{"id":3907,"date":"2026-08-06T16:00:58","date_gmt":"2026-08-06T09:00:58","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3907"},"modified":"2026-08-06T16:06:34","modified_gmt":"2026-08-06T09:06:34","slug":"cac-truong-hop-phai-ke-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/","title":{"rendered":"\u6839\u636e\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u9700\u8981\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6848\u4ef6"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo <\/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;\"> ch\u00ednh th\u1ee9c b\u1ed5 sung th\u00eam quan h\u1ec7 li\u00ean k\u1ebft qua h\u00ecnh th\u1ee9c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1ed1n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, c\u00f9ng h\u00e0ng lo\u1ea1t thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. Tr\u00ean th\u1ef1c t\u1ebf h\u1ed7 tr\u1ee3 thanh tra thu\u1ebf, \u0111\u00e2y ch\u00ednh l\u00e0 nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ho\u1eb7c b\u00e1c b\u1ecf h\u1ed3 s\u01a1 d\u00f9 kh\u00f4ng c\u1ed1 \u00fd vi ph\u1ea1m. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng tr\u00e1nh r\u1ee7i ro truy thu, x\u1eed ph\u1ea1t.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Boi_canh_quan_ly_Thue_Giao_dich_lien_ket_nam_2026\" >B\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd Thu\u1ebf Giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Cac_Ben_lien_ket_va_dieu_kien_tien_quyet_de_xac_dinh_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\" >C\u00e1c B\u00ean li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Nhom_quan_he_so_huu_von_truc_tiep_va_gian_tiep\" >Nh\u00f3m quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Nhom_quan_he_dieu_hanh_kiem_soat_va_chi_phoi\" >Nh\u00f3m quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t v\u00e0 chi ph\u1ed1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Nhom_quan_he_tai_chinh_va_no_vay_Trong_tam_thanh_tra\" >Nh\u00f3m quan h\u1ec7 t\u00e0i ch\u00ednh v\u00e0 n\u1ee3 vay (Tr\u1ecdng t\u00e2m thanh tra)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Phan_tich_chi_tiet_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\" >Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Giao_dich_mua_ban_trao_doi_tai_san_huu_hinh_va_vo_hinh\" >Giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Giao_dich_vay_cho_vay_va_cac_khoan_ho_tro_tai_chinh_dac_thu\" >Giao d\u1ecbch vay, cho vay v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Giao_dich_cung_cap_dich_vu_noi_bo\" >Giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Giao_dich_vay_cho_vay_muon_cho_muon_va_cac_khoan_ho_tro_tai_chinh_dac_thu\" >Giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Giao_dich_cung_cap_dich_vu_noi_bo-2\" >Giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Thoa_thuan_mua_ban_su_dung_chung_nguon_luc_va_chia_se_chi_phi\" >Th\u1ecfa thu\u1eadn mua b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c v\u00e0 chia s\u1ebb chi ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Giao_dich_chuyen_nhuong_von_va_dau_tu_tai_chinh\" >Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Quy_trinh_thuc_hien_va_He_thong_ho_so_chuyen_gia\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 H\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Nguong_va_nghia_vu_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_theo_Nghi_dinh_2552026\" >Ng\u01b0\u1ee1ng v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/a><\/li><\/ul><\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Cap_nhat_truong_hop_duoc_mien_tru_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >C\u1eadp nh\u1eadt tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Rui_ro_khong_che_chi_phi_lai_vay\" >R\u1ee7i ro kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/a><\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Nhung_loi_thuong_gap_khi_xac_dinh_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\" >Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai 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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Chien_luoc_quan_ly_tuan_thu_cho_doanh_nghiep\" >Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Cac_truong_hop_phai_ke_khai_giao_dich_lien_ket_theo_quy_dinh_moi_gom_nhung_nhom_nao\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi g\u1ed3m nh\u1eefng nh\u00f3m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Doanh_nghiep_vay_von_ngan_hang_co_duoc_xem_la_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch 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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Muon_tien_Giam_doc_khong_lai_suat_co_phai_ke_khai_giao_dich_lien_ket_theo_quy_dinh_moi_khong\" >M\u01b0\u1ee3n ti\u1ec1n Gi\u00e1m \u0111\u1ed1c kh\u00f4ng l\u00e3i su\u1ea5t c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Hai_doanh_nghiep_cung_mot_chu_so_huu_nhung_khong_mua_ban_gi_co_phai_ke_khai_khong\" >Hai doanh nghi\u1ec7p c\u00f9ng m\u1ed9t ch\u1ee7 s\u1edf h\u1eefu nh\u01b0ng