{"id":4839,"date":"2026-07-29T16:56:01","date_gmt":"2026-07-29T09:56:01","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4839"},"modified":"2026-07-29T16:56:01","modified_gmt":"2026-07-29T09:56:01","slug":"mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/","title":{"rendered":"\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u89c4\u5b9a\u662f\u4efb\u4f55\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u5728\u6bcf\u4e2a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u671f\u4e4b\u524d\u90fd\u9700\u8981\u4e86\u89e3\u7684\u4e00\u9879\u89c4\u5b9a\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\u7b2c20\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u6839\u636e2026\u5e747\u67081\u65e5\u8d77\u53d6\u4ee3\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u5b98\u65b9\u6587\u4ef6\uff0c\u4f01\u4e1a\u53ef\u5206\u4e3a\u4e24\u7c7b\uff1a\u4e00\u7c7b\u514d\u4e8e\u7533\u62a5\u548c\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1b\u53e6\u4e00\u7c7b\u4ecd\u9700\u7533\u62a5\uff0c\u4f46\u82e5\u7b26\u5408\u5404\u884c\u4e1a\u5173\u4e8e\u6536\u5165\u3001\u5173\u8054\u65b9\u4ea4\u6613\u989d\u3001\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u6216\u51c0\u5229\u6da6\u7387\u7684\u6761\u4ef6\uff0c\u5219\u53ef\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002\u672c\u6587\u6839\u636e2026\u5e74\u6700\u65b0\u6cd5\u89c4\uff0c\u5168\u9762\u3001\u51c6\u786e\u5730\u7cfb\u7edf\u5730\u5217\u51fa\u4e86\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u60c5\u51b5\uff0c\u5e76\u9644\u6709\u5bf9\u6bd4\u8868\u683c\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u5e94\u7528\u6b63\u786e\u7684\u7a0e\u6536\u6cd5\u89c4\uff0c\u907f\u514d\u5728\u68c0\u67e5\u548c\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u9762\u4e34\u6b20\u7a0e\u6216\u7a0e\u52a1\u8bc4\u4f30\u7684\u98ce\u9669\u3002.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_gi\" >\u8c41\u514d\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u610f\u5473\u7740\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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_Nghi_dinh_255\" >\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6848\u4ef6<\/a><ul 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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Truong_hop_mien_ke_khai_dong_thoi_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u8c41\u514d\u7533\u62a5\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7f16\u5236\u7684\u60c5\u51b5\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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Truong_hop_phai_ke_khai_nhung_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u9700\u8981\u7533\u62a5\u4f46\u514d\u9664\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6587\u4ef6\u7684\u60c5\u51b5\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Cac_xac_dinh_ty_suat_loi_nhuan_thuan_de_duoc_mien_lap_Ho_so_xac_dinh_gia\" >\u786e\u5b9a\u51c0\u5229\u6da6\u7387\uff0c\u4ece\u800c\u514d\u4e8e\u7f16\u5236\u4f30\u503c\u62a5\u544a\u3002<\/a><\/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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Bang_so_sanh_cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_giua_Nghi_dinh_132_va_Nghi_dinh_255\" >\u7b2c132\u53f7\u6cd5\u4ee4\u4e0e\u7b2c255\u53f7\u6cd5\u4ee4\u4e2d\u514d\u4e8e\u51c6\u5907\u8eab\u4efd\u8bc1\u660e\u6587\u4ef6\u7684\u6848\u4f8b\u5bf9\u6bd4\u8868<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u5173\u4e8e\u8c41\u514d\u5173\u7cfb\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Nguong_doanh_thu_duoi_500_ty_dong_ap_dung_cho_truong_hop_mien_lap_ho_so_nao\" >\u5982\u679c\u8425\u4e1a\u989d\u4f4e\u4e8e 