{"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":"\u4f55\u8c13\u5173\u8054\u65b9\u4ea4\u6613\uff1f\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u8be6\u8ff0\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4efb\u4f55\u5b58\u5728\u6bcd\u5b50\u516c\u53f8\u5173\u7cfb\u3001\u63a7\u80a1\u80a1\u4e1c\u6216\u4e0e\u9ad8\u7ba1\u8fdb\u884c\u501f\u8d37\u4ea4\u6613\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u4e86\u89e3\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u662f\u4e00\u4e2a\u9700\u8981\u4e86\u89e3\u7684\u95ee\u9898\u3002 <\/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\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u6b63\u5f0f\u751f\u6548\uff0c\u6b63\u786e\u8bc6\u522b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6027\u8d28\u4e0d\u4ec5\u662f\u7a0e\u52a1\u7533\u62a5\u7684\u8981\u6c42\uff0c\u800c\u4e14\u8fd8\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u63a5\u53d7\u5ba1\u8ba1\u6216\u68c0\u67e5\u65f6\u4e3b\u52a8\u9884\u9632\u98ce\u9669\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhu-the-nao-la-giao-dich-lien-ket\/#Nhu_the_nao_la_giao_dich_lien_ket\" >\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\uff1f\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\" >\u8bc6\u522b\u76f8\u5173\u65b9\u7684\u8ff9\u8c61<\/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\" >\u8d38\u6613\u96c6\u56e2\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/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\" >\u6b63\u786e\u5b9a\u4e49\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u8981\u7d20\u4e3a\u4f55\u5982\u6b64\u91cd\u8981\uff1f<\/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\" >\u4e0e\u4e4b\u524d\u7684\u89c4\u5b9a\u76f8\u6bd4\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u65b0\u589e\u4e86\u4ee5\u4e0b\u8981\u70b9\u3002<\/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\" >\u54ea\u4e9b\u4eba\u9700\u8981\u4e86\u89e3\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u89c4\uff1f<\/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\" >\u4f01\u4e1a\u9700\u8981\u91c7\u53d6\u54ea\u4e9b\u6b65\u9aa4\u6765\u9075\u5b88\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u7684\u65b0\u89c4\u5b9a\uff1f<\/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>\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u5e2e\u52a9\u4f01\u4e1a\u8bc4\u4f30\u5176\u5b9e\u9645\u7ecf\u8425\u6d3b\u52a8\u4e2d\u54ea\u4e9b\u4ea4\u6613\u6784\u6210\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6838\u5fc3\u8981\u7d20\u3002\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u4e13\u95e8\u8bbe\u7acb\u4e86\u4e00\u9879\u6761\u6b3e\uff0c\u6839\u636e2025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u7684\u89c4\u5b9a\uff0c\u5217\u51fa\u88ab\u8ba4\u5b9a\u4e3a\u5173\u8054\u65b9\u7684\u4ea4\u6613\u6848\u4f8b\u3002.