{"id":4550,"date":"2026-08-28T15:40:32","date_gmt":"2026-08-28T08:40:32","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4550"},"modified":"2026-08-28T15:42:25","modified_gmt":"2026-08-28T08:42:25","slug":"gia-giao-dich-lien-ket-la-gi","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-giao-dich-lien-ket-la-gi\/","title":{"rendered":"\u4ec0\u4e48\u662f\u8f6c\u8ba9\u5b9a\u4ef7\uff1f\u4ece2026\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\uff0c\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u54ea\u4e9b\u4e8b\u9879\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u662f\u7a0e\u52a1\u673a\u5173\u5728\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u4e2d\u91cd\u70b9\u5173\u6ce8\u7684\u9886\u57df\u3002\u7a0e\u52a1\u673a\u5173\u7684\u5173\u6ce8\u70b9\u4e0d\u4ec5\u9650\u4e8e\u901a\u8fc7\u7a0e\u6536\u8c41\u514d\u3001\u51cf\u514d\u548c\u5ef6\u671f\u7b49\u65b9\u5f0f\u652f\u6301\u4f01\u4e1a\uff0c\u8fd8\u9ad8\u5ea6\u91cd\u89c6\u65e8\u5728\u6253\u51fb\u7a0e\u6536\u6d41\u5931\u7684\u68c0\u67e5\u548c\u5ba1\u8ba1\u3002\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u9700\u8981\u4e3b\u52a8\u5ba1\u67e5\u5176\u5b9a\u4ef7\u7b56\u7565\uff0c\u6309\u8981\u6c42\u51c6\u5907\u6240\u6709\u5fc5\u8981\u7684\u6587\u4ef6\uff0c\u5e76\u968f\u65f6\u51c6\u5907\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u63d0\u4f9b\u89e3\u91ca\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u4ec5\u662f\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a\uff0c\u800c\u4e14\u8bb8\u591a\u56fd\u5185\u4f01\u4e1a\uff0c\u7279\u522b\u662f\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u6216\u4eab\u53d7\u4f18\u60e0\u7a0e\u6536\u653f\u7b56\u7684\u4e0a\u5e02\u516c\u53f8\uff0c\u90fd\u6210\u4e3a\u7a0e\u52a1\u673a\u5173\u52a0\u5f3a\u76d1\u7ba1\u7684\u76ee\u6807\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ece\u8be5\u65e5\u671f\u8d77 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5173\u8054\u4f01\u4e1a\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u89c4\u5b9a\u5df2\u751f\u6548\u3002\u4e0e\u4e4b\u524d\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u7ecf\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u90e8\u5206\u4fee\u8ba2\u548c\u8865\u5145\uff09\u76f8\u6bd4\uff0c\u8be5\u6cd5\u4ee4\u7684\u6cd5\u5f8b\u6846\u67b6\u65b0\u589e\u4e86\u8bf8\u591a\u8981\u70b9\u3002\u6b63\u786e\u7406\u89e3\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u89c4\u5b9a\uff0c\u5236\u5b9a\u9002\u5f53\u7684\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u7b56\u7565\uff0c\u5e76\u51c6\u5907\u5b8c\u6574\u7684\u6587\u6863\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6b20\u7a0e\u3001\u884c\u653f\u5904\u7f5a\u4ee5\u53ca\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u53ef\u80fd\u51fa\u73b0\u7684\u56f0\u96be\u7684\u98ce\u9669\u3002.<\/span><\/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\/gia-giao-dich-lien-ket-la-gi\/#Gia_giao_dich_lien_ket_la_gi\" >\u4ec0\u4e48\u662f\u8f6c\u79fb\u5b9a\u4ef7\uff1f<\/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\/gia-giao-dich-lien-ket-la-gi\/#Vi_sao_co_quan_thue_ngay_cang_siet_chat_quan_ly_gia_giao_dich_lien_ket\" >\u4e3a\u4ec0\u4e48\u7a0e\u52a1\u673a\u5173\u8d8a\u6765\u8d8a\u6536\u7d27\u5173\u8054\u65b9\u4ea4\u6613\u5b9a\u4ef7\u7684\u76d1\u7ba1\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\/gia-giao-dich-lien-ket-la-gi\/#Thanh_kiem_tra_day_lui_gian_lan_thue\" >\u68c0\u67e5\u548c\u5ba1\u8ba1\u88ab\u7528\u6765\u6253\u51fb\u7a0e\u52a1\u6b3a\u8bc8\u3002<\/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\/gia-giao-dich-lien-ket-la-gi\/#Gian_lan_thue_gay_that_thu_cho_ngan_sach_nha_nuoc\" >\u5077\u7a0e\u6f0f\u7a0e\u4f1a\u5bfc\u81f4\u56fd\u5bb6\u8d22\u653f\u6536\u5165\u635f\u5931\u3002<\/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\/gia-giao-dich-lien-ket-la-gi\/#Xuat_hien_nhieu_hinh_thuc_chuyen_gia_moi\" >\u65b0\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5f62\u5f0f\u5df2\u7ecf\u51fa\u73b0\u3002<\/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\/gia-giao-dich-lien-ket-la-gi\/#Gia_giao_dich_lien_ket_khong_con_la_van_de_rieng_cua_doanh_nghiep_FDI\" >\u8f6c\u8ba9\u5b9a\u4ef7\u4e0d\u518d\u662f\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u72ec\u6709\u7684\u95ee\u9898\u3002<\/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\/gia-giao-dich-lien-ket-la-gi\/#Gia_giao_dich_lien_ket_chiu_su_dieu_chinh_nhu_the_nao_theo_Nghi_dinh_2552026ND-CP\" >\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u5982\u4f55\u8c03\u6574\uff1f<\/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\/gia-giao-dich-lien-ket-la-gi\/#Diem_moi_ve_nguong_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u5173\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7f16\u5236\u8c41\u514d\u95e8\u69db\u7684\u65b0\u8981\u70b9\u3002<\/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\/gia-giao-dich-lien-ket-la-gi\/#Diem_moi_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u65b0\u529f\u80fd<\/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\/gia-giao-dich-lien-ket-la-gi\/#Tu_quan_ly_rui_ro_sang_quan_ly_tuan_thu_ho_tro_tuan_thu\" >\u4ece\u98ce\u9669\u7ba1\u7406\u5230\u5408\u89c4\u7ba1\u7406\u548c\u5408\u89c4\u652f\u6301\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-giao-dich-lien-ket-la-gi\/#Dieu_khoan_chuyen_tiep_can_luu_y\" >\u8fc7\u6e21\u6027\u6761\u6b3e\u987b\u77e5<\/a><\/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\/gia-giao-dich-lien-ket-la-gi\/#Co_quan_Thue_yeu_cau_nhung_ho_so_gi_khi_thanh_tra_kiem_tra\" >\u7a0e\u52a1\u673a\u5173\u5728\u68c0\u67e5\u8fc7\u7a0b\u4e2d\u4f1a\u8981\u6c42\u63d0\u4f9b\u54ea\u4e9b\u6587\u4ef6\uff1f<\/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\/gia-giao-dich-lien-ket-la-gi\/#Nhom_tai_lieu_ve_quan_he_va_giao_dich_lien_ket\" >\u4e0e\u5173\u7cfb\u548c\u4ea4\u6613\u76f8\u5173\u7684\u6587\u6863<\/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