{"id":4677,"date":"2026-07-17T14:56:14","date_gmt":"2026-07-17T07:56:14","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4677"},"modified":"2026-07-29T17:15:06","modified_gmt":"2026-07-29T10:15:06","slug":"so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/","title":{"rendered":"\u6bd4\u8f83\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u6cd5\u4ee4"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Bang_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020_theo_tung_noi_dung\" >\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u5185\u5bb9\u5bf9\u6bd4\u8868<\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Nguyen_tac_doi_voi_nguoi_nop_thue_va_nguyen_tac_quan_ly_kiem_tra_cua_co_quan_thue\" >\u7eb3\u7a0e\u4eba\u539f\u5219\u548c\u7a0e\u52a1\u673a\u5173\u7ba1\u7406\u548c\u68c0\u67e5\u539f\u5219\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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Khai_niem_giao_dich_lien_ket_Hiep_dinh_thue_va_cong_ty_me_toi_cao\" 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class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Khai_niem_cac_ben_co_quan_he_lien_ket_Diem_thay_doi_dang_chu_y_nhat\" >\u5173\u8054\u65b9\u6982\u5ff5\uff1a\u6700\u663e\u8457\u7684\u53d8\u5316\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Truong_hop_cho_vay_bao_lanh_khong_xac_dinh_quan_he_lien_ket\" >\u5728\u672a\u5efa\u7acb\u5173\u8054\u5173\u7cfb\u7684\u8d37\u6b3e\u6216\u62c5\u4fdd\u60c5\u51b5\u4e0b\u2026\u2026<\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Quan_he_lien_ket_thong_qua_giao_dich_muon_cho_muon\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Doanh_nghiep_can_chuan_bi_gi_sau_khi_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020\" >\u5728\u6bd4\u8f83\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u540e\uff0c\u4f01\u4e1a\u9700\u8981\u505a\u54ea\u4e9b\u51c6\u5907\uff1f<\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#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=\"Vi_sao_can_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020_ngay_luc_nay\"><\/span><b>\u4e3a\u4ec0\u4e48\u73b0\u5728\u6709\u5fc5\u8981\u5c06\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u8fdb\u884c\u6bd4\u8f83\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4679\" aria-describedby=\"caption-attachment-4679\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4679\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-so-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020.jpg\" alt=\"V\u00ec sao c\u1ea7n so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-so-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-so-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-so-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-so-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-so-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4679\" class=\"wp-caption-text\">\u4e3a\u4ec0\u4e48\u8981\u5c06\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u8fdb\u884c\u6bd4\u8f83\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7a0e\u52a1\u7ba1\u7406\u662f\u4e00\u4e2a\u9ad8\u5ea6\u6280\u672f\u6027\u7684\u9886\u57df\uff0c\u76f4\u63a5\u6d89\u53ca\u7533\u62a5\u4e49\u52a1\u3001\u53ef\u6263\u9664\u8d39\u7528\u7684\u786e\u5b9a\uff0c\u4ee5\u53ca\u4f01\u4e1a\u82e5\u9519\u8bef\u8fd0\u7528\u76f8\u5173\u6cd5\u89c4\u800c\u9762\u4e34\u7684\u6b20\u7a0e\u548c\u7f5a\u6b3e\u98ce\u9669\u3002\u968f\u7740\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u6b63\u5f0f\u53d6\u4ee3\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4e00\u7cfb\u5217\u6982\u5ff5\u3001\u6807\u51c6\u548c\u7ba1\u7406\u539f\u5219\u4e5f\u8fdb\u884c\u4e86\u8c03\u6574\uff0c\u4ee5\u7b26\u5408\u7b2c108\/2025\/QH15\u53f7\u7a0e\u52a1\u7ba1\u7406\u6cd5\u53ca\u5176\u4ed6\u8fd1\u671f\u9881\u5e03\u7684\u7a0e\u6cd5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5c06\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u8fdb\u884c\u6bd4\u8f83\uff0c\u6210\u4e3a\u4ee5\u4e0b\u4e8b\u9879\u7684\u5fc5\u8981\u6b65\u9aa4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ece\u4e8b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u7279\u522b\u662f\u5916\u56fd\u6295\u8d44\u4f01\u4e1a\uff08FDI\uff09\u548c\u5728\u8d8a\u5357\u7ecf\u8425\u7684\u8de8\u56fd\u516c\u53f8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u4f1a\u8ba1\u3001\u7a0e\u52a1\u548c\u6cd5\u52a1\u90e8\u95e8\u9700\u8981\u66f4\u65b0\u5185\u90e8\u6d41\u7a0b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u516c\u53f8\u3001\u5ba1\u8ba1\u5e08\u548c\u5f8b\u5e08\u7ecf\u5e38\u5c31\u8f6c\u8ba9\u5b9a\u4ef7\u95ee\u9898\u5411\u5ba2\u6237\u63d0\u4f9b\u5efa\u8bae\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u548c\u8d1f\u8d23\u66f4\u65b0\u7a0e\u6cd5\u548c\u653f\u7b56\u7684\u7814\u7a76\u4eba\u5458\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u63a5\u4e0b\u6765\u7684\u7ae0\u8282\u5c06\u6df1\u5165\u63a2\u8ba8\u5177\u4f53\u7ec6\u8282\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u6bd4\u8f83\u8fd9\u4e24\u4efd\u6587\u4ef6\u65f6\u83b7\u5f97\u5168\u9762\u7684\u4e86\u89e3\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_hai_van_ban_truoc_khi_so_sanh_chi_tiet\"><\/span><b>\u5728\u8fdb\u884c\u8be6