<\/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>\u8bc6\u522b\u76f8\u5173\u65b9\u7684\u8ff9\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u786e\u5b9a\u4e00\u5bb6\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u6211\u4eec\u9996\u5148\u6765\u63a2\u8ba8\u4e00\u4e0b\uff0c\u6839\u636e MAN \u2013 Master Accountant Network \u7684\u89c4\u5b9a\uff0c\u7b2c 255 \u53f7\u6cd5\u4ee4\u4e0e\u4e4b\u524d\u7684\u7b2c 132\/2020 \u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u662f\u5982\u4f55\u6269\u5927\u5173\u8054\u65b9\u8303\u56f4\u7684\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u6784\u6210\u5173\u7cfb\u7684\u6848\u4f8b\u6c47\u603b\u8868\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u56e2\u4f53\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;\">\u6240\u6709\u6743\u5173\u7cfb\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u6216\u95f4\u63a5\u6240\u6709\u6743\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;\">\u7b2c\u4e09\u65b9\u6240\u6709\u6743\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;\">\u6700\u5927\u80a1\u4e1c\u548c\u6240\u6709\u8005<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u662f\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u6700\u5927\u80a1\u4e1c\uff0c\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u8be5\u4f01\u4e1a\u81f3\u5c11 10% \u80a1\u80a1\u4efd\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">\u6d89\u53ca\u63a7\u5236\u3001\u7ba1\u7406\u3001\u501f\u8d37\u548c\u653e\u8d37\u7684\u5173\u7cfb\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u62c5\u4fdd\u6216\u8d37\u6b3e<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5982\u679c\u8d37\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u672a\u507f\u503a\u52a1\u603b\u989d\u81f3\u5c11\u7b49\u4e8e\u5176\u6240\u6709\u8005\u6743\u76ca\u7684 25%\uff0c\u5e76\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\uff0c\u5219\u8be5\u4f01\u4e1a\u53ef\u4ee5\u4ee5\u4efb\u4f55\u5f62\u5f0f\u5411\u53e6\u4e00\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5173\u952e\u4eba\u5458\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u7531\u540c\u4e00\u4eba\/\u7ec4\u7ec7\u7ba1\u7406\u6216\u63a7\u5236\uff0c\u5173\u952e\u4eba\u5458\u8d85\u8fc7 50% \u4eba\uff0c\u8463\u4e8b\u4f1a\u6210\u5458\u6216\u62c5\u4efb\u5177\u6709\u6700\u9ad8\u51b3\u7b56\u6743\u7684\u5173\u952e\u7ba1\u7406\u804c\u4f4d\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8d44\u672c\u8f6c\u79fb\u3001\u501f\u8d37\u3001\u4e0e\u7ba1\u7406\u6216\u63a7\u5236\u516c\u53f8\u7684\u4e2a\u4eba\u4e4b\u95f4\u7684\u501f\u8d37\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4ece\u4e8b\u6d89\u53ca\u8f6c\u8ba9\u6216\u6536\u8d2d\u81f3\u5c11 25% \u6240\u6709\u8005\u6743\u76ca\u7684\u4ea4\u6613\uff1b\u6216\u5411\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\u6709\u4eb2\u5c5e\u6216\u8840\u7f18\u5173\u7cfb\u7684\u4e2a\u4eba\u501f\u5165\u3001\u51fa\u501f\u6216\u63d0\u4f9b\u81f3\u5c11 10% \u6240\u6709\u8005\u6743\u76ca\u7684\u4f01\u4e1a\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">\u7ecf\u6d4e\u4f9d\u8d56\u6027\u548c\u65e0\u5f62\u8d44\u4ea7<\/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;\">\u5411\u5176\u4ed6\u4f01\u4e1a\u4f9b\u5e94\u8d85\u8fc7 50% \u539f\u6750\u6599\u6216\u6d88\u8017\u8d85\u8fc7 50% \u4ea7\u51fa\u4ea7\u54c1\u7684\u4f01\u4e1a\u3002.