{"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":"\u56fd\u9645\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\uff1a\u7b26\u5408\u6700\u65b0\u6cd5\u89c4\uff082026 \u5e74\uff09\u7684\u89e3\u51b3\u65b9\u6848"},"content":{"rendered":"<p style=\"text-align: justify;\">\u56fd\u522b\u6536\u5165\u62a5\u544a\u54a8\u8be2\uff08CbCR\uff09\u670d\u52a1<span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u62e5\u6709\u5173\u8054\u5173\u7cfb\u7684\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u8de8\u56fd\u516c\u53f8\u548c\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u6d77\u5916\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u6b63\u6210\u4e3a\u4e00\u79cd\u8feb\u5207\u7684\u9700\u6c42\u3002 <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\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong> \u5173\u4e8e\u56fd\u522b\u62a5\u544a\u7684\u6536\u5165\u95e8\u69db\u3001\u6c47\u7387\u3001\u63d0\u4ea4\u683c\u5f0f\u548c\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u7b49\u4e00\u7cfb\u5217\u89c4\u5b9a\u5df2\u6b63\u5f0f\u4fee\u6539\u30022026\u5e747\u67089\u65e5\uff0c\u7a0e\u52a1\u90e8\u95e8\u53d1\u5e03\u4e862026\u5e74\u7b2c4697\/CT-CS\u53f7\u516c\u51fd\uff0c\u5f15\u5165\u4e8610\u9879\u65b0\u89c4\u3002 <\/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\/\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u65b0\u8981\u70b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u5176\u4e2d\uff0c\u5173\u4e8e\u56fd\u522b\u62a5\u544a\uff08\u7b2c 19 \u6761\uff09\u7684\u5185\u5bb9\u662f\u6700\u5927\u7684\u53d8\u5316\u4e4b\u4e00\uff0c\u76f4\u63a5\u5f71\u54cd\u5230\u4f01\u4e1a\u7684\u62a5\u544a\u4e49\u52a1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u95ee\u9898\u5728\u4e8e\uff0c\u8bb8\u591a\u4f01\u4e1a\u4ecd\u7136\u6cbf\u7528\u65e7\u6cd5\u4ee420\/2025\/ND-CP\u89c4\u5b9a\u7684\u56fd\u522b\u5229\u6da6\u6210\u672c\uff08CbCR\uff09\u62a5\u544a\u7684\u6536\u5165\u95e8\u69db\u3001\u683c\u5f0f\u548c\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\uff0c\u800c\u65b0\u89c4\u5df2\u4ece\u6839\u672c\u4e0a\u6539\u53d8\u4e86\u8fd9\u9879\u4e49\u52a1\u7684\u786e\u5b9a\u65b9\u5f0f\u3002\u82e5\u4e0d\u53ca\u65f6\u66f4\u65b0\uff0c\u4f01\u4e1a\u53ef\u80fd\u4f1a\u4ee5\u9519\u8bef\u7684\u95e8\u69db\u3001\u9519\u8bef\u7684\u683c\u5f0f\u6216\u903e\u671f\u63d0\u4ea4\u62a5\u544a\uff0c\u4ece\u800c\u9762\u4e34\u56e0\u8fdd\u53cd\u7a0e\u6536\u89c4\u5b9a\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u73b0\u5728\u5c31\u5fc5\u987b\u54a8\u8be2\u5982\u4f55\u6839\u636e\u65b0\u6cd5\u4ee4255\/2026\/ND-CP\u63d0\u4ea4\u56fd\u522b\u5229\u6da6\u6210\u672c\uff08CbCR\uff09\u62a5\u544a\uff0c\u5e76\u7acb\u5373\u7740\u624b\u5b9e\u65bd\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u5c06\u5e2e\u52a9\u60a8\u4e86\u89e3\u4e0e\u56fd\u522b\u62a5\u544a\u76f8\u5173\u7684\u6700\u91cd\u8981\u53d8\u5316\uff0c\u4ee5\u53ca\u4e3a\u4ec0\u4e48\u5728\u6b64\u9636\u6bb5\u4f7f\u7528\u8de8\u5883\u6536\u76ca\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u5bf9\u60a8\u4f01\u4e1a\u7684\u6cd5\u5f8b\u5b89\u5168\u81f3\u5173\u91cd\u8981\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" 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\" >\u4ec0\u4e48\u662f\u8de8\u5883\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\uff1f<\/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\" >\u6839\u636e\u73b0\u884c\u6cd5\u89c4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/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\" >\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u91cd\u5927\u53d8\u5316<\/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\" >\u63d0\u9ad8\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u95e8\u69db\u3002<\/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\" >\u7a0e\u52a1\u673a\u5173\u7684\u804c\u8d23\u548c\u6743\u529b<\/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\" >\u5173\u4e8e\u5229\u606f\u652f\u51fa\u7684\u8fc7\u6e21\u6027\u89c4\u5b9a<\/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\" >\u56fd\u522b\u62a5\u544a\u62a5\u544a\u65b0\u65e7\u6cd5\u89c4\u5bf9\u6bd4\u6c47\u603b\u8868\u3002<\/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\" >\u4f01\u4e1a\u4e3a\u4f55\u5e94\u8be5\u4f7f\u7528\u8de8\u5883\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\uff1f<\/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\" >\u4f01\u4e1a\u82e5\u4e0d\u53ca\u65f6\u4e86\u89e3\u65b0\u89c4\u5e76\u72ec\u7acb\u6267\u884c\u6cd5\u89c4\uff0c\u5c06\u9762\u4e34\u98ce\u9669\u3002<\/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\" >\u6bd4\u8f83\u81ea\u884c\u7f16\u5236\u76c8\u5229\u62a5\u544a\u7684\u98ce\u9669\u548c\u4f7f\u7528\u8de8\u56fd\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u7684\u597d\u5904\u3002<\/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\" >\u5168\u56fd\u8303\u56f4\u5185\u7684\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/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\" >\u5c31\u786e\u5b9a\u56fd\u522b\u62a5\u544a\u7f16\u5236\u8fc7\u7a0b\u4e2d\u7684\u5173\u7cfb\u548c\u4e49\u52a1\u63d0\u4f9b\u54a8\u8be2\u3002<\/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\" >\u63d0\u4f9b\u5173\u4e8e\u5982\u4f55\u6b63\u786e\u3001\u6309\u65f6\u51c6\u5907\u548c\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u5efa\u8bae\u3002\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\" >\u63d0\u4f9b\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7f16\u5236\u548c\u63d0\u4ea4\u65b9\u9762\u7684\u54a8\u8be2\u670d\u52a1\u3002<\/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\" >\u5c31\u62df\u5b9a\u63d0\u4ea4 