\u7ec6\u6bd4\u8f83\u4e4b\u524d\uff0c\u5148\u5bf9\u4e24\u7bc7\u6587\u7ae0\u8fdb\u884c\u6982\u8ff0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6df1\u5165\u63a2\u8ba8\u8be6\u7ec6\u7684\u5bf9\u6bd4\u8868\u683c\u4e4b\u524d\uff0c\u8ba9\u6211\u4eec\u5148\u7b80\u8981\u56de\u987e\u4e00\u4e0b\u6bcf\u4efd\u6587\u4ef6\u7684\u80cc\u666f\u548c\u65b9\u5411\u3002\u8fd9\u5c06\u4e3a\u7406\u89e3\u540e\u7eed\u63d0\u51fa\u7684\u53d8\u66f4\u80cc\u540e\u7684\u539f\u56e0\u5960\u5b9a\u57fa\u7840\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_Nen_tang_quan_ly_thue_giao_dich_lien_ket\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u5e73\u53f0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5386\u6765\u662f\u89c4\u8303\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u6784\u6210\u8981\u7d20\u7684\u786e\u5b9a\u539f\u5219\u3001\u65b9\u6cd5\u548c\u7a0b\u5e8f\uff0c\u4ee5\u53ca\u7eb3\u7a0e\u4eba\u5728\u786e\u5b9a\u548c\u7533\u62a5\u4ef7\u683c\u65b9\u9762\u7684\u6743\u5229\u548c\u4e49\u52a1\u7684\u6587\u4ef6\u3002\u8be5\u6587\u4ef6\u660e\u786e\u5217\u51fa\u4e86\u5177\u6709\u7ba1\u7406\u6743\u9650\u7684\u7a0e\u52a1\u673a\u5173\u5c42\u7ea7\uff0c\u5305\u62ec\u7a0e\u52a1\u603b\u5c40\u3001\u7a0e\u52a1\u5c40\u548c\u7a0e\u52a1\u5206\u5c40\uff0c\u5e76\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u3001\u7a0e\u52a1\u534f\u8bae\u3001\u6700\u7ec8\u6bcd\u516c\u53f8\u548c\u5173\u8054\u65b9\u7b49\u8bf8\u591a\u57fa\u672c\u6982\u5ff5\u4f5c\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_Khung_phap_ly_moi_cap_nhat_theo_Luat_Quan_ly_thue_1082025QH15\"><\/span><b>\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff1a\u6839\u636e\u7b2c108\/2025\/QH15\u53f7\u7a0e\u52a1\u7ba1\u7406\u6cd5\u66f4\u65b0\u7684\u65b0\u6cd5\u5f8b\u6846\u67b6\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8be5\u6cd5\u4ee4\u5bf9\u7a0e\u52a1\u7ba1\u7406\u539f\u5219\u3001\u5173\u8054\u65b9\u4ea4\u6613\u3001\u6bd4\u8f83\u5206\u6790\u3001\u5b9a\u4ef7\u65b9\u6cd5\u3001\u53ef\u6263\u9664\u8d39\u7528\u7684\u786e\u5b9a\u3001\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7533\u62a5\u548c\u6587\u4ef6\u7f16\u5236\u4ee5\u53ca\u56fd\u522b\u5229\u6da6\u62a5\u544a\u7b49\u95ee\u9898\u4f5c\u51fa\u4e86\u66f4\u4e3a\u5177\u4f53\u548c\u7cfb\u7edf\u7684\u89c4\u5b9a\u3002\u6700\u5927\u7684\u533a\u522b\u5728\u4e8e\uff0c\u8bb8\u591a\u6982\u5ff5\u4e0d\u518d\u76f4\u63a5\u5728\u8be5\u6cd5\u4ee4\u4e2d\u89e3\u91ca\uff0c\u800c\u662f\u901a\u8fc7\u5176\u4ed6\u73b0\u884c\u6709\u6548\u7684\u6cd5\u5f8b\u6587\u4ef6\u52a0\u4ee5\u8bf4\u660e\uff0c\u4ece\u800c\u786e\u4fdd\u4e86\u6574\u4e2a\u7a0e\u6536\u6cd5\u5f8b\u4f53\u7cfb\u7684\u4e00\u81f4\u6027\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4efb\u4f55\u5c06\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u8fdb\u884c\u6bd4\u8f83\u7684\u4eba\u90fd\u9700\u8981\u6ce8\u610f\u7684\u5173\u952e\u70b9\uff1a\u65b0\u6587\u4ef6\u7684\u65b9\u6cd5\u503e\u5411\u4e8e\u5f15\u7528\u548c\u7cfb\u7edf\u5316\uff0c\u800c\u4e0d\u662f\u50cf\u4ee5\u524d\u90a3\u6837\u72ec\u7acb\u5236\u5b9a\u6cd5\u89c4\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020_theo_tung_noi_dung\"><\/span><b>\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u5185\u5bb9\u5bf9\u6bd4\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4780\" aria-describedby=\"caption-attachment-4780\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4780\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255-va-Nghi-dinh-132.jpg\" alt=\"So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255-va-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255-va-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255-va-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255-va-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255-va-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4780\" class=\"wp-caption-text\">\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u7684\u6bd4\u8f83<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0b\u9762\u662f\u4e00\u4e2a\u8be6\u7ec6\u7684\u5bf9\u6bd4\u8868\uff0c\u6309\u7167\u7279\u5b9a\u6807\u51c6\u6784\u5efa\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u5728\u9700\u8981\u65f6\u8f7b\u677e\u67e5\u627e\u9002\u7528\u7684\u6cd5\u89c4\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u5173\u4e8e\u9002\u7528\u8303\u56f4\u7684\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u7684\u6bd4\u8f83\u8868\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u89c4\u5b9a<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u663e\u8457\u7684\u65b0\u529f\u80fd\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8c03\u6574\u8303\u56f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u89c4\u89c4\u5b9a\u4e86\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u6784\u6210\u56e0\u7d20\u7684\u539f\u5219\u3001\u65b9\u6cd5\u548c\u7a0b\u5e8f\uff1b\u4ee5\u53ca\u7eb3\u7a0e\u4eba\u5728\u4ef7\u683c\u786e\u5b9a\u548c\u7533\u62a5\u65b9\u9762\u7684\u6743\u5229\u548c\u4e49\u52a1\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u66f4\u5177\u4f53\u7684\u89c4\u5b9a\u6d89\u53ca\u7a0e\u52a1\u7ba1\u7406\u539f\u5219\u3001\u5173\u8054\u65b9\u3001\u6bd4\u8f83\u5206\u6790\u3001\u5b9a\u4ef7\u65b9\u6cd5\u3001\u53ef\u6263\u9664\u8d