{"id":4911,"date":"2026-08-12T14:54:50","date_gmt":"2026-08-12T07:54:50","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4911"},"modified":"2026-08-12T14:54:50","modified_gmt":"2026-08-12T07:54:50","slug":"chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/","title":{"rendered":"\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4f55\u65f6\u4e0d\u53ef\u6263\u9664\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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justify;\"><span style=\"font-weight: 400;\">\u52a0\u5165 MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff0c\u5206\u6790\u6bcf\u4e2a\u6848\u4f8b\uff0c\u5305\u62ec\u6cd5\u5f8b\u4f9d\u636e\u3001\u540e\u679c\u548c\u89e3\u51b3\u65b9\u6848\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u9884\u9632\u98ce\u9669\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\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Vi_sao_can_nam_ro_quy_dinh_ve_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >\u4e3a\u4ec0\u4e48\u4e86\u89e3\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u8d39\u7528\u4e0d\u53ef\u6263\u9664\u7684\u89c4\u5b9a\u5f88\u91cd\u8981\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Chi_phi_duoc_tru_la_gi_Dieu_kien_chung_theo_Luat_Thue_TNDN_2025\" >\u54ea\u4e9b\u8d39\u7528\u53ef\u4ee5\u6263\u9664\uff1f2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u4e0b\u7684\u4e00\u822c\u89c4\u5b9a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Giao_dich_lien_ket_la_gi_va_ai_duoc_xem_la_ben_lien_ket\" >\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\uff1f\u54ea\u4e9b\u4eba\u5c5e\u4e8e\u5173\u8054\u65b9\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Can_cu_phap_ly_xac_dinh_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u5c5e\u4e8e\u53ef\u6263\u9664\u8d39\u7528\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#3_truong_hop_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >3 \u79cd\u60c5\u51b5\u4e0b\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u80fd\u4f5c\u4e3a\u6263\u9664\u8d39\u7528\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Truong_hop_1_Thanh_toan_cho_ben_lien_ket_khong_thuc_hien_hoat_dong_san_xuat_kinh_doanh_thuc_chat\" >\u6848\u4f8b 1\uff1a\u5411\u4e0d\u4ece\u4e8b\u5b9e\u9645\u751f\u4ea7\u6216\u4e1a\u52a1\u6d3b\u52a8\u7684\u5173\u8054\u65b9\u4ed8\u6b3e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Truong_hop_2_Quy_mo_tai_san_nhan_su_chuc_nang_khong_tuong_xung_voi_gia_tri_giao_dich\" >\u6848\u4f8b 2\uff1a\u8d44\u4ea7\u3001\u4eba\u5458\u548c\u804c\u80fd\u7684\u89c4\u6a21\u4e0e\u4ea4\u6613\u4ef7\u503c\u4e0d\u76f8\u79f0\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Truong_hop_3_Thanh_toan_cho_ben_lien_ket_cu_tru_tai_Quoc_gia_vung_lanh_tho_khong_thu_thue_TNDN\" >\u6848\u4f8b 3\uff1a\u5411\u5c45\u4f4f\u5728\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u56fd\u5bb6\u6216\u5730\u533a\u7684\u5173\u8054\u65b9\u4ed8\u6b3e\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Bang_tong_hop_3_truong_hop_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u53ef\u6263\u9664\u8d39\u7528\u7684 3 \u4e2a\u6848\u4f8b\u6c47\u603b\u8868\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Hau_qua_khi_doanh_nghiep_bi_loai_chi_phi_giao_dich_lien_ket_khoi_chi_phi_duoc_tru\" >\u4f01\u4e1a\u5173\u8054\u65b9\u4ea4\u6613\u8d39\u7528\u4e0d\u88ab\u5141\u8bb8\u4ece\u53ef\u6263\u9664\u8d39\u7528\u4e2d\u6263\u9664\u65f6\u4f1a\u4ea7\u751f\u54ea\u4e9b\u540e\u679c\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Giai_phap_giup_doanh_nghiep_tranh_bi_loai_chi_phi_giao_dich_lien_ket_khoi_chi_phi_duoc_tru\" >\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u88ab\u7981\u6b62\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Chuan_bi_ho_so_day_du_ho_so_chung_minh_ban_chat_giao_dich_doc_lap\" >\u51c6\u5907\u5b8c\u6574\u7684\u8bc1\u660e\u6587\u4ef6\uff0c\u4ee5\u8bc1\u660e\u8be5\u4ea4\u6613\u7684\u72ec\u7acb\u6027\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Xay_dung_chinh_sach_gia_giao_dich_lien_ket_phu_hop_nguyen_tac_giao_dich_doc_lap\" >\u5236\u5b9a\u7b26\u5408\u516c\u5e73\u4ea4\u6613\u539f\u5219\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Ra_soat_dinh_ky_cac_giao_dich_voi_ben_lien_ket_o_vung_lanh_tho_uu_dai_thue\" >\u5b9a\u671f\u5ba1\u67e5\u4e0e\u514d\u7a0e\u5730