{"id":654,"date":"2026-09-18T15:45:50","date_gmt":"2026-09-18T08:45:50","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=654"},"modified":"2026-09-18T15:46:00","modified_gmt":"2026-09-18T08:46:00","slug":"faq-ve-quy-dinh-moi","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/","title":{"rendered":"\u65b0\u89c4\u5e38\u89c1\u95ee\u9898\u89e3\u7b54"},"content":{"rendered":"<p>\u4ee5\u4e0b\u662f\u5173\u4e8e\u300a2026\u5e74\u7b2c255\u53f7\u653f\u5e9c\u6cd5\u4ee4\u300b\uff08N\u0110-CP\uff09\u4e2d\u4f01\u4e1a\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u89c4\u5b9a\u9700\u638c\u63e1\u768450\u4e2a\u95ee\u7b54\uff1a<\/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=\"#\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Nghi_dinh_bo_sung_noi_dung_gi_ve_giao_dich_muon_cho_muon\" >\u8be5\u6cd5\u4ee4\u5728\u501f\u8d37\u4ea4\u6613\u65b9\u9762\u589e\u52a0\u4e86\u54ea\u4e9b\u5185\u5bb9\uff1f<\/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\/faq-ve-quy-dinh-moi\/#Vi_sao_giao_dich_muon_cho_muon_duoc_bo_sung_vao_tieu_chi_xac_dinh_quan_he_lien_ket\" >\u4e3a\u4f55\u5c06\u501f\u8d37\u4ea4\u6613\u7eb3\u5165\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u6807\u51c6\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Giao_dich_muon_cho_muon_khong_tinh_lai_co_phai_xem_xet_xac_dinh_quan_he_lien_ket_khong\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Nghi_dinh_sua_doi_can_cu_xac_dinh_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia_nhu_the_nao\" >\u8be5\u6cd5\u4ee4\u5982\u4f55\u4fee\u8ba2\u786e\u5b9a\u7f16\u5236\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7684\u6536\u5165\u95e8\u69db\u6807\u51c6\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia_theo_Nghi_dinh_la_bao_nhieu\" >\u6839\u636e\u8be5\u6cd5\u4ee4\uff0c\u7f16\u5236\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7684\u8425\u4e1a\u6536\u5165\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Vi_sao_nguong_doanh_thu_duoc_quy_dinh_theo_muc_tuong_duong_750_trieu_Euro\" >\u4e3a\u4ec0\u4e48\u5c06\u8425\u4e1a\u989d\u95e8\u69db\u5b9a\u4e3a\u76f8\u5f53\u4e8e7.5\u4ebf\u6b27\u5143\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau_duoc_xac_dinh_nhu_the_nao\" >\u5168\u7403\u5408\u5e76\u6536\u5165\u95e8\u69db\u7684\u6362\u7b97\u6c47\u7387\u662f\u5982\u4f55\u786e\u5b9a\u7684\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Bao_cao_loi_nhuan_lien_quoc_gia_da_duoc_nop_tai_nuoc_ngoai_thi_doanh_nghiep_tai_Viet_Nam_co_duong_nhien_duoc_mien_nop_khong\" >\u5982\u679c\u5df2\u5728\u56fd\u5916\u63d0\u4ea4\u4e86\u8de8\u56fd\u5229\u6da6\u62a5\u544a\uff0c\u8d8a\u5357\u7684\u4f01\u4e1a\u662f\u5426\u81ea\u52a8\u514d\u4e8e\u63d0\u4ea4\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Truong_hop_Bao_cao_da_duoc_trao_doi_tu_dong_cho_Viet_Nam_thi_doanh_nghiep_tai_Viet_Nam_co_phai_nop_lai_khong\" >\u5982\u679c\u62a5\u544a\u5df2\u901a\u8fc7\u81ea\u52a8\u4ea4\u6362\u673a\u5236\u63d0\u4ea4\u7ed9\u8d8a\u5357\uff0c\u8d8a\u5357\u7684\u4f01\u4e1a\u662f\u5426\u8fd8\u9700\u8981\u91cd\u65b0\u63d0\u4ea4\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#To_chuc_thay_mat_nop_Bao_cao_loi_nhuan_lien_quoc_gia_la_gi\" >\u4ec0\u4e48\u662f\u4ee3\u8868\u63d0\u4ea4\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7684\u7ec4\u7ec7\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Truong_hop_nao_doanh_nghiep_tai_Viet_Nam_khong_phai_nop_Bao_cao_do_co_to_chuc_thay_mat_nop\" >\u5728\u54ea\u4e9b\u60c5\u51b5\u4e0b\uff0c\u8d8a\u5357\u7684\u4f01\u4e1a\u56e0\u6709\u7ec4\u7ec7\u4ee3\u4e3a\u63d0\u4ea4\u800c\u65e0\u9700\u63d0\u4ea4\u62a5\u544a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Nghi_dinh_bo_sung_truong_hop_mien_nop_Bao_cao_do_su_khac_biet_giua_cac_quoc_gia_nhu_the_nao\" >\u8be5\u6cd5\u4ee4\u662f\u5982\u4f55\u9488\u5bf9\u56e0\u5404\u56fd\u4e4b\u95f4\u5b58\u5728\u5dee\u5f02\u800c\u8c41\u514d\u63d0\u4ea4\u62a5\u544a\u7684\u60c5\u51b5\u4f5c\u51fa\u8865\u5145\u89c4\u5b9a\u7684\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Truong_hop_nao_cong_ty_me_toi_cao_khong_phai_lap_Bao_cao_tai_nuoc_cu_tru_nhung_doanh_nghiep_tai_Viet_Nam_phai_nop\" >\u5728\u54ea\u4e9b\u60c5\u51b5\u4e0b\uff0c\u6700\u9ad8\u6bcd\u516c\u53f8\u65e0\u9700\u5728\u5176\u5c45\u4f4f\u56fd\u7f16\u5236\u62a5\u544a\uff0c\u4f46\u8d8a\u5357\u7684\u4f01\u4e1a\u5374\u5fc5\u987b\u63d0\u4ea4\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Khi_nao_tinh_trang_khong_thuc_hien_trao_doi_thong_tin_mot_cach_he_thong_lam_phat_sinh_nghia_vu_nop_Bao_cao_tai_Viet_Nam\" >\u5728\u4f55\u79cd\u60c5\u51b5\u4e0b\uff0c\u672a\u7cfb\u7edf\u5730\u4ea4\u6362\u4fe1\u606f\u4f1a\u5bfc\u81f4\u5728\u8d8a\u5357\u4ea7\u751f\u63d0\u4ea4\u62a5\u544a\u7684\u4e49\u52a1\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Dieu_kien_bao_mat_thong_tin_co_lien_quan_the_nao_den_nghia_vu_nop_Bao_cao_tai_Viet_Nam\" >\u4fe1\u606f\u4fdd\u5bc6\u6761\u4ef6\u4e0e\u5728\u8d8a\u5357\u63d0\u4ea4\u62a5\u544a\u7684\u4e49\u52a1\u6709\u4f55\u5173\u8054\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Bao_cao_loi_nhuan_lien_quoc_gia_duoc_nop_theo_dinh_dang_nao\" >\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u5e94\u4ee5\u4f55\u79cd\u683c\u5f0f\u63d0\u4ea4\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Thoi_han_nop_Bao_cao_loi_nhuan_lien_quoc_gia_la_khi_nao\" >\u63d0\u4ea4\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Thong_bao_ve_doi_tuong_nop_Bao_cao_loi_nhuan_lien_quoc_gia_duoc_thuc_hien_theo_mau_nao\" >\u5173\u4e8e\u5e94\u63d0\u4ea4\u300a\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u300b\u7684\u5bf9\u8c61\u5e94\u91c7\u7528\u4f55\u79cd\u683c\u5f0f\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Thong_bao_ve_doi_tuong_nop_Bao_cao_phai_nop_bao_nhieu_lan\" >\u5173\u4e8e\u62a5\u544a\u63d0\u4ea4\u5bf9\u8c61\u9700\u63d0\u4ea4\u591a\u5c11\u6b21\u62a5\u544a\u7684\u901a\u77e5\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Thoi_han_nop_Thong_bao_lan_dau_va_Thong_bao_cap_nhat_la_khi_nao\" >\u9996\u6b21\u7533\u62a5\u548c\u66f4\u65b0\u7533\u62a5\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Diem_moi_ve_truong_hop_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_la_gi\" >\u5173\u4e8e\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u51b5\u6709\u54ea\u4e9b\u65b0\u89c4\u5b9a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_co_dong_nghia_duoc_mien_ke_khai_giao_dich_lien_ket_khong\" >\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\uff0c\u662f\u5426\u610f\u5473\u7740\u4e5f\u514d\u4e8e\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Trach_nhiem_cua_Co_quan_thue_va_ho_tro_tuan_thu\" >\u7a0e\u52a1\u673a\u5173\u7684\u804c\u8d23\u4e0e\u5408\u89c4\u652f\u6301<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Co_quan_thue_co_duoc_su_dung_Bao_cao_loi_nhuan_lien_quoc_gia_de_dieu_chinh_gia_giao_dich_lien_ket_khong\" >\u7a0e\u52a1\u673a\u5173\u80fd\u5426\u5229\u7528\u300a\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u300b\u6765\u8c03\u6574\u5173\u8054\u4ea4\u6613\u4ef7\u683c\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Nghi_dinh_quy_dinh_nhu_the_nao_ve_chuong_trinh_ho_tro_tuan_thu_tu_nguyen\" >\u8be5\u6cd5\u4ee4\u5bf9\u81ea\u613f\u5408\u89c4\u652f\u6301\u8ba1\u5212\u4f5c\u51fa\u4e86\u54ea\u4e9b\u89c4\u5b9a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Co_quan_thue_co_the_cong_bo_ty_suat_loi_nhuan_nganh_de_ho_tro_nguoi_nop_thue_khong\" >\u7a0e\u52a1\u673a\u5173\u80fd\u5426\u516c\u5e03\u884c\u4e1a\u5229\u6da6\u7387\u4ee5\u534f\u52a9\u7eb3\u7a0e\u4eba\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Thong_tin_doanh_nghiep_cung_cap_khi_tham_gia_chuong_trinh_ho_tro_tuan_thu_co_duoc_bao_mat_khong\" >\u4f01\u4e1a\u53c2\u4e0e\u5408\u89c4\u652f\u6301\u8ba1\u5212\u65f6\u63d0\u4f9b\u7684\u4fe1\u606f\u662f\u5426\u4f1a\u5f97\u5230\u4fdd\u5bc6\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Cac_bo_nganh_va_dia_phuong_co_trach_nhiem_gi_trong_quan_ly_thue_doi_voi_giao_dich_lien_ket\" >\u5404\u90e8\u59d4\u3001\u90e8\u95e8\u548c\u5730\u65b9\u5728\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u65b9\u9762\u627f\u62c5\u54ea\u4e9b\u8d23\u4efb\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Dieu_khoan_chuyen_tiep\" >\u8fc7\u6e21\u6761\u6b3e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Chi_phi_lai_vay_dang_duoc_chuyen_tiep_theo_Nghi_dinh_so_202025ND-CP_duoc_xu_ly_nhu_the_nao\" >\u6839\u636e\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7ed3\u8f6c\u7684\u8d37\u6b3e\u5229\u606f\u8d39\u7528\u5e94\u5982\u4f55\u5904\u7406\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Doanh_nghiep_can_luu_y_gi_khi_tiep_tuc_chuyen_tiep_chi_phi_lai_vay\" >\u4f01\u4e1a\u5728\u7ee7\u7eed\u8f6c\u5ac1\u8d37\u6b3e\u5229\u606f\u65f6\u9700\u8981\u6ce8\u610f\u4ec0\u4e48\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Nhung_viec_doanh_nghiep_can_chu_dong\" >\u4f01\u4e1a\u9700\u8981\u4e3b\u52a8\u91c7\u53d6\u7684\u63aa\u65bd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Doanh_nghiep_can_lam_gi_de_thuc_hien_dung_Nghi_dinh_so_2552026ND-CP\" >\u4f01\u4e1a\u5e94\u91c7\u53d6\u54ea\u4e9b\u63aa\u65bd\u624d\u80fd\u6b63\u786e\u6267\u884c\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Doanh_nghiep_thuoc_tap_doan_da_quoc_gia_can_trao_doi_voi_cong_ty_me_nhung_thong_tin_gi\" >\u8de8\u56fd\u96c6\u56e2\u65d7\u4e0b\u7684\u4f01\u4e1a\u9700\u8981\u5411\u6bcd\u516c\u53f8\u901a\u62a5\u54ea\u4e9b\u4fe1\u606f\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-58\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Thong_diep_quan_trong_nhat_doi_voi_doanh_nghiep_co_giao_dich_lien_ket_la_gi\" >\u5bf9\u4e8e\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u6700\u91cd\u8981\u7684\u4fe1\u606f\u662f\u4ec0\u4e48\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-59\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/faq-ve-quy-dinh-moi\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_quy_dinh_chung\"><\/span><b>\u4e00\u822c\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_quy_dinh_noi_dung_gi\"><\/span><b>\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u4e0e\u7a0e\u6536\u7ba1\u7406\u539f\u5219\u3001\u5173\u8054\u65b9\u5173\u7cfb\u7684\u8ba4\u5b9a\u3001\u7eb3\u7a0e\u7533\u62a5\u3001\u5b9a\u4ef7\u3001\u53ef\u6bd4\u6570\u636e\u96c6\u3001\u5b9a\u4ef7\u6587\u4ef6\u3001\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u3001\u7eb3\u7a0e\u4eba\u53ca\u76f8\u5173\u673a\u6784\u8d23\u4efb\u7b49\u4e3b\u8981\u5185\u5bb9\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_duoc_ban_hanh_va_chinh_thuc_co_hieu_luc_khi_nao\"><\/span><b>\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u4e8e\u4f55\u65f6\u9881\u5e03\u5e76\u6b63\u5f0f\u751f\u6548\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u7531\u653f\u5e9c\u4e8e2026\u5e746\u670830\u65e5\u9881\u5e03\uff0c\u81ea2026\u5e747\u67081\u65e5\u8d77\u6b63\u5f0f\u751f\u6548\uff0c\u5e76\u81ea2026\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7a0e\u671f\u8d77\u9002\u7528\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u5e94\u4f9d\u636e\u300a\u8bae\u5b9a\u4e66\u300b\u7684\u89c4\u5b9a\u8fdb\u884c\u7533\u62a5\u3001\u786e\u5b9a\u4ef7\u683c\u53ca\u5c65\u884c\u5176\u4ed6\u76f8\u5173\u4e49\u52a1\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_co_thay_the_toan_bo_cac_quy_dinh_truoc_day_ve_giao_dich_lien_ket_khong\"><\/span><b>\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u662f\u5426\u5b8c\u5168\u53d6\u4ee3\u4e86\u6b64\u524d\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u7684\u5404\u9879\u89c4\u5b9a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u57fa\u672c\u4e0a\u5ef6\u7eed\u4e86\u7b2c132\/2020\/N\u0110-CP\u53f7\u4ee4\u548c\u7b2c20\/2025\/N\u0110-CP\u53f7\u4ee4\u4e2d\u7684\u89c4\u5b9a\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u8be5\u6cd5\u4ee4\u8fd8\u5bf9\u90e8\u5206\u89c4\u5b9a\u8fdb\u884c\u4e86\u4fee\u8ba2\u548c\u8865\u5145\uff0c\u4ee5\u786e\u4fdd\u4e0e\u7b2c108\/2025\/QH15\u53f7\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u4fdd\u6301\u4e00\u81f4\uff0c \u4e0e\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u56fd\u9645\u539f\u5219\u548c\u60ef\u4f8b\u4fdd\u6301\u517c\u5bb9\uff0c\u540c\u65f6\u7b26\u5408\u8d8a\u5357\u7684\u5b9e\u9645\u60c5\u51b5\u548c\u6cd5\u5f8b\u6846\u67b6\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_doanh_nghiep_nao_can_quan_tam_den_Nghi_dinh_so_2552026ND-CP\"><\/span><b>\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u5173\u6ce8\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u5e76\u53d1\u751f\u76f8\u5173\u89c4\u5b9a\u6240\u6307\u7684\u5173\u8054\u4ea4\u6613\uff0c\u5219\u5e94\u5173\u6ce8\u8be5\u300a\u653f\u4ee4\u300b\u3002\u5e38\u89c1\u60c5\u51b5\u5305\u62ec\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u6240\u6709\u6743\u3001\u51fa\u8d44\u3001\u7ecf\u8425\u7ba1\u7406\u6216\u63a7\u5236\u65b9\u9762\u5b58\u5728\u5173\u8054\u7684\u4f01\u4e1a\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u6bcd\u516c\u53f8\u3001\u5b50\u516c\u53f8\u53ca\u540c\u96c6\u56e2\u4f01\u4e1a\u7684\u4ea4\u6613\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u5173\u8054\u65b9\u8fdb\u884c\u7684\u501f\u6b3e\u3001\u8d37\u6b3e\u3001\u501f\u51fa\u3001\u501f\u5165\u3001\u62c5\u4fdd\u6216\u5176\u4ed6\u4ea4\u6613\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f5c\u4e3a\u8de8\u56fd\u96c6\u56e2\u6210\u5458\u7684\u4f01\u4e1a\uff0c\u4e5f\u9700\u8981\u5ba1\u67e5\u4e0e\u5168\u7403\u7533\u62a5\u6587\u4ef6\u548c\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u76f8\u5173\u7684\u4e49\u52a1\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Diem_moi_ve_nguyen_tac_quan_ly_thue_doi_voi_giao_dich_lien_ket_la_gi\"><\/span><b>\u5173\u8054\u4ea4\u6613\u7a0e\u6536\u7ba1\u7406\u539f\u5219\u6709\u54ea\u4e9b\u65b0\u53d8\u5316\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u4fee\u6b63\u6761\u4f8b\uff0c \u8865\u5145\u4e86\u7a0e\u52a1\u673a\u5173\u5bf9\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u8fdb\u884c\u7ba1\u7406\u548c\u68c0\u67e5\u7684\u539f\u5219\uff0c\u8be5\u539f\u5219\u53c2\u7167\u300a\u7b2c108\/2025\/QH15\u53f7\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7b2c6\u6761\u7b2c4\u6b3e\u89c4\u5b9a\u7684\u7a0e\u52a1\u7ba1\u7406\u539f\u5219\u4ee5\u53ca\u7b2c22\u6761\u7b2c1\u6b3e\u89c4\u5b9a\u7684\u7a0e\u52a1\u68c0\u67e5\u539f\u5219\u3002 \u6b64\u6b21\u4fee\u8ba2\u65e8\u5728\u786e\u4fdd\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7ba1\u7406\u548c\u68c0\u67e5\u7684\u89c4\u5b9a\u4e0e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u4fdd\u6301\u4e00\u81f4\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_bo_sung_hoan_thien_nhung_thuat_ngu_nao\"><\/span><b>\u8be5\u6cd5\u4ee4\u8865\u5145\u548c\u5b8c\u5584\u4e86\u54ea\u4e9b\u672f\u8bed\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u5bf9\u4ee5\u4e0b\u672f\u8bed\u8fdb\u884c\u4e86\u8865\u5145\u548c\u5b8c\u5584\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u9ad8\u6bcd\u516c\u53f8\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u534f\u5b9a\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u6863\u6848\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u7403\u6863\u6848\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u60c5\u51b5\u662f\u7531\u4e8e\u7f3a\u4e4f\u7cfb\u7edf\u6027\u7684\u4fe1\u606f\u4ea4\u6d41\u9020\u6210\u7684\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5b8c\u5584\u76f8\u5173\u672f\u8bed\uff0c\u4ee5\u786e\u4fdd\u4e0e\u300a\u8865\u5145\u4f01\u4e1a\u6240\u5f97\u7a0e\u6761\u4f8b\u300b\u3001\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u53ca\u76f8\u5173\u6cd5\u5f8b\u6cd5\u89c4\u4fdd\u6301\u4e00\u81f4\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_moi_quan_he_lien_ket\"><\/span><b>\u786e\u5b9a\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_bo_sung_noi_dung_gi_ve_giao_dich_muon_cho_muon\"><\/span><b>\u8be5\u6cd5\u4ee4\u5728\u501f\u8d37\u4ea4\u6613\u65b9\u9762\u589e\u52a0\u4e86\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u5c06\u501f\u8d37\u4ea4\u6613\u7eb3\u5165\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u60c5\u5f62\uff0c\u5176\u6027\u8d28\u4e0e\u501f\u8d37\u4ea4\u6613\u7c7b\u4f3c\u3002\u636e\u6b64\uff0c \u4f01\u4e1a\u5728\u7eb3\u7a0e\u671f\u95f4\u4e0e\u7ecf\u8425\u3001\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u89c4\u5b9a\u4e2d\u7684\u76f8\u5173\u4e2a\u4eba\u53d1\u751f\u501f\u6b3e\u3001\u51fa\u501f\u3001\u501f\u5165\u3001\u51fa\u501f\u4ea4\u6613\uff0c\u4e14\u4ea4\u6613\u91d1\u989d\u5728\u4ea4\u6613\u53d1\u751f\u65f6\u8fbe\u5230\u81f3\u5c1110%\u7684\u80a1\u4e1c\u51fa\u8d44\u989d\u65f6\uff0c\u5fc5\u987b\u5ba1\u67e5\u5e76\u786e\u5b9a\u662f\u5426\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_giao_dich_muon_cho_muon_duoc_bo_sung_vao_tieu_chi_xac_dinh_quan_he_lien_ket\"><\/span><b>\u4e3a\u4f55\u5c06\u501f\u8d37\u4ea4\u6613\u7eb3\u5165\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u6807\u51c6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6b64\u524d\uff0c\u65b0\u89c4\u5b9a\u4e3b\u8981\u9488\u5bf9\u501f\u8d37\u4ea4\u6613\uff0c\u4f46\u5c1a\u672a\u5bf9\u501f\u7528\u3001\u51fa\u501f\u4ea4\u6613\u4f5c\u51fa\u660e\u786e\u89c4\u5b9a\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u6b21\u8865\u5145\u65e8\u5728\u5168\u9762\u53cd\u6620\u91d1\u878d\u4ea4\u6613\u7684\u672c\u8d28\uff0c\u89e3\u51b3\u5b9e\u8df5\u4e2d\u7684\u95ee\u9898\uff0c\u5e76\u786e\u4fdd\u5173\u8054\u5173\u7cfb\u7684\u8ba4\u5b9a\u4e0d\u5355\u7eaf\u4f9d\u8d56\u4e8e\u4ea4\u6613\u540d\u79f0\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giao_dich_muon_cho_muon_khong_tinh_lai_co_phai_xem_xet_xac_dinh_quan_he_lien_ket_khong\"><\/span><b>\u65e0\u606f\u501f\u8d37\u4ea4\u6613\u662f\u5426\u9700\u8981\u5ba1\u67e5\u5e76\u786e\u5b9a\u5173\u8054\u5173\u7cfb\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u662f\u7684\uff0c\u8be5\u6cd5\u4ee4\u5e76\u672a\u89c4\u5b9a\u5728\u6b64\u60c5\u51b5\u4e0b\uff0c\u5173\u8054\u5173\u7cfb\u7684\u8ba4\u5b9a\u662f\u5426\u53d6\u51b3\u4e8e\u4ea4\u6613\u662f\u5426\u6d89\u53ca\u5229\u6da6\u3002 \u4f01\u4e1a\u5fc5\u987b\u5148\u786e\u5b9a\u5173\u8054\u5173\u7cfb\uff0c\u8fdb\u800c\u786e\u5b9a\u7531\u6b64\u4ea7\u751f\u7684\u5173\u8054\u4ea4\u6613\uff0c\u5e76\u636e\u6b64\u786e\u5b9a\u4e0e\u5728\u76f8\u540c\u6761\u4ef6\u4e0b\u8fdb\u884c\u7684\u72ec\u7acb\u4ea4\u6613\u76f8\u5f53\u7684\u5173\u8054\u4ea4\u6613\u5e94\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_giao_dich_vay_cho_vay_muon_cho_muon_de_xem_xet_quan_he_lien_ket_duoc_xac_dinh_nhu_the_nao\"><\/span><b>\u7528\u4e8e\u5224\u65ad\u5173\u8054\u5173\u7cfb\u7684\u501f\u6b3e\u3001\u653e\u8d37\u3001\u501f\u51fa\u548c\u501f\u5165\u4ea4\u6613\u95e8\u69db\u662f\u5982\u4f55\u786e\u5b9a\u7684\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u503a\u6743\u4eba\u6216\u62c5\u4fdd\u65b9\u662f\u6ce8\u518c\u8d44\u672c100%\u4e14\u7531\u56fd\u5bb6\u5168\u8d44\u62e5\u6709\u7684\u673a\u6784\uff0c\u5176\u804c\u80fd\u5305\u62ec\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5904\u7f6e\u503a\u52a1\uff1b\u9664\u975e\u5176\u76f4\u63a5\u6216\u95f4\u63a5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd0\u8425\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a7\u5236\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u8d44\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u503a\u52a1\u4f01\u4e1a\u6216\u53d7\u62c5\u4fdd\u7684\u4f01\u4e1a\u8fdb\u884c\u6295\u8d44\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_dap_ung_dieu_kien_gi_de_ap_dung_truong_hop_khong_xac_dinh_quan_he_lien_ket_voi_to_chuc_xu_ly_no\"><\/span><b>\u4f01\u4e1a\u9700\u8981\u6ee1\u8db3\u54ea\u4e9b\u6761\u4ef6\uff0c\u624d\u80fd\u9002\u7528\u4e0e\u503a\u52a1\u5904\u7406\u673a\u6784\u4e0d\u5b58\u5728\u5173\u8054\u5173\u7cfb\u7684\u60c5\u5f62\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u5b8c\u5168\u7b26\u5408\u8be5\u300a\u653f\u4ee4\u300b\u7b2c5\u6761\u7b2c2\u6b3ed.3\u9879\u89c4\u5b9a\u7684\u6761\u4ef6\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u503a\u6743\u4eba\u6216\u62c5\u4fdd\u65b9\u662f\u56fd\u5bb6\u6301\u6709100%\u6ce8\u518c\u8d44\u672c\u7684\u7ec4\u7ec7\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u7ec4\u7ec7\u8d1f\u8d23\u503a\u52a1\u7684\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5904\u7f6e\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u7ec4\u7ec7\u4e0d\u5f97\u76f4\u63a5\u6216\u95f4\u63a5\u7ecf\u8425\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u4e8e\u503a\u52a1\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u3002.