{"id":5224,"date":"2026-09-24T13:48:43","date_gmt":"2026-09-24T06:48:43","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5224"},"modified":"2026-09-24T15:28:31","modified_gmt":"2026-09-24T08:28:31","slug":"co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/","title":{"rendered":"C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e <\/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\">\u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m d\u1eef li\u1ec7u doanh nghi\u1ec7p c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, d\u1eef li\u1ec7u tr\u00ean s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf. C\u00e1c ngu\u1ed3n n\u00e0y kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ngang nhau m\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo m\u1ed9t th\u1ee9 t\u1ef1 \u01b0u ti\u00ean b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p ch\u1ecdn sai ngu\u1ed3n ho\u1eb7c \u0111\u1ea3o th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf kho\u1ea3ng gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, d\u1eabn t\u1edbi b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch t\u1eebng nh\u00f3m d\u1eef li\u1ec7u, th\u1ee9 t\u1ef1 \u01b0u ti\u00ean v\u00e0 nh\u1eefng l\u01b0u \u00fd th\u1ef1c h\u00e0nh khi l\u1eadp h\u1ed3 s\u01a1 cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf 2026.<\/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\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket_la_gi_va_vi_sao_doanh_nghiep_can_quan_tam_ngay_tu_ky_tinh_thue_2026\" >C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_dat_lai_khung_phap_ly_cho_du_lieu_so_sanh\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1eb7t l\u1ea1i khung ph\u00e1p l\u00fd cho d\u1eef li\u1ec7u so s\u00e1nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Ba_rui_ro_khi_doanh_nghiep_chon_nguon_du_lieu\" >Ba r\u1ee7i ro khi doanh nghi\u1ec7p ch\u1ecdn ngu\u1ed3n d\u1eef li\u1ec7u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Can_cu_phap_ly_xac_dinh_co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Co_so_du_lieu_su_dung_trong_ke_khai_xac_dinh_quan_ly_gia_giao_dich_lien_ket\" >C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh, qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Thu_tu_uu_tien_khi_su_dung_co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket\" >Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Vi_sao_du_lieu_cong_khai_duoc_xep_truoc_co_so_du_lieu_thuong_mai\" >V\u00ec sao d\u1eef li\u1ec7u c\u00f4ng khai \u0111\u01b0\u1ee3c x\u1ebfp tr\u01b0\u1edbc c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Thu_tu_uu_tien_khong_dung_tren_nguyen_tac_so_sanh\" >Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean kh\u00f4ng \u0111\u1ee9ng tr\u00ean nguy\u00ean t\u1eafc so s\u00e1nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Co_so_du_lieu_quan_ly_thue_xep_cuoi_Y_nghia_voi_doanh_nghiep\" >C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf x\u1ebfp cu\u1ed1i: \u00dd ngh\u0129a v\u1edbi doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Thu_tu_uu_tien_lua_chon_doi_tuong_so_sanh_doc_lap_trong_co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket\" >Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp trong c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_Thoi_diem_lap_va_yeu_cau_ve_du_lieu\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: Th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 y\u00eau c\u1ea7u v\u1ec1 d\u1eef li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch 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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket_cua_co_quan_thue_gom_nhung_gi\" >C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u01a1 quan thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec?<\/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\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Thu_tu_uu_tien_su_dung_co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket_nhu_the_nao\" >Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/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\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Doanh_nghiep_co_duoc_dung_co_so_du_lieu_thuong_mai_khong\" >Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng?<\/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\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#Doi_tuong_so_sanh_doc_lap_duoc_uu_tien_chon_theo_thu_tu_nao\" >\u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c \u01b0u ti\u00ean ch\u1ecdn theo th\u1ee9 t\u1ef1 n\u00e0o?