{"id":4948,"date":"2026-08-14T14:13:03","date_gmt":"2026-08-14T07:13:03","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4948"},"modified":"2026-08-14T14:13:03","modified_gmt":"2026-08-14T07:13:03","slug":"giao-dich-lien-ket-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/","title":{"rendered":"\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u8fdb\u884c\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff1a\u6700\u65b0\u66f4\u65b0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\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\u800c\u8a00\u90fd\u81f3\u5173\u91cd\u8981\u3002\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u6b63\u5f0f\u751f\u6548\uff0c\u8be5\u6cd5\u4ee4\u5927\u5e45\u6269\u5927\u4e86\u5173\u8054\u65b9\u5173\u7cfb\u7684\u8ba4\u5b9a\u8303\u56f4\uff0c\u5c24\u5176\u52a0\u5f3a\u4e86\u5bf9\u501f\u8d37\u4ea4\u6613\u7684\u76d1\u7ba1\u3002\u672c\u6587\u4e2d\uff0c\u62e5\u670930\u4f59\u5e74\u7a0e\u52a1\u548c\u5ba1\u8ba1\u54a8\u8be2\u7ecf\u9a8c\u7684MAN \u2013 Master Accountant Network\u5c06\u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3\u7b2c255\u53f7\u6cd5\u4ee4\u4e0b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u672c\u8d28\uff0c\u8bc6\u522b\u6f5c\u5728\u95ee\u9898\uff0c\u5e76\u5728\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u524d\u4e3b\u52a8\u51c6\u5907\u5408\u89c4\u6587\u4ef6\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\/giao-dich-lien-ket-nghi-dinh-255\/#Giao_dich_lien_ket_Nghi_dinh_255_la_gi\" >\u7b2c255\u53f7\u6cd5\u4ee4\u4e2d\u7684\u5173\u8054\u65b9\u4ea4\u6613\u662f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Dau_hieu_nhan_biet_cac_ben_co_quan_he_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u786e\u5b9a\u5173\u8054\u65b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Pham_vi_ke_khai_giao_dich_lien_ket_Nghi_dinh_255_Giao_dich_nao_phai_ke_khai_giao_dich_nao_khong\" >\u7b2c255\u53f7\u6cd5\u4ee4\u4e0b\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u7684\u8303\u56f4\uff1a\u54ea\u4e9b\u4ea4\u6613\u5fc5\u987b\u7533\u62a5\uff0c\u54ea\u4e9b\u4ea4\u6613\u65e0\u9700\u7533\u62a5\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Cac_giao_dich_phai_ke_khai_vao_Phu_luc_I\" >\u4ea4\u6613\u5fc5\u987b\u5728\u9644\u5f55\u4e00\u4e2d\u7533\u62a5\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Cac_giao_dich_ke_khai_thu_chi_ho\" >\u4ee3\u8868\u4ed6\u4eba\u7533\u62a5\u7684\u6536\u652f\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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Doanh_nghiep_can_lam_gi_de_tuan_thu_quy_dinh_moi_ve_giao_dich_lien_ket_Nghi_dinh_255\" >\u4f01\u4e1a\u9700\u8981\u91c7\u53d6\u54ea\u4e9b\u6b65\u9aa4\u624d\u80fd\u9075\u5b88\u7b2c 255 \u53f7\u6cd5\u4ee4\u5173\u4e8e\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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#MAN_%E2%80%93_Master_Accountant_Network_dong_hanh_cung_doanh_nghiep_ve_giao_dich_lien_ket_Nghi_dinh_255\" >MAN \u2013 Master Accountant Network \u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u5173\u8054\u65b9\u4ea4\u6613\u65b9\u9762\u7684\u652f\u6301\u3002<\/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\/giao-dich-lien-ket-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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_giao_dich_lien_ket_Nghi_dinh_255\" >\u5173\u4e8e\u7b2c255\u53f7\u6cd5\u4ee4\u9879\u4e0b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Doanh_nghiep_nho_co_thuoc_dien_phai_ke_khai_giao_dich_lien_ket_khong\" >\u5c0f\u4f01\u4e1a\u662f\u5426\u9700\u8981\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\uff1f\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Giao_dich_lien_ket_va_chuyen_gia_co_phai_la_mot_khong\" >\u5173\u8054\u65b9\u4ea4\u6613\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u662f\u4e00\u56de\u4e8b\