{"id":4754,"date":"2026-07-24T14:06:19","date_gmt":"2026-07-24T07:06:19","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4754"},"modified":"2026-07-24T15:07:24","modified_gmt":"2026-07-24T08:07:24","slug":"dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/","title":{"rendered":"D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia: Gi\u1ea3i ph\u00e1p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t 2026"},"content":{"rendered":"<p style=\"text-align: justify;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<span style=\"font-weight: 400;\"> \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u c\u1ea5p thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i, khi <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong> ch\u00ednh th\u1ee9c thay \u0111\u1ed5i h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng doanh thu, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i, \u0111\u1ecbnh d\u1ea1ng n\u1ed9p v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o CbCR. Ng\u00e0y 09\/07\/2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 4697\/CT-CS n\u0103m 2026 gi\u1edbi thi\u1ec7u 10 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, trong \u0111\u00f3 n\u1ed9i dung v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (\u0110i\u1ec1u 19) l\u00e0 m\u1ed9t trong nh\u1eefng nh\u00f3m thay \u0111\u1ed5i l\u1edbn nh\u1ea5t, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra l\u00e0: r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn \u0111ang \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng doanh thu, \u0111\u1ecbnh d\u1ea1ng v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o CbCR theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u0169, trong khi quy \u0111\u1ecbnh m\u1edbi \u0111\u00e3 thay \u0111\u1ed5i c\u0103n b\u1ea3n c\u00e1ch x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 n\u00e0y. N\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1ed9p sai ng\u01b0\u1ee1ng, sai \u0111\u1ecbnh d\u1ea1ng, tr\u1ec5 h\u1ea1n, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do v\u00ec sao t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) theo \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u1ea7n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngay t\u1eeb b\u00e2y gi\u1edd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n n\u1eafm r\u00f5 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng nh\u1ea5t li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o CbCR, \u0111\u1ed3ng th\u1eddi hi\u1ec3u v\u00ec sao vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia ngay t\u1eeb giai \u0111o\u1ea1n n\u00e0y l\u1ea1i mang t\u00ednh quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi s\u1ef1 an to\u00e0n ph\u00e1p l\u00fd c\u1ee7a 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\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia_la_gi\" >D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Can_cu_phap_ly_ve_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Thay_doi_quan_trong_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >Thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Nang_nguong_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >N\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Trach_nhiem_va_quyen_han_cua_co_quan_thue\" >Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Dieu_khoan_chuyen_tiep_ve_chi_phi_lai_vay\" >\u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vay<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Bang_tong_hop_so_sanh_giua_quy_dinh_cu_va_moi_quy_dinh_ve_Bao_cao_CbCR\" >B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o CbCR<\/a><\/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\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Vi_sao_doanh_nghiep_nen_su_dung_dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia\" >V\u00ec sao doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Rui_ro_neu_doanh_nghiep_tu_thuc_hien_ma_khong_cap_nhat_quy_dinh_moi\" >R\u1ee7i ro n\u1ebfu doanh nghi\u1ec7p t\u1ef1 th\u1ef1c hi\u1ec7n m\u00e0 kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#So_sanh_rui_ro_khi_tu_thuc_hien_va_loi_ich_khi_su_dung_dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia\" >So s\u00e1nh r\u1ee7i ro khi t\u1ef1 th\u1ef1c hi\u1ec7n v\u00e0 l\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia_bao_gom_nhung_gi\" >D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia bao g\u1ed3m nh\u1eefng g\u00ec?