<\/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;\">\u4e24\u5bb6\u4f01\u4e1a\u5171\u4eab\u5546\u6807\u3001\u6280\u672f\u3001\u4e13\u6709\u6280\u672f\u7b49\u65e0\u5f62\u8d44\u4ea7\uff0c\u5e76\u4e14\u6709\u7b2c\u4e09\u65b9\u53c2\u4e0e\u5176\u4e2d\uff0c\u8be5\u7b2c\u4e09\u65b9\u63a7\u5236\u6216\u51b3\u5b9a\u8fd9\u4e9b\u8d44\u4ea7\u7684\u4f7f\u7528\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u670d\u52a1\u8d39<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u901a\u8fc7 50% \u4ece\u5173\u8054\u670d\u52a1\u63d0\u4f9b\u5546\u5904\u83b7\u5f97 IT\u3001\u4f1a\u8ba1\u548c\u7ba1\u7406\u670d\u52a1\u7b49\u670d\u52a1\u8d39\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7136\u5173\u7cfb\u548c\u6392\u4ed6\u6027\u60c5\u51b5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u63a7\u5236\u6216\u5f71\u54cd<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u80a1\u6743\u4e0d\u7b26\u5408 25% \u8981\u6c42\uff0c\u4f46\u5b58\u5728\u6784\u6210\u5b9e\u8d28\u6027\u63a7\u5236\u7684\u534f\u8bae\uff0c\u7a0e\u52a1\u673a\u5173\u4ecd\u53ef\u6839\u636e\u5bf9\u4e1a\u52a1\u8fd0\u8425\u548c\u4ea4\u6613\u5b9a\u4ef7\u7684\u63a7\u5236\u6027\u8d28\u6216\u5b9e\u9645\u5f71\u54cd\u6765\u786e\u5b9a\u5173\u8054\u65b9\u5173\u7cfb\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u5173\u7cfb\u7684\u5224\u5b9a\u5e76\u975e\u4ec5\u57fa\u4e8e\u6301\u80a1\u6bd4\u4f8b\uff0c\u8fd8\u9700\u8003\u8651\u7ba1\u7406\u63a7\u5236\u6743\u3001\u501f\u8d37\u5173\u7cfb\u3001\u7ecf\u6d4e\u4f9d\u8d56\u6027\u3001\u65e0\u5f62\u8d44\u4ea7\u4ee5\u53ca\u5b9e\u9645\u5f71\u54cd\u7b49\u56e0\u7d20\u3002\u4f01\u4e1a\u9700\u8981\u5168\u9762\u5ba1\u67e5\u6240\u6709\u5173\u8054\u5173\u7cfb\u548c\u4ea4\u6613\uff0c\u4ee5\u51c6\u786e\u8bc6\u522b\u5173\u8054\u65b9\uff0c\u4ece\u800c\u786e\u4fdd\u9075\u5b88\u73b0\u884c\u7684\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4e3b\u8981\u65b0\u589e\u529f\u80fd\uff1a <\/b><span style=\"font-weight: 400;\">\u4e0e\u4e4b\u524d\u7684\u89c4\u5b9a\u76f8\u6bd4\uff0c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u6700\u91cd\u8981\u7684\u65b0\u589e\u5185\u5bb9\u4e4b\u4e00\u662f\u589e\u52a0\u4e86\u4e00\u9879\u5173\u4e8e\u5173\u8054\u65b9\u5173\u7cfb\u7684\u6761\u6b3e\uff0c\u8be5\u6761\u6b3e\u901a\u8fc7\u501f\u8d37\u4ea4\u6613\u6765\u754c\u5b9a\u5173\u8054\u65b9\u5173\u7cfb\u3002\u5177\u4f53\u800c\u8a00\uff0c\u8be5\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u5982\u679c\u4f01\u4e1a\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u8fdb\u884c\u501f\u8d37\u4ea4\u6613\uff0c\u4e14\u4ea4\u6613\u91d1\u989d\u81f3\u5c11\u4e3a\u4ea4\u6613\u53d1\u751f\u65f6\u6240\u6709\u8005\u6295\u5165\u8d44\u672c\u768410%\uff0c\u5e76\u4e14\u4ea4\u6613\u53cc\u65b9\u4e2d\u6709\u4e00\u65b9\u662f\u4f01\u4e1a\u7684\u7ba1\u7406\u8005\u6216\u63a7\u5236\u8005\uff0c\u6216\u662f\u4e0e\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u7684\u4e2a\u4eba\uff0c\u5219\u6784\u6210\u5173\u8054\u65b9\u5173\u7cfb\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u9879\u65b0\u589e\u6761\u6b3e\u65e8\u5728\u786e\u4fdd\u5168\u9762\u6db5\u76d6\u6240\u6709\u60c5\u51b5\uff0c\u9632\u6b62\u6ee5\u7528\u63aa\u8f9e\u5c06\u91d1\u878d\u8d37\u6b3e\u4ea4\u6613\u7684\u6027\u8d28\u8f6c\u53d8\u4e3a\u501f\u8d37\u534f\u8bae\uff0c\u4ece\u800c\u9003\u907f\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4e49\u52a1\u3002.