{"id":4846,"date":"2026-07-30T14:45:41","date_gmt":"2026-07-30T07:45:41","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4846"},"modified":"2026-07-30T14:45:41","modified_gmt":"2026-07-30T07:45:41","slug":"uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/","title":{"rendered":"Ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ch\u00ednh s\u00e1ch m\u1edbi ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026 theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, m\u1edf ra c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c trao \u0111\u1ed5i th\u00f4ng tin xuy\u00ean su\u1ed1t qu\u00e1 tr\u00ecnh k\u00ea khai, \u01b0u ti\u00ean x\u1eed l\u00fd h\u1ed3 s\u01a1 APA, MAP v\u00e0 \u0111\u01b0\u1ee3c c\u1ea3nh b\u00e1o r\u1ee7i ro s\u1edbm thay v\u00ec b\u1ecb \u0111\u1ed9ng ch\u1edd thanh tra. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch chi ti\u1ebft c\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u1ea1i \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-quan-ly-thue-2025-so-108-2025-qh15-421539-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">\u0110i\u1ec1u 34 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, gi\u00fap doanh nghi\u1ec7p n\u1eafm r\u00f5 quy\u1ec1n l\u1ee3i, c\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng vi\u1ec7c c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 ch\u00ednh s\u00e1ch \u01b0u ti\u00ean quan tr\u1ecdng n\u00e0y.<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Uu_tien_nguoi_nop_thue_co_giao_dich_lien_ket_gom_nhung_gi\" >\u01afu ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Trao_doi_thong_tin_truoc_trong_va_sau_khi_ke_khai_giao_dich_lien_ket\" >Trao \u0111\u1ed5i th\u00f4ng tin tr\u01b0\u1edbc, trong v\u00e0 sau khi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Uu_tien_thu_tuc_APA_MAP_va_Ho_so_trao_doi_thong_tin\" >\u01afu ti\u00ean th\u1ee7 t\u1ee5c APA, MAP v\u00e0 H\u1ed3 s\u01a1 trao \u0111\u1ed5i th\u00f4ng tin<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Canh_bao_rui_ro_va_ho_tro_tuan_thu_doi_voi_giao_dich_lien_ket\" >C\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Vi_tri_uu_tien_giao_dich_lien_ket_trong_tong_the_che_do_uu_tien_cua_nguoi_nop_thue\" >V\u1ecb tr\u00ed \u01b0u ti\u00ean giao d\u1ecbch li\u00ean k\u1ebft trong t\u1ed5ng th\u1ec3 ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Uu_tien_ve_phuong_thuc_kiem_tra_giam_sat\" >\u01afu ti\u00ean v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m tra, gi\u00e1m s\u00e1t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Uu_tien_khi_xep_hang_tuan_thu\" >\u01afu ti\u00ean khi x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Uu_tien_ap_dung_chuong_trinh_ho_tro_nang_cao_tuan_thu_tu_nguyen\" >\u01afu ti\u00ean \u00e1p d\u1ee5ng ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 n\u00e2ng cao tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Ap_dung_che_do_uu_tien_nguoi_nop_thue_co_giao_dich_lien_ket_nhu_the_nao\" >\u00c1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Cong_nhan_gia_han_tam_dung_thu_hoi_tu_dong_tren_he_thong_thong_tin_nganh_Thue\" >C\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m d\u1eebng, thu h\u1ed3i t\u1ef1 \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin ng\u00e0nh Thu\u1ebf<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Tham_quyen_quyet_dinh\" >Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Trach_nhiem_ra_soat_giam_sat_cua_co_quan_thue_quan_ly_truc_tiep\" >Tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#He_thong_ket_noi_chia_se_du_lieu_dien_tu_theo_thoi_gian_thuc\" >H\u1ec7 th\u1ed1ng k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed theo th\u1eddi gian th\u1ef1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Can_cu_phap_ly_nen_tang\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Muc_tieu_quan_ly_tuan_thu\" >M\u1ee5c ti\u00eau qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#He_thong_danh_gia_phan_loai_muc_do_tuan_thu_va_ho_so_dien_tu_nguoi_nop_thue\" >H\u1ec7 th\u1ed1ng \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_nen_chu_dong_tim_hieu_che_do_uu_tien_nay\" >V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00ean ch\u1ee7 \u0111\u1ed9ng t\u00ecm hi\u1ec3u ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean n\u00e0y?