<\/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\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Tu_van_xac_dinh_quan_he_lien_ket_va_nghia_vu_lap_Bao_cao_CbCR\" >T\u01b0 v\u1ea5n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o CbCR<\/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\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Tu_van_lap_va_nop_Bao_cao_CbCR_dung_dinh_dang_dung_thoi_han\" >T\u01b0 v\u1ea5n l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o CbCR \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng, \u0111\u00fang th\u1eddi h\u1ea1n\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\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Tu_van_lap_va_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >T\u01b0 v\u1ea5n l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Tu_van_lap_Thong_bao_ve_doi_tuong_nop_Bao_cao_CbCR\" >T\u01b0 v\u1ea5n l\u1eadp Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o CbCR\u00a0<\/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\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Tu_van_xac_dinh_quan_he_lien_ket_va_cac_nghia_vu_lien_quan\" >T\u01b0 v\u1ea5n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Dai_dien_lam_viec_giai_trinh_voi_co_quan_thue_khi_co_yeu_cau\" >\u0110\u1ea1i di\u1ec7n l\u00e0m vi\u1ec7c, gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Doi_tuong_nao_can_dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Bang_gia_tham_khao_dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia_nam_2026\" >B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Cau_hoi_thuong_gap_ve_dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Doanh_nghiep_nao_phai_nop_Bao_cao_loi_nhuan_lien_quoc_gia_tai_Viet_Nam_theo_Nghi_dinh_255\" >Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Nguong_doanh_thu_de_xac_dinh_nghia_vu_lap_Bao_cao_CbCR_nam_2026_la_bao_nhieu\" >Ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o CbCR n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Thoi_han_nop_Bao_cao_CbCR_va_Thong_bao_doi_tuong_nop_Bao_cao_CbCR_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o CbCR v\u00e0 Th\u00f4ng b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o CbCR l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia\/#Co_quan_nao_co_quyen_su_dung_Bao_cao_loi_nhuan_lien_quoc_gia_cua_nguoi_nop_thue_phuc_vu_cong_tac_quan_ly_rui_ro\" >C\u01a1 quan n\u00e0o c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro?\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia_la_gi\"><\/span><b>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4763\" aria-describedby=\"caption-attachment-4763\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4763\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia-giai-phap-tuan-thu-quy-dinh-moi-nhat-2026.jpg\" alt=\"D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, gi\u1ea3i ph\u00e1p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia-giai-phap-tuan-thu-quy-dinh-moi-nhat-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia-giai-phap-tuan-thu-quy-dinh-moi-nhat-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia-giai-phap-tuan-thu-quy-dinh-moi-nhat-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia-giai-phap-tuan-thu-quy-dinh-moi-nhat-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia-giai-phap-tuan-thu-quy-dinh-moi-nhat-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4763\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, gi\u1ea3i ph\u00e1p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean bi\u1ec7t, do \u0111\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n, nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5, chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p B\u00e1o c\u00e1o CbCR theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, d\u1ecbch v\u1ee5 n\u00e0y gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i, \u0111\u1ecbnh d\u1ea1ng n\u1ed9p b\u00e1o c\u00e1o, th\u1eddi h\u1ea1n n\u1ed9p Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o CbCR, \u0111\u1ed3ng th\u1eddi r\u00e0 so\u00e1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf k\u1ebf th\u1eeba v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u n\u1ed9i dung so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu tr\u1ef1c ti\u1ebfp theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u1ee5 th\u1ec3 nh\u01b0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng trong qu\u1ea3n l\u00fd thu\u1ebf (kho\u1ea3n 4 \u0110i\u1ec1u 6), nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf (kho\u1ea3n 1 \u0110i\u1ec1u 22), quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u0110i\u1ec1u 37), c\u0169ng nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf (kho\u1ea3n 2 \u0110i\u1ec1u 35 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, bao g\u1ed3m nh\u1eefng doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, chi nh\u00e1nh trong n\u01b0\u1edbc l\u1eabn n\u01b0\u1edbc ngo\u00e0i, ho\u1eb7c ph\u00e1t sinh giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. V\u1edbi ph\u1ea1m vi \u1ea3nh h\u01b0\u1edfng r\u1ed9ng nh\u01b0 v\u1eady, vi\u1ec7c hi\u1ec3u \u0111\u00fang, hi\u1ec3u \u0111\u1ee7 v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c c\u00e1c quy \u0111\u1ecbnh m\u1edbi l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c sai s\u00f3t trong k\u00ea khai thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_quan_trong_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>Thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4764\" aria-describedby=\"caption-attachment-4764\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4764\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia-va-cap-nhat-diem-moi-quan-trong-ve-bao-cao-CbCR.jpg\" alt=\"D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u00e0 c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng v\u1ec1 b\u00e1o c\u00e1o CbCR\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia-va-cap-nhat-diem-moi-quan-trong-ve-bao-cao-CbCR.