{"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":"\u5982\u4f55\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c, <\/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\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u65b0\u89c4\u6b63\u5f0f\u53d6\u4ee3\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5c06\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7533\u62a5\u8868\u683c\u6570\u91cf\u4ece10\u79cd\u589e\u52a0\u523012\u79cd\uff0c\u5e76\u5c06\u501f\u8d37\u4ea4\u6613\u7eb3\u5165\u53d7\u63a7\u4ea4\u6613\u8303\u56f4\u3002\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u4ecd\u5728\u6cbf\u7528\u65e7\u89c4\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5219\u53ef\u80fd\u5b58\u5728\u6f0f\u62a5\u6216\u8bef\u5224\u8c41\u514d\u7533\u62a5\u95e8\u69db\u7684\u60c5\u51b5\u3002\u672c\u6587\u5c06\u7cfb\u7edf\u9610\u8ff0\u5982\u4f55\u6839\u636e\u6700\u65b0\u89c4\u5b9a\u5224\u65ad\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6b63\u786e\u5ba1\u6838\u5e76\u907f\u514d\u88ab\u591a\u5f81\u7a0e\u6b3e\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\" 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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\" >\u7b2c\u4e8c\u7ec4\uff1a\u4e0e\u7ba1\u7406\u63a7\u5236\u3001\u501f\u8d37\u548c\u501f\u6b3e\u76f8\u5173\u7684\u5173\u7cfb\u3002<\/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\" >\u7b2c\u56db\u7ec4\uff1a\u91cd\u8981\u5173\u7cfb\u548c\u6392\u9664\u6848\u4f8b<\/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\" >\u6700\u91cd\u8981\u7684\u4e24\u9879\u4fee\u6539\u548c\u8865\u5145\u90fd\u4e0e\u5173\u8054\u5173\u7cfb\u6709\u5173\u3002<\/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\" >\u901a\u8fc7\u501f\u8d37\u52a0\u5f3a\u5173\u7cfb\u3002<\/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\" >\u65b0\u589e\u4e00\u4e2a\u6848\u4f8b\uff0c\u5176\u4e2d\u96b6\u5c5e\u5173\u7cfb\u8981\u6c42\u4e0d\u9002\u7528\u4e8e\u56fd\u6709\u503a\u52a1\u89e3\u51b3\u7ec4\u7ec7\uff08100%\uff09\u3002<\/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\" >\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u4e3b\u8981\u5206\u4e3a\u56db\u7c7b\u3002<\/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\" >\u8bc6\u522b\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u65f6\u9700\u8981\u8003\u8651\u7684\u91cd\u8981\u56e0\u7d20\u3002<\/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\" >\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7533\u62a5\u9644\u5f55\u7684\u4e49\u52a1<\/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\" >\u8d1f\u8d23\u7f16\u5236\u65b0\u7684\u4ef7\u683c\u786e\u5b9a\u548c\u8c41\u514d\u95e8\u69db\u6587\u4ef6\u3002<\/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\" >\u8eab\u4efd\u8bef\u8ba4\u6216\u672a\u7533\u62a5\u7684\u6cd5\u5f8b\u540e\u679c\u3002<\/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\" >\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4f55\u65f6\u751f\u6548\u5e76\u9002\u7528\uff1f<\/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\" >\u4e0e\u4f01\u4e1a\u9ad8\u7ba1\u4eb2\u5c5e\u8fdb\u884c\u7684\u8d37\u6b3e\u548c\u501f\u8d37\u4ea4\u6613\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f\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\" >\u652f\u4ed8\u4f01\u4e1a\u4e13\u5bb6\u673a\u7968\u7684\u8d39\u7528\u662f\u5426\u5e94\u8ba1\u5165\u670d\u52a1\u8d39\u7528\uff1f<\/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\" >\u8425\u4e1a\u989d\u4f4e\u4e8e 5000 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u662f\u5426\u81ea\u52a8\u514d\u9664\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u6240\u6709\u4e49\u52a1\uff1f<\/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>\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u662f\u5982\u4f55\u5b9a\u4e49\u7684\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\uff0c\u5173\u8054\u65b9\u5e94\u9075\u5b882025\u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7b2c4\u6761\u7b2c17\u6b3e\u7684\u89c4\u5b9a\u3002\u8fd9\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5728\u7acb\u6cd5\u63aa\u8f9e\u4e0a\u5b58\u5728\u6280\u672f\u6027\u5dee\u5f02\u3002\u5173\u8054\u65b9\u7684\u6982\u5ff5\u73b0\u5df2\u76f4\u63a5\u7f16\u5165\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\uff0c\u800c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u5219\u5728\u7279\u5b9a\u60c5\u5f62\/\u8ba4\u5b9a\u65b9\u5f0f\u4e2d\u4e88\u4ee5\u89c4\u5b9a\u3002.