{"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":"2026-07-17T14:56:14","modified_gmt":"2026-07-17T07:56:14","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":"So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 ni\u1ec7m c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1ebfn ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, h\u00e0ng lo\u1ea1t n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, d\u1eabn chi\u1ebfu th\u1ed1ng nh\u1ea5t v\u1edbi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c t\u1eebng \u0111i\u1ec3m thay \u0111\u1ed5i qua b\u1ea3ng \u0111\u1ed1i chi\u1ebfu tr\u1ef1c quan, gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, tr\u00e1nh r\u1ee7i ro truy thu, x\u1eed ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Vi_sao_can_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020_ngay_luc_nay\" >V\u00ec sao c\u1ea7n so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 ngay l\u00fac n\u00e0y?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Tong_quan_hai_van_ban_truoc_khi_so_sanh_chi_tiet\" >T\u1ed5ng quan hai v\u0103n b\u1ea3n tr\u01b0\u1edbc khi so s\u00e1nh chi ti\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Nghi_dinh_1322020ND-CP_Nen_tang_quan_ly_thue_giao_dich_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP: N\u1ec1n t\u1ea3ng qu\u1ea3n l\u00fd thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Nghi_dinh_2552026ND-CP_Khung_phap_ly_moi_cap_nhat_theo_Luat_Quan_ly_thue_1082025QH15\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: Khung ph\u00e1p l\u00fd m\u1edbi, c\u1eadp nh\u1eadt theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15\u00a0<\/a><\/li><\/ul><\/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\/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\" >B\u1ea3ng so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 theo t\u1eebng n\u1ed9i dung<\/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\" >Nguy\u00ean t\u1eafc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf<\/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\" >Kh\u00e1i ni\u1ec7m giao d\u1ecbch li\u00ean k\u1ebft, Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 c\u00f4ng ty m\u1eb9 t\u1ed1i cao<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Quy_dinh_ve_to_chuc_thay_mat_nop_Bao_cao_loi_nhuan_lien_quoc_gia\" >Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Ho_so_quoc_gia_va_tinh_trang_khong_trao_doi_thong_tin_mot_cach_he_thong\" >H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 t\u00ecnh tr\u1ea1ng kh\u00f4ng trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng<\/a><ul class='ez-toc-list-level-3' ><li 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\" >Kh\u00e1i ni\u1ec7m c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft: \u0110i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t<\/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\" >Tr\u01b0\u1eddng h\u1ee3p cho vay, b\u1ea3o l\u00e3nh kh\u00f4ng x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/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\" >Quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Cac_tieu_chi_lien_ket_khac\" >C\u00e1c ti\u00eau ch\u00ed li\u00ean k\u1ebft kh\u00e1c<\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Tong_hop_05_diem_moi_noi_bat_khi_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020\" >T\u1ed5ng h\u1ee3p 05 \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec sau khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020?<\/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>V\u00ec sao c\u1ea7n so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 ngay l\u00fac n\u00e0y?<\/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\">V\u00ec sao c\u1ea7n so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 l\u0129nh v\u1ef1c c\u00f3 t\u00ednh k\u1ef9 thu\u1eadt cao, li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t n\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng sai quy \u0111\u1ecbnh. Khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, h\u00e0ng lo\u1ea1t kh\u00e1i ni\u1ec7m, ti\u00eau ch\u00ed v\u00e0 nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf m\u1edbi ban h\u00e0nh g\u1ea7n \u0111\u00e2y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u00ec v\u1eady tr\u1edf th\u00e0nh b\u01b0\u1edbc b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ph\u00e1p ch\u1ebf doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt quy tr\u00ecnh n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u01b0 v\u1ea5n thu\u1ebf, ki\u1ec3m to\u00e1n vi\u00ean, lu\u1eadt s\u01b0 th\u01b0\u1eddng xuy\u00ean t\u01b0 v\u1ea5n cho kh\u00e1ch h\u00e0ng v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 nh\u1eefng ng\u01b0\u1eddi nghi\u00ean c\u1ee9u, c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n ti\u1ebfp theo c\u1ee7a b\u00e0i vi\u1ebft s\u1ebd \u0111i s\u00e2u v\u00e0o t\u1eebng n\u1ed9i dung c\u1ee5 th\u1ec3, gi\u00fap doanh nghi\u1ec7p n\u1eafm \u0111\u01b0\u1ee3c b\u1ee9c tranh to\u00e0n di\u1ec7n khi so s\u00e1nh hai v\u0103n b\u1ea3n n\u00e0y.