\/gia-giao-dich-lien-ket-la-gi\/#Nhom_tai_lieu_ve_hoat_dong_san_xuat_kinh_doanh\" >\u4e0e\u4e1a\u52a1\u8fd0\u8425\u76f8\u5173\u7684\u6587\u4ef6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-giao-dich-lien-ket-la-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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gia-giao-dich-lien-ket-la-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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_giao_dich_lien_ket_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u8f6c\u79fb\u5b9a\u4ef7\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4859\" aria-describedby=\"caption-attachment-4859\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4859\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-scaled.jpg\" alt=\"Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-4859\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u7684\u4ef7\u683c\u662f\u591a\u5c11\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u662f\u6307\u5728\u5173\u8054\u65b9\u4e4b\u95f4\uff08\u4f8b\u5982\u6bcd\u516c\u53f8\u4e0e\u5176\u5b50\u516c\u53f8\u6216\u540c\u4e00\u96c6\u56e2\u5185\u7684\u4f01\u4e1a\uff09\u8fdb\u884c\u5546\u54c1\u4e70\u5356\u3001\u670d\u52a1\u63d0\u4f9b\u3001\u501f\u8d37\u3001\u8d44\u4ea7\u8f6c\u79fb\u7b49\u4ea4\u6613\u65f6\u6240\u786e\u5b9a\u7684\u4ef7\u683c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u95ee\u9898\u5728\u4e8e\uff0c\u8be5\u4ef7\u683c\u662f\u5426\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u786e\u5b9a\uff0c\u8fd8\u662f\u88ab\u64cd\u7eb5\u4ee5\u8f6c\u79fb\u5229\u6da6\u5e76\u4f18\u5316\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u7a0e\u52a1\u4e49\u52a1\u3002\u7531\u4e8e\u5176\u654f\u611f\u6027\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u59cb\u7ec8\u53d7\u5230\u5927\u591a\u6570\u56fd\u5bb6\u7a0e\u52a1\u673a\u5173\u7684\u5bc6\u5207\u5173\u6ce8\uff0c\u8d8a\u5357\u4e5f\u4e0d\u4f8b\u5916\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u8865\u5145\u548c\u5b8c\u5584\u4e86\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u3001\u56fd\u5bb6\u6863\u6848\u548c\u5168\u7403\u6863\u6848\u76f8\u5173\u7684\u672f\u8bed\u5b9a\u4e49\uff0c\u4ee5\u786e\u4fdd\u4e0e\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u7684\u4e00\u81f4\u6027\u548c\u7edf\u4e00\u6027\uff0c\u4ece\u800c\u4e3a\u5b9e\u9645\u5e94\u7528\u521b\u9020\u4e86\u66f4\u6e05\u6670\u7684\u6cd5\u5f8b\u57fa\u7840\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_co_quan_thue_ngay_cang_siet_chat_quan_ly_gia_giao_dich_lien_ket\"><\/span><b>\u4e3a\u4ec0\u4e48\u7a0e\u52a1\u673a\u5173\u8d8a\u6765\u8d8a\u6536\u7d27\u5173\u8054\u65b9\u4ea4\u6613\u5b9a\u4ef7\u7684\u76d1\u7ba1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4860\" aria-describedby=\"caption-attachment-4860\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4860\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-scaled.jpg\" alt=\"L\u00fd do c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-4860\" class=\"wp-caption-text\">\u7a0e\u52a1\u673a\u5173\u65e5\u76ca\u6536\u7d27\u5173\u8054\u65b9\u4ea4\u6613\u5b9a\u4ef7\u76d1\u7ba1\u7684\u539f\u56e0\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd1\u5e74\u6765\uff0c\u8d8a\u5357\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u5728\u8303\u56f4\u548c\u6df1\u5ea6\u4e0a\u90fd\u53d1\u751f\u4e86\u663e\u8457\u53d8\u5316\u3002\u8fc7\u53bb\uff0c\u76d1\u7ba1\u91cd\u70b9\u4e3b\u8981\u96c6\u4e2d\u5728\u5c11\u6570\u5b58\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u800c\u73b0\u5728\uff0c\u68c0\u67e5\u548c\u5ba1\u8ba1\u7684\u8303\u56f4\u5df2\u6269\u5927\u5230\u5305\u62ec\u8bb8\u591a\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u96c6\u56e2\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thanh_kiem_tra_day_lui_gian_lan_thue\"><\/span><b>\u68c0\u67e5\u548c\u5ba1\u8ba1\u88ab\u7528\u6765\u6253\u51fb\u7a0e\u52a1\u6b3a\u8bc8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u636e\u7a0e\u52a1\u90e8\u95e8\u4ee3\u8868\u79f0\uff0c\u7a0e\u52a1\u90e8\u95e8\u5bc6\u5207\u9075\u5faa\u653f\u5e9c2025\u5e741\u67088\u65e5\u7b2c01\/NQ-CP\u53f7\u51b3\u8bae\u548c\u8d22\u653f\u90e82025\u5e741\u670817\u65e5\u7b2c103\/Q\u0110-BTC\u51b3\u5b9a\u7684\u6307\u793a\uff0c\u8fc5\u901f\u53d1\u5e03\u4e86\u6307\u5bfc\u65b9\u9488\uff0c\u5e76\u6307\u793a\u6574\u4e2a\u884c\u4e1a\u5236\u5b9a2025\u5e74\u7a0e\u52a1\u68c0\u67e5\u548c\u5ba1\u8ba1\u8ba1\u5212\uff0c\u65e8\u5728\u63d0\u9ad8\u6548\u7387\u548c\u6548\u76ca\uff0c\u786e\u4fdd\u51c6\u786e\u3001\u5b8c\u6574\u5730\u5f81\u6536\u56fd\u5bb6\u9884\u7b97\u6536\u5165\uff0c\u540c\u65f6\u4fc3\u8fdb\u7eb3\u7a0e\u4eba\u81ea\u613f\u9075\u5b88\u6cd5\u5f8b\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u56fd\u4f1a\u7b2c 190\/2025\/QH15 \u53f7\u51b3\u8bae\u548c\u4e2d\u592e\u653f\u6cbb\u5c40 2025 \u5e74 3 \u6708 28 \u65e5\u5173\u4e8e\u7cbe\u7b80\u68c0\u67e5\u673a\u6784\u7cfb\u7edf\u4ee5\u63d0\u9ad8\u6548\u7387\u3001\u6548\u529b\u548c\u6709\u6548\u6027\u7684\u7b2c 134-KL\/TW \u53f7\u51b3\u8bae\u7684\u5b9e\u65bd\uff0c\u4f7f\u5f97\u7a0e\u52a1\u673a\u5173\u4e0d\u518d\u5c65\u884c\u4e13\u95e8\u7684\u68c0\u67e5\u804c\u80fd\uff0c\u800c\u662f\u8f6c\u5411\u5c65\u884c\u5ba1\u8ba1\u804c\u80fd\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u57282025\u5e74\u4e0a\u534a\u5e74\uff0c\u6574\u4e2a\u884c\u4e1a\u5c06\u96c6\u4e2d\u8d44\u6e90\u5b8c\u6210\u5269\u4f59\u7684\u68c0\u67e5\u5de5\u4f5c\u3002\u540c\u65f6\uff0c\u5404\u7701\u5e02\u7a0e\u52a1\u90e8\u95e8\u9700\u62a5\u544a\u5c1a\u672a\u4f5c\u51fa\u51b3\u5b9a\u7684\u68c0\u67e5\u6570\u91cf\uff0c\u5e76\u660e\u786e\u8bf4\u660e\u672a\u6267\u884c\u7684\u539f\u56e0\uff0c\u4ee5\u4fbf\u5411\u8d22\u653f\u90e8\u63d0\u4ea4\u8c03\u65742025\u5e74\u68c0\u67e5\u8ba1\u5212\u7684\u5efa\u8bae\uff0c\u4f7f\u5176\u4e0e\u65b0\u7684\u4e3b\u7ba1\u90e8\u95e8\u4fdd\u6301\u4e00\u81f4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gian_lan_thue_