{"id":4823,"date":"2026-07-29T11:31:59","date_gmt":"2026-07-29T04:31:59","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4823"},"modified":"2026-07-29T11:31:59","modified_gmt":"2026-07-29T04:31:59","slug":"cong-thuc-tinh-gia-tri-doc-lap","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/","title":{"rendered":"\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u6807\u51c6\u72ec\u7acb\u503c\u7684\u516c\u5f0f\u8be6\u60c5"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6807\u51c6\u72ec\u7acb\u503c\u7684\u8ba1\u7b97\u516c\u5f0f\u89c1\u968f\u9644\u7684\u9644\u5f55 5\u3002 <\/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\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c\u8be5\u65b9\u6cd5\u5229\u7528Excel\u4e2d\u5e38\u7528\u7684\u767e\u5206\u4f4d\u6570\u51fd\u6570\u6765\u786e\u5b9a\u72ec\u7acb\u4ea4\u6613\u8303\u56f4\u548c\u4e2d\u4f4d\u6570\u3002\u672c\u6587\u8be6\u7ec6\u5206\u6790\u4e86\u56db\u6b65\u8ba1\u7b97\u8fc7\u7a0b\uff0c\u5e76\u63d0\u4f9b\u4e86\u5177\u4f53\u7684\u793a\u4f8b\uff0c\u9610\u660e\u4e86\u4f01\u4e1a\u5728\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u65f6\u5fc5\u987b\u9075\u5b88\u7684\u7533\u62a5\u548c\u6587\u4ef6\u8981\u6c42\uff0c\u4ee5\u907f\u514d\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u9762\u4e34\u98ce\u9669\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/cong-thuc-tinh-gia-tri-doc-lap\/#Cong_thuc_tinh_gia_tri_doc_lap_la_gi\" >\u8ba1\u7b97\u81ea\u53d8\u91cf\u7684\u516c\u5f0f\u662f\u4ec0\u4e48\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\/cong-thuc-tinh-gia-tri-doc-lap\/#Nguyen_tac_chung_khi_ap_dung_cong_thuc_tinh_gia_tri_doc_lap\" >\u5e94\u7528\u72ec\u7acb\u503c\u516c\u5f0f\u7684\u4e00\u822c\u539f\u5219<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Ham_Percentile_Cong_cu_quan_trong_trong_cong_thuc\" >\u767e\u5206\u4f4d\u51fd\u6570\uff1a\u516c\u5f0f\u4e2d\u7684\u91cd\u8981\u5de5\u5177<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Cach_lap_vung_du_lieu_trong_Excel\" >\u5982\u4f55\u5728Excel\u4e2d\u521b\u5efa\u6570\u636e\u533a\u57df<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Cu_phap_ham_Percentile\" >\u767e\u5206\u4f4d\u51fd\u6570\u8bed\u6cd5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/#Huong_dan_tung_buoc_tinh_trong_cong_thuc_tinh_gia_tri_doc_lap\" >\u4f7f\u7528\u516c\u5f0f\u8ba1\u7b97\u72ec\u7acb\u503c\u7684\u5206\u6b65\u8bf4\u660e\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/#Buoc_1_%E2%80%93_Xac_dinh_vung_du_lieu_so_sanh_doc_lap\" >\u6b65\u9aa4 1 \u2013 \u786e\u5b9a\u7528\u4e8e\u6bd4\u8f83\u7684\u72ec\u7acb\u6570\u636e\u533a\u57df\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/#Buoc_2_%E2%80%93_Ap_dung_ham_Percentile_voi_tham_so_035\" >\u6b65\u9aa4 2 \u2013 \u5e94\u7528\u767e\u5206\u4f4d\u6570\u51fd\u6570\uff0c\u53c2\u6570\u4e3a 0.35<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/#Buoc_3_%E2%80%93_Xac_dinh_gia_tri_trung_vi_voi_tham_so_05\" >\u6b65\u9aa4 3 \u2013 \u786e\u5b9a\u53c2\u6570\u4e3a 0.5 \u7684\u4e2d\u4f4d\u6570<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Buoc_4_%E2%80%93_Xac_dinh_bach_phan_vi_thu_75_voi_tham_so_075\" >\u6b65\u9aa4 4 \u2013 \u786e\u5b9a\u53c2\u6570\u4e3a 0.75 \u7684\u7b2c 75 \u767e\u5206\u4f4d\u6570<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Vi_du_minh_hoa_cho_cong_thuc_tinh_gia_tri_doc_lap_theo_Nghi_dinh_2552026ND-CP\" >\u4ee5\u4e0b\u793a\u4f8b\u8bf4\u660e\u4e86\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u8ba1\u7b97\u72ec\u7acb\u503c\u7684\u516c\u5f0f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/#Nghia_vu_cua_nguoi_nop_thue\" >\u7eb3\u7a0e\u4eba\u4e49\u52a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/#Vi_sao_doanh_nghiep_can_nam_vung_cong_thuc_tinh_gia_tri_doc_lap\" >\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u638c\u63e1\u8ba1\u7b97\u72ec\u7acb\u4ef7\u503c\u7684\u516c\u5f0f\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/#Doanh_nghiep_can_lam_gi_de_ap_dung_dung_cong_thuc_tinh_gia_tri_doc_lap\" 