{"id":5031,"date":"2026-08-28T14:12:09","date_gmt":"2026-08-28T07:12:09","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5031"},"modified":"2026-08-28T14:12:09","modified_gmt":"2026-08-28T07:12:09","slug":"the-nao-la-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/the-nao-la-giao-dich-lien-ket\/","title":{"rendered":"\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u8981\u4ef6\u662f\u4ec0\u4e48\uff1f\u6839\u636e\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u7684\u5b8c\u6574\u5b9a\u4e49\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u627f\u62c5\u4e0e\u5173\u8054\u4f01\u4e1a\u76f8\u5173\u7684\u4efb\u4f55\u7a0e\u52a1\u7ba1\u7406\u4e49\u52a1\u4e4b\u524d\uff0c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u6216\u9996\u5e2d\u8d22\u52a1\u5b98\u5fc5\u987b\u56de\u7b54\u7684\u7b2c\u4e00\u4e2a\u95ee\u9898\u662f\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u8981\u4ef6\u662f\u4ec0\u4e48\uff1f\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 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ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/the-nao-la-giao-dich-lien-ket\/#The_nao_la_ben_co_quan_he_lien_ket_12_hinh_thuc_quan_he_lien_ket_theo_Dieu_5\" >\u5173\u8054\u65b9\u662f\u6307\u4ec0\u4e48\uff1f\u6839\u636e\u7b2c\u4e94\u6761\u89c4\u5b9a\uff0c\u5173\u8054\u5173\u7cfb\u6709\u5341\u4e8c\u79cd\u5f62\u5f0f\u3002<\/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\/the-nao-la-giao-dich-lien-ket\/#Nhom_tieu_chi_ve_so_huu_von_gop\" >\u5173\u4e8e\u80a1\u6743\u6240\u6709\u6743\u7684\u6807\u51c6\u7ec4<\/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\/the-nao-la-giao-dich-lien-ket\/#Nhom_tieu_chi_ve_bao_lanh_cho_vay_von_va_ngoai_le_voi_to_chuc_tin_dung_doc_lap\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/the-nao-la-giao-dich-lien-ket\/#Vi_du_thuc_te_nhan_dien_giao_dich_lien_ket_tai_doanh_nghiep_co_von_dau_tu_nuoc_ngoai\" >\u8bc6\u522b\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9e\u4f8b\u3002<\/a><\/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\/the-nao-la-giao-dich-lien-ket\/#Nghia_vu_ke_khai_va_ho_so_khi_doanh_nghiep_co_giao_dich_lien_ket\" >\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u65b9\u4ea4\u6613\u65f6\u7684\u7533\u62a5\u548c\u6587\u4ef6\u4e49\u52a1\u3002<\/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\/the-nao-la-giao-dich-lien-ket\/#Truong_hop_duoc_mien_ke_khai_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/the-nao-la-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/the-nao-la-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/the-nao-la-giao-dich-lien-ket\/#Giai_dap_thac_mac_the_la_giao_dich_lien_ket\" >\u56de\u7b54\u8fd9\u4e2a\u95ee\u9898\uff1a\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/the-nao-la-giao-dich-lien-ket\/#The_nao_la_giao_dich_lien_ket_theo_quy_dinh_moi_nhat\" >\u6839\u636e\u6700\u65b0\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9a\u4e49\u662f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/the-nao-la-giao-dich-lien-ket\/#Doanh_nghiep_vay_von_ngan_hang_thuong_mai_co_phai_la_giao_dich_lien_ket_khong\" >\u4f01\u4e1a\u5411\u5546\u4e1a\u94f6\u884c\u8d37\u6b3e\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/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\/the-nao-la-giao-dich-lien-ket\/#Giao_dich_vay_muon_giua_doanh_nghiep_va_ca_nhan_dieu_hanh_co_phai_la_giao_dich_lien_ket_khong\" >\u4f01\u4e1a\u4e0e\u9ad8\u7ba1\u4e4b\u95f4\u7684\u8d37\u6b3e\u4ea4\u6613\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/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\/the-nao-la-giao-dich-lien-ket\/#Doanh_nghiep_co_giao_dich_lien_ket_nhung_doanh_thu_nho_co_duoc_mien_lap_ho_so_khong\" >\u6536\u5165\u8f83\u4f4e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u80fd\u5426\u514d\u4e8e\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\uff1f<\/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\/the-nao-la-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_ap_dung_tu_ky_tinh_thue_nao\" >\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u9002\u7528\u4e8e\u54ea\u4e2a\u7eb3\u7a0e\u671f\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_giao_dich_lien_ket\"><\/span><b>\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5173\u8054\u4ea4\u6613<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u4e9b\u5305\u62ec\u6d89\u53ca\u5546\u54c1\u3001\u8d44\u4ea7\u548c\u670d\u52a1\u4e70\u5356\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u501f\u8d37\u548c\u8f6c\u8ba9\u7684\u4ea4\u6613\uff1b\u8d37\u6b3e\u548c\u501f\u8d37\u4ea4\u6613\uff1b\u91d1\u878d\u670d\u52a1\uff1b\u4ee5\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u8fdb\u884c\u7684\u8d44\u672c\u3001\u52b3\u52a8\u529b\u548c\u8d39\u7528\u7b49\u8d44\u6e90\u5171\u4eab\u534f\u8bae\uff0c\u4f46\u4e0d\u5305\u62ec\u53d7\u56fd\u5bb6\u5b9a\u4ef7\u6cd5\u76d1\u7ba1\u7