{"id":5136,"date":"2026-09-11T15:37:50","date_gmt":"2026-09-11T08:37:50","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5136"},"modified":"2026-09-11T15:40:24","modified_gmt":"2026-09-11T08:40:24","slug":"to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/","title":{"rendered":"\u56fd\u6709\u503a\u52a1\u4ea4\u6613\u548c\u5904\u7f6e\u673a\u6784 100% \u662f\u5426\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n l\u00e0 ch\u1ee7 th\u1ec3 xu\u1ea5t hi\u1ec7n ng\u00e0y c\u00e0ng nhi\u1ec1u trong c\u00e1c giao d\u1ecbch t\u00e1i c\u01a1 c\u1ea5u n\u1ee3 nh\u01b0ng kh\u00f4ng ph\u1ea3i k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00e0o c\u0169ng n\u1eafm r\u00f5 khi n\u00e0o kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c b\u00e1n, x\u1eed l\u00fd qua nh\u00f3m t\u1ed5 ch\u1ee9c n\u00e0y s\u1ebd k\u00e9o doanh nghi\u1ec7p v\u00e0o di\u1ec7n c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. X\u00e1c \u0111\u1ecbnh sai m\u1ed9t chi ti\u1ebft nh\u1ecf trong \u0110i\u1ec1u 5 c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i l\u1eadp th\u00eam h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u1ea7n thi\u1ebft, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 k\u00ea khai. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu.<\/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\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Vi_sao_cau_hoi_ve_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_100_von_dang_nong_tro_lai\" >V\u00ec sao c\u00e2u h\u1ecfi v\u1ec1 t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111ang n\u00f3ng tr\u1edf l\u1ea1i<\/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\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Can_cu_phap_ly_xac_dinh_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_100_von_co_phai_ben_lien_ket\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n c\u00f3 ph\u1ea3i 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Nguyen_tac_chung_tai_diem_d_khoan_2_Dieu_5_Nguong_25_va_50\" >Nguy\u00ean t\u1eafc chung t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5: Ng\u01b0\u1ee1ng 25% v\u00e0 50%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Ba_nhom_ngoai_le\" >Ba nh\u00f3m ngo\u1ea1i l\u1ec7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Ba_dieu_kien_de_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_khong_bi_coi_la_ben_lien_ket\" >Ba \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu kh\u00f4ng b\u1ecb coi l\u00e0 b\u00ean li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Phan_biet_ngoai_le_danh_cho_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_voi_ngoai_le_cua_to_chuc_tin_dung\" >Ph\u00e2n bi\u1ec7t ngo\u1ea1i l\u1ec7 d\u00e0nh cho t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu v\u1edbi ngo\u1ea1i l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Vi_du_thuc_te_ap_dung_quy_dinh_ve_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Ho_so_chung_minh_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_100_von_khong_phai_ben_lien_ket\" >H\u1ed3 s\u01a1 ch\u1ee9ng minh t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n kh\u00f4ng ph\u1ea3i b\u00ean li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Cau_hoi_thuong_gap_ve_truong_hop_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_100_von\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#To_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_100_von_la_gi_theo_Nghi_dinh_2552026ND-CP\" >T\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n l\u00e0 g\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Dieu_kien_nao_de_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_khong_bi_coi_la_ben_lien_ket\" >\u0110i\u1ec1u ki\u1ec7n n\u00e0o \u0111\u1ec3 t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu kh\u00f4ng b\u1ecb coi l\u00e0 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Ngoai_le_danh_cho_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_co_giong_ngoai_le_cua_to_chuc_tin_dung_khong\" >Ngo\u1ea1i l\u1ec7 d\u00e0nh cho t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu c\u00f3 gi\u1ed1ng ngo\u1ea1i l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Neu_khoan_no_dat_nguong_25_von_gop_va_50_tong_du_no_trung_dai_han_doanh_nghiep_co_luon_phai_ke_khai_giao_dich_lien_ket_khong\" >N\u1ebfu kho\u1ea3n n\u1ee3 \u0111\u1ea1t ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p v\u00e0 50% t\u1ed5ng d\u01b0 n\u1ee3 trung d\u00e0i h\u1ea1n, doanh nghi\u1ec7p c\u00f3 lu\u00f4n ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Doanh_nghiep_can_luu_nhung_tai_lieu_gi_de_chung_minh_khong_co_quan_he_lien_ket_voi_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu\" >Doanh nghi\u1ec7p c\u1ea7n l\u01b0u nh\u1eefng t\u00e0i li\u1ec7u g\u00ec \u0111\u1ec3 ch\u1ee9ng minh kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu?