{"id":4998,"date":"2026-08-21T14:56:27","date_gmt":"2026-08-21T07:56:27","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4998"},"modified":"2026-08-21T14:56:27","modified_gmt":"2026-08-21T07:56:27","slug":"chi-phi-dich-vu-giua-cac-ben-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/","title":{"rendered":"Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 kho\u1ea3n m\u1ee5c b\u1ecb \u0111\u1eb7t d\u1ea5u h\u1ecfi nhi\u1ec1u nh\u1ea5t trong m\u1ecdi cu\u1ed9c thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, v\u00e0 <\/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;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 ti\u1ebfp t\u1ee5c si\u1ebft ch\u1eb7t b\u1eb1ng m\u1ed9t b\u1ed9 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb r\u1ea5t c\u1ee5 th\u1ec3 c\u00f9ng n\u0103m nh\u00f3m chi ph\u00ed b\u1ecb lo\u1ea1i th\u1eb3ng. M\u1ed9t h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd vi\u1ebft chung chung, m\u1ed9t h\u00f3a \u0111\u01a1n ph\u00ed th\u01b0\u1eddng ni\u00ean kh\u00f4ng k\u00e8m b\u1eb1ng ch\u1ee9ng d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c hi\u1ec7n, hay m\u1ed9t kho\u1ea3n ph\u00ed b\u1ecb t\u00ednh tr\u00f9ng b\u1edfi hai c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 kh\u1ecfi chi ph\u00ed t\u00ednh thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16, quy tr\u00ecnh r\u00e0 so\u00e1t s\u00e1u b\u01b0\u1edbc, b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh v\u00e0 nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Vi_sao_chi_phi_dich_vu_giua_cac_ben_lien_ket_la_khoan_muc_bi_soi_ky\" >V\u00ec sao chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 kho\u1ea3n m\u1ee5c b\u1ecb soi k\u1ef9?<\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Nghi_dinh_2552026ND-CP_thay_the_khung_phap_ly_cu_tu_0172026\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf khung ph\u00e1p l\u00fd c\u0169 t\u1eeb 01\/7\/2026<\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Can_cu_phap_ly_Khoan_2_Dieu_16_Nghi_dinh_2552026ND-CP\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd: Kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Diem_a_Khoan_2_Dieu_16\" >\u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 16\u00a0<\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Quy_dinh_rieng_cho_trung_tam_chuyen_mon_hoa_va_hop_luc_tao_gia_tri_tang_them\" >Quy \u0111\u1ecbnh ri\u00eang cho trung t\u00e2m chuy\u00ean m\u00f4n h\u00f3a v\u00e0 h\u1ee3p l\u1ef1c t\u1ea1o gi\u00e1 tr\u1ecb t\u0103ng th\u00eam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Diem_b_khoan_2_Dieu_16\" >\u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 16<\/a><\/li><\/ul><\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Danh_gia_chi_phi_dich_vu_giua_cac_ben_lien_ket\" >\u0110\u00e1nh gi\u00e1 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Phan_biet_dich_vu_thuc_chat_voi_hoat_dong_phuc_vu_co_dong_va_loi_ich_thanh_vien_tap_doan\" >Ph\u00e2n bi\u1ec7t d\u1ecbch v\u1ee5 th\u1ef1c ch\u1ea5t v\u1edbi ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 c\u1ed5 \u0111\u00f4ng v\u00e0 l\u1ee3i \u00edch th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Vi_du_thuc_te_Boc_tach_chi_phi_dich_vu_giua_cac_ben_lien_ket\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf: B\u00f3c t\u00e1ch chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Truong_hop_dich_vu_tinh_phi_trung_lap_tu_hai_ben_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 t\u00ednh ph\u00ed tr\u00f9ng l\u1eb7p t\u1eeb hai b\u00ean 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Truong_hop_phan_cong_them_tren_dich_vu_do_ben_thu_ba_cung_cap\" >Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n c\u1ed9ng th\u00eam tr\u00ean d\u1ecbch v\u1ee5 do b\u00ean th\u1ee9 ba cung c\u1ea5p<\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Ho_so_chung_minh_chi_phi_dich_vu_giua_cac_ben_lien_ket_truoc_co_quan_thue\" >H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Nhung_sai_lam_khien_chi_phi_dich_vu_giua_cac_ben_lien_ket_bi_loai_khi_thanh_tra\" >Nh\u1eefng sai l\u1ea7m khi\u1ebfn chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft b\u1ecb lo\u1ea1i khi thanh tra<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Cau_hoi_thuong_gap_ve_chi_phi_dich_vu_giua_cac_ben_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Chi_phi_dich_vu_giua_cac_ben_lien_ket_can_dap_ung_nhung_dieu_kien_nao_de_duoc_tru\" >Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ea7n \u0111\u00e1p \u1ee9ng nh\u1eefng \u0111i\u1ec1u ki\u1ec7n n\u00e0o \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Nhung_khoan_chi_phi_dich_vu_nao_bi_loai_khi_xac_dinh_thu_nhap_chiu_thue\" >Nh\u1eefng kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 n\u00e0o b\u1ecb lo\u1ea1i khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Phi_quan_ly_tra_cho_cong_ty_me_co_duong_nhien_duoc_tru_khong\" >Ph\u00ed qu\u1ea3n l\u00fd tr\u1ea3 cho c\u00f4ng ty m\u1eb9 c\u00f3 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Chi_phi_dich_vu_giua_cac_ben_lien_ket_bi_loai_co_duoc_chuyen_sang_ky_sau_khong\" >Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft b\u1ecb lo\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Mua_dich_vu_tu_ben_thu_ba_thong_qua_cong_ty_me_thi_xu_ly_the_nao\" >Mua d\u1ecbch v\u1ee5 t\u1eeb b\u00ean th\u1ee9 ba th\u00f4ng qua c\u00f4ng ty m\u1eb9 