{"id":4622,"date":"2026-07-10T10:27:40","date_gmt":"2026-07-10T03:27:40","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4622"},"modified":"2026-07-29T17:14:13","modified_gmt":"2026-07-29T10:14:13","slug":"cong-van-4697-ct-cs","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS \u53ca\u5176\u5bf9\u4f01\u4e1a\u7684\u5f71\u54cd\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-4097-ct-ttht-cua-cuc-thue-thanh-pho-ho-chi-minh-ve-viec-thue-thu-nhap-doanh-nghiep-349335-d6.html\" rel=\"nofollow noopener\" target=\"_blank\">\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u90e8\u95e8\u4e8e2026\u5e747\u67089\u65e5\u6b63\u5f0f\u53d1\u5e03\uff0c\u65e8\u5728\u4ecb\u7ecd\u8fd9\u4e9b\u5185\u5bb9\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u65b0\u8981\u70b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u672c\u6587\u4ef6\u89c4\u8303\u4e86\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u7684\u7a0e\u52a1\u7ba1\u7406\u3002\u4efb\u4f55\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u65e0\u8bba\u662f\u501f\u8d37\u8d44\u91d1\u8fd8\u662f\u8f6c\u79fb\u51fa\u8d44\uff0c\u90fd\u9700\u8981\u4e86\u89e3\u8fd9\u4e9b\u53d8\u5316\uff0c\u56e0\u4e3a\u8fd9\u4e9b\u53d8\u5316\u76f4\u63a5\u5f71\u54cd\u5173\u8054\u65b9\u5173\u7cfb\u7684\u8ba4\u5b9a\u3001\u4ef7\u683c\u6bd4\u8f83\u5206\u6790\u4ee5\u53ca\u81ea2026\u7eb3\u7a0e\u5e74\u5ea6\u8d77\u9002\u7528\u7684\u7eb3\u7a0e\u7533\u62a5\u4e49\u52a1\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\/cong-van-4697-ct-cs\/#Cong_van_4697CT-CS_la_gi\" >\u4ec0\u4e48\u662f\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Co_quan_ban_hanh_va_ngay_ban_hanh_Cong_van_4697CT-CS\" >\u7b2c4697\/CT-CS\u53f7\u516c\u51fd\u7684\u7b7e\u53d1\u673a\u6784\u548c\u7b7e\u53d1\u65e5\u671f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Muc_dich_ban_hanh_Cong_van\" >\u7b7e\u53d1\u6b63\u5f0f\u4fe1\u51fd\u7684\u76ee\u7684<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Cong_van_4697CT-CS_huong_dan_diem_moi_ve_nguyen_tac_ap_dung\" >\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS \u5c31\u5e94\u7528\u539f\u5219\u7684\u65b0\u8981\u70b9\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Cong_van_4697CT-CS_bo_sung_hoan_thien_giai_thich_tu_ngu_Dieu_4\" >\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS \u8865\u5145\u548c\u5b8c\u5584\u4e86\u672f\u8bed\u5b9a\u4e49\uff08\u7b2c 4 \u6761\uff09\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Khai_niem_Cong_ty_me_toi_cao_va_Hiep_dinh_thue\" >\u6700\u7ec8\u6bcd\u516c\u53f8\u7684\u6982\u5ff5\u548c\u7a0e\u52a1\u534f\u8bae\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Hoan_thien_cac_thuat_ngu_lien_quan_den_ho_so_va_trao_doi_thong_tin\" >\u5b8c\u5584\u4e0e\u8bb0\u5f55\u548c\u4fe1\u606f\u4ea4\u6362\u76f8\u5173\u7684\u672f\u8bed\u3002<\/a><\/li><\/ul><\/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\/cong-van-4697-ct-cs\/#Cong_van_lam_ro_diem_moi_ve_moi_quan_he_lien_ket_Dieu_5\" >\u5b98\u65b9\u6587\u4ef6\u9610\u660e\u4e86\u6709\u5173\u8054\u7cfb\u5173\u7cfb\u7684\u65b0\u8981\u70b9\uff08\u7b2c 5 \u6761\uff09\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Bo_sung_moi_quan_he_lien_ket_qua_hinh_thuc_muon_cho_muon\" >\u901a\u8fc7\u501f\u8d37\u52a0\u5f3a\u5173\u7cfb\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Truong_hop_khong_ap_dung_moi_quan_he_lien_ket\" >\u5173\u7cfb\u4e0d\u9002\u7528\u7684\u60c5\u51b5\u3002<\/a><\/li><\/ul><\/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\/cong-van-4697-ct-cs\/#Huong_dan_nguyen_tac_phan_tich_so_sanh_giao_dich_lien_ket_voi_giao_dich_doc_lap_Dieu_6\" >\u5173\u4e8e\u5206\u6790\u548c\u6bd4\u8f83\u5173\u8054\u65b9\u4ea4\u6613\u4e0e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u6307\u5bfc\u539f\u5219\uff08\u7b2c6\