{"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;\">\u5fc5\u987b\u6839\u636e\u2026\u2026\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u51b5 <\/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;\"> \u6b63\u5f0f\u65b0\u589e\u4e86\u901a\u8fc7\u5411\u7ecf\u8425\u8005\u501f\u8d37\u8d44\u91d1\u5f62\u5f0f\u5efa\u7acb\u5173\u8054\u5173\u7cfb\u7684\u89c4\u5b9a\uff0c\u4ee5\u53ca\u5173\u4e8e\u514d\u4e8e\u7f16\u5236\u7533\u62a5\u6587\u4ef6\u7684\u95e8\u69db\u548c\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u786e\u5b9a\u65b9\u5f0f\u7684\u4e00\u7cfb\u5217\u53d8\u66f4\u3002 \u5728\u5b9e\u9645\u7a0e\u52a1\u7a3d\u67e5\u4e2d\uff0c\u8fd9\u4e9b\u6b63\u662f\u5bfc\u81f4\u4f01\u4e1a\u5373\u4f7f\u65e0\u610f\u8fdd\u89c4\uff0c\u4ecd\u88ab\u6838\u5b9a\u6536\u5165\u6216\u7533\u62a5\u88ab\u9a73\u56de\u7684\u5173\u952e\u56e0\u7d20\u3002 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>\u5411\u603b\u7ecf\u7406\u501f\u94b1\u4e14\u4e0d\u6536\u53d6\u5229\u606f\uff0c\u662f\u5426\u9700\u8981\u6839\u636e\u65b0\u89c4\u5b9a\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff1f\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-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\" >\u4e24\u5bb6\u4f01\u4e1a\u867d\u5c5e\u540c\u4e00\u6240\u6709\u8005\uff0c\u4f46\u4e4b\u95f4\u6ca1\u6709\u8fdb\u884c\u4efb\u4f55\u4e70\u5356\u4ea4\u6613\uff0c\u662f\u5426\u9700\u8981\u7533\u62a5\uff1f<\/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\" >\u6839\u636e\u7b2c255\/2026\u53f7\u6cd5\u4ee4\uff0c\u6700\u65b0\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u8c41\u514d\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/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\" >\u4f01\u4e1a\u7684\u8425\u4e1a\u6536\u5165\u8fbe\u5230\u591a\u5c11\u624d\u9700\u8981\u7f16\u5236\u8de8\u56fd\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\uff1f<\/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>2026\u5e74\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u80cc\u666f<\/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;\">2026\u5e74\u6807\u5fd7\u7740\u9488\u5bf9\u5b58\u5728\u5185\u90e8\u4ea4\u6613\u7684\u96c6\u56e2\u7684\u7a0e\u52a1\u7ba1\u7406\u8fce\u6765\u8f6c\u6298\u70b9\u3002 \u501f\u52a9\u4eba\u5de5\u667a\u80fd\uff08AI\uff09\u5bf9\u6570\u636e\u8fdb\u884c\u5206\u6790\uff0c\u7a0e\u52a1\u90e8\u95e8\u80fd\u591f\u901a\u8fc7\u5b8c\u5168\u6570\u5b57\u5316\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u8f7b\u677e\u53d1\u73b0\u5b9e\u9645\u5229\u6da6\u4e0e\u4ea4\u6613\u4ef7\u683c\u4e4b\u95f4\u7684\u5dee\u5f02\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u82e5\u4e0d\u4e3b\u52a8\u5ba1\u67e5\u9700\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u5404\u9879\u60c5\u5f62\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u6781\u5176\u4e25\u91cd\u7684\u6cd5\u5f8b\u548c\u8d22\u52a1\u540e\u679c\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u6838\u5b9a\uff1a\u5982\u679c\u4f01\u4e1a\u63d0\u4f9b\u7684\u8bc1\u660e\u6750\u6599\u4e0d\u591f\u6709\u8bf4\u670d\u529b\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u9a73\u56de\u4f01\u4e1a\u81ea\u884c\u7533\u62a5\u7684\u4ea4\u6613\u4ef7\u503c\uff0c\u5e76\u6839\u636e\u884c\u4e1a\u6570\u636e\u5e93\u786e\u5b9a\u4e00\u4e2a\u4ef7\u683c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u884c\u653f\u5904\u7f5a\uff1a\u9488\u5bf9\u8fdf\u4ea4\u6216\u672a\u8db3\u989d\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u76f8\u5173\u9644\u4ef6\u7684\u884c\u4e3a\uff0c\u5904\u7f5a\u529b\u5ea6\u5df2\u5927\u5e45\u63d0\u9ad8\uff0c\u65e8\u5728\u904f\u5236\u8f6c\u79fb\u5b9a\u4ef7\u884c\u4e3a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4fe1\u8a89\u53d7\u635f\uff1a\u4e00\u65e6\u88ab\u8bc4\u5b9a\u4e3a\u5408\u89c4\u8bc4\u7ea7\u8f83\u4f4e\uff0c\u8be5\u4f01\u4e1a\u5c06\u88ab\u5217\u5165\u9ed1\u540d\u5355\uff0c\u6bcf\u5e74\u90fd\u8981\u63a5\u53d7\u5b9a\u671f\u7a0e\u52a1\u7a3d\u67e5\u3002.<\/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>\u5173\u8054\u65b9\u53ca\u786e\u5b9a\u9700\u7533\u62a5\u5173\u8054\u4ea4\u6613\u60c5\u5f62\u7684\u5148\u51b3\u6761\u4ef6<\/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\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u5f62<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u51c6\u786e\u786e\u5b9a\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u5f62\uff0c\u7b2c\u4e00\u6b65\u4e5f\u662f\u6700\u91cd\u8981\u7684\u4e00\u6b65\u662f\u8bc6\u522b\u5173\u8054\u65b9\u3002\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u6846\u67b6\uff0c\u5173\u8054\u5173\u7cfb\u7684\u8ba4\u5b9a\u57fa\u4e8e\u4e24\u4e2a\u56e0\u7d20\uff1a\u6240\u6709\u6743\u548c\u5b9e\u9645\u63a7\u5236\u6743\u3002.<\/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>\u76f4\u63a5\u548c\u95f4\u63a5\u80a1\u6743\u5173\u7cfb\u7ec4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u786e\u5b9a\u7533\u62a5\u4e49\u52a1\u6700\u5e38\u89c1\u7684\u4f9d\u636e\u3002\u4f01\u4e1a\u9700\u7279\u522b\u6ce8\u610f\u4ee5\u4e0b\u95e8\u69db\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>25%\u7684\u6301\u80a1\u95e8\u69db\uff1a<\/b><span style=\"font-weight: 400;\"> \u5f53\u4e00\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u65b9\u81f3\u5c1125%\u7684\u80a1\u6743\u65f6\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>10%\u7684\u5927\u80a1\u4e1c\u95e8\u69db\uff1a<\/b><span style=\"font-weight: 400;\"> \u5728\u4e0a\u5e02\u516c\u53f8\u4e2d\uff0c\u5982\u679c\u67d0\u5bb6\u4f01\u4e1a\u662f\u6700\u5927\u80a1\u4e1c\u4e14\u6301\u6709\u81f3\u5c1110%\u7684\u603b\u80a1\u672c\uff0c\u5219\u5173\u8054\u5173\u7cfb\u4e5f\u6b63\u5f0f\u786e\u7acb\u3002.