{"id":4894,"date":"2026-09-17T14:51:15","date_gmt":"2026-09-17T07:51:15","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4894"},"modified":"2026-09-17T14:51:31","modified_gmt":"2026-09-17T07:51:31","slug":"moi-quan-he-lien-ket-theo-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/","title":{"rendered":"12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u5728\u4e0d\u77e5\u4e0d\u89c9\u4e2d\u53d1\u73b0\u81ea\u5df1\u9677\u5165\u4e86\u76f8\u4e92\u5173\u8054\u7684\u5173\u7cfb\u4e4b\u4e2d\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7531\u4e8e\u5bf9\u6b64\u7f3a\u4e4f\u4e86\u89e3\uff0c\u4ed6\u4eec\u5f80\u5f80\u672a\u80fd\u5c65\u884c\u7533\u62a5\u4e49\u52a1\uff0c\u4e5f\u672a\u80fd\u6309\u65f6\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002\u5176\u540e\u679c\u662f\uff0c\u7a0e\u52a1\u673a\u5173\u4f1a\u9a73\u56de\u76f8\u5173\u8d39\u7528\uff0c\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u751a\u81f3\u5728\u5ba1\u8ba1\u548c\u68c0\u67e5\u8fc7\u7a0b\u4e2d\u8ffd\u7f34\u7a0e\u6b3e\u548c\u7f5a\u6b3e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u90a3\u4e48\uff0c\u7b2c255\u53f7\u6cd5\u4ee4\u7a76\u7adf\u91c7\u7528\u54ea\u4e9b\u6807\u51c6\u6765\u754c\u5b9a\u5173\u8054\u65b9\u5173\u7cfb\u5462\uff1f\u672c\u6587\u5c06\u63d0\u4f9b\u8be6\u7ec6\u5206\u6790\uff0c\u5e2e\u52a9\u4f01\u4e1a\u83b7\u5f97\u6700\u5168\u9762\u3001\u6700\u51c6\u786e\u7684\u7406\u89e3\u3002.<\/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\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Bang_tom_tat_nhanh_12_hinh_thuc_xac_dinh_moi_quan_he_lien_ket_theo_Nghi_dinh_255\" >\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u786e\u5b9a\u5a5a\u59fb\u5173\u7cfb\u768412\u79cd\u65b9\u5f0f\u7684\u7b80\u8981\u6982\u8ff0\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Co_so_phap_ly_xac_dinh_moi_quan_he_lien_ket_theo_Nghi_dinh_255\" >\u786e\u5b9a\u96b6\u5c5e\u5173\u7cfb\u7684\u6cd5\u5f8b\u4f9d\u636e\u662f\u7b2c 255 \u53f7\u6cd5\u4ee4\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Vi_sao_doanh_nghiep_can_xac_dinh_dung_moi_quan_he_lien_ket_theo_Nghi_dinh_255\" >\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u6b63\u786e\u8bc6\u522b\u5176\u96b6\u5c5e\u5173\u7cfb\uff1f<\/a><\/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\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Xac_dinh_moi_quan_he_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u786e\u5b9a\u53cc\u65b9\u4e4b\u95f4\u7684\u5173\u7cfb\u3002<\/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\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Quan_he_gop_von\" >\u8d44\u672c\u6295\u5165\u5173\u7cfb<\/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\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Cho_vay_bao_lanh\" >\u8d37\u6b3e\u3001\u62c5\u4fdd<\/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\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Diem_moi_Nghi_dinh_255_Khong_ap_dung_diem_d\" >\u7b2c 255 \u53f7\u6cd5\u4ee4\u65b0\u589e\u8981\u70b9\uff1a\u7b2c d \u70b9\u4e0d\u9002\u7528\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Chi_dinh_dieu_hanh_kiem_soat\" >\u4efb\u547d\u7ecf\u7406\u548c\u4e3b\u7ba1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Quan_he_gia_dinh\" >\u5bb6\u5ead\u5173\u7cfb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Co_so_thuong_tru\" >\u6c38\u4e45\u5c45\u7559\u6743<\/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\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Ca_nhan_dieu_hanh_kiem_soat\" >\u8d1f\u8d23\u4eba\u548c\u63a7\u5236\u8005\u3002\u00a0<\/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\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Doanh_nghiep_dieu_hanh_kiem_soat\" >\u4f01\u4e1a\u7ba1\u7406\u4e0e\u63a7\u5236<\/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\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Diem_moi_cua_Nghi_dinh_2552026ND-CP_Giao_dich_voi_ca_nhan\" >\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u65b0\u589e\u8981\u70b9\uff1a\u4e0e\u4e2a\u4eba\u7684\u4ea4\u6613<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#To_chuc_tin_dung\" >\u4fe1\u8d37\u673a\u6784<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Luu_y_khi_xac_dinh_moi_quan_he_lien_ket_theo_Nghi_dinh_255\" >\u5173\u4e8e\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u786e\u5b9a\u4e0d\u540c\u5f53\u4e8b\u4eba\u4e4b\u95f4\u5173\u7cfb\u7684