{"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":"\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6700\u65b0\u89c4\u5b9a\u8f7d\u4e8e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u4ece\u6839\u672c\u4e0a\u6539\u53d8\u4e86\u4f01\u4e1a\u5728\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u65f6\u7533\u62a5\u548c\u786e\u5b9a\u4ef7\u683c\u7684\u65b9\u5f0f\u3002\u8be5\u6cd5\u4ee4\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff0c\u5e76\u7acb\u5373\u9002\u7528\u4e8e2026\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u671f\u3002\u8bb8\u591a\u4f1a\u8ba1\u5e08\u4ecd\u7136\u5bf9\u7279\u5b9a\u4ea4\u6613\u7684\u5206\u7c7b\u611f\u5230\u56f0\u60d1\uff1a\u54ea\u4e9b\u4ea4\u6613\u5fc5\u987b\u5728\u9644\u5f55\u4e00\u4e2d\u7533\u62a5\uff0c\u54ea\u4e9b\u5c5e\u4e8e\u4ee3\u4ed6\u4eba\u6536\u4ed8\u6b3e\uff0c\u54ea\u4e9b\u5b8c\u5168\u514d\u4e8e\u7533\u62a5\u3002\u8fd9\u79cd\u56f0\u60d1\u662f\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u5e38\u89c1\u7684\u7a0e\u52a1\u8bc4\u4f30\u539f\u56e0\u3002\u672c\u6587\u4e25\u683c\u9075\u5faa\u6cd5\u5f8b\u539f\u6587\uff0c\u5bf9\u76f8\u5173\u89c4\u5b9a\u8fdb\u884c\u4e86\u5168\u9762\u7cfb\u7edf\u5316\u7684\u68b3\u7406\uff1a\u4ece\u7b2c4\u6761\u7b2c1\u6b3e\u7684\u5b9a\u4e49\u3001\u9644\u5f55\u4e00\u4e2d\u5fc5\u987b\u7533\u62a5\u7684\u4ea4\u6613\u7c7b\u522b\u3001\u4ee3\u4ed6\u4eba\u6536\u4ed8\u6b3e\u7684\u7533\u62a5\u65b9\u6cd5\uff0c\u5230\u7b2c20\u6761\u89c4\u5b9a\u7684\u65e0\u9700\u7533\u62a5\u4e14\u514d\u4e8e\u63d0\u4ea4\u6587\u4ef6\u7684\u60c5\u5f62\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4eca\u540e\u6b63\u786e\u5e94\u7528\u8fd9\u4e9b\u89c4\u5b9a\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\" 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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\" >\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\u65f6\u65e0\u9700\u7533\u62a5\u7684\u4ea4\u6613\u3002<\/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\" >\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u6848\u4ef6<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" 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>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u73b0\u5728\u9700\u8981\u4e86\u89e3\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e0b\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/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\" >\u5173\u4e8e\u7b2c255\u53f7\u6cd5\u4ee4\u9879\u4e0b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-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\" >\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u6db5\u76d6\u54ea\u4e9b\u7c7b\u578b\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-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\" >\u54ea\u4e9b\u4ea4\u6613\u9700\u8981\u5728\u9644\u5f55\u4e00\u4e2d\u7533\u62a5\uff1f<\/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\" >\u6d89\u53ca\u8d44\u91d1\u6536\u4ed8\u7684\u4ea4\u6613\u662f\u5426\u9700\u8981\u7533\u62a5\uff1f\u5982\u679c\u9700\u8981\u7533\u62a5\uff0c\u5e94\u8be5\u5728\u54ea\u91cc\u7533\u62a5\uff1f<\/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\" >\u54ea\u4e9b\u4ea