{"id":4900,"date":"2026-08-09T16:29:46","date_gmt":"2026-08-09T09:29:46","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4900"},"modified":"2026-08-09T16:29:46","modified_gmt":"2026-08-09T09:29:46","slug":"cac-giao-dich-lien-ket-theo-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 c\u00e1c giao d\u1ecbch 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;\">C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111ang thay \u0111\u1ed5i to\u00e0n b\u1ed9 c\u00e1ch doanh nghi\u1ec7p k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 khi ph\u00e1t sinh quan h\u1ec7 v\u1edbi b\u00ean li\u00ean k\u1ebft, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u0103m 2026. Kh\u00f4ng \u00edt k\u1ebf to\u00e1n v\u1eabn l\u00fang t\u00fang khi ph\u00e2n lo\u1ea1i m\u1ed9t giao d\u1ecbch c\u1ee5 th\u1ec3: \u0111\u00e2u l\u00e0 giao d\u1ecbch b\u1eaft bu\u1ed9c k\u00ea khai tr\u00ean Ph\u1ee5 l\u1ee5c I, \u0111\u00e2u l\u00e0 kho\u1ea3n thu chi h\u1ed9, v\u00e0 \u0111\u00e2u l\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n to\u00e0n kh\u00f4ng ph\u1ea3i k\u00ea khai, s\u1ef1 nh\u1ea7m l\u1eabn n\u00e0y ch\u00ednh l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thanh tra. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7, b\u00e1m s\u00e1t v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt g\u1ed1c: t\u1eeb \u0111\u1ecbnh ngh\u0129a t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4, c\u00e1c nh\u00f3m giao d\u1ecbch ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I, c\u00e1ch k\u00ea khai thu chi h\u1ed9, \u0111\u1ebfn c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo \u0110i\u1ec1u 20, gi\u00fap doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang ngay t\u1eeb b\u00e2y gi\u1edd.<\/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\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Giao_dich_lien_ket_la_gi_theo_Nghi_dinh_2552026ND-CP\" >Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?\u00a0<\/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\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Danh_muc_hang_hoa_dich_vu_do_Nha_nuoc_dinh_gia\" >Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ecbnh gi\u00e1<\/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\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Cac_giao_dich_phai_ke_khai_Phu_luc_I_theo_Nghi_dinh_2552026ND-CP\" >C\u00e1c giao d\u1ecbch ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Diem_moi_cua_Nghi_dinh_Ke_khai_thu_chi_ho_trong_cac_giao_dich_lien_ket_theo_Nghi_dinh_255\" >\u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh: K\u00ea khai thu chi h\u1ed9 trong c\u00e1c giao d\u1ecbch 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Thu_ho_chi_ho_la_gi\" >Thu h\u1ed9, chi h\u1ed9 l\u00e0 g\u00ec?<\/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\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Phan_loai_chi_tiet_nhom_giao_dich_thu_ho_chi_ho\" >Ph\u00e2n lo\u1ea1i chi ti\u1ebft nh\u00f3m giao d\u1ecbch thu h\u1ed9, chi h\u1ed9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Cac_giao_dich_khong_phai_ke_khai_khi_thuc_hien_cac_giao_dich_lien_ket_theo_Nghi_dinh_255\" >C\u00e1c giao d\u1ecbch kh\u00f4ng ph\u1ea3i k\u00ea khai khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch 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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Cac_truong_hop_duoc_mien_tru_lap_ho_so_xac_dinh_gia_theo_Nghi_dinh_2552026ND-CP\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Nhom_1_Duoc_mien_ke_khai_va_mien_lap_ho_so_xac_dinh_gia\" >Nh\u00f3m 1: \u0110\u01b0\u1ee3c mi\u1ec5n k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/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\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Nhom_2_Phai_ke_khai_nhung_duoc_mien_tru_lap_ho_so_xac_dinh_gia\" >Nh\u00f3m 2: Ph\u1ea3i k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Vi_sao_doanh_nghiep_can_nam_ro_cac_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP_ngay_tu_bay_gio\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ngay t\u1eeb b\u00e2y gi\u1edd?