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Cong_ty_co_giao_dich_voi_cong_ty_me_o_nuoc_ngoai_co_phai_lap_ho_so_giao_dich_lien_ket_khong\" >\u516c\u53f8\u4e0e\u6d77\u5916\u6bcd\u516c\u53f8\u8fdb\u884c\u4ea4\u6613\u662f\u5426\u9700\u8981\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u62a5\u544a\uff1f<\/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\/giao-dich-lien-ket-nghi-dinh-255\/#Thoi_han_ke_khai_giao_dich_lien_ket_la_khi_nao\" >\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_Nghi_dinh_255_la_gi\"><\/span><b>\u7b2c255\u53f7\u6cd5\u4ee4\u4e2d\u7684\u5173\u8054\u65b9\u4ea4\u6613\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b80\u800c\u8a00\u4e4b\uff0c\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u662f\u6307\u5728\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u751f\u4ea7\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u53d1\u751f\u7684\u4ea4\u6613\uff0c\u5373\u4e00\u65b9\u6709\u80fd\u529b\u63a7\u5236\u3001\u5f71\u54cd\u6216\u663e\u8457\u5f71\u54cd\u53e6\u4e00\u65b9\u7684\u6761\u4ef6\u3001\u653f\u7b56\u6216\u7ecf\u8425\u6210\u679c\u7684\u4ea4\u6613\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u6784\u6210\u7b2c 255 \u53f7\u6cd5\u4ee4\u9879\u4e0b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ea4\u6613\u4e3b\u8981\u5206\u4e3a\u56db\u7c7b\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;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u9664\u6d89\u53ca\u53d7\u56fd\u5bb6\u4ef7\u683c\u7ba1\u5236\u7684\u5546\u54c1\u548c\u670d\u52a1\u7684\u5546\u4e1a\u4ea4\u6613\u5916\uff0c\u8fd9\u4e9b\u4ea4\u6613\u5747\u6309\u7167\u5b9a\u4ef7\u6cd5\u8fdb\u884c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u8981\u5224\u65ad\u4e00\u9879\u4ea4\u6613\u662f\u5426\u5c5e\u4e8e\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4f01\u4e1a\u4e0d\u80fd\u4ec5\u4ec5\u5173\u6ce8\u4ea4\u6613\u672c\u8eab\u7684\u6027\u8d28\uff0c\u8fd8\u5fc5\u987b\u8003\u8651\u4ea4\u6613\u53cc\u65b9\u4e4b\u95f4\u7684\u5173\u7cfb\u3002\u5373\u4f7f\u662f\u770b\u4f3c\u666e\u901a\u7684\u5546\u54c1\u4e70\u5356\u5408\u540c\uff0c\u5982\u679c\u4e70\u5356\u53cc\u65b9\u4e4b\u95f4\u5b58\u5728\u6cd5\u5f8b\u89c4\u5b9a\u7684\u6240\u6709\u6743\u3001\u63a7\u5236\u6743\u6216\u7ba1\u7406\u5173\u7cfb\uff0c\u4e5f\u53ef\u80fd\u6784\u6210\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c255\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7ba1\u7406\u653f\u7b56\u7684\u603b\u4f53\u539f\u5219\u548c\u57fa\u7840\u662f\u516c\u5e73\u4ea4\u6613\u539f\u5219\u3002\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u6839\u636e\u8be5\u6cd5\u4ee4\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\u5fc5\u987b\u6392\u9664\u56e0\u5173\u8054\u5173\u7cfb\u7684\u5f71\u54cd\u800c\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u7684\u56e0\u7d20\uff0c\u4ee5\u786e\u4fdd\u8fd9\u4e9b\u4ea4\u6613\u7684\u7eb3\u7a0e\u4e49\u52a1\u4e0e\u76f8\u540c\u6761\u4ef6\u4e0b\u7684\u72ec\u7acb\u4ea4\u6613\u7684\u7eb3\u7a0e\u4e49\u52a1\u76f8\u540c\u3002\u6362\u8a00\u4e4b\uff0c\u65e0\u8bba\u4e24\u5bb6\u4f01\u4e1a\u4e4b\u95f4\u7684\u5173\u8054\u7a0b\u5ea6\u5982\u4f55\uff0c\u5728\u8fdb\u884c\u4ea4\u6613\u65f6\uff0c\u4ea4\u6613\u7684\u4ef7\u683c\u548c\u6761\u6b3e\u90fd\u5fc5\u987b\u6309\u7167\u4e24\u5bb6\u5b8c\u5168\u72ec\u7acb\u7684\u3001\u6ca1\u6709\u4efb\u4f55\u7279\u6b8a\u5173\u7cfb\u7684\u5b9e\u4f53\u8fdb\u884c\u786e\u5b9a\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dau_hieu_nhan_biet_cac_ben_co_quan_he_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u786e\u5b9a\u5173\u8054\u65b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4963\" aria-describedby=\"caption-attachment-4963\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4963\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket.jpg\" alt=\"Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 d\u1ea5u