\u6b3e\u662f\u5426\u4f1a\u81ea\u52a8\u6784\u6210\u5173\u8054\u65b9\u5173\u7cfb\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Doanh_thu_bao_nhieu_thi_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u8fbe\u5230\u591a\u5c11\u6536\u5165\u95e8\u69db\u540e\uff0c\u4e2a\u4eba\u65e0\u9700\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6587\u4ef6\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Duoc_mien_lap_ho_so_co_dong_nghia_voi_mien_nghia_vu_thue_khong\" >\u514d\u4e8e\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u662f\u5426\u610f\u5473\u7740\u514d\u9664\u7eb3\u7a0e\u4e49\u52a1\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Nguong_nop_Bao_cao_loi_nhuan_lien_quoc_gia_hien_nay_la_bao_nhieu\" >\u76ee\u524d\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_giao_dich_lien_ket_la_gi\"><\/span><b>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u6709\u54ea\u4e9b\u89c4\u5b9a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u662f\u7531\u653f\u5e9c\u548c\u8d22\u653f\u90e8\u9881\u5e03\u7684\u4e00\u5957\u6cd5\u5f8b\u89c4\u5219\uff0c\u7528\u4e8e\u7ba1\u7406\u548c\u63a7\u5236\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\uff0c\u5373\u5728\u6240\u6709\u6743\u3001\u7ba1\u7406\u6743\u3001\u8d22\u52a1\u3001\u8d44\u672c\u6216\u4eba\u5458\u65b9\u9762\u5b58\u5728\u4f9d\u8d56\u5173\u7cfb\u7684\u4f01\u4e1a\u4e4b\u95f4\u7684\u4ea4\u6613\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u8fd9\u4e9b\u89c4\u5b9a\u6709\u52a9\u4e8e\u786e\u4fdd\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u4ef7\u683c\u51c6\u786e\u53cd\u6620\u5e02\u573a\u4ef7\u683c\uff08\u72ec\u7acb\u6027\u539f\u5219\uff09\uff0c\u9632\u6b62\u65e8\u5728\u9003\u7a0e\u6216\u51cf\u5c11\u8d8a\u5357\u5e94\u7a0e\u6536\u5165\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b80\u800c\u8a00\u4e4b\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u662f\u4e00\u4e2a\u6cd5\u5f8b\u6846\u67b6\uff0c\u8981\u6c42\u5b58\u5728\u5173\u8054\u65b9\u5173\u7cfb\u7684\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u5b9e\u7533\u62a5\u76f8\u5173\u4ea4\u6613\u4fe1\u606f\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff08\u4e3b\u6587\u4ef6\u3001\u672c\u5730\u6587\u4ef6\u3001\u56fd\u522b\u62a5\u544a\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9075\u5b88\u5e02\u573a\u4ef7\u683c\u539f\u5219<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u662f\u7a0e\u52a1\u673a\u5173\u53d1\u73b0\u548c\u9632\u6b62\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5de5\u5177\uff0c\u4e5f\u662f\u4f01\u4e1a\u5728\u56fd\u9645\u4e00\u4f53\u5316\u80cc\u666f\u4e0b\u6b63\u786e\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3001\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\u7684\u5de5\u5177\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cot_loi_cho_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u76d1\u7ba1\u7684\u6838\u5fc3\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4229\" aria-describedby=\"caption-attachment-4229\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4229\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i cho quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4229\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u76d1\u7ba1\u7684\u6838\u5fc3\u6cd5\u5f8b\u4f9d\u636e<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u9075\u5b88\u4e3b\u8981\u53d7\u4ee5\u4e0b\u6cd5\u5f8b\u6587\u4ef6\u7ea6\u675f\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_quy_dinh_ve_giao_dich_lien_ket_thay_the_Nghi_dinh_1322020ND-CP\"><\/span><b>\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u89c4\u8303\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u53d6\u4ee3\u4e86\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: justify;\">2026\u5e746\u670830\u65e5\uff0c\u653f\u5e9c\u9881\u5e03\u4e86\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u89c4\u8303\u5173\u8054\u4f01\u4e1a\u5173\u8054\u4ea4\u6613\u7684\u7a0e\u52a1\u7ba1\u7406\uff0c\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff0c\u5e76\u9002\u7528\u4e8e2026\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\u3002\u8be5\u6cd5\u4ee4\u540c\u65f6\u53d6\u4ee3\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5171\u5305\u542b4\u7ae024\u6761\uff0c\u6db5\u76d6\u4e86\u6240\u6709\u9002\u7528\u539f\u5219\u3001\u5173\u8054\u65b9\u8ba4\u5b9a\u65b9\u6cd5\u3001\u4ef7\u683c\u786e\u5b9a\u65b9\u6cd5\u3001\u7a0e\u6b3e\u8ba1\u7b97\u6210\u672c\u786e\u5b9a\u65b9\u6cd5\u3001\u7eb3\u7a0e\u4eba\u7684\u6743\u5229\u548c\u4e49\u52a1\u3001\u56fd\u522b\u5229\u6da6\u62a5\u544a\u76f8\u5173\u8d23\u4efb\u4ee5\u53ca\u56fd\u5bb6\u7ba1\u7406\u673a\u6784\u7684\u8d23\u4efb\u3002.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>\u9700\u8981\u5f3a\u8c03\u7684\u51e0\u70b9\uff1a<\/strong> \u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u57fa\u672c\u4e0a\u7ee7\u627f\u4e86\u65e7\u6cd5\u5f8b\u6846\u67b6\u7684\u57fa\u7840\uff0c\u4f46\u5bf9\u4e00\u4e9b\u5173\u952e\u5185\u5bb9\u8fdb\u884c\u4e86\u6f84\u6e05\u548c\u6269\u5c55\u2014\u2014\u4ece\u5982\u4f55\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\uff0c\u5230\u8c41\u514d\u7533\u62a5\u7684\u95e8\u69db\uff0c\u518d\u5230\u6bd4\u8f83\u6570\u636e\u6765\u6e90\u7684\u4f18\u5148\u987a\u5e8f\u4ee5\u53ca\u6839\u636e\u56fd\u9645\u6807\u51c6\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u95e8\u69db\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung_va_doi_tuong_chiu_tac_dong\"><\/span><b>\u9002\u7528\u8303\u56f4\u53ca\u53d7\u5f71\u54cd\u4eba\u7fa4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: justify;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u9002\u7528\u4e8e\u4e0e\u5173\u8054\u65b9\u3001\u7a0e\u52a1\u673a\u5173\u53ca\u5176\u4ed6\u76f8\u5173\u56fd\u5bb6\u673a\u5173\u3001\u7ec4\u7ec7\u548c\u4e2a\u4eba\u8fdb\u884c\u4ea4\u6613\u7684\u5546\u54c1\u548c\u670d\u52a1\u751f\u4ea7\u53ca\u8d38\u6613\u673a\u6784\u3002\u5176\u57fa\u672c\u539f\u5219\u662f\uff0c\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\u5fc5\u987b\u6392\u9664\u56e0\u5173\u8054\u5173\u7cfb\u800c\u5bfc\u81f4\u7684\u7eb3\u7a0e\u4e49\u52a1\u51cf\u5c11\u56e0\u7d20\uff0c\u4ee5\u786e\u4fdd\u5176\u7533\u62a5\u548c\u786e\u5b9a\u7684\u7eb3\u7a0e\u4e49\u52a1\u4e0e\u72ec\u7acb\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u76f8\u540c\u3002.