\u8bf4\u660e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Doanh_nghiep_can_lam_gi_de_ra_soat_moi_quan_he_lien_ket_theo_Nghi_dinh_255\" >\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u5e94\u91c7\u53d6\u54ea\u4e9b\u6b65\u9aa4\u6765\u5ba1\u67e5\u5176\u4e1a\u52a1\u5173\u7cfb\uff1f<\/a><\/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\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_moi_quan_he_lien_ket_theo_Nghi_dinh_255\" >\u5173\u4e8e\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u5173\u7cfb\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Doanh_nghiep_vay_von_ngan_hang_co_tu_dong_bi_coi_la_co_quan_he_lien_ket_voi_ngan_hang_khong\" >\u4ece\u94f6\u884c\u8d37\u6b3e\u7684\u4f01\u4e1a\u662f\u5426\u81ea\u52a8\u88ab\u89c6\u4e3a\u4e0e\u8be5\u94f6\u884c\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Doanh_nghiep_co_chi_nhanh_hach_toan_doc_lap_thi_xac_dinh_quan_he_lien_ket_nhu_the_nao\" >\u5f53\u5206\u652f\u673a\u6784\u62e5\u6709\u72ec\u7acb\u7684\u4f1a\u8ba1\u6838\u7b97\u4f53\u7cfb\u65f6\uff0c\u4f01\u4e1a\u4e0e\u5176\u5206\u652f\u673a\u6784\u4e4b\u95f4\u7684\u5173\u7cfb\u5982\u4f55\u786e\u5b9a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Mot_ca_nhan_gop_von_hoac_dieu_hanh_nhieu_doanh_nghiep_khac_nhau_thi_cac_doanh_nghiep_do_co_bi_coi_la_co_quan_he_lien_ket_voi_nhau_khong\" >\u5982\u679c\u4e00\u4e2a\u4eba\u6295\u8d44\u6216\u7ba1\u7406\u591a\u4e2a\u4e0d\u540c\u7684\u4f01\u4e1a\uff0c\u8fd9\u4e9b\u4f01\u4e1a\u662f\u5426\u88ab\u8ba4\u4e3a\u5f7c\u6b64\u76f8\u5173\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Vay_muon_tien_voi_nguoi_than_cua_nguoi_dieu_hanh_doanh_nghiep_co_bi_coi_la_giao_dich_lien_ket_khong\" >\u5411\u4f01\u4e1a\u9ad8\u7ba1\u7684\u4eb2\u5c5e\u501f\u94b1\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/#Moi_quan_he_lien_ket_theo_Nghi_dinh_255_co_bao_nhieu_hinh_thuc\" >\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u591a\u5c11\u79cd\u5173\u8054\u5173\u7cfb\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tom_tat_nhanh_12_hinh_thuc_xac_dinh_moi_quan_he_lien_ket_theo_Nghi_dinh_255\"><\/span><b>\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u786e\u5b9a\u5a5a\u59fb\u5173\u7cfb\u768412\u79cd\u65b9\u5f0f\u7684\u7b80\u8981\u6982\u8ff0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u65b9\u4fbf\u53c2\u8003\uff0c\u4ee5\u4e0b\u662f\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5217\u51fa\u7684 12 \u79cd\u5f62\u6210\u8054\u7cfb\u5173\u7cfb\u5f62\u5f0f\u7684\u7b80\u8981\u6c47\u603b\u8868\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684 12 \u79cd\u5f62\u5f0f\u7684\u6c47\u603b\u8868\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4e0d\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u534f\u4f1a\u5f62\u5f0f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9002\u7528\u6761\u6b3e\u53ca\u7ec6\u5219<\/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;\">\u76f4\u63a5\u6216\u95f4\u63a5\u62e5\u6709\u51fa\u8d44\u6743<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2265 25% \u5b9e\u6536\u8d44\u672c<\/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;\">\u4e24\u8005\u5747\u7531\u7b2c\u4e09\u65b9\u8d44\u672c\u6295\u8d44\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5404\u65b9\u51fa\u8d44\u226525%\u3002\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;\">\u6301\u6709\u80a1\u4efd\u7684\u80a1\u4e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2265 10% \u603b\u80a1\u6570<\/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;\">\u62c5\u4fdd\u3001\u8d37\u6b3e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672a\u507f\u503a\u52a1\u226525%\uff08\u4ee5\u5b9e\u6536\u8d44\u672c\u8ba1\uff09\u4e14\u672a\u507f\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d&gt;50%\uff08\u4ee5\u5b9e\u6536\u8d44\u672c\u8ba1\uff09<\/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;\">\u4efb\u547d\u4e00\u540d\u9886\u5bfc\u6210\u5458<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&gt; 50% \u6210\u5458\u6216\u5177\u6709\u653f\u7b56\u51b3\u7b56\u6743\u7684\u4eba\u5458\u00a0<\/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;\">\u4e24\u8005\u7684\u4eba\u5458\u4efb\u547d\u5747\u9700\u7ecf\u7b2c\u4e09\u65b9\u6279\u51c6\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&gt; 