{"id":2222,"date":"2026-06-03T10:20:40","date_gmt":"2026-06-03T03:20:40","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2222"},"modified":"2026-06-03T10:21:18","modified_gmt":"2026-06-03T03:21:18","slug":"nghi-dinh-132-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft: H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 05\/11\/2020, Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/12\/2020, \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam. Ngh\u1ecb \u0111\u1ecbnh n\u1ed5i b\u1eadt v\u1edbi c\u00e1c \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 m\u1edf r\u1ed9ng ph\u1ea1m vi c\u00e1c b\u00ean li\u00ean k\u1ebft, c\u1eadp nh\u1eadt ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/\">kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 b\u1ed5 sung th\u00eam tr\u01b0\u1eddng h\u1ee3p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/mien-lap-ho-so-giao-dich-lien-ket\/\">mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Vi\u1ec7c tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft\u00a0 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch thu\u1ebf, gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Nhung_diem_noi_bat_Nghi_dinh_132_giao_dich_lien_ket\" >Nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft<\/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:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Quy_dinh_cac_ben_co_moi_quan_he_lien_ket_theo_Nghi_dinh_132_giao_dich_lien_ket\" >Quy \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Nghi_dinh_132_giao_dich_lien_ket_bo_sung_them_truong_hop_voi_cac_ben_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft b\u1ed5 sung th\u00eam tr\u01b0\u1eddng h\u1ee3p v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Nghi_dinh_132_giao_dich_lien_ket_quy_dinh_ve_chi_phi_lai_vay\" >Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Nghi_dinh_132_giao_dich_lien_ket_bo_sung_doi_tuong_khong_ap_dung_nguong_khong_che_chi_phi_lai_vay\" >Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Quy_dinh_moi_ve_lap_va_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Cong_ty_me_toi_cao_dat_tai_Viet_Nam\" >C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Cong_ty_me_toi_cao_tai_nuoc_ngoai\" >C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Giai_dap_thac_mac_ve_Nghi_dinh_132_giao_dich_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Nghi_dinh_132_giao_dich_lien_ket_ap_dung_cho_nhung_doi_tuong_nao\" >Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/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\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Doanh_nghiep_co_giao_dich_lien_ket_bat_buoc_phai_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Chi_phi_lai_vay_duoc_khong_che_nhu_the_nao_theo_Nghi_dinh_132\" >Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 132?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Nhung_khoan_vay_nao_khong_bi_ap_dung_nguong_khong_che_chi_phi_lai_vay\" >Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Nguyen_tac_giao_dich_doc_lap_trong_Nghi_dinh_132_la_nhu_the_nao\" >Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp trong Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_noi_bat_Nghi_dinh_132_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4223\" aria-describedby=\"caption-attachment-4223\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4223\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-toan-dien-Nghi-dinh-132-giao-dich-lien-ket.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-toan-dien-Nghi-dinh-132-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-toan-dien-Nghi-dinh-132-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-toan-dien-Nghi-dinh-132-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-toan-dien-Nghi-dinh-132-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-toan-dien-Nghi-dinh-132-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4223\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong s\u1ed1 nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh l\u00e0 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u quan t\u00e2m nh\u1ea5t l\u00e0 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Nh\u1eefng quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 m\u1edf r\u1ed9ng ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft m\u00e0 c\u00f2n chi ti\u1ebft h\u00f3a c\u00e1ch th\u1ee9c nh\u1eadn di\u1ec7n m\u1ed1i quan h\u1ec7 ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh gi\u1eefa c\u00e1c doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cac-hinh-thuc-giao-dich-lien-ket\/\">C\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_cac_ben_co_moi_quan_he_lien_ket_theo_Nghi_dinh_132_giao_dich_lien_ket\"><\/span><b>Quy \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2017-ND-CP-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-340892.