<\/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>T\u1ed5ng quan hai v\u0103n b\u1ea3n tr\u01b0\u1edbc khi so s\u00e1nh chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o b\u1ea3ng \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft, h\u00e3y c\u00f9ng \u0111i\u1ec3m qua b\u1ed1i c\u1ea3nh v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng x\u00e2y d\u1ef1ng c\u1ee7a t\u1eebng v\u0103n b\u1ea3n, \u0111\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 v\u00ec sao c\u00f3 nh\u1eefng thay \u0111\u1ed5i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n sau:<\/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>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP: N\u1ec1n t\u1ea3ng qu\u1ea3n l\u00fd thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay l\u00e0 v\u0103n b\u1ea3n quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p, tr\u00ecnh t\u1ef1 x\u00e1c \u0111\u1ecbnh y\u1ebfu t\u1ed1 h\u00ecnh th\u00e0nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, c\u0169ng nh\u01b0 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 k\u00ea khai. V\u0103n b\u1ea3n n\u00e0y li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 c\u00e1c c\u1ea5p c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd, g\u1ed3m T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c Thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u1ef1 quy \u0111\u1ecbnh chi ti\u1ebft nhi\u1ec1u kh\u00e1i ni\u1ec7m n\u1ec1n t\u1ea3ng nh\u01b0 giao d\u1ecbch li\u00ean k\u1ebft, Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, c\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/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>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: Khung ph\u00e1p l\u00fd m\u1edbi, c\u1eadp nh\u1eadt theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong khi \u0111\u00f3, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng h\u01a1n v\u1ec1 nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c b\u00ean li\u00ean k\u1ebft, ph\u00e2n t\u00edch so s\u00e1nh, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, c\u0169ng nh\u01b0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t l\u00e0 nhi\u1ec1u kh\u00e1i ni\u1ec7m kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch tr\u1ef1c ti\u1ebfp trong Ngh\u1ecb \u0111\u1ecbnh m\u00e0 chuy\u1ec3n sang h\u00ecnh th\u1ee9c d\u1eabn chi\u1ebfu t\u1edbi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c, nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t trong to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t m\u00e0 b\u1ea5t k\u1ef3 ai th\u1ef1c hi\u1ec7n so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 c\u0169ng c\u1ea7n l\u01b0u \u00fd: c\u00e1ch ti\u1ebfp c\u1eadn c\u1ee7a v\u0103n b\u1ea3n m\u1edbi thi\u00ean v\u1ec1 d\u1eabn chi\u1ebfu v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a, thay v\u00ec quy \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp nh\u01b0 tr\u01b0\u1edbc.<\/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>B\u1ea3ng so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 theo t\u1eebng n\u1ed9i dung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4678\" aria-describedby=\"caption-attachment-4678\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4678\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-giao-dich-lien-ket.jpg\" alt=\"So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" 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-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-giao-dich-lien-ket-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-giao-dich-lien-ket-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-giao-dich-lien-ket-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-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4678\" class=\"wp-caption-text\">So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo t\u1eebng ti\u00eau ch\u00ed c\u1ee5 th\u1ec3, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tra c\u1ee9u khi c\u1ea7n x\u00e1c \u0111\u1ecbnh quy \u0111\u1ecbnh n\u00e0o \u0111ang \u00e1p d\u1ee5ng.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u1ec1 ph\u1ea1m \u0111i\u1ec1u ch\u1ec9nh.