50% \u8054\u5408\u9886\u5bfc\u6210\u5458\u00a0<\/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;\">\u5bb6\u5ead\u5173\u7cfb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5171\u540c\u7ba1\u7406\u548c\u63a7\u5236\u4eba\u4e8b\u548c\u8d22\u52a1\u3002<\/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;\">\u603b\u516c\u53f8\u3001\u5e38\u8bbe\u673a\u6784\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u540c\u4e00\u7ec4\u7ec7\uff0c\u5916\u56fd\u4e2a\u4eba\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;\">\u7531\u4e2a\u4eba\u63a7\u5236<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u51fa\u8d44\u6216\u76f4\u63a5\u7ba1\u7406\u3002<\/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;\">\u5176\u4ed6\u73b0\u5b9e\u63a7\u5236<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\u72ec\u7acb\u6838\u7b97\u7684\u5206\u652f\u673a\u6784\u3002<\/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;\">\u8d44\u672c\u8f6c\u79fb\u548c\u501f\u8d37\u4ea4\u6613\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u7eb3\u7a0e\u671f\u5185\uff0c\u8d44\u672c\u8f6c\u79fb\u989d\u226525%\u6216\u501f\u8d37\u989d\u226510%\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62e5\u6709\u5b50\u516c\u53f8\/\u63a7\u80a1\u516c\u53f8\/\u5173\u8054\u516c\u53f8\u7684\u4fe1\u8d37\u673a\u6784\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Luat-Cac-to-chuc-tin-dung-32-2024-QH15-577203.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u4fe1\u8d37\u673a\u6784\u6cd5\u7b2c32\/2024\/QH15\u53f7<\/span><\/strong>\u00a0<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u5c06\u6bcf\u79cd\u6240\u6709\u6743\u5f62\u5f0f\u4e0e\u5176\u5b9e\u9645\u6240\u6709\u6743\u7ed3\u6784\u3001\u4eba\u5458\u914d\u5907\u548c\u4ea4\u6613\u60c5\u51b5\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u907f\u514d\u9057\u6f0f\u4efb\u4f55\u60c5\u51b5\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_xac_dinh_moi_quan_he_lien_ket_theo_Nghi_dinh_255\"><\/span><b>\u786e\u5b9a\u96b6\u5c5e\u5173\u7cfb\u7684\u6cd5\u5f8b\u4f9d\u636e\u662f\u7b2c 255 \u53f7\u6cd5\u4ee4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4896\" aria-describedby=\"caption-attachment-4896\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4896\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-xac-dinh-moi-quan-he-lien-ket-theo-Nghi-dinh-255.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-xac-dinh-moi-quan-he-lien-ket-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-xac-dinh-moi-quan-he-lien-ket-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-xac-dinh-moi-quan-he-lien-ket-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-xac-dinh-moi-quan-he-lien-ket-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-xac-dinh-moi-quan-he-lien-ket-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4896\" class=\"wp-caption-text\">\u786e\u5b9a\u96b6\u5c5e\u5173\u7cfb\u7684\u6cd5\u5f8b\u4f9d\u636e\u662f\u7b2c 255 \u53f7\u6cd5\u4ee4\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u662f\u4e00\u4efd\u89c4\u8303\u5173\u8054\u4f01\u4e1a\u95f4\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u6cd5\u89c4\u6587\u4ef6\uff0c\u53d6\u4ee3\u4e86\u6b64\u524d\u7684\u76f8\u5173\u89c4\u5b9a\u3002\u5e0c\u671b\u4e86\u89e3\u65b0\u89c4\u4e0e\u65e7\u89c4\u76f8\u6bd4\u603b\u4f53\u53d8\u5316\u7684\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u5206\u6790\u3002<\/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\/\"> \u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u8981\u70b9<\/a>.\u00a0<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u7684\u6838\u5fc3\u6cd5\u5f8b\u4f9d\u636e\u662f\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u3002\u6839\u636e\u8be5\u6cd5\u4ee4\uff0c\u7acb\u6cd5\u673a\u6784\u660e\u786e\u5217\u51fa\u4e8612\u79cd\u60c5\u51b5\uff0c\u7528\u4e8e\u5224\u65ad\u4e24\u4e2a\u4f01\u4e1a\u6216\u4e00\u4e2a\u4f01\u4e1a\u4e0e\u4e00\u4e2a\u4e2a\u4eba\u4e4b\u95f4\u662f\u5426\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002\u6240\u6709\u4f01\u4e1a\u5728\u4e0e\u5408\u4f5c\u4f19\u4f34\u3001\u80a1\u4e1c\u6216\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u524d\uff0c\u90fd\u5fc5\u987b\u53c2\u8003\u8fd9\u4e00\u5173\u952e\u6761\u6b3e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u9700\u8981\u6ce8\u610f\u7684\u5173\u952e\u70b9\uff1a <\/b><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6807\u51c6\u4e0d\u4ec5\u9650\u4e8e\u51fa\u8d44\u6240\u6709\u6743\uff0c\u8fd8\u5ef6\u4f38\u5230\u63a7\u5236\u6743\u3001\u7ba1\u7406\u6743\u3001\u8d37\u6b3e\u62c5\u4fdd\u5173\u7cfb\uff0c\u751a\u81f3\u5bb6\u65cf\u5173\u7cfb\u7b49\u65b9\u9762\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_xac_dinh_dung_moi_quan_he_lien_ket_theo_Nghi_dinh_255\"><\/span><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u6b63\u786e\u8bc6\u522b\u5176\u96b6\u5c5e\u5173\u7cfb\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u51c6\u786e\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\u662f\u9075\u5b88\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u7684\u7b2c\u4e00\u6b65\uff0c\u4e5f\u662f\u6700\u5173\u952e\u7684\u4e00\u6b65\u3002\u56e0\u4e3a\u53ea\u6709\u6b63\u786e\u5224\u65ad\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u5173\u7cfb\uff0c\u624d\u80fd\u786e\u5b9a\u5176\u662f\u5426\u5c5e\u4e8e\u6cd5\u89c4\u7684\u9002\u7528\u8303\u56f4\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u7533\u62a5\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u3002;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u5907\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u6240\u9700\u7684\u6587\u4ef6\u3002;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\uff0c\u51c6\u5907\u6587\u4ef6\u8bc1\u660e\u4ea4\u6613\u4ef7\u683c\u7684\u5408\u7406\u6027\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u8bc6\u522b\u6216\u9519\u8bef\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\uff0c\u5219\u53ef\u80fd\u9762\u4e34\u91cd\u5927\u7684\u6cd5\u5f8b\u548c\u8d22\u52a1\u98ce\u9669\uff0c\u4f8b\u5982\u56e0\u8fdd\u53cd\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u800c\u88ab\u53d6\u6d88\u8d39\u7528\u62b5\u6263\u8d44\u683c\u3001\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u88ab\u9519\u8bef\u8bc4\u4f30\u3001\u56e0\u7a0e\u52a1\u8fdd\u89c4\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\uff0c\u751a\u81f3\u9700\u8981\u652f\u4ed8\u989d\u5916\u7684\u6ede\u7eb3\u91d1\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u5e94\u5b9a\u671f\u5bf9\u6240\u6709\u6743\u7ed3\u6784\u3001\u7ba1\u7406\u4eba\u5458\u548c\u5185\u90e8\u8d22\u52a1\u4ea4\u6613\u8fdb\u884c\u5168\u9762\u5ba1\u67e5\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_moi_quan_he_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u786e\u5b9a\u53cc\u65b9\u4e4b\u95f4\u7684\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4895\" aria-describedby=\"caption-attachment-4895\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4895\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tong-hop-cac-hinh-thuc-xac-dinh-moi-quan-he-lien-ket-theo-Nghi-dinh-255.jpg\" alt=\"T\u1ed5ng h\u1ee3p c\u00e1c h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tong-hop-cac-hinh-thuc-xac-dinh-moi-quan-he-lien-ket-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tong-hop-cac-hinh-thuc-xac-dinh-moi-quan-he-lien-ket-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tong-hop-cac-hinh-thuc-xac-dinh-moi-quan-he-lien-ket-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tong-hop-cac-hinh-thuc-xac-dinh-moi-quan-he-lien-ket-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tong-hop-cac-hinh-thuc-xac-dinh-moi-quan-he-lien-ket-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4895\" class=\"wp-caption-text\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u65b9\u6cd5\u6982\u8ff0<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u4e24\u5bb6\u4f01\u4e1a\u7b26\u5408\u4ee5\u4e0b12\u79cd\u60c5\u51b5\u4e4b\u4e00\uff0c\u5219\u88ab\u89c6\u4e3a\u5173\u8054\u4f01\u4e1a\u3002\u4e3a\u4e86\u4fbf\u4e8e\u7406\u89e3\uff0cMAN\u5c06\u8fd9\u4e9b\u60c5\u51b5\u5206\u4e3a5\u4e2a\u4e3b\u8981\u6807\u51c6\u7ec4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_gop_von\"><\/span><b>\u8d44\u672c\u6295\u5165\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u5e38\u89c1\u4e14\u6700\u5bb9\u6613\u8bc6\u522b\u7684\u4e00\u7ec4\u6807\u51c6\uff0c\u5b83\u57fa\u4e8e\u53cc\u65b9\u7684\u6240\u6709\u6743\u6bd4\u4f8b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81f3\u5c11\u6301\u6709 <\/span><b>25%<\/b><span style=\"font-weight: 400;\"> \u8d44\u672c\uff08\u76f4\u63a5\u6216\u95f4\u63a5\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81f3\u5c11 <\/span><b>25%<\/b><span style=\"font-weight: 400;\"> \u7b2c\u4e09\u65b9\uff08\u76f4\u63a5\u6216\u95f4\u63a5\uff09\u6301\u6709\u7684\u80a1\u6743<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u8d44\u672c\u6301\u6709\u91cf\u8ba1\u7b97\uff0c\u6700\u5927\u80a1\u4e1c\u6700\u5c11 <\/span><b>10%<\/b><span style=\"font-weight: 400;\"> \u6301\u6709\u53e6\u4e00\u5bb6\u516c\u53f8\uff08\u76f4\u63a5\u6216\u95f4\u63a5\uff09\u7684\u80a1\u4efd\u603b\u6570<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u6b64\u53ef\u89c1\uff0c25% \u548c 10% \u8fd9\u4e24\u4e2a\u9608\u503c\u662f\u4f01\u4e1a\u5728\u5ba1\u67e5\u5176\u80a1\u4e1c\u7ed3\u6784\u548c\u8d44\u672c\u8d21\u732e\u8005\u4ee5\u53ca\u5176\u5408\u4f5c\u4f19\u4f34\u65f6\u9700\u8981\u6bd4\u8f83\u7684\u4e24\u4e2a\u91cd\u8981\u7684\u91cf\u5316\u57fa\u51c6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cho_vay_bao_lanh\"><\/span><b>\u8d37\u6b3e\u3001\u62c5\u4fdd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\uff0c\u5411\u5176\u4ed6\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff08\u5305\u62ec\u7531\u5173\u8054\u65b9\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\u548c\u6027\u8d28\u7c7b\u4f3c\u7684\u4ea4\u6613\uff09\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d85\u8fc725%\u80a1\u6743\u7684\u672a\u507f\u503a\u52a1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d85\u8fc7 50% \u4ee3\u8868\u501f\u6b3e\u4f01\u4e1a\u7684\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Nghi_dinh_255_Khong_ap_dung_diem_d\"><\/span><b>\u7b2c 255 \u53f7\u6cd5\u4ee4\u65b0\u589e\u8981\u70b9\uff1a\u7b2c d \u70b9\u4e0d\u9002\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u7b2c255\u53f7\u6cd5\u4ee4\u7684\u65b0\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u4eba\u6216\u62c5\u4fdd\u4eba\u662f\u4e0e\u501f\u6b3e\u4f01\u4e1a\u6ca1\u6709\u80a1\u6743\u3001\u6295\u8d44\u3001\u7ba1\u7406\u6216\u63a7\u5236\u5173\u7cfb\u7684\u4fe1\u8d37\u673a\u6784\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53cc\u65b9\u5747\u4e0d\u53d7\u53e6\u4e00\u65b9\u7684\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u503a\u6743\u4eba\u3001\u62c5\u4fdd\u4eba\u662f<\/span><b> \u56fd\u6709\u4f01\u4e1a100%\u5177\u6709\u4e70\u5356\u548c\u5904\u7406\u503a\u52a1\u7684\u529f\u80fd\u3002<\/b><span style=\"font-weight: 400;\"> \u5bf9\u501f\u8d37\u4f01\u4e1a\u6ca1\u6709\u63a7\u5236\u6743\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_dinh_dieu_hanh_kiem_soat\"><\/span><b>\u4efb\u547d\u7ecf\u7406\u548c\u4e3b\u7ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u6765\u8bf4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u5b9a\u4f01\u4e1a <\/span><b>50%<\/b><span style=\"font-weight: 400;\"> \u5bf9\u65b9\u516c\u53f8\u8463\u4e8b\u4f1a\u6210\u5458\uff1b\u6216\u88ab\u6307\u5b9a\u4e3a\u6709\u6743\u51b3\u5b9a\u5bf9\u65b9\u516c\u53f8\u8d22\u52a1\u6216\u8fd0\u8425\u653f\u7b56\u7684\u6210\u5458\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u516c\u53f8\u90fd\u62e5\u6709\u8d85\u8fc7 <\/span><b>50%<\/b><span style=\"font-weight: 400;\"> \u9886\u5bfc\u8005\u6216\u5177\u6709\u51b3\u7b56\u6743\u7684\u4eba\u662f\u7531\u7b2c\u4e09\u65b9\u4efb\u547d\u7684\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_gia_dinh\"><\/span><b>\u5bb6\u5ead\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u5bb6\u4f01\u4e1a\u7531\u6709\u4eb2\u5c5e\u5173\u7cfb\u7684\u4eba\u7ecf\u8425\u6216\u63a7\u5236\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_thuong_tru\"><\/span><b>\u6c38\u4e45\u5c45\u7559\u6743<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u603b\u516c\u53f8\u4e0e\u5e38\u8bbe\u673a\u6784\u4e4b\u95f4\uff0c\u6216\u8005\u540c\u4e00\u5916\u56fd\u7ec4\u7ec7\u6216\u4e2a\u4eba\u7684\u5e38\u8bbe\u673a\u6784\u4e4b\u95f4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_dieu_hanh_kiem_soat\"><\/span><b>\u8d1f\u8d23\u4eba\u548c\u63a7\u5236\u8005\u3002\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7531\u5355\u4e2a\u4e2a\u4eba\u901a\u8fc7\u51fa\u8d44\u6216\u76f4\u63a5\u7ba1\u7406\u7684\u65b9\u5f0f\u5171\u540c\u63a7\u5236\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dieu_hanh_kiem_soat\"><\/span><b>\u4f01\u4e1a\u7ba1\u7406\u4e0e\u63a7\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u4e00\u4e2a\u4f01\u4e1a\uff08\u5305\u62ec\u7533\u62a5\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u72ec\u7acb\u6838\u7b97\u5206\u652f\u673a\u6784\uff09\u5bf9\u53e6\u4e00\u4e2a\u4f01\u4e1a\u7684\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u5177\u6709\u5b9e\u9645\u7ba1\u7406\u3001\u63a7\u5236\u548c\u51b3\u7b56\u6743\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_cua_Nghi_dinh_2552026ND-CP_Giao_dich_voi_ca_nhan\"><\/span><b>\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u65b0\u589e\u8981\u70b9\uff1a\u4e0e\u4e2a\u4eba\u7684\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u7ba1\u7406\u3001\u63a7\u5236\u6216\u4e0e\u8fd9\u4e9b\u4e2a\u4eba\u6709\u5173\u8054\u7684\u4e2a\u4eba\u8fdb\u884c\u4ea4\u6613\u7684\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u8d26\u6216\u63a5\u6536\u81f3\u5c11 <\/span><b>25%<\/b><span style=\"font-weight: 400;\"> \u51fa\u8d44\u989d\uff1b\u6216<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8d37,<\/span><b> \u501f\u51fa\u6216\u51fa\u501f\u81f3\u5c11 10%<\/b><span style=\"font-weight: 400;\"> \u4ea4\u6613\u65f6\u7684\u6743\u76ca\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_tin_dung\"><\/span><b>\u4fe1\u8d37\u673a\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u7684\u5b9a\u4e49\uff0c\u62e5\u6709\u5b50\u516c\u53f8\u3001\u63a7\u80a1\u516c\u53f8\u6216\u5173\u8054\u516c\u53f8\u7684\u4fe1\u8d37\u673a\u6784\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_xac_dinh_moi_quan_he_lien_ket_theo_Nghi_dinh_255\"><\/span><b>\u5173\u4e8e\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u786e\u5b9a\u4e0d\u540c\u5f53\u4e8b\u4eba\u4e4b\u95f4\u5173\u7cfb\u7684\u8bf4\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u6839\u636e\u6307\u5357\u548c\u76f8\u5173\u6587\u4ef6\u6574\u7406\u7684\uff0c\u5728\u5e94\u7528\u786e\u5b9a\u96b6\u5c5e\u5173\u7cfb\u7684\u6807\u51c6\u65f6\u9700\u8981\u8003\u8651\u7684\u4e94\u7ec4\u5b9e\u9645\u56e0\u7d20\u3002.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u786e\u5b9a\u5b9e\u4f53\u95f4\u5173\u7cfb\u65f6\u9700\u8981\u6ce8\u610f\u7684\u8981\u70b9\u603b\u7ed3\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5c0f\u7ec4\u901a\u77e5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f60\u9700\u8981\u77e5\u9053\u7684\u4e8b<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u4eba\u548c\u63a7\u5236\u8005\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u53f8\u9ad8\u7ba1\u5305\u62ec\uff1a\u8463\u4e8b\uff08\u603b\u7ecf\u7406\uff09\u3001\u526f\u8463\u4e8b\uff08\u526f\u603b\u7ecf\u7406\uff09\u3001\u9996\u5e2d\u4f1a\u8ba1\u5e08\u4ee5\u53ca\u516c\u53f8\u7ae0\u7a0b\u89c4\u5b9a\u7684\u5176\u4ed6\u9ad8\u7ba1\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7ba1\u7406\u4e0e\u63a7\u5236<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c66\u53f7\u901a\u77e5\uff0c2017\u5e74\u4ee5\u524d\uff0c\u63a7\u5236\u5176\u4ed6\u4f01\u4e1a\u6295\u5165\u6216\u4ea7\u51fa\u7684\u4f01\u4e1a\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u30022017\u5e74\u4ee5\u540e\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u6839\u636e\u7ecf\u8425\u6807\u51c6\u3001\u63a7\u5236\u5173\u7cfb\u6216\u5b9e\u9645\u64cd\u4f5c\u60c5\u51b5\u6765\u5224\u65ad\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u3001\u62c5\u4fdd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5982\u679c\u6ca1\u6709\u4e2d\u957f\u671f\u503a\u52a1\uff0c\u5219\u4e0d\u5b58\u5728\u5173\u8054\u65b9\u5173\u7cfb\uff08\u6839\u636e\u7b2c915\/TCT-TTKT\u53f7\u5b98\u65b9\u51fd\uff09\u3002\u4e2d\u671f\u8d37\u6b3e\u662f\u6307\u671f\u9650\u8d85\u8fc71\u5e74\u4f46\u4e0d\u8d85\u8fc75\u5e74\u7684\u8d37\u6b3e\uff0c\u5177\u4f53\u5b9a\u4e49\u89c1\u8d22\u52a1\u62a5\u8868\u8d44\u4ea7\u8d1f\u503a\u8868\u7b2c330\u9879\u2014\u2014\u957f\u671f\u503a\u52a1\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0e\u4e2a\u4eba\u7684\u4ea4\u6613<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bb6\u65cf\u4f01\u4e1a\u4ee5\u53ca\u80a1\u4e1c\u6216\u7ba1\u7406\u5c42\u5b9a\u671f\u63d0\u4f9b\u8d44\u91d1\u6216\u80a1\u4efd\u7684\u516c\u53f8\u5c06\u76f4\u63a5\u53d7\u5230\u5f71\u54cd\u3002\u5f53\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u65f6\uff0c\u4f01\u4e1a\u53ef\u80fd\u9700\u8981\u627f\u62c5\u62a5\u544a\u4e49\u52a1\uff0c\u5e76\u4e14\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u5c06\u53d7\u5230\u9650\u5236\uff0c\u9650\u5236\u91d1\u989d\u4e3a\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff09\u768430%\u500d\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u6263\u5206\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u503a\u52a1\u5df2\u8f6c\u79fb\u81f3\u56fd\u6709\u503a\u52a1\u5904\u7f6e\u673a\u6784\u7684\u4f01\u4e1a\uff0c\u5728\u5f97\u51fa\u4ea4\u6613\u4e0d\u5c5e\u4e8e\u5173\u8054\u5173\u7cfb\u8303\u56f4\u7684\u7ed3\u8bba\u4e4b\u524d\uff0c\u9700\u8981\u6838\u5b9e\u503a\u6743\u4eba\u7684\u