{"id":4591,"date":"2026-07-07T14:40:36","date_gmt":"2026-07-07T07:40:36","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4591"},"modified":"2026-07-07T14:40:36","modified_gmt":"2026-07-07T07:40:36","slug":"nghi-dinh-255-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/toan-van-nghi-dinh-2552026ndcp-ve-quan-ly-thue-doi-voi-cac-giao-dich-lien-ket-cua-doanh-nghiep-co-q-278697.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf <\/span><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><span style=\"font-weight: 400;\"> v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt nhi\u1ec1u quy \u0111\u1ecbnh quan tr\u1ecdng v\u1ec1 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) c\u0169ng nh\u01b0 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 gi\u00fap th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra. Trong b\u00e0i vi\u1ebft n\u00e0y, MAN &#8211; Master Accountant Network s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, b\u00e1m s\u00e1t quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p c\u1eadp nh\u1eadt v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/nghi-dinh-255-2026-nd-cp\/#Nghi_dinh_2552026ND-CP_la_gi\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 g\u00ec?<\/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\/nghi-dinh-255-2026-nd-cp\/#Doi_tuong_ap_dung_cua_Nghi_dinh_2552026ND-CP\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Ben_lien_ket_theo_Nghi_dinh_2552026ND-CP_duoc_xac_dinh_nhu_the_nao\" >B\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Cac_truong_hop_cu_the_duoc_xem_la_ben_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Quan_he_so_huu_von_gop\" >Quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n g\u00f3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Quan_he_bao_lanh_cho_vay_von\" >Quan h\u1ec7 b\u1ea3o l\u00e3nh, cho vay v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Quan_he_nhan_su_quan_ly_dieu_hanh\" >Quan h\u1ec7 nh\u00e2n s\u1ef1, qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Quan_he_dieu_hanh_kiem_soat_boi_ca_nhan_va_nguoi_than\" >Quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t b\u1edfi c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi th\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Cac_truong_hop_khac\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/a><\/li><\/ul><\/li><\/ul><\/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\/nghi-dinh-255-2026-nd-cp\/#Nhung_diem_dang_chu_y_ve_xac_dinh_chi_phi_tinh_thue_trong_Nghi_dinh\" >Nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 x\u00e1c \u0111\u1ecbnh chi ph\u00ed t\u00ednh thu\u1ebf trong Ngh\u1ecb \u0111\u1ecbnh<\/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\/nghi-dinh-255-2026-nd-cp\/#Chi_phi_khong_duoc_tru_khi_co_giao_dich_lien_ket_khong_dung_ban_chat\" >Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Dieu_kien_de_chi_phi_dich_vu_giua_cac_ben_lien_ket_duoc_tinh_vao_chi_phi_hop_le\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Quy_dinh_ve_chi_phi_lai_vay_duoc_tru_khi_co_giao_dich_lien_ket\" >Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Nghi_dinh_2552026ND-CP_thay_the_nhung_van_ban_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf nh\u1eefng v\u0103n b\u1ea3n n\u00e0o?<\/a><\/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\/nghi-dinh-255-2026-nd-cp\/#Quy_dinh_chuyen_tiep_doi_voi_doanh_nghiep_thuoc_dien_chuyen_tiep\" >Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Doanh_nghiep_can_chuan_bi_gi_khi_Nghi_dinh_chinh_thuc_co_hieu_luc\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec khi Ngh\u1ecb \u0111\u1ecbnh ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Cau_hoi_thuong_gap_ve_Nghi_dinh_2552026ND-CP\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Nghi_dinh_2552026ND-CP_co_hieu_luc_tu_ngay_nao_va_ap_dung_cho_ky_tinh_thue_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Nghi_dinh_2552026ND-CP_thay_the_van_ban_nao_Nghi_dinh_1322020_va_202025_con_hieu_luc_khong\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o? Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u00e0 20\/2025 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Doanh_nghiep_dang_ap_dung_quy_dinh_chuyen_tiep_theo_Nghi_dinh_202025ND-CP_thi_xu_ly_the_nao_khi_Nghi_dinh_2552026ND-CP_co_hieu_luc\" >Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Chi_phi_lai_vay_duoc_tru_toi_da_bao_nhieu_phan_tram_theo_quy_dinh_moi\" >Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau ph\u1ea7n tr\u0103m theo quy \u0111\u1ecbnh m\u1edbi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Nhung_khoan_vay_nao_khong_bi_ap_dung_nguong_khong_che_chi_phi_lai_vay_30\" >Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30%?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/#Chi_phi_dich_vu_tra_cho_ben_lien_ket_co_luon_duoc_tinh_vao_chi_phi_hop_ly_khong\" >Chi ph\u00ed d\u1ecbch v\u1ee5 tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft c\u00f3 lu\u00f4n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_la_gi\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. V\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP nh\u1eb1m ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea3o \u0111\u1ea3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u00e0 chuy\u1ec3n gi\u00e1 th\u00f4ng qua c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh ti\u1ebfp t\u1ee5c k\u1ebf th\u1eeba c\u00e1c nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP g\u1ed3m 04 Ch\u01b0\u01a1ng, 24 \u0110i\u1ec1u, quy \u0111\u1ecbnh to\u00e0n di\u1ec7n c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch, so