<\/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>\u7ba1\u7406\u3001\u63a7\u5236\u548c\u652f\u914d\u5173\u7cfb\u7ec4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u8bef\u4ee5\u4e3a\uff0c\u5982\u679c\u4e0d\u5171\u540c\u51fa\u8d44\uff0c\u5c31\u4e0d\u6784\u6210\u5173\u8054\u5173\u7cfb\u3002\u7136\u800c\uff0c2026\u5e74\u7684\u7a0e\u52a1\u7a3d\u67e5\u5b9e\u9645\u60c5\u51b5\u8868\u660e\uff0c\u4e3b\u7ba1\u90e8\u95e8\u975e\u5e38\u91cd\u89c6\u5b9e\u9645\u63a7\u5236\u6743\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4eba\u4e8b\u4efb\u547d\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u4e00\u65b9\u6709\u6743\u4efb\u547d\u8d85\u8fc750%\u540d\u8463\u4e8b\u4f1a\u6210\u5458\u6216\u76f4\u63a5\u6307\u5b9a\u6267\u884c\u8463\u4e8b\u4f1a\u7684\u6210\u5458\uff0c\u5219\u5c06\u4ea7\u751f\u7533\u62a5\u4e49\u52a1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u72ec\u5bb6\u6280\u672f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u901a\u8fc7\u6280\u672f\u7279\u8bb8\u6216\u5546\u4e1a\u8bc0\u7a8d\u4ece\u5355\u4e00\u5408\u4f5c\u4f19\u4f34\u5904\u83b7\u5f97\u8d85\u8fc750%\u7684\u4ea7\u54c1\u4ef7\u503c\uff0c\u5219\u8be5\u5408\u4f5c\u4f19\u4f34\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u3002.<\/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>\u8d22\u52a1\u4e0e\u503a\u52a1\u5173\u7cfb\u7ec4\uff08\u68c0\u67e5\u91cd\u70b9\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4ec0\u4e48\u501f\u8d37\u5173\u7cfb\u4f1a\u88ab\u5217\u5165\u5fc5\u987b\u7533\u62a5\u7684\u5173\u8054\u4ea4\u6613\u8303\u7574\uff1f\u56e0\u4e3a\u501f\u8d37\u73b0\u91d1\u6d41\u662f\u6700\u5bb9\u6613\u5b9e\u65bd\u7684\u8f6c\u79fb\u5b9a\u4ef7\u624b\u6bb5\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u503a\u52a1\u5360\u6bd4\u8f83\u5927\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f01\u4e1a\u5411\u5bf9\u65b9\u63d0\u4f9b\u8d37\u6b3e\u6216\u62c5\u4fdd\u7684\u91d1\u989d\u81f3\u5c11\u4e3a25%\u7684\u80a1\u4e1c\u6743\u76ca\uff0c\u4e14\u8be5\u7b14\u503a\u52a1\u5360\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0e\u7ba1\u7406\u5c42\u4e2a\u4eba\u4e4b\u95f4\u7684\u501f\u6b3e\u3001\u653e\u8d37\u3001\u501f\u51fa\u3001\u501f\u5165\u4ea4\u6613\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u4f01\u4e1a\u501f\u6b3e\u3001\u653e\u8d37\uff0c, <\/span><b>\u501f\u8d37<\/b><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u7ecf\u8425\u3001\u63a7\u5236\u4f01\u4e1a\uff08\u8463\u4e8b\u3001\u603b\u7ecf\u7406\u7b49\uff09\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u5176\u5b58\u5728\u5173\u8054\u5173\u7cfb\u7684\u4e2a\u4eba\uff0c\u82e5\u5176\u5728\u7eb3\u7a0e\u671f\u95f4\u53d1\u751f\u4ea4\u6613\u65f6\uff0c\u5176\u6301\u6709\u7684\u6240\u6709\u8005\u6743\u76ca\u51fa\u8d44\u989d\u8fbe\u5230\u81f3\u5c1110%\uff0c \u8fd9\u65e0\u7591\u5c5e\u4e8e\u5fc5\u987b\u5728\u9644\u5f55I\u4e2d\u7533\u62a5\u7684\u5173\u8054\u4ea4\u6613\u60c5\u5f62\u4e4b\u4e00\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e5f\u662f\u4f01\u4e1a\u6839\u636e\u65b0\u89c4\u5b9a\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\u4e00\u70b9\uff1a\u6b64\u524d\uff0c\u6839\u636e\u7b2c132\/2020\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u7b2c1\u9879\u7684\u89c4\u5b9a\uff0c\u8be5\u6807\u51c6\u4ec5\u9650\u4e8e\u201c\u501f\u6b3e\u3001\u51fa\u501f\u201d\u5173\u7cfb\uff0c \u5c1a\u672a\u6db5\u76d6\u201c\u501f\u3001\u51fa\u501f\u201d\u7b49\u60c5\u5f62\u2014\u2014\u8fd9\u539f\u672c\u662f\u4e2a\u4eba\u5728\u4e0d\u6536\u53d6\u5229\u606f\u7684\u60c5\u51b5\u4e0b\uff0c\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u4e34\u65f6\u8425\u8fd0\u8d44\u91d1\u652f\u6301\u65f6\u975e\u5e38\u666e\u904d\u7684\u4e00\u79cd\u5f62\u5f0f\u3002\u81ea\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u8d77\uff0c \u201c\u501f\u3001\u51fa\u501f\u201d\u5173\u7cfb\u5df2\u5728\u7b2c5\u6761\u7b2c2\u6b3e\u7b2c1\u70b9\u4e2d\u4e0e\u201c\u501f\u6b3e\u3001\u653e\u6b3e\u201d\u5e76\u5217\u8865\u5145\uff0c\u65e8\u5728\u51c6\u786e\u53cd\u6620\u4ea4\u6613\u7684\u672c\u8d28\uff0c\u5e76\u907f\u514d\u9057\u6f0f\u4f01\u4e1a\u4e0e\u7ba1\u7406\u4eba\u5458\u4e4b\u95f4\u65e0\u606f\u501f\u6b3e\u7684\u60c5\u51b5\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u6269\u5927\u4e0a\u8ff0\u5173\u8054\u5173\u7cfb\u7684\u8ba4\u5b9a\u8303\u56f4\u5916\uff0c\u300a\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u300b\u8fd8\u65b0\u589e\u4e86\u4e00\u9879\u4f8b\u5916\u60c5\u5f62\uff0c\u5373\u4f01\u4e1a\u4e0e\u56fd\u6709\u503a\u52a1\u5904\u7f6e\u673a\u6784\u5b58\u5728\u501f\u6b3e\u5173\u7cfb\u7684\u60c5\u51b5\uff0c\u5177\u4f53\u89c1\u7b2c5\u6761\u7b2c2\u6b3ed.3\u9879\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u503a\u6743\u4eba\u6216\u62c5\u4fdd\u65b9\u82e5\u4e3a\u56fd\u5bb6\u5168\u8d44\u62e5\u6709\u7684\u3001\u6ce8\u518c\u8d44\u672c\u4e3a100%\u4e14\u5177\u6709\u503a\u52a1\u8d2d\u4e70\u3001\u51fa\u552e\u53ca\u5904\u7f6e\u804c\u80fd\u7684\u673a\u6784\uff0c\u5219\u4e0d\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\uff0c\u524d\u63d0\u662f\u8be5\u673a\u6784\u672a\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u503a\u52a1\u65b9\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u3001 \u5bf9\u503a\u52a1\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u8fdb\u884c\u6295\u8d44\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u524d\uff0c\u8be5\u89c4\u5b9a\u5c1a\u4e0d\u5b58\u5728\uff0c\u56e0\u6b64\u8fd9\u662f\u4e00\u9879\u65b0\u89c4\u5b9a\uff0c\u6709\u52a9\u4e8e\u5398\u6e05\u666e\u901a\u4fe1\u8d37\u5173\u7cfb\u4e0e\u5b9e\u8d28\u5173\u8054\u5173\u7cfb\u4e4b\u95f4\u7684\u754c\u9650\u3002.