{"id":10591,"date":"2026-10-26T14:56:49","date_gmt":"2026-10-26T07:56:49","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10591"},"modified":"2026-10-26T14:56:49","modified_gmt":"2026-10-26T07:56:49","slug":"10-tinh-huong-xac-dinh-chu-so-huu-huong-loi","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/","title":{"rendered":"10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p l\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n c\u1ea7n n\u1eafm ngay sau khi Ch\u00ednh ph\u1ee7 ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-296-2026-ND-CP-sua-doi-Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-716470.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 296\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y 23\/7\/2026 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 168\/2025\/N\u0110-CP ng\u00e0y 30\/6\/2025 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p. M\u1ee5c ti\u00eau l\u00e0 th\u1ef1c hi\u1ec7n K\u1ebf ho\u1ea1ch h\u00e0nh \u0111\u1ed9ng qu\u1ed1c gia v\u1ec1 trao \u0111\u1ed5i th\u00f4ng tin theo y\u00eau c\u1ea7u v\u00ec m\u1ee5c \u0111\u00edch thu\u1ebf, ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 948\/Q\u0110-TTg ng\u00e0y 27\/5\/2026 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thue.man.net.vn\/cong-van-13767-btc-dntn\/\" target=\"_blank\" rel=\"noopener\"> C\u00f4ng v\u0103n 13767\/BTC-DNTN v\u1ec1 ki\u1ec3m tra ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> y\u00eau c\u1ea7u c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh t\u1eadp trung ki\u1ec3m tra vi\u1ec7c k\u00ea khai trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026. Ngh\u0129a l\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f2n nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 t\u00ecm hi\u1ec3u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf l\u00e0m h\u1ed3 s\u01a1, k\u1ebf to\u00e1n th\u01b0\u1eddng v\u01b0\u1edbng ba c\u00e2u h\u1ecfi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed5 \u0111\u00f4ng gi\u1eef \u0111\u00fang 25% c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu qua c\u00f4ng ty trung gian t\u00ednh th\u1ebf n\u00e0o?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ee3 ch\u1ed3ng c\u00f9ng g\u00f3p v\u1ed1n th\u00ec x\u1eed l\u00fd ra sao?<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p b\u00e1m s\u00e1t \u0110i\u1ec1u 17, \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP), k\u00e8m c\u00e1ch t\u00ednh t\u1ef7 l\u1ec7 v\u00e0 c\u00e1ch ghi v\u00e0o M\u1eabu s\u1ed1 10.<\/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:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Can_cu_phap_ly_cua_10_tinh_huong_xac_dinh_chu_so_huu_huong_loi_cua_doanh_nghiep\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tieu_chi_1_Ty_le_so_huu_khoan_1_Dieu_17\" >Ti\u00eau ch\u00ed 1: T\u1ef7 l\u1ec7 s\u1edf h\u1eefu (kho\u1ea3n 1 \u0110i\u1ec1u 17)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tieu_chi_2_Quyen_kiem_soat_thuc_te_khoan_2_Dieu_17\" >Ti\u00eau ch\u00ed 2: Quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf (kho\u1ea3n 2 \u0110i\u1ec1u 17)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tieu_chi_3_Nguoi_quan_ly_co_quyen_han_lon_nhat_khoan_3_Dieu_17\" >Ti\u00eau ch\u00ed 3: Ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t (kho\u1ea3n 3 \u0110i\u1ec1u 17)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Thu_tu_ke_khai_khoan_2_Dieu_18\" >Th\u1ee9 t\u1ef1 k\u00ea khai (kho\u1ea3n 2 \u0110i\u1ec1u 18)<\/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:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#4_nguyen_tac_tinh_ty_le_so_huu_can_nam\" >4 nguy\u00ean t\u1eafc t\u00ednh t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ea7n n\u1eafm<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Chi_tiet_10_tinh_huong_xac_dinh_chu_so_huu_huong_loi_cua_doanh_nghiep\" >Chi ti\u1ebft 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tinh_huong_1_Mot_ca_nhan_truc_tiep_so_huu_tu_25_von_dieu_le_tro_len\" >T\u00ecnh hu\u1ed1ng 1: M\u1ed9t c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tinh_huong_2_Ca_nhan_so_huu_dung_25\" >T\u00ecnh hu\u1ed1ng 2: C\u00e1 nh\u00e2n s\u1edf h\u1eefu \u0111\u00fang 25%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tinh_huong_3_Ca_nhan_so_huu_duoi_25\" >T\u00ecnh hu\u1ed1ng 3: C\u00e1 nh\u00e2n s\u1edf h\u1eefu d\u01b0\u1edbi 25%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tinh_huong_4_Ca_nhan_vua_truc_tiep_vua_gian_tiep_so_huu\" >T\u00ecnh hu\u1ed1ng 4: C\u00e1 nh\u00e2n v\u1eeba tr\u1ef1c ti\u1ebfp v\u1eeba gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tinh_huong_5_Ca_nhan_gian_tiep_so_huu_thong_qua_mot_to_chuc\" >T\u00ecnh hu\u1ed1ng 5: C\u00e1 nh\u00e2n gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu th\u00f4ng qua m\u1ed9t t\u1ed5 ch\u1ee9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tinh_huong_6_Ca_nhan_gian_tiep_so_huu_qua_nhieu_tang_doanh_nghiep\" >T\u00ecnh hu\u1ed1ng 6: C\u00e1 nh\u00e2n gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu qua nhi\u1ec1u t\u1ea7ng doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tinh_huong_7_Ca_nhan_so_huu_thong_qua_nhieu_nhanh\" >T\u00ecnh hu\u1ed1ng 7: C\u00e1 nh\u00e2n s\u1edf h\u1eefu th\u00f4ng qua nhi\u1ec1u nh\u00e1nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tinh_huong_8_Nhom_ca_nhan_co_quan_he_gia_dinh\" >T\u00ecnh hu\u1ed1ng 8: Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tinh_huong_9_Nhom_ca_nhan_co_thoa_thuan_cung_so_huu\" >T\u00ecnh hu\u1ed1ng 9: Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 th\u1ecfa thu\u1eadn c\u00f9ng s\u1edf h\u1eefu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Tinh_huong_10_Cong_ty_hop_danh\" >T\u00ecnh hu\u1ed1ng 10: C\u00f4ng ty h\u1ee3p danh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Ap_dung_vao_so_do_so_huu_nhieu_tang\" >\u00c1p d\u1ee5ng v\u00e0o s\u01a1 \u0111\u1ed3 s\u1edf h\u1eefu nhi\u1ec1u t\u1ea7ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#So_do_1_Truc_tiep_va_gian_tiep_qua_ba_cong_ty\" >S\u01a1 \u0111\u1ed3 1: Tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp qua ba c\u00f4ng ty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#So_do_2_Cong_ty_TNHH_mot_thanh_vien_so_huu_ba_tang\" >S\u01a1 \u0111\u1ed3 2: C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, s\u1edf h\u1eefu ba t\u1ea7ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#So_do_3_Cong_ty_TNHH_2TV_A_ket_hop_truc_tiep_va_gian_tiep\" >S\u01a1 \u0111\u1ed3 3: C\u00f4ng ty TNHH 2TV A, k\u1ebft h\u1ee3p tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Ghi_ket_qua_vao_Mau_so_10_Danh_sach_chu_so_huu_huong_loi\" >Ghi k\u1ebft qu\u1ea3 v\u00e0o M\u1eabu s\u1ed1 10: Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Rui_ro_khi_ap_dung_sai_10_tinh_huong_xac_dinh_chu_so_huu_huong_loi_cua_doanh_nghiep\" >R\u1ee7i ro khi \u00e1p d\u1ee5ng sai 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#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-26\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Cau_hoi_thuong_gap_ve_10_tinh_huong_xac_dinh_chu_so_huu_huong_loi_cua_doanh_nghiep\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Nguoi_dai_dien_theo_phap_luat_co_duong_nhien_la_chu_so_huu_huong_loi_khong\" >Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u00f3 \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Co_dong_la_to_chuc_so_huu_30_thi_ke_khai_to_chuc_do_duoc_khong\" >C\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu 30% th\u00ec k\u00ea khai t\u1ed5 ch\u1ee9c \u0111\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Nhieu_nguoi_cung_dat_tu_25_tro_len_thi_chon_mot_nguoi_dai_dien_duoc_khong\" >Nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng \u0111\u1ea1t t\u1eeb 25% tr\u1edf l\u00ean th\u00ec ch\u1ecdn m\u1ed9t ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/zh\/10-tinh-huong-xac-dinh-chu-so-huu-huong-loi\/#Nhung_ai_duoc_gop_ty_le_theo_nhom_gia_dinh\" >Nh\u1eefng ai \u0111\u01b0\u1ee3c g\u1ed9p t\u1ef7 l\u1ec7 theo nh\u00f3m gia \u0111\u00ecnh?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_10_tinh_huong_xac_dinh_chu_so_huu_huong_loi_cua_doanh_nghiep\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10594\" aria-describedby=\"caption-attachment-10594\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10594\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-10-tinh-huong-xac-dinh-chu-so-huu-huong-loi-cua-doanh-nghiep.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-10-tinh-huong-xac-dinh-chu-so-huu-huong-loi-cua-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-10-tinh-huong-xac-dinh-chu-so-huu-huong-loi-cua-doanh-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-10-tinh-huong-xac-dinh-chu-so-huu-huong-loi-cua-doanh-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-10-tinh-huong-xac-dinh-chu-so-huu-huong-loi-cua-doanh-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-10-tinh-huong-xac-dinh-chu-so-huu-huong-loi-cua-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10594\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP), ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i lu\u00f4n l\u00e0 <\/span><b>c\u00e1 nh\u00e2n<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i ph\u00e1p nh\u00e2n. V\u0103n b\u1ea3n quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n l\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00f3, kh\u00f4ng bao g\u1ed3m c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n cho v\u1ed1n nh\u00e0 n\u01b0\u1edbc trong doanh nghi\u1ec7p.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i theo ba t\u1ea7ng ti\u00eau ch\u00ed, \u00e1p d\u1ee5ng l\u1ea7n l\u01b0\u1ee3t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_1_Ty_le_so_huu_khoan_1_Dieu_17\"><\/span><b>Ti\u00eau ch\u00ed 1: T\u1ef7 l\u1ec7 s\u1edf h\u1eefu (kho\u1ea3n 1 \u0110i\u1ec1u 17)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 17:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp ho\u1eb7c v\u1eeba tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean c\u1ee7a doanh nghi\u1ec7p.