th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_chi_phi_dich_vu_giua_cac_ben_lien_ket_la_khoan_muc_bi_soi_ky\"><\/span><b>V\u00ec sao chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 kho\u1ea3n m\u1ee5c b\u1ecb soi k\u1ef9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 kho\u1ea3n ph\u00ed m\u00e0 doanh nghi\u1ec7p tr\u1ea3 cho c\u00f4ng ty m\u1eb9, c\u00f4ng ty anh em ho\u1eb7c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00e1c \u0111\u1ec3 nh\u1eadn d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd, k\u1ef9 thu\u1eadt, t\u00e0i ch\u00ednh, nh\u00e2n s\u1ef1, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, marketing v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kh\u00e1c. Kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u1ec9 cho tr\u1eeb kho\u1ea3n chi n\u00e0y khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 gi\u00e1 tr\u1ecb kinh t\u1ebf th\u1ef1c, t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a m\u1ee9c ph\u00ed v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed duy nh\u1ea5t trong nh\u00f3m giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh hai l\u1edbp c\u00f9ng l\u00fac:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 th\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c, \u0111\u1ed3ng th\u1eddi m\u1ee9c ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> Thi\u1ebfu m\u1ed9t trong hai ti\u00eau ch\u00ed, kho\u1ea3n chi c\u0169ng b\u1ecb lo\u1ea1i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_thay_the_khung_phap_ly_cu_tu_0172026\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf khung ph\u00e1p l\u00fd c\u0169 t\u1eeb 01\/7\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y k\u1ebf th\u1eeba v\u00e0 thay th\u1ebf khung quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb v\u1eabn xoay quanh ba tr\u1ee5c quen thu\u1ed9c nh\u01b0 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i th\u1ef1c, chu\u1ea9n so s\u00e1nh \u0111\u1ed9c l\u1eadp, v\u00e0 t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 trong to\u00e0n t\u1eadp \u0111o\u00e0n k\u00e8m ngh\u0129a v\u1ee5 xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 ngay t\u1eeb th\u1eddi \u0111i\u1ec3m k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00e1ch nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> t\u1ea1i \u0110i\u1ec1u 5 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 h\u01a1n, ngh\u0129a l\u00e0 t\u1eadp h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft trong k\u1ef3 2026 nhi\u1ec1u kh\u1ea3 n\u0103ng r\u1ed9ng h\u01a1n c\u00e1c n\u0103m tr\u01b0\u1edbc, k\u1ec3 c\u1ea3 nh\u1eefng \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc \u0111\u00e2y tin r\u1eb1ng m\u00ecnh \u0111\u1ee9ng ngo\u00e0i ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba h\u1ec7 qu\u1ea3 t\u00e0i ch\u00ednh khi h\u1ed3 s\u01a1 ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 b\u1ecb b\u00e1c b\u1ecf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p: Ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5 b\u1ecb lo\u1ea1i l\u00e0m t\u0103ng thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a ch\u00ednh k\u1ef3 \u0111\u00f3. V\u1edbi thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng, m\u1ed7i 10 t\u1ef7 \u0111\u1ed3ng ph\u00ed b\u1ecb lo\u1ea1i t\u01b0\u01a1ng \u1ee9ng kho\u1ea3ng 2 t\u1ef7 \u0111\u1ed3ng thu\u1ebf ph\u00e1t sinh th\u00eam.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p theo th\u1eddi gian: Sai s\u00f3t c\u1ee7a k\u1ef3 2026 n\u1ebfu \u0111\u1ebfn n\u0103m 2029 m\u1edbi b\u1ecb ph\u00e1t hi\u1ec7n s\u1ebd k\u00e9o theo kho\u1ea3n l\u00e3i ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u00e1ng l\u1ebd ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro lan sang c\u00e1c s\u1eafc thu\u1ebf kh\u00e1c v\u00e0 c\u00e1c k\u1ef3 kh\u00e1c: D\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 th\u1eadt ho\u1eb7c kh\u00f4ng t\u1ea1o gi\u00e1 tr\u1ecb th\u01b0\u1eddng k\u00e9o theo vi\u1ec7c r\u00e0 so\u00e1t l\u1ea1i thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u1ed3ng th\u1eddi t\u1ea1o ti\u1ec1n l\u1ec7 \u0111\u1ec3 c\u01a1 quan thu\u1ebf m\u1edf r\u1ed9ng ph\u1ea1m vi ki\u1ec3m tra sang c\u00e1c k\u1ef3 li\u1ec1n k\u1ec1, v\u00ec b\u1ea3n ch\u1ea5t h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 hi\u1ebfm khi ch\u1ec9 t\u1ed3n t\u1ea1i trong m\u1ed9t n\u0103m.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_Khoan_2_Dieu_16_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd: Kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5002\" aria-describedby=\"caption-attachment-5002\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5002\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-quy-dinh-chi-phi-dich-vu-giua-cac-ben-lien-ket.