u6761\uff09<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Can_cu_doi_chieu_giao_dich_lien_ket\" >\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6838\u5bf9<\/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\/cong-van-4697-ct-cs\/#Yeu_cau_ve_tinh_tuong_dong_khi_phan_tich_va_so_sanh\" >\u5206\u6790\u548c\u6bd4\u8f83\u65f6\u5bf9\u76f8\u4f3c\u6027\u7684\u8981\u6c42\u00a0<\/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\/cong-van-4697-ct-cs\/#Quy_dinh_ve_mo_rong_pham_vi_phan_tich_so_sanh_giao_dich_lien_ket_Dieu_9\" >\u5173\u4e8e\u6269\u5927\u5173\u8054\u65b9\u4ea4\u6613\u5206\u6790\u6bd4\u8f83\u8303\u56f4\u7684\u89c4\u5b9a\uff08\u7b2c9\u6761\uff09<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Truong_hop_ap_dung_mo_rong_pham_vi_so_sanh\" >\u6bd4\u8f83\u8303\u56f4\u6269\u5927\u7684\u60c5\u51b5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Cach_thuc_mo_rong_pham_vi\" >\u6269\u5927\u8303\u56f4\u7684\u65b9\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Yeu_cau_khi_mo_rong_pham_vi_so_sanh\" >\u6269\u5927\u6bd4\u8f83\u8303\u56f4\u65f6\u7684\u8981\u6c42<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#Doanh_nghiep_can_lam_gi_sau_khi_Cong_van_4697CT-CS_duoc_ban_hanh\" >\u5728\u7b2c 4697\/CT-CS \u53f7\u901a\u544a\u53d1\u5e03\u540e\uff0c\u4f01\u4e1a\u5e94\u8be5\u600e\u4e48\u505a\uff1f<\/a><\/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\/cong-van-4697-ct-cs\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/#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=\"Cong_van_4697CT-CS_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4623\" aria-describedby=\"caption-attachment-4623\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4623\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS.jpg\" alt=\"C\u00f4ng v\u0103n 4697\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4623\" class=\"wp-caption-text\">\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 4697\/CT-CS \u53f7\u5b98\u65b9\u51fd\u662f\u7a0e\u52a1\u90e8\u95e8\u4e8e 2026 \u5e74 7 \u6708 9 \u65e5\u53d1\u5e03\u7684\u6587\u4ef6\uff0c\u65e8\u5728\u4ecb\u7ecd\u548c\u53d1\u5e03\u4ee5\u4e0b\u65b9\u9762\u7684\u4fee\u8ba2\u548c\u8865\u5145\uff1a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-255-2026-nd-cp\/\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u8fd9\u4efd\u6587\u4ef6\u6709\u52a9\u4e8e\u5404\u7ea7\u7a0e\u52a1\u673a\u5173\u548c\u5546\u754c\u4ece\u65b0\u6cd5\u4ee4\u9881\u5e03\u4e4b\u65e5\u8d77\u5c31\u7406\u89e3\u5e76\u6b63\u786e\u5e94\u7528\u5176\u7cbe\u795e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_ban_hanh_va_ngay_ban_hanh_Cong_van_4697CT-CS\"><\/span><b>\u7b2c4697\/CT-CS\u53f7\u516c\u51fd\u7684\u7b7e\u53d1\u673a\u6784\u548c\u7b7e\u53d1\u65e5\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u6587\u4ef6\u4e8e2026\u5e747\u67089\u65e5\u7531\u7a0e\u52a1\u90e8\u95e8\u7b7e\u7f72\u5e76\u53d1\u5e03\u3002\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u662f\u4e00\u4e2a\u91cd\u8981\u7684\u65e5\u671f\uff0c\u9700\u8981\u5c06\u5176\u4e0e\u81ea\u8eab\u7684\u7eb3\u7a0e\u671f\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ece\u800c\u786e\u5b9a\u65b0\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u7533\u62a5\u548c\u786e\u5b9a\u6cd5\u89c4\u4f55\u65f6\u9002\u7528\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_dich_ban_hanh_Cong_van\"><\/span><b>\u7b7e\u53d1\u6b63\u5f0f\u4fe1\u51fd\u7684\u76ee\u7684<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 4697\/CT-CS \u53f7\u5b98\u65b9\u51fd\u7684\u6838\u5fc3\u5185\u5bb9\u662f\u4ecb\u7ecd\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5173\u4e8e\u4e94\u5927\u7c7b\u95ee\u9898\u7684\u65b0\u8981\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u539f\u5219<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bcd\u8bed\u89e3\u91ca<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5c5e\u5173\u7cfb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u6790\u539f\u7406\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u4e0e\u72ec\u7acb\u4ea4\u6613\u7684\u6bd4\u8f83<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6269\u5927\u5206\u6790\u8303\u56f4\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c4697\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u4e2d\u63d0\u53ca\u7684\u5185\u5bb9\u76f4\u63a5\u5173\u7cfb\u5230\u7533\u62a5\u4e49\u52a1\u7684\u786e\u5b9a\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u6240\u9700\u6587\u4ef6\u7684\u51c6\u5907\uff08\u56fd\u5185\u6587\u4ef6\u3001\u5168\u7403\u6587\u4ef6\uff09\u4ee5\u53ca\u7eb3\u7a0e\u671f\u5185\u91c7\u7528\u7684\u5b9a\u4ef7\u65b9\u6cd5\u3002\u5c3d\u65e9\u66f4\u65b0\u8fd9\u4e9b\u4fe1\u606f\u7684\u4f01\u4e1a\u5c06\u6709\u65f6\u95f4\u5ba1\u67e5\u4e0e\u5173\u8054\u65b9\u7684\u4ea4\u6613\uff0c\u4ece\u800c\u907f\u514d\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u5ba1\u8ba1\u548c\u68c0\u67e5\u65f6\u51fa\u73b0\u7a0e\u52a1\u8c03\u6574\u6216\u8bc4\u4f30\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_4697CT-CS_huong_dan_diem_moi_ve_nguyen_tac_ap_dung\"><\/span><b>\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS \u5c31\u5e94\u7528\u539f\u5219\u7684\u65b0\u8981\u70b9\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4624\" aria-describedby=\"caption-attachment-4624\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4624\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-huong-dan-diem-moi-ve-nguyen-tac-ap-dung.jpg\" alt=\"C\u00f4ng v\u0103n 4697\/CT-CS h\u01b0\u1edbng d\u1eabn \u0111i\u1ec3m m\u1edbi v\u1ec1 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-huong-dan-diem-moi-ve-nguyen-tac-ap-dung.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-huong-dan-diem-moi-ve-nguyen-tac-ap-dung-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-huong-dan-diem-moi-ve-nguyen-tac-ap-dung-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-huong-dan-diem-moi-ve-nguyen-tac-ap-dung-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-huong-dan-diem-moi-ve-nguyen-tac-ap-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4624\" class=\"wp-caption-text\">\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS \u5c31\u5e94\u7528\u539f\u5219\u7684\u65b0\u8981\u70b9\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 4697\/CT-CS \u53f7\u516c\u51fd\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 3 \u6761\u4fee\u6b63\u5e76\u8865\u5145\u5982\u4e0b\uff1a\u7a0e\u52a1\u673a\u5173\u7ba1\u7406\u548c\u68c0\u67e5\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u539f\u5219\u5c06\u53c2\u7167\u7b2c 6 \u6761\u7b2c 4 \u6b3e\u89c4\u5b9a\u7684\u7a0e\u52a1\u7ba1\u7406\u539f\u5219\u4ee5\u53ca\u2026\u2026\u89c4\u5b9a\u7684\u7a0e\u52a1\u68c0\u67e5\u539f\u5219\u3002 <\/span><a 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\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">2025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c22\u6761\u7b2c1\u6b3e<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u6b21\u4fee\u8ba2\u5e76\u975e\u7b80\u5355\u7684\u63aa\u8f9e\u4fee\u6539\uff0c\u800c\u662f\u65e8\u5728\u786e\u4fdd\u5176\u4e0e2025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u73b0\u884c\u89c4\u5b9a\u7684\u4e00\u81f4\u6027\u3001\u5b8c\u6574\u6027\u548c\u5408\u89c4\u6027\u3002\u8fd9\u5c06\u4e3a\u7a0e\u52a1\u673a\u5173\u548c\u4f01\u4e1a\u672a\u6765\u5728\u7ba1\u7406\u548c\u5ba1\u8ba1\u5173\u8054\u65b9\u4ea4\u6613\u65f6\u63d0\u4f9b\u4e00\u5957\u5171\u540c\u7684\u539f\u5219\u6846\u67b6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_4697CT-CS_bo_sung_hoan_thien_giai_thich_tu_ngu_Dieu_4\"><\/span><b>\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS \u8865\u5145\u548c\u5b8c\u5584\u4e86\u672f\u8bed\u5b9a\u4e49\uff08\u7b2c 4 \u6761\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6\u4e2d\u63d0\u5230\u7684\u4e00\u4e2a\u503c\u5f97\u6ce8\u610f\u7684\u65b0\u70b9\u662f\uff0c\u5bf9\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u4e2d\u7684\u672f\u8bed\u5b9a\u4e49\u8fdb\u884c\u4e86\u8865\u5145\u548c\u5b8c\u5584\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_Cong_ty_me_toi_cao_va_Hiep_dinh_thue\"><\/span><b>\u6700\u7ec8\u6bcd\u516c\u53f8\u7684\u6982\u5ff5\u548c\u7a0e\u52a1\u534f\u8bae\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u4e2a\u6982\u5ff5\u662f\u6839\u636e\u7b2c107\/2023\/QH15\u53f7\u51b3\u8bae\u4e2d\u89c4\u5b9a\u7684\u6307\u5bfc\u65b9\u9488\u8fdb\u884c\u5b8c\u5584\u7684\uff0c\u8be5\u51b3\u8bae\u89c4\u8303\u4e86\u5bf9\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\u6cd5\u89c4\u4e0b\u7684\u7eb3\u7a0e\u4eba\u9002\u7528\u8865\u5145\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u60c5\u51b5\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-236-2025-ND-CP-huong-dan-Nghi-quyet-107-2023-QH15-thue-thu-nhap-doanh-nghiep-bo-sung-631519.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c236\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u672c\u6587\u4ef6\u65e8\u5728\u4e3a\u8be5\u51b3\u8bae\u7684\u5b9e\u65bd\u63d0\u4f9b\u6307\u5bfc\u3002\u672c\u6587\u4ef6\u6709\u52a9\u4e8e\u7edf\u4e00\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u548c\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u6cd5\u89c4\u4e2d\u5173\u4e8e\u6700\u7ec8\u6bcd\u516c\u53f8\u548c\u7a0e\u52a1\u534f\u8bae\u7684\u7406\u89e3\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoan_thien_cac_thuat_ngu_lien_quan_den_ho_so_va_trao_doi_thong_tin\"><\/span><b>\u5b8c\u5584\u4e0e\u8bb0\u5f55\u548c\u4fe1\u606f\u4ea4\u6362\u76f8\u5173\u7684\u672f\u8bed\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u7b2c 4697\/CT-CS \u53f7\u5b98\u65b9\u4fe1\u51fd\u8fd8\u660e\u786e\u6307\u51fa\u9700\u8981\u5b8c\u5584\u76f8\u5173\u672f\u8bed\u7684\u89e3\u91ca\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u6982\u51b5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u7403\u6982\u51b5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u60c5\u51b5\u662f\u7531\u4e8e\u7f3a\u4e4f\u7cfb\u7edf\u6027\u7684\u4fe1\u606f\u4ea4\u6d41\u9020\u6210\u7684\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u90fd\u662f\u76f4\u63a5\u5f71\u54cd\u7533\u62a5\u4ea4\u6613\u8303\u56f4\u548c\u9700\u8981\u51c6\u5907\u7684\u5546\u4e1a\u6587\u4ef6\u7c7b\u578b\u7684\u57fa\u672c\u6982\u5ff5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u8be5\u6587\u4ef6\uff0c\u8fd9\u4e9b\u6761\u6b3e\u7684\u589e\u52a0\u548c\u5b8c\u5584\u65e8\u5728\u786e\u4fdd\u4e0e\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u4e2d\u7684\u89c4\u5b9a\u4fdd\u6301\u4e00\u81f4\u548c\u7edf\u4e00\uff0c\u540c\u65f6\u4e3a\u5e94\u7528\u548c\u5b9e\u65bd\u521b\u9020\u6e05\u6670\u4e00\u81f4\u7684\u6cd5\u5f8b\u57fa\u7840\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_lam_ro_diem_moi_ve_moi_quan_he_lien_ket_Dieu_5\"><\/span><b>\u5b98\u65b9\u6587\u4ef6\u9610\u660e\u4e86\u6709\u5173\u8054\u7cfb\u5173\u7cfb\u7684\u65b0\u8981\u70b9\uff08\u7b2c 5 \u6761\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4625\" aria-describedby=\"caption-attachment-4625\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4625\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-lam-ro-diem-moi-ve-moi-quan-he-lien-ket.jpg\" alt=\"C\u00f4ng v\u0103n 4697\/CT-CS l\u00e0m r\u00f5 \u0111i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-lam-ro-diem-moi-ve-moi-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-lam-ro-diem-moi-ve-moi-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-lam-ro-diem-moi-ve-moi-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-lam-ro-diem-moi-ve-moi-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-lam-ro-diem-moi-ve-moi-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4625\" class=\"wp-caption-text\">\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS \u9610\u660e\u4e86\u6709\u5173\u8054\u7cfb\u5173\u7cfb\u7684\u65b0\u8981\u70b9\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u7b2c 4697\/CT-CS \u53f7\u901a\u77e5\u4e2d\u6700\u5177\u5b9e\u9645\u5f71\u54cd\u7684\u65b9\u9762\uff0c\u56e0\u4e3a\u5b83\u76f4\u63a5\u5173\u7cfb\u5230\u4f01\u4e1a\u662f\u5426\u9700\u8981\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_moi_quan_he_lien_ket_qua_hinh_thuc_muon_cho_muon\"><\/span><b>\u901a\u8fc7\u501f\u8d37\u52a0\u5f3a\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u7b2c 1 \u70b9\u7684\u89c4\u5b9a\uff0c\u65b0\u89c4\u589e\u52a0\u4e86\u4ee5\u4e0b\u5173\u8054\u5173\u7cfb\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5728\u7eb3\u7a0e\u671f\u95f4\uff0c\u6709\u6d89\u53ca\u8f6c\u8ba9\u6216\u53d6\u5f97\u81f3\u5c11 25% \u6240\u6709\u8005\u8d44\u672c\u6295\u5165\u7684\u4ea4\u6613\uff1b\u6216\u5728\u7eb3\u7a0e\u671f\u95f4\uff0c\u4e0e\u7ecf\u8425\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u7b2c 5 \u6761\u7b2c 2 \u6b3e g \u9879\u6240\u5217\u5173\u7cfb\u7684\u4e2a\u4eba\u8fdb\u884c\u501f\u8d37\u6216\u51fa\u501f\uff0c\u501f\u8d37\u91d1\u989d\u81f3\u5c11\u4e3a 10% \u6240\u6709\u8005\u8d44\u672c\u6295\u5165\u7684\u4f01\u4e1a\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u524d\uff0c\u76f8\u5173\u6cd5\u89c4\u6ca1\u6709\u6d89\u53ca\u4f01\u4e1a\u4e0e\u901a\u8fc7\u501f\u8d37\u5efa\u7acb\u7684\u7ba1\u7406\u6216\u63a7\u5236\uff08\u6216\u76f8\u5173\u4e2a\u4eba\uff09\u4e4b\u95f4\u7684\u5173\u7cfb\uff0c\u800c\u53ea\u5173\u6ce8\u501f\u8d37\u5173\u7cfb\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS \u660e\u786e\u6307\u51fa\uff0c\u589e\u52a0\u6b64\u9879\u89c4\u5b9a\u65e8\u5728\u514b\u670d\u5b9e\u9645\u56f0\u96be\uff0c\u786e\u4fdd\u5145\u5206\u786e\u5b9a\u5173\u8054\u65b9\u5173\u7cfb\uff0c\u51c6\u786e\u53cd\u6620\u4ea4\u6613\u6027\u8d28\uff0c\u63d0\u9ad8\u7a0e\u52a1\u7ba1\u7406\u6548\u7387\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_ap_dung_moi_quan_he_lien_ket\"><\/span><b>\u5173\u7cfb\u4e0d\u9002\u7528\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6269\u5927\u5173\u8054\u65b9\u5173\u7cfb\u5b9a\u4e49\u8303\u56f4\u7684\u540c\u65f6\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u8fd8\u5728\u7b2c 5 \u6761\u7b2c 2 \u6b3e d.3 \u70b9\u589e\u52a0\u4e86\u4e00\u4e2a\u6392\u9664\u60c5\u5f62\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5982\u679c\u503a\u6743\u4eba\u6216\u62c5\u4fdd\u4eba\u662f\u56fd\u6709\u4f01\u4e1a\uff0c\u62e5\u6709\u6ce8\u518c\u8d44\u672c\uff0c\u4ece\u4e8b\u503a\u52a1\u4e70\u5356\u548c\u5904\u7406\u4e1a\u52a1\uff0c\u4f46\u8be5\u4f01\u4e1a\u6ca1\u6709\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\u8be5\u503a\u6743\u4eba\u6216\u62c5\u4fdd\u4eba\u4e0d\u5e94\u88ab\u89c6\u4e3a\u4e0e\u503a\u52a1\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff0c\u5982\u7b2c\u4e94\u6761\u7b2c\u4e8c\u6b3e\u7b2c(a)\u9879\u548c\u7b2c(c)\u9879\u6240\u89c4\u5b9a\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c4697\/CT-CS\u53f7\u516c\u51fd\uff0c\u4e4b\u524d\u7684\u89c4\u5b9a\u5e76\u672a\u6d89\u53ca\u6b64\u95ee\u9898\u3002\u6b64\u6b21\u8865\u5145\u65e8\u5728\u786e\u4fdd\u7b26\u5408\u5b9e\u9645\u60c5\u51b5\u4ee5\u53ca\u5173\u8054\u65b9\u7684\u6b63\u786e\u539f\u5219\u548c\u6027\u8d28\uff0c\u9632\u6b62\u5904\u7406\u56fd\u5bb6\u503a\u52a1\u7684\u673a\u6784\u4ec5\u4ec5