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 c\u00f2n quy \u0111\u1ecbnh 03 \u0111i\u1ec3m then ch\u1ed1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1edf h\u1eefu gi\u00e1n ti\u1ebfp:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft th\u00f4ng qua c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1c th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00f3m c\u00e1 nh\u00e2n:<\/b><span style=\"font-weight: 400;\"> Nh\u00f3m c\u00f3 m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh theo kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p ho\u1eb7c h\u1ee3p \u0111\u1ed3ng c\u00f9ng nhau s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c c\u00e1 nh\u00e2n trong nh\u00f3m l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng ty h\u1ee3p danh:<\/b><span style=\"font-weight: 400;\"> T\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean h\u1ee3p danh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, kh\u00f4ng ph\u1ee5 thu\u1ed9c t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 hay quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_2_Quyen_kiem_soat_thuc_te_khoan_2_Dieu_17\"><\/span><b>Ti\u00eau ch\u00ed 2: Quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf (kho\u1ea3n 2 \u0110i\u1ec1u 17)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo kho\u1ea3n 1 kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Vi\u1ec7c ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c th\u00f4ng qua m\u1ed9t ho\u1eb7c nhi\u1ec1u quy\u1ec1n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m ho\u1eb7c b\u00e3i nhi\u1ec7m \u0111a s\u1ed1 ho\u1eb7c t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, \u0111a s\u1ed1 ho\u1eb7c t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_3_Nguoi_quan_ly_co_quyen_han_lon_nhat_khoan_3_Dieu_17\"><\/span><b>Ti\u00eau ch\u00ed 3: Ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t (kho\u1ea3n 3 \u0110i\u1ec1u 17)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 17:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1, 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t \u0111\u1ec3 h\u00e0nh \u0111\u1ed9ng thay m\u1eb7t cho doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc trong doanh nghi\u1ec7p.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tu_ke_khai_khoan_2_Dieu_18\"><\/span><b>Th\u1ee9 t\u1ef1 k\u00ea khai (kho\u1ea3n 2 \u0110i\u1ec1u 18)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p r\u00e0 so\u00e1t <\/span><b>t\u1eebng c\u1ea5p<\/b><span style=\"font-weight: 400;\"> trong c\u01a1 c\u1ea5u s\u1edf h\u1eefu cho \u0111\u1ebfn khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf, sau \u0111\u00f3 k\u00ea khai theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 17;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 17;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t theo kho\u1ea3n 3 \u0110i\u1ec1u 17.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf qua b\u01b0\u1edbc tr\u01b0\u1edbc \u0111\u1ec3 ch\u1ecdn ngay ng\u01b0\u1eddi qu\u1ea3n l\u00fd. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc xuy\u00ean su\u1ed1t khi \u00e1p d\u1ee5ng 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p \u1edf ph\u1ea7n sau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_nguyen_tac_tinh_ty_le_so_huu_can_nam\"><\/span><b>4 nguy\u00ean t\u1eafc t\u00ednh t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ea7n n\u1eafm<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n th\u1ed1ng nh\u1ea5t b\u1ed1n nguy\u00ean t\u1eafc t\u00ednh to\u00e1n r\u00fat ra t\u1eeb c\u00e1c v\u00ed d\u1ee5 h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP:<\/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;\"><strong>\u539f\u5219<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u8ba1\u7b97\u65b9\u6cd5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u7b14\u8bb0<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng t\u1eeb 25%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 t\u1eeb 25% tr\u1edf l\u00ean l\u00e0 \u0111\u1ea1t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00fang 25% v\u1eabn ph\u1ea3i k\u00ea khai<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1edf h\u1eefu gi\u00e1n ti\u1ebfp qua nhi\u1ec1u t\u1ea7ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nh\u00e2n t\u1ef7 l\u1ec7 qua t\u1eebng t\u1ea7ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: 80% x 70% x 60% = 33.6%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1edf h\u1eefu qua nhi\u1ec1u nh\u00e1nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng t\u1ef7 l\u1ec7 c\u1ee7a c\u00e1c nh\u00e1nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: 24% + 6% = 30%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u1eeba tr\u1ef1c ti\u1ebfp v\u1eeba gi\u00e1n ti\u1ebfp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ed9ng g\u1ed9p tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi t\u00e1ch c\u1ed9t tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp v\u00e0 t\u1ed5ng tr\u00ean M\u1eabu s\u1ed1 10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> Ti\u00eau ch\u00ed t\u00ednh tr\u00ean <\/span><b>v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b><span style=\"font-weight: 400;\"> (c\u00f4ng ty TNHH, c\u00f4ng ty h\u1ee3p danh) ho\u1eb7c <\/span><b>t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/b><span style=\"font-weight: 400;\"> (c\u00f4ng ty c\u1ed5 ph\u1ea7n). Hai t\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c ghi \u1edf hai nh\u00f3m c\u1ed9t kh\u00e1c nhau tr\u00ean M\u1eabu s\u1ed1 10.