hi\u1ec7n nh\u1eadn bi\u1ebft c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4963\" class=\"wp-caption-text\">\u7b2c 255 \u53f7\u6cd5\u4ee4\u4e0b\u7684\u5173\u8054\u65b9\u4ea4\u6613\u53ca\u5173\u8054\u65b9\u7279\u5f81\u7684\u8bc6\u522b\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4efb\u4f55\u4f01\u4e1a\u90fd\u9700\u8981\u4e86\u89e3\u7684\u5173\u952e\u65b9\u9762\uff0c\u56e0\u4e3a\u6b63\u786e\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\u662f\u8ba8\u8bba\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u4e49\u52a1\u7684\u7b2c\u4e00\u6b65\uff0c\u4e5f\u662f\u6700\u91cd\u8981\u7684\u4e00\u6b65\u3002\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e13\u95e8\u7528\u4e00\u4e2a\u6761\u6b3e\u5217\u51fa\u4e86\u6839\u636e 2025 \u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u7684\u89c4\u5b9a\u8ba4\u5b9a\u7684\u5173\u8054\u65b9\u6848\u4f8b\uff0c\u5e76\u4e14\u4e0e\u4e4b\u524d\u7684\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u8be5\u6761\u6b3e\u6709\u4e86\u663e\u8457\u6269\u5c55\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u65b9\u4fbf\u53c2\u8003\uff0c\u4e0b\u8868\u6c47\u603b\u4e86\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5efa\u7acb\u8054\u7cfb\u5173\u7cfb\u7684\u6240\u6709\u6848\u4f8b\u3002.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u6784\u6210\u5173\u8054\u5173\u7cfb\u7684\u6848\u4ef6\u6c47\u603b\u8868\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5173\u7cfb\u7ec4\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">\u8d44\u672c\u6295\u5165\u5173\u7cfb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\uff08\u76f4\u63a5\u6216\u95f4\u63a5\uff09\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u81f3\u5c11 25% \u7684\u8d44\u672c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u5bb6\u4f01\u4e1a\u81f3\u5c11\u6709 25% \u7684\u80a1\u6743\u7531\u7b2c\u4e09\u65b9\uff08\u76f4\u63a5\u6216\u95f4\u63a5\uff09\u6301\u6709\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u662f\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u6700\u5927\u80a1\u4e1c\uff0c\u6301\u6709\u81f3\u5c11 10% \u80a1\u80a1\u4efd\uff08\u76f4\u63a5\u6216\u95f4\u63a5\uff09\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u3001\u62c5\u4fdd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f53\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\u65f6\uff0c\u4f01\u4e1a\u5b9e\u4f53\u53ef\u4ee5\u5411\u53e6\u4e00\u4f01\u4e1a\u5b9e\u4f53\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff08\u5305\u62ec\u7531\u5173\u8054\u65b9\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\u548c\u7c7b\u4f3c\u6027\u8d28\u7684\u4ea4\u6613\uff09\uff1a\u672a\u507f\u8fd8\u8d37\u6b3e\u4f59\u989d\u81f3\u5c11\u5360\u6743\u76ca\u7684 25%\uff1b\u5e76\u4e14\u5360\u501f\u6b3e\u5b9e\u4f53\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\u3002.<\/span><\/p>\n<p><b>\u65b0\u589e\u529f\u80fd\uff1a <\/b><span style=\"font-weight: 400;\">\u5982\u679c\u8d37\u6b3e\u4eba\/\u62c5\u4fdd\u4eba\u662f\u4e0e\u501f\u6b3e\u4f01\u4e1a\u6ca1\u6709\u5176\u4ed6\u80a1\u6743\u3001\u6295\u8d44\u3001\u7ba1\u7406\u6216\u63a7\u5236\u5173\u7cfb\u7684\u4fe1\u8d37\u673a\u6784\uff1b\u5982\u679c\u53cc\u65b9\u5747\u4e0d\u53d7\u53e6\u4e00\u65b9\u7684\u63a7\u5236\u3001\u80a1\u6743\u6216\u6295\u8d44\uff1b\u6216\u8005\u5982\u679c\u62c5\u4fdd\u4eba\u662f\u5177\u6709\u4e70\u5356\u503a\u52a1\u804c\u80fd\u4e14\u4e0d\u63a7\u5236\u501f\u6b3e\u4f01\u4e1a\u80a1\u6743\u7684\u56fd\u6709\u4fe1\u8d37\u673a\u6784\uff0c\u5219\u672c\u89c4\u5b9a\u4e0d\u9002\u7528\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4efb\u547d\u7ecf\u7406\u548c\u4e3b\u7ba1\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u6307\u5b9a\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u8463\u4e8b\u4f1a\u6210\u5458\uff0c\u6216\u8005\u6307\u5b9a\u7684\u8463\u4e8b\u4f1a\u6210\u5458\u6709\u6743