5000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u54ea\u4e9b\u6848\u4ef6\u53ef\u4ee5\u514d\u4e8e\u63d0\u4ea4\u6587\u4ef6\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Doanh_nghiep_co_APA_co_duoc_mien_hoan_toan_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >\u5df2\u7b7e\u8ba2\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u7684\u4f01\u4e1a\u662f\u5426\u5b8c\u5168\u514d\u4e8e\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Neu_doanh_nghiep_khong_dat_muc_ty_suat_loi_nhuan_thuan_toi_thieu_thi_xu_ly_the_nao\" >\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u8fbe\u5230\u6700\u4f4e\u51c0\u5229\u6da6\u7387\u8981\u6c42\u4f1a\u53d1\u751f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Doanh_nghiep_du_dieu_kien_mien_nhung_khong_ke_khai_Phu_luc_I_thi_co_bi_coi_la_vi_pham_khong\" >\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u7b26\u5408\u8c41\u514d\u6761\u4ef6\u4f46\u672a\u7533\u62a5\u9644\u5f55\u4e00\uff0c\u662f\u5426\u4f1a\u88ab\u89c6\u4e3a\u8fdd\u89c4\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_gi\"><\/span><b>\u8c41\u514d\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u610f\u5473\u7740\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4840\" aria-describedby=\"caption-attachment-4840\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4840\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg\" alt=\"Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4840\" class=\"wp-caption-text\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6df1\u5165\u63a2\u8ba8\u5177\u4f53\u6848\u4f8b\u4e4b\u524d\uff0c\u6709\u5fc5\u8981\u660e\u786e\u533a\u5206\u4e24\u4e2a\u5bb9\u6613\u6df7\u6dc6\u7684\u6982\u5ff5\uff1a\u8f6c\u8ba9\u5b9a\u4ef7\u7533\u62a5\u8c41\u514d\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7f16\u5236\u8c41\u514d\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514d\u4e8e\u7533\u62a5\uff1a\u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u65e0\u9700\u7533\u62a5\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u9881\u5e03\u7684\u9644\u5f55 I \u7b2c\u4e09\u90e8\u5206\u548c\u7b2c\u56db\u90e8\u5206\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4fe1\u606f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff1a\u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u65e0\u9700\u6309\u7167\u516c\u5e73\u4ea4\u6613\u539f\u5219\u7f16\u5236\u4e00\u5957\u6587\u4ef6\u6765\u8bc1\u660e\u3001\u5206\u6790\u548c\u6bd4\u8f83\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\uff0c\u5c3d\u7ba1\u4ed6\u4eec\u53ef\u80fd\u4ecd\u7136\u9700\u8981\u6309\u7167\u9644\u5f55\u4e00\u7684\u89c4\u5b9a\u8fdb\u884c\u7533\u62a5\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u533a\u522b\u81f3\u5173\u91cd\u8981\uff0c\u56e0\u4e3a\u5728\u5b9e\u8df5\u4e2d\uff0c\u6709\u4e9b\u4f01\u4e1a\u53ef\u4ee5\u514d\u9664\u8fd9\u4e24\u9879\u4e49\u52a1\uff0c\u800c\u53e6\u4e00\u4e9b\u4f01\u4e1a\u53ea\u80fd\u514d\u9664\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u4e49\u52a1\uff0c\u4f46\u4ecd\u9700\u7533\u62a5\u6240\u6709\u76f8\u5173\u4fe1\u606f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c20\u6761\uff0c\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u89c4\u5b9a\u5206\u4e3a\u4e24\u7c7b\u60c5\u51b5\uff0c\u9002\u7528\u6761\u4ef6\u5404\u4e0d\u76f8\u540c\u3002\u4ee5\u4e0b\u7ae0\u8282\u5c06\u5206\u522b\u8be6\u7ec6\u4ecb\u7ecd\u6bcf\u4e00\u7c7b\u60c5\u51b5\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6848\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4843\" aria-describedby=\"caption-attachment-4843\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4843\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4843\" class=\"wp-caption-text\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6848\u4ef6<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_mien_ke_khai_dong_thoi_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u8c41\u514d\u7533\u62a5\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7f16\u5236\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u7c7b\u9002\u7528\u4e8e\u5df2\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u9644\u5f55\u4e00\u7b2c\u4e