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-quy-dinh-chi-phi-dich-vu-giua-cac-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-quy-dinh-chi-phi-dich-vu-giua-cac-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-quy-dinh-chi-phi-dich-vu-giua-cac-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-quy-dinh-chi-phi-dich-vu-giua-cac-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-quy-dinh-chi-phi-dich-vu-giua-cac-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5002\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 16 v\u1ec1 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Kho\u1ea3n n\u00e0y g\u1ed3m hai \u0111i\u1ec3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_a_Khoan_2_Dieu_16\"><\/span><b>\u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 16\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c tr\u1eeb:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf trong k\u1ef3 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau: D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh, kinh t\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; d\u1ecbch v\u1ee5 t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 cung c\u1ea5p trong \u0111i\u1ec1u ki\u1ec7n ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp chi tr\u1ea3 cho c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y; ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c ph\u00e2n b\u1ed5 m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong to\u00e0n t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5 v\u00e0 ch\u00ednh s\u00e1ch gi\u00e1 c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_rieng_cho_trung_tam_chuyen_mon_hoa_va_hop_luc_tao_gia_tri_tang_them\"><\/span><b>Quy \u0111\u1ecbnh ri\u00eang cho trung t\u00e2m chuy\u00ean m\u00f4n h\u00f3a v\u00e0 h\u1ee3p l\u1ef1c t\u1ea1o gi\u00e1 tr\u1ecb t\u0103ng th\u00eam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a c\u00f2n c\u00f3 m\u1ed9t \u0111o\u1ea1n d\u00e0nh ri\u00eang cho m\u00f4 h\u00ecnh trung t\u00e2m d\u1ecbch v\u1ee5 chung c\u1ee7a t\u1eadp \u0111o\u00e0n:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn c\u00e1c trung t\u00e2m th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng chuy\u00ean m\u00f4n h\u00f3a v\u00e0 h\u1ee3p l\u1ef1c t\u1ea1o gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a t\u1eadp \u0111o\u00e0n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1o ra t\u1eeb c\u00e1c ch\u1ee9c n\u0103ng n\u00e0y, x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 tr\u1ecb \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft sau khi \u0111\u00e3 tr\u1eeb (-) m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng cho b\u00ean li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111i\u1ec1u ph\u1ed1i, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110o\u1ea1n n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c m\u00f4 h\u00ecnh quen thu\u1ed9c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trung t\u00e2m mua h\u00e0ng t\u1eadp trung;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trung t\u00e2m d\u1ecbch v\u1ee5 chia s\u1ebb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trung t\u00e2m nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n v\u00f9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trung t\u00e2m qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ch\u1ee9ng minh m\u1ee9c ph\u00ed, m\u00e0 ph\u1ea3i <\/span><b>\u0111\u1ecbnh l\u01b0\u1ee3ng t\u1ed5ng gi\u00e1 tr\u1ecb t\u0103ng th\u00eam<\/b><span style=\"font-weight: 400;\"> m\u00e0 ch\u1ee9c n\u0103ng h\u1ee3p l\u1ef1c t\u1ea1o ra, r\u1ed3i ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn theo \u0111\u00fang gi\u00e1 tr\u1ecb \u0111\u00f3ng g\u00f3p c\u1ee7a t\u1eebng b\u00ean, sau khi \u0111\u00e3 tr\u1eeb \u0111i ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5 tr\u1ea3 cho b\u00ean \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c n\u0103ng \u0111i\u1ec1u ph\u1ed1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m h\u1ed3 s\u01a1 t\u1ed1n c\u00f4ng nh\u1ea5t v\u00e0 c\u0169ng l\u00e0 nh\u00f3m m\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft d\u1ec5 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh nh\u1ea5t, v\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam lu\u00f4n l\u00e0 \u0111\u1ea1i l\u01b0\u1ee3ng ph\u1ea3i ch\u1ee9ng minh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_b_khoan_2_Dieu_16\"><\/span><b>\u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 16<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 5 nh\u00f3m chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nh\u00f3m chi ph\u00ed b\u1ecb lo\u1ea1i<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nh\u1eadn di\u1ec7n th\u1ef1c t\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ch\u1ec9 nh\u1eb1m ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch ho\u1eb7c t\u1ea1o gi\u00e1 tr\u1ecb cho b\u00ean li\u00ean k\u1ebft kh\u00e1c\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u1eadp b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t cho t\u1eadp \u0111o\u00e0n; ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng ty m\u1eb9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng c\u1ee7a b\u00ean li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Chi ph\u00ed h\u1ecdp \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng c\u00f4ng ty m\u1eb9, quan h\u1ec7 nh\u00e0 \u0111\u1ea7u t\u01b0, ni\u00eam y\u1ebft, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p l\u00fd n\u01a1i c\u00f4ng ty m\u1eb9 \u0111\u1eb7t tr\u1ee5 s\u1edf\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u00ednh ph\u00ed tr\u00f9ng l\u1eb7p do nhi\u1ec1u b\u00ean li\u00ean k\u1ebft cung c\u1ea5p cho c\u00f9ng m\u1ed9t lo\u1ea1i d\u1ecbch v\u1ee5, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u00f9ng m\u1ed9t d\u1ecbch v\u1ee5 IT b\u1ecb t\u00ednh ph\u00ed b\u1edfi c\u1ea3 tr\u1ee5 s\u1edf to\u00e0n c\u1ea7u l\u1eabn tr\u1ee5 s\u1edf khu v\u1ef1c\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 l\u1ee3i \u00edch do l\u00e0 