{"id":4775,"date":"2026-07-24T17:05:34","date_gmt":"2026-07-24T10:05:34","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4775"},"modified":"2026-07-24T17:05:34","modified_gmt":"2026-07-24T10:05:34","slug":"muon-tien-co-phai-la-quan-he-lien-ket-khong","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/muon-tien-co-phai-la-quan-he-lien-ket-khong\/","title":{"rendered":"Quan h\u1ec7 m\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1eb7t ra khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, m\u1edf r\u1ed9ng ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft sang c\u1ea3 ho\u1ea1t \u0111\u1ed9ng vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n ti\u1ec1n. Theo quy \u0111\u1ecbnh m\u1edbi, m\u1ed9t kho\u1ea3n vay ho\u1eb7c m\u01b0\u1ee3n ti\u1ec1n ch\u1ec9 \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft khi \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ea1t t\u1ed1i thi\u1ec3u 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 b\u00ean c\u00f2n l\u1ea1i l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch chi ti\u1ebft c\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 5, \u0110i\u1ec1u 12, \u0110i\u1ec1u 13 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n \u0111\u00fang giao d\u1ecbch, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p v\u00e0 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro thu\u1ebf.<\/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\/muon-tien-co-phai-la-quan-he-lien-ket-khong\/#Muon_tien_co_phai_la_quan_he_lien_ket_khong_theo_Nghi_dinh_2552026ND-CP\" >M\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/muon-tien-co-phai-la-quan-he-lien-ket-khong\/#Dieu_kien_de_giao_dich_vay_muon_tien_duoc_xem_la_quan_he_lien_ket\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 giao d\u1ecbch vay, m\u01b0\u1ee3n ti\u1ec1n \u0111\u01b0\u1ee3c xem l\u00e0 quan h\u1ec7 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/muon-tien-co-phai-la-quan-he-lien-ket-khong\/#Vi_sao_muon_tien_cho_vay_tien_lai_duoc_dua_vao_dien_giao_dich_lien_ket\" >V\u00ec sao m\u01b0\u1ee3n ti\u1ec1n, cho vay ti\u1ec1n l\u1ea1i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/muon-tien-co-phai-la-quan-he-lien-ket-khong\/#Doanh_nghiep_can_lam_gi_khi_phat_sinh_giao_dich_vay_muon_tien_thuoc_dien_lien_ket\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec khi ph\u00e1t sinh giao d\u1ecbch vay, m\u01b0\u1ee3n ti\u1ec1n thu\u1ed9c di\u1ec7n li\u00ean k\u1ebft?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/muon-tien-co-phai-la-quan-he-lien-ket-khong\/#Xac_dinh_gia_giao_dich_lien_ket_doi_voi_khoan_vay_muon_tien_nhu_the_nao\" >X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi kho\u1ea3n vay, m\u01b0\u1ee3n ti\u1ec1n nh\u01b0 th\u1ebf n\u00e0o?<\/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\/muon-tien-co-phai-la-quan-he-lien-ket-khong\/#Nguyen_tac_lua_chon_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_cho_khoan_vay\" >Nguy\u00ean t\u1eafc l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho kho\u1ea3n vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/muon-tien-co-phai-la-quan-he-lien-ket-khong\/#Rui_ro_neu_doanh_nghiep_khong_xac_dinh_dung_quan_he_lien_ket_khi_vay_muon_tien\" >R\u1ee7i ro n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft khi vay, m\u01b0\u1ee3n ti\u1ec1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/muon-tien-co-phai-la-quan-he-lien-ket-khong\/#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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/muon-tien-co-phai-la-quan-he-lien-ket-khong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muon_tien_co_phai_la_quan_he_lien_ket_khong_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>M\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4776\" aria-describedby=\"caption-attachment-4776\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4776\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-theo-Nghi-dinh-255.jpg\" alt=\"M\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4776\" class=\"wp-caption-text\">M\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; c\u00f9ng v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u1ea1i l\u1ec7 duy nh\u1ea5t l\u00e0 c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00e2u tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi m\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng: <\/span><b>quan h\u1ec7 vay, m\u01b0\u1ee3n ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026<\/b><span style=\"font-weight: 400;\">, khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 b\u1ea5t k\u1ef3 kho\u1ea3n vay ho\u1eb7c m\u01b0\u1ee3n ti\u1ec1n n\u00e0o ph\u00e1t sinh gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, ch\u1ee9 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t giao d\u1ecbch t\u00e0i ch\u00ednh th\u00f4ng th\u01b0\u1eddng, \u0111\u01a1n