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_10_tinh_huong_xac_dinh_chu_so_huu_huong_loi_cua_doanh_nghiep\"><\/span><b>Chi ti\u1ebft 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10593\" aria-describedby=\"caption-attachment-10593\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10593\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-tiet-10-tinh-huong-xac-dinh-chu-so-huu-huong-loi-cua-doanh-nghiep.jpg\" alt=\"Chi ti\u1ebft 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-tiet-10-tinh-huong-xac-dinh-chu-so-huu-huong-loi-cua-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-tiet-10-tinh-huong-xac-dinh-chu-so-huu-huong-loi-cua-doanh-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-tiet-10-tinh-huong-xac-dinh-chu-so-huu-huong-loi-cua-doanh-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-tiet-10-tinh-huong-xac-dinh-chu-so-huu-huong-loi-cua-doanh-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-tiet-10-tinh-huong-xac-dinh-chu-so-huu-huong-loi-cua-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10593\" class=\"wp-caption-text\">Chi ti\u1ebft 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i t\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y g\u1ed3m v\u00ed d\u1ee5, ph\u00e2n t\u00edch v\u00e0 k\u1ebft lu\u1eadn. C\u00e1c s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean theo v\u00ed d\u1ee5 h\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_1_Mot_ca_nhan_truc_tiep_so_huu_tu_25_von_dieu_le_tro_len\"><\/span><b>T\u00ecnh hu\u1ed1ng 1: M\u1ed9t c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>D\u1ea5u hi\u1ec7u nh\u1eadn bi\u1ebft:<\/b><span style=\"font-weight: 400;\"> C\u00f3 c\u00e1 nh\u00e2n \u0111\u1ee9ng t\u00ean tr\u1ef1c ti\u1ebfp trong danh s\u00e1ch th\u00e0nh vi\u00ean ho\u1eb7c danh s\u00e1ch c\u1ed5 \u0111\u00f4ng v\u00e0 s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty TNHH ABC c\u00f3 \u00f4ng Nguy\u1ec5n V\u0103n A g\u00f3p 70%, b\u00e0 Tr\u1ea7n Th\u1ecb B g\u00f3p 30%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7ed3\u8bba\uff1a<\/b><span style=\"font-weight: 400;\"> C\u1ea3 hai \u0111\u1ec1u tr\u1ef1c ti\u1ebfp s\u1edf h\u1eefu tr\u00ean 25%, doanh nghi\u1ec7p k\u00ea khai c\u1ea3 \u00f4ng A v\u00e0 b\u00e0 B. Khi nhi\u1ec1u c\u00e1 nh\u00e2n c\u00f9ng \u0111\u1ea1t ng\u01b0\u1ee1ng, <\/span><b>t\u1ea5t c\u1ea3<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, kh\u00f4ng l\u1ef1a ch\u1ecdn m\u1ed9t c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_2_Ca_nhan_so_huu_dung_25\"><\/span><b>T\u00ecnh hu\u1ed1ng 2: C\u00e1 nh\u00e2n s\u1edf h\u1eefu \u0111\u00fang 25%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u00d4ng A, B, C, D m\u1ed7i ng\u01b0\u1eddi g\u00f3p 25%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7ed3\u8bba\uff1a<\/b><span style=\"font-weight: 400;\"> C\u1ea3 b\u1ed1n c\u00e1 nh\u00e2n \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Kh\u00f4ng hi\u1ec3u theo h\u01b0\u1edbng &#8220;tr\u00ean 25%&#8221;; s\u1edf h\u1eefu \u0111\u00fang 25% v\u1eabn thu\u1ed9c di\u1ec7n k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_3_Ca_nhan_so_huu_duoi_25\"><\/span><b>T\u00ecnh hu\u1ed1ng 3: C\u00e1 nh\u00e2n s\u1edf h\u1eefu d\u01b0\u1edbi 25%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u00d4ng A, B, C, D, E m\u1ed7i ng\u01b0\u1eddi g\u00f3p 20%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7ed3\u8bba\uff1a<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng ai \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu. Doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c xem x\u00e9t theo ti\u00eau ch\u00ed quy\u1ec1n ki\u1ec3m so\u00e1t (kho\u1ea3n 2 \u0110i\u1ec1u 17). N\u1ebfu v\u1eabn kh\u00f4ng c\u00f3, k\u00ea khai ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t (kho\u1ea3n 3 \u0110i\u1ec1u 17).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_4_Ca_nhan_vua_truc_tiep_vua_gian_tiep_so_huu\"><\/span><b>T\u00ecnh hu\u1ed1ng 4: C\u00e1 nh\u00e2n v\u1eeba tr\u1ef1c ti\u1ebfp v\u1eeba gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u00d4ng A tr\u1ef1c ti\u1ebfp s\u1edf h\u1eefu 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 C\u00f4ng ty ABC v\u00e0 s\u1edf h\u1eefu 40% v\u1ed1n \u0111i\u1ec1u l\u1ec7 C\u00f4ng ty X. C\u00f4ng ty X s\u1edf h\u1eefu 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 C\u00f4ng ty ABC.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch:<\/b><span style=\"font-weight: 400;\"> Gi\u00e1n ti\u1ebfp = 40% \u00d7 50% = 20%. T\u1ed5ng = 10% + 20% = 30%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7ed3\u8bba\uff1a<\/b><span style=\"font-weight: 400;\"> \u00f4ng A l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a C\u00f4ng ty ABC. Khi m\u1ed9t c\u00e1 nh\u00e2n v\u1eeba s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp v\u1eeba gi\u00e1n ti\u1ebfp, doanh nghi\u1ec7p c\u1ed9ng g\u1ed9p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 \u0111\u1ea1t ng\u01b0\u1ee1ng 25% hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_5_Ca_nhan_gian_tiep_so_huu_thong_qua_mot_to_chuc\"><\/span><b>T\u00ecnh hu\u1ed1ng 5: C\u00e1 nh\u00e2n gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu th\u00f4ng qua m\u1ed9t t\u1ed5 ch\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u00d4ng A s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 C\u00f4ng ty X; C\u00f4ng ty X s\u1edf h\u1eefu 60% v\u1ed1n \u0111i\u1ec1u l\u1ec7 C\u00f4ng ty ABC.