{"id":4732,"date":"2026-07-23T16:04:39","date_gmt":"2026-07-23T09:04:39","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4732"},"modified":"2026-07-23T16:04:39","modified_gmt":"2026-07-23T09:04:39","slug":"doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n theo Th\u00f4ng t\u01b0 95"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n l\u00e0 ai, x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u0103n c\u1ee9 n\u00e0o? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u1ea7u ti\u00ean m\u00e0 b\u1ea5t k\u1ef3 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i hay doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi n\u00e0o c\u0169ng c\u1ea7n tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c tr\u01b0\u1edbc khi t\u00ednh \u0111\u1ebfn vi\u1ec7c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf. Theo <\/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\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 01\/7\/2026, kh\u00f4ng ph\u1ea3i c\u1ee9 c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, to\u00e0n b\u1ed9 quy\u1ec1n l\u1ee3i n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c b\u1ea1n c\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 &#8220;\u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa&#8221; theo \u0111\u00fang ti\u00eau ch\u00ed ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh hay kh\u00f4ng. X\u00e1c \u0111\u1ecbnh sai ngay t\u1eeb b\u01b0\u1edbc n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1ea5t tr\u1eafng \u01b0u \u0111\u00e3i thu\u1ebf, th\u1eadm ch\u00ed \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb \u0111\u00e1nh thu\u1ebf hai l\u1ea7n tr\u00ean c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Th\u00f4ng t\u01b0 95\/2026\/TT-BTC v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, gi\u00fap b\u1ea1n t\u1ef1 tin r\u00e0 so\u00e1t t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa thu\u1ebf c\u1ee7a ch\u00ednh m\u00ecnh ho\u1eb7c doanh nghi\u1ec7p.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Hiep_dinh_tranh_danh_thue_hai_lan_la_gi_va_ap_dung_cho_ai\" >Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n l\u00e0 g\u00ec v\u00e0 \u00e1p d\u1ee5ng cho ai?<\/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\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doi_tuong_ap_dung_Hiep_dinh_tranh_danh_thue_hai_lan_theo_quy_dinh_moi_nhat\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/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\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doi_tuong_cu_tru_cua_Ben_ky_ket\" >\u0110\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a B\u00ean k\u00fd k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doi_tuong_cu_tru_cua_Viet_Nam\" >\u0110\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Cach_xac_dinh_doi_tuong_ap_dung_Hiep_dinh_tranh_danh_thue_hai_lan_khi_song_trung_cu_tru\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n khi song tr\u00f9ng c\u01b0 tr\u00fa<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doi_voi_ca_nhan_Nguyen_tac_xac_dinh_tuan_tu\" >\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n: Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh tu\u1ea7n t\u1ef1<\/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\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doi_voi_to_chuc_doanh_nghiep\" >\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_can_nam_ro_doi_tuong_ap_dung\" >V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Cau_hoi_thuong_gap_ve_doi_tuong_ap_dung_Hiep_dinh_danh_thue_hai_lan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Ca_nhan_co_quoc_tich_nuoc_ngoai_nhung_sinh_song_lau_dai_tai_Viet_Nam_co_thuoc_doi_tuong_ap_dung_Hiep_dinh_thue_khong\" >C\u00e1 nh\u00e2n c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng sinh s\u1ed1ng l\u00e2u d\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doanh_nghiep_co_tru_so_dang_ky_o_nuoc_ngoai_nhung_ban_lanh_dao_hop_va_ra_quyet_dinh_tai_Viet_Nam_thi_co_duoc_coi_la_doi_tuong_cu_tru_Viet_Nam_khong\" >Doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf \u0111\u0103ng k\u00fd \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng ban l\u00e3nh \u0111\u1ea1o h\u1ecdp v\u00e0 ra quy\u1ebft \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa Vi\u1ec7t Nam kh\u00f4ng?