{"id":3663,"date":"2026-07-23T17:24:40","date_gmt":"2026-07-23T10:24:40","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3663"},"modified":"2026-07-23T17:24:27","modified_gmt":"2026-07-23T10:24:27","slug":"dich-vu-kiem-toan-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-kiem-toan-giao-dich-lien-ket\/","title":{"rendered":"\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u63d0\u4f9b\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u516c\u53f8\u95f4\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u5bf9\u4e8e\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u548c\u6709\u5185\u90e8\u4ea4\u6613\u7684\u516c\u53f8\u800c\u8a00\u5c06\u53d1\u6325\u4e0d\u53ef\u6216\u7f3a\u7684\u4f5c\u7528\u3002\u968f\u7740\u7a0e\u52a1\u673a\u5173\u8d8a\u6765\u8d8a\u591a\u5730\u8fd0\u7528\u4eba\u5de5\u667a\u80fd\u3001\u5927\u6570\u636e\u548c\u56fd\u9645\u6570\u636e\u4e92\u8054\u4e92\u901a\u6765\u5ba1\u67e5\u8bb0\u5f55\uff0c\u8fd9\u4e00\u70b9\u5c24\u5176\u5982\u6b64\u3002 <\/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;\">, \u5373\u4f7f\u5728\u786e\u5b9a\u5173\u8054\u65b9\u5173\u7cfb\u3001\u63a7\u5236\u5229\u7387\u6216\u9009\u62e9\u6bd4\u8f83\u65b9\u6cd5\u65b9\u9762\u51fa\u73b0\u5fae\u5c0f\u7684\u9519\u8bef\uff0c\u4e5f\u53ef\u80fd\u4f7f\u4f01\u4e1a\u9762\u4e34\u88ab\u8bc4\u4f30\u7a0e\u6536\u3001\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u4ee5\u53ca\u88ab\u5904\u4ee5\u6570\u5341\u4ebf\u8d8a\u5357\u76fe\u7f5a\u6b3e\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u5c06\u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3 2026 \u5e74\u7684\u7a0e\u52a1\u7ba1\u7406\u683c\u5c40\u3001\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u5173\u952e\u89c4\u5b9a\u300111 \u79cd\u5173\u8054\u65b9\u4ea4\u6613\u6848\u4f8b\u30015 \u79cd\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5\u3001\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6536\u5165\u95e8\u69db\uff0c\u4ee5\u53ca\u4e3a\u4ec0\u4e48\u9700\u8981\u8fdb\u884c\u4e13\u4e1a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u6765\u4fdd\u62a4\u6587\u6863\u3001\u4f18\u5316\u7a0e\u52a1\u98ce\u9669\u5e76\u505a\u597d\u5728\u7a0e\u52a1\u7a3d\u67e5\u5458\u9762\u524d\u89e3\u91ca\u7684\u51c6\u5907\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\" 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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Boi_canh_rui_ro_giao_dich_lien_ket_va_xu_huong_quan_ly_thue_2026\" >2026\u5e74\u5173\u8054\u65b9\u4ea4\u6613\u98ce\u9669\u53ca\u7a0e\u52a1\u7ba1\u7406\u8d8b\u52bf\u6982\u89c8<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Cap_nhat_quan_trong_Nghi_dinh_2552026ND-CP_chinh_thuc_co_hieu_luc\" >\u91cd\u8981\u66f4\u65b0\uff1a\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u6b63\u5f0f\u751f\u6548\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_ve_quan_ly_thue_doi_voi_giao_dich_lien_ket\" >\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Nhan_dien_11_truong_hop_quan_he_lien_ket_theo_quy_dinh\" >\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u627e\u51fa 11 \u79cd\u5173\u8054\u65b9\u5173\u7cfb\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phan_tich_5_phuong_phap_xac_dinh_gia_trong_dich_vu_kiem_toan_giao_dich_lien_ket\" >\u5206\u6790\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u4e2d\u7684 5 \u79cd\u5b9a\u4ef7\u65b9\u6cd5\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\" >\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\uff08CUP\uff09\u6cd5<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_gia_ban_lai_RPM\" >\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_gia_von_cong_lai_CPM\" >\u6210\u672c\u52a0\u6210\u6cd5\uff08CPM\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_so_sanh_ty_suat_loi_nhuan_rong_TNMM\" >\u51c0\u5229\u6da6\u7387\uff08NPRI\uff09\u6bd4\u8f83\u6cd5<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_phan_bo_loi_nhuan_PSM\" >\u5229\u6da6\u5206\u4eab\u6cd5\uff08PSM\uff09<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Tai_sao_doanh_nghiep_khong_the_tu_lap_ho_so_giao_dich_lien_ket\" >\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u4e0d\u80fd\u521b\u5efa\u81ea\u5df1\u7684\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\uff1f<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Loi_ich_vuot_troi_ma_dich_vu_kiem_toan_giao_dich_lien_ket_mang_lai\" >\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u5e26\u6765\u7684\u5353\u8d8a\u4f18\u52bf\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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Bang_gia_dich_vu_kiem_toan_giao_dich_lien_ket_nam_2026\" >2026\u5e74\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u4ef7\u683c\u8868<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Quy_trinh_trien_khai_dich_vu_kiem_toan_giao_dich_lien_ket_chuan_Nghi_dinh_255_cua_MAN\" >MAN \u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u5b9e\u65bd\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u7684\u6807\u51c6\u7a0b\u5e8f\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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Nhung_sai_lam_can_tranh_khi_quan_ly_giao_dich_lien_ket\" >\u7ba1\u7406\u8054\u76df\u4ea4\u6613\u65f6\u5e94\u907f\u514d\u7684\u9519\u8bef\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\/dich-vu-kiem-toan-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\/dich-vu-kiem-toan-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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_giao_dich_lien_ket\" >\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Co_quan_thue_co_duoc_su_dung_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_de_an_dinh_gia_giao_dich_lien_ket_khong\" >\u7a0e\u52a1\u673a\u5173\u80fd\u5426\u5229\u7528\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u6765\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9a\u4ef7\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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Nguong_doanh_thu_bao_nhieu_thi_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u8fbe\u5230\u591a\u5c11\u6536\u5165\u95e8\u69db\u540e\uff0c\u7eb3\u7a0e\u4eba\u65e0\u9700\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1f<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_ky_sau_khong\" >\u8d85\u8fc7 30% EBITDA \u91d1\u989d\u7684\u5229\u606f\u652f\u51fa\u80fd\u5426\u7ed3\u8f6c\u5230\u4e0b\u4e00\u671f\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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Doanh_nghiep_da_lap_Ho_so_xac_dinh_gia_theo_nguong_cu_duoi_200_ty_dong_thi_co_phai_lam_lai_theo_nguong_moi_khong\" >\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u5df2\u7ecf\u6839\u636e\u65e7\u7684\u95e8\u69db\uff08\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\uff09\u7f16\u5236\u4e86\u4f30\u503c\u62a5\u544a\uff0c\u662f\u5426\u9700\u8981\u6839\u636e\u65b0\u7684\u95e8\u69db\u91cd\u65b0\u7f16\u5236\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Giao_dich_muon_cho_muon_gia_tri_duoi_10_von_gop_chu_so_huu_co_bi_coi_la_quan_he_lien_ket_khong\" >\u4ef7\u503c\u4f4e\u4e8e 10% \u6240\u6709\u8005\u6743\u76ca\u7684\u8d37\u6b3e\u548c\u501f\u6b3e\u4ea4\u6613\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_rui_ro_giao_dich_lien_ket_va_xu_huong_quan_ly_thue_2026\"><\/span><b>2026\u5e74\u5173\u8054\u65b9\u4ea4\u6613\u98ce\u9669\u53ca\u7a0e\u52a1\u7ba1\u7406\u8d8b\u52bf\u6982\u89c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u5c06\u5efa\u6210\u56fd\u5bb6\u7eb3\u7a0e\u4eba\u6570\u636e\u5e93\u7cfb\u7edf\uff0c\u5e76\u76f4\u63a5\u63a5\u5165\u56fd\u9645\u7a0e\u52a1\u4fe1\u606f\u4ea4\u6362\u7f51\u7edc\uff08AEOI\uff09\u3002\u8fd9\u610f\u5473\u7740\uff0c\u901a\u8fc7\u81ea\u52a8\u5bf9\u8d26\u7b97\u6cd5\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u4e2d\u7684\u5dee\u5f02\u51e0\u4e4e\u53ef\u4ee5\u7acb\u5373\u88ab\u53d1\u73b0\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u4eca\uff0c\u4f01\u4e1a\u9762\u4e34\u7684\u6700\u5927\u75db\u70b9\u662f\u7a0e\u52a1\u8bc4\u4f30\u7684\u201c\u9677\u9631\u201d\u3002\u5f53\u7528\u4e8e\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6587\u4ef6\u4e0d\u5408\u683c\u6216\u65e0\u6cd5\u8bc1\u660e\u5229\u6da6\u7387\u7684\u5408\u7406\u6027\u65f6\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u62d2\u7edd\u63a5\u53d7\u4f01\u4e1a\u81ea\u884c\u7533\u62a5\u7684\u4ef7\u683c\u3002\u7ed3\u679c\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u9700\u8981\u7f34\u7eb3\u989d\u5916\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u8fd8\u8981\u627f\u62c5\u6bcf\u65e50.031 TP3T\u7684\u6ede\u7eb3\u91d1\u5229\u606f\u4ee5\u53ca10\u81f3201 TP3T\u7684\u884c\u653f\u7f5a\u6b3e\uff0c\u4e25\u91cd\u635f\u5bb3\u5176\u58f0\u8a89\u548c\u73b0\u91d1\u6d41\u3002\u6b63\u56e0\u5982\u6b64\uff0c\u4e13\u4e1a\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u670d\u52a1\u6210\u4e3a\u4e00\u79cd\u6218\u7565\u6027\u7684\u89e3\u51b3\u65b9\u6848\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_quan_trong_Nghi_dinh_2552026ND-CP_chinh_thuc_co_hieu_luc\"><\/span><b>\u91cd\u8981\u66f4\u65b0\uff1a\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u6b63\u5f0f\u751f\u6548\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3667\" aria-describedby=\"caption-attachment-3667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3667\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 c\u00e1c c\u1eadp nh\u1eadt m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3667\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u53ca\u5176\u6700\u65b0\u4fee\u8ba2\uff0c\u63d0\u4f9b\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5b89\u5168\u8fd0\u8425\uff0c\u4f01\u4e1a\u9700\u8981\u900f\u5f7b\u4e86\u89e3\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u6240\u4f9d\u636e\u7684\u6cd5\u5f8b\u6846\u67b6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_ve_quan_ly_thue_doi_voi_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5916\uff0c\u4f01\u4e1a\u8fd8\u9700\u7279\u522b\u5173\u6ce8\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8be5\u6cd5\u4ee4\u89c4\u8303\u4e86\u5173\u8054\u4f01\u4e1a\u95f4\u5173\u8054\u4ea4\u6613\u7684\u7a0e\u52a1\u7ba1\u7406\u3002\u7a0e\u52a1\u90e8\u95e8\u5df2\u5c31\u6b64\u6cd5\u4ee4\u7684\u65b0\u8981\u70b9\u8fdb\u884c\u4e86\u8bf4\u660e\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4697-CT-CS-2026-trien-khai-Nghi-dinh-255-2026-ND-CP-713981.