{"id":2236,"date":"2025-10-06T02:07:30","date_gmt":"2025-10-06T09:07:30","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2236"},"modified":"2026-01-16T01:08:03","modified_gmt":"2026-01-16T08:08:03","slug":"tong-quan-chuyen-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-chuyen-gia\/","title":{"rendered":"Transfer Pricing 2026 \u2013 What Businesses Often Overlook"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Chuy\u1ec3n gi\u00e1 \u0111ang tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 n\u00f3ng trong qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t khi c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m tra v\u00e0 x\u1eed ph\u1ea1t doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u \u0111\u1ecbnh gi\u00e1 kh\u00f4ng ph\u00f9 h\u1ee3p. T\u1eeb c\u00e1c quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ebfn <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, h\u00e0nh lang ph\u00e1p l\u00fd v\u1ec1 chuy\u1ec3n gi\u00e1 li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n, y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i minh b\u1ea1ch trong x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t chuy\u1ec3n gi\u00e1, khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh \u0111\u1ec3 doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t.<\/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\/tong-quan-chuyen-gia\/#Khai_niem_chuyen_gia\" >Kh\u00e1i ni\u1ec7m chuy\u1ec3n gi\u00e1<\/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\/tong-quan-chuyen-gia\/#Vi_sao_chuyen_gia_la_van_de_trong_yeu_trong_quan_ly_thue_toan_cau\" >V\u00ec sao chuy\u1ec3n gi\u00e1 l\u00e0 v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu trong qu\u1ea3n l\u00fd thu\u1ebf to\u00e0n c\u1ea7u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-chuyen-gia\/#Khung_phap_ly_dieu_chinh_hoat_dong_chuyen_gia_tai_Viet_Nam\" >Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-chuyen-gia\/#Muc_tieu_va_rui_ro_cua_chuyen_gia\" >M\u1ee5c ti\u00eau v\u00e0 r\u1ee7i ro c\u1ee7a chuy\u1ec3n gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-chuyen-gia\/#Tai_sao_doanh_nghiep_thuc_hien_chuyen_gia\" >T\u1ea1i sao doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n gi\u00e1<\/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\/tong-quan-chuyen-gia\/#Nhung_hinh_thuc_chuyen_gia_pho_bien_hien_nay\" >Nh\u1eefng h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 ph\u1ed5 bi\u1ebfn hi\u1ec7n nay\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-chuyen-gia\/#Thuc_trang_hoat_dong_chuyen_gia_tai_Viet_Nam\" >Th\u1ef1c tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-chuyen-gia\/#Bien_phap_chong_chuyen_gia\" >Bi\u1ec7n ph\u00e1p ch\u1ed1ng chuy\u1ec3n gi\u00e1<\/a><\/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\/tong-quan-chuyen-gia\/#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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-chuyen-gia\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-chuyen-gia\/#Cau_hoi_thuong_gap_ve_chuyen_gia\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chuy\u1ec3n gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-chuyen-gia\/#Doanh_nghiep_nao_bat_buoc_phai_thuc_hien_ke_khai_va_lap_ho_so_chuyen_gia\" >Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1?<\/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\/tong-quan-chuyen-gia\/#Bao_lo_nhieu_nam_lien_tiep_co_bi_coi_la_chuyen_gia_khong\" >B\u00e1o l\u1ed7 nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp c\u00f3 b\u1ecb coi l\u00e0 chuy\u1ec3n gi\u00e1 kh\u00f4ng?<\/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\/tong-quan-chuyen-gia\/#Doanh_nghiep_khong_lap_ho_so_chuyen_gia_co_bi_xu_phat_khong\" >Doanh nghi\u1ec7p kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-chuyen-gia\/#Nguyen_tac_gia_giao_dich_doc_lap_Arms_Length_Principle_la_gi\" >Nguy\u00ean t\u1eafc gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle) l\u00e0 g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_chuyen_gia\"><\/span><b>Kh\u00e1i ni\u1ec7m chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chuy\u1ec3n gi\u00e1 l\u00e0 h\u00e0nh vi m\u1ed9t ho\u1eb7c nhi\u1ec1u b\u00ean c\u00f3 <a href=\"https:\/\/giaodichlienket.man.net.vn\/moi-quan-he-lien-ket\/\">m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<\/a> (thu\u1ed9c c\u00f9ng t\u1eadp \u0111o\u00e0n, c\u00f3 quan h\u1ec7 l\u1ee3i \u00edch ho\u1eb7c ki\u1ec3m so\u00e1t) thi\u1ebft