39\u7528\u7684\u786e\u5b9a\u3001\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7533\u62a5\u548c\u6587\u4ef6\u7f16\u5236\u4ee5\u53ca\u56fd\u522b\u5229\u6da6\u62a5\u544a\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u660e\u786e\u5e76\u5168\u9762\u7cfb\u7edf\u5316\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7a0e\u52a1\u7ba1\u7406\u5185\u5bb9\uff1b\u5f3a\u8c03\u7533\u62a5\u548c\u8bb0\u5f55\u8f6c\u8ba9\u5b9a\u4ef7\u786e\u5b9a\u8fc7\u7a0b\u7684\u4e49\u52a1\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u5bf9\u8c61<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5217\u51fa\u7a0e\u52a1\u673a\u5173\uff0c\u5305\u62ec\u7a0e\u52a1\u603b\u5c40\u3001\u7701\u7a0e\u52a1\u5c40\u548c\u5730\u533a\u7a0e\u52a1\u5c40\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u552f\u4e00\u7edf\u4e00\u7684\u76d1\u7ba1\u673a\u6784\u662f\u7a0e\u52a1\u673a\u5173\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u7684\u7ec4\u7ec7\u7ed3\u6784\u548c\u6cd5\u89c4\uff0c\u4e0d\u518d\u5217\u51fa\u5177\u4f53\u7684\u7a0e\u52a1\u673a\u5173\u5c42\u7ea7\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u6bd4\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u53ef\u4ee5\u770b\u51fa\uff0c\u65b0\u6cd5\u4ee4\u7684\u8d8b\u52bf\u662f\u7b80\u5316\u548c\u6982\u62ec\u9002\u7528\u8303\u56f4\u7684\u89c4\u5b9a\uff0c\u800c\u4e0d\u662f\u50cf\u4ee5\u524d\u90a3\u6837\u5217\u51fa\u7ec6\u8282\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_doi_voi_nguoi_nop_thue_va_nguyen_tac_quan_ly_kiem_tra_cua_co_quan_thue\"><\/span><b>\u7eb3\u7a0e\u4eba\u539f\u5219\u548c\u7a0e\u52a1\u673a\u5173\u7ba1\u7406\u548c\u68c0\u67e5\u539f\u5219\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e86\u89e3\u4e86\u6cd5\u89c4\u7684\u8303\u56f4\u548c\u9002\u7528\u5bf9\u8c61\u4e4b\u540e\uff0c\u6bd4\u8f83\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u7684\u4e0b\u4e00\u6b65\u662f\u8003\u8651\u4e24\u7ec4\u6838\u5fc3\u539f\u5219\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5fc5\u987b\u9075\u5b88\u7684\u539f\u5219\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u662f\u7a0e\u52a1\u673a\u5173\u5728\u7ba1\u7406\u548c\u68c0\u67e5\u65f6\u6240\u9075\u5faa\u7684\u539f\u5219\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u5185\u5bb9\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u5982\u4f55\u786e\u5b9a\u5176\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u5982\u4f55\u8fdb\u884c\u540e\u7eed\u5ba1\u67e5\u548c\u6838\u5b9e\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8868\u683c\uff1a\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u4e2d\u7eb3\u7a0e\u4eba\u539f\u5219\u4e0e\u7a0e\u52a1\u673a\u5173\u7ba1\u7406\u548c\u68c0\u67e5\u539f\u5219\u7684\u6bd4\u8f83\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c132\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c255\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9700\u8981\u6ce8\u610f\u7684\u65b0\u8981\u70b9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u539f\u5219<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5fc5\u987b\u6392\u9664\u56e0\u5173\u8054\u65b9\u5173\u7cfb\u800c\u51cf\u5c11\u5176\u7eb3\u7a0e\u4e49\u52a1\u7684\u56e0\u7d20\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ee7\u7eed\u575a\u6301\u8fd9\u4e00\u539f\u5219\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5728\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u9762\u7684\u57fa\u672c\u4e49\u52a1\u4fdd\u6301\u4e0d\u53d8\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u7ba1\u7406\u548c\u68c0\u67e5\u539f\u5219\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76f8\u5173\u89c4\u5b9a\u660e\u786e\u6307\u51fa\uff0c\u7a0e\u52a1\u673a\u5173\u5e94\u6839\u636e\u72ec\u7acb\u4f1a\u8ba1\u539f\u5219\u548c\u4ea4\u6613\u6027\u8d28\uff0c\u5bf9\u4ea4\u6613\u8fdb\u884c\u7ba1\u7406\u3001\u68c0\u67e5\u548c\u5ba1\u8ba1\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6839\u636e\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7b2c 108\/2025\/QH15 \u53f7\u89c4\u5b9a\u7684\u7a0e\u52a1\u7ba1\u7406\u548c\u7a0e\u52a1\u68c0\u67e5\u539f\u5219\u5236\u5b9a\u7684\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5220\u9664\u201c\u68c0\u67e5\u201d\u4e00\u8bcd\uff0c\u4e0d\u518d\u5728\u6cd5\u4ee4\u4e2d\u5217\u51fa\u8be6\u7ec6\u539f\u5219\uff1b\u800c\u662f\u53c2\u7167\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u4ee5\u786e\u4fdd\u4e00\u81f4\u6027\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u7eb3\u7a0e\u4eba\u7684\u6838\u5fc3\u4e49\u52a1\u4fdd\u6301\u4e0d\u53d8\uff0c\u4f46\u7a0e\u52a1\u673a\u5173\u7684\u7ba1\u7406\u548c\u68c0\u67e5\u673a\u5236\u53c2\u7167\u4e86\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c 108\/2025\/QH15 \u53f7\uff0c\u800c\u4e0d\u662f\u5728\u6cd5\u4ee4\u4e2d\u5355\u72ec\u89c4\u5b9a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_giao_dich_lien_ket_Hiep_dinh_thue_va_cong_ty_me_toi_cao\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u3001\u7a0e\u52a1\u534f\u8bae\u548c\u6700\u7ec8\u6bcd\u516c\u53f8\u7684\u6982\u5ff5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u7ba1\u7406\u539f\u5219\u4e4b\u5916\uff0c\u5bf9\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u7684\u8fdb\u4e00\u6b65\u6bd4\u8f83\u8868\u660e\uff0c\u5728\u5173\u8054\u65b9\u4ea4\u6613\u5e73\u53f0\u3001\u7a0e\u52a1\u534f\u8bae\u548c\u6700\u9ad8\u6bcd\u516c\u53f8\u7b49\u6982\u5ff5\u7684\u8868\u8ff0\u65b9\u9762\u5b58\u5728\u663e\u8457\u8c03\u6574\u3002\u4efb\u4f55\u4ece\u4e8b\u5173\u8054\u65b9\u4ea4\u6613\u5b9a\u4ef7\u9886\u57df\u7684\u4eba\u5458\u90fd\u5fc5\u987b\u51c6\u786e\u7406\u89e3\u8fd9\u4e9b\u672f\u8bed\uff0c\u56e0\u4e3a\u5b83\u4eec\u6784\u6210\u4e86\u786e\u5b9a\u6574\u90e8\u6cd5\u89c4\u9002\u7528\u8303\u56f4\u7684\u57fa\u7840\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8868\u683c\uff1a\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u4e2d\u5173\u8054\u65b9\u4ea4\u6613\u3001\u7a0e\u52a1\u534f\u8bae\u548c\u6700\u9ad8\u6bcd\u516c\u53f8\u6982\u5ff5\u7684\u6bd4\u8f83\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65e7\u89c4\u7ae0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b0\u89c4\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5173\u952e\u65b0\u8981\u70b9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6982\u5ff5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5982\u6cd5\u4ee4\u9002\u7528\u8303\u56f4\u7ae0\u8282\u6240\u89c4\u5b9a\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u7eb3\u5165\u5173\u4e8e\u672f\u8bed\u5b9a\u4e49\u7684\u7b2c 4 \u6761\uff0c\u57fa\u672c\u5185\u5bb9\u4fdd\u6301\u4e0d\u53d8\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u91cd\u65b0\u6392\u5217\u4ea4\u6613\u987a\u5e8f\u5e76\u4e0d\u4f1a\u6539\u53d8\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8303\u56f4\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u534f\u5b9a\u7684\u6982\u5ff5\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7684\u89e3\u91ca\u662f\u8d8a\u5357\u4e0e\u5176\u4ed6\u56fd\u5bb6\u548c\u5730\u533a\u7b7e\u7f72\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u548c\u9632\u6b62\u5077\u7a0e\u6f0f\u7a0e\u534f\u5b9a\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bf7\u53c2\u9605\u7b2c 236\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u5b9a\u4e49\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece\u76f4\u63a5\u89e3\u91ca\u6539\u4e3a\u5f15\u7528\u73b0\u6709\u6cd5\u89c4\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u7ec8\u6bcd\u516c\u53f8\u7684\u6982\u5ff5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bf7\u8be6\u7ec6\u8bf4\u660e\u6700\u7ec8\u6bcd\u516c\u53f8\u7684\u6240\u6709\u6743\u7ed3\u6784\u548c\u5408\u5e76\u8d22\u52a1\u62a5\u544a\u7279\u70b9\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bf7\u53c2\u9605\u7b2c 107\/2023\/QH15 \u53f7\u51b3\u8bae\u7b2c 3 \u6761\u7b2c 4 \u6b3e\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u4e00\u6982\u5ff5\u5e94\u4e0e\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\u673a\u5236\u4e0b\u7684\u8865\u5145\u4f01\u4e1a\u6240\u5f97\u7a0e\u89c4\u5b9a\u4fdd\u6301\u4e00\u81f4\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u672c\u6982\u5ff5\u7ec4\u4e2d\u7684\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\uff0c\u53ef\u4ee5\u660e\u663e\u770b\u51fa\uff0c\u6574\u4e2a\u6587\u4ef6\u4f53\u7cfb\u5728\u6cd5\u5f8b\u672f\u8bed\u65b9\u9762\u91c7\u53d6\u4e86\u4e00\u81f4\u7684\u65b9\u6cd5\uff0c\u5c24\u5176\u662f\u5728\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u673a\u5236\uff08\u7b2c 107\/2023\/QH15 \u53f7\u51b3\u8bae\uff09\u65b9\u9762\uff0c\u5176\u6bcd\u516c\u53f8\u53d7\u8be5\u673a\u5236\u7ea6\u675f\u7684\u4f01\u4e1a\u9700\u8981\u7279\u522b\u6ce8\u610f\u8fd9\u4e00\u5185\u5bb9\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_to_chuc_thay_mat_nop_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>\u5173\u4e8e\u4ee3\u8868\u4ed6\u4eba\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u7ec4\u7ec7\u7684\u76f8\u5173\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4680\" aria-describedby=\"caption-attachment-4680\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4680\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Bao-cao-loi-nhuan-lien-quoc-gia.jpg\" alt=\"So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Bao-cao-loi-nhuan-lien-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Bao-cao-loi-nhuan-lien-quoc-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Bao-cao-loi-nhuan-lien-quoc-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Bao-cao-loi-nhuan-lien-quoc-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Bao-cao-loi-nhuan-lien-quoc-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4680\" class=\"wp-caption-text\">\u6bd4\u8f83\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u5173\u4e8e\u56fd\u522b\u5229\u6da6\u62a5\u544a\u7684\u89c4\u5b9a<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5728\u591a\u4e2a\u56fd\u5bb6\u8fd0\u8425\u3001\u62e5\u6709\u4f17\u591a\u6210\u5458\u7684\u8de8\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u4e00\u4e2a\u59cb\u7ec8\u5b58\u5728\u7684\u5173\u952e\u95ee\u9898\u662f\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u8c01\u8d1f\u8d23\u7f16\u5236\u548c\u63d0\u4ea4\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff1f\u8be5\u62a5\u544a\u5e94\u63d0\u4ea4\u5230\u54ea\u91cc\uff1f<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c06\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u8fdb\u884c\u6bd4\u8f83\uff0c\u53ef\u4ee5\u770b\u51fa\uff0c\u8be5\u5185\u5bb9\u5df2\u5f97\u5230\u663e\u8457\u6f84\u6e05\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4ece\u6587\u4ef6\u51c6\u5907\u9636\u6bb5\u5c31\u6b63\u786e\u8bc6\u522b\u5176\u8d23\u4efb\u3002.