<\/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>\u8d38\u6613\u96c6\u56e2\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u4e3b\u8981\u6709\u56db\u79cd\u7c7b\u578b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e70\u5356\u3001\u4ea4\u6362\u3001\u51fa\u79df\u3001\u79df\u8d41\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u3001\u5206\u914d\u8d27\u7269\uff0c\u63d0\u4f9b\u670d\u52a1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8d37\u3001\u91d1\u878d\u670d\u52a1\u3001\u91d1\u878d\u62c5\u4fdd\u53ca\u5176\u4ed6\u91d1\u878d\u5de5\u5177\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e70\u5356\u3001\u4ea4\u6362\u3001\u51fa\u79df\u3001\u79df\u8d41\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u3001\u5206\u914d\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5171\u4eab\u8d44\u4ea7\u3001\u8d44\u672c\u548c\u52b3\u52a8\u529b\u7b49\u8d44\u6e90\u4ee5\u53ca\u5728\u5173\u8054\u65b9\u4e4b\u95f4\u5206\u62c5\u6210\u672c\u7684\u534f\u8bae\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u8981\u51c6\u786e\u56de\u7b54\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u95ee\u9898\uff0c\u4f01\u4e1a\u4e0d\u80fd\u4ec5\u4ec5\u5173\u6ce8\u4ea4\u6613\u7684\u6027\u8d28\uff0c\u8fd8\u5fc5\u987b\u8003\u8651\u53c2\u4e0e\u8be5\u4ea4\u6613\u7684\u5404\u65b9\u4e4b\u95f4\u7684\u5173\u7cfb\u3002.\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>\u6b63\u786e\u5b9a\u4e49\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u8981\u7d20\u4e3a\u4f55\u5982\u6b64\u91cd\u8981\uff1f<\/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\">\u6b63\u786e\u8bc6\u522b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u8981\u7d20\u4e3a\u4f55\u5982\u6b64\u91cd\u8981\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6b63\u786e\u5b8c\u6574\u5b9a\u4e49\u5e76\u975e\u4ec5\u4ec5\u662f\u4e00\u9879\u884c\u653f\u7a0b\u5e8f\uff0c\u800c\u662f\u76f4\u63a5\u5173\u7cfb\u5230\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7f34\u7eb3\u4e49\u52a1\u3002\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\u5fc5\u987b\u6392\u9664\u56e0\u5173\u8054\u5173\u7cfb\u7684\u5f71\u54cd\u800c\u5bfc\u81f4\u7684\u7eb3\u7a0e\u4e49\u52a1\u51cf\u5c11\u56e0\u7d20\uff0c\u4ee5\u786e\u4fdd\u5728\u76f8\u540c\u6761\u4ef6\u4e0b\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7eb3\u7a0e\u4e49\u52a1\u4e0e\u72ec\u7acb\u4ea4\u6613\u7684\u7eb3\u7a0e\u4e49\u52a1\u76f8\u540c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5c31\u662f\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u5b83\u662f\u8d8a\u5357\u4e43\u81f3\u5168\u7403\u6240\u6709\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u7684\u6839\u672c\u57fa\u7840\u3002\u7b80\u800c\u8a00\u4e4b\uff0c\u65e0\u8bba\u4e24\u5bb6\u4f01\u4e1a\u4e4b\u95f4\u7684\u5173\u8054\u591a\u4e48\u5bc6\u5207\uff0c\u5f53\u5b83\u4eec\u8fdb\u884c\u4ea4\u6613\u65f6\uff0c\u4ea4\u6613\u7684\u4ef7\u683c\u548c\u6761\u6b3e\u90fd\u5fc5\u987b\u6309\u7167\u4e24\u4e2a\u5b8c\u5168\u72ec\u7acb\u7684\u3001\u6ca1\u6709\u4efb\u4f55\u7279\u6b8a\u8054\u7cfb\u7684\u5f53\u4e8b\u65b9\u6765\u786e\u5b9a\u3002\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u672a\u80fd\u9075\u5b88\u8fd9\u4e00\u539f\u5219\u2026\u2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">\u5c06\u5546\u54c1\u4ee5\u4f4e\u4e8e\u5e02\u573a\u4ef7\u7684\u4ef7\u683c\u51fa\u552e\u7ed9\u5173\u8054\u516c\u53f8\uff0c\u4ece\u800c\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u7a0e\u7387\u8f83\u4f4e\u7684\u5730\u533a\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u7a0e\u52a1\u673a\u5173\u5b8c\u5168\u6709\u6743\u6839\u636e\u4ea4\u6613\u7684\u771f\u5b9e\