{"id":4447,"date":"2026-08-14T11:40:08","date_gmt":"2026-08-14T04:40:08","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4447"},"modified":"2026-08-14T11:40:57","modified_gmt":"2026-08-14T04:40:57","slug":"xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/","title":{"rendered":"X\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p khi ph\u00e1t sinh kho\u1ea3n vay t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i v\u1eabn ngh\u0129 \u0111\u01a1n gi\u1ea3n \u0111\u00e2y ch\u1ec9 l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng li\u00ean quan g\u00ec \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. Th\u1ef1c t\u1ebf kh\u00f4ng ho\u00e0n to\u00e0n nh\u01b0 v\u1eady. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 t\u1ef7 l\u1ec7 d\u01b0 n\u1ee3 tr\u00ean v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, t\u1ef7 tr\u1ecdng n\u1ee3 trung, d\u00e0i h\u1ea1n v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu, \u0111i\u1ec1u h\u00e0nh gi\u1eefa b\u00ean cho vay v\u00e0 b\u00ean \u0111i vay. N\u1ebfu b\u1ecf qua b\u01b0\u1edbc r\u00e0 so\u00e1t n\u00e0y, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 k\u00ea khai thi\u1ebfu, d\u1eabn \u0111\u1ebfn b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, <\/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\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t n\u1ed9i dung b\u1edfi \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network, s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc, \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ec3 t\u1ef1 \u0111\u00e1nh gi\u00e1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Vi_sao_can_quan_tam_den_viec_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang\" >V\u00ec sao c\u1ea7n quan t\u00e2m \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng?<\/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\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Nguyen_tac_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_theo_Nghi_dinh_2552026ND-CP\" >Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Dieu_kien_ve_ty_le_du_no_vay_va_bao_lanh\" >\u0110i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 d\u01b0 n\u1ee3 vay v\u00e0 b\u1ea3o l\u00e3nh<\/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\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Truong_hop_loai_tru_danh_rieng_cho_to_chuc_tin_dung\" >Tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb d\u00e0nh ri\u00eang cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Truong_hop_rieng_voi_to_chuc_mua_ban_xu_ly_no_100_von_nha_nuoc\" >Tr\u01b0\u1eddng h\u1ee3p ri\u00eang v\u1edbi t\u1ed5 ch\u1ee9c mua b\u00e1n, x\u1eed l\u00fd n\u1ee3 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_Nhung_tinh_huong_doanh_nghiep_thuong_gap\" >X\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng: Nh\u1eefng t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Tac_dong_cua_viec_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_den_chi_phi_lai_vay\" >T\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng \u0111\u1ebfn chi ph\u00ed l\u00e3i vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Doanh_nghiep_can_lam_gi_de_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_dung_quy_dinh\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng \u0111\u00fang quy \u0111\u1ecbnh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Chung_toi_dong_hanh_cung_doanh_nghiep_trong_viec_xac_dinh_giao_dich_lien_ket_chuan_Nghi_dinh_255\" >Ch\u00fang t\u00f4i \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 255<\/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\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Cau_hoi_thuong_gap_ve_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Vay_von_tai_ngan_hang_thuong_mai_thong_thuong_co_bi_coi_la_giao_dich_lien_ket_khong\" >Vay v\u1ed1n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng c\u00f3 b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Ty_le_du_no_vay_bao_nhieu_thi_co_the_phat_sinh_giao_dich_lien_ket_khi_vay_ngan_hang\" >T\u1ef7 l\u1ec7 d\u01b0 n\u1ee3 vay bao nhi\u00eau th\u00ec c\u00f3 th\u1ec3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng?