{"id":4026,"date":"2026-10-22T11:26:25","date_gmt":"2026-10-22T04:26:25","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4026"},"modified":"2026-10-22T11:27:39","modified_gmt":"2026-10-22T04:27:39","slug":"ho-so-giao-dich-lien-ket-gom-nhung-gi","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/","title":{"rendered":"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec? C\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255"},"content":{"rendered":"<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m khi ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. T\u1eeb ng\u00e0y 01\/7\/2026, <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218782\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong> quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7t ra y\u00eau c\u1ea7u doanh nghi\u1ec7p r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">Khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. T\u00f9y thu\u1ed9c v\u00e0o tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u1eb7c thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u01b0ng v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c th\u00e0nh ph\u1ea7n ch\u00ednh c\u1ee7a h\u1ed3 s\u01a1, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng khi cung c\u1ea5p h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Giao_dich_lien_ket_va_nghia_vu_cua_doanh_nghiep\" >\u5173\u8054\u4ea4\u6613\u4e0e\u4f01\u4e1a\u7684\u4e49\u52a1<\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ho_so_giao_dich_lien_ket_gom_nhung_gi_theo_quy_dinh_hien_hanh\" >\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u5e94\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_bieu_mau_ke_khai_nop_cung_To_khai_quyet_toan_thue_TNDN\" >\u968f\u4f01\u4e1a\u6240\u5f97\u7a0e\u51b3\u7b97\u7533\u62a5\u8868\u4e00\u5e76\u63d0\u4ea4\u7684\u7533\u62a5\u8868<\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Bo_ho_so_xac_dinh_gia_giao_dich_lien_ket_Luu_tai_doanh_nghiep\" >\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\uff08\u5b58\u653e\u5728\u4f01\u4e1a\u5904\uff09<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ho_so_quoc_gia_Local_File\" >\u672c\u5730\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ho_so_toan_cau_Master_File\" >\u4e3b\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >\u56fd\u522b\u62a5\u544a (CbCR)<\/a><\/li><\/ul><\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ho_so_khai_thue_doi_voi_giao_dich_lien_ket\" >H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_phuong_phap_xac_dinh_gia_trong_ho_so_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u4e2d\u7684\u5b9a\u4ef7\u65b9\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_truong_hop_duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Truong_hop_duoc_mien_ke_khai_xac_dinh_gia_va_mien_lap_ho_so\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Truong_hop_chi_duoc_mien_lap_ho_so_xac_dinh_gia\" >Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_han_luu_tru_ho_so_va_rui_ro_phap_ly_doanh_nghiep_can_dac_biet_luu_y\" >\u4f01\u4e1a\u9700\u7279\u522b\u6ce8\u610f\u7684\u6587\u4ef6\u4fdd\u5b58\u671f\u9650\u53ca\u6cd5\u5f8b\u98ce\u9669\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_han_lap_ho_so_giao_dich_lien_ket\" >\u7f16\u5236\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u7684\u65f6\u95f4\u671f\u9650<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_han_cung_cap_ho_so_khi_co_quan_thue_yeu_cau\" >\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u63d0\u4ea4\u6587\u4ef6\u65f6\u7684\u622a\u6b62\u65e5\u671f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_han_nop_Phu_luc_giao_dich_lien_ket\" >Th\u1eddi h\u1ea1n