<\/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>\u65b0\u89c4\u5982\u4f55\u91cd\u65b0\u5b9a\u4e49\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u63d0\u4f9b\u4e86\u6bd4\u4ee5\u524d\u66f4\u5b8c\u6574\u3001\u66f4\u5e7f\u6cdb\u7684\u5b9a\u4e49\uff1a\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u5305\u62ec\u8d27\u7269\u7684\u4e70\u5356\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u51fa\u79df\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u548c\u8ba9\u4e0e\uff1b\u63d0\u4f9b\u670d\u52a1\uff1b\u501f\u8d37\u3001\u91d1\u878d\u670d\u52a1\u3001\u91d1\u878d\u62c5\u4fdd\u548c\u5176\u4ed6\u91d1\u878d\u5de5\u5177\uff1b\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u4e70\u5356\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u51fa\u79df\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u548c\u8ba9\u4e0e\uff1b\u4ee5\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5171\u540c\u4f7f\u7528\u8d44\u4ea7\u3001\u8d44\u672c\u548c\u52b3\u52a8\u529b\u7b49\u8d44\u6e90\u4ee5\u53ca\u5206\u644a\u6210\u672c\u7684\u534f\u8bae\uff0c\u4f46\u4e0d\u5305\u62ec\u53d7\u56fd\u5bb6\u5b9a\u4ef7\u6cd5\u89c4\u5b9a\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ef7\u683c\u7ba1\u5236\u7684\u5546\u4e1a\u4ea4\u6613\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76d1\u7ba1\u76ee\u6807\u4fdd\u6301\u4e0d\u53d8\uff1a\u8be5\u673a\u6784\u76d1\u7763\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4ee5\u786e\u4fdd\u5176\u7b26\u5408\u6cbb\u7406\u539f\u5219\uff0c\u5e76\u4e14\u4ea4\u6613\u4ef7\u503c\u4e0e\u5728\u7c7b\u4f3c\u5e02\u573a\u6761\u4ef6\u4e0b\u975e\u5173\u8054\u65b9\u4e4b\u95f4\u8fdb\u884c\u7684\u4ea4\u6613\u4ef7\u503c\u76f8\u5f53\u3002.<\/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>\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u8bc6\u522b\u5173\u8054\u65b9\u7684\u65b9\u6cd5<\/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\">\u5982\u4f55\u8bc6\u522b\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff1a\u8fd9\u53ef\u4ee5\u901a\u8fc7\u5173\u8054\u65b9\u6765\u5b9e\u73b0\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e8610\u79cd\u7279\u5b9a\u60c5\u5f62\u4ee5\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u800c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u5c06\u6b64\u7c7b\u60c5\u5f62\u6269\u5c55\u81f312\u79cd\uff0c\u5e76\u4e8e2026\u5e747\u67081\u65e5\u8d77\u6b63\u5f0f\u751f\u6548\u3002\u4e3a\u4fbf\u4e8e\u7406\u89e3\uff0c\u8fd9\u4e9b\u60c5\u5f62\u53ef\u5f52\u7eb3\u4e3a\u4ee5\u4e0b\u56db\u4e2a\u6838\u5fc3\u5173\u8054\u5173\u7cfb\u7c7b\u522b\uff1a<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Quan_he_ve_so_huu_von\"><\/span><b>\u7b2c\u4e00\u7ec4\uff1a\u8d44\u672c\u6240\u6709\u6743\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d44\u672c\u6240\u6709\u6743\u662f\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u9996\u8981\u4e14\u6700\u5e38\u89c1\u7684\u4f9d\u636e\u3002\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\uff0c\u8fd9\u79cd\u5173\u7cfb\u53ef\u901a\u8fc7\u76f4\u63a5\u6216\u95f4\u63a5\u51fa\u8d44\u6bd4\u4f8b\u6216\u6700\u5927\u80a1\u4e1c\u7684\u5730\u4f4d\u6765\u786e\u5b9a\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u5177\u4f53\u6848\u4f8b\uff1a<\/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;\">\u76f4\u63a5\/\u95f4\u63a5\u6240\u6709\u6743\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;\">\u7b2c\u4e09\u65b9\u6240\u6709\u6743<\/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;\">\u6700\u5927\u80a1\u4e1c\u548c\u6240\u6709\u8005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u662f\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u6700\u5927\u80a1\u4e1c\uff0c\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u8be5\u4f01\u4e1a\u81f3\u5c11 10% \u80a1\u80a1\u4efd\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u5bb9\u6613\u5ba1\u67e5\u7684\u80a1\u6743\u7ed3\u6784\u7c7b\u578b\uff0c\u56e0\u4e3a\u6839\u636e\u51fa\u8d44\u6bd4\u4f8b\uff0c\u53ef\u4ee5\u76f4\u63a5\u4ece\u6cd5\u5f8b\u6587\u4ef6\u548c\u80a1\u4e1c\u540d\u518c\u4e2d\u786e\u5b9a\u3002\u4f01\u4e1a\u5e94\u5b9a\u671f\u5ba1\u67e5\u5176\u80a1\u6743\u7ed3\u6784\uff0c\u5305\u62ec\u901a\u8fc7\u7b2c\u4e09\u65b9\u6301\u6709\u7684\u95f4\u63a5\u80a1\u6743\u3002.