kh\u00f4ng mua b\u00e1n g\u00ec c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Nguong_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_moi_nhat_theo_Nghi_dinh_2552026_la_bao_nhieu\" >Ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026 l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Doanh_nghiep_co_doanh_thu_bao_nhieu_thi_phai_lap_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >Doanh nghi\u1ec7p c\u00f3 doanh thu bao nhi\u00eau th\u00ec ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_quan_ly_Thue_Giao_dich_lien_ket_nam_2026\"><\/span><b>B\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd Thu\u1ebf Giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: center;\"><iframe loading=\"lazy\" title=\"YouTube \u89c6\u9891\u64ad\u653e\u5668\" src=\"https:\/\/www.youtube.com\/embed\/WHpmk77IaDQ?si=s0m0hBW2hKcZ3fpV\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 ph\u00e1t sinh giao d\u1ecbch n\u1ed9i b\u1ed9. V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) trong vi\u1ec7c soi chi\u1ebfu d\u1eef li\u1ec7u, ng\u00e0nh Thu\u1ebf d\u1ec5 d\u00e0ng ph\u00e1t hi\u1ec7n c\u00e1c sai l\u1ec7ch gi\u1eefa l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 ph\u00ed giao d\u1ecbch th\u00f4ng qua c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a ho\u00e0n to\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh c\u1ef1c k\u1ef3 nghi\u00eam tr\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh thu\u1ebf: C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf gi\u00e1 tr\u1ecb giao d\u1ecbch doanh nghi\u1ec7p t\u1ef1 k\u00ea khai v\u00e0 \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ee9c gi\u00e1 d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh n\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh kh\u00f4ng \u0111\u1ee7 s\u1ee9c thuy\u1ebft ph\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh: M\u1ee9c ph\u1ea1t cho vi\u1ec7c ch\u1eadm n\u1ed9p ho\u1eb7c n\u1ed9p thi\u1ebfu c\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 t\u0103ng \u0111\u00e1ng k\u1ec3 nh\u1eb1m r\u0103n \u0111e c\u00e1c h\u00e0nh vi chuy\u1ec3n gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ea5t uy t\u00edn doanh nghi\u1ec7p: M\u1ed9t khi b\u1ecb x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 th\u1ea5p, doanh nghi\u1ec7p s\u1ebd n\u1eb1m trong danh s\u00e1ch \u0111en b\u1ecb thanh ki\u1ec3m tra thu\u1ebf \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_Ben_lien_ket_va_dieu_kien_tien_quyet_de_xac_dinh_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\"><\/span><b>C\u00e1c B\u00ean li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4872\" aria-describedby=\"caption-attachment-4872\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4872\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4872\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 nh\u1eadn di\u1ec7n c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Theo khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp d\u1ef1a tr\u00ean hai y\u1ebfu t\u1ed1: S\u1edf h\u1eefu v\u00e0 Ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_quan_he_so_huu_von_truc_tiep_va_gian_tiep\"><\/span><b>Nh\u00f3m quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 x\u00e1c l\u1eadp ngh\u0129a v\u1ee5 k\u00ea khai. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c ng\u01b0\u1ee1ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1ee1ng s\u1edf h\u1eefu 25%:<\/b><span style=\"font-weight: 400;\"> Khi m\u1ed9t b\u00ean n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1ee1ng c\u1ed5 \u0111\u00f4ng l\u1edbn 10%:<\/b><span style=\"font-weight: 400;\"> T\u1ea1i c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang, n\u1ebfu m\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u00e0 n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n, m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_quan_he_dieu_hanh_kiem_soat_va_chi_phoi\"><\/span><b>Nh\u00f3m quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t v\u00e0 chi ph\u1ed1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p l\u1ea7m t\u01b0\u1edfng r\u1eb1ng kh\u00f4ng chung v\u1ed1n th\u00ec kh\u00f4ng li\u00ean k\u1ebft. Tuy nhi\u00ean, th\u1ef1c t\u1ebf thanh tra thu\u1ebf n\u0103m 2026 cho th\u1ea5y c\u01a1 quan ch\u1ee9c n\u0103ng t\u1eadp trung r\u1ea5t s\u00e2u v\u00e0o quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 nhi\u1ec7m nh\u00e2n s\u1ef1:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu m\u1ed9t b\u00ean c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m tr\u00ean 50% th\u00e0nh vi\u00ean Ban qu\u1ea3n tr\u1ecb ho\u1eb7c tr\u1ef1c ti\u1ebfp ch\u1ec9 \u0111\u1ecbnh Ban gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh, ngh\u0129a v\u1ee5 k\u00ea khai s\u1ebd ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed9c quy\u1ec1n c\u00f4ng ngh\u1ec7:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean s\u1ef1 nh\u01b0\u1ee3ng quy\u1ec1n c\u00f4ng ngh\u1ec7 ho\u1eb7c b\u00ed quy\u1ebft kinh doanh chi\u1ebfm tr\u00ean 50% gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m t\u1eeb m\u1ed9t \u0111\u1ed1i t\u00e1c duy nh\u1ea5t, \u0111\u1ed1i t\u00e1c \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_quan_he_tai_chinh_va_no_vay_Trong_tam_thanh_tra\"><\/span><b>Nh\u00f3m quan h\u1ec7 t\u00e0i ch\u00ednh v\u00e0 n\u1ee3 vay (Tr\u1ecdng t\u00e2m thanh tra)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i sao m\u1ed1i quan h\u1ec7 n\u1ee3 vay l\u1ea1i n\u1eb1m trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft? B\u1edfi l\u1ebd d\u00f2ng ti\u1ec1n vay m\u01b0\u1ee3n l\u00e0 c\u00f4ng c\u1ee5 chuy\u1ec3n gi\u00e1 d\u1ec5 th\u1ef1c hi\u1ec7n nh\u1ea5t.