{"id":4888,"date":"2026-08-07T15:41:53","date_gmt":"2026-08-07T08:41:53","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4888"},"modified":"2026-08-07T15:41:53","modified_gmt":"2026-08-07T08:41:53","slug":"khuon-kho-phap-ly-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/","title":{"rendered":"T\u1ed5ng h\u1ee3p khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam v\u1eeba b\u01b0\u1edbc sang m\u1ed9t ch\u01b0\u01a1ng m\u1edbi khi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u548c <\/span><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-95-2026-tt-btc-huong-dan-hiep-dinh-tranh-danh-thue-hai-lan-va-ngan-ngua-tron-thue-439970-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/a><\/strong><\/span><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, thay th\u1ebf to\u00e0n b\u1ed9 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quen thu\u1ed9c su\u1ed1t 6 n\u0103m qua. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 h\u00e0nh tr\u00ecnh g\u1ea7n 30 n\u0103m h\u00ecnh th\u00e0nh khung ph\u00e1p l\u00fd n\u00e0y, t\u1eeb Th\u00f4ng t\u01b0 74-TC\/TCT n\u0103m 1997 \u0111\u1ebfn c\u00e1c v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t, \u0111\u1ed3ng th\u1eddi ch\u1ec9 r\u00f5 nh\u1eefng thay \u0111\u1ed5i c\u1ed1t l\u00f5i v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, h\u1ed3 s\u01a1 k\u00ea khai v\u00e0 ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb m\u00e0 doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt ngay \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu.<\/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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Vi_sao_doanh_nghiep_can_nam_ro_khuon_kho_phap_ly_ve_giao_dich_lien_ket\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Ban_chat_cua_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\" >B\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Doi_tuong_chiu_tac_dong\" >\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Toan_canh_khuon_kho_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam_qua_tung_giai_doan\" >To\u00e0n c\u1ea3nh khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam qua t\u1eebng giai \u0111o\u1ea1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Giai_doan_dat_nen_mong_1997_%E2%80%93_2013\" >Giai \u0111o\u1ea1n \u0111\u1eb7t n\u1ec1n m\u00f3ng (1997 &#8211; 2013)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Giai_doan_hinh_thanh_khung_phap_ly_chuyen_biet_2017_%E2%80%93_2021\" >Giai \u0111o\u1ea1n h\u00ecnh th\u00e0nh khung ph\u00e1p l\u00fd chuy\u00ean bi\u1ec7t (2017 &#8211; 2021)<\/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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Giai_doan_cap_nhat_va_tai_cau_truc_2025_%E2%80%93_2026\" >Giai \u0111o\u1ea1n c\u1eadp nh\u1eadt v\u00e0 t\u00e1i c\u1ea5u tr\u00fac (2025 &#8211; 2026)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Bang_tong_hop_khuon_kho_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam\" >B\u1ea3ng t\u1ed5ng h\u1ee3p khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam<\/a><\/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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Tong_hop_diem_moi_Nghi_dinh_2552026ND-CP_ve_giao_dich_lien_ket\" >T\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khuon-kho-phap-ly-ve-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><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_ro_khuon_kho_phap_ly_ve_giao_dich_lien_ket\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4889\" aria-describedby=\"caption-attachment-4889\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4889\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4889\" class=\"wp-caption-text\">L\u00fd do doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_cua_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\"><\/span><b>B\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, v\u0103n b\u1ea3n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026,\u00a0 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; c\u00e1c giao d\u1ecbch vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh; giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; c\u0169ng nh\u01b0 c\u00e1c th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u1ecbnh ngh\u0129a n\u00e0y kh\u00f4ng thay \u0111\u1ed5i nhi\u1ec1u so v\u1edbi c\u00e1c ngh\u1ecb \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 nh\u01b0ng ph\u1ea1m vi li\u1ec7t k\u00ea ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 h\u01a1n \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng &#8220;l\u00e1ch&#8221; qua c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch phi truy\u1ec1n th\u1ed1ng nh\u01b0 chia s\u1ebb ngu\u1ed3n l\u1ef1c, h\u1ee3p l\u1ef1c t\u1eadp \u0111o\u00e0n hay giao d\u1ecbch kinh t\u1ebf s\u1ed1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3 m\u1ed9t khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ee7 ch\u1eb7t ch\u1ebd, doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 \u0111\u1ecbnh gi\u00e1 n\u1ed9i b\u1ed9 theo h\u01b0\u1edbng d\u1ecbch chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t cao sang n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do v\u00ec sao nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp lu\u00f4n \u0111\u01b0\u1ee3c nh\u1ea5n m\u1ea1nh xuy\u00ean su\u1ed1t m\u1ecdi v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam: gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn hay t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn trong giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_tac_dong\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng cho m\u1ecdi t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft, kh\u00f4ng ch\u1ec9 ri\u00eang doanh nghi\u1ec7p FDI. Doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n, quan h\u1ec7 vay v\u1ed1n, quan h\u1ec7 nh\u00e2n s\u1ef1 \u0111i\u1ec1u h\u00e0nh ho\u1eb7c quan h\u1ec7 nh\u00e2n th\u00e2n v\u1edbi \u0111\u1ed1i t\u00e1c giao d\u1ecbch c\u0169ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Toan_canh_khuon_kho_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam_qua_tung_giai_doan\"><\/span><b>To\u00e0n c\u1ea3nh khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam qua t\u1eebng giai \u0111o\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4891\" aria-describedby=\"caption-attachment-4891\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4891\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1.jpg\" alt=\"To\u00e0n c\u1ea3nh khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam qua t\u1eebng giai \u0111o\u1ea1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4891\" class=\"wp-caption-text\">To\u00e0n c\u1ea3nh khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam qua t\u1eebng giai \u0111o\u1ea1n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u1ea7n nh\u00ecn l\u1ea1i h\u00e0nh tr\u00ecnh g\u1ea7n 30 n\u0103m h\u00ecnh th\u00e0nh v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a khung ph\u00e1p l\u00fd qua ba giai \u0111o\u1ea1n ch\u00ednh:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_dat_nen_mong_1997_%E2%80%93_2013\"><\/span><b>Giai \u0111o\u1ea1n \u0111\u1eb7t n\u1ec1n m\u00f3ng (1997 &#8211; 2013)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n s\u1edbm nh\u1ea5t \u0111\u1eb7t n\u1ec1n m\u00f3ng cho khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam l\u00e0 Th\u00f4ng t\u01b0 74-TC\/TCT ng\u00e0y 20\/10\/1997 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, h\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 theo Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n mang t\u00ednh kh\u1edfi \u0111\u1ea7u, g\u1eafn li\u1ec1n b\u1ed1i c\u1ea3nh thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i giai \u0111o\u1ea1n \u0111\u1ea7u m\u1edf c\u1eeda kinh t\u1ebf, ch\u01b0a \u0111\u1ec1 c\u1eadp tr\u1ef1c di\u1ec7n \u0111\u1ebfn kh\u00e1i ni\u1ec7m &#8220;giao d\u1ecbch li\u00ean k\u1ebft&#8221; nh\u01b0 hi\u1ec7n nay.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc ngo\u1eb7t th\u1ef1c s\u1ef1 \u0111\u1ebfn v\u1edbi Th\u00f4ng t\u01b0 117\/2005\/TT-BTC, v\u0103n b\u1ea3n \u0111\u1ea7u ti\u00ean h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean Vi\u1ec7t Nam ch\u00ednh th\u1ee9c lu\u1eadt h\u00f3a nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf (chu\u1ea9n m\u1ef1c c\u1ee7a OECD). \u0110\u1ebfn n\u0103m 2010, Th\u00f4ng t\u01b0 66\/2010\/TT-BTC ra \u0111\u1eddi thay th\u1ebf Th\u00f4ng t\u01b0 117\/2005, ho\u00e0n thi\u1ec7n h\u01a1n c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u0103m 2013, c\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 201\/2013\/TT-BTC, \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng: doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, thay v\u00ec ch\u1ec9 b\u1ecb ki\u1ec3m tra, \u1ea5n \u0111\u1ecbnh sau khi ph\u00e1t sinh giao d\u1ecbch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_hinh_thanh_khung_phap_ly_chuyen_biet_2017_%E2%80%93_2021\"><\/span><b>Giai \u0111o\u1ea1n h\u00ecnh th\u00e0nh khung ph\u00e1p l\u00fd chuy\u00ean bi\u1ec7t (2017 &#8211; 2021)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n n\u00e0y ch\u1ee9ng ki\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, th\u1ec3 hi\u1ec7n quy\u1ebft t\u00e2m si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd chuy\u1ec3n gi\u00e1 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n c\u1ea5p Ngh\u1ecb \u0111\u1ecbnh \u0111\u1ea7u ti\u00ean chuy\u00ean bi\u1ec7t quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u01b0a ra quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u00f4ng c\u1ee5 h\u1eefu hi\u1ec7u \u0111\u1ec3 ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng &#8220;v\u1ed1n m\u1ecfng&#8221; (thin capitalization), m\u1ed9t