<\/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>Quy \u0111\u1ecbnh m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd\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;\">Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p, tr\u00ecnh t\u1ef1 x\u00e1c \u0111\u1ecbnh y\u1ebfu t\u1ed1 h\u00ecnh th\u00e0nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 k\u00ea khai.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n v\u1ec1 nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c b\u00ean li\u00ean k\u1ebft, ph\u00e2n t\u00edch so s\u00e1nh, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0m r\u00f5 v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft; nh\u1ea5n m\u1ea1nh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/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;\">Li\u1ec7t k\u00ea c\u01a1 quan thu\u1ebf g\u1ed3m T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c Thu\u1ebf.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ec9 quy \u0111\u1ecbnh chung l\u00e0 C\u01a1 quan thu\u1ebf.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f2n li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 c\u00e1c c\u1ea5p c\u01a1 quan thu\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 \u0111\u00e3 cho th\u1ea5y xu h\u01b0\u1edbng tinh g\u1ecdn v\u00e0 kh\u00e1i qu\u00e1t h\u00f3a quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, thay v\u00ec li\u1ec7t k\u00ea chi ti\u1ebft nh\u01b0 tr\u01b0\u1edbc.<\/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>Nguy\u00ean t\u1eafc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 n\u1eafm \u0111\u01b0\u1ee3c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, b\u01b0\u1edbc ti\u1ebfp theo khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 l\u00e0 xem x\u00e9t \u0111\u1ebfn hai nh\u00f3m nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tu\u00e2n th\u1ee7\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 nguy\u00ean t\u1eafc m\u00e0 c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng khi qu\u1ea3n l\u00fd, ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u0169ng nh\u01b0 c\u00e1ch c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu sau n\u00e0y.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng: So s\u00e1nh nguy\u00ean t\u1eafc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 255<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec3m m\u1edbi ch\u00fa \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ebfp t\u1ee5c gi\u1eef nguy\u00ean nguy\u00ean t\u1eafc n\u00e0y.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i ngh\u0129a v\u1ee5 c\u01a1 b\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, ki\u1ec3m tra, thanh tra theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1eabn chi\u1ebfu th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ki\u1ec3m tra thu\u1ebf t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecf n\u1ed9i dung &#8220;thanh tra&#8221; v\u00e0 kh\u00f4ng c\u00f2n li\u1ec7t k\u00ea chi ti\u1ebft nguy\u00ean t\u1eafc t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh; chuy\u1ec3n sang d\u1eabn chi\u1ebfu Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ed1ng nh\u1ea5t.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u \u0111\u00e1ng l\u01b0u \u00fd \u1edf \u0111\u00e2y l\u00e0 ngh\u0129a v\u1ee5 c\u1ed1t l\u00f5i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thay \u0111\u1ed5i, nh\u01b0ng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu sang Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 thay v\u00ec quy \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp trong Ngh\u1ecb \u0111\u1ecbnh.<\/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>Kh\u00e1i ni\u1ec7m giao d\u1ecbch li\u00ean k\u1ebft, Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 c\u00f4ng ty m\u1eb9 t\u1ed1i cao<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng d\u1eebng l\u1ea1i \u1edf nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, khi ti\u1ebfp t\u1ee5c so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020, c\u00f3 th\u1ec3 th\u1ea5y nh\u00f3m kh\u00e1i ni\u1ec7m n\u1ec1n t\u1ea3ng giao d\u1ecbch li\u00ean k\u1ebft, Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 c\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng k\u1ec3 v\u1ec1 c\u00e1ch tr\u00ecnh b\u00e0y. \u0110\u00e2y l\u00e0 nh\u1eefng thu\u1eadt ng\u1eef m\u00e0 b\u1ea5t k\u1ef3 ai l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng c\u1ea7n hi\u1ec3u ch\u00ednh x\u00e1c, b\u1edfi ch\u00fang l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a to\u00e0n b\u1ed9 ch\u1ebf \u0111\u1ecbnh.