<\/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>\u7b2c\u4e8c\u7ec4\uff1a\u4e0e\u7ba1\u7406\u63a7\u5236\u3001\u501f\u8d37\u548c\u501f\u6b3e\u76f8\u5173\u7684\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u8d44\u672c\u6240\u6709\u6743\u4e4b\u5916\uff0c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u8fd8\u89c4\u5b9a\u2026\u2026 <\/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;\"> \u8fd9\u662f\u901a\u8fc7\u63a7\u5236\u9ad8\u7ba1\u4eba\u5458\u548c\u8d22\u52a1\u4f9d\u8d56\u7a0b\u5ea6\u6765\u5b9e\u73b0\u7684\u3002\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u8be5\u7ec4\u4e5f\u53d1\u751f\u4e86\u6700\u663e\u8457\u7684\u53d8\u5316\uff0c\u7279\u522b\u662f\u589e\u52a0\u4e86\u501f\u8d37\u4ea4\u6613\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u5177\u4f53\u6848\u4f8b\uff1a<\/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;\">\u62c5\u4fdd\/\u8d37\u6b3e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\uff08\u5305\u62ec\u5173\u8054\u65b9\u878d\u8d44\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\u53ca\u7c7b\u4f3c\u91d1\u878d\u4ea4\u6613\uff09\u5411\u53e6\u4e00\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u4f46\u501f\u6b3e\u4f01\u4e1a\u5bf9\u8d37\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u672a\u507f\u503a\u52a1\u603b\u989d\u81f3\u5c11\u7b49\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u768425%\uff0c\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u952e\u4eba\u5458\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u7531\u540c\u4e00\u4eba\/\u7ec4\u7ec7\u7ba1\u7406\u6216\u63a7\u5236\uff0c\u5173\u952e\u4eba\u5458\u8d85\u8fc7 50% \u4eba\uff0c\u8463\u4e8b\u4f1a\u6210\u5458\u6216\u62c5\u4efb\u5177\u6709\u6700\u9ad8\u51b3\u7b56\u6743\u7684\u5173\u952e\u7ba1\u7406\u804c\u4f4d\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d44\u672c\u8f6c\u79fb\u3001\u501f\u8d37\u3001\u4e0e\u7ba1\u7406\u6216\u63a7\u5236\u516c\u53f8\u7684\u4e2a\u4eba\u4e4b\u95f4\u7684\u501f\u8d37\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece\u4e8b\u6d89\u53ca\u8f6c\u8ba9\u6216\u6536\u8d2d\u81f3\u5c1125%\u6240\u6709\u8005\u6743\u76ca\u7684\u80a1\u6743\u8d44\u672c\u7684\u4ea4\u6613\uff1b\u6216\u8fdb\u884c\u501f\u8d37\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c, <\/span><b>\u501f\u8d37<\/b><span style=\"font-weight: 400;\"> \u81f3\u5c11 10% \u6240\u6709\u8005\u6743\u76ca\uff0c\u8be5\u6240\u6709\u8005\u4e3a\u7ba1\u7406\u6216\u63a7\u5236\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u7ba1\u7406\u6216\u63a7\u5236\u4f01\u4e1a\u7684\u4e2a\u4eba\u6709\u5bb6\u5ead\u6216\u8840\u7f18\u5173\u7cfb\u7684\u4e2a\u4eba\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u6b64\u53ef\u89c1\uff0c\u8fd9\u7c7b\u5173\u7cfb\u4e0d\u4ec5\u9650\u4e8e\u201c\u8c01\u62e5\u6709\u591a\u5c11\u8d44\u672c\u201d\uff0c\u8fd8\u5ef6\u4f38\u81f3\u201c\u8c01\u62e5\u6709\u51b3\u7b56\u6743\u201d\u3002\u5c24\u5176\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u65b0\u7684\u501f\u8d37\u6cd5\u89c4\u8feb\u4f7f\u4f01\u4e1a\u5ba1\u67e5\u4e0e\u7ba1\u7406\u548c\u63a7\u5236\u8d1f\u8d23\u4eba\u4e4b\u95f4\u7684\u975e\u6b63\u5f0f\u4ea4\u6613\uff0c\u8fd9\u4e9b\u4ea4\u6613\u6b64\u524d\u5f88\u5bb9\u6613\u88ab\u5ffd\u89c6\uff0c\u56e0\u4e3a\u5b83\u4eec\u6ca1\u6709\u4ee5\u8d37\u6b3e\u534f\u8bae\u7684\u5f62\u5f0f\u51fa\u73b0\u3002.<\/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;\">\u9664\u4e86\u76f4\u63a5\u7684\u6240\u6709\u6743\u548c\u63a7\u5236\u5173\u7cfb\u5916\uff0c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7ee7\u7eed\u627f\u8ba4\u4e24\u5bb6\u4f01\u4e1a\u4e4b\u95f4\u56e0\u7ecf\u6d4e\u4f9d\u8d56\u7a0b\u5ea6\u800c\u4ea7\u751f\u7684\u5173\u8054\u5173\u7cfb\uff0c\u5373\u4f7f\u53cc\u65b9\u6ca1\u6709\u4efb\u4f55\u51fa\u8d44\u6bd4\u4f8b\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u5178\u578b\u6848\u4f8b\uff1a<\/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;\">\u5411\u5176\u4ed6\u4f01\u4e1a\u4f9b\u5e94\u8d85\u8fc7 50% \u539f\u6750\u6599\u6216\u6d88\u8017\u8d85\u8fc7 50% \u4ea7\u51fa\u4ea7\u54c1\u7684\u4f01\u4e1a\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u4f01\u4e1a\u6309\u7167 50% \u6a21\u5f0f\u5411\u5176\u4ed6\u4f01\u4e1a\u4f9b\u5e94\u539f\u6750\u6599\u6216\u6d88\u8017\u6210\u54c1\u3002.