{"id":4718,"date":"2026-07-22T15:01:19","date_gmt":"2026-07-22T08:01:19","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4718"},"modified":"2026-07-22T15:01:19","modified_gmt":"2026-07-22T08:01:19","slug":"nhung-gioi-han-va-quy-dinh-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/","title":{"rendered":"Nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh <\/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;\"> \u0111ang \u0111\u1eb7t ra h\u00e0ng lo\u1ea1t r\u00e0ng bu\u1ed9c m\u1edbi \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, t\u1eeb tr\u1ea7n chi ph\u00ed l\u00e3i vay 30%, nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf, cho \u0111\u1ebfn th\u1eddi h\u1ea1n 30 ng\u00e0y l\u00e0m vi\u1ec7c cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 si\u1ebft ch\u1eb7t c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb m\u00e0 c\u00f2n b\u1ed5 sung ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u1ed1i v\u1edbi t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c theo t\u1eebng \u0110i\u1ec1u kho\u1ea3n, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, lo\u1ea1i chi ph\u00ed ngay t\u1eeb k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi.<\/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\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Vi_sao_doanh_nghiep_can_nam_ro_nhung_gioi_han_va_quy_dinh_Nghi_dinh_255\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255?<\/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\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Nhung_gioi_han_quan_trong_trong_Nghi_dinh_255_doanh_nghiep_khong_duoc_vuot_qua\" >Nh\u1eefng gi\u1edbi h\u1ea1n quan tr\u1ecdng trong Ngh\u1ecb \u0111\u1ecbnh 255 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qua<\/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\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Nguyen_tac_dieu_chinh_gia_khong_duoc_lam_giam_nghia_vu_thue\" >Nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf<\/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\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Gioi_han_chi_phi_lai_vay_duoc_tru_theo_Nghi_dinh_255\" >Gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Cac_khoan_chi_phi_khong_duoc_khau_tru_khi_tinh_thue\" >C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Doanh_nghiep_chuc_nang_don_gian_khong_duoc_ganh_chiu_lo\" >Doanh nghi\u1ec7p ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c g\u00e1nh ch\u1ecbu l\u1ed7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Nhung_quy_dinh_can_biet_de_tuan_thu_Nghi_dinh_2552026ND-CP_dung_thoi_han\" >Nh\u1eefng quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft \u0111\u1ec3 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00fang th\u1eddi h\u1ea1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Nguyen_tac_ke_khai_thue_theo_ban_chat_giao_dich\" >Nguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf theo b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Nghia_vu_ke_khai_va_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >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<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Thoi_han_cung_cap_ho_so_khi_co_quan_thue_yeu_cau\" >Th\u1eddi h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u<\/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\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Yeu_cau_ve_Bao_cao_loi_nhuan_lien_quoc_gia\" >Y\u00eau c\u1ea7u v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/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\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Cac_truong_hop_duoc_mien_tru_nghia_vu_ke_khai_va_lap_ho_so\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/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\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Doanh_nghiep_can_lam_gi_sau_khi_nam_ro_nhung_gioi_han_va_quy_dinh_Nghi_dinh_255\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec sau khi n\u1eafm r\u00f5 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255?<\/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\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_nhung_gioi_han_va_quy_dinh_255\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Gioi_han_quan_trong_nhat_trong_Nghi_dinh_255_ma_doanh_nghiep_can_luu_y_la_gi\" >Gi\u1edbi h\u1ea1n quan tr\u1ecdng nh\u1ea5t trong Ngh\u1ecb \u0111\u1ecbnh 255 m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Chi_phi_lai_vay_tra_cho_ben_lien_ket_duoc_tru_toi_da_bao_nhieu_phan_tram\" >Chi ph\u00ed l\u00e3i vay tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau ph\u1ea7n tr\u0103m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Nhung_khoan_chi_phi_nao_tra_cho_ben_lien_ket_se_khong_duoc_cong_nhan_khi_tinh_thue\" >Nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0o tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn khi t\u00ednh thu\u1ebf?