\u533a\u5173\u8054\u65b9\u8fdb\u884c\u7684\u4ea4\u6613\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Vai_tro_cua_don_vi_tu_van_chuyen_mon_trong_viec_kiem_soat_rui_ro\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Cau_hoi_thuong_gap_ve_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u53ef\u6263\u9664\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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru_co_bi_tinh_vao_thu_nhap_chiu_thue_TNDN_khong\" >\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\uff08\u4e0d\u53ef\u6263\u9664\u7684\u8d39\u7528\uff09\u662f\u5426\u8ba1\u5165\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Doanh_nghiep_can_luu_giu_ho_so_gi_de_chung_minh_giao_dich_lien_ket_hop_le\" >\u4f01\u4e1a\u9700\u8981\u4fdd\u7559\u54ea\u4e9b\u8bb0\u5f55\u6765\u8bc1\u660e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6709\u6548\u6027\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Nghi_dinh_2552026ND-CP_quy_dinh_ve_van_de_gi_lien_quan_den_chi_phi_giao_dich_lien_ket\" >\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u6709\u4f55\u89c4\u5b9a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Thu_nhap_chiu_thue_TNDN_theo_Luat_Thue_TNDN_2025_gom_nhung_khoan_nao\" >\u6839\u636e2025\u5e74\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\uff0c\u54ea\u4e9b\u6536\u5165\u9700\u8981\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_nam_ro_quy_dinh_ve_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>\u4e3a\u4ec0\u4e48\u4e86\u89e3\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u8d39\u7528\u4e0d\u53ef\u6263\u9664\u7684\u89c4\u5b9a\u5f88\u91cd\u8981\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53ef\u6263\u9664\u8d39\u7528\u662f\u76f4\u63a5\u51b3\u5b9a\u4f01\u4e1a\u5e94\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u989d\u7684\u56e0\u7d20\u4e4b\u4e00\u3002\u4e00\u822c\u539f\u5219\u662f\uff0c\u4e0e\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u76f8\u5173\u7684\u5b9e\u9645\u53d1\u751f\u7684\u8d39\u7528\uff0c\u53ea\u8981\u6709\u5b8c\u6574\u5408\u6cd5\u7684\u53d1\u7968\u548c\u5355\u636e\uff0c\u5373\u53ef\u5728\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\u6263\u9664\u3002\u7136\u800c\uff0c\u5bf9\u4e8e\u4f01\u4e1a\u4e0e\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\uff0c\u7a0e\u6cd5\u89c4\u5b9a\u4e86\u66f4\u4e3a\u4e25\u683c\u7684\u6761\u4ef6\uff0c\u56e0\u4e3a\u8fd9\u7c7b\u4ea4\u6613\u5b58\u5728\u88ab\u6ee5\u7528\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u5229\u6da6\u8f6c\u79fb\u7684\u98ce\u9669\uff0c\u4ece\u800c\u5bfc\u81f4\u4e0d\u5408\u7406\u7684\u7a0e\u8d1f\u51cf\u5c11\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9274\u4e8e\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u7684\u68c0\u67e5\u548c\u5ba1\u8ba1\u529b\u5ea6\u65e5\u76ca\u52a0\u5f3a\uff0c\u4f01\u4e1a\u82e5\u672a\u80fd\u6b63\u786e\u8bc6\u522b\u6f5c\u5728\u7684\u53ef\u62b5\u6263\u8d39\u7528\uff0c\u53ef\u80fd\u5bfc\u81f4\u4e00\u7cfb\u5217\u98ce\u9669\uff1a\u6b20\u7a0e\u3001\u7a0e\u52a1\u8fdd\u89c4\u884c\u653f\u5904\u7f5a\u3001\u6ede\u7eb3\u91d1\uff0c\u4ee5\u53ca\u5728\u540e\u7eed\u5ba1\u8ba1\u4e2d\u5bf9\u516c\u53f8\u7a0e\u52a1\u5408\u89c4\u8bb0\u5f55\u4ea7\u751f\u8d1f\u9762\u5f71\u54cd\u3002\u56e0\u6b64\uff0c\u4e86\u89e3\u54ea\u4e9b\u5173\u8054\u65b9\u4ea4\u6613\u8d39\u7528\u4e0d\u53ef\u62b5\u6263\uff0c\u4e0d\u4ec5\u662f\u5408\u89c4\u95ee\u9898\uff0c\u4e5f\u662f\u516c\u53f8\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u7b56\u7565\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_duoc_tru_la_gi_Dieu_kien_chung_theo_Luat_Thue_TNDN_2025\"><\/span><b>\u54ea\u4e9b\u8d39\u7528\u53ef\u4ee5\u6263\u9664\uff1f2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u4e0b\u7684\u4e00\u822c\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u539f\u5219\u4e0a\uff0c\u5b9e\u9645\u53d1\u751f\u7684\u8d39\u7528\uff0c\u5982\u679c\u4e0e\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u76f8\u5173\uff0c\u5e76\u6709\u5b8c\u6574\u6709\u6548\u7684\u53d1\u7968\u548c\u5355\u636e\u652f\u6301\uff0c\u5219\u53ef\u89c6\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u3002\u8fd9\u662f\u4e00\u9879\u9002\u7528\u4e8e\u6240\u6709\u7c7b\u578b\u8d39\u7528\u7684\u666e\u904d\u539f\u5219\uff0c\u5305\u62ec\u5173\u8054\u65b9\u4ea4\u6613\u4ea7\u751f\u7684\u8d39\u7528