\u51b3\u5b9a\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u8d22\u52a1\u653f\u7b56\u548c\u4e1a\u52a1\u8fd0\u8425\uff1b\u6216\u8005\u4e24\u5bb6\u4f01\u4e1a\u5171\u7528\u4e00\u540d\u8463\u4e8b\u4f1a\u6210\u5458\uff0c\u6216\u8005\u5171\u7528\u4e00\u540d\u7531\u7b2c\u4e09\u65b9\u6307\u5b9a\u7684\u5177\u6709\u51b3\u7b56\u6743\u7684\u6210\u5458\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u5173\u7cfb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u4e2a\u4f01\u4e1a\u7531\u6709\u4eb2\u5c5e\u5173\u7cfb\u7684\u4eba\u7ecf\u8425\u6216\u63a7\u5236\uff08\u7956\u7236\u6bcd\u3001\u7236\u6bcd\u3001\u59d1\u59d1\u3001\u53d4\u53d4\u3001\u5144\u5f1f\u59d0\u59b9\u3001\u914d\u5076\u3001\u517b\u5b50\u5973\u3001\u7ee7\u5b50\u5973\u7b49\uff09\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6c38\u4e45\u5c45\u7559\u6743<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u603b\u516c\u53f8\u4e0e\u5e38\u8bbe\u673a\u6784\u4e4b\u95f4\uff0c\u6216\u8005\u540c\u4e00\u5916\u56fd\u7ec4\u7ec7\u6216\u4e2a\u4eba\u7684\u5e38\u8bbe\u673a\u6784\u4e4b\u95f4\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u4eba\u548c\u63a7\u5236\u8005\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7531\u4e00\u4eba\u5171\u540c\u63a7\u5236\uff0c\u8fd9\u79cd\u63a7\u5236\u65b9\u5f0f\u53ef\u4ee5\u662f\u8be5\u4eba\u5411\u4f01\u4e1a\u6295\u5165\u8d44\u91d1\uff0c\u4e5f\u53ef\u4ee5\u662f\u76f4\u63a5\u7ba1\u7406\u4f01\u4e1a\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7ba1\u7406\u548c\u63a7\u5236\uff08\u672c\u8d28\u4e0a\uff09\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u6848\u4f8b\u6d89\u53ca\u4f01\u4e1a\uff08\u5305\u62ec\u7533\u62a5\u548c\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u72ec\u7acb\u4f1a\u8ba1\u5206\u652f\u673a\u6784\uff09\uff0c\u8fd9\u4e9b\u4f01\u4e1a\u5728\u751f\u4ea7\u548c\u7ecf\u8425\u6d3b\u52a8\u65b9\u9762\u53d7\u5230\u53e6\u4e00\u4f01\u4e1a\u7684\u5b9e\u9645\u7ba1\u7406\u3001\u63a7\u5236\u548c\u51b3\u7b56\u6743\u7684\u7ea6\u675f\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0e\u4e2a\u4f53\u7ecf\u8425\u8005\u6253\u4ea4\u9053\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><b>\u65b0\u589e\u529f\u80fd\uff1a <\/b><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e0e\u7ba1\u7406\u6216\u63a7\u5236\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u6b64\u7c7b\u4e2a\u4eba\u6709\u5173\u8054\u7684\u4eba\u5458\u8fdb\u884c\u4ea4\u6613\uff0c\u5305\u62ec\uff1a\u8f6c\u79fb\u6216\u63a5\u6536\u81f3\u5c11 25% \u7684\u51fa\u8d44\u8d44\u672c\uff1b\u6216\u501f\u6b3e\u6216\u8d37\u6b3e\uff0c, <\/span><b>\u501f\u8d37<\/b><span style=\"font-weight: 400;\"> \u4ea4\u6613\u53d1\u751f\u65f6\u81f3\u5c11\u62e5\u6709 10% \u80a1\u6743\u3002.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784\u53ca\u5176\u5b50\u516c\u53f8\u3001\u63a7\u80a1\u516c\u53f8\u6216\u5173\u8054\u516c\u53f8\uff0c\u5982\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u6240\u89c4\u5b9a\u3002.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u6700\u663e\u8457\u7684\u65b0\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\u5173\u4e8e\u901a\u8fc7\u501f\u8d37\u4ea4\u6613\u754c\u5b9a\u5173\u8054\u65b9\u5173\u7cfb\u7684\u6761\u6b3e\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\u4e1a\u4e3b\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\u6b64\u9879\u65b0\u589e\u6761\u6b3e\u65e8\u5728\u786e\u4fdd\u6db5\u76d6\u6240\u6709\u60c5\u51b5\uff0c\u5e76\u9632\u6b62\u6ee5\u7528\u63aa\u8f9e\uff0c\u5c06\u91d1\u878d\u8d37\u6b3e\u4ea4\u6613\u7684\u6027\u8d28\u8f6c\u53d8\u4e3a\u501f\u8d37\u5408\u540c\uff0c\u4ece\u800c\u89c4\u907f\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4e49\u52a1\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_ke_khai_giao_dich_lien_ket_Nghi_dinh_255_Giao_dich_nao_phai_ke_khai_giao_dich_nao_khong\"><\/span><b>\u7b2c255\u53f7\u6cd5\u4ee4\u4e0b\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u7684\u8303\u56f4\uff1a\u54ea\u4e9b\u4ea4\u6613\u5fc5\u987b\u7533\u62a5\uff0c\u54ea\u4e9b\u4ea4\u6613\u65e0\u9700\u7533\u62a5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4962\" aria-describedby=\"caption-attachment-4962\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4962\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket.jpg\" alt=\"Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 