{"id":5338,"date":"2026-10-15T10:09:13","date_gmt":"2026-10-15T03:09:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5338"},"modified":"2026-10-15T10:09:13","modified_gmt":"2026-10-15T03:09:13","slug":"khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/","title":{"rendered":"03 kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp, kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u6839\u636e <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong>, khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t. Trong \u0111\u00f3, kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y n\u00eau r\u00f5 03 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. H\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp l\u00e0 c\u00e1c kho\u1ea3n chi n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) trong k\u1ef3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng nh\u1eadn di\u1ec7n s\u1edbm kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp, to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n \u0111\u00e3 chi cho b\u00ean li\u00ean k\u1ebft c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. K\u00e9o theo \u0111\u00f3 l\u00e0 truy thu thu\u1ebf TNDN, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng tr\u01b0\u1eddng h\u1ee3p, k\u00e8m g\u00f3c nh\u00ecn th\u1ef1c ti\u1ec5n t\u1eeb chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Can_cu_phap_ly_xac_dinh_khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/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\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Phan_tich_chi_tiet_03_khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap\" >Ph\u00e2n t\u00edch chi ti\u1ebft 03 kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/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\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Chi_phi_tra_cho_ben_lien_ket_khong_thuc_hien_hoat_dong_san_xuat_kinh_doanh_lien_quan\" >Chi ph\u00ed tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh li\u00ean quan<\/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\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Chi_phi_tra_cho_ben_lien_ket_co_quy_mo_khong_tuong_xung_voi_gia_tri_giao_dich\" >Chi ph\u00ed tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft c\u00f3 quy m\u00f4 kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch<\/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\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Chi_phi_tra_cho_ben_lien_ket_cu_tru_tai_nuoc_vung_lanh_tho_khong_thu_thue_TNDN\" >Chi ph\u00ed tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft c\u01b0 tr\u00fa t\u1ea1i n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf TNDN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Co_quan_thue_kiem_soat_khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap_nhu_the_nao\" >C\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Ap_dung_quan_ly_rui_ro\" >\u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Quyen_an_dinh_thue\" >Quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Tham_van_va_trao_doi_thong_tin\" >Tham v\u1ea5n v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Bao_mat_thong_tin_va_ho_tro_tuan_thu\" >B\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#5_buoc_giup_doanh_nghiep_tranh_khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap\" >5 b\u01b0\u1edbc gi\u00fap doanh nghi\u1ec7p tr\u00e1nh kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Chu_dong_kiem_soat_khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap_ngay_tu_hom_nay\" >Ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp ngay t\u1eeb h\u00f4m nay<\/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\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Cau_hoi_thuong_gap_ve_khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap_duoc_quy_dinh_o_dau\" >Kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?<\/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\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap_co_duoc_tru_khi_tinh_thue_TNDN_khong\" >Kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Giao_dich_voi_ben_lien_ket_o_nuoc_khong_thu_thue_TNDN_co_luon_bi_loai_chi_phi_khong\" >Giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc kh\u00f4ng thu thu\u1ebf TNDN c\u00f3 lu\u00f4n b\u1ecb lo\u1ea1i chi ph\u00ed kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap\/#Doanh_nghiep_duoc_giai_trinh_ve_doi_tuong_so_sanh_doc_lap_khong\" >Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5340\" aria-describedby=\"caption-attachment-5340\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5340\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5340\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/\">\u8054\u76df\u4ea4\u6613<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, thu nh\u1eadp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u00e0o li\u00ean quan \u0111\u1ebfn ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; kh\u00f4ng c\u00f3 