684\u4ea4\u6613\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u6b63\u786e\u56de\u7b54\u8fd9\u4e2a\u95ee\u9898\u5e76\u975e\u4ec5\u4ec5\u662f\u56de\u7b54\u95ee\u9898\u672c\u8eab\uff1b\u5b83\u662f\u51b3\u5b9a\u540e\u7eed\u6240\u6709\u4e49\u52a1\u94fe\u7684\u7b2c\u4e00\u6b65\uff0c\u8fd9\u4e9b\u4e49\u52a1\u94fe\u5305\u62ec\u7533\u62a5\u5173\u8054\u65b9\u5173\u7cfb\u3001\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6240\u9700\u6587\u4ef6\uff0c\u4ee5\u53ca\u5e94\u752830% EBITDA\u5229\u606f\u652f\u51fa\u9650\u989d\u3002\u5728\u8fd9\u4e2a\u9636\u6bb5\u56de\u7b54\u9519\u8bef\u4f1a\u5bfc\u81f4\u540e\u7eed\u6240\u6709\u6b65\u9aa4\u51fa\u73b0\u504f\u5dee\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_thay_doi_cach_nhan_dien_giao_dich_lien_ket_ra_sao\"><\/span><b>\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5982\u4f55\u6539\u53d8\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8bc6\u522b\u65b9\u5f0f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5035\" aria-describedby=\"caption-attachment-5035\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5035\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-Nghi-dinh-255-thay-doi-cach-nhan-dien-giao-dich-lien-ket-ra-sao.jpg\" alt=\"Th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, Ngh\u1ecb \u0111\u1ecbnh 255 thay \u0111\u1ed5i c\u00e1ch nh\u1eadn di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft ra sao\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-Nghi-dinh-255-thay-doi-cach-nhan-dien-giao-dich-lien-ket-ra-sao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-Nghi-dinh-255-thay-doi-cach-nhan-dien-giao-dich-lien-ket-ra-sao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-Nghi-dinh-255-thay-doi-cach-nhan-dien-giao-dich-lien-ket-ra-sao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-Nghi-dinh-255-thay-doi-cach-nhan-dien-giao-dich-lien-ket-ra-sao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-Nghi-dinh-255-thay-doi-cach-nhan-dien-giao-dich-lien-ket-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5035\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u8981\u7d20\u662f\u4ec0\u4e48\uff1f\u7b2c 255 \u53f7\u6cd5\u4ee4\u5982\u4f55\u6539\u53d8\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8bc6\u522b\u65b9\u5f0f\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u5e9c\u4e8e 2026 \u5e74 6 \u6708 30 \u65e5\u53d1\u5e03\u4e86\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u8be5\u6cd5\u4ee4\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u751f\u6548\uff0c\u5e76\u9002\u7528\u4e8e 2026 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\uff0c\u53d6\u4ee3\u4e86\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u9700\u8981\u6ce8\u610f\u7684\u5173\u952e\u70b9\uff1a<\/b><span style=\"font-weight: 400;\"> \u7b2c 5 \u6761\u4e2d 12 \u79cd\u5173\u8054\u5173\u7cfb\u7684\u6846\u67b6\u5df2\u8fdb\u884c\u4e86\u66f4\u8be6\u7ec6\u7684\u91cd\u65b0\u8868\u8ff0\uff0c\u589e\u52a0\u4e86\u5173\u4e8e\u8d37\u6b3e\u6bd4\u7387\u3001\u6301\u80a1\u6bd4\u7387\u4ee5\u53ca\u72ec\u7acb\u4fe1\u8d37\u673a\u6784\u7684\u6709\u6761\u4ef6\u4f8b\u5916\u7684\u5177\u4f53\u6807\u51c6\u3002.<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\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\/\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u65b0\u8981\u70b9\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_ben_co_quan_he_lien_ket_12_hinh_thuc_quan_he_lien_ket_theo_Dieu_5\"><\/span><b>\u5173\u8054\u65b9\u662f\u6307\u4ec0\u4e48\uff1f\u6839\u636e\u7b2c\u4e94\u6761\u89c4\u5b9a\uff0c\u5173\u8054\u5173\u7cfb\u6709\u5341\u4e8c\u79cd\u5f62\u5f0f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5034\" aria-describedby=\"caption-attachment-5034\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5034\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-the-nao-la-cac-ben-lien-ket.jpg\" alt=\"Th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 th\u1ebf n\u00e0o l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-the-nao-la-cac-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-the-nao-la-cac-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-the-nao-la-cac-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-the-nao-la-cac-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-the-nao-la-cac-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5034\" class=\"wp-caption-text\">\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\uff1f\u4ec0\u4e48\u662f\u5173\u8054\u65b9\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u7b54\u201c\u4f55\u4e3a\u5173\u8054\u65b9\u4ea4\u6613\u201d\u8fd9\u4e2a\u95ee\u9898\uff0c\u4e0e\u56de\u7b54\u7b2c\u4e8c\u4e2a\u95ee\u9898\u201c\u4f55\u4e3a\u5173\u8054\u65b9\u201d\u5bc6\u4e0d\u53ef\u5206\u3002\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u5217\u51fa\u4e8612\u79cd\u5f62\u5f0f\uff0c\u4ecea\u9879\u5230m\u9879\uff0c\u6bcf\u4e00\u79cd\u5f62\u5f0f\u90fd\u53cd\u6620\u4e86\u4e00\u65b9\u53ef\u4ee5\u5f71\u54cd\u3001\u63a7\u5236\u53e6\u4e00\u65b9\u6216\u4e0e\u53e6\u4e00\u65b9\u5206\u4eab\u7ecf\u6d4e\u5229\u76ca\u7684\u65b9\u5f0f\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tieu_chi_ve_so_huu_von_gop\"><\/span><b>\u5173\u4e8e\u80a1\u6743\u6240\u6709\u6743\u7684\u6807\u51c6\u7ec4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u80a1\u6743\u6240\u6709\u6743\u7684\u8ba4\u5b9a\u6807\u51c6\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u6240\u6709\u8005\u81f3\u5c11 