<\/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\/to-chuc-mua-ban-va-xu-ly-no-do-nha-nuoc-so-huu\/#Neu_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_sau_do_gop_von_vao_doanh_nghiep_ben_no_thi_sao\" >N\u1ebfu t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu sau \u0111\u00f3 g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 th\u00ec sao?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_ve_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_100_von_dang_nong_tro_lai\"><\/span><b>V\u00ec sao c\u00e2u h\u1ecfi v\u1ec1 t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111ang n\u00f3ng tr\u1edf l\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf khung ph\u00e1p l\u00fd c\u0169 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00e1ch nh\u1eadn di\u1ec7n b\u00ean li\u00ean k\u1ebft t\u1ea1i \u0110i\u1ec1u 5 \u0111\u01b0\u1ee3c vi\u1ebft chi ti\u1ebft h\u01a1n h\u1eb3n, trong \u0111\u00f3 c\u00f3 m\u1ed9t \u0111i\u1ec3m ri\u00eang d\u00e0nh cho <\/span>t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n. \u0110\u00e2y kh\u00f4ng ph\u1ea3i chi ti\u1ebft ng\u1eabu nhi\u00ean: ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n n\u1ee3 x\u1ea5u, x\u1eed l\u00fd n\u1ee3 t\u1ed3n \u0111\u1ecdng qua c\u00e1c t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111ang l\u00e0 k\u00eanh t\u00e1i c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh ph\u1ed5 bi\u1ebfn v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u00f3m doanh nghi\u1ec7p c\u00f3 kho\u1ea3n vay t\u00edn d\u1ee5ng g\u1eb7p kh\u00f3 kh\u0103n.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra r\u1ea5t th\u1ef1c t\u1ebf: Khi kho\u1ea3n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n giao, mua b\u00e1n, ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c m\u1ed9t t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu \u0111\u1ee9ng ra b\u1ea3o l\u00e3nh, th\u00ec quan h\u1ec7 gi\u1eefa hai b\u00ean c\u00f3 t\u1ef1 \u0111\u1ed9ng tr\u1edf th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, v\u00e0 ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay. N\u1ebfu kh\u00f4ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb to\u00e0n b\u1ed9 c\u00e1c ngh\u0129a v\u1ee5 n\u00e0y \u0111\u1ed1i v\u1edbi ri\u00eang quan h\u1ec7 \u0111\u00f3. S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai k\u1ebft lu\u1eadn n\u00e0y c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng t\u1ef7 \u0111\u1ed3ng chi ph\u00ed tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro thu\u1ebf, n\u00ean vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu l\u00e0 b\u01b0\u1edbc kh\u00f4ng th\u1ec3 b\u1ecf qua tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_100_von_co_phai_ben_lien_ket\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5140\" aria-describedby=\"caption-attachment-5140\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5140\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-co-phai-ben-lien-ket-scaled.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-co-phai-ben-lien-ket-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-co-phai-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-co-phai-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-co-phai-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-co-phai-ben-lien-ket-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-co-phai-ben-lien-ket-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-co-phai-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-5140\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu n\u1eb1m t\u1ea1i <\/span><b>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">, quy \u0111\u1ecbnh v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Mu\u1ed1n hi\u1ec3u \u0111\u00fang ngo\u1ea1i l\u1ec7 d\u00e0nh cho nh\u00f3m t\u1ed5 ch\u1ee9c n\u00e0y, c\u1ea7n \u0111\u1ecdc t\u1eeb nguy\u00ean t\u1eafc chung.