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u5171\u4eab\u65e0\u5f62\u8d44\u4ea7\uff08\u54c1\u724c\u3001\u6280\u672f\u3001\u4e13\u6709\u6280\u672f\u7b49\uff09\uff0c\u5e76\u4e14\u6709\u7b2c\u4e09\u65b9\u53c2\u4e0e\u5176\u4e2d\uff0c\u8be5\u7b2c\u4e09\u65b9\u63a7\u5236\u6216\u51b3\u5b9a\u8fd9\u4e9b\u8d44\u4ea7\u7684\u4f7f\u7528\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d6\u51b3\u4e8e\u670d\u52a1\u6210\u672c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u901a\u8fc7 50% \u4ece\u5173\u8054\u670d\u52a1\u63d0\u4f9b\u5546\u5904\u6536\u53d6\u670d\u52a1\u8d39\uff08IT\u3001\u4f1a\u8ba1\u3001\u7ba1\u7406\u7b49\uff09\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u5173\u7cfb\u5e38\u5e38\u88ab\u4f01\u4e1a\u5ffd\u89c6\uff0c\u56e0\u4e3a\u6ca1\u6709\u8bc1\u636e\u8868\u660e\u5b58\u5728\u5171\u540c\u62e5\u6709\u8d44\u672c\u6216\u4eba\u5458\u7684\u60c5\u51b5\u3002\u7136\u800c\uff0c\u5f53\u4f01\u4e1a\u4f9d\u8d5650%\u5408\u4f5c\u65b9\u63d0\u4f9b\u7269\u8d44\u3001\u4ea7\u51fa\u3001\u65e0\u5f62\u8d44\u4ea7\u6216\u670d\u52a1\u6210\u672c\u65f6\uff0c\u7a0e\u52a1\u673a\u5173\u4ecd\u6709\u7406\u7531\u8ba4\u5b9a\u8fd9\u662f\u5173\u8054\u5173\u7cfb\uff0c\u5e76\u8981\u6c42\u4f01\u4e1a\u8fdb\u884c\u5145\u5206\u62ab\u9732\u3002.\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>\u7b2c\u56db\u7ec4\uff1a\u91cd\u8981\u5173\u7cfb\u548c\u6392\u9664\u6848\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u4e0a\u8ff0\u6570\u91cf\u4e0a\u7684\u6848\u4f8b\u5916\uff0c\u8be5\u6cd5\u4ee4\u8fd8\u4fdd\u7559\u4e86\u4e00\u9879\u5f00\u653e\u6027\u6761\u6b3e\uff0c\u5141\u8bb8\u7a0e\u52a1\u673a\u5173\u6839\u636e\u5bf9\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u548c\u4ea4\u6613\u5b9a\u4ef7\u7684\u63a7\u5236\u6027\u8d28\u6216\u5b9e\u9645\u5f71\u54cd\u6765\u786e\u5b9a\u5173\u8054\u65b9\u5173\u7cfb\uff0c\u4ee5\u4fbf\u6709\u6548\u6253\u51fb\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u5373\u4f7f\u51fa\u8d44\u6bd4\u4f8b\u672a\u8fbe\u5230 25% \u7684\u95e8\u69db\uff0c\u4f46\u5b58\u5728\u6784\u6210\u5b9e\u8d28\u6027\u63a7\u5236\u7684\u534f\u8bae\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e3a\u503a\u6743\u4eba\u548c\u62c5\u4fdd\u4eba\u589e\u52a0\u4e86\u4e00\u4e2a\u65b0\u7684\u6392\u9664\u60c5\u5f62\uff08\u4e0d\u9002\u7528\u4e8e\u5173\u8054\u65b9\uff09\u3002.<\/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>\u6700\u91cd\u8981\u7684\u4e24\u9879\u4fee\u6539\u548c\u8865\u5145\u90fd\u4e0e\u5173\u8054\u5173\u7cfb\u6709\u5173\u3002<\/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>\u901a\u8fc7\u501f\u8d37\u52a0\u5f3a\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u524d\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u7b2c1\u9879\u4ec5\u627f\u8ba4\u56e0\u8d37\u6b3e\u4ea4\u6613\u800c\u4ea7\u751f\u7684\u5173\u8054\u65b9\u5173\u7cfb\uff0c\u4e0d\u5305\u62ec\u501f\u6b3e\u3002\u8fd9\u9020\u6210\u4e86\u4e00\u4e2a\u6f0f\u6d1e\uff0c\u4f7f\u5f97\u4e00\u4e9b\u4f01\u4e1a\u80fd\u591f\u901a\u8fc7\u5c06\u91d1\u878d\u8d37\u6b3e\u4ea4\u6613\u7684\u6cd5\u5f8b\u5f62\u5f0f\u53d8\u66f4\u4e3a\u8d44\u4ea7\u6216\u8d44\u672c\u501f\u6b3e\u5408\u540c\u6765\u89c4\u907f\u5173\u8054\u65b9\u5173\u7cfb\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u7b2c g \u70b9\u5bf9\u672c\u5185\u5bb9\u8fdb\u884c\u4e86\u5982\u4e0b\u4fee\u6539\u548c\u8865\u5145\uff08\u6cd5\u5f8b\u6761\u6587\u4fdd\u6301\u4e0d\u53d8\uff09\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5728\u7eb3\u7a0e\u671f\u95f4\uff0c\u6d89\u53ca\u8f6c\u8ba9\u6216\u6536\u8d2d\u81f3\u5c11 25% \u6240\u6709\u8005\u8d44\u672c\u6295\u5165\u7684\u4ea4\u6613\uff1b\u6216\u5728\u7eb3\u7a0e\u671f\u95f4\uff0c\u5411\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\u6216\u4e0e\u672c\u6761\u6b3e\u7b2c g \u70b9\u6240\u5217\u5173\u7cfb\u7684\u4e2a\u4eba\u501f\u5165\u3001\u51fa\u501f\u6216\u51fa\u501f\u81f3\u5c11 10% \u6240\u6709\u8005\u8d44\u672c\u6295\u5165\u7684\u4ea4\u6613\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u524d\uff0c\u5bf9\u4e8e\u4f01\u4e1a\u4e0e\u901a\u8fc7\u501f\u8d37\u8fdb\u884c\u7ba1\u7406\u6216\u63a7\u5236\u7684\u4e2a\u4eba\u4e4b\u95f4\u7684\u5173\u7cfb\uff0c\u5e76\u65e0\u76f8\u5173\u89c4\u5b9a\u3002\u6b64\u6b21\u65b0\u589e\u65e8\u5728\u514b\u670d\u5b9e\u9645\u64cd\u4f5c\u4e2d\u7684\u56f0\u96be\uff0c\u786e\u4fdd\u5145\u5206\u8bc6\u522b\u76f8\u5173\u5173\u7cfb\uff0c\u51c6\u786e\u53cd\u6620\u4ea4\u6613\u6027\u8d28\uff0c\u63d0\u9ad8\u7a0e\u52a1\u7ba1\u7406\u6548\u7387\uff0c\u5e76\u9632\u6b62\u6ee5\u7528\u5408\u540c\u63aa\u8f9e\u5c06\u91d1\u878d\u8d37\u6b3e\u8f6c\u5316\u4e3a\u501f\u8d37\u5408\u540c\u3002.