{"id":4894,"date":"2026-08-07T16:00:15","date_gmt":"2026-08-07T09:00:15","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4894"},"modified":"2026-08-07T16:01:18","modified_gmt":"2026-08-07T09:01:18","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":"Nh\u1eadn di\u1ec7n 12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 <\/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;\"> 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 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i chi ph\u00ed, \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, th\u1eadm ch\u00ed truy thu v\u00e0 x\u1eed ph\u1ea1t khi thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady ch\u00ednh x\u00e1c th\u00ec Ngh\u1ecb \u0111\u1ecbnh 255 x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean nh\u1eefng ti\u00eau ch\u00ed n\u00e0o? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft, \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t.<\/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\" >B\u1ea3ng t\u00f3m t\u1eaft nhanh 12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/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\" >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<\/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\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/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\" >X\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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\" >Quan h\u1ec7 g\u00f3p v\u1ed1n<\/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\" >Cho vay, b\u1ea3o l\u00e3nh<\/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\" >\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255: Kh\u00f4ng \u00e1p d\u1ee5ng \u0111i\u1ec3m d<\/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\" >Ch\u1ec9 \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t<\/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\" >Quan h\u1ec7 gia \u0111\u00ecnh<\/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\" >C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/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\" >C\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t\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\" >Doanh nghi\u1ec7p \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t<\/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\" >\u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: Giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n<\/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\" >T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/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\" >L\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/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\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 r\u00e0 so\u00e1t m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/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\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/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\" >Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 t\u1ef1 \u0111\u1ed9ng b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u00e2n h\u00e0ng kh\u00f4ng?<\/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\" >Doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/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\" >M\u1ed9t c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n ho\u1eb7c \u0111i\u1ec1u h\u00e0nh nhi\u1ec1u doanh nghi\u1ec7p kh\u00e1c nhau th\u00ec c\u00e1c doanh nghi\u1ec7p \u0111\u00f3 c\u00f3 b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi nhau kh\u00f4ng?<\/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\" >Vay m\u01b0\u1ee3n ti\u1ec1n v\u1edbi ng\u01b0\u1eddi th\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p c\u00f3 b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/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\" >M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f3 bao nhi\u00eau h\u00ecnh th\u1ee9c?<\/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>B\u1ea3ng t\u00f3m t\u1eaft nhanh 12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ti\u1ec7n tra c\u1ee9u, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nhanh 12 h\u00ecnh th\u1ee9c h\u00ecnh th\u00e0nh n\u00ean m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/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\u00f3m t\u1eaft 12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u00ecnh th\u1ee9c li\u00ean k\u1ebft<\/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;\">S\u1edf h\u1eefu v\u1ed1n g\u00f3p tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2265 25% v\u1ed1n g\u00f3p<\/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;\">\u0110\u1ec1u b\u1ecb b\u00ean th\u1ee9 ba s\u1edf h\u1eefu v\u1ed1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ed7i b\u00ean \u2265 25% v\u1ed1n g\u00f3p\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;\">C\u1ed5 \u0111\u00f4ng n\u1eafm c\u1ed5 ph\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2265 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n<\/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;\">B\u1ea3o l\u00e3nh, cho vay v\u1ed1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0 n\u1ee3 \u2265 25% v\u1ed1n g\u00f3p v\u00e0 &gt; 50% t\u1ed5ng d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n<\/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;\">Ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean l\u00e3nh \u0111\u1ea1o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&gt; 50% th\u00e0nh vi\u00ean ho\u1eb7c c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch\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;\">C\u00f9ng ch\u1ecbu ch\u1ec9 \u0111\u1ecbnh nh\u00e2n s\u1ef1 t\u1eeb b\u00ean th\u1ee9 ba\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&gt; 50% th\u00e0nh vi\u00ean l\u00e3nh \u0111\u1ea1o chung\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;\">Quan h\u1ec7 nh\u00e2n th\u00e2n trong gia \u0111\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f9ng \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh<\/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\u1ee5 s\u1edf ch\u00ednh, c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f9ng m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i\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;\">Ki\u1ec3m so\u00e1t b\u1edfi m\u1ed9t c\u00e1 nh\u00e2n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qua v\u1ed1n g\u00f3p ho\u1eb7c tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh<\/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;\">Ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/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;\">Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, vay &#8211; cho vay\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2265 25% (chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n) ho\u1eb7c \u2265 10% (vay\/cho vay) trong k\u1ef3 t\u00ednh thu\u1ebf\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;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con\/ki\u1ec3m so\u00e1t\/li\u00ean k\u1ebft\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;\">Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15<\/span><\/strong>\u00a0<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu l\u1ea7n l\u01b0\u1ee3t t\u1eebng h\u00ecnh th\u1ee9c v\u1edbi th\u1ef1c t\u1ebf c\u01a1 c\u1ea5u s\u1edf h\u1eefu, nh\u00e2n s\u1ef1 v\u00e0 giao d\u1ecbch c\u1ee7a m\u00ecnh \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t tr\u01b0\u1eddng h\u1ee3p n\u00e0o.<\/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>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<\/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\">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<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, thay th\u1ebf cho c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. Doanh nghi\u1ec7p mu\u1ed1n n\u1eafm to\u00e0n c\u1ea3nh nh\u1eefng thay \u0111\u1ed5i so v\u1edbi quy \u0111\u1ecbnh c\u0169 c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i ph\u00e2n t\u00edch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\"> \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a>.\u00a0<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm l\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Theo \u0111\u00f3, c\u01a1 quan l\u1eadp ph\u00e1p \u0111\u00e3 li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 12 h\u00ecnh th\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh khi n\u00e0o hai doanh nghi\u1ec7p, ho\u1eb7c m\u1ed9t doanh nghi\u1ec7p v\u1edbi c\u00e1 nh\u00e2n, \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch v\u1edbi \u0111\u1ed1i t\u00e1c, c\u1ed5 \u0111\u00f4ng, ho\u1eb7c ng\u01b0\u1eddi c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd: <\/b><span style=\"font-weight: 400;\">L\u00e0 c\u00e1c ti\u00eau ch\u00ed n\u00e0y kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf y\u1ebfu t\u1ed1 s\u1edf h\u1eefu v\u1ed1n g\u00f3p, m\u00e0 c\u00f2n m\u1edf r\u1ed9ng ra c\u00e1c kh\u00eda c\u1ea1nh nh\u01b0 quy\u1ec1n ki\u1ec3m so\u00e1t, quy\u1ec1n \u0111i\u1ec1u h\u00e0nh, quan h\u1ec7 vay &#8211; b\u1ea3o l\u00e3nh v\u1ed1n, v\u00e0 c\u1ea3 quan h\u1ec7 nh\u00e2n th\u00e2n trong gia \u0111\u00ecnh.<\/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>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1eadn di\u1ec7n ch\u00ednh x\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t trong to\u00e0n b\u1ed9 quy tr\u00ecnh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. B\u1edfi l\u1ebd, ch\u1ec9 khi x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh nghi\u1ec7p m\u00ecnh c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng, doanh nghi\u1ec7p m\u1edbi bi\u1ebft \u0111\u01b0\u1ee3c m\u00ecnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft trong h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 giao d\u1ecbch khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh thi\u1ebfu ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft, r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 r\u1ea5t l\u1edbn nh\u01b0 b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, b\u1ecb \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, th\u1eadm ch\u00ed ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p cho ph\u1ea7n thu\u1ebf truy thu. \u0110\u00e2y l\u00e0 l\u00fd do v\u00ec sao vi\u1ec7c r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng c\u01a1 c\u1ea5u s\u1edf h\u1eefu, nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3.<\/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>X\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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\">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<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c m\u1ed9t trong 12 tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y. \u0110\u1ec3 d\u1ec5 theo d\u00f5i, MAN chia th\u00e0nh 5 nh\u00f3m ti\u00eau ch\u00ed ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_gop_von\"><\/span><b>Quan h\u1ec7 g\u00f3p v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m ti\u00eau ch\u00ed ph\u1ed5 bi\u1ebfn v\u00e0 d\u1ec5 nh\u1eadn di\u1ec7n nh\u1ea5t, d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n gi\u1eefa c\u00e1c b\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1eafm \u00edt nh\u1ea5t <\/span><b>25%<\/b><span style=\"font-weight: 400;\"> v\u1ed1n (tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00cdt nh\u1ea5t <\/span><b>25%<\/b><span style=\"font-weight: 400;\"> v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu do b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef (tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n n\u1eafm gi\u1eef \u00edt nh\u1ea5t <\/span><b>10%<\/b><span style=\"font-weight: 400;\"> t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia (tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, ng\u01b0\u1ee1ng 25% v\u00e0 10% l\u00e0 hai m\u1ed1c \u0111\u1ecbnh l\u01b0\u1ee3ng quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu ngay khi r\u00e0 so\u00e1t c\u01a1 c\u1ea5u c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u1ee7a m\u00ecnh v\u00e0 c\u1ee7a c\u00e1c \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cho_vay_bao_lanh\"><\/span><b>Cho vay, b\u1ea3o l\u00e3nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay (c\u1ea3 kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh b\u1edfi b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) khi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u01b0 n\u1ee3 t\u1eeb tr\u00ean 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean 50% t\u1ed5ng n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay<\/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>\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255: Kh\u00f4ng \u00e1p d\u1ee5ng \u0111i\u1ec3m d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean cho vay ho\u1eb7c b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng c\u00f3 quan h\u1ec7 g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t v\u1edbi doanh nghi\u1ec7p \u0111i vay;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai b\u00ean kh\u00f4ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0<\/span><b> t\u1ed5 ch\u1ee9c 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3<\/b><span style=\"font-weight: 400;\"> v\u00e0 kh\u00f4ng ki\u1ec3m so\u00e1t doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_dinh_dieu_hanh_kiem_soat\"><\/span><b>Ch\u1ec9 \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh tr\u00ean <\/span><b>50%<\/b><span style=\"font-weight: 400;\"> th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u1ee7a doanh nghi\u1ec7p kia; ho\u1eb7c c\u00f3 th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p kia<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean <\/span><b>50%<\/b><span style=\"font-weight: 400;\"> th\u00e0nh vi\u00ean l\u00e3nh \u0111\u1ea1o, ho\u1eb7c c\u00f3 ng\u01b0\u1eddi c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh, do m\u1ed9t b\u00ean th\u1ee9 ba ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_gia_dinh\"><\/span><b>Quan h\u1ec7 gia \u0111\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_thuong_tru\"><\/span><b>C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c gi\u1eefa c\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u00f9ng m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_dieu_hanh_kiem_soat\"><\/span><b>C\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p ho\u1eb7c tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dieu_hanh_kiem_soat\"><\/span><b>Doanh nghi\u1ec7p \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t<\/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>\u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: Giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh v\u1edbi c\u00e1 nh\u00e2n \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u00edt nh\u1ea5t <\/span><b>25%<\/b><span style=\"font-weight: 400;\"> v\u1ed1n g\u00f3p; ho\u1eb7c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay, cho vay,<\/span><b> m\u01b0\u1ee3n ho\u1eb7c cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10%<\/b><span style=\"font-weight: 400;\"> v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_tin_dung\"><\/span><b>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f4ng ty li\u00ean k\u1ebft theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/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>L\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 nh\u00f3m l\u01b0u \u00fd th\u1ef1c ti\u1ec5n khi \u00e1p d\u1ee5ng c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb h\u01b0\u1edbng d\u1eabn v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan.\u00a0<\/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 nh\u1eefng l\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m l\u01b0u \u00fd<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung c\u1ea7n bi\u1ebft<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p bao g\u1ed3m: Gi\u00e1m \u0111\u1ed1c (T\u1ed5ng gi\u00e1m \u0111\u1ed1c), Ph\u00f3 gi\u00e1m \u0111\u1ed1c (Ph\u00f3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c), K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 66, tr\u01b0\u1edbc n\u0103m 2017, doanh nghi\u1ec7p ki\u1ec3m so\u00e1t tr\u00ean 50% \u0111\u1ea7u v\u00e0o ho\u1eb7c \u0111\u1ea7u ra c\u1ee7a doanh nghi\u1ec7p kh\u00e1c \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean li\u00ean k\u1ebft. T\u1eeb n\u0103m 2017, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t theo ti\u00eau ch\u00ed \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cho vay, b\u1ea3o l\u00e3nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng ph\u00e1t sinh n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n th\u00ec kh\u00f4ng ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft (theo C\u00f4ng v\u0103n 915\/TCT-TTKT). Vay trung h\u1ea1n l\u00e0 c\u00e1c kho\u1ea3n vay c\u00f3 th\u1eddi h\u1ea1n tr\u00ean 1 n\u0103m \u0111\u1ebfn 5 n\u0103m, x\u00e1c \u0111\u1ecbnh theo ch\u1ec9 ti\u00eau 330 &#8211; N\u1ee3 d\u00e0i h\u1ea1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p gia \u0111\u00ecnh v\u00e0 c\u00e1c c\u00f4ng ty c\u00f3 c\u1ed5 \u0111\u00f4ng ho\u1eb7c ng\u01b0\u1eddi qu\u1ea3n l\u00fd th\u01b0\u1eddng xuy\u00ean cung c\u1ea5p v\u1ed1n ho\u1eb7c d\u00f9ng chung t\u00e0i s\u1ea3n ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp. Khi thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 b\u1ecb kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u1edf m\u1ee9c 30% EBITDA.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng \u0111i\u1ec3m lo\u1ea1i tr\u1eeb\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c x\u1eed l\u00fd n\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u1ea7n x\u00e1c minh vai tr\u00f2 th\u1ef1c t\u1ebf c\u1ee7a ch\u1ee7 n\u1ee3 tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn r\u1eb1ng giao d\u1ecbch n\u1eb1m ngo\u00e0i ph\u1ea1m vi quan h\u1ec7 li\u00ean k\u1ebft.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf c\u00e1c ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng tr\u00ean v\u0103n b\u1ea3n, m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1ch c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh tr\u00ean th\u1ef1c t\u1ebf v\u00e0 t\u1eebng lo\u1ea1i giao d\u1ecbch c\u1ee5 th\u1ec3.