{"id":4829,"date":"2026-07-29T14:17:39","date_gmt":"2026-07-29T07:17:39","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4829"},"modified":"2026-07-29T14:17:39","modified_gmt":"2026-07-29T07:17:39","slug":"phuong-phap-phan-bo-loi-nhuan","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-phan-bo-loi-nhuan\/","title":{"rendered":"\u4ece 2026 \u7eb3\u7a0e\u5e74\u5ea6\u8d77\uff0c\u5173\u8054\u65b9\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u5c06\u9002\u7528\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u662f\u4e00\u9879\u503c\u5f97\u6ce8\u610f\u7684\u65b0\u89c4\u5b9a\u3002 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c15\u6761<\/a><\/span><\/strong>, \u8be5\u6cd5\u89c4\u81ea2026\u7eb3\u7a0e\u5e74\u5ea6\u8d77\u751f\u6548\uff0c\u9002\u7528\u4e8e\u5b58\u5728\u7279\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u3001\u96b6\u5c5e\u4e8e\u96c6\u56e2\u3001\u62e5\u6709\u4e13\u5c5e\u65e0\u5f62\u8d44\u4ea7\u6216\u6df1\u5ea6\u53c2\u4e0e\u6570\u5b57\u7ecf\u6d4e\u7684\u4f01\u4e1a\u3002\u672c\u6587\u8be6\u7ec6\u5206\u6790\u4e86\u4e09\u7c7b\u5f3a\u5236\u9002\u7528\u4f01\u4e1a\u3001\u5b9e\u65bd\u539f\u5219\u548c\u8c03\u6574\u540e\u5229\u6da6\u8ba1\u7b97\u516c\u5f0f\uff0c\u5e76\u8f85\u4ee5\u793a\u4f8b\u548c\u5177\u4f53\u6570\u636e\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u5ba1\u67e5\u548c\u51c6\u5907\u76f8\u5173\u6587\u4ef6\uff0c\u4ee5\u7b26\u5408\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u7684\u8981\u6c42\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey 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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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-phan-bo-loi-nhuan\/#Giao_dich_lien_ket_dac_thu_tich_hop_khep_kin_trong_tap_doan\" >\u8fd9\u662f\u96c6\u56e2\u5185\u90e8\u4e00\u9879\u72ec\u7279\u3001\u4e00\u4f53\u5316\u3001\u95ed\u73af\u7684\u4ea4\u6613\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-phan-bo-loi-nhuan\/#Giao_dich_kinh_te_so_va_gia_tri_tang_them_tu_hop_luc_tap_doan\" >\u6570\u5b57\u7ecf\u6d4e\u4ea4\u6613\u548c\u4f01\u4e1a\u534f\u540c\u6548\u5e94\u5e26\u6765\u7684\u9644\u52a0\u503c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-phan-bo-loi-nhuan\/#Doanh_nghiep_tu_chu_toan_bo_chuc_nang_san_xuat_kinh_doanh\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-phan-bo-loi-nhuan\/#Cau_truc_tong_quat_Loi_nhuan_duoc_dieu_chinh\" >\u603b\u4f53\u7ed3\u6784\uff1a\u8c03\u6574\u540e\u6536\u76ca<\/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\/phuong-phap-phan-bo-loi-nhuan\/#Loi_nhuan_co_ban_Xac_dinh_theo_phuong_phap_so_sanh_ty_suat_loi_nhuan\" >\u57fa\u672c\u5229\u6da6\uff1a\u91c7\u7528\u5229\u6da6\u7387\u6bd4\u8f83\u6cd5\u786e\u5b9a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-phan-bo-loi-nhuan\/#Loi_nhuan_phu_troi_Phan_bo_theo_ty_le_dua_tren_cac_yeu_to_dong_gop\" >\u8d85\u989d\u5229\u6da6\uff1a\u6309\u5404\u6784\u6210\u56e0\u7d20\u7684\u6bd4\u4f8b\u5206\u914d\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" 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class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-phan-bo-loi-nhuan\/#Doanh_nghiep_can_chuan_bi_gi_de_ap_dung_dung_phuong_phap_phan_bo_loi_nhuan_tu_2026\" >\u4f01\u4e1a\u9700\u8981\u505a\u54ea\u4e9b\u51c6\u5907\u624d\u80fd\u4ece 2026 \u5e74\u5f00\u59cb\u6b63\u786e\u5b9e\u65bd\u5229\u6da6\u5206\u914d\u65b9\u6cd5\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-phan-bo-loi-nhuan\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-phan-bo-loi-nhuan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-phan-bo-loi-nhuan\/#Cau_hoi_thuong_gap_ve_phuong_phap_phan_bo_loi_nhuan\" >\u5173\u4e8e\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phuong-phap-phan-bo-loi-nhuan\/#Phuong_phap_phan_bo_loi_nhuan_khac_gi_so_voi_cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_khac\" >\u5229\u6da6\u5206\u914d\u6cd5\u4e0e\u5176\u4ed6\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5\u6709\u4f55\u4e0d\u540c\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\/phuong-phap-phan-bo-loi-nhuan\/#Doanh_nghiep_co_giao_dich_lien_ket_thong_thuong_co_bat_buoc_ap_dung_phuong_phap_phan_bo_loi_nhuan_khong\" 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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\/phuong-phap-phan-bo-loi-nhuan\/#Phuong_phap_phan_bo_loi_nhuan_ap_dung_tu_khi_nao_va_doanh_nghiep_can_chuan_bi_gi_truoc_thoi_diem_do\" >\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u5e94\u8be5\u4f55\u65f6\u5b9e\u65bd\uff1f\u4f01\u4e1a\u5728\u6b64\u4e4b\u524d\u5e94\u8be5\u505a\u54ea\u4e9b\u51c6\u5907\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_la_gi\"><\/span><b>\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4830\" aria-describedby=\"caption-attachment-4830\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4830\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket-ap-dung-tu-ky-tinh-thue-2026.