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">\u5173\u4e8e\u9002\u7528\u539f\u5219\uff0c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c3\u6761\u76f4\u63a5\u53c2\u7167\u4e86\u7b2c108\/2025\/QH15\u53f7\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c6\u6761\u7b2c4\u6b3e\u89c4\u5b9a\u7684\u7a0e\u52a1\u7ba1\u7406\u539f\u5219\u548c\u7b2c22\u6761\u7b2c1\u6b3e\u89c4\u5b9a\u7684\u7a0e\u52a1\u7a3d\u67e5\u539f\u5219\u3002\u6b64\u6b21\u6cd5\u5f8b\u4f9d\u636e\u7684\u66f4\u65b0\u65e8\u5728\u786e\u4fdd\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u4e0e\u73b0\u884c\u7a0e\u52a1\u7ba1\u7406\u6cd5\u5f8b\u4f53\u7cfb\u7684\u4e00\u81f4\u6027\u3002.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi_Cap_nhat_theo_quy_dinh_moi\"><\/span>\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\uff1f\uff08\u6839\u636e\u65b0\u89c4\u66f4\u65b0\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u5173\u8054\u65b9\u4ea4\u6613\u5305\u62ec\u8d27\u7269\u7684\u8d2d\u4e70\u3001\u51fa\u552e\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u51fa\u79df\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u3001\u8ba9\u4e0e\uff0c\u63d0\u4f9b\u670d\u52a1\uff1b\u501f\u8d37\u3001\u91d1\u878d\u670d\u52a1\u548c\u5176\u4ed6\u91d1\u878d\u5de5\u5177\uff1b\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u8d2d\u4e70\u548c\u4ea4\u6362\uff1b\u4ee5\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u5171\u4eab\u8d44\u6e90\u548c\u5206\u62c5\u6210\u672c\u7684\u534f\u8bae\uff0c\u4f46\u4e0d\u5305\u62ec\u53d7\u56fd\u5bb6\u5b9a\u4ef7\u6cd5\u76d1\u7ba1\u7684\u4ea4\u6613\u3002.<\/p>\n<p style=\"text-align: justify;\">\u8fd9\u662f\u5173\u8054\u65b9\u4ea4\u6613\u6982\u5ff5\u9996\u6b21\u5728\u6cd5\u4ee4\u5c42\u9762\u5f97\u5230\u8be6\u7ec6\u548c\u5168\u9762\u7684\u5b9a\u4e49\uff08\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\uff09\uff0c\u800c\u6b64\u524d\uff0c\u300a2025 \u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c 4 \u6761\u7b2c 18 \u6b3e\u4ec5\u5c06\u5173\u8054\u65b9\u4ea4\u6613\u5b9a\u4e49\u4e3a\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u3002.<\/p>\n<p style=\"text-align: justify;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u8981\u786e\u5b9a\u4e00\u9879\u4ea4\u6613\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u7ba1\u8f96\u8303\u56f4\uff0c\u4f01\u4e1a\u9700\u8981\u540c\u65f6\u56de\u7b54\u4e24\u4e2a\u95ee\u9898\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u8be5\u4ea4\u6613\u7684\u6027\u8d28\u662f\u5426\u5c5e\u4e8e\u4e0a\u8ff0\u7c7b\u522b\uff1f;<\/li>\n<li>\u6839\u636e\u7b2c\u4e94\u6761\u89c4\u5b9a\uff0c\u53c2\u4e0e\u4ea4\u6613\u7684\u53cc\u65b9\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\uff1f.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giao_dich_lien_ket_trong_viec_nhan_dien_cac_ben_co_quan_he_lien_ket\"><\/span>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u89c4\uff0c\u7528\u4e8e\u8bc6\u522b\u5173\u8054\u65b9\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u8fd9\u662f\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u4e2d\u6700\u5173\u952e\u7684\u90e8\u5206\uff0c\u56e0\u4e3a\u6240\u6709\u5173\u4e8e\u5229\u606f\u652f\u51fa\u7533\u62a5\u3001\u6587\u4ef6\u7f16\u5236\u6216\u63a7\u5236\u7684\u4e49\u52a1\u53ea\u6709\u5728\u4f01\u4e1a\u88ab\u8ba4\u5b9a\u4e3a\u5173\u8054\u65b9\u65f6\u624d\u4f1a\u4ea7\u751f\u3002\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c1\u6b3e\u63f4\u5f15\u4e862025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c4\u6761\u7b2c17\u6b3e\u7684\u89c4\u5b9a\uff0c\u800c\u7b2c5\u6761\u7b2c2\u6b3e\u5219\u5177\u4f53\u5217\u51fa\u4e86\u54ea\u4e9b\u60c5\u5f62\u4f1a\u88ab\u8ba4\u5b9a\u4e3a\u5173\u8054\u65b9\u3002.<\/p>\n<p style=\"text-align: justify;\"><strong>\u4e0e\u8d44\u672c\u548c\u80a1\u6743\u6240\u6709\u6743\u76f8\u5173\u7684\u6807\u51c6\u7ec4\uff1a<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>\u4e00\u5bb6\u4f01\u4e1a\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u81f3\u5c11 25% \u7684\u6240\u6709\u8005\u6743\u76ca\u3002.<\/li>\n<li>\u4e24\u5bb6\u4f01\u4e1a\u5747\u6709 25% \u6216\u4ee5\u4e0a\u7684\u8d44\u672c\u7531\u7b2c\u4e09\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6295\u5165\u3002.<\/li>\n<li>\u4e00\u5bb6\u4f01\u4e1a\u662f\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u6700\u5927\u80a1\u4e1c\uff0c\u76f4\u63a5\u6216\u95f4\u63a5\u62e5\u6709\u8be5\u516c\u53f8\u603b\u80a1\u4efd\u7684 10% \u80a1\u3002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u501f\u8d37\u3001\u62c5\u4fdd\u3001\u63d0\u53d6\u8d37\u6b3e\u548c\u653e\u8d37\u7684\u4e00\u7cfb\u5217\u6807\u51c6\uff1a<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>\u4efb\u4f55\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\u5411\u5176\u4ed6\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u53ea\u6709\u5728\u8d37\u6b3e\u540c\u65f6\u6ee1\u8db3\u4e24\u4e2a\u6761\u4ef6\u65f6\u624d\u88ab\u5141\u8bb8\uff1a\u8d37\u6b3e\u91d1\u989d\u5fc5\u987b\u81f3\u5c11\u5360\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u7684 25%\uff0c\u5e76\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\u3002.