{"id":4905,"date":"2026-08-09T16:43:14","date_gmt":"2026-08-09T09:43:14","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4905"},"modified":"2026-08-09T16:43:14","modified_gmt":"2026-08-09T09:43:14","slug":"nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/","title":{"rendered":"\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u6709\u4e49\u52a1\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\uff0c\u6240\u6709\u4e0e\u5173\u8054\u65b9\u6709\u4ea4\u6613\u7684\u4f01\u4e1a\u90fd\u5fc5\u987b\u4ece\u4e00\u5f00\u59cb\u5c31\u4e86\u89e3\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4e49\u52a1\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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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\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Truong_hop_da_ky_APA_Thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_tinh_thue\" >\u5728\u5df2\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u7684\u60c5\u51b5\u4e0b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Rui_ro_khi_khong_hoan_thanh_nghia_vu_tuan_thu_ke_khai_giao_dich_lien_ket\" >\u672a\u80fd\u5c65\u884c\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u4e49\u52a1\u7684\u98ce\u9669\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_nghia_vu_tuan_thu_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_255\" >\u5173\u4e8e\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u4e49\u52a1\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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Doanh_nghiep_co_bat_buoc_ke_khai_Phu_luc_I_du_duoc_mien_lap_Ho_so_xac_dinh_gia_khong\" >\u5373\u4f7f\u4f01\u4e1a\u65e0\u9700\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff0c\u662f\u5426\u4e5f\u5fc5\u987b\u63d0\u4ea4\u9644\u5f55\u4e00\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Khoan_thu_ho_chi_ho_co_phai_ke_khai_trong_giao_dich_lien_ket_khong\" >\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\uff0c\u4ee3\u4ed6\u4eba\u6536\u4ed8\u6b3e\u662f\u5426\u9700\u8981\u7533\u62a5\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Truong_hop_nao_duoc_mien_hoan_toan_nghia_vu_ke_khai_giao_dich_lien_ket\" >\u5728\u54ea\u4e9b\u60c5\u51b5\u4e0b\u53ef\u4ee5\u5b8c\u5168\u514d\u9664\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4e49\u52a1\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Thoi_han_nop_To_khai_giao_dich_lien_ket_Phu_luc_I_la_khi_nao\" >\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\uff08\u9644\u5f55\u4e00\uff09\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Nguong_doanh_thu_de_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_nhieu_theo_Nghi_dinh_255\" >\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6587\u4ef6\u7684\u6536\u5165\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_va_nguyen_tac_ap_dung_nghia_vu_tuan_thu_ke_khai_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u4e49\u52a1\u7684\u8303\u56f4\u548c\u9002\u7528\u539f\u5219\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4907\" aria-describedby=\"caption-attachment-4907\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4907\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-va-nguyen-tac-ap-dung-nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-va-nguyen-tac-ap-dung-nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-va-nguyen-tac-ap-dung-nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-va-nguyen-tac-ap-dung-nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-va-nguyen-tac-ap-dung-nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-va-nguyen-tac-ap-dung-nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4907\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u4e49\u52a1\u7684\u8303\u56f4\u548c\u9002\u7528\u539f\u5219\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_thuc_hien_nghia_vu_tuan_thu\"><\/span><b>\u8d1f\u6709\u9075\u5b88\u4e49\u52a1\u7684\u5b9e\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u6709\u4e49\u52a1\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9e\u4f53\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;\">\u5b83\u4eec\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5df2\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u8fd9\u4e24\u4e2a\u6761\u4ef6\u662f\u540c\u65f6\u5b58\u5728\u7684\uff1a<\/b><span