CBCR \u62a5\u544a\u7684\u5b9e\u4f53\u76f8\u5173\u901a\u77e5\u8fdb\u884c\u78cb\u5546\u3002\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\" >\u5c31\u8bc6\u522b\u5173\u8054\u5173\u7cfb\u53ca\u76f8\u5173\u4e49\u52a1\u63d0\u4f9b\u54a8\u8be2\u3002\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\" >\u5fc5\u8981\u65f6\u4ee3\u8868\u516c\u53f8\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u89e3\u91ca\u8bf4\u660e\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-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\" >\u54ea\u4e9b\u4eba\u9700\u8981\u8de8\u56fd\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\uff1f<\/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\" >2026 \u5e74\u8de8\u56fd\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u53c2\u8003\u4ef7\u683c\u8868\u3002<\/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\" >\u5173\u4e8e\u56fd\u9645\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u7684\u5e38\u89c1\u95ee\u9898<\/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\" >\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u8d8a\u5357\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff1f<\/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\" >\u786e\u5b9a2026\u5e74\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u4e49\u52a1\u7684\u6536\u5165\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/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\" >\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\uff1f\u9700\u8981\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u5b9e\u4f53\u7684\u901a\u77e5\u671f\u9650\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/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\" >\u54ea\u4e2a\u673a\u6784\u6709\u6743\u5c06\u7eb3\u7a0e\u4eba\u7684\u56fd\u522b\u62a5\u544a\u7528\u4e8e\u98ce\u9669\u7ba1\u7406\u76ee\u7684\uff1f\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>\u4ec0\u4e48\u662f\u8de8\u5883\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\uff1f<\/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\">\u56fd\u9645\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\uff0c\u63d0\u4f9b\u7b26\u5408 2026 \u5e74\u6700\u65b0\u6cd5\u89c4\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u54a8\u8be2\u670d\u52a1\u662f\u7531\u7cbe\u901a\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u7684\u4e13\u5bb6\u56e2\u961f\u63d0\u4f9b\u7684\u4e13\u4e1a\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\u3002\u5176\u76ee\u7684\u662f\u534f\u52a9\u4f01\u4e1a\u6b63\u786e\u8bc6\u522b\u5176\u4e49\u52a1\uff0c\u5e76\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u7684\u89c4\u5b9a\u7f16\u5236\u548c\u63d0\u4ea4\u56fd\u522b\u5229\u6da6\u62a5\u544a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u8fd9\u9879\u670d\u52a1\u5e2e\u52a9\u4f01\u4e1a\u786e\u5b9a\u5168\u7403\u5408\u5e76\u6536\u5165\u95e8\u69db\u3001\u6c47\u7387\u3001\u62a5\u544a\u683c\u5f0f\u3001\u5411\u56fd\u522b\u62a5\u544a\u63d0\u4ea4\u8d21\u732e\u5b9e\u4f53\u901a\u77e5\u7684\u622a\u6b62\u65e5\u671f\uff0c\u5e76\u5ba1\u67e5\u5728\u8d8a\u5357\u514d\u4e8e\u6216\u5fc5\u987b\u63d0\u4ea4\u62a5\u544a\u7684\u6848\u4f8b\u3002.<\/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>\u6839\u636e\u73b0\u884c\u6cd5\u89c4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u662f\u4e00\u4efd\u89c4\u8303\u5173\u8054\u4f01\u4e1a\u95f4\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002\u5b83\u4ee5\u4e4b\u524d\u7684\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e3a\u57fa\u7840\uff0c\u5e76\u5bf9\u5176\u591a\u9879\u6761\u6b3e\u8fdb\u884c\u4e86\u4fee\u8ba2\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u8bb8\u591a\u89c4\u5b9a\u76f4\u63a5\u5f15\u7528\u4e86 2025 \u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\uff0c\u7279\u522b\u662f\u7a0e\u6536\u7ba1\u7406\u9002\u7528\u539f\u5219\uff08\u7b2c 6 \u6761\u7b2c 4 \u6b3e\uff09\u3001\u7a0e\u52a1\u68c0\u67e5\u539f\u5219\uff08\u7b2c 22 \u6761\u7b2c 1 \u6b3e\uff09\u3001\u7eb3\u7a0e\u4eba\u7684\u6743\u5229\u548c\u4e49\u52a1\uff08\u7b2c 37 \u6761\uff09\u4ee5\u53ca\u5173\u4e8e\u7a0e\u52a1\u673a\u5173\u6570\u636e\u5e93\u7684\u89c4\u5b9a\uff082025 \u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c 35 \u6761\u7b2c 2 \u6b3e\uff09\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u76f4\u63a5\u5f71\u54cd\u7684\u5b9e\u4f53\u662f\u6cd5\u4ee4\u7b2c5\u6761\u6240\u5b9a\u4e49\u7684\u5173\u8054\u65b9\u4f01\u4e1a\uff0c\u5305\u62ec\u62e5\u6709\u56fd\u5185\u5916\u6bcd\u516c\u53f8\u3001\u5b50\u516c\u53f8\u548c\u5206\u652f\u673a\u6784\u7684\u4f01\u4e1a\uff0c\u4ee5\u53ca\u4e0e\u5173\u8054\u4e2a\u4eba\u6216\u7ec4\u7ec7\u8fdb\u884c\u501f\u8d37\u4ea4\u6613\u7684\u4f01\u4e1a\u3002\u9274\u4e8e\u5176\u5f71\u54cd\u8303\u56f4\u5e7f\u6cdb\uff0c\u4f01\u4e1a\u5fc5\u987b\u6b63\u786e\u900f\u5f7b\u5730\u7406\u89e3\u5e76\u51c6\u786e\u5e94\u7528\u65b0\u89c4\uff0c\u624d\u80fd\u907f\u514d\u7a0e\u52a1\u7533\u62a5\u9519\u8bef\u3002.