<\/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\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Doanh_nghiep_co_bat_buoc_phai_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong_va_khi_nao_can_hoan_thanh\" >Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng, v\u00e0 khi n\u00e0o c\u1ea7n ho\u00e0n th\u00e0nh?<\/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\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/#Khi_co_quan_thue_yeu_cau_doanh_nghiep_co_bao_nhieu_thoi_gian_de_cung_cap_Ho_so_xac_dinh_gia\" >Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, doanh nghi\u1ec7p c\u00f3 bao nhi\u00eau th\u1eddi gian \u0111\u1ec3 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_ro_nhung_gioi_han_va_quy_dinh_Nghi_dinh_255\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4720\" aria-describedby=\"caption-attachment-4720\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4720\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-can-nam-ro-nhung-gioi-han-va-quy-dinh-Nghi-dinh-255.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-can-nam-ro-nhung-gioi-han-va-quy-dinh-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-can-nam-ro-nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-can-nam-ro-nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-can-nam-ro-nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-can-nam-ro-nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4720\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ph\u1ea3i l\u00e0 v\u0103n b\u1ea3n ch\u1ec9 d\u00e0nh ri\u00eang cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia quy m\u00f4 l\u1edbn. Tr\u00ean th\u1ef1c t\u1ebf, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao tr\u00f9m m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, t\u1eeb giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, cho vay, cho thu\u00ea t\u00e0i s\u1ea3n, cho \u0111\u1ebfn c\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng m\u00e0 ngh\u1ecb \u0111\u1ecbnh \u0111\u1eb7t ra l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai ngh\u0129a v\u1ee5 thu\u1ebf d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t kinh t\u1ebf th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch, ch\u1ee9 kh\u00f4ng ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o h\u00ecnh th\u1ee9c th\u1ec3 hi\u1ec7n tr\u00ean h\u1ee3p \u0111\u1ed3ng. C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch, so s\u00e1nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp di\u1ec5n ra trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng, nh\u1eb1m lo\u1ea1i b\u1ecf nh\u1eefng y\u1ebfu t\u1ed1 ph\u00e1t sinh do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec nguy\u00ean t\u1eafc n\u00e0y m\u00e0 vi\u1ec7c hi\u1ec3u v\u00e0 n\u1eafm r\u00f5 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255 tr\u1edf n\u00ean \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh, r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, lo\u1ea1i tr\u1eeb chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c truy thu l\u00e0 ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 x\u1ea3y ra. \u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 h\u00ecnh dung, n\u1ed9i dung ti\u1ebfp theo s\u1ebd \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m th\u1ee9 nh\u1ea5t l\u00e0 nh\u1eefng gi\u1edbi h\u1ea1n ph\u00e1p l\u00fd mang t\u00ednh b\u1eaft bu\u1ed9c m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qua<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 nh\u00f3m th\u1ee9 hai l\u00e0 nh\u1eefng quy \u0111\u1ecbnh, ngh\u0129a v\u1ee5 m\u00e0 doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong k\u00ea khai.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_gioi_han_quan_trong_trong_Nghi_dinh_255_doanh_nghiep_khong_duoc_vuot_qua\"><\/span><b>Nh\u1eefng gi\u1edbi h\u1ea1n quan tr\u1ecdng trong Ngh\u1ecb \u0111\u1ecbnh 255 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qua<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4719\" aria-describedby=\"caption-attachment-4719\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4719\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-gioi-han-va-quy-dinh-Nghi-dinh-255.jpg\" alt=\"Nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-gioi-han-va-quy-dinh-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4719\" class=\"wp-caption-text\">Nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m quy \u0111\u1ecbnh \u0111\u1ea7u ti\u00ean trong nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 ch\u00ednh l\u00e0 c\u00e1c ranh gi\u1edbi ph\u00e1p l\u00fd m\u00e0 doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m v\u00e0 c\u00e1c \u0111i\u1ec1u ch\u1ec9nh b\u1ea5t l\u1ee3i t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_dieu_chinh_gia_khong_duoc_lam_giam_nghia_vu_thue\"><\/span><b>Nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 