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vay n\u1ee3 chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p cho b\u00ean kia vay ho\u1eb7c b\u1ea3o l\u00e3nh v\u1ed1n \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 kho\u1ea3n n\u1ee3 n\u00e0y chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p vay, cho vay, <\/span><b>\u501f\u8d37<\/b><span style=\"font-weight: 400;\"> v\u1ed1n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (Gi\u00e1m \u0111\u1ed1c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c&#8230;) ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean quan, \u0111\u1ea1t \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf, \u0111\u00e2y ch\u1eafc ch\u1eafn l\u00e0 m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ec3 hi\u1ec7n tr\u00ean Ph\u1ee5 l\u1ee5c I.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd theo quy \u0111\u1ecbnh m\u1edbi: Tr\u01b0\u1edbc \u0111\u00e2y, theo \u0111i\u1ec3m 1 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ti\u00eau ch\u00ed n\u00e0y ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf quan h\u1ec7 &#8220;vay, cho vay&#8221;, ch\u01b0a bao qu\u00e1t c\u00e1c kho\u1ea3n &#8220;m\u01b0\u1ee3n, cho m\u01b0\u1ee3n&#8221;, v\u1ed1n l\u00e0 h\u00ecnh th\u1ee9c r\u1ea5t ph\u1ed5 bi\u1ebfn khi c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd h\u1ed7 tr\u1ee3 v\u1ed1n l\u01b0u \u0111\u1ed9ng t\u1ea1m th\u1eddi cho doanh nghi\u1ec7p m\u00e0 kh\u00f4ng t\u00ednh l\u00e3i. T\u1eeb Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quan h\u1ec7 m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung ngang h\u00e0ng v\u1edbi vay, cho vay t\u1ea1i \u0111i\u1ec3m 1 kho\u1ea3n 2 \u0110i\u1ec1u 5, nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 tr\u00e1nh b\u1ecf qua c\u00e1c kho\u1ea3n m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft n\u00eau tr\u00ean, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u0169ng b\u1ed5 sung m\u1ed9t tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb m\u00e0 doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 vay v\u1ed1n v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c x\u1eed l\u00fd n\u1ee3 Nh\u00e0 n\u01b0\u1edbc, c\u1ee5 th\u1ec3 theo \u0111i\u1ec3m d.3 kho\u1ea3n 2 \u0110i\u1ec1u 5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ch\u1ee7 n\u1ee3 ho\u1eb7c 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 s\u1ebd kh\u00f4ng b\u1ecb coi l\u00e0 b\u00ean li\u00ean k\u1ebft, v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5 ch\u1ee9c n\u00e0y kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c 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.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, quy \u0111\u1ecbnh n\u00e0y ch\u01b0a t\u1ed3n t\u1ea1i, n\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t \u0111i\u1ec3m m\u1edbi gi\u00fap l\u00e0m r\u00f5 ranh gi\u1edbi gi\u1eefa quan h\u1ec7 t\u00edn d\u1ee5ng th\u00f4ng th\u01b0\u1eddng v\u00e0 quan h\u1ec7 li\u00ean k\u1ebft th\u1ef1c ch\u1ea5t.<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/\">\u94f6\u884c\u8d37\u6b3e\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\"><\/span><b>Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4873\" aria-describedby=\"caption-attachment-4873\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4873\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-Nghi-dinh-255.jpg\" alt=\"Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4873\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e3 x\u00e1c l\u1eadp \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7, m\u1ecdi d\u00f2ng ti\u1ec1n, h\u00e0ng h\u00f3a hay d\u1ecbch v\u1ee5 lu\u00e2n chuy\u1ec3n gi\u1eefa c\u00e1c b\u00ean \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 t\u1eebng lo\u1ea1i giao d\u1ecbch c\u1ee5 th\u1ec3:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_mua_ban_trao_doi_tai_san_huu_hinh_va_vo_hinh\"><\/span><b>Giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch n\u00e0y bao g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m, m\u00e1y m\u00f3c (t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh) v\u00e0 b\u1ea3n quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u, ph\u1ea7n m\u1ec1m, b\u1eb1ng s\u00e1ng ch\u1ebf (t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh). Trong danh m\u1ee5c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh l\u00e0 