gay_that_thu_cho_ngan_sach_nha_nuoc\"><\/span><b>\u5077\u7a0e\u6f0f\u7a0e\u4f1a\u5bfc\u81f4\u56fd\u5bb6\u8d22\u653f\u6536\u5165\u635f\u5931\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d44\u6df1\u7a0e\u52a1\u4e13\u5bb6\u962e\u6587\u5cf0\u5148\u751f\u8868\u793a\uff0c\u901a\u8fc7\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u7684\u7a0e\u52a1\u6b3a\u8bc8\u548c\u907f\u7a0e\u884c\u4e3a\u65e5\u76ca\u590d\u6742\u548c\u7cbe\u5bc6\uff1b\u8fd9\u79cd\u60c5\u51b5\u4e0d\u4ec5\u9020\u6210\u56fd\u5bb6\u8d22\u653f\u6536\u5165\u635f\u5931\uff0c\u800c\u4e14\u7834\u574f\u5e02\u573a\u7a33\u5b9a\uff0c\u9020\u6210\u4e0d\u5065\u5eb7\u7684\u7ade\u4e89\u73af\u5883\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u79ef\u6781\u4e3b\u52a8\u3001\u91cd\u70b9\u7a81\u51fa\u5730\u843d\u5b9e\u5404\u9879\u5de5\u4f5c\uff0c\u7a0e\u52a1\u90e8\u95e8\u5df2\u6307\u793a\u5404\u7701\u5e02\u7a0e\u52a1\u673a\u5173\u5236\u5b9a2025\u5e74\u68c0\u67e5\u5ba1\u8ba1\u8ba1\u5212\uff0c\u5e76\u5411\u5168\u884c\u4e1a\u4e0b\u8fbe\u6307\u4ee4\uff0c\u52a0\u5f3a\u5bf9\u7eb3\u7a0e\u4eba\u7eb3\u7a0e\u7533\u62a5\u7684\u68c0\u67e5\u3001\u5ba1\u8ba1\u548c\u76d1\u7763\uff0c\u4ee5\u904f\u5236\u56fd\u5bb6\u8d22\u653f\u6536\u5165\u635f\u5931\u3002\u8fd9\u5305\u62ec\u91cd\u70b9\u5173\u6ce8\u7a0e\u52a1\u98ce\u9669\u9ad8\u3001\u7eb3\u7a0e\u7533\u62a5\u4e0d\u5145\u5206\u3001\u4e14\u5177\u6709\u5de8\u5927\u6536\u5165\u6f5c\u529b\u7684\u884c\u4e1a\u548c\u9886\u57df\uff0c\u4f8b\u5982\uff1a\u623f\u5730\u4ea7\u3001\u5173\u8054\u4ea4\u6613\u3001\u7535\u5b50\u5546\u52a1\u3001\u6570\u5b57\u5e73\u53f0\u4e1a\u52a1\u3001\u8bc1\u5238\u548c\u80a1\u7968\u5206\u7ea2\u7b49\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u6b64\u540c\u65f6\uff0c\u7a0e\u52a1\u90e8\u95e8\u6b63\u5728\u52a0\u5f3a\u5bf9\u77f3\u6cb9\u4f01\u4e1a\u73af\u5883\u4fdd\u62a4\u7a0e\u7684\u7ba1\u7406\uff1b\u5ba1\u67e5\u589e\u503c\u7a0e\u9000\u7a0e\u540e\u7684\u68c0\u67e5\u5ba1\u8ba1\u5de5\u4f5c\uff1b\u534f\u8c03\u6253\u51fb\u53d1\u7968\u6b3a\u8bc8\uff1b\u5b9e\u65bd\u53d1\u7968\u7ba1\u7406\u63aa\u65bd\uff0c\u9632\u6b62\u53d1\u7968\u4e70\u5356\u3001\u5229\u7528\u975e\u6cd5\u53d1\u7968\u4e3a\u8d70\u79c1\u8d27\u7269\u5408\u6cd5\u5316\u548c\u9003\u7a0e\uff1b\u6307\u5bfc\u6253\u51fb\u8d70\u79c1\u3001\u8d38\u6613\u6b3a\u8bc8\u548c\u5047\u5192\u4f2a\u52a3\u5546\u54c1\u2026\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e745\u670812\u65e5\uff0c\u7a0e\u52a1\u90e8\u95e8\u6279\u51c6\u4e862025\u5e74\u7701\u5e02\u7eb3\u7a0e\u4eba\u73b0\u573a\u7a0e\u52a1\u5ba1\u8ba1\u8ba1\u5212\u3002\u636e\u6b64\uff0c\u7a0e\u52a1\u90e8\u95e8\u8981\u6c42\u5404\u7ea7\u7a0e\u52a1\u673a\u5173\u6309\u7167\u5177\u4f53\u539f\u5219\u6267\u884c2025\u5e74\u5ba1\u8ba1\u8ba1\u5212\uff0c\u4ee5\u8fdb\u4e00\u6b65\u63d0\u9ad8\u7a0e\u52a1\u90e8\u95e8\u5ba1\u8ba1\u5de5\u4f5c\u7684\u6210\u6548\uff0c\u91cd\u70b9\u505a\u597d\u98ce\u9669\u9632\u8303\u3001\u6253\u51fb\u7a0e\u6536\u635f\u5931\u3001\u904f\u5236\u9000\u7a0e\u6b3a\u8bc8\u548c\u632a\u7528\u884c\u4e3a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u636e\u7a0e\u52a1\u5c40\u526f\u5c40\u957f\u9093\u7389\u660e\u4ecb\u7ecd\uff0c2025\u5e74\u4e0a\u534a\u5e74\uff0c\u7a0e\u52a1\u90e8\u95e8\u5171\u5f00\u5c55\u4e8626290\u6b21\u68c0\u67e5\u548c\u5ba1\u8ba1\uff0c\u5b8c\u62102025\u5e74\u76ee\u6807\u768439.11%\uff0c\u6bd42024\u5e74\u540c\u671f\u5b8c\u6210109.21%\u3002\u901a\u8fc7\u68c0\u67e5\u548c\u5ba1\u8ba1\u5efa\u8bae\u5904\u7406\u7684\u7a0e\u6b3e\u603b\u989d\u4e3a284300\u4ebf\u8d8a\u5357\u76fe\uff0c\u76f8\u5f53\u4e8e2024\u5e74\u540c\u671f\u76841321%\uff0c\u5176\u4e2d\u5305\u62ec\u589e\u52a0\u7a0e\u6536\u6536\u516583140\u4ebf\u8d8a\u5357\u76fe\uff1b\u51cf\u5c11\u6263\u9664\u989d11900\u4ebf\u8d8a\u5357\u76fe\uff1b\u4ee5\u53ca\u51cf\u5c11\u635f\u5931189250\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hien_nhieu_hinh_thuc_chuyen_gia_moi\"><\/span><b>\u65b0\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5f62\u5f0f\u5df2\u7ecf\u51fa\u73b0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u63d0\u9ad8\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u6709\u6548\u6027\uff0c\u7279\u522b\u662f\u9632\u6b62\u5229\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u9003\u907f\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e49\u52a1\uff0c\u7a0e\u52a1\u90e8\u95e8\u4e3b\u52a8\u5efa\u8bae\u8d22\u653f\u90e8\u5411\u653f\u5e9c\u63d0\u4ea42025\u5e742\u670810\u65e5\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4ee5\u4fee\u8ba2\u548c\u8865\u5145\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u82e5\u5e72\u6761\u6b3e\u3002\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u662f\u89c4\u8303\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u91cd\u8981\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4e4b\u540e\u5c06\u88ab\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u53d6\u4ee3\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u90e8\u95e8\u8d1f\u8d23\u4eba\u8868\u793a\uff0c\u5b8c\u5584\u8fd9\u4e00\u6cd5\u5f8b\u6846\u67b6\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u52a0\u5f3a\u76d1\u7ba1\uff0c\u5e76\u5e2e\u52a9\u4f01\u4e1a\u66f4\u52a0\u900f\u660e\u5730\u9075\u5b88\u6cd5\u5f8b\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u962e\u6587\u5cf0\u5148\u751f\u8868\u793a\uff0c\u968f\u7740\u8d8a\u5357\u8d8a\u6765\u8d8a\u591a\u5730\u53c2\u4e0e\u5168\u7403\u7ecf\u6d4e\u5e02\u573a\uff0c\u4f01\u4e1a\u8f6c\u79fb\u5b9a\u4ef7\u548c\u907f\u7a0e\u95ee\u9898\u53d8\u5f97\u8d8a\u6765\u8d8a\u590d\u6742\uff0c\u51fa\u73b0\u4e86\u8bb8\u591a\u65b0\u7684\u8f6c\u79fb\u5b9a\u4ef7\u5f62\u5f0f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e13\u5bb6\u6307\u51fa\uff0c\u4f01\u4e1a\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u4e2d\u5e38\u7528\u7684\u51e0\u79cd\u907f\u7a0e\u624b\u6bb5\u5305\u62ec\uff1a\u5173\u8054\u65b9\u4e4b\u95f4\u901a\u8fc7\u6709\u5f62\u8d44\u4ea7\u8f6c\u79fb\u8fdb\u884c\u8f6c\u8ba9\u5b9a\u4ef7\uff1b\u5173