s\u00e1nh, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 vi\u1ec7c ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ng\u00e0y 05\/11\/2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ng\u00e0y 10\/02\/2025 k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ngh\u1ecb \u0111\u1ecbnh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, vi\u1ec7c chuy\u1ec3n ti\u1ebfp v\u1eabn ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong th\u1eddi gian c\u00f2n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u00f3m t\u1eaft th\u00f4ng tin c\u01a1 b\u1ea3n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u00f4ng tin<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\/6\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thay th\u1ebf v\u0103n b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n ti\u1ebfp theo quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_cua_Nghi_dinh_2552026ND-CP\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ph\u1ea1m vi t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf doanh nghi\u1ec7p m\u00e0 c\u00f2n r\u00e0ng bu\u1ed9c tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c b\u00ean li\u00ean quan trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/diem-moi-cac-giao-dich-lien-ket-2026\/\">\u0110i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ben_lien_ket_theo_Nghi_dinh_2552026ND-CP_duoc_xac_dinh_nhu_the_nao\"><\/span><b>B\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4595\" aria-describedby=\"caption-attachment-4595\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4595\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ben-lien-ket-theo-Nghi-dinh-255_2026_ND-CP-duoc-xac-dinh-nhu-the-nao.jpg\" alt=\"B\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ben-lien-ket-theo-Nghi-dinh-255_2026_ND-CP-duoc-xac-dinh-nhu-the-nao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ben-lien-ket-theo-Nghi-dinh-255_2026_ND-CP-duoc-xac-dinh-nhu-the-nao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ben-lien-ket-theo-Nghi-dinh-255_2026_ND-CP-duoc-xac-dinh-nhu-the-nao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ben-lien-ket-theo-Nghi-dinh-255_2026_ND-CP-duoc-xac-dinh-nhu-the-nao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ben-lien-ket-theo-Nghi-dinh-255_2026_ND-CP-duoc-xac-dinh-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4595\" class=\"wp-caption-text\">B\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c doanh nghi\u1ec7p quan t\u00e2m nhi\u1ec1u nh\u1ea5t khi t\u00ecm hi\u1ec3u quy \u0111\u1ecbnh m\u1edbi ch\u00ednh l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o l\u00e0 b\u00ean li\u00ean k\u1ebft. Theo \u0110i\u1ec1u 5, c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft tr\u01b0\u1edbc h\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">kho\u1ea3n 17 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/span><\/strong>. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd g\u1ed1c, v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u1ee5 th\u1ec3 h\u00f3a th\u00e0nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p chi ti\u1ebft ngay sau \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_cu_the_duoc_xem_la_ben_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP li\u1ec7t k\u00ea c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft bao g\u1ed3m:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_so_huu_von_gop\"><\/span><b>Quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n g\u00f3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_bao_lanh_cho_vay_von\"><\/span><b>Quan h\u1ec7 b\u1ea3o l\u00e3nh, cho vay v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 (k\u1ec3 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 t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u00edt nh\u1ea5t b\u1eb1ng 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 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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng trong ba tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay 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 2025 (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 tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \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;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024 (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 doanh nghi\u1ec7p \u0111i vay ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh kh\u00f4ng c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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, kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_nhan_su_quan_ly_dieu_hanh\"><\/span><b>Quan h\u1ec7 nh\u00e2n s\u1ef1, qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p kh\u00e1c, v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai; ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o, ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c kinh doanh, \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi c\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_dieu_hanh_kiem_soat_boi_ca_nhan_va_nguoi_than\"><\/span><b>Quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t b\u1edfi c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi th\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh, kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 v\u1ee3 ch\u1ed3ng, cha m\u1eb9 &#8211; con c\u00e1i (\u0111\u1ebb, nu\u00f4i, ri\u00eang, d\u00e2u, r\u1ec3), anh ch\u1ecb em ru\u1ed9t ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9 ho\u1eb7c c\u00f9ng m\u1eb9 kh\u00e1c cha, \u00f4ng b\u00e0 &#8211; ch\u00e1u n\u1ed9i ngo\u1ea1i, c\u00f4 d\u00ec ch\u00fa b\u00e1c &#8211; ch\u00e1u ru\u1ed9t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khac\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai c\u01a1 s\u1edf kinh doanh c\u00f3 quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p (bao g\u1ed3m chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu trong k\u1ef3 t\u00ednh thu\u1ebf; ho\u1eb7c vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty 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 (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).