\u3002\u4f46\u662f\uff0c\u5bf9\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4ec5\u6ee1\u8db3\u53d1\u7968\u548c\u5355\u636e\u7684\u8981\u6c42\u662f\u4e0d\u591f\u7684\uff1b\u8be5\u8d39\u7528\u8fd8\u5fc5\u987b\u51c6\u786e\u53cd\u6620\u72ec\u7acb\u4ea4\u6613\u7684\u7ecf\u6d4e\u6027\u8d28\uff0c\u5e76\u771f\u6b63\u4e3a\u4f01\u4e1a\u521b\u9020\u6536\u5165\u548c\u5229\u6da6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi_va_ai_duoc_xem_la_ben_lien_ket\"><\/span><b>\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\uff1f\u54ea\u4e9b\u4eba\u5c5e\u4e8e\u5173\u8054\u65b9\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\u662f\u6307\u4f01\u4e1a\u4e0e\u5176\u5173\u8054\u65b9\u4e4b\u95f4\u53d1\u751f\u7684\u4ea4\u6613\uff0c\u8fd9\u4e9b\u5173\u8054\u65b9\u901a\u5e38\u5305\u62ec\u6bcd\u516c\u53f8\u3001\u5b50\u516c\u53f8\u3001\u540c\u4e00\u96c6\u56e2\u5185\u7684\u516c\u53f8\uff0c\u6216\u6839\u636e\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u6cd5\u5b9a\u4e49\u5177\u6709\u6240\u6709\u6743\u3001\u7ba1\u7406\u6743\u6216\u63a7\u5236\u6743\u5173\u7cfb\u7684\u5404\u65b9\u3002\u7531\u4e8e\u8fd9\u79cd\u7279\u6b8a\u5173\u7cfb\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u548c\u6761\u6b3e\u53ef\u80fd\u65e0\u6cd5\u51c6\u786e\u53cd\u6620\u72ec\u7acb\u65b9\u4e4b\u95f4\u4ea4\u6613\u7684\u5e02\u573a\u4ef7\u503c\uff0c\u56e0\u6b64\u9700\u8981\u66f4\u4e25\u683c\u7684\u7a0e\u52a1\u76d1\u7ba1\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u5c5e\u4e8e\u53ef\u6263\u9664\u8d39\u7528\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u89c4\u5b9a\u4f9d\u636e2026\u5e74\u7b2c255\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c1\u6b3e\u5173\u4e8e\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u53ef\u6263\u9664\u8d39\u7528\u7684\u89c4\u5b9a\u5236\u5b9a\u3002\u636e\u6b64\uff0c\u4e0e\u72ec\u7acb\u4ea4\u6613\u6027\u8d28\u4e0d\u7b26\u6216\u5bf9\u7eb3\u7a0e\u4eba\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u6536\u5165\u6216\u5229\u6da6\u6ca1\u6709\u8d21\u732e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u8d39\u7528\uff0c\u5728\u786e\u5b9a\u8be5\u671f\u95f4\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u4e0d\u5f97\u6263\u9664\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u6b64\u53ef\u89c1\uff0c\u8be5\u89c4\u5b9a\u57fa\u4e8e\u72ec\u7acb\u6027\u4ea4\u6613\u539f\u5219\uff08\u7c7b\u4f3c\u4e8e\u72ec\u7acb\u6027\u539f\u5219\uff09\uff0c\u8fd9\u610f\u5473\u7740\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u53ea\u6709\u5728\u5176\u5185\u5bb9\u3001\u6761\u4ef6\u548c\u4ef7\u503c\u4e0e\u72ec\u7acb\u3001\u975e\u5173\u8054\u65b9\u5728\u7c7b\u4f3c\u60c5\u51b5\u4e0b\u8fdb\u884c\u7684\u4ea4\u6613\u7b49\u6548\u65f6\uff0c\u624d\u4f1a\u88ab\u7a0e\u52a1\u673a\u5173\u8ba4\u5b9a\u4e3a\u5173\u8054\u4ea4\u6613\u3002\u6362\u8a00\u4e4b\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u8be6\u7ec6\u5ba1\u67e5\u6bcf\u7b14\u652f\u4ed8\u7ed9\u5173\u8054\u65b9\u7684\u6b3e\u9879\u80cc\u540e\u7684\u771f\u5b9e\u7ecf\u6d4e\u6027\u8d28\uff0c\u800c\u4e0d\u4ec5\u4ec5\u4f9d\u8d56\u4e8e\u6240\u63d0\u4ea4\u7684\u5408\u540c\u6216\u53d1\u7968\u7684\u5f62\u5f0f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u4e3a\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u63d0\u4f9b\u54a8\u8be2\u65f6\uff0c\u8fd9\u4e00\u70b9\u5f80\u5f80\u6700\u5bb9\u6613\u88ab\u8bb8\u591a\u4f01\u4e1a\u5ffd\u7565\u3002\u5373\u4f7f\u6587\u4ef6\u548c\u5408\u540c\u5f62\u5f0f\u5b8c\u6574\uff0c\u4f46\u5982\u679c\u65e0\u6cd5\u8bc1\u660e\u5173\u8054\u65b9\u5b9e\u9645\u8fd0\u8425\u3001\u5177\u6709\u76f8\u5e94\u7684\u804c\u80fd\uff0c\u4ee5\u53ca\u8be5\u9879\u652f\u51fa\u786e\u5b9e\u4e3a\u4f01\u4e1a\u521b\u9020\u4e86\u4ef7\u503c\uff0c\u5219\u8be5\u9879\u652f\u51fa\u4ecd\u5b58\u5728\u88ab\u62d2\u7edd\u62b5\u6263\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_truong_hop_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>3 \u79cd\u60c5\u51b5\u4e0b\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u80fd\u4f5c\u4e3a\u6263\u9664\u8d39\u7528\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 16 \u6761\u7b2c 1 \u6b3e\u7684\u89c4\u5b9a\uff0c\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u5f97\u4f5c\u4e3a\u6263\u9664\u8d39\u7528\uff0c\u5177\u4f53\u6709\u4e09\u79cd\u60c5\u51b5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Thanh_toan_cho_ben_lien_ket_khong_thuc_hien_hoat_dong_san_xuat_kinh_doanh_thuc_chat\"><\/span><b>\u6848\u4f8b 