quy\u1ec1n l\u1ee3i, tr\u00e1ch nhi\u1ec7m li\u00ean quan \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng quy m\u00f4 t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean v\u00e0 ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch m\u00e0 b\u00ean li\u00ean k\u1ebft nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1eeb quy \u0111\u1ecbnh tr\u00ean, c\u00f3 th\u1ec3 r\u00fat ra hai ti\u00eau ch\u00ed c\u1ed1t l\u00f5i \u0111\u1ec3 nh\u1eadn di\u1ec7n m\u1ed9t kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u00eau ch\u00ed v\u1ec1 b\u1ea3n ch\u1ea5t giao d\u1ecbch:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp, t\u1ee9c l\u00e0 gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp s\u1ebd kh\u00f4ng ph\u00e1t sinh kho\u1ea3n chi \u0111\u00f3 theo c\u00e1ch t\u01b0\u01a1ng t\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u00eau ch\u00ed v\u1ec1 hi\u1ec7u qu\u1ea3 kinh t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, thu nh\u1eadp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9 c\u1ea7n r\u01a1i v\u00e0o m\u1ed9t trong hai ti\u00eau ch\u00ed v\u00e0 thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u00eau tr\u00ean, kho\u1ea3n chi \u0111\u00f3 \u0111\u00e3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN trong k\u1ef3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_03_khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap\"><\/span><b>Ph\u00e2n t\u00edch chi ti\u1ebft 03 kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5349\" aria-describedby=\"caption-attachment-5349\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5349\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phan-tich-chi-tiet-03-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap.jpg\" alt=\"Ph\u00e2n t\u00edch chi ti\u1ebft 03 kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phan-tich-chi-tiet-03-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phan-tich-chi-tiet-03-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phan-tich-chi-tiet-03-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phan-tich-chi-tiet-03-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phan-tich-chi-tiet-03-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5349\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch chi ti\u1ebft 03 kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch t\u1eebng tr\u01b0\u1eddng h\u1ee3p v\u00e0 g\u00f3c nh\u00ecn nghi\u1ec7p v\u1ee5 nh\u1eb1m gi\u00fap doanh nghi\u1ec7p d\u1ec5 \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_tra_cho_ben_lien_ket_khong_thuc_hien_hoat_dong_san_xuat_kinh_doanh_lien_quan\"><\/span><b>Chi ph\u00ed tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 16:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u00e0o li\u00ean quan \u0111\u1ebfn ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; kh\u00f4ng c\u00f3 quy\u1ec1n l\u1ee3i, tr\u00e1ch nhi\u1ec7m li\u00ean quan \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 d\u1ea1ng kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp d\u1ec5 nh\u1eadn di\u1ec7n nh\u1ea5t. B\u00ean nh\u1eadn ti\u1ec1n kh\u00f4ng tham gia v\u00e0o chu\u1ed7i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, c\u0169ng kh\u00f4ng g\u00e1nh quy\u1ec1n l\u1ee3i hay tr\u00e1ch nhi\u1ec7m g\u00ec \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 m\u00ecnh cung c\u1ea5p.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5 minh h\u1ecda th\u01b0\u1eddng g\u1eb7p trong th\u1ef1c ti\u1ec5n:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 ph\u00ed h\u1ed7 tr\u1ee3 kinh doanh cho m\u1ed9t c\u00f4ng ty c\u00f9ng t\u1eadp \u0111o\u00e0n ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 trung gian xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed b\u1ea3n quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng s\u1edf h\u1eefu, kh\u00f4ng ph\u00e1t tri\u1ec3n v\u00e0 kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m g\u00ec \u0111\u1ed1i v\u1edbi th\u01b0\u01a1ng hi\u1ec7u \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong m\u1ed9t giao d\u1ecbch \u0111\u1ed9c l\u1eadp, kh\u00f4ng doanh nghi\u1ec7p n\u00e0o tr\u1ea3 ti\u1ec1n cho \u0111\u1ed1i t\u00e1c kh\u00f4ng l\u00e0m g\u00ec v\u00e0 kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m g\u00ec. V\u00ec v\u1eady, kho\u1ea3n chi n\u00e0y b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_tra_cho_ben_lien_ket_co_quy_mo_khong_tuong_xung_voi_gia_tri_giao_dich\"><\/span><b>Chi ph\u00ed tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft c\u00f3 quy m\u00f4 kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 16:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng quy m\u00f4 t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean v\u00e0 ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch m\u00e0 b\u00ean li\u00ean k\u1ebft nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u ti\u00ean, b\u00ean li\u00ean k\u1ebft \u1edf \u0111\u00e2y c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u1eadt. Tuy