<\/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\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/#So_lieu_cua_doi_tuong_so_sanh_can_luu_duoi_dang_nao\" >S\u1ed1 li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u1ea7n l\u01b0u d\u01b0\u1edbi d\u1ea1ng n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket_la_gi_va_vi_sao_doanh_nghiep_can_quan_tam_ngay_tu_ky_tinh_thue_2026\"><\/span><b>C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 t\u1eadp h\u1ee3p c\u00e1c ngu\u1ed3n th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt th\u1eeba nh\u1eadn. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u00f9ng c\u00e1c ngu\u1ed3n n\u00e0y \u0111\u1ec3 k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. C\u01a1 quan thu\u1ebf d\u00f9ng ch\u00fang \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c ngu\u1ed3n n\u00e0y v\u00e0 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a <\/b><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 ph\u00e2n t\u00edch ch\u1ec9 \u0111\u00e1ng tin c\u1eady b\u1eb1ng ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u1ee9ng sau n\u00f3. M\u1ed9t b\u1ed9 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u01b0\u1ee3c s\u00e0ng l\u1ecdc c\u00f4ng phu v\u1eabn c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 n\u1ebfu l\u1ea5y t\u1eeb m\u1ed9t ngu\u1ed3n kh\u00f4ng c\u00f3 trong danh m\u1ee5c lu\u1eadt \u0111\u1ecbnh, ho\u1eb7c n\u1ebfu c\u00f3 ngu\u1ed3n \u01b0u ti\u00ean cao h\u01a1n m\u00e0 doanh nghi\u1ec7p b\u1ecf qua.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_dat_lai_khung_phap_ly_cho_du_lieu_so_sanh\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1eb7t l\u1ea1i khung ph\u00e1p l\u00fd cho d\u1eef li\u1ec7u so s\u00e1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Ngh\u1ecb \u0111\u1ecbnh thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. N\u1ed9i dung v\u1ec1 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i \u0110i\u1ec1u 17 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng g\u1eafn v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15. \u0110i\u1ec1u 17 d\u1eabn chi\u1ebfu tr\u1ef1c ti\u1ebfp kho\u1ea3n 15 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y v\u1ec1 c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 35 v\u1ec1 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean gi\u1eefa c\u00e1c ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u00e0nh ba t\u1ea7ng r\u00f5 r\u00e0ng. Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ecdn ngu\u1ed3n hay theo c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i m\u00e0 m\u00ecnh \u0111\u00e3 mua b\u1ea3n quy\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_rui_ro_khi_doanh_nghiep_chon_nguon_du_lieu\"><\/span><b>Ba r\u1ee7i ro khi doanh nghi\u1ec7p ch\u1ecdn ngu\u1ed3n d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">03 r\u1ee7i ro khi doanh nghi\u1ec7p ch\u1ecdn ngu\u1ed3n d\u1eef li\u1ec7u, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3ng gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp b\u1ecb b\u00e1c b\u1ecf: Khi d\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 ngu\u1ed3n v\u00e0 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean, c\u01a1 quan thu\u1ebf c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 kh\u00f4ng ch\u1ea5p nh\u1eadn k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1: Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd d\u00f9ng ch\u00ednh c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a m\u00ecnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i, trong \u0111\u00f3 c\u00f3 c\u1ea3 d\u1eef li\u1ec7u m\u00e0 doanh nghi\u1ec7p kh\u00f4ng ti\u1ebfp c\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p. \u0110\u00e2y l\u00e0 h\u1ec7 qu\u1ea3 t\u00e0i ch\u00ednh tr\u1ef1c ti\u1ebfp khi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5226\" aria-describedby=\"caption-attachment-5226\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5226\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5226\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 khung quy \u0111\u1ecbnh v\u1ec1 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1eb1m t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_du_lieu_su_dung_trong_ke_khai_xac_dinh_quan_ly_gia_giao_dich_lien_ket\"><\/span><b>C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh, qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch 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\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 15 