<\/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\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Khoan_vay_duoc_bao_lanh_boi_cong_ty_me_co_thuoc_dien_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_khong\" >Kho\u1ea3n vay \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh b\u1edfi c\u00f4ng ty m\u1eb9 c\u00f3 thu\u1ed9c di\u1ec7n x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Doanh_nghiep_co_cong_ty_me_la_to_chuc_tin_dung_thi_cac_khoan_vay_voi_ngan_hang_do_co_luon_bi_coi_la_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u00ec c\u00e1c kho\u1ea3n vay v\u1edbi ng\u00e2n h\u00e0ng \u0111\u00f3 c\u00f3 lu\u00f4n b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_quan_tam_den_viec_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang\"><\/span><b>V\u00ec sao c\u1ea7n quan t\u00e2m \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n l\u1edbn doanh nghi\u1ec7p, vay v\u1ed1n ng\u00e2n h\u00e0ng l\u00e0 k\u00eanh huy \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i kho\u1ea3n vay ng\u00e2n h\u00e0ng n\u00e0o c\u0169ng n\u1eb1m ngo\u00e0i ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Theo nguy\u00ean t\u1eafc chung, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i, \u0111\u1ec3 k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp trong c\u00f9ng \u0111i\u1ec1u ki\u1ec7n. \u0110\u00e2y ch\u00ednh l\u00e0 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle), n\u1ec1n t\u1ea3ng xuy\u00ean su\u1ed1t c\u1ee7a to\u00e0n b\u1ed9 ch\u00ednh s\u00e1ch ch\u1ed1ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ed9t kho\u1ea3n vay ng\u00e2n h\u00e0ng b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi \u00edt nh\u1ea5t ba h\u1ec7 qu\u1ea3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i k\u00ea khai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch ph\u00e1t sinh tr\u00ean Ph\u1ee5 l\u1ee5c k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb theo ng\u01b0\u1ee1ng doanh thu m\u1edbi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng c\u00f3 nguy c\u01a1 b\u1ecb kh\u1ed1ng ch\u1ebf theo tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, thay v\u00ec \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 nh\u01b0 m\u1ed9t kho\u1ea3n vay th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p, vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf, thay v\u00ec ch\u1edd \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4955\" aria-describedby=\"caption-attachment-4955\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4955\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-theo-Nghi-dinh-255.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4955\" class=\"wp-caption-text\">Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_ty_le_du_no_vay_va_bao_lanh\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 d\u01b0 n\u1ee3 vay v\u00e0 b\u1ea3o l\u00e3nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 v\u1ed1n vay. Theo \u0111\u00f3, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh khi m\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1, v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed3ng th\u1eddi ph\u1ea3i th\u1ecfa m\u00e3n hai y\u1ebfu t\u1ed1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p \u0111i vay \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u0111\u1ea1t \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, t\u1ed5ng d\u01b0 n\u1ee3 \u0111\u00f3 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u1ed1i chi\u1ebfu m\u1ed7i khi ph\u00e1t sinh kho\u1ea3n vay l\u1edbn, ch\u1ec9 khi c\u1ea3 hai ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p v\u00e0 50% n\u1ee3 trung &#8211; d\u00e0i h\u1ea1n c\u00f9ng \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n th\u00ec quan h\u1ec7 gi\u1eefa b\u00ean vay v\u00e0 b\u00ean cho vay ho\u1eb7c b\u1ea3o l\u00e3nh m\u1edbi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_loai_tru_danh_rieng_cho_to_chuc_tin_dung\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb d\u00e0nh ri\u00eang cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1ea5u ch\u1ed1t khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn n\u1eb1m \u1edf ch\u1ed7: kh\u00f4ng ph\u1ea3i c\u1ee9 vay ng\u00e2n h\u00e0ng v\u01b0\u1ee3t ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 tr\u00ean 50%t\u1ed5ng n\u1ee3 trung &#8211; d\u00e0i h\u1ea1n l\u00e0 \u0111\u01b0\u01a1ng nhi\u00ean ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c k\u1ebf th\u1eeba v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb v\u1ed1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1eb7t n\u1ec1n m\u00f3ng t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP: tr\u01b0\u1eddng h\u1ee3p b\u00ean cho vay ho\u1eb7c b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1eeda \u0111\u1ed5i 2025) v\u00e0 kh\u00f4ng tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh, th\u00ec kho\u1ea3n vay \u0111\u00f3 kh\u00f4ng b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, d\u00f9 t\u1ef7 l\u1ec7 d\u01b0 n\u1ee3 c\u00f3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p c\u1ea7n tr\u1ea3 l\u1eddi hai c\u00e2u h\u1ecfi theo \u0111\u00fang tr\u00ecnh t\u1ef1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean cho vay c\u00f3 ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng hay kh\u00f4ng?