{"id":4922,"date":"2026-08-13T15:32:44","date_gmt":"2026-08-13T08:32:44","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4922"},"modified":"2026-08-13T15:32:44","modified_gmt":"2026-08-13T08:32:44","slug":"cac-truong-hop-mien-tru-theo-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft trong n\u0103m 2026, \u0111\u1eb7c bi\u1ec7t khi ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u00e3 ch\u00ednh th\u1ee9c n\u00e2ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 3 nh\u00f3m \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, t\u1eeb mi\u1ec5n c\u1ea3 k\u00ea khai l\u1eabn l\u1eadp h\u1ed3 s\u01a1, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo ng\u01b0\u1ee1ng doanh thu, \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, gi\u00fap doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00ecnh thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng n\u00e0o. \u0110\u00e1ng ch\u00fa \u00fd, b\u00e0i vi\u1ebft c\u0169ng l\u00e0m r\u00f5 m\u1ed9t hi\u1ec3u nh\u1ea7m ph\u1ed5 bi\u1ebfn: mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n ngh\u0129a v\u1ee5 thu\u1ebf, c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Kho\u1ea3n 2, \u0110i\u1ec1u 18, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi x\u00e9t \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb, doanh nghi\u1ec7p c\u0169ng n\u00ean n\u1eafm r\u00f5<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\"> m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00ecnh c\u00f3 \u0111ang ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft theo \u0111\u00fang quy \u0111\u1ecbnh hay kh\u00f4ng.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Nghia_vu_lap_ho_so_xac_dinh_gia_la_gi\" >Ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00e0 g\u00ec?<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Ho_so_quoc_gia_Local_File\" >\u672c\u5730\u6587\u4ef6<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Ho_so_tap_doan_toan_cau_Master_File\" >\u5168\u7403\u4f01\u4e1a\u6982\u51b5\uff08\u4e3b\u6587\u4ef6\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Bao_cao_loi_nhuan_lien_quoc_gia_Country-by-Country_Report\" >B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report)<\/a><\/li><\/ul><\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Cac_truong_hop_duoc_mien_tru_theo_Nghi_dinh_255\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Nhom_1_Mien_ke_khai_Muc_III_Muc_IV_Phu_luc_I_va_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Nh\u00f3m 1: Mi\u1ec5n k\u00ea khai M\u1ee5c III, M\u1ee5c IV Ph\u1ee5 l\u1ee5c I v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Nhom_2_Ke_khai_Phu_luc_I_nhung_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Nh\u00f3m 2: K\u00ea khai Ph\u1ee5 l\u1ee5c I nh\u01b0ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Nhom_3_Diem_moi_cua_Nghi_dinh_255_Nang_nguong_mien_tru_theo_ty_suat_loi_nhuan\" >Nh\u00f3m 3: \u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255: N\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Bang_tong_hop_so_sanh_3_truong_hop_mien_tru_theo_Nghi_dinh_255\" >B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh 3 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Mien_lap_ho_so_co_dong_nghia_voi_mien_nghia_vu_thue_khong\" >Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 c\u00f3 \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Khuyen_nghi_danh_cho_doanh_nghiep_thuoc_dien_mien_tru\" >Khuy\u1ebfn ngh\u1ecb d\u00e0nh cho doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Doanh_nghiep_can_lam_gi_de_ap_dung_dung_cac_truong_hop_mien_tru_theo_Nghi_dinh_255\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Buoc_1_Ra_soat_du_lieu_tai_chinh_va_giao_dich_lien_ket\" >B\u01b0\u1edbc 1: R\u00e0 so\u00e1t d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Buoc_2_Doi_chieu_voi_nhom_dieu_kien_mien_tru\" >B\u01b0\u1edbc 2: \u0110\u1ed1i chi\u1ebfu v\u1edbi nh\u00f3m \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Buoc_3_Chuan_bi_du_lieu_tai_lieu_chung_minh_du_thuoc_dien_mien\" >B\u01b0\u1edbc 3: Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u, t\u00e0i li\u1ec7u ch\u1ee9ng minh d\u00f9 thu\u1ed9c di\u1ec7n mi\u1ec5n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_cac_truong_hop_mien_tru_theo_Nghi_dinh_255\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Doanh_nghiep_doanh_thu_duoi_500_ty_dong_co_bat_buoc_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Nguong_mien_tru_theo_Nghi_dinh_255_khac_gi_so_voi_quy_dinh_truoc_day\" >Ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 kh\u00e1c g\u00ec so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y?