\u8054\u65b9\u4e4b\u95f4\u901a\u8fc7\u65e0\u5f62\u8d44\u4ea7\u8f6c\u79fb\u8fdb\u884c\u8f6c\u8ba9\u5b9a\u4ef7\uff1b\u5173\u8054\u65b9\u4e4b\u95f4\u901a\u8fc7\u670d\u52a1\u8f6c\u79fb\u8fdb\u884c\u8f6c\u8ba9\u5b9a\u4ef7\uff1b\u4ee5\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u901a\u8fc7\u652f\u4ed8\u751f\u4ea7\u7ecf\u8425\u8d37\u6b3e\u5229\u606f\u8fdb\u884c\u8f6c\u8ba9\u5b9a\u4ef7\u3002\u7136\u800c\uff0c\u4f01\u4e1a\u5e38\u7528\u7684\u4e00\u79cd\u624b\u6bb5\u662f\u8bbe\u5b9a\u4e0d\u7b26\u5408\u56fd\u9645\u60ef\u4f8b\u4e14\u4e0d\u5408\u7406\u7684\u8f6c\u8ba9\u4ef7\u683c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51af\u5148\u751f\u8868\u793a\uff0c\u65e8\u5728\u6700\u5927\u9650\u5ea6\u51cf\u5c11\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e49\u52a1\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u4e0d\u4ec5\u53d1\u751f\u5728\u5916\u56fd\u6295\u8d44\u4f01\u4e1a\u4e2d\uff0c\u4e5f\u53d1\u751f\u5728\u8d8a\u5357\u5883\u5185\u7684\u5173\u8054\u65b9\u4e4b\u95f4\uff1b\u800c\u4e14\u8fd9\u4e0d\u4ec5\u4ec5\u662f\u5c06\u5229\u6da6\u4ece\u9ad8\u7a0e\u7387\u5730\u533a\u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u5730\u533a\u4ee5\u907f\u7a0e\uff0c\u8fd8\u5305\u62ec\u53cd\u5411\u8f6c\u79fb\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u63d0\u5347\u5b9e\u9645\u6267\u884c\u80fd\u529b\uff0c\u7701\u5e02\u7a0e\u52a1\u673a\u5173\u9488\u5bf9\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u5236\u5b9a\u4e86\u4e13\u95e8\u7684\u73b0\u573a\u68c0\u67e5\u65b9\u6848\uff0c\u5e76\u9009\u62d4\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u4eba\u5458\u7ec4\u6210\u68c0\u67e5\u5c0f\u7ec4\u3002\u540c\u65f6\uff0c\u7a0e\u52a1\u673a\u5173\u901a\u8fc7\u6570\u636e\u6536\u96c6\u548c\u6df1\u5165\u5206\u6790\uff0c\u9010\u6b65\u5efa\u7acb\u4e86\u4e13\u95e8\u9488\u5bf9\u6b64\u7c7b\u4f01\u4e1a\u7684\u6570\u636e\u5e93\u548c\u98ce\u9669\u8bc4\u4f30\u65b9\u6cd5\u3002\u8fd9\u4e3a\u63d0\u51fa\u7b26\u5408\u5404\u5730\u548c\u5404\u884c\u4e1a\u5b9e\u9645\u60c5\u51b5\u7684\u5207\u5b9e\u53ef\u884c\u7684\u7a0e\u52a1\u7ba1\u7406\u65b9\u6848\u5960\u5b9a\u4e86\u57fa\u7840\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u90e8\u95e8\u8fd8\u7ec4\u7ec7\u4e86\u4e00\u6b21\u4f1a\u8bae\uff0c\u4e0e\u5404\u7701\u5e02\u7a0e\u52a1\u673a\u5173\u6df1\u5165\u4ea4\u6d41\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u68c0\u67e5\u548c\u5ba1\u8ba1\u7ecf\u9a8c\uff0c\u65e8\u5728\u7edf\u4e00\u65b9\u6cd5\uff0c\u5206\u4eab\u68c0\u67e5\u6280\u672f\uff0c\u5e76\u6839\u636e\u56fd\u9645\u6807\u51c6\u66f4\u65b0\u901a\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u6a21\u578b\u548c\u786e\u5b9a\u5e02\u573a\u4ef7\u683c\u7684\u65b9\u6cd5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5bf9\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u548c\u68c0\u67e5\uff0c\u8ffd\u56de\u3001\u9000\u6b3e\u548c\u7f5a\u6b3e\u603b\u989d\u8fbe 6000 \u4ebf\u8d8a\u5357\u76fe\u3002<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2025\u5e74\u4e0a\u534a\u5e74\u7684\u7edf\u8ba1\u6570\u636e\uff0c\u7a0e\u52a1\u90e8\u95e8\u5bf9119\u5bb6\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u8fdb\u884c\u4e86\u68c0\u67e5\u548c\u5ba1\u8ba1\uff0c\u5171\u8ffd\u7f34\u3001\u9000\u8fd8\u548c\u7f5a\u6b3e6000\u4ebf\u8d8a\u5357\u76fe\uff0c\u51cf\u5c11\u635f\u593135790\u4ebf\u8d8a\u5357\u76fe\uff0c\u51cf\u5c11\u6263\u966432\u4ebf\u8d8a\u5357\u76fe\uff0c\u589e\u52a0\u5e94\u7a0e\u6536\u516550910\u4ebf\u8d8a\u5357\u76fe\u3002\u5176\u4e2d\uff0c\u9488\u5bf9\u5173\u8054\u4ea4\u6613\u5e02\u573a\u4ef7\u683c\u91cd\u65b0\u8bc4\u4f30\u7684\u68c0\u67e5\u548c\u5ba1\u8ba1\uff0c\u8ffd\u56de\u4e863600\u4ebf\u8d8a\u5357\u76fe\u7684\u6b20\u7a0e\uff0c\u51cf\u5c11\u4e8631390\u4ebf\u8d8a\u5357\u76fe\u7684\u635f\u5931\uff0c\u589e\u52a0\u4e8649570\u4ebf\u8d8a\u5357\u76fe\u7684\u5e94\u7a0e\u6536\u5165\u3002.<\/span><\/p>\n<blockquote><p><b>\u6570\u636e\u6765\u6e90\uff1a <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thoibaotaichinhvietnam.vn\/doanh-nghiep-co-giao-dich-lien-ket-ne-thue-ngay-cang-tinh-vi-180176-180176.html\" rel=\"nofollow noopener\" target=\"_blank\">\u300a\u91d1\u878d\u65f6\u62a5\u300b\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u4fee\u8ba2\u5e76\u8865\u5145\u4e86\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u548c\u68c0\u67e5\u539f\u5219\uff0c\u76f4\u63a5\u53c2\u7167\u4e862025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u4e2d\u5173\u4e8e\u7a0e\u52a1\u7ba1\u7406\uff08\u7b2c6\u6761\u7b2c4\u6b3e\uff09\u548c\u7a0e\u52a1\u68c0\u67e5\uff08\u7b2c22\u6761\u7b2c1\u6b3e\uff09\u7684\u539f\u5219\uff0c\u65e8\u5728\u786e\u4fdd\u4e0e\u73b0\u884c\u7a0e\u6cd5\u4f53\u7cfb\u7684\u4e00\u81f4\u6027\u548c\u5b8c\u6574\u6027\u3002\u56e0\u6b64\uff0c\u79ef\u6781\u51c6\u5907\u76f8\u5173\u6587\u4ef6\u5e76\u9075\u5b88\u6cd5\u89c4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u8fd8\u6709\u52a9\u4e8e\u63d0\u9ad8\u7a0e\u52a1\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_giao_dich_lien_ket_khong_con_la_van_de_rieng_cua_doanh_nghiep_FDI\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7\u4e0d\u518d\u662f\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u72ec\u6709\u7684\u95ee\u9898\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u591a\u5e74\u6765\uff0c\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u5df2\u6210\u4e3a\u8d8a\u5357\u7ecf\u6d4e\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\uff0c\u901a\u8fc7\u521b\u9020\u5c31\u4e1a\u3001\u4fc3\u8fdb\u51fa\u53e3\u548c\u589e\u52a0\u653f\u5e9c\u6536\u5165\uff0c\u4e3a\u7ecf\u6d4e\u589e\u957f\u505a\u51fa\u4e86\u663e\u8457\u8d21\u732e\u3002\u7136\u800c\uff0c\u4e0e\u7a0e\u6cd5\u4e0d\u7b26\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u4ecd\u7136\u662f\u5305\u62ec\u8d8a\u5357\u5728\u5185\u7684\u8bb8\u591a\u56fd\u5bb6\u7279\u522b\u5173\u6ce8\u7684\u95ee\u9898\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u90e8\u5206\