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_dang_chu_y_ve_xac_dinh_chi_phi_tinh_thue_trong_Nghi_dinh\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 x\u00e1c \u0111\u1ecbnh chi ph\u00ed t\u00ednh thu\u1ebf trong Ngh\u1ecb \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4594\" aria-describedby=\"caption-attachment-4594\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4594\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-dang-chu-y-ve-xac-dinh-chi-phi-tinh-thue-trong-Nghi-dinh-255_2026_ND-CP.jpg\" alt=\"Nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 x\u00e1c \u0111\u1ecbnh chi ph\u00ed t\u00ednh thu\u1ebf trong Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-dang-chu-y-ve-xac-dinh-chi-phi-tinh-thue-trong-Nghi-dinh-255_2026_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-dang-chu-y-ve-xac-dinh-chi-phi-tinh-thue-trong-Nghi-dinh-255_2026_ND-CP-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-dang-chu-y-ve-xac-dinh-chi-phi-tinh-thue-trong-Nghi-dinh-255_2026_ND-CP-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-dang-chu-y-ve-xac-dinh-chi-phi-tinh-thue-trong-Nghi-dinh-255_2026_ND-CP-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-dang-chu-y-ve-xac-dinh-chi-phi-tinh-thue-trong-Nghi-dinh-255_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4594\" class=\"wp-caption-text\">Nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 x\u00e1c \u0111\u1ecbnh chi ph\u00ed t\u00ednh thu\u1ebf trong Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u00ean li\u00ean k\u1ebft, m\u1ed9t trong nh\u1eefng m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p khi \u00e1p d\u1ee5ng ch\u00ednh l\u00e0 li\u1ec7u c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, n\u00ean Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 d\u00e0nh h\u1eb3n \u0110i\u1ec1u 16 \u0111\u1ec3 quy \u0111\u1ecbnh chi ti\u1ebft ba nh\u00f3m v\u1ea5n \u0111\u1ec1: chi ph\u00ed b\u1ecb lo\u1ea1i tr\u1eeb do kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn h\u1ee3p l\u1ec7, v\u00e0 ng\u01b0\u1ee1ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/\">kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c tr\u1eeb. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_khong_duoc_tru_khi_co_giao_dich_lien_ket_khong_dung_ban_chat\"><\/span><b>Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, chi ph\u00ed c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp, ho\u1eb7c kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, thu nh\u1eadp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. C\u1ee5 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u00e0o li\u00ean quan \u0111\u1ebfn ng\u00e0nh ngh\u1ec1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; kh\u00f4ng c\u00f3 quy\u1ec1n l\u1ee3i, tr\u00e1ch nhi\u1ec7m li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng quy m\u00f4 t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean v\u00e0 ch\u1ee9c n\u0103ng kinh doanh kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch nh\u1eadn \u0111\u01b0\u1ee3c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_chi_phi_dich_vu_giua_cac_ben_lien_ket_duoc_tinh_vao_chi_phi_hop_le\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed d\u1ecbch v\u1ee5 tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh, kinh t\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 cung c\u1ea5p trong \u0111i\u1ec1u ki\u1ec7n, ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp chi tr\u1ea3 cho d\u1ecbch v\u1ee5 \u0111\u00f3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c ph\u00e2n b\u1ed5 m\u1ee9c ph\u00ed ph\u1ea3i \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong to\u00e0n t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5, ch\u00ednh s\u00e1ch gi\u00e1 c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c trung t\u00e2m th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng chuy\u00ean m\u00f4n h\u00f3a, h\u1ee3p l\u1ef1c t\u1ea1o gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a t\u1eadp \u0111o\u00e0n, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1o ra t\u1eeb c\u00e1c ch\u1ee9c n\u0103ng n\u00e0y v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 tr\u1ecb \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft, sau khi tr\u1eeb m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng cho b\u00ean \u0111i\u1ec1u ph\u1ed1i, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 sau \u0111\u00e2y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed t\u1eeb d\u1ecbch v\u1ee5 ch\u1ec9 nh\u1eb1m ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch ho\u1eb7c t\u1ea1o gi\u00e1 tr\u1ecb cho b\u00ean li\u00ean k\u1ebft kh\u00e1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng c\u1ee7a b\u00ean li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u00ednh ph\u00ed tr\u00f9ng l\u1eafp do nhi\u1ec1u b\u00ean li\u00ean k\u1ebft cung c\u1ea5p cho c\u00f9ng m\u1ed9t lo\u1ea1i d\u1ecbch v\u1ee5 m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 