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class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/#Khoang_gia_tri_giao_dich_doc_lap_chuan_duoc_xac_dinh_tu_dau_den_dau\" >\u72ec\u7acb\u4ea4\u6613\u503c\u7684\u6807\u51c6\u8303\u56f4\u5728\u54ea\u91cc\u5b9a\u4e49\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/#Neu_gia_giao_dich_lien_ket_nam_ngoai_khoang_gia_tri_doc_lap_chuan_thi_xu_ly_the_nao\" >\u5982\u679c\u8f6c\u8ba9\u5b9a\u4ef7\u8d85\u51fa\u6807\u51c6\u72ec\u7acb\u4ef7\u503c\u8303\u56f4\u4f1a\u53d1\u751f\u4ec0\u4e48\u60c5\u51b5\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/#Vung_du_lieu_dung_trong_cong_thuc_tinh_gia_tri_doc_lap_gom_nhung_gi\" >\u72ec\u7acb\u503c\u8ba1\u7b97\u516c\u5f0f\u4e2d\u4f7f\u7528\u7684\u6570\u636e\u8303\u56f4\u662f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/#Cong_thuc_tinh_gia_tri_doc_lap_chuan_tu_0172026_ap_dung_cho_nhung_chi_tieu_nao\" >\u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u54ea\u4e9b\u6307\u6807\u5c06\u88ab\u7eb3\u5165\u6807\u51c6\u72ec\u7acb\u503c\u8ba1\u7b97\u516c\u5f0f\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-gia-tri-doc-lap\/#Cong_thuc_tinh_gia_tri_doc_lap_chuan_duoc_quy_dinh_o_van_ban_nao\" >\u6807\u51c6\u72ec\u7acb\u503c\u7684\u8ba1\u7b97\u516c\u5f0f\u5728\u54ea\u4e2a\u6587\u4ef6\u4e2d\u7ed9\u51fa\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_gia_tri_doc_lap_la_gi\"><\/span><b>\u8ba1\u7b97\u81ea\u53d8\u91cf\u7684\u516c\u5f0f\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4825\" aria-describedby=\"caption-attachment-4825\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4825\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4825\" class=\"wp-caption-text\">\u6807\u51c6\u72ec\u7acb\u503c\u8ba1\u7b97\u516c\u5f0f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8be6\u7ec6\u4ecb\u7ecd\u8ba1\u7b97\u65b9\u6cd5\u4e4b\u524d\uff0c\u6709\u5fc5\u8981\u4e86\u89e3\u8fd9\u4e00\u6982\u5ff5\u7684\u672c\u8d28\u3002\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u9644\u4ef65\uff0c\u6807\u51c6\u72ec\u7acb\u503c\u7684\u8ba1\u7b97\u516c\u5f0f\u662f\u4e00\u79cd\u786e\u5b9a\u6807\u51c6\u72ec\u7acb\u4ea4\u6613\u8303\u56f4\u548c\u4e2d\u4f4d\u6570\u7684\u65b9\u6cd5\uff0c\u8be5\u65b9\u6cd5\u57fa\u4e8eMicrosoft Excel\u4e2d\u7684\u767e\u5206\u4f4d\u6570\u51fd\u6570\u5b9e\u73b0\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b80\u800c\u8a00\u4e4b\uff0c\u8be5\u5de5\u5177\u53ef\u5e2e\u52a9\u4f01\u4e1a\u786e\u5b9a\u4e00\u4e2a\u5408\u7406\u7684\u4ef7\u503c\u8303\u56f4\uff08\u57fa\u4e8e\u72ec\u7acb\u53ef\u6bd4\u5b9e\u4f53\u7684\u6570\u636e\uff09\uff0c\u4ee5\u4fbf\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u3001\u5229\u6da6\u7387\u6216\u5229\u6da6\u5206\u914d\u6bd4\u4f8b\u8fdb\u884c\u6bd4\u8f83\u3002\u5982\u679c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u503c\u843d\u5165\u6b64\u6807\u51c6\u72ec\u7acb\u8303\u56f4\u5185\uff0c\u5219\u8be5\u4ea4\u6613\u88ab\u8ba4\u4e3a\u7b26\u5408\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u638c\u63e1\u8ba1\u7b97\u516c\u5f0f\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u51c6\u5907\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6587\u4ef6\uff0c\u800c\u4e14\u5728\u9700\u8981\u8fdb\u884c\u5ba1\u8ba1\u6216\u68c0\u67e5\u65f6\uff0c\u4e5f\u662f\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u7684\u91cd\u8981\u4f9d\u636e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung_khi_ap_dung_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>\u5e94\u7528\u72ec\u7acb\u503c\u516c\u5f0f\u7684\u4e00\u822c\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u516c\u5f0f\u7684\u5e94\u7528\u4e0e\u516c\u5e73\u4ea4\u6613\u539f\u5219\u5bc6\u4e0d\u53ef\u5206\uff0c\u800c\u516c\u5e73\u4ea4\u6613\u539f\u5219\u53c8\u662f\u8d8a\u5357\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u7684\u6839\u672c\u57fa\u7840\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-quan-ly-thue-2025-so-108-2025-qh15-421539-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">2025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c22\u6761\u7b2c1\u6b3ed\u9879<\/a>:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c\u5bf9\u7eb3\u7a0e\u4eba\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u7684\u7a0e\u52a1\u5ba1\u8ba1\u5fc5\u987b\u6309\u7167\u516c\u5e73\u4ea4\u6613\u539f\u5219\u548c\u4ea4\u6613\u6d3b\u52a8\u7684\u7ecf\u6d4e\u6027\u8d28\u8fdb\u884c\u3002\u7eb3\u7a0e\u4e49\u52a1\u5fc5\u987b\u4e