<\/li>\n<li>\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\uff0c\u51e1\u6d89\u53ca\u81f3\u5c1110%\u6240\u6709\u8005\u6743\u76ca\u7684\u8d37\u6b3e\u3001\u501f\u8d37\u4ea4\u6613\uff0c\u4e14\u4ea4\u6613\u5bf9\u8c61\u4e3a\u4f01\u4e1a\u7ba1\u7406\u8005\u6216\u63a7\u5236\u8005\uff0c\u6216\u4e0e\u4e0a\u8ff0\u7ba1\u7406\u8005\u6216\u63a7\u5236\u8005\u6709\u5173\u8054\u7684\u4e2a\u4eba\uff0c\u5747\u987b\u9075\u5b88\u76f8\u5173\u89c4\u5b9a\u3002\u8fd9\u4e5f\u662f\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u76f8\u6bd4\u65e7\u6cd5\u5f8b\u6846\u67b6\u6700\u663e\u8457\u7684\u65b0\u589e\u5185\u5bb9\uff1a\u6b64\u524d\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u4ec5\u627f\u8ba4\u56e0\u501f\u8d37\u800c\u4ea7\u751f\u7684\u5173\u8054\u5173\u7cfb\uff0c\u5e76\u4e0d\u6db5\u76d6\u4e0e\u4e0a\u8ff0\u5b9e\u4f53\u8fdb\u884c\u7684\u501f\u8d37\u4ea4\u6613\u3002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u4e0e\u4e00\u822c\u7ba1\u7406\u3001\u63a7\u5236\u548c\u4eba\u9645\u5173\u7cfb\u76f8\u5173\u7684\u6807\u51c6\u7ec4\uff1a<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>\u6240\u6709\u4f01\u4e1a\u90fd\u76f4\u63a5\u6216\u95f4\u63a5\u5730\u53d7\u5230\u5355\u4e2a\u7ec4\u7ec7\u6216\u4e2a\u4eba\u7684\u7ba1\u7406\u6216\u63a7\u5236\u3002.<\/li>\n<li>\u5177\u6709\u660e\u786e\u5bb6\u5ead\u5173\u7cfb\u7684\u4e2a\u4eba\uff08\u914d\u5076\uff1b\u4eb2\u751f\u7236\u6bcd\u3001\u517b\u7236\u6bcd\u3001\u7ee7\u7236\u3001\u7ee7\u6bcd\u3001\u5cb3\u7236\u6bcd\/\u516c\u5a46\uff1b\u4eb2\u751f\u5b50\u5973\u3001\u517b\u5b50\u5973\u3001\u7ee7\u5b50\u5973\u3001\u513f\u5ab3\u3001\u5973\u5a7f\uff1b\u540c\u7236\u5f02\u6bcd\u6216\u540c\u6bcd\u5f02\u7236\u7684\u5144\u5f1f\u59d0\u59b9\uff1b\u7956\u7236\u6bcd\u548c\u5b59\u5b50\u5973\uff1b\u59d1\u59d1\u3001\u53d4\u53d4\u3001\u4f84\u5b50\/\u4f84\u5973\uff09\u53c2\u4e0e\u4f01\u4e1a\u7684\u7ba1\u7406\u6216\u51fa\u8d44\uff0c\u4e5f\u4f1a\u5728\u76f8\u5173\u4f01\u4e1a\u4e4b\u95f4\u5efa\u7acb\u5173\u8054\u5173\u7cfb\u3002.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_loai_tru_danh_cho_to_chuc_tin_dung_doc_lap\"><\/span><strong>\u72ec\u7acb\u4fe1\u8d37\u673a\u6784\u9664\u5916<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u89c4\u5fc5\u987b\u59cb\u7ec8\u660e\u786e\u4e00\u4e2a\u975e\u5e38\u5b9e\u9645\u7684\u95ee\u9898\uff1a\u4ece\u94f6\u884c\u501f\u6b3e\u5e76\u4e0d\u81ea\u52a8\u6784\u6210\u5173\u8054\u65b9\u5173\u7cfb\u3002\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7ee7\u627f\u4e86\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u786e\u7acb\u7684\u539f\u5219\u3002\u5177\u4f53\u800c\u8a00\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u5982\u679c\u4fe1\u8d37\u673a\u6784\u4ec5\u63d0\u4f9b\u8d37\u6b3e\u6216\u62c5\u4fdd\uff0c\u800c\u4e0d\u53c2\u4e0e\u501f\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u90a3\u4e48\u4ec5\u51ed\u8d37\u6b3e\u6216\u62c5\u4fdd\u672c\u8eab\u5e76\u4e0d\u80fd\u4f7f\u8be5\u4f01\u4e1a\u6210\u4e3a\u5173\u8054\u65b9\u3002.<\/li>\n<\/ul>\n<p dir=\"ltr\" style=\"text-align: justify;\">\u8be5\u539f\u5219\u7684\u57fa\u7840\u4e5f\u6839\u636e 2024 \u5e74\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\uff082025 \u5e74\u4fee\u8ba2\u548c\u8865\u5145\uff09\u8fdb\u884c\u4e86\u66f4\u65b0\u3002.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">\u8be5\u6cd5\u4ee4\u8fd8\u589e\u52a0\u4e86\u4e00\u4e2a\u7c7b\u4f3c\u7684\u6392\u9664\u6848\u4f8b\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li dir=\"ltr\">\u5982\u679c\u503a\u6743\u4eba\u6216\u62c5\u4fdd\u4eba\u662f\u56fd\u6709\u4f01\u4e1a\uff0c\u62e5\u6709\u6ce8\u518c\u8d44\u672c\uff0c\u4ece\u4e8b\u503a\u52a1\u4e70\u5356\u548c\u5904\u7406\u4e1a\u52a1\uff0c\u4f46\u5e76\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u503a\u52a1\u4eba\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u5219\u4e0d\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u3002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u91cd\u8981\u63d0\u793a\uff1a <\/strong>\u8fd9\u662f\u9488\u5bf9\u7279\u5b9a\u8d37\u6b3e\u673a\u6784\u7684\u4f8b\u5916\u60c5\u51b5\uff0c\u5e76\u975e\u9002\u7528\u4e8e\u6240\u6709\u94f6\u884c\u8d37\u6b3e\u7684\u9ed8\u8ba4\u4f8b\u5916\u60c5\u51b5\u3002\u4f01\u4e1a\u9700\u8981\u4fdd\u7559\u8bb0\u5f55\uff0c\u8bc1\u660e\u8d37\u6b3e\u673a\u6784\u672a\u53c2\u4e0e\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u800c\u4e0d\u662f\u60f3\u5f53\u7136\u5730\u8ba4\u4e3a\u6240\u6709\u6765\u81ea\u4fe1\u8d37\u673a\u6784\u7684\u8d37\u6b3e\u90fd\u4e0d\u53d7\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u7ea6\u675f\u3002.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giao_dich_lien_ket_trong_xac_dinh_gia\"><\/span><strong>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u5bf9\u4ef7\u683c\u786e\u5b9a\u7684\u5f71\u54cd\u7684\u89c4\u5b9a\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ban_chat_quyet_dinh_hinh_thuc_dieu_chinh_gia_khong_lam_giam_nghia_vu_thue\"><\/span>\u5b9e\u8d28\u91cd\u4e8e\u5f62\u5f0f\u7684\u539f\u5219\u51b3\u5b9a\u4e86\u4ef7\u683c\u8c03\u6574\u4e0d\u80fd\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5404\u9879\u89c4\u5b9a\u4e2d\uff0c\u5b9e\u8d28\u91cd\u4e8e\u5f62\u5f0f\u539f\u5219\u59cb\u7ec8\u8d2f\u7a7f\u5176\u4e2d\uff0c\u8fd9\u610f\u5473\u7740\u7a0e\u52a1\u673a\u5173\u5728\u5206\u6790\u5173\u8054\u65b9\u4ea4\u6613\u65f6\uff0c\u4f1a\u7740\u91cd\u8003\u5bdf\u5176\u5b9e\u9645\u7ecf\u6d4e\u6027\u8d28\uff0c\u800c\u975e\u4ec5\u4ec5\u4f9d\u636e\u5408\u540c\u7684\u6cd5\u5f8b\u5f62\u5f0f\u3002\u5f53\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u4e0d\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u65f6\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u5c06\u4ef7\u683c\u8c03\u6574\u81f3\u5e02\u573a\u4ef7\u503c\u3002\u9700\u8981\u7262\u8bb0\u7684\u91cd\u8981\u539f\u5219\u662f\uff0c\u8fd9\u79cd\u8c03\u6574\u4e0d\u5f97\u4ee5\u51cf\u5c11\u4f01\u4e1a\u7eb3\u7a0e\u4e49\u52a1\u4e3a\u524d\u63d0\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_co_so_du_lieu\"><\/span><strong>\u6570\u636e\u5e93\u4f18\u5148\u7ea7\u987a\u5e8f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u4e3a\u4e86\u5206\u6790\u3001\u6bd4\u8f83\u548c\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 