{"id":4725,"date":"2026-07-23T14:48:21","date_gmt":"2026-07-23T07:48:21","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4725"},"modified":"2026-07-23T14:48:21","modified_gmt":"2026-07-23T07:48:21","slug":"thong-tu-95-2026-tt-btc","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/","title":{"rendered":"\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e747\u67081\u65e5\uff0c\u8d22\u653f\u90e8\u6b63\u5f0f\u53d1\u5e03\u5982\u4e0b\uff1a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-95-2026-tt-btc-huong-dan-hiep-dinh-tranh-danh-thue-hai-lan-va-ngan-ngua-tron-thue-439970-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">\u901a\u51fd 95\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">,<\/span><\/strong> \u672c\u6587\u4ef6\u65e8\u5728\u6307\u5bfc\u53cc\u91cd\u5f81\u7a0e\u907f\u514d\u534f\u5b9a\u3001\u53cc\u8fb9\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09\u548c\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u673a\u5236\u7684\u5b9e\u65bd\u3002\u7531\u4e8e\u672c\u6587\u4ef6\u76f4\u63a5\u5f71\u54cd\u5728\u8d8a\u5357\u7a0e\u6cd5\u4e0d\u65ad\u53d8\u5316\u80cc\u666f\u4e0b\u8de8\u5883\u7eb3\u7a0e\u4e49\u52a1\u7684\u786e\u5b9a\uff0c\u56e0\u6b64\u53d7\u5230\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u3001\u8de8\u56fd\u516c\u53f8\uff0c\u5c24\u5176\u662f\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u5bc6\u5207\u5173\u6ce8\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u90a3\u4e48\uff0c\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7a76\u7adf\u89c4\u5b9a\u4e86\u4ec0\u4e48\uff1f\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u5728\u7533\u8bf7\u9002\u7528\u7a0e\u6536\u534f\u5b9a\u3001\u7533\u8bf7\u5b9e\u65bd\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09\u6216\u4e0e\u7a0e\u52a1\u673a\u5173\u534f\u5546\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u65f6\u4f1a\u53d7\u5230\u54ea\u4e9b\u5f71\u54cd\uff1f\u672c\u6587\u5c06\u7cfb\u7edf\u68b3\u7406\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7684\u6838\u5fc3\u5185\u5bb9\uff0c\u5e2e\u52a9\u60a8\u5728\u6df1\u5165\u4e86\u89e3\u5177\u4f53\u7a0b\u5e8f\u4e4b\u524d\u628a\u63e1\u5176\u6574\u4f53\u6846\u67b6\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" 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ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Uu_tien_ap_dung_Hiep_dinh_thue_khi_co_xung_dot_voi_phap_luat_trong_nuoc\" >\u5f53\u7a0e\u6536\u534f\u5b9a\u4e0e\u56fd\u5185\u6cd5\u53d1\u751f\u51b2\u7a81\u65f6\uff0c\u5e94\u4f18\u5148\u9002\u7528\u7a0e\u6536\u534f\u5b9a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Nguyen_tac_giai_thich_thuat_ngu_theo_Thong_tu_952026TT-BTC\" >\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u51fd\u89e3\u91ca\u672f\u8bed\u7684\u539f\u5219<\/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\/thong-tu-95-2026-tt-btc\/#Xac_dinh_doi_tuong_cu_tru_Nen_tang_de_huong_uu_dai_Hiep_dinh_thue\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Quy_dinh_ve_thu_nhap_chiu_thue_theo_Hiep_dinh\" >\u300a\u534f\u8bae\u300b\u9879\u4e0b\u5173\u4e8e\u5e94\u7a0e\u6536\u5165\u7684\u89c4\u5b9a<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Thu_nhap_tu_tien_lai_co_phan_lai_tien_cho_vay_tien_ban_quyen\" >\u80a1\u606f\u6536\u5165\u3001\u8d37\u6b3e\u5229\u606f\u6536\u5165\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u5165\u3002<\/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\/thong-tu-95-2026-tt-btc\/#Thu_nhap_tu_dich_vu_ky_thuat_va_chuyen_nhuong_tai_san\" >\u6280\u672f\u670d\u52a1\u548c\u8d22\u4ea7\u8f6c\u8ba9\u6536\u5165<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Quy_trinh_04_buoc_giai_quyet_ho_so_MAP\" >\u5904\u7406 MAP \u5e94\u7528\u7a0b\u5e8f\u7684 4 \u4e2a\u6b65\u9aa4\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Cac_truong_hop_bi_tu_choi_ho_so_MAP\" >MAP\u7533\u8bf7\u88ab\u62d2\u7edd\u7684\u6848\u4f8b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Co_che_APA_Diem_nhan_quan_trong_voi_doanh_nghiep_co_giao_dich_lien_ket\" >\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u673a\u5236\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u4e00\u9879\u5173\u952e\u4eae\u70b9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#APA_don_phuong_song_phuong_da_phuong_khac_nhau_the_nao\" >\u5355\u4fa7\u3001\u53cc\u4fa7\u548c\u591a\u4fa7APA\u4e4b\u95f4\u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Dieu_kien_giao_dich_duoc_de_nghi_ap_dung_APA\" >\u5efa\u8bae\u91c7\u7528APA\u8fdb\u884c\u4ea4\u6613\u7684\u6761\u6b3e\u548c\u6761\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Quy_trinh_04_buoc_xu_ly_ho_so_APA\" >\u5904\u7406APA\u7533\u8bf7\u76844\u4e2a\u6b65\u9aa4\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Thoi_han_hieu_luc_va_gia_han_APA\" >APA\u6709\u6548\u671f\u53ca\u7eed\u7b7e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Cac_truong_hop_sua_doi_huy_bo_thu_hoi_APA\" >\u6d89\u53ca\u4fee\u6539\u3001\u53d6\u6d88\u6216\u64a4\u9500\u884c\u653f\u7a0b\u5e8f\u6388\u6743\u7684\u6848\u4ef6\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Doanh_nghiep_can_chuan_bi_gi_de_tuan_thu_Thong_Tu_952026TT-BTC\" >\u4f01\u4e1a\u9700\u8981\u505a\u54ea\u4e9b\u51c6\u5907\u624d\u80fd\u9075\u5b88\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Ra_soat_ho_so_giao_dich_lien_ket_theo_yeu_cau_moi\" >\u6839\u636e\u65b0\u8981\u6c42\u5ba1\u67e5\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Chu_dong_tu_van_chuyen_gia_khi_de_nghi_ap_dung_MAPAPA\" >\u5728\u63d0\u51fa\u5b9e\u65bd MAP\/APA \u65f6\uff0c\u4e3b\u52a8\u5bfb\u6c42\u4e13\u5bb6\u5efa\u8bae\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Luu_y_ve_nghia_vu_bao_mat_va_cung_cap_thong_tin\" >\u5173\u4e8e\u4fdd\u5bc6\u548c\u4fe1\u606f\u63d0\u4f9b\u4e49\u52a1\u7684\u8bf4\u660e\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_952026TT-BTC_la_gi_Can_cu_phap_ly_va_pham_vi_dieu_chinh\"><\/span><b>\u4ec0\u4e48\u662f\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u51fd\uff1f\u5176\u6cd5\u5f8b\u4f9d\u636e\u548c\u9002\u7528\u8303\u56f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4726\" aria-describedby=\"caption-attachment-4726\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4726\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-toan-dien-ve-Hiep-dinh-thue-MAP-va-APA.jpg\" alt=\"Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n v\u1ec1 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, MAP v\u00e0 APA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-toan-dien-ve-Hiep-dinh-thue-MAP-va-APA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-toan-dien-ve-Hiep-dinh-thue-MAP-va-APA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-toan-dien-ve-Hiep-dinh-thue-MAP-va-APA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-toan-dien-ve-Hiep-dinh-thue-MAP-va-APA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-toan-dien-ve-Hiep-dinh-thue-MAP-va-APA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4726\" class=\"wp-caption-text\">95\/2026\/TT-BTC \u901a\u51fd\u5bf9\u7a0e\u6536\u534f\u8bae\u3001\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\u548c\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u63d0\u4f9b\u4e86\u5168\u9762\u7684\u6307\u5bfc\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_952026TT-BTC_ra_doi_tren_co_so_phap_ly_nao\"><\/span><b>\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u662f\u6839\u636e\u4ec0\u4e48\u6cd5\u5f8b\u4f9d\u636e\u53d1\u5e03\u7684\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u957f\u53d1\u5e03\u7684\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u57fa\u4e8e\u76f8\u5f53\u5e7f\u6cdb\u7684\u6cd5\u5f8b\u6846\u67b6\uff0c\u53cd\u6620\u4e86\u8be5\u9886\u57df\u7684\u8de8\u5b66\u79d1\u6027\u8d28\uff1a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c108\/2025\/QH15\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u56fd\u9645\u6761\u7ea6\u6cd5\u7b2c108\/2016\/QH13\u53f7\uff08\u7ecf\u7b2c137\/2025\/QH15\u53f7\u6cd5\u5f8b\u4fee\u8ba2\u548c\u8865\u5145\uff09\uff0c, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5b9e\u65bd\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u3001\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u3001\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4ee5\u53ca\u5173\u4e8e\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u6307\u5bfc\u539f\u5219\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u65f6\u63f4\u5f15\u591a\u9879\u6cd5\u4ee4\u8868\u660e\uff0c\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u51fd\u5e76\u975e\u72ec\u7acb\u6587\u4ef6\uff0c\u800c\u662f\u65e8\u5728\u5c06\u7a0e\u6536\u534f\u8bae\u7684\u6761\u6b3e\u4e0e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5df2\u786e\u7acb\u7684\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u5f8b\u6846\u67b6\u8854\u63a5\u8d77\u6765\u3002\u4ece\u4e8b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u5c24\u5176\u9700\u8981\u6ce8\u610f\u8fd9\u4e00\u70b9\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_nhom_noi_dung_chinh_ma_Thong_tu_952026TT-BTC_huong_dan\"><\/span><b>95\/2026\/TT-BTC \u901a\u51fd\u5bf9\u4e09\u7c7b\u4e3b\u8981\u5185\u5bb9\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c1\u6761\u89c4\u5b9a\uff0c\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7684\u8303\u56f4\u5305\u62ec\u56db\u7c7b\u5185\u5bb9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9e\u65bd\u548c\u5904\u7406\u4e0e\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u548c\u5176\u4ed6\u56fd\u9645\u7a0e\u6536\u534f\u5b9a\u76f8\u5173\u7684\u7533\u8bf7\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7a0e\u6536\u534f\u5b9a\uff08MAP\uff09\u8fbe\u6210\u53cc\u8fb9\u534f\u8bae\u7684\u7a0b\u5e8f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA)\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u7a0e\u52a1\u884c\u653f\u652f\u6301\u7684\u539f\u5219\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u4e0a\u770b\uff0c\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u77e5\u5c06\u4ee5\u524d\u5206\u522b\u76d1\u7ba1\u7684\u4e09\u4e2a\u4e1a\u52a1\u9886\u57df\u5408\u5e76\u5728\u4e00\u8d77\uff1a\u7a0e\u6536\u534f\u5b9a\u7684\u9002\u7528\u3001\u901a\u8fc7\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\u89e3\u51b3\u56fd\u9645\u7a0e\u52a1\u4e89\u7aef\u4ee5\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u8c08\u5224\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_cua_Thong_tu_952026TT-BTC\"><\/span><b>\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7684\u9002\u7528\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u9002\u7528\u4e8e\u4e09\u7c7b\u5b9e\u4f53\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u7a0e\u6536\u534f\u8bae\u3001\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\u548c\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7684\u5b9e\u4f53\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee5\u53ca\u5176\u4ed6\u76f8\u5173\u7684\u653f\u5e9c\u673a\u6784\u3001\u7ec4\u7ec7\u548c\u4e2a\u4eba\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u6839\u636e\u7b2c 66 \u6761\uff0c\u62df\u7533\u8bf7\u9002\u7528 APA \u7684\u5b9e\u4f53\u88ab\u660e\u786e\u5b9a\u4e49\u4e3a\u751f\u4ea7\u548c\u4ea4\u6613\u5546\u54c1\u548c\u670d\u52a1\u3001\u91c7\u7528\u7533\u62a5\u6cd5\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u5e76\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u7684\u7ec4\u7ec7\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_Hiep_dinh_thue_theo_Thong_tu_952026TT-BTC\"><\/span><b>\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u51fd\uff0c\u9002\u7528\u7a0e\u6536\u534f\u5b9a\u7684\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_ap_dung_Hiep_dinh_thue_khi_co_xung_dot_voi_phap_luat_trong_nuoc\"><\/span><b>\u5f53\u7a0e\u6536\u534f\u5b9a\u4e0e\u56fd\u5185\u6cd5\u53d1\u751f\u51b2\u7a81\u65f6\uff0c\u5e94\u4f18\u5148\u9002\u7528\u7a0e\u6536\u534f\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u51fd\u7b2c4\u6761\u786e\u8ba4\u7684\u57fa\u672c\u539f\u5219\u4e4b\u4e00\u662f\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5f53\u7a0e\u6536\u534f\u5b9a\u4e0e\u56fd\u5185\u7a0e\u6cd5\u5bf9\u540c\u4e00\u4e8b\u9879\u4f5c\u51fa\u4e0d\u540c\u89c4\u5b9a\u65f6\uff0c\u4ee5\u7a0e\u6536\u534f\u5b9a\u7684\u89c4\u5b9a\u4e3a\u51c6\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u8fd9\u4e00\u539f\u5219\u5b58\u5728\u4e00\u4e2a\u91cd\u8981\u7684\u9650\u5236\uff1a\u7a0e\u6536\u534f\u5b9a\u4e0d\u80fd\u521b\u8bbe\u65b0\u7684\u3001\u4e0d\u540c\u7684\u6216\u6bd4\u56fd\u5185\u6cd5\u89c4\u5b9a\u7684\u7a0e\u6536\u4e49\u52a1\u66f4\u91cd\u7684\u4e49\u52a1\u3002\u6362\u8a00\u4e4b\uff0c\u7a0e\u6536\u534f\u5b9a\u53ea\u80fd\u4e3a\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u4f18\u60e0\uff08\u4f8b\u5982\u514d\u7a0e\u3001\u51cf\u514d\uff09\uff0c\u800c\u4e0d\u80fd\u4f5c\u4e3a\u5f81\u6536\u66f4\u91cd\u7a0e\u6b3e\u7684\u4f9d\u636e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_giai_thich_thuat_ngu_theo_Thong_tu_952026TT-BTC\"><\/span><b>\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u51fd\u89e3\u91ca\u672f\u8bed\u7684\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u7a0e\u6536\u534f\u5b9a\u4e2d\u672a\u5bf9\u67d0\u4e2a\u672f\u8bed\u8fdb\u884c\u5b9a\u4e49\uff0c\u5219\u6839\u636e\u9002\u7528\u65f6\u8d8a\u5357\u6cd5\u5f8b\uff0c\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u5bf9\u8be5\u672f\u8bed\u7684\u9002\u7528\u63d0\u4f9b\u6307\u5bfc\uff1b\u5982\u679c\u8be5\u672f\u8bed\u540c\u65f6\u51fa\u73b0\u5728\u7a0e\u6cd5\u548c\u5176\u4ed6\u6cd5\u5f8b\u4e2d\u4e14\u542b\u4e49\u4e0d\u540c\uff0c\u5219\u4ee5\u7a0e\u6cd5\u89e3\u91ca\u4e3a\u51c6\u3002\u5982\u679c\u7a0e\u6536\u534f\u5b9a\u548c\u8d8a\u5357\u6cd5\u5f8b\u5747\u672a\u5bf9\u8be5\u672f\u8bed\u8fdb\u884c\u5b9a\u4e49\uff0c\u5219\u8d8a\u5357\u4e3b\u7ba1\u5f53\u5c40\u5c06\u4e0e\u7f14\u7ea6\u65b9\u534f\u5546\u5e76\u8fbe\u6210\u4e00\u81f4\u7684\u89e3\u91ca\uff1b\u8fd9\u662f\u540e\u6587\u6240\u8ff0\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09\u673a\u5236\u7684\u524d\u63d0\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_doi_tuong_cu_tru_Nen_tang_de_huong_uu_dai_Hiep_dinh_thue\"><\/span><b>\u786e\u5b9a\u5c45\u4f4f\u8eab\u4efd\uff1a\u4eab\u53d7\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u7684\u57fa\u7840\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c8\u6761\u4e13\u95e8\u7528\u4e8e\u6307\u5bfc\u5c45\u6c11\u8eab\u4efd\u7684\u8ba4\u5b9a\uff0c\u8fd9\u662f\u4e2a\u4eba\u6216\u7ec4\u7ec7\u4eab\u53d7\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u7684\u5148\u51b3\u6761\u4ef6\u3002\u5bf9\u4e8e\u4e2a\u4eba\u800c\u8a00\uff0c\u5c45\u6c11\u8eab\u4efd\u7684\u8ba4\u5b9a\u6309\u4ee5\u4e0b\u6807\u51c6\u4f9d\u6b21\u8fdb\u884c\uff1a\u6c38\u4e45\u5c45\u6240\u3001\u66f4\u5bc6\u5207\u7684\u7ecf\u6d4e\u4eba\u9645\u5173\u7cfb\u3001\u66f4\u9891\u7e41\u7684\u5728\u573a\u60c5\u51b5\u3001\u56fd\u7c4d\uff0c\u4ee5\u53ca\u5728\u65e0\u6cd5\u786e\u5b9a\u5c45\u6c11\u8eab\u4efd\u65f6\u901a\u8fc7\u53cc\u8fb9\u534f\u8bae\u7a0b\u5e8f\u786e\u5b9a\u3002\u5bf9\u4e8e\u7ec4\u7ec7\u800c\u8a00\uff0c\u8ba4\u5b9a\u6807\u51c6\u5305\u62ec\u8bbe\u7acb\u5730\u3001\u603b\u529e\u4e8b\u5904\u548c\u5b9e\u9645\u8fd0\u8425\u603b\u90e8\u3002.<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/\">\u5982\u4f55\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_bi_tu_choi_ap_dung_Hiep_dinh_thue\"><\/span><b>\u62d2\u7edd\u9002\u7528\u7a0e\u6536\u534f\u5b9a\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chong_lam_dung_Hiep_dinh_thue\"><\/span><b>\u9632\u6b62\u6ee5\u7528\u7a0e\u6536\u534f\u5b9a\u7684\u539f\u5219\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u8d1f\u8d23\u5173\u8054\u65b9\u4ea4\u6613\u7684\u56e2\u961f\u9700\u8981\u91cd\u70b9\u7814\u7a76\u7684\u5185\u5bb9\u3002\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c\u5341\u6761\uff0c\u5982\u679c\u5408\u540c\u6216\u534f\u8bae\u7684\u4e3b\u8981\u76ee\u7684\u662f\u83b7\u53d6\u7a0e\u6536\u8c41\u514d\u6216\u51cf\u514d\uff0c\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u5c06\u62d2\u7edd\u9002\u7528\u8be5\u7a0e\u6536\u534f\u8bae\uff0c\u5373\u6240\u8c13\u7684\u201c\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5\u201d\u539f\u5219\u3002\u8be5\u539f\u5219\u5728\u8d8a\u5357\u901a\u8fc7\u591a\u8fb9\u7a0e\u6536\u534f\u5b9a\uff08MLI\uff09\u627f\u8bfa\u9075\u5b88\u7684\u6253\u51fb\u7a0e\u57fa\u4fb5\u8680\uff08BEPS\uff09\u6846\u67b6\u4e2d\u6709\u6240\u4f53\u73b0\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_chu_so_huu_thuc_huong\"><\/span><b>\u786e\u5b9a\u53d7\u76ca\u4eba\u7684\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u8be6\u7ec6\u5217\u51fa\u4e86 7 \u79cd\u60c5\u51b5\u4e0b\uff0c\u7533\u8bf7\u9002\u7528\u7a0e\u6536\u534f\u5b9a\u7684\u4eba\u5c06\u4e0d\u88ab\u89c6\u4e3a\u5b9e\u9645\u6240\u6709\u8005\uff0c\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728 12 \u4e2a\u6708\u5185\u5c06 50% \u7684\u6536\u5165\u5206\u914d\u7ed9\u7b2c\u4e09\u56fd\u5c45\u6c11\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ca1\u6709\uff08\u6216\u51e0\u4e4e\u6ca1\u6709\uff09\u5b9e\u9645\u7684\u5546\u4e1a\u6d3b\u52a8\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u548c\u4eba\u5458\u89c4\u6a21\u4e0e\u6240\u83b7\u5f97\u7684\u6536\u5165\u4e0d\u6210\u6bd4\u4f8b\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u6536\u5165\u6ca1\u6709\u63a7\u5236\u6743\uff0c\u4e5f\u6ca1\u6709\u98ce\u9669\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c45\u4f4f\u5728\u7a0e\u7387\u4f4e\u4e8e 