<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Giam_thieu_rui_ro_thanh_tra_kiem_tra_dot_xuat\" >Gi\u1ea3m thi\u1ec3u r\u1ee7i ro thanh tra, ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Rut_ngan_thoi_gian_xu_ly_APA_MAP\" >R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd APA, MAP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Nang_cao_uy_tin_xep_hang_tuan_thu_voi_co_quan_quan_ly_thue\" >N\u00e2ng cao uy t\u00edn, x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/uu-tien-nguoi-nop-thue-co-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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_nguoi_nop_thue_co_giao_dich_lien_ket_gom_nhung_gi\"><\/span><b>\u01afu ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4848\" aria-describedby=\"caption-attachment-4848\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4848\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket-bao-gom-nhung-gi.jpg\" alt=\"\u01afu ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket-bao-gom-nhung-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket-bao-gom-nhung-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket-bao-gom-nhung-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket-bao-gom-nhung-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket-bao-gom-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4848\" class=\"wp-caption-text\">\u01afu ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c \u01b0u ti\u00ean \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n tu\u00e2n th\u1ee7 t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. C\u1ee5 th\u1ec3, ch\u1ebf \u0111\u1ed9 n\u00e0y bao g\u1ed3m ba nh\u00f3m quy\u1ec1n l\u1ee3i ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin tr\u01b0\u1edbc, trong v\u00e0 sau khi k\u00ea khai ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c \u01b0u ti\u00ean v\u1ec1 th\u1ee7 t\u1ee5c x\u1eed l\u00fd h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng th\u1ecfa thu\u1eadn x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA), th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) v\u00e0 h\u1ed3 s\u01a1 trao \u0111\u1ed5i th\u00f4ng tin;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 n\u1ed9i dung c\u1ed1t l\u00f5i v\u00e0 c\u0169ng l\u00e0 ph\u1ea7n m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 nh\u1ea5t tr\u01b0\u1edbc khi c\u00e2n nh\u1eafc \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trao_doi_thong_tin_truoc_trong_va_sau_khi_ke_khai_giao_dich_lien_ket\"><\/span><b>Trao \u0111\u1ed5i th\u00f4ng tin tr\u01b0\u1edbc, trong v\u00e0 sau khi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng kh\u00f3 kh\u0103n l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 s\u1ef1 b\u1ea5t \u0111\u1ecbnh trong c\u00e1ch c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft sau khi h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p. V\u1edbi quy\u1ec1n \u01b0u ti\u00ean trao \u0111\u1ed5i th\u00f4ng tin xuy\u00ean su\u1ed1t c\u1ea3 ba giai \u0111o\u1ea1n, doanh nghi\u1ec7p c\u00f3 c\u01a1 h\u1ed9i l\u00e0m r\u00f5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, c\u01a1 s\u1edf d\u1eef li\u1ec7u so s\u00e1nh v\u00e0 c\u00e1c gi\u1ea3 \u0111\u1ecbnh s\u1eed d\u1ee5ng ngay t\u1eeb \u0111\u1ea7u, thay v\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh sau khi b\u1ecb thanh tra. \u0110\u00e2y l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong vi\u1ec7c gi\u1ea3m r\u1ee7i ro tranh ch\u1ea5p v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_thu_tuc_APA_MAP_va_Ho_so_trao_doi_thong_tin\"><\/span><b>\u01afu ti\u00ean th\u1ee7 t\u1ee5c APA, MAP v\u00e0 H\u1ed3 s\u01a1 trao \u0111\u1ed5i th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf tr\u01b0\u1edbc (APA) v\u00e0 th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) v\u1ed1n l\u00e0 hai c\u01a1 ch\u1ebf \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft quy m\u00f4 l\u1edbn quan t\u00e2m, b\u1edfi c\u1ea3 hai gi\u00fap x\u00e1c l\u1eadp tr\u01b0\u1edbc c\u00e1ch t\u00ednh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u00f4ng nh\u1eadn, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf h\u1ed3i t\u1ed1. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, th\u1eddi gian x\u1eed l\u00fd c\u00e1c h\u1ed3 s\u01a1 n\u00e0y th\u01b0\u1eddng k\u00e9o d\u00e0i do kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c th\u1ea9m \u0111\u1ecbnh l\u1edbn. Ch\u00ednh s\u00e1ch \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft cho ph\u00e9p r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd c\u00e1c h\u1ed3 s\u01a1 APA, MAP v\u00e0 h\u1ed3 s\u01a1 trao \u0111\u1ed5i th\u00f4ng tin, gi\u00fap doanh nghi\u1ec7p s\u1edbm c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 ch\u1eafc ch\u1eafn v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Canh_bao_rui_ro_va_ho_tro_tuan_thu_doi_voi_giao_dich_lien_ket\"><\/span><b>C\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i hai quy\u1ec1n l\u1ee3i tr\u00ean, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u01b0u ti\u00ean c\u00f2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ee7 \u0111\u1ed9ng c\u1ea3nh b\u00e1o r\u1ee7i ro li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft, thay v\u00ec \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t khi \u0111\u00e3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t. \u0110\u00e2y l\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn ph\u00f2ng ng\u1eeba ch\u1ee7 \u0111\u1ed9ng, ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 hi\u1ec7n \u0111\u1ea1i m\u00e0 nhi\u1ec1u qu\u1ed1c gia \u0111ang \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft tham kh\u1ea3o th\u00eam <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u1eadp nh\u1eadt \u0111\u1ed3ng b\u1ed9 c\u00e1c thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft trong c\u00f9ng giai \u0111o\u1ea1n n\u00e0y.