0e\u7eb3\u7a0e\u4eba\u4e1a\u52a1\u6d3b\u52a8\u6216\u4ea4\u6613\u5b9e\u9645\u7ecf\u6d4e\u6027\u8d28\u6240\u4ea7\u751f\u7684\u4ef7\u503c\u6210\u6bd4\u4f8b\u786e\u5b9a\u3002\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u5982\u679c\u5173\u8054\u65b9\u4ea4\u6613\u4e0d\u7b26\u5408\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff0c\u4e14\u80fd\u51cf\u5c11\u516c\u53f8\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u4e0d\u4e88\u8ba4\u53ef\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u610f\u5473\u7740\uff0c\u5373\u4f7f\u4f01\u4e1a\u91c7\u7528\u4e86\u6b63\u786e\u7684\u72ec\u7acb\u4f30\u503c\u516c\u5f0f\uff0c\u5982\u679c\u4ea4\u6613\u6027\u8d28\u672a\u80fd\u51c6\u786e\u53cd\u6620\u5b9e\u9645\u7ecf\u6d4e\u72b6\u51b5\uff0c\u7a0e\u52a1\u673a\u5173\u4ecd\u53ef\u80fd\u9a73\u56de\u8ba1\u7b97\u7ed3\u679c\u3002\u56e0\u6b64\uff0c\u8be5\u516c\u5f0f\u5e94\u4f5c\u4e3a\u8f85\u52a9\u5de5\u5177\uff0c\u914d\u5408\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u7684\u529f\u80fd\u3001\u8d44\u4ea7\u548c\u98ce\u9669\u8fdb\u884c\u5168\u9762\u3001\u5ba2\u89c2\u7684\u5206\u6790\u3002.<\/span><\/p>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u8981\u70b9\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ham_Percentile_Cong_cu_quan_trong_trong_cong_thuc\"><\/span><b>\u767e\u5206\u4f4d\u51fd\u6570\uff1a\u516c\u5f0f\u4e2d\u7684\u91cd\u8981\u5de5\u5177<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4826\" aria-describedby=\"caption-attachment-4826\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4826\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp v\u1edbi h\u00e0m Percentile\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4826\" class=\"wp-caption-text\">\u8ba1\u7b97\u8be5\u503c\u7684\u516c\u5f0f\u4e0e\u767e\u5206\u4f4d\u6570\u51fd\u6570\u65e0\u5173\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u6807\u51c6\u72ec\u7acb\u503c\u8ba1\u7b97\u516c\u5f0f\u7684\u4e00\u4e2a\u663e\u8457\u7279\u70b9\u662f\u76f4\u63a5\u4f7f\u7528 Microsoft Excel \u4e2d\u7684\u767e\u5206\u4f4d\u6570\u51fd\u6570\uff0c\u8fd9\u662f\u4e00\u4e2a\u5927\u591a\u6570\u4f01\u4e1a\u4f1a\u8ba1\u548c\u8d22\u52a1\u90e8\u95e8\u90fd\u719f\u6089\u4e14\u5bb9\u6613\u4f7f\u7528\u7684\u5de5\u5177\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_lap_vung_du_lieu_trong_Excel\"><\/span><b>\u5982\u4f55\u5728Excel\u4e2d\u521b\u5efa\u6570\u636e\u533a\u57df<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7528\u72ec\u7acb\u503c\u8ba1\u7b97\u516c\u5f0f\u7684\u7b2c\u4e00\u6b65\u662f\u5728 Excel \u4e2d\u521b\u5efa\u4e00\u4e2a\u6570\u636e\u533a\u57df\u3002\u8be5\u6570\u636e\u533a\u57df\u5305\u542b\u82e5\u5e72\u5355\u5143\u683c\uff0c\u5176\u4e2d\u5305\u542b\u4ef7\u683c\u6c34\u5e73\u3001\u5229\u6da6\u7387\u6216\u5229\u6da6\u5206\u914d\u6bd4\u7387\u7b49\u503c\uff0c\u8fd9\u4e9b\u503c\u7531\u4f01\u4e1a\u9009\u62e9\u7684\u72ec\u7acb\u6bd4\u8f83\u5bf9\u8c61\u786e\u5b9a\u3002\u6570\u636e\u53ef\u4ee5\u6392\u5217\u6210\u5217\u6216\u884c\uff0c\u53ea\u8981\u786e\u4fdd\u8f93\u5165\u5230\u8ba1\u7b97\u51fd\u6570\u4e2d\u7684\u6570\u636e\u683c\u5f0f\u4e00\u81f4\u5373\u53ef\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cu_phap_ham_Percentile\"><\/span><b>\u767e\u5206\u4f4d\u51fd\u6570\u8bed\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u83b7\u53d6\u6570\u636e\u8303\u56f4\u540e\uff0c\u8ba1\u7b97\u5668\u5c06\u5149\u6807\u79fb\u52a8\u5230\u6570\u636e\u8303\u56f4\u4e4b\u5916\u7684\u53e6\u4e00\u4e2a\u5355\u5143\u683c\uff0c\u5e76\u6267\u884c\u767e\u5206\u4f4d\u6570\u547d\u4ee4\u4ee5\u67e5\u627e\u76f8\u5e94\u7684\u767e\u5206\u4f4d\u6570\u3002\u4f7f\u7528\u767e\u5206\u4f4d\u6570\u51fd\u6570\u8ba1\u7b97\u72ec\u7acb\u503c\u7684\u516c\u5f0f\u8bed\u6cd5\u5982\u4e0b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u767e\u5206\u4f4d\u6570\uff08\u6570\u636e\u8303\u56f4\uff0c\u53c2\u6570\uff09<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91cc\u9762\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6570\u636e\u533a\u57df\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u662f\u5305\u542b\u4e0a\u4e00\u6b65\u4e2d\u786e\u5b9a\u7684\u4ef7\u683c\u6c34\u5e73\u3001\u5229\u6da6\u7387\u6216\u5229\u6da6\u5206\u914d\u6bd4\u4f8b\u7684\u533a\u57df\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53c2\u6570\uff1a<\/b><span