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_cac_giao_dich_lien_ket_theo_Nghi_dinh_255\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c giao d\u1ecbch 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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Cac_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP_gom_nhung_loai_nao\" >C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Nhung_giao_dich_nao_bat_buoc_ke_khai_tren_Phu_luc_I\" >Nh\u1eefng giao d\u1ecbch n\u00e0o b\u1eaft bu\u1ed9c k\u00ea khai tr\u00ean Ph\u1ee5 l\u1ee5c I?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Giao_dich_thu_ho_chi_ho_co_phai_ke_khai_khong_va_ke_khai_o_dau\" >Giao d\u1ecbch thu h\u1ed9, chi h\u1ed9 c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng v\u00e0 k\u00ea khai \u1edf \u0111\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Nhung_giao_dich_nao_khong_phai_ke_khai_giao_dich_lien_ket\" >Nh\u1eefng giao d\u1ecbch n\u00e0o kh\u00f4ng ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/#Mien_ke_khai_va_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khac_nhau_the_nao\" >Mi\u1ec5n k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00e1c nhau th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo kho\u1ea3n 1 \u0110i\u1ec1u 4 <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> quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, c\u00f3 04 nh\u00f3m giao d\u1ecbch ch\u00ednh c\u1ea5u th\u00e0nh n\u00ean c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u6b3e\u3001\u8d37\u6b3e\u3001\u91d1\u878d\u670d\u52a1\u3001\u91d1\u878d\u62c5\u4fdd\u548c\u5176\u4ed6\u91d1\u878d\u5de5\u5177\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 m\u1ed9t giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 2 \u0111i\u1ec1u ki\u1ec7n l\u00e0 c\u00f3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">\u5173\u8054\u5173\u7cfb<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 c\u00f3 c\u00e1c giao d\u1ecbch nh\u01b0 \u0111\u00e3 n\u00eau tr\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a <\/b><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u00ec \u00e1p d\u1ee5ng theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1, kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady c\u00e1c giao d\u1ecbch kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m nh\u1eefng g\u00ec, h\u00e3y c\u00f9ng MAN &#8211; Master Accountant t\u00ecm hi\u1ec3u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_hang_hoa_dich_vu_do_Nha_nuoc_dinh_gia\"><\/span><b>Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ed9c quy\u1ec1n, thi\u1ebft y\u1ebfu ho\u1eb7c \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i d\u01b0\u1edbi 4 h\u00ecnh th\u1ee9c ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 c\u1ee5 th\u1ec3: \u0110i\u1ec7n n\u0103ng, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh c\u00f4ng \u00edch, d\u1ecbch v\u1ee5 bay, v\u00e9 m\u00e1y bay n\u1ed9i \u0111\u1ecba (h\u1ea1ng ph\u1ed5 th\u00f4ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khung gi\u00e1: \u0110\u1ea5t \u0111ai, d\u1ecbch v\u1ee5 kh\u00e1m ch\u1eefa b\u1ec7nh, d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c (h\u1ecdc ph\u00ed).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 t\u1ed1i \u0111a: X\u0103ng d\u1ea7u, s\u1eefa cho tr\u1ebb em d\u01b0\u1edbi 06 tu\u1ed5i, g\u1ea1o d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 t\u1ed1i thi\u1ec3u: Thu\u1ed1c l\u00e1 \u0111i\u1ebfu s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, m\u1ed9t s\u1ed1 n\u00f4ng s\u1ea3n thi\u1ebft y\u1ebfu khi c\u1ea7n b\u00ecnh \u1ed5n th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_giao_dich_phai_ke_khai_Phu_luc_I_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u00e1c giao d\u1ecbch ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1c Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh, n\u1ed9p c\u00f9ng v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng, c\u00e1c giao d\u1ecbch ph\u1ea3i k\u00ea khai chi ti\u1ebft tr\u00ean Ph\u1ee5 l\u1ee5c I th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n theo s\u00e1u nh\u00f3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mua ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">: K\u00ea khai gi\u00e1 tr\u1ecb mua v\u00e0o ho\u1eb7c b\u00e1n ra trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mua ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">: K\u00ea khai gi\u00e1 tr\u1ecb mua v\u00e0o ho\u1eb7c b\u00e1n ra trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1eed d\u1ee5ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">, bao g\u1ed3m: D\u1ecbch v\u1ee5 nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb; d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd kinh doanh, t\u01b0 v\u1ea5n v\u00e0 \u0111\u00e0o t\u1ea1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n b\u1ea3n quy\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng t\u1ef1.