th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">L\u1ee3i th\u1ebf th\u01b0\u01a1ng hi\u1ec7u th\u1ee5 \u0111\u1ed9ng, uy t\u00edn t\u00edn d\u1ee5ng nh\u00f3m, quy\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn bi\u1ebft l\u00e0 c\u00f4ng ty th\u00e0nh vi\u00ean\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ph\u1ea7n c\u1ed9ng th\u00eam tr\u00ean d\u1ecbch v\u1ee5 do b\u00ean th\u1ee9 ba cung c\u1ea5p qua trung gian b\u00ean li\u00ean k\u1ebft m\u00e0 kh\u00f4ng \u0111\u00f3ng g\u00f3p th\u00eam gi\u00e1 tr\u1ecb\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 mua b\u1ea3o hi\u1ec3m, ph\u1ea7n m\u1ec1m, t\u01b0 v\u1ea5n t\u1eeb nh\u00e0 cung c\u1ea5p \u0111\u1ed9c l\u1eadp r\u1ed3i t\u00ednh l\u1ea1i cho c\u00f4ng ty con k\u00e8m mark-up thu\u1ea7n t\u00fay<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_gia_chi_phi_dich_vu_giua_cac_ben_lien_ket\"><\/span><b>\u0110\u00e1nh gi\u00e1 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ecdc k\u1ef9 \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b s\u1ebd th\u1ea5y c\u1ea3 hai xoay quanh c\u00f9ng m\u1ed9t c\u00e2u h\u1ecfi. To\u00e0n b\u1ed9 logic c\u1ee7a kho\u1ea3n 2 \u0110i\u1ec1u 16 c\u00f3 th\u1ec3 quy v\u1ec1 m\u1ed9t ph\u00e9p th\u1eed duy nh\u1ea5t.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">V\u1eady ai l\u00e0 ng\u01b0\u1eddi h\u01b0\u1edfng l\u1ee3i th\u1ef1c s\u1ef1?<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc m\u1ed7i d\u00f2ng ph\u00ed d\u1ecbch v\u1ee5, c\u01a1 quan thu\u1ebf s\u1ebd r\u00e0 so\u00e1t v\u00e0 \u0111\u1eb7t ra nh\u1eefng nghi v\u1ea5n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 n\u00e0y c\u00f3 th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng? C\u00f3 email trao \u0111\u1ed5i, bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c, b\u00e1o c\u00e1o b\u00e0n giao, timesheet, danh s\u00e1ch nh\u00e2n s\u1ef1 tham gia hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi h\u01b0\u1edfng l\u1ee3i l\u00e0 ai? N\u1ebfu ng\u01b0\u1eddi h\u01b0\u1edfng l\u1ee3i ch\u00ednh l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1eb7c m\u1ed9t b\u00ean li\u00ean k\u1ebft kh\u00e1c, kho\u1ea3n chi r\u01a1i v\u00e0o nh\u00f3m 1 ho\u1eb7c nh\u00f3m 2 c\u1ee7a \u0111i\u1ec3m b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean \u0111\u1ed9c l\u1eadp trong ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1 c\u00f3 s\u1eb5n l\u00f2ng tr\u1ea3 kho\u1ea3n ph\u00ed n\u00e0y kh\u00f4ng? N\u1ebfu c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng, v\u00ec h\u1ecd t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c ho\u1eb7c v\u00ec d\u1ecbch v\u1ee5 \u0111\u00f3 kh\u00f4ng c\u1ea7n thi\u1ebft th\u00ec \u0111i\u1ec1u ki\u1ec7n th\u1ee9 hai c\u1ee7a \u0111i\u1ec3m a kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau \u0111\u00f3, s\u1ebd chuy\u1ec3n sang b\u01b0\u1edbc \u0111\u1ecbnh gi\u00e1: m\u1ee9c ph\u00ed c\u00f3 ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5 c\u00f3 nh\u1ea5t qu\u00e1n to\u00e0n t\u1eadp \u0111o\u00e0n hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_dich_vu_thuc_chat_voi_hoat_dong_phuc_vu_co_dong_va_loi_ich_thanh_vien_tap_doan\"><\/span><b>Ph\u00e2n bi\u1ec7t d\u1ecbch v\u1ee5 th\u1ef1c ch\u1ea5t v\u1edbi ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 c\u1ed5 \u0111\u00f4ng v\u00e0 l\u1ee3i \u00edch th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ranh gi\u1edbi khi\u1ebfn nhi\u1ec1u h\u1ed3 s\u01a1 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft b\u1ecb lo\u1ea1i d\u00f9 d\u1ecbch v\u1ee5 c\u00f3 th\u1eadt.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 c\u1ed5 \u0111\u1ed9ng: L\u00e0 nh\u1eefng vi\u1ec7c c\u00f4ng ty m\u1eb9 l\u00e0m v\u00ec t\u01b0 c\u00e1ch ch\u1ee7 s\u1edf h\u1eefu: l\u1eadp b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t, tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 c\u00f4ng b\u1ed1 th\u00f4ng tin t\u1ea1i th\u1ecb tr\u01b0\u1eddng ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c h\u1ecdp h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, chi ph\u00ed huy \u0111\u1ed9ng v\u1ed1n cho ch\u00ednh c\u00f4ng ty m\u1eb9. C\u00f4ng ty con kh\u00f4ng \u0111\u1eb7t h\u00e0ng v\u00e0 c\u0169ng kh\u00f4ng c\u00f3 l\u1ee3i \u00edch tr\u1ef1c ti\u1ebfp, n\u00ean ph\u1ea7n ph\u00ed ph\u00e2n b\u1ed5 v\u1ec1 s\u1ebd b\u1ecb lo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch do l\u00e0 th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n l\u00e0 nh\u1eefng gi\u00e1 tr\u1ecb \u0111\u1ebfn m\u1ed9t c\u00e1ch th\u1ee5 \u0111\u1ed9ng: \u0111\u01b0\u1ee3c nh\u00e0 cung c\u1ea5p tin t\u01b0\u1edfng h\u01a1n nh\u1edd t\u00ean tu\u1ed5i t\u1eadp \u0111o\u00e0n, \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng \u0111\u00e1nh gi\u00e1 t\u00edn nhi\u1ec7m t\u1ed1t h\u01a1n v\u00ec c\u00f3 c\u00f4ng ty m\u1eb9 m\u1ea1nh. Kh\u00f4ng ai l\u00e0m g\u00ec c\u1ee5 th\u1ec3 cho c\u00f4ng ty con, n\u00ean kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 t\u00ednh ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 th\u1ef1c ch\u1ea5t: C\u00f3 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3, c\u00f3 nh\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n, c\u00f3 s\u1ea3n ph\u1ea9m b\u00e0n giao v\u00e0 c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111o \u0111\u01b0\u1ee3c l\u00ean ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00f4ng ty con.