4\u6613\u65e0\u9700\u7533\u62a5\u4e3a\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-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\" >\u8c41\u514d\u7533\u62a5\u548c\u8c41\u514d\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u786e\u5b9a\u6587\u4ef6\u4e4b\u95f4\u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/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>\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/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;\">\u6839\u636e\u7b2c4\u6761\u7b2c1\u6b3e <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong> \u89c4\u7ae0\u5236\u5ea6\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u5305\u62ec\u8d27\u7269\u7684\u4e70\u5356\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u51fa\u79df\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u548c\u8ba9\u4e0e\uff1b\u63d0\u4f9b\u670d\u52a1\uff1b\u501f\u8d37\u3001\u91d1\u878d\u670d\u52a1\u3001\u91d1\u878d\u62c5\u4fdd\u548c\u5176\u4ed6\u91d1\u878d\u5de5\u5177\uff1b\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u4e70\u5356\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u51fa\u79df\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u548c\u8ba9\u4e0e\uff1b\u4ee5\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5171\u540c\u4f7f\u7528\u8d44\u4ea7\u3001\u8d44\u672c\u548c\u52b3\u52a8\u529b\u7b49\u8d44\u6e90\u4ee5\u53ca\u5206\u644a\u6210\u672c\u7684\u534f\u8bae\uff0c\u4f46\u4e0d\u5305\u62ec\u53d7\u56fd\u5bb6\u5b9a\u4ef7\u6cd5\u89c4\u5b9a\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ef7\u683c\u7ba1\u5236\u7684\u5546\u4e1a\u4ea4\u6613\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u4e3b\u8981\u5206\u4e3a\u56db\u7c7b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e70\u5356\u3001\u4ea4\u6362\u3001\u51fa\u79df\u3001\u79df\u8d41\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u3001\u5206\u914d\u8d27\u7269\uff0c\u63d0\u4f9b\u670d\u52a1\uff1b;<\/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;\">\u4e70\u5356\u3001\u4ea4\u6362\u3001\u51fa\u79df\u3001\u79df\u8d41\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u3001\u5206\u914d\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5171\u4eab\u8d44\u4ea7\u3001\u8d44\u672c\u548c\u52b3\u52a8\u529b\u7b49\u8d44\u6e90\u4ee5\u53ca\u5728\u5173\u8054\u65b9\u4e4b\u95f4\u5206\u62c5\u6210\u672c\u7684\u534f\u8bae\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u5c06\u4e00\u7b14\u4ea4\u6613\u8ba4\u5b9a\u4e3a\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4f01\u4e1a\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u6761\u4ef6\uff1a <\/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;\"> \u5e76\u4e14\u5b58\u5728\u5982\u4e0a\u6240\u8ff0\u7684\u4ea4\u6613\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a <\/b><span style=\"font-weight: 400;\">\u6d89\u53ca\u56fd\u5bb6\u4ef7\u683c\u7ba1\u5236\u8303\u56f4\u5185\u7684\u5546\u54c1\u548c\u670d\u52a1\u7684\u5546\u4e1a\u4ea4\u6613\uff0c\u53d7\u4ef7\u683c\u6cd5\u7ba1\u8f96\uff0c\u4e0d\u53d7\u5173\u8054\u65b9\u4ea4\u6613\u7ba1\u5236\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u90a3\u4e48\uff0c\u54ea\u4e9b\u7c7b\u578b\u7684\u5546\u54c1\u548c\u670d\u52a1\u53d7\u56fd\u5bb6\u4ef7\u683c\u7ba1\u5236\u5462\uff1f\u8ba9\u6211\u4eec\u8ddf\u968f\u4f1a\u8ba1\u5e08\u5927\u5e08MAN\u4e00\u8d77\u6765\u4e86\u89e3\u4e00\u4e0b\u3002.