style=\"font-weight: 400;\"> \u63a5\u6536 0.35 \u5230 0.75 \u4e4b\u95f4\u7684\u76f8\u5e94\u503c\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u767e\u5206\u4f4d\u6807\u8bb0\u7684\u610f\u4e49\u5728\u4e8e\u5b83\u662f\u6807\u51c6\u72ec\u7acb\u503c\u8ba1\u7b97\u516c\u5f0f\u4e2d\u6700\u91cd\u8981\u7684\u90e8\u5206\uff0c\u56e0\u4e3a\u5b83\u51b3\u5b9a\u4e86\u7528\u4e8e\u6bd4\u8f83\u7684\u6700\u7ec8\u6570\u503c\u8303\u56f4\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c35\u767e\u5206\u4f4d\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u662f\u53c2\u6570\u7b49\u4e8e 0.35 \u65f6\u767e\u5206\u4f4d\u6570\u51fd\u6570\u7684\u503c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 50 \u767e\u5206\u4f4d\u6570\uff08\u4e2d\u4f4d\u6570\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u662f\u53c2\u6570\u7b49\u4e8e 0.5 \u65f6\u767e\u5206\u4f4d\u6570\u51fd\u6570\u7684\u503c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 75 \u767e\u5206\u4f4d\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u662f\u53c2\u6570\u7b49\u4e8e 0.75 \u65f6\u767e\u5206\u4f4d\u6570\u51fd\u6570\u7684\u503c\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u4ee5\u4e0a\u4e09\u70b9\uff0c\u6807\u51c6\u72ec\u7acb\u4ea4\u6613\u989d\u8303\u56f4\u786e\u5b9a\u4e3a\u7b2c35\u81f375\u767e\u5206\u4f4d\u6570\u4e4b\u95f4\u3002\u4f01\u4e1a\u5c06\u4ee5\u6b64\u4e3a\u53c2\u8003\u6846\u67b6\uff0c\u4e0e\u5b9e\u9645\u5173\u8054\u65b9\u4ea4\u6613\u989d\u8fdb\u884c\u6bd4\u8f83\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_tung_buoc_tinh_trong_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>\u4f7f\u7528\u516c\u5f0f\u8ba1\u7b97\u72ec\u7acb\u503c\u7684\u5206\u6b65\u8bf4\u660e\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\u8f7b\u677e\u7406\u89e3\u548c\u5e94\u7528\u6807\u51c6\u516c\u5f0f\uff0c\u5b9e\u65bd\u8fc7\u7a0b\u53ef\u6982\u62ec\u4e3a\u4ee5\u4e0b\u56db\u4e2a\u6b65\u9aa4\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Xac_dinh_vung_du_lieu_so_sanh_doc_lap\"><\/span><b>\u6b65\u9aa4 1 \u2013 \u786e\u5b9a\u7528\u4e8e\u6bd4\u8f83\u7684\u72ec\u7acb\u6570\u636e\u533a\u57df\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9009\u62e9\u5408\u9002\u7684\u72ec\u7acb\u53ef\u6bd4\u5b9e\u4f53\uff08\u6839\u636e\u529f\u80fd\u5206\u6790\u3001\u884c\u4e1a\u3001\u89c4\u6a21\u7b49\uff09\uff0c\u5e76\u5c06\u8fd9\u4e9b\u5b9e\u4f53\u7684\u4ef7\u683c\u3001\u5229\u6da6\u7387\u6216\u5229\u6da6\u5206\u914d\u6bd4\u7387\u7b49\u6570\u636e\u6536\u96c6\u5230 Excel \u7684\u6570\u636e\u533a\u57df\u4e2d\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Ap_dung_ham_Percentile_voi_tham_so_035\"><\/span><b>\u6b65\u9aa4 2 \u2013 \u5e94\u7528\u767e\u5206\u4f4d\u6570\u51fd\u6570\uff0c\u53c2\u6570\u4e3a 0.35<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u4ee5\u4e0b\u516c\u5f0f\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u767e\u5206\u4f4d\u6570\uff08\u6570\u636e\u8303\u56f4\uff0c0.35\uff09<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5229\u7528\u516c\u5f0f\u786e\u5b9a\u6807\u51c6\u72ec\u7acb\u8303\u56f4\u7684\u4e0b\u9650\u3002.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Xac_dinh_gia_tri_trung_vi_voi_tham_so_05\"><\/span><b>\u6b65\u9aa4 3 \u2013 \u786e\u5b9a\u53c2\u6570\u4e3a 0.5 \u7684\u4e2d\u4f4d\u6570<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u98df\u8c31\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u767e\u5206\u4f4d\u6570\uff08\u6570\u636e\u8303\u56f4\uff0c0.5\uff09<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u8be5\u516c\u5f0f\u53ef\u4ee5\u627e\u5230\u4e2d\u4f4d\u6570\uff08\u4e2d\u5fc3\u53c2\u8003\u6c34\u5e73\uff09\uff0c\u8be5\u53c2\u8003\u6c34\u5e73\u901a\u5e38\u7528\u4e8e\u5c06\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u8c03\u6574\u5230\u7279\u5b9a\u503c\u70b9\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Xac_dinh_bach_phan_vi_thu_75_voi_tham_so_075\"><\/span><b>\u6b65\u9aa4 4 \u2013 \u786e\u5b9a\u53c2\u6570\u4e3a 0.75 \u7684\u7b2c 75 \u767e\u5206\u4f4d\u6570<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u98df\u8c31\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u767e\u5206\u4f4d\u6570\uff08\u6570\u636e\u8303\u56f4\uff0c0.75\uff09<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5229\u7528\u516c\u5f0f\u786e\u5b9a\u6807\u51c6\u72ec\u7acb\u8303\u56f4\u7684\u4e0a\u9650\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8ff0\u56db\u4e2a\u6b65\u9aa4\u7684\u7ed3\u679c\u5c31\u662f\u6807\u51c6\u7684\u72ec\u7acb\u4ea4\u6613\u4ef7\u503c\u8303\u56f4\uff0c\u4ece\u7b2c35\u767e\u5206\u4f4d\u6570\u5230\u7b2c75\u767e\u5206\u4f4d\u6570\uff0c\u4e2d\u4f4d\u6570\u4f4d\u4e8e\u4e2d\u95f4\u3002\u8fd9\u6b63\u662f\u72ec\u7acb\u4ef7\u503c\u8ba1\u7b97\u516c\u5f0f\u6700\u7ec8\u8981\u8fbe\u5230\u7684\u7ed3\u679c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cho_cong_thuc_tinh_gia_tri_doc_lap_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>\u4ee5\u4e0b\u793a\u4f8b\u8bf4\u660e\u4e86\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u8ba1\u7b97\u72ec\u7acb\u503c\u7684\u516c\u5f0f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4827\" aria-describedby=\"caption-attachment-4827\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4827\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap.jpg\" alt=\"V\u00ed d\u1ee5 minh h\u1ecda cho c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4827\" class=\"wp-caption-text\">\u4ee5\u4e0b\u793a\u4f8b\u8bf4\u660e\u4e86\u8ba1\u7b97\u72ec\u7acb\u503c\u7684\u516c\u5f0f\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8fdb\u4e00\u6b65\u9610\u660e\u5982\u4f55\u5e94\u7528\u8be5\u516c\u5f0f\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u9644\u4ef6 5 \u63d0\u4f9b\u4e86\u4ee5\u4e0b\u5177\u4f53\u793a\u4f8b\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">202x \u5e74\uff0cA \u516c\u53f8\u9009\u62e9\u4e86\u4e00\u4e9b\u72ec\u7acb\u516c\u53f8\u8fdb\u884c\u6bd4\u8f83\uff0c\u8fd9\u4e9b\u516c\u53f8\u7684\u51c0\u8d44\u4ea7\u56de\u62a5\u7387\u5982\u4e0b\uff1a1.0\uff1b1.25\uff1b1.25\uff1b1.5\uff1b1.5\uff1b1.75\uff1b2.0\uff1b2.0\uff1b2.15\uff1b2.25\uff1b2.5\uff1b2.75\uff1b3.0\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728Excel\u4e2d\u4f7f\u7528\u767e\u5206\u4f4d\u6570\u51fd\u6570\u8ba1\u7b97\u72ec\u7acb\u503c\uff0c\u7ed3\u679c\u5982\u4e0b\u8868\u6240\u793a\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u767e\u5206\u4f4d\u91cc\u7a0b\u7891<\/b><\/td>\n<td style=\"text-align: center;\"><b>Excel\u516c\u5f0f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8fd4\u56de\u503c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c35\u767e\u5206\u4f4d\u6570<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u767e\u5206\u4f4d\u6570\uff08\u6570\u636e\u8303\u56f4\uff0c0.35\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.55<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2d\u4f4d\u6570<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u767e\u5206\u4f4d\u6570\uff08\u6570\u636e\u8303\u56f4\uff0c0.5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c 75 \u767e\u5206\u4f4d\u6570<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u767e\u5206\u4f4d\u6570\uff08\u6570\u636e\u8303\u56f4\uff0c0.75\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.25<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5e94\u7528\u72ec\u7acb\u4f30\u503c\u516c\u5f0f\u540e\uff0cA\u516c\u53f8\u7684\u6807\u51c6\u72ec\u7acb\u4ea4\u6613\u4ef7\u503c\u8303\u56f4\u786e\u5b9a\u4e3a1.55\u81f32.25\uff0c\u4e2d\u4f4d\u6570\u4e3a2.0\u3002\u5982\u679cA\u516c\u53f8\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9e\u9645\u8d44\u4ea7\u51c0\u56de\u62a5\u7387\u843d\u57281.55\u81f32.25\u7684\u8303\u56f4\u5185\uff0c\u5219\u8be5\u4ea4\u6613\u88ab\u8ba4\u4e3a\u7b26\u5408\u72ec\u7acb\u4f30\u503c\u539f\u5219\u3002\u53cd\u4e4b\uff0c\u5982\u679c\u8d85\u51fa\u6b64\u8303\u56f4\uff0c\u516c\u53f8\u53ef\u80fd\u9700\u8981\u8fdb\u884c\u8c03\u6574\uff0c\u901a\u5e38\u662f\u5bf9\u4e2d\u4f4d\u6570\u8fdb\u884c\u8c03\u6574\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_cua_nguoi_nop_thue\"><\/span><b>\u7eb3\u7a0e\u4eba\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7528\u6b63\u786e\u7684\u72ec\u7acb\u4ef7\u503c\u8ba1\u7b97\u516c\u5f0f\u53ea\u662f\u4f01\u4e1a\u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u8fd9\u4e00\u6574\u4f53\u4e49\u52a1\u7684\u4e00\u90e8\u5206\u3002\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c18