\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00fang l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ng\u00e2n h\u00e0ng \u0111\u00f3 c\u00f3 \u0111\u1ed3ng th\u1eddi s\u1edf h\u1eefu v\u1ed1n g\u00f3p, c\u1eed ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111i vay hay kh\u00f4ng?\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 khi ng\u00e2n h\u00e0ng v\u1eeba cho vay, v\u1eeba n\u1eafm gi\u1eef v\u1ed1n g\u00f3p ho\u1eb7c quy\u1ec1n chi ph\u1ed1i t\u1ea1i doanh nghi\u1ec7p \u0111i vay, kho\u1ea3n vay m\u1edbi th\u1ef1c s\u1ef1 r\u01a1i v\u00e0o di\u1ec7n ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_rieng_voi_to_chuc_mua_ban_xu_ly_no_100_von_nha_nuoc\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p ri\u00eang v\u1edbi t\u1ed5 ch\u1ee9c mua b\u00e1n, x\u1eed l\u00fd n\u1ee3 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>M\u1ed9t \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">: L\u00e0 b\u1ed5 sung quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3. N\u1ebfu c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh, th\u00ec quan h\u1ec7 ph\u00e1t sinh c\u0169ng kh\u00f4ng b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 mua b\u00e1n n\u1ee3 mang t\u00ednh x\u1eed l\u00fd k\u1ef9 thu\u1eadt, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch chi ph\u1ed1i doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_Nhung_tinh_huong_doanh_nghiep_thuong_gap\"><\/span><b>X\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng: Nh\u1eefng t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4954\" aria-describedby=\"caption-attachment-4954\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4954\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-va-nhung-tinh-huong-doanh-nghiep-thuong-gap.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng v\u00e0 nh\u1eefng t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-va-nhung-tinh-huong-doanh-nghiep-thuong-gap.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-va-nhung-tinh-huong-doanh-nghiep-thuong-gap-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-va-nhung-tinh-huong-doanh-nghiep-thuong-gap-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-va-nhung-tinh-huong-doanh-nghiep-thuong-gap-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-va-nhung-tinh-huong-doanh-nghiep-thuong-gap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4954\" class=\"wp-caption-text\">X\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng v\u00e0 nh\u1eefng t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng tr\u1edf n\u00ean d\u1ec5 h\u00ecnh dung h\u01a1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf ph\u1ed5 bi\u1ebfn sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 1: Vay th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A vay 100 t\u1ef7 \u0111\u1ed3ng t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng. Ng\u00e2n h\u00e0ng kh\u00f4ng s\u1edf h\u1eefu b\u1ea5t k\u1ef3 ph\u1ea7n v\u1ed1n g\u00f3p n\u00e0o t\u1ea1i C\u00f4ng ty A, c\u0169ng kh\u00f4ng c\u1eed ng\u01b0\u1eddi tham gia H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb hay Ban \u0111i\u1ec1u h\u00e0nh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, d\u00f9 d\u01b0 n\u1ee3 vay c\u00f3 th\u1ec3 v\u01b0\u1ee3t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 tr\u00ean 50% n\u1ee3 trung \u2013 d\u00e0i h\u1ea1n, kho\u1ea3n vay v\u1eabn kh\u00f4ng b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, v\u00ec r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb d\u00e0nh cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp. <\/span><b>\u00a0<\/b><\/p>\n<p style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 2: Ng\u00e2n h\u00e0ng \u0111\u1ed3ng th\u1eddi l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B vay v\u1ed1n t\u1ea1i Ng\u00e2n h\u00e0ng X, \u0111\u1ed3ng th\u1eddi Ng\u00e2n h\u00e0ng X c\u0169ng \u0111ang s\u1edf h\u1eefu 15% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty B v\u00e0 c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean trong H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a C\u00f4ng ty B. N\u1ebfu d\u01b0 n\u1ee3 vay c\u1ee7a C\u00f4ng ty B \u0111\u1ed1i v\u1edbi Ng\u00e2n h\u00e0ng X \u0111\u1ea1t t\u1eeb 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng n\u1ee3 trung &#8211; d\u00e0i h\u1ea1n, quan h\u1ec7 gi\u1eefa hai b\u00ean s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, b\u1edfi Ng\u00e2n h\u00e0ng X v\u1eeba cho vay, v\u1eeba c\u00f3 y\u1ebfu t\u1ed1 s\u1edf h\u1eefu v\u00e0 tham gia \u0111i\u1ec1u h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 3: T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft<\/b><\/p>\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, quan h\u1ec7 gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ki\u1ec3m so\u00e1t, ho\u1eb7c c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024 lu\u00f4n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u1ef7 l\u1ec7 d\u01b0 n\u1ee3 vay. \u0110\u00e2y l\u00e0 nh\u00f3m ch\u1ee7 th\u1ec3 c\u00f3 c\u1ea5u tr\u00fac s\u1edf h\u1eefu \u0111\u1eb7c th\u00f9 trong h\u1ec7 sinh th\u00e1i ng\u00e2n h\u00e0ng &#8211; t\u00e0i ch\u00ednh, n\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang, t\u00e1ch bi\u1ec7t kh\u1ecfi \u0111i\u1ec1u ki\u1ec7n 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 tr\u00ean 50% t\u1ed5ng n\u1ee3 trung &#8211; d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 4: B\u1ea3o l\u00e3nh vay v\u1ed1n t\u1eeb b\u00ean th\u1ee9 ba<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C vay v\u1ed1n t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng kh\u00e1c nh\u01b0ng kho\u1ea3n vay \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh b\u1edfi c\u00f4ng ty m\u1eb9 c\u1ee7a C\u00f4ng ty C. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y v\u1eabn thu\u1ed9c ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng, v\u00ec b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch l\u00e0 c\u00f4ng ty m\u1eb9 \u0111ang gi\u00e1n ti\u1ebfp c\u1ea5p t\u00edn d\u1ee5ng cho c\u00f4ng ty con th\u00f4ng qua h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh, d\u00f9 d\u00f2ng ti\u1ec1n vay tr\u00ean danh ngh\u0129a \u0111\u1ebfn t\u1eeb ng\u00e2n h\u00e0ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 04 t\u00ecnh hu\u1ed1ng tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng kh\u00f4ng th\u1ec3 ch\u1ec9 nh\u00ecn v\u00e0o t\u00ean g\u1ecdi &#8220;vay ng\u00e2n h\u00e0ng&#8221; tr\u00ean h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, m\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i truy \u0111\u1ebfn b\u1ea3n ch\u1ea5t m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu, \u0111i\u1ec1u h\u00e0nh v\u00e0 b\u1ea3o l\u00e3nh \u0111\u1ee9ng sau kho\u1ea3n vay \u0111\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_cua_viec_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_den_chi_phi_lai_vay\"><\/span><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng \u0111\u1ebfn chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng h\u1ec7 qu\u1ea3 th\u1ef1c t\u1ebf nh\u1ea5t khi kho\u1ea3n vay ng\u00e2n h\u00e0ng b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh l\u00e0 chi ph\u00ed l\u00e3i vay c\u00f3 th\u1ec3 b\u1ecb kh\u1ed1ng ch\u1ebf khi t\u00ednh thu\u1ebf TNDN. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ed9t t\u1ef7 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh tr\u00ean t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao (EBITDA). Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110\u00e1ng ch\u00fa \u00fd: <\/b><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m kho\u1ea3n vay \u0111\u1eb7c th\u00f9, bao g\u1ed3m kho\u1ea3n vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024, kho\u1ea3n vay c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) ho\u1eb7c vay \u01b0u \u0111\u00e3i Ch\u00ednh ph\u1ee7 cho vay l\u1ea1i, kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, v\u00e0 kho\u1ea3n vay \u0111\u1ea7u t\u01b0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu k\u1ef9 tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn kho\u1ea3n vay c\u1ee7a m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n b\u1ecb kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec bi\u00ean \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 r\u1ea5t l\u1edbn, vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n song song v\u1edbi vi\u1ec7c r\u00e0 so\u00e1t c\u01a1 c\u1ea5u v\u1ed1n, t\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ngay t\u1eeb khi \u0111\u00e0m ph\u00e1n h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, ch\u1ee9 kh\u00f4ng n\u00ean \u0111\u1ec3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf m\u1edbi x\u1eed l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_dung_quy_dinh\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng \u0111\u00fang quy \u0111\u1ecbnh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c lo\u1ea1i chi ph\u00ed l\u00e3i vay khi thanh tra, ki\u1ec3m tra, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n tu\u1ea7n t\u1ef1 c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c, x\u00e1c \u0111\u1ecbnh r\u00f5 b\u00ean cho vay l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng hay t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra t\u1ef7 l\u1ec7 d\u01b0 n\u1ee3 vay so v\u1edbi v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 t\u1ef7 tr\u1ecdng trong t\u1ed5ng n\u1ee3 trung &#8211; d\u00e0i h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu, \u0111i\u1ec1u h\u00e0nh gi\u1eefa b\u00ean cho vay ho\u1eb7c b\u1ea3o l\u00e3nh v\u1edbi doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p, s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c Ban \u0111i\u1ec1u h\u00e0nh do b\u00ean cho vay ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh kho\u1ea3n vay c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb d\u00e0nh cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c x\u1eed l\u00fd n\u1ee3 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc hay kh\u00f4ng, \u0111\u1ec3 tr\u00e1nh k\u00ea khai th\u1eeba ho\u1eb7c k\u00ea khai thi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch, bao g\u1ed3m h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (n\u1ebfu c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ch\u1ec9 \u0111\u1ecbnh nh\u00e2n s\u1ef1), b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ec3 hi\u1ec7n c\u01a1 c\u1ea5u n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i c\u00e1c m\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng quan tr\u1ecdng: Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 am hi\u1ec3u s\u00e2u v\u1ec1 c\u1ea3 ph\u00e1p lu\u1eadt thu\u1ebf l\u1eabn nghi\u1ec7p v\u1ee5 t\u00edn d\u1ee5ng ng\u00e2n h\u00e0ng, do \u0111\u00f3 nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn <\/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\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u k\u1ef3, thay v\u00ec ph\u1ea3i gi\u1ea3i tr\u00ecnh b\u1ecb \u0111\u1ed9ng khi c\u01a1 quan thu\u1ebf v\u00e0o thanh tra.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_toi_dong_hanh_cung_doanh_nghiep_trong_viec_xac_dinh_giao_dich_lien_ket_chuan_Nghi_dinh_255\"><\/span><b>Ch\u00fang t\u00f4i \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf, MAN &#8211; Master Accountant Network hi\u1ec3u r\u1eb1ng m\u1ed7i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng \u0111\u1ec1u c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang v\u1ec1 c\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u00e0 \u0111i\u1ec1u ki\u1ec7n vay v\u1ed1n. \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t to\u00e0n di\u1ec7n c\u00e1c kho\u1ea3n vay, b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c kho\u1ea3n vay n\u00e0o thu\u1ed9c di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n, ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo \u0111\u00fang tr\u1ea7n quy \u0111\u1ecbnh, tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i di\u1ec7n gi\u1ea3i tr\u00ecnh, b\u1ea3o v\u1ec7 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n C\u00f4ng ch\u1ee9ng Vi\u1ec7t Nam (VACPA), tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf, gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a>.<\/span><\/strong><\/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;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 ki\u1ec3m tra t\u00ean g\u1ecdi c\u1ee7a h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, m\u00e0 l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi hai y\u1ebfu t\u1ed1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 d\u01b0 n\u1ee3 vay so v\u1edbi v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 t\u1ed5ng n\u1ee3 trung &#8211; d\u00e0i h\u1ea1n, c\u00f9ng v\u1edbi b\u1ea3n ch\u1ea5t quan h\u1ec7 s\u1edf h\u1eefu, \u0111i\u1ec1u h\u00e0nh gi\u1eefa b\u00ean cho vay v\u00e0 doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ph\u1ea7n l\u1edbn c\u00e1c kho\u1ea3n vay t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp, kh\u00f4ng tham gia g\u00f3p v\u1ed1n hay \u0111i\u1ec1u h\u00e0nh, s\u1ebd kh\u00f4ng b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Ng\u01b0\u1ee3c l\u1ea1i, khi ng\u00e2n h\u00e0ng \u0111\u1ed3ng th\u1eddi l\u00e0 c\u1ed5 \u0111\u00f4ng, b\u00ean ch\u1ec9 \u0111\u1ecbnh nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd, ho\u1eb7c khi kho\u1ea3n vay \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh b\u1edfi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf 2026 s\u1ebd gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, lo\u1ea1i chi ph\u00ed l\u00e3i vay, m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c n\u1ec1n t\u1ea3ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch, b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n.