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket-ap-dung-tu-ky-tinh-thue-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket-ap-dung-tu-ky-tinh-thue-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket-ap-dung-tu-ky-tinh-thue-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket-ap-dung-tu-ky-tinh-thue-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket-ap-dung-tu-ky-tinh-thue-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4830\" class=\"wp-caption-text\">\u4ece 2026 \u7eb3\u7a0e\u5e74\u5ea6\u8d77\uff0c\u5173\u8054\u65b9\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u5c06\u9002\u7528\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u914d\u662f\u6307\u5c06\u6240\u8d5a\u53d6\u7684\u603b\u5229\u6da6\u8fdb\u884c\u5206\u914d\uff0c\u4ee5\u786e\u5b9a\u53c2\u4e0e\u4ea4\u6613\u94fe\u7684\u7eb3\u7a0e\u4eba\u7684\u5229\u6da6\u7684\u65b9\u6cd5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b80\u800c\u8a00\u4e4b\uff0c\u5229\u6da6\u5206\u914d\u6cd5\u5e76\u975e\u5c06\u6bcf\u7b14\u4ea4\u6613\u7684\u4ef7\u683c\u6216\u5229\u6da6\u7387\u4e0e\u5e02\u573a\u4e0a\u7c7b\u4f3c\u7684\u72ec\u7acb\u4ea4\u6613\u8fdb\u884c\u6bd4\u8f83\uff0c\u800c\u662f\u7740\u773c\u4e8e\u6574\u4f53\u60c5\u51b5\u3002\u7a0e\u52a1\u673a\u5173\u548c\u4f01\u4e1a\u5c06\u786e\u5b9a\u6574\u4e2a\u76f8\u5173\u4ea4\u6613\u94fe\u4ea7\u751f\u7684\u603b\u5229\u6da6\uff0c\u7136\u540e\u6839\u636e\u5404\u53c2\u4e0e\u65b9\u5bf9\u6574\u4e2a\u4ef7\u503c\u94fe\u7684\u5b9e\u9645\u8d21\u732e\uff0c\u5c06\u5229\u6da6\u5206\u914d\u7ed9\u5404\u53c2\u4e0e\u65b9\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u8fd9\u79cd\u65b9\u6cd5\u7ecf\u5e38\u5e94\u7528\u4e8e\u590d\u6742\u7684\u4ea4\u6613\u7ed3\u6784\uff0c\u5176\u4e2d\u4ef7\u503c\u7684\u521b\u9020\u4e0d\u662f\u6765\u81ea\u5355\u4e00\u6b65\u9aa4\uff0c\u800c\u662f\u6765\u81ea\u540c\u4e00\u8de8\u56fd\u516c\u53f8\u6216\u5c01\u95ed\u5546\u4e1a\u751f\u6001\u7cfb\u7edf\u5185\u591a\u4e2a\u53c2\u4e0e\u65b9\u7684\u534f\u8c03\u548c\u6574\u5408\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_bat_buoc_hoac_duoc_ap_dung_phuong_phap_phan_bo_loi_nhuan\"><\/span><b>\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u5fc5\u987b\u91c7\u7528\u6216\u9002\u7528\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4831\" aria-describedby=\"caption-attachment-4831\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4831\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bat-buoc-hoac-duoc-ap-dung-phuong-phap-phan-bo-loi-nhuan.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ho\u1eb7c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bat-buoc-hoac-duoc-ap-dung-phuong-phap-phan-bo-loi-nhuan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bat-buoc-hoac-duoc-ap-dung-phuong-phap-phan-bo-loi-nhuan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bat-buoc-hoac-duoc-ap-dung-phuong-phap-phan-bo-loi-nhuan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bat-buoc-hoac-duoc-ap-dung-phuong-phap-phan-bo-loi-nhuan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bat-buoc-hoac-duoc-ap-dung-phuong-phap-phan-bo-loi-nhuan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4831\" class=\"wp-caption-text\">\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u5fc5\u987b\u91c7\u7528\u6216\u9002\u7528\u7684\u60c5\u51b5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u90fd\u9002\u7528\u5229\u6da6\u5206\u914d\u6cd5\u3002\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u4e86\u4e09\u7c7b\u60c5\u51b5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_dac_thu_tich_hop_khep_kin_trong_tap_doan\"><\/span><b>\u8fd9\u662f\u96c6\u56e2\u5185\u90e8\u4e00\u9879\u72ec\u7279\u3001\u4e00\u4f53\u5316\u3001\u95ed\u73af\u7684\u4ea4\u6613\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u79cd\u60c5\u51b5\u9002\u7528\u4e8e\u53c2\u4e0e\u96c6\u56e2\u5185\u7279\u5b9a\u3001\u4e00\u4f53\u5316\u4e14\u95ed\u73af\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\u3002\u5177\u4f53\u800c\u8a00\uff0c\u8be5\u96c6\u56e2\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b0\u4ea7\u54c1\u5f00\u53d1\u6d3b\u52a8\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u4e13\u6709\u6280\u672f\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53c2\u4e0e\u516c\u53f8\u81ea\u6709\u4ea4\u6613\u4ef7\u503c\u94fe\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f00\u53d1\u3001\u589e\u52a0\u3001\u7ef4\u62a4\u3001\u4fdd\u62a4\u548c\u5229\u7528\u72ec\u6709\u65e0\u5f62\u8d44\u4ea7\u7684\u8fc7\u7a0b\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u4ea4\u6613\u5bc6\u5207\u76f8\u5173\uff0c\u5e76\u4e14\u540c\u65f6\u6267\u884c\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u590d\u6742\u7684\u91d1\u878d\u4ea4\u6613\u6d89\u53ca\u4e16\u754c\u5404\u5730\u7684\u591a\u4e2a\u91d1\u878d\u5e02\u573a