<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Doanh_nghiep_lo_hoac_co_ty_suat_loi_nhuan_thap_hon_muc_toi_thieu_quy_dinh_thi_co_duoc_mien_lap_ho_so\" >Doanh nghi\u1ec7p l\u1ed7 ho\u1eb7c c\u00f3 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn th\u1ea5p h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u quy \u0111\u1ecbnh th\u00ec c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1?<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Doanh_nghiep_thuc_hien_dong_thoi_nhieu_chuc_nang_vua_san_xuat_vua_phan_phoi_thi_ap_dung_muc_ty_suat_loi_nhuan_nao\" >Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi nhi\u1ec1u ch\u1ee9c n\u0103ng (v\u1eeba s\u1ea3n xu\u1ea5t v\u1eeba ph\u00e2n ph\u1ed1i) th\u00ec \u00e1p d\u1ee5ng m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_lap_ho_so_xac_dinh_gia_la_gi\"><\/span><b>Ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4925\" aria-describedby=\"caption-attachment-4925\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4925\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-mien-tru-theo-Nghi-dinh-255-va-nghia-vu-lap-ho-so-xac-dinh-gia.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-mien-tru-theo-Nghi-dinh-255-va-nghia-vu-lap-ho-so-xac-dinh-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-mien-tru-theo-Nghi-dinh-255-va-nghia-vu-lap-ho-so-xac-dinh-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-mien-tru-theo-Nghi-dinh-255-va-nghia-vu-lap-ho-so-xac-dinh-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-mien-tru-theo-Nghi-dinh-255-va-nghia-vu-lap-ho-so-xac-dinh-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-mien-tru-theo-Nghi-dinh-255-va-nghia-vu-lap-ho-so-xac-dinh-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4925\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a ngh\u0129a v\u1ee5 m\u00e0 m\u00ecnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 nguy\u00ean t\u1eafc ph\u1ea3i chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ba c\u1ea5u ph\u1ea7n h\u1ed3 s\u01a1 sau, tr\u1eeb khi thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>\u672c\u5730\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u1ea5u ph\u1ea7n h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng ri\u00eang cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c l\u1eadp theo danh m\u1ee5c th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II. H\u1ed3 s\u01a1 qu\u1ed1c gia y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nh\u00f3m th\u00f4ng tin c\u1ed1t l\u00f5i, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ch\u00ednh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, c\u01a1 c\u1ea5u qu\u1ea3n l\u00fd c\u1ee7a t\u1eadp \u0111o\u00e0n, ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng t\u00e1i c\u01a1 c\u1ea5u ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n trong n\u0103m, \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 v\u1ec1 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/\">c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (b\u1ea3n ch\u1ea5t giao d\u1ecbch, gi\u00e1 tr\u1ecb giao d\u1ecbch, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, thuy\u1ebft minh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p, ph\u00e2n t\u00edch so s\u00e1nh);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 th\u00f4ng tin t\u00e0i ch\u00ednh (b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u1ea3i tr\u00ecnh nguy\u00ean nh\u00e2n l\u1ed7 n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_tap_doan_toan_cau_Master_File\"><\/span><b>\u5168\u7403\u4f01\u4e1a\u6982\u51b5\uff08\u4e3b\u6587\u4ef6\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi H\u1ed3 s\u01a1 qu\u1ed1c gia ch\u1ec9 t\u1eadp trung v\u00e0o doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u cung c\u1ea5p b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 c\u1ea3 t\u1eadp \u0111o\u00e0n theo danh m\u1ee5c t\u1ea1i Ph\u1ee5 l\u1ee5c III. N\u1ed9i dung bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n (chu\u1ed7i cung \u1ee9ng c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c th\u1ecfa thu\u1eadn d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh li\u00ean quan \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c x\u00e2y d\u1ef1ng, ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn li\u00ean quan \u0111\u1ebfn chuy\u1ec3n nh\u01b0\u1ee3ng, th\u00f4ng tin ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n (c\u01a1 ch\u1ebf ph\u00e2n b\u1ed5 t\u00e0i ch\u00ednh, th\u1ecfa thu\u1eadn c\u1ea5p v\u1ed1n, ch\u00ednh s\u00e1ch chuy\u1ec3n gi\u00e1 trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u00e0i ch\u00ednh t\u1eadp trung), c\u00f9ng k\u1ebft qu\u1ea3 kinh doanh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_Country-by-Country_Report\"><\/span><b>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u1ea5u ph\u1ea7n d\u00e0nh cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 quy m\u00f4 l\u1edbn, bao g\u1ed3m th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1eebng qu\u1ed1c gia c\u01b0 tr\u00fa, c\u00f9ng danh m\u1ee5c v\u1ec1 c\u00e1c qu\u1ed1c gia th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n theo qu\u1ed1c gia c\u01b0 tr\u00fa.