09\u8282\u548c\u7b2c\u56db\u8282\u89c4\u5b9a\u514d\u4e8e\u7533\u62a5\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u7eb3\u7a0e\u4eba\u3002\u5bf9\u4e8e\u8fd9\u7c7b\u7eb3\u7a0e\u4eba\uff0c\u5982\u679c\u5728\u540c\u4e00\u7eb3\u7a0e\u671f\u5185\u6ee1\u8db3\u4ee5\u4e0b\u5168\u90e8\u4e09\u4e2a\u6761\u4ef6\uff0c\u5219\u4e5f\u53ef\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u4ec5\u53d1\u751f\u5728\u4e0e\u8d8a\u5357\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5173\u8054\u65b9\u4e4b\u95f4\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u9002\u7528\u4e0e\u7eb3\u7a0e\u4eba\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u53cc\u65b9\u5728\u8be5\u7eb3\u7a0e\u5e74\u5ea6\u5747\u65e0\u6743\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u60c5\u51b5\u901a\u5e38\u9002\u7528\u4e8e\u540c\u4e00\u96c6\u56e2\u6216\u56fd\u5185\u516c\u53f8\u5185\u7684\u4f01\u4e1a\uff0c\u4e0d\u5b58\u5728\u8de8\u5883\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u4e14\u5173\u8054\u65b9\u4e4b\u95f4\u4e0d\u5b58\u5728\u7a0e\u7387\u5dee\u5f02\uff0c\u800c\u8fd9\u6b63\u662f\u7a0e\u52a1\u673a\u5173\u5bc6\u5207\u76d1\u63a7\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5e38\u89c1\u52a8\u673a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5373\u4f7f\u5728\u6b64\u60c5\u51b5\u4e0b\u4f01\u4e1a\u83b7\u51c6\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u4ecd\u987b\u6309\u7167\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u9644\u4ef6\u4e00\u7b2c\u4e00\u90e8\u5206\u548c\u7b2c\u4e8c\u90e8\u5206\u7684\u89c4\u5b9a\uff0c\u7533\u62a5\u8c41\u514d\u7406\u7531\u3002\u6362\u8a00\u4e4b\uff0c\u514d\u4e8e\u7f16\u5236\u6587\u6863\u5e76\u4e0d\u610f\u5473\u7740\u4f01\u4e1a\u5b8c\u5168\u514d\u9664\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4e49\u52a1\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_phai_ke_khai_nhung_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u9700\u8981\u7533\u62a5\u4f46\u514d\u9664\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6587\u4ef6\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u4e0a\u8ff0\u7fa4\u4f53\u4e0d\u540c\uff0c\u7b2c\u4e8c\u7fa4\u4f53\u7531\u4ecd\u9700\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u9644\u5f55 I \u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4f01\u4e1a\u7ec4\u6210\uff0c\u4f46\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u4e09\u79cd\u7279\u5b9a\u60c5\u51b5\u4e4b\u4e00\uff0c\u5219\u53ef\u514d\u4e8e\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u4f46\u7ecf\u8425\u89c4\u6a21\u8f83\u5c0f\u7684\u4f01\u4e1a\uff0c\u5177\u4f53\u800c\u8a00\uff1a\u7eb3\u7a0e\u671f\u5185\u4ea7\u751f\u7684\u603b\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u4e14\u7eb3\u7a0e\u671f\u5185\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u603b\u4ef7\u503c\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5df2\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u5e76\u6309\u7167\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\u76f8\u5173\u6cd5\u5f8b\u63d0\u4ea4\u5e74\u5ea6\u62a5\u544a\u7684\u4f01\u4e1a\uff0c\u4ecd\u9700\u7533\u62a5\u548c\u786e\u5b9a\u8d85\u51fa\u5df2\u7b7e\u7f72APA\u8303\u56f4\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u3002\u8fd9\u610f\u5473\u7740\uff0c\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u4ec5\u9002\u7528\u4e8eAPA\u6db5\u76d6\u7684\u4ea4\u6613\u90e8\u5206\uff0c\u800c\u975e\u8be5\u671f\u95f4\u53d1\u751f\u7684\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u8425\u6d3b\u52a8\u4e0d\u4ea7\u751f\u56e0\u65e0\u5f62\u8d44\u4ea7\u7684\u5f00\u53d1\u6216\u4f7f\u7528\u800c\u4ea7\u751f\u7684\u6536\u5165\u6216\u652f\u51fa\uff0c\u8425\u4e1a\u989d\u4f4e\u4e8e 