ph\u1ea1m v\u1ecb k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4962\" class=\"wp-caption-text\">\u7b2c 255 \u53f7\u6cd5\u4ee4\u4e0b\u7684\u5173\u8054\u65b9\u4ea4\u6613\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8303\u56f4\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6700\u5e38\u5173\u6ce8\u7684\u95ee\u9898\u4e4b\u4e00\u5e76\u975e\u81ea\u8eab\u662f\u5426\u5b58\u5728\u7b2c255\u53f7\u6cd5\u4ee4\u6240\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u800c\u662f\uff1a\u5728\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\uff0c\u54ea\u4e9b\u4ea4\u6613\u5fc5\u987b\u5728\u9644\u5f55\u4e00\u4e2d\u7533\u62a5\uff0c\u54ea\u4e9b\u4ea4\u6613\u4ec5\u4ec5\u662f\u4ee3\u4ed6\u4eba\u6536\u4ed8\u6b3e\uff0c\u4ee5\u53ca\u54ea\u4e9b\u4ea4\u6613\u5b8c\u5168\u65e0\u9700\u7533\u62a5\u3002\u660e\u786e\u533a\u5206\u8fd9\u4e09\u7c7b\u4ea4\u6613\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u51c6\u5907\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u65f6\uff0c\u907f\u514d\u5c11\u62a5\uff08\u5bfc\u81f4\u7a0e\u52a1\u8bc4\u4f30\u98ce\u9669\uff09\u548c\u591a\u62a5\uff08\u9020\u6210\u4e0d\u5fc5\u8981\u7684\u8d44\u6e90\u6d6a\u8d39\uff09\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_giao_dich_phai_ke_khai_vao_Phu_luc_I\"><\/span><b>\u4ea4\u6613\u5fc5\u987b\u5728\u9644\u5f55\u4e00\u4e2d\u7533\u62a5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u4e0b\u5217\u4ea4\u6613\u5fc5\u987b\u5728\u9644\u5f55\u4e00\u4e2d\u7533\u62a5\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\u6784\u6210\u56fa\u5b9a\u8d44\u4ea7\u7684\u5546\u54c1\uff08\u671f\u95f4\u7684\u8d2d\u4e70\/\u9500\u552e\u4ef7\u503c\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e70\u5356\u4e0d\u5c5e\u4e8e\u56fa\u5b9a\u8d44\u4ea7\u7684\u5546\u54c1\uff08\u671f\u95f4\u7684\u8d2d\u4e70\/\u9500\u552e\u4ef7\u503c\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u7528\u548c\u63d0\u4f9b\u670d\u52a1\uff08\u7814\u53d1\uff1b\u5e7f\u544a\u8425\u9500\uff1b\u5546\u4e1a\u7ba1\u7406\u548c\u54a8\u8be2\u3001\u57f9\u8bad\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7248\u7a0e\u53ca\u7c7b\u4f3c\u8d39\u7528\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u5229\u606f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u548c\u4f7f\u7528\u5176\u4ed6\u670d\u52a1\uff08\u4e0d\u5c5e\u4e8e\u4e0a\u8ff0\u7c7b\u522b\u7684\u4ea4\u6613\uff0c\u4f8b\u5982\uff1a\u503a\u52a1\u6838\u9500\u7684\u5176\u4ed6\u6536\u5165\u3001\u51cf\u5c11\u5e94\u4ed8\u8d26\u6b3e\u7684\u8c03\u6574\uff09\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_giao_dich_ke_khai_thu_chi_ho\"><\/span><b>\u4ee3\u8868\u4ed6\u4eba\u7533\u62a5\u7684\u6536\u652f\u4ea4\u6613\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6536\u6b3e\u4ea4\u6613\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d89\u53ca\u6536\u53d6\u3001\u9000\u8fd8\u5df2\u6536\u53d6\u6b3e\u9879\u6216\u4ece\u5173\u8054\u65b9\u6536\u53d6\u5df2\u6536\u53d6\u6b3e\u9879\u7684\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u4ea4\u6613\u672c\u8d28\u4e0a\u6d89\u53ca\u4ece\u7b2c\u4e09\u65b9\u6536\u53d6\u6b3e\u9879\uff0c\u7136\u540e\u518d\u5c06\u5176\u9000\u8fd8\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u652f\u4ed8\u4ea4\u6613\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d89\u53ca\u4ee3\u8868\u53e6\u4e00\u65b9\u652f\u4ed8\u6b3e\u9879\u3001\u507f\u8fd8\u4ee3\u8868\u53e6\u4e00\u65b9\u652f\u4