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u00e3i vay.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cung c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 kh\u00e1c<\/b><span style=\"font-weight: 400;\">: Nh\u00f3m c\u00e1c giao d\u1ecbch kh\u00f4ng thu\u1ed9c c\u00e1c lo\u1ea1i tr\u00ean, v\u00ed d\u1ee5: thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb x\u00f3a n\u1ee3, ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c I l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c, ho\u00e0n to\u00e0n kh\u00e1c v\u1edbi ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_cua_Nghi_dinh_Ke_khai_thu_chi_ho_trong_cac_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>\u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh: K\u00ea khai thu chi h\u1ed9 trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4902\" aria-describedby=\"caption-attachment-4902\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4902\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-giao-dich-lien-ket-theo-Nghi-dinh-255-va-diem-moi-ve-ke-khai-thu-chi-ho.jpg\" alt=\"C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 \u0111i\u1ec3m m\u1edbi v\u1ec1 k\u00ea khai thu chi h\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-giao-dich-lien-ket-theo-Nghi-dinh-255-va-diem-moi-ve-ke-khai-thu-chi-ho.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-giao-dich-lien-ket-theo-Nghi-dinh-255-va-diem-moi-ve-ke-khai-thu-chi-ho-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-giao-dich-lien-ket-theo-Nghi-dinh-255-va-diem-moi-ve-ke-khai-thu-chi-ho-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-giao-dich-lien-ket-theo-Nghi-dinh-255-va-diem-moi-ve-ke-khai-thu-chi-ho-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-giao-dich-lien-ket-theo-Nghi-dinh-255-va-diem-moi-ve-ke-khai-thu-chi-ho-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4902\" class=\"wp-caption-text\">C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 \u0111i\u1ec3m m\u1edbi v\u1ec1 k\u00ea khai thu chi h\u1ed9<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn nh\u1ea5t khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, b\u1edfi b\u1ea3n ch\u1ea5t thu chi h\u1ed9 kh\u00e1c ho\u00e0n to\u00e0n v\u1edbi doanh thu, chi ph\u00ed th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_ho_chi_ho_la_gi\"><\/span><b>Thu h\u1ed9, chi h\u1ed9 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu h\u1ed9, chi h\u1ed9 l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p nh\u1eadn ho\u1eb7c chi thay cho b\u00ean li\u00ean k\u1ebft, kh\u00f4ng c\u1ea5u th\u00e0nh doanh thu hay chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a ch\u00ednh doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c thu, chi. \u0110\u00e2y l\u00e0 d\u00f2ng ti\u1ec1n mang t\u00ednh trung gian, th\u01b0\u1eddng ph\u00e1t sinh trong c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n, gi\u1eefa c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con ho\u1eb7c gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_loai_chi_tiet_nhom_giao_dich_thu_ho_chi_ho\"><\/span><b>Ph\u00e2n lo\u1ea1i chi ti\u1ebft nh\u00f3m giao d\u1ecbch thu h\u1ed9, chi h\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Nh\u00f3m giao d\u1ecbch thu h\u1ed9<\/b><span style=\"font-weight: 400;\">, g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch thu h\u1ed9, ho\u00e0n tr\u1ea3 kho\u1ea3n thu h\u1ed9, ho\u1eb7c nh\u1eadn l\u1ea1i kho\u1ea3n thu h\u1ed9 t\u1eeb b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 thu ti\u1ec1n gi\u00f9m t\u1eeb b\u00ean th\u1ee9 ba v\u00e0 ho\u00e0n tr\u1ea3 l\u1ea1i.