1\uff1a\u5411\u4e0d\u4ece\u4e8b\u5b9e\u9645\u751f\u4ea7\u6216\u4e1a\u52a1\u6d3b\u52a8\u7684\u5173\u8054\u65b9\u4ed8\u6b3e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u79cd\u60c5\u51b5\u9002\u7528\u4e8e\u5411\u5173\u8054\u65b9\u652f\u4ed8\u6b3e\u9879\uff0c\u800c\u8be5\u5173\u8054\u65b9\u4e0d\u4ece\u4e8b\u4e0e\u7eb3\u7a0e\u4eba\u884c\u4e1a\u6216\u4e1a\u52a1\u6d3b\u52a8\u76f8\u5173\u7684\u4efb\u4f55\u751f\u4ea7\u6216\u4e1a\u52a1\u6d3b\u52a8\uff1b\u5e76\u4e14\u8be5\u5173\u8054\u65b9\u5bf9\u63d0\u4f9b\u7ed9\u7eb3\u7a0e\u4eba\u7684\u8d44\u4ea7\u3001\u8d27\u7269\u6216\u670d\u52a1\u4e5f\u6ca1\u6709\u4efb\u4f55\u6743\u5229\u6216\u8d23\u4efb\u3002.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8fdb\u884c\u81ea\u6211\u8bc4\u4f30\uff0c\u4f01\u4e1a\u5e94\u8be5\u95ee\u81ea\u5df1\uff1a\u6536\u6b3e\u7684\u5173\u8054\u65b9\u662f\u5426\u5b9e\u9645\u5f00\u5c55\u4e86\u4efb\u4f55\u5de5\u4f5c\u3001\u63d0\u4f9b\u4e86\u4efb\u4f55\u670d\u52a1\u6216\u8f6c\u79fb\u4e86\u4efb\u4f55\u8d44\u4ea7\uff1f\u662f\u5426\u6709\u4efb\u4f55\u8bc1\u636e\uff08\u4eba\u5458\u3001\u8bbe\u65bd\u3001\u6d41\u7a0b\uff09\u8bc1\u660e\u8be5\u6d3b\u52a8\u786e\u5b9e\u53d1\u751f\uff1f\u5982\u679c\u7b54\u6848\u662f\u5426\u5b9a\u7684\uff0c\u90a3\u4e48\u8fd9\u9879\u652f\u51fa\u51e0\u4e4e\u80af\u5b9a\u4f1a\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u88ab\u9a73\u56de\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Quy_mo_tai_san_nhan_su_chuc_nang_khong_tuong_xung_voi_gia_tri_giao_dich\"><\/span><b>\u6848\u4f8b 2\uff1a\u8d44\u4ea7\u3001\u4eba\u5458\u548c\u804c\u80fd\u7684\u89c4\u6a21\u4e0e\u4ea4\u6613\u4ef7\u503c\u4e0d\u76f8\u79f0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u79cd\u60c5\u51b5\u6d89\u53ca\u5411\u4ece\u4e8b\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u5173\u8054\u65b9\u652f\u4ed8\u6b3e\u9879\uff0c\u4f46\u8fd9\u4e9b\u5173\u8054\u65b9\u7684\u8d44\u4ea7\u89c4\u6a21\u3001\u5458\u5de5\u4eba\u6570\u4ee5\u53ca\u751f\u4ea7\u7ecf\u8425\u804c\u80fd\u4e0e\u8be5\u5173\u8054\u65b9\u4ece\u7eb3\u7a0e\u4eba\u5904\u6536\u5230\u7684\u4ea4\u6613\u4ef7\u503c\u4e0d\u76f8\u79f0\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u7b2c\u4e00\u79cd\u60c5\u51b5\uff08\u5173\u8054\u65b9\u5b8c\u5168\u6ca1\u6709\u5b9e\u8d28\u6027\u6d3b\u52a8\uff09\u4e0d\u540c\uff0c\u672c\u6848\u4f8b\u9002\u7528\u4e8e\u5173\u8054\u65b9\u786e\u5b9e\u5b58\u5728\u5b9e\u9645\u4e1a\u52a1\u6d3b\u52a8\uff0c\u4f46\u5176\u6d3b\u52a8\u89c4\u6a21\u4e0e\u6240\u83b7\u91d1\u989d\u76f8\u6bd4\u8fc7\u5c0f\u7684\u60c5\u51b5\u3002\u4f8b\u5982\uff0c\u4e00\u5bb6\u5173\u8054\u65b9\u4ec5\u6709\u51e0\u540d\u5458\u5de5\u3001\u5c11\u91cf\u8d44\u4ea7\u548c\u7b80\u5355\u7684\u8fd0\u8425\u804c\u80fd\uff0c\u5374\u4ece\u4f01\u4e1a\u83b7\u5f97\u5de8\u989d\u6b3e\u9879\uff0c\u8fd9\u8868\u660e\u201c\u6295\u5165\u7684\u7cbe\u529b\u548c\u8d44\u6e90\u201d\u4e0e\u201c\u83b7\u5f97\u7684\u4ef7\u503c\u201d\u4e4b\u95f4\u5b58\u5728\u4e0d\u6210\u6bd4\u4f8b\u7684\u5173\u7cfb\uff0c\u8bf4\u660e\u8be5\u4ea4\u6613\u672a\u80fd\u51c6\u786e\u53cd\u6620\u72ec\u7acb\u4ea4\u6613\u7684\u6027\u8d28\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u56e0\u5982\u6b64\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u7279\u522b\u662f\u529f\u80fd\u5206\u6790\uff08\u5373\u5bf9\u5df2\u5c65\u884c\u529f\u80fd\u3001\u6240\u7528\u8d44\u4ea7\u4ee5\u53ca\u4ea4\u6613\u5404\u65b9\u627f\u62c5\u7684\u98ce\u9669\u7684\u5206\u6790\uff09\uff0c\u624d\u663e\u5f97\u81f3\u5173\u91cd\u8981\u3002\u5b83\u662f\u4f01\u4e1a\u8bc1\u660e\u5173\u8054\u65b9\u8d44\u6e90\u4e0e\u4ea4\u6613\u4ef7\u503c\u76f8\u79f0\u7684\u5173\u952e\u5de5\u5177\uff0c\u4ece\u800c\u4fdd\u969c\u5df2\u6838\u7b97\u8d39\u7528\u7684\u5408\u7406\u6027\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Thanh_toan_cho_ben_lien_ket_cu_tru_tai_Quoc_gia_vung_lanh_tho_khong_thu_thue_TNDN\"><\/span><b>\u6848\u4f8b 