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7684\u4fe1\u606f\u548c\u6570\u636e\u5728\u80a1\u7968\u5e02\u573a\u4e0a\u516c\u5f00\u62ab\u9732\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u6709\u5173\u56fd\u5185\u5916\u5546\u54c1\u548c\u670d\u52a1\u4ea4\u6613\u6240\u7684\u4fe1\u606f\u548c\u6570\u636e\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6765\u81ea\u56fd\u5bb6\u6570\u636e\u5e93\u7684\u4fe1\u606f\uff1b\u6765\u81ea\u56fd\u5185\u5404\u90e8\u59d4\u3001\u673a\u6784\u6216\u5176\u4ed6\u516c\u5f00\u5b98\u65b9\u6765\u6e90\u7684\u4fe1\u606f\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u01a1 quan thu\u1ebf, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 35 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin, d\u1eef li\u1ec7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n; th\u00f4ng tin, d\u1eef li\u1ec7u c\u00f4ng b\u1ed1 tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf; th\u00f4ng tin C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia; th\u00f4ng tin do c\u00e1c c\u01a1 quan b\u1ed9, ng\u00e0nh trong n\u01b0\u1edbc ho\u1eb7c c\u00e1c ngu\u1ed3n ch\u00ednh th\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u4e1a\u6570\u636e\u5e93\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1eed d\u1ee5ng th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh theo \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_khi_su_dung_co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket\"><\/span><b>Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5238\" aria-describedby=\"caption-attachment-5238\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5238\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Thu-tu-uu-tien-khi-su-dung-co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket.jpg\" alt=\"Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Thu-tu-uu-tien-khi-su-dung-co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Thu-tu-uu-tien-khi-su-dung-co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Thu-tu-uu-tien-khi-su-dung-co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Thu-tu-uu-tien-khi-su-dung-co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Thu-tu-uu-tien-khi-su-dung-co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5238\" class=\"wp-caption-text\">Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo ba t\u1ea7ng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1ec1 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Th\u1ee9 t\u1ef1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngu\u1ed3n d\u1eef li\u1ec7u<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean 1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng tin, d\u1eef li\u1ec7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n; th\u00f4ng tin, d\u1eef li\u1ec7u c\u00f4ng b\u1ed1 tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf; th\u00f4ng tin C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, th\u00f4ng tin do c\u00e1c C\u01a1 quan, B\u1ed9, Ng\u00e0nh trong n\u01b0\u1edbc ho\u1eb7c c\u00e1c ngu\u1ed3n ch\u00ednh th\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean 2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8d38\u6613\u6570\u636e\u5e93<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean 3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_du_lieu_cong_khai_duoc_xep_truoc_co_so_du_lieu_thuong_mai\"><\/span><b>V\u00ec sao d\u1eef li\u1ec7u c\u00f4ng khai \u0111\u01b0\u1ee3c x\u1ebfp tr\u01b0\u1edbc c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch s\u1eafp x\u1ebfp n\u00e0y th\u1ec3 hi\u1ec7n t\u01b0 duy qu\u1ea3n l\u00fd r\u00f5 r\u00e0ng: Ngu\u1ed3n n\u00e0o c\u00f4ng khai, ch\u00ednh th\u1ee9c v\u00e0 ai c\u0169ng ki\u1ec3m ch\u1ee9ng \u0111\u01b0\u1ee3c th\u00ec \u0111\u01b0\u1ee3c \u01b0u ti\u00ean tr\u01b0\u1edbc. C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i l\u00e0 ngu\u1ed3n t\u1ed5ng h\u1ee3p, \u0111\u01b0\u1ee3c x\u1ebfp \u1edf t\u1ea7ng th\u1ee9 hai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p, \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh m\u1edf ngay c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 t\u00ecm \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh. Tr\u01b0\u1edbc h\u1ebft, c\u1ea7n r\u00e0 so\u00e1t xem ngu\u1ed3n \u01b0u ti\u00ean 1 c\u00f3 d\u1eef li\u1ec7u ph\u00f9 h\u1ee3p hay kh\u00f4ng, v\u00e0 l\u01b0u l\u1ea1i k\u1ebft qu\u1ea3 r\u00e0 so\u00e1t \u0111\u00f3 trong h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_khong_dung_tren_nguyen_tac_so_sanh\"><\/span><b>Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean kh\u00f4ng \u0111\u1ee9ng tr\u00ean nguy\u00ean t\u1eafc so s\u00e1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 b\u1eaft bu\u1ed9c d\u00f9ng ngu\u1ed3n \u01b0u ti\u00ean 1 b\u1eb1ng m\u1ecdi gi\u00e1. N\u1ebfu d\u1eef li\u1ec7u \u1edf t\u1ea7ng cao h\u01a1n kh\u00f4ng b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh theo \u0110i\u1ec1u 6, vi\u1ec7c d\u00f9ng ngu\u1ed3n \u0111\u00f3 kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, khi d\u00f9ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u1edf t\u1ea7ng th\u1ea5p h\u01a1n, doanh nghi\u1ec7p c\u1ea7n <\/span><b>l\u1eadp lu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n<\/b><span style=\"font-weight: 400;\"> v\u00ec sao ngu\u1ed3n \u1edf t\u1ea7ng tr\u00ean kh\u00f4ng ph\u00f9 h\u1ee3p. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 h\u1ed3 s\u01a1 c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n c\u00f2n b\u1ecf tr\u1ed1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_du_lieu_quan_ly_thue_xep_cuoi_Y_nghia_voi_doanh_nghiep\"><\/span><b>C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf x\u1ebfp cu\u1ed1i: \u00dd ngh\u0129a v\u1edbi doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1eb7t c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u1edf t\u1ea7ng th\u1ee9 ba cho th\u1ea5y ngu\u1ed3n d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c x\u1ebfp sau c\u00e1c ngu\u1ed3n c\u00f4ng khai v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i. \u0110\u00e2y l\u00e0 t\u00edn hi\u1ec7u t\u00edch c\u1ef1c v\u1ec1 t\u00ednh minh b\u1ea1ch. Tuy nhi\u00ean, doanh nghi\u1ec7p kh\u00f4ng n\u00ean hi\u1ec3u r\u1eb1ng ngu\u1ed3n n\u00e0y \u00edt khi \u0111\u01b0\u1ee3c d\u00f9ng. Khi h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u \u1edf hai t\u1ea7ng tr\u00ean, \u0111\u00e2y ch\u00ednh l\u00e0 ngu\u1ed3n m\u00e0 doanh nghi\u1ec7p kh\u00f3 ph\u1ea3n bi\u1ec7n nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_lua_chon_doi_tuong_so_sanh_doc_lap_trong_co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket\"><\/span><b>Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp trong c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean v\u1ec1 <\/span><b>ngu\u1ed3n<\/b><span style=\"font-weight: 400;\">, kho\u1ea3n 4 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f2n quy \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean v\u1ec1 <\/span><b>\u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh<\/b><span style=\"font-weight: 400;\">. Theo \u0111\u00f3, vi\u1ec7c ph\u00e2n t\u00edch, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh. D\u1eef li\u1ec7u so s\u00e1nh \u0111\u01b0\u1ee3c \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn theo th\u1ee9 t\u1ef1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh n\u1ed9i b\u1ed9 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u01b0 tr\u00fa c\u00f9ng qu\u1ed1c gia, l\u00e3nh th\u1ed5 v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u1edf c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n ng\u00e0nh v\u00e0 tr\u00ecnh \u0111\u1ed9 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i c\u00e1c th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd kh\u00e1c, doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n t\u00edch t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c khai th\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 m\u1ed9t <\/span><b>ma tr\u1eadn hai chi\u1ec1u<\/b><span style=\"font-weight: 400;\">. Chi\u1ec1u th\u1ee9 nh\u1ea5t l\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u n\u00e0o \u0111\u01b0\u1ee3c d\u00f9ng tr\u01b0\u1edbc. Chi\u1ec1u th\u1ee9 hai l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u1edf ph\u1ea1m vi n\u00e0o \u0111\u01b0\u1ee3c ch\u1ecdn tr\u01b0\u1edbc. M\u1ed9t b\u1ed9 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh v\u1eefng ch\u1eafc l\u00e0 b\u1ed9 \u0111i \u0111\u00fang th\u1ee9 t\u1ef1 tr\u00ean c\u1ea3 hai chi\u1ec1u.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5b50\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty B l\u00e0 doanh nghi\u1ec7p gia c\u00f4ng c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, b\u00e1n to\u00e0n b\u1ed9 th\u00e0nh ph\u1ea9m cho c\u00f4ng ty m\u1eb9. Tr\u00ecnh t\u1ef1 t\u00ecm \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh h\u1ee3p l\u00fd nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean, C\u00f4ng ty B ki\u1ec3m tra xem m\u00ecnh c\u00f3 giao d\u1ecbch gia c\u00f4ng t\u01b0\u01a1ng t\u1ef1 v\u1edbi kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp hay kh\u00f4ng (\u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh n\u1ed9i b\u1ed9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3, C\u00f4ng ty B t\u00ecm doanh nghi\u1ec7p gia c\u00f4ng c\u00f9ng ng\u00e0nh \u0111ang ni\u00eam y\u1ebft t\u1ea1i Vi\u1ec7t Nam, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n (ngu\u1ed3n \u01b0u ti\u00ean 1, \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f9ng qu\u1ed1c gia).