{"id":5330,"date":"2026-10-14T08:39:41","date_gmt":"2026-10-14T01:39:41","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5330"},"modified":"2026-10-14T08:39:41","modified_gmt":"2026-10-14T01:39:41","slug":"ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/","title":{"rendered":"K\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai b\u00ean li\u00ean k\u1ebft, nh\u1ea7m c\u1ed9t gi\u00e1 tr\u1ecb ho\u1eb7c \u00e1p d\u1ee5ng ch\u01b0a \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 khi\u1ebfn d\u1eef li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c kh\u00f4ng nh\u1ea5t qu\u00e1n v\u1edbi h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a h\u01b0\u1edbng d\u1eabn theo t\u1eebng m\u1ee5c c\u1ee7a Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, gi\u00fap ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch thu\u1ebf x\u00e1c \u0111\u1ecbnh n\u1ed9i dung c\u1ea7n \u0111i\u1ec1n v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u01b0u \u00fd.<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Vi_sao_can_ke_khai_dung_cac_chi_tieu_Mau_Phu_luc_I_Nghi_dinh_255\" >V\u00ec sao c\u1ea7n k\u00ea khai \u0111\u00fang c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Huong_dan_ke_khai_cac_chi_tieu_Mau_Phu_luc_I_Nghi_dinh_255\" >H\u01b0\u1edbng d\u1eabn k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255<\/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\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Muc_I_Thong_tin_ve_cac_ben_lien_ket\" >M\u1ee5c I: Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Muc_II_Cac_truong_hop_duoc_mien_ke_khai_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >M\u1ee5c II: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\" >M\u1ee5c III: Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_khi_xac_dinh_gia_giao_dich_lien_ket\" >M\u1ee5c IV: K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Nguoi_nop_thue_thuoc_nganh_san_xuat_thuong_mai_dich_vu\" >Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c ng\u00e0nh s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Nguoi_nop_thue_thuoc_nganh_ngan_hang_tin_dung\" >Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c ng\u00e0nh ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Nguoi_nop_thue_la_cong_ty_chung_khoan\" >Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00f4ng ty ch\u1ee9ng kho\u00e1n<\/a><\/li><\/ul><\/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\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/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\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_ke_khai_cac_chi_tieu_Mau_Phu_luc_I_Nghi_dinh_255\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255<\/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\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Doanh_nghiep_duoc_mien_lap_ho_so_giao_dich_lien_ket_co_phai_ke_khai_toan_bo_Phu_luc_I_khong\" >Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i k\u00ea khai to\u00e0n b\u1ed9 Ph\u1ee5 l\u1ee5c I kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Thong_tin_chung_tren_Phu_luc_I_lay_tu_dau\" >Th\u00f4ng tin chung tr\u00ean Ph\u1ee5 l\u1ee5c I l\u1ea5y t\u1eeb \u0111\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Neu_khong_xac_dinh_rieng_duoc_chi_phi_cho_tung_nhom_giao_dich_thi_xu_ly_the_nao\" >N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed cho t\u1eebng nh\u00f3m giao d\u1ecbch th\u00ec x\u1eed l\u00fd 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/#Khi_nao_can_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Khi n\u00e0o c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_ke_khai_dung_cac_chi_tieu_Mau_Phu_luc_I_Nghi_dinh_255\"><\/span><b>V\u00ec sao c\u1ea7n k\u00ea khai \u0111\u00fang c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I 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;\">Ph\u1ee5 l\u1ee5c I t\u1eadp h\u1ee3p th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Khi k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255 ch\u00ednh x\u00e1c, tr\u01b0\u1edbc h\u1ebft c\u1ea7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 hay v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1ee5c li\u00ean quan. Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ed3ng ngh\u0129a v\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 n\u1ed9i dung c\u1ee7a ph\u1ee5 l\u1ee5c; c\u00e1ch k\u00ea khai c\u00f2n ph\u1ee5 thu\u1ed9c c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u1ea7n r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket\/\"> k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 chuy\u00ean s\u00e2u, xem th\u00eam<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p c\u0169ng n\u00ean ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/mien-lap-ho-so-giao-dich-lien-ket\/\"> mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi l\u1ef1a ch\u1ecdn c\u00e1ch