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 2026\u5e747\u67089\u65e5\uff0c\u76f8\u5173\u89c4\u5b9a\u8fdb\u884c\u4e86\u591a\u9879\u53d8\u66f4\uff0c\u76f4\u63a5\u5f71\u54cd\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u7684\u5de5\u4f5c\u8303\u56f4\u3002\u4e3a\u65b9\u4fbf\u67e5\u9605\uff0c\u4e3b\u8981\u53d8\u66f4\u5185\u5bb9\u6c47\u603b\u5982\u4e0b\u8868\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u4e3b\u8981\u66f4\u65b0\u5185\u5bb9\u6458\u8981\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c255\u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u8981\u70b9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5f71\u54cd\/\u5907\u6ce8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u539f\u5219<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025 \u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u5c06\u7edf\u4e00\u53c2\u7167\u7a0e\u6536\u7ba1\u7406\u539f\u5219\u548c\u7a0e\u6536\u5ba1\u8ba1\u539f\u5219\uff0c\u800c\u4e0d\u662f\u50cf\u4ee5\u524d\u90a3\u6837\u5206\u522b\u5236\u5b9a\u6cd5\u89c4\u3002.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u4e0e\u73b0\u884c\u7684\u7a0e\u52a1\u7ba1\u7406\u6cd5\u5f8b\u6846\u67b6\u4fdd\u6301\u4e00\u81f4\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bcd\u8bed\u89e3\u91ca\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u660e\u786e\u548c\u8865\u5145\u201c\u6700\u9ad8\u6bcd\u516c\u53f8\u201d\u3001\u201c\u7a0e\u52a1\u534f\u8bae\u201d\u3001\u201c\u5173\u8054\u65b9\u4ea4\u6613\u201d\u3001\u201c\u56fd\u5bb6\u6982\u51b5\u201d\u3001\u201c\u5168\u7403\u6982\u51b5\u201d\u548c\u201c\u975e\u7cfb\u7edf\u6027\u4fe1\u606f\u4ea4\u6362\u201d\u7684\u6982\u5ff5\u3002.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u9002\u7528\u6cd5\u5f8b\u65f6\uff0c\u8981\u786e\u7acb\u660e\u786e\u7684\u6cd5\u5f8b\u4f9d\u636e\u5e76\u786e\u4fdd\u89e3\u91ca\u7684\u4e00\u81f4\u6027\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9644\u5c5e\u5173\u7cfb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76f8\u5173\u89c4\u5b9a\u6307\u51fa\uff0c\u4f01\u4e1a\u4e3b\u4e0e\u4f01\u4e1a\u4e3b\u4e4b\u95f4\u7684\u5173\u7cfb\u901a\u8fc7\u4e0e\u7ba1\u7406\u548c\u63a7\u5236\u4f01\u4e1a\u7684\u4e2a\u4eba\u8fdb\u884c\u501f\u8d37\u4ea4\u6613\uff08\u226510%\u8d44\u672c\u51fa\u8d44\uff09\u6765\u8865\u5145\uff1b\u540c\u65f6\u6392\u9664\u4e0e\u4e13\u95e8\u4ece\u4e8b\u503a\u52a1\u7ba1\u7406\u800c\u4e0d\u53c2\u4e0e\u4f01\u4e1a\u7ba1\u7406\u7684\u56fd\u6709\u503a\u6743\u4eba\/\u62c5\u4fdd\u4eba\u4e4b\u95f4\u7684\u5173\u7cfb\u3002.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6269\u5927\u8054\u76df\u8425\u9500\u5ba1\u6838\u8981\u6c42\u7684\u8303\u56f4\uff0c\u540c\u65f6\u4e5f\u8981\u51cf\u5c11\u4e00\u4e9b\u4e0d\u5fc5\u8981\u7684\u5ba1\u6838\u6848\u4f8b\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6570\u636e\u5e93<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8865\u5145\u56fd\u5bb6\u6570\u636e\u5e93\uff1b\u660e\u786e\u89c4\u5b9a\u4f18\u5148\u987a\u5e8f\uff1a\u516c\u5f00\u6570\u636e\uff0c\u5176\u6b21\u662f\u5546\u4e1a\u6570\u636e\uff0c\u6700\u540e\u662f\u7a0e\u52a1\u673a\u5173\u6570\u636e\u3002.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u76f4\u63a5\u5f71\u54cd\u5230\u7f16\u5236\u6027\u80fd\u5206\u6790\u62a5\u544a\u65f6\u57fa\u51c6\u6570\u636e\u7684\u9009\u62e9\u65b9\u5f0f\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a (CbCR)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62a5\u544a\u6536\u5165\u95e8\u69db\u5df2\u66f4\u6539\u4e3a\u76f8\u5f53\u4e8e 7.5 \u4ebf\u6b27\u5143\uff08\u800c\u4e0d\u662f\u56fa\u5b9a\u7684 18 \u4e07\u4ebf\u8d8a\u5357\u76fe\uff09\uff0c\u6839\u636e\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u8ba1\u7b97\uff1b\u5fc5\u987b\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u4ee5\u52a0\u5bc6 XML \u683c\u5f0f\u63d0\u4ea4\uff1b\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e\u6700\u7ec8\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684 12 \u4e2a\u6708\uff1b\u56fd\u522b\u62a5\u544a\u4e0d\u80fd\u7528\u4e8e\u8c03\u6574\u6216\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u3002.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u5ba1\u67e5\u4e0e\u5176\u56fd\u522b\u62a5\u544a\u4e49\u52a1\u76f8\u5173\u7684\u9608\u503c\u3001\u622a\u6b62\u65e5\u671f\u548c\u901a\u77e5\u8868\u683c\uff0801\/TB-BCLN\uff09\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7f16\u5236\u4f30\u503c\u62a5\u544a\u7684\u8c41\u514d\u95e8\u69db\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c06\u6536\u5165\u95e8\u69db\u63d0\u9ad8\u5230 5000 \u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\uff08\u800c\u4e0d\u662f 2000 \u4ebf\u8d8a\u5357\u76fe\uff09\uff1b\u53d6\u6d88\u201c\u529f\u80fd\u7b80\u5355\u7684\u4f01\u4e1a\u201d\u8fd9\u4e00\u6807\u51c6\u3002.