l\u1ee3i \u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed m\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ed9ng th\u00eam \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 do b\u00ean th\u1ee9 ba cung c\u1ea5p th\u00f4ng qua trung gian b\u00ean li\u00ean k\u1ebft m\u00e0 kh\u00f4ng \u0111\u00f3ng g\u00f3p th\u00eam gi\u00e1 tr\u1ecb cho d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chi_phi_lai_vay_duoc_tru_khi_co_giao_dich_lien_ket\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0 r\u00f5 r\u00e0ng nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3, c\u1ed9ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay) v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t ng\u01b0\u1ee1ng n\u00eau tr\u00ean s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, n\u1ebfu t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 sau th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh. Th\u1eddi gian chuy\u1ec3n ti\u1ebfp n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf n\u00eau tr\u00ean c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay c\u1ee7a:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 (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);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m 2022 (s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s\u1eeda \u0111\u1ed5i 2025);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA), vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 theo ph\u01b0\u01a1ng th\u1ee9c Ch\u00ednh ph\u1ee7 vay n\u01b0\u1edbc ngo\u00e0i cho doanh nghi\u1ec7p vay l\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (n\u00f4ng th\u00f4n m\u1edbi, gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, sinh vi\u00ean, nh\u00e0 \u1edf x\u00e3 h\u1ed9i, d\u1ef1 \u00e1n ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng kh\u00e1c).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 t\u00ednh thu\u1ebf theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_thay_the_nhung_van_ban_nao\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf nh\u1eefng v\u0103n b\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec1u 23, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ng\u00e0y 05\/11\/2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ng\u00e0y 10\/02\/2025 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, t\u1ee9c t\u1eeb ng\u00e0y 01\/7\/2026.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_chuyen_tiep_doi_voi_doanh_nghiep_thuoc_dien_chuyen_tiep\"><\/span><b>Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>M\u1ed9t \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP th\u00ec v\u1eabn ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, d\u00f9 v\u0103n b\u1ea3n g\u1ed1c n\u00e0y \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u01a1 ch\u1ebf b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 cho doanh nghi\u1ec7p, tr\u00e1nh vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0m gi\u00e1n \u0111o\u1ea1n c\u00e1c l\u1ed9 tr\u00ecnh chuy\u1ec3n ti\u1ebfp \u0111ang \u00e1p d\u1ee5ng d\u1edf dang.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_khi_Nghi_dinh_chinh_thuc_co_hieu_luc\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec khi Ngh\u1ecb \u0111\u1ecbnh ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4593\" aria-describedby=\"caption-attachment-4593\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4593\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-chuan-bi-gi-khi-Nghi-dinh-255_2026_ND-CP-chinh-thuc-co-hieu-luc.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-chuan-bi-gi-khi-Nghi-dinh-255_2026_ND-CP-chinh-thuc-co-hieu-luc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-chuan-bi-gi-khi-Nghi-dinh-255_2026_ND-CP-chinh-thuc-co-hieu-luc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-chuan-bi-gi-khi-Nghi-dinh-255_2026_ND-CP-chinh-thuc-co-hieu-luc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-chuan-bi-gi-khi-Nghi-dinh-255_2026_ND-CP-chinh-thuc-co-hieu-luc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-chuan-bi-gi-khi-Nghi-dinh-255_2026_ND-CP-chinh-thuc-co-hieu-luc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4593\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng thay \u0111\u1ed5i n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ngay t\u1eeb b\u00e2y gi\u1edd \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro v\u1ec1 thu\u1ebf trong k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2026:<\/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 l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo 12 nh\u00f3m ti\u00eau ch\u00ed m\u1edbi t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c quan h\u1ec7 b\u1ea3o l\u00e3nh, cho vay v\u00e0 quan h\u1ec7 nh\u00e2n th\u00e2n d\u1ec5 b\u1ecb b\u1ecf s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n l\u1ea1i t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay so v\u1edbi ng\u01b0\u1ee1ng 30% EBITDA, x\u00e1c \u0111\u1ecbnh ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng (n\u1ebfu c\u00f3) \u0111\u1ec3 l\u00ean k\u1ebf ho\u1ea1ch chuy\u1ec3n ti\u1ebfp trong t\u1ed1i \u0111a 05 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n ch\u1ee9ng minh chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u00e1p \u1ee9ng \u0111\u1ee7 4 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb theo \u0110i\u1ec1u 16.