nhi\u00ean, v\u0103n b\u1ea3n \u0111\u1eb7t ra ph\u00e9p so s\u00e1nh gi\u1eefa &#8220;n\u0103ng l\u1ef1c th\u1ef1c t\u1ebf&#8221; v\u00e0 &#8220;s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c&#8221;, d\u1ef1a tr\u00ean ba y\u1ebfu t\u1ed1:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Y\u1ebfu t\u1ed1 \u0111\u1ed1i chi\u1ebfu<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e2u h\u1ecfi c\u01a1 quan thu\u1ebf th\u01b0\u1eddng \u0111\u1eb7t ra<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy m\u00f4 t\u00e0i s\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft c\u00f3 \u0111\u1ee7 t\u00e0i s\u1ea3n \u0111\u1ec3 t\u1ea1o ra gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng kho\u1ea3n ph\u00ed kh\u00f4ng?<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bao nhi\u00eau nh\u00e2n s\u1ef1 th\u1ef1c s\u1ef1 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf?<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, kinh doanh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng g\u00ec, c\u00f3 t\u01b0\u01a1ng x\u1ee9ng v\u1edbi kho\u1ea3n thu kh\u00f4ng?<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">M\u1ed9t c\u00f4ng ty li\u00ean k\u1ebft ch\u1ec9 c\u00f3 v\u00e0i nh\u00e2n vi\u00ean nh\u01b0ng h\u00e0ng n\u0103m thu ph\u00ed d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd r\u1ea5t l\u1edbn t\u1eeb nhi\u1ec1u c\u00f4ng ty con. Khi \u0111\u00f3, ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t qu\u00e1 n\u0103ng l\u1ef1c th\u1ef1c t\u1ebf c\u00f3 nguy c\u01a1 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_tra_cho_ben_lien_ket_cu_tru_tai_nuoc_vung_lanh_tho_khong_thu_thue_TNDN\"><\/span><b>Chi ph\u00ed tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft c\u01b0 tr\u00fa t\u1ea1i n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 16:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u1eafm t\u1edbi r\u1ee7i ro chuy\u1ec3n l\u1ee3i nhu\u1eadn ra c\u00e1c n\u01a1i kh\u00f4ng thu thu\u1ebf TNDN. C\u1ea7n \u0111\u1ecdc k\u1ef9: v\u0103n b\u1ea3n n\u00eau \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf TNDN; <\/span><b>\u548c<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, vi\u1ec7c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u1edf n\u01a1i kh\u00f4ng thu thu\u1ebf TNDN t\u1ef1 th\u00e2n ch\u01b0a l\u00e0m kho\u1ea3n chi b\u1ecb lo\u1ea1i. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t l\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c kho\u1ea3n chi th\u1ef1c s\u1ef1 \u0111\u00f3ng g\u00f3p v\u00e0o doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng. N\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c, \u0111\u00e2y ch\u00ednh l\u00e0 kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_quan_thue_kiem_soat_khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap_nhu_the_nao\"><\/span><b>C\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5339\" aria-describedby=\"caption-attachment-5339\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5339\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-quan-thue-kiem-soat-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-nhu-the-nao.jpg\" alt=\"C\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-quan-thue-kiem-soat-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-nhu-the-nao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-quan-thue-kiem-soat-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-nhu-the-nao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-quan-thue-kiem-soat-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-nhu-the-nao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-quan-thue-kiem-soat-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-nhu-the-nao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-quan-thue-kiem-soat-khoan-chi-phi-khong-phu-hop-ban-chat-giao-dich-doc-lap-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5339\" class=\"wp-caption-text\">C\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp nh\u01b0 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP trao cho c\u01a1 quan thu\u1ebf nhi\u1ec1u tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n trong qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c nh\u00f3m quy\u1ec1n h\u1ea1n ch\u00ednh sau<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ap_dung_quan_ly_rui_ro\"><\/span><b>\u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m tra doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro, trao \u0111\u1ed5i th\u00f4ng tin theo quy \u0111\u1ecbnh v\u00e0 cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam t\u1ea1i Th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf, kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quyen_an_dinh_thue\"><\/span><b>Quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u00e1c nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh, nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f9ng th\u00f4ng tin k\u00ea khai ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf, trong \u0111\u00f3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf nh\u01b0ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee9ng minh, gi\u1ea3i tr\u00ecnh v\u1ec1 s\u1ed1 li\u1ec7u, d\u1eef li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp s\u1eed d\u1ee5ng trong H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn; t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn; thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft; kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00ea khai, k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, k\u00ea khai sai th\u00f4ng tin ho\u1eb7c kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III ho\u1eb7c kh\u00f4ng xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 ph\u00e2n t\u00edch, so s\u00e1nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng th\u00f4ng tin v\u1ec1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp kh\u00f4ng trung th\u1ef1c, kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf, ho\u1eb7c d\u1ef1a v\u00e0o t\u00e0i li\u1ec7u, d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c kh\u00f4ng n\u00eau r\u00f5 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 h\u00e0nh vi vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tham_van_va_trao_doi_thong_tin\"><\/span><b>Tham v\u1ea5n v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 g\u1eedi c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb t\u1ed5 ch\u1ee9c tham v\u1ea5n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 trao \u0111\u1ed5i tr\u01b0\u1edbc v\u1ec1 n\u1ed9i dung Ph\u1ee5 l\u1ee5c I v\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n trao \u0111\u1ed5i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, vi\u1ec7c n\u00e0y th\u1ef1c hi\u1ec7n theo th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u00f3 li\u00ean quan; khi c\u1ea7n thi\u1ebft, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c t\u1ea1m d\u1eebng ki\u1ec3m tra.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_mat_thong_tin_va_ho_tro_tuan_thu\"><\/span><b>B\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n v\u00e0 c\u0103n c\u1ee9 d\u1eef li\u1ec7u k\u00ea khai \u0111\u1ec3 c\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh theo t\u1eebng l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n ho\u1eb7c nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><b>G\u00f3c nh\u00ecn chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> Khi m\u1ed9t kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp b\u1ecb ph\u00e1t hi\u1ec7n, r\u1ee7i ro kh\u00f4ng d\u1eebng \u1edf vi\u1ec7c lo\u1ea1i chi ph\u00ed. N\u1ebfu h\u1ed3 s\u01a1 k\u00ea khai, H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft thi\u1ebfu s\u00f3t ho\u1eb7c thi\u1ebfu c\u0103n c\u1ee9, doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 b\u1ecb \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_buoc_giup_doanh_nghiep_tranh_khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap\"><\/span><b>5 b\u01b0\u1edbc gi\u00fap doanh nghi\u1ec7p tr\u00e1nh kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, MAN &#8211; Master Accountant Network khuy\u1ebfn ngh\u1ecb quy tr\u00ecnh r\u00e0 so\u00e1t sau tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp danh m\u1ee5c to\u00e0n b\u1ed9 kho\u1ea3n chi cho b\u00ean li\u00ean k\u1ebft: <\/b><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i theo b\u1ea3n ch\u1ea5t: ph\u00ed d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd, ph\u00ed b\u1ea3n quy\u1ec1n, l\u00e3i vay, ph\u00ed h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, chi ph\u00ed ph\u00e2n b\u1ed5 t\u1eeb t\u1eadp \u0111o\u00e0n&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu t\u1eebng kho\u1ea3n v\u1edbi 03 tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16: <\/b><span style=\"font-weight: 400;\">Ki\u1ec3m tra b\u00ean nh\u1eadn ti\u1ec1n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh li\u00ean quan kh\u00f4ng; quy m\u00f4 t\u00e0i s\u1ea3n, nh\u00e2n s\u1ef1, ch\u1ee9c n\u0103ng c\u00f3 t\u01b0\u01a1ng x\u1ee9ng kh\u00f4ng; b\u00ean li\u00ean k\u1ebft c\u00f3 c\u01b0 tr\u00fa t\u1ea1i n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf TNDN kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng minh l\u1ee3i \u00edch kinh t\u1ebf th\u1ef1c t\u1ebf: <\/b><span style=\"font-weight: 400;\">L\u01b0u gi\u1eef h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c, email trao \u0111\u1ed5i&#8230; \u0111\u1ec3 ch\u1ee9ng minh kho\u1ea3n chi g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c I v\u00e0 chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: <\/b><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 theo Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III c\u1ea7n \u0111\u1ea7y \u0111\u1ee7, n\u00eau r\u00f5 ngu\u1ed3n d\u1eef li\u1ec7u so s\u00e1nh. Doanh nghi\u1ec7p thi\u1ebfu ngu\u1ed3n l\u1ef1c c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t c\u1ea3 giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n li\u00ean k\u1ebft: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 nh\u01b0<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/\"> \u8fd9\u4f4d\u8463\u4e8b\u65e0\u606f\u501f\u94b1\u7ed9\u516c\u53f8\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd th\u1ef1c ti\u1ec5n:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp th\u01b0\u1eddng kh\u00f4ng n\u1eb1m \u1edf con s\u1ed1 l\u1edbn hay nh\u1ecf, m\u00e0 n\u1eb1m \u1edf vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c &#8220;ai l\u00e0m g\u00ec, t\u1ea1o ra gi\u00e1 tr\u1ecb g\u00ec&#8221;. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb ch\u1eb7t ch\u1ebd l\u00e0 l\u00e1 ch\u1eafn t\u1ed1t nh\u1ea5t khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chu_dong_kiem_soat_khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap_ngay_tu_hom_nay\"><\/span><b>Ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp ngay t\u1eeb h\u00f4m nay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f3 03 kho\u1ea3n chi ph\u00ed c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, thu nh\u1eadp v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong k\u1ef3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u00e0o li\u00ean quan \u0111\u1ebfn ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; kh\u00f4ng c\u00f3 quy\u1ec1n l\u1ee3i, tr\u00e1ch nhi\u1ec7m li\u00ean quan \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng quy m\u00f4 t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean v\u00e0 ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch m\u00e0 b\u00ean li\u00ean k\u1ebft nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t s\u1edbm t\u1eebng kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed, truy thu thu\u1ebf v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 r\u1ee7i ro, chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 ho\u1eb7c l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thue-tu-van-giao-dich-lien-ket\/\"> \u8058\u8bf7\u987e\u95ee\u5904\u7406\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia l\u00e0 l\u1ef1a ch\u1ecdn gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/span><\/p>\n<p><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 ngay \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t mi\u1ec5n ph\u00ed c\u00e1c kho\u1ea3n chi cho b\u00ean li\u00ean k\u1ebft tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<p><b><i>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/i><\/b><i><span style=\"font-weight: 400;\"> Kho\u1ea3n 1 \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o; doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c v\u00e0 t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/span><\/i><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/b><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f<\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/b><\/a><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap_duoc_quy_dinh_o_dau\"><\/span><b>Kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_chi_phi_khong_phu_hop_ban_chat_giao_dich_doc_lap_co_duoc_tru_khi_tinh_thue_TNDN_khong\"><\/span><b>Kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo v\u0103n b\u1ea3n, chi ph\u00ed n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giao_dich_voi_ben_lien_ket_o_nuoc_khong_thu_thue_TNDN_co_luon_bi_loai_chi_phi_khong\"><\/span><b>Giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc kh\u00f4ng thu thu\u1ebf TNDN c\u00f3 lu\u00f4n b\u1ecb lo\u1ea1i chi ph\u00ed kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 16 g\u1eafn y\u1ebfu t\u1ed1 c\u01b0 tr\u00fa v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n chi kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef ch\u1ee9ng c\u1ee9 v\u1ec1 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf m\u00e0 kho\u1ea3n chi mang l\u1ea1i.<\/span><\/p>\n<p><b>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro, trao \u0111\u1ed5i th\u00f4ng tin, kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_duoc_giai_trinh_ve_doi_tuong_so_sanh_doc_lap_khong\"><\/span><b>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee9ng minh, gi\u1ea3i tr\u00ecnh v\u1ec1 s\u1ed1 li\u1ec7u, d\u1eef li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp s\u1eed d\u1ee5ng trong H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t. Trong \u0111\u00f3, kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y n\u00eau r\u00f5 03 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5341,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5338","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\/5338","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=5338"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5338\/revisions"}],"predecessor-version":[{"id":5350,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5338\/revisions\/5350"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5341"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}