<\/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>\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u91cd\u5927\u53d8\u5316<\/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\">\u63d0\u4f9b\u8de8\u5883\u6536\u76ca\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u4ee5\u53ca\u56fd\u522b\u62a5\u544a\u5173\u952e\u8fdb\u5c55\u7684\u6700\u65b0\u4fe1\u606f\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u53d8\u5316\u6700\u5927\u7684\u5185\u5bb9\u7c7b\u522b\uff0c\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73b0\u5728\uff0c\u786e\u5b9a\u662f\u5426\u9700\u8981\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u5168\u7403\u5408\u5e76\u6536\u5165\u95e8\u69db\uff0c\u662f\u57fa\u4e8e\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u7684\u6536\u5165\uff0c\u800c\u4e0d\u662f\u50cf\u4ee5\u524d\u90a3\u6837\u57fa\u4e8e\u7eb3\u7a0e\u5e74\u5ea6\u7684\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u4e0e\u6c47\u7387\u6ce2\u52a8\u548c\u7ecf\u5408\u7ec4\u7ec7\u5728 BEPS \u884c\u52a8 13 \u4e2d\u7684\u6307\u5bfc\u65b9\u9488\u4fdd\u6301\u4e00\u81f4\uff0c\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u6536\u5165\u95e8\u69db\u5df2\u4ece\u4e4b\u524d\u7684 18 \u4e07\u4ebf\u8d8a\u5357\u76fe\u8c03\u6574\u4e3a 7.5 \u4ebf\u6b27\u5143\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u89c4\u5b9a\u91c7\u7528\u7edf\u4e00\u6c47\u7387\uff0c\u4ee5\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u516c\u5e03\u768412\u6708\u4efd\u4e2d\u592e\u6c47\u7387\u6216\u5e73\u5747\u4ea4\u53c9\u6c47\u7387\u4e3a\u57fa\u7840\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8865\u5145\u548c\u6f84\u6e05\u65e0\u9700\u5728\u8d8a\u5357\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u60c5\u51b5\uff0c\u5305\u62ec\u6839\u636e\u4e0e\u4e3b\u7ba1\u5f53\u5c40\u7684\u534f\u8bae\u81ea\u52a8\u4ea4\u6362\u62a5\u544a\u7684\u60c5\u51b5\u3001\u7ec4\u7ec7\u4ee3\u8868\u7533\u8bf7\u4eba\u63d0\u4ea4\u62a5\u544a\u7684\u60c5\u51b5\uff0c\u6216\u8005\u7531\u4e8e\u56fd\u5bb6\u4e4b\u95f4\u7684\u6536\u5165\u95e8\u69db\u6216\u8d27\u5e01\u6c47\u7387\u5dee\u5f02\u7684\u60c5\u51b5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\uff0c\u5fc5\u987b\u5728\u8d8a\u5357\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff1a\u6700\u7ec8\u6bcd\u516c\u53f8\u6ca1\u6709\u4e49\u52a1\u5728\u5176\u5c45\u4f4f\u56fd\u51c6\u5907\u62a5\u544a\uff0c\u6216\u8005\u7533\u8bf7\u62a5\u544a\u673a\u6784\u4ee3\u8868\u5176\u63d0\u4ea4\u62a5\u544a\u7684\u6761\u4ef6\u4e0d\u6ee1\u8db3\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u5173\u89c4\u5b9a\u8865\u5145\u8981\u6c42\u4ee5\u52a0\u5bc6\u7684 XML \u683c\u5f0f\u63d0\u4ea4\u62a5\u544a\uff0c\u5e76\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u6309\u7167 BEPS \u884c\u52a8 13 \u7684\u6807\u51c6\u63d0\u4ea4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e\u6700\u7ec8\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u768412\u4e2a\u6708\u3002\u6b64\u5916\uff0c\u8be5\u6cd5\u4ee4\u9881\u5e03\u4e86\u300a\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u5b9e\u4f53\u901a\u77e5\u8868\u300b\uff08\u8868\u683c\u7f16\u53f701\/TB-BCLN\uff09\uff0c\u8be5\u8868\u683c\u53ea\u9700\u5728\u9996\u6b21\u4ea7\u751f\u63d0\u4ea4\u4e49\u52a1\u65f6\u63d0\u4ea4\u4e00\u6b21\uff0c\u5982\u6709\u4efb\u4f55\u4fe1\u606f\u53d8\u66f4\uff0c\u5219\u5fc5\u987b\u572890\u5929\u5185\u66f4\u65b0\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u53d8\u66f4\u6570\u91cf\u5e9e\u5927\uff0c\u5bf9\u4e8e\u8de8\u56fd\u516c\u53f8\u548c\u5728\u56fd\u5916\u8bbe\u6709\u6bcd\u516c\u53f8\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u8058\u8bf7\u4e13\u95e8\u7814\u7a76\u7b2c 255 \u53f7\u6cd5\u4ee4\u7684\u54a8\u8be2\u670d\u52a1\u673a\u6784\u6765\u5ba1\u67e5\u6bcf\u4e2a\u65f6\u95f4\u8868\u548c\u8868\u683c\u51e0\u4e4e\u662f\u5fc5\u4e0d\u53ef\u5c11\u7684\u3002.<\/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>\u63d0\u9ad8\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u95e8\u69db\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u524d\uff0c\u4f01\u4e1a\u82e5\u8981\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u56db\u4e2a\u6761\u4ef6\uff0c\u5305\u62ec\u201c\u7ecf\u8425\u529f\u80fd\u7b80\u5355\u201d\u7684\u8981\u6c42\u4ee5\u53ca\u6536\u5165\u95e8\u69db\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u5c06\u8425\u4e1a\u6536\u5165\u95e8\u69db\u63d0\u9ad8\u81f35000\u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\uff0c\u5e76\u5f7b\u5e95\u53d6\u6d88\u4e86\u201c\u7b80\u5355\u529f\u80fd\u201d\u7684\u6807\u51c6\u3002\u8fd9\u662f\u4e00\u9879\u6709\u76ca\u7684\u6539\u53d8\uff0c\u663e\u8457\u6269\u5927\u4e86\u514d\u9664\u6587\u4ef6\u51c6\u5907\u4e49\u52a1\u7684\u4f4e\u98ce\u9669\u4f01\u4e1a\u8303\u56f4\uff0c\u6709\u52a9\u4e8e\u964d\u4f4e\u5408\u89c4\u6210\u672c\u3002.