u7ecf\u6d4e\u6027\u8d28\u91cd\u65b0\u8bc4\u4f30\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u9881\u5e03\u65e8\u5728\u5b8c\u5584\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u6cd5\u5f8b\u6846\u67b6\uff0c\u786e\u4fdd\u7eb3\u7a0e\u4e49\u52a1\u6839\u636e\u4ea4\u6613\u7684\u7ecf\u6d4e\u6027\u8d28\u786e\u5b9a\uff0c\u540c\u65f6\u9650\u5236\u901a\u8fc7\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u7684\u5229\u6da6\u8f6c\u79fb\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u3002.<\/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>\u4e0e\u4e4b\u524d\u7684\u89c4\u5b9a\u76f8\u6bd4\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u65b0\u589e\u4e86\u4ee5\u4e0b\u8981\u70b9\u3002<\/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\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u8981\u7d20\u662f\u4ec0\u4e48\uff1f\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\uff0c\u5176\u66f4\u65b0\u8981\u70b9\u662f\u4ec0\u4e48\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5168\u9762\u4e86\u89e3\u73b0\u884c\u6cd5\u89c4\u4e0b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u8981\u4ef6\uff0c\u4f01\u4e1a\u8fd8\u9700\u8981\u6ce8\u610f\u4e0e\u4e4b\u524d\u7684\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u76f8\u6bd4\u7684\u663e\u8457\u53d8\u5316\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u8fc7\u501f\u8d37\u4ea4\u6613\u52a0\u5f3a\u5173\u7cfb\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u4e0a\u5206\u6790\uff0c\u8fd9\u662f\u4e0e\u8bc6\u522b\u5173\u8054\u65b9\u76f4\u63a5\u76f8\u5173\u7684\u6700\u91cd\u8981\u7684\u65b0\u8981\u70b9\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63d0\u9ad8\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6536\u5165\u95e8\u69db\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e0e\u4e4b\u524d\u7684\u89c4\u5b9a\u76f8\u6bd4\uff0c\u4f01\u4e1a\u514d\u4e8e\u7533\u62a5\u7684\u6536\u5165\u95e8\u69db\u5df2\u7ecf\u8c03\u6574\u548c\u6269\u5927\uff0c\u8fd9\u6709\u52a9\u4e8e\u51cf\u8f7b\u4e00\u90e8\u5206\u89c4\u6a21\u5408\u9002\u7684\u4f01\u4e1a\u7684\u5408\u89c4\u8d1f\u62c5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u56fd\u522b\u6536\u5165\u62a5\u544a\uff08CbCR\uff09\u63d0\u4ea4\u95e8\u69db\u548c\u7a0b\u5e8f\u8fdb\u884c\u8c03\u6574\uff1a<\/b><span style=\"font-weight: 400;\"> \u8be5\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u5728\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u5408\u5e76\u5168\u7403\u6536\u5165\u8fbe\u5230\u4e00\u5b9a\u95e8\u69db\u6216\u4ee5\u4e0a\u7684\u8d8a\u5357\u6700\u7ec8\u6bcd\u516c\u53f8\u7eb3\u7a0e\u4eba\uff0c\u5fc5\u987b\u6309\u7167\u8be5\u6cd5\u4ee4\u9644\u4ef6\u7684\u89c4\u5b9a\u7f16\u5236\u5e76\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6dfb\u52a0\u6570\u636e\u6e90\u4f18\u5148\u7ea7\u987a\u5e8f\u4ee5\u652f\u6301\u6bd4\u8f83\u5206\u6790\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u6709\u52a9\u4e8e\u4f7f\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u65f6\u9009\u62e9\u72ec\u7acb\u53ef\u6bd4\u5b9e\u4f53\u7684\u8fc7\u7a0b\u66f4\u52a0\u900f\u660e\u548c\u6709\u7406\u6709\u636e\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u53d8\u5316\u6e05\u695a\u5730\u8868\u660e\u4e86\u8d8a\u5357\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u65b9\u9762\u7684\u4e00\u4e2a\u8d8b\u52bf\uff0c\u5373\u8d8a\u6765\u8d8a\u6ce8\u91cd\u4ea4\u6613\u672c\u8eab\u7684\u6027\u8d28\uff0c\u540c\u65f6\u66f4\u52a0\u7d27\u5bc6\u5730\u4e0e\u6253\u51fb\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u7a0e\u57fa\u4fb5\u8680\u7684\u56fd\u9645\u60ef\u4f8b\u4fdd\u6301\u4e00\u81f4\u3002.