thu\u1ea7n n\u1eb1m ngo\u00e0i ph\u1ea1m vi ki\u1ec3m so\u00e1t c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd, b\u1edfi tr\u01b0\u1edbc \u0111\u00e2y nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eabn c\u00f3 th\u00f3i quen x\u1eed l\u00fd c\u00e1c kho\u1ea3n vay n\u1ed9i b\u1ed9, vay t\u1eeb c\u1ed5 \u0111\u00f4ng ho\u1eb7c ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh nh\u01b0 m\u1ed9t nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh thu\u1ea7n t\u00fay, m\u00e0 ch\u01b0a \u0111\u1eb7t trong b\u1ed1i c\u1ea3nh c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam<\/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;\"> \u0111\u1ec3 n\u1eafm t\u1ed5ng quan c\u00e1c thay \u0111\u1ed5i tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o t\u1eebng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng vay, m\u01b0\u1ee3n ti\u1ec1n.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_giao_dich_vay_muon_tien_duoc_xem_la_quan_he_lien_ket\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 giao d\u1ecbch vay, m\u01b0\u1ee3n ti\u1ec1n \u0111\u01b0\u1ee3c xem l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4777\" aria-describedby=\"caption-attachment-4777\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4777\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-va-dieu-kien-de-giao-dich-muon-cho-muon-tien-duoc-xem-la-quan-he-lien-ket.jpg\" alt=\"M\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n ti\u1ec1n \u0111\u01b0\u1ee3c xem l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-va-dieu-kien-de-giao-dich-muon-cho-muon-tien-duoc-xem-la-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-va-dieu-kien-de-giao-dich-muon-cho-muon-tien-duoc-xem-la-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-va-dieu-kien-de-giao-dich-muon-cho-muon-tien-duoc-xem-la-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-va-dieu-kien-de-giao-dich-muon-cho-muon-tien-duoc-xem-la-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-va-dieu-kien-de-giao-dich-muon-cho-muon-tien-duoc-xem-la-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4777\" class=\"wp-caption-text\">M\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n ti\u1ec1n \u0111\u01b0\u1ee3c xem l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi giao d\u1ecbch vay, m\u01b0\u1ee3n ti\u1ec1n \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft. Theo \u0111i\u1ec3m l kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quan h\u1ec7 m\u01b0\u1ee3n ti\u1ec1n, cho vay ti\u1ec1n ch\u1ec9 \u0111\u01b0\u1ee3c xem l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft khi \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ng\u01b0\u1ee1ng t\u1ef7 l\u1ec7 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia giao d\u1ecbch, c\u1ee5 th\u1ec3:<\/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 c\u00f3 ph\u00e1t sinh giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; ho\u1eb7c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf, v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>C\u00f3 th\u1ec3 h\u00ecnh dung \u0111\u01a1n gi\u1ea3n qua m\u1ed9t v\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">N\u1ebfu v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p l\u00e0 10 t\u1ef7 \u0111\u1ed3ng, th\u00ec b\u1ea5t k\u1ef3 kho\u1ea3n vay ho\u1eb7c cho vay n\u00e0o t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 10% v\u1ed1n g\u00f3p) ph\u00e1t sinh v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ec1u s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c quan h\u1ec7 m\u01b0\u1ee3n ti\u1ec1n, cho vay ti\u1ec1n c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi hai y\u1ebfu t\u1ed1: t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb giao d\u1ecbch so v\u1edbi v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, v\u00e0 m\u1ed1i quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u1edbi b\u00ean cho vay ho\u1eb7c b\u00ean vay ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_muon_tien_cho_vay_tien_lai_duoc_dua_vao_dien_giao_dich_lien_ket\"><\/span><b>V\u00ec sao m\u01b0\u1ee3n ti\u1ec1n, cho vay ti\u1ec1n l\u1ea1i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4778\" aria-describedby=\"caption-attachment-4778\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4778\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-va-ly-do-muon-cho-muon-lai-duoc-dua-vao-dien-giao-dich-lien-ket.jpg\" alt=\"M\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng v\u00e0 l\u00fd do m\u01b0\u1ee3n , cho m\u01b0\u1ee3n