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u60c5\u51b5\u7684\u5171\u540c\u70b9\u662f\uff0c\u4f01\u4e1a\u7f3a\u4e4f\u4ee5\u901a\u5e38\u65b9\u5f0f\u786e\u5b9a\u5173\u8054\u65b9\u4e4b\u95f4\u4ef7\u683c\u7684\u57fa\u7840\uff0c\u8feb\u4f7f\u5b83\u4eec\u8bc9\u8bf8\u5229\u6da6\u5206\u914d\u65b9\u6cd5\uff0c\u4ee5\u786e\u4fdd\u516c\u5e73\u5e76\u9075\u5b88\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_kinh_te_so_va_gia_tri_tang_them_tu_hop_luc_tap_doan\"><\/span><b>\u6570\u5b57\u7ecf\u6d4e\u4ea4\u6613\u548c\u4f01\u4e1a\u534f\u540c\u6548\u5e94\u5e26\u6765\u7684\u9644\u52a0\u503c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u79cd\u60c5\u51b5\u9002\u7528\u4e8e\u53c2\u4e0e\u6570\u5b57\u7ecf\u6d4e\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\uff0c\u8fd9\u7c7b\u4ea4\u6613\u4e2d\u5173\u8054\u65b9\u4e4b\u95f4\u6ca1\u6709\u786e\u5b9a\u4ef7\u683c\u7684\u4f9d\u636e\uff0c\u6216\u8005\u53c2\u4e0e\u521b\u9020\u4f01\u4e1a\u5185\u90e8\u534f\u540c\u6548\u5e94\u6240\u4ea7\u751f\u7684\u9644\u52a0\u503c\u3002\u5728\u6570\u5b57\u5546\u4e1a\u6a21\u5f0f\u548c\u5e73\u53f0\u65e5\u76ca\u666e\u53ca\u7684\u80cc\u666f\u4e0b\uff0c\u8fd9\u4e00\u70b9\u5c24\u4e3a\u503c\u5f97\u5173\u6ce8\uff0c\u56e0\u4e3a\u4e0e\u4f20\u7edf\u4ea4\u6613\u76f8\u6bd4\uff0c\u5728\u6570\u5b57\u4ea4\u6613\u4e2d\u533a\u5206\u6bcf\u4e2a\u5b9e\u4f53\u7684\u4ef7\u503c\u8d21\u732e\u8981\u56f0\u96be\u5f97\u591a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_tu_chu_toan_bo_chuc_nang_san_xuat_kinh_doanh\"><\/span><b>\u4f01\u4e1a\u5bf9\u6240\u6709\u751f\u4ea7\u548c\u4e1a\u52a1\u804c\u80fd\u62e5\u6709\u5b8c\u5168\u81ea\u4e3b\u6743\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u79cd\u60c5\u51b5\u9002\u7528\u4e8e\u5bf9\u6574\u4e2a\u751f\u4ea7\u7ecf\u8425\u8fc7\u7a0b\u884c\u4f7f\u81ea\u4e3b\u804c\u80fd\u7684\u7eb3\u7a0e\u4eba\uff0c\u4e14\u4e0d\u53d7\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 13 \u6761\u7b2c 1 \u6b3e\u548c\u7b2c 14 \u6761\u7b2c 1 \u6b3e\u89c4\u5b9a\u7684\u7ea6\u675f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5b9e\u65bd\u4efb\u4f55\u4e0e\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u76f8\u5173\u7684\u8ba1\u7b97\u4e4b\u524d\uff0c\u786e\u5b9a\u60a8\u7684\u4f01\u4e1a\u5c5e\u4e8e\u4e0a\u8ff0\u4e09\u4e2a\u7fa4\u4f53\u4e4b\u4e00\uff0c\u662f\u7b2c\u4e00\u6b65\u4e5f\u662f\u6700\u91cd\u8981\u7684\u4e00\u6b65\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\/\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u65b0\u8981\u70b9\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_phuong_phap_phan_bo_loi_nhuan_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u7684\u9002\u7528\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4832\" aria-describedby=\"caption-attachment-4832\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4832\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-phan-bo-loi-nhuan.jpg\" alt=\"Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-phan-bo-loi-nhuan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-phan-bo-loi-nhuan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-phan-bo-loi-nhuan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-phan-bo-loi-nhuan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-phan-bo-loi-nhuan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4832\" class=\"wp-caption-text\">\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u7684\u5e94\u7528\u539f\u5219<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u65e6\u786e\u5b9a\u4f01\u4e1a\u53d7\u8fd9\u4e9b\u6cd5\u89c4\u7684\u7ea6\u675f\uff0c\u5b83\u4eec\u5c31\u5fc5\u987b\u9075\u5b88\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u4e24\u4e2a\u6838\u5fc3\u539f\u5219\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u5e94\u4ec5\u9002\u7528\u4e8e\u5df2\u5b9e\u73b0\u548c\u6f5c\u5728\u5229\u6da6\u7684\u603b\u548c\uff0c\u4e14\u8fd9\u4e9b\u6570\u636e\u5fc5\u987b\u57fa\u4e8e\u6709\u6548\u4e14\u5408\u6cd5\u7684\u8d22\u52a1\u6587\u4ef6\u786e\u5b9a\u3002\u8fd9\u662f\u786e\u4fdd\u6574\u4e2a\u5206\u914d\u8fc7\u7a0b\u900f\u660e\u548c\u53ef\u9a8c\u8bc1\u6027\u7684\u5f3a\u5236\u6027\u8981\u6c42\uff0c\u65e8\u5728\u907f\u514d\u51fa\u73b0\u4e0d\u5b9e\u4f30\u7b97\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u91c7\u7528\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u7684\u6574\u4e2a\u671f\u95f4\u5185\uff0c\u4ea4\u6613\u7684\u4ef7\u503c\u548c\u5229\u6da6\u5fc5\u987b\u4f7f\u7528\u76f8\u540c\u7684\u4f1a\u8ba1\u65b9\u6cd5\u786e\u5b9a\u3002\u8fd9\u4e00\u4e00\u81f4\u6027\u539f\u5219\u6709\u52a9\u4e8e\u786e\u4fdd\u4e0d\u540c\u7eb3\u7a0e\u671f\u95f4\u7684\u6570\u636e\u5177\u6709\u53ef\u6bd4\u6027\uff0c\u9632\u6b62\u4f01\u4e1a\u5728\u8ba1\u7b97\u5206\u914d\u5229\u6da6\u65f6\u4e2d\u9014\u66f4\u6539\u4f1a\u8ba1\u65b9\u6cd5\u4ee5\u83b7\u5f97\u4f18\u52bf\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u4e2a\u539f\u5219\u770b\u4f3c\u