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 khi c\u00e1c b\u01b0\u1edbc tr\u00ean kh\u00f4ng cho k\u1ebft qu\u1ea3 \u0111\u1ee7 tin c\u1eady, C\u00f4ng ty B m\u1edbi m\u1edf r\u1ed9ng sang c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng trong khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">M\u1ed7i b\u01b0\u1edbc chuy\u1ec3n t\u1ea7ng \u0111\u1ec1u c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh trong h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_Thoi_diem_lap_va_yeu_cau_ve_du_lieu\"><\/span><b>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: Th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 y\u00eau c\u1ea7u v\u1ec1 d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5225\" aria-describedby=\"caption-attachment-5225\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5225\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-va-thoi-diem-lap-yeu-ve-ve-du-lieu.jpg\" alt=\"C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp, y\u00eau v\u1ec1 v\u1ec1 d\u1eef li\u1ec7u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-va-thoi-diem-lap-yeu-ve-ve-du-lieu.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-va-thoi-diem-lap-yeu-ve-ve-du-lieu-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-va-thoi-diem-lap-yeu-ve-ve-du-lieu-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-va-thoi-diem-lap-yeu-ve-ve-du-lieu-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket-va-thoi-diem-lap-yeu-ve-ve-du-lieu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5225\" class=\"wp-caption-text\">C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp, y\u00eau v\u1ec1 v\u1ec1 d\u1eef li\u1ec7u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecdn \u0111\u00fang c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi l\u00e0 m\u1ed9t n\u1eeda c\u00f4ng vi\u1ec7c. N\u1eeda c\u00f2n l\u1ea1i l\u00e0 th\u1ec3 hi\u1ec7n \u0111\u00fang d\u1eef li\u1ec7u \u0111\u00f3 trong h\u1ed3 s\u01a1, \u0111\u00fang th\u1eddi h\u1ea1n. Kho\u1ea3n 3 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u1eb1ng n\u0103m v\u00e0 ph\u1ea3i l\u01b0u gi\u1eef, xu\u1ea5t tr\u00ecnh theo y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c th\u00f4ng tin t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p cho c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. C\u00e1c d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 ph\u00e2n t\u00edch, so s\u00e1nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i n\u00eau r\u00f5 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9. Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp l\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf b\u1eb1ng b\u1ea3n m\u1ec1m, d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng b\u1ea3ng t\u00ednh.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean tr\u00e1ch, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network gi\u00fap b\u1ea3o \u0111\u1ea3m h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n \u0111\u00fang h\u1ea1n. To\u00e0n b\u1ed9 b\u1ea3ng t\u00ednh \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u0169ng \u0111\u01b0\u1ee3c truy xu\u1ea5t r\u00f5 v\u1ec1 t\u1eebng ngu\u1ed3n trong c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/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;\">\u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 bi\u1ebfn vi\u1ec7c ch\u1ecdn ngu\u1ed3n d\u1eef li\u1ec7u t\u1eeb m\u1ed9t l\u1ef1a ch\u1ecdn k\u1ef9 thu\u1eadt th\u00e0nh m\u1ed9t ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 c\u00f3 th\u1ee9 t\u1ef1. C\u00f3 ba \u0111i\u1ec3m c\u1ea7n ghi nh\u1edb.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u01a1 quan thu\u1ebf lu\u00f4n r\u1ed9ng h\u01a1n c\u1ee7a doanh nghi\u1ec7p, v\u00ec c\u00f3 th\u00eam c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean \u0111i t\u1eeb d\u1eef li\u1ec7u c\u00f4ng khai, ch\u00ednh th\u1ee9c, \u0111\u1ebfn c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i, r\u1ed3i m\u1edbi \u0111\u1ebfn c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf. M\u1ecdi l\u1ef1a ch\u1ecdn \u0111\u1ec1u ph\u1ea3i b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh theo \u0110i\u1ec1u 6.