{"id":3794,"date":"2026-10-12T14:24:01","date_gmt":"2026-10-12T07:24:01","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3794"},"modified":"2026-10-12T14:24:37","modified_gmt":"2026-10-12T07:24:37","slug":"vay-ngan-hang-co-phai-giao-dich-lien-ket-khong","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/","title":{"rendered":"\u94f6\u884c\u8d37\u6b3e\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f"},"content":{"rendered":"<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\">Vay ng\u00e2n h\u00e0ng kh\u00f4ng m\u1eb7c nhi\u00ean l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026), quan h\u1ec7 li\u00ean k\u1ebft qua vay v\u1ed1n ch\u1ec9 ph\u00e1t sinh khi t\u1ed5ng d\u01b0 n\u1ee3 vay v\u1edbi b\u00ean cho vay \u0111\u00f3 \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay. Ngay c\u1ea3 khi v\u01b0\u1ee3t c\u1ea3 hai ng\u01b0\u1ee1ng, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng n\u1ebfu ng\u00e2n h\u00e0ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u00e3 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. B\u00e0i vi\u1ebft gi\u00fap k\u1ebf to\u00e1n v\u00e0 gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh t\u1ef1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u1ee7a m\u00ecnh c\u00f3 t\u1ea1o quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng, v\u00e0 v\u00ec sao \u0111i\u1ec1u n\u00e0y quy\u1ebft \u0111\u1ecbnh vi\u1ec7c l\u00e3i vay c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 30% hay kh\u00f4ng.<\/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\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Tra_loi_nhanh_theo_tinh_huong\" >Tr\u1ea3 l\u1eddi nhanh theo t\u00ecnh hu\u1ed1ng<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#The_nao_la_giao_dich_lien_ket_theo_phap_luat_hien_hanh\" >Th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Quan_he_lien_ket_qua_vay_von_tu_Nghi_dinh_1322020_den_Nghi_dinh_2552026\" >Quan h\u1ec7 li\u00ean k\u1ebft qua vay v\u1ed1n: t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020 \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Cach_xac_dinh_khoan_vay_ngan_hang_co_tao_quan_he_lien_ket_hay_khong\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 t\u1ea1o quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Buoc_1_Kiem_tra_cac_nguong_dinh_luong_dinh_ky\" >B\u01b0\u1edbc 1: Ki\u1ec3m tra c\u00e1c ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u1ecbnh k\u1ef3<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Buoc_2_Danh_gia_moi_quan_he_quan_tri_thuc_te\" >B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 m\u1ed1i quan h\u1ec7 qu\u1ea3n tr\u1ecb th\u1ef1c t\u1ebf<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Buoc_3_Hoan_thien_ho_so_giai_trinh\" >B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Khong_che_lai_vay_30_khi_co_giao_dich_lien_ket\" >Kh\u1ed1ng ch\u1ebf l\u00e3i vay 30% khi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Cac_truong_hop_de_gay_nham_lan\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#He_qua_cua_viec_ke_khai_sai_giao_dich_lien_ket\" >H\u1ec7 qu\u1ea3 c\u1ee7a vi\u1ec7c k\u00ea khai sai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Ket_luan_va_khuyen_nghi\" >K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Giai_dap_thac_mac_ve_vay_ngan_hang_co_phai_giao_dich_lien_ket_khong\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Vay_ngan_hang_co_phai_giao_dich_lien_ket_khong_theo_Nghi_dinh_2552026ND-CP\" >Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Du_no_vay_ngan_hang_vuot_25_von_gop_chu_so_huu_thi_co_bi_coi_la_co_quan_he_lien_ket_khong\" >D\u01b0 n\u1ee3 vay ng\u00e2n h\u00e0ng v\u01b0\u1ee3t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu th\u00ec c\u00f3 b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Doanh_nghiep_chi_vay_ngan_hang_doc_lap_khong_co_giao_dich_lien_ket_nao_khac_thi_lai_vay_co_bi_khong_che_30_khong\" >Doanh nghi\u1ec7p ch\u1ec9 vay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o kh\u00e1c th\u00ec l\u00e3i vay c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf 30% kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_thi_co_con_bi_khong_che_lai_vay_khong\" >\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 c\u00f2n b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e3i vay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Vay_ngan_hang_co_bao_lanh_cua_cong_ty_me_thi_co_phai_giao_dich_lien_ket_khong\" >Vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ea3o l\u00e3nh c\u1ee7a c\u00f4ng ty m\u1eb9 th\u00ec