{"id":2430,"date":"2025-10-27T20:44:24","date_gmt":"2025-10-28T03:44:24","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2430"},"modified":"2026-01-02T03:27:13","modified_gmt":"2026-01-02T10:27:13","slug":"phuong-phap-xac-dinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/","title":{"rendered":"Detailed instructions on 5 methods for determining the price of related-party transactions according to Decree 132\/2020\/ND-CP"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 <a href=\"https:\/\/giaodichlienket.man.net.vn\/tong-quan-giao-dich-lien-ket-2025\/\">giao d\u1ecbch li\u00ean k\u1ebft<\/a> l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a> v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle) trong qu\u1ea3n l\u00fd thu\u1ebf. Hi\u1ec7n c\u00f3 5 ph\u01b0\u01a1ng ph\u00e1p c\u1ed1t l\u00f5i \u0111\u01b0\u1ee3c qu\u1ed1c t\u1ebf v\u00e0 Vi\u1ec7t Nam c\u00f4ng nh\u1eadn g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n l\u1ea1i (RPM)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn so s\u00e1nh (TNMM)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 c\u1ed9ng l\u1ea1i (CPM)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang t\u1eebng ph\u01b0\u01a1ng ph\u00e1p kh\u00f4ng ch\u1ec9 th\u1ec3 hi\u1ec7n chuy\u00ean m\u00f4n m\u00e0 c\u00f2n n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/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\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Gia_giao_dich_lien_ket_la_gi\" >Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/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\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Vi_sao_xac_dinh_gia_giao_dich_lien_ket_lai_quan_trong\" >V\u00ec sao x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u1ea1i quan tr\u1ecdng?<\/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\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Phan_tich_chuyen_sau_5_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Nhom_1_Phuong_phap_so_sanh_giao_dich_truyen_thong\" >Nh\u00f3m 1: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh giao d\u1ecbch truy\u1ec1n th\u1ed1ng<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_So_sanh_gia_giao_dich_doc_lap_Comparable_Uncontrolled_Price_%E2%80%93_CUP\" >Ph\u01b0\u01a1ng ph\u00e1p So s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Comparable Uncontrolled Price &#8211; CUP)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\" >Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (Resale Price Method &#8211; RPM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_gia_von_cong_lai_Cost_Plus_Method_%E2%80%93_CPM\" >Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (Cost Plus Method &#8211; CPM)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Nhom_2_Phuong_phap_loi_nhuan_giao_dich\" >Nh\u00f3m 2: Ph\u01b0\u01a1ng ph\u00e1p l\u1ee3i nhu\u1eadn giao d\u1ecbch<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_loi_nhuan_so_sanh_Transactional_Net_Margin_Method_%E2%80%93_TNMM\" >Ph\u01b0\u01a1ng ph\u00e1p l\u1ee3i nhu\u1eadn so s\u00e1nh (Transactional Net Margin Method &#8211; TNMM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_phan_bo_loi_nhuan_Profit_Split_Method_%E2%80%93_PSM\" >Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (Profit Split Method &#8211; PSM)<\/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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Tieu_chi_lua_chon_va_qua_trinh_ap_dung_thuc_tien\" >Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn v\u00e0 qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng th\u1ef1c ti\u1ec5n\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#4_yeu_to_quyet_dinh_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_phu_hop\" >4 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Sai_lam_thuong_gap_va_giai_phap\" >Sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Vai_tro_cua_Ho_so_giao_dich_lien_ket\" >Vai tr\u00f2 c\u1ee7a H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-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><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Nguyen_tac_giao_dich_doc_lap_Arms_Length_la_gi\" >Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#039;s Length) l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_nao_duoc_su_dung_pho_bien_nhat_o_Viet_Nam\" >Ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf Vi\u1ec7t Nam?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Gia_giao_dich_lien_ket_la_gi\"><\/span><b>Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch Li\u00ean k\u1ebft (GDLK) l\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa hai ho\u1eb7c nhi\u1ec1u b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t ho\u1eb7c qu\u1ea3n l\u00fd chung. Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf qu\u1ed1c t\u1ebf, gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf th\u00e0nh t\u00e2m \u0111i\u1ec3m v\u00ec n\u00f3 c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb s\u1eed d\u1ee5ng \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t cao sang c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p, l\u00e0m x\u00f3i m\u00f2n c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a qu\u1ed1c gia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111\u1ea3m b\u1ea3o Nguy\u00ean t\u1eafc \u0110\u1ed9c l\u1eadp (Arm\u2019s Length Principle). Theo nguy\u00ean t\u1eafc n\u00e0y, gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp (kh\u00f4ng li\u00ean k\u1ebft) trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u01b0\u01a1ng m\u1ea1i v\u00e0 t\u00e0i ch\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng c\u01a1 b\u1ea3n cho m\u1ecdi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean to\u00e0n th\u1ebf gi\u1edbi v\u00e0 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_xac_dinh_gia_giao_dich_lien_ket_lai_quan_trong\"><\/span><b>V\u00ec sao x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u1ea1i quan tr\u1ecdng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 tu\u00e2n th\u1ee7 chi\u1ebfn l\u01b0\u1ee3c, \u0111\u1eb7c bi\u1ec7t trong m\u00f4i tr\u01b0\u1eddng ki\u1ec3m tra g\u1eaft gao hi\u1ec7n nay.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u ph\u00e1p l\u00fd: T\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. V\u0103n b\u1ea3n n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 y\u00eau c\u1ea7u l\u1eadp h\u1ed3 s\u01a1. Vi\u1ec7c tu\u00e2n th\u1ee7 th\u1ec3 hi\u1ec7n t\u00ednh ph\u00e1p l\u00fd v\u00e0 uy t\u00edn cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb r\u1ee7i ro: X\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng \u0111\u00fang nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp s\u1ebd d\u1eabn \u0111\u1ebfn r\u1ee7i ro l\u1edbn. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c b\u1ecb truy thu thu\u1ebf, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, v\u00e0 b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 thi\u1ebfu minh b\u1ea1ch. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap x\u00e2y d\u1ef1ng ni\u1ec1m tin v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec t\u1ea7m quan tr\u1ecdng chi\u1ebfn l\u01b0\u1ee3c v\u00e0 ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang \u0111\u1eafn c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh chuy\u00ean m\u00f4n v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a doanh nghi\u1ec7p. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam quy \u0111\u1ecbnh 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh, \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m l\u1edbn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chuyen_sau_5_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh, \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m l\u1edbn. C\u1ee5 th\u1ec3:<\/span><\/p>\n<figure id=\"attachment_2432\" aria-describedby=\"caption-attachment-2432\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2432\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Chi-tiet-chuyen-sau-ve-5-phuong-phap-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Chi-tiet-chuyen-sau-ve-5-phuong-phap-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Chi-tiet-chuyen-sau-ve-5-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Chi-tiet-chuyen-sau-ve-5-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Chi-tiet-chuyen-sau-ve-5-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Chi-tiet-chuyen-sau-ve-5-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2432\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_1_Phuong_phap_so_sanh_giao_dich_truyen_thong\"><\/span><b>Nh\u00f3m 1: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh giao d\u1ecbch truy\u1ec1n th\u1ed1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y t\u1eadp trung v\u00e0o vi\u1ec7c so s\u00e1nh tr\u1ef1c ti\u1ebfp c\u00e1c y\u1ebfu t\u1ed1 gi\u00e1 ho\u1eb7c l\u1ee3i nhu\u1eadn g\u1ed9p gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_So_sanh_gia_giao_dich_doc_lap_Comparable_Uncontrolled_Price_%E2%80%93_CUP\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p So s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Comparable Uncontrolled Price &#8211; CUP)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp l\u00e0 so s\u00e1nh tr\u1ef1c ti\u1ebfp gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 trong giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp. CUP \u0111\u01b0\u1ee3c coi l\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u0111\u1ed9 tin c\u1eady cao nh\u1ea5t n\u1ebfu th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n so s\u00e1nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng cao v\u1ec1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 (th\u01b0\u01a1ng hi\u1ec7u, ch\u1ea5t l\u01b0\u1ee3ng, quy m\u00f4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng (kh\u1ed1i l\u01b0\u1ee3ng, th\u1eddi h\u1ea1n thanh to\u00e1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng (\u0111\u1ecba l\u00fd, th\u1eddi \u0111i\u1ec3m giao d\u1ecbch).