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Neu_doanh_nghiep_bi_xac_dinh_la_doi_tuong_cu_tru_cua_ca_hai_nuoc_va_Viet_Nam_voi_Ben_ky_ket_khong_dat_duoc_thoa_thuan_thi_sao\" >N\u1ebfu doanh nghi\u1ec7p b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a c\u1ea3 hai n\u01b0\u1edbc v\u00e0 Vi\u1ec7t Nam v\u1edbi B\u00ean k\u00fd k\u1ebft kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn th\u00ec sao?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Doi_tuong_chi_chiu_thue_tren_thu_nhap_phat_sinh_tai_mot_nuoc_co_duoc_coi_la_doi_tuong_cu_tru_theo_Hiep_dinh_thue_khong\" >\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ec9 ch\u1ecbu thu\u1ebf tr\u00ean thu nh\u1eadp ph\u00e1t sinh t\u1ea1i m\u1ed9t n\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa theo Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doi-tuong-ap-dung-hiep-dinh-tranh-danh-thue-hai-lan\/#Viec_xac_dinh_sai_doi_tuong_ap_dung_Hiep_dinh_thue_anh_huong_the_nao_den_ho_so_APA_cua_doanh_nghiep_co_giao_dich_lien_ket\" >Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn h\u1ed3 s\u01a1 APA c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hiep_dinh_tranh_danh_thue_hai_lan_la_gi_va_ap_dung_cho_ai\"><\/span><b>Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n l\u00e0 g\u00ec v\u00e0 \u00e1p d\u1ee5ng cho ai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi t\u1eaft l\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf) l\u00e0 th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng gi\u1eefa Vi\u1ec7t Nam v\u00e0 m\u1ed9t qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c nh\u1eb1m ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng m\u1ed9t kho\u1ea3n thu nh\u1eadp ho\u1eb7c t\u00e0i s\u1ea3n b\u1ecb \u0111\u00e1nh thu\u1ebf \u0111\u1ed3ng th\u1eddi t\u1ea1i c\u1ea3 hai n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi ng\u0103n ng\u1eeba h\u00e0nh vi tr\u1ed1n l\u1eadu thu\u1ebf th\u00f4ng qua vi\u1ec7c l\u1ee3i d\u1ee5ng ch\u00eanh l\u1ec7ch ph\u00e1p lu\u1eadt gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, m\u00e0 c\u00f2n quy \u0111\u1ecbnh th\u00eam hai n\u1ed9i dung c\u00f3 li\u00ean h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi nhau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (Mutual Agreement Procedure &#8211; MAP) gi\u1eefa Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam v\u00e0 c\u1ee7a B\u00ean k\u00fd k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng 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 (Advance Pricing Agreement &#8211; APA) trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc chung, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam, \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a B\u00ean k\u00fd k\u1ebft, ho\u1eb7c \u0111\u1ed3ng th\u1eddi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a c\u1ea3 Vi\u1ec7t Nam v\u00e0 B\u00ean k\u00fd k\u1ebft. N\u00f3i c\u00e1ch kh\u00e1c, &#8220;t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa thu\u1ebf&#8221; ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf hay kh\u00f4ng, ch\u1ee9 kh\u00f4ng \u0111\u01a1n thu\u1ea7n d\u1ef1a v\u00e0o qu\u1ed1c t\u1ecbch hay n\u01a1i ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_Hiep_dinh_tranh_danh_thue_hai_lan_theo_quy_dinh_moi_nhat\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4733\" aria-describedby=\"caption-attachment-4733\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4733\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-theo-Thong-tu-95.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n theo Th\u00f4ng t\u01b0 95\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-theo-Thong-tu-95.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-theo-Thong-tu-95-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-theo-Thong-tu-95-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-theo-Thong-tu-95-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-theo-Thong-tu-95-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4733\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n theo Th\u00f4ng t\u01b0 95<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, Th\u00f4ng t\u01b0 95\/2026\/TT-BTC ph\u00e2n chia r\u00f5 th\u00e0nh hai nh\u00f3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a B\u00ean k\u00fd k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_cu_tru_cua_Ben_ky_ket\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a B\u00ean k\u00fd k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t B\u00ean k\u00fd k\u1ebft bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u1ea1i B\u00ean k\u00fd k\u1ebft \u0111\u00f3 theo ph\u00e1p lu\u1eadt c\u1ee7a ch\u00ednh B\u00ean k\u00fd