{"id":4942,"date":"2026-08-14T09:42:12","date_gmt":"2026-08-14T02:42:12","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4942"},"modified":"2026-08-14T09:42:12","modified_gmt":"2026-08-14T02:42:12","slug":"nhu-the-nao-la-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nhu-the-nao-la-giao-dich-lien-ket\/","title":{"rendered":"Nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft? Gi\u1ea3i \u0111\u00e1p chi ti\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e2u h\u1ecfi m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u00f3 c\u00f4ng ty m\u1eb9 &#8211; con, c\u1ed5 \u0111\u00f4ng chi ph\u1ed1i hay giao d\u1ecbch vay m\u01b0\u1ee3n v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh c\u0169ng c\u1ea7n n\u1eafm r\u00f5. 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\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u k\u00ea khai thu\u1ebf, m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro khi b\u1ecb thanh tra, ki\u1ec3m tra.<\/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\/nhu-the-nao-la-giao-dich-lien-ket\/#Nhu_the_nao_la_giao_dich_lien_ket\" >Nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft?\u00a0<\/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\/nhu-the-nao-la-giao-dich-lien-ket\/#Dau_hieu_nhan_biet_cac_ben_co_quan_he_lien_ket\" >D\u1ea5u hi\u1ec7u nh\u1eadn bi\u1ebft c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhu-the-nao-la-giao-dich-lien-ket\/#Cac_nhom_giao_dich_hinh_thanh_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >C\u00e1c nh\u00f3m giao d\u1ecbch h\u00ecnh th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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\/nhu-the-nao-la-giao-dich-lien-ket\/#Vi_sao_can_xac_dinh_dung_nhu_the_nao_la_giao_dich_lien_ket_lai_quan_trong\" >V\u00ec sao c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u1ea1i quan tr\u1ecdng?<\/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\/nhu-the-nao-la-giao-dich-lien-ket\/#Nhung_diem_moi_cua_Nghi_dinh_2552026ND-CP_so_voi_quy_dinh_truoc_day\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhu-the-nao-la-giao-dich-lien-ket\/#Doi_tuong_nao_can_quan_tam_den_quy_dinh_ve_giao_dich_lien_ket\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n quan t\u00e2m \u0111\u1ebfn quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhu-the-nao-la-giao-dich-lien-ket\/#Doanh_nghiep_can_lam_gi_de_tuan_thu_quy_dinh_moi_ve_giao_dich_lien_ket\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhu-the-nao-la-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhu-the-nao-la-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhu_the_nao_la_giao_dich_lien_ket\"><\/span><b>Nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 ph\u1ea7n c\u1ed1t l\u00f5i gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft trong th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP d\u00e0nh h\u1eb3n m\u1ed9t \u0111i\u1ec1u kho\u1ea3n ri\u00eang \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng quy \u0111\u1ecbnh v\u1ec1 b\u00ean li\u00ean k\u1ebft t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dau_hieu_nhan_biet_cac_ben_co_quan_he_lien_ket\"><\/span><b>D\u1ea5u hi\u1ec7u nh\u1eadn bi\u1ebft c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 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\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, tr\u01b0\u1edbc h\u1ebft c\u00f9ng MAN &#8211; Master Accountant Network t\u00ecm hi\u1ec3u Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh, m\u1edf r\u1ed9ng c\u00e1c b\u00ean li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 tr\u01b0\u1edbc \u0111\u00e2y.<\/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 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00ecnh th\u00e0nh n\u00ean m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft.<\/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>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u63cf\u8ff0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">Quan h\u1ec7 v\u1ec1 s\u1edf h\u1eefu\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u6240\u6709\u8005\u81f3\u5c11 25% \u7684\u80a1\u6743\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu qua b\u00ean th\u1ee9 ba\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u5bb6\u4f01\u4e1a\u81f3\u5c11\u6709 25% \u7684\u6240\u6709\u8005\u6743\u76ca\u7531\u7b2c\u4e09\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t ki\u00eam s\u1edf h\u1eefu<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">Quan h\u1ec7 ki\u1ec3m so\u00e1t, qu\u1ea3n l\u00fd, vay v\u1ed1n, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">B\u1ea3o l\u00e3nh ho\u1eb7c cho vay<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o, khi t\u1ed5ng d\u01b0 n\u1ee3 vay v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u h\u00e0nh nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t b\u1edfi c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c, chi\u1ebfm tr\u00ean 50% th\u00e0nh vi\u00ean Ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c n\u1eafm gi\u1eef c\u00e1c v\u1ecb tr\u00ed qu\u1ea3n l\u00fd tr\u1ecdng y\u1ebfu c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cao nh\u1ea5t.