{"id":2539,"date":"2026-08-16T09:00:16","date_gmt":"2026-08-16T02:00:16","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2539"},"modified":"2026-08-17T08:20:36","modified_gmt":"2026-08-17T01:20:36","slug":"cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/7\/2026, <\/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;\"> ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, m\u1edf r\u1ed9ng t\u1eeb 10 l\u00ean 12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, trong \u0111\u00f3 b\u1ed5 sung h\u00ecnh th\u1ee9c giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u00e0o di\u1ec7n ki\u1ec3m so\u00e1t. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n v\u1eabn \u0111ang x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u0169, r\u1ea5t c\u00f3 th\u1ec3 \u0111ang b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 k\u00ea khai ho\u1eb7c \u0111\u00e1nh gi\u00e1 sai ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng to\u00e0n b\u1ed9 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t \u0111\u00fang, \u0111\u1ee7 v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Ben_lien_ket_duoc_hieu_nhu_the_nao_theo_Nghi_dinh_2552026ND-CP\" >B\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Quy_dinh_moi_dinh_nghia_lai_giao_dich_lien_ket_nhu_the_nao\" >Quy \u0111\u1ecbnh m\u1edbi \u0111\u1ecbnh ngh\u0129a l\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Cac_hinh_thuc_xac_dinh_ben_lien_ket_theo_Nghi_dinh_255\" >C\u00e1c h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_1_Quan_he_ve_so_huu_von\" >Nh\u00f3m 1: Quan h\u1ec7 v\u1ec1 s\u1edf h\u1eefu v\u1ed1n<\/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\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_2_Quan_he_ve_kiem_soat_quan_ly_vay_von_muon_cho_muon\" >Nh\u00f3m 2: Quan h\u1ec7 v\u1ec1 ki\u1ec3m so\u00e1t qu\u1ea3n l\u00fd, vay v\u1ed1n, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/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\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_3_Quan_he_phu_thuoc_ve_kinh_te_va_tai_san_vo_hinh\" >\u7b2c\u4e09\u7ec4\uff1a\u7ecf\u6d4e\u4f9d\u8d56\u6027\u548c\u65e0\u5f62\u8d44\u4ea7<\/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\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_4_Quan_he_ban_chat_va_truong_hop_loai_tru\" >Nh\u00f3m 4: Quan h\u1ec7 b\u1ea3n ch\u1ea5t v\u00e0 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb<\/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\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Hai_diem_sua_doi_bo_sung_quan_trong_nhat_ve_quan_he_lien_ket\" >Hai \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quan tr\u1ecdng nh\u1ea5t v\u1ec1 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Bo_sung_moi_quan_he_lien_ket_qua_viec_muon_cho_muon\" >B\u1ed5 sung m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Bo_sung_truong_hop_khong_ap_dung_quan_he_lien_ket_doi_voi_to_chuc_xu_ly_no_100_von_nha_nuoc\" >B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#04_nhom_giao_dich_chinh_cau_thanh_giao_dich_lien_ket_theo_Nghi_dinh_255\" >04 nh\u00f3m giao d\u1ecbch ch\u00ednh c\u1ea5u th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Luu_y_quan_trong_trong_cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\" >L\u01b0u \u00fd quan tr\u1ecdng trong c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nghia_vu_ke_khai_Phu_luc_theo_Nghi_dinh_2552026ND-CP\" >Ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Trach_nhiem_lap_Ho_so_xac_dinh_gia_va_nguong_mien_tru_moi\" >Tr\u00e1ch nhi\u1ec7m l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Hau_qua_phap_ly_khi_xac_dinh_sai_hoac_khong_ke_khai\" >H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd khi x\u00e1c \u0111\u1ecbnh sai ho\u1eb7c kh\u00f4ng k\u00ea khai<\/a><\/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\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/cach-xac-dinh-doanh-nghiep-co-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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\" >\u5173\u4e8e\u5982\u4f55\u8bc6\u522b\u5173\u8054\u65b9\u4ea4\u6613\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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_co_hieu_luc_va_ap_dung_tu_khi_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 \u00e1p d\u1ee5ng t\u1eeb khi n\u00e0o?