<\/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><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/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 Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_von_tai_ngan_hang_thuong_mai_thong_thuong_co_bi_coi_la_giao_dich_lien_ket_khong\"><\/span><b>Vay v\u1ed1n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng c\u00f3 b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu ng\u00e2n h\u00e0ng ch\u1ec9 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng cho vay ho\u1eb7c b\u1ea3o l\u00e3nh theo \u0111\u00fang ch\u1ee9c n\u0103ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, m\u00e0 kh\u00f4ng tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_le_du_no_vay_bao_nhieu_thi_co_the_phat_sinh_giao_dich_lien_ket_khi_vay_ngan_hang\"><\/span><b>T\u1ef7 l\u1ec7 d\u01b0 n\u1ee3 vay bao nhi\u00eau th\u00ec c\u00f3 th\u1ec3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc, quan h\u1ec7 li\u00ean k\u1ebft ch\u1ec9 h\u00ecnh th\u00e0nh khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n hai \u0111i\u1ec1u ki\u1ec7n: d\u01b0 n\u1ee3 vay \u0111\u1ea1t \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p \u0111i vay, v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n n\u1ee3 trung, d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3. Tuy nhi\u00ean, n\u1ebfu b\u00ean cho vay l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 s\u1edf h\u1eefu hay \u0111i\u1ec1u h\u00e0nh, th\u00ec d\u00f9 \u0111\u1ea1t hai ng\u01b0\u1ee1ng tr\u00ean v\u1eabn kh\u00f4ng b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_duoc_bao_lanh_boi_cong_ty_me_co_thuoc_dien_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_khong\"><\/span><b>Kho\u1ea3n vay \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh b\u1edfi c\u00f4ng ty m\u1eb9 c\u00f3 thu\u1ed9c di\u1ec7n x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Khi c\u00f4ng ty m\u1eb9 \u0111\u1ee9ng ra b\u1ea3o l\u00e3nh cho kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u1ee7a c\u00f4ng ty con v\u00e0 t\u1ed5ng d\u01b0 n\u1ee3 \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p v\u00e0 n\u1ee3 trung, d\u00e0i h\u1ea1n, giao d\u1ecbch n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, do b\u1ea3n ch\u1ea5t kinh t\u1ebf l\u00e0 c\u00f4ng ty m\u1eb9 gi\u00e1n ti\u1ebfp c\u1ea5p t\u00edn d\u1ee5ng th\u00f4ng qua b\u1ea3o l\u00e3nh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_cong_ty_me_la_to_chuc_tin_dung_thi_cac_khoan_vay_voi_ngan_hang_do_co_luon_bi_coi_la_giao_dich_lien_ket_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u00ec c\u00e1c kho\u1ea3n vay v\u1edbi ng\u00e2n h\u00e0ng \u0111\u00f3 c\u00f3 lu\u00f4n b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quan h\u1ec7 gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024 lu\u00f4n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f3 \u0111\u1ea1t ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p v\u00e0 50% n\u1ee3 trung, d\u00e0i h\u1ea1n hay kh\u00f4ng.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p khi ph\u00e1t sinh kho\u1ea3n vay t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i v\u1eabn ngh\u0129 \u0111\u01a1n gi\u1ea3n \u0111\u00e2y ch\u1ec9 l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng li\u00ean quan g\u00ec \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. Th\u1ef1c t\u1ebf kh\u00f4ng ho\u00e0n to\u00e0n nh\u01b0 v\u1eady. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4953,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51,1],"tags":[],"class_list":["post-4447","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4447","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=4447"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4447\/revisions"}],"predecessor-version":[{"id":4956,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4447\/revisions\/4956"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4953"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}