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u4ecd\u672a\u5b8c\u5168\u9075\u5b88\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u76f8\u5173\u89c4\u5b9a\uff0c\u8fd9\u53ef\u80fd\u5bfc\u81f4\u5176\u7eb3\u7a0e\u4e49\u52a1\u53d7\u5230\u5f71\u54cd\u3002\u7136\u800c\uff0c\u76ee\u524d\u7684\u76d1\u7ba1\u8303\u56f4\u4e0d\u4ec5\u9650\u4e8e\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u3002\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u9891\u7e41\u6216\u540c\u65f6\u4eab\u53d7\u591a\u79cd\u7a0e\u6536\u4f18\u60e0\u7684\u4e0a\u5e02\u516c\u53f8\u4e5f\u6210\u4e3a\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u548c\u5ba1\u8ba1\u7684\u76ee\u6807\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e0\u8bba\u6240\u6709\u6743\u7c7b\u578b\u6216\u6295\u8d44\u8d44\u672c\u6765\u6e90\u5982\u4f55\uff0c\u9075\u5b88\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u5df2\u6210\u4e3a\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u53d6\u4ee3\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff09\u8303\u56f4\u5185\u6240\u6709\u4f01\u4e1a\u7684\u5171\u540c\u8981\u6c42\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u6269\u5927\u4e86\u5173\u8054\u65b9\u5173\u7cfb\u7684\u754c\u5b9a\u8303\u56f4\uff1a\u8be5\u6761\u65b0\u589e\u4e86\u4f01\u4e1a\u4e0e\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u8be5\u4f01\u4e1a\u5b58\u5728\u7279\u5b9a\u5173\u7cfb\u7684\u4e2a\u4eba\u4e4b\u95f4\u56e0\u501f\u8d37\uff08\u7c7b\u4f3c\u4e8e\u8d37\u6b3e\u5173\u7cfb\uff09\u800c\u4ea7\u751f\u7684\u5173\u8054\u65b9\u5173\u7cfb\uff0c\u524d\u63d0\u662f\u4ea4\u6613\u91d1\u989d\u8fbe\u5230\u7eb3\u7a0e\u5e74\u5ea6\u5185\u6240\u6709\u8005\u51fa\u8d44\u989d\u768410%\u3002\u540c\u65f6\uff0c\u8be5\u6cd5\u4ee4\u8fd8\u65b0\u589e\u4e86\u4e00\u79cd\u60c5\u51b5\uff0c\u5373\u5982\u679c\u503a\u6743\u4eba\u6216\u62c5\u4fdd\u4eba\u662f\u5177\u6709\u4e70\u5356\u6216\u5904\u7406\u503a\u52a1\u804c\u80fd\u7684\u56fd\u6709\u7ec4\u7ec7\uff0c\u4e14\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u503a\u52a1\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u5219\u5173\u8054\u65b9\u5173\u7cfb\u4e0d\u9002\u7528\u3002.<\/span><\/p>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Gia_giao_dich_lien_ket_chiu_su_dieu_chinh_nhu_the_nao_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u5982\u4f55\u8c03\u6574\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u73b0\u884c\u7a0e\u52a1\u7ba1\u7406\u4f53\u7cfb\u4e2d\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u76f4\u63a5\u53d7\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u7ea6\u675f\u3002\u8be5\u6cd5\u4ee4\u53d6\u4ee3\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5bf9\u5173\u8054\u4f01\u4e1a\u4e4b\u95f4\u7684\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u8fdb\u884c\u4e86\u89c4\u8303\u3002\u8fd9\u662f\u4e00\u4efd\u91cd\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u5176\u4e2d\u89c4\u5b9a\u4e86\u7533\u62a5\u548c\u6587\u4ef6\u7f16\u5236\u7684\u8981\u6c42\uff0c\u4ee5\u8bc1\u660e\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u786e\u5b9a\u7b26\u5408\u76f8\u5173\u6cd5\u89c4\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53d7\u76d1\u7ba1\u7684\u4f01\u4e1a\u5728\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\u65f6\uff0c\u6709\u4e49\u52a1\u6309\u89c4\u5b9a\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u5e76\u51c6\u5907\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u6240\u9700\u7684\u6587\u4ef6\u3002\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c18\u6761\u7b2c2\u6b3e\uff0c\u7eb3\u7a0e\u4eba\u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4e49\u52a1\u53d72025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c37\u6761\u7b2c2\u6b3e\u53ca\u4ee5\u4e0b\u5177\u4f53\u89c4\u5b9a\u7684\u7ea6\u675f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u4e0d\u4f1a\u51cf\u5c11\u5728\u8d8a\u5357\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d1f\u503a\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c55\u793a\u5206\u6790\u3001\u6bd4\u8f83\u548c\u9009\u62e9\u8f6c\u79fb\u5b9a\u4ef7\u65b9\u6cd5\u7684\u6027\u80fd\u3002;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u9881\u5e03\u7684\u9644\u5f55\u4e00\u3001\u9644\u5f55\u4e8c\u548c\u9644\u5f55\u4e09\u7533\u62a5\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\uff0c\u5e76\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u3001\u7ef4\u62a4\u548c\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6587\u4ef6\uff0c\u5305\u62ec\uff1a\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\uff08\u9644\u5f55\u4e00\uff09\uff1b\u56fd\u5bb6\u6587\u4ef6\uff08\u9644\u5f55\u4e8c\uff09\uff1b\u5168\u7403\u6587\u4ef6\uff08\u9644\u5f55\u4e09\uff09\uff1b\u4ee5\u53ca\u6700\u7ec8\u6bcd\u516c\u53f8\u6309\u6cd5\u4ee4\u7b2c 19 \u6761\u548c\u9644\u5f55\u56db\u89c4\u5b9a\u7684\u56fd\u522b\u62a5\u544a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u5173\u4e8e\u7eb3\u7a0e\u4eba\u4ee3\u8868\u63d0\u4f9b\u7a0e\u52a1\u670d\u52a1\u4ee5\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u89c4\u5b9a\u5df2\u4ece\u201c\u63d0\u4f9b\u7a0e\u52a1\u670d\u52a1\u7684\u5546\u4e1a\u516c\u53f8\u201d\u4fee\u8ba2\u4e3a\u201c\u63d0\u4f9b\u7a0e\u52a1\u670d\u52a1\u7684\u5546\u4e1a\u7ec4\u7ec7\u201d\uff0c\u4ee5\u4e0e\u73b0\u884c\u89c4\u5b9a\u4fdd\u6301\u4e00\u81f4\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u65f6\u4f7f\u7528\u7684\u6570\u636e\u5e93\uff08\u7b2c 17 \u6761\uff09\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5c06\u56fd\u5bb6\u6570\u636e\u5e93\u4f5c\u4e3a\u65b0\u7684\u6570\u636e\u6e90\u8865\u5145\u5230\u5546\u4e1a\u6570\u636e\u5e93\u548c\u7a0e\u52a1\u673a\u5173\u6570\u636e\u5e93\u4e4b\u5916\uff0c\u5e76\u9996\u6b21\u660e\u786e\u89c4\u5b9a\u4e86\u4f7f\u7528\u7684\u4f18\u5148\u987a\u5e8f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u5148\u9009\u62e9\u516c\u5f00\u53ef\u7528\u7684\u6570\u636e\u5e93\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a5\u4e0b\u6765\u662f\u5546\u4e1a\u6570\u636e\u5e93\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u540e\uff0c\u8fd8\u6709\u7a0e\u52a1\u673a\u5173\u7684\u6570\u636e\u5e93\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u5f80\u5f80\u53ea\u5173\u6ce8\u7ecf\u6d4e\u5408\u540c\u3001\u4ed8\u6b3e\u5355\u636e\u548c\u6807\u51c6\u7a0e\u52a1\u7533\u62a5\uff0c\u800c\u5ffd\u89c6\u4e86\u5236\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u548c\u51c6\u5907\u4ef7\u683c\u786e\u5b9a\u6240\u9700\u6587\u4ef6\u7684\u5fc5\u8981\u6027\u3002\u8fd9\u6b63\u662f\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u89e3\u91ca\u65f6\u51fa\u73b0\u98ce\u9669\u7684\u539f\u56e0\u4e4b\u4e00\u3002.