k\u1ebft, v\u00e0 \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 \u1edf, c\u00f3 n\u01a1i c\u01b0 tr\u00fa t\u1ea1i B\u00ean k\u00fd k\u1ebft \u0111\u00f3, ho\u1eb7c c\u00e1c ti\u00eau th\u1ee9c c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 c\u00f4ng ty v\u00e0 b\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c n\u00e0o c\u1ee7a nhi\u1ec1u c\u00e1 nh\u00e2n, c\u00f4ng ty ho\u1eb7c c\u00e1c ch\u1ee7 th\u1ec3 kh\u00e1c c\u00f3 tr\u1ee5 s\u1edf \u0111i\u1ec1u h\u00e0nh, tr\u1ee5 s\u1edf \u0111\u0103ng k\u00fd, ho\u1eb7c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1ea1i B\u00ean k\u00fd k\u1ebft \u0111\u00f3, ho\u1eb7c c\u00e1c ti\u00eau th\u1ee9c c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Nh\u00e0 n\u01b0\u1edbc, ch\u00ednh quy\u1ec1n c\u01a1 s\u1edf ho\u1eb7c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng c\u1ee7a m\u1ed9t B\u00ean k\u00fd k\u1ebft c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a B\u00ean k\u00fd k\u1ebft, trong tr\u01b0\u1eddng h\u1ee3p Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>M\u1ed9t \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> T\u00f9y theo t\u1eebng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u1ee5 th\u1ec3, \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t B\u00ean k\u00fd k\u1ebft s\u1ebd kh\u00f4ng bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ec9 ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1eeb c\u00e1c ngu\u1ed3n ho\u1eb7c t\u00e0i s\u1ea3n t\u1ea1i B\u00ean k\u00fd k\u1ebft \u0111\u00f3. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh nh\u1eb1m lo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ed9t c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c tuy c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i m\u1ed9t n\u01b0\u1edbc nh\u01b0ng kh\u00f4ng th\u1ef1c s\u1ef1 c\u00f3 m\u1ed1i li\u00ean h\u1ec7 c\u01b0 tr\u00fa b\u1ec1n v\u1eefng v\u1edbi n\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_cu_tru_cua_Viet_Nam\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a B\u00ean k\u00fd k\u1ebft, Th\u00f4ng t\u01b0 95\/2026\/TT-BTC c\u0169ng quy \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-253-2026-nd-cp-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan-chi-tiet-439303-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty v\u00e0 b\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c n\u00e0o c\u1ee7a nhi\u1ec1u c\u00e1 nh\u00e2n, c\u00f4ng ty ho\u1eb7c c\u00e1c ch\u1ee7 th\u1ec3 kh\u00e1c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt t\u1ea1i Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng c\u1ee7a Vi\u1ec7t Nam, trong tr\u01b0\u1eddng h\u1ee3p Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u00f3 quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a B\u00ean k\u00fd k\u1ebft, t\u00f9y theo t\u1eebng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam s\u1ebd kh\u00f4ng bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ec9 ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n ho\u1eb7c t\u00e0i s\u1ea3n ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110\u00e1ng ch\u00fa \u00fd: <\/b><span style=\"font-weight: 400;\">\u0110\u1ec3 m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt n\u1ed9i \u0111\u1ecba \u0111\u01b0\u1ee3c ch\u00ednh th\u1ee9c c\u00f4ng nh\u1eadn l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa theo Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3 ph\u1ea3i \u0111\u00e1p \u1ee9ng th\u00eam \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 v\u00e0 a.2 kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc ki\u1ec3m tra b\u1ed5 sung m\u00e0 c\u00e1 nh\u00e2n, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 tr\u01b0\u1edbc khi kh\u1eb3ng \u0111\u1ecbnh m\u00ecnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_doi_tuong_ap_dung_Hiep_dinh_tranh_danh_thue_hai_lan_khi_song_trung_cu_tru\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n khi song tr\u00f9ng c\u01b0 tr\u00fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4734\" aria-describedby=\"caption-attachment-4734\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4734\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-khi-song-trung-cu-tru.