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung_tai_diem_d_khoan_2_Dieu_5_Nguong_25_va_50\"><\/span><b>Nguy\u00ean t\u1eafc chung t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5: Ng\u01b0\u1ee1ng 25% v\u00e0 50%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 quy \u0111\u1ecbnh m\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) s\u1ebd t\u1ea1o th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft, v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9 khi kho\u1ea3n vay ho\u1eb7c b\u1ea3o l\u00e3nh \u0111\u1ea1t \u0111\u1ed3ng th\u1eddi c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p v\u00e0 t\u1ef7 tr\u1ecdng n\u1ee3 trung d\u00e0i h\u1ea1n, quan h\u1ec7 gi\u1eefa b\u00ean cho vay ho\u1eb7c b\u1ea3o l\u00e3nh v\u00e0 doanh nghi\u1ec7p \u0111i vay m\u1edbi b\u1ecb coi l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_nhom_ngoai_le\"><\/span><b>Ba nh\u00f3m ngo\u1ea1i l\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay sau nguy\u00ean t\u1eafc chung, Ngh\u1ecb \u0111\u1ecbnh \u0111\u1eb7t ra ba nh\u00f3m lo\u1ea1i tr\u1eeb, \u00e1p d\u1ee5ng cho ba nh\u00f3m ch\u1ee7 th\u1ec3 cho vay ho\u1eb7c b\u1ea3o l\u00e3nh kh\u00e1c nhau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m d.1:<\/b><span style=\"font-weight: 400;\"> B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1 96\/2025\/QH15), kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m d.2:<\/b><span style=\"font-weight: 400;\"> B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo c\u00f9ng lu\u1eadt n\u00eau tr\u00ean, v\u00e0 doanh nghi\u1ec7p \u0111i vay ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh kh\u00f4ng c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 ba kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m d.3:<\/b><span style=\"font-weight: 400;\"> Ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3, kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh d\u00e0nh ri\u00eang cho t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n, t\u00e1ch b\u1ea1ch ho\u00e0n to\u00e0n kh\u1ecfi nh\u00f3m t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00e1ch ri\u00eang n\u00e0y c\u00f3 l\u00fd do r\u00f5 r\u00e0ng l\u00e0 b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu l\u00e0 ti\u1ebfp nh\u1eadn, mua l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 ph\u00e1t sinh t\u1eeb tr\u01b0\u1edbc, quan h\u1ec7 gi\u1eefa t\u1ed5 ch\u1ee9c n\u00e0y v\u1edbi doanh nghi\u1ec7p b\u00ean n\u1ee3 v\u1ed1n d\u0129 h\u00ecnh th\u00e0nh t\u1eeb nghi\u1ec7p v\u1ee5 x\u1eed l\u00fd n\u1ee3 ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u1eeb m\u1ed9t quy\u1ebft \u0111\u1ecbnh c\u1ea5p t\u00edn d\u1ee5ng th\u00f4ng th\u01b0\u1eddng, n\u00ean nh\u00e0 l\u00e0m lu\u1eadt c\u1ea7n m\u1ed9t \u0111i\u1ec1u ki\u1ec7n lo\u1ea1i tr\u1eeb ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 \u0111\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_dieu_kien_de_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_khong_bi_coi_la_ben_lien_ket\"><\/span><b>Ba \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu kh\u00f4ng b\u1ecb coi l\u00e0 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;\">C\u00f3 th\u1ec3 t\u00e1ch quy \u0111\u1ecbnh th\u00e0nh ba \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 quan h\u1ec7 gi\u1eefa t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu v\u1edbi doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh kh\u00f4ng b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu: Ch\u1ee7 n\u1ee3 ho\u1eb7c b\u00ean b\u1ea3o l\u00e3nh ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7. T\u1ed5 ch\u1ee9c c\u00f3 ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi 100%, d\u00f9 c\u00f3 ch\u1ee9c n\u0103ng mua b\u00e1n n\u1ee3, c\u0169ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a \u0111i\u1ec3m d.3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng: T\u1ed5 ch\u1ee9c \u0111\u00f3 ph\u1ea3i c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n g\u1eafn v\u1edbi ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ed1t l\u00f5i \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p, ch\u1ee9 kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t giao d\u1ecbch mua n\u1ee3 \u0111\u01a1n l\u1ebb, ng\u1eabu nhi\u00ean c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ee9c \u0111\u1ed9 can thi\u1ec7p: T\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh theo c\u00e1c ti\u00eau ch\u00ed quan h\u1ec7 li\u00ean k\u1ebft kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 5 (s\u1edf h\u1eefu v\u1ed1n t\u1eeb 25% tr\u1edf l\u00ean; l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u00e0 n\u1eafm gi\u1eef t\u1eeb 10% c\u1ed5 ph\u1ea7n tr\u1edf l\u00ean).