25% \u7684\u80a1\u6743\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u5bb6\u4f01\u4e1a\u81f3\u5c11\u6709 25% \u7684\u6240\u6709\u8005\u6743\u76ca\u7531\u7b2c\u4e09\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u662f\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u6700\u5927\u80a1\u4e1c\uff0c\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u8be5\u4f01\u4e1a\u81f3\u5c11 10% \u80a1\u80a1\u4efd\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e09\u9879\u6807\u51c6\u6db5\u76d6\u4e86\u5927\u591a\u6570\u6d89\u53ca\u6bcd\u5b50\u516c\u53f8\u3001\u540c\u4e00\u96c6\u56e2\u5185\u516c\u53f8\u6216\u63a7\u80a1\u80a1\u4e1c\u7684\u4f01\u4e1a\u7684\u60c5\u51b5\u300225% \u548c 10% \u8fd9\u4e24\u4e2a\u9608\u503c\u662f\u91cf\u5316\u57fa\u51c6\uff0c\u4f01\u4e1a\u4e00\u65e6\u53d1\u751f\u80a1\u4e1c\u7ed3\u6784\u53d8\u66f4\uff0c\u5c31\u5e94\u7acb\u5373\u53c2\u8003\u8fd9\u4e9b\u57fa\u51c6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tieu_chi_ve_bao_lanh_cho_vay_von_va_ngoai_le_voi_to_chuc_tin_dung_doc_lap\"><\/span><b>\u5173\u4e8e\u72ec\u7acb\u4fe1\u8d37\u673a\u6784\u7684\u62c5\u4fdd\u3001\u8d37\u6b3e\u548c\u4f8b\u5916\u60c5\u51b5\u7684\u6807\u51c6\u7ec4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4efb\u4f55\u5f62\u5f0f\uff08\u5305\u62ec\u4ee5\u5173\u8054\u5b9e\u4f53\u7684\u8d22\u52a1\u8d44\u6e90\u4e3a\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\uff09\u5411\u53e6\u4e00\u5b9e\u4f53\u63d0\u4f9b\u62c5\u4fdd\u6216\u501f\u8d37\u8d44\u91d1\u7684\u5b9e\u4f53\uff0c\u5982\u679c\u501f\u6b3e\u5b9e\u4f53\u5bf9\u8d37\u6b3e\u6216\u62c5\u4fdd\u5b9e\u4f53\u7684\u672a\u507f\u503a\u52a1\u603b\u989d\u81f3\u5c11\u7b49\u4e8e\u501f\u6b3e\u5b9e\u4f53\u6240\u6709\u8005\u6743\u76ca\u7684 25%\uff0c\u5e76\u4e14\u8d85\u8fc7\u501f\u6b3e\u5b9e\u4f53\u6240\u6709\u4e2d\u957f\u671f\u8d1f\u503a\u672a\u507f\u503a\u52a1\u603b\u989d\u7684 50%\uff0c\u5219\u8be5\u5b9e\u4f53\u88ab\u89c6\u4e3a\u5173\u8054\u5b9e\u4f53\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u5bb9\u6613\u8ba9\u4eba\u56f0\u60d1\u7684\u6807\u51c6\uff0c\u56e0\u4e3a\u4f01\u4e1a\u5f88\u5bb9\u6613\u8ba4\u4e3a\u201c\u94f6\u884c\u8d37\u6b3e\u662f\u72ec\u7acb\u7684\u4ea4\u6613\u201d\u3002\u4f46\u5b9e\u9645\u4e0a\uff0c\u8be5\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u4e09\u9879\u6709\u6761\u4ef6\u7684\u4f8b\u5916\u60c5\u51b5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62c5\u4fdd\u4eba\u6216\u8d37\u6b3e\u4eba\u662f\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u6240\u5b9a\u4e49\u7684\u4fe1\u8d37\u673a\u6784\uff0c\u6839\u636e\u7b2c5\u6761\u7684\u5176\u4ed6\u6807\u51c6\uff0c\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u501f\u6b3e\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62c5\u4fdd\u4eba\u6216\u8d37\u6b3e\u4eba\u662f\u4fe1\u8d37\u673a\u6784\uff0c\u88ab\u62c5\u4fdd\u4f01\u4e1a\u6216\u501f\u6b3e\u4f01\u4e1a\u5e76\u975e\u7531\u53e6\u4e00\u65b9\u8fdb\u884c\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u503a\u6743\u4eba\/\u62c5\u4fdd\u4eba\u662f\u4e00\u5bb6\u6ce8\u518c\u8d44\u672c\u4e3a100%\u7684\u56fd\u6709\u4f01\u4e1a\uff0c\u5176\u804c\u80fd\u662f\u4e70\u5356\u548c\u5904\u7406\u503a\u52a1\uff0c\u4f46\u4e0d\u53c2\u4e0e\u503a\u52a1\u4eba\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u6216\u51fa\u8d44\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u4fe1\u8d37\u673a\u6784\u7684\u4f8b\u5916\u60c5\u51b5\u662f\u6709\u6761\u4ef6\u7684\uff0c\u800c\u975e\u9ed8\u8ba4\u7684\u3002\u4f01\u4e1a\u9700\u8981\u6587\u4ef6\u8bc1\u660e\u8d37\u6b3e\u94f6\u884c\u4e0d\u53c2\u4e0e\u7ba1\u7406\u3001\u63a7\u5236\u6216\u51fa\u8d44\uff1b\u4ed6\u4eec\u4e0d\u80fd\u60f3\u5f53\u7136\u5730\u8ba4\u4e3a\u60c5\u51b5\u5e76\u975e\u5982\u6b64\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tieu_chi_ve_dieu_hanh_kiem_soat_nhan_su_va_quan_he_gia_dinh\"><\/span><b>\u5173\u4e8e\u4eba\u4e8b\u7ba1\u7406\u3001\u63a7\u5236\u548c\u5bb6\u5ead\u5173\u7cfb\u7684\u6807\u51c6\u7ec4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u6765\u8bf4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u4ee5\u59d4\u4efb\u53e6\u4e00\u4f01\u4e1a\u7684\u6267\u884c\u8463\u4e8b\u4f1a\u6210\u5458\u6216\u63a7\u5236\u4eba\uff0c\u4f46\u59d4\u4efb\u6210\u5458\u4eba\u6570\u8d85\u8fc7\u7b2c\u4e8c\u4f01\u4e1a\u6267\u884c\u8463\u4e8b\u4f1a\u6210\u5458\u603b\u6570\u768450%\uff0c\u6216\u8005\u59d4\u4efb\u6210\u5458\u6709\u6743\u51b3\u5b9a\u7b2c\u4e8c\u4f01\u4e1a\u7684\u8d22\u52a1\u653f\u7b56\u548c\u4e1a\u52a1\u8fd0\u8425\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u516c\u53f8\u53ef\u4ee5\u6709\u591a\u540d 