<\/span><\/p>\n<blockquote><p><strong>\u53c2\u89c1\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/\">\u6bd4\u8f83\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_nguong_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7f16\u5236\u8c41\u514d\u95e8\u69db\u7684\u65b0\u8981\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4861\" aria-describedby=\"caption-attachment-4861\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4861\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-scaled.jpg\" alt=\"Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec3m m\u1edbi v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-4861\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u5b9a\u4ef7\u548c\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u8c41\u514d\u95e8\u69db\u7684\u65b0\u6307\u5357\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4f01\u4e1a\u9700\u8981\u7279\u522b\u5173\u6ce8\u7684\u53d8\u5316\u4e4b\u4e00\u3002\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c20\u6761\u7b2c2\u6b3ec\u9879\u89c4\u5b9a\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u6536\u5165\u95e8\u69db\u4e3a\u2026\u2026 <\/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\/\">\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u95e8\u69db\u5df2\u8c03\u6574\u81f3\u4f4e\u4e8e5000\u4ebf\u8d8a\u5357\u76fe\uff08\u6b64\u524d\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e3a\u4f4e\u4e8e2000\u4ebf\u8d8a\u5357\u76fe\uff09\u3002\u540c\u65f6\uff0c\u65b0\u6cd5\u4ee4\u53d6\u6d88\u4e86\u201c\u4e1a\u52a1\u529f\u80fd\u7b80\u5355\u201d\u7684\u6807\u51c6\uff0c\u8be5\u6807\u51c6\u6b64\u524d\u662f\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u7684\u56db\u9879\u5f3a\u5236\u6027\u6761\u4ef6\u4e4b\u4e00\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u524d\uff0c\u4f01\u4e1a\u82e5\u8981\u514d\u4e8e\u63d0\u4ea4\u6587\u4ef6\uff0c\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u56db\u4e2a\u6761\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u529f\u80fd\u7b80\u5355\u7684\u5546\u4e1a\u6a21\u5f0f\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u7528\u6216\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\u4e0d\u4f1a\u4ea7\u751f\u4efb\u4f55\u6536\u5165\u6216\u652f\u51fa\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8425\u4e1a\u989d\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9e\u73b0\u5404\u884c\u4e1a\u7279\u5b9a\u7684\u51c0\u5229\u6da6\u7387\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u6536\u5165\u95e8\u69db\u5e76\u53d6\u6d88\u201c\u7b80\u5355\u529f\u80fd\u201d\u6807\u51c6\uff0c\u65e8\u5728\u6269\u5927\u514d\u7a0e\u7684\u4f4e\u7a0e\u52a1\u98ce\u9669\u7eb3\u7a0e\u4eba\u8303\u56f4\uff0c\u7b80\u5316\u7533\u8bf7\u6761\u4ef6\uff0c\u4ece\u800c\u964d\u4f4e\u4f01\u4e1a\u7684\u5408\u89c4\u6210\u672c\u3002.<\/span><\/p>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u65b0\u8981\u70b9\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u65b0\u529f\u80fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4862\" aria-describedby=\"caption-attachment-4862\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4862\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-scaled.jpg\" alt=\"Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec3m m\u1edbi v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-4862\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u5b9a\u4ef7\u548c\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u76f8\u5173\u65b0\u4fe1\u606f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 19 \u6761\u5bf9\u56fd\u522b\u62a5\u544a (CbCR) \u8fdb\u884c\u4e86\u89c4\u8303\uff0c\u5176\u4e2d\u5305\u542b\u51e0\u9879\u503c\u5f97\u6ce8\u610f\u7684\u53d8\u66f4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u5728 BEPS \u884c\u52a8\u8ba1\u5212 13 \u4e2d\u7684\u6307\u5bfc\u610f\u89c1\u4fdd\u6301\u4e00\u81f4\uff0c\u786e\u5b9a\u7f16\u5236\u56fd\u522b\u62a5\u544a (CbCR) \u4e49\u52a1\u7684\u5168\u7403\u5408\u5e76\u6536\u5165\u95e8\u69db\u7684\u4f9d\u636e\uff0c\u73b0\u5728\u662f\u57fa\u4e8e\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u7684\u6536\u5165\uff0c\u800c\u4e0d\u662f\u50cf\u4ee5\u524d\u90a3\u6837\u57fa\u4e8e\u7eb3\u7a0e\u671f\u7684\u5168\u7403\u5408\u5e76\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u4e0e\u6c47\u7387\u6ce2\u52a8\u548c\u56fd\u9645\u60ef\u4f8b\u63a5\u8f68\uff0c\u8bbe\u7acb\u56fd\u522b\u62c5\u4fdd\u5408\u540c\uff08CbCR\uff09\u7684\u6536\u5165\u95e8\u69db\u5df2\u7531\u4e4b\u524d\u768418\u4e07\u4ebf\u8d8a\u5357\u76fe\u56fa\u5b9a\u6c34\u5e73\u8c03\u6574\u4e3a7.5\u4ebf\u6b27\u5143\u6216\u4ee5\u4e0a\u3002\u6c47\u7387\u5c06\u7edf\u4e00\u6309\u7167\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u516c\u5e03\u7684\u4e2d\u592e\u6c47\u7387\u621612\u6708\u4efd\u7684\u5e73\u5747\u4ea4\u53c9\u6c47\u7387\u786e\u5b9a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u4e00\u6b65\u660e\u786e\u65e0\u9700\u5728\u8d8a\u5357\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u60c5\u51b5\uff08\u4f8b\u5982\uff0c\u6839\u636e\u56fd\u9645\u534f\u8bae\u5df2\u4e0e\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u81ea\u52a8\u4ea4\u6362\u62a5\u544a\uff0c\u6216\u8005\u4e24\u56fd\u4e4b\u95f4\u5b58\u5728\u6536\u5165\u95e8\u69db\u6216\u6c47\u7387\u5dee\u5f02\u7684\u60c5\u51b5\uff09\uff0c\u4ee5\u53ca\u5fc5\u987b\u5728\u8d8a\u5357\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u60c5\u51b5\uff08\u4f8b\u5982\uff0c\u6700\u7ec8\u6bcd\u516c\u53f8\u6ca1\u6709\u4e49\u52a1\u5728\u5176\u5c45\u4f4f\u56fd\u7f16\u5236\u548c\u63d0\u4ea4\u62a5\u544a\u7684\u60c5\u51b5\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u5173\u89c4\u5b9a\u5df2\u8fdb\u884c\u4fee\u8ba2\uff0c\u7eb3\u5165\u4e86\u5173\u4e8e\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u4ee5\u52a0\u5bc6 