<\/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>\u7531\u56fd\u5bb6\u51b3\u5b9a\u4ef7\u683c\u7684\u5546\u54c1\u548c\u670d\u52a1\u6e05\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u901a\u8fc7\u4ee5\u4e0b\u56db\u79cd\u4e3b\u8981\u5f62\u5f0f\u5bf9\u5784\u65ad\u6027\u3001\u5fc5\u9700\u6027\u6216\u5bf9\u7ecf\u6d4e\u548c\u793e\u4f1a\u5f71\u54cd\u5de8\u5927\u7684\u5546\u54c1\u548c\u670d\u52a1\u5b9e\u65bd\u4ef7\u683c\u7ba1\u5236\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u4f53\u4ef7\u683c\uff1a\u7535\u529b\u3001\u516c\u5171\u90ae\u653f\u670d\u52a1\u3001\u822a\u7a7a\u65c5\u884c\u670d\u52a1\u3001\u56fd\u5185\u673a\u7968\uff08\u7ecf\u6d4e\u8231\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u683c\u8303\u56f4\uff1a\u571f\u5730\u3001\u533b\u7597\u670d\u52a1\u3001\u6559\u80b2\u670d\u52a1\uff08\u5b66\u8d39\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u9ad8\u9650\u4ef7\uff1a\u6c7d\u6cb9\u30016\u5c81\u4ee5\u4e0b\u513f\u7ae5\u725b\u5976\u3001\u56fd\u5bb6\u5927\u7c73\u50a8\u5907\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u4f4e\u4ef7\u683c\uff1a\u56fd\u4ea7\u5377\u70df\uff0c\u4ee5\u53ca\u5728\u9700\u8981\u7a33\u5b9a\u5e02\u573a\u65f6\u67d0\u4e9b\u5fc5\u9700\u7684\u519c\u4ea7\u54c1\u3002.<\/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>\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u4ea4\u6613\u5fc5\u987b\u5728\u9644\u5f55 I \u4e2d\u7533\u62a5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 18 \u6761\u89c4\u5b9a\uff0c\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\u6709\u8d23\u4efb\u6309\u7167\u8be5\u6cd5\u4ee4\u9644\u4ef6\u7533\u62a5\u5173\u8054\u65b9\u5173\u7cfb\u548c\u4ea4\u6613\u4fe1\u606f\uff0c\u5e76\u5c06\u5176\u4e0e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u9644\u5f55\u4e00\u4e2d\u5fc5\u987b\u8be6\u7ec6\u5217\u51fa\u7684\u4ea4\u6613\u901a\u5e38\u5206\u4e3a\u4ee5\u4e0b\u516d\u7c7b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e70\u5356\u6784\u6210\u56fa\u5b9a\u8d44\u4ea7\u7684\u8d27\u7269\u3002<\/b><span style=\"font-weight: 400;\">\u7533\u62a5\u8be5\u671f\u95f4\u7684\u8d2d\u9500\u4ef7\u503c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e70\u5356\u4e0d\u5c5e\u4e8e\u56fa\u5b9a\u8d44\u4ea7\u7684\u5546\u54c1\u3002<\/b><span style=\"font-weight: 400;\">\u7533\u62a5\u8be5\u671f\u95f4\u7684\u8d2d\u9500\u4ef7\u503c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f7f\u7528\u6216\u63d0\u4f9b\u670d\u52a1<\/b><span style=\"font-weight: 400;\">, \u5305\u62ec\uff1a\u7814\u53d1\u670d\u52a1\u3001\u5e7f\u544a\u8425\u9500\u670d\u52a1\uff1b\u5546\u4e1a\u7ba1\u7406\u670d\u52a1\u3001\u54a8\u8be2\u548c\u57f9\u8bad\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7248\u7a0e\u53ca\u7c7b\u4f3c\u8d39\u7528\u3002.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d37\u6b3e\u5229\u606f\u3002.