50% \u8463\u4e8b\u4f1a\u6210\u5458\uff0c\u6216\u8005\u4e24\u5bb6\u516c\u53f8\u90fd\u53ef\u4ee5\u6709\u4e00\u540d\u7531\u7b2c\u4e09\u65b9\u4efb\u547d\u7684\u3001\u6709\u6743\u5c31\u8d22\u52a1\u6216\u8fd0\u8425\u653f\u7b56\u505a\u51fa\u51b3\u5b9a\u7684\u8463\u4e8b\u4f1a\u6210\u5458\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u5bb6\u4f01\u4e1a\u5728\u4eba\u5458\u3001\u8d22\u52a1\u548c\u4e1a\u52a1\u8fd0\u8425\u65b9\u9762\u7531\u5177\u6709\u5bb6\u5ead\u5173\u7cfb\u7684\u4e2a\u4eba\uff08\u914d\u5076\uff1b\u7236\u6bcd\u548c\u5b50\u5973\uff1b\u7956\u7236\u6bcd\u548c\u5b59\u5b50\u5973\uff1b\u5144\u5f1f\u59d0\u59b9\uff1b\u59d1\u59d1\u3001\u53d4\u53d4\u548c\u4f84\u5b50\/\u4f84\u5973\uff0c\u5982\u6cd5\u4ee4\u4e2d\u6240\u8ff0\uff09\u7ba1\u7406\u6216\u63a7\u5236\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u4e2a\u4f01\u4e1a\u5177\u6709\u603b\u90e8\u548c\u5e38\u8bbe\u673a\u6784\u5173\u7cfb\uff0c\u6216\u8005\u4e24\u8005\u90fd\u662f\u5916\u56fd\u7ec4\u7ec7\u6216\u4e2a\u4eba\u7684\u5e38\u8bbe\u673a\u6784\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7531\u4e2a\u4eba\u901a\u8fc7\u5411\u4f01\u4e1a\u6295\u5165\u8d44\u91d1\u6216\u76f4\u63a5\u53c2\u4e0e\u4f01\u4e1a\u7ba1\u7406\u6765\u63a7\u5236\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u60c5\u51b5\u6d89\u53ca\u4e00\u4e2a\u4f01\u4e1a\uff08\u5305\u62ec\u72ec\u7acb\u4f1a\u8ba1\u5206\u652f\u673a\u6784\uff09\u5b9e\u9645\u4e0a\u53d7\u5236\u4e8e\u53e6\u4e00\u4e2a\u4f01\u4e1a\u7684\u4e1a\u52a1\u8fd0\u8425\u7ba1\u7406\u3001\u63a7\u5236\u548c\u51b3\u7b56\u6743\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u7ec4\u6807\u51c6\u8868\u660e\uff0c\u8fd9\u79cd\u5173\u7cfb\u4e0d\u4ec5\u9650\u4e8e\u80a1\u6743\u6bd4\u4f8b\uff0c\u8fd8\u5305\u62ec\u5b9e\u9645\u7684\u7ba1\u7406\u6743\u529b\uff0c\u5373\u4f7f\u5728\u6ca1\u6709\u4efb\u4f55\u76f4\u63a5\u80a1\u6743\u5173\u7cfb\u7684\u60c5\u51b5\u4e0b\u4e5f\u662f\u5982\u6b64\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tieu_chi_dac_thu_ve_von_gop_vay_muon_voi_ca_nhan_dieu_hanh\"><\/span><b>\u5173\u4e8e\u5404\u7ecf\u7406\u4eba\u51fa\u8d44\u548c\u501f\u6b3e\u7684\u5177\u4f53\u6807\u51c6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u6765\u8bf4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7eb3\u7a0e\u671f\u95f4\uff0c\u6d89\u53ca\u8f6c\u8ba9\u6216\u6536\u8d2d\u81f3\u5c11 25% \u6240\u6709\u8005\u8d44\u672c\u6295\u5165\u7684\u4ea4\u6613\uff1b\u6216\u5728\u4ea4\u6613\u65f6\u5411\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\u6216\u4e0e\u7b2c g \u70b9\u4e2d\u89c4\u5b9a\u7684\u5bb6\u5ead\u6709\u5173\u8054\u7684\u4e2a\u4eba\u501f\u5165\u3001\u51fa\u501f\u6216\u51fa\u501f\u81f3\u5c11 10% \u6240\u6709\u8005\u8d44\u672c\u6295\u5165\u7684\u4f01\u4e1a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u7684\u5b9a\u4e49\uff0c\u4fe1\u8d37\u673a\u6784\u53ca\u5176\u5b50\u516c\u53f8\u3001\u63a7\u80a1\u516c\u53f8\u6216\u5173\u8054\u516c\u53f8\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u9700\u8981\u6ce8\u610f\u7684\u4e8b\u9879<\/b><span style=\"font-weight: 400;\">\u56e0\u4e3a\u8fd9\u662f\u4e0e\u6b64\u76f8\u5173\u7684\u552f\u4e00\u6807\u51c6 <\/span><b>\u671f\u95f4\u53d1\u751f\u7684\u4ea4\u6613<\/b><span style=\"font-weight: 400;\">, \u800c\u975e\u7a33\u5b9a\u7684\u6240\u6709\u6743\u7ed3\u6784\u3002\u5373\u4f7f\u8d37\u6b3e\u6216\u501f\u6b3e\u7684\u7edd\u5bf9\u91d1\u989d\u4e0d\u5927\uff0c\u4f46\u5982\u679c\u8fbe\u5230\u4f01\u4e1a\u4e0e\u4e2a\u4f53\u7ecf\u8425\u8005\u4e4b\u95f4\u5728\u8d37\u6b3e\u6216\u501f\u6b3e\u53d1\u751f\u65f6\u6240\u6709\u8005\u6743\u76ca\u768410%\u500d\uff0c\u5219\u8db3\u4ee5\u5728\u8be5\u7eb3\u7a0e\u5e74\u5ea6\u5185\u6784\u6210\u5173\u8054\u5173\u7cfb\uff0c\u5373\u4f7f\u53cc\u65b9\u6b64\u524d\u5e76\u65e0\u6240\u6709\u6743\u5173\u7cfb\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_nhan_dien_giao_dich_lien_ket_tai_doanh_nghiep_co_von_dau_tu_nuoc_ngoai\"><\/span><b>\u8bc6\u522b\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9e\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u516c\u53f8\uff08100%\uff0c\u5916\u8d44\u6240\u6709\uff0c\u4ece\u4e8b\u52a0\u5de5\u6d3b\u52a8\uff09\u57282026\u7eb3\u7a0e\u5e74\u5ea6\u6709\u4ee5\u4e0b\u5173\u7cfb\uff1a<\/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>\u4f19\u4f34<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5173\u7cfb\u7684\u6027\u8d28<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8d39\u7387\/\u6761\u4ef6<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6d77\u5916\u6bcd\u516c\u53f8\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u76f4\u63a5\u80a1\u6743\u6240\u6709\u6743\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100% \u8d44\u672c\u51fa\u8d44<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56fd\u5185\u5546\u4e1a\u94f6\u884c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8425\u8fd0\u8d44\u91d1\u8d37\u6b3e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0d\u53c2\u4e0eB\u516c\u53f8\u7684\u7ba1\u7406\u6216\u63a7\u5236\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u962e\u6587X\u5148\u751f - B\u516c\u53f8\u603b\u7ecf\u7406\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5411\u4e2a\u4eba\u501f\u6b3e\u4ee5\u8865\u5145\u77ed\u671f\u8425\u8fd0\u8d44\u91d1\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8d37\u6b3e\u91d1\u989d\u7b49\u4e8e\u501f\u6b3e\u65f6\u6240\u6709\u8005\u6743\u76ca\u7684 12%\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u5206\u6790\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0e\u6bcd\u516c\u53f8\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c\u4e94\u6761\u7b2c\u4e8c\u6b3ea\u9879\u7684\u89c4\u5b9a\uff0c\u7531\u4e8e100%\u7684\u6301\u80a1\u6bd4\u4f8b\u8fdc\u8d8525%\u7684\u95e8\u69db\uff0c\u56e0\u6b64\u7acb\u5373\u8ba4\u5b9a\u53cc\u65b9\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002\u53cc\u65b9\u4e4b\u95f4\u7684\u6240\u6709\u4e70\u5356\u4ea4\u6613\u3001\u8d39\u7528\u652f\u4ed8\u548c\u8d37\u6b3e\u5747\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u4e8e\u5546\u4e1a\u94f6\u884cA\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u94f6\u884c\u4e0d\u53c2\u4e0eB\u516c\u53f8\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u5219\u8be5\u8d37\u6b3e\u2026\u2026 <\/span><b>\u4e0d\u662f<\/b><span style=\"font-weight: 400;\"> \u65e0\u8bba\u8d37\u6b3e\u91d1\u989d\u591a\u5c11\uff0c\u53ea\u8981 B \u516c\u53f8\u6709\u8bc1\u660e\u6587\u4ef6\uff08\u94f6\u884c\u786e\u8ba4\u51fd\u3001\u4e0d\u542b\u7ba1\u7406\u63a7\u5236\u6761\u6b3e\u7684\u4fe1\u8d37\u534f\u8bae\uff09\uff0c\u5c31\u4f1a\u5f62\u6210\u5173\u8054\u65b9\u5173\u7cfb\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u4e8e\u962e\u6587\u5341\u5148\u751f\uff1a<\/b><span style=\"font-weight: 400;\"> \u8be5\u8d37\u6b3e\u76f8\u5f53\u4e8e\u4e1a\u4e3b\u6743\u76ca\u7684 12%\u3002, <\/span><b>\u8d85\u8fc7 10% \u7684\u9608\u503c<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u7b2c 1 \u70b9\u7684\u89c4\u5b9a\uff0c\u7531\u4e8e X \u5148\u751f\u662f\u603b\u7ecf\u7406\u517c\u4f01\u4e1a\u7ba1\u7406\u4eba\uff0c\u5373\u4f7f\u53cc\u65b9\u4e4b\u524d\u6ca1\u6709\u91d1\u878d\u4ea4\u6613\uff0c\u8be5\u8d37\u6b3e\u4ea4\u6613\u4e5f\u4f1a\u5728\u8be5\u7eb3\u7a0e\u671f\u95f4\u6784\u6210\u5173\u8054\u65b9\u5173\u7cfb\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_va_ho_so_khi_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u65b9\u4ea4\u6613\u65f6\u7684\u7533\u62a5\u548c\u6587\u4ef6\u4e49\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5033\" aria-describedby=\"caption-attachment-5033\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5033\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-nghia-vu-ke-khai-khi-doanh-nghiep-co-giao-dich-lien-ket.jpg\" alt=\"Th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai khi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-nghia-vu-ke-khai-khi-doanh-nghiep-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-nghia-vu-ke-khai-khi-doanh-nghiep-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-nghia-vu-ke-khai-khi-doanh-nghiep-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-nghia-vu-ke-khai-khi-doanh-nghiep-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-nghia-vu-ke-khai-khi-doanh-nghiep-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5033\" class=\"wp-caption-text\">\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\uff1f\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u65b9\u4ea4\u6613\u65f6\u9700\u8981\u5c65\u884c\u54ea\u4e9b\u62a5\u544a\u4e49\u52a1\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u65e6\u6839\u636e\u7b2c 5 \u6761\u786e\u5b9a\u4e86\u5173\u8054\u65b9\uff0c\u4f01\u4e1a\u5373\u8d1f\u6709\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 18 \u6761\u89c4\u5b9a\u7684\u4e49\u52a1\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u9644\u4ef6\u4e00\u7533\u62a5\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\uff0c\u5e76\u968f\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u4e00\u63d0\u4ea4\u3002\u9644\u4ef6\u4e00\u7b2c\u4e00\u90e8\u5206\u8981\u6c42\u660e\u786e\u8bf4\u660e\u5173\u8054\u65b9\u540d\u79f0\u3001\u56fd\u5bb6\u3001\u7a0e\u53f7\u4ee5\u53ca\u4e0e\u7b2c5\u6761a\u81f3m\u9879\u76f8\u5bf9\u5e94\u7684\u5173\u8054\u65b9\u5173\u7cfb\u5f62\u5f0f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u5907\u3001\u7ef4\u62a4\u548c\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u5305\u62ec\u56fd\u5bb6\u6587\u6863\u3001\u5168\u7403\u6587\u6863\uff08\u5982\u9002\u7528\uff09\u548c\u56fd\u522b\u62a5\u544a\uff08\u5982\u679c\u6700\u7ec8\u6bcd\u516c\u53f8\u6216\u8de8\u56fd\u516c\u53f8\u7684\u4e00\u90e8\u5206\uff0c\u4e14\u6536\u5165\u8d85\u8fc7 