5b9e\u9645\u89d2\u8272\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u663e\u7136\uff0c\u786e\u5b9a\u53cc\u65b9\u4e4b\u95f4\u7684\u5173\u7cfb\u4e0d\u4ec5\u9650\u4e8e\u7eb8\u9762\u4e0a\u7684\u91cf\u5316\u95e8\u69db\uff0c\u8fd8\u53d6\u51b3\u4e8e\u7a0e\u52a1\u673a\u5173\u5982\u4f55\u8bc4\u4f30\u5b9e\u9645\u63a7\u5236\u548c\u8fd0\u8425\u7684\u6027\u8d28\u4ee5\u53ca\u6bcf\u9879\u5177\u4f53\u7c7b\u578b\u7684\u4ea4\u6613\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_ra_soat_moi_quan_he_lien_ket_theo_Nghi_dinh_255\"><\/span><b>\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u5e94\u91c7\u53d6\u54ea\u4e9b\u6b65\u9aa4\u6765\u5ba1\u67e5\u5176\u4e1a\u52a1\u5173\u7cfb\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e86\u89e3\u4e86\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u768412\u79cd\u786e\u5b9a\u5546\u4e1a\u5173\u7cfb\u7684\u65b9\u5f0f\u4e4b\u540e\uff0c\u4f01\u4e1a\u4e0b\u4e00\u6b65\u5e94\u8be5\u91c7\u53d6\u7684\u6b65\u9aa4\u662f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u67e5\u770b\u80a1\u4e1c\u540d\u518c\u548c\u51fa\u8d44\u6210\u5458\u540d\u5355\uff0c\u4ee5\u786e\u5b9a\u8d35\u516c\u53f8\u4e0e\u5176\u5408\u4f5c\u4f19\u4f34\u3001\u5ba2\u6237\u548c\u4f9b\u5e94\u5546\uff08\u60a8\u7ecf\u5e38\u4e0e\u4e4b\u8fdb\u884c\u4e1a\u52a1\u5f80\u6765\uff09\u4e4b\u95f4\u7684\u76f4\u63a5\u548c\u95f4\u63a5\u6240\u6709\u6743\u6bd4\u4f8b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u73b0\u6709\u8d37\u6b3e\u548c\u62c5\u4fdd\u534f\u8bae\uff0c\u5e76\u5c06\u5176\u4e0e\u672a\u507f\u4f59\u989d\u9608\u503c\u8fdb\u884c\u6bd4\u8f83\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f16\u5236\u4e00\u4efd\u516c\u53f8\u53ca\u5173\u8054\u516c\u53f8\u7ba1\u7406\u4eba\u5458\u548c\u6267\u884c\u4eba\u5458\u540d\u5355\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76d1\u63a7\u6bcf\u4e2a\u7eb3\u7a0e\u671f\u5185\u53d1\u751f\u7684\u8d44\u672c\u8f6c\u79fb\u548c\u8d37\u6b3e\u4ea4\u6613\uff0c\u4ee5\u907f\u514d\u9057\u6f0f\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53ca\u65e9\u4e14\u5b9a\u671f\u7684\u5ba1\u67e5\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u51c6\u5907\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\uff0c\u907f\u514d\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u5ba1\u8ba1\u548c\u68c0\u67e5\u65f6\u9762\u4e34\u8865\u7f34\u7a0e\u6b3e\u548c\u7f5a\u6b3e\u7684\u98ce\u9669\u3002\u5982\u679c\u4f01\u4e1a\u4e0d\u786e\u5b9a\u5176\u5173\u8054\u65b9\u4ea4\u6613\u72b6\u51b5\u6216\u9700\u8981\u5168\u9762\u5ba1\u67e5\u65b9\u9762\u7684\u5e2e\u52a9\uff0c\u53ef\u4ee5\u5bfb\u6c42\u4e13\u4e1a\u4eba\u58eb\u7684\u534f\u52a9\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7531 MAN \u2013 Master Accountant Network \u7684\u5173\u8054\u65b9\u4ea4\u6613\u4e13\u5bb6\u5bf9\u5173\u8054\u65b9\u8fdb\u884c\u9002\u5f53\u8bc4\u4f30\u548c\u8bc6\u522b\uff0c\u4ece\u800c\u4e3b\u52a8\u786e\u4fdd\u9075\u5b88\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u89c4\u5b9a\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e8612\u79cd\u5173\u8054\u65b9\u5173\u7cfb\u8ba4\u5b9a\u65b9\u5f0f\uff0c\u6db5\u76d6\u51fa\u8d44\u6240\u6709\u6743\u3001\u62c5\u4fdd\u3001\u8d37\u6b3e\u3001\u7ba1\u7406\u548c\u63a7\u5236\u6743\uff0c\u751a\u81f3\u5305\u62ec\u5bb6\u65cf\u5173\u7cfb\u3002\u4e86\u89e3\u8fd9\u4e9b\u6807\u51c6\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u5ba1\u67e5\u5176\u6240\u6709\u6743\u7ed3\u6784\u3001\u4eba\u5458\u6784\u6210\u548c\u4ea4\u6613\u60c5\u51b5\uff0c\u4ece\u800c\u5c65\u884c\u7533\u62a5\u4e49\u52a1\u5e76\u51c6\u5907\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5728\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u88ab\u8bc4\u4f30\u6216\u5904\u7f5a\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u6709\u4efb\u4f55\u7591\u95ee\u9700\u8981\u5e2e\u52a9\u6216\u6df1\u5165\u54a8\u8be2\uff0c\u8bf7\u8054\u7cfb\u60a8\u7684\u4f01\u4e1a\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u901a\u8fc7\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_moi_quan_he_lien_ket_theo_Nghi_dinh_255\"><\/span><b>\u5173\u4e8e\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u5173\u7cfb\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vay_von_ngan_hang_co_tu_dong_bi_coi_la_co_quan_he_lien_ket_voi_ngan_hang_khong\"><\/span><b>\u4ece\u94f6\u884c\u8d37\u6b3e\u7684\u4f01\u4e1a\u662f\u5426\u81ea\u52a8\u88ab\u89c6\u4e3a\u4e0e\u8be5\u94f6\u884c\