k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_cac_chi_tieu_Mau_Phu_luc_I_Nghi_dinh_255\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5334\" aria-describedby=\"caption-attachment-5334\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5334\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-ke-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-ke-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-ke-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-ke-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-ke-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-ke-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5334\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y gi\u1eef c\u1ea5u tr\u00fac theo c\u00e1c ph\u1ea7n c\u1ee7a Ph\u1ee5 l\u1ee5c I, \u0111\u1ed3ng th\u1eddi tr\u00ecnh b\u00e0y l\u1ea1i \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc d\u1ec5 tra c\u1ee9u. Khi th\u1ef1c hi\u1ec7n k\u00ea khai th\u1ef1c t\u1ebf, c\u1ea7n \u01b0u ti\u00ean \u0111\u1ed1i chi\u1ebfu bi\u1ec3u m\u1eabu v\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ch\u00ednh th\u1ee9c \u0111ang \u00e1p d\u1ee5ng; kh\u00f4ng suy di\u1ec5n ngo\u00e0i h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ee5 l\u1ee5c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=I=pFek5ERTTn&amp;mode===JoMWIyNW5YM0JzWHpFPQWT\" rel=\"nofollow noopener\" target=\"_blank\"> Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn k\u00ea khai m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau M\u1eabu Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft 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;\">K\u1ef3 t\u00ednh thu\u1ebf: Ghi th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ef3 t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: T\u1eeb ch\u1ec9 ti\u00eau [1] \u0111\u1ebfn [9] ghi th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u00f4ng tin \u0111\u00e3 ghi t\u1ea1i T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c I th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f9ng MAN &#8211; Master Accountant Network \u0111i s\u00e2u v\u00e0o ph\u1ea7n chi ti\u1ebft k\u00ea khai:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_I_Thong_tin_ve_cac_ben_lien_ket\"><\/span><b>M\u1ee5c I: Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i c\u1ed9t (2) ghi \u0111\u1ea7y \u0111\u1ee7 t\u00ean c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1ed5 ch\u1ee9c th\u00ec ghi theo th\u00f4ng tin t\u1ea1i gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; l\u00e0 c\u00e1 nh\u00e2n th\u00ec ghi theo th\u00f4ng tin t\u1ea1i th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n, h\u1ed9 chi\u1ebfu, gi\u1ea5y t\u1edd \u0111\u1ecbnh danh c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ngo\u00e0i Vi\u1ec7t Nam th\u00ec ghi theo th\u00f4ng tin t\u1ea1i v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0 gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh, h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn giao d\u1ecbch c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed9t (3): Ghi t\u00ean qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed9t (4) ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam th\u00ec ghi \u0111\u1ee7 m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ngo\u00e0i Vi\u1ec7t Nam th\u00ec ghi \u0111\u1ee7 m\u00e3 s\u1ed1 thu\u1ebf, m\u00e3 \u0111\u1ecbnh danh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ebfu kh\u00f4ng c\u00f3 th\u00ec ghi r\u00f5 l\u00fd do.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed9t (5): C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft k\u00ea khai h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng b\u00ean li\u00ean k\u1ebft b\u1eb1ng c\u00e1ch \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft thu\u1ed9c nhi\u1ec1u h\u01a1n m\u1ed9t h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_II_Cac_truong_hop_duoc_mien_ke_khai_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>M\u1ee5c II: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh 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;\">N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1ea1i C\u1ed9t (2) th\u00ec \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u00f4 thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (3).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u00e1nh d\u1ea5u v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (3) v\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai c\u00e1c m\u1ee5c III v\u00e0 IV Ph\u1ee5 l\u1ee5c I k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai c\u00e1c m\u1ee5c III v\u00e0 IV theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u00e1c ph\u1ea7n m\u1ee5c III v\u00e0 m\u1ee5c IV<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u00e1c ph\u1ea7n m\u1ee5c II v\u00e0 m\u1ee5c IV.