h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 ph\u1ed5 bi\u1ebfn th\u00f4ng qua giao d\u1ecbch vay v\u1ed1n n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ebfn n\u0103m 2020, Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 20\/2017, \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 n\u00e2ng tr\u1ea7n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1eeb 20% l\u00ean 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ed9ng chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao (EBITDA), \u0111\u1ed3ng th\u1eddi cho ph\u00e9p chuy\u1ec3n ti\u1ebfp ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 v\u00e0i th\u00e1ng sau, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 05\/11\/2020, \u0111\u00e3 thay th\u1ebf to\u00e0n b\u1ed9 c\u1ea3 Ngh\u1ecb \u0111\u1ecbnh 20\/2017 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 68\/2020, tr\u1edf th\u00e0nh v\u0103n b\u1ea3n tr\u1ee5 c\u1ed9t c\u1ee7a khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft trong su\u1ed1t giai \u0111o\u1ea1n 2020 &#8211; 2026. Ngh\u1ecb \u0111\u1ecbnh 132\/2020 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7: nguy\u00ean t\u1eafc ph\u00e2n t\u00edch so s\u00e1nh, ba ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 ba c\u1ea5p (H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia), c\u00f9ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1. \u0110i k\u00e8m v\u1edbi \u0111\u00f3, Th\u00f4ng t\u01b0 45\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn chi ti\u1ebft vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf APA theo khung ph\u00e1p l\u00fd m\u1edbi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_cap_nhat_va_tai_cau_truc_2025_%E2%80%93_2026\"><\/span><b>Giai \u0111o\u1ea1n c\u1eadp nh\u1eadt v\u00e0 t\u00e1i c\u1ea5u tr\u00fac (2025 &#8211; 2026)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau g\u1ea7n 5 n\u0103m \u00e1p d\u1ee5ng, khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n c\u1eadp nh\u1eadt m\u1ea1nh m\u1ebd \u0111\u1ec3 b\u1eaft k\u1ecbp c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf m\u1edbi, \u0111\u1eb7c bi\u1ec7t l\u00e0 s\u00e1ng ki\u1ebfn ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u (BEPS) v\u00e0 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, ban h\u00e0nh ng\u00e0y 10\/02\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 27\/3\/2025, s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 n\u1ed9i dung quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, t\u1eadp trung v\u00e0o vi\u1ec7c l\u00e0m r\u00f5 h\u01a1n c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua quan h\u1ec7 b\u1ea3o l\u00e3nh, cho vay v\u1ed1n (\u0111\u1eb7c bi\u1ec7t l\u00e0 lo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p \u0111i vay), b\u1ed5 sung tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p cung c\u1ea5p th\u00f4ng tin c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi thay th\u1ebf m\u1eabu Ph\u1ee5 l\u1ee5c I v\u1ec1 th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc ngo\u1eb7t l\u1edbn nh\u1ea5t l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ban h\u00e0nh ng\u00e0y 30\/6\/2026 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf ho\u00e0n to\u00e0n c\u1ea3 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u1eabn Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u1edbi g\u1ed3m Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15. So v\u1edbi th\u1ebf h\u1ec7 v\u0103n b\u1ea3n tr\u01b0\u1edbc, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP h\u1ec7 th\u1ed1ng h\u00f3a l\u1ea1i to\u00e0n b\u1ed9 nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp, l\u00e0m r\u00f5 h\u01a1n kh\u00e1i ni\u1ec7m &#8220;kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n&#8221; (t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn 75), \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp c\u1ea7n l\u1ef1a ch\u1ecdn t\u00f9y theo m\u1ee9c \u0111\u1ed9 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Song song \u0111\u00f3, Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng ng\u00e0y 01\/7\/2026, \u0111\u00e3 h\u1ee3p nh\u1ea5t ba m\u1ea3ng nghi\u1ec7p v\u1ee5 tr\u01b0\u1edbc \u0111\u00e2y quy \u0111\u1ecbnh r\u1ea3i r\u00e1c: h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA), th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP), v\u00e0 h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf APA trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf \u0111\u1ed3ng th\u1eddi Th\u00f4ng t\u01b0 201\/2013\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 45\/2021\/TT-BTC, \u0111\u00e1nh d\u1ea5u l\u1ea7n \u0111\u1ea7u ti\u00ean Vi\u1ec7t Nam c\u00f3 m\u1ed9t v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n, \u0111\u1ed3ng b\u1ed9 v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf g\u1eafn li\u1ec1n v\u1edbi c\u01a1 ch\u1ebf APA cho giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_tong_hop_khuon_kho_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4892\" aria-describedby=\"caption-attachment-4892\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4892\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam.jpg\" alt=\"B\u1ea3ng t\u1ed5ng h\u1ee3p khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4892\" class=\"wp-caption-text\">B\u1ea3ng t\u1ed5ng h\u1ee3p khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tr\u1ea3i qua g\u1ea7n 30 n\u0103m h\u00ecnh th\u00e0nh v\u00e0 ph\u00e1t tri\u1ec3n, khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u0111i qua nhi\u1ec1u l\u1ea7n s\u1eeda \u0111\u1ed5i, thay th\u1ebf \u0111\u1ec3 ng\u00e0y c\u00e0ng ti\u1ec7m c\u1eadn c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1. B\u1ea3ng t\u1ed5ng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ea5u th\u00e0nh khung ph\u00e1p l\u00fd n\u00e0y theo tr\u00ecnh t\u1ef1 th\u1eddi gian, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n n\u00e0o \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c, v\u0103n b\u1ea3n n\u00e0o \u0111\u00e3 b\u1ecb thay th\u1ebf v\u00e0 vai tr\u00f2 c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng v\u0103n b\u1ea3n.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center;\"><b>V\u0103n b\u1ea3n\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Hi\u1ec7u l\u1ef1c\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u89d2\u8272<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 74\/1997\/TC-TCT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/10\/1997<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u0111\u1eb7t n\u1ec1n m\u00f3ng \u0111\u1ea7u ti\u00ean, g\u1eafn v\u1edbi thu\u1ebf \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 117\/2005\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19\/12\/2005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ea7n \u0111\u1ea7u h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22\/04\/2010<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thay th\u1ebf Th\u00f4ng t\u01b0 117\/2005, ho\u00e0n thi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 201\/2013\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/12\/2013<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ea7n \u0111\u1ea7u quy \u0111\u1ecbnh c\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 gi\u00e1 (APA)\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24\/02\/2017<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n c\u1ea5p Ngh\u1ecb \u0111\u1ecbnh chuy\u00ean bi\u1ec7t \u0111\u1ea7u ti\u00ean, \u0111\u1eb7t tr\u1ea7n chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c68\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24\/6\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda tr\u1ea7n chi ph\u00ed l\u00e3i vay t\u1eeb 20% l\u00ean 30% EBITDA<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">05\/11\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n tr\u1ee5 c\u1ed9t giai \u0111o\u1ea1n 2020 &#8211; 2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45\/2021\/TT-BTC \u901a\u51fd\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18\/6\/2021<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ebft hi\u1ec7u l\u1ef1c, \u0111\u01b0\u1ee3c thay b\u1edfi Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf APA\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\/02\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c 27\/03\/2025, h\u1ebft hi\u1ec7u l\u1ef1c 01\/7\/2026\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, thay Ph\u1ee5 l\u1ee5c I\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\/06\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n tr\u1ee5 c\u1ed9t hi\u1ec7n h\u00e0nh, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p nh\u1ea5t h\u01b0\u1edbng d\u1eabn DTA, MAP v\u00e0 APA cho giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t v\u0103n b\u1ea3n \u0111\u01a1n l\u1ebb m\u00e0 l\u00e0 c\u1ea3 m\u1ed9t h\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c b\u1ed3i \u0111\u1eafp qua nhi\u1ec1u giai \u0111o\u1ea1n, ph\u1ea3n \u00e1nh xu h\u01b0\u1edbng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng r\u00f5 n\u00e9t. T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, hai v\u0103n b\u1ea3n \u0111\u00f3ng vai tr\u00f2 tr\u1ee5 c\u1ed9t m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, \u0111\u1ec1u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_diem_moi_Nghi_dinh_2552026ND-CP_ve_giao_dich_lien_ket\"><\/span><b>T\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ng\u00e0y 09\/7\/2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-van-4697-ct-cs\/\">C\u00f4ng v\u0103n 4697\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u1edbi thi\u1ec7u chi ti\u1ebft c\u00e1c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> so v\u1edbi khung ph\u00e1p l\u00fd c\u0169 (Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP). \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft ch\u00ednh x\u00e1c nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh k\u1ef9 thu\u1eadt v\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd theo t\u1eebng nh\u00f3m n\u1ed9i dung, k\u00e8m \u0111i\u1ec1u kho\u1ea3n c\u0103n c\u1ee9 v\u00e0 m\u1ee5c \u0111\u00edch s\u1eeda \u0111\u1ed5i.