<\/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>\u65b0\u589e\u4e00\u4e2a\u6848\u4f8b\uff0c\u5176\u4e2d\u96b6\u5c5e\u5173\u7cfb\u8981\u6c42\u4e0d\u9002\u7528\u4e8e\u56fd\u6709\u503a\u52a1\u89e3\u51b3\u7ec4\u7ec7\uff08100%\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e d.3 \u70b9\u8865\u5145\u4e86\u6392\u9664\u6761\u6b3e\uff08\u6cd5\u5f8b\u89c4\u5b9a\u4fdd\u6301\u4e0d\u53d8\uff09\uff1a\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u503a\u6743\u4eba\u548c\u62c5\u4fdd\u4eba\u662f\u5177\u6709\u6ce8\u518c\u8d44\u672c\u7684\u56fd\u6709\u7ec4\u7ec7\uff0c\u5176\u804c\u80fd\u662f\u4e70\u5356\u548c\u5904\u7406\u503a\u52a1\uff0c\u4f46\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u503a\u52a1\u4f01\u4e1a\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u5982\u672c\u6761\u6b3e\u7b2c a \u70b9\u548c\u7b2c c \u70b9\u6240\u89c4\u5b9a\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u524d\u5e76\u65e0\u6b64\u9879\u89c4\u5b9a\u3002\u65b0\u589e\u89c4\u5b9a\u65e8\u5728\u786e\u4fdd\u56fd\u6709\u503a\u52a1\u5904\u7f6e\u673a\u6784\u7684\u8fd0\u8425\u5b9e\u8df5\u7b26\u5408\u76f8\u5173\u539f\u5219\uff0c\u540c\u65f6\u9075\u5faa\u5173\u8054\u65b9\u8ba4\u5b9a\u539f\u5219\u548c\u6027\u8d28\uff0c\u907f\u514d\u5c06\u6027\u8d28\u4e0a\u5c5e\u4e8e\u884c\u653f\u6027\u8d28\u3001\u7f3a\u4e4f\u5b9e\u8d28\u6027\u5f71\u54cd\u7684\u503a\u6743\u4eba\/\u62c5\u4fdd\u4eba\u5173\u7cfb\u8bef\u5224\u4e3a\u5173\u8054\u65b9\u3002.<\/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\/\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u65b0\u8981\u70b9\u3002.<\/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>\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u4e3b\u8981\u5206\u4e3a\u56db\u7c7b\u3002<\/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\">\u5982\u4f55\u901a\u8fc7\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4e3b\u8981\u7c7b\u522b\u6765\u8bc6\u522b\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u4e3b\u8981\u5206\u4e3a\u56db\u7c7b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e70\u5356\u3001\u4ea4\u6362\u3001\u51fa\u79df\u3001\u79df\u8d41\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u3001\u5206\u914d\u8d27\u7269\uff0c\u63d0\u4f9b\u670d\u52a1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8d37\u3001\u91d1\u878d\u670d\u52a1\u3001\u91d1\u878d\u62c5\u4fdd\u53ca\u5176\u4ed6\u91d1\u878d\u5de5\u5177\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e70\u5356\u3001\u4ea4\u6362\u3001\u51fa\u79df\u3001\u79df\u8d41\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u3001\u5206\u914d\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5171\u4eab\u8d44\u4ea7\u3001\u8d44\u672c\u548c\u52b3\u52a8\u529b\u7b49\u8d44\u6e90\u4ee5\u53ca\u5728\u5173\u8054\u65b9\u4e4b\u95f4\u5206\u62c5\u6210\u672c\u7684\u534f\u8bae\u3002.<\/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>\u8bc6\u522b\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u65f6\u9700\u8981\u8003\u8651\u7684\u91cd\u8981\u56e0\u7d20\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u4ec5\u4e0e\u53e6\u4e00\u65b9\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff0c\u4f46\u5728\u7eb3\u7a0e\u671f\u95f4\u5185\u6ca1\u6709\u4e0e\u8be5\u65b9\u8fdb\u884c\u4efb\u4f55\u8d2d\u4e70\u3001\u51fa\u552e\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u6216\u5171\u4eab\u8d44\u6e90\u7684\u884c\u4e3a\uff0c\u5219\u8be5\u4f01\u4e1a\u4e0d\u5b58\u5728\u4efb\u4f55\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u56e0\u6b64\u6ca1\u6709\u4e49\u52a1\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53cd\u4e4b\uff0c\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u8fdb\u884c\u6d89\u53ca\u8d44\u4ea7\u7684\u8d2d\u4e70\u3001\u51fa\u552e\u3001\u8d37\u6b3e\u6216\u501f\u8d37\u7684\u4ea4\u6613\uff0c\u4f46\u4ea4\u6613\u4f19\u4f34\u4e0d\u5c5e\u4e8e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u89c4\u5b9a\u7684 12 \u79cd\u5173\u8054\u65b9\u5173\u7cfb\u4e2d\u7684\u4efb\u4f55\u4e00\u79cd\uff0c\u90a3\u4e48\u8fd9\u53ea\u662f\u72ec\u7acb\u65b9\u4e4b\u95f4\u7684\u6b63\u5e38\u4ea4\u6613\uff0c\u800c\u4e0d\u662f\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u53ea\u6709\u5f53\u4e00\u4e2a\u4f01\u4e1a\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u6761\u4ef6\u65f6\uff0c\u624d\u8ba4\u4e3a\u8be5\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u6709\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u89c4\u5b9a\u7684 12 \u79cd\u5173\u8054\u5173\u7cfb\u4e4b\u4e00\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u8be5\u5173\u8054\u65b9\u8fdb\u884c\u6784\u6210\u5173\u8054\u65b9\u4ea4\u6613\u7684\u56db\u79cd\u4e3b\u8981\u4ea4\u6613\u7c7b\u578b\u4e2d\u7684\u81f3\u5c11\u4e00\u79cd\u3002.