5000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5e76\u6309\u4ee5\u4e0b\u6700\u4f4e\u95e8\u69db\u5bf9\u51c0\u6536\u5165\u5e94\u7528\u51c0\u5229\u6da6\u7387\uff08\u4e0d\u5305\u62ec\u5229\u606f\u652f\u51fa\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff09\uff1a\u5206\u9500\u884c\u4e1a\uff1a5% \u6216\u4ee5\u4e0a\uff1b\u5236\u9020\u4e1a\uff1a10% \u6216\u4ee5\u4e0a\uff1b\u52a0\u5de5\u4e1a\uff1a15% \u6216\u4ee5\u4e0a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6240\u6709\u6848\u4f8b\u4e2d\u6700\u590d\u6742\u7684\u4e00\u4e2a\uff0c\u5b83\u8981\u6c42\u4f01\u4e1a\u5bc6\u5207\u76d1\u63a7\u6bcf\u4e2a\u4e1a\u52a1\u90e8\u95e8\u7684\u5b9e\u9645\u5229\u6da6\u7387\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=\"Cac_xac_dinh_ty_suat_loi_nhuan_thuan_de_duoc_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>\u786e\u5b9a\u51c0\u5229\u6da6\u7387\uff0c\u4ece\u800c\u514d\u4e8e\u7f16\u5236\u4f30\u503c\u62a5\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4841\" aria-describedby=\"caption-attachment-4841\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4841\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia.jpg\" alt=\"C\u00e1c x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4841\" class=\"wp-caption-text\">\u786e\u5b9a\u51c0\u5229\u6da6\u7387\uff0c\u4ece\u800c\u514d\u4e8e\u7f16\u5236\u4f30\u503c\u62a5\u544a\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u5728\u5355\u4e00\u884c\u4e1a\u8fd0\u8425\uff0c\u5404\u884c\u4e1a\u6536\u5165\u548c\u652f\u51fa\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u5f0f\u76f4\u63a5\u5f71\u54cd\u51c0\u5229\u6da6\u7387\u7684\u786e\u5b9a\uff0c\u4ece\u800c\u51b3\u5b9a\u4f01\u4e1a\u662f\u5426\u7b26\u5408\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6761\u4ef6\u3002\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u4ee5\u4e0b\u56db\u79cd\u60c5\u51b5\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u786e\u5b9a\u51c0\u5229\u6da6\u7387\u7684 04 \u79cd\u65b9\u6848\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4f1a\u8ba1\u72b6\u51b5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5982\u4f55\u786e\u5b9a\u9002\u7528\u5229\u7387<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5206\u522b\u8ddf\u8e2a\u548c\u6838\u7b97\u6bcf\u4e2a\u9886\u57df\u7684\u6536\u5165\u548c\u652f\u51fa\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9488\u5bf9\u6bcf\u4e2a\u5177\u4f53\u884c\u4e1a\uff08\u5206\u9500\u3001\u5236\u9020\u3001\u52a0\u5de5\uff09\uff0c\u5e94\u7528\u9002\u5f53\u7684\u51c0\u5229\u6da6\u7387\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6536\u5165\u53ef\u4ee5\u5355\u72ec\u8ffd\u8e2a\u548c\u6838\u7b97\uff0c\u4f46\u5404\u4e2a\u9886\u57df\u7684\u652f\u51fa\u4e0d\u80fd\u5355\u72ec\u6838\u7b97\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u5404\u4e1a\u52a1\u677f\u5757\u7684\u6536\u5165\u4efd\u989d\u5206\u914d\u6210\u672c\uff0c\u7136\u540e\u5e94\u7528\u76f8\u5e94\u7684\u56de\u62a5\u7387\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u53ef\u80fd\u5206\u522b\u8ffd\u8e2a\u548c\u6838\u7b97\u6bcf\u4e2a\u5730\u533a\u7684\u6536\u5165\u548c\u652f\u51fa\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u91c7\u7528\u5404\u884c\u4e1a\u4e2d\u5229\u6da6\u7387\u6700\u9ad8\u7684\u884c\u4e1a\u7684\u51c0\u5229\u6da6\u7387\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672a\u80fd\u8fbe\u5230\u89c4\u5b9a\u7684\u51c0\u5229\u6da6\u7387\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6ca1\u6709\u8c41\u514d\u6761\u6b3e\uff1b\u5fc5\u987b\u6309\u7167\u76f8\u5173\u89c4\u5b9a\u7f16\u5236\u5b8c\u6574\u7684\u6587\u6863\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u5982\u679c\u5728\u7eb3\u7a0e\u671f\u95f4\uff0c\u4f01\u4e1a\u7684\u5b9e\u9645\u5229\u6da6\u7387\u672a\u8fbe\u5230\u76f8\u5e94\u884c\u4e1a\u7684\u6700\u4f4e\u6c34\u5e73\uff0c\u5219\u8be5\u4f01\u4e1a\u5c06\u4e0d\u518d\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u800c\u5fc5\u987b\u50cf\u6b63\u5e38\u60c5\u51b5\u4e00\u6837\u7f16\u5236\u5b8c\u6574\u7684\u6587\u6863\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u5e94\u8003\u8651\u4f7f\u7528<\/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\/\"> \u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6211\u4eec\u4f9d\u9760\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\uff0c\u4ee5\u786e\u4fdd\u60a8\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u51c6\u5907\u59a5\u5f53\u3001\u4f9d\u636e\u5145\u5206\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u671f\u95f4\u7684\u98ce\u9669\u3002.