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng: So s\u00e1nh kh\u00e1i ni\u1ec7m giao d\u1ecbch li\u00ean k\u1ebft, Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 c\u00f4ng ty m\u1eb9 t\u1ed1i cao gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020.<\/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>Quy \u0111\u1ecbnh c\u0169<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh m\u1edbi\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec3m m\u1edbi ch\u1ee7 \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ea7n ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0a v\u00e0o \u0110i\u1ec1u 4 v\u1ec1 gi\u1ea3i th\u00edch t\u1eeb ng\u1eef, n\u1ed9i dung c\u01a1 b\u1ea3n kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eafp x\u1ebfp l\u1ea1i v\u1ecb tr\u00ed quy \u0111\u1ecbnh, kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ph\u1ea1m vi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3i th\u00edch tr\u1ef1c ti\u1ebfp l\u00e0 hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba tr\u1ed1n l\u1eadu thu\u1ebf k\u00fd gi\u1eefa Vi\u1ec7t Nam v\u1edbi c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1eabn chi\u1ebfu kh\u00e1i ni\u1ec7m t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n t\u1eeb gi\u1ea3i th\u00edch tr\u1ef1c ti\u1ebfp sang d\u1eabn chi\u1ebfu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m c\u00f4ng ty m\u1eb9 t\u1ed1i cao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3i th\u00edch c\u1ee5 th\u1ec3 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1eabn chi\u1ebfu kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb quy\u1ebft 107\/2023\/QH15.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ed1ng nh\u1ea5t kh\u00e1i ni\u1ec7m v\u1edbi quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo c\u01a1 ch\u1ebf ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 \u1edf nh\u00f3m kh\u00e1i ni\u1ec7m n\u00e0y, c\u00f3 th\u1ec3 nh\u1eadn th\u1ea5y r\u00f5 ch\u1ee7 tr\u01b0\u01a1ng th\u1ed1ng nh\u1ea5t thu\u1eadt ng\u1eef ph\u00e1p l\u00fd xuy\u00ean su\u1ed1t h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n, \u0111\u1eb7c bi\u1ec7t l\u00e0 g\u1eafn k\u1ebft v\u1edbi c\u01a1 ch\u1ebf thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Ngh\u1ecb quy\u1ebft 107\/2023\/QH15), m\u1ed9t n\u1ed9i dung m\u00e0 doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m.<\/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>Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/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\">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<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 nhi\u1ec1u th\u00e0nh vi\u00ean ho\u1ea1t \u0111\u1ed9ng t\u1ea1i nhi\u1ec1u qu\u1ed1c gia, m\u1ed9t c\u00e2u h\u1ecfi quan tr\u1ecdng lu\u00f4n \u0111\u01b0\u1ee3c \u0111\u1eb7t ra l\u00e0:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ai s\u1ebd l\u00e0 ch\u1ee7 th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u00e0 n\u1ed9p t\u1ea1i \u0111\u00e2u?<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020, c\u00f3 th\u1ec3 th\u1ea5y n\u1ed9i dung n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 h\u01a1n \u0111\u00e1ng k\u1ec3, gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u00e1ch nhi\u1ec7m ngay t\u1eeb kh\u00e2u chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng: So s\u00e1nh quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020.<\/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>Quy \u0111\u1ecbnh c\u0169<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh m\u1edbi\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec3m m\u1edbi<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1ee7y quy\u1ec1n n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0 th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i th\u00e0nh vi\u00ean \u0111\u00f3 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa thu\u1ebf.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0m r\u00f5 ch\u1ee7 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh, n\u1ed9i dung tr\u00e1ch nhi\u1ec7m v\u00e0 n\u01a1i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i c\u00f3 \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n l\u1edbn \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 nhi\u1ec1u th\u00e0nh vi\u00ean ho\u1ea1t \u0111\u1ed9ng t\u1ea1i nhi\u1ec1u qu\u1ed1c gia kh\u00e1c nhau, b\u1edfi quy \u0111\u1ecbnh m\u1edbi x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng h\u01a1n ai l\u00e0 ch\u1ee7 th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o, c\u0169ng nh\u01b0 n\u01a1i n\u1ed9p b\u00e1o c\u00e1o t\u01b0\u01a1ng \u1ee9ng.