<\/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>\u5bf9\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u5404\u7c7b\u60c5\u5f62\u8fdb\u884c\u8be6\u7ec6\u5206\u6790<\/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\">\u8be6\u7ec6\u5206\u6790\u300a\u7b2c255\u53f7\u6cd5\u4ee4\u300b\u4e2d\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u5f62<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u65e6\u5efa\u7acb\u4e86\u4e1a\u52a1\u5173\u7cfb\uff0c\u5404\u65b9\u4e4b\u95f4\u6d41\u52a8\u7684\u6240\u6709\u8d44\u91d1\u3001\u5546\u54c1\u6216\u670d\u52a1\u90fd\u5fc5\u987b\u8fdb\u884c\u7533\u62a5\u3002\u4ee5\u4e0b\u662f\u5bf9\u5404\u7c7b\u5177\u4f53\u4ea4\u6613\u7684\u6df1\u5165\u5206\u6790\uff1a<\/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>\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u4e70\u5356\u53ca\u4ea4\u6362\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u4ea4\u6613\u5305\u62ec\u539f\u6750\u6599\u3001\u6210\u54c1\u3001\u673a\u68b0\u8bbe\u5907\uff08\u6709\u5f62\u8d44\u4ea7\uff09\u4ee5\u53ca\u5546\u6807\u6743\u3001\u8f6f\u4ef6\u3001\u4e13\u5229\uff08\u65e0\u5f62\u8d44\u4ea7\uff09\u3002\u5728\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u5404\u7c7b\u60c5\u5f62\u4e2d\uff0c\u65e0\u5f62\u8d44\u4ea7\u7684\u5b9a\u4ef7\u6700\u4e3a\u56f0\u96be\u3002 \u7a0e\u52a1\u673a\u5173\u901a\u5e38\u4f1a\u4ed4\u7ec6\u5ba1\u67e5\uff0c\u5411\u6bcd\u516c\u53f8\u652f\u4ed8\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u662f\u5426\u4e0e\u8d8a\u5357\u5b50\u516c\u53f8\u6240\u83b7\u5f97\u7684\u5229\u76ca\u76f8\u79f0\u3002.<\/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>\u501f\u6b3e\u3001\u8d37\u6b3e\u4ea4\u6613\u53ca\u7279\u6b8a\u8d22\u52a1\u652f\u6301<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u4ea4\u6613\u5305\u62ec\u539f\u6750\u6599\u3001\u6210\u54c1\u3001\u673a\u68b0\u8bbe\u5907\uff08\u6709\u5f62\u8d44\u4ea7\uff09\u4ee5\u53ca\u5546\u6807\u6743\u3001\u8f6f\u4ef6\u3001\u4e13\u5229\uff08\u65e0\u5f62\u8d44\u4ea7\uff09\u3002\u5728\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u5404\u7c7b\u60c5\u5f62\u4e2d\uff0c\u65e0\u5f62\u8d44\u4ea7\u7684\u5b9a\u4ef7\u6700\u4e3a\u56f0\u96be\u3002 \u7a0e\u52a1\u673a\u5173\u901a\u5e38\u4f1a\u4ed4\u7ec6\u5ba1\u67e5\uff0c\u5411\u6bcd\u516c\u53f8\u652f\u4ed8\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u662f\u5426\u4e0e\u8d8a\u5357\u5b50\u516c\u53f8\u6240\u83b7\u5f97\u7684\u5229\u76ca\u76f8\u79f0\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_cung_cap_dich_vu_noi_bo\"><\/span><b>\u5185\u90e8\u670d\u52a1\u63d0\u4f9b\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57282026\u5e74\u7684\u96c6\u4e2d\u5316\u7ba1\u7406\u8d8b\u52bf\u4e0b\uff0c\u8de8\u56fd\u96c6\u56e2\u901a\u5e38\u4f1a\u8bbe\u7acb\u6db5\u76d6IT\u3001\u4eba\u529b\u8d44\u6e90\u548c\u4f1a\u8ba1\u7b49\u9886\u57df\u7684\u5171\u4eab\u670d\u52a1\u4e2d\u5fc3\u3002\u5c06\u6b64\u7c7b\u670d\u52a1\u8d39\u7528\u4ece\u56fd\u5916\u5206\u644a\u81f3\u8d8a\u5357\u65f6\uff0c\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u5e02\u573a\u4ef7\u683c\u539f\u5219\u3002 \u5728\u7533\u62a5\u5173\u8054\u4ea4\u6613\u65f6\uff0c\u4e3a\u88ab\u8ba4\u5b9a\u4e3a\u5408\u7406\u8d39\u7528\uff0c\u8be5\u670d\u52a1\u5fc5\u987b\u5bf9\u53d7\u8ba9\u65b9\u7684\u7ecf\u8425\u6d3b\u52a8\u786e\u5b9e\u5fc5\u8981\u4e14\u4e0d\u5b58\u5728\u91cd\u590d\u3002.<\/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>\u501f\u6b3e\u3001\u653e\u8d37\u3001\u501f\u51fa\u3001\u501f\u5165\u4ea4\u6613\u53ca\u7279\u6b8a\u8d22\u52a1\u652f\u6301<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6240\u6709\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u67e5\u7684\u6838\u5fc3\u5185\u5bb9\u3002\u4f01\u4e1a\u9700\u8981\u7533\u62a5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u6709\u8d37\u6b3e\u5747\u8ba1\u606f\uff0c\u5305\u62ec\u90a3\u4e9b\u65e0\u606f\u7684\u4e34\u65f6\u501f\u6b3e\u3002\u8bb8\u591a\u4f1a\u8ba1\u4eba\u5458\u8ba4\u4e3a\uff0c\u65e0\u606f\u501f\u6b3e\u65e0\u9700\u8ba1\u63d0\u8d39\u7528\uff0c\u4e5f\u4e0d\u9700\u8981\u7533\u62a5\uff0c\u4f46\u5b9e\u9645\u4e0a\u8fd9\u662f\u4e2a\u5e38\u89c1\u8bef\u533a\uff0c\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u88ab\u6309\u5e02\u573a\u4ef7\u683c\u786e\u5b9a\u8d37\u6b3e\u5229\u606f\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcd\u516c\u53f8\u5411\u5b50\u516c\u53f8\u6536\u53d6\u7684\u8d37\u6b3e\u62c5\u4fdd\u8d39\u3002\u5728\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u51b5\u4e0b\uff0c\u62c5\u4fdd\u8d39\u5f80\u5f80\u88ab\u9057\u6f0f\u672a\u7533\u62a5\uff0c\u5bfc\u81f4\u7533\u62a5\u8d44\u6599\u4e0d\u5b8c\u6574\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u4e0a\u6587\u6240\u8ff0\uff0c\u300a\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u300b\u660e\u786e\u89c4\u5b9a\u4e86\u786e\u7acb\u5173\u8054\u5173\u7cfb\u7684\u4f9d\u636e\uff0c\u8fd9\u4e0e\u501f\u8d37\u5173\u7cfb\u7c7b\u4f3c\u3002 \u56e0\u6b64\uff0c\u4f01\u4e1a\u4e0e\u8463\u4e8b\u6216\u603b\u7ecf\u7406\u4e4b\u95f4\u7684\u65e0\u606f\u501f\u6b3e\u9700\u8fdb\u884c\u5ba1\u67e5\uff0c\u5e76\u5728\u9644\u5f55I\u4e2d\u5982\u5b9e\u7533\u62a5\u3002.