7.5 \u4ebf\u6b27\u5143\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc1\u660e\u6240\u5e94\u7528\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u7684\u5206\u6790\u3001\u6bd4\u8f83\u548c\u9009\u62e9\u4e0d\u4f1a\u51cf\u5c11\u5728\u8d8a\u5357\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d1f\u503a\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_ke_khai_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u514d\u9664\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u7533\u62a5\u548c\u6587\u4ef6\u8981\u6c42\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 20 \u6761\u89c4\u5b9a\uff0c\u5e76\u975e\u6240\u6709\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u90fd\u9700\u8981\u51c6\u5907\u5b8c\u6574\u7684\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b8c\u5168\u514d\u9664\u7533\u62a5\u548c\u6587\u4ef6\u8981\u6c42\uff1a<\/b><span style=\"font-weight: 400;\"> \u5f53\u4f01\u4e1a\u4ec5\u4e0e\u5728\u8d8a\u5357\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5173\u8054\u65b9\u8fdb\u884c\u4ea4\u6613\u65f6\uff0c\u9002\u7528\u76f8\u540c\u7684\u7a0e\u7387\uff0c\u4e14\u53cc\u65b9\u5728\u6b64\u671f\u95f4\u5747\u65e0\u6743\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u65e0\u9700\u63d0\u4ea4\u62a5\u544a\uff08\u4f46\u4ecd\u9700\u7533\u62a5\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u5f53\u7eb3\u7a0e\u671f\u603b\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\u4e14\u5173\u8054\u65b9\u4ea4\u6613\u603b\u989d\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\u65f6\uff1b\u6216\u8005\u4f01\u4e1a\u5df2\u7b7e\u7f72\u9884\u7ea6\u5b9a\u4ef7\u534f\u8bae\uff08APA\uff09\uff1b\u6216\u8005\u4f01\u4e1a\u4e0d\u4ea7\u751f\u65e0\u5f62\u8d44\u4ea7\u5229\u7528\u7684\u6536\u5165\u6216\u652f\u51fa\uff0c\u6536\u5165\u4f4e\u4e8e 5000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5e76\u8fbe\u5230\u884c\u4e1a\u89c4\u5b9a\u7684\u6700\u4f4e\u51c0\u5229\u6da6\u7387\uff08\u5206\u9500\u4e1a 5% \u8d77\uff0c\u5236\u9020\u4e1a 10% \u8d77\uff0c\u52a0\u5de5\u4e1a 15% \u8d77\uff09\u3002.<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/\">\u7b2c 255 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u8c41\u514d\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> \u5373\u4f7f\u514d\u4e8e\u7533\u62a5\uff0c\u4f01\u4e1a\u4ecd\u987b\u6b63\u786e\u5224\u65ad\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4ee5\u4fbf\u9002\u7528\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u89c4\u5b9a\u7684\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u95e8\u69db\u89c4\u5b9a\u3002\u514d\u4e8e\u7533\u62a5\u5e76\u4e0d\u610f\u5473\u7740\u514d\u4e8e\u5c65\u884c\u9644\u5f55\u4e00\u7684\u7533\u62a5\u4e49\u52a1\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_sai_lam_pho_bien_khi_xac_dinh_the_nao_la_giao_dich_lien_ket\"><\/span><b>\u5728\u754c\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u65f6\u5e38\u72af\u7684 5 \u4e2a\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u4ec5\u5ba1\u67e5\u76f4\u63a5\u6240\u6709\u6743\uff0c\u4e0d\u5305\u62ec\u95f4\u63a5\u6240\u6709\u6743\u3002\u7b2c\u4e94\u6761\u7b2c(a)\u6b3e\u548c\u7b2c(b)\u6b3e\u660e\u786e\u89c4\u5b9a\uff0c25%\u6bd4\u7387\u7684\u8ba1\u7b97\u5305\u62ec\u76f4\u63a5\u6240\u6709\u6743\u548c\u901a\u8fc7\u591a\u5c42\u4e2d\u95f4\u516c\u53f8\u95f4\u63a5\u6301\u6709\u7684\u6240\u6709\u6743\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u9ed8\u8ba4\u60c5\u51b5\u4e0b\uff0c\u6240\u6709\u94f6\u884c\u8d37\u6b3e\u5747\u88ab\u89c6\u4e3a\u72ec\u7acb\u4ea4\u6613\u3002\u4fe1\u8d37\u673a\u6784\u7684\u4f8b\u5916\u60c5\u51b5\u5c5e\u4e8e\u6709\u6761\u4ef6\u4f8b\u5916\uff0c\u9700\u8981\u63d0\u4f9b\u6587\u4ef6\u8bc1\u660e\u8be5\u94f6\u884c\u4e0d\u53c2\u4e0e\u7ba1\u7406\u3001\u63a7\u5236\u6216\u51fa\u8d44\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\uff0c\u6765\u81ea\u516c\u53f8\u7ba1\u7406\u4eba\u5458\u53ca\u5176\u4eb2\u5c5e\u7684\u8d37\u6b3e\u548c\u501f\u6b3e\u5f80\u5f80\u88ab\u5ffd\u89c6\u3002\u8fd9\u4e9b\u5c5e\u4e8e\u975e\u7ecf\u5e38\u6027\u4ea4\u6613\uff0c\u5728\u5e74\u7ec8\u5ba1\u6838\u4e2d\u5f88\u5bb9\u6613\u88ab\u9057\u5fd8\uff0c\u800c\u4e1410%\u89c4\u5b9a\u7684\u8d44\u672c\u51fa\u8d44\u95e8\u69db\u4e0e\u5b9e\u9645\u4e1a\u52a1\u8fd0\u8425\u76f8\u6bd4\u4e5f\u76f8\u5f53\u4f4e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u56db\uff0c\u6df7\u6dc6\u4e86\u201c\u5173\u8054\u65b9\u5173\u7cfb\u201d\u548c\u201c\u5173\u8054\u65b9\u4ea4\u6613\u201d\u3002\u4e00\u5bb6\u4f01\u4e1a\u7684\u6bcd\u516c\u53f8\u62e5\u6709100%\u8d44\u672c\uff0c\u4f46\u5728\u8be5\u671f\u95f4\u5185\u4e0e\u8be5\u6bcd\u516c\u53f8\u6ca1\u6709\u4efb\u4f55\u8d2d\u4e70\u3001\u51fa\u552e\u6216\u501f\u8d37\u4ea4\u6613\uff0c\u4ecd\u7136\u6784\u6210\u7ed3\u6784\u6027\u5173\u8054\u65b9\u5173\u7cfb\uff0c\u4f46\u7531\u4e8e\u6ca1\u6709\u5b9e\u9645\u4ea4\u6