3\uff1a\u5411\u5c45\u4f4f\u5728\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u56fd\u5bb6\u6216\u5730\u533a\u7684\u5173\u8054\u65b9\u4ed8\u6b3e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u79cd\u60c5\u51b5\u6d89\u53ca\u5411\u5c45\u4f4f\u5728\u4e0d\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u56fd\u5bb6\u6216\u5730\u533a\u7684\u5173\u8054\u65b9\u652f\u4ed8\u6b3e\u9879\uff0c\u5e76\u4e14\u6b64\u7c7b\u6b3e\u9879\u4e0d\u4f1a\u4e3a\u7eb3\u7a0e\u4eba\u7684\u751f\u4ea7\u548c\u7ecf\u8425\u6d3b\u52a8\u521b\u9020\u6536\u5165\u6216\u589e\u52a0\u4ef7\u503c\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u89c4\u5b9a\u65e8\u5728\u63a7\u5236\u901a\u8fc7\u4e0e\u4f4d\u4e8e\u4eab\u6709\u7279\u6b8a\u7a0e\u6536\u4f18\u60e0\u7684\u56fd\u5bb6\u6216\u5730\u533a\u7684\u5173\u8054\u65b9\u8fdb\u884c\u8de8\u5883\u4ea4\u6613\u800c\u5bfc\u81f4\u7684\u8f6c\u79fb\u5b9a\u4ef7\u548c\u5229\u6da6\u8f6c\u79fb\u98ce\u9669\u3002\u5173\u952e\u4e0d\u5728\u4e8e\u5173\u8054\u65b9\u7684\u603b\u90e8\u6240\u5728\u5730\uff0c\u800c\u5728\u4e8e\u8be5\u9879\u652f\u51fa\u662f\u5426\u5b9e\u9645\u521b\u9020\u4e86\u9644\u52a0\u503c\uff0c\u5e76\u4e3a\u8d8a\u5357\u5883\u5185\u4f01\u4e1a\u7684\u6536\u5165\u548c\u5229\u6da6\u505a\u51fa\u4e86\u8d21\u732e\u3002\u5982\u679c\u65e0\u6cd5\u8bc1\u660e\u8fd9\u79cd\u5173\u8054\u6027\uff0c\u5219\u65e0\u8bba\u5408\u540c\u6216\u53d1\u7968\u5f62\u5f0f\u662f\u5426\u5b8c\u6574\uff0c\u8be5\u9879\u652f\u51fa\u5747\u4e0d\u5f97\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5411\u5883\u5916\u5173\u8054\u65b9\u652f\u4ed8\u670d\u52a1\u8d39\u3001\u7248\u7a0e\u6216\u7ba1\u7406\u8d39\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u4e00\u70b9\u9700\u8981\u7279\u522b\u6ce8\u610f\uff0c\u56e0\u4e3a\u7a0e\u52a1\u673a\u5173\u5bf9\u8de8\u5883\u8d44\u91d1\u6d41\u52a8\u7684\u76d1\u7ba1\u529b\u5ea6\u901a\u5e38\u6bd4\u5bf9\u56fd\u5185\u4ea4\u6613\u7684\u76d1\u7ba1\u529b\u5ea6\u66f4\u5927\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_3_truong_hop_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u53ef\u6263\u9664\u8d39\u7528\u7684 3 \u4e2a\u6848\u4f8b\u6c47\u603b\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4915\" aria-describedby=\"caption-attachment-4915\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4915\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg\" alt=\"B\u1ea3ng t\u1ed5ng h\u1ee3p 3 tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4915\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u53ef\u6263\u9664\u8d39\u7528\u7684 3 \u4e2a\u6848\u4f8b\u6c47\u603b\u8868\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4fbf\u4e8e\u6bd4\u8f83\u548c\u5feb\u901f\u53c2\u8003\uff0c\u4e0b\u8868\u603b\u7ed3\u4e86\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 1 \u6b3e\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u53ef\u6263\u9664\u7684\u6bcf\u79cd\u60c5\u51b5\u7684\u7279\u5f81\u548c\u4e3b\u8981\u98ce\u9669\uff1a\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4e0b\u8868\u603b\u7ed3\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u53ef\u6263\u9664\u7684\u4e09\u79cd\u60c5\u51b5\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8bc6\u522b\u7279\u5f81<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u98ce\u9669<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u5173\u8054\u516c\u53f8\u6ca1\u6709\u5b9e\u8d28\u6027\u4e1a\u52a1\u6d3b\u52a8\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u4ece\u4e8b\u4e0e\u804c\u4e1a\u76f8\u5173\u7684\u6d3b\u52a8\uff1b\u4e0d\u4eab\u6709\u4e0e\u8d44\u4ea7\u3001\u8d27\u7269\u6216\u670d\u52a1\u76f8\u5173\u7684\u6743\u5229\u6216\u627f\u62c5\u8d23\u4efb\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u8be5\u4ea4\u6613\u6ca1\u6709\u5b9e\u9645\u7ecf\u6d4e\u5b9e\u8d28\uff0c\u6240\u6709\u8d39\u7528\u5747\u4e0d\u4e88\u62a5\u9500\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u89c4\u6a21\u4e0e\u4ea4\u6613\u91d1\u989d\u4e0d\u6210\u6bd4\u4f8b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u3001\u4eba\u5458\u548c\u804c\u80fd\u8fdc\u4f4e\u4e8e\u652f\u4ed8\u7684\u4ef7\u503c\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u88ab\u8ba4\u4e3a\u4e0e\u72ec\u7acb\u4ea4\u6613\u7684\u6027\u8d28\u4e0d\u7b26\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u5c45\u4f4f\u5730\u4f4d\u4e8e\u65e0\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5730\u533a\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u4ea7\u751f\u6536\u5165\u6216\u4e0d\u4e3a\u4f01\u4e1a\u589e\u52a0\u4ef7\u503c\u7684\u652f\u51fa\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u88ab\u8ba4\u5b9a\u4ece\u4e8b\u8f6c\u79fb\u5b9a\u4ef7\u6216\u5229\u6da6\u8f6c\u79fb\u7684\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