{"id":2760,"date":"2026-08-18T09:02:23","date_gmt":"2026-08-18T09:02:23","guid":{"rendered":"https:\/\/thuecoso14tphcm.gov.vn\/?p=2760"},"modified":"2026-08-18T09:04:06","modified_gmt":"2026-08-18T09:04:06","slug":"%f0%9f%93%a2-gioi-thieu-diem-moi-nghi-dinh-so-255-2026-nd-cp-ve-quan-ly-thue-doi-voi-giao-dich-lien-ket-cua-nhung-doanh-nghiep-co-quan-he-lien-ket","status":"publish","type":"post","link":"https:\/\/thuecoso14tphcm.gov.vn\/?p=2760","title":{"rendered":"\ud83d\udce2 GI\u1edaI THI\u1ec6U \u0110I\u1ec2M M\u1edaI NGH\u1eca \u0110\u1ecaNH S\u1ed0 255\/2026\/N\u0110-CP V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI GIAO D\u1ecaCH LI\u00caN K\u1ebeT C\u1ee6A NH\u1eeeNG DOANH NGHI\u1ec6P C\u00d3 QUAN H\u1ec6 LI\u00caN K\u1ebeT"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\ud83d\udcc5 Th\u1eddi gian \u00e1p d\u1ee5ng:<\/p>\n\n\n\n

Ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2026.<\/p>\n\n\n\n

\u00c1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u0103m 2026.<\/p>\n\n\n\n

\ud83d\udcdc Quy m\u00f4 & V\u0103n b\u1ea3n thay th\u1ebf:<\/p>\n\n\n\n

K\u1ebft c\u1ea5u g\u1ed3m 04 ch\u01b0\u01a1ng, 24 \u0111i\u1ec1u.<\/p>\n\n\n\n

Thay th\u1ebf ho\u00e0n to\u00e0n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2025\/N\u0110-CP.<\/p>\n\n\n\n

\ud83d\udca1 C\u00e1c \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u \u00fd:<\/p>\n\n\n\n

\ud83d\udd17 1. B\u1ed5 sung M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft:<\/p>\n\n\n\n

B\u1ed5 sung m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft vay, cho vay t\u1ea1i \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5. B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d.3 kho\u1ea3n 2 \u0110i\u1ec1u 5<\/p>\n\n\n\n

\ud83c\udf10 2. B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR):<\/p>\n\n\n\n

S\u1eeda \u0111\u1ed5i c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u, m\u1ee9c ng\u01b0\u1ee1ng doanh thu v\u00e0 t\u1ef7 gi\u00e1 quy \u0111\u1ed5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o CbCR. B\u1ed5 sung, s\u1eeda \u0111\u1ed5i l\u00e0m r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p, kh\u00f4ng ph\u1ea3i n\u1ed9p, \u0111\u1ecbnh d\u1ea1ng, ph\u01b0\u01a1ng th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o CbCR.<\/p>\n\n\n\n

\ud83d\udcc8 3. Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n\n\n\n

N\u00e2ng ng\u01b0\u1ee1ng doanh thu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00ean m\u1ee9c 500 t\u1ef7 \u0111\u1ed3ng t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20.<\/p>\n\n\n\n

\ud83d\udd0d H\u01af\u1edaNG D\u1eaaN TRA C\u1ee8U CHI TI\u1ebeT:<\/p>\n\n\n\n

\u0110\u1ec3 nghi\u00ean c\u1ee9u chi ti\u1ebft v\u00e0 n\u1eafm r\u00f5 c\u00e1c n\u1ed9i dung \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 xem chi ti\u1ebft t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 4697\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf.<\/p>\n\n\n\n

Qu\u00e9t m\u00e3 QR \u0111\u1ec3 xem to\u00e0n b\u1ed9 n\u1ed9i dung C\u00f4ng v\u0103n s\u1ed1 4697\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf:<\/p>\n\n\n

\n
\"\"\/<\/figure>\n<\/div>\n\n\n

\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"

\ud83d\udcc5 Th\u1eddi gian \u00e1p d\u1ee5ng: Ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2026. \u00c1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf Thu nh\u1eadp […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,11,12,1,10],"tags":[],"class_list":["post-2760","post","type-post","status-publish","format-standard","hentry","category-thong-bao","category-tin-ve-thue","category-tin-tong-hop","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2760","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2760"}],"version-history":[{"count":3,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2760\/revisions"}],"predecessor-version":[{"id":2763,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2760\/revisions\/2763"}],"wp:attachment":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}