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63d0\u4f9b\u548c\u4f7f\u7528\u5176\u4ed6\u670d\u52a1<\/b><span style=\"font-weight: 400;\">\u8be5\u7ec4\u5305\u62ec\u4e0d\u5c5e\u4e8e\u4e0a\u8ff0\u7c7b\u522b\u7684\u4ea4\u6613\uff0c\u4f8b\u5982\u503a\u52a1\u6838\u9500\u4ea7\u751f\u7684\u5176\u4ed6\u6536\u5165\uff0c\u6216\u4e3a\u51cf\u5c11\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u8d1f\u503a\u800c\u8fdb\u884c\u7684\u8c03\u6574\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">\u7533\u62a5\u9644\u5f55\u4e00\u7684\u4e49\u52a1\u662f\u5f3a\u5236\u6027\u7684\uff0c\u8fd9\u4e0e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u4e49\u52a1\u5b8c\u5168\u4e0d\u540c\u3002\u4f01\u4e1a\u53ef\u80fd\u4ecd\u7136\u9700\u8981\u7533\u62a5\u9644\u5f55\u4e00\uff0c\u4f46\u53ef\u4ee5\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002.<\/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>\u6cd5\u4ee4\u65b0\u589e\u8981\u70b9\uff1a\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5728\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u4ee3\u8868\u4ed6\u4eba\u7533\u62a5\u6536\u5165\u548c\u652f\u51fa<\/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\">\u7b2c 255 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4ee5\u53ca\u5173\u4e8e\u4ee3\u8868\u4ed6\u4eba\u7533\u62a5\u6536\u5165\u548c\u652f\u51fa\u7684\u65b0\u8981\u70b9\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\u65f6\u6700\u4ee4\u4eba\u56f0\u60d1\u7684\u65b9\u9762\u4e4b\u4e00\uff0c\u56e0\u4e3a\u4ee3\u8868\u4ed6\u4eba\u6536\u53d6\u548c\u652f\u4ed8\u8d44\u91d1\u7684\u6027\u8d28\u4e0e\u666e\u901a\u7684\u6536\u5165\u548c\u652f\u51fa\u5b8c\u5168\u4e0d\u540c\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_ho_chi_ho_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u6536\u6b3e\u548c\u4ed8\u6b3e\u670d\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6536\u6b3e\u548c\u4ed8\u6b3e\u670d\u52a1\u662f\u6307\u4f01\u4e1a\u4ee3\u8868\u5173\u8054\u65b9\u6536\u4ed8\u7684\u8d44\u91d1\uff0c\u5e76\u4e0d\u6784\u6210\u6267\u884c\u6536\u6b3e\u6216\u4ed8\u6b3e\u4e1a\u52a1\u7684\u4f01\u4e1a\u81ea\u8eab\u7684\u5b9e\u9645\u6536\u5165\u6216\u652f\u51fa\u3002\u8fd9\u4e9b\u5c5e\u4e8e\u4e2d\u95f4\u73b0\u91d1\u6d41\uff0c\u901a\u5e38\u6e90\u4e8e\u96c6\u56e2\u5185\u90e8\u4ea4\u6613\uff0c\u4f8b\u5982\u6bcd\u516c\u53f8\u4e0e\u5b50\u516c\u53f8\u4e4b\u95f4\uff0c\u6216\u603b\u90e8\u4e0e\u6ce8\u518c\u529e\u4e8b\u5904\u4e4b\u95f4\u3002.<\/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>\u6536\u6b3e\u548c\u4ed8\u6b3e\u4ea4\u6613\u7684\u8be6\u7ec6\u5206\u7c7b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u6536\u6b3e\u4ea4\u6613\u7ec4<\/b><span style=\"font-weight: 400;\">, \uff0c \u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d89\u53ca\u6536\u53d6\u3001\u9000\u8fd8\u5df2\u6536\u53d6\u6b3e\u9879\u6216\u4ece\u5173\u8054\u65b9\u6536\u53d6\u5df2\u6536\u53d6\u6b3e\u9879\u7684\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u4ea4\u6613\u672c\u8d28\u4e0a\u6d89\u53ca\u4ece\u7b2c\u4e09\u65b9\u6536\u53d6\u6b3e\u9879\uff0c\u7136\u540e\u518d\u5c06\u5176\u9000\u8fd8\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u652f\u4ed8\u5904\u7406\u96c6\u56e2<\/b><span style=\"font-weight: 400;\">, \uff0c \u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d89\u53ca\u4ee3\u8868\u53e6\u4e00\u65b9\u652f\u4ed8\u6b3e\u9879\u3001\u507f\u8fd8\u4ee3\u8868\u53e6\u4e00\u65b9\u652f\u4ed8\u7684\u6b3e\u9879\u6216\u63a5\u6536\u4ee3\u8868\u53e6\u4e00\u65b9\u652f\u4ed8\u7684\u6b3e\u9879\u7684\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u4ea4\u6613\u672c\u8d28\u4e0a\u662f\u4ee3\u8868\u7b2c\u4e09\u65b9\u8fdb\u884c\u7684\u652f\u4ed8\uff0c\u5178\u578b\u7684\u4f8b\u5b50\u662f\u652f\u4ed8\u516c\u53f8\u5458\u5de5\u548c\u4e13\u5bb6\u7684\u673a\u7968\u6216\u8865\u8d34\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u62a5\u9500\u7ed9\u516c\u53f8\u4e14\u4e0d\u5305\u542b\u5229\u6da6\u7684\u8d39\u7528\uff08\u5373\uff0c\u4f01\u4e1a\u53ea\u62a5\u9500\u516c\u53f8\u4ee3\u8868\u5176\u652f\u4ed8\u7684\u786e\u5207\u91d1\u989d\uff0c\u4e0d\u5305\u542b\u4efb\u4f55\u5229\u6da6\u5dee\u989d\uff09\uff0c\u4e5f\u6309\u7167\u62a5\u9500\u8d44\u91d1\u7684\u7c7b\u522b\u8fdb\u884c\u5904\u7406\u548c\u7533\u62a5\uff0c\u800c\u4e0d\u662f\u4f5c\u4e3a\u5e38\u89c4\u6536\u5165\/\u670d\u52a1\u8d39\u7528\u8bb0\u5f55\u3002.<\/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>\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\u65f6\u65e0\u9700\u7533\u62a5\u7684\u4ea4\u6613\u3002<\/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\">\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u65e0\u9700\u5728\u9644\u5f55 I \u4e2d\u7533\u62a5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u4e0a\u8ff0\u4e24\u7c7b\u4ea4\u6613\u5916\uff0c\u9644\u5f55\u4e00\u8fd8\u5217\u51fa\u4e86\u4e00\u4e9b\u7279\u5b9a\u7c7b\u578b\u7684\u4ea4\u6613\uff0c\u5373\u4f7f\u8fd9\u4e9b\u4ea4\u6613\u53d1\u751f\u5728\u5173\u8054\u65b9\u4e4b\u95f4\uff0c\u4e5f\u4e0d\u9700\u8981\u7533\u62a5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u8fd9\u79cd\u5206\u7c7b\u662f\u6839\u636e\u6bcf\u79cd\u4ea4\u6613\u7c7b\u578b\u7684\u6027\u8d28\u8fdb\u884c\u7684\uff0c\u4e0e\u7b2c 20 \u6761\u89c4\u5b9a\u7684\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u4f01\u4e1a\u7fa4\u4f53\u4e0d\u540c\uff0c\u8fd9\u5c06\u5728\u4e0b\u4e00\u8282\u4e2d\u8ba8\u8bba\uff1b\u8fd9\u4e24\u4e2a\u6982\u5ff5\u4e0d\u5e94\u8be5\u6df7\u6dc6\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u7533\u62a5\u7684\u4ea4\u6613\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u8d44\u672c\u6295\u5165\u548c\u8d44\u672c\u8f6c\u79fb\u4ea4\u6613\u3002.\u00a0<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u80a1\u606f\u652f\u4ed8\u3002.\u00a0<\/b><\/li>\n<li aria-level=\"1\"><b>\u8d37\u6b3e\u507f\u8fd8\u6216\u8ffd\u507f\u4ec5\u9002\u7528\u4e8e\u672c\u91d1\u91d1\u989d\u3002.<\/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>\u5411\u8463\u4e8b\u4f1a\u652f\u4ed8\u85aa\u916c\u3002.<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u653e\u8d37\u6216\u63d0\u4f9b\u65e0\u606f\u8d37\u6b3e\u3002.<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0e\u4e0d\u7b26\u5408\u7b2c 5 \u6761\u89c4\u5b9a\u7684\u5173\u8054\u5173\u7cfb\u8981\u6c42\u7684\u4e2a\u4eba\u8fdb\u884c\u7684\u4ea4\u6613\u3002.\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>\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u6848\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 20 \u6761\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5728\u6ee1\u8db3\u7279\u5b9a\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\u53ef\u4eab\u53d7\u8c41\u514d\u3002.