7b80\u5355\uff0c\u4f46\u5374\u662f\u4f01\u4e1a\u9009\u62e9\u6b64\u65b9\u6cd5\u65f6\uff0c\u51b3\u5b9a\u6574\u4e2a\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6709\u6548\u6027\u7684\u57fa\u7840\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_phuong_phap_cong_thuc_va_cac_cau_phan\"><\/span><b>\u5982\u4f55\u786e\u5b9a\u65b9\u6cd5\u3001\u516c\u5f0f\u548c\u6210\u5206\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4efb\u4f55\u91c7\u7528\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u7684\u4f01\u4e1a\u90fd\u9700\u8981\u5f7b\u5e95\u4e86\u89e3\u7684\u4e00\u4e2a\u5173\u952e\u65b9\u9762\uff0c\u56e0\u4e3a\u5b83\u76f4\u63a5\u51b3\u5b9a\u4e86\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u91d1\u989d\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_truc_tong_quat_Loi_nhuan_duoc_dieu_chinh\"><\/span><b>\u603b\u4f53\u7ed3\u6784\uff1a\u8c03\u6574\u540e\u6536\u76ca<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u7684\u8c03\u6574\u540e\u5229\u6da6\u5e94\u5206\u914d\u81f3\u6240\u8d5a\u53d6\u7684\u603b\u5229\u6da6\uff0c\u5305\u62ec\u4ea4\u6613\u94fe\u4e2d\u5404\u65b9\u7684\u5b9e\u9645\u5229\u6da6\u548c\u6f5c\u5728\u5229\u6da6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u7684\u8c03\u6574\u540e\u5229\u6da6\u7531\u4e24\u90e8\u5206\u7ec4\u6210\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;\">\u8c03\u6574\u540e\u5229\u6da6 = \u57fa\u672c\u5229\u6da6 + \u76c8\u4f59\u5229\u6da6<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6574\u4e2a\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u7684\u6838\u5fc3\u516c\u5f0f\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_nhuan_co_ban_Xac_dinh_theo_phuong_phap_so_sanh_ty_suat_loi_nhuan\"><\/span><b>\u57fa\u672c\u5229\u6da6\uff1a\u91c7\u7528\u5229\u6da6\u7387\u6bd4\u8f83\u6cd5\u786e\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u672c\u5229\u6da6\u7387\u7684\u786e\u5b9a\u65b9\u6cd5\u662f\uff0c\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c14\u6761\u7684\u89c4\u5b9a\uff0c\u901a\u8fc7\u6bd4\u8f83\u5229\u6da6\u7387\u6765\u786e\u5b9a\u3002\u672c\u8d28\u4e0a\uff0c\u8fd9\u662f\u5728\u53ef\u6bd4\u6761\u4ef6\u4e0b\uff0c\u4ece\u4e8b\u7c7b\u4f3c\u4e1a\u52a1\u7684\u4f01\u4e1a\u4e0e\u72ec\u7acb\u7b2c\u4e09\u65b9\u8fdb\u884c\u4ea4\u6613\u65f6\u6240\u80fd\u8fbe\u5230\u7684\u57fa\u51c6\u5229\u6da6\u6c34\u5e73\uff0c\u5176\u786e\u5b9a\u65b9\u6cd5\u662f\u5c06\u4ece\u4e8b\u540c\u7b49\u4e1a\u52a1\u7684\u72ec\u7acb\u4f01\u4e1a\u7684\u5229\u6da6\u7387\u8fdb\u884c\u6bd4\u8f83\u3002.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_nhuan_phu_troi_Phan_bo_theo_ty_le_dua_tren_cac_yeu_to_dong_gop\"><\/span><b>\u8d85\u989d\u5229\u6da6\uff1a\u6309\u5404\u6784\u6210\u56e0\u7d20\u7684\u6bd4\u4f8b\u5206\u914d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u989d\u5916\u5229\u6da6\u662f\u6307\u8d85\u51fa\u57fa\u672c\u5229\u6da6\u7684\u9644\u52a0\u503c\uff0c\u901a\u5e38\u6e90\u4e8e\u96be\u4ee5\u7528\u4f20\u7edf\u6bd4\u8f83\u65b9\u6cd5\u91cf\u5316\u7684\u72ec\u7279\u8d21\u732e\uff08\u4f8b\u5982\u4e13\u6709\u65e0\u5f62\u8d44\u4ea7\u3001\u4f01\u4e1a\u534f\u540c\u6548\u5e94\u3001\u6570\u5b57\u7ecf\u6d4e\u4ea4\u6613\u7b49\uff09\u3002\u989d\u5916\u5229\u6da6\u7684\u5206\u914d\u4f9d\u636e\u4e00\u4e2a\u6216\u591a\u4e2a\u56e0\u7d20\uff0c\u4f8b\u5982\u4ea4\u6613\u76f8\u5173\u65b9\u7684\u6536\u5165\u3001\u6210\u672c\u3001\u8d44\u4ea7\u548c\u4eba\u529b\u8d44\u6e90\uff0c\u540c\u65f6\u9075\u5faa\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002\u5206\u914d\u56e0\u7d20\uff08\u6536\u5165\u3001\u6210\u672c\u3001\u8d44\u4ea7\u6216\u4eba\u529b\u8d44\u6e90\uff09\u7684\u9009\u62e9\u53d6\u51b3\u4e8e\u4ea4\u6613\u94fe\u7684\u6027\u8d28\u4ee5\u53ca\u5404\u65b9\u5bf9\u5171\u4eab\u4ef7\u503c\u521b\u9020\u7684\u5b9e\u9645\u8d21\u732e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_thieu_thong_tin_du_lieu_de_phan_bo\"><\/span><b>\u5728\u7f3a\u4e4f\u8db3\u591f\u4fe1\u606f\u6216\u6570\u636e\u8fdb\u884c\u5206\u914d\u7684\u60c5\u51b5\u4e0b\u2026\u2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u8fd8\u9884\u89c1\u5230\uff0c\u5728\u5b9e\u9645\u64cd\u4f5c\u4e2d\uff0c\u4f01\u4e1a\u53ef\u80fd\u7f3a\u4e4f\u8db3\u591f\u7684\u4fe1\u606f\u548c\u6570\u636e\u6765\u6309\u7167\u4e0a\u8ff0\u57fa\u672c\u603b\u5229\u6da6\u548c\u8d85\u989d\u5229\u6da6\u673a\u5236\u8c03\u6574\u5229\u6da6\u5206\u914d\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4ecd\u53ef\u6839\u636e\u4ea4\u6613\u76f8\u5173\u65b9\u7684\u6536\u5165\u3001\u652f\u51fa\u3001\u8d44\u4ea7\u6216\u4eba\u529b\u8d44\u6e90\u7b49\u4e00\u4e2a\u6216\u591a\u4e2a\u56e0\u7d20\u8fdb\u884c\u5229\u6da6\u5206\u914d\uff0c\u4f46\u524d\u63d0\u662f\u5fc5\u987b\u7b26\u5408\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u7075\u6d3b\u7684\u76d1\u7ba1\u89c4\u5b9a\u5141\u8bb8\u5728\u6570\u636e\u4e0d\u5b8c\u6574\u7684\u60c5\u51b5\u4e0b\u5e94\u7528\u8be5\u65b9\u6cd5\uff0c\u9632\u6b62\u4f01\u4e1a\u4ec5\u4ec5\u56e0\u4e3a\u7f3a\u4e4f\u6807\u51c6\u673a\u5236\u89c4\u5b9a\u7684\u8be6\u7ec6\u6570\u636e\u800c\u65e0\u6cd5\u786e\u5b9a\u5176\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u5e94\u8be5\u8003\u8651\u54a8\u8be2\u2026\u2026 <\/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;\"> \u83b7\u53d6\u9488\u5bf9\u60a8\u4f01\u4e1a\u5177\u4f53\u60c5\u51b5\u91cf\u8eab\u5b9a\u5236\u7684\u4e13\u9879\u652f\u6301\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_xac_dinh_phuong_phap_phan_bo_loi_nhuan\"><\/span><strong>\u4ee5\u4e0b\u793a\u4f8b\u8bf4\u660e\u5982\u4f55\u786e\u5b9a\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\u8bed\u5883\uff1a<\/b><span style=\"font-weight: 400;\"> \u8d8a\u5357A\u516c\u53f8\u548c\u56fd\u5916B\u516c\u53f8\u662f\u540c\u4e00\u96c6\u56e2\u5185\u7684\u5173\u8054\u65b9\uff0c\u53cc\u65b9\u57fa\u4e8e\u96c6\u56e2\u7684\u4e13\u6709\u65e0\u5f62\u8d44\u4ea7\u5171\u540c\u5f00\u53d1\u4e00\u79cd\u65b0\u6280\u672f\u4ea7\u54c1\u3002\u7531\u4e8e\u8be5\u4ea4\u6613\u5177\u6709\u4e00\u4f53\u5316\u548c\u5c01\u95ed\u6027\uff0c\u516c\u53f8\u65e0\u6743\u786e\u5b9a\u53cc\u65b9\u7684\u5177\u4f53\u4ef7\u683c\uff0c\u56e0\u6b64\u5fc5\u987b\u6309\u7167\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c15\u6761\u7684\u89c4\u5b9a\uff0c\u91c7\u7528\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5047\u8bbeA\u516c\u53f8\u548cB\u516c\u53f8\u5728\u7eb3\u7a0e\u671f\u95f4\u6240\u6709\u4ea4\u6613\u6240\u83b7\u5f97\u7684\u5b9e\u9645\u603b\u5229\u6da6\u4e3a1000\u4ebf\u8d8a\u5357\u76fe\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5404\u65b9\u7684\u57fa\u672c\u5229\u6da6\u7387\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>\u6307\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>A\u516c\u53f8\uff08\u8d8a\u5357\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u516c\u53f8\uff08\u5916\u8d44\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd0\u8425\u8d39\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3000\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1500\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6210\u672c\u5229\u6da6\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u672c\u5229\u6da6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300 x 10% = 300\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150 x 10% = 150\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u65f6\uff0c\u53cc\u65b9\u5408\u8ba1\u57fa\u672c\u5229\u6da6\u4e3a 450 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u989d\u5916\u5229\u6da6\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;\">\u989d\u5916\u5229\u6da6 = \u6574\u4e2a\u4ea7\u4e1a\u94fe\u7684\u603b\u5229\u6da6 \u2013 \u57fa\u672c\u603b\u5229\u6da6 = 550\u4ebf\u8d8a\u5357\u76fe<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u9879\u989d\u5916\u5229\u6da6\u4e0e\u5bf9\u4e13\u6709\u65e0\u5f62\u8d44\u4ea7\u5f00\u53d1\u7684\u8d21\u732e\u76f8\u5173\uff0c\u5e94\u6839\u636e\u5404\u65b9\u53d1\u751f\u7684\u7814\u53d1\u6210\u672c\u8fdb\u884c\u5206\u914d\u3002\u6839\u636e\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff0c\u8fd9\u4e00\u56e0\u7d20\u6700\u51c6\u786e\u5730\u53cd\u6620\u4e86\u5bf9\u521b\u9020\u9644\u52a0\u503c\u7684\u8d21\u732e\u7a0b\u5ea6\u3002.<\/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>\u6307\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>A\u516c\u53f8<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u516c\u53f8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5168\u90e8\u7684\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7814\u53d1\u8d39\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">400\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">600\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d21\u732e\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u76c8\u4f59\u5229\u6da6\u5c06\u88ab\u5206\u914d\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">55 x 40% = 220\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td><span style=\"font-weight: 400;\">55 x 60% = 330\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td><span style=\"font-weight: 400;\">550\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8c03\u6574\u540e\u603b\u5229\u6da6\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>\u6307\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>A\u516c\u53f8<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u516c\u53f8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u672c\u5229\u6da6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76c8\u4f59\u5229\u6da6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">220\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">330\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8c03\u6574\u540e\u6536\u76ca<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">520\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">480\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53cc\u65b9\u8c03\u6574\u540e\u7684\u603b\u5229\u6da6\u4e0e\u6574\u4e2a\u539f\u59cb\u4ea4\u6613\u94fe\u7684\u5b9e\u9645\u603b\u5229\u6da6\u76f8\u7b26\u3002\u8fd9\u5c31\u662f\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u7684\u672c\u8d28\uff1a\u5b83\u65e2\u4e0d\u521b\u9020\u4ef7\u503c\u4e5f\u4e0d\u51cf\u5c11\u4ef7\u503c\uff0c\u800c\u53ea\u662f\u6839\u636e\u5404\u5173\u8054\u65b9\u7684\u5b9e\u9645\u8d21\u732e\u91cd\u65b0\u5206\u914d\u6240\u4ea7\u751f\u7684\u5229\u6da6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4e0e\u7a0e\u52a1\u4e49\u52a1\u76f8\u5173\u7684\u610f\u4e49\uff1a<\/b><span