l\u1eadp gi\u00e1, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n ho\u1eb7c c\u1ea5u tr\u00fac giao d\u1ecbch sao cho l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c d\u1ecbch chuy\u1ec3n t\u1eeb ph\u00e1p nh\u00e2n \u1edf n\u01b0\u1edbc n\u00e0y sang ph\u00e1p nh\u00e2n \u1edf n\u01b0\u1edbc kh\u00e1c nh\u1eb1m gi\u1ea3m t\u1ed5ng ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c \u0111\u1ea1t l\u1ee3i \u00edch t\u00e0i ch\u00ednh kh\u00e1c. V\u1ec1 b\u1ea3n ch\u1ea5t, chuy\u1ec3n gi\u00e1 l\u00e0 v\u1ea5n \u0111\u1ec1 kinh t\u1ebf &#8211; thu\u1ebf, xu\u1ea5t ph\u00e1t t\u1eeb giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 li\u00ean quan ch\u1ee9 kh\u00f4ng ph\u1ea3i giao d\u1ecbch \u0111\u1ed9c l\u1eadp tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_chuyen_gia_la_van_de_trong_yeu_trong_quan_ly_thue_toan_cau\"><\/span><b>V\u00ec sao chuy\u1ec3n gi\u00e1 l\u00e0 v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu trong qu\u1ea3n l\u00fd thu\u1ebf to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chuy\u1ec3n gi\u00e1 (transfer pricing) cho ph\u00e9p l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 gi\u1eefa c\u00e1c ph\u00e1p nh\u00e2n trong c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n v\u00e0 khi b\u1ecb l\u1ee3i d\u1ee5ng, chuy\u1ec3n gi\u00e1 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 \u0111\u1ec3 d\u1ecbch chuy\u1ec3n l\u1ee3i nhu\u1eadn sang nh\u1eefng khu v\u1ef1c thu\u1ebf th\u1ea5p, l\u00e0m x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf c\u1ee7a c\u00e1c qu\u1ed1c gia. Do \u0111\u00f3, qu\u1ea3n l\u00fd chuy\u1ec3n gi\u00e1 l\u00e0 m\u1ed9t trong nh\u1eefng \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u1ed9ng \u0111\u1ed3ng qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi l\u1ee3i nhu\u1eadn b\u1ecb d\u1ecbch chuy\u1ec3n kh\u1ecfi n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf th\u1ef1c, qu\u1ed1c gia \u0111\u00f3 m\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi ngu\u1ed3n thu c\u00f4ng c\u1ed9ng (chi cho y t\u1ebf, gi\u00e1o d\u1ee5c, h\u1ea1 t\u1ea7ng). V\u00ec thi\u1ec7t h\u1ea1i c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 xuy\u00ean bi\u00ean gi\u1edbi, n\u00ean c\u00e1c ch\u00ednh ph\u1ee7 coi ch\u1ed1ng chuy\u1ec3n gi\u00e1 l\u00e0 nhi\u1ec7m v\u1ee5 tr\u1ecdng y\u1ebfu.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_hoat_dong_chuyen_gia_tai_Viet_Nam\"><\/span><b>Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chuy\u1ec3n gi\u00e1 v\u00e0 ki\u1ec3m so\u00e1t h\u00e0nh vi chuy\u1ec3n gi\u00e1 lu\u00f4n l\u00e0 ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u00e1c nh\u00e0 ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. Th\u1ef1c ti\u1ec5n cho th\u1ea5y, nh\u1eb1m t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ng\u0103n ng\u1eeba h\u00e0nh vi l\u1ee3i d\u1ee5ng chuy\u1ec3n gi\u00e1, Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, ngh\u0129a v\u1ee5 k\u00ea khai c\u0169ng nh\u01b0 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t khi vi ph\u1ea1m.<\/span><\/p>\n<figure id=\"attachment_2238\" aria-describedby=\"caption-attachment-2238\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2238\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Khung-phap-ly-dieu-chinh-chuyen-gia-tai-Viet-Nam.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Khung-phap-ly-dieu-chinh-chuyen-gia-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Khung-phap-ly-dieu-chinh-chuyen-gia-tai-Viet-Nam-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Khung-phap-ly-dieu-chinh-chuyen-gia-tai-Viet-Nam-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Khung-phap-ly-dieu-chinh-chuyen-gia-tai-Viet-Nam-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Khung-phap-ly-dieu-chinh-chuyen-gia-tai-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2238\" class=\"wp-caption-text\">Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 74\/1997\/TT-BTC ng\u00e0y 20\/10\/1997 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd \u0111\u1ea7u ti\u00ean t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1 c\u1eadp tr\u1ef1c ti\u1ebfp \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 chuy\u1ec3n gi\u00e1 trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u trong vi\u1ec7c h\u00ecnh th\u00e0nh khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 89\/1999\/TT-BTC ng\u00e0y 16\/07\/1999 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 