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8868\u683c\uff1a\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u5bf9\u7ec4\u7ec7\u63d0\u4ea4\u56fd\u522b\u5229\u6da6\u62a5\u544a\u7684\u89c4\u5b9a\u6bd4\u8f83\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65e7\u89c4\u7ae0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b0\u89c4\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b0\u529f\u80fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u7ec4\u7ec7\u4ee3\u8868\u5176\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b83\u662f\u7ecf\u6bcd\u516c\u53f8\u6700\u7ec8\u6388\u6743\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u62a5\u544a\u7684\u7ec4\u7ec7\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f5c\u4e3a\u8de8\u56fd\u516c\u53f8\u7684\u6210\u5458\uff0c\u5b83\u88ab\u6700\u7ec8\u6bcd\u516c\u53f8\u6307\u5b9a\u5728\u5176\u7a0e\u52a1\u5c45\u6c11\u6240\u5728\u56fd\u5bb6\u6216\u5730\u533a\u7f16\u5236\u548c\u63d0\u4ea4\u62a5\u544a\u3002.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u660e\u786e\u56fd\u522b\u62a5\u544a\u7684\u6307\u5b9a\u5b9e\u4f53\u3001\u804c\u8d23\u8303\u56f4\u548c\u63d0\u4ea4\u5730\u70b9\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u62e5\u6709\u4f17\u591a\u5728\u4e0d\u540c\u56fd\u5bb6\u8fd0\u8425\u7684\u6210\u5458\u7684\u8de8\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u8fd9\u662f\u4e00\u9879\u5177\u6709\u91cd\u5927\u5b9e\u9645\u610f\u4e49\u7684\u53d8\u5316\uff0c\u56e0\u4e3a\u65b0\u89c4\u66f4\u660e\u786e\u5730\u89c4\u5b9a\u4e86\u8c01\u8d1f\u8d23\u51c6\u5907\u548c\u63d0\u4ea4\u62a5\u544a\uff0c\u4ee5\u53ca\u8fd9\u4e9b\u62a5\u544a\u5e94\u8be5\u63d0\u4ea4\u5230\u54ea\u91cc\u3002.<\/span><\/p>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/\">CbCR\u62a5\u544a\u4f7f\u7528\u7684\u5c40\u9650\u6027\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_va_tinh_trang_khong_trao_doi_thong_tin_mot_cach_he_thong\"><\/span><b>\u5404\u56fd\u6982\u51b5\u548c\u5730\u4f4d\u4fe1\u606f\u6ca1\u6709\u7cfb\u7edf\u6027\u5730\u8fdb\u884c\u4ea4\u6362\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4681\" aria-describedby=\"caption-attachment-4681\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4681\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Ho-so-quoc-gia.jpg\" alt=\"So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u1ec1 H\u1ed3 s\u01a1 qu\u1ed1c gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Ho-so-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Ho-so-quoc-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Ho-so-quoc-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Ho-so-quoc-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Ho-so-quoc-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4681\" class=\"wp-caption-text\">\u6bd4\u8f83\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u56fd\u5bb6\u6863\u6848\u6cd5\u4ee4<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u660e\u786e\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u8d23\u4efb\u5916\uff0c\u6bd4\u8f83\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u65f6\u8fd8\u5e94\u8003\u8651\u53e6\u4e00\u70b9\uff0c\u5373\u56fd\u5bb6\u6863\u6848\u4e2d\u4fe1\u606f\u7684\u8303\u56f4\u4ee5\u53ca\u4e0e\u56fd\u5bb6\u95f4\u4fe1\u606f\u4ea4\u6362\u76f8\u5173\u7684\u5168\u65b0\u6982\u5ff5\u3002\u8fd9\u4e3a\u786e\u5b9a\u4f01\u4e1a\u5728\u56fd\u522b\u62a5\u544a\u672a\u80fd\u9001\u8fbe\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u60c5\u51b5\u4e0b\u7684\u4e49\u52a1\u63d0\u4f9b\u4e86\u91cd\u8981\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8868\u683c\uff1a\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u5173\u4e8e\u56fd\u5bb6\u6863\u6848\u7684\u89c4\u5b9a\u4ee5\u53ca\u975e\u7cfb\u7edf\u6027\u4fe1\u606f\u4ea4\u6362\u72b6\u51b5\u7684\u6bd4\u8f83\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65e7\u89c4\u7ae0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b0\u89c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b0\u529f\u80fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u6982\u51b5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u3001\u653f\u7b56\u4ee5\u53ca\u7eb3\u7a0e\u4eba\u4f7f\u7528\u7684\u5b9a\u4ef7\u65b9\u6cd5\u7684\u4fe1\u606f\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u4fe1\u606f\u88ab\u786e\u8ba4\u4e3a\u5c5e\u4e8e\u8d8a\u5357\u7eb3\u7a0e\u4eba\u6240\u6709\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u6587\u4e2d\u52a0\u4e0a\u201c\u5728\u8d8a\u5357\u201d\u8fd9\u4e00\u77ed\u8bed\uff0c\u660e\u786e\u4e86\u56fd\u5bb6\u6863\u6848\u4e2d\u5fc5\u987b\u5305\u542b\u7684\u4fe1\u606f\u8303\u56f4\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u606f\u4ea4\u6d41\u7f3a\u4e4f\u7cfb\u7edf\u6027\u7684\u60c5\u51b5\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76ee\u524d\u8fd8\u6ca1\u6709\u5177\u4f53\u7684\u6982\u5ff5\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65b0\u589e\u4e86\u56fd\u5bb6\u6216\u5730\u533a\u6682\u65f6\u4e2d\u6b62\u6216\u6301\u7eed\u672a\u80fd\u4ea