<\/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>\u7a0e\u52a1\u673a\u5173\u7684\u804c\u8d23\u548c\u6743\u529b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u65b0\u589e\u4e86\u4e00\u4e9b\u975e\u5e38\u91cd\u8981\u7684\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u4e0d\u5f97\u4f7f\u7528\u7eb3\u7a0e\u4eba\u7684\u56fd\u522b\u62a5\u544a\u6765\u8c03\u6574\u6216\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\uff0c\u800c\u53ea\u80fd\u6839\u636e\u56fd\u9645\u627f\u8bfa\u8fdb\u884c\u98ce\u9669\u7ba1\u7406\u548c\u4fe1\u606f\u4ea4\u6362\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u8be5\u6cd5\u4ee4\u8865\u5145\u4e86\u6709\u5173\u652f\u6301\u81ea\u613f\u5408\u89c4\u8d23\u4efb\u7684\u89c4\u5b9a\uff0c\u53cd\u6620\u51fa\u7a0e\u6536\u7ba1\u7406\u6a21\u5f0f\u4ece\u7eaf\u7cb9\u7684\u201c\u98ce\u9669\u7ba1\u7406\u201d\u5411\u4ee5\u7eb3\u7a0e\u4eba\u4e3a\u4e2d\u5fc3\u7684\u201c\u5408\u89c4\u7ba1\u7406\u548c\u5408\u89c4\u652f\u6301\u201d\u7684\u8f6c\u53d8\u3002.<\/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>\u5173\u4e8e\u5229\u606f\u652f\u51fa\u7684\u8fc7\u6e21\u6027\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c3\u6761\u89c4\u5b9a\uff0c\u7b26\u5408\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u6761\u4ef6\u7684\u4f01\u4e1a\uff0c\u5728\u539f\u6cd5\u89c4\u89c4\u5b9a\u7684\u5269\u4f59\u671f\u9650\u5185\uff0c\u5c06\u7ee7\u7eed\u9002\u7528\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u653f\u7b56\u3002\u8fd9\u4e00\u70b9\u81f3\u5173\u91cd\u8981\uff0c\u5b83\u4fdd\u969c\u4e86\u4f01\u4e1a\u5728\u653f\u7b56\u8fc7\u6e21\u671f\u5185\u7684\u6743\u76ca\u3002.\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\/\">\u5982\u4f55\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_so_sanh_giua_quy_dinh_cu_va_moi_quy_dinh_ve_Bao_cao_CbCR\"><\/span><b>\u56fd\u522b\u62a5\u544a\u62a5\u544a\u65b0\u65e7\u6cd5\u89c4\u5bf9\u6bd4\u6c47\u603b\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u66f4\u597d\u5730\u4e86\u89e3\u53d8\u5316\u7684\u7a0b\u5ea6\uff0c\u4ee5\u4e0b\u7b80\u8981\u6982\u8ff0\u4e86\u65e7\u6cd5\u89c4\uff08\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff09\u4e0e\u65b0\u6cd5\u89c4\uff08\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff09\u4e4b\u95f4\u7684\u6838\u5fc3\u533a\u522b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u6bd4\u8f83\u65b0\u65e7 CbCT \u62a5\u544a\u89c4\u5b9a\u7684\u6c47\u603b\u8868\u3002<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65e7\u89c4\u7ae0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c 255\/2026 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u56fd\u522b\u62a5\u544a\u3002<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u56fd\u522b\u62a5\u544a\u6536\u5165\u95e8\u69db\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7eb3\u7a0e\u671f\u5185\u7684\u6536\u5165\u8ba1\u7b97<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u8d22\u653f\u5e74\u5ea6\u7684\u6536\u5165\u8ba1\u7b97\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bbe\u7acb\u56fd\u522b\u62a5\u544a\u5236\u5ea6\u7684\u6536\u5165\u95e8\u69db<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18\u4e07\u4ebf\u8d8a\u5357\u76fe\u6216\u66f4\u591a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76f8\u5f53\u4e8e7.5\u4ebf\u6b27\u5143\uff08\u6309\u7edf\u4e00\u6c47\u7387\u8ba1\u7b97\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a\u63d0\u4ea4\u683c\u5f0f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c1a\u672a\u53d7\u5230\u76d1\u7ba1\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52a0\u5bc6\u7684 XML \u683c\u5f0f\uff0c\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u63d0\u4ea4\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u6240\u9700\u4e3b\u9898\u7684\u901a\u77e5\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76ee\u524d\u8fd8\u6ca1\u6709\u6807\u51c6\u5316\u7684\u6a21\u677f\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u8868\u683c\u7f16\u53f7 01\/TB-BCLN\uff0c\u63d0\u4ea4\u4e00\u6b21\uff0c\u5982\u6709\u53d8\u66f4\uff0c\u8bf7\u5728 90 \u5929\u5185\u66f4\u65b0\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u56fd\u522b\u62a5\u544a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u7528\u4e8e\u4ef7\u683c\u64cd\u7eb5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u5f97\u7528\u4e8e\u8c03\u6574\u6216\u56fa\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u4e0a\u9762\u7684\u5bf9\u6bd4\u8868\u53ef\u4ee5\u770b\u51fa\uff0c\u6536\u5165\u95e8\u69db\u3001\u6c47\u7387\u548c\u56fd\u522b\u62a5\u544a\u683c\u5f0f\u7684\u53d8\u5316\u662f\u6700\u590d\u6742\u7684\u65b9\u9762\uff0c\u9700\u8981\u4f01\u4e1a\u5bfb\u6c42\u56fd\u522b\u62a5\u544a\u54a8\u8be2\u516c\u53f8\u7684\u4e13\u4e1a\u652f\u6301\uff0c\u4ee5\u786e\u4fdd\u4ece\u4e00\u5f00\u59cb\u5c31\u51c6\u786e\u5b9e\u65bd\u3002.