13\/2001\/TT-BTC ng\u00e0y 08\/03\/2001 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh nh\u1eb1m h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 theo Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 128\/2003\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 22\/12\/2003, ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 13\/2001\/TT-BTC v\u1ec1 h\u01b0\u1edbng d\u1eabn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn chuy\u1ec3n gi\u00e1. Tuy nhi\u00ean, \u0111\u1ebfn khi ban h\u00e0nh Th\u00f4ng t\u01b0 05\/2005\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, n\u1ed9i dung v\u1ec1 chuy\u1ec3n gi\u00e1 \u0111\u00e3 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a v\u0103n b\u1ea3n n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u00e0y 19\/12\/2005, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 117\/2005\/TT-BTC, l\u1ea7n \u0111\u1ea7u ti\u00ean h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7t n\u1ec1n m\u00f3ng cho qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam. K\u1ebf th\u1eeba v\u00e0 ho\u00e0n thi\u1ec7n n\u1ed9i dung n\u00e0y, Th\u00f4ng t\u01b0 66\/2010\/TT-BTC ng\u00e0y 22\/04\/2010 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ban h\u00e0nh, tr\u1edf th\u00e0nh v\u0103n b\u1ea3n ph\u00e1p l\u00fd \u0111\u1ea7u ti\u00ean quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c bi\u1ec7n ph\u00e1p ch\u1ed1ng chuy\u1ec3n gi\u00e1 th\u00f4ng qua ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n giao.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u00e0y 21\/05\/2012, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 1250\/Q\u0110-BTC, ph\u00ea duy\u1ec7t Ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 giai \u0111o\u1ea1n 2012\u20132015. Ti\u1ebfp \u0111\u00f3, ng\u00e0y 20\/12\/2013, B\u1ed9 ban h\u00e0nh Th\u00f4ng t\u01b0 201\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi khuy\u1ebfn ngh\u1ecb c\u1ee7a OECD v\u00e0 th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn (BEPS), ng\u00e0y 24\/02\/2017, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh, ng\u00e0y 28\/04\/2017, B\u1ed9 T\u00e0i ch\u00ednh ti\u1ebfp t\u1ee5c ban h\u00e0nh Th\u00f4ng t\u01b0 41\/2017\/TT-BTC nh\u1eb1m h\u01b0\u1edbng d\u1eabn chi ti\u1ebft vi\u1ec7c ph\u00e2n t\u00edch, so s\u00e1nh, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1ebfn ng\u00e0y 24\/06\/2020, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u1ec3 ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf k\u1ebf th\u1eeba v\u00e0 ho\u00e0n thi\u1ec7n c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3, ng\u00e0y 05\/11\/2020, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 <a href=\"https:\/\/giaodichlienket.man.net.vn\/tong-quan-giao-dich-lien-ket-2025\/\">giao d\u1ecbch li\u00ean k\u1ebft<\/a>. V\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong vi\u1ec7c ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd, t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u00e0 ch\u1ed1ng th\u1ea5t thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_va_rui_ro_cua_chuyen_gia\"><\/span><b>M\u1ee5c ti\u00eau v\u00e0 r\u1ee7i ro c\u1ee7a chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n gi\u00e1 \u0111\u1ec1u mang t\u00ednh ti\u00eau c\u1ef1c. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c n\u00e0y nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh h\u1ee3p ph\u00e1p \u0111\u1ec3 \u0111\u1ea1t hi\u1ec7u qu\u1ea3 kinh doanh t\u1ed1i \u01b0u. V\u1eady \u0111i\u1ec1u g\u00ec khi\u1ebfn h\u1ecd th\u1ef1c hi\u1ec7n chuy\u1ec3n gi\u00e1 v\u00e0 \u0111\u00e2u l\u00e0 m\u1ee5c ti\u00eau \u1ea9n sau nh\u1eefng con s\u1ed1?<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_thuc_hien_chuyen_gia\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n gi\u00e1 v\u00ec nhi\u1ec1u l\u00fd do kh\u00e1c nhau, trong \u0111\u00f3 m\u1ee5c ti\u00eau h\u00e0ng \u0111\u1ea7u l\u00e0 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf. B\u1eb1ng c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn sang ph\u00e1p nh\u00e2n \u0111\u1eb7t t\u1ea1i qu\u1ed1c gia c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p, t\u1eeb \u0111\u00f3 gi\u1ea3m t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho to\u00e0n t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 th\u1ecb tr\u01b0\u1eddng 100 nh\u01b0ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 b\u00e1n n\u1ed9i b\u1ed9 l\u00e0 70, ph\u1ea7n