17 \u6761\u89c4\u5b9a\u4e86\u4e09\u4e2a\u6570\u636e\u5e93\u6765\u6e90\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u5546\u4e1a\u6570\u636e\u5e93\uff08\u6839\u636e2025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c4\u6761\u7b2c15\u6b3e\u66f4\u65b0\uff09\uff1b;<\/li>\n<li>\u56fd\u5bb6\u6570\u636e\u5e93\uff08\u4e0e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u5185\u5bb9\u5b8c\u5168\u662f\u65b0\u7684\uff09\uff1b;<\/li>\n<li>\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u7684\u6570\u636e\u5e93\u3002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u91cd\u8981\u65b0\u8981\u70b9\uff1a <\/strong>\u7b2c255\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u89c4\u5b9a\u660e\u786e\u89c4\u5b9a\u4e86\u6570\u636e\u7684\u4f7f\u7528\u4f18\u5148\u987a\u5e8f\u3002\u6b64\u524d\uff0c\u7531\u4e8e\u7f3a\u4e4f\u5173\u4e8e\u4f18\u5148\u987a\u5e8f\u7684\u89c4\u5b9a\uff0c\u5bfc\u81f4\u4f01\u4e1a\u548c\u7a0e\u52a1\u673a\u5173\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u9009\u62e9\u7528\u4e8e\u6bd4\u8f83\u7684\u6570\u636e\u5b58\u5728\u5dee\u5f02\u3002\u660e\u786e\u4f18\u5148\u987a\u5e8f\u6709\u52a9\u4e8e\u51cf\u5c11\u4e89\u8bae\uff0c\u5e76\u63d0\u9ad8\u5e94\u7528\u7684\u4e00\u81f4\u6027\u3002.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_Cau_phan_nguong_mien_lap_va_thoi_han_cung_cap\"><\/span><strong>\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1a\u7ec4\u6210\u90e8\u5206\u3001\u8c41\u514d\u95e8\u69db\u548c\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u8bc1\u660e\u7b26\u5408\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u5e76\u4e0d\u4ec5\u4ec5\u6b62\u4e8e\u7533\u62a5\u9636\u6bb5\uff1b\u5b83\u8fd8\u5305\u62ec\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6587\u4ef6\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u63d0\u4ea4\u8fd9\u4e9b\u6587\u4ef6\uff0c\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u5e94\u5728\u6536\u5230\u8981\u6c42\u540e\u7684 30 \u4e2a\u5de5\u4f5c\u65e5\u5185\u63d0\u4ea4\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_cau_phan_cua_bo_ho_so_Ho_so_quoc_gia_Ho_so_toan_cau_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><strong>\u8be5\u62a5\u544a\u7531\u4e09\u90e8\u5206\u7ec4\u6210\uff1a\u56fd\u5bb6\u6982\u51b5\u3001\u5168\u7403\u6982\u51b5\u548c\u56fd\u522b\u62a5\u544a\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u6839\u636e\u6cd5\u4ee4\u65f6\u671f\u6cbf\u88ad\u7684\u4e00\u822c\u7ed3\u6784\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7531\u4e09\u4e2a\u90e8\u5206\u7ec4\u6210\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u672c\u5730\u6587\u4ef6\uff1a <\/strong>\u6709\u5173\u8d8a\u5357\u4e1a\u52a1\u3001\u5173\u8054\u65b9\u4ea4\u6613\u548c\u5b9a\u4ef7\u65b9\u6cd5\u7684\u4fe1\u606f\uff1b;<\/li>\n<li><strong>\u5168\u5c40\u914d\u7f6e\u6587\u4ef6\uff08\u4e3b\u6587\u4ef6\uff09\uff1a <\/strong>\u8be5\u4f01\u4e1a\u6240\u5c5e\u8de8\u56fd\u516c\u53f8\u7684\u4fe1\u606f\uff1b;<\/li>\n<li><strong>\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\uff1a <\/strong>\u8fd9\u4ec5\u9002\u7528\u4e8e\u8fbe\u5230\u89c4\u5b9a\u5168\u7403\u5408\u5e76\u6536\u5165\u95e8\u69db\u7684\u4f01\u4e1a\u3002.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><strong>\u65e0\u9700\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u60c5\u51b5\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 20 \u6761\u533a\u5206\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u4e2d\u7684\u4e24\u7c7b\u8c41\u514d\uff1a<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_ke_khai_dong_thoi_mien_lap_ho_so\"><\/span><strong>\u514d\u9664\u7533\u62a5\u548c\u6587\u4ef6\u51c6\u5907\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">\u672c\u89c4\u5b9a\u9002\u7528\u4e8e\u7eb3\u7a0e\u4eba\u4ec5\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\uff0c\u4e14\u6240\u6709\u5173\u8054\u65b9\u5747\u987b\u5728\u8d8a\u5357\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u9002\u7528\u76f8\u540c\u7684\u7a0e\u7387\uff0c\u5e76\u4e14\u5728\u6b64\u671f\u95f4\u4efb\u4f55\u4e00\u65b9\u5747\u672a\u4eab\u53d7\u4efb\u4f55\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u7684\u60c5\u51b5\u3002.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Van_phai_ke_khai_nhung_duoc_mien_lap_ho_so\"><\/span><strong>\u4ecd\u9700\u7533\u62a5\uff0c\u4f46\u514d\u9664\u63d0\u4f9b\u6587\u4ef6\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">\u9002\u7528\u4e8e\u4ee5\u4e0b\u60c5\u51b5\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u8be5\u7eb3\u7a0e\u671f\u5185\u4ea7\u751f\u7684\u603b\u6536\u5165\u4e0d\u8db3 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u8be5\u671f\u95f4\u53d1\u751f\u7684\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u603b\u4ef7\u503c\u4e0d\u8db3 300 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/li>\n<li>\u5df2\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u5e76\u6309 APA \u8981\u6c42\u63d0\u4ea4\u5e74\u5ea6\u62a5\u544a\u7684\u4f01\u4e1a\u5e94\u6ce8\u610f\uff0c\u8c41\u514d\u7533\u62a5\u4ec5\u9002\u7528\u4e8e\u5df2\u7b7e\u7f72 APA \u8303\u56f4\u5185\u7684\u4ea4\u6613\u90e8\u5206\uff1bAPA \u8303\u56f4\u4e4b\u5916\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4ecd\u987b\u6309\u7167\u7b2c 18 \u6761\u7684\u89c4\u5b9a\u8fdb\u884c\u7533\u62a5\u3002.