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: <\/b><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, nh\u1eb1m si\u1ebft ch\u1eb7t v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt n\u1ed9p h\u1ed3 s\u01a1 trong giai \u0111o\u1ea1n hi\u1ec7n nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kh\u1ed1i l\u01b0\u1ee3ng th\u00f4ng tin \u0111\u1ed3 s\u1ed9 nh\u01b0 tr\u00ean, vi\u1ec7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f3 \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n r\u1ea5t l\u1edbn, gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 ngu\u1ed3n l\u1ef1c tu\u00e2n th\u1ee7 m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_tru_theo_Nghi_dinh_255\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u1ea5u tr\u00fac quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u01b0\u1ee3c chia th\u00e0nh ba nh\u00f3m, t\u01b0\u01a1ng \u1ee9ng v\u1edbi ba m\u1ee9c \u0111\u1ed9 mi\u1ec5n tr\u1eeb kh\u00e1c nhau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n c\u1ea3 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00e0 nh\u00f3m \u0111i\u1ec1u ki\u1ec7n m\u1edbi v\u1ec1 doanh thu<\/b><span style=\"font-weight: 400;\"> k\u1ebft h\u1ee3p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Mien_ke_khai_Muc_III_Muc_IV_Phu_luc_I_va_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Nh\u00f3m 1: Mi\u1ec5n k\u00ea khai M\u1ee5c III, M\u1ee5c IV Ph\u1ee5 l\u1ee5c I v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ee9c mi\u1ec5n tr\u1eeb cao nh\u1ea5t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255, \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean trong giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u00e1p d\u1ee5ng;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 b\u00ean n\u00e0o trong giao d\u1ecbch \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, nh\u00f3m mi\u1ec5n tr\u1eeb n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf d\u00e0nh cho c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft mang t\u00ednh ch\u1ea5t n\u1ed9i b\u1ed9 thu\u1ea7n Vi\u1ec7t Nam, n\u01a1i kh\u00f4ng t\u1ed3n t\u1ea1i \u0111\u1ed9ng c\u01a1 chuy\u1ec3n gi\u00e1 nh\u1eb1m t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf, b\u1edfi l\u1ebd d\u00f9 giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf m\u1ee9c gi\u00e1 n\u00e0o, t\u1ed5ng ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u1ea3 hai b\u00ean li\u00ean k\u1ebft v\u1ec1 c\u01a1 b\u1ea3n 20%, kh\u00f4ng thay \u0111\u1ed5i khi c\u00e1c b\u00ean ch\u1ecbu c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng b\u00ean n\u00e0o h\u01b0\u1edfng \u01b0u \u0111\u00e3i. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf cho ph\u00e9p mi\u1ec5n c\u1ea3 ngh\u0129a v\u1ee5 k\u00ea khai chi ti\u1ebft t\u1ea1i M\u1ee5c III, M\u1ee5c IV Ph\u1ee5 l\u1ee5c I l\u1eabn ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Ke_khai_Phu_luc_I_nhung_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Nh\u00f3m 2: K\u00ea khai Ph\u1ee5 l\u1ee5c I nh\u01b0ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m th\u1ee9 hai trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f3 m\u1ee9c \u0111\u1ed9 mi\u1ec5n tr\u1eeb th\u1ea5p h\u01a1n l\u00e0 doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai Ph\u1ee5 l\u1ee5c I, nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c m\u1ed9t trong hai tr\u01b0\u1eddng h\u1ee3p:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng; ho\u1eb7c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ea7u ti\u00ean h\u01b0\u1edbng \u0111\u1ebfn nh\u00f3m doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf, n\u01a1i gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ee7 l\u1edbn \u0111\u1ec3 t\u1ea1o ra r\u1ee7i ro th\u1ea5t thu ng\u00e2n s\u00e1ch \u0111\u00e1ng k\u1ec3, do \u0111\u00f3 vi\u1ec7c b\u1eaft bu\u1ed9c l\u1eadp m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 theo Ph\u1ee5 l\u1ee5c II, III s\u1ebd t\u1ea1o g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n th\u1ee9 hai l\u1ea1i xu\u1ea5t ph\u00e1t t\u1eeb m\u1ed9t