l\u1ee3i nhu\u1eadn 30 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c d\u1ecbch chuy\u1ec3n sang \u0111\u01a1n v\u1ecb \u0111\u1eb7t t\u1ea1i n\u01a1i c\u00f3 \u01b0u \u0111\u00e3i thu\u1ebf, gi\u00fap ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 chi ph\u00ed thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, chuy\u1ec3n gi\u00e1 c\u00f2n gi\u00fap t\u1eadp \u0111o\u00e0n t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 thu h\u1ed3i l\u1ee3i nhu\u1eadn (repatriation). Th\u00f4ng qua vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1, ph\u00ed b\u1ea3n quy\u1ec1n ho\u1eb7c l\u00e3i vay n\u1ed9i b\u1ed9, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n \u0111\u1ed1i d\u00f2ng ti\u1ec1n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u t\u00e0i ch\u00ednh ho\u1eb7c ph\u00f2ng ng\u1eeba r\u1ee7i ro t\u1ef7 gi\u00e1. M\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u0169ng \u00e1p d\u1ee5ng chuy\u1ec3n gi\u00e1 nh\u01b0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn theo ch\u1ee9c n\u0103ng, \u0111\u1ea3m b\u1ea3o n\u01a1i ch\u1ecbu r\u1ee7i ro v\u00e0 t\u1ea1o gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea7n l\u1ee3i nhu\u1eadn t\u01b0\u01a1ng x\u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, chuy\u1ec3n gi\u00e1 c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gi\u1ea3m chi ph\u00ed h\u1ea3i quan ho\u1eb7c thu\u1ebf gi\u00e1n thu, b\u1eb1ng c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 nh\u1eadp kh\u1ea9u, gi\u00fap h\u1ea1 th\u1ea5p c\u01a1 s\u1edf t\u00ednh thu\u1ebf. V\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia s\u1edf h\u1eefu nhi\u1ec1u t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 th\u01b0\u01a1ng hi\u1ec7u, s\u00e1ng ch\u1ebf hay ph\u1ea7n m\u1ec1m, chuy\u1ec3n gi\u00e1 c\u00f2n l\u00e0 bi\u1ec7n ph\u00e1p b\u1ea3o v\u1ec7 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n tr\u00ed tu\u1ec7 (IP) th\u00f4ng qua vi\u1ec7c chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng ho\u1eb7c t\u00ednh ph\u00ed b\u1ea3n quy\u1ec1n gi\u1eefa c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean. Cu\u1ed1i c\u00f9ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1eadn d\u1ee5ng kh\u00e1c bi\u1ec7t ph\u00e1p l\u00fd gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u00ecn chung, chuy\u1ec3n gi\u00e1 v\u1eeba l\u00e0 c\u00f4ng c\u1ee5 h\u1ee3p ph\u00e1p \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u, v\u1eeba ti\u1ec1m \u1ea9n r\u1ee7i ro cao n\u1ebfu b\u1ecb l\u1ea1m d\u1ee5ng nh\u1eb1m tr\u1ed1n thu\u1ebf ho\u1eb7c l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 kinh doanh. V\u00ec v\u1eady, vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t v\u00e0 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n gi\u00fap doanh nghi\u1ec7p duy tr\u00ec t\u00ednh minh b\u1ea1ch, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_hinh_thuc_chuyen_gia_pho_bien_hien_nay\"><\/span><b>Nh\u1eefng h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 ph\u1ed5 bi\u1ebfn hi\u1ec7n nay<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n gi\u00e1 d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau, t\u00f9y v\u00e0o m\u1ee5c ti\u00eau kinh doanh, c\u1ea5u tr\u00fac t\u1eadp \u0111o\u00e0n v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i t\u1eebng qu\u1ed1c gia. M\u1ed7i h\u00ecnh th\u1ee9c \u0111\u1ec1u c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m ri\u00eang v\u1ec1 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n, m\u1ee5c ti\u00eau h\u01b0\u1edbng \u0111\u1ebfn v\u00e0 r\u1ee7i ro ti\u1ec1m \u1ea9n n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng h\u00ecnh dung c\u01a1 ch\u1ebf v\u1eadn h\u00e0nh, nh\u1eadn di\u1ec7n r\u1ee7i ro v\u00e0 ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb thu\u1ebf.<\/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 h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 ph\u1ed5 bi\u1ebfn v\u00e0 r\u1ee7i ro t\u01b0\u01a1ng \u1ee9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00f4 t\u1ea3 chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>R\u1ee7i ro ti\u1ec1m \u1ea9n<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ecbnh gi\u00e1 h\u00e0ng h\u00f3a n\u1ed9i b\u1ed9 (Transfer pricing for goods)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con v\u1edbi gi\u00e1 kh\u00e1c gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n l\u1ee3i nhu\u1eadn sang c\u00f4ng ty \u1edf qu\u1ed1c gia c\u00f3 thu\u1ebf th\u1ea5p nh\u1eb1m t\u1ed1i \u01b0u chi ph\u00ed h\u00e0ng b\u00e1n.