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung s\u1eeda \u0111\u1ed5i<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u kho\u1ea3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76ee\u7684<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u539f\u5219\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1eabn chi\u1ebfu nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf theo kho\u1ea3n 4 \u0110i\u1ec1u 6 v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf theo kho\u1ea3n 1 \u0110i\u1ec1u 22 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bcd\u8bed\u89e3\u91ca\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 ho\u00e0n thi\u1ec7n \u0111\u1ecbnh ngh\u0129a &#8220;C\u00f4ng ty m\u1eb9 t\u1ed1i cao&#8221;, &#8220;Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf&#8221; (d\u1eabn chi\u1ebfu Ngh\u1ecb quy\u1ebft 107\/2023\/QH15, Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP); ho\u00e0n thi\u1ec7n \u0111\u1ecbnh ngh\u0129a &#8220;Giao d\u1ecbch li\u00ean k\u1ebft&#8221;, &#8220;H\u1ed3 s\u01a1 qu\u1ed1c gia&#8221;, &#8220;H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u&#8221;, &#8220;T\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng&#8221;\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, th\u1ed1ng nh\u1ea5t khi \u00e1p d\u1ee5ng\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft qua h\u00ecnh th\u1ee9c <\/span><b>m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/b><span style=\"font-weight: 400;\"> (t\u01b0\u01a1ng t\u1ef1 vay, cho vay) gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t; b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc l\u00e0m nhi\u1ec7m v\u1ee5 mua b\u00e1n, x\u1eed l\u00fd n\u1ee3\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, kh\u1eafc ph\u1ee5c v\u01b0\u1edbng m\u1eafc th\u1ef1c ti\u1ec5n\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 17<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1eabn chi\u1ebfu c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025; <\/span><b>b\u1ed5 sung C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia<\/b><span style=\"font-weight: 400;\">; b\u1ed5 sung <\/span><b>th\u1ee9 t\u1ef1 \u01b0u ti\u00ean<\/b><span style=\"font-weight: 400;\">:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u c\u00f4ng b\u1ed1 c\u00f4ng khai<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng ngu\u1ed3n d\u1eef li\u1ec7u tin c\u1eady, minh b\u1ea1ch h\u00f3a vi\u1ec7c l\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u so s\u00e1nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy\u1ec1n ngh\u0129a v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 18<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1eabn chi\u1ebfu theo kho\u1ea3n 1, 2 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025; \u0111\u1ed5i &#8220;c\u00f4ng ty kinh doanh l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf&#8221; th\u00e0nh <\/span><b>&#8220;t\u1ed5 ch\u1ee9c kinh doanh l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf&#8221;<\/b><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 thu\u1eadt ng\u1eef ph\u00e1p l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a (CbCR)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 19<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu x\u00e1c \u0111\u1ecbnh theo <\/span><b>n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o<\/b><span style=\"font-weight: 400;\"> (tr\u01b0\u1edbc \u0111\u00e2y theo k\u1ef3 t\u00ednh thu\u1ebf); gi\u1eef ng\u01b0\u1ee1ng <\/span><b>750 tri\u1ec7u Euro<\/b><span style=\"font-weight: 400;\">; b\u1ed5 sung t\u1ef7 gi\u00e1 quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 ch\u00e9o th\u00e1ng 12 do Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1; l\u00e0m r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n ho\u1eb7c ph\u1ea3i n\u1ed9p CbCR; quy \u0111\u1ecbnh n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng <\/span><b>XML m\u00e3 h\u00f3a<\/b><span style=\"font-weight: 400;\"> qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf; Th\u00f4ng b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p theo M\u1eabu 01\/TB-BCLN, ch\u1ec9 n\u1ed9p 1 l\u1ea7n, c\u1eadp nh\u1eadt trong 90 ng\u00e0y n\u1ebfu c\u00f3 thay \u0111\u1ed5i\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00f9 h\u1ee3p h\u01b0\u1edbng d\u1eabn OECD (H\u00e0nh \u0111\u1ed9ng BEPS 13), t\u0103ng minh b\u1ea1ch<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c h\u1ee3p h\u01b0\u1edbng d\u1eabn OECD (H\u00e0nh \u0111\u1ed9ng BEPS 13), t\u0103ng