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia-va-cap-nhat-diem-moi-quan-trong-ve-bao-cao-CbCR-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia-va-cap-nhat-diem-moi-quan-trong-ve-bao-cao-CbCR-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia-va-cap-nhat-diem-moi-quan-trong-ve-bao-cao-CbCR-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-lien-quoc-gia-va-cap-nhat-diem-moi-quan-trong-ve-bao-cao-CbCR-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4764\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u00e0 c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng v\u1ec1 b\u00e1o c\u00e1o CbCR<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m n\u1ed9i dung c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i nh\u1ea5t, 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;\">Ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o CbCR nay c\u0103n c\u1ee9 theo doanh thu c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, thay v\u00ec doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf nh\u01b0 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro, thay cho m\u1ee9c 18.000 t\u1ef7 \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y, nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD t\u1ea1i H\u00e0nh \u0111\u1ed9ng BEPS 13.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i th\u1ed1ng nh\u1ea5t theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o trung b\u00ecnh th\u00e1ng 12 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung, l\u00e0m r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p B\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng theo Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n, tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o, ho\u1eb7c do kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu, \u0111\u1ed3ng ti\u1ec1n quy \u0111\u1ed5i gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam, ch\u1eb3ng h\u1ea1n khi C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa, ho\u1eb7c khi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng n\u1ed9p b\u00e1o c\u00e1o theo chu\u1ea9n XML \u0111\u00e3 m\u00e3 h\u00f3a, n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00fang theo ti\u00eau chu\u1ea9n c\u1ee7a H\u00e0nh \u0111\u1ed9ng BEPS 13.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o CbCR ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao. \u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh ban h\u00e0nh m\u1eabu Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o CbCR (M\u1eabu s\u1ed1 01\/TB-BCLN), ch\u1ec9 ph\u1ea3i n\u1ed9p m\u1ed9t l\u1ea7n khi ph\u00e1t sinh ngh\u0129a v\u1ee5 l\u1ea7n \u0111\u1ea7u, v\u00e0 c\u1eadp nh\u1eadt trong v\u00f2ng 90 ng\u00e0y n\u1ebfu c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kh\u1ed1i l\u01b0\u1ee3ng thay \u0111\u1ed5i l\u1edbn nh\u01b0 v\u1eady, vi\u1ec7c c\u00f3 m\u1ed9t d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u1ed3ng h\u00e0nh \u0111\u1ec3 r\u00e0 so\u00e1t t\u1eebng m\u1ed1c th\u1eddi gian, t\u1eebng bi\u1ec3u m\u1eabu l\u00e0 \u0111i\u1ec1u g\u1ea7n nh\u01b0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_nguong_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>N\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 4 ti\u00eau ch\u00ed, trong \u0111\u00f3 c\u00f3 y\u00eau c\u1ea7u &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221; v\u00e0 ng\u01b0\u1ee1ng doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 n\u00e2ng ng\u01b0\u1ee1ng doanh thu l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng v\u00e0 b\u1ecf h\u1eb3n ti\u00eau ch\u00ed &#8220;ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i c\u00f3 l\u1ee3i, m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 nh\u00f3m doanh nghi\u1ec7p r\u1ee7i ro th\u1ea5p \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1, gi\u00fap gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_va_quyen_han_cua_co_quan_thue\"><\/span><b>Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung quy \u0111\u1ecbnh r\u1ea5t quan tr\u1ecdng:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, m\u00e0 ch\u1ec9 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft qu\u1ed1c t\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n, th\u1ec3 hi\u1ec7n s\u1ef1 chuy\u1ec3n d\u1ecbch m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf t\u1eeb &#8220;qu\u1ea3n l\u00fd r\u1ee7i ro&#8221; thu\u1ea7n t\u00fay sang &#8220;qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7&#8221;, l\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m trung t\u00e2m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_khoan_chuyen_tiep_ve_chi_phi_lai_vay\"><\/span><b>\u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vay theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u0169. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i cho doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp ch\u00ednh s\u00e1ch.\u00a0<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_so_sanh_giua_quy_dinh_cu_va_moi_quy_dinh_ve_Bao_cao_CbCR\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p d\u1ec5 h\u00ecnh dung m\u1ee9c \u0111\u1ed9 thay \u0111\u1ed5i, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p ng\u1eafn g\u1ecdn nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i gi\u1eefa quy \u0111\u1ecbnh c\u0169 (Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP) v\u00e0 quy \u0111\u1ecbnh m\u1edbi (Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP):<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o CbCT<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh c\u0169<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026 quy \u0111\u1ecbnh B\u00e1o c\u00e1o CbCR<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ng\u01b0\u1ee1ng doanh thu CbCR\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo doanh trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo doanh thu n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu l\u1eadp CbCR<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro (theo t\u1ef7 gi\u00e1 quy \u0111\u1ed5i th\u1ed1ng nh\u1ea5t)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng n\u1ed9p CbCR<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a quy \u0111\u1ecbnh\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng XML m\u00e3 h\u00f3a, n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p CbCR\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 m\u1eabu th\u1ed1ng nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh M\u1eabu s\u1ed1 01\/TB-BCLN, n\u1ed9p 1 l\u1ea7n, c\u1eadp nh\u1eadt trong 90 ng\u00e0y n\u1ebfu thay \u0111\u1ed5i\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng d\u00f9ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh gi\u00e1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng d\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn v\u00e0o b\u1ea3ng so s\u00e1nh tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, nh\u1eefng thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1ee1ng doanh thu, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i v\u00e0 \u0111\u1ecbnh d\u1ea1ng n\u1ed9p B\u00e1o c\u00e1o CbCR l\u00e0 nh\u00f3m n\u1ed9i dung ph\u1ee9c t\u1ea1p nh\u1ea5t, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean m\u00f4n t\u1eeb \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n CbCR \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_nen_su_dung_dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c m\u1ecdi B\u00e1o c\u00e1o CbCR li\u00ean quan \u0111\u1ebfn n\u0103m t\u00e0i ch\u00ednh 2026 c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao s\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng, quy \u0111\u1ed5i t\u1ef7 gi\u00e1, l\u1eadp v\u00e0 n\u1ed9p theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh m\u1edbi \u0111\u00e3 n\u00eau \u1edf tr\u00ean, thay v\u00ec \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. V\u1edbi th\u1eddi gian kh\u00f4ng c\u00f2n nhi\u1ec1u \u0111\u1ec3 chu\u1ea9n b\u1ecb cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026, doanh nghi\u1ec7p c\u00e0ng c\u1ea7n ch\u1ee7 \u0111\u1ed9ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n CbCR s\u1edbm \u0111\u1ec3 tr\u00e1nh b\u1ecb \u0111\u1ed9ng khi \u0111\u1ebfn h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_neu_doanh_nghiep_tu_thuc_hien_ma_khong_cap_nhat_quy_dinh_moi\"><\/span><b>R\u1ee7i ro n\u1ebfu doanh nghi\u1ec7p t\u1ef1 th\u1ef1c hi\u1ec7n m\u00e0 kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p v\u1eabn \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng doanh thu c\u0169 (18.000 t\u1ef7 \u0111\u1ed3ng) thay v\u00ec m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro theo quy \u0111\u1ecbnh m\u1edbi, ho\u1eb7c kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng XML khi n\u1ed9p B\u00e1o c\u00e1o CbCR qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1ed9p b\u00e1o c\u00e1o sai \u0111\u1ecbnh d\u1ea1ng, sai th\u1eddi h\u1ea1n, d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c b\u1ecf s\u00f3t c\u00e1c giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n ph\u00e1t sinh v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, n\u1ed9i dung m\u1edbi b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 5 c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p k\u00ea khai thi\u1ebfu quan h\u1ec7 li\u00ean k\u1ebft li\u00ean quan.