10% \u7684\u56fd\u5bb6\/\u5730\u533a\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6216\u8005\u5b83\u4eec\u53ef\u80fd\u662f\u4e13\u95e8\u4e3a\u4e86\u907f\u7a0e\u800c\u8bbe\u7acb\u7684\u4ee3\u7406\u4eba\u6216\u4e2d\u4ecb\u516c\u53f8\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5728\u5ba1\u67e5\u6863\u6848\u7684\u8fc7\u7a0b\u4e2d\uff0c\u59cb\u7ec8\u9075\u5faa\u5b9e\u8d28\u91cd\u4e8e\u5f62\u5f0f\u7684\u539f\u5219\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_hieu_3_nam_ap_dung_Hiep_dinh_thue\"><\/span><b>\u8be5\u7a0e\u52a1\u534f\u8bae\u6709\u6548\u671f\u4e3a3\u5e74\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u51fd\u660e\u786e\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5982\u679c\u7eb3\u7a0e\u4e49\u52a1\u81ea\u7533\u8bf7\u63d0\u4ea4\u4e4b\u65e5\u8d77\u5df2\u903e\u671f\u4e09\u5e74\u4ee5\u4e0a\uff0c\u5219\u7a0e\u52a1\u534f\u8bae\u7533\u8bf7\u4eba\u7684\u7533\u8bf7\u5c06\u88ab\u62d2\u7edd\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4f01\u4e1a\u5fc5\u987b\u7262\u8bb0\u7684\u5173\u952e\u622a\u6b62\u65e5\u671f\uff0c\u4ee5\u514d\u9519\u8fc7\u534f\u8bae\u89c4\u5b9a\u7684\u7a0e\u6536\u8c41\u514d\u548c\u51cf\u514d\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_952026TT-BTC_huong_dan_xac_dinh_co_so_thuong_tru_ra_sao\"><\/span><b>95\/2026\/TT-BTC \u901a\u51fd\u63d0\u4f9b\u4e86\u5173\u4e8e\u5982\u4f55\u786e\u5b9a\u6c38\u4e45\u5c45\u7559\u6743\u7684\u6307\u5bfc\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4727\" aria-describedby=\"caption-attachment-4727\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4727\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-xac-dinh-co-so-thuong-tru.jpg\" alt=\"Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-xac-dinh-co-so-thuong-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-xac-dinh-co-so-thuong-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-xac-dinh-co-so-thuong-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-xac-dinh-co-so-thuong-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-xac-dinh-co-so-thuong-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4727\" class=\"wp-caption-text\">95\/2026\/TT-BTC \u901a\u51fd\u63d0\u4f9b\u4e86\u5173\u4e8e\u786e\u5b9a\u5e38\u8bbe\u673a\u6784\u7684\u6307\u5bfc\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_dieu_kien_cau_thanh_co_so_thuong_tru\"><\/span><b>\u6784\u6210\u5e38\u8bbe\u673a\u6784\u7684\u4e09\u4e2a\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5e38\u8bbe\u673a\u6784\u7684\u8bbe\u7acb\u5bf9\u4e8e\u5224\u65ad\u5916\u56fd\u4f01\u4e1a\u662f\u5426\u9700\u8981\u5728\u8d8a\u5357\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u81f3\u5173\u91cd\u8981\u3002\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c14\u6761\uff0c\u4f01\u4e1a\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u4e09\u4e2a\u6761\u4ef6\u65f6\uff0c\u5373\u88ab\u89c6\u4e3a\u5728\u8d8a\u5357\u8bbe\u6709\u5e38\u8bbe\u673a\u6784\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u8bbe\u7acb\u5b9e\u4f53\u8bbe\u65bd\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u8bbe\u65bd\u5c5e\u4e8e\u56fa\u5b9a\u8bbe\u65bd\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u4f01\u4e1a\u901a\u8fc7\u8be5\u8bbe\u65bd\u5f00\u5c55\u5168\u90e8\u6216\u90e8\u5206\u4e1a\u52a1\u8fd0\u8425\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Nen_tang_thuong_mai_dien_tu_nen_tang_so_duoc_coi_la_co_so_thuong_tru\"><\/span><b>\u6700\u65b0\u8fdb\u5c55\uff1a\u7535\u5b50\u5546\u52a1\u5e73\u53f0\u548c\u6570\u5b57\u5e73\u53f0\u88ab\u89c6\u4e3a\u5e38\u8bbe\u673a\u6784\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\/TT-BTC\u53f7\u901a\u77e5\u88ab\u89c6\u4e3a\u5bf9\u6570\u5b57\u7ecf\u6d4e\u53d1\u5c55\u8d8b\u52bf\u7684\u53ca\u65f6\u66f4\u65b0\uff0c\u5176\u5173\u952e\u5185\u5bb9\u4e4b\u4e00\u662f\u786e\u8ba4\u5916\u56fd\u4f01\u4e1a\u901a\u8fc7\u5176\u5728\u8d8a\u5357\u63d0\u4f9b\u5546\u54c1\u548c\u670d\u52a1\u7684\u7535\u5b50\u5546\u52a1\u5e73\u53f0\u548c\u6570\u5b57\u5e73\u53f0\uff0c\u5747\u88ab\u89c6\u4e3a\u7b26\u5408\u5e38\u8bbe\u673a\u6784\u7684\u4e09\u9879\u6761\u4ef6\u3002\u8be5\u901a\u77e5\u663e\u8457\u6269\u5927\u4e86\u8de8\u5883\u6280\u672f\u548c\u6570\u5b57\u5e73\u53f0\u4f01\u4e1a\u5728\u8d8a\u5357\u7684\u7eb3\u7a0e\u4e49\u52a1\u8303\u56f4\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u8be5\u901a\u77e5\u8fd8\u5bf9\u4ee5\u4e0b\u60c5\u51b5\u63d0\u4f9b\u4e86\u5177\u4f53\u6307\u5bfc\uff1a\u901a\u8fc7\u5efa\u8bbe\u6216\u5b89\u88c5\u9879\u76ee\uff08\u901a\u5e38\u4e0e\u5404\u9879\u534f\u8bae\u89c4\u5b9a\u7684\u65f6\u95f4\u9650\u5236\u6709\u5173\uff09\u3001\u5728 12 \u4e2a\u6708\u5185\u63d0\u4f9b\u670d\u52a1\u8d85\u8fc7 183 \u5929\uff0c\u6216\u901a\u8fc7\u6388\u6743\u4ee3\u8868\u5916\u56fd\u4f01\u4e1a\u7b7e\u7f72\u5408\u540c\u7684\u9644\u5c5e\u4ee3\u7406\u4eba\u800c\u5f62\u6210\u5e38\u8bbe\u673a\u6784\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khong_hinh_thanh_co_so_thuong_tru\"><\/span><b>\u672a\u786e\u7acb\u6c38\u4e45\u5c45\u7559\u6743\u7684\u6848\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76f8\u53cd\uff0c\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u4e5f\u5217\u51fa\u4e86\u4ed3\u50a8\u3001\u5546\u54c1\u5c55\u793a\u548c\u4fe1\u606f\u6536\u96c6\u7b49\u51c6\u5907\u6027\u548c\u8f85\u52a9\u6027\u6d3b\u52a8\uff0c\u8fd9\u4e9b\u6d3b\u52a8\u4e0d\u4f1a\u6784\u6210\u5e38\u8bbe\u673a\u6784\u3002\u8fd9\u5bf9\u4e8e\u4f01\u4e1a\u5728\u8d8a\u5357\u5408\u7406\u6784\u5efa\u5176\u7ecf\u8425\u6a21\u5f0f\u3001\u907f\u514d\u610f\u5916\u7684\u7a0e\u52a1\u8d1f\u62c5\u81f3\u5173\u91cd\u8981\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thu_nhap_chiu_thue_theo_Hiep_dinh\"><\/span><b>\u300a\u534f\u8bae\u300b\u9879\u4e0b\u5173\u4e8e\u5e94\u7a0e\u6536\u5165\u7684\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_tien_lai_co_phan_lai_tien_cho_vay_tien_ban_quyen\"><\/span><b>\u80a1\u606f\u6536\u5165\u3001\u8d37\u6b3e\u5229\u606f\u6536\u5165\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u5165\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u77e5\u4e13\u95e8\u5236\u5b9a\u4e86\u82e5\u5e72\u6761\u6b3e\uff08\u7b2c\u4e8c\u7ae0\u7b2c 6 \u8282\u81f3\u7b2c 9 \u8282\uff09\uff0c\u6307\u5bfc\u786e\u5b9a\u8de8\u5883\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u5178\u578b\u88ab\u52a8\u6536\u5165\u7c7b\u578b\uff08\u5982\u80a1\u606f\u3001\u8d37\u6b3e\u5229\u606f\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u548c\u6280\u672f\u670d\u52a1\u8d39\uff09\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u822c\u539f\u5219\u662f\uff0c\u8d8a\u5357\u6709\u6743\u5bf9\u5728\u8d8a\u5357\u5883\u5185\u4ea7\u751f\u7684\u6536\u5165\u5f81\u7a0e\uff0c\u4f46\u5bf9\u7f14\u7ea6\u65b9\u5c45\u6c11\u9002\u7528\u7684\u7a0e\u7387\u4e0d\u5f97\u8d85\u8fc7\u5404\u5177\u4f53\u7a0e\u6536\u534f\u5b9a\u4e2d\u89c4\u5b9a\u7684\u7a0e\u7387\u9650\u989d\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff1a <\/b><span style=\"font-weight: 400;\">\u9488\u5bf9\u6bcf\u79cd\u6536\u5165\u7c7b\u578b\uff0c\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u51fd\u5747\u89c4\u5b9a\u4e86\u201c\u5b9e\u9645\u53d7\u76ca\u4eba\u201d\u7684\u6761\u4ef6\uff0c\u8fd9\u610f\u5473\u7740\u53ea\u6709\u5f53\u6536\u5165\u7684\u63a5\u6536\u8005\u662f\u5b9e\u9645\u7684\u6240\u6709\u8005\u3001\u8d37\u6b3e\u4eba\u6216\u7248\u6743\u6301\u6709\u4eba\u65f6\uff0c\u624d\u80fd\u9002\u7528\u4f18\u60e0\u7a0e\u7387\u3002\u8fd9\u9879\u89c4\u5b9a\u518d\u6b21\u4f53\u73b0\u4e86\u6574\u4efd\u6587\u4ef6\u4e2d\u9632\u6b62\u6ee5\u7528\u7a0e\u6536\u534f\u5b9a\u7684\u7cbe\u795e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_dich_vu_ky_thuat_va_chuyen_nhuong_tai_san\"><\/span><b>\u6280\u672f\u670d\u52a1\u548c\u8d22\u4ea7\u8f6c\u8ba9\u6536\u5165<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u6280\u672f\u670d\u52a1\u8d39\uff0c\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u660e\u786e\u6307\u51fa\uff0c\u6280\u672f\u670d\u52a1\u8d39\u662f\u6307\u652f\u4ed8\u7ed9\u6280\u672f\u3001\u7ba1\u7406\u6216\u54a8\u8be2\u670d\u52a1\u7684\u8d39\u7528\uff0c\u4e0d\u5305\u62ec\u52b3\u52a8\u5173\u7cfb\u8d39\u7528\u3002\u5173\u4e8e\u8d44\u4ea7\u8f6c\u79fb\u6536\u5165\uff0c\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5bf9\u4e8e\u8fdb\u884c\u91cd\u7ec4\u548c\u5e76\u8d2d\u7684\u5916\u56fd\u6295\u8d44\u8005\u800c\u8a00\uff0c\u53c2\u8003\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u65f6\uff0c\u5e94\u7279\u522b\u5173\u6ce8\u623f\u5730\u4ea7\u4ef7\u503c\u5360\u603b\u8d44\u4ea7\u5927\u90e8\u5206\uff08\u901a\u5e38\u8d85\u8fc750%\uff0c\u9664\u975e\u534f\u8bae\u53e6\u6709\u89c4\u5b9a\uff09\u7684\u4f01\u4e1a\u4e2d\u5173\u4e8e\u95f4\u63a5\u8d44\u672c\u8f6c\u79fb\u7684\u89c4\u5b9a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bien_phap_tranh_danh_thue_hai_lan_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u7684\u63aa\u65bd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u5c31\u8d8a\u5357\u53ef\u91c7\u53d6\u7684\u4e09\u9879\u63aa\u65bd\u63d0\u4f9b\u4e86\u6307\u5bfc\uff0c\u4ee5\u907f\u514d\u8d8a\u5357\u5c45\u6c11\u5728\u5883\u5916\u53d6\u5f97\u6536\u5165\u65f6\u906d\u53d7\u53cc\u91cd\u5f81\u7a0e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7a0e\u6536\u62b5\u6263\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6263\u9664\u7f14\u7ea6\u65b9\u53ef\u4eab\u53d7\u4f18\u60e0\u514d\u7a0e\u6216\u51cf\u514d\u7684\u4efb\u4f55\u7a0e\u6b3e\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u8fd8\u53ef\u4ee5\u95f4\u63a5\u6263\u9664\u80a1\u606f\u5206\u914d\u524d\u5df2\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6bcf\u9879\u63aa\u65bd\u90fd\u6709\u5176\u81ea\u8eab\u7684\u6700\u9ad8\u6263\u9664\u989d\u548c\u7eb3\u7a0e\u4e49\u52a1\u65f6\u95f4\u539f\u5219\u3002.<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b><strong><span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u9650\u5236\u548c\u89c4\u5b9a\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_thoa_thuan_song_phuong_MAP_theo_Thong_tu_952026TT-BTC\"><\/span><b>\u53cc\u8fb9\u534f\u8bae\uff08MAP\uff09\u7a0b\u5e8f\u53d7\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u7ba1\u8f96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4728\" aria-describedby=\"caption-attachment-4728\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4728\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thu-tuc-thoa-thuan-song-phuong-MAP-theo-Thong-tu-95_2026_TT-BTC.jpg\" alt=\"Th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thu-tuc-thoa-thuan-song-phuong-MAP-theo-Thong-tu-95_2026_TT-BTC.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thu-tuc-thoa-thuan-song-phuong-MAP-theo-Thong-tu-95_2026_TT-BTC-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thu-tuc-thoa-thuan-song-phuong-MAP-theo-Thong-tu-95_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thu-tuc-thoa-thuan-song-phuong-MAP-theo-Thong-tu-95_2026_TT-BTC-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thu-tuc-thoa-thuan-song-phuong-MAP-theo-Thong-tu-95_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4728\" class=\"wp-caption-text\">\u53cc\u8fb9\u534f\u8bae\uff08MAP\uff09\u7a0b\u5e8f\u53d7\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u7ba1\u8f96\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_duoc_de_nghi_ap_dung_MAP\"><\/span><b>\u4f01\u4e1a\u4f55\u65f6\u9700\u8981\u5b9e\u65bdMAP\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u6279\u673a\u5236\uff08MAP\uff09\u662f\u7eb3\u7a0e\u4eba\u8bf7\u6c42\u8d8a\u5357\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u4e0e\u5176\u5408\u4f5c\u56fd\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u5bf9\u8bdd\uff0c\u4ee5\u89e3\u51b3\u7a0e\u6536\u534f\u5b9a\u9879\u4e0b\u7a0e\u6536\u5904\u7406\u4e0d\u4e00\u81f4\u60c5\u51b5\u7684\u673a\u5236\uff0c\u901a\u5e38\u662f\u6307\u56e0\u5173\u8054\u65b9\u4ea4\u6613\u8c03\u6574\u800c\u4ea7\u751f\u7684\u53cc\u91cd\u5f81\u7a0e\u3002\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u89c4\u5b9a\uff0c\u7533\u8bf7MAP\u7684\u65f6\u9650\u4e3a\u81ea\u7eb3\u7a0e\u4eba\u9996\u6b21\u6536\u5230\u5bfc\u81f4\u5176\u8ba4\u4e3a\u4e0e\u534f\u5b9a\u4e0d\u7b26\u7684\u7a0e\u6536\u5904\u7406\u7684\u901a\u77e5\u4e4b\u65e5\u8d773\u5e74\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_04_buoc_giai_quyet_ho_so_MAP\"><\/span><b>\u5904\u7406 