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>M\u1ee5c III: Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_5332\" aria-describedby=\"caption-attachment-5332\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5332\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/e-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-ve-thong-tin-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"K\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255 v\u1ec1 th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/e-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-ve-thong-tin-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/e-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-ve-thong-tin-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/e-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-ve-thong-tin-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/e-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-ve-thong-tin-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/e-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-ve-thong-tin-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5332\" class=\"wp-caption-text\">K\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255 v\u1ec1 th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> n\u00e0y v\u00e0 \u0111\u00e3 k\u00ea khai \u0111\u00e1nh d\u1ea5u (x) v\u00e0o c\u1ed9t 3 t\u1ea1i d\u00f2ng a ho\u1eb7c d\u00f2ng c ch\u1ec9 ti\u00eau mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a M\u1ee5c II Ph\u1ee5 l\u1ee5c I k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u1ef1c hi\u1ec7n k\u00ea khai m\u1ee5c n\u00e0y 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;\">C\u1ed9t (3), (7) v\u00e0 (12): K\u00ea khai nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ea7n \u0110.2 Ph\u1ee5 l\u1ee5c n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (4), (5), (6), (8), (9), (10) v\u00e0 (11): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i C\u1ed9t (3) c\u1ed9ng (+) C\u1ed9t (7) c\u1ee7a d\u00f2ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y k\u00ea khai nh\u01b0 sau:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu b\u00e1n ra cho c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, bao g\u1ed3m: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp kh\u00e1c (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu h\u1ed9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (7): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed ph\u1ea3i tr\u1ea3 cho c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, bao g\u1ed3m: Chi ph\u00ed h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 mua v\u00e0o, chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 chi ph\u00ed kh\u00e1c (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi h\u1ed9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (4), (5), (6), (8), (9), (10), (11), (12) v\u00e0 (13): \u0110\u1ec3 tr\u1ed1ng kh\u00f4ng ph\u1ea3i k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4), (7) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau H\u00e0ng h\u00f3a c\u1ed9ng (+) D\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cH\u00e0ng h\u00f3a\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4), (7) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau H\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ed9ng (+) H\u00e0ng h\u00f3a kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cH\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u201d v\u00e0 c\u00e1c d\u00f2ng chi ti\u1ebft \u201cB\u00ean li\u00ean k\u1ebft A\u201d, \u201cB\u00ean li\u00ean k\u1ebft B\u201d,&#8230;:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (7): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh t\u1eeb mua ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft theo gi\u00e1 tr\u1ecb t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (4) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh t\u1eeb mua ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (6) v\u00e0 (10).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cH\u00e0ng h\u00f3a kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u201d v\u00e0 c\u00e1c d\u00f2ng chi ti\u1ebft \u201cB\u00ean li\u00ean k\u1ebft A\u201d, \u201cB\u00ean li\u00ean k\u1ebft B\u201d,&#8230;:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (7): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh t\u1eeb mua ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft theo gi\u00e1 tr\u1ecb t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (4) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh t\u1eeb mua ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (6) v\u00e0 (10).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cD\u1ecbch v\u1ee5\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4), (7) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau \u201cNghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n\u201d c\u1ed9ng (+) \u201cQu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb\u201d c\u1ed9ng (+) \u201cQu\u1ea3n l\u00fd kinh doanh v\u00e0 t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o\u201d c\u1ed9ng (+) \u201cHo\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u201d c\u1ed9ng (+) \u201cD\u1ecbch v\u1ee5 kh\u00e1c\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau \u201cNghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n\u201d; \u201cQu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb\u201d; \u201cQu\u1ea3n l\u00fd kinh doanh v\u00e0 t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o\u201d; \u201cHo\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 D\u1ecbch v\u1ee5 kh\u00e1c\u201d, v\u00e0 chi ti\u1ebft theo t\u1eebng \u201cB\u00ean li\u00ean k\u1ebft A\u201d, \u201cB\u00ean li\u00ean k\u1ebft B\u201d, &#8230;:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (7): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (4) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (6) v\u00e0 C\u1ed9t (10).