<\/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\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Giao_dich_muon_cho_muon_von_voi_nguoi_than_cua_nguoi_dieu_hanh_doanh_nghiep_co_bi_coi_la_giao_dich_lien_ket_khong\" >Giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1ed1n v\u1edbi ng\u01b0\u1eddi th\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p c\u00f3 b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Khoan_chi_ho_tien_ve_may_bay_cho_chuyen_gia_tap_doan_co_phai_ke_khai_la_chi_phi_dich_vu_khong\" >Kho\u1ea3n chi h\u1ed9 ti\u1ec1n v\u00e9 m\u00e1y bay cho chuy\u00ean gia t\u1eadp \u0111o\u00e0n c\u00f3 ph\u1ea3i k\u00ea khai l\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Doanh_nghiep_co_doanh_thu_duoi_500_ty_dong_co_duong_nhien_duoc_mien_moi_nghia_vu_lien_quan_den_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n m\u1ecdi ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ben_lien_ket_duoc_hieu_nhu_the_nao_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>B\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 17 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt l\u1eadp ph\u00e1p so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Kh\u00e1i ni\u1ec7m b\u00ean li\u00ean k\u1ebft nay \u0111\u01b0\u1ee3c lu\u1eadt h\u00f3a tr\u1ef1c ti\u1ebfp trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00f2n Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u1ee5 th\u1ec3 h\u00f3a th\u00e0nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p\/h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_dinh_nghia_lai_giao_dich_lien_ket_nhu_the_nao\"><\/span><b>Quy \u0111\u1ecbnh m\u1edbi \u0111\u1ecbnh ngh\u0129a l\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0a ra \u0111\u1ecbnh ngh\u0129a \u0111\u1ea7y \u0111\u1ee7, m\u1edf r\u1ed9ng h\u01a1n so v\u1edbi tr\u01b0\u1edbc:\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau qu\u1ea3n l\u00fd kh\u00f4ng thay \u0111\u1ed5i so v\u1edbi tr\u01b0\u1edbc: C\u01a1 quan l\u00fd giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00e1c giao d\u1ecbch n\u00e0y tu\u00e2n th\u1ee7 Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_xac_dinh_ben_lien_ket_theo_Nghi_dinh_255\"><\/span><b>C\u00e1c h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4939\" aria-describedby=\"caption-attachment-4939\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4939\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-nhan-dien-thong-qua-cac-ben-lien-ket.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u1eadn di\u1ec7n th\u00f4ng qua c\u00e1c b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-nhan-dien-thong-qua-cac-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-nhan-dien-thong-qua-cac-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-nhan-dien-thong-qua-cac-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-nhan-dien-thong-qua-cac-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-nhan-dien-thong-qua-cac-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4939\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u1eadn di\u1ec7n th\u00f4ng qua c\u00e1c b\u00ean li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh 10 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, th\u00ec \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP m\u1edf r\u1ed9ng th\u00e0nh 12 h\u00ecnh th\u1ee9c, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026. \u0110\u1ec3 d\u1ec5 theo d\u00f5i, c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y theo 4 nh\u00f3m quan h\u1ec7 c\u1ed1t l\u00f5i nh\u01b0 sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Quan_he_ve_so_huu_von\"><\/span><b>Nh\u00f3m 1: Quan h\u1ec7 v\u1ec1 s\u1edf h\u1eefu v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Y\u1ebfu t\u1ed1 s\u1edf h\u1eefu v\u1ed1n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ea7u ti\u00ean v\u00e0 ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft. Theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quan h\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n qua t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp ho\u1eb7c vai tr\u00f2 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/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>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u63cf\u8ff0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp\/gi\u00e1n ti\u1ebfp\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u6240\u6709\u8005\u81f3\u5c11 25% \u7684\u80a1\u6743\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu qua b\u00ean th\u1ee9 ba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u5bb6\u4f01\u4e1a\u81f3\u5c11\u6709 25% \u7684\u6240\u6709\u8005\u6743\u76ca\u7531\u7b2c\u4e09\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t ki\u00eam s\u1edf h\u1eefu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m quan h\u1ec7 d\u1ec5 r\u00e0 so\u00e1t nh\u1ea5t v\u00ec c\u0103n c\u1ee9 tr\u00ean t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngay tr\u00ean h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 s\u1ed5 c\u1ed5 \u0111\u00f4ng. Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 c\u01a1 c\u1ea5u s\u1edf h\u1eefu, k\u1ec3 c\u1ea3 s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp qua b\u00ean th\u1ee9 ba.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Quan_he_ve_kiem_soat_quan_ly_vay_von_muon_cho_muon\"><\/span><b>Nh\u00f3m 2: Quan h\u1ec7 v\u1ec1 ki\u1ec3m so\u00e1t qu\u1ea3n l\u00fd, vay v\u1ed1n, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh s\u1edf h\u1eefu v\u1ed1n, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f2n x\u00e1c \u0111\u1ecbnh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">\u5173\u8054\u5173\u7cfb<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> th\u00f4ng qua kh\u1ea3 n\u0103ng chi ph\u1ed1i nh\u00e2n s\u1ef1 \u0111i\u1ec1u h\u00e0nh v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c t\u00e0i ch\u00ednh. \u0110\u00e2y c\u0169ng l\u00e0 nh\u00f3m c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c b\u1ed5 sung giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/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>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u63cf\u8ff0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3o l\u00e3nh\/cho vay<\/span><\/td>\n<td style=\"text-align: center;\"><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 (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m 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 gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u h\u00e0nh nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t b\u1edfi c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c, chi\u1ebfm tr\u00ean 50% th\u00e0nh vi\u00ean Ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c n\u1eafm gi\u1eef c\u00e1c v\u1ecb tr\u00ed qu\u1ea3n l\u00fd tr\u1ecdng y\u1ebfu c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cao nh\u1ea5t.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u01b0\u1ee3ng v\u1ed1n, vay\/cho vay, m\u01b0\u1ee3n\/cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu; ho\u1eb7c vay, cho vay, <\/span><b>m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/b><span style=\"font-weight: 400;\"> \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh, huy\u1ebft th\u1ed1ng v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, nh\u00f3m quan h\u1ec7 n\u00e0y kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c &#8220;ai s\u1edf h\u1eefu bao nhi\u00eau v\u1ed1n&#8221; m\u00e0 m\u1edf r\u1ed9ng sang &#8220;ai c\u00f3 quy\u1ec1n chi ph\u1ed1i quy\u1ebft \u0111\u1ecbnh&#8221;. \u0110\u1eb7c bi\u1ec7t, quy \u0111\u1ecbnh m\u1edbi v\u1ec1 m\u01b0\u1ee3n, cho m\u01b0\u1ee3n bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t c\u1ea3 c\u00e1c giao d\u1ecbch phi ch\u00ednh th\u1ee9c v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, v\u1ed1n tr\u01b0\u1edbc \u0111\u00e2y d\u1ec5 b\u1ecb b\u1ecf qua v\u00ec kh\u00f4ng mang h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng vay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Quan_he_phu_thuoc_ve_kinh_te_va_tai_san_vo_hinh\"><\/span><b>\u7b2c\u4e09\u7ec4\uff1a\u7ecf\u6d4e\u4f9d\u8d56\u6027\u548c\u65e0\u5f62\u8d44\u4ea7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i quan h\u1ec7 s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c ghi nh\u1eadn quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh t\u1eeb m\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c kinh t\u1ebf gi\u1eefa hai doanh nghi\u1ec7p, d\u00f9 kh\u00f4ng c\u00f3 t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p n\u00e0o gi\u1eefa hai b\u00ean. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh:<\/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>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u63cf\u8ff0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bf9\u539f\u6750\u6599\u6216\u4ea7\u91cf\u7684\u4f9d\u8d56<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p cung c\u1ea5p tr\u00ean 50% nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o ho\u1eb7c ti\u00eau th\u1ee5 tr\u00ean 50% s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra cho doanh nghi\u1ec7p kh\u00e1c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eed nghi\u1ec7p cung c\u1ea5p tr\u00ean 50% nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o ho\u1eb7c ti\u00eau th\u1ee5 tr\u00ean 50% s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra cho doanh nghi\u1ec7p kh\u00e1c.