<\/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>\u5185\u90e8\u670d\u52a1\u63d0\u4f9b\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57282026\u5e74\u7684\u96c6\u4e2d\u5316\u7ba1\u7406\u8d8b\u52bf\u4e0b\uff0c\u8de8\u56fd\u96c6\u56e2\u901a\u5e38\u4f1a\u8bbe\u7acb\u6db5\u76d6IT\u3001\u4eba\u529b\u8d44\u6e90\u548c\u4f1a\u8ba1\u7b49\u9886\u57df\u7684\u5171\u4eab\u670d\u52a1\u4e2d\u5fc3\u3002\u5c06\u6b64\u7c7b\u670d\u52a1\u8d39\u7528\u4ece\u56fd\u5916\u5206\u644a\u81f3\u8d8a\u5357\u65f6\uff0c\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u5e02\u573a\u4ef7\u683c\u539f\u5219\u3002 \u5728\u7533\u62a5\u5173\u8054\u4ea4\u6613\u65f6\uff0c\u4e3a\u88ab\u8ba4\u5b9a\u4e3a\u5408\u7406\u8d39\u7528\uff0c\u8be5\u670d\u52a1\u5fc5\u987b\u5bf9\u53d7\u8ba9\u65b9\u7684\u7ecf\u8425\u6d3b\u52a8\u786e\u5b9e\u5fc5\u8981\u4e14\u4e0d\u5b58\u5728\u91cd\u590d\u3002.<\/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>\u5173\u4e8e\u8d44\u6e90\u8d2d\u4e70\u3001\u5171\u540c\u4f7f\u7528\u53ca\u8d39\u7528\u5206\u644a\u7684\u534f\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4f01\u4e1a\u901a\u5e38\u4f1a\u7b7e\u7f72\u534f\u8bae\uff0c\u5171\u540c\u5f00\u53d1\u4e00\u4e2a\u9879\u76ee\u6216\u5171\u4eab\u4ed3\u50a8\u3001\u8fd0\u8f93\u7cfb\u7edf\u3002\u8fd9\u4e9b\u8d39\u7528\u7684\u5206\u644a\u9700\u8981\u5bf9\u5206\u644a\u65b9\u6cd5\u4fdd\u6301\u7edd\u5bf9\u900f\u660e\uff0c\u4ee5\u4fbf\u5411\u76d1\u7ba1\u673a\u6784\u8bc1\u660e\u5176\u5408\u7406\u6027\u3002.<\/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>\u8d44\u672c\u8f6c\u8ba9\u548c\u91d1\u878d\u6295\u8d44\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u4e00\u96c6\u56e2\u5185\u5b50\u516c\u53f8\u4e4b\u95f4\u7684\u80a1\u6743\u8f6c\u8ba9\u4e5f\u5c5e\u4e8e\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u5f62\u3002\u7a0e\u52a1\u673a\u5173\u5c06\u6838\u67e5\u8f6c\u8ba9\u4ef7\u683c\u662f\u5426\u5b58\u5728\u201c\u538b\u4ef7\u201d\u884c\u4e3a\uff0c\u4ee5\u89c4\u907f\u80a1\u6743\u8f6c\u8ba9\u6240\u5f97\u7a0e\u3002.<\/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>\u5b9e\u65bd\u6d41\u7a0b\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u4f53\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bc6\u522b\u9700\u8981\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u6848\u4f8b\u53ea\u662f\u7b2c\u4e00\u6b65\uff0c\u4e0b\u4e00\u6b65\u662f\u5b8c\u5584\u5408\u89c4\u6587\u4ef6\u3002\u6b64\u524d\uff0c\u4e3b\u8981\u7684\u6cd5\u5f8b\u6846\u67b6\u662f <\/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;\">, \u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff0c\u7533\u8bf7\u6587\u4ef6\u7684\u9644\u4ef6\u4ecd\u4e88\u6cbf\u7528\uff0c\u4f46\u5e94\u6309\u7167\u968f\u540c\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u9644\u5e26\u7684\u65b0\u683c\u5f0f\u63d0\u4ea4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9644\u5f55\u4e00\uff1a<\/b><span style=\"font-weight: 400;\"> \u8be5\u7533\u62a5\u8868\u6c47\u603b\u4e86\u5173\u8054\u5173\u7cfb\u548c\u5173\u8054\u4ea4\u6613\u7684\u76f8\u5173\u4fe1\u606f\uff0c\u8981\u6c42\u4f01\u4e1a\u8be6\u7ec6\u5217\u660e\u5173\u8054\u65b9\u7684\u540d\u79f0\u3001\u4ea4\u6613\u91d1\u989d\u53ca\u6240\u91c7\u7528\u7684\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u5e76\u968f\u4f01\u4e1a\u6240\u5f97\u7a0e\u51b3\u7b97\u7533\u62a5\u8868\u4e00\u5e76\u63d0\u4ea4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56fd\u5bb6\u6587\u4ef6\uff08Local File\u2014\u2014\u9644\u5f55II\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u91cd\u70b9\u5206\u6790\u8d8a\u5357\u4f01\u4e1a\u7684\u7ecf\u6d4e\u6548\u76ca\u3002\u4f01\u4e1a\u9700\u63cf\u8ff0\u5176\u4f9b\u5e94\u94fe\uff0c\u5206\u6790\u5404\u9879\u804c\u80fd\u53ca\u98ce\u9669\uff0c\u5e76\u5c06\u5176\u5229\u6da6\u7387\u4e0e\u540c\u7c7b\u72ec\u7acb\u4f01\u4e1a\u8fdb\u884c\u6bd4\u8f83\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5168\u7403\u6587\u4ef6\uff08Master File\u2014\u2014\u9644\u5f55III\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u672c\u62a5\u544a\u63d0\u4f9b\u4e86\u5173\u4e8e\u6574\u4e2a\u96c6\u56e2\u5728\u56fd\u9645\u8303\u56f4\u5185\u7684\u6240\u6709\u6743\u7ed3\u6784\u3001\u4ef7\u503c\u94fe\u4ee5\u53ca\u4e00\u822c\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u7684\u4fe1\u606f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8de8\u56fd\u5229\u6da6\u62a5\u544a\uff08CbC\u62a5\u544a\u2014\u2014\u9644\u5f55IV\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u5404\u56fd\u7528\u4e8e\u4ea4\u6362\u7a0e\u52a1\u4fe1\u606f\u7684\u5de5\u5177\uff0c\u65e8\u5728\u786e\u4fdd\u8de8\u56fd\u4f01\u4e1a\u4e0d\u4f1a\u5c06\u5229\u6da6\u8f6c\u79fb\u81f3\u201c\u907f\u7a0e\u5929\u5802\u201d\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u63d0\u4ea4\u9644\u5f55I\u7684\u622a\u6b62\u65e5\u671f\u4e0e\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u51b3\u7b97\u7533\u62a5\u7684\u622a\u6b62\u65e5\u671f\u76f8\u540c\uff08\u901a\u5e38\u4e3a\u6bcf\u5e74\u76843\u670831\u65e5\uff09\u3002\u5176\u4ed6\u6587\u4ef6\uff08\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\uff09\u987b\u7531\u4f01\u4e1a\u7f16\u5236\u5e76\u5b58\u6863\uff0c\u4ee5\u4fbf\u5728\u63a5\u53d7\u7a0e\u52a1\u68c0\u67e5\u65f6\u51fa\u793a\u3002.