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i c\u1ed9t (6) v\u00e0 (10) ghi t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau theo t\u1eebng b\u00ean li\u00ean k\u1ebft k\u00fd hi\u1ec7u vi\u1ebft t\u1eaft t\u00ean ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u1ea5u th\u00e0nh gi\u00e1 tr\u1ecb b\u00e1n ra cho b\u00ean li\u00ean k\u1ebft v\u00e0 gi\u00e1 tr\u1ecb mua v\u00e0o t\u1eeb b\u00ean li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, c\u1ee5 th\u1ec3 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;\">PP1: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PP2: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PP3: Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ti\u1ebft trong ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PP2.1: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PP2.2: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PP2.3: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua m\u00e1y m\u00f3c t\u1eeb b\u00ean li\u00ean k\u1ebft A tr\u00ean c\u01a1 s\u1edf ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, t\u1ea1i d\u00f2ng ch\u1ec9 ti\u00eau H\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb b\u00ean li\u00ean k\u1ebft A C\u1ed9t (10): Ghi PP1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu ph\u00ed d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd cung c\u1ea5p cho b\u00ean li\u00ean k\u1ebft B tr\u00ean c\u01a1 s\u1edf ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i, t\u1ea1i d\u00f2ng ch\u1ec9 ti\u00eau Qu\u1ea3n l\u00fd kinh doanh v\u00e0 t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o cho b\u00ean li\u00ean k\u1ebft B C\u1ed9t (6): Ghi PP2.2.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (5) v\u00e0 (9): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (11): Ghi l\u1ee3i nhu\u1eadn t\u0103ng do x\u00e1c \u0111\u1ecbnh l\u1ea1i theo gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (12): Ghi l\u1ea7n l\u01b0\u1ee3t t\u1ed5ng gi\u00e1 tr\u1ecb thu h\u1ed9, t\u1ed5ng gi\u00e1 tr\u1ecb chi h\u1ed9, t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (13): Ghi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng APA v\u00e0 \u0111\u1ec3 tr\u1ed1ng c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau ghi s\u1ed1 li\u1ec7u t\u1ed5ng gi\u00e1 tr\u1ecb.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_khi_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>M\u1ee5c IV: K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_5333\" aria-describedby=\"caption-attachment-5333\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5333\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-ve-ket-qua-san-xuat-kinh-doanh.jpg\" alt=\"K\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255 v\u1ec1 k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-ve-ket-qua-san-xuat-kinh-doanh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-ve-ket-qua-san-xuat-kinh-doanh-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-ve-ket-qua-san-xuat-kinh-doanh-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-ve-ket-qua-san-xuat-kinh-doanh-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-cac-chi-tieu-Mau-Phu-luc-I-Nghi-dinh-255-ve-ket-qua-san-xuat-kinh-doanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5333\" class=\"wp-caption-text\">K\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255 v\u1ec1 k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00fd th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA)\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u201cC\u00f3\u201d n\u1ebfu \u0111\u00e3 k\u00fd APA \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng v\u1edbi c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00fd APA v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u201cKh\u00f4ng\u201d v\u00e0 \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i C\u1ed9t (4) b\u1ea3ng k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i m\u1ee5c n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu ho\u1eb7c doanh thu v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ch\u1ec9 k\u00ea khai t\u1ea1i C\u1ed9t (6) c\u1ee7a b\u1ea3ng k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c n\u00e0y.