<\/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\/\">Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR.<\/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>H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 t\u00ecnh tr\u1ea1ng kh\u00f4ng trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng<\/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\">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<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c l\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, m\u1ed9t n\u1ed9i dung kh\u00e1c c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u t\u00e2m khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 l\u00e0 ph\u1ea1m vi th\u00f4ng tin trong H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m ho\u00e0n to\u00e0n m\u1edbi li\u00ean quan \u0111\u1ebfn vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin gi\u1eefa c\u00e1c qu\u1ed1c gia. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia kh\u00f4ng \u0111\u1ebfn \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng: So s\u00e1nh quy \u0111\u1ecbnh v\u1ec1 H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 t\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh c\u0169<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh m\u1edbi<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec3m m\u1edbi<\/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;\">L\u00e0 th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh l\u00e0 th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung c\u1ee5m t\u1eeb &#8220;t\u1ea1i Vi\u1ec7t Nam&#8221;, l\u00e0m r\u00f5 ph\u1ea1m vi th\u00f4ng tin ph\u1ea3i l\u1eadp trong H\u1ed3 s\u01a1 qu\u1ed1c gia.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 kh\u00e1i ni\u1ec7m ri\u00eang<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung kh\u00e1i ni\u1ec7m v\u1ec1 tr\u01b0\u1eddng h\u1ee3p qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 t\u1ea1m ng\u1eebng ho\u1eb7c li\u00ean t\u1ee5c kh\u00f4ng trao \u0111\u1ed5i B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, khi\u1ebfn c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung thu\u1eadt ng\u1eef m\u1edbi l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ed5 sung kh\u00e1i ni\u1ec7m &#8220;t\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng&#8221; l\u00e0 \u0111i\u1ec3m ho\u00e0n to\u00e0n m\u1edbi so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia do qu\u1ed1c gia \u0111\u1ed1i t\u00e1c kh\u00f4ng trao \u0111\u1ed5i th\u00f4ng tin.<\/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>Kh\u00e1i ni\u1ec7m c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft: \u0110i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong to\u00e0n b\u1ed9 n\u1ed9i dung so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020, \u0111\u00e2y c\u00f3 th\u1ec3 coi l\u00e0 \u0111i\u1ec3m thay \u0111\u1ed5i mang t\u00ednh n\u1ec1n t\u1ea3ng nh\u1ea5t, b\u1edfi kh\u00e1i ni\u1ec7m c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ch\u00ednh l\u00e0 c\u0103n c\u1ee9 g\u1ed1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t giao d\u1ecbch c\u00f3 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng. B\u1ea5t k\u1ef3 s\u1ef1 thay \u0111\u1ed5i n\u00e0o \u1edf kh\u00e1i ni\u1ec7m n\u00e0y \u0111\u1ec1u k\u00e9o theo \u1ea3nh h\u01b0\u1edfng d\u00e2y chuy\u1ec1n \u0111\u1ebfn to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng: So s\u00e1nh kh\u00e1i ni\u1ec7m c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh c\u0169\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh m\u1edbi<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec3m m\u1edbi\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp quy \u0111\u1ecbnh hai nh\u00f3m quan h\u1ec7:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia ho\u1eb7c c\u00e1c b\u00ean c\u00f9ng ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1eabn chi\u1ebfu kho\u1ea3n 17 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh l\u1ea1i kh\u00e1i ni\u1ec7m t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh, b\u1ea3o \u0111\u1ea3m th\u1ed1ng nh\u1ea5t v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng quy \u0111\u1ecbnh ri\u00eang m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7, t\u1ee9c l\u00e0 d\u00f9 c\u00f3 ph\u00e1t sinh giao d\u1ecbch cho vay, b\u1ea3o l\u00e3nh nh\u01b0ng kh\u00f4ng b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 \u1edf n\u1ed9i dung n\u00e0y, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00edn d\u1ee5ng, x\u1eed l\u00fd n\u1ee3 c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd ph\u1ea1m vi lo\u1ea1i tr\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o.