<\/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>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 r\u00e0 so\u00e1t m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi n\u1eafm r\u00f5 12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255, b\u01b0\u1edbc ti\u1ebfp theo doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t s\u1ed5 c\u1ed5 \u0111\u00f4ng, danh s\u00e1ch th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp gi\u1eefa doanh nghi\u1ec7p m\u00ecnh v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u00e1c h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n, b\u1ea3o l\u00e3nh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng d\u01b0 n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp danh s\u00e1ch nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh t\u1ea1i doanh nghi\u1ec7p v\u00e0 c\u00e1c c\u00f4ng ty c\u00f3 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i c\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, vay &#8211; cho vay ph\u00e1t sinh trong t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t s\u1edbm v\u00e0 \u0111\u1ecbnh k\u1ef3 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra. N\u1ebfu doanh nghi\u1ec7p ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 t\u00ecnh tr\u1ea1ng li\u00ean k\u1ebft c\u1ee7a m\u00ecnh ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t to\u00e0n di\u1ec7n, c\u00f3 th\u1ec3 t\u00ecm \u0111\u1ebfn<\/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 chuy\u00ean gia v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u00e1nh gi\u00e1 v\u00e0 nh\u1eadn di\u1ec7n \u0111\u00fang b\u00ean li\u00ean k\u1ebft, t\u1eeb \u0111\u00f3 ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c k\u00ea khai tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft.<\/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;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 c\u1ee5 th\u1ec3 h\u00f3a 12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft, tr\u1ea3i r\u1ed9ng t\u1eeb s\u1edf h\u1eefu v\u1ed1n g\u00f3p, b\u1ea3o l\u00e3nh, cho vay, quy\u1ec1n \u0111i\u1ec1u h\u00e0nh ki\u1ec3m so\u00e1t, \u0111\u1ebfn c\u1ea3 quan h\u1ec7 nh\u00e2n th\u00e2n trong gia \u0111\u00ecnh. N\u1eafm ch\u1eafc c\u00e1c ti\u00eau ch\u00ed n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u01a1 c\u1ea5u s\u1edf h\u1eefu, nh\u00e2n s\u1ef1 v\u00e0 giao d\u1ecbch c\u1ee7a m\u00ecnh, t\u1eeb \u0111\u00f3 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf hay x\u1eed ph\u1ea1t khi b\u1ecb thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p ho\u1eb7c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u, doanh nghi\u1ec7p vui l\u00f2ng <\/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;\"> \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;\"> 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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\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>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/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>Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 t\u1ef1 \u0111\u1ed9ng b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u00e2n h\u00e0ng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, quan h\u1ec7 li\u00ean k\u1ebft ch\u1ec9 h\u00ecnh th\u00e0nh khi d\u01b0 n\u1ee3 vay \u0111\u1ea1t \u0111\u1ed3ng th\u1eddi hai ng\u01b0\u1ee1ng: \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p \u0111i vay v\u00e0 tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n. Ngo\u00e0i ra, Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f2n quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb ri\u00eang cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15.<\/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>Doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u0169ng \u0111\u01b0\u1ee3c xem x\u00e9t theo h\u00ecnh th\u1ee9c (10) n\u1ebfu ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf t\u1eeb doanh nghi\u1ec7p kh\u00e1c \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/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>M\u1ed9t c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n ho\u1eb7c \u0111i\u1ec1u h\u00e0nh nhi\u1ec1u doanh nghi\u1ec7p kh\u00e1c nhau th\u00ec c\u00e1c doanh nghi\u1ec7p \u0111\u00f3 c\u00f3 b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi nhau kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n, th\u00f4ng qua v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n n\u00e0y ho\u1eb7c th\u00f4ng qua vi\u1ec7c c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh, \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi nhau, k\u1ec3 c\u1ea3 khi gi\u1eefa c\u00e1c doanh nghi\u1ec7p \u0111\u00f3 kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 m\u1ed1i li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp n\u00e0o v\u1ec1 v\u1ed1n g\u00f3p.\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>Vay m\u01b0\u1ee3n ti\u1ec1n v\u1edbi ng\u01b0\u1eddi th\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p c\u00f3 b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 c\u00f3, n\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 nh\u00e2n th\u00e2n theo h\u00ecnh th\u1ee9c (7) th\u00ec giao d\u1ecbch \u0111\u00f3 s\u1ebd h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft cho k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/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>M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f3 bao nhi\u00eau h\u00ecnh th\u1ee9c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f3 t\u1ed5ng c\u1ed9ng 12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft.<\/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":4895,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4894","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\/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":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4894\/revisions"}],"predecessor-version":[{"id":4897,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4894\/revisions\/4897"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4895"}],"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}]}}