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP hay kh\u00f4ng, \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang l\u1ed9 tr\u00ecnh c\u00f2n l\u1ea1i thay v\u00ec \u00e1p d\u1ee5ng nh\u1ea7m quy \u0111\u1ecbnh m\u1edbi ho\u00e0n to\u00e0n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt v\u00e0 r\u00e0 so\u00e1t ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed, b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c ph\u00e1t sinh tranh ch\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p b\u1ea1n \u0111ang c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p ho\u1eb7c ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c ph\u00e2n lo\u1ea1i b\u00ean li\u00ean k\u1ebft, vi\u1ec7c tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/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 c\u00f3 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">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;\"> tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, t\u01b0 v\u1ea5n v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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>\u0110\u1ecba ch\u1ec9:<\/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>Mobile\/Zalo:<\/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>Email:<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/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\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/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_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_co_hieu_luc_tu_ngay_nao_va_ap_dung_cho_ky_tinh_thue_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng to\u00e0n b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong c\u1ea3 n\u0103m 2026, k\u1ec3 c\u1ea3 tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026 \u0111\u1ec1u thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n n\u00e0y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_thay_the_van_ban_nao_Nghi_dinh_1322020_va_202025_con_hieu_luc_khong\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o? Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u00e0 20\/2025 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0110i\u1ec1u 23, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf \u0111\u1ed3ng th\u1eddi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. C\u1ea3 hai v\u0103n b\u1ea3n n\u00e0y ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, t\u1ee9c t\u1eeb 01\/7\/2026.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_ap_dung_quy_dinh_chuyen_tiep_theo_Nghi_dinh_202025ND-CP_thi_xu_ly_the_nao_khi_Nghi_dinh_2552026ND-CP_co_hieu_luc\"><\/span>Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u1eabn \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng cho th\u1eddi gian c\u00f2n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, d\u00f9 v\u0103n b\u1ea3n g\u1ed1c n\u00e0y \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP gi\u1eef nguy\u00ean nh\u1eb1m b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i doanh nghi\u1ec7p kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_duoc_tru_toi_da_bao_nhieu_phan_tram_theo_quy_dinh_moi\"><\/span>Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau ph\u1ea7n tr\u0103m theo quy \u0111\u1ecbnh m\u1edbi?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ed5ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay) \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay r\u00f2ng v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ng\u01b0\u1ee1ng 30% EBITDA). Ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf sau, t\u1ed1i \u0111a li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nhung_khoan_vay_nao_khong_bi_ap_dung_nguong_khong_che_chi_phi_lai_vay_30\"><\/span>Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30%?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m, v\u1ed1n ODA v\u00e0 vay \u01b0u \u0111\u00e3i Ch\u00ednh ph\u1ee7 cho vay l\u1ea1i, v\u1ed1n th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, c\u00f9ng c\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, sinh vi\u00ean, nh\u00e0 \u1edf x\u00e3 h\u1ed9i\u2026) ra kh\u1ecfi ph\u1ea1m vi \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng 30%.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_tra_cho_ben_lien_ket_co_luon_duoc_tinh_vao_chi_phi_hop_ly_khong\"><\/span>Chi ph\u00ed d\u1ecbch v\u1ee5 tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft c\u00f3 lu\u00f4n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Chi ph\u00ed d\u1ecbch v\u1ee5 ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n g\u1ed3m d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh ho\u1eb7c kinh t\u1ebf th\u1ef1c t\u1ebf, \u0111\u01b0\u1ee3c cung c\u1ea5p trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong t\u1eadp \u0111o\u00e0n, \u0111\u1ed3ng th\u1eddi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n ch\u1ee9ng minh. C\u00e1c kho\u1ea3n chi ch\u1ec9 nh\u1eb1m ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng, t\u00ednh ph\u00ed tr\u00f9ng l\u1eafp, ho\u1eb7c l\u00e0 l\u1ee3i \u00edch \u0111\u01b0\u01a1ng nhi\u00ean c\u00f3 \u0111\u01b0\u1ee3c do l\u00e0 th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. 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Ngh\u1ecb \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4592,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4591","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\/4591","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=4591"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4591\/revisions"}],"predecessor-version":[{"id":4596,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4591\/revisions\/4596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4592"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}