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_nop_thue_thuoc_nganh_san_xuat_thuong_mai_dich_vu\"><\/span><b>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c ng\u00e0nh s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai \u0111\u00e1nh d\u1ea5u (x) v\u00e0o C\u1ed9t 3 t\u1ea1i d\u00f2ng 2a mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a M\u1ee5c II Ph\u1ee5 l\u1ee5c I k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/b><span style=\"font-weight: 400;\">, th\u1ef1c hi\u1ec7n k\u00ea khai theo h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (1), (2), (3), (4), (5), (6), (7), (8), (8.1), (9), (9.1), (9.1.a), (9.1.b), (10), (11) v\u00e0 (12):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb s\u1ed1 li\u1ec7u t\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (13), (14), (15), (15.1), (15.2), (15.3), (15.4), (15.5) v\u00e0 (16) x\u00e1c \u0111\u1ecbnh v\u00e0 t\u00ednh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (17): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai \u0111\u00e1nh d\u1ea5u (x) v\u00e0o C\u1ed9t 3 t\u1ea1i d\u00f2ng 2c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a M\u1ee5c II Ph\u1ee5 l\u1ee5c I k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/b><span style=\"font-weight: 400;\">, th\u1ef1c hi\u1ec7n k\u00ea khai theo h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (1), (2), (3), (4), (5), (6), (7), (8), (8.1), (9), (9.1), (9.1.a), (9.1.b), (10), (11) v\u00e0 (12):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb s\u1ed1 li\u1ec7u t\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (13), (14), (15), (15.1), (15.2), (15.3), (15.4), (15.5) v\u00e0 (16) x\u00e1c \u0111\u1ecbnh v\u00e0 t\u00ednh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cT\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (2): Ghi c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u00ean doanh thu thu\u1ea7n t\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau (17.1), (17.2), (17.3), (17&#8230;) theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t 6: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai gi\u00e1 tr\u1ecb L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u00ean doanh thu thu\u1ea7n \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n kinh doanh nhi\u1ec1u h\u01a1n m\u1ed9t l\u0129nh v\u1ef1c, theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang doanh thu, chi ph\u00ed c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c ho\u1eb7c theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed ph\u00e1t sinh c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang theo t\u1eebng l\u0129nh v\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n kinh doanh nhi\u1ec1u h\u01a1n m\u1ed9t l\u0129nh v\u1ef1c kh\u00f4ng theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c doanh thu v\u00e0 chi ph\u00ed c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c th\u1ef1c hi\u1ec7n k\u00ea khai theo l\u0129nh v\u1ef1c c\u00f3 t\u1ef7 su\u1ea5t cao nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/b><span style=\"font-weight: 400;\">, k\u00ea khai nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh gi\u00e1 theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp theo gi\u00e1 tr\u1ecb ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u\u201d v\u00e0 \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai t\u01b0\u01a1ng \u1ee9ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cDoanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4), (5) v\u00e0 (6) c\u00f3 gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cDoanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau \u201cChi ph\u00ed b\u00e1n h\u00e0ng\u201d v\u00e0 \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean li\u00ean k\u1ebft b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau chi ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo d\u00f5i h\u1ea1ch to\u00e1n v\u00e0 ghi gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n, x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi chi ph\u00ed t\u1eeb b\u00ean li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh gi\u00e1 theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; theo APA v\u00e0 giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi C\u1ed9t (3), (4) v\u00e0 (5). Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u01b0\u1ee3c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p nh\u1ea5t theo m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n, nh\u00e2n l\u1ef1c ho\u1eb7c y\u1ebfu t\u1ed1 kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 ghi gi\u00e1 tr\u1ecb chi ph\u00ed ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng (3), (4) v\u00e0 (5)<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cDoanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cL\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay\u201d: Ghi gi\u00e1 tr\u1ecb ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay t\u00ednh v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh trong k\u1ef3.