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Nh\u01b0\u1ee3ng v\u1ed1n, vay\/cho vay, m\u01b0\u1ee3n\/cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch nh\u01b0\u1ee3ng ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu; ho\u1eb7c vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh, huy\u1ebft th\u1ed1ng v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">Quan h\u1ec7 ph\u1ee5 thu\u1ed9c v\u1ec1 kinh t\u1ebf v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5bf9\u539f\u6750\u6599\u6216\u4ea7\u91cf\u7684\u4f9d\u8d56<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p cung c\u1ea5p tr\u00ean 50% nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o ho\u1eb7c ti\u00eau th\u1ee5 tr\u00ean 50% s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra cho doanh nghi\u1ec7p kh\u00e1c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 th\u01b0\u01a1ng hi\u1ec7u, c\u00f4ng ngh\u1ec7, b\u00ed quy\u1ebft\u2026 v\u00e0 c\u00f3 b\u00ean th\u1ee9 ba li\u00ean k\u1ebft ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh vi\u1ec7c s\u1eed d\u1ee5ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1eadn tr\u00ean 50% chi ph\u00ed d\u1ecbch v\u1ee5 nh\u01b0 IT, k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd\u2026 t\u1eeb b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 li\u00ean k\u1ebft.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 theo b\u1ea3n ch\u1ea5t v\u00e0 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng th\u1ef1c t\u1ebf \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch, k\u1ec3 c\u1ea3 khi t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p kh\u00f4ng \u0111\u1ea1t 25% nh\u01b0ng c\u00f3 th\u1ecfa thu\u1eadn mang t\u00ednh chi ph\u1ed1i th\u1ef1c ch\u1ea5t.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n m\u00e0 c\u00f2n xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 ki\u1ec3m so\u00e1t qu\u1ea3n l\u00fd, vay v\u1ed1n, m\u01b0\u1ee3n\/cho m\u01b0\u1ee3n, ph\u1ee5 thu\u1ed9c kinh t\u1ebf, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 \u1ea3nh h\u01b0\u1edfng th\u1ef1c t\u1ebf. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1ed1i quan h\u1ec7 v\u00e0 giao d\u1ecbch ph\u00e1t sinh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean k\u1ebft, t\u1eeb \u0111\u00f3 th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u1ee7 \u00fd: <\/b><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng nh\u1ea5t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n. C\u1ee5 th\u1ec3, Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 b\u1ed5 sung th\u00eam quan h\u1ec7 li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf, v\u1edbi m\u1ed9t trong c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ed5 sung n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m bao qu\u00e1t \u0111\u1ea7y \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c l\u1ee3i d\u1ee5ng c\u00e1ch di\u1ec5n \u0111\u1ea1t \u0111\u1ec3 chuy\u1ec3n d\u1ecbch b\u1ea3n ch\u1ea5t c\u1ee7a m\u1ed9t giao d\u1ecbch vay t\u00e0i ch\u00ednh th\u00e0nh h\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n, cho m\u01b0\u1ee3n nh\u1eb1m n\u00e9 tr\u00e1nh ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_nhom_giao_dich_hinh_thanh_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u00e1c nh\u00f3m giao d\u1ecbch h\u00ecnh th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 04 nh\u00f3m giao d\u1ecbch ch\u00ednh c\u1ea5u th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, \u0111\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ch\u1ec9 nh\u00ecn v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch, m\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i xem x\u00e9t \u0111\u1ed3ng th\u1eddi m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean tham gia giao d\u1ecbch \u0111\u00f3.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_xac_dinh_dung_nhu_the_nao_la_giao_dich_lien_ket_lai_quan_trong\"><\/span><b>V\u00ec sao c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u1ea1i quan tr\u1ecdng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4945\" aria-describedby=\"caption-attachment-4945\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4945\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-can-xac-dinh-dung-nhu-the-nao-la-giao-dich-lien-ket-lai-quan-trong.jpg\" alt=\"V\u00ec sao c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u1ea1i quan tr\u1ecdng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-can-xac-dinh-dung-nhu-the-nao-la-giao-dich-lien-ket-lai-quan-trong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-can-xac-dinh-dung-nhu-the-nao-la-giao-dich-lien-ket-lai-quan-trong-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-can-xac-dinh-dung-nhu-the-nao-la-giao-dich-lien-ket-lai-quan-trong-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-can-xac-dinh-dung-nhu-the-nao-la-giao-dich-lien-ket-lai-quan-trong-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-can-xac-dinh-dung-nhu-the-nao-la-giao-dich-lien-ket-lai-quan-trong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4945\" class=\"wp-caption-text\">V\u00ec