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_Boc_tach_chi_phi_dich_vu_giua_cac_ben_lien_ket\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf: B\u00f3c t\u00e1ch chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5001\" aria-describedby=\"caption-attachment-5001\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5001\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-thuc-te-ve-chi-phi-dich-vu-giua-cac-ben-lien-ket.jpg\" alt=\"Case study th\u1ef1c t\u1ebf v\u1ec1 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-thuc-te-ve-chi-phi-dich-vu-giua-cac-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-thuc-te-ve-chi-phi-dich-vu-giua-cac-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-thuc-te-ve-chi-phi-dich-vu-giua-cac-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-thuc-te-ve-chi-phi-dich-vu-giua-cac-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-thuc-te-ve-chi-phi-dich-vu-giua-cac-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5001\" class=\"wp-caption-text\">Case study th\u1ef1c t\u1ebf v\u1ec1 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B (s\u1ea3n xu\u1ea5t h\u00e0ng ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam, 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i) ghi nh\u1eadn t\u1ed5ng ph\u00ed d\u1ecbch v\u1ee5 tr\u1ea3 cho c\u00e1c b\u00ean li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf 2026 l\u00e0 30 t\u1ef7 \u0111\u1ed3ng. K\u1ebft qu\u1ea3 r\u00e0 so\u00e1t nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><b>Kho\u1ea3n m\u1ee5c<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>S\u1ed1 ti\u1ec1n (t\u1ef7 \u0111\u1ed3ng)<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\u603b\u7ed3<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ea3n xu\u1ea5t, chuy\u1ec3n giao quy tr\u00ecnh<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c tr\u1eeb, c\u00f3 h\u1ed3 s\u01a1 b\u00e0n giao, t\u00e1c \u0111\u1ed9ng \u0111o \u0111\u01b0\u1ee3c<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 IT v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng ERP\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c tr\u1eeb, y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5 theo s\u1ed1 ng\u01b0\u1eddi d\u00f9ng, nh\u1ea5t qu\u00e1n to\u00e0n t\u1eadp \u0111o\u00e0n\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00ed ph\u00e2n b\u1ed5 chi ph\u00ed l\u1eadp b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t v\u00e0 ki\u1ec3m to\u00e1n t\u1eadp \u0111o\u00e0n<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i, ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng c\u1ee7a b\u00ean li\u00ean k\u1ebft<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00ed d\u1ecbch v\u1ee5 marketing khu v\u1ef1c, tr\u00f9ng v\u1edbi d\u1ecbch v\u1ee5 marketing to\u00e0n c\u1ea7u\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i, t\u00ednh ph\u00ed tr\u00f9ng l\u1eb7p, kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb gia t\u0103ng ri\u00eang\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n mark-up 10% tr\u00ean ph\u00ed b\u1ea3o hi\u1ec3m mua t\u1eeb nh\u00e0 cung c\u1ea5p \u0111\u1ed9c l\u1eadp qua c\u00f4ng ty m\u1eb9 (ph\u00ed b\u1ea3o hi\u1ec3m g\u1ed1c h\u1ea1ch to\u00e1n ri\u00eang, kh\u00f4ng n\u1eb1m trong 30 t\u1ef7)<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 ph\u1ea7n c\u1ed9ng th\u00eam, trung gian kh\u00f4ng \u0111\u00f3ng g\u00f3p th\u00eam gi\u00e1 tr\u1ecb\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7ed3\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> Ph\u1ea7n chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 12 t\u1ef7 \u0111\u1ed3ng. C\u00f4ng ty B \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf 12 t\u1ef7 \u0111\u1ed3ng cho k\u1ef3 2026, t\u01b0\u01a1ng \u1ee9ng kho\u1ea3ng 2.4 t\u1ef7 \u0111\u1ed3ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh th\u00eam v\u00e0 to\u00e0n b\u1ed9 kho\u1ea3n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i so v\u1edbi c\u01a1 ch\u1ebf <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/\">kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ph\u1ea7n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA c\u00f2n \u0111\u01b0\u1ee3c treo l\u1ea1i t\u1ed1i \u0111a 05 n\u0103m, c\u00f2n ph\u00ed d\u1ecbch v\u1ee5 b\u1ecb lo\u1ea1i l\u00e0 m\u1ea5t h\u1eb3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_dich_vu_tinh_phi_trung_lap_tu_hai_ben_lien_ket\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 t\u00ednh ph\u00ed tr\u00f9ng l\u1eb7p t\u1eeb hai b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 t\u1ef7 \u0111\u1ed3ng marketing c\u1ee7a C\u00f4ng ty B \u0111\u00e1ng \u0111\u1ec3 ph\u00e2n t\u00edch k\u1ef9, v\u00ec \u0111\u00e2y l\u00e0 d\u1ea1ng l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t trong c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 c\u1ea5u tr\u00fac ba t\u1ea7ng (to\u00e0n c\u1ea7u &#8211; khu v\u1ef1c &#8211; qu\u1ed1c gia).