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 khi c\u1ea3 ba \u0111i\u1ec1u ki\u1ec7n tr\u00ean c\u00f9ng \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n, quan h\u1ec7 ch\u1ee7 n\u1ee3 &#8211; con n\u1ee3 ho\u1eb7c quan h\u1ec7 b\u1ea3o l\u00e3nh ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, x\u1eed l\u00fd n\u1ee3 m\u1edbi \u0111\u01b0\u1ee3c lo\u1ea1i kh\u1ecfi di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft theo \u0111i\u1ec3m d. Thi\u1ebfu b\u1ea5t k\u1ef3 \u0111i\u1ec1u ki\u1ec7n n\u00e0o, ch\u1eb3ng h\u1ea1n t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu \u0111\u1ed3ng th\u1eddi n\u1eafm gi\u1eef tr\u00ean 25% v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p b\u00ean n\u1ee3, quan h\u1ec7 li\u00ean k\u1ebft v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp theo \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c, \u0111\u1ed9c l\u1eadp v\u1edbi ngo\u1ea1i l\u1ec7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_ngoai_le_danh_cho_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_voi_ngoai_le_cua_to_chuc_tin_dung\"><\/span><b>Ph\u00e2n bi\u1ec7t ngo\u1ea1i l\u1ec7 d\u00e0nh cho t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu v\u1edbi ngo\u1ea1i l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5139\" aria-describedby=\"caption-attachment-5139\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5139\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-biet-ngoai-le-danh-cho-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-voi-ngoai-le-cua-to-chuc-tin-dung-scaled.jpg\" alt=\"Ph\u00e2n bi\u1ec7t ngo\u1ea1i l\u1ec7 d\u00e0nh cho t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n v\u1edbi ngo\u1ea1i l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-biet-ngoai-le-danh-cho-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-voi-ngoai-le-cua-to-chuc-tin-dung-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-biet-ngoai-le-danh-cho-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-voi-ngoai-le-cua-to-chuc-tin-dung-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-biet-ngoai-le-danh-cho-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-voi-ngoai-le-cua-to-chuc-tin-dung-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-biet-ngoai-le-danh-cho-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-voi-ngoai-le-cua-to-chuc-tin-dung-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-biet-ngoai-le-danh-cho-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-voi-ngoai-le-cua-to-chuc-tin-dung-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-biet-ngoai-le-danh-cho-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-voi-ngoai-le-cua-to-chuc-tin-dung-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-biet-ngoai-le-danh-cho-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-voi-ngoai-le-cua-to-chuc-tin-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-5139\" class=\"wp-caption-text\">Ph\u00e2n bi\u1ec7t ngo\u1ea1i l\u1ec7 d\u00e0nh cho t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n v\u1edbi ngo\u1ea1i l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m d\u1ec5 nh\u1ea7m l\u1eabn trong th\u1ef1c t\u1ebf l\u00e0 g\u1ed9p chung \u0111i\u1ec3m v\u00ec c\u1ea3 ba \u0111\u1ec1u n\u00f3i v\u1ec1 vi\u1ec7c &#8220;kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0&#8221;. Tuy nhi\u00ean c\u00f3 hai kh\u00e1c bi\u1ec7t c\u0103n b\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ec1 ch\u1ee7 th\u1ec3:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec3m d.1 v\u00e0 d.2 \u00e1p d\u1ee5ng cho <\/span><b>t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b><span