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u01b0\u1ee3c \u01b0u ti\u00ean t\u1eeb n\u1ed9i b\u1ed9, \u0111\u1ebfn c\u00f9ng qu\u1ed1c gia, r\u1ed3i m\u1edbi \u0111\u1ebfn khu v\u1ef1c. To\u00e0n b\u1ed9 d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi ngu\u1ed3n v\u00e0 l\u01b0u d\u01b0\u1edbi d\u1ea1ng b\u1ea3ng t\u00ednh trong h\u1ed3 s\u01a1 l\u1eadp tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u00e0m \u0111\u00fang t\u1eeb kh\u00e2u ch\u1ecdn ngu\u1ed3n s\u1ebd kh\u00f4ng \u0111\u1ec3 c\u01a1 quan thu\u1ebf ph\u1ea3i d\u00f9ng \u0111\u1ebfn d\u1eef li\u1ec7u m\u00e0 m\u00ecnh kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c. N\u1ebfu qu\u00fd doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i b\u1ed9 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh, c\u00e1ch khai th\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 chu\u1ea9n b\u1ecb cho k\u1ef3 quy\u1ebft to\u00e1n 2026,<\/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;\"> c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh t\u1eeb kh\u00e2u ph\u00e2n t\u00edch \u0111\u1ebfn khi ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/a><\/strong> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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><span id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" class=\"ez-toc-section\"><\/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 aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/li>\n<li aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/strong><\/span><\/li>\n<li aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <strong><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/strong>. \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.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket_cua_co_quan_thue_gom_nhung_gi\"><\/span><b>C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u01a1 quan thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 c\u01a1 s\u1edf d\u1eef li\u1ec7u m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c d\u00f9ng t\u1ea1i kho\u1ea3n 1. Ngo\u00e0i ra, c\u01a1 quan thu\u1ebf c\u00f3 th\u00eam c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf theo kho\u1ea3n 2 \u0110i\u1ec1u 35 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_su_dung_co_so_du_lieu_quan_ly_gia_giao_dich_lien_ket_nhu_the_nao\"><\/span><b>Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean g\u1ed3m ba t\u1ea7ng. T\u1ea7ng th\u1ee9 nh\u1ea5t l\u00e0 d\u1eef li\u1ec7u c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf, C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0 ngu\u1ed3n ch\u00ednh th\u1ee9c c\u00f4ng khai. T\u1ea7ng th\u1ee9 hai l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i. T\u1ea7ng th\u1ee9 ba l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c \u00e1p d\u1ee5ng th\u1ee9 t\u1ef1 n\u00e0y ph\u1ea3i b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh theo \u0110i\u1ec1u 6.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_dung_co_so_du_lieu_thuong_mai_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i thu\u1ed9c danh m\u1ee5c t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 17, nh\u01b0ng x\u1ebfp \u01b0u ti\u00ean th\u1ee9 hai. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean ch\u1ee9ng minh \u0111\u01b0\u1ee3c v\u00ec sao ngu\u1ed3n \u01b0u ti\u00ean th\u1ee9 nh\u1ea5t kh\u00f4ng ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_so_sanh_doc_lap_duoc_uu_tien_chon_theo_thu_tu_nao\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c \u01b0u ti\u00ean ch\u1ecdn theo th\u1ee9 t\u1ef1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 4 \u0110i\u1ec1u 17, th\u1ee9 t\u1ef1 \u01b0u ti\u00ean l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh n\u1ed9i b\u1ed9, sau \u0111\u00f3 \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f9ng qu\u1ed1c gia, l\u00e3nh th\u1ed5, r\u1ed3i \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng \u1edf c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n ng\u00e0nh v\u00e0 tr\u00ecnh \u0111\u1ed9 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_lieu_cua_doi_tuong_so_sanh_can_luu_duoi_dang_nao\"><\/span><b>S\u1ed1 li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u1ea7n l\u01b0u d\u01b0\u1edbi d\u1ea1ng n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp l\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf b\u1eb1ng b\u1ea3n m\u1ec1m, d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng b\u1ea3ng t\u00ednh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m d\u1eef li\u1ec7u doanh nghi\u1ec7p c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, d\u1eef li\u1ec7u tr\u00ean s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u01a1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5227,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5224","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=5224"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5224\/revisions"}],"predecessor-version":[{"id":5239,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5224\/revisions\/5239"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5227"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}