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_du_lieu_trong_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u4e2d\u7684\u6570\u636e\u57fa\u7840<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_bo_sung_nguon_co_so_du_lieu_nao\"><\/span><b>\u8be5\u6cd5\u4ee4\u8865\u5145\u4e86\u54ea\u4e9b\u6570\u636e\u5e93\u6765\u6e90\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u5c06\u56fd\u5bb6\u6570\u636e\u5e93\u7eb3\u5165\u7528\u4e8e\u7533\u62a5\u3001\u786e\u5b9a\u548c\u7ba1\u7406\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u6570\u636e\u6765\u6e90\u3002\u6b64\u9879\u8865\u5145\u65e8\u5728\u6269\u5927\u53ef\u9760\u6570\u636e\u6765\u6e90\uff0c\u4ee5\u4fbf\u7eb3\u7a0e\u4eba\u548c\u4e3b\u7ba1\u90e8\u95e8\u5728\u5206\u6790\u3001\u6bd4\u8f83\u5173\u8054\u4ea4\u6613\u65f6\u52a0\u4ee5\u5229\u7528\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_quy_dinh_thu_tu_uu_tien_su_dung_co_so_du_lieu_nhu_the_nao\"><\/span><b>\u8be5\u6cd5\u4ee4\u5982\u4f55\u89c4\u5b9a\u6570\u636e\u5e93\u4f7f\u7528\u7684\u4f18\u5148\u987a\u5e8f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6570\u636e\u5e93\u7684\u4f7f\u7528\u4f18\u5148\u7ea7\u987a\u5e8f\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u8be5\u6570\u636e\u5e93\u5df2\u5411\u516c\u4f17\u516c\u5f00\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u5546\u4e1a\u6570\u636e\u5e93\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\uff0c\u7a0e\u52a1\u673a\u5173\u7684\u6570\u636e\u5e93\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6570\u636e\u7684\u4f7f\u7528\u5fc5\u987b\u786e\u4fdd\u6309\u7167\u89c4\u5b9a\u5bf9\u5173\u8054\u4ea4\u6613\u8fdb\u884c\u5206\u6790\u548c\u6bd4\u8f83\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_Nghi_dinh_quy_dinh_thu_tu_uu_tien_su_dung_co_so_du_lieu\"><\/span><b>\u4e3a\u4ec0\u4e48\u8be5\u300a\u6761\u4f8b\u300b\u89c4\u5b9a\u4e86\u6570\u636e\u5e93\u4f7f\u7528\u7684\u4f18\u5148\u987a\u5e8f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u4f18\u5148\u987a\u5e8f\u7684\u89c4\u5b9a\u65e8\u5728\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u516c\u5f00\u3001\u900f\u660e\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u6570\u636e\u6e90\u9009\u62e9\u7684\u4e00\u81f4\u6027\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51cf\u5c11\u7eb3\u7a0e\u4eba\u4e0e\u7a0e\u52a1\u673a\u5173\u4e4b\u95f4\u7684\u5206\u6b67\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fbf\u4e8e\u5206\u6790\u3001\u6bd4\u8f83\u5173\u8054\u4ea4\u6613\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nguoi_nop_thue_co_duoc_su_dung_co_so_du_lieu_thuong_mai_ngay_tu_dau_khong\"><\/span><b>\u7eb3\u7a0e\u4eba\u4ece\u4e00\u5f00\u59cb\u5c31\u53ef\u4ee5\u4f7f\u7528\u5546\u4e1a\u6570\u636e\u5e93\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5fc5\u987b\u6309\u7167\u300a\u653f\u4ee4\u300b\u89c4\u5b9a\u7684\u4f18\u5148\u987a\u5e8f\u8fdb\u884c\u64cd\u4f5c\u3002\u636e\u6b64\uff0c\u516c\u5f00\u7684\u6570\u636e\u5e93\u5e94\u4f18\u5148\u4f7f\u7528\uff1b\u5176\u6b21\u662f\u5546\u4e1a\u6570\u636e\u5e93\uff1b\u6700\u540e\u624d\u662f\u7a0e\u52a1\u673a\u5173\u7684\u6570\u636e\u5e93\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e94\u6839\u636e\u5404\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u65b9\u6cd5\u7684\u6027\u8d28\u9009\u62e9\u5408\u9002\u7684\u6570\u636e\u6765\u6e90\uff0c\u5e76\u59a5\u5584\u5e94\u7528\u6570\u636e\u6765\u6e90\u4f18\u5148\u9009\u62e9\u539f\u5219\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_du_lieu_cua_co_quan_thue_duoc_su_dung_khi_nao\"><\/span><b>\u7a0e\u52a1\u673a\u5173\u7684\u6570\u636e\u5e93\u5728\u4f55\u65f6\u4f7f\u7528\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u7684\u6570\u636e\u5e93\u662f\u7ee7\u516c\u5f00\u6570\u636e\u5e93\u548c\u5546\u4e1a\u6570\u636e\u5e93\u4e4b\u540e\u4f7f\u7528\u7684\u6570\u636e\u6765\u6e90\uff0c\u5176\u4f18\u5148\u987a\u5e8f\u7531\u300a\u653f\u4ee4\u300b\u89c4\u5b9a\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f7f\u7528\u65f6\u5fc5\u987b\u9075\u5b88\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7684\u89c4\u5b9a\uff0c\u5e76\u786e\u4fdd\u9075\u5faa\u5173\u8054\u4ea4\u6613\u5206\u6790\u4e0e\u6bd4\u8f83\u7684\u539f\u5219\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quyen_va_nghia_vu_cua_Nguoi_nop_thue\"><\/span><b>\u7eb3\u7a0e\u4eba\u7684\u6743\u5229\u548c\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Quyen_cua_nguoi_nop_thue_trong_ke_khai_xac_dinh_gia_giao_dich_lien_ket_duoc_thuc_hien_theo_quy_dinh_nao\"><\/span><b>\u7eb3\u7a0e\u4eba\u5728\u7533\u62a5\u548c\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u65b9\u9762\u7684\u6743\u5229\u5e94\u4f9d\u636e\u54ea\u4e9b\u89c4\u5b9a\u884c\u4f7f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5728\u7533\u62a5\u548c\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u65b9\u9762\u7684\u6743\u5229\uff0c\u4f9d\u636e\u300a\u7b2c108\/2025\/QH15\u53f7\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c37\u6761\u7b2c1\u6b3e\u4ee5\u53ca\u300a\u7b2c255\/2026\/N\u0110-CP\u53f7\u653f\u4ee4\u300b\u7684\u76f8\u5173\u89c4\u5b9a\u884c\u4f7f\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_cua_nguoi_nop_thue_trong_ke_khai_xac_dinh_gia_giao_dich_lien_ket_duoc_thuc_hien_theo_quy_dinh_nao\"><\/span><b>\u7eb3\u7a0e\u4eba\u5728\u7533\u62a5\u548c\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u65b9\u9762\u7684\u4e49\u52a1\u5e94\u4f9d\u636e\u54ea\u4e9b\u89c4\u5b9a\u6267\u884c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u7684\u4e49\u52a1\u5e94\u6309\u7167\u300a\u7b2c108\/2025\/QH15\u53f7\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c37\u6761\u7b2c2\u6b3e\u53ca\u300a\u653f\u4ee4\u300b\u7684\u76f8\u5173\u89c4\u5b9a\u5c65\u884c\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u6709\u8d23\u4efb\u7533\u62a5\u5e76\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\uff1b\u7f16\u5236\u3001\u4fdd\u5b58\u548c\u63d0\u4f9b\u76f8\u5173\u6587\u4ef6\uff0c\u5e76\u5bf9\u4fe1\u606f\u7684\u51c6\u786e\u6027\u3001\u771f\u5b9e\u6027\u53ca\u5b8c\u6574\u6027\u8d1f\u8d23\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_the_thue_to_chuc_kinh_doanh_lam_thu_tuc_ve_thue_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span><b>\u4f01\u4e1a\u80fd\u5426\u59d4\u6258\u8d1f\u8d23\u529e\u7406\u7a0e\u52a1\u624b\u7eed\u7684\u673a\u6784\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u8be5\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u59d4\u6258\u529e\u7406\u7a0e\u52a1\u624b\u7eed\u7684\u7ecf\u8425\u673a\u6784\uff0c\u6309\u7167\u89c4\u5b9a\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_thue_to_chuc_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_doanh_nghiep_co_con_chiu_trach_nhiem_khong\"><\/span><b>\u5728\u59d4\u6258\u673a\u6784\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u65f6\uff0c\u4f01\u4e1a\u662f\u5426\u4ecd\u9700\u627f\u62c5\u8d23\u4efb\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u59d4\u6258\u7ecf\u8425\u673a\u6784\u529e\u7406\u7a0e\u52a1\u624b\u7eed\u6216\u59d4\u6258\u54a8\u8be2\u673a\u6784\uff0c\u5e76\u4e0d\u6539\u53d8\u7eb3\u7a0e\u4eba\u7684\u4e49\u52a1\u548c\u8d23\u4efb\u3002\u4f01\u4e1a\u4ecd\u9700\u5bf9\u7533\u62a5\u7684\u4fe1\u606f\u3001\u8d44\u6599\u3001\u6570\u636e\u4ee5\u53ca\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u627f\u62c5\u8d23\u4efb\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>\u56fd\u522b\u62a5\u544a (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_sua_doi_can_cu_xac_dinh_nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia_nhu_the_nao\"><\/span><b>\u8be5\u6cd5\u4ee4\u5982\u4f55\u4fee\u8ba2\u786e\u5b9a\u7f16\u5236\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7684\u6536\u5165\u95e8\u69db\u6807\u51c6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5168\u7403\u5408\u5e76\u6536\u5165\u95e8\u69db\u662f\u6839\u636e\u62a5\u544a\u5e74\u5ea6\u4e4b\u524d\u6700\u8fd1\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u7684\u6536\u5165\u786e\u5b9a\u7684\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u524d\uff0c\u6536\u5165\u95e8\u69db\u662f\u6839\u636e\u7eb3\u7a0e\u671f\u95f4\u7684\u5168\u7403\u5408\u5e76\u6536\u5165\u786e\u5b9a\u7684\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_lap_Bao_cao_loi_nhuan_lien_quoc_gia_theo_Nghi_dinh_la_bao_nhieu\"><\/span><b>\u6839\u636e\u8be5\u6cd5\u4ee4\uff0c\u7f16\u5236\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7684\u8425\u4e1a\u6536\u5165\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7f16\u5236\u8de8\u56fd\u5229\u6da6\u8868\u7684\u6536\u5165\u95e8\u69db\u63097.5\u4ebf\u6b27\u5143\u4e3a\u57fa\u51c6\u786e\u5b9a\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u89c4\u5b9a\u53d6\u4ee3\u4e86\u6b64\u524d18\u4e07\u4ebf\u8d8a\u5357\u76fe\u53ca\u4ee5\u4e0a\u7684\u95e8\u69db\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_nguong_doanh_thu_duoc_quy_dinh_theo_muc_tuong_duong_750_trieu_Euro\"><\/span><b>\u4e3a\u4ec0\u4e48\u5c06\u8425\u4e1a\u989d\u95e8\u69db\u5b9a\u4e3a\u76f8\u5f53\u4e8e7.5\u4ebf\u6b27\u5143\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c06\u6807\u51c6\u8bbe\u5b9a\u4e3a\u76f8\u5f53\u4e8e7.5\u4ebf\u6b27\u5143\uff0c\u65e8\u5728\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b26\u5408\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u5728\u300aBEPS\u884c\u52a8\u8ba1\u5212\u7b2c13\u9879\u300b\u4e2d\u7684\u6307\u5bfc\u610f\u89c1\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51cf\u8f7b\u6c47\u7387\u6ce2\u52a8\u7684\u5f71\u54cd\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u4e0e\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7684\u56fd\u9645\u60ef\u4f8b\u4fdd\u6301\u4e00\u81f4\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau_duoc_xac_dinh_nhu_the_nao\"><\/span><b>\u5168\u7403\u5408\u5e76\u6536\u5165\u95e8\u69db\u7684\u6362\u7b97\u6c47\u7387\u662f\u5982\u4f55\u786e\u5b9a\u7684\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6298\u7b97\u6c47\u7387\u6839\u636e\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u516c\u5e03\u7684\u5f53\u5e7412\u6708\u4efd\u7684\u4e2d\u5fc3\u6c47\u7387\u6216\u4ea4\u53c9\u6c47\u7387\u5e73\u5747\u503c\u786e\u5b9a\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_da_duoc_nop_tai_nuoc_ngoai_thi_doanh_nghiep_tai_Viet_Nam_co_duong_nhien_duoc_mien_nop_khong\"><\/span><b>\u5982\u679c\u5df2\u5728\u56fd\u5916\u63d0\u4ea4\u4e86\u8de8\u56fd\u5229\u6da6\u62a5\u544a\uff0c\u8d8a\u5357\u7684\u4f01\u4e1a\u662f\u5426\u81ea\u52a8\u514d\u4e8e\u63d0\u4ea4\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u3002\u8d8a\u5357\u7684\u4f01\u4e1a\u4ec5\u5728\u7b26\u5408\u300a\u653f\u4ee4\u300b\u89c4\u5b9a\u7684\u5177\u4f53\u60c5\u5f62\u65f6\u624d\u65e0\u9700\u63d0\u4ea4\u62a5\u544a\uff0c\u4f8b\u5982\u62a5\u544a\u5df2\u901a\u8fc7\u81ea\u52a8\u4ea4\u6362\u65b9\u5f0f\u63d0\u4ea4\u7ed9\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\uff0c\u6216\u7531\u4ee3\u8868\u673a\u6784\u4ee3\u4e3a\u63d0\u4ea4\u4e14\u5b8c\u5168\u7b26\u5408\u76f8\u5173\u6761\u4ef6\u7684\u60c5\u51b5\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_Bao_cao_da_duoc_trao_doi_tu_dong_cho_Viet_Nam_thi_doanh_nghiep_tai_Viet_Nam_co_phai_nop_lai_khong\"><\/span><b>\u5982\u679c\u62a5\u544a\u5df2\u901a\u8fc7\u81ea\u52a8\u4ea4\u6362\u673a\u5236\u63d0\u4ea4\u7ed9\u8d8a\u5357\uff0c\u8d8a\u5357\u7684\u4f01\u4e1a\u662f\u5426\u8fd8\u9700\u8981\u91cd\u65b0\u63d0\u4ea4\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u8be5\u62a5\u544a\u5df2\u6839\u636e\u4e3b\u7ba1\u5f53\u5c40\u7684\u534f\u8bae\u81ea\u52a8\u5411\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u4ea4\u6362\uff0c\u4e14\u7b26\u5408\u89c4\u5b9a\u6761\u4ef6\uff0c\u5219\u65e0\u9700\u91cd\u65b0\u63d0\u4ea4\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_thay_mat_nop_Bao_cao_loi_nhuan_lien_quoc_gia_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u4ee3\u8868\u63d0\u4ea4\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7684\u7ec4\u7ec7\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee3\u8868\u7533\u62a5\u673a\u6784\u662f\u8de8\u56fd\u96c6\u56e2\u7684\u6210\u5458\uff0c\u7531\u6700\u9ad8\u6bcd\u516c\u53f8\u6307\u5b9a\uff0c\u8d1f\u8d23\u4ee3\u8868\u8be5\u96c6\u56e2\u7f16\u5236\u5e76\u63d0\u4ea4\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u62a5\u544a\u7684\u6307\u5b9a\u548c\u63d0\u4ea4\u5fc5\u987b\u7b26\u5408\u300a\u8bae\u5b9a\u4e66\u300b\u89c4\u5b9a\u7684\u6761\u4ef6\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_nao_doanh_nghiep_tai_Viet_Nam_khong_phai_nop_Bao_cao_do_co_to_chuc_thay_mat_nop\"><\/span><b>\u5728\u54ea\u4e9b\u60c5\u51b5\u4e0b\uff0c\u8d8a\u5357\u7684\u4f01\u4e1a\u56e0\u6709\u7ec4\u7ec7\u4ee3\u4e3a\u63d0\u4ea4\u800c\u65e0\u9700\u63d0\u4ea4\u62a5\u544a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5df2\u6307\u5b9a\u5408\u683c\u7684\u4ee3\u7406\u7533\u62a5\u673a\u6784\uff0c\u4e14\u8be5\u673a\u6784\u5df2\u5168\u9762\u5c65\u884c\u4e49\u52a1\u5e76\u7b26\u5408\u89c4\u5b9a\u7684\u4fe1\u606f\u4ea4\u6362\u6761\u4ef6\uff0c\u5219\u8d8a\u5357\u4f01\u4e1a\u65e0\u9700\u63d0\u4ea4\u62a5\u544a\u3002\u82e5\u4e0d\u7b26\u5408\u76f8\u5173\u6761\u4ef6\uff0c\u8d8a\u5357\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u300a\u653f\u4ee4\u300b\u7684\u89c4\u5b9a\u63d0\u4ea4\u62a5\u544a\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_bo_sung_truong_hop_mien_nop_Bao_cao_do_su_khac_biet_giua_cac_quoc_gia_nhu_the_nao\"><\/span