u6b64\u53ef\u89c1\uff0c\u5c3d\u7ba1\u8fd9\u4e09\u4e2a\u6848\u4f8b\u6e90\u4e8e\u4e09\u79cd\u4e0d\u540c\u7684\u60c5\u51b5\uff0c\u4f46\u5b83\u4eec\u90fd\u6307\u5411\u4e00\u4e2a\u5171\u540c\u70b9\uff1a\u8d39\u7528\u5fc5\u987b\u51c6\u786e\u53cd\u6620\u72ec\u7acb\u4ea4\u6613\u7684\u6027\u8d28\uff0c\u5e76\u4e14\u786e\u5b9e\u6709\u52a9\u4e8e\u4f01\u4e1a\u521b\u9020\u6536\u5165\u548c\u5229\u6da6\uff0c\u624d\u80fd\u88ab\u786e\u8ba4\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u3002\u8fd9\u4e5f\u662f\u4f01\u4e1a\u5728\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u4ea7\u751f\u7684\u4efb\u4f55\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u4e4b\u524d\u9700\u8981\u5ba1\u67e5\u7684\u9996\u8981\u6807\u51c6\u3002.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_khi_doanh_nghiep_bi_loai_chi_phi_giao_dich_lien_ket_khoi_chi_phi_duoc_tru\"><\/span><b>\u4f01\u4e1a\u5173\u8054\u65b9\u4ea4\u6613\u8d39\u7528\u4e0d\u88ab\u5141\u8bb8\u4ece\u53ef\u6263\u9664\u8d39\u7528\u4e2d\u6263\u9664\u65f6\u4f1a\u4ea7\u751f\u54ea\u4e9b\u540e\u679c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4914\" aria-describedby=\"caption-attachment-4914\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4914\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg\" alt=\"H\u1eadu qu\u1ea3 khi chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4914\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u53ef\u6263\u9664\u7684\u540e\u679c\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u5173\u8054\u65b9\u4ea4\u6613\u8d39\u7528\u672a\u88ab\u8ba1\u5165\u53ef\u62b5\u6263\u8d39\u7528\u65f6\uff0c\u6700\u76f4\u63a5\u3001\u6700\u660e\u663e\u7684\u540e\u679c\u662f\u516c\u53f8\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u76f8\u5e94\u589e\u52a0\uff0c\u8fdb\u800c\u5bfc\u81f4\u5e94\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\u76f8\u5e94\u589e\u52a0\u3002\u5728\u8bb8\u591a\u5ba1\u8ba1\u6848\u4f8b\u4e2d\uff0c\u88ab\u9a73\u56de\u7684\u8d39\u7528\u53ef\u80fd\u9ad8\u8fbe\u6570\u5341\u4ebf\u751a\u81f3\u6570\u767e\u4ebf\u8d8a\u5357\u76fe\uff0c\u4f7f\u6b20\u7a0e\u6210\u4e3a\u4e00\u9879\u6c89\u91cd\u7684\u8d22\u52a1\u8d1f\u62c5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u8865\u7f34\u7a0e\u6b3e\u5916\uff0c\u4f01\u4e1a\u8fd8\u9762\u4e34\u6839\u636e\u8865\u7f34\u7a0e\u6b3e\u8ba1\u7b97\u7684\u6ede\u7eb3\u91d1\uff0c\u4ee5\u53ca\u6cd5\u5f8b\u89c4\u5b9a\u7684\u5176\u4ed6\u7a0e\u52a1\u8fdd\u89c4\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\u3002\u9664\u4e86\u76f4\u63a5\u7684\u7ecf\u6d4e\u635f\u5931\u5916\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u8d39\u7528\u4e0d\u4e88\u62b5\u6263\u4e5f\u4f1a\u5f71\u54cd\u516c\u53f8\u7684\u7a0e\u52a1\u5408\u89c4\u8bb0\u5f55\uff0c\u7a0e\u52a1\u673a\u5173\u5728\u8bc4\u4f30\u98ce\u9669\u7b49\u7ea7\u548c\u89c4\u5212\u540e\u7eed\u5e74\u5ea6\u7684\u7a0e\u52a1\u5ba1\u8ba1\u65f6\uff0c\u901a\u5e38\u4f1a\u8003\u8651\u8fd9\u4e00\u56e0\u7d20\u3002\u6362\u53e5\u8bdd\u8bf4\uff0c\u4e00\u6b21\u8d39\u7528\u62b5\u6263\u4e0d\u4e88\u62b5\u6263\u7684\u60c5\u51b5\u53ef\u80fd\u4f1a\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u5728\u957f\u671f\u5185\u5bf9\u516c\u53f8\u8fdb\u884c\u66f4\u4e25\u683c\u7684\u5ba1\u67e5\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_giup_doanh_nghiep_tranh_bi_loai_chi_phi_giao_dich_lien_ket_khoi_chi_phi_duoc_tru\"><\/span><b>\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u88ab\u7981\u6b62\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4913\" aria-describedby=\"caption-attachment-4913\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4913\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg\" alt=\"Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p tr\u00e1nh chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4913\" class=\"wp-caption-text\">\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u6210\u4e3a\u53ef\u62b5\u6263\u8d39\u7528\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_ho_so_day_du_ho_so_chung_minh_ban_chat_giao_dich_doc_lap\"><\/span><b>\u51c6\u5907\u5b8c\u6574\u7684\u8bc1\u660e\u6587\u4ef6\uff0c\u4ee5\u8bc1\u660e\u8be5\u4ea4\u6613\u7684\u72ec\u7acb\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4fdd\u5b58\u5b8c\u6574\u7684\u5408\u540c\u8bb0\u5f55\u3001\u4ea4\u6613\u6587\u4ef6\uff0c\u66f4\u91cd\u8981\u7684\u662f\uff0c\u9700\u8981\u4fdd\u5b58\u8bc1\u660e\u4ea4\u6613\u771f\u5b9e\u7ecf\u6d4e\u6027\u8d28\u7684\u6587\u4ef6\uff1a\u76f8\u5173\u65b9\u7684\u5b9e\u9645\u6d3b\u52a8\u8bc1\u636e\u3001\u5de5\u4f5c\u6210\u679c\u548c\u670d\u52a1\u63d0\u4f9b\u60c5\u51b5\uff0c\u4ee5\u53ca\u5bf9\u4ea4\u6613\u4e2d\u5404\u65b9\u7684\u529f\u80fd\u3001\u8d44\u4ea7\u548c\u98ce\u9669\u7684\u5206\u6790\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_chinh_sach_gia_giao_dich_lien_ket_phu_hop_nguyen_tac_giao_dich_doc_lap\"><\/span><b>\u5236\u5b9a\u7b26\u5408\u516c\u5e73\u4ea4\u6613\u539f\u5219\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u4ee5\u72ec\u7acb\u4ea4\u6613\u6027\u8d28\u4e3a\u539f\u5219\u7684\u5185\u90e8\u5b9a\u4ef7\u653f\u7b56\uff0c\u5e76\u5c06\u5176\u4e0e\u72ec\u7acb\u65b9\u4e4b\u95f4\u7c7b\u4f3c\u4ea4\u6613\u7684\u5e02\u573a\u4ef7\u683c\u8fdb\u884c\u6bd4\u8f83\uff0c\u5c06\u4e3a\u4f01\u4e1a\u5728\u5ba1\u8ba1\u548c\u68c0\u67e5\u671f\u95f4\u634d\u536b\u5176\u6210\u672c\u5408\u7406\u6027\u63d0\u4f9b\u575a\u5b9e\u7684\u57fa\u7840\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_dinh_ky_cac_giao_dich_voi_ben_lien_ket_o_vung_lanh_tho_uu_dai_thue\"><\/span><b>\u5b9a\u671f\u5ba1\u67e5\u4e0e\u514d\u7a0e\u5730\u533a\u5173\u8054\u65b9\u8fdb\u884c\u7684\u4ea4\u6613\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5411\u4f4d\u4e8e\u514d\u5f81\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u56fd\u5bb6\u6216\u5730\u533a\u7684\u5173\u8054\u65b9\u8fdb\u884c\u7684\u6d77\u5916\u652f\u4ed8\u4ea4\u6613\uff0c\u4f01\u4e1a\u9700\u8981\u5b9a\u671f\u8fdb\u884c\u5ba1\u67e5\uff0c\u4ee5\u786e\u4fdd\u6709\u8db3\u591f\u7684\u8bc1\u636e\u8bc1\u660e\u8be5\u652f\u51fa\u786e\u5b9e\u6709\u52a9\u4e8e\u4e3a\u5176\u5728\u8d8a\u5357\u7684\u751f\u4ea7\u548c\u7ecf\u8425\u6d3b\u52a8\u521b\u9020\u6536\u5165\u548c\u9644\u52a0\u503c\u3002.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_don_vi_tu_van_chuyen_mon_trong_viec_kiem_soat_rui_ro\"><\/span><b>\u4e13\u4e1a\u54a8\u8be2\u516c\u53f8\u5728\u98ce\u9669\u63a7\u5236\u4e2d\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u590d\u6742\u6027\u548c\u9ad8\u6587\u6863\u8981\u6c42\uff0c\u8bb8\u591a\u4f01\u4e1a\u9009\u62e9\u4e0e\u4e13\u4e1a\u54a8\u8be2\u516c\u53f8\u5408\u4f5c\uff0c\u5b9a\u671f\u5ba1\u67e5\u4ea4\u6613\uff0c\u5efa\u7acb\u51c6\u786e\u7684\u6587\u6863\u4ee5\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u5ba1\u8ba1\u671f\u95f4\u8d39\u7528\u4e0d\u4e88\u8ba4\u53ef\u7684\u98ce\u9669\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;\">\u603b\u800c\u8a00\u4e4b\uff0c\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u5728\u4ee5\u4e0b\u4e09\u79cd\u4e3b\u8981\u60c5\u51b5\u4e0b\u4e0d\u53ef\u6263\u9664\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5411\u4e0d\u4ece\u4e8b\u5b9e\u9645\u751f\u4ea7\u6216\u4e1a\u52a1\u6d3b\u52a8\u7684\u5173\u8054\u65b9\u652f\u4ed8\u6b3e\u9879\uff1b;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8003\u8651\u5230\u5173\u8054\u65b9\u7684\u89c4\u6a21\u3001\u4eba\u5458\u548c\u804c\u80fd\uff0c\u652f\u4ed8\u7ed9\u5173\u8054\u65b9\u7684\u6210\u672c\u4e0e\u4ea4\u6613\u4ef7\u503c\u4e0d\u6210\u6bd4\u4f8b\u3002;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee5\u53ca\u5411\u5c45\u4f4f\u5728\u4e0d\u53d7\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ea6\u675f\u7684\u56fd\u5bb6\u6216\u5730\u533a\u7684\u5173\u8054\u65b9\u652f\u4ed8\u7684\u8d39\u7528\uff0c\u8fd9\u4e9b\u8d39\u7528\u4e0d\u4f1a\u4e3a\u4f01\u4e1a\u521b\u9020\u6536\u5165\u6216\u9644\u52a0\u503c\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6848\u4f8b\u90fd\u6e90\u4e8e\u4e00\u4e2a\u5171\u540c\u7684\u539f\u5219\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u53ea\u6709\u5728\u51c6\u786e\u53cd\u6620\u72ec\u7acb\u4ea4\u6613\u7684\u6027\u8d28\u5e76\u771f\u6b63\u5bf9\u4f01\u4e1a\u7ecf\u8425\u6d3b\u52a8\u505a\u51fa\u8d21\u732e\u65f6\u624d\u80fd\u786e\u8ba4\u3002\u4e3a\u4e3b\u52a8\u89c4\u907f\u7a0e\u52a1\u62d6\u6b20\u3001\u6ede\u7eb3\u91d1\u4ee5\u53ca\u5bf9\u7a0e\u52a1\u5408\u89c4\u8bb0\u5f55\u4ea7\u751f\u8d1f\u9762\u5f71\u54cd\u7684\u98ce\u9669\uff0c\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u5e94\u4e3b\u52a8\u5bfb\u6c42\u4e13\u4e1a\u5efa\u8bae\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;\"> \u4ece\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u4e13\u4e1a\u3001\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\uff0c\u786e\u4fdd\u63d0\u4f9b\u5b8c\u6574\u7684\u6587\u4ef6\uff0c\u8bc1\u660e\u4ea4\u6613\u7684\u72ec\u7acb\u6027\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u9700\u8981\u4e13\u5bb6\u652f\u6301\u548c\u5efa\u8bae\uff1f<\/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;\"><strong><span style=\"color: #0000ff;\">.