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Nh\u00f3m giao d\u1ecbch chi h\u1ed9<\/b><span style=\"font-weight: 400;\">, g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch chi h\u1ed9, ho\u00e0n tr\u1ea3 kho\u1ea3n chi h\u1ed9, ho\u1eb7c nh\u1eadn l\u1ea1i kho\u1ea3n \u0111\u00e3 chi h\u1ed9 cho b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 chi ti\u1ec1n gi\u00f9m t\u1eeb b\u00ean th\u1ee9 ba v\u00e0 thu l\u1ea1i, v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh l\u00e0 kho\u1ea3n chi h\u1ed9 ti\u1ec1n v\u00e9 m\u00e1y bay, ho\u1eb7c c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p chi gi\u00f9m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, chuy\u00ean gia c\u1ee7a t\u1eadp \u0111o\u00e0n, v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh l\u00e0 kho\u1ea3n chi h\u1ed9 ti\u1ec1n v\u00e9 m\u00e1y bay, ho\u1eb7c c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p chi gi\u00f9m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, chuy\u00ean gia c\u1ee7a t\u1eadp \u0111o\u00e0n.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00e1c chi ph\u00ed ho\u00e0n tr\u1ea3 cho t\u1eadp \u0111o\u00e0n m\u00e0 kh\u00f4ng c\u1ed9ng th\u00eam l\u1ee3i nhu\u1eadn (t\u1ee9c doanh nghi\u1ec7p ch\u1ec9 ho\u00e0n tr\u1ea3 \u0111\u00fang s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1eadp \u0111o\u00e0n chi h\u1ed9, kh\u00f4ng c\u00f3 ph\u1ea7n ch\u00eanh l\u1ec7ch l\u1ee3i nhu\u1eadn) c\u0169ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0 k\u00ea khai theo nh\u00f3m thu chi h\u1ed9, thay v\u00ec ghi nh\u1eadn nh\u01b0 m\u1ed9t kho\u1ea3n doanh thu\/chi ph\u00ed d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_giao_dich_khong_phai_ke_khai_khi_thuc_hien_cac_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>C\u00e1c giao d\u1ecbch kh\u00f4ng ph\u1ea3i k\u00ea khai khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4903\" aria-describedby=\"caption-attachment-4903\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4903\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-giao-dich-lien-ket-theo-Nghi-dinh-255-khong-phai-ke-khai-Phu-luc-I.jpg\" alt=\"C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 kh\u00f4ng ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-giao-dich-lien-ket-theo-Nghi-dinh-255-khong-phai-ke-khai-Phu-luc-I.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-giao-dich-lien-ket-theo-Nghi-dinh-255-khong-phai-ke-khai-Phu-luc-I-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-giao-dich-lien-ket-theo-Nghi-dinh-255-khong-phai-ke-khai-Phu-luc-I-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-giao-dich-lien-ket-theo-Nghi-dinh-255-khong-phai-ke-khai-Phu-luc-I-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-giao-dich-lien-ket-theo-Nghi-dinh-255-khong-phai-ke-khai-Phu-luc-I-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4903\" class=\"wp-caption-text\">C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 kh\u00f4ng ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh hai nh\u00f3m tr\u00ean, c\u00f3 m\u1ed9t s\u1ed1 lo\u1ea1i giao d\u1ecbch c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai tr\u00ean Ph\u1ee5 l\u1ee5c I, cho d\u00f9 ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd, \u0111\u00e2y l\u00e0 nh\u00f3m ph\u00e2n lo\u1ea1i theo b\u1ea3n ch\u1ea5t t\u1eebng lo\u1ea1i giao d\u1ecbch, kh\u00e1c v\u1edbi nh\u00f3m doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo \u0110i\u1ec1u 20 s\u1ebd tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n ti\u1ebfp theo, hai kh\u00e1i ni\u1ec7m n\u00e0y kh\u00f4ng n\u00ean b\u1ecb \u0111\u00e1nh \u0111\u1ed3ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch kh\u00f4ng ph\u1ea3i k\u00ea khai bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Giao d\u1ecbch g\u00f3p v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.\u00a0<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Thanh to\u00e1n c\u1ed5 t\u1ee9c.\u00a0<\/b><\/li>\n<li aria-level=\"1\"><b>Ho\u00e0n tr\u1ea3 ti\u1ec1n cho vay ho\u1eb7c thu l\u1ea1i ti\u1ec1n cho vay, ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ph\u1ea7n kho\u1ea3n ti\u1ec1n g\u1ed1c.<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Chi tr\u1ea3 l\u01b0\u01a1ng cho ban gi\u00e1m \u0111\u1ed1c.<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Cho m\u01b0\u1ee3n ti\u1ec1n ho\u1eb7c cho vay kh\u00f4ng l\u00e3i su\u1ea5t.<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5.\u00a0<\/b><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_tru_lap_ho_so_xac_dinh_gia_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n tr\u1eeb \u00e1p d\u1ee5ng cho c\u1ea3 doanh nghi\u1ec7p, khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Duoc_mien_ke_khai_va_mien_lap_ho_so_xac_dinh_gia\"><\/span><b>Nh\u00f3m 1: \u0110\u01b0\u1ee3c mi\u1ec5n k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kh\u00f4ng ph\u1ea3i k\u00ea khai M\u1ee5c III, M\u1ee5c IV. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u01a1 b\u1ea3n k\u1ebf th\u1eeba tinh th\u1ea7n c\u1ee7a \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean \u0111\u1ec1u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, c\u00f9ng \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1edfi trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng l\u00e0m ph\u00e1t sinh r\u1ee7i ro chuy\u1ec3n l\u1ee3i nhu\u1eadn, chuy\u1ec3n gi\u00e1 \u0111\u1ec3 gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Phai_ke_khai_nhung_duoc_mien_tru_lap_ho_so_xac_dinh_gia\"><\/span><b>Nh\u00f3m 2: Ph\u1ea3i k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai theo Ph\u1ee5 l\u1ee5c I nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f01\u4e1a\u5df2\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u3002<\/b><span style=\"font-weight: 400;\"> v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n, ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi ph\u1ea7n giao d\u1ecbch n\u1eb1m trong ph\u1ea1m vi APA \u0111\u00e3 k\u00fd k\u1ebft; c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft kh\u00e1c ngo\u00e0i ph\u1ea1m vi APA v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 d\u01b0\u1edbi ng\u01b0\u1ee1ng quy \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> Doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng quy \u0111\u1ecbnh theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20, doanh nghi\u1ec7p ph\u00e1t sinh doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf TNDN) t\u1ed1i thi\u1ec3u theo t\u1eebng l\u0129nh v\u1ef1c quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng: ng\u01b0\u1ee1ng doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb m\u1ee9c 200 t\u1ef7 \u0111\u1ed3ng (theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP) l\u00ean 500 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi b\u1ecf h\u1eb3n ti\u00eau ch\u00ed &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;<\/span><b>.<\/b><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_ro_cac_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP_ngay_tu_bay_gio\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ngay t\u1eeb b\u00e2y gi\u1edd?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026 l\u00e0 k\u1ef3 \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng to\u00e0n b\u1ed9 khung quy \u0111\u1ecbnh m\u1edbi. N\u1ebfu doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c ph\u00e2n lo\u1ea1i giao d\u1ecbch theo th\u00f3i quen c\u0169, ho\u1eb7c nh\u1ea7m l\u1eabn gi\u1eefa ba nh\u00f3m k\u00ea khai Ph\u1ee5 l\u1ee5c I, thu chi h\u1ed9 v\u00e0 kh\u00f4ng k\u00ea khai nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y, r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh khi thanh tra, ki\u1ec3m tra l\u00e0 ho\u00e0n to\u00e0n hi\u1ec7n h\u1eefu.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u1eddi khuy\u00ean t\u1eeb MAN &#8211; Master Accountant Network:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 danh s\u00e1ch b\u00ean li\u00ean k\u1ebft, \u0111\u1ed1i chi\u1ebfu t\u1eebng lo\u1ea1i giao d\u1ecbch ph\u00e1t sinh trong n\u0103m 2026, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 hay kh\u00f4ng, tr\u01b0\u1edbc khi l\u1eadp T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/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;\">N\u1eafm r\u00f5 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, t\u1eeb \u0111\u1ecbnh ngh\u0129a, c\u00e1ch ph\u00e2n lo\u1ea1i giao d\u1ecbch k\u00ea khai Ph\u1ee5 l\u1ee5c I, thu chi h\u1ed9, \u0111\u1ebfn c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai hay \u0111\u01b0\u1ee3c mi\u1ec5n theo \u0110i\u1ec1u 20, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u1eadn d\u1ee5ng \u0111\u00fang c\u00e1c ng\u01b0\u1ee1ng mi\u1ec5n m\u1edbi ngay t\u1eeb k\u1ef3 quy\u1ebft to\u00e1n TNDN 2026.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f2n b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c ph\u00e2n lo\u1ea1i m\u1ed9t giao d\u1ecbch c\u1ee5 th\u1ec3 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111\u1eebng ng\u1ea7n ng\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n.