><b>\u8be5\u6cd5\u4ee4\u662f\u5982\u4f55\u9488\u5bf9\u56e0\u5404\u56fd\u4e4b\u95f4\u5b58\u5728\u5dee\u5f02\u800c\u8c41\u514d\u63d0\u4ea4\u62a5\u544a\u7684\u60c5\u51b5\u4f5c\u51fa\u8865\u5145\u89c4\u5b9a\u7684\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u8865\u5145\u89c4\u5b9a\u4e86\u5728\u4ee5\u4e0b\u65b9\u9762\u51fa\u73b0\u5dee\u5f02\u65f6\uff0c\u65e0\u9700\u5728\u8d8a\u5357\u63d0\u4ea4\u62a5\u544a\u7684\u60c5\u51b5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u95e8\u69db\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5151\u6362\u8d27\u5e01\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7b26\u5408\u89c4\u5b9a\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\uff0c\u786e\u5b9a\u5404\u56fd\u3001\u5404\u5730\u533a\u4e4b\u95f4\u6536\u5165\u7684\u539f\u5219\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_nao_cong_ty_me_toi_cao_khong_phai_lap_Bao_cao_tai_nuoc_cu_tru_nhung_doanh_nghiep_tai_Viet_Nam_phai_nop\"><\/span><b>\u5728\u54ea\u4e9b\u60c5\u51b5\u4e0b\uff0c\u6700\u9ad8\u6bcd\u516c\u53f8\u65e0\u9700\u5728\u5176\u5c45\u4f4f\u56fd\u7f16\u5236\u62a5\u544a\uff0c\u4f46\u8d8a\u5357\u7684\u4f01\u4e1a\u5374\u5fc5\u987b\u63d0\u4ea4\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u6700\u9ad8\u6bcd\u516c\u53f8\u65e0\u9700\u5728\u5176\u5c45\u4f4f\u5730\u7f16\u5236\u5e76\u63d0\u4ea4\u62a5\u544a\u65f6\uff0c\u8d8a\u5357\u7684\u7eb3\u7a0e\u4eba\u53ef\u80fd\u6839\u636e\u8be5\u300a\u653f\u4ee4\u300b\u7684\u89c4\u5b9a\u4ea7\u751f\u63d0\u4ea4\u62a5\u544a\u7684\u4e49\u52a1\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_tinh_trang_khong_thuc_hien_trao_doi_thong_tin_mot_cach_he_thong_lam_phat_sinh_nghia_vu_nop_Bao_cao_tai_Viet_Nam\"><\/span><b>\u5728\u4f55\u79cd\u60c5\u51b5\u4e0b\uff0c\u672a\u7cfb\u7edf\u5730\u4ea4\u6362\u4fe1\u606f\u4f1a\u5bfc\u81f4\u5728\u8d8a\u5357\u4ea7\u751f\u63d0\u4ea4\u62a5\u544a\u7684\u4e49\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u63d0\u4ea4\u62a5\u544a\u7684\u4e49\u52a1\u4ec5\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\u4ea7\u751f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u5728\u672a\u7cfb\u7edf\u5730\u8fdb\u884c\u4fe1\u606f\u4ea4\u6d41\u7684\u60c5\u51b5\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e14\u5df2\u5c06\u6b64\u60c5\u51b5\u901a\u77e5\u7eb3\u7a0e\u4eba\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_bao_mat_thong_tin_co_lien_quan_the_nao_den_nghia_vu_nop_Bao_cao_tai_Viet_Nam\"><\/span><b>\u4fe1\u606f\u4fdd\u5bc6\u6761\u4ef6\u4e0e\u5728\u8d8a\u5357\u63d0\u4ea4\u62a5\u544a\u7684\u4e49\u52a1\u6709\u4f55\u5173\u8054\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ea\u6709\u5f53\u8d8a\u5357\u6ee1\u8db3\u4ee5\u4e0b\u8981\u6c42\u65f6\uff0c\u7eb3\u7a0e\u4eba\u624d\u9700\u5728\u8d8a\u5357\u63d0\u4ea4\u62a5\u544a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fe1\u606f\u5b89\u5168\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u81f4\u6027\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u5c06\u4fe1\u606f\u7528\u4e8e\u6b63\u5f53\u76ee\u7684\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7b26\u5408\u8fd9\u4e9b\u6761\u4ef6\u7684\u540d\u5355\u5df2\u5728\u7a0e\u52a1\u90e8\u95e8\u7684\u5b98\u65b9\u7f51\u7ad9\u4e0a\u516c\u5e03\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_duoc_nop_theo_dinh_dang_nao\"><\/span><b>\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u5e94\u4ee5\u4f55\u79cd\u683c\u5f0f\u63d0\u4ea4\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u62a5\u544a\u91c7\u7528\u52a0\u5bc6\u7684XML\u683c\u5f0f\u7f16\u5236\uff0c\u5e76\u901a\u8fc7\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u63d0\u4ea4\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Bao_cao_loi_nhuan_lien_quoc_gia_la_khi_nao\"><\/span><b>\u63d0\u4ea4\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u63d0\u4ea4\u62a5\u544a\u7684\u622a\u6b62\u671f\u9650\u6700\u8fdf\u4e3a\u62a5\u544a\u5e74\u5ea6\u6bcd\u516c\u53f8\u8d22\u52a1\u5e74\u5ea6\u7ed3\u675f\u4e4b\u65e5\u8d7712\u4e2a\u6708\u5185\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u6bcd\u516c\u53f8\u7684\u8d22\u653f\u5e74\u5ea6\u4e0e\u4f01\u4e1a\u5728\u8d8a\u5357\u7684\u8d22\u653f\u5e74\u5ea6\u4e0d\u540c\uff0c\u4f01\u4e1a\u5e94\u4ee5\u6bcd\u516c\u53f8\u7684\u8d22\u653f\u5e74\u5ea6\u4e3a\u51c6\uff0c\u800c\u975e\u4ee5\u4f01\u4e1a\u5728\u8d8a\u5357\u7684\u8d22\u653f\u5e74\u5ea6\u4e3a\u51c6\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_bao_ve_doi_tuong_nop_Bao_cao_loi_nhuan_lien_quoc_gia_duoc_thuc_hien_theo_mau_nao\"><\/span><b>\u5173\u4e8e\u5e94\u63d0\u4ea4\u300a\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u300b\u7684\u5bf9\u8c61\u5e94\u91c7\u7528\u4f55\u79cd\u683c\u5f0f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u672c\u901a\u77e5\u4f9d\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u9644\u5e26\u53d1\u5e03\u7684\u7b2c01\/TB-BCLN\u53f7\u683c\u5f0f\u5355\u636e\u5236\u5b9a\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_bao_ve_doi_tuong_nop_Bao_cao_phai_nop_bao_nhieu_lan\"><\/span><b>\u5173\u4e8e\u62a5\u544a\u63d0\u4ea4\u5bf9\u8c61\u9700\u63d0\u4ea4\u591a\u5c11\u6b21\u62a5\u544a\u7684\u901a\u77e5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u81ea\u8be5\u6cd5\u4ee4\u751f\u6548\u4e4b\u65e5\u8d77\uff0c\u4e0e\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u76f8\u5173\u7684\u4e49\u52a1\u9996\u6b21\u4ea7\u751f\u65f6\uff0c\u5e94\u63d0\u4ea4\u4e00\u6b21\u901a\u77e5\u3002\u82e5\u4fe1\u606f\u53d1\u751f\u53d8\u66f4\uff0c\u7eb3\u7a0e\u4eba\u987b\u63d0\u4ea4\u66f4\u65b0\u901a\u77e5\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Thong_bao_lan_dau_va_Thong_bao_cap_nhat_la_khi_nao\"><\/span><b>\u9996\u6b21\u7533\u62a5\u548c\u66f4\u65b0\u7533\u62a5\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9996\u6b21\u63d0\u4ea4\u300a\u901a\u77e5\u300b\u7684\u622a\u6b62\u65e5\u671f\u6700\u8fdf\u4e3a\u62a5\u544a\u5e74\u5ea6\u6bcd\u516c\u53f8\u8d22\u52a1\u5e74\u5ea6\u7ed3\u675f\u4e4b\u65e5\u3002\u5982\u4fe1\u606f\u53d1\u751f\u53d8\u66f4\uff08\u5305\u62ec\u7ec8\u6b62\u63d0\u4ea4\u62a5\u544a\u7684\u4e49\u52a1\uff09\uff0c\u5fc5\u987b\u5728\u53d8\u66f4\u53d1\u751f\u4e4b\u65e5\u8d7790\u5929\u5185\u63d0\u4ea4\u66f4\u65b0\u901a\u77e5\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u8c41\u514d\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Diem_moi_ve_truong_hop_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_la_gi\"><\/span><b>\u5173\u4e8e\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u51b5\u6709\u54ea\u4e9b\u65b0\u89c4\u5b9a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u5bf9\u514d\u4e8e\u7f16\u5236\u6587\u4ef6\u7684\u6761\u4ef6\u8fdb\u884c\u4e86\u8c03\u6574\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u7eb3\u7a0e\u4eba\u7684\u8425\u4e1a\u989d\u95e8\u69db\u63d0\u9ad8\