l\u1ea1i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-va-ly-do-muon-cho-muon-lai-duoc-dua-vao-dien-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-va-ly-do-muon-cho-muon-lai-duoc-dua-vao-dien-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-va-ly-do-muon-cho-muon-lai-duoc-dua-vao-dien-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-va-ly-do-muon-cho-muon-lai-duoc-dua-vao-dien-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Muon-tien-co-phai-la-quan-he-lien-ket-khong-va-ly-do-muon-cho-muon-lai-duoc-dua-vao-dien-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4778\" class=\"wp-caption-text\">M\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng v\u00e0 l\u00fd do m\u01b0\u1ee3n , cho m\u01b0\u1ee3n l\u1ea1i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng vay, m\u01b0\u1ee3n ti\u1ec1n xu\u1ea5t ph\u00e1t t\u1eeb th\u1ef1c t\u1ebf r\u1eb1ng \u0111\u00e2y l\u00e0 lo\u1ea1i giao d\u1ecbch t\u00e0i ch\u00ednh r\u1ea5t d\u1ec5 b\u1ecb l\u1ee3i d\u1ee5ng \u0111\u1ec3 chuy\u1ec3n gi\u00e1, chuy\u1ec3n l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, th\u00f4ng qua vi\u1ec7c th\u1ecfa thu\u1eadn m\u1ee9c l\u00e3i su\u1ea5t kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t kho\u1ea3n vay v\u1edbi l\u00e3i su\u1ea5t qu\u00e1 cao ho\u1eb7c qu\u00e1 th\u1ea5p so v\u1edbi m\u1eb7t b\u1eb1ng chung c\u00f3 th\u1ec3 l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 d\u1ecbch chuy\u1ec3n thu nh\u1eadp ch\u1ecbu thu\u1ebf gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, giao d\u1ecbch thanh to\u00e1n l\u00e3i vay trong ho\u1ea1t \u0111\u1ed9ng vay v\u00e0 cho vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t t\u00ednh h\u1ee3p l\u00fd c\u1ee7a l\u00e3i su\u1ea5t vay, m\u01b0\u1ee3n gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 r\u00e0 so\u00e1t, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch c\u1ee7a m\u00ecnh tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_khi_phat_sinh_giao_dich_vay_muon_tien_thuoc_dien_lien_ket\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec khi ph\u00e1t sinh giao d\u1ecbch vay, m\u01b0\u1ee3n ti\u1ec1n thu\u1ed9c di\u1ec7n li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh r\u00f5 m\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ee7a m\u00ecnh, b\u01b0\u1edbc ti\u1ebfp theo doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho kho\u1ea3n vay, m\u01b0\u1ee3n \u0111\u00f3 theo \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p v\u00e0 nguy\u00ean t\u1eafc ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_giao_dich_lien_ket_doi_voi_khoan_vay_muon_tien_nhu_the_nao\"><\/span><b>X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi kho\u1ea3n vay, m\u01b0\u1ee3n ti\u1ec1n nh\u01b0 th\u1ebf 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 13 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean nguy\u00ean t\u1eafc:\u00a0<\/span><\/p>\n<blockquote><p><em><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t n\u00e0y tr\u01b0\u1edbc khi so s\u00e1nh.<\/span><\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n vay, cho vay, c\u00e1c y\u1ebfu t\u1ed1 c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 (\u1edf \u0111\u00e2y l\u00e0 l\u00e3i su\u1ea5t) c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t 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;\">\u0110\u1eb7c t\u00ednh v\u00e0 quy m\u00f4 c\u1ee7a kho\u1ea3n vay;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng vay nh\u01b0 th\u1eddi h\u1ea1n vay, th\u1eddi h\u1ea1n thanh to\u00e1n l\u00e3i, g\u1ed1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf v\u00e0 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu, gi\u00e1 (l\u00e3i su\u1ea5t) c\u1ee7a kho\u1ea3n vay li\u00ean k\u1ebft s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c theo kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n t\u01b0\u01a1ng \u1ee9ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>M\u1ed9t \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> K\u1ebft qu\u1ea3 \u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 k\u00ea khai, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p nh\u01b0ng <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\"> c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc xuy\u00ean su\u1ed1t, \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 \u0111\u1ec3 n\u00e9 tr\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_lua_chon_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_cho_khoan_vay\"><\/span><b>Nguy\u00ean t\u1eafc l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho kho\u1ea3n vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch v\u00e0 ch\u1ee9c n\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong to\u00e0n b\u1ed9 chu k\u1ef3, giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t kinh doanh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p c\u0169ng ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp, \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo c\u00e1c nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 6, 7, 8, 9, 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u0169ng nh\u01b0 c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m