c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tra_loi_nhanh_theo_tinh_huong\"><\/span>Tr\u1ea3 l\u1eddi nhanh theo t\u00ecnh hu\u1ed1ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nhanh theo t\u00ecnh hu\u1ed1ng:<\/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;\"><strong>T\u00ecnh hu\u1ed1ng kho\u1ea3n vay ng\u00e2n h\u00e0ng<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f3 quan h\u1ec7 li\u00ean k\u1ebft qua vay v\u1ed1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u01b0 n\u1ee3 v\u1edbi ng\u00e2n h\u00e0ng d\u01b0\u1edbi 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, ho\u1eb7c kh\u00f4ng qu\u00e1 50% t\u1ed5ng d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u01b0\u1ee3t c\u1ea3 hai ng\u01b0\u1ee1ng, ng\u00e2n h\u00e0ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng (lo\u1ea1i tr\u1eeb)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d.1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u01b0\u1ee3t c\u1ea3 hai ng\u01b0\u1ee1ng, ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f9ng ch\u1ecbu \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng (lo\u1ea1i tr\u1eeb)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d.2<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u0110i\u1ec3m m\u1edbi:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n n\u1ee3 \u0111\u00e3 chuy\u1ec3n cho t\u1ed5 ch\u1ee9c mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n, t\u1ed5 ch\u1ee9c n\u00e0y kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng (lo\u1ea1i tr\u1eeb)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d.3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng n\u1eafm \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p, ho\u1eb7c doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, kh\u00f4ng ph\u1ee5 thu\u1ed9c ng\u01b0\u1ee1ng vay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ec3m a, \u0111i\u1ec3m m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>L\u01b0u \u00fd quan tr\u1ecdng: <\/b><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 b\u1ea5t k\u1ef3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o kh\u00e1c, t\u1ed5ng chi ph\u00ed l\u00e3i vay (k\u1ec3 c\u1ea3 l\u00e3i tr\u1ea3 ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp) v\u1eabn ch\u1ecbu m\u1ee9c kh\u1ed1ng ch\u1ebf 30% theo kho\u1ea3n 3 \u0110i\u1ec1u 16<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_giao_dich_lien_ket_theo_phap_luat_hien_hanh\"><\/span><b>Th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026, c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 <a 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\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a> ng\u00e0y 30\/6\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7. C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo kho\u1ea3n 17 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 (kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255). Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh:<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li>Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/li>\n<li>Vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c;<\/li>\n<li>Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/li>\n<\/ul>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\">Nh\u01b0 v\u1eady, m\u1ed9t kho\u1ea3n vay ch\u1ec9 l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft khi h\u1ed9i \u0111\u1ee7 hai y\u1ebfu t\u1ed1:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft: Hai b\u00ean thu\u1ed9c m\u1ed9t trong 12 tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255. X<\/span>em chi ti\u1ebft t\u1ea1i b\u00e0i <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/span><\/strong>.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh giao d\u1ecbch: G<\/span><\/span>i\u1eefa c\u00e1c b\u00ean \u0111\u00f3 c\u00f3 ho\u1ea1t \u0111\u1ed9ng vay, cho vay, b\u1ea3o l\u00e3nh ho\u1eb7c giao d\u1ecbch kh\u00e1c n\u00eau tr\u00ean.<\/li>\n<\/ul>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 18: k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/p>\n<h2 id=\"quan-h\u1ec7-li\u00ean-k\u1ebft-qua-vay-v\u1ed1n-t\u1eeb-ngh\u1ecb-\u0111\u1ecbnh-1322020-\u0111\u1ebfn-ngh\u1ecb-\u0111\u1ecbnh-2552026\" data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Quan_he_lien_ket_qua_vay_von_tu_Nghi_dinh_1322020_den_Nghi_dinh_2552026\"><\/span>Quan h\u1ec7 li\u00ean k\u1ebft qua vay v\u1ed1n: t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020 \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 255\/2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\">Ng\u01b0\u1ee1ng \u00edt nh\u1ea5t 25% ho\u1eb7c tr\u00ean 50% \u0111\u00e3 c\u00f3 t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP; \u0111i\u1ec3m kh\u00e1c bi\u1ec7t qua t\u1eebng l\u1ea7n s\u1eeda \u0111\u1ed5i l\u00e0 c\u00e1ch t\u00ednh d\u01b0 n\u1ee3 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb.<\/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;\"><strong>V\u0103n b\u1ea3n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00e1ch t\u00ednh ng\u01b0\u1ee1ng<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung, d\u00e0i h\u1ea1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay v\u1edbi b\u00ean cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p v\u00e0 tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung d.1, d.2 cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN 2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1eef d.1, d.2 (d\u1eabn chi\u1ebfu Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1 96\/2025\/QH15); <\/span><b>b\u1ed5 sung d.3<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>B\u1ed5 sung \u0111i\u1ec3m m\u1edbi: <\/strong>Ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m c kho\u1ea3n n\u00e0y<\/p>\n<h2 id=\"c\u00e1ch-x\u00e1c-\u0111\u1ecbnh-kho\u1ea3n-vay-ng\u00e2n-h\u00e0ng-c\u00f3-t\u1ea1o-quan-h\u1ec7-li\u00ean-k\u1ebft-hay-kh\u00f4ng\" data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_khoan_vay_ngan_hang_co_tao_quan_he_lien_ket_hay_khong\"><\/span>C\u00e1ch x\u00e1c \u0111\u1ecbnh kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 t\u1ea1o quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\">R\u00e0 so\u00e1t theo 3 b\u01b0\u1edbc d\u01b0\u1edbi \u0111\u00e2y cho t\u1eebng ng\u00e2n h\u00e0ng m\u00e0 doanh nghi\u1ec7p c\u00f3 d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n l\u1edbn.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Kiem_tra_cac_nguong_dinh_luong_dinh_ky\"><\/span><b>B\u01b0\u1edbc 1: Ki\u1ec3m tra c\u00e1c ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u1ecbnh k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 \u0111i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb nh\u01b0ng ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng v\u1eabn l\u00e0 v\u1ea1ch xu\u1ea5t ph\u00e1t. Doanh nghi\u1ec7p c\u1ea7n t\u00ednh to\u00e1n:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u1ec9 s\u1ed1 1 nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 1 = (T\u1ed5ng d\u01b0 n\u1ee3 vay ng\u00e2n h\u00e0ng\u00a0 \/ V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay) &gt; 25%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u1ec9 s\u1ed1 2 c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 2 = (T\u1ed5ng d\u01b0 n\u1ee3 vay ng\u00e2n h\u00e0ng \/ T\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n) &gt; 50%\u00a0\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\">Ch\u1ec9 khi c\u1ea3 hai t\u1ef7 l\u1ec7 c\u00f9ng \u0111\u1ea1t ng\u01b0\u1ee1ng th\u00ec m\u1edbi chuy\u1ec3n sang B\u01b0\u1edbc 2. N\u1ebfu T\u1ef7 l\u1ec7 1 d\u01b0\u1edbi 25% ho\u1eb7c T\u1ef7 l\u1ec7 2 kh\u00f4ng qu\u00e1 50%, kho\u1ea3n vay kh\u00f4ng t\u1ea1o quan h\u1ec7 li\u00ean k\u1ebft theo \u0111i\u1ec3m d. Ngh\u1ecb \u0111\u1ecbnh kh\u00f4ng n\u00eau th\u1eddi \u0111i\u1ec3m ch\u1ed1t d\u01b0 n\u1ee3, n\u00ean doanh nghi\u1ec7p n\u00ean theo d\u00f5i t\u1ef7 l\u1ec7 trong su\u1ed1t k\u1ef3 t\u00ednh thu\u1ebf (v\u00ed d\u1ee5 theo qu\u00fd) v\u00e0 l\u01b0u b\u1ea3ng t\u00ednh l\u00e0m b\u1eb1ng ch\u1ee9ng.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Danh_gia_moi_quan_he_quan_tri_thuc_te\"><\/span><b>B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 m\u1ed1i quan h\u1ec7 qu\u1ea3n tr\u1ecb th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\">N\u1ebfu v\u01b0\u1ee3t c\u1ea3 hai ng\u01b0\u1ee1ng, ki\u1ec3m tra ng\u00e2n h\u00e0ng c\u00f3 thu\u1ed9c c\u00e1c \u0111i\u1ec3m \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu t\u1ea1i d.1 v\u00e0 d.2 hay kh\u00f4ng:<\/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;\"><strong>C\u00e2u h\u1ecfi r\u00e0 so\u00e1t<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110i\u1ec3m t\u01b0\u01a1ng \u1ee9ng<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng c\u00f3 n\u1eafm tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p?