<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/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_cac_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c giao d\u1ecbch 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=\"Cac_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP_gom_nhung_loai_nao\"><\/span><b>C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">G\u1ed3m b\u1ed1n nh\u00f3m ch\u00ednh: giao d\u1ecbch mua b\u00e1n, trao \u0111\u1ed5i, cho thu\u00ea, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a &#8211; d\u1ecbch v\u1ee5; giao d\u1ecbch vay, cho vay v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh; giao d\u1ecbch t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, v\u00f4 h\u00ecnh; v\u00e0 th\u1ecfa thu\u1eadn chia s\u1ebb ngu\u1ed3n l\u1ef1c, chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, theo \u0111\u1ecbnh ngh\u0129a t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_giao_dich_nao_bat_buoc_ke_khai_tren_Phu_luc_I\"><\/span><b>Nh\u1eefng giao d\u1ecbch n\u00e0o b\u1eaft bu\u1ed9c k\u00ea khai tr\u00ean Ph\u1ee5 l\u1ee5c I?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m: mua\/b\u00e1n h\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh v\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; d\u1ecbch v\u1ee5 nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n, qu\u1ea3ng c\u00e1o ti\u1ebfp th\u1ecb, qu\u1ea3n l\u00fd kinh doanh &#8211; t\u01b0 v\u1ea5n &#8211; \u0111\u00e0o t\u1ea1o; ti\u1ec1n b\u1ea3n quy\u1ec1n; l\u00e3i vay; v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_thu_ho_chi_ho_co_phai_ke_khai_khong_va_ke_khai_o_dau\"><\/span><b>Giao d\u1ecbch thu h\u1ed9, chi h\u1ed9 c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng v\u00e0 k\u00ea khai \u1edf \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. C\u00e1c giao d\u1ecbch thu h\u1ed9 (k\u1ec3 c\u1ea3 thu gi\u00f9m t\u1eeb b\u00ean th\u1ee9 ba) v\u00e0 chi h\u1ed9 (k\u1ec3 c\u1ea3 chi gi\u00f9m t\u1eeb b\u00ean th\u1ee9 ba) \u0111\u01b0\u1ee3c k\u00ea khai ri\u00eang t\u1ea1i C\u1ed9t (12) c\u1ee7a Ph\u1ee5 l\u1ee5c I, t\u00e1ch bi\u1ec7t v\u1edbi c\u00e1c c\u1ed9t k\u00ea khai doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_giao_dich_nao_khong_phai_ke_khai_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng giao d\u1ecbch n\u00e0o kh\u00f4ng ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">G\u1ed3m: giao d\u1ecbch g\u00f3p v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n; thanh to\u00e1n c\u1ed5 t\u1ee9c; ho\u00e0n tr\u1ea3\/thu l\u1ea1i kho\u1ea3n ti\u1ec1n g\u1ed1c cho vay; chi tr\u1ea3 l\u01b0\u01a1ng cho ban gi\u00e1m \u0111\u1ed1c; cho m\u01b0\u1ee3n\/cho vay kh\u00f4ng l\u00e3i su\u1ea5t; v\u00e0 giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng th\u1ecfa \u0111i\u1ec1u ki\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_ke_khai_va_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khac_nhau_the_nao\"><\/span><b>Mi\u1ec5n k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00e1c nhau th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mi\u1ec5n k\u00ea khai (kho\u1ea3n 1 \u0110i\u1ec1u 20) gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai M\u1ee5c III, IV c\u1ee7a Ph\u1ee5 l\u1ee5c I. Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 (kho\u1ea3n 2 \u0110i\u1ec1u 20) v\u1eabn y\u00eau c\u1ea7u k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c I, ch\u1ec9 mi\u1ec5n vi\u1ec7c chu\u1ea9n b\u1ecb b\u1ed9 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111ang thay \u0111\u1ed5i to\u00e0n b\u1ed9 c\u00e1ch doanh nghi\u1ec7p k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 khi ph\u00e1t sinh quan h\u1ec7 v\u1edbi b\u00ean li\u00ean k\u1ebft, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u0103m 2026. Kh\u00f4ng \u00edt [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4902,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4900","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\/4900","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=4900"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4900\/revisions"}],"predecessor-version":[{"id":4904,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4900\/revisions\/4904"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4902"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}