\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>\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7533\u62a5\u9644\u5f55\u7684\u4e49\u52a1<\/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\">\u5982\u4f55\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u53ca\u5176\u62a5\u544a\u4e49\u52a1\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 18 \u6761\u89c4\u5b9a\uff0c\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\u6709\u8d23\u4efb\u6309\u7167\u8be5\u6cd5\u4ee4\u9644\u4ef6\u7533\u62a5\u5173\u8054\u65b9\u5173\u7cfb\u548c\u4ea4\u6613\u4fe1\u606f\uff0c\u5e76\u5c06\u5176\u4e0e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u9644\u5f55\u4e00\u4e2d\u5fc5\u987b\u8be6\u7ec6\u5217\u51fa\u7684\u4ea4\u6613\u901a\u5e38\u5206\u4e3a 6 \u7c7b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e70\u5356\u6784\u6210\u56fa\u5b9a\u8d44\u4ea7\u7684\u8d27\u7269\u3002<\/b><span style=\"font-weight: 400;\">\u7533\u62a5\u8be5\u671f\u95f4\u7684\u8d2d\u9500\u4ef7\u503c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e70\u5356\u4e0d\u5c5e\u4e8e\u56fa\u5b9a\u8d44\u4ea7\u7684\u5546\u54c1\u3002<\/b><span style=\"font-weight: 400;\">\u7533\u62a5\u8be5\u671f\u95f4\u7684\u8d2d\u9500\u4ef7\u503c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f7f\u7528\u6216\u63d0\u4f9b\u670d\u52a1<\/b><span style=\"font-weight: 400;\">\uff1a\u7814\u53d1\u670d\u52a1\uff1b\u5e7f\u544a\u8425\u9500\u670d\u52a1\uff1b\u4f01\u4e1a\u7ba1\u7406\u3001\u54a8\u8be2\u548c\u57f9\u8bad\u670d\u52a1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7248\u7a0e\u53ca\u7c7b\u4f3c\u8d39\u7528\u3002.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d37\u6b3e\u5229\u606f\u3002.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63d0\u4f9b\u548c\u4f7f\u7528\u5176\u4ed6\u670d\u52a1<\/b><span style=\"font-weight: 400;\">\u8be5\u7ec4\u5305\u62ec\u4e0d\u5c5e\u4e8e\u4e0a\u8ff0\u7c7b\u522b\u7684\u4ea4\u6613\uff0c\u4f8b\u5982\u503a\u52a1\u6838\u9500\u4ea7\u751f\u7684\u5176\u4ed6\u6536\u5165\uff0c\u6216\u4e3a\u51cf\u5c11\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u8d1f\u503a\u800c\u8fdb\u884c\u7684\u8c03\u6574\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> \u7533\u62a5\u9644\u5f55\u4e00\u7684\u4e49\u52a1\u662f\u5f3a\u5236\u6027\u7684\uff0c\u8fd9\u4e0e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u4e49\u52a1\u5b8c\u5168\u4e0d\u540c\u3002\u4f01\u4e1a\u53ef\u80fd\u4ecd\u9700\u7533\u62a5\u9644\u5f55\u4e00\uff0c\u4f46\u5982\u679c\u7b26\u5408\u8c41\u514d\u6761\u4ef6\uff0c\u5219\u53ef\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002.<\/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>\u8d1f\u8d23\u7f16\u5236\u65b0\u7684\u4ef7\u683c\u786e\u5b9a\u548c\u8c41\u514d\u95e8\u69db\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u7533\u62a5\u9644\u5f55\u5916\uff0c\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u8fd8\u8d1f\u8d23\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u672c\u5730\u6587\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> \u6709\u5173\u4e1a\u52a1\u7684\u8be6\u7ec6\u4fe1\u606f\u3001\u5df2\u53d1\u751f\u7684\u5173\u8054\u65b9\u4ea4\u6613\u3001\u529f\u80fd\u5206\u6790\u548c\u6bd4\u8f83\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5168\u5c40\u914d\u7f6e\u6587\u4ef6\uff08\u4e3b\u6587\u4ef6\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u8de8\u56fd\u516c\u53f8\u6982\u89c8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u9002\u7528\u4e8e\u8fbe\u5230\u7279\u5b9a\u5408\u5e76\u6536\u5165\u95e8\u69db\u7684\u5927\u578b\u4f01\u4e1a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u5173\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u8c41\u514d\u95e8\u69db\u7684\u65b0\u8981\u70b9\uff1a<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u4e4b\u524d\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u4f01\u4e1a\u5728\u7eb3\u7a0e\u671f\u95f4\u4ea7\u751f\u7684\u603b\