<\/li>\n<li>\u6536\u5165\u4f4e\u4e8e\u4ee5\u4e0b\u6c34\u5e73\u7684\u4f01\u4e1a <strong>5000\u4ebf\u8d8a\u5357\u76fe<\/strong> \uff08\u4e0e\u7b2c132\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u76842000\u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\u7684\u95e8\u69db\u76f8\u6bd4\uff0c\u8be5\u95e8\u69db\u6709\u6240\u63d0\u9ad8\uff1b\u4e0e\u65e7\u89c4\u5b9a\u76f8\u6bd4\uff0c\u53d6\u6d88\u4e86\u201c\u4ece\u4e8b\u7b80\u5355\u4e1a\u52a1\u201d\u7684\u6761\u4ef6\uff1b\u5e76\u5bf9\u5404\u884c\u4e1a\u7684\u51c0\u6536\u5165\u8bbe\u5b9a\u4e86\u6263\u9664\u5229\u606f\u652f\u51fa\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u524d\u7684\u6700\u4f4e\u51c0\u5229\u6da6\u7387\uff1a\u5206\u9500\u4e1a\u4e3a5%\uff0c\u5236\u9020\u4e1a\u4e3a10%\uff0c\u52a0\u5de5\u4e1a\u4e3a15%\u3002\uff09.<\/li>\n<li>\u8be5\u4f01\u4e1a\u4e0d\u901a\u8fc7\u5f00\u53d1\u6216\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\u6765\u4ea7\u751f\u6536\u5165\u6216\u4ea7\u751f\u8d39\u7528\u3002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u91cd\u8981\u63d0\u793a\uff1a <\/strong>\u514d\u4e8e\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u5e76\u4e0d\u610f\u5473\u7740\u514d\u9664\u7eb3\u7a0e\u4e49\u52a1\u3002\u4f01\u4e1a\u4ecd\u987b\u5982\u5b9e\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\uff0c\u5e76\u5bf9\u6240\u7533\u62a5\u6570\u636e\u7684\u51c6\u786e\u6027\u8d1f\u8d23\uff1b\u65e0\u8bba\u4f01\u4e1a\u662f\u5426\u4eab\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8c41\u514d\uff0c\u7a0e\u52a1\u673a\u5173\u5982\u53d1\u73b0\u4efb\u4f55\u8fdd\u53cd\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u8ff9\u8c61\uff0c\u4ecd\u6709\u6743\u91cd\u65b0\u8bc4\u4f30\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u3002.<\/p>\n<blockquote><p><strong>\u53c2\u89c1\uff1a<\/strong> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/\"><strong><span style=\"color: #0000ff;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u53ef\u6388\u4e88\u8c41\u514d\u3002.<\/span><\/strong><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_va_thu_tuc_nop_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span>\u63d0\u4ea4\u56fd\u522b\u6536\u5165\u62a5\u544a\u7684\u95e8\u69db\u548c\u7a0b\u5e8f\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u8fd9\u662f\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u8de8\u5883\u62a5\u544a\u4e49\u52a1\u6cd5\u89c4\u4e2d\u6700\u91cd\u5927\u7684\u53d8\u5316\u3002\u6b64\u524d\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u5728\u8d8a\u5357\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u5982\u679c\u5176\u5408\u5e76\u5168\u7403\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc718\u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u5fc5\u987b\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff1b\u800c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u5219\u5c06\u95e8\u69db\u63d0\u9ad8\u81f3\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u8d22\u653f\u5e74\u5ea6\u7684\u5408\u5e76\u5168\u7403\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc77.5\u4ebf\u6b27\u5143\u3002.<\/p>\n<p style=\"text-align: justify;\">\u8fd9\u4e00\u95e8\u69db\u540c\u6837\u9002\u7528\u4e8e\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u56fd\u5916\u4e14\u9700\u8981\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u8d8a\u5357\u7eb3\u7a0e\u4eba\u3002.<\/p>\n<p style=\"text-align: justify;\">\u5173\u4e8e\u63d0\u4ea4\u65b9\u5f0f\uff0c\u56fd\u522b\u5229\u6da6\u62a5\u544a\u4ee5\u52a0\u5bc6\u7684XML\u683c\u5f0f\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u63d0\u4ea4\u3002\u7528\u4e8e\u786e\u5b9a\u5408\u5e76\u6536\u5165\u95e8\u69db\u7684\u5916\u6c47\u6c47\u7387\u91c7\u7528\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u516c\u5e03\u7684\u4e2d\u592e\u6c47\u7387\u6216\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u5e7412\u6708\u7684\u5e73\u5747\u4ea4\u53c9\u6c47\u7387\u8ba1\u7b97\u3002\u8be5\u6cd5\u4ee4\u8fd8\u65b0\u589e\u4e86\u4e00\u79cd\u60c5\u51b5\uff0c\u5373\u5f53\u96c6\u56e2\u7684\u5168\u7403\u5408\u5e76\u6536\u5165\uff08\u4ee5\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e3a\u51c6\uff09\u4f4e\u4e8e\u6700\u7ec8\u6bcd\u516c\u53f8\u603b\u90e8\u6240\u5728\u56fd\u5bb6\u6216\u5730\u533a\u89c4\u5b9a\u7684\u95e8\u69db\u65f6\uff0c\u7eb3\u7a0e\u4eba\u53ef\u514d\u4e8e\u5411\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u56fd\u522b\u5229\u6da6\u62a5\u544a\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giao_dich_lien_ket_ve_khong_che_chi_phi_lai_vay_30_EBITDA\"><\/span><b>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u5229\u606f\u652f\u51fa\u9650\u5236\u7684\u89c4\u5b9a 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u4e2d\u6700\u4ee4\u4f01\u4e1a\u62c5\u5fe7\u7684\u65b9\u9762\u4e4b\u4e00\u662f\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u89c4\u5b9a\u7684\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u95e8\u69db\u3002\u56e0\u6b64\uff1a<\/p>\n<blockquote><p>\u5728\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u6263\u9664\u8be5\u671f\u95f4\u53d1\u751f\u7684\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u603b\u5229\u606f\u652f\u51fa\u53ef\u4ee5\u6263\u9664\uff0c\u4f46\u524d\u63d0\u662f\u8be5\u5229\u606f\u652f\u51fa\u4e0d\u5f97\u8d85\u8fc7\u8be5\u671f\u95f4\u53d1\u751f\u7684\u7ecf\u8425\u51c0\u5229\u6da6\u603b\u989d\u3001\u51c0\u5229\u606f\u652f\u51fa\u548c\u6298\u65e7\u8d39\u7528\u3002.