4\u6362\u56fd\u522b\u5229\u6da6\u62a5\u544a\u7684\u60c5\u51b5\uff0c\u5bfc\u81f4\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u65e0\u6cd5\u6536\u5230\u62a5\u544a\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65b0\u589e\u4e86\u4e00\u4e9b\u672f\u8bed\uff0c\u4e3a\u754c\u5b9a\u4e0e\u56fd\u522b\u62a5\u544a\u76f8\u5173\u7684\u4e49\u52a1\u5960\u5b9a\u4e86\u57fa\u7840\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u201c\u7cfb\u7edf\u4fe1\u606f\u4ea4\u6362\u201d\u6982\u5ff5\u7684\u52a0\u5165\u662f\u4e00\u4e2a\u5168\u65b0\u7684\u70b9\uff0c\u4e3a\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u56e0\u4f19\u4f34\u56fd\u4e0d\u4ea4\u6362\u4fe1\u606f\u800c\u65e0\u6cd5\u6536\u5230\u56fd\u522b\u5229\u6da6\u62a5\u544a\u7684\u60c5\u51b5\u63d0\u4f9b\u4e86\u660e\u786e\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_cac_ben_co_quan_he_lien_ket_Diem_thay_doi_dang_chu_y_nhat\"><\/span><b>\u5173\u8054\u65b9\u6982\u5ff5\uff1a\u6700\u663e\u8457\u7684\u53d8\u5316\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5bf9\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u7684\u6574\u4f53\u6bd4\u8f83\u4e2d\uff0c\u8fd9\u53ef\u4ee5\u88ab\u89c6\u4e3a\u6700\u6839\u672c\u6027\u7684\u53d8\u5316\uff0c\u56e0\u4e3a\u5173\u8054\u65b9\u6982\u5ff5\u662f\u5224\u65ad\u4ea4\u6613\u662f\u5426\u5c5e\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u9002\u7528\u8303\u56f4\u7684\u57fa\u672c\u4f9d\u636e\u3002\u8be5\u6982\u5ff5\u7684\u4efb\u4f55\u53d8\u5316\u90fd\u5c06\u5bf9\u4f01\u4e1a\u7684\u6240\u6709\u7533\u62a5\u548c\u6587\u4ef6\u4e49\u52a1\u4ea7\u751f\u8fde\u9501\u53cd\u5e94\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8868\u683c\uff1a\u7b2c 255 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132 \u53f7\u6cd5\u4ee4\u4e2d\u5173\u8054\u65b9\u6982\u5ff5\u7684\u6bd4\u8f83\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65e7\u89c4\u7ae0\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b0\u89c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b0\u529f\u80fd\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u6982\u5ff5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u76f4\u63a5\u89c4\u8303\u4e24\u7c7b\u5173\u7cfb\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00\u65b9\u53c2\u4e0e\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u6216\u8005\u53cc\u65b9\u5747\u53d7\u53e6\u4e00\u65b9\u63a7\u5236\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bf7\u53c2\u9605\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7b2c 108\/2025\/QH15 \u53f7\u7b2c 4 \u6761\u7b2c 17 \u6b3e\u3002.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u4e0d\u518d\u91cd\u65b0\u5b9a\u4e49\u8be5\u6982\u5ff5\uff0c\u4ee5\u786e\u4fdd\u4e0e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u4fdd\u6301\u4e00\u81f4\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u6807\u51c6\u5916\uff0c\u8be5\u6cd5\u4ee4\u8fd8\u89c4\u5b9a\u4e86\u82e5\u5e72\u4f8b\u5916\u60c5\u51b5\uff0c\u8fd9\u610f\u5473\u7740\u5373\u4f7f\u53d1\u751f\u8d37\u6b3e\u6216\u62c5\u4fdd\u4ea4\u6613\uff0c\u4e5f\u4e0d\u88ab\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\u3002\u5728\u6bd4\u8f83\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u65f6\uff0c\u4ece\u4e8b\u4fe1\u8d37\u548c\u503a\u52a1\u91cd\u7ec4\u4e1a\u52a1\u7684\u4f01\u4e1a\u5e94\u7279\u522b\u6ce8\u610f\u4f8b\u5916\u8303\u56f4\u7684\u6269\u5927\u3002.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_cho_vay_bao_lanh_khong_xac_dinh_quan_he_lien_ket\"><\/span><b>\u5728\u672a\u5efa\u7acb\u5173\u8054\u5173\u7cfb\u7684\u8d37\u6b3e\u6216\u62c5\u4fdd\u60c5\u51b5\u4e0b\u2026\u2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u6807\u51c6\u5916\uff0c\u8be5\u6cd5\u4ee4\u8fd8\u89c4\u5b9a\u4e86\u82e5\u5e72\u4f8b\u5916\u60c5\u51b5\uff0c\u8fd9\u610f\u5473\u7740\u5373\u4f7f\u53d1\u751f\u8d37\u6b3e\u6216\u62c5\u4fdd\u4ea4\u6613\uff0c\u4e5f\u4e0d\u88ab\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\u3002\u5728\u6bd4\u8f83\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u65f6\uff0c\u4ece\u4e8b\u4fe1\u8d37\u548c\u503a\u52a1\u91cd\u7ec4\u4e1a\u52a1\u7684\u4f01\u4e1a\u5e94\u7279\u522b\u6ce8\u610f\u4f8b\u5916\u8303\u56f4\u7684\u6269\u5927\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8868\u683c\uff1a\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u4e4b\u95f4\u672a\u5b9a\u4e49\u5173\u8054\u65b9\u5173\u7cfb\u7684\u8d37\u6b3e\u548c\u62c5\u4fdd\u6848\u4f8b\u6bd4\u8f83\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u6807\u51c6<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u7b2c132\u53f7\u6cd5\u4ee4<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u7b2c255\u53f7\u6cd5\u4ee4<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u65b0\u529f\u80fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u672a\u5efa\u7acb\u5173\u8054\u5173\u7cfb\u7684\u8d37\u6b3e\u6216\u62c5\u4fdd\u60c5\u51b5\u4e0b\u2026\u2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f46\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u8d37\u6b3e\u4eba\u6216\u62c5\u4fdd\u4eba\u662f\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u8fd0\u8425\u7684\u7ec4\u7ec7\uff0c\u5e76\u4e14\u4e0d\u53c2\u4e0e\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ee7\u7eed\u7ef4\u6301\u6392\u9664\u6761\u6b3e\uff0c\u5e76\u589e\u52a0\u503a\u6743\u4eba\u6216\u62c5\u4fdd\u4eba\u662f\u5177\u6709\u6ce8\u518c\u8d44\u672c\u7684\u56fd\u6709\u7ec4\u7ec7\uff0c\u5176\u804c\u80fd\u662f\u4e70\u5356\u548c\u5904\u7406\u503a\u52a1\uff0c\u4f46\u4e0d\u53c2\u4e0e\u503a\u52a1\u4eba\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u7684\u60c5\u51b5\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6269\u5927\u8ba4\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u6807\u51c6\u4e0d\u9002\u7528\u4e8e\u6ce8\u518c\u8d44\u672c\u4e3a 