u81f35000\u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u6d88\u201c\u4ece\u4e8b\u7b80\u5355\u7ecf\u8425\u6d3b\u52a8\u201d\u8fd9\u4e00\u6807\u51c6\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ee7\u7eed\u6309\u7167\u89c4\u5b9a\u6267\u884c\u5176\u4f59\u6761\u4ef6\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6b64\u6b21\u4fee\u8ba2\u65e8\u5728\u6269\u5927\u4f4e\u98ce\u9669\u7eb3\u7a0e\u4eba\u7684\u9002\u7528\u8303\u56f4\uff0c\u4f7f\u5176\u514d\u4e8e\u7f16\u5236\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u5e76\u964d\u4f4e\u5408\u89c4\u6210\u672c\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_co_dong_nghia_duoc_mien_ke_khai_giao_dich_lien_ket_khong\"><\/span><b>\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\uff0c\u662f\u5426\u610f\u5473\u7740\u4e5f\u514d\u4e8e\u7533\u62a5\u5173\u8054\u4ea4\u6613\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u3002\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u5e76\u4e0d\u7b49\u540c\u4e8e\u514d\u4e8e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5173\u8054\u5173\u7cfb\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u7533\u62a5\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9075\u5faa\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u6240\u7533\u62a5\u7684\u4fe1\u606f\u8d1f\u8d23\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u987b\u81ea\u884c\u786e\u5b9a\u5e76\u8d1f\u8d23\u786e\u4fdd\u5b8c\u5168\u7b26\u5408\u514d\u4e8e\u7f16\u5236\u6863\u6848\u7684\u6761\u4ef6\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_Co_quan_thue_va_ho_tro_tuan_thu\"><\/span><b>\u7a0e\u52a1\u673a\u5173\u7684\u804c\u8d23\u4e0e\u5408\u89c4\u652f\u6301<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Co_quan_thue_co_duoc_su_dung_Bao_cao_loi_nhuan_lien_quoc_gia_de_dieu_chinh_gia_giao_dich_lien_ket_khong\"><\/span><b>\u7a0e\u52a1\u673a\u5173\u80fd\u5426\u5229\u7528\u300a\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u300b\u6765\u8c03\u6574\u5173\u8054\u4ea4\u6613\u4ef7\u683c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u3002\u8be5\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u7a0e\u52a1\u673a\u5173\u4e0d\u5f97\u4f7f\u7528\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u6765\u8c03\u6574\u6216\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u62a5\u544a\u7528\u4e8e\u98ce\u9669\u7ba1\u7406\u3001\u4fe1\u606f\u4ea4\u6d41\uff0c\u5e76\u670d\u52a1\u4e8e\u7b26\u5408\u76f8\u5173\u89c4\u5b9a\u53ca\u56fd\u9645\u627f\u8bfa\u7684\u7a0e\u52a1\u7ba1\u7406\u76ee\u7684\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_quy_dinh_nhu_the_nao_ve_chuong_trinh_ho_tro_tuan_thu_tu_nguyen\"><\/span><b>\u8be5\u6cd5\u4ee4\u5bf9\u81ea\u613f\u5408\u89c4\u652f\u6301\u8ba1\u5212\u4f5c\u51fa\u4e86\u54ea\u4e9b\u89c4\u5b9a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5e94\u6839\u636e\u4ee5\u4e0b\u539f\u5219\uff0c\u5236\u5b9a\u5e76\u5b9e\u65bd\u9488\u5bf9\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4eba\u81ea\u613f\u5408\u89c4\u652f\u6301\u8ba1\u5212\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u98ce\u9669\u7ba1\u7406\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u90e8\u95e8\u6570\u636e\u5e93\u7cfb\u7edf\u7684\u54cd\u5e94\u80fd\u529b\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u7a0e\u6536\u7ba1\u7406\u7684\u6cd5\u5f8b\u89c4\u5b9a\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Co_quan_thue_co_the_cong_bo_ty_suat_loi_nhuan_nganh_de_ho_tro_nguoi_nop_thue_khong\"><\/span><b>\u7a0e\u52a1\u673a\u5173\u80fd\u5426\u516c\u5e03\u884c\u4e1a\u5229\u6da6\u7387\u4ee5\u534f\u52a9\u7eb3\u7a0e\u4eba\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u7a0e\u52a1\u673a\u5173\u4f9d\u636e\u7eb3\u7a0e\u4eba\u7684\u7533\u62a5\u6570\u636e\uff0c\u6309\u884c\u4e1a\u3001\u5730\u533a\u6216\u7eb3\u7a0e\u4eba\u7ec4\u522b\u516c\u5e03\u884c\u4e1a\u5229\u6da6\u7387\uff0c\u4ee5\u534f\u52a9\u7eb3\u7a0e\u4eba\u8fdb\u884c\u7533\u62a5\uff0c\u5e76\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_doanh_nghiep_cung_cap_khi_tham_gia_chuong_trinh_ho_tro_tuan_thu_co_duoc_bao_mat_khong\"><\/span><b>\u4f01\u4e1a\u53c2\u4e0e\u5408\u89c4\u652f\u6301\u8ba1\u5212\u65f6\u63d0\u4f9b\u7684\u4fe1\u606f\u662f\u5426\u4f1a\u5f97\u5230\u4fdd\u5bc6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u7a0e\u52a1\u673a\u5173\u6709\u8d23\u4efb\u4f9d\u6cd5\u5bf9\u7eb3\u7a0e\u4eba\u5728\u53c2\u4e0e\u81ea\u613f\u5408\u89c4\u652f\u6301\u8ba1\u5212\u65f6\u63d0\u4f9b\u7684\u4fe1\u606f\u548c\u6570\u636e\u4e88\u4ee5\u4fdd\u5bc6\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_bo_nganh_va_dia_phuong_co_trach_nhiem_gi_trong_quan_ly_thue_doi_voi_giao_dich_lien_ket\"><\/span><b>\u5404\u90e8\u59d4\u3001\u90e8\u95e8\u548c\u5730\u65b9\u5728\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u65b9\u9762\u627f\u62c5\u54ea\u4e9b\u8d23\u4efb\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5404\u90e8\u3001\u90e8\u7ea7\u673a\u5173\u53ca\u5404\u7701\u3001\u5e02\u4eba\u6c11\u59d4\u5458\u4f1a\u5e94\u8d1f\u8d23\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u914d\u5408\u5f00\u5c55\u9488\u5bf9\u5b58\u5728\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7684\u7a0e\u6536\u7ba1\u7406\u5ba3\u4f20\u5de5\u4f5c\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u4e13\u4e1a\u7ba1\u7406\u804c\u80fd\u63d0\u4f9b\u4fe1\u606f\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fde\u63a5\u3001\u5171\u4eab\u6570\u636e\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u7a0e\u52a1\u673a\u5173\u5408\u4f5c\uff0c\u5bf9\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u8fdb\u884c\u76d1\u7ba1\u3002.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_khoan_chuyen_tiep\"><\/span><b>\u8fc7\u6e21\u6761\u6b3e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_dang_duoc_chuyen_tiep_theo_Nghi_dinh_so_202025ND-CP_duoc_xu_ly_nhu_the_nao\"><\/span><b>\u6839\u636e\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7ed3\u8f6c\u7684\u8d37\u6b3e\u5229\u606f\u8d39\u7528\u5e94\u5982\u4f55\u5904\u7406\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c3\u6761\u89c4\u5b9a\uff0c\u7b26\u5408\u8d37\u6b3e\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u6761\u4ef6\u7684\u4f01\u4e1a\uff0c\u53ef\u5728\u5269\u4f59\u671f\u9650\u5185\u7ee7\u7eed\u6309\u7167\u89c4\u5b9a\u8fdb\u884c\u7ed3\u8f6c\u3002\u6b64\u9879\u89c4\u5b9a\u65e8\u5728\u786e\u4fdd\u653f\u7b56\u7684\u8fde\u7eed\u6027\u53ca\u7eb3\u7a0e\u4eba\u7684\u6743\u76ca\u3002.