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u5e45\u6269\u5927\u514d\u4e8e\u7533\u62a5\u7684\u4f4e\u98ce\u9669\u4f01\u4e1a\u7fa4\u4f53\uff0c\u5c06\u964d\u4f4e\u5408\u89c4\u6210\u672c\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fc7\u6e21\u6761\u6b3e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u6b63\u5728\u8fc7\u6e21\u5230\u5229\u606f\u652f\u51fa\u6263\u9664\u89c4\u5b9a\u7684\u4f01\u4e1a\uff0c\u5c06\u5728\u5269\u4f59\u65f6\u95f4\u5185\u7ee7\u7eed\u9002\u7528\u8fc7\u6e21\u673a\u5236\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u5728\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u751f\u6548\u65f6\uff0c\u5404\u9879\u6743\u5229\u548c\u798f\u5229\u4e0d\u4f1a\u4e2d\u65ad\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u4f01\u4e1a\u987b\u77e5\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u4e9b\u53d8\u5316\u4f7f\u5f97\u5b9a\u671f\u5ba1\u67e5\u9002\u7528\u7684\u6cd5\u5f8b\u6846\u67b6\u6210\u4e3a\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u90e8\u5206\u3002\u5177\u4f53\u800c\u8a00\uff0c\u4f01\u4e1a\u9700\u8981\u5ba1\u67e5\u4ee5\u4e0b\u5185\u5bb9\uff1a\u6269\u5927\u5173\u8054\u65b9\u5173\u7cfb\u8303\u56f4\u540e\u7684\u5173\u8054\u65b9\u540d\u5355\u3001\u62a5\u544a\u8c41\u514d\u95e8\u69db\u4ee5\u53ca\u4e0e\u56fd\u522b\u62a5\u544a\u76f8\u5173\u7684\u4e49\u52a1\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=\"Nhan_dien_11_truong_hop_quan_he_lien_ket_theo_quy_dinh\"><\/span><b>\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u627e\u51fa 11 \u79cd\u5173\u8054\u65b9\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4740\" aria-describedby=\"caption-attachment-4740\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4740\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4740\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u5ba1\u8ba1\u670d\u52a1\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u9996\u5e2d\u4f1a\u8ba1\u5e08\u4ecd\u7136\u9519\u8bef\u5730\u8ba4\u4e3a\uff0c\u53ea\u6709\u6bcd\u5b50\u516c\u53f8\u5173\u7cfb\u624d\u9700\u8981\u4f7f\u7528\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u3002\u5b9e\u9645\u4e0a\uff0c\u7b2c132\u53f7\u6cd5\u4ee4\u5bf9\u6b64\u4f5c\u51fa\u4e86\u975e\u5e38\u5e7f\u6cdb\u7684\u89c4\u5b9a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\/\u95f4\u63a5\u6240\u6709\u6743\uff1a\u4e00\u65b9\u6301\u6709\u53e6\u4e00\u65b9\u81f3\u5c11 25% \u7684\u80a1\u6743\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u7b2c\u4e09\u65b9\u5171\u540c\u62e5\u6709\uff1a\u4e24\u5bb6\u4f01\u4e1a\u81f3\u5c11\u6709 25% \u7684\u8d44\u672c\u51fa\u8d44\u7531\u7b2c\u4e09\u65b9\u6301\u6709\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u5927\u80a1\u4e1c\uff1a\u4e00\u65b9\u662f\u6700\u5927\u80a1\u4e1c\uff0c\u6301\u6709\u53e6\u4e00\u65b9\u81f3\u5c11 10% \u7684\u51fa\u8d44\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u62c5\u4fdd\u548c\u878d\u8d44\uff08\u6700\u5e38\u89c1\u7684\u60c5\u51b5\uff09\uff1a\u4f01\u4e1a\u63d0\u4f9b\u8d37\u6b3e\u6216\u8d37\u6b3e\u62c5\u4fdd\uff0c\u5176\u6295\u5165\u8d44\u672c\u81f3\u5c11\u8fbe\u5230 25%\uff0c\u5360\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u548c\u63a7\u5236\uff1a\u4e00\u65b9\u4efb\u547d\u6267\u884c\u59d4\u5458\u4f1a\u6210\u5458\u6216\u63a7\u5236\u53e6\u4e00\u65b9\u7684\u8d22\u52a1\u51b3\u7b56\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5171\u540c\u7ecf\u8425\uff1a\u8fd9\u4e24\u4e2a\u4f01\u4e1a\u7531\u540c\u4e00\u5bb6\u65cf\u6210\u5458\u5171\u540c\u7ecf\u8425\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u5173\u7cfb\uff1a\u5173\u7cfb\u5bc6\u5207\u7684\u4e2a\u4eba\uff08\u914d\u5076\u3001\u7236\u6bcd\u3001\u5b50\u5973\u7b49\uff09\u7ecf\u8425\u4e0d\u540c\u7684\u4e1a\u52a1\uff0c\u4f46\u5f7c\u6b64\u4e4b\u95f4\u6709\u4e1a\u52a1\u5f80\u6765\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e38\u8bbe\u673a\u6784\uff1a\u5916\u56fd\u6bcd\u516c\u53f8\u4e0e\u5176\u5728\u8d8a\u5357\u7684\u5e38\u8bbe\u673a\u6784\u4e4b\u95f4\u7684\u5173\u7cfb\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\u7684\u63a7\u5236\uff1a\u6307\u4f01\u4e1a\u901a\u8fc7\u975e\u6b63\u5f0f\u5173\u7cfb\u53d7\u5230\u4e2a\u4eba\u5b9e\u9645\u63a7\u5236\u7684\u60c5\u51b5\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><b>\u91cd\u8981\u8865\u5145\uff1a<\/b><\/strong><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u4e0e\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u6709\u5bb6\u65cf\u5173\u7cfb\u7684\u4e2a\u4eba\u8fdb\u884c\u501f\u8d37\u4ea4\u6613\uff0c\u4e14\u501f\u8d37\u4ea4\u6613\u91d1\u989d\u8fbe\u5230\u6216\u8d85\u8fc7\u4ea4\u6613\u65f6\u6240\u6709\u8005\u6743\u76ca\u7684 10% \u500d\uff0c\u5219\u8be5\u4f01\u4e1a\u4e5f\u88ab\u89c6\u4e3a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9519\u8bef\u8bc6\u522b\u5173\u8054\u5b9e\u4f53\u662f\u5bfc\u81f4\u5904\u7f5a\u7684\u9996\u8981\u9519\u8bef\u3002\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u5c06\u5bf9\u4f9b\u5e94\u5546\u548c\u5ba2\u6237\u540d\u5355\u8fdb\u884c\u5168\u9762\u5ba1\u67e5\uff0c\u4ee5\u786e\u4fdd\u4e0d\u9057\u6f0f\u4efb\u4f55\u5173\u8054\u65b9\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_5_phuong_phap_xac_dinh_gia_trong_dich_vu_kiem_toan_giao_dich_lien_ket\"><\/span><b>\u5206\u6790\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u4e2d\u7684 5 \u79cd\u5b9a\u4ef7\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u65f6\uff0cMAN \u2013 Master Accountant Network \u7684\u4e13\u5bb6\u5fc5\u987b\u9009\u62e9\u4ee5\u4e0b\u4e94\u79cd\u65b9\u6cd5\u4e4b\u4e00\u6765\u8bc1\u660e\u4ef7\u683c\u7684\u5408\u7406\u6027\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\"><\/span><b>\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\uff08CUP\uff09\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u6bd4\u8f83\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea7\u54c1\u4ef7\u683c\u4e0e\u81ea\u7531\u5e02\u573a\u4e0a\u7c7b\u4f3c\u4ea7\u54c1\u7684\u4ef7\u683c\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u5bf9\u8c61\uff1a\u4ea4\u6613\u5927\u4f17\u5e02\u573a\u4ea7\u54c1\u4e14\u4ea7\u54c1\u4ef7\u683c\u6613\u4e8e\u6bd4\u8f83\u7684\u516c\u5f00\u4e0a\u5e02\u5546\u54c1\uff08\u5982\u519c\u4ea7\u54c1\u3001\u8d35\u91d1\u5c5e\u3001\u539f\u6750\u6599\u548c\u6807\u51c6\u5316\u5546\u54c1\uff09\u7684\u4f01\u4e1a\uff0c\u6216\u4e0e\u5173\u8054\u65b9\u548c\u72ec\u7acb\u65b9\u8fdb\u884c\u7c7b\u4f3c\u4ea4\u6613\u7684\u4f01\u4e1a\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_RPM\"><\/span><b>\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u4f01\u4e1a\u7ed9\u4e88\u72ec\u7acb\u65b9\u7684\u6298\u6263\u7387\uff08\u6bdb\u5229\u7387\uff09\uff0c\u7136\u540e\u5c06\u5176\u5e94\u7528\u4e8e\u5176\u5173\u8054\u65b9\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u5bf9\u8c61\uff1a\u7eaf\u7cb9\u4ece\u4e8b\u5546\u4e1a\u548c\u5206\u9500\u4e1a\u52a1\u7684\u4f01\u4e1a\uff0c\u4ece\u5173\u8054\u65b9\u8d2d\u4e70\u5546\u54c1\u5e76\u5c06\u5176\u8f6c\u552e\u7ed9\u72ec\u7acb\u65b9\uff0c\u800c\u4e0d\u4f1a\u663e\u8457\u6539\u53d8\u4ea7\u54c1\u7684\u7269\u7406\u6027\u8d28\u6216\u4e3a\u4ea7\u54c1\u589e\u52a0\u5b9e\u8d28\u6027\u7684\u65e0\u5f62\u8d44\u4ea7\u4ef7\u503c\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_von_cong_lai_CPM\"><\/span><b>\u6210\u672c\u52a0\u6210\u6cd5\uff08CPM\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u751f\u4ea7\u6210\u672c\u52a0\u4e0a\u5408\u7406\u7684\u6bdb\u5229\u7387\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u5bf9\u8c61\uff1a\u4e3a\u6bcd\u516c\u53f8\u6216\u5173\u8054\u65b9\u63d0\u4f9b\u5408\u540c\u5236\u9020\u670d\u52a1\u7684\u4f01\u4e1a\uff1b\u4e3a\u96c6\u56e2\u5185\u90e8\u63d0\u4f9b\u975e\u6838\u5fc3\u4ef7\u503c\u94fe\u670d\u52a1\uff08IT\u3001\u96c6\u4e2d\u4f1a\u8ba1\u3001\u4eba\u529b\u8d44\u6e90\uff09\u7684\u4f01\u4e1a\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_ty_suat_loi_nhuan_rong_TNMM\"><\/span><b>\u51c0\u5229\u6da6\u7387\uff08NPRI\uff09\u6bd4\u8f83\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c06\u4f01\u4e1a\u7684\u51c0\u5229\u6da6\u7387\uff08ROS\u3001ROA\u3001ROCE\uff09\u4e0e\u53ef\u6bd4\u72ec\u7acb\u7ade\u4e89\u5bf9\u624b\u8fdb\u884c\u6bd4\u8f83\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u8303\u56f4\uff1a\u8d8a\u5357\u5927\u591a\u6570\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u751f\u4ea7\u7ecf\u8425\u6d41\u7a0b\u590d\u6742\uff0c\u96be\u4ee5\u76f4\u63a5\u83b7\u53d6\u4ef7\u683c\u5bf9\u6bd4\u6570\u636e\u3002\u7531\u4e8e\u8be5\u65b9\u6cd5\u5728\u56fd\u9645\u6570\u636e\u5e93\u4e2d\u68c0\u7d22\u6570\u636e\u5177\u6709\u5f88\u9ad8\u7684\u53ef\u884c\u6027\uff0c\u56e0\u6b64\u5728\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u4e2d\u88ab\u5e7f\u6cdb\u5e94\u7528\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_PSM\"><\/span><b>\u5229\u6da6\u5206\u4eab\u6cd5\uff08PSM\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u914d\u4ee5\u5404\u65b9\u5b9e\u9645\u8d21\u732e\u7684\u8d44\u4ea7\u548c\u627f\u62c5\u7684\u98ce\u9669\u4e3a\u57fa\u7840\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\uff1a\u9ad8\u79d1\u6280\u516c\u53f8\u3001\u5236\u836f\u516c\u53f8\u6216\u5408\u4f5c\u7814\u53d1\u9879\u76ee\uff0c\u5176\u4e2d\u5404\u65b9\u8d21\u732e\u72ec\u7279\u7684\u65e0\u5f62\u8d44\u4ea7\uff0c\u5176\u4ef7\u503c\u96be\u4ee5\u5206\u79bb\uff0c\u6216\u8005\u9ad8\u5ea6\u4e00\u4f53\u5316\u7684\u4ea4\u6613\uff0c\u65e0\u6cd5\u5355\u72ec\u5206\u6790\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_khong_the_tu_lap_ho_so_giao_dich_lien_ket\"><\/span><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u4e0d\u80fd\u521b\u5efa\u81ea\u5df1\u7684\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3666\" aria-describedby=\"caption-attachment-3666\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3666\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3666\" class=\"wp-caption-text\">\u4f01\u4e1a\u5e94\u8be5\u4f7f\u7528\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u7684\u7406\u7531\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u4f01\u4e1a\u53ef\u4ee5\u81ea\u884c\u4e86\u89e3\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u4f46\u5982\u679c\u6ca1\u6709\u4e13\u4e1a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\uff0c\u5b9e\u65bd\u8be5\u6cd5\u4ee4\u5f80\u5f80\u4f1a\u5bfc\u81f4\u91cd\u5927\u98ce\u9669\uff0c\u539f\u56e0\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u57fa\u51c6\u6570\u636e\uff1a\u7a0e\u52a1\u673a\u5173\u4f7f\u7528Orbis\u548cBloomberg\u7b49\u6602\u8d35\u7684\u4ed8\u8d39\u6570\u636e\u7cfb\u7edf\u3002\u800c\u81ea\u884c\u7f16\u5236\u6570\u636e\u7684\u4f01\u4e1a\u5f80\u5f80\u4f9d\u8d56\u4e3b\u89c2\u6570\u636e\uff0c\u8fd9\u4e9b\u6570\u636e\u5f88\u5bb9\u6613\u88ab\u8d28\u7591\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u529f\u80fd\u8d44\u4ea7\u98ce\u9669\u5206\u6790\u6280\u80fd\uff1a\u529f\u80fd\u8d44\u4ea7\u98ce\u9669\u5206\u6790\uff08FAR \u5206\u6790\uff09\u9700\u8981\u903b\u8f91\u601d\u7ef4\u548c\u5b9e\u8df5\u7ecf\u9a8c\u6765\u634d\u536b\u81ea\u5df1\u5728\u68c0\u67e5\u5458\u9762\u524d\u7684\u7acb\u573a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u6210\u672c\u7684\u65b9\u6cd5<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u8fd8\u6709\u8fc7\u6e21\u6027\u89c4\u5b9a\uff1a\u5982\u679c\u4f01\u4e1a\u4e0d\u53ca\u65f6\u66f4\u65b0\uff0c\u5f53\u7b2c 132 \u53f7\u6cd5\u4ee4\u548c\u7b2c 20 \u53f7\u6cd5\u4ee4\u6b63\u5f0f\u88ab\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u53d6\u4ee3\u65f6\uff0c\u5b83\u4eec\u5f88\u5bb9\u6613\u9519\u8fc7\u6fc0\u52b1\u63aa\u65bd\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_vuot_troi_ma_dich_vu_kiem_toan_giao_dich_lien_ket_mang_lai\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u5e26\u6765\u7684\u5353\u8d8a\u4f18\u52bf\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3665\" aria-describedby=\"caption-attachment-3665\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3665\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai.jpg\" alt=\"L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i m\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3665\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u5e26\u6765\u7684\u5353\u8d8a\u4f18\u52bf\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\uff0c\u4f01\u4e1a\u53ef\u83b7\u5f97\u4ee5\u4e0b\u5207\u5b9e\u5229\u76ca\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u5b8c\u5168\u5408\u6cd5\u5408\u89c4\uff1a\u6309\u7167\u6807\u51c6\u7a0b\u5e8f\u5b8c\u6210\u6240\u6709 4 \u4efd\u7a0e\u52a1\u9644\u5f55\u8868\u683c\u548c 3 \u7ea7\u6587\u4ef6\u96c6\uff08\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u3001\u56fd\u522b\u62a5\u544a\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u62a4\u6570\u636e\u514d\u53d7\u5ba1\u8ba1\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u5c06\u4e0e\u4f01\u4e1a\u5408\u4f5c\uff0c\u6839\u636e\u79d1\u5b66\u6570\u636e\u89e3\u91ca\u548c\u53cd\u9a73\u7a0e\u52a1\u673a\u5173\u63d0\u51fa\u7684\u4e0d\u5229\u8bba\u70b9\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u5316\u73b0\u91d1\u6d41\u548c\u7a0e\u6536\uff1a\u53d1\u73b0\u5b9a\u4ef7\u653f\u7b56\u4e2d\u7684\u4e0d\u4e00\u81f4\u4e4b\u5904\uff0c\u4ee5\u4fbf\u53ca\u65f6\u8fdb\u884c\u8c03\u6574\uff0c\u907f\u514d\u5e74\u5ea6\u6b20\u7a0e\u548c\u6ede\u7eb3\u91d1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6301\u4e1a\u52a1\u6218\u7565\uff1a\u901a\u8fc7\u5206\u6790\u884c\u4e1a\u5229\u6da6\u7387\uff0c\u4f01\u4e1a\u53ef\u4ee5\u4e86\u89e3\u81ea\u8eab\u76f8\u5bf9\u4e8e\u7ade\u4e89\u5bf9\u624b\u7684\u5730\u4f4d\uff0c\u4ece\u800c\u66f4\u6709\u6548\u5730\u8c03\u6574\u4e1a\u52a1\u8ba1\u5212\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b89\u5fc3\u4e13\u6ce8\u4e8e\u751f\u4ea7\uff1a\u6d88\u9664\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u7a0e\u98ce\u9669\u7684\u62c5\u5fe7\uff0c\u4f7f\u7ba1\u7406\u5c42\u80fd\u591f\u4e13\u6ce8\u4e8e\u589e\u957f\u76ee\u6807\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4f18\u5316\u8fd9\u4e00\u6d41\u7a0b\uff0c\u8bb8\u591a\u4f01\u4e1a\u9009\u62e9\u4e86\u2026\u2026<\/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;\"> \u63d0\u4f9b\u6df1\u5165\u7684\u6280\u672f\u548c\u6570\u636e\u652f\u6301\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_giao_dich_lien_ket_nam_2026\"><\/span><b>2026\u5e74\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u4ef7\u683c\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u7684\u8d39\u7528\u901a\u5e38\u6bd4\u8f83\u7075\u6d3b\uff0c\u53d6\u51b3\u4e8e\u6587\u4ef6\u7684\u590d\u6742\u7a0b\u5ea6\u3002\u4ee5\u4e0b\u662f\u4f01\u4e1a\u5ba1\u8ba1\u7684\u8d39\u7528\u8303\u56f4\u793a\u4f8b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a <\/b><span style=\"font-weight: 400;\">2026 \u5e74\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u5b9a\u4ef7\u6846\u67b6\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u5546\u4e1a\u96c6\u56e2<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u4ea4\u6613\u89c4\u6a21\u548c\u7279\u5f81<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u670d\u52a1\u8d39\uff08\u8d8a\u5357\u76fe\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\/\u56fd\u5185\u4f01\u4e1a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6536\u5165\u4e0d\u8db31000\u4ebf\u7f8e\u5143\uff0c\u552f\u4e00\u53ef\u7528\u7684\u8d37\u6b3e\u5173\u7cfb\u662f\u7b80\u5355\u7684\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3000\u4e07\u81f35500\u4e07<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8425\u4e1a\u6536\u51651000\u4ebf\u81f35000\u4ebf\uff0c\u5185\u90e8\u4ea4\u6613\u6d89\u53ca\u5546\u54c1\u548c\u670d\u52a1\u7684\u4e70\u5356\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6000\u4e07\u81f31.5\u4ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8de8\u56fd\u516c\u53f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8425\u6536\u8d85\u8fc7 5000 \u4ebf\u7f8e\u5143\uff0c\u6d89\u53ca\u8de8\u5883\u4ea4\u6613\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u548c\u590d\u6742\u7684\u878d\u8d44\u65b9\u6848\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.6\u4ebf\u81f33.5\u4ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56de\u987e\u4e0e\u89e3\u91ca<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e3a\u5df2\u6709\u6587\u4ef6\u4f46\u9700\u8981\u5728\u68c0\u67e5\u524d\u8fdb\u884c\u5ba1\u6838\u7684\u4f01\u4e1a\u63d0\u4f9b\u652f\u6301\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8054\u7cfb\u4ee5\u8fbe\u6210\u534f\u8bae<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ee5\u4e0a\u4ef7\u683c\u4ec5\u4f9b\u53c2\u8003\u3002\u8bf7\u8054\u7cfb MAN \u2013 Master Accountant Network \u83b7\u53d6\u8be6\u7ec6\u62a5\u4ef7\uff01<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_kiem_toan_giao_dich_lien_ket_chuan_Nghi_dinh_255_cua_MAN\"><\/span><b>MAN \u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u5b9e\u65bd\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u7684\u6807\u51c6\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u91c7\u7528\u4e25\u683c\u7684 5 \u6b65\u6d41\u7a0b\u6765\u786e\u4fdd\u4e13\u4e1a\u6027\u548c\u53ef\u9760\u6027\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7cfb\u7edf\u8c03\u67e5\uff1a\u8bc6\u522b\u5173\u8054\u65b9\u5e76\u5bf9\u91cd\u5927\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u5206\u7c7b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6df1\u5165\u7684 FAR \u5206\u6790\uff1a\u91c7\u8bbf\u804c\u80fd\u90e8\u95e8\uff0c\u4e86\u89e3\u8c01\u521b\u9020\u4ef7\u503c\u3001\u8c01\u6301\u6709\u8d44\u4ea7\u4ee5\u53ca\u8c01\u627f\u62c5\u4ea4\u6613\u98ce\u9669\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57fa\u51c6\u5206\u6790\uff1a\u5229\u7528\u4e13\u95e8\u7684\u6570\u636e\u5e93\uff0c\u627e\u5230\u81f3\u5c11\u4e94\u5bb6\u529f\u80fd\u7c7b\u4f3c\u7684\u72ec\u7acb\u4f01\u4e1a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u72ec\u7acb\u7684\u5b9a\u4ef7\u8303\u56f4\uff1a\u8ba1\u7b97\u8d22\u52a1\u6307\u6807\uff08\u5982\u9500\u552e\u56de\u62a5\u7387 - ROS\uff09\uff0c\u5e76\u4f7f\u7528\u56db\u5206\u4f4d\u8ddd\u6cd5\u786e\u5b9a\u57fa\u51c6\u5b9a\u4ef7\u8303\u56f4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u5177\u6587\u4ef6\u548c\u5e94\u6025\u54a8\u8be2\uff1a\u6700\u7ec8\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6587\u4ef6\uff0c\u5e76\u4e3a\u4e0b\u4e00\u5e74\u5ea6\u7684\u4ef7\u683c\u8c03\u6574\u63d0\u4f9b\u5efa\u8bae\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_can_tranh_khi_quan_ly_giao_dich_lien_ket\"><\/span><b>\u7ba1\u7406\u8054\u76df\u4ea4\u6613\u65f6\u5e94\u907f\u514d\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662fMAN\u5728\u63a5\u6536\u5ba2\u6237\u6587\u6863\u65f6\u7ecf\u5e38\u68c0\u6d4b\u5230\u7684\u9519\u8bef\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u80fd\u53ca\u65f6\u51c6\u5907\u6587\u4ef6\u3002\u4f01\u4e1a\u53ea\u670915\u4e2a\u5de5\u4f5c\u65e5\u7684\u65f6\u95f4\u5728\u63a5\u5230\u8981\u6c42\u540e\u63d0\u4ea4\u6587\u4ef6\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u62a5\u6587\u4ef6\u4e2d\u7684\u6570\u636e\u4e0e\u8d22\u52a1\u62a5\u8868\u4e0d\u7b26\u3002\u8f6c\u8ba9\u5b9a\u4ef7\u7533\u62a5\u6587\u4ef6\u4e2d\u7684\u5229\u6da6\u7387\u4e0e\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u4e0d\u7b26\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u6587\u4ef6\u8bc1\u660e\u63d0\u4f9b\u4e86\u5185\u90e8\u670d\u52a1\u3002\u7ba1\u7406\u8d39\u5df2\u652f\u4ed8\u7ed9\u516c\u53f8\uff0c\u4f46\u6ca1\u6709\u8bc1\u636e\u8868\u660e\u5b9e\u9645\u5de5\u4f5c\u5df2\u4ea4\u4ed8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u4e0a\u4e00\u5e74\u7684\u5bf9\u6bd4\u6570\u636e\u3002\u7b2c255\u53f7\u6cd5\u4ee4\u8981\u6c42\u5bf9\u6bd4\u6570\u636e\u5e94\u6309\u7167\u76f8\u5173\u89c4\u5b9a\u8fdb\u884c\u4f18\u5148\u6392\u5e8f\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u907f\u514d\u8fd9\u4e9b\u9519\u8bef\uff0c\u4f01\u4e1a\u5e94\u8003\u8651\u4ee5\u4e0b\u89e3\u51b3\u65b9\u6848\uff1a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-ty-tu-van-giao-dich-lien-ket\/\">\u4fe1\u8a89\u826f\u597d\u7684\u8054\u76df\u4ea4\u6613\u54a8\u8be2\u516c\u53f8<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ece\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\u5c31\u5efa\u7acb\u6570\u636e\u5b58\u50a8\u548c\u6838\u5bf9\u6d41\u7a0b\u3002.<\/span><\/p>\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;\">\u5173\u8054\u65b9\u4ea4\u6613\u662f\u4e00\u628a\u201c\u53cc\u5203\u5251\u201d\u3002\u5982\u679c\u7ba1\u7406\u5f97\u5f53\uff0c\u5b83\u4eec\u53ef\u4ee5\u4f18\u5316\u4f01\u4e1a\u8d44\u6e90\uff1b\u4f46\u5982\u679c\u51fa\u73b0\u5931\u8bef\uff0c\u5219\u53ef\u80fd\u56e0\u7a0e\u52a1\u5904\u7f5a\u800c\u62b5\u6d88\u6240\u6709\u5546\u4e1a\u6536\u76ca\u3002\u57282026\u5e74\u7684\u6570\u5b57\u5316\u7a0e\u52a1\u65f6\u4ee3\uff0c\u4e3b\u52a8\u5bfb\u627e\u4fe1\u8a89\u826f\u597d\u7684\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u662f\u4e00\u9879\u6218\u7565\u4e3e\u63aa\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u8981\u8ba9\u7a0e\u52a1\u98ce\u9669\u6210\u4e3a\u4f01\u4e1a\u53d1\u5c55\u7684\u969c\u788d\u3002 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\">\u63a5\u89e6<\/span><\/a><span style=\"font-weight: 400;\"> \u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accountant Network \u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u83b7\u53d6\u6709\u5173\u6700\u5b89\u5168\u3001\u6700\u900f\u660e\u3001\u6700\u6709\u6548\u7684\u7a0e\u52a1\u5408\u89c4\u8def\u7ebf\u56fe\u7684\u5efa\u8bae\u3002.