<\/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>\u54ea\u4e9b\u4eba\u9700\u8981\u4e86\u89e3\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u89c4\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u4ec5\u662f\u8de8\u56fd\u516c\u53f8\u9700\u8981\u5173\u6ce8\u8fd9\u4e2a\u95ee\u9898\u3002\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u9002\u7528\u8303\u56f4\u548c\u5bf9\u8c61\uff0c\u76f4\u63a5\u53d7\u5f71\u54cd\u7684\u5b9e\u4f53\u7fa4\u4f53\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u4ea7\u548c\u4ea4\u6613\u5546\u54c1\u53ca\u670d\u52a1\u7684\u7ec4\u7ec7\u9700\u8981\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u5e76\u4e14\u4e0e\u5173\u8054\u65b9\u6709\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u6709\u6bcd\u5b50\u516c\u53f8\u6240\u6709\u6743\u7ed3\u6784\u7684\u4f01\u4e1a\uff0c\u6216\u8005\u540c\u4e00\u96c6\u56e2\u65d7\u4e0b\u7684\u4f01\u4e1a\uff0c\u90fd\u62e5\u6709\u4ea4\u53c9\u6240\u6709\u6743\u7684\u5546\u4e1a\u751f\u6001\u7cfb\u7edf\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u8be5\u4f01\u4e1a\u6709\u5173\u8054\u5bb6\u5ead\u5173\u7cfb\u7684\u4e2a\u4eba\u8fdb\u884c\u6d89\u53ca\u8d44\u4ea7\u7684\u8d37\u6b3e\u3001\u501f\u8d37\u3001\u62c5\u4fdd\u3001\u501f\u6b3e\u6216\u653e\u8d37\u4ea4\u6613\u7684\u4f01\u4e1a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u548c\u5176\u4ed6\u56fd\u5bb6\u673a\u6784\u3001\u7ec4\u7ec7\u4ee5\u53ca\u53c2\u4e0e\u8f6c\u8ba9\u5b9a\u4ef7\u7ba1\u7406\u3001\u68c0\u67e5\u548c\u5ba1\u8ba1\u7684\u4e2a\u4eba\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5c5e\u4e8e\u4e0a\u8ff0\u4efb\u4f55\u4e00\u79cd\u60c5\u51b5\uff0c\u5efa\u8bae\u60a8\u4e3b\u52a8\u5bfb\u6c42\u5efa\u8bae\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u50cfMAN\uff08Master Accountant Network\uff09\u8fd9\u6837\u7684\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\u53ef\u4ee5\u4e3a\u60a8\u63d0\u4f9b\u4e13\u5bb6\u652f\u6301\uff0c\u5e2e\u52a9\u60a8\u5ba1\u6838\u4ea4\u6613\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u3002\u8fd9\u9879\u5de5\u4f5c\u5e94\u8be5\u5728\u7eb3\u7a0e\u671f\u5f00\u59cb\u65f6\u8fdb\u884c\uff0c\u800c\u4e0d\u662f\u7b49\u5230\u7a0e\u6b3e\u7ed3\u7b97\u65e5\u624d\u5904\u7406\u3002.\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>\u4f01\u4e1a\u9700\u8981\u91c7\u53d6\u54ea\u4e9b\u6b65\u9aa4\u6765\u9075\u5b88\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u7684\u65b0\u89c4\u5b9a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e86\u89e3\u4e86\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9a\u4e49\u4e4b\u540e\uff0c\u4f01\u4e1a\u7684\u4e0b\u4e00\u6b65\u662f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5ba1\u67e5\u4e0e\u51fa\u8d44\u3001\u7ba1\u7406\u3001\u63a7\u5236\u548c\u8d37\u6b3e\u4ea4\u6613\u76f8\u5173\u7684\u6240\u6709\u5173\u7cfb\u3002<\/b><span style=\"font-weight: 