\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4e49\u52a1\u5e94\u6309\u71672025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c37\u6761\u7b2c2\u6b3e\u4ee5\u53ca\u4ee5\u4e0b\u5177\u4f53\u89c4\u5b9a\u6267\u884c\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u5e76\u4e0d\u4f1a\u51cf\u5c11\u4f01\u4e1a\u5e94\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\u989d\u3002\u8fd9\u662f\u4e00\u9879\u4e00\u8d2f\u539f\u5219\uff0c\u65e8\u5728\u786e\u4fdd\u8ba1\u7b97\u516c\u5f0f\u7684\u5e94\u7528\u4e0d\u88ab\u7528\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u6216\u9003\u7a0e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c55\u793a\u5206\u6790\u3001\u6bd4\u8f83\u548c\u9009\u62e9\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u7684\u8fc7\u7a0b\u3002\u4f01\u4e1a\u4e0d\u4ec5\u9700\u8981\u63d0\u4f9b\u72ec\u7acb\u4f30\u503c\u516c\u5f0f\u7684\u8ba1\u7b97\u7ed3\u679c\uff0c\u8fd8\u9700\u8981\u63d0\u4f9b\u6587\u4ef6\u8bc1\u660e\u5206\u6790\u548c\u6bd4\u8f83\u8fc7\u7a0b\u4ee5\u53ca\u9009\u62e9\u5408\u9002\u65b9\u6cd5\u7684\u7406\u7531\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u9881\u5e03\u7684\u9644\u5f55\u4e00\u3001\u9644\u5f55\u4e8c\u548c\u9644\u5f55\u4e09\uff0c\u7533\u62a5\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\uff0c\u5e76\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u3001\u7ef4\u62a4\u548c\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u8bb0\u5f55\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u9700\u8981\u4ece\u6570\u636e\u5ba1\u6838\u5230\u5b8c\u6210\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u7684\u6587\u4ef6\u7b49\u5168\u65b9\u4f4d\u652f\u6301\u7684\u4f01\u4e1a\uff0c,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u501f\u52a9 MAN \u2013 Master Accountant Network \u7b49\u4e13\u4e1a\u673a\u6784\u7684\u4e13\u4e1a\u77e5\u8bc6\u548c\u7ecf\u9a8c\uff0c\u4f01\u4e1a\u53ef\u4ee5\u5728\u62a5\u7a0e\u5b63\u524d\u8282\u7701\u65f6\u95f4\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_vung_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u638c\u63e1\u8ba1\u7b97\u72ec\u7acb\u4ef7\u503c\u7684\u516c\u5f0f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u673a\u5173\u6839\u636e2025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c22\u6761\u4e0d\u65ad\u52a0\u5f3a\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u5b9a\u4ef7\u68c0\u67e5\u7684\u80cc\u666f\u4e0b\uff0c\u638c\u63e1\u548c\u6b63\u786e\u8fd0\u7528\u72ec\u7acb\u4ef7\u503c\u8ba1\u7b97\u516c\u5f0f\u80fd\u4e3a\u4f01\u4e1a\u5e26\u6765\u8bb8\u591a\u5b9e\u9645\u597d\u5904\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u5b83\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u5728\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u4e4b\u524d\u4e3b\u52a8\u5ba1\u67e5\u548c\u8bc4\u4f30\u5176\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u7684\u9002\u5f53\u6027\uff0c\u800c\u4e0d\u662f\u88ab\u52a8\u5730\u7b49\u5f85\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u68c0\u67e5\u548c\u91cd\u65b0\u8bc4\u4f30\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u6839\u636e\u300a2025 \u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c 22 \u6761\u89c4\u5b9a\u7684\u516c\u5e73\u4ea4\u6613\u539f\u5219\u548c\u6d3b\u52a8\u53ca\u4ea4\u6613\u7684\u7ecf\u6d4e\u6027\u8d28\u8fdb\u884c\u5ba1\u8ba1\u65f6\u7684\u91cd\u8981\u89e3\u91ca\u4f9d\u636e\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\uff0c\u8ba1\u7b97\u9519\u8bef\u6216\u672a\u80fd\u5e94\u7528\u6b63\u786e\u7684\u72ec\u7acb\u4ef7\u503c\u8ba1\u7b97\u516c\u5f0f\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u4e0d\u627f\u8ba4\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4ece\u800c\u5bfc\u81f4\u91cd\u65b0\u8bc4\u4f30\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4ee5\u53ca\u6ede\u7eb3\u91d1\u548c\u5176\u4ed6\u884c\u653f\u7a0e\u52a1\u8fdd\u89c4\u5904\u7f5a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u56db\uff0c\u8fd9\u4e5f\u4e3a\u4f01\u4e1a\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u9644\u5f55\u4e8c\u548c\u9644\u5f55\u4e09\u4e2d\u89c4\u5b9a\u7684\u4fe1\u606f\u548c\u6587\u4ef6\u6e05\u5355\u51c6\u5907\u56fd\u5bb6\u548c\u56fd\u9645\u6863\u6848\u63d0\u4f9b\u4e86\u57fa\u7840\uff0c\u907f\u514d\u5728\u