style=\"font-weight: 400;\"> \u5728\u4e0a\u8ff0\u4f8b\u5b50\u4e2d\uff0c\u8d8a\u5357A\u516c\u53f8\u9700\u8981\u6839\u636e\u8c03\u6574\u540e\u7684520\u4ebf\u8d8a\u5357\u76fe\u5229\u6da6\u7533\u62a5\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u5373\u4f7f\u8be5\u516c\u53f8\u6b64\u524d\u7531\u4e8e\u96c6\u56e2\u5185\u90e8\u6210\u672c\u5206\u644a\u800c\u5f55\u5f97\u8f83\u4f4e\u7684\u8d26\u9762\u5229\u6da6\u3002\u8fd9\u5370\u8bc1\u4e86\u524d\u6587\u6240\u8ff0\u7684\u539f\u5219\u3002\u91c7\u7528\u5229\u6da6\u5206\u644a\u6cd5\u5e76\u4e0d\u4f1a\u51cf\u5c11\u56fd\u5bb6\u8d22\u653f\u7684\u7eb3\u7a0e\u4e49\u52a1\uff1b\u76f8\u53cd\uff0c\u5b83\u901a\u5e38\u6709\u52a9\u4e8e\u66f4\u51c6\u786e\u3001\u66f4\u5168\u9762\u5730\u53cd\u6620\u8d8a\u5357\u5b9e\u9645\u4ea7\u751f\u7684\u5229\u6da6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_phap_ly_cua_viec_xac_dinh_loi_nhuan_duoc_dieu_chinh\"><\/span><b>\u786e\u5b9a\u8c03\u6574\u540e\u5229\u6da6\u7684\u6cd5\u5f8b\u540e\u679c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\u4e00\u70b9\u662f\uff1a\u901a\u8fc7\u5229\u6da6\u5206\u914d\u6cd5\u8fdb\u884c\u7684\u5229\u6da6\u8c03\u6574\u7ed3\u679c\u5e76\u975e\u4ec5\u4f9b\u53c2\u8003\uff0c\u800c\u662f\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u548c\u5e94\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u989d\u7684\u76f4\u63a5\u4f9d\u636e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7279\u522b\u662f\uff0c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u660e\u786e\u5f3a\u8c03\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u8fd9\u4e00\u7ed3\u679c\u5e76\u4e0d\u4f1a\u51cf\u5c11\u7eb3\u7a0e\u4eba\u5bf9\u56fd\u5bb6\u8d22\u653f\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002\u6362\u8a00\u4e4b\uff0c\u5229\u6da6\u5206\u914d\u6cd5\u5e76\u975e\u4f18\u5316\u6216\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u7684\u5de5\u5177\uff0c\u800c\u4ec5\u4ec5\u662f\u4e00\u79cd\u6280\u672f\u673a\u5236\uff0c\u7528\u4e8e\u51c6\u786e\u3001\u5168\u9762\u5730\u786e\u5b9a\u5728\u8d8a\u5357\u5b58\u5728\u7279\u5b9a\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u6240\u4ea7\u751f\u7684\u5b9e\u9645\u5229\u6da6\u3002.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_de_ap_dung_dung_phuong_phap_phan_bo_loi_nhuan_tu_2026\"><\/span><b>\u4f01\u4e1a\u9700\u8981\u505a\u54ea\u4e9b\u51c6\u5907\u624d\u80fd\u4ece 2026 \u5e74\u5f00\u59cb\u6b63\u786e\u5b9e\u65bd\u5229\u6da6\u5206\u914d\u65b9\u6cd5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9274\u4e8e\u4e0a\u8ff0\u53d8\u5316\u548c\u4e25\u683c\u8981\u6c42\uff0c\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u7279\u522b\u662f\u5177\u6709\u4e00\u4f53\u5316\u3001\u95ed\u73af\u7ed3\u6784\u3001\u62e5\u6709\u4e13\u6709\u65e0\u5f62\u8d44\u4ea7\u6216\u5728\u6570\u5b57\u7ecf\u6d4e\u4e2d\u8fd0\u8425\u7684\u4f01\u4e1a\uff0c\u5e94\u79ef\u6781\u91c7\u53d6\u4ee5\u4e0b\u63aa\u65bd\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5ba1\u67e5\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/b><span style=\"font-weight: 400;\"> \u76ee\u524d\u6709\u4e00\u79cd\u65b9\u6cd5\u53ef\u4ee5\u786e\u5b9a\u4e00\u4e2a\u4f01\u4e1a\u662f\u5426\u5c5e\u4e8e\u4e09\u4e2a\u5f3a\u5236\u6027\/\u9002\u7528\u7c7b\u522b\u4e4b\u4e00\u3002 <\/span><b>\u5229\u6da6\u5206\u914d\u65b9\u6cd5<\/b><span style=\"font-weight: 400;\"> \u8fd9\u662f\u5426\u7b26\u5408\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 15 \u6761\u7684\u89c4\u5b9a\uff1f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u51c6\u5907\u6240\u6709\u5fc5\u8981\u4e14\u6709\u6548\u7684\u8d22\u52a1\u6587\u4ef6\u548c\u8bb0\u5f55\u3002<\/b><span style=\"font-weight: 400;\"> \u4ece 2026 \u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\uff0c\u786e\u4fdd\u5b9e\u9645\u5229\u6da6\u548c\u6f5c\u5728\u5229\u6da6\u7684\u6570\u636e\u53ef\u4ee5\u6838\u5b9e\u548c\u6bd4\u8f83\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5efa\u7acb\u5206\u914d\u56e0\u7d20\u6570\u636e\u5e93\u3002<\/b><span style=\"font-weight: 400;\"> \u4ee5\u53c2\u4e0e\u4ea4\u6613\u94fe\u7684\u5404\u5173\u8054\u65b9\u7684\uff08\u6536\u5165\u3001\u652f\u51fa\u3001\u8d44\u4ea7\u3001\u4eba\u529b\u8d44\u6e90\uff09\u4e3a\u57fa\u7840\uff0c\u5206\u914d\u76c8\u4f59\u5229\u6da6\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u786e\u4fdd\u4f1a\u8ba1\u65b9\u6cd5\u7684\u4e00\u81f4\u6027\u3002<\/b><span