{"id":5280,"date":"2026-10-01T16:19:43","date_gmt":"2026-10-01T09:19:43","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5280"},"modified":"2026-10-01T16:19:43","modified_gmt":"2026-10-01T09:19:43","slug":"ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/","title":{"rendered":"\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u5b9e\u65bd\u7684\u81ea\u613f\u5408\u89c4\u652f\u6301\u8ba1\u5212"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 m\u1ed9t n\u1ed9i dung m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd trong c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Theo kho\u1ea3n 10 \u0110i\u1ec1u 21 <\/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;\">, c\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd r\u1ee7i ro, kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u1ee7a h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y cho th\u1ea5y qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 t\u1eadp trung v\u00e0o ki\u1ec3m tra, thanh tra ho\u1eb7c x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng tu\u00e2n th\u1ee7. Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f2n \u0111\u1eb7t ra c\u01a1 ch\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00e2ng cao t\u00ednh tu\u00e2n th\u1ee7, gi\u1ea3m r\u1ee7i ro trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc n\u00e0o? C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u00ec? C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ra sao? Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi tham gia ch\u01b0\u01a1ng tr\u00ecnh? N\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch t\u1eebng v\u1ea5n \u0111\u1ec1 d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255_duoc_quy_dinh_o_dau\" >Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255_gom_nhung_noi_dung_nao\" >Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o?<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Xay_dung_chuong_trinh_ho_tro_tren_co_so_quan_ly_rui_ro\" >X\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd r\u1ee7i ro<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Cong_bo_ty_suat_loi_nhuan_nganh_de_ho_tro_nguoi_nop_thue\" >C\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh \u0111\u1ec3 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Co_quan_thue_ho_tro_doanh_nghiep_giam_rui_ro_tuan_thu_nhu_the_nao\" >C\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro tu\u00e2n th\u1ee7 nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Thu_nhat_nang_cao_tinh_tuan_thu\" >Th\u1ee9 nh\u1ea5t, n\u00e2ng cao t\u00ednh tu\u00e2n th\u1ee7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Thu_hai_giam_rui_ro_trong_ke_khai_va_xac_dinh_gia\" >Th\u1ee9 hai, gi\u1ea3m r\u1ee7i ro trong k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><\/ul><\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255_co_yeu_cau_bao_mat_thong_tin_khong\" >Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f3 y\u00eau c\u1ea7u b\u1ea3o m\u1eadt th\u00f4ng tin kh\u00f4ng?<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Co_so_du_lieu_trong_ke_khai_xac_dinh_gia_gom_nhung_gi\" >C\u01a1 s\u1edf d\u1eef li\u1ec7u trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 g\u1ed3m nh\u1eefng g\u00ec?<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Thu_tu_uu_tien_co_so_du_lieu\" >\u6570\u636e\u5e93\u4f18\u5148\u7ea7\u987a\u5e8f<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Doanh_nghiep_co_giao_dich_lien_ket_can_chuan_bi_gi_de_nang_cao_tuan_thu\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 n\u00e2ng cao tu\u00e2n th\u1ee7?<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Vi_sao_doanh_nghiep_can_quan_tam_den_chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255_duoc_quy_dinh_o_dau\"><\/span><b>Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 10 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111\u1eb7t trong nh\u00f3m tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd r\u1ee7i ro, ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u1ee7a h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp cho ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 hi\u1ec3u n\u1ed9i dung n\u00e0y theo ba y\u1ebfu t\u1ed1 ch\u00ednh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>C\u01a1 s\u1edf tri\u1ec3n khai<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd r\u1ee7i ro<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd r\u1ee7i ro<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vi\u1ec7c tri\u1ec3n khai ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u1ee7a h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng h\u1ed7 tr\u1ee3 ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, Ngh\u1ecb \u0111\u1ecbnh 255 kh\u00f4ng quy \u0111\u1ecbnh r\u1eb1ng m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t c\u01a1 ch\u1ebf mi\u1ec5n ho\u1eb7c gi\u1ea3m ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1. Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 c\u01a1 ch\u1ebf h\u1ed7 tr\u1ee3 do c\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n, nguy\u00ean t\u1eafc n\u00eau tr\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255_gom_nhung_noi_dung_nao\"><\/span><b>Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5283\" aria-describedby=\"caption-attachment-5283\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5283\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-gom-nhung-noi-dung-nao.jpg\" alt=\"Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-gom-nhung-noi-dung-nao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-gom-nhung-noi-dung-nao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-gom-nhung-noi-dung-nao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-gom-nhung-noi-dung-nao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-gom-nhung-noi-dung-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5283\" class=\"wp-caption-text\">Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 10 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh 04 n\u1ed9i dung quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_chuong_trinh_ho_tro_tren_co_so_quan_ly_rui_ro\"><\/span><b>X\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u98ce\u9669\u7ba1\u7406\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u1ee7a h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u7a0e\u6536\u7ba1\u7406\u7684\u6cd5\u5f8b\u89c4\u5b9a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u9700\u8981\u6ce8\u610f\u7684\u51e0\u70b9\uff1a<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 255 s\u1eed d\u1ee5ng c\u00e1ch ti\u1ebfp c\u1eadn qu\u1ea3n l\u00fd r\u1ee7i ro. Do \u0111\u00f3, vi\u1ec7c qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111\u1eb7t trong t\u1ed5ng th\u1ec3 c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf d\u1ef1a tr\u00ean th\u00f4ng tin, d\u1eef li\u1ec7u v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u0169ng ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc chung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_bo_ty_suat_loi_nhuan_nganh_de_ho_tro_nguoi_nop_thue\"><\/span><b>C\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh \u0111\u1ec3 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd kh\u00e1c c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 c\u0103n c\u1ee9 d\u1eef li\u1ec7u k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 c\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh theo:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eebng l\u0129nh v\u1ef1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eebng \u0111\u1ecba b\u00e0n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 255 x\u00e1c \u0111\u1ecbnh r\u00f5 l\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span><b>k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u00f3 \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p khi \u0111\u00e1nh gi\u00e1 ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa vi\u1ec7c c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh \u0111\u1ec3 h\u1ed7 tr\u1ee3 v\u00e0 vi\u1ec7c doanh nghi\u1ec7p m\u1eb7c nhi\u00ean s\u1eed d\u1ee5ng m\u1ed9t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 l\u00e0m k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255 v\u1eabn y\u00eau c\u1ea7u vi\u1ec7c k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, 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 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_thue_ho_tro_doanh_nghiep_giam_rui_ro_tuan_thu_nhu_the_nao\"><\/span><b>C\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro tu\u00e2n th\u1ee7 nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 10 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255, khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255, c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00e2ng cao t\u00ednh tu\u00e2n th\u1ee7, gi\u1ea3m r\u1ee7i ro trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, tr\u1ecdng t\u00e2m c\u1ee7a c\u01a1 ch\u1ebf n\u00e0y n\u1eb1m \u1edf hai v\u1ea5n \u0111\u1ec1:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhat_nang_cao_tinh_tuan_thu\"><\/span><b>Th\u1ee9 nh\u1ea5t, n\u00e2ng cao t\u00ednh tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh. Ngh\u1ecb \u0111\u1ecbnh 255 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ee9ng minh vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; \u0111\u1ed3ng th\u1eddi k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1c ph\u1ee5 l\u1ee5c quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_hai_giam_rui_ro_trong_ke_khai_va_xac_dinh_gia\"><\/span><b>Th\u1ee9 hai, gi\u1ea3m r\u1ee7i ro trong k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ee7i ro trong giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ho\u1eb7c s\u1eed d\u1ee5ng d\u1eef li\u1ec7u ch\u01b0a ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u v\u00e0 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u thay v\u00ec ch\u1ec9 x\u1eed l\u00fd khi ph\u00e1t sinh y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255_co_yeu_cau_bao_mat_thong_tin_khong\"><\/span><b>Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f3 y\u00eau c\u1ea7u b\u1ea3o m\u1eadt th\u00f4ng tin kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5282\" aria-describedby=\"caption-attachment-5282\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5282\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-co-yeu-cau-bao-mat-thong-tin-khong.jpg\" alt=\"Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f3 y\u00eau c\u1ea7u