<\/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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/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_dich_vu_kiem_toan_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u670d\u52a1\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=\"Co_quan_thue_co_duoc_su_dung_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_de_an_dinh_gia_giao_dich_lien_ket_khong\"><\/span><b>\u7a0e\u52a1\u673a\u5173\u80fd\u5426\u5229\u7528\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u6765\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9a\u4ef7\uff1f<\/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\u660e\u786e\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u7684\u56fd\u522b\u62a5\u544a\u53ea\u80fd\u7531\u7a0e\u52a1\u673a\u5173\u6839\u636e\u8d8a\u5357\u5728\u7a0e\u6536\u65b9\u9762\u7684\u56fd\u9645\u627f\u8bfa\u8fdb\u884c\u98ce\u9669\u7ba1\u7406\u548c\u4fe1\u606f\u4ea4\u6362\uff0c\u800c\u4e0d\u80fd\u7528\u4e8e\u8c03\u6574\u6216\u786e\u5b9a\u4f01\u4e1a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_bao_nhieu_thi_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u8fbe\u5230\u591a\u5c11\u6536\u5165\u95e8\u69db\u540e\uff0c\u7eb3\u7a0e\u4eba\u65e0\u9700\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u751f\u6548\u4ee5\u6765\uff0c\u514d\u9664\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u8425\u4e1a\u989d\u95e8\u69db\u5df2\u63d0\u9ad8\u81f35000\u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\uff0c\u540c\u65f6\u53d6\u6d88\u4e86\u4f01\u4e1a\u7ecf\u8425\u6027\u8d28\u7b80\u5355\u7684\u9650\u5236\u6761\u4ef6\u3002\u6b64\u9879\u653e\u5bbd\u63aa\u65bd\u65e8\u5728\u6269\u5927\u514d\u9664\u6587\u6863\u7f16\u5236\u8981\u6c42\u7684\u4f4e\u98ce\u9669\u7a0e\u52a1\u4f01\u4e1a\u8303\u56f4\u3002\u7136\u800c\uff0c\u514d\u9664\u6587\u6863\u7f16\u5236\u7684\u4f01\u4e1a\u4ecd\u987b\u6309\u7167\u89c4\u5b9a\u7684\u9644\u4ef6\u7533\u62a5\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\uff0c\u5e76\u5c06\u5176\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u5e76\u63d0\u4ea4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_ky_sau_khong\"><\/span><b>\u8d85\u8fc7 30% EBITDA \u91d1\u989d\u7684\u5229\u606f\u652f\u51fa\u80fd\u5426\u7ed3\u8f6c\u5230\u4e0b\u4e00\u671f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><span style=\"font-weight: 400;\">, \u5229\u606f\u652f\u51fa\u8d85\u8fc7 30% EBITDA \u7684\u90e8\u5206 <\/span><span style=\"font-weight: 400;\">\u5b8c\u5168\u53ef\u4ee5\u5c06\u5176\u7ed3\u8f6c\u5230\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\u3002<\/span><span style=\"font-weight: 400;\">. \u5177\u4f53\u800c\u8a00\uff0c\u8be5\u89c4\u5b9a\u5141\u8bb8\u5728\u540e\u7eed\u5e74\u4efd\u8fdb\u884c\u8fdb\u4e00\u6b65\u6263\u9664\uff0c\u6700\u957f\u8fde\u7eed\u7ed3\u8f6c\u671f\u9650\u4e0d\u5f97\u8d85\u8fc7 5 \u5e74\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_da_lap_Ho_so_xac_dinh_gia_theo_nguong_cu_duoi_200_ty_dong_thi_co_phai_lam_lai_theo_nguong_moi_khong\"><\/span><b>\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u5df2\u7ecf\u6839\u636e\u65e7\u7684\u95e8\u69db\uff08\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\uff09\u7f16\u5236\u4e86\u4f30\u503c\u62a5\u544a\uff0c\u662f\u5426\u9700\u8981\u6839\u636e\u65b0\u7684\u95e8\u69db\u91cd\u65b0\u7f16\u5236\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026 \u5e74\u4e4b\u524d\u7684\u7eb3\u7a0e\u671f\u65e0\u9700\u91cd\u65b0\u7533\u8bf7\uff0c\u56e0\u4e3a\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e0d\u5177\u6709\u8ffd\u6eaf\u6548\u529b\u3002\u4f46\u662f\uff0c\u4ece 2026 \u5e74\u7eb3\u7a0e\u671f\u5f00\u59cb\uff0c\u4f01\u4e1a\u9700\u8981\u6839\u636e\u65b0\u7684\u6536\u5165\u95e8\u69db\uff08\u4f4e\u4e8e 5000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u4e0d\u518d\u8981\u6c42\u4e1a\u52a1\u6027\u8d28\u7b80\u5355\uff09\u91cd\u65b0\u5ba1\u67e5\u514d\u7a0e\u6761\u4ef6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_muon_cho_muon_gia_tri_duoi_10_von_gop_chu_so_huu_co_bi_coi_la_quan_he_lien_ket_khong\"><\/span><b>\u4ef7\u503c\u4f4e\u4e8e 10% \u6240\u6709\u8005\u6743\u76ca\u7684\u8d37\u6b3e\u548c\u501f\u6b3e\u4ea4\u6613\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u6839\u636e\u65b0\u89c4\uff0c\u5173\u8054\u65b9\u5173\u7cfb\u4ec5\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\u4ea7\u751f\uff1a\u501f\u8d37\u4ea4\u6613\u91d1\u989d\u8fbe\u5230\u6216\u8d85\u8fc7\u6240\u6709\u8005\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u6295\u5165\u8d44\u672c\u768410%\uff0c\u4e14\u8be5\u4ea4\u6613\u5bf9\u8c61\u4e3a\u4f01\u4e1a\u7ba1\u7406\u6216\u63a7\u5236\u4eba\uff0c\u6216\u7b26\u5408\u89c4\u5b9a\u7684\u5173\u8054\u5bb6\u5ead\u5173\u7cfb\u4eba\u3002\u5982\u679c\u4ea4\u6613\u91d1\u989d\u4f4e\u4e8e\u6b64\u95e8\u69db\uff0c\u5219\u4e0d\u4f1a\u57fa\u4e8e\u501f\u8d37\u6807\u51c6\u4ea7\u751f\u5173\u8054\u65b9\u5173\u7cfb\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f3ng vai tr\u00f2 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 ph\u00e1t sinh giao d\u1ecbch n\u1ed9i b\u1ed9 trong n\u0103m 2026. Khi c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng \u1ee9ng d\u1ee5ng AI, Big Data v\u00e0 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf \u0111\u1ec3 r\u00e0 so\u00e1t h\u1ed3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4740,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3663","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=3663"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3663\/revisions"}],"predecessor-version":[{"id":4742,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3663\/revisions\/4742"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4740"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}