<\/p><\/blockquote>\n<p style=\"text-align: justify;\">\u8d85\u8fc7\u95e8\u69db\u7684\u91d1\u989d\u4e0d\u8ba1\u5165\u53ef\u6263\u9664\u8d39\u7528\uff0c\u4f46\u53ef\u4ee5\u7ed3\u8f6c\u5230\u540e\u7eed\u7eb3\u7a0e\u671f\uff0c\u8fde\u7eed\u7ed3\u8f6c\u671f\u9650\u4e0d\u5f97\u8d85\u8fc7 5 \u5e74\uff0c\u524d\u63d0\u662f\u7ed3\u8f6c\u671f\u95f4\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4e14\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u4f4e\u4e8e\u89c4\u5b9a\u7684\u95e8\u69db\u3002.<\/p>\n<p style=\"text-align: justify;\">\u6b64\u9608\u503c\u4e0d\u9002\u7528\u4e8e\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u6765\u81ea\u4fe1\u8d37\u673a\u6784\u7684\u8d37\u6b3e\uff1b;<\/li>\n<li>\u4fdd\u9669\u4e1a\u52a1\u7ec4\u7ec7\uff1b;<\/li>\n<li>\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\u8d37\u6b3e\uff1b;<\/li>\n<li>\u653f\u5e9c\u4f18\u60e0\u8d37\u6b3e\uff1b;<\/li>\n<li>\u7528\u4e8e\u5b9e\u65bd\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\u6216\u5dde\u793e\u4f1a\u798f\u5229\u653f\u7b56\u7684\u8d37\u6b3e\u3002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u603b\u4f53\u800c\u8a00\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\uff0c\u7ee7\u627f\u81ea\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5e76\u672a\u6539\u53d8\u3002.<\/p>\n<p style=\"text-align: justify;\">\u7531\u4e8e\u8fd9\u662f\u4e00\u9879\u6280\u672f\u6027\u5f88\u5f3a\u7684\u64cd\u4f5c\uff0c\u4f01\u4e1a\u53ef\u80fd\u9700\u8981\u53c2\u8003\u4ee5\u4e0b\u65b9\u9762\u7684\u6df1\u5165\u5206\u6790\uff1a <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-ebitda-theo-nghi-dinh-132\/\">\u5982\u4f55\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97EBITDA<\/a><\/span><\/strong> \u4e86\u89e3\u8ba1\u7b97\u516c\u5f0f\u4ee5\u53ca\u8fc7\u6e21\u89c4\u5b9a\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khi_doanh_nghiep_khong_tuan_thu_quy_dinh_giao_dich_lien_ket\"><\/span><b>\u4f01\u4e1a\u5728\u672a\u9075\u5b88\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u65f6\u5e38\u72af\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u8bb8\u591a\u4f01\u4e1a\u5728\u7533\u62a5\u548c\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u65f6\u4ecd\u7136\u4f1a\u9047\u5230\u5e38\u89c1\u9519\u8bef\uff0c\u4ece\u800c\u5bfc\u81f4\u9762\u4e34\u6b20\u7a0e\u6216\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u7f3a\u5931\u6216\u672a\u7533\u62a5\uff1a\u8bb8\u591a\u4f01\u4e1a\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u9057\u6f0f\u4e86\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\uff0c\u5bfc\u81f4\u8bb0\u5f55\u4e0d\u5b8c\u6574\uff0c\u5f15\u8d77\u7a0e\u52a1\u673a\u5173\u7684\u6000\u7591\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u63d0\u4ea4\u6216\u6587\u4ef6\u4e0d\u5b8c\u6574\uff1a\u7f3a\u5c11\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u6216\u56fd\u522b\u62a5\u544a\u662f\u4e25\u91cd\u7684\u9519\u8bef\u4e4b\u4e00\u3002\u5373\u4f7f\u6587\u4ef6\u5df2\u63d0\u4ea4\uff0c\u5982\u679c\u4fe1\u606f\u4e0d\u8be6\u7ec6\u4e14\u6ca1\u6709\u900f\u660e\u7684\u5bf9\u6bd4\u6570\u636e\u5e93\uff0c\u4f01\u4e1a\u4ecd\u53ef\u80fd\u9762\u4e34\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u9519\u8bef\u7684\u65b9\u6cd5\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\uff1a\u4f01\u4e1a\u91c7\u7528\u4e0d\u9002\u5408\u4ea4\u6613\u6027\u8d28\u6216\u53ef\u6bd4\u6570\u636e\u7684\u65b9\u6cd5\uff0c\u5bfc\u81f4\u7533\u62a5\u4ef7\u683c\u4e0e\u5e02\u573a\u4ef7\u683c\u539f\u5219\uff08\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff09\u76f8\u5dee\u751a\u8fdc\uff0c\u589e\u52a0\u4e86\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u7684\u53ef\u80fd\u6027\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u4e2d\u770b\u4f3c\u5fae\u5c0f\u7684\u9519\u8bef\u90fd\u53ef\u80fd\u4f7f\u4f01\u4e1a\u9762\u4e34\u91cd\u5927\u7684\u7a0e\u52a1\u98ce\u9669\u3002\u56e0\u6b64\uff0c\u4e86\u89e3\u5904\u7f5a\u529b\u5ea6\u548c\u5f81\u6536\u673a\u5236\u662f\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u9884\u9632\u548c\u9075\u5b88\u6cd5\u5f8b\u7684\u91cd\u8981\u4e00\u6b65\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bi_xu_phat_nhu_the_nao_khi_sai_pham_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>\u4f01\u4e1a\u8fdd\u53cd\u5173\u8054\u4ea4\u6613\u6cd5\u89c4\u4f1a\u53d7\u5230\u600e\u6837\u7684\u5904\u7f5a\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4231\" aria-describedby=\"caption-attachment-4231\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4231\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-bi-xu-phat-nhu-the-nao-khi-sai-pham-quy-dinh-ve-giao-dich-lien-ket.jpg\" alt=\"Doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o khi sai ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-bi-xu-phat-nhu-the-nao-khi-sai-pham-quy-dinh-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-bi-xu-phat-nhu-the-nao-khi-sai-pham-quy-dinh-ve-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-bi-xu-phat-nhu-the-nao-khi-sai-pham-quy-dinh-ve-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-bi-xu-phat-nhu-the-nao-khi-sai-pham-quy-dinh-ve-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-bi-xu-phat-nhu-the-nao-khi-sai-pham-quy-dinh-ve-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4231\" class=\"wp-caption-text\">\u4f01\u4e1a\u8fdd\u53cd\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u6cd5\u89c4\u4f1a\u53d7\u5230\u54ea\u4e9b\u5904\u7f5a\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6309\u7167\u89c4\u5b9a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u5bf9\u4e8e\u8fdd\u53cd\u7f16\u5236\u548c\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u65f6\u9650\u89c4\u5b9a\u7684\u5904\u7f5a\u5982\u4e0b\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6709\u4e0b\u5217\u884c\u4e3a\u8005\uff0c\u5c06\u88ab\u5904\u4ee5 