<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng c\u00f3 l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u00e0 n\u1eafm \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng c\u00f3 ch\u1ec9 \u0111\u1ecbnh tr\u00ean 50% ban l\u00e3nh \u0111\u1ea1o, ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, kinh doanh?<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng c\u00f3 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p?<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m k<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 l\u00e0 c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a ng\u00e2n h\u00e0ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng?<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p c\u00f3 c\u00f9ng chung do m\u1ed9t b\u00ean th\u1ee9 ba ch\u1ec9 \u0111\u1ecbnh tr\u00ean 50% ban l\u00e3nh \u0111\u1ea1o, ho\u1eb7c c\u00f9ng ch\u1ecbu ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n?<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b, e, i (d.2)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\">N\u1ebfu t\u1ea5t c\u1ea3 c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 Kh\u00f4ng v\u00e0 ng\u00e2n h\u00e0ng c\u0169ng kh\u00f4ng thu\u1ed9c c\u00e1c \u0111i\u1ec3m c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu t\u1ea1i d.1, d.2 (g, h, l), kho\u1ea3n vay thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng \u0111i\u1ec3m d. B\u1ea3ng ch\u1ec9 li\u1ec7t k\u00ea c\u00e1c \u0111i\u1ec3m th\u01b0\u1eddng g\u1eb7p; danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 xem nguy\u00ean v\u0103n d.1 v\u00e0 d.2 \u1edf tr\u00ean.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_ho_so_giai_trinh\"><\/span><b>B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 3 []\">Doanh nghi\u1ec7p n\u00ean l\u01b0u s\u1eb5n \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra:<\/p>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, b\u1ea3ng theo d\u00f5i d\u01b0 n\u1ee3 v\u00e0 b\u1ea3ng t\u00ednh hai t\u1ef7 l\u1ec7 \u1edf B\u01b0\u1edbc 1.<\/li>\n<li>S\u1ed5 c\u1ed5 \u0111\u00f4ng ho\u1eb7c danh s\u00e1ch th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, c\u01a1 c\u1ea5u s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp.<\/li>\n<li>Danh s\u00e1ch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban \u0111i\u1ec1u h\u00e0nh v\u00e0 ngu\u1ed3n ch\u1ec9 \u0111\u1ecbnh.<\/li>\n<li>V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a ng\u00e2n h\u00e0ng v\u1ec1 vi\u1ec7c kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n (n\u1ebfu xin \u0111\u01b0\u1ee3c; \u0111\u00e2y l\u00e0 t\u00e0i li\u1ec7u b\u1ed5 tr\u1ee3, kh\u00f4ng ph\u1ea3i y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh).<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_che_lai_vay_30_khi_co_giao_dich_lien_ket\"><\/span><b>Kh\u1ed1ng ch\u1ebf l\u00e3i vay 30% khi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\">\u0110\u00e2y l\u00e0 l\u00fd do ch\u00ednh khi\u1ebfn doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e2u h\u1ecfi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng. Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n<blockquote>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;m57sfdy9h8g.10863&quot;}]\"><em>T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/p>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;m57sfdy9h8g.10863&quot;}]\"><em>Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/em><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, n\u1ebfu x\u00e1c \u0111\u1ecbnh sai vi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1ea5t \u0111i quy\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb h\u00e0ng t\u1ef7 \u0111\u1ed3ng chi ph\u00ed h\u1ee3p l\u1ec7, g\u00e2y thi\u1ec7t h\u1ea1i tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<p><strong>V\u00ed d\u1ee5 minh h\u1ecda: <\/strong>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh 50 t\u1ef7 \u0111\u1ed3ng, chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay 40 t\u1ef7 \u0111\u1ed3ng, kh\u1ea5u hao 10 t\u1ef7 \u0111\u1ed3ng. M\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a l\u00e0 30% x 100 = 30 t\u1ef7 \u0111\u1ed3ng; 10 t\u1ef7 \u0111\u1ed3ng c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau theo \u0111i\u1ec3m b. C\u00e1ch t\u00ednh ch\u1ec9 ti\u00eau n\u00e0y xem th\u00eam t\u1ea1i b\u00e0i <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cong-thuc-tinh-ebitda\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">c\u00f4ng th\u1ee9c t\u00ednh EBITDA<\/a><\/span><\/strong>.