MAP \u5e94\u7528\u7a0b\u5e8f\u7684 4 \u4e2a\u6b65\u9aa4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\uff0c\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f (MAP) \u7531\u56db\u4e2a\u9636\u6bb5\u7ec4\u6210\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u6b65\uff1a\u63a5\u6536\u7533\u8bf7\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4\u4e8c\uff1a\u5ba1\u9605\u548c\u5206\u6790\u6587\u4ef6\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u6b65\uff1a\u4e0e\u7eb3\u7a0e\u4eba\u4ea4\u6d41\u610f\u89c1\u3001\u534f\u5546\u5e76\u6536\u96c6\u53cd\u9988\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 4\uff1a\u5b8c\u6210\u5e76\u6267\u884c MAP\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528 01\/DTA-MAP \u8868\u683c\u63d0\u4ea4 MAP \u7533\u8bf7\u6587\u4ef6\u65f6\uff0c\u5fc5\u987b\u5305\u62ec\u8d22\u52a1\u62a5\u8868\u3001\u76f8\u5173\u7eb3\u7a0e\u7533\u62a5\u8868\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff08\u5bf9\u4e8e\u4e0e\u8f6c\u8ba9\u5b9a\u4ef7\u76f8\u5173\u7684 MAP\uff09\uff0c\u4ee5\u53ca\u7eb3\u7a0e\u4eba\u7684\u652f\u6301\u6587\u4ef6\u3001\u5206\u6790\u548c\u8bba\u636e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u9700\u8981\u6ce8\u610f\u4e00\u70b9\uff1a<\/b><span style=\"font-weight: 400;\"> \u7eb3\u7a0e\u4eba\u4e0d\u80fd\u53ea\u63a5\u53d7 MAP \u534f\u8bae\u8349\u6848\u7684\u4e00\u90e8\u5206\uff1b\u5fc5\u987b\u5b8c\u6574\u63a5\u53d7\u5168\u90e8\u5185\u5bb9\uff0c\u9664\u975e\u53cc\u65b9\u540c\u610f\u7531\u4e8e\u534f\u8bae\u7684\u590d\u6742\u6027\u800c\u5c06\u5176\u5206\u6210\u51e0\u4e2a\u90e8\u5206\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_bi_tu_choi_ho_so_MAP\"><\/span><b>MAP\u7533\u8bf7\u88ab\u62d2\u7edd\u7684\u6848\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u5217\u51fa\u4e86\u8d8a\u5357\u4e3b\u7ba1\u5f53\u5c40\u62d2\u7edd\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09\u7533\u8bf7\u7684\u516d\u79cd\u60c5\u51b5\uff0c\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u5c5e\u4e8e\u6211\u4eec\u7684\u7ba1\u8f96\u8303\u56f4\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3 \u5e74\u671f\u9650\uff08\u6216\u6839\u636e\u534f\u8bae\u89c4\u5b9a\u4e3a 2 \u5e74\u671f\u9650\uff09\u5c4a\u6ee1\u540e\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5148\u524d\u5df2\u901a\u77e5\u7684\u7eb3\u7a0e\u4e49\u52a1\u5c1a\u672a\u5c65\u884c\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u6b63\u5728\u8fdb\u884c\u4e2d\uff0c\u4f46\u5c1a\u672a\u53d1\u5e03\u6b63\u5f0f\u62a5\u544a\u3002;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u5728\u6ee5\u7528\u5e02\u573a\u51c6\u5165\u673a\u5236\u4ee5\u9003\u907f\u7a0e\u6536\u7684\u60c5\u51b5\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6216\u8005\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u8ba4\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u7b26\u5408\u8be5\u534f\u8bae\u7684\u89c4\u5b9a\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_APA_Diem_nhan_quan_trong_voi_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u673a\u5236\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u4e00\u9879\u5173\u952e\u4eae\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4729\" aria-describedby=\"caption-attachment-4729\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4729\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-che-APA-diem-nhan-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket.jpg\" alt=\"C\u01a1 ch\u1ebf APA \u0111i\u1ec3m nh\u1ea5n quan tr\u1ecdng Th\u00f4ng t\u01b0 95\/2026\/TT-BTC \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-che-APA-diem-nhan-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-che-APA-diem-nhan-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-che-APA-diem-nhan-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-che-APA-diem-nhan-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-che-APA-diem-nhan-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4729\" class=\"wp-caption-text\">\u5bf9\u4e8e\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\uff0cAPA\u673a\u5236\u662f95\/2026\/TT-BTC\u53f7\u901a\u77e5\u7684\u4e00\u5927\u4eae\u70b9\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"APA_don_phuong_song_phuong_da_phuong_khac_nhau_the_nao\"><\/span><b>\u5355\u4fa7\u3001\u53cc\u4fa7\u548c\u591a\u4fa7APA\u4e4b\u95f4\u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u6216\u8bb8\u662f\u5173\u8054\u65b9\u4ea4\u6613\u754c\u6700\u611f\u5174\u8da3\u7684\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u4e2d\u7684\u8fd9\u4e00\u90e8\u5206\u3002\u6839\u636e\u7b2c68\u6761\uff0c\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u5206\u4e3a\u4e09\u79cd\u5f62\u5f0f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5355\u65b9\u9762\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u4e0e\u7eb3\u7a0e\u4eba\u4e4b\u95f4\u7b7e\u7f72\uff09,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53cc\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u4e0e\u5408\u4f5c\u7a0e\u52a1\u673a\u5173\u4e4b\u95f4\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee5\u53ca\u591a\u8fb9APA\uff08\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u4e0e\u591a\u4e2a\u4f19\u4f34\u7a0e\u52a1\u673a\u5173\u4e4b\u95f4\u7684APA\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9009\u62e9\u5408\u9002\u7684\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u53d6\u51b3\u4e8e\u516c\u53f8\u7ed3\u6784\u3001\u5173\u8054\u65b9\u4ea4\u6613\u6d89\u53ca\u7684\u56fd\u5bb6\u6570\u91cf\u4ee5\u53ca\u4f01\u4e1a\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u6c34\u5e73\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_giao_dich_duoc_de_nghi_ap_dung_APA\"><\/span><b>\u5efa\u8bae\u91c7\u7528APA\u8fdb\u884c\u4ea4\u6613\u7684\u6761\u6b3e\u548c\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u77e5\u7b2c 