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n khi song tr\u00f9ng c\u01b0 tr\u00fa\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-khi-song-trung-cu-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-khi-song-trung-cu-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-khi-song-trung-cu-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-khi-song-trung-cu-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-khi-song-trung-cu-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4734\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n khi song tr\u00f9ng c\u01b0 tr\u00fa<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng hi\u1ebfm tr\u01b0\u1eddng h\u1ee3p m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a c\u1ea3 Vi\u1ec7t Nam l\u1eabn B\u00ean k\u00fd k\u1ebft theo ph\u00e1p lu\u1eadt c\u1ee7a m\u1ed7i n\u01b0\u1edbc. \u0110\u00e2y ch\u00ednh l\u00e0 t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p nh\u1ea5t, \u0111\u00f2i h\u1ecfi ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1c ti\u00eau th\u1ee9c ph\u00e1 v\u1ee1 song tr\u00f9ng m\u00e0 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC \u0111\u00e3 quy \u0111\u1ecbnh chi ti\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_Nguyen_tac_xac_dinh_tuan_tu\"><\/span><b>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n: Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh tu\u1ea7n t\u1ef1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p song tr\u00f9ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tu\u1ea7n t\u1ef1 theo c\u00e1c ti\u00eau th\u1ee9c sau, ti\u00eau th\u1ee9c tr\u01b0\u1edbc kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c m\u1edbi chuy\u1ec3n sang ti\u00eau th\u1ee9c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 nh\u00e0 \u1edf th\u01b0\u1eddng tr\u00fa (nh\u00e0 thu\u1ed9c s\u1edf h\u1eefu, nh\u00e0 thu\u00ea ho\u1eb7c nh\u00e0 thu\u1ed9c quy\u1ec1n s\u1eed d\u1ee5ng c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3) t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 \u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i c\u1ea3 Vi\u1ec7t Nam v\u00e0 B\u00ean k\u00fd k\u1ebft, th\u00ec x\u00e9t \u0111\u1ebfn vi\u1ec7c c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 quan h\u1ec7 kinh t\u1ebf ch\u1eb7t ch\u1ebd h\u01a1n t\u1ea1i Vi\u1ec7t Nam hay kh\u00f4ng (v\u00ed d\u1ee5: c\u00f3 vi\u1ec7c l\u00e0m, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, n\u01a1i qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00e1 nh\u00e2n, ho\u1eb7c c\u00e1c quan h\u1ec7 kinh t\u1ebf kh\u00e1c), ho\u1eb7c c\u00f3 quan h\u1ec7 c\u00e1 nh\u00e2n ch\u1eb7t ch\u1ebd h\u01a1n t\u1ea1i Vi\u1ec7t Nam (nh\u01b0 quan h\u1ec7 gia \u0111\u00ecnh, quan h\u1ec7 x\u00e3 h\u1ed9i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u01a1i c\u00f3 quan h\u1ec7 kinh t\u1ebf ho\u1eb7c quan h\u1ec7 c\u00e1 nh\u00e2n ch\u1eb7t ch\u1ebd h\u01a1n, ho\u1eb7c c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 nh\u00e0 \u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i c\u1ea3 hai n\u01b0\u1edbc, th\u00ec x\u00e9t \u0111\u1ebfn n\u01a1i c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t th\u01b0\u1eddng xuy\u00ean h\u01a1n trong n\u0103m t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t th\u01b0\u1eddng xuy\u00ean ho\u1eb7c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean t\u1ea1i c\u1ea3 hai n\u01b0\u1edbc theo c\u00e1ch kh\u00f4ng th\u1ec3 ph\u00e2n \u0111\u1ecbnh, th\u00ec x\u00e9t \u0111\u1ebfn qu\u1ed1c t\u1ecbch: c\u00e1 nh\u00e2n c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n v\u1eeba c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam v\u1eeba c\u00f3 qu\u1ed1c t\u1ecbch B\u00ean k\u00fd k\u1ebft, ho\u1eb7c kh\u00f4ng c\u00f3 qu\u1ed1c t\u1ecbch c\u1ee7a c\u1ea3 hai n\u01b0\u1edbc, th\u00ec Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam s\u1ebd gi\u1ea3i quy\u1ebft t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 th\u00f4ng qua th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng v\u1edbi Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a B\u00ean k\u00fd k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>M\u1ed9t t\u00ecnh hu\u1ed1ng \u0111\u1eb7c th\u00f9 kh\u00e1c c\u1ea7n l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a c\u1ea3 Vi\u1ec7t Nam v\u00e0 B\u00ean k\u00fd k\u1ebft, m\u1ed9t c\u00e1 nh\u00e2n \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a c\u1ea3 hai n\u01b0\u1edbc trong c\u00f9ng m\u1ed9t n\u0103m t\u00ednh thu\u1ebf nh\u01b0ng quy \u0111\u1ecbnh v\u1ec1 n\u0103m t\u00ednh thu\u1ebf c\u1ee7a hai n\u01b0\u1edbc l\u1ea1i kh\u00e1c nhau. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam n\u1ebfu trong n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3, c\u00e1 nh\u00e2n ch\u1ee7 y\u1ebfu l\u00e0m vi\u1ec7c v\u00e0 th\u01b0\u1eddng xuy\u00ean sinh s\u1ed1ng t\u1ea1i Vi\u1ec7t Nam. Ri\u00eang \u0111\u1ed1i v\u1edbi kho\u1ea3ng th\u1eddi gian \u0111\u1ea7u n\u0103m t\u00ednh thu\u1ebf c\u1ee7a Vi\u1ec7t Nam m\u00e0 thu\u1ed9c n\u0103m t\u00ednh thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3 c\u1ee7a B\u00ean k\u00fd k\u1ebft (do s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh n\u0103m t\u00ednh thu\u1ebf gi\u1eefa hai n\u01b0\u1edbc), c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a B\u00ean k\u00fd k\u1ebft cho m\u1ee5c \u0111\u00edch quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u1ea3 Vi\u1ec7t Nam v\u00e0 B\u00ean k\u00fd k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_to_chuc_doanh_nghiep\"><\/span><b>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1 nh\u00e2n, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i t\u1eebng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u1ee5 th\u1ec3, m\u1ed9t t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 tr\u1ee5 s\u1edf \u0111i\u1ec1u h\u00e0nh th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam. Theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, tr\u1ee5 s\u1edf \u0111i\u1ec1u h\u00e0nh th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 n\u01a1i nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd c\u1ea5p cao ho\u1eb7c ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh h\u1ecdp, xem x\u00e9t, th\u1ea3o lu\u1eadn v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd, ho\u1eb7c quy\u1ebft \u0111\u1ecbnh v\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; ho\u1eb7c l\u00e0 n\u01a1i l\u01b0u gi\u1eef c\u00e1c s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n quan tr\u1ecdng nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p m\u1ed9t t\u1ed5 ch\u1ee9c v\u1eeba \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u0103ng k\u00fd t\u1ea1i c\u1ea3 hai n\u01b0\u1edbc, ho\u1eb7c c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh, ho\u1eb7c c\u00f3 tr\u1ee5 s\u1edf \u0111i\u1ec1u h\u00e0nh th\u1ef1c t\u1ebf t\u1ea1i c\u1ea3 hai n\u01b0\u1edbc, th\u00ec Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam v\u00e0 Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a B\u00ean k\u00fd k\u1ebft s\u1ebd c\u00f9ng x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c \u0111\u00f3 ch\u1ec9 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t trong hai n\u01b0\u1edbc, th\u00f4ng qua th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng. \u0110\u00e1ng l\u01b0u \u00fd, n\u1ebfu Vi\u1ec7t Nam v\u00e0 B\u00ean k\u00fd k\u1ebft kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn chung, t\u1ed5 ch\u1ee9c \u0111\u00f3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa thu\u1ebf c\u1ee7a b\u1ea5t k\u1ef3 n\u01b0\u1edbc n\u00e0o cho m\u1ee5c \u0111\u00edch \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u00f3 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c \u0111a qu\u1ed1c gia c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_can_nam_ro_doi_tuong_ap_dung\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4735\" aria-describedby=\"caption-attachment-4735\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4735\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-can-nam-ro-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-can-nam-ro-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-can-nam-ro-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-can-nam-ro-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-can-nam-ro-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-can-nam-ro-doi-tuong-ap-dung-Hiep-dinh-tranh-danh-thue-hai-lan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4735\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n kh\u00f4ng ch\u1ec9 mang \u00fd ngh\u0129a l\u00fd thuy\u1ebft m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i thu\u1ebf th\u1ef1c t\u1ebf. M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i theo Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf (nh\u01b0 mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c, l\u00e3i ti\u1ec1n vay, ti\u1ec1n b\u1ea3n quy\u1ec1n, hay l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh xuy\u00ean bi\u00ean gi\u1edbi) khi ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u00ecnh th\u1ef1c s\u1ef1 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa theo \u0111\u00fang c\u00e1c ti\u00eau th\u1ee9c \u0111\u00e3 n\u00eau \u1edf