kh\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u1ea5t. C\u01a1 quan thu\u1ebf th\u01b0\u1eddng soi x\u00e9t k\u1ef9 li\u1ec7u m\u1ee9c ph\u00ed b\u1ea3n quy\u1ec1n tr\u1ea3 cho c\u00f4ng ty m\u1eb9 c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi l\u1ee3i \u00edch m\u00e0 c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam nh\u1eadn \u0111\u01b0\u1ee3c hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_vay_cho_vay_va_cac_khoan_ho_tro_tai_chinh_dac_thu\"><\/span><b>Giao d\u1ecbch vay, cho vay v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch n\u00e0y bao g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m, m\u00e1y m\u00f3c (t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh) v\u00e0 b\u1ea3n quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u, ph\u1ea7n m\u1ec1m, b\u1eb1ng s\u00e1ng ch\u1ebf (t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh). Trong danh m\u1ee5c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh l\u00e0 kh\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u1ea5t. C\u01a1 quan thu\u1ebf th\u01b0\u1eddng soi x\u00e9t k\u1ef9 li\u1ec7u m\u1ee9c ph\u00ed b\u1ea3n quy\u1ec1n tr\u1ea3 cho c\u00f4ng ty m\u1eb9 c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi l\u1ee3i \u00edch m\u00e0 c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam nh\u1eadn \u0111\u01b0\u1ee3c hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_cung_cap_dich_vu_noi_bo\"><\/span><b>Giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong xu h\u01b0\u1edbng qu\u1ea3n tr\u1ecb t\u1eadp trung n\u0103m 2026, c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia th\u01b0\u1eddng th\u00e0nh l\u1eadp c\u00e1c trung t\u00e2m d\u1ecbch v\u1ee5 d\u00f9ng chung v\u1ec1 IT, nh\u00e2n s\u1ef1, k\u1ebf to\u00e1n. Vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed d\u1ecbch v\u1ee5 n\u00e0y t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng. \u0110\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi k\u00ea khai c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, d\u1ecbch v\u1ee5 \u0111\u00f3 ph\u1ea3i th\u1ef1c s\u1ef1 c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a b\u00ean nh\u1eadn v\u00e0 kh\u00f4ng tr\u00f9ng l\u1eb7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_vay_cho_vay_muon_cho_muon_va_cac_khoan_ho_tro_tai_chinh_dac_thu\"><\/span><b>Giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a m\u1ecdi cu\u1ed9c thanh tra chuy\u1ec3n gi\u00e1. Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 kho\u1ea3n vay c\u00f3 l\u00e3i su\u1ea5t v\u00e0 c\u1ea3 nh\u1eefng kho\u1ea3n m\u01b0\u1ee3n ti\u1ec1n t\u1ea1m th\u1eddi kh\u00f4ng l\u00e3i su\u1ea5t. Nhi\u1ec1u k\u1ebf to\u00e1n cho r\u1eb1ng m\u01b0\u1ee3n kh\u00f4ng l\u00e3i th\u00ec kh\u00f4ng c\u00f3 ph\u00ed, kh\u00f4ng c\u1ea7n k\u00ea khai nh\u01b0ng th\u1ef1c t\u1ebf \u0111\u00e2y l\u00e0 sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh thu nh\u1eadp l\u00e3i vay theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u00ed b\u1ea3o l\u00e3nh vay v\u1ed1n m\u00e0 c\u00f4ng ty m\u1eb9 thu t\u1eeb c\u00f4ng ty con. Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, ph\u00ed b\u1ea3o l\u00e3nh th\u01b0\u1eddng b\u1ecb qu\u00ean k\u00ea khai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u00f3t h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n tr\u00ean, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5 c\u0103n c\u1ee9 x\u00e1c l\u1eadp quan h\u1ec7 li\u00ean k\u1ebft, t\u01b0\u01a1ng t\u1ef1 quan h\u1ec7 vay, cho vay. V\u00ec v\u1eady, c\u00e1c kho\u1ea3n m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t gi\u1eefa doanh nghi\u1ec7p v\u1edbi Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t v\u00e0 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 tr\u00ean Ph\u1ee5 l\u1ee5c I.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_cung_cap_dich_vu_noi_bo-2\"><\/span><b>Giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong xu h\u01b0\u1edbng qu\u1ea3n tr\u1ecb t\u1eadp trung n\u0103m 2026, c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia th\u01b0\u1eddng th\u00e0nh l\u1eadp c\u00e1c trung t\u00e2m d\u1ecbch v\u1ee5 d\u00f9ng chung v\u1ec1 IT, nh\u00e2n s\u1ef1, k\u1ebf to\u00e1n. Vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed d\u1ecbch v\u1ee5 n\u00e0y t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng. \u0110\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi k\u00ea khai c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, d\u1ecbch v\u1ee5 \u0111\u00f3 ph\u1ea3i th\u1ef1c s\u1ef1 c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a b\u00ean nh\u1eadn v\u00e0 kh\u00f4ng tr\u00f9ng l\u1eb7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoa_thuan_mua_ban_su_dung_chung_nguon_luc_va_chia_se_chi_phi\"><\/span><b>Th\u1ecfa thu\u1eadn mua b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c v\u00e0 chia s\u1ebb chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p li\u00ean k\u1ebft th\u01b0\u1eddng k\u00fd k\u1ebft th\u1ecfa thu\u1eadn c\u00f9ng ph\u00e1t