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u1ec9 quy \u0111\u1ecbnh ph\u1ea1m vi c\u00e1c giao d\u1ecbch c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec gi\u1edd \u0111\u00e2y t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> m\u1edf r\u1ed9ng ph\u1ea1m v\u1ecb giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay, cho vay, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c lo\u1ea1i giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi c\u00e1c b\u00ean li\u00ean k\u1ebft, Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft c\u00f2n b\u1ed5 sung th\u00eam nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ee7a c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Nh\u1eefng b\u1ed5 sung n\u00e0y gi\u00fap m\u1edf r\u1ed9ng ph\u1ea1m vi \u00e1p d\u1ee5ng, \u0111\u1ed3ng th\u1eddi t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng v\u00e0 minh b\u1ea1ch cho vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_132_giao_dich_lien_ket_bo_sung_them_truong_hop_voi_cac_ben_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft b\u1ed5 sung th\u00eam tr\u01b0\u1eddng h\u1ee3p v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP ch\u1ec9 \u0111\u1ec1 c\u1eadp t\u1edbi 10 tr\u01b0\u1eddng h\u1ee3p c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft b\u1ed5 sung th\u00eam 01 tr\u01b0\u1eddng h\u1ee3p, c\u1ee5 th\u1ec3 \u0111\u00f3 l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0111i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft ti\u1ebfp t\u1ee5c \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf. Nh\u1eefng quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 c\u00f2n h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch thu\u1ebf v\u00e0 gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_132_giao_dich_lien_ket_quy_dinh_ve_chi_phi_lai_vay\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, c\u00f4ng b\u1eb1ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1eeb 20% l\u00ean 30%: Tr\u01b0\u1edbc \u0111\u00e2y Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay t\u1ed1i \u0111a b\u1eb1ng 20% EBITDA, nh\u01b0ng Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 n\u00e2ng t\u1ef7 l\u1ec7 n\u00e0y l\u00ean 30%, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho doanh nghi\u1ec7p trong vi\u1ec7c c\u00e2n \u0111\u1ed1i t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi v\u1eabn duy tr\u00ec gi\u1edbi h\u1ea1n \u0111\u1ec3 tr\u00e1nh vi\u1ec7c l\u1ea1m d\u1ee5ng chi ph\u00ed l\u00e3i vay nh\u1eb1m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho ph\u00e9p kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay sau khi \u0111\u00e3 tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n vay: Doanh nghi\u1ec7p khi t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ph\u00e9p t\u00ednh to\u00e1n d\u1ef1a tr\u00ean ph\u1ea7n l\u00e3i vay th\u1ef1c t\u1ebf sau khi \u0111\u00e3 tr\u1eeb \u0111i l\u00e3i ti\u1ec1n g\u1eedi ho\u1eb7c l\u00e3i t\u1eeb c\u00e1c kho\u1ea3n vay kh\u00e1c. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh th\u1ef1c s\u1ef1 ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft, n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf sang c\u00e1c n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo: N\u1ebfu chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kh\u1ed1ng ch\u1ebf 30%, ph\u1ea7n v\u01b0\u1ee3t n\u00e0y kh\u00f4ng b\u1ecb lo\u1ea1i b\u1ecf m\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp sang c\u00e1c n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed l\u00e3i vay theo th\u1eddi gian, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng quy \u0111\u1ecbnh n\u00e0y th\u1ec3 hi\u1ec7n n\u1ed7 l\u1ef1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c c\u00e2n b\u1eb1ng gi\u1eefa quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p v\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, minh b\u1ea1ch cho c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_132_giao_dich_lien_ket_bo_sung_doi_tuong_khong_ap_dung_nguong_khong_che_chi_phi_lai_vay\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4224\" aria-describedby=\"caption-attachment-4224\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4224\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-bo-sung-doi-tuong-khong-ap-dung-nguong-khong-che-chi-phi-lai-vay.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-bo-sung-doi-tuong-khong-ap-dung-nguong-khong-che-chi-phi-lai-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-bo-sung-doi-tuong-khong-ap-dung-nguong-khong-che-chi-phi-lai-vay-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-bo-sung-doi-tuong-khong-ap-dung-nguong-khong-che-chi-phi-lai-vay-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-bo-sung-doi-tuong-khong-ap-dung-nguong-khong-che-chi-phi-lai-vay-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-bo-sung-doi-tuong-khong-ap-dung-nguong-khong-che-chi-phi-lai-vay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4224\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2017 tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u1eb7c bi\u1ec7t v\u1ec1 c\u00e1c kho\u1ea3n vay \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn trong ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m b\u1ed5 sung quan tr\u1ecdng. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 m\u1edf r\u1ed9ng ph\u1ea1m vi c\u00e1c kho\u1ea3n vay h\u1ee3p ph\u00e1p m\u00e0 c\u00f2n t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, minh b\u1ea1ch cho vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p tham gia c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh vay v\u1ed1n ph\u00e1t tri\u1ec3n, ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia v\u00e0 c\u00e1c d\u1ef1 \u00e1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 20\/2017<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 n\u00eau.<\/span><\/p>\n<\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA), vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c Ch\u00ednh ph\u1ee7 \u0111i vay n\u01b0\u1edbc ngo\u00e0i cho c\u00e1c doanh nghi\u1ec7p vay l\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (ch\u01b0\u01a1ng tr\u00ecnh n\u00f4ng th\u00f4n m\u1edbi, gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, sinh vi\u00ean, nh\u00e0 \u1edf x\u00e3 h\u1ed9i v\u00e0 c\u00e1c d\u1ef1 \u00e1n ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng kh\u00e1c).