logic kh\u00e1c: doanh nghi\u1ec7p \u0111\u00e3 k\u00fd APA \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 m\u1ee9c gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u1ea9m \u0111\u1ecbnh, ph\u00ea duy\u1ec7t tr\u01b0\u1edbc n\u00ean kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i l\u1eadp l\u1ea1i h\u1ed3 s\u01a1 ch\u1ee9ng minh nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng cho c\u00f9ng giao d\u1ecbch \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Diem_moi_cua_Nghi_dinh_255_Nang_nguong_mien_tru_theo_ty_suat_loi_nhuan\"><\/span><b>Nh\u00f3m 3: \u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255: N\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1eadp nh\u1eadt \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: <\/b><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb m\u1ee9c d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng l\u00ean <\/span><b>d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">, \u0111\u1ed3ng th\u1eddi b\u1ecf \u0111i\u1ec1u ki\u1ec7n <\/span><b>\u201cth\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n\u201d<\/b><span style=\"font-weight: 400;\">, gi\u00fap doanh nghi\u1ec7p c\u00f3 quy m\u00f4 doanh thu trung b\u00ecnh, v\u1ed1n tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, nay c\u00f3 c\u01a1 h\u1ed9i \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, \u0111\u1ec3 thu\u1ed9c nh\u00f3m mi\u1ec5n tr\u1eeb n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng; v\u00e0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean doanh thu thu\u1ea7n t\u1ed1i thi\u1ec3u t\u01b0\u01a1ng \u1ee9ng v\u1edbi ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng ch\u00ednh: 5% v\u1edbi doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ph\u00e2n ph\u1ed1i, 10% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t v\u00e0 15% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng gia c\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u8bf7\u6ce8\u610f\uff1a <\/b><span style=\"font-weight: 400;\">D\u00f9 thu\u1ed9c nh\u00f3m mi\u1ec5n tr\u1eeb theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn n\u00e0y, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai Ph\u1ee5 l\u1ee5c I \u0111\u1ea7y \u0111\u1ee7, quy \u0111\u1ecbnh ch\u1ec9 mi\u1ec5n ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, ch\u1ee9 kh\u00f4ng mi\u1ec5n ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_so_sanh_3_truong_hop_mien_tru_theo_Nghi_dinh_255\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh 3 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu v\u00e0 t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u1ecb tr\u00ed c\u1ee7a m\u00ecnh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p v\u00e0 so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5065\u5eb7\uff09\u72b6\u51b5<\/b><\/td>\n<td style=\"text-align: center;\"><b>Mi\u1ec5n k\u00ea khai (M\u1ee5c III, IV Ph\u1ee5 l\u1ee5c I)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam; c\u00f9ng thu\u1ebf su\u1ea5t; kh\u00f4ng b\u00ean n\u00e0o h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 50 t\u1ef7 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba3\u8a00<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1eadn t\u1ed1i thi\u1ec3u theo ch\u1ee9c n\u0103ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba3\u8a00<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c I theo \u0111\u00fang h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_lap_ho_so_co_dong_nghia_voi_mien_nghia_vu_thue_khong\"><\/span><b>Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 c\u00f3 \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 nh\u1eefng doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 kinh nghi\u1ec7m nhi\u1ec1u n\u0103m v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn d\u1ec5 hi\u1ec3u nh\u1ea7m, d\u1eabn \u0111\u1ebfn r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3 khi b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c mi\u1ec5n \u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng lo\u1ea1i tr\u1eeb ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; v\u00e0 doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ch\u1ee9ng minh vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, so s\u00e1nh, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p khi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p hi\u1ec3u sai r\u1eb1ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c &#8220;kh\u00f4ng c\u1ea7n quan t\u00e2m&#8221; \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u00e2y s\u1ebd l\u00e0 m\u1ed9t r\u1ee7i ro ph\u00e1p l\u00fd ti\u1ec1m \u1ea9n r\u1ea5t l\u1edbn. Trong th\u1ef1c t\u1ebf, khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra v\u00e0 ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng v\u1ec1 l\u1ee3i nhu\u1eadn, bi\u00ean \u0111\u1ed9 gi\u00e1, ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh \u0111\u1ed9t xu\u1ea5t, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u1eabn ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a m\u00ecnh l\u00e0 h\u1ee3p l\u00fd, ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khuyen_nghi_danh_cho_doanh_nghiep_thuoc_dien_mien_tru\"><\/span><b>Khuy\u1ebfn ngh\u1ecb d\u00e0nh cho doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo m\u1eabu, doanh nghi\u1ec7p thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 v\u1eabn n\u00ean ch\u1ee7 \u0111\u1ed9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, d\u1eef li\u1ec7u t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 ph\u00e1t sinh trong k\u1ef3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i li\u1ec7u n\u1ed9i b\u1ed9 (d\u00f9 \u1edf m\u1ee9c \u0111\u01a1n gi\u1ea3n) th\u1ec3 hi\u1ec7n c\u0103n c\u1ee9, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u00e3 \u00e1p d\u1ee5ng cho giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i s\u00e1t bi\u1ebfn \u0111\u1ed9ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, doanh thu qua t\u1eebng n\u0103m \u0111\u1ec3 k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n khi doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb (v\u00ed d\u1ee5: doanh thu v\u01b0\u1ee3t ng\u01b0\u1ee1ng 500 t\u1ef7 \u0111\u1ed3ng, ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u quy \u0111\u1ecbnh theo ch\u1ee9c n\u0103ng);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 nh\u1eefng thay \u0111\u1ed5i c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb \u0111ang \u00e1p d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_ap_dung_dung_cac_truong_hop_mien_tru_theo_Nghi_dinh_255\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4924\" aria-describedby=\"caption-attachment-4924\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4924\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-ap-dung-dung-cac-truong-hop-mien-tru-theo-Nghi-dinh-255.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-ap-dung-dung-cac-truong-hop-mien-tru-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-ap-dung-dung-cac-truong-hop-mien-tru-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-ap-dung-dung-cac-truong-hop-mien-tru-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-ap-dung-dung-cac-truong-hop-mien-tru-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-ap-dung-dung-cac-truong-hop-mien-tru-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4924\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c v\u00e0 an to\u00e0n c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_du_lieu_tai_chinh_va_giao_dich_lien_ket\"><\/span><b>B\u01b0\u1edbc 1: R\u00e0 so\u00e1t d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n t\u1ed5ng h\u1ee3p ch\u00ednh x\u00e1c t\u1ed5ng doanh thu, t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf, m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft, t\u00ecnh tr\u1ea1ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (n\u1ebfu c\u00f3), v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean doanh thu thu\u1ea7n theo t\u1eebng ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Doi_chieu_voi_nhom_dieu_kien_mien_tru\"><\/span><b>B\u01b0\u1edbc 2: \u0110\u1ed1i chi\u1ebfu v\u1edbi nh\u00f3m \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean d\u1eef li\u1ec7u \u0111\u00e3 r\u00e0 so\u00e1t, doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu l\u1ea7n l\u01b0\u1ee3t v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00ecnh thu\u1ed9c di\u1ec7n mi\u1ec5n k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1, ch\u1ec9 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, hay kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb n\u00e0o v\u00e0 v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh chung.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Chuan_bi_du_lieu_tai_lieu_chung_minh_du_thuoc_dien_mien\"><\/span><b>B\u01b0\u1edbc 3: Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u, t\u00e0i li\u1ec7u ch\u1ee9ng minh d\u00f9 thu\u1ed9c di\u1ec7n mi\u1ec5n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay c\u1ea3 khi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255, doanh nghi\u1ec7p v\u1eabn n\u00ean ch\u1ee7 \u0111\u1ed9ng l\u01b0u tr\u1eef h\u1ed3 s\u01a1, d\u1eef li\u1ec7u ch\u1ee9ng minh nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u00e3 \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7, nh\u1eb1m s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf.<\/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;\">Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang, \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n tr\u1eeb kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 ngu\u1ed3n l\u1ef1c tu\u00e2n th\u1ee7, m\u00e0 c\u00f2n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf b\u1ec1n v\u1eefng, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 hay kh\u00f4ng, ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t to\u00e0n di\u1ec7n t\u00ecnh tr\u1ea1ng tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n, h\u1ed7 tr\u1ee3, tr\u00e1nh nh\u1eefng r\u1ee7i ro ph\u00e1t sinh ngo\u00e0i \u00fd mu\u1ed1n khi quy\u1ebft to\u00e1n ho\u1eb7c b\u1ecb thanh tra thu\u1ebf.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><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;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cac_truong_hop_mien_tru_theo_Nghi_dinh_255\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_doanh_thu_duoi_500_ty_dong_co_bat_buoc_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span><b>Doanh nghi\u1ec7p doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu \u0111\u1ed3ng th\u1eddi \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean doanh thu thu\u1ea7n t\u1ed1i thi\u1ec3u theo ch\u1ee9c n\u0103ng: 5% v\u1edbi ph\u00e2n ph\u1ed1i, 10% v\u1edbi s\u1ea3n xu\u1ea5t, 15% v\u1edbi gia c\u00f4ng. Tuy nhi\u00ean doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_mien_tru_theo_Nghi_dinh_255_khac_gi_so_voi_quy_dinh_truoc_day\"><\/span><b>Ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 kh\u00e1c g\u00ec so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t n\u1eb1m \u1edf nh\u00f3m mi\u1ec5n tr\u1eeb theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn: ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng b\u1ecf \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_lo_hoac_co_ty_suat_loi_nhuan_thap_hon_muc_toi_thieu_quy_dinh_thi_co_duoc_mien_lap_ho_so\"><\/span><b>Doanh nghi\u1ec7p l\u1ed7 ho\u1eb7c c\u00f3 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn th\u1ea5p h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u quy \u0111\u1ecbnh th\u00ec c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khong, n\u1ebfu t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean doanh thu th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n m\u1ee9c n\u00e0y t\u1ed1i thi\u1ec3u \u0111\u00e3 quy \u0111\u1ecbnh, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ed7, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb theo nh\u00f3m n\u00e0y v\u00e0 v\u1eabn ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuc_hien_dong_thoi_nhieu_chuc_nang_vua_san_xuat_vua_phan_phoi_thi_ap_dung_muc_ty_suat_loi_nhuan_nao\"><\/span><b>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi nhi\u1ec1u ch\u1ee9c n\u0103ng (v\u1eeba s\u1ea3n xu\u1ea5t v\u1eeba ph\u00e2n ph\u1ed1i) th\u00ec \u00e1p d\u1ee5ng m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn t\u1ed1i thi\u1ec3u g\u1eafn v\u1edbi t\u1eebng ch\u1ee9c n\u0103ng \u0111\u01a1n l\u1ebb. V\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi nhi\u1ec1u ch\u1ee9c n\u0103ng, c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u1ee9c n\u0103ng ch\u00ednh, c\u1ed1t l\u00f5i t\u1ea1o ra ph\u1ea7n l\u1edbn doanh thu ho\u1eb7c l\u1ee3i nhu\u1eadn \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu m\u1ee9c t\u1ef7 su\u1ea5t t\u01b0\u01a1ng \u1ee9ng; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee9c n\u0103ng ch\u1ee7 \u0111\u1ea1o r\u00f5 r\u00e0ng, doanh nghi\u1ec7p n\u00ean tham v\u1ea5n c\u01a1 quan thu\u1ebf ho\u1eb7c chuy\u00ean gia t\u01b0 v\u1ea5n \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng sai \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft trong n\u0103m 2026, \u0111\u1eb7c bi\u1ec7t khi ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u00e3 ch\u00ednh th\u1ee9c n\u00e2ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4923,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4922","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\/4922","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=4922"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4922\/revisions"}],"predecessor-version":[{"id":4926,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4922\/revisions\/4926"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4923"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}