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ee5 s\u1edf to\u00e0n c\u1ea7u t\u00ednh ph\u00ed &#8220;brand and marketing services&#8221; theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu. Tr\u1ee5 s\u1edf khu v\u1ef1c ch\u00e2u \u00c1 t\u00ednh th\u00eam &#8220;regional marketing support&#8221; c\u0169ng theo doanh thu. Hai h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1u c\u00f3 th\u1eadt, \u0111\u1ec1u c\u00f3 h\u00f3a \u0111\u01a1n, \u0111\u1ec1u \u0111\u01b0\u1ee3c thanh to\u00e1n. Nh\u01b0ng khi \u0111o\u00e0n thanh tra y\u00eau c\u1ea7u ch\u1ec9 ra ph\u1ea7n c\u00f4ng vi\u1ec7c m\u00e0 tr\u1ee5 s\u1edf khu v\u1ef1c l\u00e0m kh\u00e1c v\u1edbi tr\u1ee5 s\u1edf to\u00e0n c\u1ea7u, doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m b\u00e0n giao ri\u00eang bi\u1ec7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 16 lo\u1ea1i ch\u00ednh x\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 d\u1ecbch v\u1ee5 t\u00ednh ph\u00ed tr\u00f9ng l\u1eb7p do nhi\u1ec1u b\u00ean li\u00ean k\u1ebft cung c\u1ea5p cho c\u00f9ng m\u1ed9t lo\u1ea1i d\u1ecbch v\u1ee5, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ee9ng minh \u0111\u01b0\u1ee3c tr\u1ee5 s\u1edf khu v\u1ef1c th\u1ef1c hi\u1ec7n nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng b\u1ea3n \u0111\u1ecba, s\u1ea3n xu\u1ea5t n\u1ed9i dung ti\u1ebfng Vi\u1ec7t, l\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ea1i l\u00fd trong n\u01b0\u1edbc, trong khi tr\u1ee5 s\u1edf to\u00e0n c\u1ea7u ch\u1ec9 x\u00e2y d\u1ef1ng b\u1ed9 nh\u1eadn di\u1ec7n th\u00ec hai kho\u1ea3n ph\u00ed t\u1ed3n t\u1ea1i song song m\u1ed9t c\u00e1ch h\u1ee3p l\u1ec7.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_phan_cong_them_tren_dich_vu_do_ben_thu_ba_cung_cap\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n c\u1ed9ng th\u00eam tr\u00ean d\u1ecbch v\u1ee5 do b\u00ean th\u1ee9 ba cung c\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n mark-up 3 t\u1ef7 \u0111\u1ed3ng c\u0169ng c\u1ea7n \u0111\u1ecdc \u0111\u00fang. \u0110i\u1ec3m b kh\u00f4ng lo\u1ea1i to\u00e0n b\u1ed9 kho\u1ea3n chi mua d\u1ecbch v\u1ee5 qua trung gian b\u00ean li\u00ean k\u1ebft. \u0110i\u1ec1u b\u1ecb lo\u1ea1i l\u00e0 ph\u1ea7n chi ph\u00ed m\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ed9ng th\u00eam khi trung gian \u0111\u00f3 kh\u00f4ng \u0111\u00f3ng g\u00f3p th\u00eam gi\u00e1 tr\u1ecb cho d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a l\u00e0 ph\u00ed b\u1ea3o hi\u1ec3m g\u1ed1c m\u00e0 nh\u00e0 cung c\u1ea5p \u0111\u1ed9c l\u1eadp thu v\u1eabn l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 n\u1ebfu ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty B. Ch\u1ec9 10% c\u1ed9ng th\u00eam b\u1ecb lo\u1ea1i, v\u00ec c\u00f4ng ty m\u1eb9 ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 chuy\u1ec3n ti\u1ebfp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu c\u00f4ng ty m\u1eb9 th\u1ef1c s\u1ef1 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u00e0m ph\u00e1n t\u1eadp trung, qu\u1ea3n l\u00fd nh\u00e0 cung c\u1ea5p, g\u00e1nh ch\u1ecbu r\u1ee7i ro thanh to\u00e1n v\u00e0 nh\u1edd \u0111\u00f3 gi\u1ea3m \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u00e1 cho c\u1ea3 nh\u00f3m, th\u00ec ph\u1ea7n c\u1ed9ng th\u00eam ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1eadt v\u00e0 c\u00f3 c\u01a1 s\u1edf \u0111\u01b0\u1ee3c tr\u1eeb v\u1edbi \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng minh \u0111\u01b0\u1ee3c ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro t\u01b0\u01a1ng \u1ee9ng. Ranh gi\u1edbi n\u1eb1m \u1edf ch\u1ed7 trung gian c\u00f3 \u0111\u00f3ng g\u00f3p gi\u00e1 tr\u1ecb hay kh\u00f4ng, ch\u1ee9 kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c c\u00f3 mark-up hay kh\u00f4ng.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_chung_minh_chi_phi_dich_vu_giua_cac_ben_lien_ket_truoc_co_quan_thue\"><\/span><b>H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 n\u00eau th\u1eb3ng ngh\u0129a v\u1ee5 cung c\u1ea5p h\u1ed3 s\u01a1. B\u1ed9 t\u00e0i li\u1ec7u t\u1ed1i thi\u1ec3u n\u00ean g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5: M\u00f4 t\u1ea3 ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5, k\u1ef3 h\u1ea1n, c\u01a1 ch\u1ebf t\u00ednh ph\u00ed, tr\u00e1nh h\u1ee3p \u0111\u1ed3ng khung vi\u1ebft chung chung ki\u1ec3u &#8220;c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n: Ph\u1ea3i kh\u1edbp v\u1edbi h\u1ee3p \u0111\u1ed3ng v\u00e0 k\u1ef3 d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eb1ng ch\u1ee9ng d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c cung c\u1ea5p: B\u00e1o c\u00e1o b\u00e0n giao, bi\u00ean b\u1ea3n nghi\u1ec7m thu, timesheet, email trao \u0111\u1ed5i, t\u00e0i li\u1ec7u \u0111\u00e0o t\u1ea1o, bi\u00ean b\u1ea3n h\u1ecdp, danh s\u00e1ch nh\u00e2n s\u1ef1 tham gia k\u00e8m ch\u1ee9c danh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thuy\u1ebft minh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1: L\u00e0 c\u01a1 s\u1edf kh\u1eb3ng \u0111\u1ecbnh m\u1ee9c ph\u00ed ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u00ednh y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5: Th\u1ec3 hi\u1ec7n ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5, s\u1ed1 li\u1ec7u \u0111\u1ea7u v\u00e0o v\u00e0 b\u1eb1ng ch\u1ee9ng r\u1eb1ng ti\u00eau th\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean kh\u00e1c trong t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch gi\u00e1 c\u1ee7a t\u1eadp \u0111o\u00e0n: \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p, th\u01b0\u1eddng l\u00e0 t\u00e0i li\u1ec7u do b\u1ed9 ph\u1eadn thu\u1ebf khu v\u1ef1c ban h\u00e0nh, c\u1ea7n y\u00eau c\u1ea7u t\u1eeb s\u1edbm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia): N\u1ebfu kh\u00f4ng