style=\"font-weight: 400;\"> \u5728\u6574\u4e2a\u5b9e\u65bd\u671f\u95f4\uff0c\u907f\u514d\u4e2d\u9014\u8fdb\u884c\u66f4\u6539\uff0c\u56e0\u4e3a\u8fd9\u53ef\u80fd\u4f1a\u5371\u53ca\u5408\u89c4\u6027\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5c31\u5173\u8054\u65b9\u4ea4\u6613\u4e8b\u5b9c\u54a8\u8be2\u4e13\u5bb6\u6216\u4e13\u4e1a\u54a8\u8be2\u516c\u53f8\u3002<\/b><span style=\"font-weight: 400;\"> \u4e3a\u4e86\u6b63\u786e\u8bc4\u4f30\u9002\u7528\u6848\u4f8b\uff0c\u5efa\u7acb\u5408\u9002\u7684\u5b9a\u4ef7\u6863\u6848\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u673a\u5173\u8c03\u6574\u6216\u91cd\u65b0\u8bc4\u4f30\u7eb3\u7a0e\u4e49\u52a1\u7684\u98ce\u9669\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u6240\u6709\u6709\u5173\u5b9e\u9645\u548c\u6f5c\u5728\u5229\u6da6\u7684\u6570\u636e\u548c\u6587\u4ef6\u5747\u6309\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42\u6b63\u786e\u3001\u5408\u7406\u3001\u6709\u6548\u5730\u63d0\u4ea4\uff0c\u4f01\u4e1a\u53ef\u53c2\u8003\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/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;\"> \u4ece\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u7ec4\u7ec7\uff0c\u60a8\u53ef\u4ee5\u83b7\u5f97\u6784\u5efa\u4e13\u4e1a\u4e14\u5408\u89c4\u7684\u7533\u8bf7\u5305\u65b9\u9762\u7684\u652f\u6301\u3002.<\/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;\">\u7531\u6b64\u53ef\u89c1\uff0c\u5229\u6da6\u5206\u914d\u5e76\u975e\u7b80\u5355\u7684\u8ba1\u7b97\u65b9\u6cd5\uff0c\u800c\u662f\u4e00\u5957\u4e25\u8c28\u7684\u6cd5\u5f8b\u4f53\u7cfb\uff0c\u5176\u539f\u5219\u65e8\u5728\u786e\u4fdd\u7279\u5b9a\u3001\u5173\u8054\u4e14\u95ed\u73af\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4ea7\u751f\u7684\u5229\u6da6\u5f97\u5230\u6b63\u786e\u8bb0\u5f55\uff0c\u771f\u5b9e\u53cd\u6620\u5404\u65b9\u8d21\u732e\u7684\u6027\u8d28\u548c\u7a0b\u5ea6\u3002\u4ece\u6b63\u786e\u8bc6\u522b\u9002\u7528\u6848\u4f8b\u3001\u9075\u5faa\u6570\u636e\u51c6\u786e\u6027\u548c\u4f1a\u8ba1\u4e00\u81f4\u6027\u539f\u5219\uff0c\u5230\u51c6\u786e\u8ba1\u7b97\u57fa\u672c\u5229\u6da6\u548c\u9644\u52a0\u5229\u6da6\uff0c\u6bcf\u4e00\u6b65\u90fd\u9700\u8981\u5145\u5206\u7684\u51c6\u5907\u4ee5\u53ca\u900f\u660e\u3001\u53ef\u9a8c\u8bc1\u7684\u8d22\u52a1\u6570\u636e\u5e93\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7ed3\u6784\u590d\u6742\u3001\u62e5\u6709\u4e13\u6709\u65e0\u5f62\u8d44\u4ea7\u6216\u5728\u6570\u5b57\u7ecf\u6d4e\u9886\u57df\u8fd0\u8425\u7684\u4f01\u4e1a\u800c\u8a00\uff0c2026\u7eb3\u7a0e\u5e74\u5ea6\u5c06\u662f\u5ba1\u67e5\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u5173\u952e\u65f6\u671f\u3002\u73b0\u5728\u4e3b\u52a8\u5b66\u4e60\u76f8\u5173\u65b9\u6cd5\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c15\u6761\u7684\u89c4\u5b9a\uff0c\u8fd8\u80fd\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u673a\u5173\u65e5\u540e\u8c03\u6574\u6216\u91cd\u65b0\u8bc4\u4f30\u5176\u7eb3\u7a0e\u4e49\u52a1\u7684\u98ce\u9669\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6b63\u5728\u5ba1\u67e5\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4f46\u4e0d\u786e\u5b9a\u662f\u5426\u5c5e\u4e8e\u9700\u8981\u7279\u5b9a\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u7684\u7c7b\u522b\uff0c\u6216\u8005\u9700\u8981\u534f\u52a9\u5236\u5b9a\u7b26\u5408\u65b0\u89c4\u5b9a\u7684\u5b9a\u4ef7\u7b56\u7565\uff0c\u8bf7\u8054\u7cfb\u6211\u4eec\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u7acb\u5373\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4e3a\u4e86\u83b7\u5f97\u9488\u5bf9\u60a8\u4f01\u4e1a\u4ea4\u6613\u7279\u70b9\u7684\u5177\u4f53\u5efa\u8bae\uff0c\u63d0\u524d\u51c6\u5907\u59cb\u7ec8\u662f\u79ef\u6781\u3001\u5b89\u5168\u5730\u8fdb\u5165 2026 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u6700\u4f73\u65b9\u5f0f\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_phuong_phap_phan_bo_loi_nhuan\"><\/span><b>\u5173\u4e8e\u5229\u6da6\u5206\u914d\u65b9\u6cd5\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=\"Phuong_phap_phan_bo_loi_nhuan_khac_gi_so_voi_cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_khac\"><\/span><b>\u5229\u6da6\u5206\u914d\u6cd5\u4e0e\u5176\u4ed6\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5\u6709\u4f55\u4e0d\u540c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u6bd4\u8f83\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u6216\u5229\u6da6\u7387\u7684\u65b9\u6cd5\uff08\u8fd9\u4e9b\u65b9\u6cd5\u5c06\u6bcf\u7b14\u4ea4\u6613\u6216\u6bcf\u4e2a\u53c2\u4e0e\u65b9\u4e0e\u72ec\u7acb\u7684\u5e02\u573a\u6570\u636e\u8fdb\u884c\u5355\u72ec\u6bd4\u8f83\uff09\u4e0d\u540c\uff0c\u5229\u6da6\u5206\u914d\u6cd5\u91c7\u7528\u6574\u4f53\u65b9\u6cd5\u3002\u5b83\u