XML \u683c\u5f0f\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u683c\u5f0f\u548c\u65b9\u6cd5\u7684\u89c4\u5b9a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8865\u5145\u5e76\u5b8c\u5584\u5173\u4e8e\u56fd\u522b\u62a5\u544a\u63d0\u4ea4\u671f\u9650\uff08\u6700\u8fdf\u4e8e\u62a5\u544a\u5e74\u5ea6\u6700\u7ec8\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u768412\u4e2a\u6708\uff09\u4ee5\u53ca\u6839\u636e\u6cd5\u4ee4\u9644\u5e26\u768401\/TB-BCLN\u8868\u683c\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u901a\u77e5\u8981\u6c42\u7684\u89c4\u5b9a\u3002\u8be5\u901a\u77e5\u53ea\u9700\u5728\u9996\u6b21\u4ea7\u751f\u63d0\u4ea4\u4e49\u52a1\u65f6\uff08\u81ea\u6cd5\u4ee4\u751f\u6548\u4e4b\u65e5\u8d77\uff09\u63d0\u4ea4\u4e00\u6b21\uff0c\u4e14\u4e0d\u5f97\u665a\u4e8e\u6700\u7ec8\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\uff1b\u5982\u6709\u4efb\u4f55\u4fe1\u606f\u53d8\u66f4\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u53d8\u66f4\u53d1\u751f\u4e4b\u65e5\u8d7790\u5929\u5185\u66f4\u65b0\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u5353\u8d8a\uff1a<\/b><span style=\"font-weight: 400;\"> \u8be5\u6cd5\u4ee4\u8fd8\u8865\u5145\u4e86\u4e00\u9879\u539f\u5219\uff0c\u5373\u7a0e\u52a1\u673a\u5173\u4e0d\u5f97\u4f7f\u7528\u56fd\u522b\u62a5\u544a\u6765\u8c03\u6574\u6216\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\uff0c\u800c\u53ea\u80fd\u6839\u636e\u8d8a\u5357\u5728\u7a0e\u6536\u65b9\u9762\u7684\u56fd\u9645\u627f\u8bfa\uff0c\u7528\u4e8e\u98ce\u9669\u7ba1\u7406\u548c\u4fe1\u606f\u4ea4\u6362\uff08\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 21 \u6761\u7b2c 1 \u6b3e c \u9879\uff09\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_quan_ly_rui_ro_sang_quan_ly_tuan_thu_ho_tro_tuan_thu\"><\/span><b>\u4ece\u98ce\u9669\u7ba1\u7406\u5230\u5408\u89c4\u7ba1\u7406\u548c\u5408\u89c4\u652f\u6301\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c21\u6761\u7b2c10\u6b3e\u7684\u53e6\u4e00\u9879\u91cd\u8981\u65b0\u589e\u5185\u5bb9\u662f\uff0c\u7a0e\u52a1\u673a\u5173\u627f\u62c5\u4e86\u7ba1\u7406\u5408\u89c4\u548c\u652f\u6301\u7eb3\u7a0e\u4eba\u5904\u7406\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8d23\u4efb\u3002\u8fd9\u6807\u5fd7\u7740\u7a0e\u52a1\u673a\u5173\u7684\u7ba1\u7406\u6a21\u5f0f\u4ece\u7eaf\u7cb9\u7684\u201c\u98ce\u9669\u7ba1\u7406\u201d\uff08\u4fa7\u91cd\u4e8e\u53d1\u73b0\u8fdd\u89c4\u884c\u4e3a\u3001\u5f00\u5c55\u68c0\u67e5\u5e76\u5728\u53d1\u73b0\u540e\u5b9e\u65bd\u5904\u7f5a\uff09\u8f6c\u5411\u201c\u5408\u89c4\u7ba1\u7406\u548c\u5408\u89c4\u652f\u6301\u201d\u6a21\u5f0f\uff0c\u4ee5\u7eb3\u7a0e\u4eba\u4e3a\u4e2d\u5fc3\uff0c\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u6301\u7eed\u652f\u6301\u3002\u5177\u4f53\u800c\u8a00\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5236\u5b9a\u5e76\u5b9e\u65bd\u4e00\u9879\u8ba1\u5212\uff0c\u4ee5\u98ce\u9669\u7ba1\u7406\u4e3a\u57fa\u7840\uff0c\u5e76\u7b26\u5408\u7a0e\u52a1\u90e8\u95e8\u7684\u6570\u636e\u7cfb\u7edf\uff0c\u652f\u6301\u7eb3\u7a0e\u4eba\u81ea\u613f\u9075\u5b88\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u6cd5\u89c4\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u884c\u4e1a\u3001\u5730\u7406\u533a\u57df\u6216\u7eb3\u7a0e\u4eba\u7fa4\u4f53\u516c\u5e03\u884c\u4e1a\u5229\u6da6\u7387\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u6839\u636e\u516c\u5e73\u4ea4\u6613\u539f\u5219\u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u53c2\u4e0e\u81ea\u613f\u5408\u89c4\u652f\u6301\u8ba1\u5212\uff0c\u5e2e\u52a9\u4f01\u4e1a\u63d0\u9ad8\u5408\u89c4\u6c34\u5e73\u5e76\u964d\u4f4e\u98ce\u9669\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53c2\u4e0e\u8005\u6709\u8d23\u4efb\u5bf9\u53c2\u4e0e\u672c\u8ba1\u5212\u65f6\u516c\u53f8\u63d0\u4f9b\u7684\u4fe1\u606f\u548c\u6570\u636e\u4fdd\u5bc6\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_khoan_chuyen_tiep_can_luu_y\"><\/span><b>\u8fc7\u6e21\u6027\u6761\u6b3e\u987b\u77e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c23\u6761\u7b2c3\u6b3e\u7684\u89c4\u5b9a\uff0c\u7b26\u5408\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff082025\u5e742\u670810\u65e5\u9881\u5e03\uff09\u7b2c3\u6761\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u6761\u4ef6\u7684\u4f01\u4e1a\uff0c\u5c06\u7ee7\u7eed\u6309\u7167\u8be5\u6cd5\u4ee4\u7b2c3\u6761\u7684\u89c4\u5b9a\uff0c\u5728\u5269\u4f59\u671f\u95f4\u5185\u9002\u7528\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u3002\u6b64\u9879\u89c4\u5b9a\u65e8\u5728\u786e\u4fdd\u653f\u7b56\u5b9e\u65bd\u7684\u8fde\u7eed\u6027\uff0c\u5e76\u5728\u6cd5\u5f8b\u6846\u67b6\u8fc7\u6e21\u671f\u5185\u4fdd\u969c\u7eb3\u7a0e\u4eba\u7684\u6743\u76ca\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_Thue_yeu_cau_nhung_ho_so_gi_khi_thanh_tra_kiem_tra\"><\/span><b>\u7a0e\u52a1\u673a\u5173\u5728\u68c0\u67e5\u8fc7\u7a0b\u4e2d\u4f1a\u8981\u6c42\u63d0\u4f9b\u54ea\u4e9b\u6587\u4ef6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5728\u5bf9\u516c\u53f8\u8fdb\u884c\u68c0\u67e5\u524d\uff0c\u901a\u5e38\u4f1a\u8981\u6c42\u63d0\u4f9b\u4e00\u7cfb\u5217\u4fe1\u606f\u548c\u6587\u4ef6\u3002\u4e86\u89e3\u8fd9\u4efd\u6e05\u5355\u53ef\u4ee5\u8ba9\u4f01\u4e1a\u63d0\u524d\u51c6\u5907\u6240\u9700\u6587\u4ef6\uff0c\u907f\u514d\u5728\u88ab\u8981\u6c42\u68c0\u67e5\u65f6\u63aa\u624b\u4e0d\u53ca\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