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_giua_Nghi_dinh_132_va_Nghi_dinh_255\"><\/span><b>\u7b2c132\u53f7\u6cd5\u4ee4\u4e0e\u7b2c255\u53f7\u6cd5\u4ee4\u4e2d\u514d\u4e8e\u51c6\u5907\u8eab\u4efd\u8bc1\u660e\u6587\u4ef6\u7684\u6848\u4f8b\u5bf9\u6bd4\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4842\" aria-describedby=\"caption-attachment-4842\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4842\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255.jpg\" alt=\"B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4842\" class=\"wp-caption-text\">\u7b2c132\u53f7\u6cd5\u4ee4\u4e0e\u7b2c255\u53f7\u6cd5\u4ee4\u4e2d\u514d\u4e8e\u51c6\u5907\u8eab\u4efd\u8bc1\u660e\u6587\u4ef6\u7684\u6848\u4f8b\u5bf9\u6bd4\u8868<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u8d28\u4e0a\uff0c\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6848\u4f8b\u51e0\u4e4e\u5b8c\u5168\u6cbf\u7528\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u7ed3\u6784\uff0c\u4ec5\u5bf9\u90e8\u5206\u91cf\u5316\u95e8\u69db\u8fdb\u884c\u4e86\u8c03\u6574\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u4e3b\u8981\u7684\u5f02\u540c\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u7b2c 132 \u53f7\u6cd5\u4ee4\u4e0e\u7b2c 255 \u53f7\u6cd5\u4ee4\u4e2d\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u6848\u4f8b\u6bd4\u8f83\u8868\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c132\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c255\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u66f4\u6539\u8bf4\u660e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u5341\u4e5d\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u5341\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u672c\u5185\u5bb9\u4e0e\u7b2c132\u53f7\u6cd5\u4ee4\u76f8\u540c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7533\u8bf7\u65f6\u95f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece2020\u5e7411\u67085\u65e5\u81f32026\u5e746\u670830\u65e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u8be5\u89c4\u5b9a\u5c06\u9002\u7528\u4e8e 2026 \u5e74\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u671f\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b8c\u5168\u53d6\u4ee3\u7b2c132\u53f7\u6cd5\u4ee4\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u514d\u4e8e\u7533\u62a5\u548c\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u4ec5\u4e0e\u5728\u8d8a\u5357\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5173\u8054\u65b9\u8fdb\u884c\uff0c\u7a0e\u7387\u76f8\u540c\uff1b\u53cc\u65b9\u5747\u4e0d\u4eab\u53d7\u4efb\u4f55\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6761\u4ef6\u4e0e\u7b2c 132 \u53f7\u6cd5\u4ee4\u76f8\u540c\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6301\u7eed\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6536\u5165\u548c\u603b\u4ef7\u503c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165\u4e0d\u8db3 500 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u603b\u989d\u4e0d\u8db3 300 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fdd\u6301\u539f\u6837\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6301\u7eed\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5df2\u7b7e\u7f72\u4f18\u5148\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5728\u300a\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\u300b\u8303\u56f4\u5185\u7684\u4ea4\u6613\uff0c\u53ef\u514d\u4e8e\u7533\u62a5\uff1b\u5bf9\u4e8e\u8d85\u51fa\u8303\u56f4\u7684\u4ea4\u6613\uff0c\u4ecd\u987b\u6309\u7167\u7b2c 18 \u6761\u7684\u89c4\u5b9a\u8fdb\u884c\u7533\u62a5\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u539f\u5219\u4e0a\uff0c\u8d85\u51faAPA\u8303\u56f4\u7684\u90e8\u5206\u5e94\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c18\u6761\u4e88\u4ee5\u5ba3\u5e03\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7136\u72b6\u6001\u672a\u53d8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u51c0\u5229\u6da6\u7387\u7684\u6536\u5165\u95e8\u69db<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8425\u6536\u4f4e\u4e8e2000\u4ebf\u7f8e\u5143<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8425\u6536\u4f4e\u4e8e5000\u4ebf\u7f8e\u5143<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c06\u6536\u5165\u95e8\u69db\u4ece 2000 \u4ebf\u8d8a\u5357\u76fe\u63d0\u9ad8\u5230 5000 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u4f4e\u51c0\u5229\u6da6\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5206\u53d1\uff1a\u4ece 5% \u5f00\u59cb\uff1b;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u751f\u4ea7\uff1a\u4ece 10% \u5f00\u59cb\uff1b;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5904\u7406\uff1a\u4ece 15% \u5f00\u59cb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fdd\u6301\u539f\u6837\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6301\u7eed\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u5229\u7528\u65e0\u5f62\u8d44\u4ea7\u7684\u6761\u4ef6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u4e00\u4e2a\u8bf7\u6c42\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u4e00\u4e2a\u8bf7\u6c42\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6301\u7eed\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u9644\u5f55\u4e00\u7684\u4e49\u52a1\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u6027\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u6027\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672a\u6539\u53d8<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u51c0\u5229\u6da6\u7387\u7684\u514d\u7a0e\u8d44\u683c\u53d6\u51b3\u4e8e\u4f01\u4e1a\u5185\u90e8\u4f1a\u8ba1\u5b9e\u52a1\u7684\u5212\u5206\u7a0b\u5ea6\uff1a\u4e1a\u52a1\u90e8\u95e8\u5212\u5206\u8d8a\u6e05\u6670\uff0c\u9002\u7528\u7684\u5229\u6da6\u7387\u5c31\u8d8a\u63a5\u8fd1\u5b9e\u9645\u60c5\u51b5\uff1b\u5982\u679c\u65e0\u6cd5\u5212\u5206\uff0c\u5219\u5fc5\u987b\u91c7\u7528\u6700\u9ad8\u5229\u6da6\u7387\u3002\u91cd\u8981\u7684\u662f\uff0c\u5982\u679c\u7eb3\u7a0e\u671f\u5185\u672a\u80fd\u8fbe\u5230\u6700\u4f4e\u5229\u6da6\u7387\u8981\u6c42\uff0c\u5219\u5c06\u5931\u53bb\u514d\u7a0e\u8d44\u683c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e9\u671f\u5ba1\u67e5<\/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;\"> MAN \u7684\u6307\u5bfc\u65b9\u9488\u5c06\u5e2e\u52a9\u4f01\u4e1a\u6b63\u786e\u8bc6\u522b\u9002\u7528\u7684\u514d\u7a0e\u7ec4\uff0c\u4ece\u800c\u907f\u514d\u5728\u6700\u7ec8\u7ed3\u7b97\u65f6\u9762\u4e34\u8865\u7f34\u7a0e\u6b3e\u6216\u7a0e\u52a1\u8bc4\u4f30\u7684\u98ce\u9669\u3002.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u6536\u5165\u95e8\u69db\u3001\u4ea4\u6613\u989d\u548c\u5229\u6da6\u7387\u5747\u6309\u7a0e\u6b21\u8bc4\u4f30\uff0c\u56e0\u6b64\u9519\u8bef\u5224\u65ad\u662f\u5426\u7b26\u5408\u8c41\u514d\u6761\u4ef6\u53ef\u80fd\u5bfc\u81f4\u8865\u7f34\u7a0e\u6b3e\u6216\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u3002\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5e76\u4e14\u4e0d\u786e\u5b9a\u662f\u5426\u7b26\u5408\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6761\u4ef6\uff0c\u8bf7\u7acb\u5373\u4e3b\u52a8\u5ba1\u67e5\u76f8\u5173\u60c5\u51b5\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5728\u5373\u5c06\u5230\u6765\u7684\u7ed3\u7b97\u671f\u4e4b\u524d\uff0c\u6211\u4eec\u5c06\u5b89\u6392\u4e13\u5bb6\u56e2\u961f\u5bf9\u6848\u4ef6\u8fdb\u884c\u9010\u6848\u7684\u51c6\u786e\u5ba1\u67e5\u548c\u6838\u5b9e\uff0c\u4ee5\u4fbf\u4e3a\u60a8\u63d0\u4f9b\u652f\u6301\u3002.