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_rui_ro_khi_tu_thuc_hien_va_loi_ich_khi_su_dung_dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>So s\u00e1nh r\u1ee7i ro khi t\u1ef1 th\u1ef1c hi\u1ec7n v\u00e0 l\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ea5y r\u00f5 h\u01a1n kho\u1ea3ng c\u00e1ch gi\u1eefa vi\u1ec7c t\u1ef1 xoay x\u1edf v\u00e0 vi\u1ec7c c\u00f3 chuy\u00ean gia \u0111\u1ed3ng h\u00e0nh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng \u0111\u1ed1i chi\u1ebfu ng\u1eafn g\u1ecdn gi\u1eefa nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i n\u1ebfu t\u1ef1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi v\u00e0 l\u1ee3i \u00edch c\u1ee5 th\u1ec3 khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n CbCR cho t\u1eebng \u0111\u1ea7u vi\u1ec7c:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh r\u1ee7i ro khi t\u1ef1 th\u1ef1c hi\u1ec7n v\u00e0 l\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>V\u1ea5n \u0111\u1ec1\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u98ce\u9669\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u1ee3i \u00edch c\u1ee7a d\u1ecbch v\u1ee5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu CbCR\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng sai m\u1ed1c 750 tri\u1ec7u Euro ho\u1eb7c sai n\u0103m t\u00e0i ch\u00ednh c\u0103n c\u1ee9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1ee1ng, \u0111\u00fang k\u1ef3 c\u0103n c\u1ee9 theo \u0110i\u1ec1u 19<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 quy \u0111\u1ed5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u00f9ng sai lo\u1ea1i t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u00fang t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o th\u00e1ng 12 theo quy \u0111\u1ecbnh\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng v\u00e0 k\u00eanh n\u1ed9p b\u00e1o c\u00e1o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p sai \u0111\u1ecbnh d\u1ea1ng XML, sai h\u1ec7 th\u1ed1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng, n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p CbCR<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p ho\u1eb7c n\u1ed9p sai M\u1eabu 01\/TB-BCLN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 l\u1eadp, n\u1ed9p \u0111\u00fang m\u1eabu, \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n ho\u1eb7c ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb, d\u1eabn \u0111\u1ebfn thi\u1ebfu ho\u1eb7c th\u1eeba ngh\u0129a v\u1ee5\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t ch\u00ednh x\u00e1c theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb, b\u1eaft bu\u1ed9c m\u1edbi b\u1ed5 sung\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0e\u7a0e\u52a1\u673a\u5173\u5408\u4f5c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00fang t\u00fang khi b\u1ecb ki\u1ec3m tra, thanh tra<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea1i di\u1ec7n gi\u1ea3i tr\u00ecnh, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, h\u1ea7u h\u1ebft c\u00e1c r\u1ee7i ro n\u00eau tr\u00ean \u0111\u1ec1u xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c thi\u1ebfu c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 B\u00e1o c\u00e1o CbCR, trong khi l\u1ee3i \u00edch mang l\u1ea1i t\u1eeb d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n CbCR kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c tr\u00e1nh sai s\u00f3t, m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 trong ph\u1ea1m vi ph\u00e1p lu\u1eadt cho ph\u00e9p. \u0110\u00e2y ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p c\u00e2n nh\u1eafc l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n \u0111\u1ee7 n\u0103ng l\u1ef1c \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t qu\u00e1 tr\u00ecnh tu\u00e2n th\u1ee7.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia_bao_gom_nhung_gi\"><\/span><b>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia bao g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4765\" aria-describedby=\"caption-attachment-4765\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4765\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-quoc-gia-bao-gom-nhung-gi.jpg\" alt=\"D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn qu\u1ed1c gia bao g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-quoc-gia-bao-gom-nhung-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-quoc-gia-bao-gom-nhung-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-quoc-gia-bao-gom-nhung-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-quoc-gia-bao-gom-nhung-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-tu-van-bao-cao-loi-nhuan-quoc-gia-bao-gom-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4765\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn qu\u1ed1c gia bao g\u1ed3m nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chuy\u00ean s\u00e2u c\u1ee7a MAN &#8211; Master Accountant Network th\u01b0\u1eddng bao g\u1ed3m c\u00e1c h\u1ea1ng m\u1ee5c sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_xac_dinh_quan_he_lien_ket_va_nghia_vu_lap_Bao_cao_CbCR\"><\/span><b>T\u01b0 