67 \u6761\u89c4\u5b9a\uff0c\u7533\u8bf7\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA) \u7684\u4ea4\u6613\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u56db\u4e2a\u6761\u4ef6\uff1a\u8be5\u4ea4\u6613\u5fc5\u987b\u5728 APA \u7533\u8bf7\u671f\u95f4\u5b9e\u9645\u53d1\u751f\u5e76\u6301\u7eed\u53d1\u751f\uff1b\u5fc5\u987b\u6709\u5206\u6790\u3001\u6bd4\u8f83\u548c\u9009\u62e9\u72ec\u7acb\u53ef\u6bd4\u5b9e\u4f53\u7684\u4f9d\u636e\uff1b\u8be5\u4ea4\u6613\u4e0d\u5f97\u6d89\u53ca\u7a0e\u52a1\u4e89\u8bae\u6216\u7d22\u8d54\uff1b\u5e76\u4e14\u5fc5\u987b\u4ee5\u900f\u660e\u7684\u65b9\u5f0f\u8fdb\u884c\uff0c\u4e0d\u5f97\u4ee5\u9003\u7a0e\u6216\u907f\u7a0e\u4e3a\u76ee\u7684\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_04_buoc_xu_ly_ho_so_APA\"><\/span><b>\u5904\u7406APA\u7533\u8bf7\u76844\u4e2a\u6b65\u9aa4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u6839\u636e\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\uff0cAPA \u6d41\u7a0b\u4e5f\u5305\u542b\u4e0e MAP \u7c7b\u4f3c\u7684 4 \u4e2a\u6b65\u9aa4\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 1\uff1a\u63d0\u4ea4\u6b63\u5f0f\u7533\u8bf7\uff08\u8868\u683c\u7f16\u53f7 01\/APA-DN\uff09\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u6b65\uff1a\u5ba1\u67e5\u3001\u5206\u6790\u5e76\u5236\u5b9a\u8c08\u5224\u7b56\u7565\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 3\uff1a\u8ba8\u8bba\u548c\u534f\u5546 APA \u5185\u5bb9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 4\uff1a\u7b7e\u7f72\u5e76\u5206\u53d1 APA\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u9700\u8981\u6ce8\u610f\u7684\u5173\u952e\u70b9\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f01\u4e1a\u53ef\u5728\u63d0\u4ea4\u6b63\u5f0f\u7533\u8bf7\u524d\u7533\u8bf7\u53ec\u5f00\u521d\u6b65\u54a8\u8be2\u4f1a\u8bae\u3002\u867d\u7136\u8fd9\u4e0d\u662f\u5f3a\u5236\u6027\u7a0b\u5e8f\uff0c\u4f46\u6211\u4eec\u9f13\u52b1\u4f01\u4e1a\u5728\u6b63\u5f0f\u6d41\u7a0b\u5f00\u59cb\u524d\uff0c\u5148\u660e\u786e\u4ea4\u6613\u8303\u56f4\u548c\u5b9a\u4ef7\u65b9\u6cd5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u6743\u9650\uff0c\u5bf9\u4e8e\u53cc\u8fb9\u548c\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff0c\u7a0e\u52a1\u90e8\u95e8\u4e3b\u6301\u6574\u4e2a\u8fc7\u7a0b\uff1b\u5728\u6d89\u53ca\u591a\u4e2a\u56fd\u5bb6\u7684\u590d\u6742\u6848\u4ef6\u4e2d\uff0c\u7a0e\u52a1\u90e8\u95e8\u5fc5\u987b\u5148\u5411\u8d22\u653f\u90e8\u62a5\u544a\uff0c\u7136\u540e\u624d\u80fd\u4e0e\u5408\u4f5c\u7a0e\u52a1\u673a\u5173\u6b63\u5f0f\u8c08\u5224\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_hieu_luc_va_gia_han_APA\"><\/span><b>APA\u6709\u6548\u671f\u53ca\u7eed\u7b7e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u53ef\u7533\u8bf7\u6700\u957f\u8fde\u7eed5\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u7684\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\uff0c\u800c\u5df2\u7b7e\u7f72\u7684APA\u7684\u6709\u6548\u671f\u6700\u957f\u4e3a\u81ea\u7b7e\u7f72\u4e4b\u65e5\u8d773\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u3002\u5982\u679c\u4ea4\u6613\u8303\u56f4\u3001\u91cd\u8981\u5047\u8bbe\u548c\u6807\u51c6\u72ec\u7acb\u4ea4\u6613\u4ef7\u503c\u8303\u56f4\u672a\u53d1\u751f\u91cd\u5927\u53d8\u5316\uff0c\u5219APA\u53ef\u5ef6\u671f\uff0c\u4f46\u5ef6\u671f\u671f\u9650\u4e0d\u5f97\u8d85\u8fc73\u5e74\u3002\u5ef6\u671f\u7533\u8bf7\u5fc5\u987b\u5728APA\u5230\u671f\u524d\u81f3\u5c116\u4e2a\u6708\u63d0\u4ea4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_sua_doi_huy_bo_thu_hoi_APA\"><\/span><b>\u6d89\u53ca\u4fee\u6539\u3001\u53d6\u6d88\u6216\u64a4\u9500\u884c\u653f\u7a0b\u5e8f\u6388\u6743\u7684\u6848\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u660e\u786e\u533a\u5206\u4e86\u4e09\u79cd\u60c5\u51b5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u5b9e\u8d28\u6027\u5047\u8bbe\u53d1\u751f\u53d8\u5316\u6216\u7acb\u6cd5\u53d1\u751f\u53d8\u5316\u4ea7\u751f\u5f71\u54cd\u65f6\uff0c\u5e94\u4fee\u8ba2\u300a\u884c\u653f\u7a0b\u5e8f\u6cd5\u300b\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u53cc\u65b9\u672a\u80fd\u9075\u5b88\u534f\u8bae\u6761\u6b3e\u3001\u534f\u8bae\u6587\u4ef6\u4e2d\u5b58\u5728\u91cd\u5927\u9519\u8bef\uff0c\u6216\u8005\u53cc\u65b9\u65e0\u6cd5\u5c31\u4fee\u6539\u8fbe\u6210\u4e00\u81f4\uff0c\u5219\u534f\u8bae\u53ef\u80fd\u4f1a\u7ec8\u6b62\u3002;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u64a4\u9500\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\u662f\u6700\u4e25\u5389\u7684\u63aa\u65bd\uff0c\u9002\u7528\u4e8e\u7eb3\u7a0e\u4eba\u6545\u610f\u63d0\u4f9b\u865a\u5047\u6216\u6b3a\u8bc8\u6027\u4fe1\u606f\u7684\u60c5\u51b5\uff0c\u64a4\u9500\u81ea\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\u751f\u6548\u4e4b\u65e5\u8d77\u751f\u6548\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_de_tuan_thu_Thong_Tu_952026TT-BTC\"><\/span><b>\u4f01\u4e1a\u9700\u8981\u505a\u54ea\u4e9b\u51c6\u5907\u624d\u80fd\u9075\u5b88\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_ho_so_giao_dich_lien_ket_theo_yeu_cau_moi\"><\/span><b>\u6839\u636e\u65b0\u8981\u6c42\u5ba1\u67e5\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u6b63\u5f0f\u5168\u9762\u5b9e\u65bd\u4e4b\u524d\uff0c\u4f01\u4e1a\u5e94\u4e3b\u52a8\u5ba1\u67e5\u6240\u6709\u73b0\u6709\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u5e76\u5c06\u5176\u4e0e\u672c\u6587\u4ef6\u4e2d\u6982\u8ff0\u7684\u7a0e\u6536\u534f\u5b9a\u4e2d\u5173\u4e8e\u53d7\u76ca\u4eba\u3001\u5e38\u8bbe\u673a\u6784\u548c\u53cd\u6ee5\u7528\u6761\u6b3e\u7684\u89c4\u5b9a\u8fdb\u884c\u6bd4\u5bf9\u3002\u7279\u522b\u662f\uff0c\u91c7\u7528\u6570\u5b57\u5316\u5546\u4e1a\u6a21\u5f0f\u7684\u4f01\u4e1a\u9700\u8981\u91cd\u65b0\u8bc4\u4f30\u5728\u8d8a\u5357\u8bbe\u7acb\u5e38\u8bbe\u673a\u6784\u7684\u76f8\u5173\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u7f3a\u4e4f\u8db3\u591f\u7684\u5185\u90e8\u8d44\u6e90\u6765\u8fdb\u884c\u81ea\u5df1\u7684\u5ba1\u67e5\uff0c\u5b83\u53ef\u4ee5\u53c2\u8003\u5176\u4ed6\u8d44\u6e90\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6211\u4eec\u4e0e