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch:<\/b><span style=\"font-weight: 400;\"> 100% \u00d7 60% = 60%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7ed3\u8bba\uff1a<\/b><span style=\"font-weight: 400;\"> \u00f4ng A l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. C\u00f4ng ty X l\u00e0 ph\u00e1p nh\u00e2n n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai thay cho \u00f4ng A.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_6_Ca_nhan_gian_tiep_so_huu_qua_nhieu_tang_doanh_nghiep\"><\/span><b>T\u00ecnh hu\u1ed1ng 6: C\u00e1 nh\u00e2n gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu qua nhi\u1ec1u t\u1ea7ng doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u00d4ng A s\u1edf h\u1eefu 80% C\u00f4ng ty X; C\u00f4ng ty X s\u1edf h\u1eefu 70% C\u00f4ng ty Y; C\u00f4ng ty Y s\u1edf h\u1eefu 60% C\u00f4ng ty ABC.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch:<\/b><span style=\"font-weight: 400;\"> 80% \u00d7 70% \u00d7 60% = 33.6%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7ed3\u8bba\uff1a<\/b><span style=\"font-weight: 400;\"> \u00d4ng A l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a C\u00f4ng ty ABC. \u0110\u00e2y l\u00e0 l\u00fd do \u0110i\u1ec1u 18 y\u00eau c\u1ea7u r\u00e0 so\u00e1t t\u1eebng c\u1ea5p \u0111\u1ebfn c\u00e1 nh\u00e2n cu\u1ed1i c\u00f9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_7_Ca_nhan_so_huu_thong_qua_nhieu_nhanh\"><\/span><b>T\u00ecnh hu\u1ed1ng 7: C\u00e1 nh\u00e2n s\u1edf h\u1eefu th\u00f4ng qua nhi\u1ec1u nh\u00e1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u00d4ng A s\u1edf h\u1eefu 60% C\u00f4ng ty X v\u00e0 30% C\u00f4ng ty Y. C\u00f4ng ty X s\u1edf h\u1eefu 40% C\u00f4ng ty ABC; C\u00f4ng ty Y s\u1edf h\u1eefu 20% C\u00f4ng ty ABC.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch:<\/b><span style=\"font-weight: 400;\"> qua X = 60% \u00d7 40% = 24%; qua Y = 30% \u00d7 20% = 6%; t\u1ed5ng = 30%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7ed3\u8bba\uff1a<\/b><span style=\"font-weight: 400;\"> \u00d4ng A l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a C\u00f4ng ty ABC. N\u1ebfu ch\u1ec9 x\u00e9t t\u1eebng nh\u00e1nh ri\u00eang l\u1ebb (24%), k\u1ebf to\u00e1n s\u1ebd b\u1ecf s\u00f3t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_8_Nhom_ca_nhan_co_quan_he_gia_dinh\"><\/span><b>T\u00ecnh hu\u1ed1ng 8: Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty X c\u00f3 10 th\u00e0nh vi\u00ean, trong \u0111\u00f3 c\u00f3 03 ng\u01b0\u1eddi c\u00f9ng m\u1ed9t gia \u0111\u00ecnh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>C\u00e1 nh\u00e2n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quan h\u1ec7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u90e8\u5206<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00d4ng A<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ed3ng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e0 B\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1ee3\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00d4ng C<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Con\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch:<\/b><span style=\"font-weight: 400;\"> Ba ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh theo kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p, t\u1ed5ng t\u1ef7 l\u1ec7 s\u1edf h\u1eefu 30%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7ed3\u8bba\uff1a<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u1ea3 03 c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Ch\u1ec9 \u00e1p d\u1ee5ng khi c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c ph\u1ea1m vi &#8220;quan h\u1ec7 gia \u0111\u00ecnh&#8221; theo kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_9_Nhom_ca_nhan_co_thoa_thuan_cung_so_huu\"><\/span><b>T\u00ecnh hu\u1ed1ng 9: Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 th\u1ecfa thu\u1eadn c\u00f9ng s\u1edf h\u1eefu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> A, B, C k\u00fd h\u1ee3p \u0111\u1ed3ng c\u00f9ng s\u1edf h\u1eefu t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a m\u1ed9t c\u00f4ng ty, l\u1ea7n l\u01b0\u1ee3t n\u1eafm 10%, 9%, 8%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng 27%, c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u00f9ng th\u1ef1c hi\u1ec7n quy\u1ec1n s\u1edf h\u1eefu.