n\u1ed9p Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_gian_luu_tru_ho_so_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\u7684\u4fdd\u5b58\u671f\u9650<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_rui_ro_phap_ly_thuong_gap\" >\u5e38\u89c1\u7684\u6cd5\u5f8b\u98ce\u9669<\/a><\/li><\/ul><\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Giai_dap_thac_mac_Ho_so_giao_dich_lien_ket_bao_gom_nhung_gi\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u1eefng g\u00ec<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ho_so_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP_gom_nhung_gi\" >H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Doanh_nghiep_co_doanh_thu_duoi_50_ty_dong_co_duoc_mien_lap_ho_so_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_co_phai_ke_khai_Phu_luc_I_khong\" >\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I 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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Nghi_dinh_2552026ND-CP_co_hieu_luc_tu_khi_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_va_nghia_vu_cua_doanh_nghiep\"><\/span><b>\u5173\u8054\u4ea4\u6613\u4e0e\u4f01\u4e1a\u7684\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5449\" aria-describedby=\"caption-attachment-5449\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5449\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-va-nghia-vu-cua-doanh-nghiep-khi-Nghi-dinh-255-chinh-thuc-co-hieu-luc.jpg\" alt=\"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p khi Ngh\u1ecb \u0111\u1ecbnh 255 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-va-nghia-vu-cua-doanh-nghiep-khi-Nghi-dinh-255-chinh-thuc-co-hieu-luc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-va-nghia-vu-cua-doanh-nghiep-khi-Nghi-dinh-255-chinh-thuc-co-hieu-luc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-va-nghia-vu-cua-doanh-nghiep-khi-Nghi-dinh-255-chinh-thuc-co-hieu-luc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-va-nghia-vu-cua-doanh-nghiep-khi-Nghi-dinh-255-chinh-thuc-co-hieu-luc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-va-nghia-vu-cua-doanh-nghiep-khi-Nghi-dinh-255-chinh-thuc-co-hieu-luc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5449\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p khi Ngh\u1ecb \u0111\u1ecbnh 255 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o chi ti\u1ebft h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 v\u1ecb th\u1ebf ph\u00e1p l\u00fd c\u1ee7a m\u00ecnh. Theo \u0110i\u1ec1u 5 v\u00e0 \u0110i\u1ec1u 6 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255, quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh khi m\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia (ng\u01b0\u1ee1ng s\u1edf h\u1eefu v\u1ed1n t\u1ed1i thi\u1ec3u th\u01b0\u1eddng l\u00e0 25%).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u7a0e\u52a1\u673a\u5173\u4e0d\u4ec5\u4f1a\u5173\u6ce8\u8d26\u9762\u4e0a\u7684\u6570\u5b57\uff0c\u8fd8\u4f1a\u901a\u8fc7\u5927\u6570\u636e\u7cfb\u7edf\u6df1\u5165\u5206\u6790\u7ecf\u6d4e\u672c\u8d28\u3002 \u4f01\u4e1a\u7684\u4e49\u52a1\u662f\u8bc1\u660e\u4e0e\u5173\u8054\u65b9\u7684\u4ea4\u6613\uff08\u5982\u501f\u6b3e\u3001\u5546\u54c1\u4e70\u5356\u3001\u670d\u52a1\u63d0\u4f9b\u3001\u65e0\u5f62\u8d44\u4ea7\u8f6c\u8ba9\uff09\u662f\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08Arm\u2019s length principle\uff09\u8fdb\u884c\u7684\u3002 \u5982\u679c\u65e0\u6cd5\u63d0\u4f9b\u5145\u5206\u7684\u8bc1\u660e\u6587\u4ef6\uff0c\u4f01\u4e1a\u5c06\u9762\u4e34\u88ab\u6838\u5b9a\u7a0e\u6b3e\u548c\u5de8\u989d\u6ede\u7eb3\u91d1\u7684\u98ce\u9669\uff0c\u8fd9\u5c06\u76f4\u63a5\u5f71\u54cd\u5176\u73b0\u91d1\u6d41\u548c\u957f\u671f\u8d22\u52a1\u8ba1\u5212\u3002.