ed8\u7684\u6b3e\u9879\u6216\u63a5\u6536\u4ee3\u8868\u53e6\u4e00\u65b9\u652f\u4ed8\u7684\u6b3e\u9879\u7684\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u4ea4\u6613\u672c\u8d28\u4e0a\u662f\u4ee3\u8868\u7b2c\u4e09\u65b9\u652f\u4ed8\u6b3e\u9879\uff0c\u7136\u540e\u518d\u83b7\u5f97\u507f\u8fd8\uff08\u4f8b\u5982\uff0c\u652f\u4ed8\u673a\u7968\u3001\u8865\u8d34\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u662f\u516c\u53f8\u83b7\u5f97\u62a5\u9500\u7684\u8d39\u7528\uff0c\u4e0d\u589e\u52a0\u4efb\u4f55\u5229\u6da6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u7533\u62a5\u7684\u4ea4\u6613\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u6295\u5165\u548c\u8d44\u672c\u8f6c\u79fb\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u80a1\u606f\u652f\u4ed8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u507f\u8fd8\u8d37\u6b3e\u672c\u91d1\u6216\u6536\u53d6\u8d37\u6b3e\u5229\u606f\uff08\u672c\u91d1\u7684\u4e00\u90e8\u5206\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5411\u8463\u4e8b\u4f1a\u652f\u4ed8\u85aa\u916c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653e\u8d37\uff0c\u63d0\u4f9b\u65e0\u606f\u8d37\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u4e2a\u4eba\u8fdb\u884c\u7684\u4ea4\u6613\u4e0d\u7b26\u5408\u5173\u8054\u5173\u7cfb\u7684\u8981\u6c42\u3002.<\/span><\/li>\n<\/ul>\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_Nghi_dinh_255\"><\/span><b>\u4f01\u4e1a\u9700\u8981\u91c7\u53d6\u54ea\u4e9b\u6b65\u9aa4\u624d\u80fd\u9075\u5b88\u7b2c 255 \u53f7\u6cd5\u4ee4\u5173\u4e8e\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\u7b2c 255 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9a\u4e49\u4ee5\u53ca\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7279\u5f81\u4e4b\u540e\uff0c\u4f01\u4e1a\u63a5\u4e0b\u6765\u9700\u8981\u91c7\u53d6\u7684\u6b65\u9aa4\u5305\u62ec\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;\"> \u5728\u4f01\u4e1a\u5185\u90e8\u4ee5\u53ca\u4e0e\u76f8\u5173\u7b2c\u4e09\u65b9\u4e4b\u95f4\uff0c\u51c6\u786e\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u5b58\u5728\u4efb\u4f55\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u51c6\u5907\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u6240\u9700\u7684\u6587\u4ef6<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u9664\u56e0\u65b0\u7684\u6536\u5165\u95e8\u69db\u800c\u83b7\u5f97\u8c41\u514d\u7684\u60c5\u51b5\u5916\uff0c\u4f01\u4e1a\u5747\u987b\u63d0\u4f9b\u5b8c\u6574\u7684\u5b9a\u4ef7\u6587\u4ef6\u3002\u5982\u4e0d\u7b26\u5408\u8c41\u514d\u6761\u4ef6\uff0c\u4f01\u4e1a\u5219\u5fc5\u987b\u63d0\u4f9b\u5b8c\u6574\u7684\u5b9a\u4ef7\u6587\u4ef6\uff0c\u5e76\u660e\u786e\u8bf4\u660e\u5b9a\u4ef7\u65b9\u6cd5\u7684\u9009\u62e9\u4f9d\u636e\u548c\u53c2\u8003\u6570\u636e\u6765\u6e90\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;\"> \u53c2\u4e0e\u6267\u884c\u8be5\u6cd5\u4ee4\u7684\u7a0e\u52a1\u673a\u5173\u9700\u8981\u786e\u4fdd\u5bf9\u7b2c 255 \u53f7\u6cd5\u4ee4\u4e2d\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u89c4\u5b9a\u7684\u7406\u89e3\u548c\u5e94\u7528\u59cb\u7ec8\u4e0e\u73b0\u884c\u6cd5\u5f8b\u7684\u7cbe\u795e\u76f8\u4e00\u81f4\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8bb8\u591a\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u90a3\u4e9b\u6ca1\u6709\u4e13\u95e8\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u90e8\u95e8\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u7531\u4e8e\u7f3a\u4e4f\u6bd4\u8f83\u5206\u6790\u548c\u9009\u62e9\u5408\u9002\u5b9a\u4ef7\u65b9\u6cd5\u65b9\u9762\u7684\u7ecf\u9a8c\uff0c\u81ea\u884c\u5904\u7406\u6574\u4e2a\u6d41\u7a0b\u53ef\u80fd\u5b58\u5728\u98ce\u9669\u3002\u8fd9\u4e5f\u662f\u4f01\u4e1a\u5e94\u8be5\u5bfb\u6c42\u4e13\u4e1a\u670d\u52a1\u7684\u539f\u56e0\u3002 <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> \u5728 MAN \u7b49\u4e13\u4e1a\u54a8\u8be2\u516c\u53f8\u7684\u5e2e\u52a9\u4e0b\uff0c\u7b2c 255 \u53f7\u6cd5\u4ee4\u786e\u4fdd\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u5177\u6709\u5f88\u5f3a\u7684\u8bf4\u670d\u529b\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5728\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u88ab\u62d2\u7edd\u6216\u5f81\u7a0e\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_dong_hanh_cung_doanh_nghiep_ve_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>MAN \u2013 Master Accountant Network \u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u5173\u8054\u65b9\u4ea4\u6613\u65b9\u9762\u7684\u652f\u6301\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\uff0c\u662f\u8d8a\u5357\u6570\u5343\u5bb6\u4e2d\u5c0f\u4f01\u4e1a\u548c\u5927\u578b\u4f01\u4e1a\u503c\u5f97\u4fe1\u8d56\u7684\u5408\u4f5c\u4f19\u4f34\uff0c\u8d1f\u8d23\u5ba1\u67e5\u3001\u8bc6\u522b\u548c\u89e3\u51b3\u4e0e\u7b2c 255 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u95ee\u9898\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u7684\u4e13\u5bb6\u56e2\u961f\u5305\u62ec\u6ce8\u518c\u4f1a\u8ba1\u5e08 (CPA) \u548c\u7279\u8bb8\u516c\u8ba4\u4f1a\u8ba1\u5e08 (ACCA) \u5ba1\u8ba1\u5e08\uff0c\u4ee5\u53ca\u66fe\u5728\u56db\u5927\u5ba1\u8ba1\u516c\u53f8\u5de5\u4f5c\u7684\u4e13\u4e1a\u4eba\u58eb\uff0c\u63d0\u4f9b\u6807\u51c6\u5316\u3001\u4e25\u8c28\u7684\u54a8\u8be2\u6d41\u7a0b\uff0c\u6ee1\u8db3\u56fd\u5185\u4f01\u4e1a\u548c\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u7684\u4e25\u683c\u8981\u6c42\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f5c\u4e3a\u8d8a\u5357\u7279\u8bb8\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a (VACPA) \u7684\u6210\u5458\uff0cMAN \u2013 Master Accountant Network \u81f4\u529b\u4e8e\u9075\u5b88\u56fd\u5185\u548c\u56fd\u9645\u4f1a\u8ba1\u53ca\u5ba1\u8ba1\u6807\u51c6\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u5c65\u884c\u5176\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u7533\u62a5\u548c\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u786e\u5b9a\u6587\u4ef6\u4e49\u52a1\u65f6\u611f\u5230\u5b89\u5fc3\uff0c\u5e76\u7b26\u5408\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u7cbe\u795e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u754c\u5b9a\u57fa\u4e8e\u4e24\u4e2a\u56e0\u7d20\uff1a\u4e00\u662f\u4ea4\u6613\u53d1\u751f\u5728\u5546\u4e1a\u7ecf\u8425\u6d3b\u52a8\u4e2d\uff0c\u4e8c\u662f\u4ea4\u6613\u53cc\u65b9\u4f9d\u6cd5\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u901a\u8fc7\u501f\u8d37\u4ea4\u6613\u52a0\u5f3a\u4e86\u5173\u8054\u65b9\u5173\u7cfb\u7684\u8ba4\u5b9a\uff0c\u5e76\u5bf9\u76f8\u5173\u6cd5\u89c4\u8fdb\u884c\u4e86\u8c03\u6574\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\/\">\u8c41\u514d\u7533\u62a5\u7684\u95e8\u69db<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ee5\u53ca\u56fd\u522b\u62a5\u544a\u4e49\u52a1\u3002\u4f01\u4e1a\u5e94\u57282026\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\u65f6\u4e3b\u52a8\u5ba1\u67e5\u5176\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u5e76\u907f\u514d\u5728\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u88ab\u8bc4\u4f30\u7a0e\u52a1\u98ce\u9669\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;\"> \u53ca\u65f6\u63d0\u4f9b\u5efa\u8bae\u548c\u652f\u6301\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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>\u5173\u4e8e\u7b2c255\u53f7\u6cd5\u4ee4\u9879\u4e0b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_thuoc_dien_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span><b>\u5c0f\u4f01\u4e1a\u662f\u5426\u9700\u8981\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\uff0c\u6709\u53ef\u80fd\u3002\u5173\u8054\u65b9\u4ea4\u6613\u4e49\u52a1\u7684\u4ea7\u751f\u5e76\u975e\u53d6\u51b3\u4e8e\u4f01\u4e1a\u89c4\u6a21\u5927\u5c0f\uff0c\u800c\u662f\u53d6\u51b3\u4e8e\u4f01\u4e1a\