<\/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>\u6839\u636e\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u8de8\u56fd\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u7533\u62a5\u95e8\u69db\u53ca\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c31\u8de8\u56fd\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u800c\u8a00\uff0c \u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff08\u7b2c19\u6761\uff09\u4e0e\u4ee5\u5f80\u89c4\u5b9a\u76f8\u6bd4\u8fdb\u884c\u4e86\u8f83\u5927\u8c03\u6574\uff0c\u9700\u63d0\u4ea4\u8be5\u62a5\u544a\u7684\u4f01\u4e1a\u5e94\u7acb\u5373\u66f4\u65b0\u76f8\u5173\u4fe1\u606f\uff0c\u4ee5\u907f\u514d\u5728\u7533\u62a5\u95e8\u69db\u3001\u7533\u62a5\u671f\u9650\u6216\u7533\u62a5\u5bf9\u8c61\u65b9\u9762\u51fa\u73b0\u9519\u8bef\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8425\u4e1a\u989d\u95e8\u69db\uff1a<\/b><span style=\"font-weight: 400;\"> \u76ee\u524d\uff0c\u7f16\u5236CbCR\u62a5\u544a\u7684\u4e49\u52a1\u4f9d\u636e\u7684\u662f <\/span><b>\u5168\u7403\u5408\u5e76\u6536\u5165\u76f8\u5f53\u4e8e7.5\u4ebf\u6b27\u5143<\/b><span style=\"font-weight: 400;\">, \uff0c\u53d6\u4ee3\u6b64\u524d18.000 t\u1ef7 \u0111\u1ed3ng\u7684\u56fa\u5b9a\u989d\u5ea6\uff0c\u4ee5\u9002\u5e94\u6c47\u7387\u6ce2\u52a8\u5e76\u9075\u5faa\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u5728\u300aBEPS\u884c\u52a8\u8ba1\u5212\u7b2c13\u9879\u300b\u4e2d\u7684\u6307\u5bfc\u3002 \u6c47\u7387\u5e94\u7edf\u4e00\u6309\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u516c\u5e03\u7684\u4e0a\u4e00\u5e74\u5ea612\u6708\u4efd\u7684\u4e2d\u5fc3\u6c47\u7387\u6216\u5e73\u5747\u4ea4\u53c9\u6c47\u7387\u786e\u5b9a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u786e\u5b9a\u8425\u4e1a\u989d\u95e8\u69db\u7684\u4f9d\u636e\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ece\u8be5\u7eb3\u7a0e\u671f\u95f4\u7684\u5168\u7403\u5408\u5e76\u6536\u5165\u8f6c\u5165 <\/span><b>\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u8d22\u653f\u5e74\u5ea6\u7684\u6536\u5165<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5728\u8d8a\u5357\u65e0\u9700\u63d0\u4ea4CbCR\u62a5\u544a\u7684\u60c5\u51b5\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fdb\u884c\u4e86\u8865\u5145\u548c\u8fdb\u4e00\u6b65\u8bf4\u660e\uff0c\u4f8b\u5982\uff1a\u6839\u636e\u4e3b\u7ba1\u5f53\u5c40\u7684\u534f\u8bae\uff0c\u8be5\u62a5\u544a\u5df2\u81ea\u52a8\u63d0\u4ea4\u7ed9\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\uff1b \u6709\u6307\u5b9a\u673a\u6784\u4ee3\u8868\u63d0\u4ea4\u62a5\u544a\uff1b\u6216\u8005\u5404\u56fd\u3001\u5404\u5730\u533a\u5728\u6536\u5165\u95e8\u69db\u3001\u6298\u7b97\u8d27\u5e01\u6216\u6536\u5165\u786e\u5b9a\u539f\u5219\u65b9\u9762\u5b58\u5728\u5dee\u5f02\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u683c\u5f0f\u53ca\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\uff1a<\/b><span style=\"font-weight: 400;\"> CbCR\u62a5\u544a\u987b\u6309\u4ee5\u4e0b\u8981\u6c42\u63d0\u4ea4 <\/span><b>\u5df2\u7f16\u7801\u7684XML\u683c\u5f0f<\/b><span style=\"font-weight: 400;\">, \uff0c\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\uff1b\u7533\u62a5\u622a\u6b62\u671f\u9650\u6700\u8fdf\u4e3a\u62a5\u544a\u5e74\u5ea6\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u4e4b\u65e5\u8d7712\u4e2a\u6708\u5185\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u4e8e\u5e94\u63d0\u4ea4CbCR\u62a5\u544a\u7684\u5bf9\u8c61\u7684\u901a\u77e5\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u8865\u5145\u8868\u683c\u7684\u6cd5\u4ee4 <\/span><b>\u901a\u77e5\uff08\u7b2c01\/TB-BCLN\u53f7\uff09<\/b><span style=\"font-weight: 400;\">, \uff0c\u4ec5\u9700\u5728\u9996\u6b21\u4ea7\u751f\u7533\u62a5\u4e49\u52a1\u65f6\u63d0\u4ea4\u4e00\u6b21\uff0c\u6700\u8fdf\u622a\u6b62\u65e5\u671f\u4e3a\u62a5\u544a\u5e74\u5ea6\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u4e4b\u65e5\u3002 \u5982\u679c\u4fe1\u606f\u4e0e\u4e0a\u6b21\u7533\u62a5\u65f6\u76f8\u6bd4\u53d1\u751f\u53d8\u66f4\uff08\u5305\u62ec\u4e49\u52a1\u7ec8\u6b62\u7684\u60c5\u51b5\uff09\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u53d8\u66f4\u53d1\u751f\u4e4b\u65e5\u8d7790\u5929\u5185\u63d0\u4ea4\u66f4\u65b0\u901a\u77e5\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6570\u636e\u4f7f\u7528\u9650\u5236\uff1a<\/b><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u673a\u5173\u4ec5\u53ef\u5c06\u7eb3\u7a0e\u4eba\u7684CbCR\u62a5\u544a\u7528\u4e8e\u98ce\u9669\u7ba1\u7406\uff0c\u4ee5\u53ca\u6839\u636e\u8d8a\u5357\u5728\u56fd\u9645\u7a0e\u52a1\u9886\u57df\u7684\u627f\u8bfa\u8fdb\u884c\u4fe1\u606f\u4ea4\u6362\uff1b; <\/span><b>\u4e0d\u5f97\u5229\u7528CbCR\u62a5\u544a\u6765\u8c03\u6574\u6216\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c<\/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>\u66f4\u65b0\u4e86\u53ef\u8c41\u514d\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u51cf\u8f7b\u4f01\u4e1a\u8d1f\u62c5\uff0c\u300a\u7b2c255\u53f7\u6cd5\u4ee4\u300b\u66f4\u65b0\u4e86\u76f8\u5173\u89c4\u5b9a\u5e76\u63d0\u9ad8\u4e86\u514d\u4e8e\u7f16\u5236\u6587\u4ef6\u7684\u95e8\u69db\uff0c\u4f46\u4f01\u4e1a\u4ecd\u9700\u660e\u786e\u5728\u51b3\u7b97\u7533\u62a5\u8868\u4e2d\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u5f62\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8425\u4e1a\u989d\u548c\u4ea4\u6613\u989d\u95e8\u69db\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u5e74\u5ea6\u8425\u4e1a\u6536\u5165\u4f4e\u4e8e500\u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u5173\u8054\u4ea4\u6613\u91d1\u989d\u4f4e\u4e8e300\u4ebf\u8d8a\u5357\u76fe\uff0c\u4f01\u4e1a\u53ef\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u3002.\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>\u5c06\u8425\u4e1a\u989d\u95e8\u69db\u63d0\u9ad8\u81f35000\u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b<\/b><span style=\"font-weight: 400;\"> \u548c <\/span><b>\u5220\u9664\u201c\u4ece\u4e8b\u7b80\u5355\u7ecf\u8425\u6d3b\u52a8\u201d\u8fd9\u4e00\u6807\u51c6\u201d<\/b><span style=\"font-weight: 400;\">, \uff0c\u4ece\u800c\u6269\u5927\u4e86\u53ef\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u3001\u4e14\u7a0e\u52a1\u98ce\u9669\u8f83\u4f4e\u7684\u7eb3\u7a0e\u4eba\u8303\u56f4\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a <\/b><span style=\"font-weight: 400;\">\u5373\u4f7f\u5c5e\u4e8e\u514d\u4e8e\u7f16\u5236\u7533\u62a5\u6587\u4ef6\u7684\u8303\u56f4\uff0c\u4f01\u4e1a\u4ecd\u987b\u63d0\u4ea4\u9644\u5f55\u4e00\uff0c\u5e76\u5b8c\u6574\u5217\u660e\u5f53\u5e74\u53d1\u751f\u7684\u9700\u7533\u62a5\u7684\u5173\u8054\u4ea4\u6613\u60c5\u51b5\u3002.\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>\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u51b5\u4e0b\uff0c\u6700\u76f4\u63a5\u7684\u540e\u679c\u4e4b\u4e00\u662f\uff0c\u6839\u636e\u7b2c132\/2020\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c15\u6761\u7684\u89c4\u5b9a\uff0c\u5229\u606f\u652f\u51fa\u5c06\u53d7\u5230\u9650\u5236 \uff08\u7ecf\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u4fee\u8ba2\u3001\u8865\u5145\uff09\u7b2c15\u6761\u7684\u89c4\u5b9a\u53d7\u5230\u9650\u5236\u3002 \u636e\u6b64\uff0c\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u5229\u606f\u8d39\u7528\u603b\u989d\u4e0d\u5f97\u8d85\u8fc730% EBITDA\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u4f01\u4e1a\u5b58\u5728\u4efb\u4f55\u5176\u4ed6\u5173\u8054\u5173\u7cfb\uff0c\u8be5\u89c4\u5b9a\u5c06\u9002\u7528\u4e8e\u5229\u606f\u8d39\u7528\u603b\u989d\uff0c\u5305\u62ec\u5546\u4e1a\u94f6\u884c\u8d37\u6b3e\u5229\u606f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u66f4\u65b0\uff1a<\/b><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u6839\u636e\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff082025\u5e742\u670810\u65e5\uff09\u7b2c3\u6761\u89c4\u5b9a\uff0c\u7b26\u5408\u501f\u6b3e\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u6761\u4ef6\u7684\u4f01\u4e1a\uff0c\u8be5\u4f01\u4e1a <\/span><b>\u5728\u5269\u4f59\u65f6\u95f4\u5185\u7ee7\u7eed\u8f6c\u63a5<\/b><span style=\"font-weight: 400;\"> \u6309\u7167\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c3\u6761\u7684\u89c4\u5b9a\u3002 \u8be5\u89c4\u5b9a\u65e8\u5728\u786e\u4fdd\u653f\u7b56\u7684\u8fde\u7eed\u6027\uff0c\u5e76\u4fdd\u969c\u5904\u4e8e\u8fc7\u6e21\u671f\u4f01\u4e1a\u7684\u6743\u76ca\uff0c\u4f7f\u5176\u4e0d\u53d7\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u9881\u5e03\u7684\u5f71\u54cd\u800c\u4e2d\u65ad\u3002.<\/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>\u786e\u5b9a\u5e94\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u5f62\u65f6\u5e38\u89c1\u7684\u9519\u8bef<\/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\">\u786e\u5b9a\u5e94\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u5f62\u65f6\u5e38\u89c1\u7684\u9519\u8bef<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u4e3a500\u591a\u5bb6\u6d89\u53ca\u5173\u8054\u4ea4\u6613\u7684\u4f01\u696d\u63d0\u4f9b\u54a8\u8be2\u548c\u652f\u6301\u7684\u7ecf\u9a8c\uff0cMAN\u53d1\u73b0\u4f01\u4e1a\u901a\u5e38\u4f1a\u72af\u4ee5\u4e0b\u9519\u8bef\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9057\u6f0f\u4e86\u5bb6\u5ead\u5173\u7cfb\uff1a<\/b><span style=\"font-weight: 400;\"> \u672a\u7533\u62a5\u4e0e\u914d\u5076\u3001\u5144\u5f1f\u59d0\u59b9\u7684\u516c\u53f8\u4e4b\u95f4\u7684\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u672a\u7533\u62a5\u7ba1\u7406\u4eba\u5458\u7684\u8d37\u6b3e\u6216\u501f\u6b3e\uff1a<\/b><span style=\"font-weight: 