style=\"font-weight: 400;\"> \u53ea\u6709\u5f53\u4f01\u4e1a\u65e2\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\uff0c\u53c8\u5728\u7eb3\u7a0e\u671f\u95f4\u4e0e\u5173\u8054\u65b9\u53d1\u751f\u4ea4\u6613\u65f6\uff0c\u8be5\u4f01\u4e1a\u624d\u4f1a\u627f\u62c5\u5408\u89c4\u4e49\u52a1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u7684\u8ba4\u5b9a\u4f9d\u636e\u662f\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u89c4\u5b9a\u7684\u6807\u51c6\uff0c\u5176\u4e2d <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u8be5\u6cd5\u4ee4\u7684\u4e3b\u8981\u65b0\u8981\u70b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u589e\u52a0\u4e86\u901a\u8fc7\u4ea4\u6613\u6765\u786e\u5b9a\u5173\u7cfb\u7684\u4f9d\u636e\u3002 <\/span><b>\u501f\u8d37<\/b><span style=\"font-weight: 400;\">, \u6b64\u4e3e\u65e8\u5728\u9632\u6b62\u4f01\u4e1a\u5229\u7528\u5408\u540c\u63aa\u8f9e\u5c06\u91d1\u878d\u8d37\u6b3e\u4ea4\u6613\u7684\u6027\u8d28\u8f6c\u53d8\u4e3a\u501f\u8d37\u534f\u8bae\uff0c\u4ece\u800c\u9003\u907f\u7533\u62a5\u4e49\u52a1\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chi_phoi_nghia_vu_tuan_thu\"><\/span><b>\u9075\u5b88\u4e49\u52a1\u7684\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u6240\u6709\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u7684\u4e49\u52a1\u90fd\u57fa\u4e8e\u4e00\u4e2a\u57fa\u672c\u539f\u5219\uff1a <\/span><b>\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002. <\/b><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4f01\u4e1a\u5fc5\u987b\u6392\u9664\u56e0\u5173\u8054\u65b9\u5173\u7cfb\u7684\u5f71\u54cd\u800c\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u7684\u56e0\u7d20\uff0c\u4ee5\u4fbf\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7eb3\u7a0e\u4e49\u52a1\u7684\u7533\u62a5\u548c\u786e\u5b9a\u4e0e\u76f8\u540c\u6761\u4ef6\u4e0b\u7684\u72ec\u7acb\u4ea4\u6613\u76f8\u540c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6709\u4e00\u70b9\u9700\u8981\u7279\u522b\u6ce8\u610f\uff1a<\/b><span style=\"font-weight: 400;\"> \u516c\u5e73\u4ea4\u6613\u539f\u5219\u8981\u6c42\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6761\u4ef6\u5e94\u4e0e\u5e02\u573a\u4e0a\u76f8\u540c\u6761\u4ef6\u4e0b\u7684\u72ec\u7acb\u4ea4\u6613\u7684\u6761\u4ef6\u7b49\u6548\uff1b\u4f46\u662f\uff0c\u5e02\u573a\u4ef7\u683c\u6216\u7b2c\u4e09\u65b9\u4ef7\u683c\u4e0d\u4e00\u5b9a\u662f\u9002\u7528\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u7b80\u5355\u5730\u5c06\u4e00\u5bb6\u4f01\u4e1a\u7684\u4ef7\u683c\u4e0e\u4efb\u4f55\u7ed9\u5b9a\u7684\u5e02\u573a\u4ef7\u683c\u8fdb\u884c\u6bd4\u8f83\uff0c\u5e76\u4e0d\u4e00\u5b9a\u610f\u5473\u7740\u5b83\u5b8c\u5168\u9075\u5b88\u4e86\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff1b\u4ea4\u6613\u6761\u4ef6\u7684\u7b49\u6548\u7a0b\u5ea6\u624d\u662f\u51b3\u5b9a\u6027\u56e0\u7d20\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e00\u539f\u5219\u6784\u6210\u4e86\u786e\u5b9a\u4ee5\u4e0b\u5404\u8282\u4e2d\u63d0\u51fa\u7684\u5177\u4f53\u5408\u89c4\u4e49\u52a1\u7684\u8303\u56f4\u548c\u7a0b\u5ea6\u7684\u57fa\u7840\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_nghia_vu_co_ban_khi_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4e09\u9879\u57fa\u672c\u4e49\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4908\" aria-describedby=\"caption-attachment-4908\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4908\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1.jpg\" alt=\"03 Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4908\" class=\"wp-caption-text\">03. \u9075\u5b88\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u4e49\u52a1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u9700\u8981\u5c65\u884c\u7684\u4e09\u5927\u5408\u89c4\u4e49\u52a1\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u9644\u5f55\u4e00\uff0c\u51c6\u5907\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u5907\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u6240\u9700\u7684\u6587\u4ef6\u3002;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u516c\u53f8\u7f16\u5236\u5e76\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e09\u9879\u4e49\u52a1\u4e0d\u53ef\u4e92\u6362\uff0c\u800c\u662f\u5e76\u884c\u5b58\u5728\uff0c\u6bcf\u4e00\u9879\u90fd\u6709\u5176\u81ea\u8eab\u7684\u8303\u56f4\u548c\u65f6\u95f4\u6846\u67b6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_lap_To_khai_giao_dich_lien_ket_Phu_luc_I\"><\/span><b>\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\uff08\u9644\u4ef6\u4e00\uff09\u7684\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u9644\u4ef6\u4e00\u3001\u9644\u4ef6\u4e8c\u548c\u9644\u4ef6\u4e09\u7684\u89c4\u5b9a\uff0c\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\uff0c\u5e76\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5408\u89c4\u671f\u9650\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u4e4b\u524d\u5b8c\u6210\u8fd9\u9879\u4e49\u52a1\uff0c\u4ee5\u4fbf\u4e0e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u671f\u9650\u4e00\u81f4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u7533\u62a5\u540c\u65f6\uff0c\u4f01\u4e1a\u8fd8\u9700\u51c6\u5907\u3001\u4fdd\u5b58\u5e76\u6839\u636e\u8981\u6c42\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u8be5\u6587\u6863\u5305\u62ec\u4e24\u4e2a\u90e8\u5206\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u4e24\u5957\u6587\u4ef6\u5fc5\u987b\u5728\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u524d\u51c6\u5907\u5b8c\u6bd5\u5e76\u4fdd\u5b58\u5728\u4f01\u4e1a\u5185\u3002\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u68c0\u67e5\u5e76\u8981\u6c42\u63d0\u4f9b\u8fd9\u4e9b\u6587\u4ef6\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u4e0d\u8d85\u8fc730\u5929\u7684\u671f\u9650\u5185\u63d0\u4f9b\uff0c\u8be5\u671f\u9650\u5728\u68c0\u67e5\u524d\u7a0b\u5e8f\u4e2d\u53ef\u5ef6\u957f\u4e00\u6b21\uff0c\u6700\u957f\u53ef\u5ef6\u957f15\u5929\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>\u63d0\u4ea4\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u7684\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6700\u7ec8\u6bcd\u516c\u53f8\u8fbe\u5230\u89c4\u5b9a\u5168\u7403\u5408\u5e76\u6536\u5165\u95e8\u69db\u7684\u516c\u53f8\uff0c\u8be5\u516c\u53f8\u8fd8\u6709\u4e49\u52a1\u5728\u6700\u7ec8\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684 12 \u4e2a\u6708\u5185\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u6700\u7ec8\u6bcd\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u524d\u901a\u77e5\u8d1f\u8d23\u63d0\u4ea4\u56fd\u522b\u5229\u6da6\u62a5\u544a\u7684\u5b9e\u4f53\u3002\u8fd9\u662f\u4e00\u9879\u72ec\u7acb\u7684\u901a\u77e5\u4e49\u52a1\uff0c\u4e0e\u62a5\u544a\u4e49\u52a1\u4e0d\u540c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6709\u4e00\u70b9\u9700\u8981\u7279\u522b\u6ce8\u610f\uff1a<\/b><span style=\"font-weight: 400;\"> \u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5c06\u5168\u7403\u5408\u5e76\u6536\u5165\u95e8\u69db\u4ece\u4ee5\u8d8a\u5357\u76fe\u8bbe\u5b9a\u7684\u95e8\u69db\u63d0\u9ad8\u5230\u4e00\u4e2a\u65b0\u7684\u6c34\u5e73\u3002 <\/span><b>7.5\u4ebf\u6b27\u5143<\/b><span style=\"font-weight: 400;\">, \u6839\u636e\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\uff08OECD\uff09\u7684\u6807\u51c6\uff0c\u6bcd\u516c\u53f8\u4f4d\u4e8e\u56fd\u5916\u7684\u516c\u53f8\u9700\u8981\u6309\u7167\u89c4\u5b9a\u8fdb\u884c\u6c47\u7387\u6362\u7b97\uff0c\u4ee5\u51c6\u786e\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u8d1f\u6709\u6b64\u9879\u4e49\u52a1\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_phai_ke_khai_Phu_luc_I_theo_nghia_vu_tuan_thu_Nghi_dinh_255\"><\/span><b>\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\uff0c\u9700\u8981\u5728\u9644\u5f55 I \u4e2d\u7533\u62a5\u7684\u6848\u4ef6\u5c5e\u4e8e\u5408\u89c4\u4e49\u52a1\u7684\u4e00\u90e8\u5206\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u822c\u539f\u5219\u662f\uff0c\u5373\u4f7f\u4f01\u4e1a\u7b26\u5408\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6761\u4ef6\uff0c\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\u4e5f\u5fc5\u987b\u6309\u7167\u9644\u5f55\u4e00\u7684\u89c4\u5b9a\u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u3002\u8bb8\u591a\u4f01\u4e1a\u5e38\u5e38\u8bef\u89e3\u8fd9\u4e00\u70b9\uff0c\u8ba4\u4e3a\u8c41\u514d\u7f16\u5236\u6587\u6863\u5c31\u610f\u5473\u7740\u4e5f\u65e0\u9700\u7533\u62a5\u8be5\u4ea4\u6613\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9644\u5f55\u4e00\u4e2d\u9700\u8981\u7533\u62a5\u7684\u4fe1\u606f\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><b>\u7b2c\u4e00\u90e8\u5206\u2014\u2014\u5173\u8054\u65b9\u4fe1\u606f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5217\u51fa\u6bcf\u4e2a\u5173\u8054\u65b9\u7684\u5168\u79f0\uff1b\u5bf9\u4e8e\u5728\u8d8a\u5357\u7684\u5173\u8054\u65b9\uff08\u5982\u4e3a\u7ec4\u7ec7\uff09\uff0c\u8bf7\u4f7f\u7528\u5176\u8425\u4e1a\u6267\u7167\u4e0a\u7684\u4fe1\u606f\uff1b\u5bf9\u4e8e\u5173\u8054\u65b9\uff08\u5982\u4e3a\u4e2a\u4eba\uff09\uff0c\u8bf7\u4f7f\u7528\u5176\u8eab\u4efd\u8bc1\u3001\u62a4\u7167\u6216\u5176\u4ed6\u4e2a\u4eba\u8eab\u4efd\u8bc1\u660e\u6587\u4ef6\u4e0a\u7684\u4fe1\u606f\u3002.\u00a0<\/span><\/li>\n<li aria-level=\"1\"><b>\u7b2c\u4e8c\u90e8\u5206\u2014\u2014\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\uff1a <\/b><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u4ea7\u751f\u7684\u6536\u5165\u3001\u652f\u51fa\u548c\u4e1a\u52a1\u6210\u679c\u3002.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u7b2c\u4e09\u90e8\u5206\u548c\u7b2c\u56db\u90e8\u5206\u2014\u2014\u7533\u62a5\/\u58f0\u660e\u7684\u8c41\u514d\u6807\u51c6\u53ca\u76f8\u5173\u884c\u653f\u7a0b\u5e8f\u6cd5\u6807\u51c6\uff1a<\/strong> \u8fd9\u9002\u7528\u4e8e\u7279\u5b9a\u60c5\u51b5\u4e0b\u7684\u4f01\u4e1a\u6216\u7b26\u5408\u8c41\u514d\u6761\u4ef6\u7684\u4f01\u4e1a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u8bb0\u4f4f\u7684\u5173\u952e\u5408\u89c4\u8981\u6c42\u662f\uff0c\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 20 \u6761\u7b2c 2 \u6b3e a \u70b9\u6216 c \u70b9\uff0c\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u4f01\u4e1a\uff0c\u4ecd\u987b\u5c65\u884c\u9644\u5f55 I \u7b2c\u4e09\u90e8\u5206\u548c\u7b2c\u56db\u90e8\u5206\u4e2d\u7684\u7533\u62a5\u4e49\u52a1\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_thu_ho_chi_ho_trong_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5728\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\uff0c\u6709\u4e49\u52a1\u7533\u62a5\u4ee3\u8868\u4ed6\u4eba\u6536\u652f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u4ea7\u751f\u7684\u6536\u5165\u548c\u652f\u51fa\u5916\uff0c\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u8fd8\u9700\u8981\u610f\u8bc6\u5230\u4e00\u9879\u7ecf\u5e38\u88ab\u5ffd\u89c6\u7684\u5408\u89c4\u4e49\u52a1\uff1a\u7533\u62a5\u4ee3\u8868\u4ed6\u4eba\u6536\u4ed8\u7684\u6b3e\u9879\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_cua_khoan_thu_ho_chi_ho\"><\/span><b>\u4ee3\u8868\u4ed6\u4eba\u6536\u53d6\u548c\u652f\u4ed8\u8d44\u91d1\u7684\u6027\u8d28\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6536\u652f\u662f\u6307\u4f01\u4e1a\u4ee3\u8868\u5173\u8054\u65b9\u6536\u53d6\u6216\u652f\u4ed8\u7684\u6b3e\u9879\u3002\u8fd9\u4e9b\u6b3e\u9879\u4e0d\u5c5e\u4e8e\u4f01\u4e1a\u81ea\u8eab\u9500\u552e\u6536\u5165\u3001\u670d\u52a1\u6536\u5165\u6216\u91c7\u8d2d\u5546\u54c1\u548c\u670d\u52a1\u7684\u6210\u672c\u3002\u7531\u4e8e\u5b83\u4eec\u5e76\u975e\u4f01\u4e1a\u7684\u6536\u5165\u6216\u652f\u51fa\uff0c\u56e0\u6b64\u9700\u8981\u4e0e\u901a\u5e38\u7684\u6536\u5165\u548c\u652f\u51fa\u7533\u62a5\u5206\u5f00\u5217\u793a\u3002.