<\/span><\/p>\n<blockquote><p><strong>\u66f4\u65b0\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/\">Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_lien_ket_gom_nhung_gi_theo_quy_dinh_hien_hanh\"><\/span><b>\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u5e94\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4029\" aria-describedby=\"caption-attachment-4029\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4029\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh.jpg\" alt=\"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4029\" class=\"wp-caption-text\">\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u5e94\u5305\u542b\u54ea\u4e9b\u5185\u5bb9<\/figcaption><\/figure>\n<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">Khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_bieu_mau_ke_khai_nop_cung_To_khai_quyet_toan_thue_TNDN\"><\/span><b>\u968f\u4f01\u4e1a\u6240\u5f97\u7a0e\u51b3\u7b97\u7533\u62a5\u8868\u4e00\u5e76\u63d0\u4ea4\u7684\u7533\u62a5\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6750\u6599\u5fc5\u987b\u5728\u63d0\u4ea4\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08TNDN\uff09\u51b3\u7b97\u7533\u62a5\u8868\u65f6\uff08\u901a\u5e38\u4e3a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u4e4b\u65e5\u8d77\u7b2c3\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\uff09\uff0c\u901a\u8fc7\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u5728\u7ebf\u63d0\u4ea4\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\u4e00\uff08\u8868\u683c\u7f16\u53f701\uff09\uff1a\u8fd9\u662f\u7533\u62a5\u5de5\u4f5c\u4e2d\u6700\u91cd\u8981\u7684\u90e8\u5206\u3002 \u8be5\u9644\u5f55\u8981\u6c42\u4f01\u4e1a\u8be6\u7ec6\u5217\u51fa\u5173\u8054\u65b9\u540d\u5355\uff0c\u9010\u4e00\u5217\u660e\u5404\u7c7b\u4ea4\u6613\u53ca\u5176\u76f8\u5e94\u91d1\u989d\uff0c\u540c\u65f6\u660e\u786e\u6240\u91c7\u7528\u7684\u5b9a\u4ef7\u65b9\u6cd5\u4ee5\u53ca\u6240\u8fbe\u6210\u7684\u4ef7\u683c\/\u5229\u6da6\u7387\u6c34\u5e73\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\u4e8c\uff08\u8868\u683c\u7f16\u53f702\uff09\uff1a\u56fd\u5bb6\u6863\u6848\uff08Local File\uff09\u4e2d\u5e94\u5305\u542b\u7684\u4fe1\u606f\u548c\u6587\u4ef6\u6e05\u5355\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\u4e09\uff08\u8868\u683c\u7f16\u53f703\uff09\uff1a\u5168\u7403\u6587\u4ef6\u4e2d\u5e94\u5305\u542b\u7684\u4fe1\u606f\u548c\u6750\u6599\u6e05\u5355\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\u56db\uff08\u8868\u683c\u7f16\u53f704\uff09\uff1a\u56fd\u522b\u62a5\u544a\uff08Country-by-Country Report \u2013 CbCR\uff09\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">\u5173\u4e8e\u5728 HTKK \u4e0a\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8bf4\u660e\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_ho_so_xac_dinh_gia_giao_dich_lien_ket_Luu_tai_doanh_nghiep\"><\/span><b>\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\uff08\u5b58\u653e\u5728\u4f01\u4e1a\u5904\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u63a5\u5230\u7a0e\u52a1\u7a3d\u67e5\u8981\u6c42\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u63d0\u4ea4\u4e00\u5957\u5305\u542b\u4e09\u7c7b\u8be6\u7ec6\u6587\u4ef6\u7684\u6863\u6848\u3002\u90a3\u4e48\uff0c\u5728\u5173\u8054\u4ea4\u6613\u6863\u6848\u7684\u6838\u5fc3\u5185\u5bb9\u90e8\u5206\uff0c\u5177\u4f53\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\u5462\uff1f<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>\u672c\u5730\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u300aLocal File\u300b\u4e3b\u8981\u9488\u5bf9\u8d8a\u5357\u7684\u5546\u4e1a\u5b9e\u4f53\u3002\u8fd9\u662f\u7bc7\u5e45\u6700\u957f\u3001\u6280\u672f\u8981\u6c42\u6700\u9ad8\u7684\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u804c\u80fd\u3001\u8d44\u4ea7\u4e0e\u98ce\u9669\u5206\u6790\uff08FAR Analysis\uff09\uff1a\u4f01\u4e1a\u5fc5\u987b\u660e\u786e\u7531\u8c01\u8d1f\u8d23\u8bbe\u8ba1\u3001\u751f\u4ea7\u3001\u5206\u9500\u3001\u8425\u9500\u548c\u4ed3\u50a8\u7b49\u73af\u8282\uff1f \u4f7f\u7528\u4e86\u54ea\u4e9b\u6709\u5f62\u8d44\u4ea7\uff08\u5382\u623f\u3001\u673a\u5668\uff09\u4ee5\u53ca\u7279\u522b\u662f\u54ea\u4e9b\u65e0\u5f62\u8d44\u4ea7\uff08\u54c1\u724c\u3001\u6280\u672f\u8bc0\u7a8d\uff09\uff1f\u4f01\u4e1a\u9762\u4e34\u54ea\u4e9b\u98ce\u9669\uff1f\uff08\u5e02\u573a\u98ce\u9669\u3001\u5e93\u5b58\u98ce\u9669\u3001\u574f\u8d26\u98ce\u9669\u3001\u6c47\u7387\u98ce\u9669\u2026\u2026\uff09\u3002 \u539f\u5219\u4e0a\uff0c\u627f\u62c5\u98ce\u9669\u8d8a\u9ad8\u7684\u65b9\uff0c\u5176\u9884\u671f\u5229\u6da6\u6c34\u5e73\u5c31\u5e94\u8d8a\u9ad8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u4ef7\u683c\u7684\u65b9\u6cd5\u9009\u62e9\uff1a\u8bf4\u660e\u9009\u62e9\u300a\u7b2c132\u53f7\u6cd5\u4ee4\u300b\u89c4\u5b9a\u76845\u79cd\u6b63\u5f0f\u65b9\u6cd5\u4e2d\u7684\u4e00\u79cd\u7684\u7406\u7531\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u6bd4\u6570\u636e\uff08Benchmarking\uff09\uff1a\u4f01\u4e1a\u5fc5\u987b\u5bfb\u627e\u81f3\u5c113\u81f35\u5bb6\u804c\u80fd\u76f8\u4f3c\u7684\u72ec\u7acb\u4f01\u4e1a\u8fdb\u884c\u5bf9\u6bd4\u3002 \u52302026\u5e74\uff0c\u4e3a\u786e\u4fdd\u5ba2\u89c2\u6027\uff0c\u4f7f\u7528Orbis\u3001\u7a46\u8fea\uff08Moody\u2019s\uff09\u7b49\u56fd\u9645\u6570\u636e\u5e93\u51e0\u4e4e\u5df2\u6210\u4e3a\u5fc5\u8981\u6761\u4ef6\u3002.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_toan_cau_Master_File\"><\/span><b>\u4e3b\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u cung c\u1ea5p th\u00f4ng tin t\u1ed5ng quan v\u1ec1 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia m\u00e0 doanh nghi\u1ec7p l\u00e0 th\u00e0nh vi\u00ean, bao g\u1ed3m c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi c\u00f4ng ty m\u1eb9 ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 tr\u00e1ch thu\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ec3 thu th\u1eadp t\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>\u56fd\u522b\u62a5\u544a (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cung c\u1ea5p th\u00f4ng tin t\u1ed5ng h\u1ee3p v\u1ec1 ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i tr\u1ef1c ti\u1ebfp l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. Ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eadp \u0111o\u00e0n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<blockquote><p><strong>\u53c2\u89c1\uff1a<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Ho_so_khai_thue_doi_voi_giao_dich_lien_ket\"><\/span>H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">B\u00ean c\u1ea1nh c\u00e1c t\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t vi\u1ec7c k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft theo <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/\">Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong> v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng m\u1eb7c nhi\u00ean \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 k\u00ea khai. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 ti\u00eau k\u00ea khai t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_xac_dinh_gia_trong_ho_so_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u4e2d\u7684\u5b9a\u4ef7\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u6e05\u695a\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff0c\u5fc5\u987b\u638c\u63e15\u79cd\u5b9a\u4ef7\u65b9\u6cd5\u3002\u9009\u62e9\u9519\u8bef\u7684\u65b9\u6cd5\u662f\u5bfc\u81f4\u88ab\u8ffd\u5f81\u7a0e\u6b3e\u7684\u9996\u8981\u539f\u56e0\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u6bd4\u8f83\u6cd5\uff08CUP\uff09\uff1a\u76f4\u63a5\u6bd4\u8f83\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea7\u54c1\u4ef7\u683c\u4e0e\u5e02\u573a\u4ef7\u683c\u3002\u901a\u5e38\u9002\u7528\u4e8e\u5927\u5b97\u5546\u54c1\u3001\u77ff\u4ea7\u6216\u8d37\u6b3e\u5229\u7387\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08Resale Price Method\uff09\uff1a\u9002\u7528\u4e8e\u4ec5\u4ece\u4e8b\u5206\u9500\u4e1a\u52a1\u3001\u8fdb\u884c\u4e70\u8fdb\u8f6c\u5356\u4e14\u4e0d\u6539\u53d8\u4ea7\u54c1\u7279\u6027\u7684\u4f01\u4e1a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u672c\u52a0\u6210\u6cd5\uff08Cost Plus