tri\u1ec3n m\u1ed9t d\u1ef1 \u00e1n ho\u1eb7c s\u1eed d\u1ee5ng chung h\u1ec7 th\u1ed1ng kho b\u00e3i, v\u1eadn chuy\u1ec3n. Vi\u1ec7c ph\u00e2n chia c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 minh b\u1ea1ch tuy\u1ec7t \u0111\u1ed1i v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_chuyen_nhuong_von_va_dau_tu_tai_chinh\"><\/span><b>Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n gi\u1eefa c\u00e1c c\u00f4ng ty con trong c\u00f9ng h\u1ec7 th\u1ed1ng c\u0169ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. C\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra xem m\u1ee9c gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 b\u1ecb &#8220;\u00e9p gi\u00e1&#8221; \u0111\u1ec3 tr\u00e1nh thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_va_He_thong_ho_so_chuyen_gia\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 H\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1eadn di\u1ec7n c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7. Tr\u01b0\u1edbc \u0111\u00e2y, khung ph\u00e1p l\u00fd ch\u00ednh l\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">, t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00e1c ph\u1ee5 l\u1ee5c h\u1ed3 s\u01a1 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba nh\u01b0ng ban h\u00e0nh theo m\u1eabu m\u1edbi k\u00e8m theo ch\u00ednh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 l\u1ee5c I:<\/b><span style=\"font-weight: 400;\"> T\u1edd khai t\u1ed5ng h\u1ee3p th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, y\u00eau c\u1ea7u doanh nghi\u1ec7p li\u1ec7t k\u00ea chi ti\u1ebft t\u00ean c\u00e1c b\u00ean li\u00ean k\u1ebft, gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File \u2013 Ph\u1ee5 l\u1ee5c II):<\/b><span style=\"font-weight: 400;\"> T\u1eadp trung v\u00e0o ph\u00e2n t\u00edch t\u00ednh kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. Doanh nghi\u1ec7p ph\u1ea3i m\u00f4 t\u1ea3 chu\u1ed7i cung \u1ee9ng, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, r\u1ee7i ro v\u00e0 th\u1ef1c hi\u1ec7n so s\u00e1nh t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File \u2013 Ph\u1ee5 l\u1ee5c III):<\/b><span style=\"font-weight: 400;\"> B\u1ea3n b\u00e1o c\u00e1o n\u00e0y cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u1ea5u tr\u00fac s\u1edf h\u1eefu, chu\u1ed7i gi\u00e1 tr\u1ecb v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch chuy\u1ec3n gi\u00e1 chung c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n tr\u00ean quy m\u00f4 qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbC Report \u2013 Ph\u1ee5 l\u1ee5c IV):<\/b><span style=\"font-weight: 400;\"> C\u00f4ng c\u1ee5 \u0111\u1ec3 c\u00e1c qu\u1ed1c gia trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf, \u0111\u1ea3m b\u1ea3o c\u00e1c t\u1eadp \u0111o\u00e0n kh\u00f4ng chuy\u1ec3n l\u1ee3i nhu\u1eadn sang c\u00e1c &#8220;thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf&#8221;.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n n\u1ed9p Ph\u1ee5 l\u1ee5c I l\u00e0 c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN (th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/3 h\u00e0ng n\u0103m). C\u00e1c h\u1ed3 s\u01a1 kh\u00e1c (Local File, Master File) ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p \u0111\u1ec3 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_va_nghia_vu_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_theo_Nghi_dinh_2552026\"><\/span><b>Ng\u01b0\u1ee1ng v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang v\u1edbi B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR), Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (\u0110i\u1ec1u 19) \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh kh\u00e1 nhi\u1ec1u so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n l\u1eadp b\u00e1o c\u00e1o c\u1ea7n c\u1eadp nh\u1eadt ngay \u0111\u1ec3 tr\u00e1nh n\u1ed9p sai ng\u01b0\u1ee1ng, sai th\u1eddi h\u1ea1n ho\u1eb7c sai \u0111\u1ed1i t\u01b0\u1ee3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1ee1ng doanh thu:<\/b><span style=\"font-weight: 400;\"> Ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o CbCR nay c\u0103n c\u1ee9 theo <\/span><b>m\u1ee9c doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro<\/b><span style=\"font-weight: 400;\">, thay cho m\u1ee9c c\u1ed1 \u0111\u1ecbnh 18.000 t\u1ef7 \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y, nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 v\u00e0 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD t\u1ea1i H\u00e0nh \u0111\u1ed9ng BEPS 13. T\u1ef7 gi\u00e1 quy \u0111\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o trung b\u00ecnh c\u1ee7a th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1, do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu:<\/b><span style=\"font-weight: 400;\"> Chuy\u1ec3n t\u1eeb doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong k\u1ef3 t\u00ednh thu\u1ebf sang <\/span><b>doanh thu c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam:<\/b><span style=\"font-weight: 400;\"> \u0110\u01b0\u1ee3c