nguy\u00ean t\u1eafc xuy\u00ean su\u1ed1t v\u00e0 l\u00e0 gi\u1edbi h\u1ea1n cao nh\u1ea5t trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255. C\u1ee5 th\u1ec3, m\u1ecdi s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan \u0111\u1ebfn m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn hay t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. N\u00f3i c\u00e1ch kh\u00e1c, d\u00f9 doanh nghi\u1ec7p c\u00f3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u00e0o, k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p d\u1eabn \u0111\u1ebfn vi\u1ec7c gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf so v\u1edbi m\u1ee9c \u0111\u00e1ng ra ph\u1ea3i n\u1ed9p n\u1ebfu giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan. Nguy\u00ean t\u1eafc n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh xuy\u00ean su\u1ed1t t\u1ea1i \u0110i\u1ec1u 8 (Kho\u1ea3n 1, 2, 3), \u0110i\u1ec1u 13 (Kho\u1ea3n 4), \u0110i\u1ec1u 14 (Kho\u1ea3n 4), \u0110i\u1ec1u 15 (Kho\u1ea3n 4) v\u00e0 \u0110i\u1ec1u 18 (Kho\u1ea3n 2a) c\u1ee7a ngh\u1ecb \u0111\u1ecbnh, cho th\u1ea5y \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t quy \u0111\u1ecbnh \u0111\u01a1n l\u1ebb m\u00e0 l\u00e0 kim ch\u1ec9 nam \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gioi_han_chi_phi_lai_vay_duoc_tru_theo_Nghi_dinh_255\"><\/span><b>Gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 m\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch vay v\u1ed1n v\u1edbi b\u00ean li\u00ean k\u1ebft c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m l\u00e0 ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo \u0110i\u1ec1u 16, Kho\u1ea3n 3, t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi \u0111\u00e3 tr\u1eeb \u0111i l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 ng\u01b0\u1ee1ng 30% n\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i. Tuy nhi\u00ean, ngh\u1ecb \u0111\u1ecbnh c\u0169ng c\u00f3 quy \u0111\u1ecbnh mang t\u00ednh linh ho\u1ea1t h\u01a1n cho doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, v\u1edbi th\u1eddi gian chuy\u1ec3n ti\u1ebfp t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u00e1t sao trong c\u00f4ng t\u00e1c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 ho\u1eb7c b\u00ean li\u00ean k\u1ebft \u1edf m\u1ee9c cao.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/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><\/strong><\/span><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_phi_khong_duoc_khau_tru_khi_tinh_thue\"><\/span><b>C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh gi\u1edbi h\u1ea1n v\u1ec1 l\u00e3i vay, Ngh\u1ecb \u0111\u1ecbnh 255 c\u0169ng quy \u0111\u1ecbnh r\u00f5 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo \u0110i\u1ec1u 16, Kho\u1ea3n 1, c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Chi ph\u00ed tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c ch\u1ea5t; chi ph\u00ed kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u00ean li\u00ean k\u1ebft; ho\u1eb7c chi ph\u00ed tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, trong khi b\u00ean \u0111\u00f3 kh\u00f4ng t\u1ea1o ra b\u1ea5t k\u1ef3 gi\u00e1 tr\u1ecb gia t\u0103ng n\u00e0o cho giao d\u1ecbch.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, theo \u0110i\u1ec1u 16, Kho\u1ea3n 2, c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 ch\u1ec9 ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch cho m\u1ed9t b\u00ean li\u00ean k\u1ebft kh\u00e1c, c\u00e1c chi ph\u00ed mang t\u00ednh ch\u1ea5t tr\u00f9ng l\u1eb7p, ho\u1eb7c ph\u1ea7n chi ph\u00ed m\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ed9ng th\u00eam khi \u0111\u00f3ng vai tr\u00f2 trung gian trong vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a b\u00ean th\u1ee9 ba c\u0169ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u00e2y l\u00e0 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 m\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 khi h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chuc_nang_don_gian_khong_duoc_ganh_chiu_lo\"><\/span><b>Doanh nghi\u1ec7p ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c g\u00e1nh ch\u1ecbu l\u1ed7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t gi\u1edbi h\u1ea1n \u0111\u1eb7c th\u00f9 kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 2d, \u00e1p d\u1ee5ng ri\u00eang cho nh\u00f3m doanh nghi\u1ec7p c\u00f3 m\u00f4 h\u00ecnh kinh doanh \u0111\u01a1n gi\u1ea3n, ch\u1eb3ng h\u1ea1n nh\u01b0 doanh nghi\u1ec7p thu\u1ea7n t\u00fay s\u1ea3n xu\u1ea5t ho\u1eb7c ph\u00e2n ph\u1ed1i, kh\u00f4ng n\u1eafm gi\u1eef c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh quan tr\u1ecdng v\u00e0 kh\u00f4ng ph\u1ea3i g\u00e1nh ch\u1ecbu c\u00e1c r\u1ee7i ro mang t\u00ednh quy\u1ebft \u0111\u1ecbnh nh\u01b0 r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng hay r\u1ee7i ro h\u00e0ng t\u1ed3n kho. Theo quy \u0111\u1ecbnh