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 t\u00ednh thu\u1ebf; b\u1ecb truy thu v\u00e0 ph\u1ea1t do \u0111\u1ecbnh gi\u00e1 sai th\u1ecb tr\u01b0\u1eddng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\"> D\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 ho\u1eb7c\u00a0 ph\u00ed qu\u1ea3n l\u00fd (Management, technical &amp; service fees)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu ho\u1eb7c chi ph\u00ed d\u1ecbch v\u1ee5, h\u1ed7 tr\u1ee3, marketing, t\u01b0 v\u1ea5n gi\u1eefa c\u00e1c c\u00f4ng ty trong t\u1eadp \u0111o\u00e0n.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ee3p th\u1ee9c h\u00f3a vi\u1ec7c chuy\u1ec3n chi ph\u00ed \u0111\u1ec3 gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u1ec5 b\u1ecb b\u00e1c b\u1ecf n\u1ebfu kh\u00f4ng c\u00f3 b\u1eb1ng ch\u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf ho\u1eb7c m\u1ee9c ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\"> Chuy\u1ec3n giao ho\u1eb7c c\u1ea5p ph\u00e9p t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (Royalty ho\u1eb7c IP transfer)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea5p ph\u00e9p ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng th\u01b0\u01a1ng hi\u1ec7u, s\u00e1ng ch\u1ebf, ph\u1ea7n m\u1ec1m, b\u00ed quy\u1ebft kinh doanh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u1ec1 n\u01a1i s\u1edf h\u1eefu IP; b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n tr\u00ed tu\u1ec7; t\u1ed1i \u01b0u thu\u1ebf b\u1ea3n quy\u1ec1n.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ebfu ph\u00ed b\u1ea3n quy\u1ec1n qu\u00e1 cao, b\u1ecb coi l\u00e0 c\u00f4ng c\u1ee5 chuy\u1ec3n l\u1ee3i nhu\u1eadn; r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Giao d\u1ecbch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cho vay, b\u1ea3o l\u00e3nh, ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ph\u1ed1i d\u00f2ng ti\u1ec1n n\u1ed9i b\u1ed9; chuy\u1ec3n l\u1ee3i nhu\u1eadn th\u00f4ng qua l\u00e3i vay.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e3i su\u1ea5t kh\u00f4ng ph\u00f9 h\u1ee3p r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ea1i; t\u0103ng chi ph\u00ed b\u1ecb lo\u1ea1i.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 chi ph\u00ed n\u1ed9i b\u1ed9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 chi ph\u00ed nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng, marketing, qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u0103ng chi ph\u00ed t\u1ea1i n\u01a1i c\u00f3 thu\u1ebf cao \u0111\u1ec3 gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ebfu ph\u00e2n b\u1ed5 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf h\u1ee3p l\u00fd, chi ph\u00ed c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chia l\u1ee3i nhu\u1eadn (Profit split method)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n chia l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 \u0111\u00f3ng g\u00f3p.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Linh ho\u1ea1t \u0111i\u1ec1u ti\u1ebft l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb; ph\u1ea3n \u00e1nh vai tr\u00f2 ch\u1ee9c n\u0103ng.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ebfu t\u1ec9 l\u1ec7 chia kh\u00f4ng ph\u1ea3n \u00e1nh th\u1ef1c t\u1ebf kinh t\u1ebf, b\u1ecb xem l\u00e0 thao t\u00fang l\u1ee3i nhu\u1eadn.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y chuy\u1ec3n gi\u00e1 kh\u00f4ng ch\u1ec9 di\u1ec5n ra \u1edf m\u1ed9t kh\u00eda c\u1ea1nh duy nh\u1ea5t m\u00e0 bao tr\u00f9m l\u00ean h\u1ea7u h\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u1ed9i b\u1ed9 trong t\u1eadp \u0111o\u00e0n, t\u1eeb mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ebfn c\u1ea5p ph\u00e9p t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh hay ph\u00e2n b\u1ed5 chi ph\u00ed. M\u1ed7i h\u00ecnh th\u1ee9c \u0111\u1ec1u ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u01a1 s\u1edf kinh t\u1ebf h\u1ee3p l\u00fd ho\u1eb7c kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7. Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t t\u1eebng h\u00ecnh th\u1ee9c v\u00e0 \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle) l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n<blockquote><p><strong>Xem chi ti\u1ebft:<\/strong> <a href=\"https:\/\/giaodichlienket.man.net.vn\/cac-hinh-thuc-chuyen-gia-va-quy-dinh\/\">H\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay.<\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Thuc_trang_hoat_dong_chuyen_gia_tai_Viet_Nam\"><\/span><b>Th\u1ef1c tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2239\" aria-describedby=\"caption-attachment-2239\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2239\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thuc-trang-hoat-dong-chuyen-gia-tai-Viet-Nam.jpg\" alt=\"Th\u1ef1c tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thuc-trang-hoat-dong-chuyen-gia-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thuc-trang-hoat-dong-chuyen-gia-tai-Viet-Nam-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thuc-trang-hoat-dong-chuyen-gia-tai-Viet-Nam-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thuc-trang-hoat-dong-chuyen-gia-tai-Viet-Nam-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thuc-trang-hoat-dong-chuyen-gia-tai-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2239\" class=\"wp-caption-text\">Th\u1ef1c tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u1eeb th\u1ef1c ti\u1ec5n c\u00f4ng t\u00e1c ch\u1ed1ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam trong nh\u1eefng n\u0103m qua, c\u00f3 th\u1ec3 nh\u1eadn th\u1ea5y m\u1ed9t s\u1ed1 kh\u00f3 kh\u0103n v\u00e0 th\u00e1ch th\u1ee9c ch\u1ee7 y\u1ebfu m\u00e0 c\u01a1 quan thu\u1ebf v\u1eabn \u0111ang ph\u1ea3i \u0111\u1ed1i m\u1eb7t:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">Theo c\u00e1c b\u00e1o c\u00e1o cu\u0309a VCCI trung b\u00ecnh m\u1ed7i n\u0103m c\u00f3 khoa\u0309ng tr\u00ean t\u1eeb 40-50% doanh nghi\u1ec7p <\/span><span style=\"font-weight: 400;\">FDI<\/span><span style=\"font-weight: 400;\"> k\u00ea khai l\u1ed7, trong \u0111\u00f3 c\u00f3 r\u1ea5t nhi\u00ea\u0300u doanh nghi\u1ec7p l\u1ed7 li\u00ean t\u1ee5c trong nhi\u00ea\u0300u n\u0103m, th\u00e2\u0323m chi\u0301 c\u00f3 doanh nghi\u1ec7p l\u1ed7 l\u0169y k\u00ea\u0301 \u0111\u00ea\u0301n m\u01b0\u0301c \u00e2m v\u00f4\u0301n chu\u0309 s\u1edf h\u1eefu nh\u01b0ng v\u1eabn ti\u00ea\u0301p t\u1ee5c ho\u1ea1t \u0111\u00f4\u0323ng b\u00ecnh th\u01b0\u01a1\u0300ng, k\u1ec3 ca\u0309 vi\u1ec7c m\u1edf r\u00f4\u0323ng quy m\u00f4 kinh doanh.\u201d<\/span><\/p>\n<p><b>Ngu\u1ed3n:<\/b> <a href=\"https:\/\/vcci.com.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Li\u00ean \u0111o\u00e0n Th\u01b0\u01a1ng m\u1ea1i C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI)<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u \u0111\u00e1ng ch\u00fa \u00fd l\u00e0, d\u00f9 b\u00e1o l\u1ed7 nhi\u1ec1u n\u0103m, th\u1eadm ch\u00ed l\u1ed7 l\u0169y k\u1ebf \u0111\u1ebfn \u00e2m v\u1ed1n, nh\u01b0ng nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn li\u00ean t\u1ee5c m\u1edf r\u1ed9ng quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng thay v\u00ec ng\u1eebng s\u1ea3n xu\u1ea5t hay gi\u1ea3i th\u1ec3. Th\u1ef1c t\u1ebf n\u00e0y cho th\u1ea5y d\u1ea5u hi\u1ec7u ti\u1ec1m \u1ea9n c\u1ee7a h\u00e0nh vi chuy\u1ec3n gi\u00e1 khi l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c b\u00ean li\u00ean k\u1ebft \u1edf qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n gi\u00e1 \u0111i\u1ec3n h\u00ecnh, song v\u1eabn c\u00f2n kh\u00f4ng \u00edt doanh nghi\u1ec7p ch\u01b0a b\u1ecb ph\u00e1t hi\u1ec7n ho\u1eb7c \u0111ang trong di\u1ec7n nghi v\u1ea5n. C\u00f4ng t\u00e1c thanh tra, x\u00e1c minh h\u00e0nh vi chuy\u1ec3n gi\u00e1 hi\u1ec7n v\u1eabn g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n v\u00e0 th\u00e1ch th\u1ee9c, \u0111\u1eb7c bi\u1ec7t trong vi\u1ec7c thu th\u1eadp th\u00f4ng tin, so s\u00e1nh gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bien_phap_chong_chuyen_gia\"><\/span><b>Bi\u1ec7n ph\u00e1p ch\u1ed1ng chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc th\u1ef1c tr\u1ea1ng chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng tinh vi, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 tri\u1ec3n khai nhi\u1ec1u bi\u1ec7n ph\u00e1p ph\u00f2ng, ch\u1ed1ng chuy\u1ec3n gi\u00e1 nh\u1eb1m ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><span style=\"font-weight: 400;\">. <\/span><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<figure id=\"attachment_2240\" aria-describedby=\"caption-attachment-2240\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2240\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/6-bien-phap-phong-chong-chuyen-gia.jpg\" alt=\"6 bi\u1ec7n ph\u00e1p ph\u00f2ng ch\u1ed1ng chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/6-bien-phap-phong-chong-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/6-bien-phap-phong-chong-chuyen-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/6-bien-phap-phong-chong-chuyen-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/6-bien-phap-phong-chong-chuyen-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/6-bien-phap-phong-chong-chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2240\" class=\"wp-caption-text\">6 bi\u1ec7n ph\u00e1p ph\u00f2ng ch\u1ed1ng chuy\u1ec3n gi\u00e1<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd v\u00e0 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft: C\u1eadp nh\u1eadt, s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec7n to\u00e0n b\u1ed9 m\u00e1y v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c thanh tra, ki\u1ec3m tra chuy\u1ec3n gi\u00e1: T\u0103ng c\u01b0\u1eddng nh\u00e2n l\u1ef1c, chuy\u00ean m\u00f4n h\u00f3a \u0111\u1ed9i ng\u0169 thanh tra thu\u1ebf; \u0111\u1ea9y m\u1ea1nh c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o, trao \u0111\u1ed5i kinh nghi\u1ec7m v\u00e0 \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 trong ph\u00e2n t\u00edch r\u1ee7i ro \u0111\u1ec3 ph\u00e1t hi\u1ec7n h\u00e0nh vi chuy\u1ec3n gi\u00e1 tinh vi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA): Khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng th\u1ecfa thu\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u01b0\u1edbc khi giao d\u1ecbch di\u1ec5n ra, gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro tranh ch\u1ea5p v\u00e0 n\u00e2ng cao t\u00ednh tu\u00e2n th\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng v\u00e0 li\u00ean th\u00f4ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd chuy\u1ec3n gi\u00e1: Ph\u00e1t tri\u1ec3n h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u t\u1eadp trung v\u1ec1 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 <a href=\"https:\/\/giaodichlienket.man.net.vn\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\">b\u00e1o c\u00e1o qu\u1ed1c t\u1ebf (CbCR)<\/a> nh\u1eb1m h\u1ed7 tr\u1ee3 ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh h\u01b0\u1edbng thu h\u00fat \u0111\u1ea7u t\u01b0 FDI c\u00f3 ch\u1ecdn l\u1ecdc, g\u1eafn v\u1edbi hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf: Kh\u00f4ng khuy\u1ebfn kh\u00edch thu h\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0 \u201cb\u1eb1ng m\u1ecdi gi\u00e1\u201d, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ea1i tr\u00e0 \u0111\u1ec3 tr\u00e1nh t\u1ea1o k\u1ebd h\u1edf cho h\u00e0nh vi chuy\u1ec3n gi\u00e1 ho\u1eb7c chuy\u1ec3n l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng c\u01b0\u1eddng minh b\u1ea1ch, tr\u00e1ch nhi\u1ec7m c\u00f4ng v\u1ee5 v\u00e0 \u00e1p d\u1ee5ng ch\u1ebf t\u00e0i nghi\u00eam minh: \u0110\u1ea9y m\u1ea1nh c\u00f4ng khai th\u00f4ng tin, n\u00e2ng cao tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 \u00e1p d\u1ee5ng ch\u1ebf t\u00e0i \u0111\u1ee7 m\u1ea1nh nh\u1eb1m r\u0103n \u0111e v\u00e0 x\u1eed l\u00fd nghi\u00eam c\u00e1c vi ph\u1ea1m v\u1ec1 chuy\u1ec3n gi\u00e1.<\/span><\/li>\n<\/ul>\n<p>\u0110\u00f3 c\u0169ng l\u00e0 l\u00fd do <a href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-chuyen-gia\/\">d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 chuy\u00ean nghi\u1ec7p<\/a> tr\u1edf th\u00e0nh gi\u1ea3i ph\u00e1p thi\u1ebft y\u1ebfu cho c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft trong giai \u0111o\u1ea1n hi\u1ec7n nay.<\/p>\n<h2><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><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u h\u00f3a v\u00e0 d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0 xuy\u00ean bi\u00ean gi\u1edbi ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p, chuy\u1ec3n gi\u00e1 ti\u1ebfp t\u1ee5c l\u00e0 th\u00e1ch th\u1ee9c l\u1edbn \u0111\u1ed1i v\u1edbi c\u1ea3 c\u01a1 quan thu\u1ebf v\u00e0 doanh nghi\u1ec7p. Tuy nhi\u00ean, b\u00ean c\u1ea1nh n\u1ed7 l\u1ef1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u0169ng c\u1ea7n ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf hi\u1ec7u qu\u1ea3, tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length Principle) m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t, m\u00e0 c\u00f2n n\u00e2ng cao uy t\u00edn v\u00e0 t\u00ednh minh b\u1ea1ch trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro chuy\u1ec3n