<\/span><\/strong> \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_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u4e0d\u53ef\u6263\u9664\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=\"Chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru_co_bi_tinh_vao_thu_nhap_chiu_thue_TNDN_khong\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\uff08\u4e0d\u53ef\u6263\u9664\u7684\u8d39\u7528\uff09\u662f\u5426\u8ba1\u5165\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6ca1\u9519\u3002\u5f53\u67d0\u9879\u652f\u51fa\u88ab\u6392\u9664\u5728\u53ef\u6263\u9664\u652f\u51fa\u4e4b\u5916\u65f6\uff0c\u5c31\u4f1a\u589e\u52a0\u4f01\u4e1a\u5728\u76f8\u5e94\u7eb3\u7a0e\u5e74\u5ea6\u7684\u5e94\u7a0e\u6536\u5165\uff0c\u4ece\u800c\u5bfc\u81f4\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u989d\u589e\u52a0\u3002. <\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_giu_ho_so_gi_de_chung_minh_giao_dich_lien_ket_hop_le\"><\/span><b>\u4f01\u4e1a\u9700\u8981\u4fdd\u7559\u54ea\u4e9b\u8bb0\u5f55\u6765\u8bc1\u660e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6709\u6548\u6027\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4fdd\u7559\u5408\u540c\u3001\u4ed8\u6b3e\u51ed\u8bc1\u3001\u8bc1\u660e\u5173\u8054\u65b9\u5b9e\u9645\u8fd0\u8425\u7684\u6587\u4ef6\uff0c\u4ee5\u53ca\u529f\u80fd\u3001\u8d44\u4ea7\u548c\u98ce\u9669\u5206\u6790\u8bb0\u5f55\uff0c\u4ee5\u8bc1\u660e\u4ea4\u6613\u7684\u72ec\u7acb\u6027\u4ee5\u53ca\u5173\u8054\u65b9\u8d44\u6e90\u4e0e\u4ea4\u6613\u4ef7\u503c\u4e4b\u95f4\u7684\u6bd4\u4f8b\u5173\u7cfb\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_quy_dinh_ve_van_de_gi_lien_quan_den_chi_phi_giao_dich_lien_ket\"><\/span><b>\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u6210\u672c\u6709\u4f55\u89c4\u5b9a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u7279\u522b\u662f\u7b2c 16 \u6761\u7b2c 1 \u6b3e\uff0c\u89c4\u5b9a\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u8ba1\u7b97\u7a0e\u6b3e\u7684\u8d39\u7528\u786e\u5b9a\uff0c\u660e\u786e\u89c4\u5b9a\u4e86\u5728\u786e\u5b9a\u5e94\u7eb3\u7a0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u8d39\u7528\u4e0d\u80fd\u6263\u9664\u7684\u60c5\u51b5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_chiu_thue_TNDN_theo_Luat_Thue_TNDN_2025_gom_nhung_khoan_nao\"><\/span><b>\u6839\u636e2025\u5e74\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\uff0c\u54ea\u4e9b\u6536\u5165\u9700\u8981\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2025\u5e74\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c\u4e09\u6761\u89c4\u5b9a\uff0c\u5e94\u7eb3\u7a0e\u7684\u4f01\u4e1a\u6240\u5f97\u5305\u62ec\u5546\u54c1\u548c\u670d\u52a1\u751f\u4ea7\u7ecf\u8425\u6240\u5f97\uff0c\u4ee5\u53ca\u8d44\u672c\u8f6c\u79fb\u6240\u5f97\u3001\u4e0d\u52a8\u4ea7\u8f6c\u79fb\u6240\u5f97\u3001\u5b58\u6b3e\u8d37\u6b3e\u5229\u606f\u6240\u5f97\u7b49\u5176\u4ed6\u6240\u5f97\uff0c\u4ee5\u53ca\u89c4\u5b9a\u7684\u5176\u4ed6\u6240\u5f97\u3002.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u1ea5n \u0111\u1ec1 khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf TNDN, ph\u1ea1t ch\u1eadm n\u1ed9p sau c\u00e1c \u0111\u1ee3t thanh tra, d\u00f9 h\u1ed3 s\u01a1, h\u00f3a \u0111\u01a1n t\u01b0\u1edfng ch\u1eebng \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7. Theo kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f3 03 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4912,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4911","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4911","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=4911"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4911\/revisions"}],"predecessor-version":[{"id":4916,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4911\/revisions\/4916"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4912"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}