style=\"font-weight: 400;\"> ho\u1ea1t \u0111\u1ed9ng theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=211190&amp;classid=1&amp;typegroupid=3\" rel=\"nofollow noopener\" target=\"_blank\">\u4fe1\u8d37\u673a\u6784\u6cd5\u7b2c32\/2024\/QH15\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\">; c\u00f2n \u0111i\u1ec3m d.3 \u00e1p d\u1ee5ng ri\u00eang cho <\/span><b>t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3<\/b><span style=\"font-weight: 400;\">, nh\u00f3m ch\u1ee7 th\u1ec3 n\u00e0y kh\u00f4ng \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f3 th\u1ec3 l\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, c\u00f4ng ty mua b\u00e1n n\u1ee3 chuy\u00ean tr\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ec1 ph\u1ea1m vi ti\u00eau ch\u00ed \u0111\u1ed1i chi\u1ebfu:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec3m d.1 lo\u1ea1i tr\u1eeb theo c\u00e1c \u0111i\u1ec3m a, c, \u0111, e, g, h, k, l, m kho\u1ea3n 2 \u0110i\u1ec1u 5 (ph\u1ea1m vi r\u1ed9ng); d.2 lo\u1ea1i tr\u1eeb theo c\u00e1c \u0111i\u1ec3m b, e, i (tr\u01b0\u1eddng h\u1ee3p c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh c\u1ee7a b\u00ean th\u1ee9 ba); c\u00f2n d.3 ch\u1ec9 lo\u1ea1i tr\u1eeb theo <\/span><b>\u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m c<\/b><span style=\"font-weight: 400;\">, t\u1ee9c l\u00e0 ch\u1ec9 c\u1ea7n ch\u1ee9ng minh t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu kh\u00f4ng n\u1eafm gi\u1eef v\u1ed1n g\u00f3p ho\u1eb7c c\u00f3 c\u1ed5 ph\u1ea7n chi ph\u1ed1i theo hai ti\u00eau ch\u00ed n\u00e0y, ph\u1ea1m vi \u0111\u1ed1i chi\u1ebfu h\u1eb9p v\u00e0 c\u1ee5 th\u1ec3 h\u01a1n so v\u1edbi d.1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ph\u1ea1m vi ti\u00eau ch\u00ed \u0111\u1ed1i chi\u1ebfu n\u00e0y c\u00f3 \u00fd ngh\u0129a th\u1ef1c h\u00e0nh quan tr\u1ecdng: Khi doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh, kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng m\u00e1y m\u00f3c b\u1ed9 ti\u00eau ch\u00ed c\u1ee7a d.1 cho tr\u01b0\u1eddng h\u1ee3p d.3, v\u00ec hai \u0111i\u1ec1u kho\u1ea3n d\u1eabn chi\u1ebfu \u0111\u1ebfn c\u00e1c \u0111i\u1ec3m kh\u00e1c nhau c\u1ee7a kho\u1ea3n 2 \u0110i\u1ec1u 5. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do nhi\u1ec1u doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\"> \u7b2c255\u53f7\u6cd5\u4ee4\u4e0b\u7684\u5173\u7cfb<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 to\u00e0n b\u1ed9 c\u00e1c \u0111i\u1ec3m a \u0111\u1ebfn m c\u1ee7a kho\u1ea3n 2 \u0110i\u1ec1u 5 tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ap_dung_quy_dinh_ve_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed: C\u00f4ng ty B l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, c\u00f3 kho\u1ea3n n\u1ee3 trung h\u1ea1n t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. Do kh\u00f3 kh\u0103n t\u00e0i ch\u00ednh, kho\u1ea3n n\u1ee3 n\u00e0y \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng b\u00e1n l\u1ea1i cho m\u1ed9t c\u00f4ng ty mua b\u00e1n n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7, c\u00f3 ch\u1ee9c n\u0103ng chuy\u00ean tr\u00e1ch mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 x\u1ea5u theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Sau giao d\u1ecbch mua b\u00e1n n\u1ee3, d\u01b0 n\u1ee3 c\u1ee7a C\u00f4ng ty B v\u1edbi t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu n\u00e0y chi\u1ebfm 60% t\u1ed5ng d\u01b0 n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a c\u00f4ng ty, t\u01b0\u01a1ng \u1ee9ng 30% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, t\u1ee9c l\u00e0 \u0111\u1ea1t c\u1ea3 hai ng\u01b0\u1ee1ng 25% v\u00e0 50% n\u00eau t\u1ea1i \u0111i\u1ec3m d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ec9 d\u1eebng \u1edf nguy\u00ean t\u1eafc chung, C\u00f4ng ty B s\u1ebd b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu n\u00e0y. Nh\u01b0ng v\u00ec t\u1ed5 ch\u1ee9c \u0111\u00f3 th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi ba \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 n\u00eau l\u00e0 s\u1edf h\u1eefu 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc, c\u00f3 ch\u1ee9c n\u0103ng mua b\u00e1n, x\u1eed l\u00fd n\u1ee3, v\u00e0 kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o