b\u1ed5 sung, l\u00e0m r\u00f5 h\u01a1n, v\u00ed d\u1ee5 nh\u01b0 B\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n; c\u00f3 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o; ho\u1eb7c c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu, \u0111\u1ed3ng ti\u1ec1n quy \u0111\u1ed5i hay nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu gi\u1eefa c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecbnh d\u1ea1ng v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o CbCR ph\u1ea3i n\u1ed9p theo <\/span><b>\u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a<\/b><span style=\"font-weight: 400;\">, qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf; th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o CbCR:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung m\u1eabu <\/span><b>Th\u00f4ng b\u00e1o (M\u1eabu s\u1ed1 01\/TB-BCLN)<\/b><span style=\"font-weight: 400;\">, ch\u1ec9 ph\u1ea3i n\u1ed9p m\u1ed9t l\u1ea7n khi l\u1ea7n \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o. N\u1ebfu c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin so v\u1edbi l\u1ea7n n\u1ed9p g\u1ea7n nh\u1ea5t (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ngh\u0129a v\u1ee5), doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p Th\u00f4ng b\u00e1o c\u1eadp nh\u1eadt ch\u1eadm nh\u1ea5t trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng d\u1eef li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf c\u1ee7a Vi\u1ec7t Nam; <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_truong_hop_duoc_mien_tru_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>C\u1eadp nh\u1eadt tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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;\">\u0110\u1ec3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng cho doanh nghi\u1ec7p, Ngh\u1ecb \u0111\u1ecbnh 255 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh v\u00e0 n\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, tuy nhi\u00ean doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1eafm r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1ee1ng doanh thu v\u00e0 giao d\u1ecbch:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh thu n\u0103m d\u01b0\u1edbi 50 t\u1ef7 VN\u0110 v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 VN\u0110, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4 <\/span><b>n\u00e2ng ng\u01b0\u1ee1ng doanh thu l\u00ean m\u1ee9c d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> \u548c <\/span><b>b\u1ecf ti\u00eau ch\u00ed &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;<\/b><span style=\"font-weight: 400;\">, qua \u0111\u00f3 m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro th\u1ea5p v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a <\/b><span style=\"font-weight: 400;\">Ngay c\u1ea3 khi thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p Ph\u1ee5 l\u1ee5c I v\u00e0 li\u1ec7t k\u00ea \u0111\u1ea7y \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong n\u0103m.\u00a0<\/span><\/p>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863<\/span><\/strong>.<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khong_che_chi_phi_lai_vay\"><\/span><b>R\u1ee7i ro kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng h\u1ec7 l\u1ee5y tr\u1ef1c ti\u1ebfp nh\u1ea5t khi r\u01a1i v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 vi\u1ec7c chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf theo \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP). Theo \u0111\u00f3, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% EBITDA. \u0110i\u1ec1u \u0111\u00e1ng n\u00f3i l\u00e0 quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho t\u1ed5ng chi ph\u00ed l\u00e3i vay, bao g\u1ed3m c\u1ea3 l\u00e3i vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, n\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh b\u1ea5t k\u1ef3 quan h\u1ec7 li\u00ean k\u1ebft n\u00e0o kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vay theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP (ng\u00e0y 10\/02\/2025), doanh nghi\u1ec7p <\/span><b>ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i<\/b><span style=\"font-weight: 400;\"> theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh li\u00ean t\u1ee5c c\u1ee7a ch\u00ednh s\u00e1ch v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p \u0111ang trong l\u1ed9 tr\u00ecnh chuy\u1ec3n ti\u1ebfp, kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n b\u1edfi vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\">\u5982\u4f55\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_loi_thuong_gap_khi_xac_dinh_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3909\" aria-describedby=\"caption-attachment-3909\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3909\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-loi-thuong-gap-khi-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-loi-thuong-gap-khi-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-loi-thuong-gap-khi-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-loi-thuong-gap-khi-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-loi-thuong-gap-khi-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-loi-thuong-gap-khi-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3909\" class=\"wp-caption-text\">Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean kinh nghi\u1ec7m t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 h\u01a1n 500 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, MAN nh\u1eadn th\u1ea5y c\u00e1c sai s\u00f3t doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecf s\u00f3t quan h\u1ec7 gia \u0111\u00ecnh:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng k\u00ea khai giao d\u1ecbch v\u1edbi c\u00f4ng ty c\u1ee7a v\u1ee3\/ch\u1ed3ng\/anh em ru\u1ed9t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng k\u00ea khai kho\u1ea3n vay ho\u1eb7c kho\u1ea3n m\u01b0\u1ee3n c\u1ee7a c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd:<\/b><span style=\"font-weight: 400;\"> M\u01b0\u1ee3n ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng m\u00e0 kh\u00f4ng k\u00ea khai v\u00e0o Ph\u1ee5 l\u1ee5c I.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u1ea7m l\u1eabn gi\u1eefa quan h\u1ec7 \u0111\u1ed1i t\u00e1c v\u00e0 quan h\u1ec7 li\u00ean k\u1ebft:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c vi\u1ec7c ph\u1ee5 thu\u1ed9c 50% doanh thu ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eeb m\u1ed9t \u0111\u1ed1i t\u00e1c l\u00e0 \u0111\u00e3 x\u00e1c l\u1eadp quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1:<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi l\u0129nh v\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u \u0111\u1ed1i chi\u1ebfu chu\u1ea9n x\u00e1c, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb b\u00e1c b\u1ecf h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, khi ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai, c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i, v\u00e0 cu\u1ed1i c\u00f9ng m\u1edbi t\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a c\u00f3, vi\u1ec7c b\u1ecf qua th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb \u0111\u00e1nh gi\u00e1 thi\u1ebfu thuy\u1ebft ph\u1ee5c khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_quan_ly_tuan_thu_cho_doanh_nghiep\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro t\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t:<\/b><span style=\"font-weight: 400;\"> Thi\u1ebft l\u1eadp danh m\u1ee5c c\u00e1c b\u00ean li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh, bao g\u1ed3m c\u1ea3 c\u00e1c quan h\u1ec7 vay, cho vay, <\/span><b>\u501f\u8d37<\/b><span style=\"font-weight: 400;\"> v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i li\u1ec7u h\u00f3a:<\/b><span style=\"font-weight: 400;\"> L\u1eadp h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7y \u0111\u1ee7, ch\u1eb7t ch\u1ebd cho m\u1ecdi giao d\u1ecbch n\u1ed9i b\u1ed9, ghi r\u00f5 m\u1ee5c \u0111\u00edch kinh t\u1ebf v\u00e0 l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking):<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean m\u1edbi \u0111\u1ec3 ki\u1ec3m tra xem t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a m\u00ecnh c\u00f3 n\u1eb1m trong kho\u1ea3ng th\u1ecb tr\u01b0\u1eddng hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u00fang v\u00e0 \u0111\u1ee7 v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 doanh nghi\u1ec7p v\u1eadn h\u00e0nh an to\u00e0n v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf. V\u1edbi vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c b\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft qua m\u01b0\u1ee3n\/cho m\u01b0\u1ee3n, n\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng v\u00e0 quy tr\u00ecnh n\u1ed9p B\u00e1o c\u00e1o CbCR, c\u00f9ng m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n, s\u1ef1 ch\u1ee7 \u0111\u1ed9ng v\u00e0 t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 n\u0103ng l\u1ef1c c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng \u0111\u1ec3 nh\u1eefng thi\u1ebfu s\u00f3t nh\u1ecf trong vi\u1ec7c k\u00ea khai d\u1eabn \u0111\u1ebfn nh\u1eefng t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh l\u1edbn. Ch\u1ee7 \u0111\u1ed9ng tham v\u1ea5n c\u00e1c chuy\u00ean gia chuy\u1ec3n gi\u00e1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm&#8217;s Length).