n\u00e0y, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n nh\u01b0 tr\u00ean s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p g\u00e1nh ch\u1ecbu kho\u1ea3n l\u1ed7 ph\u00e1t sinh t\u1eeb nh\u1eefng r\u1ee7i ro m\u00e0 b\u1ea3n th\u00e2n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng c\u00e1c doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n trong chu\u1ed7i gi\u00e1 tr\u1ecb b\u1ecb &#8220;\u0111\u1ea9y&#8221; kho\u1ea3n l\u1ed7 t\u1eeb c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c b\u00ean li\u00ean k\u1ebft kh\u00e1c, qua \u0111\u00f3 b\u1ea3o v\u1ec7 ngu\u1ed3n thu Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_quy_dinh_can_biet_de_tuan_thu_Nghi_dinh_2552026ND-CP_dung_thoi_han\"><\/span><b>Nh\u1eefng quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft \u0111\u1ec3 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00fang th\u1eddi h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4721\" aria-describedby=\"caption-attachment-4721\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4721\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-ve-nghia-vu-ke-khai-thue.jpg\" alt=\"Nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255 v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-ve-nghia-vu-ke-khai-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-ve-nghia-vu-ke-khai-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-ve-nghia-vu-ke-khai-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-ve-nghia-vu-ke-khai-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-ve-nghia-vu-ke-khai-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4721\" class=\"wp-caption-text\">Nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255 v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi nh\u00f3m gi\u1edbi h\u1ea1n n\u00eau tr\u00ean, nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f2n bao g\u1ed3m m\u1ed9t nh\u00f3m c\u00e1c ngh\u0129a v\u1ee5 mang t\u00ednh th\u1ee7 t\u1ee5c, k\u00ea khai m\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong quan h\u1ec7 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_khai_thue_theo_ban_chat_giao_dich\"><\/span><b>Nguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf theo b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u1edf ph\u1ea7n \u0111\u1ea7u, \u0110i\u1ec1u 3 (Kho\u1ea3n 1) v\u00e0 \u0110i\u1ec1u 6 (Kho\u1ea3n 1) c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255 x\u00e1c l\u1eadp nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t kinh t\u1ebf th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch so s\u00e1nh gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp di\u1ec5n ra trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng, t\u1eeb \u0111\u00f3 lo\u1ea1i b\u1ecf c\u00e1c y\u1ebfu t\u1ed1 b\u1ecb chi ph\u1ed1i b\u1edfi quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u00e2y ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng l\u00fd lu\u1eadn cho to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 k\u00ea khai thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_va_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>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<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 18 (Kho\u1ea3n 2, 3), ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai th\u00f4ng tin theo c\u00e1c Ph\u1ee5 l\u1ee5c quy \u0111\u1ecbnh (Ph\u1ee5 l\u1ee5c I, II, III) v\u00e0 n\u1ed9p c\u00f9ng v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u1eb1ng n\u0103m. Kh\u00f4ng d\u1eebng l\u1ea1i \u1edf vi\u1ec7c k\u00ea khai, doanh nghi\u1ec7p c\u00f2n c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 l\u01b0u gi\u1eef H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m hai c\u1ea5u ph\u1ea7n ch\u00ednh l\u00e0 H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd trong nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf h\u00e0ng n\u0103m, v\u00e0 ph\u1ea3i lu\u00f4n \u1edf tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng \u0111\u1ec3 xu\u1ea5t tr\u00ecnh ngay khi c\u01a1 quan thu\u1ebf c\u00f3 y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 song song v\u1edbi qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, thay v\u00ec ch\u1edd \u0111\u1ebfn khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kh\u1ed1i l\u01b0\u1ee3ng th\u00f4ng tin v\u00e0 Ph\u1ee5 l\u1ee5c c\u1ea7n \u0111\u1ed1i chi\u1ebfu kh\u00e1 l\u1edbn, nhi\u1ec1u doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o<\/span><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><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n \u0111\u00fang c\u1ea5u tr\u00fac, \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_cung_cap_ho_so_khi_co_quan_thue_yeu_cau\"><\/span><b>Th\u1eddi h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u, theo \u0110i\u1ec1u 18 (Kho\u1ea3n 4), doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u. Ngh\u1ecb \u0111\u1ecbnh c\u0169ng c\u00f3 quy \u0111\u1ecbnh m\u1edf, cho ph\u00e9p gia h\u1ea1n th\u1eddi h\u1ea1n n\u00e0y m\u1ed9t l\u1ea7n, v\u1edbi th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c, n\u1ebfu doanh nghi\u1ec7p c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng. \u0110\u00e2y l\u00e0 m\u1ed1c th\u1eddi gian quan tr\u1ecdng m\u00e0 b\u1ed9 ph\u1eadn ph\u00e1p ch\u1ebf, thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m do ch\u1eadm cung c\u1ea5p h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>Y\u00eau c\u1ea7u v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, \u0110i\u1ec1u 19 quy \u0111\u1ecbnh th\u00eam m\u1ed9t ngh\u0129a v\u1ee5 quan tr\u1ecdng:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR).<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u0110\u00e1ng ch\u00fa \u00fd:<\/b><span style=\"font-weight: 400;\"> Ngay c\u1ea3 khi c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u1eabn c\u00f3 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o n\u00e0y. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, ch\u1eb3ng h\u1ea1n khi qu\u1ed1c gia n\u01a1i c\u00f4ng ty m\u1eb9 \u0111\u1eb7t tr\u1ee5 s\u1edf kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng v\u1edbi Vi\u1ec7t Nam, doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam s\u1ebd ph\u1ea3i tr\u1ef1c ti\u1ebfp n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i \u0111\u00e2y. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh 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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_tru_nghia_vu_ke_khai_va_lap_ho_so\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 nh\u01b0 tr\u00ean. \u0110i\u1ec1u 20 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai m\u1ed9t ph\u1ea7n ho\u1eb7c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb khi ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f9ng ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, c\u00f9ng \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 kh\u00f4ng c\u00f3 b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf, c\u1ee5 th\u1ec3 l\u00e0 c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng, c\u0169ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb n\u00e0y trong nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 s\u1ebd gi\u00fap doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, gi\u1ea3m b\u1edbt \u0111\u00e1ng k\u1ec3 g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 h\u00e0nh ch\u00ednh m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/diem-moi-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=\"Doanh_nghiep_can_lam_gi_sau_khi_nam_ro_nhung_gioi_han_va_quy_dinh_Nghi_dinh_255\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec sau khi n\u1eafm r\u00f5 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4722\" aria-describedby=\"caption-attachment-4722\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4722\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-lam-gi-sau-khi-nam-ro-nhung-gioi-han-va-quy-dinh-Nghi-dinh-255.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec sau khi n\u1eafm r\u00f5 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-lam-gi-sau-khi-nam-ro-nhung-gioi-han-va-quy-dinh-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-lam-gi-sau-khi-nam-ro-nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-lam-gi-sau-khi-nam-ro-nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-lam-gi-sau-khi-nam-ro-nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-lam-gi-sau-khi-nam-ro-nhung-gioi-han-va-quy-dinh-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4722\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec sau khi n\u1eafm r\u00f5 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255, b\u01b0\u1edbc ti\u1ebfp theo m\u00e0 doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n l\u00e0 chuy\u1ec3n h\u00f3a nh\u1eefng ki\u1ebfn th\u1ee9c n\u00e0y th\u00e0nh h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3 trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb thu\u1ebf n\u1ed9i b\u1ed9. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 vi\u1ec7c doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t l\u1ea1i ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec7n h\u00e0nh<\/b><span style=\"font-weight: 400;\">, \u0111\u1ed1i chi\u1ebfu v\u1edbi nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf theo \u0110i\u1ec1u 8, 13, 14, 15 v\u00e0 18.