c\u1ee5 th\u1ec3 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 th\u00f4ng tin, d\u1eef li\u1ec7u s\u1eb5n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay, m\u01b0\u1ee3n ti\u1ec1n, do \u0111\u1eb7c th\u00f9 l\u00e0 giao d\u1ecbch c\u00f3 th\u1ec3 so s\u00e1nh tr\u1ef1c ti\u1ebfp qua l\u00e3i su\u1ea5t tr\u00ean th\u1ecb tr\u01b0\u1eddng, ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp theo \u0110i\u1ec1u 13 th\u01b0\u1eddng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u00e1p d\u1ee5ng n\u1ebfu doanh nghi\u1ec7p thu th\u1eadp \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u so s\u00e1nh ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_neu_doanh_nghiep_khong_xac_dinh_dung_quan_he_lien_ket_khi_vay_muon_tien\"><\/span><b>R\u1ee7i ro n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft khi vay, m\u01b0\u1ee3n ti\u1ec1n<\/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 kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u00fang quan h\u1ec7 m\u01b0\u1ee3n ti\u1ec1n, cho vay ti\u1ec1n c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng trong t\u1eebng giao d\u1ecbch c\u1ee5 th\u1ec3, h\u1ec7 qu\u1ea3 c\u00f3 th\u1ec3 l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u1eefng thi\u1ebfu s\u00f3t d\u1ec5 b\u1ecb ph\u00e1t hi\u1ec7n khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra, v\u00e0 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n vay, m\u01b0\u1ee3n \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, ngay t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch vay, m\u01b0\u1ee3n ti\u1ec1n v\u1edbi c\u00e1c b\u00ean li\u00ean quan, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t t\u1ef7 l\u1ec7 giao d\u1ecbch so v\u1edbi v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, x\u00e1c \u0111\u1ecbnh r\u00f5 m\u1ed1i quan h\u1ec7 v\u1edbi b\u00ean vay\/cho vay, \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n k\u00ea khai v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p ngay t\u1eeb \u0111\u1ea7u, thay v\u00ec x\u1eed l\u00fd b\u1ecb \u0111\u1ed9ng khi \u0111\u00e3 ph\u00e1t sinh y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf.\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;\">Qua nh\u1eefng ph\u00e2n t\u00edch tr\u00ean, c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh r\u00f5 r\u00e0ng: k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, m\u01b0\u1ee3n ti\u1ec1n v\u00e0 cho vay ti\u1ec1n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Tuy nhi\u00ean, vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ed9t giao d\u1ecbch vay, m\u01b0\u1ee3n c\u1ee5 th\u1ec3 c\u00f3 thu\u1ed9c di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c giao d\u1ecbch \u0111\u00f3 c\u00f3 \u0111\u00e1p \u1ee9ng ng\u01b0\u1ee1ng t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p (t\u1ed1i thi\u1ec3u 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu) v\u00e0 c\u00f3 ph\u00e1t sinh v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch thu\u1ed9c di\u1ec7n li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch theo \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p v\u00e0 nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12, \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ec3 ch\u1ee9ng minh m\u1ee9c l\u00e3i su\u1ea5t vay, m\u01b0\u1ee3n tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p v\u1eeba tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u1eeba h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 t\u00ednh thu\u1ebf khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t, x\u00e1c \u0111\u1ecbnh giao d\u1ecbch v\u00e0 t\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n tu\u00e2n th\u1ee7 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft gi\u00e0u kinh nghi\u1ec7m c\u1ee7a MAN.\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 h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <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>","protected":false},"excerpt":{"rendered":"<p>M\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1eb7t ra khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, m\u1edf r\u1ed9ng ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft sang c\u1ea3 ho\u1ea1t \u0111\u1ed9ng vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n ti\u1ec1n. Theo quy \u0111\u1ecbnh m\u1edbi, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4776,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4775","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\/4775","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=4775"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4775\/revisions"}],"predecessor-version":[{"id":4779,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4775\/revisions\/4779"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4776"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}