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_tuan_thu_khi_ke_khai_thu_ho_chi_ho\"><\/span><b>\u7533\u62a5\u6536\u652f\u65f6\u5e94\u9075\u5faa\u7684\u539f\u5219\u3002<\/b><b>\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u9644\u5f55\u4e00\u4e2d\u7533\u62a5\u65f6\uff0c\u5e94\u8bb0\u5f55\u4ee3\u4ed6\u4eba\u6536\u53d6\u548c\u652f\u4ed8\u7684\u6b3e\u9879\u3002 <\/span><b>\u65e0\u9700\u6dfb\u52a0<\/b><span style=\"font-weight: 400;\"> \u4f01\u4e1a\u4e0d\u5fc5\u7533\u62a5\u603b\u9500\u552e\u6536\u5165\u548c\u5e94\u4ed8\u5173\u8054\u65b9\u7684\u603b\u652f\u51fa\uff0c\u800c\u5e94\u5728\u9644\u5f55\u4e00\u4e2d\u5206\u522b\u7533\u62a5\u4ee3\u4ed6\u4eba\u6536\u53d6\u7684\u603b\u91d1\u989d\u548c\u4ee3\u4ed6\u4eba\u652f\u4ed8\u7684\u603b\u91d1\u989d\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_tuan_thu_bat_buoc\"><\/span><b>\u9075\u5b88\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u4ee3\u4ed6\u4eba\u6536\u4ed8\u7684\u6b3e\u9879\u4e0d\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\u6216\u652f\u51fa\uff0c\u4f46\u8fd9\u4e9b\u6b3e\u9879\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u4ecd\u5c5e\u4e8e\u4e0e\u5173\u8054\u65b9\u7684\u5b9e\u9645\u4ea4\u6613\u3002\u5982\u5b9e\u7533\u62a5\u8fd9\u4e9b\u6b3e\u9879\uff0c\u7a0e\u52a1\u673a\u5173\u4fbf\u53ef\u636e\u6b64\u51c6\u786e\u6838\u5b9e\u4f01\u4e1a\u4e0e\u5176\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u6027\u8d28\uff0c\u4ece\u800c\u907f\u514d\u4f01\u4e1a\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u88ab\u6307\u63a7\u9690\u7792\u5173\u8054\u65b9\u4ea4\u6613\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u4e0d\u5e94\u5ffd\u89c6\u6240\u6709\u4ee3\u4ed6\u4eba\u6536\u4ed8\u7684\u6b3e\u9879\uff0c\u5373\u4f7f\u8fd9\u4e9b\u6b3e\u9879\u4e0d\u76f4\u63a5\u5f71\u54cd\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_tru_lap_ho_so_xac_dinh_gia\"><\/span><b>\u65e0\u9700\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u6848\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u90fd\u5fc5\u987b\u5c65\u884c\u4e0a\u8ff0\u4e09\u9879\u4e49\u52a1\u3002\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c20\u6761\u89c4\u5b9a\u4e86\u514d\u4e8e\u7533\u62a5\u548c\u63d0\u4ea4\u6587\u4ef6\u7684\u60c5\u5f62\uff0c\u8be5\u6cd5\u4ee4\u57fa\u672c\u7ee7\u627f\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c19\u6761\u7684\u7cbe\u795e\uff0c\u4f46\u4e5f\u505a\u51fa\u4e86\u4e00\u4e9b\u91cd\u8981\u7684\u8c03\u6574\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_ke_khai_dong_thoi_mien_lap_Ho_so\"><\/span><b>\u514d\u9664\u58f0\u660e\u548c\u6587\u4ef6\u51c6\u5907\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c20\u6761\u7b2c2\u6b3ea\u9879\u548cb\u9879\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5982\u679c\u7eb3\u7a0e\u4eba\u4ec5\u4e0e\u5728\u8d8a\u5357\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\uff0c\u4e14\u9002\u7528\u4e0e\u7eb3\u7a0e\u4eba\u76f8\u540c\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u5e76\u4e14\u5173\u8054\u65b9\u5728\u7eb3\u7a0e\u671f\u95f4\u5747\u672a\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\uff0c\u5219\u8be5\u7eb3\u7a0e\u4eba\u514d\u9664\u7533\u62a5\u4e49\u52a1\u548c\u7f16\u5236\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u4e49\u52a1\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e00\u9879\u5168\u9762\u7684\u8c41\u514d\uff0c\u9002\u7528\u4e8e\u4e0d\u4f1a\u4ea7\u751f\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u7684\u5185\u90e8\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u56e0\u4e3a\u4ea4\u6613\u53cc\u65b9\u9002\u7528\u76f8\u540c\u7684\u7a0e\u7387\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_phai_ke_khai_nhung_duoc_mien_nghia_vu_lap_Ho_so_xac_dinh_gia\"><\/span><b>\u9700\u8981\u7533\u62a5\u4f46\u514d\u9664\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u4e49\u52a1\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 20 \u6761\u7b2c 2 \u6b3e c \u9879\u7684\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u4ecd\u6709\u8d23\u4efb\u6309\u7167\u9644\u5f55 I \u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u4f46\u5982\u679c\u540c\u65f6\u6ee1\u8db3\u4e0b\u5217\u6761\u4ef6\uff0c\u5219\u53ef\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u7528\u6216\u4f7f\u7528\u65e0\u5f62\u8d44\u4ea7\u4e0d\u4f1a\u4ea7\u751f\u4efb\u4f55\u6536\u5165\u6216\u652f\u51fa\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea7\u751f\u6536\u5165 <\/span><b>\u4f4e\u4e8e5000\u4ebf\u8d8a\u5357\u76fe<\/b><span style=\"font-weight: 400;\"> \u5728\u7eb3\u7a0e\u671f\u5185\uff0c\u8fd9\u662f <\/span><b>\u4e00\u4e2a\u503c\u5f97\u6ce8\u610f\u7684\u65b0\u70b9\uff0c\u4ece 2000 \u4ebf\u8d8a\u5357\u76fe\u5f00\u59cb\u3002<\/b><span style=\"font-weight: 400;\"> \u5982\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5148\u524d\u89c4\u5b9a\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u51c0\u5229\u6da6\u7387\uff08\u6263\u9664\u5229\u606f\u652f\u51fa\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e4b\u524d\uff0c\u4e0d\u5305\u62ec\u8d22\u52a1\u6d3b\u52a8\u6536\u5165\u4e0e\u652f\u51fa\u4e4b\u95f4\u7684\u5dee\u989d\uff09\u6309\u5404\u4e1a\u52a1\u90e8\u95e8\u89c4\u5b9a\u7684\u6bd4\u7387\u5e94\u7528\u4e8e\u51c0\u6536\u5165\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u7684\u53e6\u4e00\u4e2a\u91cd\u8981\u65b0\u8981\u70b9\uff1a<\/b><span style=\"font-weight: 400;\"> \u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4 <\/span><b>\u53d6\u6d88\u201c\u529f\u80fd\u7b80\u5355\u7684\u4f01\u4e1a\u201d\u8fd9\u4e00\u6807\u51c6\u3002\u201d<\/b><span style=\"font-weight: 400;\">, \u8fd9\u662f\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u65e7\u89c4\u5b9a\u6240\u89c4\u5b9a\u7684\u5f3a\u5236\u6027\u6761\u4ef6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_da_ky_APA_Thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_tinh_thue\"><\/span><b>\u5728\u5df2\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u7684\u60c5\u51b5\u4e0b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5df2\u4e0e\u7a0e\u52a1\u673a\u5173\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u7684\u4f01\u4e1a\uff0c\u65e0\u8bba\u8be5\u5b89\u6392\u662f\u5355\u8fb9\u3001\u53cc\u8fb9\u8fd8\u662f\u591a\u8fb9\uff0c\u5df2\u7b7e\u7f72\u7684APA\u6db5\u76d6\u7684\u5173\u8054\u65b9\u4ea4\u6613\u90e8\u5206\u53ef\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002\u4f46\u662f\uff0c\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u8fd9\u9879\u8c41\u514d\u2026\u2026 <\/span><b>\u8fd9\u4ec5\u9002\u7528\u4e8e\u4ea4\u6613\u4e2d\u5c5e\u4e8e\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae (APA) \u8303\u56f4\u7684\u90e8\u5206\u3002<\/b><span style=\"font-weight: 400;\">, \u8fd9\u5e76\u975e\u81ea\u52a8\u9002\u7528\u4e8e\u8be5\u671f\u95f4\u5185\u53d1\u751f\u7684\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u3002\u5bf9\u4e8e\u672a\u5305\u542b\u5728\u5df2\u7b7e\u7f72\u7684\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u4e2d\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4f01\u4e1a\u4ecd\u6709\u8d23\u4efb\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c18\u6761\u7684\u89c4\u5b9a\u7533\u62a5\u548c\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7533\u8bf7\u8c41\u514d\u65f6\u8bf7\u6ce8\u610f\u4ee5\u4e0b\u4e8b\u9879\uff1a <\/b><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u9488\u5bf9\u6bcf\u4e2a\u5177\u4f53\u6848\u4f8b\uff0c\u540c\u65f6\u6bd4\u8f83\u6536\u5165\u3001\u5173\u8054\u65b9\u4ea4\u6613\u989d\u548c\u5229\u6da6\u7387\u7b49\u6240\u6709\u76f8\u5173\u6761\u4ef6\uff0c\u5982\u4e0a\u6240\u8ff0\u3002\u4ec5\u6ee1\u8db3\u90e8\u5206\u6761\u4ef6\u4e0d\u8db3\u4ee5\u83b7\u5f97\u8c41\u514d\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u4ecd\u9700\u5c65\u884c\u5168\u90e8\u4e49\u52a1\uff08\u5305\u62ec\u7533\u62a5\u548c\u63d0\u4f9b\u6587\u4ef6\uff09\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e0d\u5c5e\u4e8e\u8c41\u514d\u8303\u56f4\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u4ece\u4e00\u5f00\u59cb\u5c31\u51c6\u5907\u597d\u6b63\u786e\u7684\u6587\u4ef6\u5bf9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u68c0\u67e5\u548c\u5ba1\u8ba1\u671f\u95f4\u7684\u98ce\u9669\u81f3\u5173\u91cd\u8981\uff0c\u8fd9\u4e5f\u662f\u8bb8\u591a\u4f01\u4e1a\u9009\u62e9\u4f7f\u7528\u8fd9\u79cd\u65b9\u6cd5\u7684\u539f\u56e0\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6211\u4eec\u4f9d\u9760\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u4e13\u4e1a\u3001\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\uff0c\u4ee5\u786e\u4fdd\u60a8\u7684\u8bb0\u5f55\u5b8c\u6574\u3001\u7b26\u5408\u89c4\u5b9a\uff0c\u5e76\u968f\u65f6\u51c6\u5907\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u63d0\u4f9b\u3002.