613\uff0c\u56e0\u6b64\u8be5\u4f01\u4e1a\u5728\u8be5\u671f\u95f4\u65e0\u9700\u9002\u7528\u5173\u8054\u65b9\u5b9a\u4ef7\u89c4\u5b9a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e94\uff0c\u6709\u4eba\u8ba4\u4e3a\uff0c\u8c41\u514d\u7533\u62a5\u610f\u5473\u7740\u8c41\u514d\u6240\u6709\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u4e49\u52a1\u3002\u6839\u636e\u7b2c20\u6761\u83b7\u5f97\u8c41\u514d\u7533\u62a5\u7684\u4f01\u4e1a\u4ecd\u987b\u7533\u62a5\u9644\u5f55\u4e00\uff0c\u5e76\u4ecd\u987b\u9075\u5b88\u7b2c16\u6761\u7b2c3\u6b3e\u5173\u4e8e\u5229\u606f\u652f\u51fa\u6263\u9664\u95e8\u69db\u7684\u89c4\u5b9a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u907f\u514d\u53ef\u80fd\u7ed9\u4f01\u4e1a\u5e26\u6765\u7f5a\u6b3e\u3001\u8865\u7f34\u7a0e\u6b3e\u751a\u81f3\u7a0e\u52a1\u8bc4\u4f30\u7b49\u4e0d\u5e78\u98ce\u9669\uff0c\u4e3b\u52a8\u5bfb\u6c42\u5efa\u8bae\u81f3\u5173\u91cd\u8981\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6211\u4eec\u4f9d\u9760\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u4e13\u4e1a\u3001\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\u6765\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_nhan_dien_giao_dich_lien_ket_truoc_ky_quyet_toan_thue_2026\"><\/span><b>2026 \u5e74\u7eb3\u7a0e\u7533\u62a5\u671f\u524d\u8bc6\u522b\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6838\u5bf9\u6e05\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7ed3\u675f 2026 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u8d26\u76ee\u4e4b\u524d\uff0c\u8bf7\u5feb\u901f\u68c0\u67e5\u4ee5\u4e0b\u516d\u9879\u5185\u5bb9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ed8\u5236\u76f4\u63a5\u548c\u95f4\u63a5\u8d44\u672c\u6240\u6709\u6743\u7684\u56fe\u8868\uff0c\u6bd4\u8f83\u7b2c 5 \u6761 a\u3001b \u548c c \u70b9\u7684 25% \u548c 10% \u7684\u95e8\u69db\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u6240\u6709\u8d37\u6b3e\u548c\u62c5\u4fdd\uff0c\u5e76\u6839\u636e\u7b2c 5 \u6761\u7b2c d \u6b3e\u786e\u5b9a\u5176\u4e0e\u6743\u76ca\u548c\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684\u6bd4\u4f8b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u6709\u6587\u4ef6\u8bc1\u660e\uff08\u5982\u9002\u7528\uff09\u8d37\u6b3e\u65b9\u662f\u72ec\u7acb\u7684\u4fe1\u8d37\u673a\u6784\uff0c\u4e0d\u53c2\u4e0e\u4f01\u4e1a\u7684\u7ba1\u7406\u6216\u63a7\u5236\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 5 \u6761 d\u3001e\u3001g \u70b9\u5ba1\u67e5\u9886\u5bfc\u4eba\u5458\u548c\u5bb6\u5ead\u5173\u7cfb\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 5 \u6761\u7b2c 1 \u6b3e\uff0c\u5ba1\u67e5\u7ba1\u7406\u4e2a\u4eba\u5728\u6b64\u671f\u95f4\u53d1\u751f\u7684\u6240\u6709\u8d37\u6b3e\u3001\u501f\u6b3e\u548c\u8d44\u672c\u6295\u5165\u8f6c\u79fb\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u660e\u786e\u89c4\u5b9a\u54ea\u4e9b\u4f01\u4e1a\u53ef\u4ee5\u514d\u9664\u7b2c 20 \u6761\u89c4\u5b9a\u7684\u7533\u62a5\u548c\u6587\u4ef6\u8981\u6c42\uff0c\u5e76\u4ee5\u4e66\u9762\u5f62\u5f0f\u8bb0\u5f55\u514d\u9664\u7684\u7406\u7531\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u4e0d\u518d\u662f\u4e00\u4e2a\u53ef\u4ee5\u4e3b\u89c2\u5224\u65ad\u6216\u6839\u636e\u7ecf\u9a8c\u56de\u7b54\u7684\u95ee\u9898\uff0c\u56e0\u4e3a\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5728\u7b2c 4 \u6761\u4e2d\u7cfb\u7edf\u5316\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9a\u4e49\uff0c\u5e76\u5728\u7b2c 5 \u6761\u4e2d\u6269\u5c55\u548c\u660e\u786e\u4e86 12 \u79cd\u5173\u8054\u65b9\u5173\u7cfb\u5f62\u5f0f\uff0c\u6db5\u76d6\u4e86\u8d44\u672c\u6240\u6709\u6743\u3001\u8d37\u6b3e\u62c5\u4fdd\u3001\u4eba\u4e8b\u7ba1\u7406\uff0c\u4ee5\u53ca\u4e0e\u7ecf\u8425\u4f01\u4e1a\u7684\u4e2a\u4eba\u8fdb\u884c\u7684\u501f\u8d37\u4ea4\u6613\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6574\u7bc7\u6587\u7ae0\u4e2d\u6700\u4ee4\u4eba\u5370\u8c61\u6df1\u523b\u7684\u4e09\u4ef6\u4e8b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u53ea\u6709\u5728\u5b58\u5728\u7b26\u5408\u7b2c 5 \u6761 12 \u9879\u6807\u51c6\u4e4b\u4e00\u7684\u5173\u8054\u65b9\u5173\u7cfb\u65f6\u624d\u4f1a\u53d1\u751f\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u4fe1\u8d37\u673a\u6784\u7684\u4f8b\u5916\u60c5\u51b5\u662f\u6709\u6761\u4ef6\u7684\u4f8b\u5916\u60c5\u51b5\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u63d0\u4f9b\u76f8\u5173\u6587\u4ef6\uff1b\u4e0d\u80fd\u60f3\u5f53\u7136\u5730\u8ba4\u4e3a\u4ea4\u6613\u771f\u5b9e\u5b58\u5728\u3002\u5373\u4f7f\u514d\u4e8e\u7f16\u5236\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff0c\u4f01\u4e1a\u4ecd\u987b\u51c6\u786e\u5224\u65ad\u662f\u5426\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4ee5\u4fbf\u6b63\u786e\u9002\u7528\u76f8\u5173\u6cd5\u89c4\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u8bc6\u522b\u5173\u8054\u65b9\u3001\u5bf9\u4ea4\u6613\u8fdb\u884c\u5206\u7c7b\u6216\u51c6\u59072026\u7eb3\u7a0e\u5e74\u5ea6\u7684\u9644\u5f55I\u65b9\u9762\u4ecd\u6709\u7591\u95ee\uff0cMAN \u2013 Master Accountant Network\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4e13\u5bb6\u56e2\u961f\u968f\u65f6\u51c6\u5907\u5728\u8d26\u76ee\u7ed3\u7b97\u524d\u4e0e\u60a8\u7684\u4f01\u4e1a\u8fdb\u884c\u5ba1\u6838\u3002\u4ece\u4e00\u5f00\u59cb\u5c31\u6b63\u786e\u8bc6\u522b\u5173\u8054\u65b9\u4ea4\u6613\u603b\u6bd4\u5728\u5ba1\u8ba1\u540e\u89e3\u91ca\u8981\u5bb9\u6613\u5f97\u591a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <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=\"Giai_dap_thac_mac_the_la_giao_dich_lien_ket\"><\/span><b>\u56de\u7b54\u8fd9\u4e2a\u95ee\u9898\uff1a\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_giao_dich_lien_ket_theo_quy_dinh_moi_nhat\"><\/span><b>\u6839\u636e\u6700\u65b0\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5b9a\u4e49\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u5305\u62ec\u8d27\u7269\u548c\u670d\u52a1\u7684\u8d2d\u4e70\u3001\u51fa\u552e\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u51fa\u79df\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u548c\u8ba9\u4e0e\uff1b\u501f\u8d37\u3001\u91d1\u878d\u670d\u52a1\u548c\u91d1\u878d\u62c5\u4fdd\uff1b\u6d89\u53ca\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u4ea4\u6613\uff1b\u4ee5\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u5171\u4eab\u8d44\u6e90\u7684\u534f\u8bae\uff0c\u4f46\u4e0d\u5305\u62ec\u53d7\u56fd\u5bb6\u4ef7\u683c\u7ba1\u5236\u7ea6\u675f\u7684\u4ea4\u6613\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vay_von_ngan_hang_thuong_mai_co_phai_la_giao_dich_lien_ket_khong\"><\/span><b>\u4f01\u4e1a\u5411\u5546\u4e1a\u94f6\u884c\u8d37\u6b3e\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5426\uff0c\u5982\u679c\u8d37\u6b3e\u673a\u6784\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u501f\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002\u53cd\u4e4b\uff0c\u5982\u679c\u8d37\u6b3e\u540c\u65f6\u8fbe\u5230\u6240\u6709\u8005\u6743\u76ca25%\u7684\u95e8\u69db\uff0c\u4e14\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u8d85\u8fc750%\uff0c\u5e76\u7b26\u5408\u5176\u4ed6\u63a7\u5236\u56e0\u7d20\uff0c\u5219\u8be5\u4f01\u4e1a\u5c5e\u4e8e\u9002\u7528\u8303\u56f4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_vay_muon_giua_doanh_nghiep_va_ca_nhan_dieu_hanh_co_phai_la_giao_dich_lien_ket_khong\"><\/span><b>\u4f01\u4e1a\u4e0e\u9ad8\u7ba1\u4e4b\u95f4\u7684\u8d37\u6b3e\u4ea4\u6613\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\uff0c\u5982\u679c\u8d37\u6b3e\u3001\u501f\u6b3e\u6216\u653e\u8d37\u91d1\u989d\u5728\u7eb3\u7a0e\u671f\u95f4\u4ea4\u6613\u53d1\u751f\u65f6\u81f3\u5c11\u8fbe\u5230\u6240\u6709\u8005\u6743\u76ca\u7684 10%\uff0c\u5e76\u4e14\u8be5\u4e2a\u4eba\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\uff0c\u6216\u8005\u8be5\u4e2a\u4eba\u7684\u4eb2\u5c5e\u5728\u89c4\u5b9a\u7684\u5bb6\u5ead\u5173\u7cfb\u8303\u56f4\u5185\uff0c\u5219\u9002\u7528\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_nhung_doanh_thu_nho_co_duoc_mien_lap_ho_so_khong\"><\/span><b>\u6536\u5165\u8f83\u4f4e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u80fd\u5426\u514d\u4e8e\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u5bf9\u4e8e\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u4f46\u671f\u95f4\u603b\u6536\u5165\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\u4e14\u5173\u8054\u65b9\u4ea4\u6613\u603b\u989d\u4f4e\u4e8e 300 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\uff0c\u53ef\u514d\u4e8e\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u4f46\u4ecd\u987b\u6309\u7167\u9644\u5f55\u4e00\u7684\u89c4\u5b9a\u5b8c\u6574\u7533\u62a5\u6240\u6709\u4ea4\u6613\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_ap_dung_tu_ky_tinh_thue_nao\"><\/span><b>\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u9002\u7528\u4e8e\u54ea\u4e2a\u7eb3\u7a0e\u671f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u751f\u6548\uff0c\u5e76\u9002\u7528\u4e8e 2026 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\uff0c\u53d6\u4ee3\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e2u h\u1ecfi \u0111\u1ea7u ti\u00ean m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edfng hay CFO n\u00e0o c\u0169ng ph\u1ea3i tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o b\u1ea5t k\u1ef3 ngh\u0129a v\u1ee5 n\u00e0o li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, khi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5032,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5031","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=5031"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5031\/revisions"}],"predecessor-version":[{"id":5036,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5031\/revisions\/5036"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5032"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}