800 \u4e07\u8d8a\u5357\u76fe\u81f3 1500 \u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d85\u8fc7\u89c4\u5b9a\u671f\u965061\u81f390\u5929\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uff08\u4e00\uff09\u8d85\u8fc7\u89c4\u5b9a\u671f\u9650\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u6750\u659991\u65e5\u4ee5\u4e0a\uff0c\u5c1a\u672a\u53d1\u751f\u5e94\u7eb3\u7a0e\u6b3e\u7684\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u7533\u62a5\u7eb3\u7a0e\uff0c\u65e0\u5e94\u7eb3\u7a0e\u989d\u7684\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u8d44\u6599\u672a\u6309\u7167\u4f01\u4e1a\u7a0e\u6536\u7ba1\u7406\u89c4\u5b9a\u89c4\u5b9a\u62a5\u9001\u9644\u4ef6\u7684\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u903e\u671f90\u5929\u4ee5\u4e0a\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6\u7684\u7eb3\u7a0e\u4eba\uff0c\u5982\u679c\u5b58\u5728\u5e94\u7f34\u7a0e\u6b3e\uff0c\u4e14\u7eb3\u7a0e\u4eba\u5728\u7a0e\u52a1\u673a\u5173\u5ba3\u5e03\u7a0e\u52a1\u5ba1\u8ba1\u6216\u68c0\u67e5\u51b3\u5b9a\u4e4b\u524d\uff0c\u6216\u5728\u7a0e\u52a1\u673a\u5173\u6309\u89c4\u5b9a\u7f16\u5236\u7eb3\u7a0e\u7533\u62a5\u6587\u4ef6\u903e\u671f\u63d0\u4ea4\u62a5\u544a\u4e4b\u524d\uff0c\u5df2\u5c06\u5168\u90e8\u7a0e\u6b3e\u548c\u6ede\u7eb3\u91d1\u7f34\u5165\u56fd\u5bb6\u9884\u7b97\uff0c\u5219\u5904\u4ee51500\u4e07\u81f32500\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u5982\u679c\u4f01\u4e1a\u672a\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\uff0c\u6216\u6545\u610f\u672a\u5728\u89c4\u5b9a\u671f\u9650\u5185\u5c65\u884c\u7533\u62a5\u4e49\u52a1\uff0c\u5c06\u53d7\u5230\u4e25\u5389\u5904\u7f5a\u3002\u6839\u636e\u7a0e\u6536\u7ba1\u7406\u6cd5\uff0c\u4f01\u4e1a\u53ef\u80fd\u56e0\u672a\u7533\u62a5\u6216\u7533\u62a5\u4e0d\u5b9e\u5bfc\u81f4\u5c11\u7f34\u7a0e\u6b3e\uff0c\u5e76\u6309\u5c11\u7f34\u7a0e\u6b3e\u7684\u767e\u5206\u6bd4\u5904\u4ee5\u7f5a\u6b3e\uff0c\u901a\u5e38\u4e3a\u5c11\u7f34\u7a0e\u6b3e\u768420%\u3002\u6b64\u5916\uff0c\u5982\u679c\u7a0e\u52a1\u673a\u5173\u8ba4\u5b9a\u5b58\u5728\u5077\u7a0e\u6f0f\u7a0e\u884c\u4e3a\uff0c\u7f5a\u6b3e\u91d1\u989d\u53ef\u80fd\u589e\u52a0\u81f3\u5077\u7a0e\u6f0f\u7a0e\u989d\u76841\uff5e3\u500d\uff0c\u5e76\u52a0\u6536\u50ac\u7f34\u8d39\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_5_diem_moi_dang_chu_y_cua_Nghi_dinh_2552026ND-CP_so_voi_quy_dinh_cu\"><\/span><strong>\u4e0e\u65e7\u6cd5\u89c4\u76f8\u6bd4\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u6709\u4ee5\u4e0b 5 \u4e2a\u503c\u5f97\u6ce8\u610f\u7684\u65b0\u8981\u70b9\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u4e0b\u8868\u603b\u7ed3\u4e86\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u89c4\u5b9a\u7684\u4e94\u9879\u6838\u5fc3\u53d8\u66f4\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 255 \u53f7\u6cd5\u4ee4\u65b0\u589e 5 \u70b9\u6982\u8981\u3002.<\/caption>\n<tbody>\n<tr>\n<td><b>\u4e0d\u3002<\/b><\/td>\n<td><b>\u5185\u5bb9\u5df2\u66f4\u6539<\/b><\/td>\n<td><b>\u65e7\u89c4\u7ae0<\/b><\/td>\n<td><b>\u7b2c255\/2026\u53f7\u6cd5\u4ee4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u901a\u8fc7\u501f\u8d37\u4ea4\u6613\u5efa\u7acb\u7684\u5173\u7cfb\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4ec5\u8bb0\u5f55\u4e0e\u4f01\u4e1a\u7ba1\u7406\u8005\u6216\u63a7\u5236\u8005\u6216\u5176\u4eb2\u5c5e\u4e4b\u95f4\u7684\u501f\u8d37\u5173\u7cfb\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8d37\u6b3e\u548c\u501f\u8d37\u4ea4\u6613\u8fbe\u5230 10% \u8d44\u672c\u51fa\u8d44\u989d\u7684\u95e8\u69db\uff0c\u4e5f\u6210\u4e3a\u5efa\u7acb li\u00ean k\u1ebft\uff08\u5173\u8054\uff09\u5173\u7cfb\u7684\u57fa\u7840\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u5229\u6da6\u7387\u8bbe\u5b9a\u7684\u6536\u5165\u95e8\u69db\uff0c\u4ee5\u6b64\u4f5c\u4e3a\u514d\u4e8e\u7533\u62a5\u7684\u4f9d\u636e\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f4e\u4e8e2000\u4ebf\uff0c\u6761\u4ef6\u662f\u201c\u6267\u884c\u7b80\u5355\u529f\u80fd\u201d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c06\u95e8\u69db\u63d0\u9ad8\u5230 5000 \u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\uff0c\u53d6\u6d88\u201c\u6267\u884c\u7b80\u5355\u529f\u80fd\u201d\u7684\u6761\u4ef6\u3002\u201d\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u622a\u6b62\u65e5\u671f\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5168\u7403\u5408\u5e76\u6536\u5165\u8fbe18\u4e07\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5168\u7403\u5408\u5e76\u6536\u5165\u4e3a 7.5 \u4ebf\u6b27\u5143\uff08\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u60ef\u4f8b\uff09\uff1b\u4ee5 XML \u683c\u5f0f\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u63d0\u4ea4\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6570\u636e\u5e93\u6bd4\u8f83\u4f18\u5148\u7ea7\u987a\u5e8f\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u672a\u6307\u5b9a\u4f18\u5148\u987a\u5e8f\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f18\u5148\u8003\u8651\u516c\u5f00\u6570\u636e\uff0c\u5176\u6b21\u662f\u5546\u4e1a\u6570\u636e\uff0c\u6700\u540e\u662f\u56fd\u5bb6\u6570\u636e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u81ea\u613f\u5408\u89c4\u652f\u6301\u673a\u5236\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd8\u6ca1\u6709<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5236\u5b9a\u81ea\u613f\u5408\u89c4\u652f\u6301\u8ba1\u5212\uff0c\u5e76\u6309\u884c\u4e1a\u3001\u5730\u533a\u6216\u7eb3\u7a0e\u4eba\u7fa4\u4f53\u516c\u5e03\u884c\u4e1a\u5229\u6da6\u7387\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u7ed3\u8bba\u548c\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\uff0c\u5728 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u57fa\u7840\u4e0a\uff0c\u5bf9\u4ee5\u4e0b\u4e09\u4e2a\u65b9\u9762\u8fdb\u884c\u4e86\u91cd\u8981\u7684\u8865\u5145\u548c\u6f84\u6e05\uff1a\u5982\u4f55\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\uff08\u7279\u522b\u662f\u501f\u8d37\u4ea4\u6613\uff09\u3001\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u8c41\u514d\u7684\u95e8\u69db\u4ee5\u53ca\u6839\u636e\u56fd\u9645\u6807\u51c6\u89c4\u5b9a\u7684\u8de8\u5883\u62a5\u544a\u4e49\u52a1\u3002.