\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>\u4f01\u4e1a\u4e3a\u4f55\u5e94\u8be5\u4f7f\u7528\u8de8\u5883\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u5c06\u81ea2026\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u671f\u8d77\u7acb\u5373\u751f\u6548\u3002\u8fd9\u610f\u5473\u7740\uff0c\u6240\u6709\u4e0e\u6700\u7ec8\u6bcd\u516c\u53f82026\u8d22\u5e74\u76f8\u5173\u7684\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u5fc5\u987b\u6309\u7167\u4e0a\u8ff0\u65b0\u89c4\u786e\u5b9a\u7533\u62a5\u95e8\u69db\u3001\u8fdb\u884c\u6c47\u7387\u8f6c\u6362\uff0c\u5e76\u6309\u7167\u65b0\u89c4\u7f16\u5236\u548c\u63d0\u4ea4\uff0c\u800c\u4e0d\u518d\u9002\u7528\u4e4b\u524d\u7684\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u3002\u7531\u4e8e\u8ddd\u79bb2026\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4ec5\u5269\u6709\u9650\u65f6\u95f4\uff0c\u4f01\u4e1a\u9700\u8981\u5c3d\u65e9\u4e3b\u52a8\u5bfb\u6c42\u56fd\u522b\u62a5\u544a\u54a8\u8be2\u670d\u52a1\uff0c\u4ee5\u514d\u5728\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4e34\u8fd1\u65f6\u63aa\u624b\u4e0d\u53ca\u3002.\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>\u4f01\u4e1a\u82e5\u4e0d\u53ca\u65f6\u4e86\u89e3\u65b0\u89c4\u5e76\u72ec\u7acb\u6267\u884c\u6cd5\u89c4\uff0c\u5c06\u9762\u4e34\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u7ee7\u7eed\u6cbf\u7528\u65e7\u7684\u8425\u4e1a\u989d\u95e8\u69db\uff0818\u4e07\u4ebf\u8d8a\u5357\u76fe\uff09\uff0c\u800c\u975e\u65b0\u89c4\u89c4\u5b9a\u76847.5\u4ebf\u6b27\u5143\uff0c\u6216\u8005\u5728\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u65f6\u672a\u66f4\u65b0XML\u683c\u5f0f\uff0c\u5219\u53ef\u80fd\u5bfc\u81f4\u62a5\u544a\u683c\u5f0f\u9519\u8bef\u6216\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u9519\u8bef\uff0c\u4ece\u800c\u53d7\u5230\u7a0e\u52a1\u8fdd\u89c4\u7684\u884c\u653f\u5904\u7f5a\u3002\u6b64\u5916\uff0c\u9057\u6f0f\u6d89\u53ca\u4f01\u4e1a\u9ad8\u7ba1\u7684\u8d37\u6b3e\u4ea4\u6613\u4ee5\u53ca\u7b2c\u4e94\u6761\u65b0\u589e\u5185\u5bb9\uff0c\u4e5f\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u5c11\u62a5\u5173\u8054\u65b9\u5173\u7cfb\u3002.\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>\u6bd4\u8f83\u81ea\u884c\u7f16\u5236\u76c8\u5229\u62a5\u544a\u7684\u98ce\u9669\u548c\u4f7f\u7528\u8de8\u56fd\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u7684\u597d\u5904\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u597d\u5730\u8bf4\u660e\u81ea\u884c\u5904\u7406\u548c\u8058\u8bf7\u4e13\u5bb6\u4e4b\u95f4\u7684\u533a\u522b\uff0c\u4ee5\u4e0b\u7b80\u8981\u6bd4\u8f83\u4e86\u4f01\u4e1a\u5982\u679c\u5c1d\u8bd5\u81ea\u884c\u5b9e\u65bd\u65b0\u6cd5\u89c4\u53ef\u80fd\u9762\u4e34\u7684\u98ce\u9669\uff0c\u4ee5\u53ca\u4f7f\u7528 CbCR \u54a8\u8be2\u670d\u52a1\u5904\u7406\u6bcf\u9879\u4efb\u52a1\u7684\u5177\u4f53\u597d\u5904\uff1a\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4e0b\u8868\u6bd4\u8f83\u4e86\u81ea\u884c\u7f16\u5236\u62a5\u544a\u7684\u98ce\u9669\u548c\u4f7f\u7528\u8de8\u5883\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u7684\u597d\u5904\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u95ee\u9898\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u98ce\u9669\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u670d\u52a1\u7684\u597d\u5904<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u6536\u5165\u95e8\u69db\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u91c7\u7528\u4e86\u9519\u8bef\u7684 7.5 \u4ebf\u6b27\u5143\u95e8\u69db\u6216\u4f7f\u7528\u4e86\u9519\u8bef\u7684\u8d22\u653f\u5e74\u5ea6\u4f5c\u4e3a\u57fa\u51c6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c19\u6761\u786e\u5b9a\u6b63\u786e\u7684\u9608\u503c\u548c\u671f\u9650\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6c47\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u9519\u8bef\u7684\u6c47\u7387\u6765\u786e\u5b9a\u6536\u5165\u95e8\u69db\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6309\u89c4\u5b9a\u91c7\u752812\u6708\u4efd\u7684\u6b63\u786e\u4e2d\u592e\u6c47\u7387\u6216\u4ea4\u53c9\u6c47\u7387\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62a5\u544a\u63d0\u4ea4\u683c\u5f0f\u548c\u6e20\u9053<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u7684 XML \u683c\u5f0f\u4e0d\u6b63\u786e\uff0c\u7cfb\u7edf\u9519\u8bef\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bf7\u6309\u6b63\u786e\u683c\u5f0f\u51c6\u5907\u5e76\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u63d0\u4ea4\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u6240\u9700\u4e3b\u9898\u7684\u901a\u77e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672a\u63d0\u4ea4\u6216\u63d0\u4ea4\u8868\u683c 01\/TB-BCLN \u4e0d\u6b63\u786e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u534f\u52a9\u51c6\u5907\u548c\u63d0\u4ea4\u6b63\u786e\u7684\u8868\u683c\uff0c\u5e76\u6309\u89c4\u5b9a\u671f\u9650\u6267\u884c\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u514d\u9664\u62a5\u544a\u6216\u8981\u6c42\u62a5\u544a\u7684\u60c5\u51b5\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9519\u8bef\u5730\u8bc6\u522b\u8c41\u514d\u4e8b\u9879\u53ef\u80fd\u5bfc\u81f4\u4e49\u52a1\u5c65\u884c\u4e0d\u8db3\u6216\u8fc7\u5ea6\u5c65\u884c\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6392\u9664\u6761\u6b3e\u548c\u65b0\u589e\u7684\u5f3a\u5236\u6027\u6761\u6b3e\u8fdb\u884c\u51c6\u786e\u5ba1\u6838\u3002\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;\">\u88ab\u68c0\u67e5\u6216\u5ba1\u8ba1\u65f6\u611f\u5230\u5c34\u5c2c\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ee3\u8868\u548c\u7ef4\u62a4\u4f01\u4e1