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua b\u1ea3ng so s\u00e1nh tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 m\u1edf r\u1ed9ng ph\u1ea1m vi c\u00e1c kho\u1ea3n vay \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20 tr\u01b0\u1edbc \u0111\u00e2y. Nh\u1eefng b\u1ed5 sung n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tham gia c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh vay v\u1ed1n ph\u00e1t tri\u1ec3n, ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia hay c\u00e1c d\u1ef1 \u00e1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p m\u00e0 c\u00f2n t\u0103ng t\u00ednh minh b\u1ea1ch, c\u00f4ng b\u1eb1ng trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_lap_va_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4225\" aria-describedby=\"caption-attachment-4225\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4225\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-quy-dinh-ve-cach-lap-va-nop-bao-bao-loi-nhuan-lien-quoc-gia.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch l\u1eadp v\u00e0 n\u1ed9p b\u00e1o b\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-quy-dinh-ve-cach-lap-va-nop-bao-bao-loi-nhuan-lien-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-quy-dinh-ve-cach-lap-va-nop-bao-bao-loi-nhuan-lien-quoc-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-quy-dinh-ve-cach-lap-va-nop-bao-bao-loi-nhuan-lien-quoc-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-quy-dinh-ve-cach-lap-va-nop-bao-bao-loi-nhuan-lien-quoc-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-quy-dinh-ve-cach-lap-va-nop-bao-bao-loi-nhuan-lien-quoc-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4225\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch l\u1eadp v\u00e0 n\u1ed9p b\u00e1o b\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR), Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u0169ng \u0111\u01b0a ra y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c minh b\u1ea1ch h\u00f3a th\u00f4ng tin thu\u1ebf v\u00e0 l\u1ee3i nhu\u1eadn. B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u0169ng c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai theo c\u00e1c m\u1eabu bi\u1ec3u quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf. Vi\u1ec7c n\u1eafm r\u00f5 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cach-ke-khai-giao-dich-lien-ket\/\">c\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf khi c\u1ea7n thi\u1ebft.\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_me_toi_cao_dat_tai_Viet_Nam\"><\/span><b>C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft, tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng, b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a c\u00f3 quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 n\u00e0y.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_me_toi_cao_tai_nuoc_ngoai\"><\/span><b>C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft, ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh kh\u00e1 chi ti\u1ebft. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c n\u1ed9p v\u00e0 b\u1eaft bu\u1ed9c n\u1ed9p \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu v\u00e0 tu\u00e2n th\u1ee7.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p CbCR theo Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c n\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i n\u1ed9p CbCR n\u1ebfu c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o th\u00f4ng qua c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng (AEOI) v\u1edbi qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u01b0 tr\u00fa.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c n\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Qu\u1ed1c gia\/v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf v\u1edbi Vi\u1ec7t Nam nh\u01b0ng ch\u01b0a c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Qu\u1ed1c gia\/v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn gi\u1eefa Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n v\u1edbi Vi\u1ec7t Nam nh\u01b0ng \u0111\u00e3 \u0111\u00ecnh ch\u1ec9 c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin ho\u1eb7c kh\u00f4ng th\u1ec3 t\u1ef1 \u0111\u1ed9ng cung c\u1ea5p cho Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n n\u01b0\u1edbc ngo\u00e0i c\u00f3 nhi\u1ec1u h\u01a1n m\u1ed9t c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam, c\u00f4ng ty m\u1eb9 t\u1ed1i cao ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u1ec1 c\u00f4ng ty con \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh thay m\u1eb7t t\u1eadp \u0111o\u00e0n n\u1ed9p CbCR.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua b\u1ea3ng tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 quy \u0111\u1ecbnh r\u1ea5t c\u1ee5 th\u1ec3 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh r\u00f5 khi n\u00e0o doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng b\u1eaft bu\u1ed9c n\u1ed9p v\u00e0 khi n\u00e0o ph\u1ea3i n\u1ed9p gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, \u0111\u1ed3ng b\u1ed9 v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u00e0 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u1eafc c\u00e1c quy \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t v\u00e0 ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Nghi_dinh_132_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_132_giao_dich_lien_ket_ap_dung_cho_nhung_doi_tuong_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i t\u01b0\u1ee3ng bao g\u1ed3m doanh nghi\u1ec7p trong n\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI), t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t l\u1eabn nhau.