v\u1ea5n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro, x\u00e1c \u0111\u1ecbnh n\u0103m t\u00e0i ch\u00ednh c\u0103n c\u1ee9 v\u00e0 t\u1ef7 gi\u00e1 quy \u0111\u1ed5i theo \u0111\u00fang \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_lap_va_nop_Bao_cao_CbCR_dung_dinh_dang_dung_thoi_han\"><\/span><b>T\u01b0 v\u1ea5n l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o CbCR \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng, \u0111\u00fang th\u1eddi h\u1ea1n\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o theo \u0111\u1ecbnh d\u1ea1ng XML m\u00e3 h\u00f3a, n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, b\u1ea3o \u0111\u1ea3m th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_lap_va_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>T\u01b0 v\u1ea5n l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i, th\u1eddi h\u1ea1n n\u1ed9p, \u0111\u1ecbnh d\u1ea1ng XML theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19, c\u0169ng nh\u01b0 chu\u1ea9n b\u1ecb Th\u00f4ng b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o CbCR \u0111\u00fang m\u1eabu, \u0111\u00fang th\u1eddi h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_lap_Thong_bao_ve_doi_tuong_nop_Bao_cao_CbCR\"><\/span><b>T\u01b0 v\u1ea5n l\u1eadp Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o CbCR\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 l\u1eadp, n\u1ed9p \u0111\u00fang M\u1eabu s\u1ed1 01\/TB-BCLN, \u0111\u00fang th\u1eddi h\u1ea1n, v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin trong v\u00f2ng 90 ng\u00e0y khi c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_xac_dinh_quan_he_lien_ket_va_cac_nghia_vu_lien_quan\"><\/span><b>T\u01b0 v\u1ea5n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan<\/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;\">R\u00e0 so\u00e1t to\u00e0n b\u1ed9 c\u01a1 c\u1ea5u s\u1edf h\u1eefu, c\u00e1c giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP hay kh\u00f4ng, h\u1ed7 tr\u1ee3 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi c\u1ea7n.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dai_dien_lam_viec_giai_trinh_voi_co_quan_thue_khi_co_yeu_cau\"><\/span><b>\u0110\u1ea1i di\u1ec7n l\u00e0m vi\u1ec7c, gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra li\u00ean quan \u0111\u1ebfn gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang theo \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_can_dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o CbCR, do \u0111\u00f3 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n CbCR \u0111\u1eb7c bi\u1ec7t c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m doanh nghi\u1ec7p sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh l\u00e0m t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o CbCR.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, chi nh\u00e1nh li\u00ean k\u1ebft trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i, ph\u00e1t sinh giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian \u00e1p d\u1ee5ng \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia_nam_2026\"><\/span><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n CbCR ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 t\u1eadp \u0111o\u00e0n, s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean ph\u1ea3i h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 li\u00ean quan (H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, B\u00e1o c\u00e1o CbCR). D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 tham kh\u1ea3o, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo h\u01b0\u1edbng c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng l\u1ef1a ch\u1ecdn g\u00f3i ph\u00f9 h\u1ee3p:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia n\u0103m 2026<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>G\u00f3i d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5de5\u4f5c\u8303\u56f4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00ed tham kh\u1ea3o<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i r\u00e0 so\u00e1t ngh\u0129a v\u1ee5\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i, \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n ho\u1eb7c ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh m\u1edbi\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 15.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i l\u1eadp v\u00e0 n\u1ed9p CbCR<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp B\u00e1o c\u00e1o CbCR \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng XML + Th\u00f4ng b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p (M\u1eabu 01\/TB-BCLN)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh B\u00e1o c\u00e1o CbCR \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng XML + Th\u00f4ng b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p (M\u1eabu 01\/TB-BCLN)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 30.