a\u7684\u5408\u6cd5\u6743\u76ca\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u4e0a\u6240\u8ff0\uff0c\u4e0a\u8ff0\u5927\u90e8\u5206\u98ce\u9669\u6e90\u4e8e\u672a\u80fd\u53ca\u65f6\u4e86\u89e3\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u5173\u4e8e\u56fd\u522b\u62a5\u544a\u7684\u65b0\u89c4\u5b9a\u3002\u800c\u56fd\u522b\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u7684\u76ca\u5904\u4e0d\u4ec5\u9650\u4e8e\u907f\u514d\u9519\u8bef\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u5c65\u884c\u6cd5\u5f8b\u89c4\u5b9a\u7684\u4e49\u52a1\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u5e94\u8003\u8651\u9009\u62e9\u4e00\u5bb6\u4e13\u4e1a\u7684\u54a8\u8be2\u516c\u53f8\uff0c\u5168\u7a0b\u534f\u52a9\u5176\u5b8c\u6210\u5408\u89c4\u6d41\u7a0b\u3002.\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>\u5168\u56fd\u8303\u56f4\u5185\u7684\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/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\">\u5168\u56fd\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/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;\">\u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u4e00\u4e2a\u5168\u9762\u800c\u6df1\u5165\u7684 MAN\uff08\u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\uff09\u901a\u5e38\u5305\u62ec\u4ee5\u4e0b\u7c7b\u522b\uff1a<\/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>\u5c31\u786e\u5b9a\u56fd\u522b\u62a5\u544a\u7f16\u5236\u8fc7\u7a0b\u4e2d\u7684\u5173\u7cfb\u548c\u4e49\u52a1\u63d0\u4f9b\u54a8\u8be2\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u5168\u7403\u5408\u5e76\u6536\u5165\uff0c\u786e\u5b9a 7.5 \u4ebf\u6b27\u5143\u7684\u7b49\u503c\u95e8\u69db\uff0c\u5e76\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 19 \u6761\u89c4\u5b9a\u7684\u6c47\u7387\u786e\u5b9a\u8d22\u653f\u5e74\u5ea6\u3002.\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>\u63d0\u4f9b\u5173\u4e8e\u5982\u4f55\u6b63\u786e\u3001\u6309\u65f6\u51c6\u5907\u548c\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u5efa\u8bae\u3002\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u534f\u52a9\u51c6\u5907\u52a0\u5bc6 XML \u683c\u5f0f\u7684\u62a5\u544a\uff0c\u5e76\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u63d0\u4ea4\uff0c\u786e\u4fdd\u5728\u6700\u7ec8\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684 12 \u4e2a\u6708\u5185\u5b8c\u6210\u3002.\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>\u63d0\u4f9b\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7f16\u5236\u548c\u63d0\u4ea4\u65b9\u9762\u7684\u54a8\u8be2\u670d\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 19 \u6761\u7684\u89c4\u5b9a\uff0c\u786e\u5b9a\u6536\u5165\u95e8\u69db\u3001\u6c47\u7387\u3001\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u548c XML \u683c\u5f0f\uff0c\u5e76\u6309\u6b63\u786e\u7684\u683c\u5f0f\u5728\u89c4\u5b9a\u7684\u671f\u9650\u5185\u51c6\u5907\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u5b9e\u4f53\u901a\u77e5\u3002.<\/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>\u5c31\u62df\u5b9a\u63d0\u4ea4 CBCR \u62a5\u544a\u7684\u5b9e\u4f53\u76f8\u5173\u901a\u77e5\u8fdb\u884c\u78cb\u5546\u3002\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u534f\u52a9\u6b63\u786e\u3001\u53ca\u65f6\u5730\u51c6\u5907\u548c\u63d0\u4ea4 01\/TB-BCLN \u8868\u683c\uff0c\u5e76\u5728\u4fe1\u606f\u53d1\u751f\u53d8\u66f4\u65f6\u4e8e 90 \u5929\u5185\u66f4\u65b0\u4fe1\u606f\u3002.<\/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>\u5c31\u8bc6\u522b\u5173\u8054\u5173\u7cfb\u53ca\u76f8\u5173\u4e49\u52a1\u63d0\u4f9b\u54a8\u8be2\u3002<\/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;\">\u5ba1\u67e5\u6574\u4e2a\u6240\u6709\u6743\u7ed3\u6784\u4ee5\u53ca\u6240\u6709\u501f\u8d37\u4ea4\u6613\uff0c\u4ee5\u51c6\u786e\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u5c5e\u4e8e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u8303\u56f4\uff0c\u5e76\u5728\u5fc5\u8981\u65f6\u534f\u52a9\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002.<\/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>\u5fc5\u8981\u65f6\u4ee3\u8868\u516c\u53f8\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u89e3\u91ca\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e0e\u8f6c\u8ba9\u5b9a\u4ef7\u76f8\u5173\u7684\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u671f\u95f4\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u652f\u6301\uff0c\u786e\u4fdd\u4f01\u4e1a\u7684\u5408\u6cd5\u6743\u76ca\u6309\u7167 2025 \u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c 37 \u6761\u5f97\u5230\u9002\u5f53\u4fdd\u62a4\u3002.