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay<\/b><span style=\"font-weight: 400;\"> \u0111ang h\u1ea1ch to\u00e1n so v\u1edbi ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30% theo \u0110i\u1ec1u 16, Kho\u1ea3n 3, \u0111\u1ed3ng th\u1eddi l\u00ean k\u1ebf ho\u1ea1ch chuy\u1ec3n ti\u1ebfp ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c trong th\u1eddi h\u1ea1n 5 n\u0103m n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\"> (H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u) \u0111\u1ea7y \u0111\u1ee7 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf, tr\u00e1nh b\u1ecb \u0111\u1ed9ng khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u trong th\u1eddi h\u1ea1n 30 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia hay kh\u00f4ng<\/b><span style=\"font-weight: 400;\">, c\u0103n c\u1ee9 v\u00e0o doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao theo \u0110i\u1ec1u 19.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb theo \u0110i\u1ec1u 20<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh li\u1ec7u doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3m b\u1edbt ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 hay kh\u00f4ng, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 doanh thu v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft \u1edf m\u1ee9c th\u1ea5p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p v\u00e0 li\u00ean t\u1ee5c c\u1eadp nh\u1eadt c\u1ee7a c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc t\u00ecm \u0111\u1ebfn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network, gi\u00fap r\u00e0 so\u00e1t to\u00e0n di\u1ec7n ch\u00ednh s\u00e1ch gi\u00e1, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro thu\u1ebf v\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n tu\u00e2n th\u1ee7 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng n\u1eafm b\u1eaft v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255 ngay t\u1eeb b\u00e2y gi\u1edd kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch, b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c si\u1ebft ch\u1eb7t c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, m\u00e0 c\u00f2n t\u00e1i c\u1ea5u tr\u00fac to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, t\u1eeb nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf, tr\u1ea7n chi ph\u00ed l\u00e3i vay 30%, c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecb lo\u1ea1i tr\u1eeb, cho \u0111\u1ebfn ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u1ed1i v\u1edbi t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. \u0110\u00e2y l\u00e0 nh\u1eefng thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch doanh nghi\u1ec7p h\u1ea1ch to\u00e1n chi ph\u00ed, l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 thu\u1ebf h\u1eb1ng n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng n\u1eafm r\u00f5 v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026 s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1, lo\u1ea1i chi ph\u00ed ho\u1eb7c truy thu thu\u1ebf sau n\u00e0y. \u0110\u1eb7c bi\u1ec7t, v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 giao d\u1ecbch li\u00ean k\u1ebft l\u1edbn ho\u1eb7c l\u00e0 th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, vi\u1ec7c r\u00e0 so\u00e1t ch\u00ednh s\u00e1ch gi\u00e1, chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n song song v\u1edbi qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, thay v\u00ec ch\u1edd \u0111\u1ebfn khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 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>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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_nhung_gioi_han_va_quy_dinh_255\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \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=\"Gioi_han_quan_trong_nhat_trong_Nghi_dinh_255_ma_doanh_nghiep_can_luu_y_la_gi\"><\/span>Gi\u1edbi h\u1ea1n quan tr\u1ecdng nh\u1ea5t trong Ngh\u1ecb \u0111\u1ecbnh 255 m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd l\u00e0 g\u00ec? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNguy\u00ean t\u1eafc cao nh\u1ea5t, xuy\u00ean su\u1ed1t to\u00e0n b\u1ed9 ngh\u1ecb \u0111\u1ecbnh l\u00e0 m\u1ecdi \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn hay t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. \u0110\u00e2y l\u00e0 ranh gi\u1edbi doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qua khi th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u00e0o.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_tra_cho_ben_lien_ket_duoc_tru_toi_da_bao_nhieu_phan_tram\"><\/span>Chi ph\u00ed l\u00e3i vay tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau ph\u1ea7n tr\u0103m?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0110i\u1ec1u 16, Kho\u1ea3n 3, t\u1ed5ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay) kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3. Ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ngay nh\u01b0ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 5 n\u0103m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nhung_khoan_chi_phi_nao_tra_cho_ben_lien_ket_se_khong_duoc_cong_nhan_khi_tinh_thue\"><\/span>Nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0o tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn khi t\u00ednh thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0110i\u1ec1u 16 (Kho\u1ea3n 1, 2), c\u00e1c kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb g\u1ed3m: chi ph\u00ed tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c ch\u1ea5t, kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng quy m\u00f4, ho\u1eb7c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i qu\u1ed1c gia kh\u00f4ng thu thu\u1ebf TNDN m\u00e0 kh\u00f4ng t\u1ea1o gi\u00e1 tr\u1ecb gia t\u0103ng; chi ph\u00ed d\u1ecbch v\u1ee5 ch\u1ec9 ph\u1ee5c v\u1ee5 b\u00ean li\u00ean k\u1ebft kh\u00e1c, mang t\u00ednh tr\u00f9ng l\u1eb7p, ho\u1eb7c ph\u1ea7n ph\u00ed b\u00ean li\u00ean k\u1ebft c\u1ed9ng th\u00eam khi l\u00e0m trung gian cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a b\u00ean th\u1ee9 ba.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_phai_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong_va_khi_nao_can_hoan_thanh\"><\/span>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng, v\u00e0 khi n\u00e0o c\u1ea7n ho\u00e0n th\u00e0nh?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo \u0110i\u1ec1u 18, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb) b\u1eaft bu\u1ed9c k\u00ea khai theo Ph\u1ee5 l\u1ee5c I, II, III k\u00e8m T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, \u0111\u1ed3ng th\u1eddi l\u1eadp v\u00e0 l\u01b0u gi\u1eef H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u. H\u1ed3 s\u01a1 ph\u1ea3i ho\u00e0n th\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf h\u00e0ng n\u0103m v\u00e0 s\u1eb5n s\u00e0ng xu\u1ea5t tr\u00ecnh khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.                    <\/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_co_quan_thue_yeu_cau_doanh_nghiep_co_bao_nhieu_thoi_gian_de_cung_cap_Ho_so_xac_dinh_gia\"><\/span>Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, doanh nghi\u1ec7p c\u00f3 bao nhi\u00eau th\u1eddi gian \u0111\u1ec3 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0110i\u1ec1u 18, Kho\u1ea3n 4, doanh nghi\u1ec7p ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn v\u0103n b\u1ea3n y\u00eau c\u1ea7u. Th\u1eddi h\u1ea1n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n m\u1ed9t l\u1ea7n, t\u1ed1i \u0111a 15 ng\u00e0y l\u00e0m vi\u1ec7c, n\u1ebfu c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng.                     <\/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\": \"Gi\u1edbi h\u1ea1n quan tr\u1ecdng nh\u1ea5t trong Ngh\u1ecb \u0111\u1ecbnh 255 m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd l\u00e0 g\u00ec? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Nguy\u00ean t\u1eafc cao nh\u1ea5t, xuy\u00ean su\u1ed1t to\u00e0n b\u1ed9 ngh\u1ecb \u0111\u1ecbnh l\u00e0 m\u1ecdi \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn hay t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. \u0110\u00e2y l\u00e0 ranh gi\u1edbi doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qua khi th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u00e0o.\"\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\": \"Chi ph\u00ed l\u00e3i vay tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau ph\u1ea7n tr\u0103m?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0110i\u1ec1u 16, Kho\u1ea3n 3, t\u1ed5ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay) kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3. 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Theo \u0110i\u1ec1u 18, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb) b\u1eaft bu\u1ed9c k\u00ea khai theo Ph\u1ee5 l\u1ee5c I, II, III k\u00e8m T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, \u0111\u1ed3ng th\u1eddi l\u1eadp v\u00e0 l\u01b0u gi\u1eef H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u. 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Th\u1eddi h\u1ea1n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n m\u1ed9t l\u1ea7n, t\u1ed1i \u0111a 15 ng\u00e0y l\u00e0m vi\u1ec7c, n\u1ebfu c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111ang \u0111\u1eb7t ra h\u00e0ng lo\u1ea1t r\u00e0ng bu\u1ed9c m\u1edbi \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, t\u1eeb tr\u1ea7n chi ph\u00ed l\u00e3i vay 30%, nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf, cho \u0111\u1ebfn th\u1eddi h\u1ea1n 30 ng\u00e0y l\u00e0m vi\u1ec7c cung c\u1ea5p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4719,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4718","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\/4718","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=4718"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4718\/revisions"}],"predecessor-version":[{"id":4723,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4718\/revisions\/4723"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4719"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}