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_khong_hoan_thanh_nghia_vu_tuan_thu_ke_khai_giao_dich_lien_ket\"><\/span><b>\u672a\u80fd\u5c65\u884c\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u4e49\u52a1\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u4fe1\u606f\u4e0d\u6b63\u786e\u6216\u4e0d\u5b8c\u6574\uff0c\u6216\u8005\u672a\u80fd\u53ca\u65f6\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u90fd\u53ef\u80fd\u4f7f\u4f01\u4e1a\u9762\u4e34\u8bf8\u591a\u7a0e\u52a1\u98ce\u9669\uff0c\u5177\u4f53\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;\">\u53d7\u5230\u7a0e\u52a1\u673a\u5173\u7684\u8fa9\u62a4 <\/span><b>\u8bbe\u5b9a\u8f6c\u79fb\u5b9a\u4ef7<\/b><span style=\"font-weight: 400;\"> \u5728\u68c0\u67e5\u548c\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u4f1a\u8fdb\u884c\u8c03\u6574\u4ee5\u589e\u52a0\u5e94\u7a0e\u6536\u5165\u548c\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u989d\u3002;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5305 <\/span><b>\u4e0d\u5305\u62ec\u8d85\u8fc7\u4e0a\u9650\u7684\u5229\u606f\u652f\u51fa\u3002<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5408\u7406\u6027\u65e0\u6cd5\u5b8c\u5168\u8bc1\u660e\uff0c\u5219\u6839\u636e 30% \u6bd4\u7387\u5bf9 EBITDA \u8fdb\u884c\u8bc4\u4f30\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5305 <\/span><b>\u5bf9\u8fdd\u53cd\u7a0e\u52a1\u89c4\u5b9a\u7684\u884c\u4e3a\u5904\u4ee5\u884c\u653f\u5904\u7f5a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u9002\u7528\u4e8e\u672a\u7533\u62a5\u3001\u7533\u62a5\u4e0d\u5b8c\u6574\u6216\u672a\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u4e8e\u89c4\u5b9a\u671f\u9650\u5185\u63d0\u4f9b\u6587\u4ef6\u7684\u884c\u4e3a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u9700\u8981\u534f\u52a9\u8fdb\u884c\u8be6\u7ec6\u5ba1\u67e5\u6216\u51c6\u5907\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6587\u4ef6\uff0c\u4ed6\u4eec\u53ef\u4ee5\u53c2\u8003\u6211\u4eec\u7684\u670d\u52a1\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN \u7684\u4e13\u4e1a\u6280\u672f\u786e\u4fdd\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u548c\u56fd\u522b\u635f\u76ca\u62a5\u544a\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\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;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5c65\u884c\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u4e49\u52a1\u5e76\u975e\u4ec5\u4ec5\u6309\u65f6\u63d0\u4ea4\u7533\u62a5\u8868\uff0c\u800c\u662f\u4e00\u7cfb\u5217\u7d27\u5bc6\u76f8\u5173\u7684\u4e49\u52a1\uff0c\u5305\u62ec\u6b63\u786e\u8bc6\u522b\u76f8\u5173\u5b9e\u4f53\u4ee5\u53ca <\/span><b>\u5173\u8054\u5173\u7cfb<\/b><span style=\"font-weight: 400;\">, \u575a\u6301\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u660e\u786e\u533a\u5206\u7533\u62a5\u9644\u5f55\u4e00\u7684\u4e49\u52a1\u3001\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u7684\u4e49\u52a1\u3001\u4ee3\u4ed6\u4eba\u7533\u62a5\u6536\u4ed8\u6b3e\u7684\u4e49\u52a1\u4ee5\u53ca\u8c41\u514d\u60c5\u51b5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9274\u4e8e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u521a\u521a\u751f\u6548\uff0c\u8be5\u6cd5\u4ee4\u5bf9\u6536\u5165\u95e8\u69db\u3001\u8c41\u514d\u6807\u51c6\u548c\u786e\u5b9a\u5173\u8054\u65b9\u5173\u7cfb\u7684\u4f9d\u636e\u505a\u51fa\u4e86\u4e00\u4e9b\u8c03\u6574\uff0c\u4f01\u4e1a\u5e94\u4ece 2026 \u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\u4e3b\u52a8\u5ba1\u67e5\u6240\u6709\u4e0e\u5173\u8054\u65b9\u53d1\u751f\u7684\u4ea4\u6613\uff0c\u4ee5\u51c6\u786e\u786e\u5b9a\u5176\u5408\u89c4\u4e49\u52a1\u7684\u8303\u56f4\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5728\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u9762\u9700\u8981\u8be6\u7ec6\u5ba1\u67e5\u6216\u51c6\u5907\u6587\u4ef6\u65b9\u9762\u7684\u5e2e\u52a9\uff0c\u5b83\u53ef\u4ee5\u2026\u2026 <\/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\u53ca\u65f6\u7684\u5efa\u8bae\u548c\u652f\u6301\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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_nghia_vu_tuan_thu_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>\u5173\u4e8e\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u4e49\u52a1\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_ke_khai_Phu_luc_I_du_duoc_mien_lap_Ho_so_xac_dinh_gia_khong\"><\/span><b>\u5373\u4f7f\u4f01\u4e1a\u65e0\u9700\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff0c\u662f\u5426\u4e5f\u5fc5\u987b\u63d0\u4ea4\u9644\u5f55\u4e00\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u6839\u636e\u9644\u5f55\u4e00\u8fdb\u884c\u7533\u62a5\u7684\u4e49\u52a1\u548c\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u662f\u4e24\u9879\u72ec\u7acb\u7684\u4e49\u52a1\u3002\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c20\u6761\u7b2c2\u6b3ea\u9879\u6216c\u9879\u89c4\u5b9a\u514d\u4e8e\u7f16\u5236\u6587\u4ef6\u7684\u4f01\u4e1a\uff0c\u4ecd\u987b\u7533\u62a5\u9644\u5f55\u4e00\u4e2d\u7684\u6240\u6709\u4fe1\u606f\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_thu_ho_chi_ho_co_phai_ke_khai_trong_giao_dich_lien_ket_khong\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\uff0c\u4ee3\u4ed6\u4eba\u6536\u4ed8\u6b3e\u662f\u5426\u9700\u8981\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\u867d\u7136\u4ee3\u8868\u4ed6\u4eba\u6536\u4ed8\u7684\u6b3e\u9879\u4e0d\u8ba1\u5165\u6536\u5165\u6216\u5e94\u7a0e\u652f\u51fa\uff0c\u4f46\u4ecd\u987b\u5728\u9644\u5f55\u4e00\u7684\u76f8\u5e94\u9879\u76ee\u4e2d\u5355\u72ec\u7533\u62a5\uff0c\u4ee5\u786e\u4fdd\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u900f\u660e\u5ea6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_duoc_mien_hoan_toan_nghia_vu_ke_khai_giao_dich_lien_ket\"><\/span><b>\u5728\u54ea\u4e9b\u60c5\u51b5\u4e0b\u53ef\u4ee5\u5b8c\u5168\u514d\u9664\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4e49\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u7eb3\u7a0e\u4eba\u4ec5\u4e0e\u5728\u8d8a\u5357\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\uff0c\u5219\u9002\u7528\u76f8\u540c\u7684\u7a0e\u7387\uff0c\u4e14\u53cc\u65b9\u5728\u7eb3\u7a0e\u671f\u95f4\u5747\u65e0\u6743\u4eab\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_To_khai_giao_dich_lien_ket_Phu_luc_I_la_khi_nao\"><\/span><b>\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\uff08\u9644\u5f55\u4e00\uff09\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\u5fc5\u987b\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\uff0c\u6700\u8fdf\u4e0d\u5f97\u665a\u4e8e\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_de_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_nhieu_theo_Nghi_dinh_255\"><\/span><b>\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6587\u4ef6\u7684\u6536\u5165\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u8425\u4e1a\u989d\u4f4e\u4e8e5000\u4ebf\u8d8a\u5357\u76fe\u3001\u65e0\u65e0\u5f62\u8d44\u4ea7\u5f00\u53d1\u6216\u4f7f\u7528\u4ea7\u751f\u7684\u6536\u5165\/\u652f\u51fa\uff0c\u4e14\u6309\u7167\u65b0\u884c\u4e1a\u89c4\u5b9a\u5e94\u7528\u6b63\u786e\u51c0\u5229\u6da6\u7387\u7684\u4f01\u4e1a\uff0c\u53ef\u514d\u4e8e\u7533\u62a5\u6240\u5f97\u7a0e\u3002\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u76842000\u4ebf\u8d8a\u5357\u76fe\u95e8\u69db\u76f8\u6bd4\uff0c\u8fd9\u662f\u4e00\u4e2a\u663e\u8457\u7684\u63d0\u9ad8\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 v\u1ea5n \u0111\u1ec1 m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan ph\u1ea3i n\u1eafm r\u00f5 k\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. Kh\u00f4ng \u00edt doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4906,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4905","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\/4905","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=4905"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4905\/revisions"}],"predecessor-version":[{"id":4910,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4905\/revisions\/4910"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4906"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}