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_tri_uu_tien_giao_dich_lien_ket_trong_tong_the_che_do_uu_tien_cua_nguoi_nop_thue\"><\/span><b>V\u1ecb tr\u00ed \u01b0u ti\u00ean giao d\u1ecbch li\u00ean k\u1ebft trong t\u1ed5ng th\u1ec3 ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb c\u1ee7a ch\u00ednh s\u00e1ch n\u00e0y, c\u1ea7n \u0111\u1eb7t \u01b0u ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft trong b\u1ee9c tranh t\u1ed5ng th\u1ec3 c\u00e1c h\u00ecnh th\u1ee9c \u01b0u ti\u00ean m\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh. Theo \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1ed3ng th\u1eddi nhi\u1ec1u nh\u00f3m \u01b0u ti\u00ean kh\u00e1c nhau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_ve_phuong_thuc_kiem_tra_giam_sat\"><\/span><b>\u01afu ti\u00ean v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m tra, gi\u00e1m s\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u01b0u ti\u00ean c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m tra, gi\u00e1m s\u00e1t t\u1eeb xa tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, \u0111\u1ed3ng th\u1eddi kh\u00f4ng b\u1ecb \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf, tr\u1eeb khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u r\u1ee7i ro cao. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c thanh tra tr\u1ef1c ti\u1ebfp cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_khi_xep_hang_tuan_thu\"><\/span><b>\u01afu ti\u00ean khi x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch n\u00e0y c\u00f2n t\u1ea1o l\u1ee3i th\u1ebf cho doanh nghi\u1ec7p khi \u0111\u01b0\u1ee3c xem x\u00e9t x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 trong quan h\u1ec7 v\u1edbi c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan, g\u00f3p ph\u1ea7n n\u00e2ng cao uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_ap_dung_chuong_trinh_ho_tro_nang_cao_tuan_thu_tu_nguyen\"><\/span><b>\u01afu ti\u00ean \u00e1p d\u1ee5ng ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 n\u00e2ng cao tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u01b0u ti\u00ean c\u00f2n c\u00f3 c\u01a1 h\u1ed9i ti\u1ebfp c\u1eadn tr\u01b0\u1edbc c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 n\u00e2ng cao tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n do c\u01a1 quan thu\u1ebf tri\u1ec3n khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong t\u1ed5ng th\u1ec3 \u0111\u00f3, c\u00f3 th\u1ec3 th\u1ea5y \u01b0u ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 nh\u00f3m quy\u1ec1n l\u1ee3i mang t\u00ednh \u0111\u1eb7c th\u00f9, ch\u1ec9 \u00e1p d\u1ee5ng ri\u00eang cho nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, m\u1ed9t l\u0129nh v\u1ef1c v\u1ed1n \u0111\u01b0\u1ee3c xem l\u00e0 nh\u1ea1y c\u1ea3m v\u00e0 ph\u1ee9c t\u1ea1p trong qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n nay.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_dung_che_do_uu_tien_nguoi_nop_thue_co_giao_dich_lien_ket_nhu_the_nao\"><\/span><b>\u00c1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c li\u1ec7t k\u00ea quy\u1ec1n l\u1ee3i, kho\u1ea3n 4 \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f2n quy \u0111\u1ecbnh r\u00f5 c\u00e1ch th\u1ee9c c\u01a1 quan thu\u1ebf t\u1ed5 ch\u1ee9c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1ef1c ti\u1ec5n.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_nhan_gia_han_tam_dung_thu_hoi_tu_dong_tren_he_thong_thong_tin_nganh_Thue\"><\/span><b>C\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m d\u1eebng, thu h\u1ed3i t\u1ef1 \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin ng\u00e0nh Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 quy tr\u00ecnh c\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m d\u1eebng, thu h\u1ed3i v\u00e0 c\u1ea5p l\u1ea1i ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u1ee7a ng\u00e0nh thu\u1ebf. Vi\u1ec7c s\u1ed1 h\u00f3a quy tr\u00ecnh n\u00e0y gi\u00fap gi\u1ea3m thi\u1ec3u s\u1ef1 can thi\u1ec7p th\u1ee7 c\u00f4ng, \u0111\u1ed3ng th\u1eddi t\u0103ng t\u00ednh minh b\u1ea1ch trong vi\u1ec7c x\u00e9t duy\u1ec7t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tham_quyen_quyet_dinh\"><\/span><b>Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf l\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m