<\/p>\n<p style=\"text-align: justify;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u4ecd\u4e0d\u786e\u5b9a\u81ea\u8eab\u662f\u5426\u53d7\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u7ea6\u675f\uff0c\u9700\u8981\u5ba1\u6838\u5b9a\u4ef7\u6587\u4ef6\uff0c\u6216\u9700\u8981\u51c6\u786e\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u6263\u9664\u7684\u95e8\u69db\uff0cMAN \u2013 Master Accountant Network \u7684\u5173\u8054\u65b9\u4ea4\u6613\u4e13\u5bb6\u968f\u65f6\u51c6\u5907\u5728 2026 \u7eb3\u7a0e\u5e74\u5ea6\u4e4b\u524d\u4e3a\u60a8\u63d0\u4f9b\u652f\u6301\u3002\u72ec\u7acb\u5ba1\u6838\u59cb\u7ec8\u6bd4\u7a0e\u52a1\u8bc4\u4f30\u7ed3\u8bba\u66f4\u4e3a\u4fbf\u6377\u3002.<\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u514d\u8d39\u54a8\u8be2 <\/span><\/a><\/div>\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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_quy_dinh_ve_giao_dich_lien_ket\"><\/span><strong>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u5e38\u89c1\u95ee\u9898<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giao_dich_lien_ket_ap_dung_cho_nhung_doi_tuong_nao\"><\/span>\u54ea\u4e9b\u5b9e\u4f53\u53d7\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u7ea6\u675f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u672c\u89c4\u5b9a\u9002\u7528\u4e8e\u751f\u4ea7\u548c\u4ea4\u6613\u5546\u54c1\u548c\u670d\u52a1\u7684\u7ec4\u7ec7\uff0c\u8fd9\u4e9b\u7ec4\u7ec7\u4e0e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u6240\u5b9a\u4e49\u7684\u5173\u8054\u65b9\u3001\u7a0e\u52a1\u673a\u5173\u4ee5\u53ca\u76f8\u5173\u673a\u6784\u3001\u7ec4\u7ec7\u548c\u4e2a\u4eba\u8fdb\u884c\u4ea4\u6613\uff0c\u4f46\u4e0d\u9650\u4e8e\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_thuong_mai_co_tu_dong_lam_phat_sinh_quan_he_lien_ket_khong\"><\/span>\u4ece\u5546\u4e1a\u94f6\u884c\u8d37\u6b3e\u662f\u5426\u4f1a\u81ea\u52a8\u6784\u6210\u5173\u8054\u65b9\u5173\u7cfb\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u5e76\u975e\u81ea\u52a8\u6210\u7acb\u3002\u5982\u679c\u4fe1\u8d37\u673a\u6784\u4ec5\u63d0\u4f9b\u8d37\u6b3e\u6216\u62c5\u4fdd\uff0c\u800c\u4e0d\u53c2\u4e0e\u501f\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u5219\u4ec5\u51ed\u8be5\u7b14\u8d37\u6b3e\u672c\u8eab\u5e76\u4e0d\u6784\u6210\u5173\u8054\u5173\u7cfb\u3002\u4f01\u4e1a\u9700\u8981\u63d0\u4f9b\u76f8\u5173\u8bc1\u660e\u6587\u4ef6\uff1b\u5173\u8054\u5173\u7cfb\u4e0d\u80fd\u81ea\u52a8\u8ba4\u5b9a\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_bao_nhieu_thi_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><strong>\u8fbe\u5230\u591a\u5c11\u6536\u5165\u95e8\u69db\u540e\uff0c\u4e2a\u4eba\u65e0\u9700\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6587\u4ef6\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u8425\u4e1a\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u603b\u989d\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\uff1b\u6216\u8005\u8425\u4e1a\u6536\u5165\u4f4e\u4e8e 5000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u51c0\u5229\u6da6\u7387\u8fbe\u5230\u8be5\u884c\u4e1a\u7684\u6700\u4f4e\u6c34\u5e73\uff08\u5206\u9500 5%\uff0c\u5236\u9020\u4e1a 10%\uff0c\u52a0\u5de5\u4e1a 15%\uff09\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Duoc_mien_lap_ho_so_co_dong_nghia_voi_mien_nghia_vu_thue_khong\"><\/span>\u514d\u4e8e\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u662f\u5426\u610f\u5473\u7740\u514d\u9664\u7eb3\u7a0e\u4e49\u52a1\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u4e0d\u3002\u4f01\u4e1a\u4ecd\u987b\u5982\u5b9e\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5982\u679c\u53d1\u73b0\u5176\u4ef7\u683c\u548c\u5e94\u7a0e\u6536\u5165\u4e0e\u516c\u5e73\u4ea4\u6613\u539f\u5219\u4e0d\u7b26\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u5bf9\u5176\u8fdb\u884c\u91cd\u65b0\u8bc4\u4f30\uff0c\u65e0\u8bba\u5176\u662f\u5426\u4eab\u6709\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8c41\u514d\u6743\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_nop_Bao_cao_loi_nhuan_lien_quoc_gia_hien_nay_la_bao_nhieu\"><\/span>\u76ee\u524d\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u95e8\u69db\u662f\u591a\u5c11\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 19 \u6761\u89c4\u5b9a\uff0c\u5408\u5e76\u5168\u7403\u6536\u5165\u7684\u95e8\u69db\u4e3a\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6 7.5 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[&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5037,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2417","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2417","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=2417"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2417\/revisions"}],"predecessor-version":[{"id":5038,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2417\/revisions\/5038"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5037"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}