sao c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u1ea1i quan tr\u1ecdng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7 nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, m\u00e0 g\u1eafn li\u1ec1n tr\u1ef1c ti\u1ebfp v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean t\u1eafc ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i, t\u00e1c \u0111\u1ed9ng, \u0111\u1ec3 k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (arm&#8217;s length principle), n\u1ec1n t\u1ea3ng xuy\u00ean su\u1ed1t c\u1ee7a to\u00e0n b\u1ed9 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam c\u0169ng nh\u01b0 tr\u00ean th\u1ebf gi\u1edbi. N\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, d\u00f9 hai doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 m\u1eadt thi\u1ebft \u0111\u1ebfn \u0111\u00e2u, khi giao d\u1ecbch v\u1edbi nhau, gi\u00e1 c\u1ea3 v\u00e0 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ec3 h\u1ecd l\u00e0 hai b\u00ean ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 m\u1ed1i li\u00ean h\u1ec7 \u0111\u1eb7c bi\u1ec7t n\u00e0o. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng cho c\u00f4ng ty li\u00ean k\u1ebft v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn sang n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n. \u1ede tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u01a1 quan thu\u1ebf ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf theo \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u0169ng ch\u00ednh l\u00e0 nh\u1eb1m ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea3o \u0111\u1ea3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u00e0 chuy\u1ec3n gi\u00e1 th\u00f4ng qua c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_cua_Nghi_dinh_2552026ND-CP_so_voi_quy_dinh_truoc_day\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4944\" aria-describedby=\"caption-attachment-4944\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4944\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhu-the-nao-la-giao-dich-lien-ket-va-cap-nhat-nhung-diem-moi-theo-Nghi-dinh-255.jpg\" alt=\"Nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u1eadp nh\u1eadt nh\u1eefng \u0111i\u1ec3m m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhu-the-nao-la-giao-dich-lien-ket-va-cap-nhat-nhung-diem-moi-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhu-the-nao-la-giao-dich-lien-ket-va-cap-nhat-nhung-diem-moi-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhu-the-nao-la-giao-dich-lien-ket-va-cap-nhat-nhung-diem-moi-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhu-the-nao-la-giao-dich-lien-ket-va-cap-nhat-nhung-diem-moi-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhu-the-nao-la-giao-dich-lien-ket-va-cap-nhat-nhung-diem-moi-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4944\" class=\"wp-caption-text\">Nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u1eadp nh\u1eadt nh\u1eefng \u0111i\u1ec3m m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p c\u0169ng c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n:<\/b><span style=\"font-weight: 400;\"> nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf ph\u1ea7n tr\u00ean, \u0111\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng nh\u1ea5t li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c nh\u1eadn di\u1ec7n b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u00e2ng ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/b><span style=\"font-weight: 400;\"> ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, n\u1edbi r\u1ed9ng h\u01a1n so v\u1edbi quy \u0111\u1ecbnh c\u0169, gi\u00fap gi\u1ea3m g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 cho m\u1ed9t b\u1ed9 ph\u1eadn doanh nghi\u1ec7p c\u00f3 quy m\u00f4 ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng v\u00e0 th\u1ee7 t\u1ee5c n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR):<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o \u0111\u1ea1t t\u1eeb m\u1ed9t m\u1ee9c ng\u01b0\u1ee1ng quy \u0111\u1ecbnh tr\u1edf l\u00ean ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung th\u1ee9 t\u1ef1 \u01b0u ti\u00ean ngu\u1ed3n d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 ph\u00e2n t\u00edch so s\u00e1nh:<\/b><span style=\"font-weight: 400;\"> gi\u00fap vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf n\u00ean minh b\u1ea1ch, c\u00f3 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng h\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng thay \u0111\u1ed5i n\u00e0y cho th\u1ea5y r\u00f5 xu h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam \u0111ang ng\u00e0y c\u00e0ng \u0111i s\u00e2u v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch, \u0111\u1ed3ng th\u1eddi ti\u1ec7m c\u1eadn h\u01a1n v\u1edbi c\u00e1c th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u00e0 x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_can_quan_tam_den_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n quan