<\/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>Tr\u01b0\u1eddng h\u1ee3p cho vay, b\u1ea3o l\u00e3nh kh\u00f4ng x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng quy \u0111\u1ecbnh ri\u00eang m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7, t\u1ee9c l\u00e0 d\u00f9 c\u00f3 ph\u00e1t sinh giao d\u1ecbch cho vay, b\u1ea3o l\u00e3nh nh\u01b0ng kh\u00f4ng b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 \u1edf n\u1ed9i dung n\u00e0y, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00edn d\u1ee5ng, x\u1eed l\u00fd n\u1ee3 c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd ph\u1ea1m vi lo\u1ea1i tr\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng: So s\u00e1nh tr\u01b0\u1eddng h\u1ee3p cho vay, b\u1ea3o l\u00e3nh kh\u00f4ng x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u6807\u51c6<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ngh\u1ecb \u0111\u1ecbnh 132<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ngh\u1ecb \u0111\u1ecbnh 255<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110i\u1ec3m m\u1edbi<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p cho vay, b\u1ea3o l\u00e3nh kh\u00f4ng x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p b\u00ean cho vay, b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ebfp t\u1ee5c gi\u1eef c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb v\u00e0 b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7, c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 v\u00e0 kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean n\u1ee3.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay, b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/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>Quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c ti\u00eau ch\u00ed quen thu\u1ed9c v\u1ec1 vay, cho vay, m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c doanh nghi\u1ec7p quan t\u00e2m nhi\u1ec1u nh\u1ea5t khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 ch\u00ednh l\u00e0 vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft sang c\u1ea3 giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i c\u00f3 th\u1ec3 khi\u1ebfn nhi\u1ec1u giao d\u1ecbch tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd nay ph\u1ea3i \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t l\u1ea1i.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng: So s\u00e1nh quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh c\u0169<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh m\u1edbi<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec3m c\u1eadp nh\u1eadt<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ec9 quy \u0111\u1ecbnh giao d\u1ecbch vay, cho vay c\u00f3 gi\u00e1 tr\u1ecb \u00edt nh\u1ea5t b\u1eb1ng 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n c\u00f3 gi\u00e1 tr\u1ecb \u00edt nh\u1ea5t b\u1eb1ng 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, bao g\u1ed3m c\u1ea3 giao d\u1ecbch m\u01b0\u1ee3n v\u00e0 cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c quan h\u1ec7 gia \u0111\u00ecnh theo quy \u0111\u1ecbnh.<\/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\/\">\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00ea khai.<\/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>C\u00e1c ti\u00eau ch\u00ed li\u00ean k\u1ebft kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 c\u01a1 b\u1ea3n v\u1eabn ti\u1ebfp t\u1ee5c gi\u1eef nguy\u00ean c\u00e1c ti\u00eau ch\u00ed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 v\u1ed1n g\u00f3p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n ch\u1ec9 \u0111\u1ecbnh l\u00e3nh \u0111\u1ea1o v\u00e0 ki\u1ec3m so\u00e1t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 gia \u0111\u00ecnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t, c\u00f4ng ty li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, nh\u00ecn chung kh\u00f4ng c\u00f3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3, ch\u1ee7 y\u1ebfu c\u1eadp nh\u1eadt c\u0103n c\u1ee9 d\u1eabn chi\u1ebfu Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng hi\u1ec7n h\u00e0nh.<\/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\/\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255.