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (th\u01b0\u01a1ng hi\u1ec7u, c\u00f4ng ngh\u1ec7, b\u00ed quy\u1ebft\u2026) v\u00e0 c\u00f3 b\u00ean th\u1ee9 ba li\u00ean k\u1ebft ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh vi\u1ec7c s\u1eed d\u1ee5ng.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 thu\u1ed9c chi ph\u00ed d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1eadn tr\u00ean 50% chi ph\u00ed d\u1ecbch v\u1ee5 (IT, k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd\u2026) t\u1eeb b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m quan h\u1ec7 n\u00e0y th\u01b0\u1eddng b\u1ecb doanh nghi\u1ec7p b\u1ecf s\u00f3t nh\u1ea5t, v\u00ec kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u s\u1edf h\u1eefu v\u1ed1n hay nh\u00e2n s\u1ef1 chung. Tuy nhi\u00ean, khi m\u1ed9t doanh nghi\u1ec7p ph\u1ee5 thu\u1ed9c tr\u00ean 50% v\u00e0o ngu\u1ed3n cung, \u0111\u1ea7u ra, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c chi ph\u00ed d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t \u0111\u1ed1i t\u00e1c, c\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 y\u00eau c\u1ea7u k\u00ea khai \u0111\u1ea7y \u0111\u1ee7.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_4_Quan_he_ban_chat_va_truong_hop_loai_tru\"><\/span><b>Nh\u00f3m 4: Quan h\u1ec7 b\u1ea3n ch\u1ea5t v\u00e0 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecbnh l\u01b0\u1ee3ng n\u00eau tr\u00ean, Ngh\u1ecb \u0111\u1ecbnh v\u1eabn gi\u1eef \u0111i\u1ec1u kho\u1ea3n m\u1edf cho ph\u00e9p c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng th\u1ef1c t\u1ebf \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch, nh\u1eb1m ch\u1ed1ng chuy\u1ec3n gi\u00e1 hi\u1ec7u qu\u1ea3, k\u1ec3 c\u1ea3 khi t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p kh\u00f4ng \u0111\u1ea1t ng\u01b0\u1ee1ng 25% nh\u01b0ng c\u00f3 th\u1ecfa thu\u1eadn mang t\u00ednh chi ph\u1ed1i th\u1ef1c ch\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung m\u1ed9t tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb m\u1edbi (kh\u00f4ng \u00e1p d\u1ee5ng quan h\u1ec7 li\u00ean k\u1ebft) \u0111\u1ed1i v\u1edbi ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_diem_sua_doi_bo_sung_quan_trong_nhat_ve_quan_he_lien_ket\"><\/span><b>Hai \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quan tr\u1ecdng nh\u1ea5t v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_moi_quan_he_lien_ket_qua_viec_muon_cho_muon\"><\/span><b>B\u1ed5 sung m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, t\u1ea1i \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, quy \u0111\u1ecbnh ch\u1ec9 ghi nh\u1eadn quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh qua giao d\u1ecbch vay, cho vay, ch\u01b0a bao qu\u00e1t tr\u01b0\u1eddng h\u1ee3p m\u01b0\u1ee3n, cho m\u01b0\u1ee3n. \u0110i\u1ec1u n\u00e0y t\u1ea1o k\u1ebd h\u1edf \u0111\u1ec3 m\u1ed9t s\u1ed1 doanh nghi\u1ec7p &#8220;l\u00e1ch&#8221; quan h\u1ec7 li\u00ean k\u1ebft b\u1eb1ng c\u00e1ch chuy\u1ec3n h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a giao d\u1ecbch vay t\u00e0i ch\u00ednh th\u00e0nh h\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n t\u00e0i s\u1ea3n, m\u01b0\u1ee3n v\u1ed1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u1ed9i dung n\u00e0y nh\u01b0 sau (gi\u1eef nguy\u00ean v\u0103n quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt):<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u00f4ng qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n. Vi\u1ec7c b\u1ed5 sung n\u00e0y nh\u1eb1m kh\u1eafc ph\u1ee5c v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong th\u1ef1c ti\u1ec5n, b\u1ea3o \u0111\u1ea3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf, ng\u0103n ng\u1eeba vi\u1ec7c l\u1ee3i d\u1ee5ng c\u00e1ch di\u1ec5n \u0111\u1ea1t h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 chuy\u1ec3n d\u1ecbch b\u1ea3n ch\u1ea5t giao d\u1ecbch vay t\u00e0i ch\u00ednh th\u00e0nh h\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n, cho m\u01b0\u1ee3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_truong_hop_khong_ap_dung_quan_he_lien_ket_doi_voi_to_chuc_xu_ly_no_100_von_nha_nuoc\"><\/span><b>B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c 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;\">\u0110i\u1ec3m d.3 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb (gi\u1eef nguy\u00ean v\u0103n quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt):\u00a0<\/span><\/p>\n<blockquote><p><i><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><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, quy \u0111\u1ecbnh n\u00e0y ch\u01b0a t\u1ed3n t\u1ea1i. Vi\u1ec7c b\u1ed5 sung nh\u1eb1m