d\u1eebng, thu h\u1ed3i v\u00e0 c\u1ea5p l\u1ea1i ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a ra tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 ph\u00e2n lo\u1ea1i r\u1ee7i ro t\u1ef1 \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, sau \u0111\u00f3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_ra_soat_giam_sat_cua_co_quan_thue_quan_ly_truc_tiep\"><\/span><b>Tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, x\u00e1c nh\u1eadn vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, theo d\u00f5i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3, gi\u00e1m s\u00e1t vi\u1ec7c duy tr\u00ec c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u ti\u00ean theo quy \u0111\u1ecbnh. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t danh hi\u1ec7u c\u1ed1 \u0111\u1ecbnh, m\u00e0 \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i duy tr\u00ec li\u00ean t\u1ee5c m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 \u0111\u1ec3 kh\u00f4ng b\u1ecb t\u1ea1m d\u1eebng ho\u1eb7c thu h\u1ed3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_ket_noi_chia_se_du_lieu_dien_tu_theo_thoi_gian_thuc\"><\/span><b>H\u1ec7 th\u1ed1ng k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed theo th\u1eddi gian th\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f2n c\u00f3 tr\u00e1ch nhi\u1ec7m thi\u1ebft l\u1eadp, v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u01b0u ti\u00ean nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 c\u1ea3nh b\u00e1o s\u1edbm theo th\u1eddi gian g\u1ea7n th\u1ef1c. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd: \u0111\u1ec3 \u0111\u01b0\u1ee3c v\u00e0 gi\u1eef \u0111\u01b0\u1ee3c ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean, h\u1ea1 t\u1ea7ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft, c\u1ea7n \u0111\u00e1p \u1ee9ng kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i, chia s\u1ebb theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_nen_tang\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4847\" aria-describedby=\"caption-attachment-4847\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4847\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Che-do-uu-tien-nguo-nop-thue-co-giao-dich-lien-ket.jpg\" alt=\"Ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean ng\u01b0\u1edd n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Che-do-uu-tien-nguo-nop-thue-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Che-do-uu-tien-nguo-nop-thue-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Che-do-uu-tien-nguo-nop-thue-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Che-do-uu-tien-nguo-nop-thue-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Che-do-uu-tien-nguo-nop-thue-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4847\" class=\"wp-caption-text\">\u01afu ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch \u01b0u ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP kh\u00f4ng ph\u1ea3i l\u00e0 quy \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp, m\u00e0 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng c\u1ee7a \u0110i\u1ec1u 34 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tieu_quan_ly_tuan_thu\"><\/span><b>M\u1ee5c ti\u00eau qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 34, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 nh\u1eb1m ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3, khuy\u1ebfn kh\u00edch s\u1ef1 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n v\u00e0 t\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh c\u00f4ng b\u1eb1ng cho t\u1ea5t c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_danh_gia_phan_loai_muc_do_tuan_thu_va_ho_so_dien_tu_nguoi_nop_thue\"><\/span><b>H\u1ec7 th\u1ed1ng \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng \u0111\u00e1nh gi\u00e1 v\u00e0 ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, \u0111\u1ed3ng th\u1eddi duy tr\u00ec h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed cho t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, bao g\u1ed3m th\u00f4ng tin v\u1ec1 t\u1ea7n su\u1ea5t vi ph\u1ea1m, t\u00ednh ch\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 c\u1ee7a h\u00e0nh vi vi ph\u1ea1m, m\u1ee9c \u0111\u1ed9 h\u1ee3p t\u00e1c v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu\u1ebf, ki\u1ec3m tra, ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u00e2y ch\u00ednh l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_nen_chu_dong_tim_hieu_che_do_uu_tien_nay\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00ean ch\u1ee7 \u0111\u1ed9ng t\u00ecm hi\u1ec3u ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean n\u00e0y?