Method\uff09\uff1a\u9002\u7528\u4e8e\u4ece\u4e8b\u751f\u4ea7\u3001\u6309\u8ba2\u5355\u52a0\u5de5\u4ee5\u53ca\u5411\u5173\u8054\u65b9\u63d0\u4f9b\u670d\u52a1\u7684\u4f01\u4e1a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c0\u5229\u6da6\u7387\uff08TNMM\uff09\u6bd4\u8f83\u6cd5\uff1a\u8fd9\u662f\u8d8a\u5357\u6700\u5e38\u89c1\u7684\u65b9\u6cd5\u3002\u5c06\u4f01\u4e1a\u7684\u5229\u6da6\u7387\uff08\u4f8b\u5982\uff1aEBIT\/\u6536\u5165\uff09\u4e0e\u5e02\u573a\u4e0a\u72ec\u7acb\u7684\u7ade\u4e89\u5bf9\u624b\u8fdb\u884c\u6bd4\u8f83\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u6210\u6cd5\uff08Profit Split Method\uff09\uff1a\u9002\u7528\u4e8e\u5404\u65b9\u5747\u8d21\u732e\u4e86\u72ec\u7279\u65e0\u5f62\u8d44\u4ea7\u7684\u3001\u5177\u6709\u9ad8\u5ea6\u6574\u5408\u6027\u7684\u590d\u6742\u4ea4\u6613\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4f7f\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u5177\u6709\u9ad8\u5ea6\u8bf4\u670d\u529b\uff0c\u907f\u514d\u88ab\u7a3d\u67e5\u90e8\u95e8\u9a73\u56de\uff0c\u4f01\u4e1a\u5e94\u5bfb\u6c42\u4e13\u4e1a\u54a8\u8be2\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ee5\u83b7\u5f97\u652f\u6301\uff0c\u5e76\u786e\u5b9a\u9002\u5408\u4f01\u4e1a\u89c4\u6a21\u53ca\u7ecf\u8425\u9886\u57df\u7684\u65b9\u6848\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">Theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u1ea7n ph\u00e2n bi\u1ec7t tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_ke_khai_xac_dinh_gia_va_mien_lap_ho_so\"><\/span>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i M\u1ee5c III, M\u1ee5c IV v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo kho\u1ea3n 1 \u0110i\u1ec1u 20.<\/p>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Truong_hop_chi_duoc_mien_lap_ho_so_xac_dinh_gia\"><\/span>Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n<ul style=\"text-align: justify;\" data-spread=\"false\">\n<li><strong>\u6848\u4f8b 1\uff1a<\/strong> \u7eb3\u7a0e\u4eba\u867d\u53d1\u751f\u4e86\u5173\u8054\u4ea4\u6613\uff0c\u4f46\u8be5\u7eb3\u7a0e\u671f\u95f4\u4ea7\u751f\u7684\u603b\u8425\u4e1a\u6536\u5165\u4f4e\u4e8e500\u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u8be5\u7eb3\u7a0e\u671f\u95f4\u5185\u6240\u6709\u5173\u8054\u4ea4\u6613\u7684\u603b\u4ef7\u503c\u4f4e\u4e8e300\u4ebf\u8d8a\u5357\u76fe\u3002.<\/li>\n<li><strong>\u6848\u4f8b 2\uff1a<\/strong> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 APA.<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 3:<\/strong> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n kinh doanh kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n theo quy \u0111\u1ecbnh. M\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng g\u1ed3m: ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean, s\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean v\u00e0 gia c\u00f4ng t\u1eeb 15% tr\u1edf l\u00ean.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 20 tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. Vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai theo c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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\/mien-lap-ho-so-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u65e0\u9700\u63d0\u4f9b\u4efb\u4f55\u6587\u4ef6\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_ho_so_va_rui_ro_phap_ly_doanh_nghiep_can_dac_biet_luu_y\"><\/span><b>\u4f01\u4e1a\u9700\u7279\u522b\u6ce8\u610f\u7684\u6587\u4ef6\u4fdd\u5b58\u671f\u9650\u53ca\u6cd5\u5f8b\u98ce\u9669\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4028\" aria-describedby=\"caption-attachment-4028\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4028\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly.jpg\" alt=\"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4028\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u5305\u62ec\u54ea\u4e9b\u5185\u5bb9\u3001\u4fdd\u5b58\u671f\u9650\u53ca\u6cd5\u5f8b\u98ce\u9669<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u4e0d\u638c\u63e1\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u7684\u7f16\u5236\u671f\u9650\u3001\u4fdd\u5b58\u671f\u9650\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u7a3d\u67e5\u65f6\u53ef\u80fd\u4ea7\u751f\u7684\u6cd5\u5f8b\u98ce\u9669\uff0c\u4ec5\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\u8fd8\u8fdc\u8fdc\u4e0d\u591f\u3002 \u5b9e\u9645\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u5e76\u975e\u56e0\u4e3a\u5b9a\u4ef7\u65b9\u6cd5\u6709\u8bef\uff0c\u800c\u662f\u56e0\u4e3a\u7533\u62a5\u8fdf\u5ef6\u3001\u6587\u4ef6\u7f3a\u5931\u6216\u6570\u636e\u4e0d\u4e00\u81f4\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_lap_ho_so_giao_dich_lien_ket\"><\/span><b>\u7f16\u5236\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u7684\u65f6\u95f4\u671f\u9650<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) h\u00e0ng n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac ng\u00e0y 31\/12\/2026 th\u00ec h\u1ea1n cu\u1ed1i doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/\">\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 31\/03\/2027.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u4e0d\u5e94\u7b49\u5230\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u7a3d\u67e5\u65f6\u624d\u5f00\u59cb\u51c6\u5907\u6587\u4ef6\uff0c\u800c\u5e94\u63d0\u524d\u4e3b\u52a8\u505a\u597d\u51c6\u5907\u5de5\u4f5c\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_cung_cap_ho_so_khi_co_quan_thue_yeu_cau\"><\/span><b>\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u63d0\u4ea4\u6587\u4ef6\u65f6\u7684\u622a\u6b62\u65e5\u671f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u7a0e\u52a1\u673a\u5173\u53d1\u5e03\u7a0e\u52a1\u7a3d\u67e5\u3001\u68c0\u67e5\u51b3\u5b9a\u6216\u53d1\u51fa\u8981\u6c42\u8bf4\u660e\u60c5\u51b5\u7684\u4e66\u9762\u6587\u4ef6\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u4ee5\u4e0b\u671f\u9650\u5185\u63d0\u4ea4\u5b8c\u6574\u7684\u8d44\u6599\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u00fd do h\u1ee3p l\u00fd v\u00e0 ch\u00ednh \u0111\u00e1ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n \u0111\u01b0\u1ee3c 01 l\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 15 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5b9e\u9645\u4e0a\uff0c\u5ef6\u671f\u7533\u8bf7\u5e76\u4e0d\u603b\u80fd\u83b7\u5f97\u6279\u51c6\u3002\u5982\u679c\u4f01\u4e1a\u672a\u6309\u65f6\u63d0\u4ea4\u7533\u8bf7\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u884c\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5e94\u7a0e\u5229\u6da6\u989d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ffd\u7f34\u7a0e\u6b3e\u548c\u884c\u653f\u5904\u7f5a<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4f01\u4e1a\u5728\u5ffd\u89c6\u6587\u4ef6\u5f52\u6863\u65f6\u9762\u4e34\u7684\u6700\u5927\u98ce\u9669\u4e4b\u4e00\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Phu_luc_giao_dich_lien_ket\"><\/span><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Th\u1eddi h\u1ea1n n\u1ed9p Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ph\u1ee5 l\u1ee5c th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u1eb1ng n\u0103m (ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh).<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_luu_tru_ho_so_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\u7684\u4fdd\u5b58\u671f\u9650<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u4f1a\u8ba1\u548c\u7a0e\u52a1\u7ba1\u7406\u65b9\u9762\u7684\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u59a5\u5584\u4fdd\u5b58\u4e0e\u5173\u8054\u4ea4\u6613\u76f8\u5173\u7684\u6240\u6709\u6587\u4ef6\u3001\u51ed\u8bc1\u548c\u6570\u636e\u3002\u4fdd\u5b58\u671f\u9650\u81f3\u5c11\u4e3a10\u5e74\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CbCR\uff08\u5982\u5c5e\u5f3a\u5236\u9002\u7528\u8303\u56f4\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96c6\u56e2\u5185\u90e8\u5408\u540c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u7533\u8bf7\u6750\u6599<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u670d\u52a1\u8d39\u7528\u5206\u644a\u660e\u7ec6\u8868<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u6b3e\u51ed\u8bc1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\u3001\u4f1a\u8bae\u7eaa\u8981\u3001\u5de5\u4f5c\u62a5\u544a\u7b49\u6750\u6599\u53ef\u8bc1\u660e\u4ea4\u6613\u7684\u5b9e\u8d28\u6027<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> 2026\u5e74\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u7279\u522b\u5173\u6ce8\u96c6\u56e2\u5185\u90e8\u7684\u670d\u52a1\u4ea4\u6613\uff0c\u56e0\u6b64\u4f01\u4e1a\u9700\u8981\u975e\u5e38\u4e25\u683c\u5730\u4fdd\u5b58\u670d\u52a1\u6267\u884c\u7684\u8bc1\u636e\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_rui_ro_phap_ly_thuong_gap\"><\/span><b>\u5e38\u89c1\u7684\u6cd5\u5f8b\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u51fa\u73b0\u4ee5\u4e0b\u60c5\u51b5\uff0c\u5c06\u88ab\u6838\u5b9a\u5e94\u7eb3\u7a0e\u989d\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u5efa\u7acb\u6863\u6848<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6863\u6848\u8d44\u6599\u4e0d\u5b8c\u6574<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u672a\u80fd\u8bc1\u660e\u72ec\u7acb\u4ea4\u6613\u539f\u5219<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\u4e00\u4e0e\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u6570\u636e\u4e0d\u4e00\u81f4\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u6709\u6743\u9009\u62e9\u72ec\u7acb\u7684\u53ef\u6bd4\u4f01\u4e1a\uff0c\u5e76\u81ea\u884c\u786e\u5b9a\u5408\u7406\u7684\u5229\u6da6\u6c34\u5e73\u3002\u6240\u786e\u5b9a\u7684\u5229\u6da6\u6c34\u5e73\u5c06\u5bf9\u4f01\u4e1a\u4e0d\u5229\uff0c\u4ece\u800c\u5bfc\u81f4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u52a0\u5e94\u7a0e\u6536\u5165<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u52a0\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u989d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea7\u751f\u4e86\u5de8\u989d\u8865\u7f34\u6b3e\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u88ab\u6392\u9664\u5728\u53ef\u6263\u9664\u8d39\u7528\u4e4b\u5916\u7684\u9879\u76ee\u4e2d\uff0c\u6700\u5bb9\u6613\u88ab\u6392\u9664\u7684\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u8d85\u8fc730% EBITDA\u7684\u9650\u989d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u6cd5\u8bc1\u660e\u6240\u83b7\u76ca\u5904\u7684\u5185\u90e8\u670d\u52a1\u8d39<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e13\u5229\u8d39\u3001\u6280\u672f\u8f6c\u8ba9\u8d39\u7f3a\u4e4f\u5b9a\u4ef7\u4f9d\u636e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96c6\u56e2\u7684\u8d39\u7528\u5206\u644a\u7f3a\u4e4f\u5408\u7406\u4f9d\u636e\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d39\u7528\u88ab\u5426\u51b3\u4e0d\u4ec5\u4f1a\u589e\u52a0\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u8fd8\u53ef\u80fd\u5f71\u54cd\u627f\u5305\u5546\u7a0e\u3001\u589e\u503c\u7a0e\u53ca\u5176\u4ed6\u76f8\u5173\u7a0e\u8d39\u4e49\u52a1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u7a0e\u52a1\u884c\u653f\u8fdd\u6cd5\u884c\u4e3a\u53d7\u5230\u5904\u7f5a\u65f6\uff0c\u6839\u636e\u8fdd\u89c4\u7a0b\u5ea6\u7684\u4e0d\u540c\uff0c\u4f01\u4e1a\u53ef\u80fd\u56e0\u7533\u62a5\u5ef6\u8fdf\u3001\u7533\u62a5\u9519\u8bef\u5bfc\u81f4\u5e94\u7f34\u7a0e\u6b3e\u77ed\u7f3a\uff0c\u6216\u5728\u5b58\u5728\u8f6c\u79fb\u5b9a\u4ef7\u8ff9\u8c61\u7684\u60c5\u51b5\u4e0b\u56e0\u9003\u7a0e\u884c\u4e3a\u800c\u53d7\u5230\u5904\u7f5a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7f5a\u6b3e\u91d1\u989d\u53ef\u80fd\u4ece\u8ffd\u7f34\u7a0e\u6b3e\u768420%\u5230\u9003\u7a0e\u91d1\u989d\u76841\u81f33\u500d\u4e0d\u7b49\uff0c\u4e14\u4e0d\u5305\u62ec\u6309\u6bcf\u65e50.03%\u5229\u7387\u8ba1\u7b97\u7684\u6ede\u7eb3\u91d1\u3002\u8fd9\u5c06\u4ea7\u751f\u5de8\u989d\u8d39\u7528\uff0c\u5e76\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u7684\u73b0\u91d1\u6d41\u3002.