<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_phai_ke_khai_giao_dich_lien_ket_theo_quy_dinh_moi_gom_nhung_nhom_nao\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi g\u1ed3m nh\u1eefng nh\u00f3m n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn xoay quanh 5 nh\u00f3m giao d\u1ecbch ch\u00ednh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft: mua, b\u00e1n, trao \u0111\u1ed5i t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh\/v\u00f4 h\u00ecnh; vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u00e0 h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh; cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9; th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c, chia s\u1ebb chi ph\u00ed; v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng nh\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng th\u00eam quan h\u1ec7 m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vay_von_ngan_hang_co_duoc_xem_la_giao_dich_lien_ket_khong\"><\/span><b>Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vay ng\u00e2n h\u00e0ng tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft khi ng\u00e2n h\u00e0ng cho vay \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 kho\u1ea3n n\u00e0y chi\u1ebfm tr\u00ean 50% t\u1ed5ng n\u1ee3 trung, d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 r\u1ee7i ro ti\u1ec1m \u1ea9n khi\u1ebfn t\u1ed5ng chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 30% EBITDA. Tuy nhi\u00ean, theo \u0111i\u1ec3m d.3 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quan h\u1ec7 li\u00ean k\u1ebft s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp n\u1ebfu ch\u1ee7 n\u1ee3 ho\u1eb7c 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, v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5 ch\u1ee9c \u0111\u00f3 kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c 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.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muon_tien_Giam_doc_khong_lai_suat_co_phai_ke_khai_giao_dich_lien_ket_theo_quy_dinh_moi_khong\"><\/span><b>M\u01b0\u1ee3n ti\u1ec1n Gi\u00e1m \u0111\u1ed1c kh\u00f4ng l\u00e3i su\u1ea5t c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, v\u00e0 \u0111\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1ea5t sau khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c. N\u1ebfu c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, vi\u1ec7c m\u01b0\u1ee3n ti\u1ec1n, d\u00f9 kh\u00f4ng t\u00ednh l\u00e3i, v\u1eabn l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft theo \u0111i\u1ec3m 1 kho\u1ea3n 2 \u0110i\u1ec1u 5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_doanh_nghiep_cung_mot_chu_so_huu_nhung_khong_mua_ban_gi_co_phai_ke_khai_khong\"><\/span><b>Hai doanh nghi\u1ec7p c\u00f9ng m\u1ed9t ch\u1ee7 s\u1edf h\u1eefu nh\u01b0ng kh\u00f4ng mua b\u00e1n g\u00ec c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai ch\u1ec9 ph\u00e1t sinh khi c\u00f3 giao d\u1ecbch kinh t\u1ebf th\u1ef1c t\u1ebf. D\u00f9 hai \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo ti\u00eau ch\u00ed s\u1edf h\u1eefu nh\u01b0ng n\u1ebfu trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 giao d\u1ecbch mua b\u00e1n, vay m\u01b0\u1ee3n hay d\u1ecbch v\u1ee5 n\u00e0o, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_moi_nhat_theo_Nghi_dinh_2552026_la_bao_nhieu\"><\/span><b>Ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026 l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u00f3m doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng, r\u1ee7i ro th\u1ea5p, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (\u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20) \u0111\u00e3 n\u00e2ng ng\u01b0\u1ee1ng doanh thu t\u1eeb m\u1ee9c d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi b\u1ecf h\u1eb3n ti\u00eau ch\u00ed kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n. Doanh nghi\u1ec7p mu\u1ed1n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo di\u1ec7n n\u00e0y v\u1eabn c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c ti\u00eau ch\u00ed c\u00f2n l\u1ea1i: kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1ed1i thi\u1ec3u theo t\u1eebng l\u0129nh v\u1ef1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_doanh_thu_bao_nhieu_thi_phai_lap_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 doanh thu bao nhi\u00eau th\u00ec ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng l\u00e0 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean trong k\u1ef3 t\u00ednh thu\u1ebf. Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (\u0110i\u1ec1u 19), ng\u01b0\u1ee1ng n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro, c\u0103n c\u1ee9 theo doanh thu c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o v\u00e0 quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o trung b\u00ecnh th\u00e1ng 12 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c b\u1ed5 sung th\u00eam quan h\u1ec7 li\u00ean k\u1ebft qua h\u00ecnh th\u1ee9c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1ed1n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, c\u00f9ng h\u00e0ng lo\u1ea1t thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4872,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3907","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\/3907","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=3907"}],"version-history":[{"count":8,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3907\/revisions"}],"predecessor-version":[{"id":4877,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3907\/revisions\/4877"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4872"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}