400;\"> \u516c\u53f8\u5185\u90e8\u4f1a\u8fdb\u884c\u8fd9\u9879\u5de5\u4f5c\uff0c\u4e5f\u4f1a\u4e0e\u76f8\u5173\u7684\u7b2c\u4e09\u65b9\u8fdb\u884c\u6838\u67e5\uff0c\u4ee5\u51c6\u786e\u786e\u5b9a\u516c\u53f8\u662f\u5426\u5b58\u5728\u4efb\u4f55\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002<\/b><span style=\"font-weight: 400;\"> \u9664\u7279\u6b8a\u60c5\u51b5\u5916\uff0c\u5747\u6309\u89c4\u5b9a\u6267\u884c\u3002 <\/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\/\">\u65e0\u9700\u63d0\u4ea4\u6587\u4ef6<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6839\u636e\u65b0\u7684\u6536\u5165\u95e8\u69db\uff0c\u9664\u975e\u83b7\u5f97\u8c41\u514d\uff0c\u5426\u5219\u4f01\u4e1a\u6709\u4e49\u52a1\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u62a5\u544a\u3002\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u62a5\u544a\u9700\u8981\u6280\u672f\u4e13\u957f\u3001\u4e13\u4e1a\u77e5\u8bc6\u4ee5\u53ca\u6781\u5177\u8bf4\u670d\u529b\u7684\u6570\u636e\u6765\u6e90\u548c\u89e3\u51b3\u65b9\u6848\u3002 <\/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\/\">\u8058\u8bf7\u4e13\u4eba\u51c6\u5907\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u662f\u786e\u4fdd\u7533\u8bf7\u5177\u6709\u9ad8\u5ea6\u8bf4\u670d\u529b\u5e76\u907f\u514d\u88ab\u7a0e\u52a1\u673a\u5173\u9a73\u56de\u7684\u6700\u4f73\u65b9\u6cd5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bc6\u5207\u5173\u6ce8\u5173\u952e\u5b9e\u65bd\u65f6\u95f4\u8868\uff1a<\/b><span style=\"font-weight: 400;\"> \u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u751f\u6548\uff0c\u5e76\u81ea 2026 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u671f\u8d77\u9002\u7528\uff0c\u4e0e\u7b2c 108\/2025\/QH15 \u53f7\u7a0e\u6536\u7ba1\u7406\u6cd5\u540c\u65f6\u751f\u6548\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9a\u671f\u66f4\u65b0\u6307\u5357\u3002<\/b><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u673a\u5173\u53c2\u4e0e\u6cd5\u4ee4\u7684\u5b9e\u65bd\uff0c\u4ee5\u786e\u4fdd\u5bf9\u6cd5\u89c4\u7684\u7406\u89e3\u548c\u5e94\u7528\u59cb\u7ec8\u7b26\u5408\u73b0\u884c\u6cd5\u5f8b\u7684\u7cbe\u795e\u3002.<\/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;\">\u5173\u8054\u65b9\u4ea4\u6613\u662f\u5982\u4f55\u5b9a\u4e49\u7684\uff1f\u5176\u5224\u5b9a\u57fa\u4e8e\u4e24\u4e2a\u56e0\u7d20\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56e0\u4e1a\u52a1\u8fd0\u8425\u800c\u4ea7\u751f\u7684\u4ea4\u6613\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53c2\u4e0e\u5404\u65b9\u4e4b\u95f4\u76f8\u4e92\u5173\u8054\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u5f15\u5165\u4e86\u4e00\u9879\u91cd\u8981\u65b0\u89c4\u5b9a\uff1a\u6536\u7d27\u5bf9\u5173\u8054\u65b9\u501f\u8d37\u4ea4\u6613\u7684\u76d1\u7ba1\uff0c\u540c\u65f6\u8c03\u6574\u4e86\u56fd\u522b\u5229\u6da6\u62a5\u544a\u8c41\u514d\u7533\u62a5\u95e8\u69db\u548c\u63d0\u4ea4\u4e49\u52a1\u3002\u4f01\u4e1a\u9700\u4ece2026\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\u4e3b\u52a8\u5ba1\u67e5\u5176\u5173\u8054\u5173\u7cfb\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u5e76\u907f\u514d\u5728\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u88ab\u91cd\u65b0\u8bc4\u4f30\u5176\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <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\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>","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}]}}