100% \u7684\u56fd\u6709\u503a\u52a1\u5904\u7f6e\u673a\u6784\u7684\u8d37\u6b3e\u548c\u62c5\u4fdd\u6d3b\u52a8\u7684\u6848\u4ef6\u8303\u56f4\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_lien_ket_thong_qua_giao_dich_muon_cho_muon\"><\/span><b>\u901a\u8fc7\u501f\u8d37\u4ea4\u6613\u5efa\u7acb\u7684\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u5e38\u89c1\u7684\u501f\u8d37\u6807\u51c6\u5916\uff0c\u4f01\u4e1a\u5728\u6bd4\u8f83\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u4e0e\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u65f6\u6700\u5173\u6ce8\u7684\u95ee\u9898\u4e4b\u4e00\u662f\u5173\u8054\u65b9\u5173\u7cfb\u5b9a\u4e49\u8303\u56f4\u7684\u6269\u5927\uff0c\u5c06\u501f\u8d37\u4ea4\u6613\u4e5f\u7eb3\u5165\u5176\u4e2d\u3002\u8fd9\u4e00\u53d8\u5316\u53ef\u80fd\u9700\u8981\u5bf9\u8bb8\u591a\u6b64\u524d\u4e0d\u53d7\u76d1\u7ba1\u7684\u4ea4\u6613\u8fdb\u884c\u5ba1\u67e5\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8868\u683c\uff1a\u5173\u4e8e\u901a\u8fc7\u501f\u8d37\u4ea4\u6613\u5efa\u7acb\u5173\u8054\u65b9\u5173\u7cfb\u7684\u6cd5\u89c4\u6bd4\u8f83\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65e7\u89c4\u7ae0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b0\u89c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u66f4\u65b0\u70b9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u501f\u8d37\u5efa\u7acb\u7684\u5173\u7cfb\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76f8\u5173\u89c4\u5b9a\u4ec5\u89c4\u5b9a\u8d37\u6b3e\u548c\u501f\u6b3e\u4ea4\u6613\u7684\u4ef7\u503c\u5fc5\u987b\u81f3\u5c11\u7b49\u4e8e\u6240\u6709\u8005\u6295\u5165\u8d44\u672c\u7684 10%\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u989d\u5916\u7684\u501f\u8d37\u4ea4\u6613\u7684\u4ef7\u503c\u5fc5\u987b\u81f3\u5c11\u8fbe\u5230\u6240\u6709\u8005\u5728\u4ea4\u6613\u53d1\u751f\u65f6\u6295\u5165\u8d44\u672c\u7684 10%\u3002.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6269\u5927\u5173\u8054\u5173\u7cfb\u7684\u5b9a\u4e49\u8303\u56f4\uff0c\u5c06\u4e0e\u5177\u6709\u7ba1\u7406\u3001\u63a7\u5236\u6216\u5bb6\u65cf\u5173\u7cfb\u7684\u4e2a\u4eba\u4e4b\u95f4\u7684\u501f\u8d37\u4ea4\u6613\u7eb3\u5165\u5176\u4e2d\uff0c\u5982\u6cd5\u89c4\u6240\u5b9a\u4e49\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>\u53c2\u89c1\uff1a <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/\">\u5173\u4e8e\u94fe\u63a5\u548c\u58f0\u660e\u5173\u7cfb\u7684\u65b0\u8981\u70b9\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_lien_ket_khac\"><\/span><b>\u5176\u4ed6\u94fe\u63a5\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u8d28\u4e0a\uff0c\u8bc4\u5224\u6807\u51c6\u4fdd\u6301\u4e0d\u53d8\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u51fa\u8d44\u989d\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4efb\u547d\u9886\u5bfc\u4eba\u548c\u884c\u4f7f\u63a7\u5236\u6743\u7684\u6743\u5229\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u5173\u7cfb\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u516c\u53f8\u548c\u5e38\u8bbe\u673a\u6784\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784\u53ca\u5176\u5b50\u516c\u53f8\u3001\u63a7\u80a1\u516c\u53f8\u548c\u5173\u8054\u516c\u53f8\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u603b\u4f53\u4e0a\u6ca1\u6709\u91cd\u5927\u53d8\u5316\uff0c\u4e3b\u8981\u66f4\u65b0\u4e86\u5bf9\u73b0\u884c\u4fe1\u8d37\u673a\u6784\u6cd5\u7684\u5f15\u7528\u4f9d\u636e\u3002.<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/\">\u5982\u4f55\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_05_diem_moi_noi_bat_khi_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020\"><\/span><b>\u4ee5\u4e0b\u662f\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u76f8\u6bd4\u7684 5 \u4e2a\u5173\u952e\u65b0\u8981\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7efc\u4e0a\u6240\u8ff0\uff0c\u5c06\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u8fdb\u884c\u6bd4\u8f83\uff0c\u53ef\u4ee5\u53d1\u73b0\u4ee5\u4e0b\u4e94\u4e2a\u5173\u952e\u65b0\u8981\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7531\u72ec\u7acb\u76d1\u7ba1\u8f6c\u53d8\u4e3a\u53c2\u7167\u76d1\u7ba1\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u8054\u65b9\u3001\u7a0e\u52a1\u534f\u8bae\u3001\u6700\u9ad8\u6bcd\u516c\u53f8\u3001\u7a0e\u52a1\u7ba1\u7406\u548c\u68c0\u67e5\u539f\u5219\u7b49\u8bb8\u591a\u6838\u5fc3\u6982\u5ff5\uff0c\u73b0\u5728\u90fd\u53c2\u8003\u4e86\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7b2c 108\/2025\/QH15 \u53f7\u53ca\u76f8\u5173\u6587\u4ef6\uff0c\u800c\u4e0d\u662f\u50cf\u4ee5\u524d\u90a3\u6837\u5355\u72ec\u89c4\u5b9a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5c06\u5173\u8054\u65b9\u5173\u7cfb\u6392\u9664\u8303\u56f4\u6269\u5927\u5230\u5305\u62ec\u8d37\u6b3e\u548c\u62c5\u4fdd\u6d3b\u52a8\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c06\u6ce8\u518c\u8d44\u672c\u4e3a100%\u7684\u56fd\u6709\u503a\u52a1\u5904\u7f6e\u673a\u6784\u6dfb\u52a0\u5230\u6392\u9664\u5b9e\u4f53\u7ec4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5c06\u501f\u8d37\u4ea4\u6613\u7eb3\u5165\u5173\u8054\u65b9\u5173\u7cfb\u5224\u5b9a\u6807\u51c6\uff1a<\/b><span style=\"font-weight: 400;\"> \u5176\u8303\u56f4\u5df2\u6269\u5927\u5230\u4e0d\u518d\u50cf\u4ee5\u524d\u90a3\u6837\u4ec5\u4ec5\u76d1\u7ba1\u501f\u8d37\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u660e\u786e\u4e0e\u56fd\u522b\u62a5\u544a\u76f8\u5173\u7684\u8d23\u4efb\uff1a<\/b><span style=\"font-weight: 400;\"> \u5177\u4f53\u660e\u786e\u8d1f\u8d23\u7f16\u5236\u548c\u63d0\u4ea4\u62a5\u544a\u7684\u6307\u5b9a\u5b9e\u4f53\uff0c\u4ee5\u53ca\u63d0\u4ea4\u5730\u70b9\uff0c\u5e76\u6dfb\u52a0\u4fe1\u606f\u672a\u7cfb\u7edf\u4ea4\u6362\u7684\u60c5\u51b5\u7684\u5b9a\u4e49\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5c06\u6700\u7ec8\u6bcd\u516c\u53f8\u6982\u5ff5\u4e0e\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u673a\u5236\u7edf\u4e00\u8d77\u6765\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e0e\u5173\u4e8e\u5168\u7403\u7a0e\u57fa\u4fb5\u8680\u673a\u5236\u4e0b\u8865\u5145\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c 107\/2023\/QH15 \u53f7\u51b3\u8bae\u76f4\u63a5\u76f8\u5173\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u65b0\u8981\u70b9\u6458\u8981\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_sau_khi_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020\"><\/span><b>\u5728\u6bd4\u8f83\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u540e\uff0c\u4f01\u4e1a\u9700\u8981\u505a\u54ea\u4e9b\u51c6\u5907\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e86\u89e3\u4e86\u6240\u6709\u5bf9\u6bd4\u4fe1\u606f\u4e4b\u540e\uff0c\u4f01\u4e1a\u63a5\u4e0b\u6765\u9700\u8981\u56de\u7b54\u7684\u95ee\u9898\u662f\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u9700\u8981\u91c7\u53d6\u54ea\u4e9b\u63aa\u65bd\u624d\u80fd\u53ca\u65f6\u9002\u5e94\u65b0\u89c4\uff1f<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u56de\u7b54\u8fd9\u4e2a\u95ee\u9898\uff0c\u4f01\u4e1a\u5e94\u8be5\u505a\u5230\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u67e5\u9605\u73b0\u6709\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u501f\u8d37\u4ea4\u6613\uff0c\u770b\u770b\u662f\u5426\u6d89\u53ca\u5173\u8054\u65b9\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u66f4\u65b0\u4e86\u7f16\u5236\u548c\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u7a0b\u5e8f\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3b\u52a8\u5ba1\u67e5\u8fd9\u4e9b\u6cd5\u89c4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u8fd8\u80fd\u663e\u8457\u964d\u4f4e\u56e0\u9519\u8bef\u5e94\u7528\u8fc7\u65f6\u6cd5\u89c4\u800c\u906d\u53d7\u6b20\u7a0e\u6216\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u7f3a\u4e4f\u8db3\u591f\u7684\u5185\u90e8\u8d44\u6e90\u6765\u6839\u636e\u65b0\u89c4\u72ec\u7acb\u5ba1\u67e5\u6240\u6709\u8bb0\u5f55\u548c\u4ea4\u6613\uff0c\u5219\u53ef\u4ee5\u8003\u8651\u4f7f\u7528\u7b2c\u4e09\u65b9\u670d\u52a1\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;\"> \u5bfb\u6c42 MAN \u2013 Master Accountant Network \u7b49\u4e13\u4e1a\u548c\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\u7684\u652f\u6301\uff0c\u4ee5\u51c6\u786e\u6838\u5b9e\u6bcf\u4e2a\u7ec6\u8282\uff0c\u4ece\u800c\u5236\u5b9a\u7b26\u5408\u516c\u53f8\u8fd0\u8425\u5b9e\u9645\u60c5\u51b5\u7684\u5408\u89c4\u8ba1\u5212\u3002.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u6b63\u5f0f\u751f\u6548\u540e\uff0c\u4f01\u4e1a\u5c06\u6ca1\u6709\u592a\u591a\u65f6\u95f4\u62d6\u5ef6\u66f4\u65b0\u3002\u4e3b\u52a8\u5ba1\u67e5\u5e76\u5bf9\u7167\u4e0a\u8868\u9010\u9879\u6838\u5bf9\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u3001\u4f1a\u8ba1\u5e08\u548c\u54a8\u8be2\u673a\u6784\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u9519\u8bef\uff0c\u5e76\u66f4\u597d\u5730\u4e3a\u5373\u5c06\u5230\u6765\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u548c\u6587\u4ef6\u7f16\u5236\u505a\u597d\u51c6\u5907\u3002.<\/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>So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 l\u00e0 vi\u1ec7c l\u00e0m c\u1ea5p thi\u1ebft m\u00e0 m\u1ecdi doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n ngay khi v\u0103n b\u1ea3n m\u1edbi ch\u00ednh th\u1ee9c thay th\u1ebf quy \u0111\u1ecbnh c\u0169 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft. T\u1eeb ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, kh\u00e1i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4780,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4677","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\/4677","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=4677"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4677\/revisions"}],"predecessor-version":[{"id":4782,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4677\/revisions\/4782"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4780"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}