b\u1ea3o m\u1eadt th\u00f4ng tin kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-co-yeu-cau-bao-mat-thong-tin-khong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-co-yeu-cau-bao-mat-thong-tin-khong-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-co-yeu-cau-bao-mat-thong-tin-khong-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-co-yeu-cau-bao-mat-thong-tin-khong-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-co-yeu-cau-bao-mat-thong-tin-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5282\" class=\"wp-caption-text\">Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f3 y\u00eau c\u1ea7u b\u1ea3o m\u1eadt th\u00f4ng tin kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. \u0110i\u1ec3m d kho\u1ea3n 10 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin, d\u1eef li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p khi tham gia ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t n\u1ed9i dung quan tr\u1ecdng trong c\u01a1 ch\u1ebf ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, th\u00f4ng tin \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ph\u00e2n t\u00edch th\u01b0\u1eddng c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u91d1\u989d\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch gi\u00e1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin t\u00e0i ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u so s\u00e1nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6587\u4ef6\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd cho vi\u1ec7c doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin, d\u1eef li\u1ec7u trong ph\u1ea1m vi ch\u01b0\u01a1ng tr\u00ecnh theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_du_lieu_trong_ke_khai_xac_dinh_gia_gom_nhung_gi\"><\/span><b>C\u01a1 s\u1edf d\u1eef li\u1ec7u trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 17, c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c 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 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 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;\">Th\u00f4ng tin, d\u1eef li\u1ec7u c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c 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;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 c\u00f4ng b\u1ed1 c\u00f4ng khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf, kho\u1ea3n 2 \u0110i\u1ec1u 17 quy \u0111\u1ecbnh 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 bao g\u1ed3m c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u n\u00eau tr\u00ean v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_co_so_du_lieu\"><\/span><b>\u6570\u636e\u5e93\u4f18\u5148\u7ea7\u987a\u5e8f<\/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 c\u00f2n quy \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u:<\/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 doanh nghi\u1ec7p c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n; th\u00f4ng tin 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; C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia; th\u00f4ng tin do c\u00e1c c\u01a1 quan b\u1ed9, ng\u00e0nh ho\u1eb7c ngu\u1ed3n ch\u00ednh th\u1ee9c kh\u00e1c 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\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ba1\u7406\u6570\u636e\u5e93\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1eed d\u1ee5ng d\u1eef li\u1ec7u 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 255.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi chu\u1ea9n b\u1ecb ph\u00e2n t\u00edch so s\u00e1nh cho giao d\u1ecbch li\u00ean k\u1ebft. Kh\u00f4ng ch\u1ec9 c\u1ea7n c\u00f3 d\u1eef li\u1ec7u, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i quan t\u00e2m \u0111\u1ebfn <\/span><b>ngu\u1ed3n d\u1eef li\u1ec7u, t\u00ednh ph\u00f9 h\u1ee3p v\u00e0 nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_can_chuan_bi_gi_de_nang_cao_tuan_thu\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 n\u00e2ng cao tu\u00e2n th\u1ee7?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 kh\u00f4ng thay th\u1ebf ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p. Theo \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam; ch\u1ee9ng minh vi\u1ec7c ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; k\u00ea khai th\u00f4ng tin theo c\u00e1c ph\u1ee5 l\u1ee5c v\u00e0 l\u1eadp, l\u01b0u gi\u1eef, cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t \u00edt nh\u1ea5t c\u00e1c nh\u00f3m c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung c\u1ea7n r\u00e0 so\u00e1t<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee5c ti\u00eau tu\u00e2n th\u1ee7<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5173\u7cfb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh nghi\u1ec7p c\u00f3 thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng hay kh\u00f4ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c giao d\u1ecbch ph\u00e1t sinh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00ea khai Ph\u1ee5 l\u1ee5c I<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o th\u00f4ng tin \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch so s\u00e1nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh giao d\u1ecbch theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5b9a\u4ef7\u65b9\u6cd5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u so s\u00e1nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ngu\u1ed3n d\u1eef li\u1ec7u v\u00e0 t\u00ednh ph\u00f9 h\u1ee3p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6863\u6848<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e00\u81f4\u6027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u gi\u1eefa BCTC, t\u1edd khai thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 c\u01a1 s\u1edf \u0111\u1ed1i chi\u1ebfu<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c r\u00e0 so\u00e1t s\u1edbm c\u00f3 th\u1ec3 gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n ho\u1eb7c khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u8fd9\u4e00\u70b9\u3002<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> <b>\u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ph\u1ea1m vi \u00e1p d\u1ee5ng, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u00e1c r\u1ee7i ro tu\u00e2n th\u1ee7 theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_quan_tam_den_chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255 \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a nhi\u1ec1u v\u00e0o d\u1eef li\u1ec7u, ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro. \u0110i\u1ec1u n\u00e0y khi\u1ebfn vi\u1ec7c chu\u1ea9n h\u00f3a th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 vai tr\u00f2 quan tr\u1ecdng h\u01a1n trong c\u00f4ng t\u00e1c tu\u00e2n th\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft: X\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t giao d\u1ecbch: X\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, vay, cho vay, giao d\u1ecbch t\u00e0i ch\u00ednh, chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00e0 c\u00e1c giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra d\u1eef li\u1ec7u: X\u00e1c \u0111\u1ecbnh ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 ch\u00ednh s\u00e1ch gi\u00e1: Xem x\u00e9t gi\u00e1 giao d\u1ecbch v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1: \u0110\u1ea3m b\u1ea3o c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 s\u1ed1 li\u1ec7u c\u00f3 th\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u: Ki\u1ec3m tra s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1, c\u00f3 th\u1ec3 tham kh\u1ea3o<\/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\/\"> \u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t d\u1eef li\u1ec7u, ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/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;\">Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, theo \u0111\u00f3 c\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd r\u1ee7i ro, kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u1ee7a h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf n\u00e0y bao g\u1ed3m vi\u1ec7c c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 n\u00e2ng cao t\u00ednh tu\u00e2n th\u1ee7, gi\u1ea3m r\u1ee7i ro trong k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; c\u0103n c\u1ee9 d\u1eef li\u1ec7u k\u00ea khai \u0111\u1ec3 c\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh theo l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n ho\u1eb7c nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u0111\u1ed3ng th\u1eddi b\u1ea3o m\u1eadt th\u00f4ng tin, d\u1eef li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p khi tham gia ch\u01b0\u01a1ng tr\u00ecnh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi c\u01a1 ch\u1ebf h\u1ed7 tr\u1ee3, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai, ph\u00e2n t\u00edch, x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 30\/06\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00ean c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi, r\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch ph\u00e1t sinh, d\u1eef li\u1ec7u so s\u00e1nh v\u00e0 h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><b>\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/a><\/span><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><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/b><\/a><\/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\"> <b>\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/b><span style=\"font-weight: 400;\">\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><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/b><\/a><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>","protected":false},"excerpt":{"rendered":"<p>Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 m\u1ed9t n\u1ed9i dung m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd trong c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Theo kho\u1ea3n 10 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5281,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5280","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\/5280","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=5280"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5280\/revisions"}],"predecessor-version":[{"id":5284,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5280\/revisions\/5284"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5281"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}