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7efc\u5408\u5957\u9910\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp B\u00e1o c\u00e1o CbCR + H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Ph\u1ee5 l\u1ee5c II, III)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 50.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng h\u00e0nh tr\u1ecdn g\u00f3i tr\u1ecdn n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 h\u1ea1ng m\u1ee5c t\u01b0 v\u1ea5n CbCR + \u0111\u1ea1i di\u1ec7n gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro thanh, ki\u1ec3m tra thu\u1ebf cao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o gi\u00e1 theo ph\u1ea1m vi th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> M\u1ee9c gi\u00e1 tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o ban \u0111\u1ea7u, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo h\u01b0\u1edbng c\u1ea1nh tranh v\u00e0 c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo quy m\u00f4, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng doanh nghi\u1ec7p. \u0110\u1ec3 nh\u1eadn b\u00e1o gi\u00e1 ch\u00ednh x\u00e1c cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n CbCR ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh c\u1ee5 th\u1ec3, vui l\u00f2ng li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, t\u1eeb ng\u01b0\u1ee1ng doanh thu, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i, \u0111\u1ecbnh d\u1ea1ng n\u1ed9p cho \u0111\u1ebfn c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, b\u1eaft bu\u1ed9c n\u1ed9p b\u00e1o c\u00e1o. \u0110\u00e2y \u0111\u1ec1u l\u00e0 nh\u1eefng thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong n\u0103m 2026.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 chu\u1ea9n b\u1ecbh\u1ed3 s\u01a1 ngay t\u1eeb b\u00e2y gi\u1edd s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3. \u0110\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ch\u00fang t\u00f4i s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5, chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 v\u00e0 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u1ec1 t\u00ednh tr\u1ea1ng tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p.<\/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_dich_vu_tu_van_bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_phai_nop_Bao_cao_loi_nhuan_lien_quoc_gia_tai_Viet_Nam_theo_Nghi_dinh_255\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR khi C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean (c\u0103n c\u1ee9 theo n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam ho\u1eb7c c\u00f3 t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u00e0y khi C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa, ho\u1eb7c khi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_de_xac_dinh_nghia_vu_lap_Bao_cao_CbCR_nam_2026_la_bao_nhieu\"><\/span><b>Ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o CbCR n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o CbCR l\u00e0 m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro, quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o trung b\u00ecnh th\u00e1ng 12 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1, thay cho m\u1ee9c c\u1ed1 \u0111\u1ecbnh 18.000 t\u1ef7 \u0111\u1ed3ng theo quy \u0111\u1ecbnh c\u0169.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Bao_cao_CbCR_va_Thong_bao_doi_tuong_nop_Bao_cao_CbCR_la_khi_nao\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o CbCR v\u00e0 Th\u00f4ng b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o CbCR l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, B\u00e1o c\u00e1o CbCR ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o. Ri\u00eang Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o CbCR (M\u1eabu s\u1ed1 01\/TB-BCLN) ch\u1ec9 ph\u1ea3i n\u1ed9p m\u1ed9t l\u1ea7n khi l\u1ea7n \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5, ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao; n\u1ebfu c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin, doanh nghi\u1ec7p ph\u1ea3i c\u1eadp nh\u1eadt trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_nao_co_quyen_su_dung_Bao_cao_loi_nhuan_lien_quoc_gia_cua_nguoi_nop_thue_phuc_vu_cong_tac_quan_ly_rui_ro\"><\/span><b>C\u01a1 quan n\u00e0o c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam t\u1ea1i c\u00e1c Th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u c\u1ea5p thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i, khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4763,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4754","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\/4754","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=4754"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4754\/revisions"}],"predecessor-version":[{"id":4766,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4754\/revisions\/4766"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4763"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}