<\/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>\u54ea\u4e9b\u4eba\u9700\u8981\u8de8\u56fd\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u9700\u8981\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff1b\u56e0\u6b64\uff0c\u56fd\u522b\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u5bf9\u4e8e\u4ee5\u4e0b\u51e0\u7c7b\u4f01\u4e1a\u5c24\u4e3a\u5fc5\u8981\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c5e\u4e8e\u8de8\u56fd\u516c\u53f8\u7684\u4f01\u4e1a\uff0c\u5176\u5168\u7403\u5408\u5e76\u6536\u5165\u76f8\u5f53\u4e8e 7.5 \u4ebf\u6b27\u5143\u6216\u4ee5\u4e0a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcd\u516c\u53f8\u4f4d\u4e8e\u56fd\u5916\u7684\u4f01\u4e1a\u9700\u8981\u660e\u786e\u6307\u51fa\u54ea\u4e9b\u60c5\u51b5\u53ef\u4ee5\u8c41\u514d\u6216\u5fc5\u987b\u5411\u8d8a\u5357\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u4f01\u4e1a\u7531\u6bcd\u516c\u53f8\u6307\u5b9a\u4ee3\u8868\u5176\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62e5\u6709\u6bcd\u516c\u53f8\u3001\u5b50\u516c\u53f8\u548c\u9644\u5c5e\u5206\u652f\u673a\u6784\uff08\u5305\u62ec\u56fd\u5185\u548c\u56fd\u9645\u5206\u652f\u673a\u6784\uff09\u7684\u4f01\u4e1a\u4e0e\u5177\u6709\u5173\u8054\u5173\u7cfb\u7684\u4e2a\u4eba\u548c\u7ec4\u7ec7\u8fdb\u884c\u501f\u8d37\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u76ee\u524d\u6b63\u5728\u6839\u636e\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5b9e\u65bd\u6709\u5173\u5229\u606f\u652f\u51fa\u7684\u8fc7\u6e21\u6027\u89c4\u5b9a\u3002.<\/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>2026 \u5e74\u8de8\u56fd\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u53c2\u8003\u4ef7\u683c\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a (CbCR) \u54a8\u8be2\u670d\u52a1\u7684\u8d39\u7528\u53d6\u51b3\u4e8e\u516c\u53f8\u89c4\u6a21\u3001\u9700\u8981\u5408\u5e76\u62a5\u544a\u7684\u6210\u5458\u6570\u91cf\u4ee5\u53ca\u76f8\u5173\u6587\u4ef6\u7684\u590d\u6742\u7a0b\u5ea6\uff08\u56fd\u5bb6\u6587\u4ef6\u3001\u5168\u7403\u6587\u4ef6\u3001\u56fd\u522b\u62a5\u544a\uff09\u3002\u4ee5\u4e0b\u662f\u53c2\u8003\u4ef7\u683c\u8868\uff0c\u65e8\u5728\u63d0\u4f9b\u5177\u6709\u5e02\u573a\u7ade\u4e89\u529b\u7684\u4ef7\u683c\uff0c\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u9009\u62e9\u5408\u9002\u7684\u5957\u9910\uff1a\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">2026 \u5e74\u8de8\u56fd\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u53c2\u8003\u4ef7\u683c\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u670d\u52a1\u5305<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5de5\u4f5c\u8303\u56f4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5408\u9002\u7684\u5019\u9009\u4eba<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53c2\u8003\u8d39\u7528<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e49\u52a1\u5ba1\u67e5\u65b9\u6848\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u6536\u5165\u95e8\u69db\u3001\u6c47\u7387\u4ee5\u53ca\u514d\u4e8e\u6216\u5fc5\u987b\u63d0\u4ea4 CBCR \u62a5\u544a\u7684\u5b9e\u4f53\u7c7b\u522b\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u6839\u636e\u65b0\u89c4\u91cd\u65b0\u5b9a\u4e49\u81ea\u8eab\u7684\u4e49\u52a1\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d77\u4ef715,000,000\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u521b\u5efa\u548c\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u8f6f\u4ef6\u5305<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51c6\u5907\u7b26\u5408 XML \u683c\u5f0f\u7684\u56fd\u522b\u62a5\u544a + \u63d0\u4ea4\u5b9e\u4f53\u901a\u77e5\uff08\u8868\u683c 01\/TB-BCLN\uff09\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b26\u5408 XML \u683c\u5f0f\u7684\u5546\u4e1a\u62a5\u544a CbCR + \u63d0\u4ea4\u5b9e\u4f53\u901a\u77e5\uff08\u8868\u683c 01\/TB-BCLN\uff09\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d77\u4ef73000\u4e07\u8d8a\u5357\u76fe<\/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;\">\u51c6\u5907\u56fd\u522b\u62a5\u544a + \u56fd\u5bb6\u6982\u51b5\u3001\u5168\u7403\u6982\u51b5\uff08\u9644\u5f55\u4e8c\u3001\u4e09\uff09\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8de8\u56fd\u516c\u53f8\uff0c\u5373\u5176\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u56fd\u5916\u7684\u4f01\u4e1a\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50,000,000\u8d8a\u5357\u76fe\u8d77<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5168\u5e74\u5168\u9762\u652f\u6301<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6574\u4e2a\u670d\u52a1\u65b9\u6848\u5305\u62ec\u56fd\u522b\u62a5\u544a\u54a8\u8be2\u670d\u52a1\uff0c\u5e76\u5728\u9700\u8981\u65f6\u4ee3\u8868\u5ba2\u6237\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u76f8\u5173\u4e8b\u5b9c\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8de8\u56fd\u516c\u53f8\u548c\u4f01\u4e1a\u9762\u4e34\u7740\u5f88\u9ad8\u7684\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u98ce\u9669\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62a5\u4ef7\u6839\u636e\u5b9e\u9645\u8303\u56f4\u800c\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ee5\u4e0a\u4ef7\u683c\u4ec5\u4f9b\u53c2\u8003\uff0c\u4ef7\u683c\u5177\u6709\u7ade\u4e89\u529b\uff0c\u5177\u4f53\u4ef7\u683c\u53ef\u80fd\u56e0\u4f01\u4e1a\u89c4\u6a21\u548c\u590d\u6742\u7a0b\u5ea6\u800c\u5f02\u3002\u5982\u9700\u83b7\u5f97\u9488\u5bf9\u60a8\u5177\u4f53\u60c5\u51b5\u91cf\u8eab\u5b9a\u5236\u7684\u56fd\u522b\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u51c6\u786e\u62a5\u4ef7\uff0c\u8bf7\u76f4\u63a5\u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u514d\u8d39\u8c03\u7814\u548c\u54a8\u8be2\u3002.