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ho\u1eb7c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft trong n\u01b0\u1edbc, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng t\u00ecm hi\u1ec3u v\u00e0 h\u01b0\u1edbng \u0111\u1ebfn ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch chi\u1ebfn l\u01b0\u1ee3c.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_thieu_rui_ro_thanh_tra_kiem_tra_dot_xuat\"><\/span><b>Gi\u1ea3m thi\u1ec3u r\u1ee7i ro thanh tra, ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o di\u1ec7n \u01b0u ti\u00ean, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf tr\u1eeb khi c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro cao, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c ki\u1ec3m tra, gi\u00e1m s\u00e1t t\u1eeb xa tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian, ngu\u1ed3n l\u1ef1c d\u00e0nh cho vi\u1ec7c ti\u1ebfp \u0111o\u00e0n thanh tra, ki\u1ec3m tra tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rut_ngan_thoi_gian_xu_ly_APA_MAP\"><\/span><b>R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd APA, MAP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft gi\u00e1 tr\u1ecb l\u1edbn, vi\u1ec7c \u0111\u01b0\u1ee3c \u01b0u ti\u00ean x\u1eed l\u00fd h\u1ed3 s\u01a1 APA, MAP gi\u00fap x\u00e1c l\u1eadp s\u1edbm c\u00e1ch t\u00ednh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn, t\u1eeb \u0111\u00f3 tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_cao_uy_tin_xep_hang_tuan_thu_voi_co_quan_quan_ly_thue\"><\/span><b>N\u00e2ng cao uy t\u00edn, x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c c\u00f4ng nh\u1eadn thu\u1ed9c di\u1ec7n \u01b0u ti\u00ean c\u0169ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p c\u00f3 h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 t\u1ed1t, \u0111i\u1ec1u n\u00e0y gi\u00e1n ti\u1ebfp n\u00e2ng cao uy t\u00edn khi l\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ed1i t\u00e1c, ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u0111\u1ec3 h\u01b0\u1edfng \u0111\u01b0\u1ee3c ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, c\u0169ng nh\u01b0 duy tr\u00ec kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo th\u1eddi gian g\u1ea7n th\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 c\u1ee5 th\u1ec3 m\u1ee9c \u0111\u1ed9 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh tu\u00e2n th\u1ee7 ph\u00f9 h\u1ee3p,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 h\u01b0\u1edbng \u0111i r\u00f5 r\u00e0ng\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;\">\u01afu ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, g\u00f3i g\u1ecdn trong ba quy\u1ec1n l\u1ee3i c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trao \u0111\u1ed5i th\u00f4ng tin xuy\u00ean su\u1ed1t qu\u00e1 tr\u00ecnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean x\u1eed l\u00fd h\u1ed3 s\u01a1 APA, MAP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 h\u1ed3 s\u01a1 trao \u0111\u1ed5i th\u00f4ng tin, c\u00f9ng c\u01a1 ch\u1ebf c\u1ea3nh b\u00e1o r\u1ee7i ro, h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 ch\u1ee7 \u0111\u1ed9ng t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y kh\u00f4ng ph\u1ea3i m\u1ed9t \u0111\u1eb7c quy\u1ec1n c\u1ed1 \u0111\u1ecbnh, m\u00e0 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 li\u00ean t\u1ee5c tr\u00ean n\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, \u0111\u00fang tinh th\u1ea7n qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 t\u1ea1i \u0110i\u1ec1u 34 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c n\u1eafm r\u00f5 v\u00e0 ch\u1ee7 \u0111\u1ed9ng h\u01b0\u1edbng \u0111\u1ebfn ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean n\u00e0y ch\u00ednh l\u00e0 c\u00e1ch thi\u1ebft th\u1ef1c nh\u1ea5t \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 v\u01b0\u1edbng m\u1eafc n\u00e0o li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eebng ng\u1ea7n ng\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chi ti\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u01afu ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ch\u00ednh s\u00e1ch m\u1edbi ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026 theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, m\u1edf ra c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c trao \u0111\u1ed5i th\u00f4ng tin xuy\u00ean su\u1ed1t qu\u00e1 tr\u00ecnh k\u00ea khai, \u01b0u ti\u00ean x\u1eed l\u00fd h\u1ed3 s\u01a1 APA, MAP [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4847,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4846","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=4846"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4846\/revisions"}],"predecessor-version":[{"id":4849,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4846\/revisions\/4849"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4847"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}