tr\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 v\u1eady, vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa thu\u1ebf c\u00f2n c\u00f3 m\u1ed1i li\u00ean h\u1ec7 m\u1eadt thi\u1ebft v\u1edbi hai c\u01a1 ch\u1ebf kh\u00e1c c\u0169ng \u0111\u01b0\u1ee3c Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn 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\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, khi x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 APA ho\u1eb7c khi ph\u00e1t sinh tranh ch\u1ea5p c\u1ea7n gi\u1ea3i quy\u1ebft qua MAP, vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa thu\u1ebf ngay t\u1eeb \u0111\u1ea7u c\u00f3 th\u1ec3 khi\u1ebfn to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 b\u1ecb \u1ea3nh h\u01b0\u1edfng, k\u00e9o theo r\u1ee7i ro v\u1ec1 th\u1eddi gian v\u00e0 chi ph\u00ed tu\u00e2n th\u1ee7. Trong nh\u1eefng t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p nh\u01b0 v\u1eady, doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa thu\u1ebf song song v\u1edbi vi\u1ec7c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh sai v\u00e0 t\u1ef1 cho r\u1eb1ng m\u00ecnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf trong khi th\u1ef1c t\u1ebf kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf truy thu, \u1ea5n \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf, ho\u1eb7c th\u1eadm ch\u00ed b\u1ecb \u0111\u00e1nh thu\u1ebf hai l\u1ea7n tr\u00ean c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp \u0111\u00fang v\u1edbi t\u00ecnh tr\u1ea1ng m\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1ed1n \u0111\u01b0\u1ee3c l\u1eadp ra \u0111\u1ec3 ng\u0103n ch\u1eb7n.<\/span><\/p>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/\">To\u00e0n v\u0103n Th\u00f4ng t\u01b0 95\/2026\/TT-BTC.<\/a><\/span><\/strong><\/p><\/blockquote>\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;\">C\u00f3 th\u1ec3 th\u1ea5y, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng l\u00e0 t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa thu\u1ebf. \u0110\u00e2y l\u00e0 n\u1ed9i dung n\u1ec1n t\u1ea3ng, c\u1ea7n \u0111\u01b0\u1ee3c n\u1eafm v\u1eefng tr\u01b0\u1edbc khi c\u00e1 nh\u00e2n hay doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo nh\u01b0 xin x\u00e1c nh\u1eadn c\u01b0 tr\u00fa, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, hay x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 APA \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa thu\u1ebf tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n, \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p \u0111\u1ec3 xem x\u00e9t k\u1ef9 c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 95\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_doi_tuong_ap_dung_Hiep_dinh_danh_thue_hai_lan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_co_quoc_tich_nuoc_ngoai_nhung_sinh_song_lau_dai_tai_Viet_Nam_co_thuoc_doi_tuong_ap_dung_Hiep_dinh_thue_khong\"><\/span><b>C\u00e1 nh\u00e2n c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng sinh s\u1ed1ng l\u00e2u d\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3. Theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, qu\u1ed1c t\u1ecbch kh\u00f4ng ph\u1ea3i l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh duy nh\u1ea5t. N\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u01b0 tr\u00fa t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP (v\u00ed d\u1ee5 c\u00f3 nh\u00e0 \u1edf th\u01b0\u1eddng tr\u00fa, ho\u1eb7c c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam theo s\u1ed1 ng\u00e0y quy \u0111\u1ecbnh) v\u00e0 \u0111\u1ed3ng th\u1eddi th\u1ecfa c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m a.1, a.2 kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, c\u00e1 nh\u00e2n \u0111\u00f3 v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam theo Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, b\u1ea5t k\u1ec3 mang qu\u1ed1c t\u1ecbch n\u01b0\u1edbc n\u00e0o.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_tru_so_dang_ky_o_nuoc_ngoai_nhung_ban_lanh_dao_hop_va_ra_quyet_dinh_tai_Viet_Nam_thi_co_duoc_coi_la_doi_tuong_cu_tru_Viet_Nam_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf \u0111\u0103ng k\u00fd \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng ban l\u00e3nh \u0111\u1ea1o h\u1ecdp v\u00e0 ra quy\u1ebft \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa Vi\u1ec7t Nam kh\u00f4ng?