{"id":4709,"date":"2026-07-18T16:27:38","date_gmt":"2026-07-18T09:27:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4709"},"modified":"2026-07-18T16:27:38","modified_gmt":"2026-07-18T09:27:38","slug":"dich-vu-tuan-thu-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/","title":{"rendered":"D\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255: C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1 v\u00e0 tri\u1ec3n khai h\u1ec7 th\u1ed1ng ph\u00e2n t\u00edch r\u1ee7i ro b\u1eb1ng d\u1eef li\u1ec7u l\u1edbn n\u0103m 2026, d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7<\/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;\">, v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Th\u1ef1c t\u1ebf cho th\u1ea5y, ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong h\u1ed3 s\u01a1 c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf h\u00e0ng t\u1ef7 \u0111\u1ed3ng, b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u01b0a v\u00e0o di\u1ec7n thanh tra th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y gi\u00fap doanh nghi\u1ec7p nh\u00ecn r\u00f5 to\u00e0n c\u1ea3nh r\u1ee7i ro, c\u1eadp nh\u1eadt \u0111\u00fang c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p tu\u00e2n th\u1ee7 hi\u1ec7u qu\u1ea3, t\u1eeb \u0111\u00f3 b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n, t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf v\u00e0 gi\u1eef v\u1eefng uy t\u00edn doanh nghi\u1ec7p trong m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd ng\u00e0y c\u00e0ng kh\u1eaft khe.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Dich_vu_tuan_thu_Nghi_dinh_2552026_la_gi\" >D\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255\/2026 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Thuc_trang_quan_ly_thue_va_thanh_tra_giao_dich_lien_ket_nam_2026\" >Th\u1ef1c tr\u1ea1ng qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 thanh tra giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Tong_quan_phap_ly_Nghi_dinh_2552026ND-CP\" >T\u1ed5ng quan ph\u00e1p l\u00fd Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Nhan_dien_Ben_co_quan_he_lien_ket_theo_quy_dinh_moi\" >Nh\u1eadn di\u1ec7n B\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Nhung_kho_khan_va_rao_can_thuc_te_gay_tro_ngai_cho_doanh_nghiep\" >Nh\u1eefng kh\u00f3 kh\u0103n v\u00e0 r\u00e0o c\u1ea3n th\u1ef1c t\u1ebf g\u00e2y tr\u1edf ng\u1ea1i cho doanh nghi\u1ec7p<\/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\/dich-vu-tuan-thu-nghi-dinh-255\/#Quy_dinh_khong_che_chi_phi_lai_vay\" >Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/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\/dich-vu-tuan-thu-nghi-dinh-255\/#Su_chenh_nhau_giua_Chuan_muc_Ke_toan_va_Luat_Thue\" >S\u1ef1 ch\u00eanh nhau gi\u1eefa Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Thu\u1ebf<\/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\/dich-vu-tuan-thu-nghi-dinh-255\/#Thach_thuc_trong_viec_tim_kiem_du_lieu_so_sanh_Benchmarking\" >Th\u00e1ch th\u1ee9c trong vi\u1ec7c t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking)<\/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\/dich-vu-tuan-thu-nghi-dinh-255\/#Phan_tich_05_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >Ph\u00e2n t\u00edch 05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Rui_ro_thue_khi_thieu_am_hieu_quy_dinh_moi\" >R\u1ee7i ro thu\u1ebf khi thi\u1ebfu am hi\u1ec3u quy \u0111\u1ecbnh m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Diem_moi_ve_nguong_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Diem_moi_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Giai_phap_toan_dien_tu_dich_vu_tuan_thu_Nghi_dinh_255_ve_giao_dich_lien_ket\" >Gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n t\u1eeb d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/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\/dich-vu-tuan-thu-nghi-dinh-255\/#Bang_gia_dich_vu_tuan_thu_Nghi_dinh_255_giao_dich_lien_ket\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255 giao d\u1ecbch li\u00ean k\u1ebft<\/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\/dich-vu-tuan-thu-nghi-dinh-255\/#Tai_sao_nen_chon_MAN_lam_don_vi_dong_hanh\" >T\u1ea1i sao n\u00ean ch\u1ecdn MAN l\u00e0m \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh?<\/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\/dich-vu-tuan-thu-nghi-dinh-255\/#Ket_luan_va_khuyen_nghi\" >K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/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\/dich-vu-tuan-thu-nghi-dinh-255\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_dich_vu_tuan_thu_Nghi_dinh_255\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Doanh_nghiep_nao_bat_buoc_phai_tuan_thu_Nghi_dinh_2552026\" >Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255\/2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Quy_dinh_khong_che_chi_phi_lai_vay_ap_dung_the_nao\" >Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u00e1p d\u1ee5ng th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_gom_nhung_gi\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tuan-thu-nghi-dinh-255\/#Khi_nao_doanh_nghiep_phai_lap_va_nop_ho_so_theo_Nghi_dinh_2552026\" >Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_tuan_thu_Nghi_dinh_2552026_la_gi\"><\/span><b>D\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255\/2026 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255\/2026 l\u00e0 d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, k\u00ea khai thu\u1ebf v\u00e0 ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, ph\u00f9 h\u1ee3p v\u1edbi khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ea5y r\u00f5 v\u00ec sao d\u1ecbch v\u1ee5 n\u00e0y tr\u1edf n\u00ean c\u1ea5p thi\u1ebft, c\u1ea7n nh\u00ecn v\u00e0o b\u1ee9c tranh qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026 \u0111ang thay \u0111\u1ed5i m\u1ea1nh m\u1ebd ra sao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_trang_quan_ly_thue_va_thanh_tra_giao_dich_lien_ket_nam_2026\"><\/span><b>Th\u1ef1c tr\u1ea1ng qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 thanh tra giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u1edbi s\u1ef1 v\u1eadn h\u00e0nh ng\u00e0y c\u00e0ng to\u00e0n di\u1ec7n c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro. C\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u l\u1edbn k\u1ebft n\u1ed1i li\u00ean th\u00f4ng v\u1edbi c\u00e1c qu\u1ed1c gia trong m\u1ea1ng l\u01b0\u1edbi trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf to\u00e0n c\u1ea7u, \u0111\u1ed3ng th\u1eddi \u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o \u0111\u1ec3 r\u00e0 so\u00e1t c\u00e1c sai l\u1ec7ch v\u1ec1 gi\u00e1 giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, ng\u00e0y 09\/7\/2026 c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n gi\u1edbi thi\u1ec7u 10 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, cho th\u1ea5y c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111ang chuy\u1ec3n d\u1ecbch d\u1ea7n t\u1eeb m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ea7n t\u00fay (t\u1eadp trung ph\u00e1t hi\u1ec7n sai ph\u1ea1m, thanh tra x\u1eed l\u00fd sau) sang m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7, l\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m trung t\u00e2m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean r\u01a1i v\u00e0o t\u1ea7m ng\u1eafm n\u1ebfu c\u00f3 t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn th\u1ea5p b\u1ea5t th\u01b0\u1eddng so v\u1edbi m\u1ee9c trung b\u00ecnh ng\u00e0nh ho\u1eb7c ph\u00e1t sinh chi ph\u00ed l\u00e3i vay l\u1edbn t\u1eeb c\u00e1c b\u00ean li\u00ean quan. Nhi\u1ec1u doanh nghi\u1ec7p, do kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp c\u00e1c quy \u0111\u1ecbnh m\u1edbi, \u0111\u00e3 v\u00f4 t\u00ecnh t\u1ea1o ra c\u00e1c l\u1ed7 h\u1ed5ng trong h\u1ed3 s\u01a1, d\u1eabn \u0111\u1ebfn b\u1ecb truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u00e0 b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n r\u1ee7i ro cao. Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c t\u00ecm \u0111\u1ebfn m\u1ed9t d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 chuy\u00ean nghi\u1ec7p, c\u1eadp nh\u1eadt \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p an to\u00e0n nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, tr\u01b0\u1edbc khi x\u1eed l\u00fd r\u1ee7i ro, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_phap_ly_Nghi_dinh_2552026ND-CP\"><\/span><b>T\u1ed5ng quan ph\u00e1p l\u00fd Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4711\" aria-describedby=\"caption-attachment-4711\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4711\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-va-tong-quan-phap-ly-quy-dinh-moi-nhat.jpg\" alt=\"D\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 t\u1ed5ng quan ph\u00e1p l\u00fd quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-va-tong-quan-phap-ly-quy-dinh-moi-nhat.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-va-tong-quan-phap-ly-quy-dinh-moi-nhat-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-va-tong-quan-phap-ly-quy-dinh-moi-nhat-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-va-tong-quan-phap-ly-quy-dinh-moi-nhat-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-va-tong-quan-phap-ly-quy-dinh-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4711\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 t\u1ed5ng quan ph\u00e1p l\u00fd quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn (BEPS), \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ed1ng nh\u1ea5t v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. D\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh d\u1ef1a tr\u00ean hai nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp: So s\u00e1nh gi\u00e1 giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p v\u1edbi gi\u00e1 c\u1ee7a c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c: C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf c\u00e1c h\u1ee3p \u0111\u1ed3ng h\u00ecnh th\u1ee9c n\u1ebfu b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng, nh\u1eb1m ng\u0103n ch\u1eb7n vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c sang c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP nay d\u1eabn chi\u1ebfu tr\u1ef1c ti\u1ebfp theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t, \u0111\u1ea7y \u0111\u1ee7 trong to\u00e0n h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_Ben_co_quan_he_lien_ket_theo_quy_dinh_moi\"><\/span><b>Nh\u1eadn di\u1ec7n B\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4712\" aria-describedby=\"caption-attachment-4712\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4712\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-giup-nhan-dien-ben-lien-ket.jpg\" alt=\"D\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255 gi\u00fap nh\u1eadn di\u1ec7n b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-giup-nhan-dien-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-giup-nhan-dien-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-giup-nhan-dien-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-giup-nhan-dien-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-giup-nhan-dien-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4712\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255 gi\u00fap nh\u1eadn di\u1ec7n b\u00ean li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft v\u1eabn l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t trong d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7. Theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1edf h\u1eefu v\u1ed1n:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t b\u00ean n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ec1n \u0111i\u1ec1u h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t b\u00ean tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t vi\u1ec7c quy\u1ebft \u0111\u1ecbnh nh\u00e2n s\u1ef1 c\u1ea5p cao ho\u1eb7c c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ed1i quan h\u1ec7 vay v\u1ed1n \u0111\u1eb7c th\u00f9:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y v\u1eabn l\u00e0 r\u00e0o c\u1ea3n l\u1edbn \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t. N\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c (k\u1ec3 c\u1ea3 ng\u00e2n h\u00e0ng) m\u00e0 kho\u1ea3n vay \u0111\u00f3 chi\u1ebfm \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n, th\u00ec \u0111\u01a1n v\u1ecb cho vay \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng:<\/b> Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung th\u00eam m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n (kh\u00f4ng ch\u1ec9 vay, cho vay nh\u01b0 tr\u01b0\u1edbc), \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, ho\u1eb7c vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 th\u00e2n nh\u00e2n v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh ho\u00e0n to\u00e0n m\u1edbi, tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp, nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 kh\u1eafc ph\u1ee5c c\u00e1c v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong th\u1ef1c ti\u1ec5n.<\/p>\n<p style=\"text-align: justify;\">Song song \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u0169ng b\u1ed5 sung m\u1ed9t tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0 ch\u1ee7 n\u1ee3 ho\u1eb7c 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, n\u1ebfu kh\u00f4ng tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p; \u0111\u1ec3 hi\u1ec3u r\u00f5 to\u00e0n b\u1ed9 c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p n\u00ean tham v\u1ea5n \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 quy \u0111\u1ecbnh \u0111\u00e3 r\u00f5 r\u00e0ng, th\u1ef1c t\u1ebf tri\u1ec3n khai l\u1ea1i l\u00e0 \u0111i\u1ec3m ngh\u1ebdn khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p th\u1ea5t b\u1ea1i khi t\u1ef1 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_kho_khan_va_rao_can_thuc_te_gay_tro_ngai_cho_doanh_nghiep\"><\/span><b>Nh\u1eefng kh\u00f3 kh\u0103n v\u00e0 r\u00e0o c\u1ea3n th\u1ef1c t\u1ebf g\u00e2y tr\u1edf ng\u1ea1i cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i Vi\u1ec7t Nam tuy minh b\u1ea1ch nh\u01b0ng l\u1ea1i c\u00f3 \u0111\u1ed9 ph\u1ee9c t\u1ea1p v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt c\u1ef1c cao. Doanh nghi\u1ec7p khi t\u1ef1 th\u1ef1c hi\u1ec7n th\u01b0\u1eddng g\u1eb7p ph\u1ea3i c\u00e1c r\u00e0o c\u1ea3n sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_khong_che_chi_phi_lai_vay\"><\/span><b>Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN v\u1eabn kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA. \u0110\u00e1ng l\u01b0u \u00fd, theo \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, nh\u1eefng doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vay theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u00f3, nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh li\u00ean t\u1ee5c c\u1ee7a ch\u00ednh s\u00e1ch v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Khi kh\u00f4ng c\u00f3 s\u1ef1 \u0111\u1ed3ng h\u00e0nh c\u1ee7a d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p, k\u1ebf to\u00e1n th\u01b0\u1eddng kh\u00f4ng bi\u1ebft c\u00e1ch t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac v\u1ed1n, d\u1eabn \u0111\u1ebfn vi\u1ec7c chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd, l\u00e0m t\u0103ng g\u00e1nh n\u1eb7ng thu\u1ebf TNDN m\u1ed9t c\u00e1ch oan u\u1ed5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_chenh_nhau_giua_Chuan_muc_Ke_toan_va_Luat_Thue\"><\/span><b>S\u1ef1 ch\u00eanh nhau gi\u1eefa Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u giao d\u1ecbch \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi nh\u1eadn l\u00e0 h\u1ee3p l\u1ec7 theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c thi\u1ebfu s\u1ef1 \u0111\u1ed3ng b\u1ed9 n\u00e0y khi\u1ebfn doanh nghi\u1ec7p l\u00fang t\u00fang khi gi\u1ea3i tr\u00ecnh. Tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap \u0111i\u1ec1u ch\u1ec9nh c\u00e1c sai bi\u1ec7t n\u00e0y ngay t\u1eeb kh\u00e2u l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_viec_tim_kiem_du_lieu_so_sanh_Benchmarking\"><\/span><b>Th\u00e1ch th\u1ee9c trong vi\u1ec7c t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 <\/span><b>th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u<\/b><span style=\"font-weight: 400;\"> khi ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfp \u0111\u1ebfn l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng m\u1edbi s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng b\u1ed5 sung &#8220;c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia&#8221; nh\u01b0 m\u1ed9t ngu\u1ed3n d\u1eef li\u1ec7u tin c\u1eady \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, quy \u0111\u1ecbnh ho\u00e0n to\u00e0n m\u1edbi so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi l\u1ef1a ch\u1ecdn ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u1ec3 ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch, tr\u00e1nh b\u1ecb b\u00e1c b\u1ecf h\u1ed3 s\u01a1 v\u00ec sai th\u1ee9 t\u1ef1 \u01b0u ti\u00ean. Ch\u1ec9 c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p m\u1edbi c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 khai th\u00e1c \u0111\u1ed3ng th\u1eddi d\u1eef li\u1ec7u c\u00f4ng khai, d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf (nh\u01b0 Orbis, Bloomberg, Moody&#8217;s) theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean lu\u1eadt \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 theo chu\u1ea9n qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_05_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Ph\u00e2n t\u00edch 05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4713\" aria-describedby=\"caption-attachment-4713\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4713\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-giup-phan-tich-05-phuong-phap-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"D\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255 gi\u00fap ph\u00e2n t\u00edch 05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-giup-phan-tich-05-phuong-phap-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-giup-phan-tich-05-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-giup-phan-tich-05-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-giup-phan-tich-05-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tuan-thu-Nghi-dinh-255-giup-phan-tich-05-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4713\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255 gi\u00fap ph\u00e2n t\u00edch 05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1, d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 s\u1ebd gi\u00fap doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP):<\/b><span style=\"font-weight: 400;\"> So s\u00e1nh tr\u1ef1c ti\u1ebfp gi\u00e1 s\u1ea3n ph\u1ea9m. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ch\u00ednh x\u00e1c nh\u1ea5t nh\u01b0ng kh\u00f3 t\u00ecm \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u1ed3ng ho\u00e0n h\u1ea3o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (RPM):<\/b><span style=\"font-weight: 400;\"> D\u1ef1a tr\u00ean m\u1ee9c l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (CP):<\/b><span style=\"font-weight: 400;\"> Th\u01b0\u1eddng \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, gia c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM):<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t, d\u1ef1a tr\u00ean t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean doanh thu ho\u1eb7c chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM):<\/b><span style=\"font-weight: 400;\"> D\u00f9ng cho c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p, c\u00e1c b\u00ean c\u00f9ng \u0111\u00f3ng g\u00f3p t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ed9c \u0111\u00e1o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP nay d\u1eabn chi\u1ebfu th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u00f9ng c\u00e1c y\u00eau c\u1ea7u c\u1ee5 th\u1ec3:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i ch\u1ee9ng minh vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1c ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh, n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c nguy\u00ean t\u1eafc tr\u00ean, h\u1ec7 qu\u1ea3 t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd c\u00f3 th\u1ec3 c\u1ef1c k\u1ef3 nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_thue_khi_thieu_am_hieu_quy_dinh_moi\"><\/span><b>R\u1ee7i ro thu\u1ebf khi thi\u1ebfu am hi\u1ec3u quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ee7i ro khi kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 chuy\u00ean nghi\u1ec7p ho\u1eb7c th\u1ef1c hi\u1ec7n sai quy \u0111\u1ecbnh l\u00e0 v\u00f4 c\u00f9ng l\u1edbn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u1ea4n \u0111\u1ecbnh thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn n\u1ebfu h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p b\u1ecb b\u00e1c b\u1ecf. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng \u0111\u00e1ng k\u1ec3. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung quy \u0111\u1ecbnh r\u1ea5t quan tr\u1ecdng: c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; B\u00e1o c\u00e1o n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo c\u00e1c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 cam k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> V\u1edbi m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, sau nhi\u1ec1u n\u0103m thanh tra, s\u1ed1 ti\u1ec1n ph\u1ea1t c\u00f3 th\u1ec3 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi s\u1ed1 thu\u1ebf g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro v\u1ec1 danh ti\u1ebfng:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro cao v\u1ec1 thu\u1ebf, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb thanh tra, ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean h\u01a1n. Vi\u1ec7c duy tr\u00ec d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 th\u01b0\u1eddng xuy\u00ean gi\u00fap doanh nghi\u1ec7p gi\u1eef v\u1eefng x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m t\u00edch c\u1ef1c \u0111\u00e1ng ch\u00fa \u00fd:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n, theo \u0111\u00f3 c\u01a1 quan thu\u1ebf s\u1ebd x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd r\u1ee7i ro, c\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh theo t\u1eebng l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p k\u00ea khai \u0111\u00fang, \u0111\u1ed3ng th\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin, d\u1eef li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p khi tham gia ch\u01b0\u01a1ng tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n m\u1ed9t gi\u1ea3i ph\u00e1p chuy\u00ean nghi\u1ec7p, c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec3m m\u1edbi, thay v\u00ec t\u1ef1 x\u1eed l\u00fd r\u1ee7i ro.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_nguong_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p quan t\u00e2m nh\u1ea5t l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 n\u00e2ng ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng), \u0111\u1ed3ng th\u1eddi b\u1ecf ti\u00eau ch\u00ed &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221; trong b\u1ed9 \u0111i\u1ec1u ki\u1ec7n x\u00e9t mi\u1ec5n. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y gi\u00fap m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro th\u1ea5p v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i xem m\u00ecnh c\u00f3 c\u00f2n thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 hay kh\u00f4ng sau khi ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 ngh\u0129a v\u1ee5 l\u1eadp, n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o CbCR nay \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean), quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o b\u00ecnh qu\u00e2n th\u00e1ng 12 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, thay v\u00ec theo doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf nh\u01b0 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh l\u00e0m r\u00f5 h\u01a1n c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam (v\u00ed d\u1ee5 khi b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf) c\u0169ng nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o CbCR ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o; b\u00e1o c\u00e1o ph\u1ea3i n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 m\u00e3 h\u00f3a qua h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e1c \u0111i\u1ec3m doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u1ea7n \u0111\u1eb7c bi\u1ec7t r\u00e0 so\u00e1t \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 ho\u1eb7c n\u1ed9p b\u00e1o c\u00e1o kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_toan_dien_tu_dich_vu_tuan_thu_Nghi_dinh_255_ve_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n t\u1eeb d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cung c\u1ea5p l\u1ed9 tr\u00ecnh h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p c\u1eadp nh\u1eadt v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP m\u1ed9t c\u00e1ch an to\u00e0n. N\u1ed9i dung d\u1ecbch v\u1ee5 chi ti\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp H\u1ed3 s\u01a1 3 c\u1ea5p \u0111\u1ed9: Bao g\u1ed3m H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR), theo \u0111\u00fang danh m\u1ee5c n\u1ed9i dung t\u1ea1i c\u00e1c ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i quan h\u1ec7 li\u00ean k\u1ebft: \u0110\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, \u0111i\u1ec3m m\u1edbi d\u1ec5 b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t c\u00e1c giao d\u1ecbch tr\u1ecdng y\u1ebfu: \u0110\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a ph\u00ed qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n, ph\u00ed b\u1ea3n quy\u1ec1n, v\u00e0 l\u00e3i vay theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai Ph\u1ee5 l\u1ee5c thu\u1ebf: \u0110\u1ea3m b\u1ea3o c\u00e1c ch\u1ec9 s\u1ed1 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n kh\u1edbp v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, theo \u0111\u00fang m\u1eabu Ph\u1ee5 l\u1ee5c I, II, III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i di\u1ec7n l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf: MAN &#8211; Master Accountant Network tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh gi\u1ea3i tr\u00ecnh, \u0111\u1ed1i tho\u1ea1i v\u1edbi \u0111o\u00e0n thanh tra \u0111\u1ec3 b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh tri\u1ec3n khai chuy\u00ean s\u00e2u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t m\u00f4 h\u00ecnh: Ph\u00e2n t\u00edch chu\u1ed7i gi\u00e1 tr\u1ecb v\u00e0 c\u00e1c d\u00f2ng giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis): X\u00e1c \u0111\u1ecbnh ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft, t\u1eeb \u0111\u00f3 ph\u00e2n t\u00edch chuy\u00ean s\u00e2u b\u00ean n\u00e0o ch\u1ecbu r\u1ee7i ro nhi\u1ec1u h\u01a1n \u0111\u1ec3 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecm ki\u1ebfm m\u1eabu so s\u00e1nh (Benchmarking): S\u1eed d\u1ee5ng \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 l\u1ecdc ra c\u00e1c doanh nghi\u1ec7p t\u01b0\u01a1ng \u0111\u1ed3ng nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o v\u00e0 t\u01b0 v\u1ea5n t\u1ed1i \u01b0u: \u0110\u01b0a ra khuy\u1ebfn ngh\u1ecb \u0111\u1ec3 doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch v\u1ec1 kho\u1ea3ng an to\u00e0n.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a>.<\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_tuan_thu_Nghi_dinh_255_giao_dich_lien_ket\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, MAN xin g\u1eedi t\u1edbi qu\u00fd doanh nghi\u1ec7p bi\u1ec3u ph\u00ed d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 sau:<\/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 gi\u00e1 d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i h\u00ecnh\/Quy m\u00f4<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00ed \u01b0\u1edbc t\u00ednh (VN\u0110)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t v\u00e0 K\u00ea khai Ph\u1ee5 l\u1ee5c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai theo ng\u01b0\u1ee1ng m\u1edbi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.000.000 &#8211; 45.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp Local File chuy\u00ean s\u00e2u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c gia c\u00f4ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">90.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp Master File\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e0nh vi\u00ean T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">110.000.000 &#8211; 200.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp, r\u00e0 so\u00e1t B\u00e1o c\u00e1o CbCR<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u m\u1edbi (750 tri\u1ec7u Euro)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 70.