\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;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u5bf9\u8de8\u5883\u5229\u6da6\u7533\u62a5\u5f15\u5165\u4e86\u591a\u9879\u91cd\u5927\u53d8\u66f4\uff0c\u6db5\u76d6\u6536\u5165\u95e8\u69db\u3001\u6c47\u7387\u3001\u7533\u62a5\u683c\u5f0f\u3001\u8c41\u514d\u60c5\u51b5\u548c\u5f3a\u5236\u7533\u62a5\u7b49\u591a\u4e2a\u65b9\u9762\u3002\u8fd9\u4e9b\u53d8\u66f4\u5c06\u76f4\u63a5\u5f71\u54cd\u5173\u8054\u4f01\u4e1a\u57282026\u5e74\u7684\u7eb3\u7a0e\u4e49\u52a1\u548c\u6cd5\u5f8b\u98ce\u9669\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3b\u52a8\u5ba1\u67e5\u548c\u51c6\u5907\u76f8\u5173\u6587\u4ef6\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u98ce\u9669\u3002\u6211\u4eec\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4e13\u5bb6\u56e2\u961f\u968f\u65f6\u51c6\u5907\u4e0e\u4f01\u4e1a\u5408\u4f5c\uff0c\u534f\u52a9\u5176\u8bc6\u522b\u4e49\u52a1\u3001\u89c4\u8303\u6587\u4ef6\u6d41\u7a0b\uff0c\u5e76\u786e\u4fdd\u5b8c\u5168\u9075\u5b88\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6700\u65b0\u89c4\u5b9a\u3002.\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;\"> \u514d\u8d39\u83b7\u53d6\u6709\u5173\u8d35\u516c\u53f8\u5173\u8054\u65b9\u4ea4\u6613\u5408\u89c4\u72b6\u51b5\u7684\u5ba1\u67e5\u548c\u54a8\u8be2\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\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>\u5173\u4e8e\u56fd\u9645\u76c8\u5229\u62a5\u544a\u54a8\u8be2\u670d\u52a1\u7684\u5e38\u89c1\u95ee\u9898<\/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>\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u8d8a\u5357\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u89c4\u5b9a\uff0c\u8d8a\u5357\u4f01\u4e1a\u5728\u6700\u7ec8\u6bcd\u516c\u53f8\u5408\u5e76\u5168\u7403\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc77.5\u4ebf\u6b27\u5143\uff08\u4ee5\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u8d22\u653f\u5e74\u5ea6\u4e3a\u51c6\uff09\u65f6\uff0c\u5fc5\u987b\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\uff0c\u9664\u975e\u8be5\u62a5\u544a\u5df2\u81ea\u52a8\u4e0e\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u4ea4\u6362\uff0c\u6216\u5df2\u6307\u5b9a\u5176\u4ed6\u673a\u6784\u4ee3\u4e3a\u63d0\u4ea4\u3002\u6b64\u5916\uff0c\u5982\u679c\u6700\u7ec8\u6bcd\u516c\u53f8\u5728\u5176\u6ce8\u518c\u5730\u6240\u5728\u56fd\u6ca1\u6709\u4e49\u52a1\u7f16\u5236\u56fd\u522b\u62a5\u544a\uff0c\u6216\u8005\u4e0d\u7b26\u5408\u59d4\u6258\u673a\u6784\u4ee3\u4e3a\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u6761\u4ef6\uff0c\u4e5f\u9700\u5c65\u884c\u6b64\u9879\u4e49\u52a1\u3002.\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>\u786e\u5b9a2026\u5e74\u7f16\u5236\u56fd\u522b\u62a5\u544a\u7684\u4e49\u52a1\u7684\u6536\u5165\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 19 \u6761\u7684\u65b0\u89c4\u5b9a\uff0c\u786e\u5b9a\u7f16\u5236\u56fd\u522b\u62a5\u544a\u4e49\u52a1\u7684\u5408\u5e76\u5168\u7403\u6536\u5165\u95e8\u69db\u4e3a 7.5 \u4ebf\u6b27\u5143\uff0c\u4f7f\u7528\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u516c\u5e03\u7684 12 \u6708\u4efd\u4e2d\u592e\u6c47\u7387\u6216\u5e73\u5747\u4ea4\u53c9\u6c47\u7387\u8fdb\u884c\u6362\u7b97\uff0c\u800c\u4e0d\u662f\u65e7\u89c4\u5b9a\u4e2d\u89c4\u5b9a\u7684 18 \u4e07\u4ebf\u8d8a\u5357\u76fe\u7684\u56fa\u5b9a\u91d1\u989d\u3002.<\/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>\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\uff1f\u9700\u8981\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u5b9e\u4f53\u7684\u901a\u77e5\u671f\u9650\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u89c4\u5b9a\uff0c\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u5fc5\u987b\u5728\u62a5\u544a\u5e74\u5ea6\u6700\u7ec8\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u768412\u4e2a\u6708\u5185\u63d0\u4ea4\u3002\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u5b9e\u4f53\u901a\u77e5\u4e66\uff08\u8868\u683c\u7f16\u53f701\/TB-BCLN\uff09\u53ea\u9700\u5728\u9996\u6b21\u4ea7\u751f\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u4e49\u52a1\u65f6\u63d0\u4ea4\u4e00\u6b21\uff0c\u4e14\u4e0d\u5f97\u665a\u4e8e\u6700\u7ec8\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u4e4b\u65e5\uff1b\u5982\u4fe1\u606f\u53d1\u751f\u53d8\u66f4\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u53d8\u66f4\u4e4b\u65e5\u8d7790\u5929\u5185\u66f4\u65b0\u3002.\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>\u54ea\u4e2a\u673a\u6784\u6709\u6743\u5c06\u7eb3\u7a0e\u4eba\u7684\u56fd\u522b\u62a5\u544a\u7528\u4e8e\u98ce\u9669\u7ba1\u7406\u76ee\u7684\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 21 \u6761\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u6839\u636e\u8d8a\u5357\u5728\u56fd\u9645\u7a0e\u6536\u534f\u5b9a\u4e0b\u7684\u627f\u8bfa\uff0c\u7ba1\u7406\u548c\u4f7f\u7528\u7eb3\u7a0e\u4eba\u7684\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff0c\u7528\u4e8e\u98ce\u9669\u7ba1\u7406\u548c\u4fe1\u606f\u4ea4\u6362\u76ee\u7684\uff0c\u4f46\u4e0d\u5f97\u5229\u7528\u8fd9\u4e9b\u62a5\u544a\u6765\u8c03\u6574\u6216\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u3002.\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}]}}