<\/p>\n<ul>\n<li><strong>Ng\u01b0\u1ee1ng 30% t\u00ednh tr\u00ean t\u1ed5ng chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/strong>, kh\u00f4ng ch\u1ec9 tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft. L\u00e3i tr\u1ea3 ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp v\u1eabn n\u1eb1m trong n\u00e0y.<\/li>\n<li><strong>\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u1eabn b\u1ecb kh\u1ed1ng ch\u1ebf:<\/strong> Kho\u1ea3n 3 \u0110i\u1ec1u 20 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo kho\u1ea3n 3 \u0110i\u1ec1u 16.<\/li>\n<\/ul>\n<p><strong>M\u1ed9t s\u1ed1 kho\u1ea3n vay kh\u00f4ng \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng 30%:<\/strong><\/p>\n<ul>\n<li>Kho\u1ea3n vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m;<\/li>\n<li>C\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA), vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c Ch\u00ednh ph\u1ee7 \u0111i vay n\u01b0\u1edbc ngo\u00e0i cho c\u00e1c doanh nghi\u1ec7p vay l\u1ea1i;<\/li>\n<li>C\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (ch\u01b0\u01a1ng tr\u00ecnh n\u00f4ng th\u00f4n m\u1edbi v\u00e0 gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng);<\/li>\n<li>C\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, sinh vi\u00ean, nh\u00e0 \u1edf x\u00e3 h\u1ed9i v\u00e0 d\u1ef1 \u00e1n ph\u00fac l\u1ee3i c\u00f4ng kh\u00e1c).<\/li>\n<\/ul>\n<p data-lfile-container=\"970b8575-0b3d-451f-8e9d-da7e7aff9731\" data-pm-slice=\"1 1 []\">T\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 \u0111\u01b0\u1ee3c k\u00ea khai t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255 (\u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 16).<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_de_gay_nham_lan\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3796\" aria-describedby=\"caption-attachment-3796\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3796\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-de-nham-lan-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u1ec5 nh\u1ea7m l\u1eabn v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-de-nham-lan-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-de-nham-lan-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-de-nham-lan-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-de-nham-lan-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-de-nham-lan-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3796\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u1ec5 nh\u1ea7m l\u1eabn v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 quy \u0111\u1ecbnh \u0111\u00e3 r\u00f5 h\u01a1n, v\u1eabn c\u00f3 nh\u1eefng t\u00ecnh hu\u1ed1ng khi\u1ebfn doanh nghi\u1ec7p l\u00fang t\u00fang khi t\u1ef1 h\u1ecfi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Vay Ng\u00e2n h\u00e0ng c\u00f3 b\u1ea3o l\u00e3nh c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c b\u00ean li\u00ean k\u1ebft: \u0110<\/span><\/span>i\u1ec3m d t\u00ednh c\u1ea3 &#8220;c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft&#8221;. Kho\u1ea3n vay ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c b\u00ean li\u00ean k\u1ebft b\u1ea3o \u0111\u1ea3m v\u00ec v\u1eady \u0111\u01b0\u1ee3c x\u00e9t khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi b\u00ean b\u1ea3o l\u00e3nh; b\u1ea3n th\u00e2n vi\u1ec7c b\u1ea3o l\u00e3nh (\u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh) c\u0169ng thu\u1ed9c \u0111\u1ecbnh ngh\u0129a giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 n\u1ebfu hai b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Vay, m\u01b0\u1ee3n ti\u1ec1n c\u1ee7a gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi th\u00e2n: <\/strong>T<\/span><\/span>heo \u0111i\u1ec3m l, doanh nghi\u1ec7p vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi th\u00e2n theo \u0111i\u1ec3m g th\u00ec ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh 255 b\u1ed5 sung &#8220;m\u01b0\u1ee3n, cho m\u01b0\u1ee3n&#8221; so v\u1edbi quy \u0111\u1ecbnh c\u0169. Khi \u0111\u00f3 to\u00e0n b\u1ed9 l\u00e3i vay, k\u1ec3 c\u1ea3 l\u00e3i tr\u1ea3 ng\u00e2n h\u00e0ng, ch\u1ecbu ng\u01b0\u1ee1ng 30%.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><strong>Ng\u00e2n h\u00e0ng \u0111\u1ed3ng th\u1eddi l\u00e0 c\u1ed5 \u0111\u00f4ng: <\/strong><\/strong>Lo\u1ea1i tr\u1eeb d.1 kh\u00f4ng \u00e1p d\u1ee5ng n\u1ebfu ng\u00e2n h\u00e0ng tham gia g\u00f3p v\u1ed1n, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t theo c\u00e1c \u0111i\u1ec3m \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu; doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 b\u00ean li\u00ean k\u1ebft theo \u0111i\u1ec3m m.