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Combo tr\u1ecdn g\u00f3i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m gi\u1ea3i tr\u00ecnh thanh tra<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 th\u1ecfa thu\u1eadn<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng gi\u00e1 tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o. M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c ch\u1ed1t sau khi chuy\u00ean gia c\u1ee7a MAN kh\u1ea3o s\u00e1t h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_nen_chon_MAN_lam_don_vi_dong_hanh\"><\/span><b>T\u1ea1i sao n\u00ean ch\u1ecdn MAN l\u00e0m \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ecb tr\u01b0\u1eddng c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u01b0ng d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f2i h\u1ecfi s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa ki\u1ebfn th\u1ee9c lu\u1eadt thu\u1ebf c\u1eadp nh\u1eadt li\u00ean t\u1ee5c, k\u1ef9 n\u0103ng t\u00e0i ch\u00ednh v\u00e0 kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u00ean gia chuy\u00ean bi\u1ec7t: MAN c\u00f3 \u0111\u1ed9i ng\u0169 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean bi\u1ec7t, ch\u1ec9 t\u1eadp trung v\u00e0o gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng (Transfer Pricing), kh\u00f4ng l\u00e0m \u0111\u1ea1i tr\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ngh\u1ec7 v\u00e0 D\u1eef li\u1ec7u: Cam k\u1ebft s\u1eed d\u1ee5ng d\u1eef li\u1ec7u s\u1ea1ch, c\u00f3 b\u1ea3n quy\u1ec1n, \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean theo quy \u0111\u1ecbnh m\u1edbi, \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 kh\u00f4ng b\u1ecb b\u00e1c b\u1ecf v\u00ec l\u1ed7i d\u1eef li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 duy ph\u00f2ng ng\u1eeba: D\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i t\u1eadp trung v\u00e0o vi\u1ec7c ng\u0103n ng\u1eeba r\u1ee7i ro tr\u01b0\u1edbc khi n\u00f3 x\u1ea3y ra, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi m\u1ecdi thay \u0111\u1ed5i ph\u00e1p l\u00fd, thay v\u00ec ch\u1ec9 \u0111i gi\u1ea3i quy\u1ebft h\u1eadu qu\u1ea3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ecf qua ho\u1eb7c l\u00e0m h\u1eddi h\u1ee3t h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 ch\u01b0a c\u1eadp nh\u1eadt c\u00e1c \u0111i\u1ec3m m\u1edbi v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft, ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u00e0 ng\u01b0\u1ee1ng CbCR, l\u00e0 h\u00e0nh \u0111\u1ed9ng m\u1ea1o hi\u1ec3m v\u1edbi t\u01b0\u01a1ng lai c\u1ee7a c\u00f4ng ty. \u0110\u1ea7u t\u01b0 v\u00e0o m\u1ed9t d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 uy t\u00edn, lu\u00f4n c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, l\u00e0 quy\u1ebft \u0111\u1ecbnh th\u00f4ng minh nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 th\u00e0nh qu\u1ea3 kinh doanh tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra thu\u1ebf kh\u1eaft khe t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng \u0111\u1ec3 nh\u1eefng sai s\u00f3t nh\u1ecf d\u1eabn \u0111\u1ebfn thi\u1ec7t h\u1ea1i h\u00e0ng t\u1ef7 \u0111\u1ed3ng. H\u00e3y <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 v\u1edbi MAN &#8211; Master Accountant Network <\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 r\u1ee7i ro 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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_tuan_thu_Nghi_dinh_255\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_bat_buoc_phai_tuan_thu_Nghi_dinh_2552026\"><\/span>Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255\/2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_khong_che_chi_phi_lai_vay_ap_dung_the_nao\"><\/span>Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u00e1p d\u1ee5ng th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA. Ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd trong k\u1ef3 nh\u01b0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_gom_nhung_gi\"><\/span>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP bao g\u1ed3m: Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft (Ph\u1ee5 l\u1ee5c I), H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File - Ph\u1ee5 l\u1ee5c II), H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File - Ph\u1ee5 l\u1ee5c III) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_phai_lap_va_nop_ho_so_theo_Nghi_dinh_2552026\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft h\u00e0ng n\u0103m v\u00e0 ho\u00e0n th\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. H\u1ed3 s\u01a1 kh\u00f4ng c\u1ea7n n\u1ed9p ngay nh\u01b0ng ph\u1ea3i s\u1eb5n s\u00e0ng cung c\u1ea5p khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. Ri\u00eang B\u00e1o c\u00e1o CbCR c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255\/2026?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u00e1p d\u1ee5ng th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA. 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