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7ed3\u8bba\uff1a<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u1ea3 ba c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, d\u00f9 t\u1eebng ng\u01b0\u1eddi \u0111\u1ec1u d\u01b0\u1edbi 25%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_10_Cong_ty_hop_danh\"><\/span><b>T\u00ecnh hu\u1ed1ng 10: C\u00f4ng ty h\u1ee3p danh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty h\u1ee3p danh ABC c\u00f3 03 th\u00e0nh vi\u00ean h\u1ee3p danh (A, B, C) v\u00e0 02 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch:<\/b><span style=\"font-weight: 400;\"> Theo quy \u0111\u1ecbnh, t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean h\u1ee3p danh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, kh\u00f4ng ph\u1ee5 thu\u1ed9c t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n ho\u1eb7c quy\u1ec1n bi\u1ec3u quy\u1ebft. Th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ti\u00eau ch\u00ed s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7ed3\u8bba\uff1a<\/b><span style=\"font-weight: 400;\"> A, B, C \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. V\u1edbi th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_dung_vao_so_do_so_huu_nhieu_tang\"><\/span><b>\u00c1p d\u1ee5ng v\u00e0o s\u01a1 \u0111\u1ed3 s\u1edf h\u1eefu nhi\u1ec1u t\u1ea7ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, m\u1ed9t doanh nghi\u1ec7p th\u01b0\u1eddng r\u01a1i c\u00f9ng l\u00fac v\u00e0o nhi\u1ec1u t\u00ecnh hu\u1ed1ng. Ba s\u01a1 \u0111\u1ed3 trong t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP cho th\u1ea5y c\u00e1ch k\u1ebft h\u1ee3p ch\u00fang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_do_1_Truc_tiep_va_gian_tiep_qua_ba_cong_ty\"><\/span><b>S\u01a1 \u0111\u1ed3 1: Tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp qua ba c\u00f4ng ty<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u00e1 nh\u00e2n (b\u00e0 X) s\u1edf h\u1eefu 100% ba c\u00f4ng ty trung gian, m\u1ed7i c\u00f4ng ty s\u1edf h\u1eefu 20% C\u00f4ng ty. M\u1ed9t c\u00e1 nh\u00e2n kh\u00e1c (\u00f4ng Y) tr\u1ef1c ti\u1ebfp s\u1edf h\u1eefu 40%.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e0 X: (100% \u00d7 20%) \u00d7 3 nh\u00e1nh = 60%, l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (t\u00ecnh hu\u1ed1ng 5 v\u00e0 7).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d4ng Y: Tr\u1ef1c ti\u1ebfp 40%, l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (t\u00ecnh hu\u1ed1ng 1).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_do_2_Cong_ty_TNHH_mot_thanh_vien_so_huu_ba_tang\"><\/span><b>S\u01a1 \u0111\u1ed3 2: C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, s\u1edf h\u1eefu ba t\u1ea7ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean B s\u1edf h\u1eefu 100% C\u00f4ng ty A. B do C\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean C (50%) v\u00e0 c\u00e1 nh\u00e2n Y (50%) s\u1edf h\u1eefu. C do c\u00e1 nh\u00e2n Z (90%) v\u00e0 c\u00e1 nh\u00e2n V (10%) s\u1edf h\u1eefu.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>C\u00e1 nh\u00e2n<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8ba1\u7b97\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 t\u1ea1i A\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u603b\u7ed3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50% x 100%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Z<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">90% x 50% x 100%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10% x 50% x 100%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ea1t ng\u01b0\u1ee1ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_do_3_Cong_ty_TNHH_2TV_A_ket_hop_truc_tiep_va_gian_tiep\"><\/span><b>S\u01a1 \u0111\u1ed3 3: C\u00f4ng ty TNHH 2TV A, k\u1ebft h\u1ee3p tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A do C\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean B (50%), c\u00e1 nh\u00e2n M (40%) v\u00e0 c\u00e1 nh\u00e2n N (10%) s\u1edf h\u1eefu. B do C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean C (50%) v\u00e0 c\u00e1 nh\u00e2n Y (50%) s\u1edf h\u1eefu. C do c\u00e1 nh\u00e2n Z s\u1edf h\u1eefu 100%.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>C\u00e1 nh\u00e2n\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8ba1\u7b97\u65b9\u6cd5\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 t\u1ea1i A\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u603b\u7ed3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50% x 50%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Z<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100% x 50% x 50%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ea1t ng\u01b0\u1ee1ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u01a1 \u0111\u1ed3 3 l\u00e0 v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh cho sai s\u00f3t d\u1eebng \u1edf ph\u00e1p nh\u00e2n: N\u1ebfu ch\u1ec9 nh\u00ecn danh s\u00e1ch th\u00e0nh vi\u00ean, doanh nghi\u1ec7p ch\u1ec9 th\u1ea5y B, M, N v\u00e0 b\u1ecf s\u00f3t Y, Z.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ghi_ket_qua_vao_Mau_so_10_Danh_sach_chu_so_huu_huong_loi\"><\/span><b>Ghi k\u1ebft qu\u1ea3 v\u00e0o M\u1eabu s\u1ed1 10: Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u00e1p d\u1ee5ng 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, k\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c ghi v\u00e0o M\u1eabu s\u1ed1 10. M\u1ed7i t\u00ecnh hu\u1ed1ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed9t nh\u00f3m c\u1ed9t:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 656px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><b>C\u1ed9t tr\u00ean M\u1eabu s\u1ed1 10<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>T\u00ecnh hu\u1ed1ng \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">2 &#8211; 