C\u00f4ng ty B theo \u0111i\u1ec3m a, c, n\u00ean quan h\u1ec7 ph\u00e1t sinh t\u1eeb ri\u00eang kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c mua l\u1ea1i <\/span><b>\u4e0d\u662f<\/b><span style=\"font-weight: 400;\"> b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft theo \u0111i\u1ec3m d. C\u00f4ng ty B kh\u00f4ng ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi ri\u00eang kho\u1ea3n n\u1ee3 n\u00e0y, tr\u1eeb khi c\u00f4ng ty ph\u00e1t sinh th\u00eam quan h\u1ec7 li\u00ean k\u1ebft kh\u00e1c theo c\u00e1c \u0111i\u1ec3m c\u00f2n l\u1ea1i c\u1ee7a kho\u1ea3n 2 \u0110i\u1ec1u 5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu \u0111\u00f3 \u0111\u1ed3ng th\u1eddi c\u1eed ng\u01b0\u1eddi tham gia H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c g\u00f3p th\u00eam v\u1ed1n c\u1ed5 ph\u1ea7n v\u00e0o C\u00f4ng ty B v\u01b0\u1ee3t 25%, \u0111i\u1ec1u ki\u1ec7n th\u1ee9 ba kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n, v\u00e0 quan h\u1ec7 li\u00ean k\u1ebft theo \u0111i\u1ec3m a s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp \u0111\u1ed9c l\u1eadp v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n n\u1ee3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_chung_minh_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_100_von_khong_phai_ben_lien_ket\"><\/span><b>H\u1ed3 s\u01a1 ch\u1ee9ng minh t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n kh\u00f4ng ph\u1ea3i b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5138\" aria-describedby=\"caption-attachment-5138\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5138\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ho-so-chung-minh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-khong-phai-ben-lien-ket-scaled.jpg\" alt=\"H\u1ed3 s\u01a1 ch\u1ee9ng minh t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n kh\u00f4ng ph\u1ea3i b\u00ean li\u00ean k\u1ebft\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ho-so-chung-minh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-khong-phai-ben-lien-ket-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ho-so-chung-minh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-khong-phai-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ho-so-chung-minh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-khong-phai-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ho-so-chung-minh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-khong-phai-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ho-so-chung-minh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-khong-phai-ben-lien-ket-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ho-so-chung-minh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-khong-phai-ben-lien-ket-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Ho-so-chung-minh-to-chuc-mua-ban-va-xu-ly-no-do-Nha-nuoc-so-huu-100-von-khong-phai-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-5138\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 ch\u1ee9ng minh t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n kh\u00f4ng ph\u1ea3i b\u00ean li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mu\u1ed1n v\u1eadn d\u1ee5ng ngo\u1ea1i l\u1ec7 t\u1ea1i \u0111i\u1ec3m d.3, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb s\u1eb5n c\u00e1c t\u00e0i li\u1ec7u sau \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi thanh tra, ki\u1ec3m tra thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u0103n b\u1ea3n, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n n\u1ee3<\/b><span style=\"font-weight: 400;\"> x\u00e1c nh\u1eadn b\u00ean nh\u1eadn n\u1ee3 l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7, k\u00e8m gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp th\u1ec3 hi\u1ec7n t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i li\u1ec7u ch\u1ee9ng minh ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3<\/b><span style=\"font-weight: 400;\"> c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3 theo gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c \u0111i\u1ec1u l\u1ec7 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Danh s\u00e1ch c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean<\/b><span style=\"font-weight: 400;\"> c\u1ee7a