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u8be5\u671f\u95f4\u5173\u8054\u65b9\u4ea4\u6613\u7684\u603b\u4ef7\u503c\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\uff08\u4ee5\u53ca\u6709\u5173\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u6216\u4f4e\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u7684\u5176\u4ed6\u6761\u4ef6\uff09\uff0c\u5219\u53ef\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c20\u6761\u7b2c2\u6b3ec\u9879\u7684\u65b0\u89c4\u5b9a\uff0c\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u7eb3\u7a0e\u4eba\u8425\u4e1a\u989d\u95e8\u69db\u5df2\u4e0a\u8c03\u81f35000\u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\uff0c\u540c\u65f6\u53d6\u6d88\u4e86\u201c\u64cd\u4f5c\u529f\u80fd\u7b80\u5355\u201d\u8fd9\u4e00\u6761\u4ef6\u3002\u8fd9\u662f\u4e00\u9879\u663e\u8457\u7684\u53d8\u5316\uff0c\u5927\u5e45\u6269\u5927\u4e86\u53ef\u51cf\u8f7b\u6587\u6863\u5408\u89c4\u8d1f\u62c5\u7684\u4f01\u4e1a\u8303\u56f4\uff08\u5c24\u5176\u662f\u5173\u8054\u65b9\u4ea4\u6613\u7b80\u5355\u7684\u4e2d\u5927\u578b\u4f01\u4e1a\uff09\u3002.<\/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;\">\u5c06\u6240\u6709\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4fe1\u606f\u7533\u62a5\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u9644\u5f55\u4e2d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u575a\u6301\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08\u4ea4\u6613\u4ef7\u683c\u5fc5\u987b\u5728\u5e02\u573a\u4ef7\u683c\u8303\u56f4\u5185\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u5e94\u7279\u522b\u6ce8\u610f\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u9650\u5236\u3002.<\/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\/\">\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\uff0c\u8c41\u514d\u7f16\u5236\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u6240\u9700\u6587\u4ef6\u7684\u4e49\u52a1\u3002.<\/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>\u8eab\u4efd\u8bef\u8ba4\u6216\u672a\u7533\u62a5\u7684\u6cd5\u5f8b\u540e\u679c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672a\u80fd\u6b63\u786e\u8bc6\u522b\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u4e0d\u4ec5\u662f\u884c\u653f\u7a0b\u5e8f\u4e0a\u7684\u7f3a\u9677\uff0c\u8fd8\u4f1a\u5e26\u6765\u4e25\u91cd\u7684\u6cd5\u5f8b\u540e\u679c\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u8bc4\u4f30\u98ce\u9669\uff1a\u7a0e\u52a1\u673a\u5173\u6709\u6743\u6839\u636e\u516c\u5e73\u4ea4\u6613\u539f\u5219\u91cd\u65b0\u8bc4\u4f30\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u589e\u52a0\u5e94\u7eb3\u7a0e\u4f01\u4e1a\u6536\u5165\uff0c\u5e76\u540c\u65f6\u5f81\u6536\u7a0e\u6b3e\u5dee\u989d\u53ca\u6ede\u7eb3\u91d1\u5229\u606f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u884c\u653f\u5904\u7f5a\uff1a\u6839\u636e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\uff0c\u4f01\u4e1a\u5982\u6709\u7533\u62a5\u4e0d\u5b9e\u5bfc\u81f4\u5c11\u7f34\u7a0e\u6b3e\u3001\u672a\u7533\u62a5\u6216\u7533\u62a5\u4e0d\u5b8c\u6574\u3001\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u5728\u68c0\u67e5\u65f6\u672a\u6309\u8981\u6c42\u51c6\u5907\u6216\u63d0\u4f9b\u5b9a\u4ef7\u6587\u4ef6\u7b49\u60c5\u51b5\uff0c\u53ef\u80fd\u4f1a\u88ab\u5904\u4ee5\u7f5a\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u58f0\u8a89\u548c\u6cbb\u7406\u7684\u5f71\u54cd\uff1a\u5982\u679c\u4e00\u5bb6\u516c\u53f8\u6709\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u7a0e\u52a1\u8bc4\u4f30\u6216\u5904\u7f5a\u8bb0\u5f55\uff0c\u8fd9\u5c06\u5f71\u54cd\u5176\u7b79\u96c6\u8d44\u91d1\u3001\u53c2\u4e0e\u5e76\u8d2d\u6216\u4e0e\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5408\u4f5c\u7684\u80fd\u529b\u3002.<\/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;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u5168\u9762\u6539\u9769\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5224\u5b9a\u65b9\u6cd5\uff0c\u5c06\u5173\u8054\u65b9\u5173\u7cfb\u7c7b\u578b\u4ece10\u79cd\u589e\u52a0\u523012\u79cd\uff0c\u65b0\u589e\u4e86\u8d37\u6b3e\/\u501f\u8d37\u4ea4\u6613\uff0c\u4f7f\u8d44\u6e90\u5171\u4eab\u534f\u8bae\u5408\u6cd5\u5316\uff0c\u5e76\u5c06\u514d\u4e8e\u4f30\u503c\u6587\u4ef6\u7684\u95e8\u69db\u63d0\u9ad8\u52305000\u4ebf\u8d8a\u5357\u76fe\u3002\u8fd9\u4e9b\u6539\u9769\u65e2\u4e3a\u90e8\u5206\u4f01\u4e1a\u51cf\u8f7b\u4e86\u5408\u89c4\u8d1f\u