thu\u1ed9c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/\">c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, trong \u0111\u00f3 ph\u1ea7n ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng ph\u1ea3i gi\u1ea3i th\u00edch r\u00f5 v\u00ec sao c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam c\u1ea7n c\u00e1c d\u1ecbch v\u1ee5 \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_khien_chi_phi_dich_vu_giua_cac_ben_lien_ket_bi_loai_khi_thanh_tra\"><\/span><b>Nh\u1eefng sai l\u1ea7m khi\u1ebfn chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft b\u1ecb lo\u1ea1i khi thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5000\" aria-describedby=\"caption-attachment-5000\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5000\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-sai-lam-khien-chi-phi-dich-vu-giua-cac-ben-lien-ket-bi-loai-khi-thanh-tra.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m khi\u1ebfn chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft b\u1ecb lo\u1ea1i khi thanh tra\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-sai-lam-khien-chi-phi-dich-vu-giua-cac-ben-lien-ket-bi-loai-khi-thanh-tra.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-sai-lam-khien-chi-phi-dich-vu-giua-cac-ben-lien-ket-bi-loai-khi-thanh-tra-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-sai-lam-khien-chi-phi-dich-vu-giua-cac-ben-lien-ket-bi-loai-khi-thanh-tra-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-sai-lam-khien-chi-phi-dich-vu-giua-cac-ben-lien-ket-bi-loai-khi-thanh-tra-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-sai-lam-khien-chi-phi-dich-vu-giua-cac-ben-lien-ket-bi-loai-khi-thanh-tra-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5000\" class=\"wp-caption-text\">Nh\u1eefng sai l\u1ea7m khi\u1ebfn chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft b\u1ecb lo\u1ea1i khi thanh tra<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n, ph\u1ee5c v\u1ee5 h\u01a1n 500 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, MAN &#8211; Master Accountant Network t\u1ed5ng h\u1ee3p v\u00e0 \u0111\u00fac k\u1ebft ra nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi\u1ebfn chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft b\u1ecb lo\u1ea1i khi thanh tra. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 khung kh\u00f4ng m\u00f4 t\u1ea3 ph\u1ea1m vi c\u00f4ng vi\u1ec7c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u00e1ch ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 c\u1ed5 \u0111\u00f4ng ra kh\u1ecfi ph\u00ed d\u1ecbch v\u1ee5;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5 kh\u00f4ng nh\u1ea5t qu\u00e1n ho\u1eb7c kh\u00f4ng ph\u1ea3n \u00e1nh m\u1ee9c th\u1ee5 h\u01b0\u1edfng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u00f3 h\u00f3a \u0111\u01a1n, kh\u00f4ng c\u00f3 b\u1eb1ng ch\u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 l\u00e0 kho\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng tr\u00e1nh r\u1ee7i ro, b\u1ecb lo\u1ea1i chi ph\u00ed, doanh nghi\u1ec7p c\u00e2n nh\u1eafc 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;\"> \u0111\u1ec3 \u0111\u1ed9i ng\u0169 chuy\u00ean giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p.<\/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;\">T\u00f3m l\u1ea1i, chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c v\u00e0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ed3ng th\u1eddi m\u1ee9c ph\u00ed ph\u1ea3i ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u1edbi ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 nh\u1ea5t qu\u00e1n to\u00e0n t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba \u0111i\u1ec1u doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng v\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng thay th\u1ebf \u0111\u01b0\u1ee3c b\u1eb1ng ch\u1ee9ng d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c hi\u1ec7n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5 nh\u00f3m chi ph\u00ed t\u1ea1i \u0111i\u1ec3m b, bao g\u1ed3m d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 b\u00ean li\u00ean k\u1ebft kh\u00e1c, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u1ed5 \u0111\u00f4ng, d\u1ecbch v\u1ee5 tr\u00f9ng l\u1eb7p, l\u1ee3i \u00edch th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n v\u00e0 ph\u1ea7n c\u1ed9ng th\u00eam qua trung gian, c\u1ea7n \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng b\u00f3c t\u00e1ch tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf l\u00e0m vi\u1ec7c \u0111\u00f3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n ph\u00ed b\u1ecb lo\u1ea1i l\u00e0 m\u1ea5t h\u1eb3n, kh\u00f4ng c\u00f3 c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp nh\u01b0 ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh t\u1eeb l\u00fac k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 v\u1eadn h\u00e0nh d\u1ecbch v\u1ee5, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00fac l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n. Doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u chu\u1ea9n h\u00f3a s\u1edbm s\u1ebd c\u00f3 \u0111\u1ee7 th\u1eddi gian t\u00e1i c\u1ea5u tr\u00fac h\u1ee3p \u0111\u1ed3ng, th\u1ed1ng nh\u1ea5t y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5 v\u1edbi t\u1eadp \u0111o\u00e0n v\u00e0 t\u00edch l\u0169y b\u1eb1ng ch\u1ee9ng theo qu\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ed3 s\u01a1 ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 k\u1ef3 2026 c\u1ee7a qu\u00fd doanh nghi\u1ec7p c\u00f2n \u0111i\u1ec3m ch\u01b0a ch\u1eafc ch\u1eafn t\u1eeb vi\u1ec7c ph\u00e2n \u0111\u1ecbnh ph\u1ea1m vi d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c t\u1ea7ng trong t\u1eadp \u0111o\u00e0n, \u0111\u00e1nh gi\u00e1 y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5, \u0111\u1ebfn vi\u1ec7c chu\u1ea9n b\u1ecb b\u1eb1ng ch\u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t.