<\/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>\u7b2c\u4e00\u7ec4\uff1a\u514d\u4e8e\u7533\u62a5\u548c\u4ef7\u683c\u786e\u5b9a\u6240\u9700\u7684\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c5e\u4e8e\u6b64\u7c7b\u7684\u4f01\u4e1a\u65e0\u9700\u5728\u7b2c\u4e09\u90e8\u5206\u548c\u7b2c\u56db\u90e8\u5206\u8fdb\u884c\u7533\u62a5\u3002\u57fa\u672c\u9002\u7528\u6761\u4ef6\u7ee7\u627f\u4e86\u5148\u524d\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u7684\u7cbe\u795e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53cc\u65b9\u4e4b\u95f4\u53d1\u751f\u7684\u5173\u8054\u65b9\u4ea4\u6613\u5747\u987b\u7f34\u7eb3\u8d8a\u5357\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u9002\u7528\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u4e14\u4efb\u4f55\u4e00\u65b9\u5728\u7eb3\u7a0e\u671f\u95f4\u5747\u65e0\u6743\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u4e3a\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u53cc\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u4e0d\u4f1a\u9020\u6210\u5229\u6da6\u8f6c\u79fb\u6216\u8f6c\u8ba9\u5b9a\u4ef7\u4ee5\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u7684\u98ce\u9669\u3002.<\/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>\u7b2c\u4e8c\u7ec4\uff1a\u5fc5\u987b\u7533\u62a5\uff0c\u4f46\u65e0\u9700\u51c6\u5907\u4ef7\u683c\u786e\u5b9a\u6240\u9700\u7684\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u7ec4\u4ecd\u9700\u5c65\u884c\u9644\u5f55\u4e00\u89c4\u5b9a\u7684\u6240\u6709\u7533\u62a5\u4e49\u52a1\uff0c\u4f46\u65e0\u9700\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002\u5177\u4f53\u6848\u4f8b\u5305\u62ec\uff1a<\/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;\"> \u5e76\u6309\u8981\u6c42\u63d0\u4ea4\u5e74\u5ea6\u62a5\u544a\u3002\u4f46\u662f\uff0c\u4f01\u4e1a\u5e76\u975e\u5b8c\u5168\u8c41\u514d\uff1b\u5b83\u4eec\u4ec5\u8c41\u514d\u4e8e\u5df2\u7b7e\u7f72\u7684\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\u8303\u56f4\u5185\u7684\u4ea4\u6613\u7684\u7533\u62a5\uff1bAPA\u8303\u56f4\u4e4b\u5916\u7684\u5176\u4ed6\u5173\u8054\u65b9\u4ea4\u6613\u4ecd\u987b\u5b8c\u5168\u5c65\u884c\u7533\u62a5\u4e49\u52a1\uff0c\u9664\u975e\u8fd9\u4e9b\u4ea4\u6613\u5c5e\u4e8e\u5176\u4ed6\u8c41\u514d\u60c5\u5f62\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8be5\u671f\u95f4\u53d1\u751f\u7684\u5173\u8054\u65b9\u4ea4\u6613\u603b\u989d\u4f4e\u4e8e\u89c4\u5b9a\u7684\u95e8\u69db\u3002<\/b><span style=\"font-weight: 400;\"> \u6309\u7167\u6cd5\u4ee4\u4e2d\u7684\u6307\u5bfc\u65b9\u9488\u6267\u884c\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u65b0\u589e\u8981\u70b9\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c20\u6761\u7b2c2\u6b3e\u7684\u89c4\u5b9a\uff0c\u8425\u4e1a\u6536\u5165\u4f4e\u4e8e\u7b2c20\u6761\u7b2c2\u6b3ec\u9879\u89c4\u5b9a\u7684\u95e8\u69db\uff0c\u4e14\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u8425\u4e1a\u6536\u5165\u4f4e\u4e8e5000\u4ebf\u8d8a\u5357\u76fe\uff0c\u5e76\u8fbe\u5230\u5404\u884c\u4e1a\u89c4\u5b9a\u7684\u6700\u4f4e\u51c0\u5229\u6da6\u7387\uff08\u6263\u9664\u5229\u606f\u652f\u51fa\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u524d\uff09\uff0c\u540c