62c5\uff0c\u4e5f\u52a0\u5f3a\u4e86\u5bf9\u4ee5\u5f80\u5bb9\u6613\u88ab\u5ffd\u89c6\u7684\u4ea4\u6613\u7684\u76d1\u7ba1\uff0c\u7279\u522b\u662f\u90a3\u4e9b\u6d89\u53ca\u4f01\u4e1a\u7ba1\u7406\u8005\u6216\u63a7\u5236\u8005\u7684\u4ea4\u6613\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u4f01\u4e1a\u53ea\u6709\u5728\u540c\u65f6\u5b58\u5728\u5173\u8054\u65b9\u5173\u7cfb\u5e76\u8fdb\u884c\u5c5e\u4e8e\u56db\u7c7b\u5173\u8054\u65b9\u4ea4\u6613\u4e4b\u4e00\u7684\u4ea4\u6613\u65f6\uff0c\u624d\u8d1f\u6709\u62a5\u544a\u4e49\u52a1\u3002\u4f01\u4e1a\u5e94\u4e3b\u52a8\u53c2\u8003\u8fd9\u4e9b\u6307\u5357\u3002<\/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\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4e13\u4e1a\u7cbe\u795e\u5bf9\u4e8e\u5ba1\u67e5\u5173\u8054\u65b9\u5173\u7cfb\u3001\u6b63\u786e\u8bc6\u522b\u7533\u62a5\u4e49\u52a1\u4ee5\u53ca\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u51c6\u5907\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u81f3\u5173\u91cd\u8981\uff0c\u4ece\u800c\u907f\u514d\u5728\u7a0e\u52a1\u5ba1\u8ba1\u671f\u95f4\u9762\u4e34\u7a0e\u52a1\u8bc4\u4f30\u3001\u8865\u7f34\u7a0e\u6b3e\u548c\u7f5a\u6b3e\u7684\u98ce\u9669\u3002.<\/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;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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;\"> \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> <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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/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_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>\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4f55\u65f6\u751f\u6548\u5e76\u9002\u7528\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u751f\u6548\uff0c\u5e76\u9002\u7528\u4e8e 2026 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\uff0c\u53d6\u4ee3\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u3002.<\/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>\u4e0e\u4f01\u4e1a\u9ad8\u7ba1\u4eb2\u5c5e\u8fdb\u884c\u7684\u8d37\u6b3e\u548c\u501f\u8d37\u4ea4\u6613\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/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;\">\u662f\u7684\uff0c\u5982\u679c\u8d37\u6b3e\u4ea4\u6613\u7684\u4ef7\u503c\u5728\u7eb3\u7a0e\u671f\u95f4\u4ea4\u6613\u53d1\u751f\u65f6\u8fbe\u5230\u6240\u6709\u8005\u6295\u5165\u8d44\u672c\u7684\u81f3\u5c11 10%\uff0c\u5e76\u4e14\u53e6\u4e00\u65b9\u662f\u7ba1\u7406\u6216\u63a7\u5236\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u8005\u4e0e\u8be5\u4f01\u4e1a\u5b58\u5728\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u7b2c g \u9879\u89c4\u5b9a\u5173\u7cfb\u7684\u4e2a\u4eba\u3002.<\/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>\u652f\u4ed8\u4f01\u4e1a\u4e13\u5bb6\u673a\u7968\u7684\u8d39\u7528\u662f\u5426\u5e94\u8ba1\u5165\u670d\u52a1\u8d39\u7528\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u8fd9\u5c5e\u4e8e\u4ee3\u4ed8\u4ea4\u6613\u7684\u8303\u7574\uff0c\u8fd9\u7c7b\u4ea4\u6613\u6839\u636e\u5176\u6027\u8d28\u5355\u72ec\u7533\u62a5\u4e3a\u4ee3\u4ed6\u4eba\u652f\u4ed8\u7684\u6b3e\u9879\uff0c\u53ea\u8981\u4f01\u4e1a\u53ea\u507f\u8fd8\u4ee3\u4ed6\u4eba\u652f\u4ed8\u7684\u786e\u5207\u91d1\u989d\u800c\u4e0d\u52a0\u4efb\u4f55\u5229\u6da6\uff0c\u5c31\u4e0d\u4f1a\u5728\u9644\u5f55\u4e00\u4e2d\u4f5c\u4e3a\u5e38\u89c4\u670d\u52a1\u8d39\u8bb0\u5f55\u3002.<\/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>\u8425\u4e1a\u989d\u4f4e\u4e8e 5000 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u662f\u5426\u81ea\u52a8\u514d\u9664\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u6240\u6709\u4e49\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u5982\u679c\u7b26\u5408\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 20 \u6761\u7b2c 2 \u6b3e c \u9879\u7684\u6761\u4ef6\uff0c\u4f01\u4e1a\u53ef\u4ee5\u514d\u4e8e\u7f16\u5236\u5173\u8054\u65b9\u5b9a\u4ef7\u6587\u6863\uff0c\u4f46\u4ecd\u7136\u5fc5\u987b\u6309\u7167\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u9644\u4ef6\u4e2d\u7684\u89c4\u5b9a\uff0c\u5b8c\u6574\u7533\u62a5\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\uff0c\u5e76\u4e14\u4ecd\u7136\u5fc5\u987b\u9075\u5b88\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002.<\/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}]}}