400;\"> \u5411\u603b\u7ecf\u7406\u501f\u6b3e\u4ee5\u8865\u5145\u6d41\u52a8\u8d44\u91d1\uff0c\u4f46\u672a\u5728\u9644\u5f55I\u4e2d\u7533\u62a5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5c06\u5408\u4f5c\u4f19\u4f34\u5173\u7cfb\u4e0e\u5173\u8054\u5173\u7cfb\u6df7\u6dc6\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ec5\u56e0\u4ece\u67d0\u4e00\u5408\u4f5c\u4f19\u4f34\u5904\u83b7\u5f9750%\u9879\u4e0b\u7684\u6536\u5165\u6216\u539f\u6750\u6599\uff0c\u800c\u65e0\u6cd5\u636e\u6b64\u8ba4\u5b9a\u5df2\u5efa\u7acb\u5173\u8054\u5173\u7cfb\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9a\u4ef7\u65b9\u6cd5\u6709\u8bef\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u91c7\u7528\u7684\u4ef7\u683c\u6bd4\u8f83\u65b9\u6cd5\u4e0d\u9002\u7528\u4e8e\u8be5\u9886\u57df\uff0c\u6216\u8005\u7f3a\u4e4f\u51c6\u786e\u7684\u53c2\u7167\u6570\u636e\uff0c\u5c06\u5bfc\u81f4\u7533\u8bf7\u88ab\u9a73\u56de\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u4f01\u4e1a\u9700\u6ce8\u610f\u7684\u65b0\u89c4\u5b9a\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c17\u6761\uff0c\u4f01\u4e1a\u5728\u5206\u6790\u3001\u6bd4\u8f83\u5173\u8054\u4ea4\u6613\u65f6\uff0c\u5fc5\u987b\u4e25\u683c\u9075\u5faa\u4f7f\u7528\u6570\u636e\u5e93\u7684\u4f18\u5148\u987a\u5e8f\uff1a\u9996\u5148\u662f\u516c\u5f00\u6570\u636e\u5e93\uff0c \u5546\u4e1a\u6570\u636e\u5e93\uff0c\u6700\u540e\u624d\u662f\u7a0e\u52a1\u673a\u5173\u7684\u6570\u636e\u5e93\u3002\u6b64\u524d\u5e76\u672a\u6709\u6b64\u89c4\u5b9a\uff0c\u82e5\u5ffd\u89c6\u8be5\u4f18\u5148\u987a\u5e8f\uff0c\u5728\u7a0e\u52a1\u673a\u5173\u5ba1\u67e5\u65f6\uff0c\u76f8\u5173\u6587\u4ef6\u53ef\u80fd\u4f1a\u88ab\u8ba4\u5b9a\u4e3a\u7f3a\u4e4f\u8bf4\u670d\u529b\u3002.<\/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>\u4f01\u4e1a\u5408\u89c4\u7ba1\u7406\u7b56\u7565<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4e3b\u52a8\u7ba1\u63a7\u56e0\u9700\u7533\u62a5\u5173\u8054\u4ea4\u6613\u800c\u4ea7\u751f\u7684\u98ce\u9669\uff0c\u4f01\u4e1a\u5e94\u91c7\u53d6\u4ee5\u4e0b\u63aa\u65bd\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5f00\u5c55\u5ba1\u67e5\uff1a<\/b><span style=\"font-weight: 400;\"> \u5728\u8d22\u653f\u5e74\u5ea6\u4f0a\u59cb\u5373\u5efa\u7acb\u5173\u8054\u65b9\u540d\u5f55\uff0c\u5176\u4e2d\u5305\u62ec\u501f\u8d37\u5173\u7cfb\u3001, <\/span><b>\u501f\u8d37<\/b><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u4e2a\u4eba\u7ecf\u8425\u8005\uff0c\u5e94\u6309\u7167\u65b0\u89c4\u5b9a\u8fdb\u884c\u7ba1\u7406\u548c\u76d1\u7ba1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6587\u6863\u5316\uff1a<\/b><span style=\"font-weight: 400;\"> \u9488\u5bf9\u6240\u6709\u5185\u90e8\u4ea4\u6613\uff0c\u5e94\u5236\u5b9a\u5185\u5bb9\u5b8c\u6574\u3001\u6761\u6b3e\u4e25\u8c28\u7684\u5408\u540c\uff0c\u5e76\u660e\u786e\u8bf4\u660e\u7ecf\u6d4e\u76ee\u7684\u53ca\u5404\u65b9\u7684\u5229\u76ca\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u57fa\u51c6\u5bf9\u6bd4\uff08Benchmarking\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u6309\u7167\u65b0\u7684\u4f18\u5148\u987a\u5e8f\u4f7f\u7528\u6570\u636e\u5e93\uff0c\u4ee5\u68c0\u67e5\u81ea\u5df1\u7684\u5229\u6da6\u7387\u662f\u5426\u5904\u4e8e\u5e02\u573a\u6c34\u5e73\u8303\u56f4\u5185\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u786e\u3001\u5168\u9762\u5730\u4e86\u89e3\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u5f62\uff0c\u662f\u4f01\u4e1a\u5b89\u5168\u8fd0\u8425\u5e76\u4f18\u5316\u7a0e\u52a1\u6210\u672c\u7684\u5173\u952e\u3002 \u968f\u7740\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u6b63\u5f0f\u5c06\u501f\u8d37\u5173\u7cfb\u7eb3\u5165\u5173\u8054\u4ea4\u6613\u8303\u7574\uff0c\u63d0\u9ad8\u514d\u62a5\u95e8\u69db\uff0c\u8c03\u6574\u300a\u5173\u8054\u4ea4\u6613\u62a5\u544a\u300b\uff08CbCR\uff09\u7684\u7533\u62a5\u95e8\u69db\u53ca\u6d41\u7a0b\uff0c\u5e76\u5f15\u5165\u81ea\u613f\u5408\u89c4\u7ba1\u7406\u6a21\u5f0f\uff0c \u5728\u5173\u8054\u4ea4\u6613\u62a5\u544a\u4e2d\u5c55\u73b0\u7684\u4e3b\u52a8\u6027\u548c\u900f\u660e\u5ea6\uff0c\u4e0d\u4ec5\u662f\u4f01\u4e1a\u7684\u6cd5\u5b9a\u4e49\u52a1\uff0c\u66f4\u662f\u5176\u7ade\u4e89\u529b\u7684\u4f53\u73b0\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5207\u52ff\u56e0\u7533\u62a5\u4e2d\u7684\u7ec6\u5fae\u758f\u6f0f\u800c\u9020\u6210\u91cd\u5927\u8d22\u52a1\u635f\u5931\u3002\u5e94\u4e3b\u52a8\u54a8\u8be2\u8f6c\u8ba9\u5b9a\u4ef7\u4e13\u5bb6\uff0c\u4ee5\u786e\u4fdd\u4f01\u4e1a\u7684\u6240\u6709\u5173\u8054\u4ea4\u6613\u5747\u9075\u5faa\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08Arm\u2019s Length\uff09\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong> \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>\u5173\u4e8e\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_phai_ke_khai_giao_dich_lien_ket_theo_quy_dinh_moi_gom_nhung_nhom_nao\"><\/span><b>\u6839\u636e\u65b0\u89c4\u5b9a\uff0c\u54ea\u4e9b\u7c7b\u522b\u7684\u5173\u8054\u4ea4\u6613\u5fc5\u987b\u8fdb\u884c\u7533\u62a5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u672c\u8d28\u4e0a\u8bb2\uff0c\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u5f62\u4ecd\u4e3b\u8981\u56f4\u7ed5\u5173\u8054\u65b9\u4e4b\u95f4\u76845\u7c7b\u4e3b\u8981\u4ea4\u6613\uff1a\u6709\u5f62\/\u65e0\u5f62\u8d44\u4ea7\u7684\u8d2d\u4e70\u3001\u51fa\u552e\u3001\u4ea4\u6362\uff1b \u501f\u6b3e\u3001\u653e\u6b3e\u3001\u501f\u51fa\u3001\u501f\u5165\u53ca\u8d22\u52a1\u652f\u6301\uff1b\u63d0\u4f9b\u5185\u90e8\u670d\u52a1\uff1b\u8d44\u6e90\u5171\u4eab\u53ca\u8d39\u7528\u5206\u644a\u534f\u8bae\uff1b\u4ee5\u53ca\u8d44\u672c\u8f6c\u8ba9\u548c\u8d22\u52a1\u6295\u8d44\u3002 \u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff0c\u6700\u91cd\u8981\u7684\u533a\u522b\u5728\u4e8e\uff0c\u5173\u8054\u5173\u7cfb\u7684\u8ba4\u5b9a\u8303\u56f4\u5df2\u6269\u5c55\u81f3\u4e0e\u4f01\u4e1a\u7ecf\u8425\u8005\u53ca\u63a7\u5236\u4eba\u4e4b\u95f4\u7684\u501f\u8d37\u5173\u7cfb\u3002.