tai_lieu_ve_quan_he_va_giao_dich_lien_ket\"><\/span><b>\u4e0e\u5173\u7cfb\u548c\u4ea4\u6613\u76f8\u5173\u7684\u6587\u6863<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\u5173\u8054\u65b9\u4fe1\u606f\u3001\u5173\u8054\u65b9\u5173\u7cfb\u793a\u610f\u56fe\u3001\u5173\u8054\u65b9\u4ea4\u6613\u53ca\u5176\u5b9a\u4ef7\u653f\u7b56\uff1b\u5173\u8054\u65b9\u4ea4\u6613\u5408\u540c\u548c\u534f\u8bae\uff0c\u4ee5\u53ca\u8fd9\u4e9b\u5408\u540c\u548c\u534f\u8bae\u7684\u8c08\u5224\u3001\u7b7e\u7f72\u3001\u6267\u884c\u548c\u6e05\u7b97\u6d41\u7a0b\u4fe1\u606f\u3002\u8fd9\u662f\u4e00\u5957\u57fa\u7840\u6587\u4ef6\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u636e\u6b64\u6838\u5b9e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6027\u8d28\u662f\u5426\u7b26\u5408\u4f01\u4e1a\u7533\u62a5\u7684\u5b9a\u4ef7\u653f\u7b56\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tai_lieu_ve_hoat_dong_san_xuat_kinh_doanh\"><\/span><b>\u4e0e\u4e1a\u52a1\u8fd0\u8425\u76f8\u5173\u7684\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\u4e00\u4efd\u8be6\u7ec6\u7684\u7ec4\u7ec7\u7ed3\u6784\u56fe\u548c\u4f01\u4e1a\u8fd0\u8425\u804c\u80fd\u56fe\uff1b\u4e00\u4efd\u63cf\u8ff0\u751f\u4ea7\u548c\u4e1a\u52a1\u6d41\u7a0b\u4ee5\u53ca\u5404\u9636\u6bb5\u72ec\u7acb\u65b9\u548c\u5173\u8054\u65b9\u53c2\u4e0e\u60c5\u51b5\u7684\u56fe\u8868\uff1b\u4ee5\u53ca\u4e00\u4efd\u4e0e\u72ec\u7acb\u65b9\u548c\u5173\u8054\u65b9\u91c7\u8d2d\u548c\u9500\u552e\u7684\u4ea7\u54c1\u548c\u5546\u54c1\u7684\u8be6\u7ec6\u6e05\u5355\u3002\u8fd9\u5957\u6587\u4ef6\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u4f01\u4e1a\u5728\u4ef7\u503c\u94fe\u4e2d\u627f\u62c5\u7684\u804c\u80fd\u3001\u8d44\u4ea7\u548c\u98ce\u9669\uff08FAR \u5206\u6790\uff09\u662f\u5426\u4e0e\u5176\u5206\u914d\u7684\u5229\u6da6\u76f8\u7b26\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6765\u81ea MAN\uff08\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff09\u7684\u98ce\u9669\u7f13\u89e3\u89e3\u51b3\u65b9\u6848\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u524d\u4e3b\u52a8\u8fdb\u884c\u5ba1\u67e5\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e86\u89e3\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u65b0\u89c4\u4e0b\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u7684\u7a0b\u5e8f\u548c\u8d8b\u52bf\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u51c6\u5907\u5e76\u63d0\u4f9b\u9002\u5f53\u7684\u89e3\u91ca\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8bf7\u6309\u65f6\u51c6\u5907\u597d\u60a8\u7684\u6587\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u63d0\u524d\u5c65\u884c\u5408\u89c4\u4e49\u52a1\u5e76\u51c6\u5907\u597d\u5b9a\u4ef7\u6587\u4ef6\u53ca\u76f8\u5173\u4fe1\u606f\u81f3\u5173\u91cd\u8981\uff0c\u8fd9\u6837\u624d\u80fd\u907f\u514d\u56e0\u672a\u80fd\u63d0\u4ea4\u6240\u9700\u6587\u4ef6\u800c\u88ab\u8bc4\u4f30\u7a0e\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e86\u89e3\u68c0\u67e5\u548c\u5ba1\u6838\u6d41\u7a0b\u53ca\u8d8b\u52bf\uff0c\u4ee5\u4fbf\u4e3b\u52a8\u63d0\u4f9b\u89e3\u91ca\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e86\u89e3\u5e38\u7528\u6240\u9700\u6587\u4ef6\u6e05\u5355\u4ee5\u53ca\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u53d8\u5316\u662f\u7f29\u77ed\u89e3\u91ca\u65f6\u95f4\u7684\u6700\u5b9e\u7528\u7684\u51c6\u5907\u6b65\u9aa4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e13\u4e1a\u54a8\u8be2\u7684\u4f5c\u7528\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f01\u4e1a\u9700\u8981\u5411\u4e13\u4e1a\u673a\u6784\u5bfb\u6c42\u5efa\u8bae\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;\"> MAN \u2013 Master Accountant Network\uff0c\u65e8\u5728\u786e\u4fdd\u6700\u9ad8\u6c34\u5e73\u5730\u9075\u5b88\u4f1a\u8ba1\u548c\u62a5\u544a\u6cd5\u89c4\uff0c\u5e76<\/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\/\"> \u521b\u5efa\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u4ec5\u662f\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u5c31\u8fde\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u56fd\u5185\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u4e0a\u5e02\u516c\u53f8\u6216\u4eab\u53d7\u663e\u8457\u7a0e\u6536\u4f18\u60e0\u7684\u4f01\u4e1a\uff0c\u4e5f\u65e5\u76ca\u53d7\u5230\u7a0e\u52a1\u673a\u5173\u7684\u5173\u6ce8\u3002\u968f\u7740\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u6b63\u5f0f\u53d6\u4ee3\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u6cd5\u5f8b\u6846\u67b6\u7ecf\u5386\u4e86\u591a\u9879\u91cd\u8981\u8c03\u6574\uff1a\u6269\u5927\u4e86\u5173\u8054\u65b9\u5173\u7cfb\u7684\u8303\u56f4\uff0c\u63d0\u9ad8\u4e86\u514d\u7533\u62a5\u95e8\u69db\uff0c\u6539\u53d8\u4e86\u56fd\u522b\u62a5\u544a\u7684\u95e8\u69db\u548c\u6d41\u7a0b\uff0c\u589e\u52a0\u4e86\u6570\u636e\u5e93\u7684\u4f18\u5148\u987a\u5e8f\uff0c\u5e76\u8f6c\u5411\u81ea\u613f\u5408\u89c4\u652f\u6301\u6a21\u5f0f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u4e3b\u52a8\u5ba1\u67e5\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5e76\u66f4\u65b0\u5176\u5b9a\u4ef7\u653f\u7b56\uff0c\u4ee5\u7b26\u5408\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u9700\u8981\u4e13\u5bb6\u5efa\u8bae\u548c\u652f\u6301\u5417\uff1f<\/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;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Tr\u1ecdng t\u00e2m qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m, gia [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4859,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4550","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\/4550","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=4550"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4550\/revisions"}],"predecessor-version":[{"id":5039,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4550\/revisions\/5039"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4859"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}