gi\u00e1, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n, h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi. S\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng ngay t\u1eeb h\u00f4m nay s\u1ebd l\u00e0 \u201cl\u00e1 ch\u1eafn\u201d v\u1eefng ch\u1eafc gi\u00fap doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh v\u00e0 tu\u00e2n th\u1ee7 b\u1ec1n v\u1eefng trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<h3><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 <\/b><b>MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/li>\n<li aria-level=\"1\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">Email: man@man.net.vn<\/li>\n<\/ul>\n<p>Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\"><b>L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><\/a>\u00a0\u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network, 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.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chuyen_gia\"><\/span><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chuy\u1ec3n gi\u00e1<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_bat_buoc_phai_thuc_hien_ke_khai_va_lap_ho_so_chuyen_gia\"><\/span>Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh l\u00e3i hay l\u1ed7 trong k\u1ef3 t\u00ednh thu\u1ebf.                    <\/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=\"Bao_lo_nhieu_nam_lien_tiep_co_bi_coi_la_chuyen_gia_khong\"><\/span>B\u00e1o l\u1ed7 nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp c\u00f3 b\u1ecb coi l\u00e0 chuy\u1ec3n gi\u00e1 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c doanh nghi\u1ec7p b\u00e1o l\u1ed7 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi h\u00e0nh vi chuy\u1ec3n gi\u00e1. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p l\u1ed7 k\u00e9o d\u00e0i nh\u01b0ng v\u1eabn m\u1edf r\u1ed9ng quy m\u00f4, doanh thu t\u0103ng ho\u1eb7c ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u00e2y l\u00e0 d\u1ea5u hi\u1ec7u r\u1ee7i ro cao v\u00e0 th\u01b0\u1eddng n\u1eb1m trong di\u1ec7n thanh tra, ki\u1ec3m tra chuy\u00ean s\u00e2u v\u1ec1 chuy\u1ec3n gi\u00e1.                    <\/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_khong_lap_ho_so_chuyen_gia_co_bi_xu_phat_khong\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng l\u1eadp, l\u1eadp kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c kh\u00f4ng cung c\u1ea5p h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 \u0111\u00fang th\u1eddi h\u1ea1n, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, truy thu thu\u1ebf, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.                    <\/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_gia_giao_dich_doc_lap_Arms_Length_Principle_la_gi\"><\/span>Nguy\u00ean t\u1eafc gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle) l\u00e0 g\u00ec?<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 gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp y\u00eau c\u1ea7u gi\u00e1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i trong qu\u1ea3n l\u00fd chuy\u1ec3n gi\u00e1 v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1, \u0111i\u1ec1u ch\u1ec9nh c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.                    <\/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\": \"Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh l\u00e3i hay l\u1ed7 trong k\u1ef3 t\u00ednh thu\u1ebf.\"\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\": \"B\u00e1o l\u1ed7 nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp c\u00f3 b\u1ecb coi l\u00e0 chuy\u1ec3n gi\u00e1 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c doanh nghi\u1ec7p b\u00e1o l\u1ed7 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi h\u00e0nh vi chuy\u1ec3n gi\u00e1. 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T\u1eeb c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, h\u00e0nh lang ph\u00e1p l\u00fd v\u1ec1 chuy\u1ec3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2237,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2236","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\/2236","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=2236"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2236\/revisions"}],"predecessor-version":[{"id":2819,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2236\/revisions\/2819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2237"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}