minh b\u1ea1ch\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><b>N\u00e2ng ng\u01b0\u1ee1ng doanh thu l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">, <\/span><b>b\u1ecf ti\u00eau ch\u00ed &#8220;kinh doanh ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro th\u1ea5p \u0111\u01b0\u1ee3c mi\u1ec5n h\u1ed3 s\u01a1, gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 21<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung r\u00f5: <\/span><b>kh\u00f4ng s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">; b\u1ed5 sung c\u01a1 ch\u1ebf <\/span><b>&#8220;qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n&#8221;<\/b><span style=\"font-weight: 400;\"> (c\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh, h\u1ed7 tr\u1ee3 k\u00ea khai, b\u1ea3o m\u1eadt th\u00f4ng tin)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n d\u1ecbch t\u1eeb m\u00f4 h\u00ecnh &#8220;qu\u1ea3n l\u00fd r\u1ee7i ro sau&#8221; sang m\u00f4 h\u00ecnh \u0111\u1ed3ng h\u00e0nh, h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m c\u00e1c b\u1ed9, ng\u00e0nh, UBND\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 22<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt t\u00ean g\u1ecdi, ch\u1ee9c n\u0103ng c\u00e1c B\u1ed9, ng\u00e0nh, UBND t\u1ec9nh\/th\u00e0nh sau s\u00e1p nh\u1eadp t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00f9 h\u1ee3p c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c m\u1edbi\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 23<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vay theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho th\u1eddi gian c\u00f2n l\u1ea1i\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c ch\u00ednh s\u00e1ch, quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n c\u1eadp nh\u1eadt c\u0103n c\u1ee9 ph\u00e1p l\u00fd theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, m\u00e0 c\u00f2n mang ba thay \u0111\u1ed5i th\u1ef1c ch\u1ea5t nh\u1ea5t m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ngay:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si\u1ebft ch\u1eb7t v\u00e0 chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo chu\u1ea9n BEPS 13.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t ngay c\u00e1c ti\u00eau ch\u00ed n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i ph\u1ea1m vi ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi kh\u1ed1i l\u01b0\u1ee3ng quy \u0111\u1ecbnh k\u1ef9 thu\u1eadt ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p, vi\u1ec7c c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p, \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1eeb Th\u00f4ng t\u01b0 74-TC\/TCT n\u0103m 1997 \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC n\u0103m 2026, khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 tr\u1ea3i qua m\u1ed9t h\u00e0nh tr\u00ecnh ph\u00e1t tri\u1ec3n li\u00ean t\u1ee5c, ng\u00e0y c\u00e0ng ti\u1ec7m c\u1eadn c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u00e0 minh b\u1ea1ch thu\u1ebf. Vi\u1ec7c n\u1eafm v\u1eefng to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n n\u00e0y, kh\u00f4ng gi\u00fap doanh nghi\u1ec7p \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai, m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c gi\u00e1 giao d\u1ecbch n\u1ed9i b\u1ed9 m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u00e1nh gi\u00e1 c\u1ee5 th\u1ec3 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p m\u00ecnh, c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t, ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 v\u00e0 quy m\u00f4 doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u1ea7n ph\u00e2n t\u00edch s\u00e2u h\u01a1n v\u1ec1 t\u1eebng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo m\u1eabu m\u1edbi nh\u1ea5t, h\u00e3y <\/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 chuy\u00ean s\u00e2u.<\/span><\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><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>Khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam v\u1eeba b\u01b0\u1edbc sang m\u1ed9t ch\u01b0\u01a1ng m\u1edbi khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, thay th\u1ebf to\u00e0n b\u1ed9 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quen thu\u1ed9c su\u1ed1t 6 n\u0103m qua. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 h\u00e0nh tr\u00ecnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4892,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4888","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\/4888","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=4888"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4888\/revisions"}],"predecessor-version":[{"id":4893,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4888\/revisions\/4893"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4892"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}