MAN \u2013 Master Accountant Network \u7b49\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\u5408\u4f5c\uff0c\u786e\u4fdd\u6587\u4ef6\u5b8c\u5168\u7b26\u5408\u8981\u6c42\uff0c\u7136\u540e\u6839\u636e\u7b2c 95\/2026\/TT-BTC \u53f7\u901a\u51fd\u63d0\u51fa\u7a0e\u52a1\u534f\u8bae\u3001MAP \u6216 APA \u7684\u5e94\u7528\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_tu_van_chuyen_gia_khi_de_nghi_ap_dung_MAPAPA\"><\/span><b>\u5728\u63d0\u51fa\u5b9e\u65bd MAP\/APA \u65f6\uff0c\u4e3b\u52a8\u5bfb\u6c42\u4e13\u5bb6\u5efa\u8bae\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u51fd\uff0c\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09\u548c\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u6d41\u7a0b\u9700\u8981\u5927\u91cf\u7684\u6587\u6863\u51c6\u5907\u3001\u5bf9\u6bd4\u6570\u636e\u5206\u6790\u4ee5\u53ca\u4e0e\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u590d\u6742\u7684\u8c08\u5224\u6280\u5de7\uff0c\u5c24\u5176\u662f\u5728\u53cc\u8fb9\u548c\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u65b9\u9762\u3002\u4f01\u4e1a\u6709\u6743\u8058\u8bf7\u6216\u5229\u7528\u72ec\u7acb\u4e13\u5bb6\u6216\u54a8\u8be2\u673a\u6784\u534f\u52a9\u5b8c\u6210\u6574\u4e2a\u6d41\u7a0b\uff0c\u4f46\u6700\u7ec8\u8d23\u4efb\u4ecd\u7531\u7eb3\u7a0e\u4eba\u627f\u62c5\u3002.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u8fd9\u4e5f\u662f\u4f01\u4e1a\u5e94\u8be5\u4e0e\u6211\u4eec\u5408\u4f5c\u7684\u539f\u56e0\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ece\u6700\u521d\u7684\u54a8\u8be2\u9636\u6bb5\u5f00\u59cb\uff0c\u4e13\u4e1a\u7cbe\u795e\u5c31\u81f3\u5173\u91cd\u8981\uff0c\u65e8\u5728\u5236\u5b9a\u5408\u9002\u7684APA\u8c08\u5224\u7b56\u7565\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6848\u4ef6\u4e2d\u9014\u7ec8\u6b62\u7684\u98ce\u9669\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_nghia_vu_bao_mat_va_cung_cap_thong_tin\"><\/span><b>\u5173\u4e8e\u4fdd\u5bc6\u548c\u4fe1\u606f\u63d0\u4f9b\u4e49\u52a1\u7684\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u51fd\u5bf9\u5728\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09\u548c\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7684\u6574\u4e2a\u6d41\u7a0b\u4e2d\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u5b8c\u6574\u3001\u53ca\u65f6\u3001\u771f\u5b9e\u548c\u51c6\u786e\u7684\u4fe1\u606f\u63d0\u51fa\u4e86\u76f8\u5f53\u4e25\u683c\u7684\u8981\u6c42\u3002\u4f01\u4e1a\u8fd8\u9700\u5728\u534f\u8bae\u7684\u6574\u4e2a\u751f\u547d\u5468\u671f\u5185\u4fdd\u7559\u4e0e\u534f\u8bae\u76f8\u5173\u7684\u5b8c\u6574\u8bb0\u5f55\u548c\u6587\u4ef6\uff0c\u56e0\u4e3a\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u901a\u8fc7APA\u5408\u89c4\u62a5\u544a\u6bcf\u5e74\u76d1\u63a7\u548c\u76d1\u7763\u5408\u89c4\u60c5\u51b5\u7684\u4f9d\u636e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53ef\u4ee5\u8bf4\uff0c\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u662f\u8fc4\u4eca\u4e3a\u6b62\u5173\u4e8e\u53cc\u91cd\u5f81\u7a0e\u907f\u514d\u534f\u5b9a\u5e94\u7528\u7684\u6700\u5168\u9762\u6307\u5bfc\u6587\u4ef6\uff0c\u5b83\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09\u548c\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u673a\u5236\u7d27\u5bc6\u7ed3\u5408\u3002\u4ece\u9632\u6b62\u6ee5\u7528\u7a0e\u6536\u534f\u5b9a\u7684\u539f\u5219\u3001\u6570\u5b57\u7ecf\u6d4e\u4e2d\u5e38\u8bbe\u673a\u6784\u7684\u8ba4\u5b9a\u6807\u51c6\uff0c\u5230\u8be6\u7ec6\u7684APA\u8c08\u5224\u6d41\u7a0b\uff0c\u90fd\u8868\u660e\u8d8a\u5357\u7684\u56fd\u9645\u7a0e\u52a1\u7ba1\u7406\u8d8b\u52bf\u6b63\u65e5\u76ca\u63a5\u8fd1\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u6807\u51c6\u548c\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff08BEPS\uff09\u627f\u8bfa\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4ece\u4e8b\u8de8\u5883\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u4e3b\u52a8\u7814\u7a76\u5e76\u9075\u5b88\u7b2c95\/2026\/TT-BTC\u53f7\u901a\u77e5\u4e0d\u4ec5\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u8bc4\u4f30\u548c\u53cc\u91cd\u5f81\u7a0e\u7684\u98ce\u9669\uff0c\u800c\u4e14\u8fd8\u80fd\u901a\u8fc7\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u5efa\u7acb\u900f\u660e\u4e14\u53ef\u6301\u7eed\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u786e\u5b9a\u673a\u5236\u3002\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6b63\u5728\u8003\u8651\u63d0\u51fa\u7a0e\u52a1\u534f\u5b9a\u7533\u8bf7\u3001\u5b9e\u65bd\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09\u6216\u534f\u5546\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\uff0c\u8bf7\u8054\u7cfb\u6211\u4eec\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb\u8054\u76df\u4ea4\u6613\u4e13\u5bb6\u56e2\u961f\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u83b7\u53d6\u9488\u5bf9\u8d35\u516c\u53f8\u5177\u4f53\u9700\u6c42\u91cf\u8eab\u5b9a\u5236\u7684\u6700\u5408\u9002\u7684\u7533\u8bf7\u6d41\u7a0b\u5efa\u8bae\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 01\/7\/2026, B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) v\u00e0 c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA). \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4726,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4725","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\/4725","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=4725"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4725\/revisions"}],"predecessor-version":[{"id":4731,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4725\/revisions\/4731"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4726"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}