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_y_gi_khi_tiep_tuc_chuyen_tiep_chi_phi_lai_vay\"><\/span><b>\u4f01\u4e1a\u5728\u7ee7\u7eed\u8f6c\u5ac1\u8d37\u6b3e\u5229\u606f\u65f6\u9700\u8981\u6ce8\u610f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">\u6b63\u786e\u786e\u5b9a\u53ef\u7ed3\u8f6c\u7684\u5229\u606f\u8d39\u7528\u91d1\u989d\uff1b;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u8ddf\u8e2a\u5269\u4f59\u8fc7\u6e21\u65f6\u95f4\uff1b;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u786e\u4fdd\u7eb3\u7a0e\u7533\u62a5\u8868\u3001\u4f1a\u8ba1\u8d26\u76ee\u548c\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u6570\u636e\u4fdd\u6301\u4e00\u81f4\uff1b;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u6309\u7167\u89c4\u5b9a\uff0c\u5728\u7b26\u5408\u6761\u4ef6\u4e14\u5728\u89c4\u5b9a\u671f\u9650\u5185\u5b8c\u6210\u79fb\u4ea4\u3002.\u00a0<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_viec_doanh_nghiep_can_chu_dong\"><\/span><b>\u4f01\u4e1a\u9700\u8981\u4e3b\u52a8\u91c7\u53d6\u7684\u63aa\u65bd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_thuc_hien_dung_Nghi_dinh_so_2552026ND-CP\"><\/span><b>\u4f01\u4e1a\u5e94\u91c7\u53d6\u54ea\u4e9b\u63aa\u65bd\u624d\u80fd\u6b63\u786e\u6267\u884c\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4e3b\u52a8\u91c7\u53d6\u884c\u52a8\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u9762\u5ba1\u67e5\u6240\u6709\u94fe\u63a5\u5173\u7cfb\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u501f\u8d37\u3001\u51fa\u501f\u3001\u501f\u7528\u53ca\u51fa\u501f\u7b49\u4ea4\u6613\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b8c\u6574\u3001\u51c6\u786e\u5730\u7533\u62a5\u53d1\u751f\u7684\u5173\u8054\u4ea4\u6613\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u4e49\u52a1\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u8de8\u56fd\u5229\u6da6\u7533\u62a5\u4e49\u52a1\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u7167\u901a\u77e5\u8981\u6c42\uff0c\u6309\u65f6\u63d0\u4ea4\u8de8\u56fd\u5229\u6da6\u62a5\u544a\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u6ce8\u7a0e\u52a1\u673a\u5173\u53d1\u5e03\u7684\u516c\u5f00\u4fe1\u606f\u548c\u6307\u5bfc\u610f\u89c1\u3002.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuoc_tap_doan_da_quoc_gia_can_trao_doi_voi_cong_ty_me_nhung_thong_tin_gi\"><\/span><b>\u8de8\u56fd\u96c6\u56e2\u65d7\u4e0b\u7684\u4f01\u4e1a\u9700\u8981\u5411\u6bcd\u516c\u53f8\u901a\u62a5\u54ea\u4e9b\u4fe1\u606f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4ea4\u6d41\u5e76\u6536\u96c6\u81f3\u5c11\u4ee5\u4e0b\u4fe1\u606f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u9ad8\u6bcd\u516c\u53f8\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u7ec8\u6bcd\u516c\u53f8\u7684\u6ce8\u518c\u5730\u6240\u5728\u56fd\u6216\u5730\u533a\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u9ad8\u6bcd\u516c\u53f8\u7684\u8d22\u653f\u5e74\u5ea6\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u7403\u5408\u5e76\u6536\u5165\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u56fd\u5916\u7f16\u5236\u62a5\u544a\u7684\u4e49\u52a1\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u8be5\u7ec4\u7ec7\u4ee3\u4e3a\u63d0\u4ea4\u62a5\u544a\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u8d8a\u5357\u7684\u81ea\u52a8\u4ea4\u6362\u673a\u5236\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u53d1\u751f\u5f71\u54cd\u5df2\u63d0\u4ea4\u300a\u901a\u77e5\u300b\u5185\u5bb9\u7684\u53d8\u66f4\uff0c\u987b\u5728\u53d8\u66f4\u53d1\u751f\u4e4b\u65e5\u8d7790\u5929\u5185\u5411\u7a0e\u52a1\u673a\u5173\u66f4\u65b0\u76f8\u5173\u4fe1\u606f\u3002.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thong_diep_quan_trong_nhat_doi_voi_doanh_nghiep_co_giao_dich_lien_ket_la_gi\"><\/span><b>\u5bf9\u4e8e\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u6700\u91cd\u8981\u7684\u4fe1\u606f\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u4e3b\u52a8\u51c6\u786e\u8bc6\u522b\u5173\u8054\u5173\u7cfb\uff0c\u5168\u9762\u7533\u62a5\u5173\u8054\u5173\u7cfb\u53ca\u5173\u8054\u4ea4\u6613\u4fe1\u606f\uff1b\u6309\u7167\u89c4\u5b9a\u7f16\u5236\u5e76\u4fdd\u5b58\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\uff1b\u5ba1\u67e5\u4e0e\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u76f8\u5173\u7684\u4e49\u52a1\uff1b \u5728\u8fdb\u884c\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u6bd4\u8f83\u5206\u6790\u65f6\uff0c\u5fc5\u987b\u9075\u5faa\u201c\u5b9e\u8d28\u4f18\u5148\u4e8e\u5f62\u5f0f\u201d\u539f\u5219\uff0c\u4ea4\u6613\u672c\u8eab\u51b3\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u3002\u4e3b\u52a8\u5408\u89c4\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u3001\u63d0\u9ad8\u900f\u660e\u5ea6\uff0c\u5e76\u786e\u4fdd\u751f\u4ea7\u548c\u7ecf\u8425\u6d3b\u52a8\u7684\u7a33\u5b9a\u3002.<\/span><\/p>\n<p><b>\u91cd\u8981\u63d0\u793a\uff1a <\/b><span style=\"font-weight: 400;\">\u672c\u95ee\u7b54\u96c6\u7528\u4e8e\u5ba3\u4f20\u548c\u666e\u53ca\u6cd5\u5f8b\u3002\u82e5\u5176\u4e2d\u6982\u62ec\u6027\u8868\u8ff0\u4e0e\u89c4\u8303\u6027\u6cd5\u5f8b\u6587\u4ef6\u7684\u89c4\u5b9a\u4e0d\u4e00\u81f4\uff0c\u5e94\u6309\u4ee5\u4e0b\u89c4\u5b9a\u6267\u884c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c108\/2025\/QH15\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u5173\u5b9e\u65bd\u7ec6\u5219\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u6709\u4efb\u4f55\u7591\u95ee\uff0c\u9700\u8981\u54a8\u8be2\u6216\u652f\u6301\uff0c\u8d35\u516c\u53f8 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8bf7\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong> \u901a\u8fc7\uff1a<\/span><\/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\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a 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\u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 B\u1ed9 50 c\u00e2u h\u1ecfi \u0111\u00e1p Ngh\u1ecb \u0111\u1ecbnh 255 2026 N\u0110 CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft doanh nghi\u1ec7p c\u1ea7n n\u1eafm: Nh\u1eefng quy \u0111\u1ecbnh chung Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh n\u1ed9i dung g\u00ec? Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu li\u00ean quan \u0111\u1ebfn nguy\u00ean t\u1eafc qu\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":5180,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,10],"tags":[46,47,45],"class_list":["post-654","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-cap-nhat-quy-dinh-moi","tag-ke-khai-thue-tndn","tag-muc-phat-vi-pham-va-giai-phap-tuan-thu-cho-doanh-nghiep","tag-nghi-dinh-20-2025-nd-cp-quy-dinh-moi-ve-giao-dich-lien-ket"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/654","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=654"}],"version-history":[{"count":11,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/654\/revisions"}],"predecessor-version":[{"id":5181,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/654\/revisions\/5181"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5180"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}