\u65f6\u4e0d\u4ea7\u751f\u56e0\u65e0\u5f62\u8d44\u4ea7\u7684\u5f00\u53d1\u6216\u4f7f\u7528\u800c\u4ea7\u751f\u7684\u6536\u5165\u6216\u652f\u51fa\u7684\u4f01\u4e1a\uff0c\u53ef\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002\u8fd9\u662f\u4e00\u4e2a\u91cd\u8981\u7684\u65b0\u53d8\u5316\uff1a\u8425\u4e1a\u6536\u5165\u95e8\u69db\u5df2\u4ece2000\u4ebf\u8d8a\u5357\u76fe\uff08\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff09\u63d0\u9ad8\u52305000\u4ebf\u8d8a\u5357\u76fe\uff0c\u5e76\u4e14\u201c\u4e1a\u52a1\u529f\u80fd\u7b80\u5355\u201d\u7684\u6807\u51c6\u5df2\u88ab\u5b8c\u5168\u53d6\u6d88\u3002\u201d<\/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>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u73b0\u5728\u9700\u8981\u4e86\u89e3\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e0b\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u671f\u662f\u5168\u65b0\u76d1\u7ba1\u6846\u67b6\u5168\u9762\u5b9e\u65bd\u7684\u7b2c\u4e00\u4e2a\u65f6\u671f\u3002\u5982\u679c\u4f01\u4e1a\u7ee7\u7eed\u6cbf\u7528\u65e7\u4e60\u60ef\u5bf9\u4ea4\u6613\u8fdb\u884c\u5206\u7c7b\uff0c\u6216\u8005\u6df7\u6dc6\u9644\u5f55\u4e00\u4e2d\u7533\u62a5\u7684\u4e09\u7c7b\u4ea4\u6613\u3001\u4ee3\u4ed6\u4eba\u6536\u4ed8\u6b3e\u9879\u4ee5\u53ca\u672a\u6309\u89c4\u5b9a\u7533\u62a5\u7684\u4ea4\u6613\uff0c\u5219\u6781\u6709\u53ef\u80fd\u9762\u4e34\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u88ab\u8bc4\u4f30\u3001\u8865\u7f34\u7a0e\u6b3e\u4ee5\u53ca\u5728\u68c0\u67e5\u5ba1\u8ba1\u4e2d\u56e0\u8fdd\u53cd\u884c\u653f\u89c4\u5b9a\u800c\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6765\u81ea MAN\uff08\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff09\u7684\u5efa\u8bae\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f01\u4e1a\u5e94\u5ba1\u67e5\u5176\u6240\u6709\u5173\u8054\u65b9\u540d\u5355\uff0c\u4ea4\u53c9\u6838\u5bf9 2026 \u5e74\u53d1\u751f\u7684\u6bcf\u9879\u4ea4\u6613\u7c7b\u578b\uff0c\u5e76\u5728\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e4b\u524d\u786e\u5b9a\u5176\u662f\u5426\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u4ece\u9644\u5f55 I \u4e2d\u7533\u62a5\u7684\u4ea4\u6613\u7684\u5b9a\u4e49\u548c\u5206\u7c7b\u3001\u4ee3\u8868\u4ed6\u4eba\u8fdb\u884c\u7684\u6536\u4ed8\u6b3e\uff0c\u5230\u65e0\u9700\u7533\u62a5\u6216\u6839\u636e\u7b2c 20 \u6761\u514d\u7a0e\u7684\u60c5\u51b5\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u7a0e\u52a1\u8bc4\u4f30\u7684\u98ce\u9669\uff0c\u5e76\u4ece 2026 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u671f\u5f00\u59cb\u4eab\u53d7\u65b0\u7684\u514d\u7a0e\u95e8\u69db\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u4ecd\u4e0d\u786e\u5b9a\u5982\u4f55\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u7279\u5b9a\u4ea4\u6613\u8fdb\u884c\u5206\u7c7b\uff0c\u8bf7\u968f\u65f6\u54a8\u8be2\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u83b7\u5f97\u6211\u4eec\u8054\u76df\u4ea4\u6613\u4e13\u5bb6\u56e2\u961f\u7684\u652f\u6301\u548c\u5efa\u8bae\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cac_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>\u5173\u4e8e\u7b2c255\u53f7\u6cd5\u4ee4\u9879\u4e0b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP_gom_nhung_loai_nao\"><\/span><b>\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u6db5\u76d6\u54ea\u4e9b\u7c7b\u578b\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b83\u5305\u62ec\u56db\u5927\u7c7b\u4ea4\u6613\uff1a\u6d89\u53ca\u5546\u54c1\u548c\u670d\u52a1\u7684\u8d2d\u4e70\u3001\u51fa\u552e\u3001\u4ea4\u6362\u3001\u79df\u8d41\u548c\u8f6c\u8ba9\u7684\u4ea4\u6613\uff1b\u501f\u8d37\u548c\u91d1\u878d\u5de5\u5177\u4ea4\u6613\uff1b\u6d89\u53ca\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u4ea4\u6613\uff1b\u4ee5\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u5171\u4eab\u8d44\u6e90\u548c\u6210\u672c\u7684\u534f\u8bae\uff0c\u5982\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u6240\u5b9a\u4e49\u3002.<\/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>\u54ea\u4e9b\u4ea4\u6613\u9700\u8981\u5728\u9644\u5f55\u4e00\u4e2d\u7533\u62a5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\uff1a\u4e70\u5356\u6784\u6210\u6216\u4e0d\u6784\u6210\u56fa\u5b9a\u8d44\u4ea7\u7684\u5546\u54c1\uff1b\u7814\u53d1\u670d\u52a1\u3001\u5e7f\u544a\u548c\u8425\u9500\u3001\u5546\u4e1a\u7ba1\u7406\u54a8\u8be2\u57f9\u8bad\uff1b\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff1b\u8d37\u6b3e\u5229\u606f\uff1b\u4ee5\u53ca\u5176\u4ed6\u670d\u52a1\u3002.<\/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>\u6d89\u53ca\u8d44\u91d1\u6536\u4ed8\u7684\u4ea4\u6613\u662f\u5426\u9700\u8981\u7533\u62a5\uff1f\u5982\u679c\u9700\u8981\u7533\u62a5\uff0c\u5e94\u8be5\u5728\u54ea\u91cc\u7533\u62a5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u6536\u6b3e\u4ea4\u6613\uff08\u5305\u62ec\u4ee3\u7b2c\u4e09\u65b9\u6536\u6b3e\uff09\u548c\u4ed8\u6b3e\u4ea4\u6613\uff08\u5305\u62ec\u4ee3\u7b2c\u4e09\u65b9\u4ed8\u6b3e\uff09\u5728\u9644\u5f55 I \u7684\u7b2c (12) \u5217\u4e2d\u5355\u72ec\u5217\u793a\uff0c\u4e0e\u5217\u793a\u6536\u5165\u3001\u652f\u51fa\u548c\u8c03\u6574\u540e\u5229\u6da6\u7684\u5217\u5206\u5f00\u3002.<\/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>\u54ea\u4e9b\u4ea4\u6613\u65e0\u9700\u7533\u62a5\u4e3a\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\uff1a\u8d44\u672c\u6295\u5165\u548c\u8f6c\u8ba9\u4ea4\u6613\uff1b\u80a1\u606f\u652f\u4ed8\uff1b\u507f\u8fd8\/\u6536\u56de\u8d37\u6b3e\u672c\u91d1\uff1b\u5411\u8463\u4e8b\u4f1a\u652f\u4ed8\u5de5\u8d44\uff1b\u65e0\u606f\u8d37\u6b3e\/\u501f\u6b3e\uff1b\u4ee5\u53ca\u4e0e\u4e0d\u7b26\u5408\u5173\u8054\u5173\u7cfb\u8981\u6c42\u7684\u4e2a\u4eba\u8fdb\u884c\u7684\u4ea4\u6613\u3002.<\/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>\u8c41\u514d\u7533\u62a5\u548c\u8c41\u514d\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u786e\u5b9a\u6587\u4ef6\u4e4b\u95f4\u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8c41\u514d\u7533\u62a5\uff08\u7b2c 20 \u6761\u7b2c 1 \u6b3e\uff09\u8c41\u514d\u4f01\u4e1a\u7533\u62a5\u9644\u5f55 I \u7b2c\u4e09\u90e8\u5206\u548c\u7b2c\u56db\u90e8\u5206\u3002\u8c41\u514d\u6587\u4ef6\u7f16\u5236\uff08\u7b2c 20 \u6761\u7b2c 2 \u6b3e\uff09\u4ecd\u7136\u8981\u6c42\u5b8c\u6574\u7533\u62a5\u9644\u5f55 I\uff0c\u53ea\u662f\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u96c6\u3002.\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}]}}