8\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">H\u1ecd t\u00ean, ng\u00e0y sinh, gi\u1edbi t\u00ednh, gi\u1ea5y t\u1edd ph\u00e1p l\u00fd, qu\u1ed1c t\u1ecbch, d\u00e2n t\u1ed9c, \u0111\u1ecba ch\u1ec9 li\u00ean l\u1ea1c<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">M\u1ecdi t\u00ecnh hu\u1ed1ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">9 &#8211; 10<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1ef1c ti\u1ebfp (c\u1ed9t 9) v\u00e0 gi\u00e1n ti\u1ebfp (c\u1ed9t 10)<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">1, 2, 4, 5, 6, 7 (c\u00f4ng ty TNHH, c\u00f4ng ty h\u1ee3p danh<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">11 = 9 + 10<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">T\u1ed5ng t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">1, 2, 4, 5, 6, 7 (c\u00f4ng ty TNHH, c\u00f4ng ty h\u1ee3p danh)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">12 &#8211; 13\u00a0<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft\u00a0<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">1, 2, 4, 5, 6, 7, 9 (c\u00f4ng ty c\u1ed5 ph\u1ea7n)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">14 = 12 + 13\u00a0<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">T\u1ed5ng t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">1, 2, 4, 5, 6, 7, 9 (c\u00f4ng ty c\u1ed5 ph\u1ea7n)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Th\u00e0nh vi\u00ean h\u1ee3p danh<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">16\u00a0<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c h\u1ee3p \u0111\u1ed3ng\u00a0<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">8, 9\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">17<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">3 (khi x\u00e1c \u0111\u1ecbnh theo kho\u1ea3n 2 \u0110i\u1ec1u 17)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">18<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">3 (khi x\u00e1c \u0111\u1ecbnh theo kho\u1ea3n 3 \u0110i\u1ec1u 17)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt\/Ch\u1ee7 t\u1ecbch c\u00f4ng ty\/Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean\/Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a c\u00f4ng ty k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean. L\u1ed7i hay g\u1eb7p nh\u1ea5t l\u00e0 ghi t\u1ef7 l\u1ec7 c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0o c\u1ed9t v\u1ed1n \u0111i\u1ec1u l\u1ec7, ho\u1eb7c ch\u1ec9 ghi c\u1ed9t T\u1ed5ng m\u00e0 b\u1ecf tr\u1ed1ng c\u1ed9t Gi\u00e1n ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thao t\u00e1c n\u1ed9p h\u1ed3 s\u01a1 tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, b\u1ea1n c\u00f3 th\u1ec3 xem chi ti\u1ebft t\u1ea1i b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thue.man.net.vn\/cach-ke-khai-chu-so-huu-huong-loi-cua-doanh-nghiep-online\/\" target=\"_blank\" rel=\"noopener\"> h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p online<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_ap_dung_sai_10_tinh_huong_xac_dinh_chu_so_huu_huong_loi_cua_doanh_nghiep\"><\/span><b>R\u1ee7i ro khi \u00e1p d\u1ee5ng sai 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai kh\u00f4ng ch\u1ec9 l\u00e0 l\u1ed7i h\u1ed3 s\u01a1. Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP (ban h\u00e0nh ng\u00e0y 21\/7\/2026) s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP \u0111\u00e3 \u0111\u1eb7t m\u1ee9c ph\u1ea1t ri\u00eang cho c\u00e1c h\u00e0nh vi li\u00ean quan \u0111\u1ebfn ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 51.8182%; text-align: center;\"><b>\u884c\u4e3a<\/b><\/td>\n<td style=\"width: 35.5556%; text-align: center;\"><b>\u6839\u636e<\/b><\/td>\n<td style=\"width: 11.8182%; text-align: center;\"><b>M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 51.8182%;\"><span style=\"font-weight: 400;\">Doanh\u00a0 nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3) khi \u0111\u0103ng k\u00fd\/th\u00f4ng b\u00e1o thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t<\/span><\/td>\n<td style=\"width: 35.5556%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP)<\/span><\/td>\n<td style=\"width: 11.8182%; text-align: center;\"><span style=\"font-weight: 400;\">70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 51.8182%;\"><span style=\"font-weight: 400;\">K\u00ea khai kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<td style=\"width: 35.5556%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP)<\/span><\/td>\n<td style=\"width: 11.8182%; text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 51.8182%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<td style=\"width: 35.5556%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP)\u00a0<\/span><\/td>\n<td style=\"width: 11.8182%; text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng 1\/2 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c (kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP). Ngo\u00e0i ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p v\u1eabn b\u1ecb bu\u1ed9c b\u1ed5 sung th\u00f4ng tin theo quy \u0111\u1ecbnh. Chi ti\u1ebft v\u1ec1 ch\u1ebf t\u00e0i khi<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/khong-bo-sung-thong-tin-chu-so-huu-huong-loi\/\"> kh\u00f4ng b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch ri\u00eang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 c\u01a1 c\u1ea5u nhi\u1ec1u t\u1ea7ng ho\u1eb7c c\u00f3 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c t\u00ednh to\u00e1n d\u1ec5 sai. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-tu-van-ke-toan\/\"> \u4f1a\u8ba1\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 r\u00e0 so\u00e1t c\u01a1 c\u1ea5u s\u1edf h\u1eefu tr\u01b0\u1edbc khi n\u1ed9p. N\u1ebfu mu\u1ed1n \u0111\u1ed3ng b\u1ed9 lu\u00f4n h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd, s\u1ed5 s\u00e1ch v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 ph\u01b0\u01a1ng \u00e1n gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n gi\u1ea3m t\u1ea3i trong giai \u0111o\u1ea1n cao \u0111i\u1ec3m cu\u1ed1i n\u0103m<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP \u0111\u00e3 \u0111\u1eb7t ra c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo ba t\u1ea7ng ti\u00eau ch\u00ed v\u00e0 th\u1ee9 t\u1ef1 k\u00ea khai b\u1eaft bu\u1ed9c. N\u1eafm v\u1eefng 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p gi\u00fap k\u1ebf to\u00e1n x\u1eed l\u00fd \u0111\u00fang t\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n gi\u1ea3n (s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp) \u0111\u1ebfn ph\u1ee9c t\u1ea1p (nhi\u1ec1u t\u1ea7ng, nhi\u1ec1u nh\u00e1nh, nh\u00f3m gia \u0111\u00ecnh).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh \u0111ang ki\u1ec3m tra \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2026, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t ngay thay v\u00ec ch\u1edd \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u. K\u00ea khai \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u lu\u00f4n r\u1ebb h\u01a1n kho\u1ea3n ph\u1ea1t t\u1eeb 30 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_10_tinh_huong_xac_dinh_chu_so_huu_huong_loi_cua_doanh_nghiep\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_dai_dien_theo_phap_luat_co_duong_nhien_la_chu_so_huu_huong_loi_khong\"><\/span><b>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u00f3 \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd ch\u1ec9 \u0111\u01b0\u1ee3c k\u00ea khai theo kho\u1ea3n 3 \u0110i\u1ec1u 17 khi kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n n\u00e0o \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu (kho\u1ea3n 1) v\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t (kho\u1ea3n 2).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_dong_la_to_chuc_so_huu_30_thi_ke_khai_to_chuc_do_duoc_khong\"><\/span><b>C\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu 30% th\u00ec k\u00ea khai t\u1ed5 ch\u1ee9c \u0111\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i lu\u00f4n l\u00e0 c\u00e1 nh\u00e2n. Doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t t\u1eebng c\u1ea5p \u0111\u1ebfn c\u00e1 nh\u00e2n cu\u1ed1i c\u00f9ng nh\u01b0 t\u00ecnh hu\u1ed1ng 5 v\u00e0 6.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhieu_nguoi_cung_dat_tu_25_tro_len_thi_chon_mot_nguoi_dai_dien_duoc_khong\"><\/span><b>Nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng \u0111\u1ea1t t\u1eeb 25% tr\u1edf l\u00ean th\u00ec ch\u1ecdn m\u1ed9t ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. T\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (t\u00ecnh hu\u1ed1ng 1, 2).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_ai_duoc_gop_ty_le_theo_nhom_gia_dinh\"><\/span><b>Nh\u1eefng ai \u0111\u01b0\u1ee3c g\u1ed9p t\u1ef7 l\u1ec7 theo nh\u00f3m gia \u0111\u00ecnh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 nh\u1eefng c\u00e1 nh\u00e2n thu\u1ed9c ph\u1ea1m vi ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh theo kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p. C\u00e1c c\u00e1 nh\u00e2n ngo\u00e0i ph\u1ea1m vi n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e9t theo nh\u00f3m khi c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u00f9ng s\u1edf h\u1eefu (t\u00ecnh hu\u1ed1ng 9).<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>10 t\u00ecnh hu\u1ed1ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p l\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n c\u1ea7n n\u1eafm ngay sau khi Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 296\/2026\/N\u0110-CP ng\u00e0y 23\/7\/2026 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 168\/2025\/N\u0110-CP ng\u00e0y 30\/6\/2025 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10592,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10591","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10591","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=10591"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10591\/revisions"}],"predecessor-version":[{"id":10595,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10591\/revisions\/10595"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/10592"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=10591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=10591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=10591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}