u662f\u5426\u6839\u636e\u65e2\u5b9a\u6807\u51c6\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u3002\u8fd9\u5305\u62ec\u4e0e\u4f01\u4e1a\u9ad8\u7ba1\u8fdb\u884c\u501f\u8d37\u4ea4\u6613\u7684\u4e2d\u5c0f\u578b\u4f01\u4e1a\uff0c\u6b64\u7c7b\u4ea4\u6613\u4e5f\u53ef\u80fd\u9700\u8981\u7533\u62a5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_va_chuyen_gia_co_phai_la_mot_khong\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u662f\u4e00\u56de\u4e8b\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u867d\u7136\u5173\u8054\u65b9\u4ea4\u6613\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u5bc6\u5207\u76f8\u5173\uff0c\u4f46\u5b83\u4eec\u5e76\u4e0d\u5b8c\u5168\u76f8\u540c\u3002\u5173\u8054\u65b9\u4ea4\u6613\u63cf\u8ff0\u7684\u662f\u4ea4\u6613\u7684\u6027\u8d28\uff08\u53d1\u751f\u5728\u5173\u8054\u65b9\u4e4b\u95f4\uff09\uff0c\u800c\u8f6c\u8ba9\u5b9a\u4ef7\u662f\u6307\u5229\u7528\u5173\u8054\u65b9\u4ea4\u6613\u6765\u8bbe\u5b9a\u4e0d\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u4ef7\u683c\uff0c\u65e8\u5728\u8f6c\u79fb\u5229\u6da6\u5e76\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u3002\u6362\u53e5\u8bdd\u8bf4\uff0c\u5e76\u975e\u6240\u6709\u5173\u8054\u65b9\u4ea4\u6613\u90fd\u6784\u6210\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u4f46\u8f6c\u8ba9\u5b9a\u4ef7\u603b\u662f\u901a\u8fc7\u5173\u8054\u65b9\u4ea4\u6613\u6765\u5b9e\u73b0\u7684\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_co_giao_dich_voi_cong_ty_me_o_nuoc_ngoai_co_phai_lap_ho_so_giao_dich_lien_ket_khong\"><\/span><b>\u516c\u53f8\u4e0e\u6d77\u5916\u6bcd\u516c\u53f8\u8fdb\u884c\u4ea4\u6613\u662f\u5426\u9700\u8981\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u62a5\u544a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u5982\u679c\u8d8a\u5357\u4f01\u4e1a\u4e0e\u5176\u5883\u5916\u6bcd\u516c\u53f8\u8fdb\u884c\u4ea4\u6613\uff0c\u4e14\u7b26\u5408\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u6761\u4ef6\uff0c\u5219\u8be5\u4f01\u4e1a\u5fc5\u987b\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5e76\u53ef\u80fd\u9700\u8981\u51c6\u5907\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff0c\u9664\u975e\u5176\u6536\u5165\u8d85\u8fc7\u89c4\u5b9a\u95e8\u69db\u5e76\u83b7\u5f97\u8c41\u514d\u3002\u8be5\u6587\u4ef6\u5fc5\u987b\u6e05\u6670\u5730\u9610\u660e\u4ef7\u683c\u786e\u5b9a\u7684\u4f9d\u636e\u3001\u529f\u80fd\u3001\u8d44\u4ea7\u548c\u98ce\u9669\uff08FAR\uff09\u5206\u6790\u4ee5\u53ca\u76f8\u5e94\u7684\u5b9a\u4ef7\u65b9\u6cd5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_giao_dich_lien_ket_la_khi_nao\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u901a\u5e38\u57283\u670831\u65e5\u63d0\u4ea4\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u540c\u65f6\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u3002\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u5217\u4e8e\u73b0\u884c\u6cd5\u89c4\u7684\u9644\u5f55\u4e2d\uff0c\u800c\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u4ef7\u683c\u7684\u6587\u4ef6\uff08\u5982\u6709\u9700\u8981\uff09\u5fc5\u987b\u4fdd\u7559\uff0c\u5e76\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u63d0\u4f9b\uff0c\u6700\u77ed\u4fdd\u7559\u671f\u9650\u4e3a10\u5e74\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 v\u1ea5n \u0111\u1ec1 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 kh\u00f4ng th\u1ec3 b\u1ecf qua. T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4948","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\/4948","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=4948"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4948\/revisions"}],"predecessor-version":[{"id":4964,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4948\/revisions\/4964"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4961"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}