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_bat_buoc_phai_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) ho\u1eb7c B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh v\u1ec1 doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo c\u01a1 ch\u1ebf \u0111\u01a1n gi\u1ea3n h\u00f3a. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I v\u1ec1 th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_duoc_khong_che_nhu_the_nao_theo_Nghi_dinh_132\"><\/span>Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 132?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 (EBITDA). Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nhung_khoan_vay_nao_khong_bi_ap_dung_nguong_khong_che_chi_phi_lai_vay\"><\/span>Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ed9t s\u1ed1 kho\u1ea3n vay \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay g\u1ed3m: Kho\u1ea3n vay ODA v\u00e0 vay v\u1ed1n \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh Ph\u1ee7, Kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau Qu\u1ed1c gia, Kho\u1ea3n vay ph\u1ee5c v\u1ee5 c\u00e1c d\u1ef1 \u00e1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i nh\u01b0 nh\u00e0 \u1edf x\u00e3 h\u1ed9i, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, nh\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng kh\u00e1c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_giao_dich_doc_lap_trong_Nghi_dinh_132_la_nhu_the_nao\"><\/span>Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp trong Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp y\u00eau c\u1ea7u c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i nh\u1eb1m ng\u0103n ng\u1eeba h\u00e0nh vi chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p k\u00ea khai \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i t\u01b0\u1ee3ng bao g\u1ed3m doanh nghi\u1ec7p trong n\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI), t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t l\u1eabn nhau.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) ho\u1eb7c B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh v\u1ec1 doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo c\u01a1 ch\u1ebf \u0111\u01a1n gi\u1ea3n h\u00f3a. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I v\u1ec1 th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 132?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 (EBITDA). Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ed9t s\u1ed1 kho\u1ea3n vay \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay g\u1ed3m: Kho\u1ea3n vay ODA v\u00e0 vay v\u1ed1n \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh Ph\u1ee7, Kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau Qu\u1ed1c gia, Kho\u1ea3n vay ph\u1ee5c v\u1ee5 c\u00e1c d\u1ef1 \u00e1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i nh\u01b0 nh\u00e0 \u1edf x\u00e3 h\u1ed9i, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, nh\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng kh\u00e1c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp trong Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp y\u00eau c\u1ea7u c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i nh\u1eb1m ng\u0103n ng\u1eeba h\u00e0nh vi chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p k\u00ea khai \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn chung, Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20 tr\u01b0\u1edbc \u0111\u00e2y, t\u1eeb vi\u1ec7c m\u1edf r\u1ed9ng \u0111\u1ecbnh ngh\u0129a c\u00e1c b\u00ean li\u00ean k\u1ebft, c\u1ee5 th\u1ec3 h\u00f3a ph\u1ea1m vi giao d\u1ecbch ch\u1ecbu \u0111i\u1ec1u ch\u1ec9nh, \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay, cho \u0111\u1ebfn b\u1ed5 sung c\u00e1c kho\u1ea3n vay \u0111\u1eb7c th\u00f9 v\u00e0 quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR). Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt Vi\u1ec7t Nam ti\u1ec7m c\u1eadn v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, m\u00e0 c\u00f2n n\u00e2ng cao t\u00ednh minh b\u1ea1ch, h\u1ea1n ch\u1ebf h\u00e0nh vi chuy\u1ec3n gi\u00e1 v\u00e0 b\u1ea3o \u0111\u1ea3m s\u1ef1 c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u0111i k\u00e8m v\u1edbi \u0111\u00f3 l\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 kh\u1eaft khe h\u01a1n. Ch\u00ednh v\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, minh ch\u1ee9ng r\u00f5 r\u00e0ng v\u00e0 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf hi\u1ec7u qu\u1ea3 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf hay x\u1eed ph\u1ea1t. \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a c\u00f3 kinh nghi\u1ec7m x\u00e2y d\u1ef1ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft <\/a><\/span><\/strong><span style=\"font-weight: 400;\">ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf chuy\u00ean s\u00e2u, vi\u1ec7c tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh, t\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c v\u00e0 h\u1ea1n ch\u1ebf c\u00e1c sai s\u00f3t trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 05\/11\/2020, Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/12\/2020, \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam. Ngh\u1ecb \u0111\u1ecbnh n\u1ed5i b\u1eadt v\u1edbi c\u00e1c \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 m\u1edf r\u1ed9ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2222","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2222","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=2222"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2222\/revisions"}],"predecessor-version":[{"id":4226,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2222\/revisions\/4226"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4223"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}