<\/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>T\u1ed5ng h\u1ee3p 05 \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung \u1edf tr\u00ean, c\u00f3 th\u1ec3 r\u00fat ra 05 \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chuy\u1ec3n t\u1eeb quy \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp sang d\u1eabn chi\u1ebfu:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u kh\u00e1i ni\u1ec7m c\u1ed1t l\u00f5i nh\u01b0 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, c\u00f4ng ty m\u1eb9 t\u1ed1i cao, nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m tra thu\u1ebf \u0111\u1ec1u \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu t\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan, thay v\u00ec quy \u0111\u1ecbnh ri\u00eang l\u1ebb nh\u01b0 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1edf r\u1ed9ng tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay, b\u1ea3o l\u00e3nh:<\/b><span style=\"font-weight: 400;\"> B\u1ed5 sung th\u00eam t\u1ed5 ch\u1ee9c x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0o nh\u00f3m \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u00e0o ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft:<\/b><span style=\"font-weight: 400;\"> M\u1edf r\u1ed9ng ph\u1ea1m vi so v\u1edbi vi\u1ec7c ch\u1ec9 quy \u0111\u1ecbnh giao d\u1ecbch vay, cho vay nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 ch\u1ee7 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh l\u1eadp, n\u1ed9p b\u00e1o c\u00e1o v\u00e0 n\u01a1i n\u1ed9p b\u00e1o c\u00e1o, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung kh\u00e1i ni\u1ec7m v\u1ec1 t\u00ecnh tr\u1ea1ng kh\u00f4ng trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ed1ng nh\u1ea5t kh\u00e1i ni\u1ec7m c\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u1edbi c\u01a1 ch\u1ebf thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u:<\/b><span style=\"font-weight: 400;\"> G\u1eafn k\u1ebft tr\u1ef1c ti\u1ebfp v\u1edbi Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo c\u01a1 ch\u1ebf ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u.<\/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\/\">T\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/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>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec sau khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 n\u1eafm \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 n\u1ed9i dung so s\u00e1nh, c\u00e2u h\u1ecfi ti\u1ebfp theo m\u00e0 doanh nghi\u1ec7p c\u1ea7n tr\u1ea3 l\u1eddi l\u00e0:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 th\u00edch \u1ee9ng k\u1ecbp th\u1eddi v\u1edbi quy \u0111\u1ecbnh m\u1edbi?<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi th\u1eafc n\u00e0y, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec7n h\u00e0nh\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i c\u00e1c giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt quy tr\u00ecnh l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c n\u1ed9i dung tr\u00ean kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh do \u00e1p d\u1ee5ng nh\u1ea7m quy \u0111\u1ecbnh \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9 \u0111\u1ec3 t\u1ef1 r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 v\u00e0 giao d\u1ecbch theo quy \u0111\u1ecbnh m\u1edbi, c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n s\u00e2u v\u00e0 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 \u0111\u1ed1i chi\u1ebfu ch\u00ednh x\u00e1c t\u1eebng n\u1ed9i dung, t\u1eeb \u0111\u00f3 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n tu\u00e2n th\u1ee7 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.\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;\">Khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p kh\u00f4ng c\u00f3 nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 tr\u00ec ho\u00e3n vi\u1ec7c c\u1eadp nh\u1eadt. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu t\u1eebng n\u1ed9i dung v\u1edbi b\u1ea3ng so s\u00e1nh tr\u00ean \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u01b0 v\u1ea5n tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3, \u0111\u1ed3ng th\u1eddi chu\u1ea9n b\u1ecb t\u1ed1t h\u01a1n cho c\u00e1c \u0111\u1ee3t k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft s\u1eafp t\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>","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":4678,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/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":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4677\/revisions"}],"predecessor-version":[{"id":4682,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4677\/revisions\/4682"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4678"}],"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}]}}