\u56e0\u4e3a\u5176\u503a\u6743\u4eba\u6216\u62c5\u4fdd\u4eba\u7684\u8eab\u4efd\u800c\u88ab\u9519\u8bef\u5730\u8ba4\u5b9a\u4e3a\u5173\u8054\u65b9\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_nguyen_tac_phan_tich_so_sanh_giao_dich_lien_ket_voi_giao_dich_doc_lap_Dieu_6\"><\/span><b>\u5173\u4e8e\u5206\u6790\u548c\u6bd4\u8f83\u5173\u8054\u65b9\u4ea4\u6613\u4e0e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u6307\u5bfc\u539f\u5219\uff08\u7b2c6\u6761\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u5b9a\u4e49\u5173\u8054\u65b9\u4ea4\u6613\u5916\uff0c\u7b2c 4697\/CT-CS \u53f7\u5b98\u65b9\u51fd\u8fd8\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 6 \u6761\u7b2c 2 \u6b3e\uff0c\u63d0\u51fa\u4e86\u5206\u6790\u548c\u6bd4\u8f83\u5173\u8054\u65b9\u4ea4\u6613\u4e0e\u72ec\u7acb\u4ea4\u6613\u7684\u539f\u5219\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_doi_chieu_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6838\u5bf9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5206\u6790\u548c\u6bd4\u8f83\u5fc5\u987b\u57fa\u4e8e\u5bf9\u7eb3\u7a0e\u4eba\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u5408\u540c\u3001\u6587\u4ef6\u3001\u534f\u8bae\u4ee5\u53ca\u7ecf\u6d4e\u3001\u5546\u4e1a\u548c\u8d22\u52a1\u5173\u7cfb\u7684\u6bd4\u8f83\u3002\u8fd9\u4e9b\u6570\u636e\u4ee5\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u4ea4\u6613\u7684\u5b9e\u9645\u6267\u884c\u60c5\u51b5\u5e94\u4e0e\u5728\u7c7b\u4f3c\u6761\u4ef6\u4e0b\u53ef\u7531\u72ec\u7acb\u65b9\u8ba4\u53ef\u7684\u5546\u4e1a\u51b3\u7b56\u8fdb\u884c\u6bd4\u8f83\u3002\u5206\u6790\u548c\u6bd4\u8f83\u4e2d\u5e94\u7528\u7684\u6bd4\u8f83\u539f\u5219\u4f18\u5148\u8003\u8651\u4e1a\u52a1\u7684\u6027\u8d28\u548c\u60ef\u4f8b\u4ee5\u53ca\u5173\u8054\u65b9\u627f\u62c5\u7684\u98ce\u9669\uff0c\u800c\u975e\u4e66\u9762\u534f\u8bae\u3002.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_tinh_tuong_dong_khi_phan_tich_va_so_sanh\"><\/span><b>\u5206\u6790\u548c\u6bd4\u8f83\u65f6\u5bf9\u76f8\u4f3c\u6027\u7684\u8981\u6c42\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5206\u6790\u548c\u6bd4\u8f83\u5fc5\u987b\u786e\u4fdd\u72ec\u7acb\u4ea4\u6613\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u4e4b\u95f4\uff0c\u6216\u72ec\u7acb\u4ea4\u6613\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u4e4b\u95f4\u5177\u6709\u76f8\u4f3c\u6027\uff0c\u4e14\u4e0d\u5b58\u5728\u5f71\u54cd\u53cc\u65b9\u4ef7\u683c\u3001\u5229\u6da6\u7387\u6216\u5229\u6da6\u5206\u914d\u6bd4\u4f8b\u7684\u91cd\u5927\u5dee\u5f02\u3002\u5982\u679c\u5b58\u5728\u91cd\u5927\u5dee\u5f02\uff0c\u4f01\u4e1a\u5fc5\u987b\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c7\u6761\u548c\u7b2c10\u6761\u89c4\u5b9a\u7684\u56e0\u7d20\uff0c\u5e76\u6309\u7167\u7b2c13\u6761\u3001\u7b2c14\u6761\u548c\u7b2c15\u6761\u89c4\u5b9a\u7684\u5404\u79cd\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u5206\u6790\u3001\u8bc6\u522b\u5e76\u8c03\u6574\u4ee5\u6d88\u9664\u8fd9\u4e9b\u91cd\u5927\u5dee\u5f02\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_mo_rong_pham_vi_phan_tich_so_sanh_giao_dich_lien_ket_Dieu_9\"><\/span><b>\u5173\u4e8e\u6269\u5927\u5173\u8054\u65b9\u4ea4\u6613\u5206\u6790\u6bd4\u8f83\u8303\u56f4\u7684\u89c4\u5b9a\uff08\u7b2c9\u6761\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4626\" aria-describedby=\"caption-attachment-4626\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4626\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-quy-dinh-ve-mo-rong-pham-vi-phan-tich-so-sanh-giao-dich-lien-ket.jpg\" alt=\"C\u00f4ng v\u0103n 4697\/CT-CS quy \u0111\u1ecbnh v\u1ec1 