doanh nghi\u1ec7p b\u00ean n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, \u0111\u1ec3 ch\u1ee9ng minh t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu kh\u00f4ng n\u1eafm gi\u1eef v\u1ed1n g\u00f3p t\u1eeb 25% tr\u1edf l\u00ean v\u00e0 kh\u00f4ng l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t n\u1eafm t\u1eeb 10% c\u1ed5 ph\u1ea7n tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3n k\u00ea d\u01b0 n\u1ee3<\/b><span style=\"font-weight: 400;\"> th\u1ec3 hi\u1ec7n t\u1ef7 l\u1ec7 gi\u1eefa kho\u1ea3n n\u1ee3 v\u1edbi v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1edbi t\u1ed5ng d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu ng\u01b0\u1ee1ng 25%\/50% t\u1ea1i \u0111i\u1ec3m d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebft lu\u1eadn r\u00e0 so\u00e1t b\u1eb1ng v\u0103n b\u1ea3n<\/b><span style=\"font-weight: 400;\"> v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p c\u00f3 hay kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu, l\u01b0u c\u00f9ng h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a k\u1ef3 li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 c\u1ea5u tr\u00fac s\u1edf h\u1eefu ph\u1ee9c t\u1ea1p ho\u1eb7c nhi\u1ec1u kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd qua c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c nhau, vi\u1ec7c t\u1ef1 r\u00e0 so\u00e1t d\u1ec5 b\u1ecf s\u00f3t y\u1ebfu t\u1ed1 gi\u00e1n ti\u1ebfp. \u0110\u00e2y l\u00e0 l\u00fac doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng<\/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;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi \u0111\u01b0a ra k\u1ebft lu\u1eadn ch\u00ednh th\u1ee9c.<\/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;\">Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu t\u1ea1i \u0111i\u1ec3m d.3 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 m\u1ed9t ngo\u1ea1i l\u1ec7 c\u00f3 \u0111i\u1ec1u ki\u1ec7n, kh\u00f4ng ph\u1ea3i m\u1ed9t s\u1ef1 mi\u1ec5n tr\u1eeb m\u1eb7c \u0111\u1ecbnh. Ba \u0111i\u1ec1u ki\u1ec7n c\u1ea7n ph\u1ea3i l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ch\u1ee9c n\u0103ng mua b\u00e1n x\u1eed l\u00fd n\u1ee3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea3 3 \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi th\u00ec quan h\u1ec7 ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, b\u1ea3o l\u00e3nh n\u1ee3 m\u1edbi kh\u00f4ng b\u1ecb coi l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd qua nh\u00f3m t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh ngay t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, thay v\u00ec ch\u1edd \u0111\u1ebfn khi thanh tra thu\u1ebf \u0111\u1eb7t c\u00e2u h\u1ecfi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f2n b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ee7a m\u00ecnh, \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh r\u00e0 so\u00e1t v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n.<\/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=\"Cau_hoi_thuong_gap_ve_truong_hop_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_100_von\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_100_von_la_gi_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>T\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n l\u00e0 g\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7, c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3, \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0111i\u1ec3m d.3 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 m\u1ed9t trong ba nh\u00f3m ch\u1ee7 th\u1ec3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi di\u1ec7n b\u00ean li\u00ean k\u1ebft khi cho vay ho\u1eb7c b\u1ea3o l\u00e3nh, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_nao_de_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_khong_bi_coi_la_ben_lien_ket\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n n\u00e0o \u0111\u1ec3 t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu kh\u00f4ng b\u1ecb coi l\u00e0 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;\">C\u1ea7n th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi ba \u0111i\u1ec1u ki\u1ec7n: s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u00e0 