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Th\u00f4ng t\u01b0 95\/2026\/TT-BTC quy \u0111\u1ecbnh m\u1ed9t t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam n\u1ebfu c\u00f3 tr\u1ee5 s\u1edf \u0111i\u1ec1u h\u00e0nh th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, t\u1ee9c l\u00e0 n\u01a1i nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd c\u1ea5p cao ho\u1eb7c ban l\u00e3nh \u0111\u1ea1o ti\u1ebfn h\u00e0nh h\u1ecdp, th\u1ea3o lu\u1eadn v\u00e0 ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd, s\u1ea3n xu\u1ea5t kinh doanh, ho\u1eb7c n\u01a1i l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n quan tr\u1ecdng nh\u1ea5t. Y\u1ebfu t\u1ed1 n\u00e0y \u0111\u1ed9c l\u1eadp v\u1edbi n\u01a1i \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_bi_xac_dinh_la_doi_tuong_cu_tru_cua_ca_hai_nuoc_va_Viet_Nam_voi_Ben_ky_ket_khong_dat_duoc_thoa_thuan_thi_sao\"><\/span><b>N\u1ebfu doanh nghi\u1ec7p b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a c\u1ea3 hai n\u01b0\u1edbc v\u00e0 Vi\u1ec7t Nam v\u1edbi B\u00ean k\u00fd k\u1ebft kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn th\u00ec sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, n\u1ebfu qua th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng m\u00e0 hai b\u00ean kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn chung, doanh nghi\u1ec7p \u0111\u00f3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa thu\u1ebf c\u1ee7a b\u1ea5t k\u1ef3 n\u01b0\u1edbc n\u00e0o cho m\u1ee5c \u0111\u00edch \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng b\u1ea5t k\u1ef3 \u01b0u \u0111\u00e3i n\u00e0o theo Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf cho \u0111\u1ebfn khi t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c l\u00e0m r\u00f5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_chi_chiu_thue_tren_thu_nhap_phat_sinh_tai_mot_nuoc_co_duoc_coi_la_doi_tuong_cu_tru_theo_Hiep_dinh_thue_khong\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ec9 ch\u1ecbu thu\u1ebf tr\u00ean thu nh\u1eadp ph\u00e1t sinh t\u1ea1i m\u1ed9t n\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa theo Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, trong \u0111a s\u1ed1 tr\u01b0\u1eddng h\u1ee3p. Th\u00f4ng t\u01b0 95\/2026\/TT-BTC n\u00eau r\u00f5, t\u00f9y theo t\u1eebng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u1ee5 th\u1ec3, \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t B\u00ean k\u00fd k\u1ebft (ho\u1eb7c c\u1ee7a Vi\u1ec7t Nam) s\u1ebd kh\u00f4ng bao g\u1ed3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ec9 ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n ho\u1eb7c t\u00e0i s\u1ea3n ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc \u0111\u00f3.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Viec_xac_dinh_sai_doi_tuong_ap_dung_Hiep_dinh_thue_anh_huong_the_nao_den_ho_so_APA_cua_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn h\u1ed3 s\u01a1 APA c\u1ee7a doanh nghi\u1ec7p c\u00f3 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;\">T\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa thu\u1ebf l\u00e0 c\u0103n c\u1ee9 n\u1ec1n t\u1ea3ng khi doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng 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) theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC. N\u1ebfu x\u00e1c \u0111\u1ecbnh sai ngay t\u1eeb \u0111\u1ea7u, h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u b\u1ed5 sung, l\u00e0m ch\u1eadm ti\u1ebfn \u0111\u1ed9, ho\u1eb7c b\u1ecb t\u1eeb ch\u1ed1i \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft li\u00ean quan.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n l\u00e0 ai, x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u0103n c\u1ee9 n\u00e0o? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u1ea7u ti\u00ean m\u00e0 b\u1ea5t k\u1ef3 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i hay doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi n\u00e0o c\u0169ng c\u1ea7n tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c tr\u01b0\u1edbc [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4733,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4732","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\/4732","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=4732"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4732\/revisions"}],"predecessor-version":[{"id":4736,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4732\/revisions\/4736"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4733"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}