m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-quy-dinh-ve-mo-rong-pham-vi-phan-tich-so-sanh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-quy-dinh-ve-mo-rong-pham-vi-phan-tich-so-sanh-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-quy-dinh-ve-mo-rong-pham-vi-phan-tich-so-sanh-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-quy-dinh-ve-mo-rong-pham-vi-phan-tich-so-sanh-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4697_CT-CS-quy-dinh-ve-mo-rong-pham-vi-phan-tich-so-sanh-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4626\" class=\"wp-caption-text\">\u5b98\u65b9\u6587\u4ef6 4697\/CT-CS \u89c4\u5b9a\u6269\u5927\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5206\u6790\u548c\u6bd4\u8f83\u8303\u56f4\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 4697\/CT-CS \u53f7\u5b98\u65b9\u51fd\u5f15\u5165\u7684\u53e6\u4e00\u4e2a\u91cd\u8981\u70b9\u662f\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 9 \u6761\u4e2d\u5173\u4e8e\u6269\u5927\u5173\u8054\u65b9\u4ea4\u6613\u5206\u6790\u548c\u6bd4\u8f83\u8303\u56f4\u7684\u89c4\u5b9a\uff0c\u9002\u7528\u4e8e\u5177\u6709\u7279\u5b9a\u7279\u5f81\u7684\u4ea4\u6613\uff0c\u5728\u8fd9\u4e9b\u4ea4\u6613\u4e2d\u5f88\u96be\u627e\u5230\u72ec\u7acb\u7684\u53ef\u6bd4\u5b9e\u4f53\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ap_dung_mo_rong_pham_vi_so_sanh\"><\/span><b>\u6bd4\u8f83\u8303\u56f4\u6269\u5927\u7684\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u627e\u4e0d\u5230\u72ec\u7acb\u53ef\u6bd4\u5b9e\u4f53\u7684\u7279\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4f01\u4e1a\u5c06\u6269\u5927\u8de8\u884c\u4e1a\u3001\u8de8\u5730\u57df\u5e02\u573a\u548c\u8de8\u65f6\u95f4\u6bb5\u7684\u5206\u6790\u548c\u6bd4\u8f83\u8303\u56f4\uff0c\u4ee5\u627e\u5230\u5408\u9002\u7684\u72ec\u7acb\u53ef\u6bd4\u5b9e\u4f53\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_thuc_mo_rong_pham_vi\"><\/span><b>\u6269\u5927\u8303\u56f4\u7684\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6269\u5927\u5206\u6790\u548c\u6bd4\u8f83\u8303\u56f4\u5206\u4e24\u6b65\u8fdb\u884c\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 1\uff1a\u5728\u7edf\u8ba1\u7ecf\u6d4e\u90e8\u95e8\u5185\u9009\u62e9\u4e0e\u7eb3\u7a0e\u4eba\u4e1a\u52a1\u90e8\u95e8\u5728\u540c\u4e00\u5e02\u573a\u3001\u5730\u7406\u533a\u57df\u548c\u56fd\u5bb6\u4e2d\u5177\u6709\u6700\u9ad8\u76f8\u4f3c\u5ea6\u7684\u72ec\u7acb\u53ef\u6bd4\u5b9e\u4f53\uff1b;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 2\uff1a\u5982\u6709\u5fc5\u8981\uff0c\u5c06\u6bd4\u8f83\u8303\u56f4\u6269\u5927\u5230\u8be5\u5730\u533a\u5177\u6709\u7c7b\u4f3c\u4ea7\u4e1a\u6761\u4ef6\u548c\u7ecf\u6d4e\u53d1\u5c55\u6c34\u5e73\u7684\u56fd\u5bb6\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_khi_mo_rong_pham_vi_so_sanh\"><\/span><b>\u6269\u5927\u6bd4\u8f83\u8303\u56f4\u65f6\u7684\u8981\u6c42<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u5206\u6790\u8303\u56f4\u6269\u5927\uff0c\u5e76\u4e14\u5728\u4e0a\u8ff0\u5730\u70b9\u9009\u62e9\u4e86\u72ec\u7acb\u7684\u53ef\u6bd4\u5b9e\u4f53\uff0c\u5219\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 6 \u6761\u3001\u7b2c 10 \u6761\u548c\u7b2c 14 \u6761\u7684\u89c4\u5b9a\uff0c\u5206\u6790\u5b9a\u6027\u548c\u5b9a\u91cf\u76f8\u4f3c\u6027\u4ee5\u53ca\u5b9e\u8d28\u6027\u5dee\u5f02\uff0c\u6216\u8005\u4f7f\u7528\u4e0a\u4e00\u8d22\u653f\u5e74\u5ea6\u72ec\u7acb\u53ef\u6bd4\u5b9e\u4f53\u7684\u6570\u636e\uff0c\u5e76\u6839\u636e\u65f6\u95f4\u56e0\u7d20\u8c03\u6574\u5b9e\u8d28\u6027\u5dee\u5f02\uff08\u5982\u6709\uff09\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff1a <\/b><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u91c7\u7528\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c14\u6761\u89c4\u5b9a\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u5219\u72ec\u7acb\u53ef\u6bd4\u5b9e\u4f53\u7684\u6570\u636e\u6536\u96c6\u671f\u4e0d\u5f97\u8d85\u8fc7\u7eb3\u7a0e\u4eba\u8d22\u653f\u5e74\u5ea6\u4e4b\u540e\u7684\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u3002\u8fd9\u662f\u4f01\u4e1a\u5728\u6784\u5efa\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6bd4\u8f83\u6570\u636e\u96c6\u65f6\u9700\u8981\u6ce8\u610f\u7684\u4e00\u9879\u91cd\u8981\u9650\u5236\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_sau_khi_Cong_van_4697CT-CS_duoc_ban_hanh\"><\/span><b>\u5728\u7b2c 4697\/CT-CS \u53f7\u901a\u544a\u53d1\u5e03\u540e\uff0c\u4f01\u4e1a\u5e94\u8be5\u600e\u4e48\u505a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 4697\/CT-CS 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400;\">\u66f4\u65b0\u60a8\u5bf9\u65b0\u672f\u8bed\u7684\u7406\u89e3\uff0c\u7279\u522b\u662f\u56fd\u5bb6\u6982\u51b5\u3001\u5168\u7403\u6982\u51b5\u548c\u6700\u7ec8\u6bcd\u516c\u53f8\uff0c\u4ee5\u4fbf\u6b63\u786e\u51c6\u5907\u6240\u9700\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8fdb\u5165\u7a0e\u52a1\u7ed3\u7b97\u671f\u4e4b\u524d\uff0c\u6309\u7167\u7b2c 6 \u6761\u548c\u7b2c 9 \u6761\u7684\u539f\u5219\uff0c\u7279\u522b\u662f\u5bf9\u4e8e\u9700\u8981\u66f4\u5e7f\u6cdb\u6bd4\u8f83\u8303\u56f4\u7684\u7279\u5b9a\u4ea4\u6613\uff0c\u51c6\u5907\u5206\u6790\u548c\u6bd4\u8f83\u6570\u636e\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c4697\/CT-CS\u53f7\u5b98\u65b9\u51fd\u662f\u4e00\u4efd\u91cd\u8981\u6587\u4ef6\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u7406\u89e3\u5e76\u7edf\u4e00\u5e94\u7528\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u65b0\u89c4\u5b9a\u3002\u4e0e\u5173\u8054\u65b9\u5173\u7cfb\u8ba4\u5b9a\u3001\u6bd4\u8f83\u5206\u6790\u539f\u5219\u4ee5\u53ca\u6269\u5927\u53ef\u6bd4\u5b9e\u4f53\u9009\u62e9\u8303\u56f4\u76f8\u5173\u7684\u53d8\u66f4\uff0c\u5c06\u76f4\u63a5\u5f71\u54cd2026\u7eb3\u7a0e\u5e74\u5ea6\u8d77\u7684\u7533\u62a5\u3001\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u786e\u5b9a\u6240\u9700\u7684\u6587\u4ef6\u7f16\u5236\u4ee5\u53ca\u7a0e\u6b3e\u7ed3\u7b97\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u4e3b\u52a8\u5ba1\u67e5\u73b0\u6709\u4ea4\u6613\uff0c\u53ca\u65f6\u4e86\u89e3\u65b0\u89c4\u5b9a\uff0c\u5e76\u6309\u8981\u6c42\u51c6\u5907\u5b8c\u6574\u7684\u6587\u4ef6\uff0c\u4ee5\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u51fa\u73b0\u7a0e\u52a1\u8c03\u6574\u6216\u5904\u7f5a\u7684\u98ce\u9669\u3002\u5982\u679c\u5bf9\u76f8\u5173\u89c4\u5b9a\u4ecd\u6709\u7591\u95ee\uff0c\u6216\u4f01\u4e1a\u6d89\u53ca\u590d\u6742\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5efa\u8bae\u54a8\u8be2\u7a0e\u52a1\u673a\u5173\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;\"> \u51ed\u501f MAN \u2013 Master Accountant Network \u7b49\u673a\u6784\u7684\u4e13\u4e1a\u77e5\u8bc6\u548c\u7ecf\u9a8c\uff0c\u6211\u4eec\u5e2e\u52a9\u786e\u4fdd\u6cd5\u5f8b\u5408\u89c4\u6027\u5e76\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\u6548\u7387\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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>C\u00f4ng v\u0103n 4697\/CT-CS ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh v\u00e0o ng\u00e0y 09\/7\/2026 nh\u1eb1m gi\u1edbi thi\u1ec7u nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, v\u0103n b\u1ea3n 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. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o \u0111ang ph\u00e1t sinh giao d\u1ecbch [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4622","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=4622"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4622\/revisions"}],"predecessor-version":[{"id":4627,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4622\/revisions\/4627"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4623"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}