n\u01b0\u1edbc; c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3; v\u00e0 kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh theo \u0111i\u1ec3m a, c kho\u1ea3n 2 \u0110i\u1ec1u 5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ngoai_le_danh_cho_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_co_giong_ngoai_le_cua_to_chuc_tin_dung_khong\"><\/span><b>Ngo\u1ea1i l\u1ec7 d\u00e0nh cho t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu c\u00f3 gi\u1ed1ng ngo\u1ea1i l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ho\u00e0n to\u00e0n. Ngo\u1ea1i l\u1ec7 t\u1ea1i d.1, d.2 \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 v\u1edbi ph\u1ea1m vi ti\u00eau ch\u00ed \u0111\u1ed1i chi\u1ebfu r\u1ed9ng h\u01a1n (nhi\u1ec1u \u0111i\u1ec3m c\u1ee7a kho\u1ea3n 2 \u0110i\u1ec1u 5); c\u00f2n ngo\u1ea1i l\u1ec7 t\u1ea1i d.3 d\u00e0nh ri\u00eang cho t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu, ch\u1ec9 \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_khoan_no_dat_nguong_25_von_gop_va_50_tong_du_no_trung_dai_han_doanh_nghiep_co_luon_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span><b>N\u1ebfu kho\u1ea3n n\u1ee3 \u0111\u1ea1t ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p v\u00e0 50% t\u1ed5ng d\u01b0 n\u1ee3 trung d\u00e0i h\u1ea1n, doanh nghi\u1ec7p c\u00f3 lu\u00f4n ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. N\u1ebfu ch\u1ee7 n\u1ee3 ho\u1eb7c b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m d.3, quan h\u1ec7 ph\u00e1t sinh t\u1eeb ri\u00eang kho\u1ea3n vay ho\u1eb7c b\u1ea3o l\u00e3nh \u0111\u00f3 kh\u00f4ng b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft, d\u00f9 \u0111\u1ea1t c\u1ea3 hai ng\u01b0\u1ee1ng 25% v\u00e0 50%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_nhung_tai_lieu_gi_de_chung_minh_khong_co_quan_he_lien_ket_voi_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u nh\u1eefng t\u00e0i li\u1ec7u g\u00ec \u0111\u1ec3 ch\u1ee9ng minh kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u h\u1ee3p \u0111\u1ed3ng mua b\u00e1n n\u1ee3, t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 ch\u1ee9c n\u0103ng mua b\u00e1n, x\u1eed l\u00fd n\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3, danh s\u00e1ch c\u1ed5 \u0111\u00f4ng ho\u1eb7c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch, b\u1ea3ng k\u00ea d\u01b0 n\u1ee3 \u0111\u1ed1i chi\u1ebfu ng\u01b0\u1ee1ng 25% ho\u1eb7c 50%, v\u00e0 k\u1ebft lu\u1eadn r\u00e0 so\u00e1t b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_to_chuc_mua_ban_va_xu_ly_no_do_Nha_nuoc_so_huu_sau_do_gop_von_vao_doanh_nghiep_ben_no_thi_sao\"><\/span><b>N\u1ebfu t\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu sau \u0111\u00f3 g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 th\u00ec sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3 \u0111i\u1ec1u ki\u1ec7n th\u1ee9 ba t\u1ea1i \u0111i\u1ec3m d.3 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n, v\u00e0 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp \u0111\u1ed9c l\u1eadp theo \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 5, t\u00f9y v\u00e0o t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p ho\u1eb7c c\u1ed5 ph\u1ea7n n\u1eafm gi\u1eef.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ed5 ch\u1ee9c mua b\u00e1n v\u00e0 x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n l\u00e0 ch\u1ee7 th\u1ec3 xu\u1ea5t hi\u1ec7n ng\u00e0y c\u00e0ng nhi\u1ec1u trong c\u00e1c giao d\u1ecbch t\u00e1i c\u01a1 c\u1ea5u n\u1ee3 nh\u01b0ng kh\u00f4ng ph\u1ea3i k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00e0o c\u0169ng n\u1eafm r\u00f5 khi n\u00e0o kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c b\u00e1n, x\u1eed l\u00fd qua nh\u00f3m t\u1ed5 ch\u1ee9c n\u00e0y s\u1ebd [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5137,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5136","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\/5136","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=5136"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5136\/revisions"}],"predecessor-version":[{"id":5141,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5136\/revisions\/5141"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5137"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}