68c0\u67e5\u548c\u5ba1\u8ba1\u671f\u95f4\u51fa\u73b0\u6863\u6848\u7f3a\u4e4f\u5145\u5206\u4f9d\u636e\u6216\u8bf4\u670d\u529b\u7684\u60c5\u51b5\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_ap_dung_dung_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>\u4f01\u4e1a\u5e94\u5982\u4f55\u6b63\u786e\u5e94\u7528\u72ec\u7acb\u4f30\u503c\u516c\u5f0f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6709\u6548\u5e94\u7528\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6807\u51c6\u72ec\u7acb\u4ef7\u503c\u8ba1\u7b97\u516c\u5f0f\uff0c\u4f01\u4e1a\u5e94\u9075\u5faa\u4ee5\u4e0b\u6b65\u9aa4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u76ee\u524d\u4f7f\u7528\u7684\u6240\u6709\u72ec\u7acb\u6bd4\u8f83\u6570\u636e\uff0c\u786e\u4fdd\u5176\u5177\u6709\u4ee3\u8868\u6027\uff0c\u5e76\u4e0e\u516c\u53f8\u7684\u884c\u4e1a\u3001\u804c\u80fd\u548c\u89c4\u6a21\u76f8\u5173\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u66f4\u65b0 Excel \u4e2d\u7684\u8ba1\u7b97\u8fc7\u7a0b\uff0c\u4ee5\u6b63\u786e\u4f7f\u7528\u767e\u5206\u4f4d\u6570\u51fd\u6570\u8bed\u6cd5\u548c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u9644\u5f55 5 \u4e2d\u89c4\u5b9a\u7684 0.35\u30010.5 \u548c 0.75 \u7684\u53c2\u6570\u503c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u8ba1\u7b97\u7ed3\u679c\u4e0e\u8be5\u671f\u95f4\u53d1\u751f\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9e\u9645\u4ef7\u503c\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u786e\u5b9a\u5b83\u4eec\u662f\u5426\u5728\u6807\u51c6\u72ec\u7acb\u4ef7\u503c\u8303\u56f4\u5185\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u9644\u5f55\u4e00\u3001\u4e8c\u3001\u4e09\u3001\u56db\uff0c\u51c6\u5907\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5b8c\u6574\u6587\u4ef6\uff0c\u786e\u4fdd\u8ba1\u7b97\u7ed3\u679c\u4e0e\u652f\u6301\u6587\u4ef6\u4e00\u81f4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u4ea4\u6613\u7ed3\u6784\u590d\u6742\u3001\u6d89\u53ca\u8de8\u5883\u4ea4\u6613\uff0c\u6216\u8005\u9996\u6b21\u5e94\u7528\u65b0\u6cd5\u89c4\uff0c\u8bf7\u4e3b\u52a8\u54a8\u8be2\u5173\u8054\u65b9\u4ea4\u6613\u9886\u57df\u7684\u4e13\u5bb6\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u5173\u4e8e\u5982\u4f55\u5c06\u72ec\u7acb\u4ef7\u503c\u516c\u5f0f\u5e94\u7528\u4e8e\u6bcf\u79cd\u7279\u5b9a\u7c7b\u578b\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6df1\u5165\u5efa\u8bae\uff0cMAN \u7684\u4e13\u5bb6\u56e2\u961f\u968f\u65f6\u51c6\u5907\u4e3a\u60a8\u63d0\u4f9b\u5e2e\u52a9\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.\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;\">2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u9644\u5f555\u4e2d\u7684\u6807\u51c6\u72ec\u7acb\u4f30\u503c\u516c\u5f0f\u662f\u4e00\u9879\u91cd\u8981\u7684\u6cd5\u5f8b\u5de5\u5177\uff0c\u53ef\u5e2e\u52a9\u4f01\u4e1a\u786e\u5b9a\u72ec\u7acb\u4ea4\u6613\u4ef7\u503c\u7684\u8303\u56f4\u3002\u6b63\u786e\u7406\u89e3\u8be5\u516c\u5f0f\u7684\u6027\u8d28\u548c\u5e94\u7528\uff0c\u5e76\u5b8c\u5168\u9075\u5b882025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u548c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u7533\u62a5\u548c\u6587\u4ef6\u7f16\u5236\u4e49\u52a1\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u7a0e\u52a1\u65b9\u9762\u66f4\u52a0\u79ef\u6781\u4e3b\u52a8\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u6709\u5173\u7279\u5b9a\u7c7b\u578b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6df1\u5165\u5efa\u8bae\uff0c\u6216\u8005\u9700\u8981\u534f\u52a9\u6839\u636e\u6700\u65b0\u6cd5\u89c4\u5ba1\u67e5\u548c\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u8bf7\u968f\u65f6\u4e0e\u6211\u4eec\u8054\u7cfb\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u63a5\u89e6<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5982\u9700\u53ca\u65f6\u83b7\u5f97\u652f\u6301\uff0c\u8bf7\u8054\u7cfb MAN \u2013 Master Accountant Network \u7684\u4e13\u5bb6\u56e2\u961f\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>\u5173\u4e8e\u72ec\u7acb\u503c\u516c\u5f0f\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=\"Khoang_gia_tri_giao_dich_doc_lap_chuan_duoc_xac_dinh_tu_dau_den_dau\"><\/span><b>\u72ec\u7acb\u4ea4\u6613\u503c\u7684\u6807\u51c6\u8303\u56f4\u5728\u54ea\u91cc\u5b9a\u4e49\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\u9644\u5f555\u89c4\u5b9a\u7684\u72ec\u7acb\u4ef7\u503c\u8ba1\u7b97\u516c\u5f0f\uff0c\u6807\u51c6\u72ec\u7acb\u4ea4\u6613\u4ef7\u503c\u8303\u56f4\u4e3a\u7b2c35\u767e\u5206\u4f4d\u6570\u81f3\u7b2c75\u767e\u5206\u4f4d\u6570\u3002\u4e2d\u4f4d\u6570\uff08\u7b2c50\u767e\u5206\u4f4d\u6570\uff09\u4f4d\u4e8e\u8be5\u8303\u56f4\u4e4b\u95f4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_gia_giao_dich_lien_ket_nam_ngoai_khoang_gia_tri_doc_lap_chuan_thi_xu_ly_the_nao\"><\/span><b>\u5982\u679c\u8f6c\u8ba9\u5b9a\u4ef7\u8d85\u51fa\u6807\u51c6\u72ec\u7acb\u4ef7\u503c\u8303\u56f4\u4f1a\u53d1\u751f\u4ec0\u4e48\u60c5\u51b5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u300a2025\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c22\u6761\u5bf9\u7a0e\u52a1\u7a3d\u67e5\u539f\u5219\u4f5c\u51fa\u4e86\u660e\u786e\u89c4\u5b9a\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7a3d\u67e5\u5fc5\u987b\u9075\u5faa\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u5e76\u8003\u8651\u76f8\u5173\u6d3b\u52a8\u548c\u4ea4\u6613\u7684\u7ecf\u6d4e\u6027\u8d28\uff1b\u5982\u679c\u5173\u8054\u65b9\u4ea4\u6613\u4e0d\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u4e14\u80fd\u964d\u4f4e\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u4e0d\u4e88\u8ba4\u53ef\u3002\u5982\u679c\u5b9e\u9645\u4ea4\u6613\u91d1\u989d\u8d85\u51fa\u6807\u51c6\u72ec\u7acb\u4ea4\u6613\u8303\u56f4\uff0c\u901a\u5e38\u4f1a\u53c2\u8003\u4e2d\u4f4d\u6570\u8fdb\u884c\u81ea\u6211\u8c03\u6574\uff0c\u7136\u540e\u518d\u8fdb\u884c\u8bc4\u4f30\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vung_du_lieu_dung_trong_cong_thuc_tinh_gia_tri_doc_lap_gom_nhung_gi\"><\/span><b>\u72ec\u7acb\u503c\u8ba1\u7b97\u516c\u5f0f\u4e2d\u4f7f\u7528\u7684\u6570\u636e\u8303\u56f4\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728 Excel \u4e2d\u521b\u5efa\u7684\u6570\u636e\u8303\u56f4\u7531\u5305\u542b\u4e0e\u4ef7\u683c\u6c34\u5e73\u3001\u5229\u6da6\u7387\u6216\u5229\u6da6\u5206\u914d\u6bd4\u7387\u76f8\u5173\u7684\u503c\u7684\u5355\u5143\u683c\u7ec4\u6210\uff0c\u8fd9\u4e9b\u503c\u662f\u6839\u636e\u4f01\u4e1a\u57fa\u4e8e\u529f\u80fd\u3001\u8d44\u4ea7\u548c\u98ce\u9669\u5206\u6790\u9009\u62e9\u7684\u72ec\u7acb\u53ef\u6bd4\u5bf9\u8c61\u786e\u5b9a\u7684\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_gia_tri_doc_lap_chuan_tu_0172026_ap_dung_cho_nhung_chi_tieu_nao\"><\/span><b>\u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u54ea\u4e9b\u6307\u6807\u5c06\u88ab\u7eb3\u5165\u6807\u51c6\u72ec\u7acb\u503c\u8ba1\u7b97\u516c\u5f0f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u4f30\u503c\u516c\u5f0f\u53ef\u5e94\u7528\u4e8e\u4e09\u7c7b\u6307\u6807\uff1a\u4ef7\u683c\u6c34\u5e73\u3001\u5229\u6da6\u7387\u6216\u5229\u6da6\u5206\u914d\u7387\u3002\u8fd9\u53d6\u51b3\u4e8e\u4f01\u4e1a\u9009\u62e9\u7528\u4e8e\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u8f6c\u79fb\u5b9a\u4ef7\u7684\u65b9\u6cd5\u4ee5\u53ca\u6240\u6bd4\u8f83\u6216\u5bf9\u6bd4\u7684\u4ea4\u6613\u6027\u8d28\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_gia_tri_doc_lap_chuan_duoc_quy_dinh_o_van_ban_nao\"><\/span><b>\u6807\u51c6\u72ec\u7acb\u503c\u7684\u8ba1\u7b97\u516c\u5f0f\u5728\u54ea\u4e2a\u6587\u4ef6\u4e2d\u7ed9\u51fa\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6807\u51c6\u72ec\u7acb\u503c\u7684\u8ba1\u7b97\u516c\u5f0f\u57282026\u5e747\u67081\u65e5\u8d77\u751f\u6548\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u9644\u5f555\u4e2d\u89c4\u5b9a\u3002.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026, d\u1ef1a tr\u00ean h\u00e0m Percentile quen thu\u1ed9c trong Excel \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb. B\u00e0i vi\u1ebft ph\u00e2n t\u00edch chi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4824,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4823","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=4823"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4823\/revisions"}],"predecessor-version":[{"id":4828,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4823\/revisions\/4828"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4824"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}