t\u00e2m \u0111\u1ebfn quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i ch\u1ec9 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia m\u1edbi c\u1ea7n quan t\u00e2m \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y. Theo ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp 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;\">T\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 c\u1ea5u tr\u00fac s\u1edf h\u1eefu d\u1ea1ng c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con, ho\u1eb7c n\u1eb1m trong c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n, h\u1ec7 sinh th\u00e1i doanh nghi\u1ec7p c\u00f3 s\u1edf h\u1eefu ch\u00e9o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch vay, cho vay, b\u1ea3o l\u00e3nh, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, thanh tra, ki\u1ec3m tra vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n r\u01a1i v\u00e0o m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng tham kh\u1ea3o <\/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 \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t xem giao d\u1ecbch c\u1ee7a m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf, thay v\u00ec ch\u1edd \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n m\u1edbi x\u1eed l\u00fd.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tuan_thu_quy_dinh_moi_ve_giao_dich_lien_ket\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 hi\u1ec3u r\u00f5 nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, b\u01b0\u1edbc ti\u1ebfp theo doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t to\u00e0n b\u1ed9 m\u1ed1i quan h\u1ec7 v\u1ed1n g\u00f3p, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t v\u00e0 giao d\u1ecbch vay, m\u01b0\u1ee3n<\/b><span style=\"font-weight: 400;\"> trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p c\u0169ng nh\u01b0 v\u1edbi c\u00e1c b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh nghi\u1ec7p m\u00ecnh c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\"> theo \u0111\u00fang quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> theo ng\u01b0\u1ee1ng doanh thu m\u1edbi. N\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. L\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u00f2i h\u1ecfi k\u1ef9 thu\u1eadt, s\u1ef1 am hi\u1ec3u v\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao, gi\u1ea3i ph\u00e1p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thue-lap-ho-so-giao-dich-lien-ket\/\">thu\u00ea l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh l\u00e0 ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u \u0111\u1ec3 b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao, tr\u00e1nh b\u1ecb b\u00e1c b\u1ecf b\u1edfi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i s\u00e1t c\u00e1c m\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, \u0111\u1ed3ng th\u1eddi c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn<\/b><span style=\"font-weight: 400;\"> t\u1eeb c\u01a1 quan thu\u1ebf li\u00ean quan \u0111\u1ebfn vi\u1ec7c tri\u1ec3n khai Ngh\u1ecb \u0111\u1ecbnh, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1ch hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh lu\u00f4n \u0111\u00fang v\u1edbi tinh th\u1ea7n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\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;\">Nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed3ng th\u1eddi d\u1ef1a tr\u00ean hai y\u1ebfu t\u1ed1:<\/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 ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 c\u00e1c b\u00ean tham gia c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng nh\u1ea5t l\u00e0 si\u1ebft ch\u1eb7t quan h\u1ec7 li\u00ean k\u1ebft qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c m\u1ed1i quan h\u1ec7 ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf 2026 \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, tr\u00e1nh b\u1ecb x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf khi thanh tra, ki\u1ec3m tra.<\/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;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/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>","protected":false},"excerpt":{"rendered":"<p>Nh\u01b0 th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e2u h\u1ecfi m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u00f3 c\u00f4ng ty m\u1eb9 &#8211; con, c\u1ed5 \u0111\u00f4ng chi ph\u1ed1i hay giao d\u1ecbch vay m\u01b0\u1ee3n v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh c\u0169ng c\u1ea7n n\u1eafm r\u00f5. Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4943,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4942","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\/4942","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=4942"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4942\/revisions"}],"predecessor-version":[{"id":4946,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4942\/revisions\/4946"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4943"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}