b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n, \u0111\u1ed3ng th\u1eddi tu\u00e2n theo \u0111\u00fang nguy\u00ean t\u1eafc, b\u1ea3n ch\u1ea5t v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, tr\u00e1nh vi\u1ec7c c\u00e1c quan h\u1ec7 ch\u1ee7 n\u1ee3\/b\u00ean b\u1ea3o l\u00e3nh mang t\u00ednh h\u00e0nh ch\u00ednh, kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 chi ph\u1ed1i th\u1ef1c ch\u1ea5t, b\u1ecb x\u00e1c \u0111\u1ecbnh nh\u1ea7m th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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=\"04_nhom_giao_dich_chinh_cau_thanh_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>04 nh\u00f3m giao d\u1ecbch ch\u00ednh c\u1ea5u th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4938\" aria-describedby=\"caption-attachment-4938\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4938\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thong-qua-nhom-giao-dich-chinh-voi-ben-lien-ket.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00f4ng qua nh\u00f3m giao d\u1ecbch ch\u00ednh v\u1edbi b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thong-qua-nhom-giao-dich-chinh-voi-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thong-qua-nhom-giao-dich-chinh-voi-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thong-qua-nhom-giao-dich-chinh-voi-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thong-qua-nhom-giao-dich-chinh-voi-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thong-qua-nhom-giao-dich-chinh-voi-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4938\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00f4ng qua nh\u00f3m giao d\u1ecbch ch\u00ednh v\u1edbi b\u00ean li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">04 nh\u00f3m giao d\u1ecbch ch\u00ednh c\u1ea5u th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_trong_cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>L\u01b0u \u00fd quan tr\u1ecdng trong c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 giao d\u1ecbch mua b\u00e1n, vay m\u01b0\u1ee3n, chuy\u1ec3n nh\u01b0\u1ee3ng hay d\u00f9ng chung ngu\u1ed3n l\u1ef1c n\u00e0o v\u1edbi b\u00ean \u0111\u00f3, th\u00ec doanh nghi\u1ec7p ch\u01b0a c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ch\u01b0a ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n m\u1ed9t giao d\u1ecbch mua b\u00e1n, cho vay, m\u01b0\u1ee3n t\u00e0i s\u1ea3n\u2026 nh\u01b0ng \u0111\u1ed1i t\u00e1c giao d\u1ecbch kh\u00f4ng thu\u1ed9c b\u1ea5t k\u1ef3 tr\u01b0\u1eddng h\u1ee3p n\u00e0o trong 12 h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, th\u00ec \u0111\u00e2y ch\u1ec9 l\u00e0 giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, kh\u00f4ng ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, m\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n hai \u0111i\u1ec1u ki\u1ec7n:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo m\u1ed9t trong 12 h\u00ecnh th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n \u00edt nh\u1ea5t m\u1ed9t trong 04 nh\u00f3m giao d\u1ecbch ch\u00ednh c\u1ea5u th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi ch\u00ednh b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u00f3.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_Phu_luc_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4937\" aria-describedby=\"caption-attachment-4937\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4937\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/ach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-nghia-vu-ke-khai.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/ach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-nghia-vu-ke-khai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/ach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-nghia-vu-ke-khai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/ach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-nghia-vu-ke-khai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/ach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-nghia-vu-ke-khai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/ach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-nghia-vu-ke-khai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4937\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1c Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh, n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng, c\u00e1c giao d\u1ecbch ph\u1ea3i k\u00ea khai chi ti\u1ebft tr\u00ean Ph\u1ee5 l\u1ee5c I th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n theo 06 nh\u00f3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mua ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">: K\u00ea khai gi\u00e1 tr\u1ecb mua v\u00e0o ho\u1eb7c b\u00e1n ra trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mua ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">: K\u00ea khai gi\u00e1 tr\u1ecb mua v\u00e0o ho\u1eb7c b\u00e1n ra trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1eed d\u1ee5ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">: D\u1ecbch v\u1ee5 nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n; d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb; d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd kinh doanh, t\u01b0 v\u1ea5n v\u00e0 \u0111\u00e0o t\u1ea1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n b\u1ea3n quy\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng t\u1ef1.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u00e3i vay.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cung c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 kh\u00e1c<\/b><span style=\"font-weight: 400;\">: Nh\u00f3m c\u00e1c giao d\u1ecbch kh\u00f4ng thu\u1ed9c c\u00e1c lo\u1ea1i tr\u00ean, v\u00ed d\u1ee5: thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb x\u00f3a n\u1ee3, ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> Ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c I l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c, ho\u00e0n to\u00e0n kh\u00e1c v\u1edbi ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_lap_Ho_so_xac_dinh_gia_va_nguong_mien_tru_moi\"><\/span><b>Tr\u00e1ch nhi\u1ec7m l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i k\u00ea khai Ph\u1ee5 l\u1ee5c, doanh nghi\u1ec7p c\u00f3 GDLK c\u00f2n c\u00f3 tr\u00e1ch nhi\u1ec7m chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 Qu\u1ed1c gia (Local File):<\/b><span style=\"font-weight: 400;\"> Chi ti\u1ebft v\u1ec1 doanh nghi\u1ec7p, giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 ph\u00e1t sinh, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng v\u00e0 so s\u00e1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 To\u00e0n c\u1ea7u (Master File):<\/b><span style=\"font-weight: 400;\"> Th\u00f4ng tin t\u1ed5ng quan v\u1ec1 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR):<\/b><span style=\"font-weight: 400;\"> D\u00e0nh cho t\u1eadp \u0111o\u00e0n l\u1edbn theo ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u1ebfu t\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng (c\u00f9ng m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n kh\u00e1c v\u1ec1 APA ho\u1eb7c r\u1ee7i ro chuy\u1ec3n gi\u00e1 th\u1ea5p).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1ee1ng doanh thu \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u00ean m\u1ee9c d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi b\u1ecf \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd, m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 ph\u1ea1m vi doanh nghi\u1ec7p (\u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p v\u1eeba v\u00e0 l\u1edbn c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ee9c t\u1ea1p) \u0111\u01b0\u1ee3c gi\u1ea3m g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 v\u1ec1 h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u4f01\u4e1a\u65e0\u9700\u7f16\u5236\u6982\u51b5\u8868\uff0c\u4ecd\u987b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0o Ph\u1ee5 l\u1ee5c k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (gi\u00e1 giao d\u1ecbch ph\u1ea3i n\u1eb1m trong kho\u1ea3ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_khi_xac_dinh_sai_hoac_khong_ke_khai\"><\/span><b>H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd khi x\u00e1c \u0111\u1ecbnh sai ho\u1eb7c kh\u00f4ng k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 thi\u1ebfu s\u00f3t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, m\u00e0 c\u00f2n k\u00e9o theo h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf: C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, \u0111\u1ed3ng th\u1eddi truy thu ph\u1ea7n thu\u1ebf ch\u00eanh l\u1ec7ch k\u00e8m l\u00e3i ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh: theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t do khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ph\u1ea1t do kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, v\u00e0 ph\u1ea1t do kh\u00f4ng l\u1eadp ho\u1eb7c kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn uy t\u00edn v\u00e0 qu\u1ea3n tr\u1ecb: \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng g\u1ecdi v\u1ed1n, M&amp;A ho\u1eb7c h\u1ee3p t\u00e1c v\u1edbi \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf khi doanh nghi\u1ec7p c\u00f3 l\u1ecbch s\u1eed b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, x\u1eed ph\u1ea1t li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 t\u00e1i c\u1ea5u tr\u00fac to\u00e0n di\u1ec7n c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, m\u1edf r\u1ed9ng t\u1eeb 10 l\u00ean 12 h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft, b\u1ed5 sung giao d\u1ecbch m\u01b0\u1ee3n\/cho m\u01b0\u1ee3n, lu\u1eadt h\u00f3a th\u00eam th\u1ecfa thu\u1eadn d\u00f9ng chung ngu\u1ed3n l\u1ef1c, \u0111\u1ed3ng th\u1eddi n\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00ean 500 t\u1ef7 \u0111\u1ed3ng. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y v\u1eeba m\u1edf ra c\u01a1 h\u1ed9i gi\u1ea3m g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 cho m\u1ed9t s\u1ed1 doanh nghi\u1ec7p, v\u1eeba si\u1ebft ch\u1eb7t h\u01a1n \u1edf c\u00e1c giao d\u1ecbch tr\u01b0\u1edbc \u0111\u00e2y d\u1ec5 b\u1ecb b\u1ecf s\u00f3t, \u0111\u1eb7c bi\u1ec7t l\u00e0 giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u quan tr\u1ecdng c\u1ea7n ghi nh\u1edb: doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai khi \u0111\u1ed3ng th\u1eddi c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ed9c m\u1ed9t trong b\u1ed1n nh\u00f3m giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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;\"> chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft, x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><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>\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;\"> 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>\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 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_cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u5982\u4f55\u8bc6\u522b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_co_hieu_luc_va_ap_dung_tu_khi_nao\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 \u00e1p d\u1ee5ng t\u1eeb khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_muon_cho_muon_von_voi_nguoi_than_cua_nguoi_dieu_hanh_doanh_nghiep_co_bi_coi_la_giao_dich_lien_ket_khong\"><\/span><b>Giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1ed1n v\u1edbi ng\u01b0\u1eddi th\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p c\u00f3 b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu gi\u00e1 tr\u1ecb giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u0111\u1ea1t \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf, v\u00e0 b\u00ean c\u00f2n l\u1ea1i l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_chi_ho_tien_ve_may_bay_cho_chuyen_gia_tap_doan_co_phai_ke_khai_la_chi_phi_dich_vu_khong\"><\/span><b>Kho\u1ea3n chi h\u1ed9 ti\u1ec1n v\u00e9 m\u00e1y bay cho chuy\u00ean gia t\u1eadp \u0111o\u00e0n c\u00f3 ph\u1ea3i k\u00ea khai l\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110\u00e2y thu\u1ed9c nh\u00f3m giao d\u1ecbch chi h\u1ed9, \u0111\u01b0\u1ee3c k\u00ea khai ri\u00eang theo b\u1ea3n ch\u1ea5t thu chi h\u1ed9, kh\u00f4ng ghi nh\u1eadn nh\u01b0 m\u1ed9t kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng tr\u00ean Ph\u1ee5 l\u1ee5c I, mi\u1ec5n l\u00e0 doanh nghi\u1ec7p ch\u1ec9 ho\u00e0n tr\u1ea3 \u0111\u00fang s\u1ed1 ti\u1ec1n \u0111\u00e3 chi h\u1ed9 m\u00e0 kh\u00f4ng c\u1ed9ng th\u00eam ph\u1ea7n l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_doanh_thu_duoi_500_ty_dong_co_duong_nhien_duoc_mien_moi_nghia_vu_lien_quan_den_giao_dich_lien_ket_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n m\u1ecdi ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, v\u00e0 v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, m\u1edf r\u1ed9ng t\u1eeb 10 l\u00ean 12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, trong \u0111\u00f3 b\u1ed5 sung h\u00ecnh th\u1ee9c giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u00e0o di\u1ec7n ki\u1ec3m so\u00e1t. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n v\u1eabn \u0111ang x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft theo [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4936,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,51],"tags":[],"class_list":["post-2539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2539","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=2539"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2539\/revisions"}],"predecessor-version":[{"id":4940,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2539\/revisions\/4940"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4936"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}