<\/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>\u4f01\u4e1a\u5411\u94f6\u884c\u501f\u6b3e\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u94f6\u884c\u63d0\u4f9b\u7684\u8d37\u6b3e\u91d1\u989d\u81f3\u5c11\u8fbe\u523025%\u7684\u80a1\u4e1c\u6743\u76ca\uff0c\u4e14\u8be5\u91d1\u989d\u5360\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u65f6\uff0c\u8be5\u94f6\u884c\u8d37\u6b3e\u5373\u88ab\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\uff0c \u8fd9\u662f\u4e00\u79cd\u6f5c\u5728\u98ce\u9669\uff0c\u5bfc\u81f4\u5229\u606f\u603b\u652f\u51fa\u88ab\u9650\u5236\u5728EBITDA\u768430%\u4ee5\u5185\u3002 \u7136\u800c\uff0c\u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ed.3\u9879\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u503a\u6743\u4eba\u6216\u62c5\u4fdd\u65b9\u662f\u56fd\u5bb6\u6301\u6709100%\u6ce8\u518c\u8d44\u672c\u4e14\u5177\u6709\u8d2d\u4e70\u3001\u51fa\u552e\u3001 \u5904\u7406\u503a\u52a1\u804c\u80fd\u7684\u56fd\u6709\u7ec4\u7ec7\uff0c\u4e14\u8be5\u7ec4\u7ec7\u672a\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u503a\u52a1\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002.<\/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>\u5411\u603b\u7ecf\u7406\u501f\u94b1\u4e14\u4e0d\u6536\u53d6\u5229\u606f\uff0c\u662f\u5426\u9700\u8981\u6839\u636e\u65b0\u89c4\u5b9a\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\uff0c\u8fd9\u4e5f\u662f\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u751f\u6548\u540e\uff0c\u4f01\u4e1a\u6700\u9700\u8981\u6ce8\u610f\u7684\u4e00\u70b9\u3002 \u5982\u679c\u7ecf\u8425\u3001\u63a7\u5236\u4f01\u4e1a\u7684\u4e2a\u4eba\u5728\u4ea4\u6613\u53d1\u751f\u65f6\u6301\u6709\u81f3\u5c1110%\u7684\u6240\u6709\u8005\u6743\u76ca\uff0c\u90a3\u4e48\u5373\u4f7f\u501f\u6b3e\u4e0d\u8ba1\u5229\u606f\uff0c\u4ecd\u5c5e\u4e8e\u7b2c5\u6761\u7b2c2\u6b3e\u7b2c1\u9879\u89c4\u5b9a\u7684\u5173\u8054\u5173\u7cfb\u3002.<\/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>\u4e24\u5bb6\u4f01\u4e1a\u867d\u5c5e\u540c\u4e00\u6240\u6709\u8005\uff0c\u4f46\u4e4b\u95f4\u6ca1\u6709\u8fdb\u884c\u4efb\u4f55\u4e70\u5356\u4ea4\u6613\uff0c\u662f\u5426\u9700\u8981\u7533\u62a5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u4e49\u52a1\u4ec5\u5728\u53d1\u751f\u5b9e\u9645\u7ecf\u6d4e\u4ea4\u6613\u65f6\u624d\u4ea7\u751f\u3002\u5373\u4f7f\u4e24\u5bb6\u5355\u4f4d\u6839\u636e\u6240\u6709\u6743\u6807\u51c6\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff0c\u4f46\u5982\u679c\u5728\u7eb3\u7a0e\u671f\u95f4\u672a\u53d1\u751f\u4efb\u4f55\u4e70\u5356\u3001\u501f\u8d37\u6216\u670d\u52a1\u4ea4\u6613\uff0c\u8be5\u4f01\u4e1a\u5c31\u4e0d\u5c5e\u4e8e\u5fc5\u987b\u7533\u62a5\u5173\u8054\u4ea4\u6613\u7684\u60c5\u5f62\u3002.<\/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>\u6839\u636e\u7b2c255\/2026\u53f7\u6cd5\u4ee4\uff0c\u6700\u65b0\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u8c41\u514d\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u529f\u80fd\u660e\u786e\u3001\u98ce\u9669\u8f83\u4f4e\u7684\u4f01\u4e1a\u7fa4\u4f53\uff0c \u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff08\u7b2c20\u6761\u7b2c2\u6b3ec\u9879\uff09\u5df2\u5c06\u8425\u4e1a\u6536\u5165\u95e8\u69db\u4ece\u4f4e\u4e8e2000\u4ebf\u8d8a\u5357\u76fe\u4e0a\u8c03\u81f3\u4f4e\u4e8e5000\u4ebf\u8d8a\u5357\u76fe\uff0c\u540c\u65f6\u5b8c\u5168\u53d6\u6d88\u4e86\u201c\u7ecf\u8425\u804c\u80fd\u7b80\u5355\u201d\u8fd9\u4e00\u6807\u51c6\u3002 \u4f01\u4e1a\u82e5\u5e0c\u671b\u4ee5\u6b64\u7c7b\u522b\u7684\u8eab\u4efd\u514d\u4e8e\u7f16\u5236\u8d22\u52a1\u62a5\u8868\uff0c\u4ecd\u9700\u540c\u65f6\u6ee1\u8db3\u5176\u4f59\u6807\u51c6\uff1a\u65e0\u56e0\u65e0\u5f62\u8d44\u4ea7\u7684\u5f00\u53d1\u3001\u4f7f\u7528\u800c\u4ea7\u751f\u7684\u6536\u5165\u548c\u8d39\u7528\uff0c\u4e14\u8fbe\u5230\u5404\u884c\u4e1a\u89c4\u5b9a\u7684\u6700\u4f4e\u51c0\u5229\u7387\u3002.<\/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>\u4f01\u4e1a\u7684\u8425\u4e1a\u6536\u5165\u8fbe\u5230\u591a\u5c11\u624d\u9700\u8981\u7f16\u5236\u8de8\u56fd\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u524d\uff0c\u9002\u7528\u95e8\u69db\u4e3a\u7eb3\u7a0e\u5e74\u5ea6\u5185\u5168\u7403\u5408\u5e76\u6536\u5165\u8fbe\u523018,000 t\u1ef7 \u0111\u1ed3ng\u53ca\u4ee5\u4e0a\u3002\u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff08\u7b2c19\u6761\uff09\uff0c \u8be5\u95e8\u69db\u5df2\u8c03\u6574\u4e3a\u76f8\u5f53\u4e8e7.5\u4ebf\u6b27\u5143\u7684\u6c34\u5e73\uff0c\u4ee5\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u8d22\u653f\u5e74\u5ea6\u7684\u6536\u5165\u4e3a\u57fa\u51c6\uff0c\u5e76\u6309\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u516c\u5e03\u768412\u6708\u4efd\u4e2d\u95f4\u6c47\u7387\u6216\u4ea4\u53c9\u6c47\u7387\u5e73\u5747\u503c\u8fdb\u884c\u6362\u7b97\u3002.<\/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 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