<\/span><span style=\"font-weight: 400;\">\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> <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_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u8c41\u514d\u5173\u7cfb\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\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=\"Nguong_doanh_thu_duoi_500_ty_dong_ap_dung_cho_truong_hop_mien_lap_ho_so_nao\"><\/span><b>\u5982\u679c\u8425\u4e1a\u989d\u4f4e\u4e8e 5000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u54ea\u4e9b\u6848\u4ef6\u53ef\u4ee5\u514d\u4e8e\u63d0\u4ea4\u6587\u4ef6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u95e8\u69db\u9002\u7528\u4e8e\u4f01\u4e1a\u4e0d\u901a\u8fc7\u5229\u7528\u65e0\u5f62\u8d44\u4ea7\u4ea7\u751f\u6536\u5165\u6216\u652f\u51fa\uff0c\u5e76\u6309\u7167\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 20 \u6761\u7b2c 2 \u6b3e c \u70b9\u7684\u89c4\u5b9a\uff0c\u6839\u636e\u884c\u4e1a\uff08\u5206\u9500\u3001\u751f\u4ea7\u3001\u52a0\u5de5\uff09\u9002\u7528\u6b63\u786e\u7684\u6700\u4f4e\u51c0\u5229\u6da6\u7387\u7684\u60c5\u51b5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_APA_co_duoc_mien_hoan_toan_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span><b>\u5df2\u7b7e\u8ba2\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u7684\u4f01\u4e1a\u662f\u5426\u5b8c\u5168\u514d\u4e8e\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u5b8c\u5168\u5982\u6b64\u3002\u5df2\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u5e76\u63d0\u4ea4\u5e74\u5ea6\u62a5\u544a\u7684\u4f01\u4e1a\uff0c\u4ec5\u53ef\u514d\u4e8e\u7533\u62a5\u5c5e\u4e8e APA \u8303\u56f4\u7684\u4ea4\u6613\u90e8\u5206\u3002APA \u8303\u56f4\u4e4b\u5916\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4ecd\u987b\u7533\u62a5\uff0c\u5e76\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 18 \u6761\u786e\u5b9a\u4ef7\u683c\u3002.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_khong_dat_muc_ty_suat_loi_nhuan_thuan_toi_thieu_thi_xu_ly_the_nao\"><\/span><b>\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u8fbe\u5230\u6700\u4f4e\u51c0\u5229\u6da6\u7387\u8981\u6c42\u4f1a\u53d1\u751f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e0d\u518d\u6709\u8d44\u683c\u6839\u636e\u5229\u6da6\u7387\u83b7\u5f97\u7533\u62a5\u8c41\u514d\uff0c\u800c\u5fc5\u987b\u6309\u7167\u8be5\u7eb3\u7a0e\u5e74\u5ea6\u7684\u8981\u6c42\u51c6\u5907\u5b8c\u6574\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6587\u4ef6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_du_dieu_kien_mien_nhung_khong_ke_khai_Phu_luc_I_thi_co_bi_coi_la_vi_pham_khong\"><\/span><b>\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u7b26\u5408\u8c41\u514d\u6761\u4ef6\u4f46\u672a\u7533\u62a5\u9644\u5f55\u4e00\uff0c\u662f\u5426\u4f1a\u88ab\u89c6\u4e3a\u8fdd\u89c4\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\uff0c\u56e0\u4e3a\u8c41\u514d\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u5e76\u4e0d\u53d6\u4ee3\u7533\u62a5\u4e49\u52a1\u3002\u672a\u7533\u62a5\u9644\u5f55\u4e00\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u88ab\u89c6\u4e3a\u672a\u5b8c\u5168\u5c65\u884c\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u7eb3\u7a0e\u7533\u62a5\u4e49\u52a1\u3002.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 quy \u0111\u1ecbnh m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o c\u0169ng c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP t\u1eeb [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4840,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4839","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\/4839","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=4839"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4839\/revisions"}],"predecessor-version":[{"id":4844,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4839\/revisions\/4844"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4840"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}