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6e05\u695a\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u786e\u9075\u5b88\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u4e5f\u662f\u9762\u5bf92026\u5e74\u65e5\u76ca\u4e25\u683c\u7684\u53cd\u8f6c\u79fb\u5b9a\u4ef7\u5ba1\u67e5\u65f6\u7684\u4e00\u9053\u91cd\u8981\u9632\u7ebf\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb vi\u1ec7c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ee5 l\u1ee5c theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 3 l\u1edbp g\u1ed3m Local File, Master File v\u00e0 CbCR, \u0111\u1ebfn vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay. T\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c, nh\u1ea5t qu\u00e1n v\u00e0 t\u00ednh chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53ca\u65e9\u505a\u597d\u51c6\u5907\u3001\u5b9a\u671f\u8fdb\u884c\u5ba1\u67e5\uff0c\u5e76\u501f\u52a9MAN\uff08Master Accountant Network\uff09\u7b49\u4e13\u4e1a\u54a8\u8be2\u673a\u6784\u7684\u534f\u52a9\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u88ab\u6838\u5b9a\u7a0e\u6b3e\u3001\u8ffd\u7f34\u7a0e\u6b3e\u53ca\u906d\u53d7\u4e0d\u5fc5\u8981\u5904\u7f5a\u7684\u98ce\u9669\u3002.\u00a0<\/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><span id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" class=\"ez-toc-section\"><\/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 aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/li>\n<li aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\"> <b>\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/b><\/a><\/li>\n<li aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\"> <b>\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/b>\u00a0<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\"> <b>\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/b><\/a>. \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.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_Ho_so_giao_dich_lien_ket_bao_gom_nhung_gi\"><\/span>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u1eefng g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP_gom_nhung_gi\"><\/span>H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP g\u1ed3m nh\u1eefng g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 th\u1ec3 bao g\u1ed3m H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng. Ngh\u0129a v\u1ee5 c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p, t\u1eadp \u0111o\u00e0n.<\/p>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_doanh_thu_duoi_50_ty_dong_co_duoc_mien_lap_ho_so_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. Theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_co_phai_ke_khai_Phu_luc_I_khong\"><\/span>\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 k\u00ea khai. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo \u0110i\u1ec1u 20 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_co_hieu_luc_tu_khi_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 30\/06\/2026, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.<\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m khi ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5448,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4026","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\/4026","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=4026"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4026\/revisions"}],"predecessor-version":[{"id":5452,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4026\/revisions\/5452"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5448"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}