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\uff0c\u53ea\u6709\u5f53\u672a\u507f\u8d37\u6b3e\u4f59\u989d\u540c\u65f6\u8fbe\u5230\u4e24\u4e2a\u95e8\u69db\u65f6\uff0c\u624d\u4f1a\u5f62\u6210\u5173\u8054\u5173\u7cfb\uff1a\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u81f3\u5c11\u8fbe\u523025%\uff0c\u4e14\u4e2d\u957f\u671f\u672a\u507f\u8d37\u6b3e\u603b\u989d\u8d85\u8fc750%\u3002\u6b64\u5916\uff0c\u7b2c255\u53f7\u6cd5\u4ee4\u8fd8\u89c4\u5b9a\u4e86\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\uff08\u7b2c32\/2024\/QH15\u53f7\uff09\u8fd0\u8425\u7684\u4fe1\u8d37\u673a\u6784\u7684\u5177\u4f53\u8c41\u514d\u6761\u6b3e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_chi_nhanh_hach_toan_doc_lap_thi_xac_dinh_quan_he_lien_ket_nhu_the_nao\"><\/span><b>\u5f53\u5206\u652f\u673a\u6784\u62e5\u6709\u72ec\u7acb\u7684\u4f1a\u8ba1\u6838\u7b97\u4f53\u7cfb\u65f6\uff0c\u4f01\u4e1a\u4e0e\u5176\u5206\u652f\u673a\u6784\u4e4b\u95f4\u7684\u5173\u7cfb\u5982\u4f55\u786e\u5b9a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u4e2a\u72ec\u7acb\u4f1a\u8ba1\u5206\u652f\u673a\u6784\u7533\u62a5\u5e76\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u4f46\u5176\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u5b9e\u9645\u4e0a\u7531\u53e6\u4e00\u4f01\u4e1a\u7ba1\u7406\u3001\u63a7\u5236\u548c\u51b3\u5b9a\uff0c\u5219\u8be5\u5206\u652f\u673a\u6784\u4e5f\u5e94\u6309\u5f62\u5f0f\uff0810\uff09\u8003\u8651\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_ca_nhan_gop_von_hoac_dieu_hanh_nhieu_doanh_nghiep_khac_nhau_thi_cac_doanh_nghiep_do_co_bi_coi_la_co_quan_he_lien_ket_voi_nhau_khong\"><\/span><b>\u5982\u679c\u4e00\u4e2a\u4eba\u6295\u8d44\u6216\u7ba1\u7406\u591a\u4e2a\u4e0d\u540c\u7684\u4f01\u4e1a\uff0c\u8fd9\u4e9b\u4f01\u4e1a\u662f\u5426\u88ab\u8ba4\u4e3a\u5f7c\u6b64\u76f8\u5173\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u7531\u540c\u4e00\u4eba\u63a7\u5236\u7684\u4f01\u4e1a\uff0c\u65e0\u8bba\u662f\u901a\u8fc7\u8be5\u4eba\u51fa\u8d44\u8fd8\u662f\u901a\u8fc7\u8be5\u4eba\u76f4\u63a5\u53c2\u4e0e\u7ba1\u7406\uff0c\u5373\u4f7f\u8fd9\u4e9b\u4f01\u4e1a\u4e4b\u95f4\u6ca1\u6709\u76f4\u63a5\u7684\u8d44\u672c\u8054\u7cfb\uff0c\u4e5f\u88ab\u89c6\u4e3a\u5f7c\u6b64\u5173\u8054\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_muon_tien_voi_nguoi_than_cua_nguoi_dieu_hanh_doanh_nghiep_co_bi_coi_la_giao_dich_lien_ket_khong\"><\/span><b>\u5411\u4f01\u4e1a\u9ad8\u7ba1\u7684\u4eb2\u5c5e\u501f\u94b1\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u4e0e\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\uff087\uff09\u5f0f\u4e2d\u5177\u6709\u4e2a\u4eba\u5173\u7cfb\u7684\u4e2a\u4eba\u8fdb\u884c\u8d37\u6b3e\u3001\u501f\u8d37\u3001\u501f\u6b3e\u6216\u653e\u8d37\u4ea4\u6613\uff0c\u4e14\u8be5\u4ea4\u6613\u7684\u51fa\u8d44\u989d\u81f3\u5c11\u4e3a10%\u6240\u6709\u8005\u5728\u4ea4\u6613\u65f6\u7684\u8d44\u672c\u6295\u5165\uff0c\u5219\u8be5\u4ea4\u6613\u53ef\u80fd\u6784\u6210\u76f8\u5e94\u7eb3\u7a0e\u5e74\u5ea6\u7684\u5173\u8054\u5173\u7cfb\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_lien_ket_theo_Nghi_dinh_255_co_bao_nhieu_hinh_thuc\"><\/span><b>\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u591a\u5c11\u79cd\u5173\u8054\u5173\u7cfb\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u7684\u89c4\u5b9a\uff0c\u786e\u5b9a\u5173\u8054\u65b9\u5173\u7cfb\u5171\u6709 12 \u79cd\u5f62\u5f0f\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u00f4 t\u00ecnh r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng \u0111\u00e3 h\u00ecnh th\u00e0nh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP nh\u01b0ng kh\u00f4ng h\u1ec1 hay bi\u1ebft, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 k\u00ea khai, kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang h\u1ea1n. H\u1eadu qu\u1ea3 l\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5160,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4894","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4894","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=4894"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4894\/revisions"}],"predecessor-version":[{"id":5162,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4894\/revisions\/5162"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5160"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4894"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4894"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}