786e\u5b9a\u6574\u4e2a\u76f8\u5173\u4ea4\u6613\u94fe\u7684\u603b\u5229\u6da6\uff0c\u7136\u540e\u6839\u636e\u6bcf\u4e2a\u53c2\u4e0e\u65b9\u7684\u5b9e\u9645\u8d21\u732e\u5c06\u5176\u5206\u914d\u7ed9\u5404\u4e2a\u53c2\u4e0e\u65b9\u3002\u5f53\u4ea4\u6613\u9ad8\u5ea6\u5177\u4f53\u3001\u96c6\u6210\u4e14\u95ed\u73af\u65f6\uff0c\u7531\u4e8e\u65e0\u6cd5\u5bf9\u6bcf\u4e2a\u53c2\u4e0e\u65b9\u8fdb\u884c\u5355\u72ec\u6bd4\u8f83\uff0c\u56e0\u6b64\u901a\u5e38\u4f7f\u7528\u8fd9\u79cd\u65b9\u6cd5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_thong_thuong_co_bat_buoc_ap_dung_phuong_phap_phan_bo_loi_nhuan_khong\"><\/span><b>\u5b58\u5728\u5178\u578b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u662f\u5426\u5fc5\u987b\u91c7\u7528\u5229\u6da6\u5206\u914d\u65b9\u6cd5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c15\u6761\uff0c\u5229\u6da6\u5206\u914d\u6cd5\u4ec5\u9002\u7528\u4e8e\u4ee5\u4e0b\u4e09\u7c7b\u7279\u5b9a\u60c5\u51b5\uff1a\u96c6\u56e2\u5185\u90e8\u7684\u7279\u5b9a\/\u5c01\u95ed\u5f0f\u5173\u8054\u65b9\u4ea4\u6613\uff08\u6d89\u53ca\u4e13\u6709\u65e0\u5f62\u8d44\u4ea7\u3001\u4e13\u6709\u6280\u672f\u3001\u590d\u6742\u7684\u591a\u5e02\u573a\u91d1\u878d\u4ea4\u6613\u7b49\uff09\uff1b\u65e0\u5b9a\u4ef7\u4f9d\u636e\u7684\u6570\u5b57\u7ecf\u6d4e\u4ea4\u6613\uff1b\u4ee5\u53ca\u5728\u6240\u6709\u751f\u4ea7\u7ecf\u8425\u804c\u80fd\u65b9\u9762\u5b8c\u5168\u81ea\u4e3b\uff0c\u4f46\u4e0d\u5c5e\u4e8e\u7b2c13\u6761\u7b2c1\u6b3e\u548c\u7b2c14\u6761\u7b2c1\u6b3e\u8303\u56f4\u7684\u4f01\u4e1a\u3002\u4e0d\u5c5e\u4e8e\u4e0a\u8ff0\u60c5\u51b5\u7684\u4f01\u4e1a\u4ecd\u53ef\u9002\u7528\u73b0\u884c\u6cd5\u89c4\u89c4\u5b9a\u7684\u5176\u4ed6\u9002\u5f53\u5b9a\u4ef7\u65b9\u6cd5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_nhuan_co_ban_va_loi_nhuan_phu_troi_duoc_tinh_nhu_the_nao\"><\/span><b>\u57fa\u672c\u5229\u6da6\u548c\u989d\u5916\u5229\u6da6\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u672c\u5229\u6da6\u91c7\u7528\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c14\u6761\u89c4\u5b9a\u7684\u5229\u6da6\u7387\u6bd4\u8f83\u6cd5\u786e\u5b9a\uff0c\u5373\u4f01\u4e1a\u6b63\u5e38\u8fd0\u8425\u6240\u9700\u7684\u5229\u6da6\u6c34\u5e73\u3002\u9644\u52a0\u5229\u6da6\u662f\u6307\u4ece\u6574\u4e2a\u4ea7\u4e1a\u94fe\u7684\u603b\u5229\u6da6\u4e2d\u6263\u9664\u5404\u65b9\u57fa\u672c\u5229\u6da6\u540e\u5269\u4f59\u7684\u5dee\u989d\uff0c\u9644\u52a0\u5229\u6da6\u6839\u636e\u6536\u5165\u3001\u652f\u51fa\u3001\u8d44\u4ea7\u6216\u4eba\u529b\u8d44\u6e90\u7b49\u4e00\u4e2a\u6216\u591a\u4e2a\u56e0\u7d20\uff0c\u6309\u7167\u516c\u5e73\u4ea4\u6613\u539f\u5219\u6309\u6bd4\u4f8b\u5206\u914d\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_khong_du_du_lieu_de_tinh_loi_nhuan_co_ban_va_loi_nhuan_phu_troi_thi_xu_ly_ra_sao\"><\/span><b>\u5982\u679c\u4f01\u4e1a\u6ca1\u6709\u8db3\u591f\u7684\u6570\u636e\u6765\u8ba1\u7b97\u57fa\u672c\u5229\u6da6\u548c\u989d\u5916\u5229\u6da6\uff0c\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;\">\u5728\u4fe1\u606f\u6216\u6570\u636e\u4e0d\u8db3\u4ee5\u6309\u7167\u57fa\u672c\u603b\u5229\u6da6\u548c\u8d85\u989d\u5229\u6da6\u673a\u5236\u8fdb\u884c\u5206\u914d\u7684\u60c5\u51b5\u4e0b\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5141\u8bb8\u4f01\u4e1a\u6839\u636e\u5173\u8054\u65b9\u7684\u6536\u5165\u3001\u652f\u51fa\u3001\u8d44\u4ea7\u6216\u4eba\u529b\u8d44\u6e90\u7b49\u4e00\u4e2a\u6216\u591a\u4e2a\u56e0\u7d20\u8fdb\u884c\u5206\u914d\uff0c\u524d\u63d0\u662f\u7b26\u5408\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_ap_dung_tu_khi_nao_va_doanh_nghiep_can_chuan_bi_gi_truoc_thoi_diem_do\"><\/span><b>\u5229\u6da6\u5206\u914d\u65b9\u6cd5\u5e94\u8be5\u4f55\u65f6\u5b9e\u65bd\uff1f\u4f01\u4e1a\u5728\u6b64\u4e4b\u524d\u5e94\u8be5\u505a\u54ea\u4e9b\u51c6\u5907\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c15\u6761\u7684\u89c4\u5b9a\u5c06\u4ece2026\u7eb3\u7a0e\u5e74\u5ea6\u8d77\u751f\u6548\u3002\u53d7\u8fd9\u4e9b\u89c4\u5b9a\u7ea6\u675f\u7684\u4f01\u4e1a\u5e94\u4e3b\u52a8\u5ba1\u67e5\u73b0\u6709\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u51c6\u5907\u5b8c\u6574\u6709\u6548\u7684\u8d22\u52a1\u6587\u4ef6\uff0c\u5efa\u7acb\u5206\u914d\u56e0\u7d20\uff08\u6536\u5165\u3001\u652f\u51fa\u3001\u8d44\u4ea7\u3001\u4eba\u529b\u8d44\u6e90\uff09\u7684\u6570\u636e\uff0c\u5e76\u5728\u6574\u4e2a\u9002\u7528\u671f\u95f4\u786e\u4fdd\u4f1a\u8ba1\u65b9\u6cd5\u7684\u4e00\u81f4\u6027\uff0c\u4ee5\u907f\u514d\u7a0e\u52a1\u7ed3\u7b97\u98ce\u9669\u3002.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn l\u00e0 quy \u0111\u1ecbnh m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026 cho c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9, t\u00edch h\u1ee3p kh\u00e9p k\u00edn trong t\u1eadp \u0111o\u00e0n, s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ed9c quy\u1ec1n ho\u1eb7c tham gia 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