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb theo x\u00e1c \u0111\u1ecbnh t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, theo APA \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 gi\u00e1 tr\u1ecb ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed t\u00e0i ch\u00ednh\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u00e3i ti\u1ec1n vay d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh\u201d: Ghi gi\u00e1 tr\u1ecb chi ph\u00ed l\u00e3i vay t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb theo x\u00e1c \u0111\u1ecbnh t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, theo APA \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 gi\u00e1 tr\u1ecb ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed kh\u1ea5u hao \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed kh\u1ea5u hao \u0111\u00e3 t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed b\u00e1n h\u00e0ng\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cDoanh thu t\u00e0i ch\u00ednh\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed t\u00e0i ch\u00ednh\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed b\u00e1n h\u00e0ng\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao trong k\u1ef3\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u00e3i vay\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cL\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed kh\u1ea5u hao\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cT\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 tr\u00ean t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao trong k\u1ef3\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m b\u1eb1ng (=) gi\u00e1 tr\u1ecb [ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u00e3i ti\u1ec1n vay\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cL\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay\u201d] chia (:) gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau \u201cT\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao trong k\u1ef3\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cT\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (2): Ghi c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau (17.1), (17.2), (17.3),&#8230; t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (4): Ghi gi\u00e1 tr\u1ecb t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (5) v\u00e0 (6): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 \u00e1p d\u1ee5ng L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u00ean t\u1ed5ng chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn thu\u1ea7n trong k\u1ef3 t\u00ednh thu\u1ebf, t\u1ea1i C\u1ed9t (2) ch\u1ec9 ti\u00eau (17.1): Ghi L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u00ean t\u1ed5ng chi ph\u00ed v\u00e0 k\u00ea khai m\u1ee9c t\u1ef7 su\u1ea5t t\u01b0\u01a1ng \u1ee9ng theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 \u00e1p d\u1ee5ng L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u00ean t\u1ed5ng chi ph\u00ed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u00ean doanh thu thu\u1ea7n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng ph\u00e2n ph\u1ed1i theo APA, t\u1ea1i C\u1ed9t (2) ch\u1ec9 ti\u00eau (17.1) v\u00e0 (17.2): Ghi L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u00ean t\u1ed5ng chi ph\u00ed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t t\u1ea1i ch\u1ec9 ti\u00eau (17.1) v\u00e0 k\u00ea khai t\u1ef7 su\u1ea5t t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (3); ghi L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u00ean doanh thu thu\u1ea7n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng ph\u00e2n ph\u1ed1i t\u1ea1i ch\u1ec9 ti\u00eau (17.2) v\u00e0 k\u00ea khai t\u1ef7 su\u1ea5t t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (4).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n nhi\u1ec1u ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00e1c nhau th\u00ec k\u00ea khai k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ri\u00eang \u0111\u1ed1i v\u1edbi t\u1eebng ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_nop_thue_thuoc_nganh_ngan_hang_tin_dung\"><\/span><b>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c ng\u00e0nh ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng k\u00fd APA x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3), theo APA t\u1ea1i C\u1ed9t (4) v\u00e0 theo gi\u00e1 tr\u1ecb ghi s\u1ed5 k\u1ebf to\u00e1n ph\u00e1t sinh v\u1edbi b\u00ean \u0111\u1ed9c l\u1eadp t\u1ea1i C\u1ed9t (5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb Chi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb Chi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp l\u00e3i thu\u1ea7n\u201d:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 tr\u1eeb (-) ch\u1ec9 ti\u00eau Chi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau Chi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i h\u1ed1i\u201d, \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb mua b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh\u201d, \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb mua b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau Chi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp t\u1eeb g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cChi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu nh\u1eadp v\u00e0 c\u00e1c kho\u1ea3n thu c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 doanh thu t\u1ea1i C\u1ed9t (3), (4) v\u00e0 (5) \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau chi ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ea1ch to\u00e1n, x\u00e1c \u0111\u1ecbnh ri\u00eang t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng kho\u1ea3n thu c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 doanh thu t\u1ea1i c\u00e1c c\u1ed9t (3), (4), (5) v\u00e0 ghi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, x\u00e1c \u0111\u1ecbnh ri\u00eang. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u01b0\u1ee3c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p nh\u1ea5t theo m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n, nh\u00e2n l\u1ef1c ho\u1eb7c y\u1ebfu t\u1ed1 kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 ghi gi\u00e1 tr\u1ecb chi ph\u00ed ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng (3), (4) v\u00e0 (5).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d: Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh 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;\">C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp l\u00e3i thu\u1ea7n\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i h\u1ed1i\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb mua b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb mua b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp t\u1eeb g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau: \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cT\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cT\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (2): Ghi c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau (18.1), (18.2), (18.3) &#8230; t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (4): Ghi gi\u00e1 tr\u1ecb t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (5) v\u00e0 (6): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_nop_thue_la_cong_ty_chung_khoan\"><\/span><b>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00f4ng ty ch\u1ee9ng kho\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai \u0111\u00e1nh d\u1ea5u (x) v\u00e0o C\u1ed9t 3 t\u1ea1i d\u00f2ng 2a M\u1ee5c II Ph\u1ee5 l\u1ee5c I<\/b><span style=\"font-weight: 400;\"> k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, th\u1ef1c hi\u1ec7n k\u00ea khai theo h\u01b0\u1edbng d\u1eabn nh\u01b0 sau<\/span><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (1.1.a), (1.1.b), (1.1.c), (1.2), (1.3), (1.4), (1.5), (1.6), (1.7), (1.8), (1.9), (1.10), (1.11), (2.1.a), (2.1.b), (2.1.c), (2.2), (2.3), (2.4), (2.5), (2.6), (2.7), (2.8), (2.9), (2.10), (2.11), (2.12), (3.1), (3.2), (3.3), (3.4), (4.1), (4.2), (4.3), (4.4), (4.5), (5), (6), (7) v\u00e0 (10):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb s\u1ed1 li\u1ec7u t\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (15): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, k\u00ea khai nh\u01b0 sa<\/span><span style=\"font-weight: 400;\">u:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (1.1.a), (1.1.b), (1.1.c), (1.2), (1.3), (1.4), (1.5), (1.6), (1.7), (1.8), (1.9), (1.10), (1.11), (2.1.a), (2.1.b), (2.1.c), (2.2), (2.3), (2.4), (2.5), (2.6), (2.7), (2.8), (2.9), (2.10), (2.11), (2.12), (3.1), (3.2), (3.3), (3.4), (4.1), (4.2), (4.3), (4.4), (4.5), (5), (6) v\u00e0 (10):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng k\u00fd APA x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3), theo APA t\u1ea1i C\u1ed9t (4) v\u00e0 theo gi\u00e1 tr\u1ecb ghi s\u1ed5 k\u1ebf to\u00e1n ph\u00e1t sinh v\u1edbi b\u00ean \u0111\u1ed9c l\u1eadp t\u1ea1i C\u1ed9t (5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau chi ph\u00ed ph\u00e1t sinh trong k\u1ef3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo d\u00f5i h\u1ea1ch to\u00e1n v\u00e0 ghi gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n, x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi chi ph\u00ed t\u1eeb b\u00ean li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh gi\u00e1 theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; theo APA v\u00e0 giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi C\u1ed9t (3), (4) v\u00e0 (5). Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u01b0\u1ee3c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p nh\u1ea5t theo m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n, nh\u00e2n l\u1ef1c ho\u1eb7c y\u1ebfu t\u1ed1 kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 ghi gi\u00e1 tr\u1ecb chi ph\u00ed ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng (3), (4) v\u00e0 (5).