<\/li>\n<li aria-level=\"1\"><strong>Kho\u1ea3n n\u1ee3 \u0111\u00e3 b\u00e1n cho t\u1ed5 ch\u1ee9c mua b\u00e1n n\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc: <\/strong>X\u00e9t theo d.3. ch\u1ec9 c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m c.<\/li>\n<li aria-level=\"1\">Ch\u1ec9 vay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o kh\u00e1c: Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng kho\u1ea3n 3 \u0110i\u1ec1u 16, n\u00ean kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf 30% theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_cua_viec_ke_khai_sai_giao_dich_lien_ket\"><\/span><b>H\u1ec7 qu\u1ea3 c\u1ee7a vi\u1ec7c k\u00ea khai sai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 quan trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c h\u1ec7 qu\u1ea3 kh\u1ed1c li\u1ec7t v\u1ec1 thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf: Kho\u1ea3n 3 \u0110i\u1ec1u 21 cho ph\u00e9p c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, thu nh\u1eadp ch\u1ecbu thu\u1ebf, ho\u1eb7c s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00ea khai, k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, k\u00ea khai sai th\u00f4ng tin ho\u1eb7c kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c I. \u0110\u1ec3 tr\u00e1nh tr\u01b0\u1eddng \u0111\u00e1ng ti\u1ebfc x\u1ea3y ra, Qu\u00fd doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 B\u1ed9 H\u1ed3 s\u01a1 mang t\u00ednh thuy\u1ebft ph\u1ee5c cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ea5t quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf: Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, vi\u1ec7c vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 l\u00e0m doanh nghi\u1ec7p m\u1ea5t \u0111i t\u01b0 c\u00e1ch h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111ang \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30%: K\u00e9o theo truy thu thu\u1ebf TNDN v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<li aria-level=\"1\">Ph\u1ea3i b\u1ed5 sung h\u1ed3 s\u01a1 khi \u0111\u00e3 b\u1ecb y\u00eau c\u1ea7u: Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn v\u0103n b\u1ea3n y\u00eau c\u1ea7u, \u0111\u01b0\u1ee3c gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c n\u1ebfu c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng (kho\u1ea3n 4 \u0110i\u1ec1u 18)<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vay ng\u00e2n h\u00e0ng ch\u1ec9 tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft khi kho\u1ea3n vay v\u01b0\u1ee3t \u0111\u1ed3ng th\u1eddi hai ng\u01b0\u1ee1ng 25%, 50% v\u00e0 ng\u00e2n h\u00e0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb, ho\u1eb7c khi ng\u00e2n h\u00e0ng l\u00e0 b\u00ean li\u00ean k\u1ebft theo \u0111i\u1ec3m kh\u00e1c c\u1ee7a kho\u1ea3n 2 \u0110i\u1ec1u 5. V\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh hai t\u1ef7 l\u1ec7 cho t\u1eebng ng\u00e2n h\u00e0ng theo qu\u00fd v\u00e0 l\u01b0u b\u1ea3ng t\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t c\u01a1 c\u1ea5u s\u1edf h\u1eefu, nh\u00e2n s\u1ef1 l\u00e3nh \u0111\u1ea1o \u0111\u1ec3 ch\u1ee9ng minh ng\u00e2n h\u00e0ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u0110\u00e1nh gi\u00e1 l\u1ea1i ngay khi c\u00f3 b\u1ea3o l\u00e3nh c\u1ee7a b\u00ean li\u00ean k\u1ebft, kho\u1ea3n vay ho\u1eb7c m\u01b0\u1ee3n t\u1eeb ng\u01b0\u1eddi qu\u1ea3n l\u00fd, hay kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c chuy\u1ec3n cho t\u1ed5 ch\u1ee9c mua b\u00e1n n\u1ee3.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o, t\u00ednh tr\u01b0\u1edbc m\u1ee9c l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb 30% \u0111\u1ec3 d\u1eef b\u00e1o thu\u1ebf TNDN<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n h\u1ed7 tr\u1ee3, Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft!<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/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\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n Mi\u1ec5n Ph\u00ed <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/li>\n<li aria-level=\"1\"><b>Mobile\/Zalo:<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>Email:<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\"><strong>Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/strong>\u00a0<\/a><\/li>\n<li aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\"><strong>Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/strong>\u00a0<\/a><\/li>\n<\/ul>\n<p>Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <strong><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/strong>. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_vay_ngan_hang_co_phai_giao_dich_lien_ket_khong\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn nh\u1ea5t nh\u1eb1m l\u00e0m r\u00f5 v\u1ea5n \u0111\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_co_phai_giao_dich_lien_ket_khong_theo_Nghi_dinh_2552026ND-CP\"><\/span>Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng m\u1eb7c nhi\u00ean. Kho\u1ea3n vay ch\u1ec9 t\u1ea1o quan h\u1ec7 li\u00ean k\u1ebft khi t\u1ed5ng d\u01b0 n\u1ee3 v\u1edbi ng\u00e2n h\u00e0ng \u0111\u00f3 \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n. K\u1ec3 c\u1ea3 khi v\u01b0\u1ee3t ng\u01b0\u1ee1ng, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng n\u1ebfu ng\u00e2n h\u00e0ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb t\u1ea1i \u0111i\u1ec3m d.1, d.2 kho\u1ea3n 2 \u0110i\u1ec1u 5.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Du_no_vay_ngan_hang_vuot_25_von_gop_chu_so_huu_thi_co_bi_coi_la_co_quan_he_lien_ket_khong\"><\/span>D\u01b0 n\u1ee3 vay ng\u00e2n h\u00e0ng v\u01b0\u1ee3t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu th\u00ec c\u00f3 b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng. Doanh nghi\u1ec7p c\u00f2n ph\u1ea3i ki\u1ec3m tra d\u01b0 n\u1ee3 v\u1edbi ng\u00e2n h\u00e0ng \u0111\u00f3 c\u00f3 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n hay kh\u00f4ng. Ch\u1ec9 khi \u0111\u1ea1t hai ng\u01b0\u1ee1ng m\u1edbi x\u00e9t ti\u1ebfp c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb. N\u1ebfu ng\u00e2n h\u00e0ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p theo c\u00e1c \u0111i\u1ec3m \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu, doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft qua kho\u1ea3n vay n\u00e0y.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chi_vay_ngan_hang_doc_lap_khong_co_giao_dich_lien_ket_nao_khac_thi_lai_vay_co_bi_khong_che_30_khong\"><\/span>Doanh nghi\u1ec7p ch\u1ec9 vay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o kh\u00e1c th\u00ec l\u00e3i vay c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf 30% kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng. M\u1ee9c kh\u1ed1ng ch\u1ebf t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quan h\u1ec7 v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o th\u00ec kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_thi_co_con_bi_khong_che_lai_vay_khong\"><\/span>\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 c\u00f2n b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e3i vay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3. Kho\u1ea3n 3 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo kho\u1ea3n 3 \u0110i\u1ec1u 16.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_co_bao_lanh_cua_cong_ty_me_thi_co_phai_giao_dich_lien_ket_khong\"><\/span><strong>Vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ea3o l\u00e3nh c\u1ee7a c\u00f4ng ty m\u1eb9 th\u00ec c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u1ea7n xem x\u00e9t k\u1ef9. \u0110i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 t\u00ednh c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft khi x\u00e9t quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi b\u00ean b\u1ea3o l\u00e3nh. Ngo\u00e0i ra, c\u00f4ng ty m\u1eb9 th\u01b0\u1eddng \u0111\u00e3 l\u00e0 b\u00ean li\u00ean k\u1ebft v\u00e0 vi\u1ec7c b\u1ea3o l\u00e3nh l\u00e0 \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh thu\u1ed9c \u0111\u1ecbnh ngh\u0129a giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4, khi \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u1ed5ng l\u00e3i vay ch\u1ecbu ng\u01b0\u1ee1ng 30%.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vay ng\u00e2n h\u00e0ng kh\u00f4ng m\u1eb7c nhi\u00ean l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026), quan h\u1ec7 li\u00ean k\u1ebft qua vay v\u1ed1n ch\u1ec9 ph\u00e1t sinh khi t\u1ed5ng d\u01b0 n\u1ee3 vay v\u1edbi b\u00ean cho vay \u0111\u00f3 \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3795,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3794","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\/3794","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=3794"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3794\/revisions"}],"predecessor-version":[{"id":5322,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3794\/revisions\/5322"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3795"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}