<\/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> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chi_phi_dich_vu_giua_cac_ben_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_giua_cac_ben_lien_ket_can_dap_ung_nhung_dieu_kien_nao_de_duoc_tru\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ea7n \u0111\u00e1p \u1ee9ng nh\u1eefng \u0111i\u1ec1u ki\u1ec7n n\u00e0o \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh, kinh t\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 cung c\u1ea5p trong \u0111i\u1ec1u ki\u1ec7n ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp chi tr\u1ea3; ph\u00ed d\u1ecbch v\u1ee5 thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c ph\u00e2n b\u1ed5 m\u1ee9c ph\u00ed \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t to\u00e0n t\u1eadp \u0111o\u00e0n cho lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1; \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5, ch\u00ednh s\u00e1ch gi\u00e1 c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_khoan_chi_phi_dich_vu_nao_bi_loai_khi_xac_dinh_thu_nhap_chiu_thue\"><\/span><b>Nh\u1eefng kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 n\u00e0o b\u1ecb lo\u1ea1i khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed t\u1eeb d\u1ecbch v\u1ee5 ch\u1ec9 nh\u1eb1m ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch ho\u1eb7c t\u1ea1o gi\u00e1 tr\u1ecb cho c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00e1c; d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng c\u1ee7a b\u00ean li\u00ean k\u1ebft; d\u1ecbch v\u1ee5 t\u00ednh ph\u00ed tr\u00f9ng l\u1eb7p do nhi\u1ec1u b\u00ean li\u00ean k\u1ebft cung c\u1ea5p cho c\u00f9ng m\u1ed9t lo\u1ea1i d\u1ecbch v\u1ee5 m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb gia t\u0103ng; d\u1ecbch v\u1ee5 v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 l\u1ee3i \u00edch nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0 th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n; v\u00e0 chi ph\u00ed m\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ed9ng th\u00eam \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 do b\u00ean th\u1ee9 ba cung c\u1ea5p th\u00f4ng qua trung gian b\u00ean li\u00ean k\u1ebft kh\u00f4ng \u0111\u00f3ng g\u00f3p th\u00eam gi\u00e1 tr\u1ecb.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phi_quan_ly_tra_cho_cong_ty_me_co_duong_nhien_duoc_tru_khong\"><\/span><b>Ph\u00ed qu\u1ea3n l\u00fd tr\u1ea3 cho c\u00f4ng ty m\u1eb9 c\u00f3 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. M\u1ed9t kho\u1ea3n ph\u00ed qu\u1ea3n l\u00fd th\u01b0\u1eddng ch\u1ee9a nhi\u1ec1u c\u1ea5u ph\u1ea7n kh\u00e1c nhau, trong \u0111\u00f3 c\u00f3 th\u1ec3 l\u1eabn ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng ho\u1eb7c l\u1ee3i \u00edch th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n. Doanh nghi\u1ec7p c\u1ea7n b\u00f3c t\u00e1ch theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 v\u00e0 ch\u1ee9ng minh ri\u00eang cho m\u1ed7i c\u1ea5u ph\u1ea7n.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_giua_cac_ben_lien_ket_bi_loai_co_duoc_chuyen_sang_ky_sau_khong\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft b\u1ecb lo\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Kho\u1ea3n 2 \u0110i\u1ec1u 16 kh\u00f4ng \u0111\u1eb7t ra c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t so v\u1edbi ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mua_dich_vu_tu_ben_thu_ba_thong_qua_cong_ty_me_thi_xu_ly_the_nao\"><\/span><b>Mua d\u1ecbch v\u1ee5 t\u1eeb b\u00ean th\u1ee9 ba th\u00f4ng qua c\u00f4ng ty m\u1eb9 th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed d\u1ecbch v\u1ee5 g\u1ed1c do b\u00ean th\u1ee9 ba cung c\u1ea5p v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m a. Ri\u00eang ph\u1ea7n b\u00ean li\u00ean k\u1ebft c\u1ed9ng th\u00eam s\u1ebd b\u1ecb lo\u1ea1i n\u1ebfu trung gian \u0111\u00f3 kh\u00f4ng \u0111\u00f3ng g\u00f3p th\u00eam gi\u00e1 tr\u1ecb cho d\u1ecbch v\u1ee5.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 kho\u1ea3n m\u1ee5c b\u1ecb \u0111\u1eb7t d\u1ea5u h\u1ecfi nhi\u1ec1u nh\u1ea5t trong m\u1ecdi cu\u1ed9c thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 ti\u1ebfp t\u1ee5c si\u1ebft ch\u1eb7t b\u1eb1ng m\u1ed9t b\u1ed9 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb r\u1ea5t c\u1ee5 th\u1ec3 c\u00f9ng n\u0103m nh\u00f3m chi ph\u00ed [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4999,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4998","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\/4998","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=4998"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4998\/revisions"}],"predecessor-version":[{"id":5003,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4998\/revisions\/5003"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4999"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}