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau \u201cK\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cT\u1ed5ng Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3\u201d tr\u1eeb (-) \u201cT\u1ed5ng l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cT\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 tr\u00ean t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m b\u1eb1ng (=) gi\u00e1 tr\u1ecb [ch\u1ec9 ti\u00eau \u201cT\u1ed5ng Chi ph\u00ed l\u00e3i ti\u1ec1n vay\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cT\u1ed5ng l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay\u201d] chia (:) gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cT\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (2): Ghi c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau (15.1), (15.2), (15.3), &#8230; t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 3 \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (4): Ghi gi\u00e1 tr\u1ecb t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (5) v\u00e0 (6): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255 c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng v\u00e0 d\u1eef li\u1ec7u th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec3m c\u1ea7n ch\u00fa \u00fd kh\u00f4ng ch\u1ec9 l\u00e0 \u0111i\u1ec1n \u0111\u1ee7 ch\u1ec9 ti\u00eau m\u00e0 c\u00f2n l\u00e0 ch\u1ecdn \u0111\u00fang di\u1ec7n mi\u1ec5n tr\u1eeb, ph\u00e2n lo\u1ea1i giao d\u1ecbch v\u00e0 b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u gi\u1eefa ph\u1ee5 l\u1ee5c v\u1edbi s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u01b0a ch\u1eafc v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 t\u00ecnh h\u00ecnh giao d\u1ecbch th\u1ef1c t\u1ebf tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><b>Li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<\/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>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/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>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"> <b>Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/b><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng<\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/b><\/a><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ke_khai_cac_chi_tieu_Mau_Phu_luc_I_Nghi_dinh_255\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_duoc_mien_lap_ho_so_giao_dich_lien_ket_co_phai_ke_khai_toan_bo_Phu_luc_I_khong\"><\/span><b>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i k\u00ea khai to\u00e0n b\u1ed9 Ph\u1ee5 l\u1ee5c I kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. C\u00e1ch k\u00ea khai ph\u1ee5 thu\u1ed9c c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u00e1nh d\u1ea5u di\u1ec7n mi\u1ec5n v\u00e0 kh\u00f4ng k\u00ea khai M\u1ee5c III, IV; tr\u01b0\u1eddng h\u1ee3p kh\u00e1c v\u1eabn ph\u1ea3i k\u00ea khai c\u00e1c m\u1ee5c n\u00e0y theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_chung_tren_Phu_luc_I_lay_tu_dau\"><\/span><b>Th\u00f4ng tin chung tr\u00ean Ph\u1ee5 l\u1ee5c I l\u1ea5y t\u1eeb \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c tr\u00edch trong t\u00e0i li\u1ec7u, c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb [01] \u0111\u1ebfn [09] ghi theo th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu tr\u01b0\u1edbc khi n\u1ed9p \u0111\u1ec3 h\u1ea1n ch\u1ebf sai l\u1ec7ch gi\u1eefa c\u00e1c bi\u1ec3u m\u1eabu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_khong_xac_dinh_rieng_duoc_chi_phi_cho_tung_nhom_giao_dich_thi_xu_ly_the_nao\"><\/span><b>N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed cho t\u1eebng nh\u00f3m giao d\u1ecbch th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c ph\u1ea7n li\u00ean quan c\u1ee7a Ph\u1ee5 l\u1ee5c I, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n, nh\u00e2n l\u1ef1c ho\u1eb7c y\u1ebfu t\u1ed1 ph\u00f9 h\u1ee3p kh\u00e1c; \u0111\u1ed3ng th\u1eddi ghi gi\u00e1 tr\u1ecb ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c c\u1ed9t t\u01b0\u01a1ng \u1ee9ng theo h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng cho t\u1eebng ch\u1ec9 ti\u00eau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_can_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Khi n\u00e0o c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh 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;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0110i\u1ec1u 20 v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111\u1ec3 k\u1ebft lu\u1eadn \u0111\u01b0\u1ee3c mi\u1ec5n hay b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai b\u00ean li\u00ean k\u1ebft, nh\u1ea7m c\u1ed9t gi\u00e1 tr\u1ecb ho\u1eb7c \u00e1p d\u1ee5ng ch\u01b0a \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5331,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5330","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\/5330","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=5330"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5330\/revisions"}],"predecessor-version":[{"id":5335,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5330\/revisions\/5335"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5331"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}