<\/span><\/li>\n<\/ul>\n<p><b>\u01afu \u0111i\u1ec3m:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed9 ch\u00ednh x\u00e1c cao, ph\u1ea3n \u00e1nh tr\u1ef1c ti\u1ebfp nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp\u00a0<\/span><\/p>\n<p><b>Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/b><span style=\"font-weight: 400;\">: R\u1ea5t kh\u00f3 t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh ho\u00e0n h\u1ea3o, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m chuy\u00ean bi\u1ec7t ho\u1eb7c c\u00f3 th\u01b0\u01a1ng hi\u1ec7u m\u1ea1nh .<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (Resale Price Method &#8211; RPM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua h\u00e0ng h\u00f3a trong giao d\u1ecbch li\u00ean k\u1ebft b\u1eb1ng c\u00e1ch l\u1ea5y gi\u00e1 b\u00e1n l\u1ea1i h\u00e0ng h\u00f3a \u0111\u00f3 cho b\u00ean \u0111\u1ed9c l\u1eadp tr\u1eeb \u0111i t\u1ef7 su\u1ea5t L\u1ee3i nhu\u1eadn G\u1ed9p (Gross Margin) chu\u1ea9n. T\u1ef7 su\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng \u0111\u1ed9c l\u1eadp c\u1ee7a ch\u00ednh c\u00f4ng ty ho\u1eb7c c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ed9c l\u1eadp kh\u00e1c.<\/span><\/p>\n<p><b>C\u00f4ng th\u1ee9c c\u1ed1t l\u00f5i:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2 \" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong>Gi\u00e1 mua GDLK = Gi\u00e1 b\u00e1n l\u1ea1i x (1 &#8211; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p chu\u1ea9n<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><strong>V\u00ed d\u1ee5:<\/strong> C\u00f4ng ty A (Vi\u1ec7t Nam) mua h\u00e0ng t\u1eeb c\u00f4ng ty m\u1eb9 B (\u1edf n\u01b0\u1edbc ngo\u00e0i) v\u00e0 b\u00e1n l\u1ea1i cho kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp C v\u1edbi gi\u00e1 b\u00e1n 100 USD\/s\u1ea3n ph\u1ea9m v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p chu\u1ea9n l\u00e0 20%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 t\u1ed1i \u0111a m\u00e0 c\u00f4ng ty A c\u00f3 th\u1ec3 tr\u1ea3 cho B:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 mua = 100 x (1 &#8211; 0.2) = 80 USD<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">M\u1ee9c gi\u00e1 80 USD l\u00e0 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, \u0111\u1ea3m b\u1ea3o C\u00f4ng ty A nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn g\u1ed9p 20% t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p nh\u1ea5t cho c\u00e1c c\u00f4ng ty \u0111\u00f3ng vai tr\u00f2 l\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i, nh\u00e0 th\u01b0\u01a1ng m\u1ea1i \u0111\u01a1n thu\u1ea7n, ho\u1eb7c c\u00e1c c\u00f4ng ty ch\u1ec9 th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng b\u00e1n h\u00e0ng v\u00e0 ph\u00e2n ph\u1ed1i \u0111\u01a1n gi\u1ea3n, \u00edt t\u1ea1o ra gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh quan tr\u1ecdng.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_von_cong_lai_Cost_Plus_Method_%E2%80%93_CPM\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (Cost Plus Method &#8211; CPM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 trong giao d\u1ecbch li\u00ean k\u1ebft b\u1eb1ng c\u00e1ch c\u1ed9ng th\u00eam m\u1ed9t t\u1ef7 su\u1ea5t l\u00e3i g\u1ed9p tr\u00ean chi ph\u00ed (Gross Mark-up on Cost) chu\u1ea9n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c chi ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng cho:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty gia c\u00f4ng v\u1edbi r\u1ee7i ro th\u1ea5p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<p><b>C\u00f4ng th\u1ee9c c\u1ed1t l\u00f5i:<\/b><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong>Gi\u00e1 b\u00e1n = Chi ph\u00ed c\u1ee7a b\u00ean li\u00ean k\u1ebft x (1 + t\u1ef7 su\u1ea5t l\u00e3i g\u1ed9p tr\u00ean chi ph\u00ed chu\u1ea9n)<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty M (nh\u00e0 s\u1ea3n xu\u1ea5t gia c\u00f4ng) s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m cho c\u00f4ng ty m\u1eb9 P v\u1edbi t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a c\u00f4ng ty M l\u00e0 50 USD\/s\u1ea3n ph\u1ea9m v\u00e0 t\u1ef7 su\u1ea5t l\u00e3i g\u1ed9p tr\u00ean chi ph\u00ed chu\u1ea9n l\u00e0 8%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n m\u00e0 c\u00f4ng ty M b\u00e1n cho P:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n = 50 x (1 + 0.08) = 54 USD\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty M c\u1ea7n b\u00e1n s\u1ea3n ph\u1ea9m v\u1edbi gi\u00e1 54 USD \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i nhu\u1eadn g\u1ed9p 8% tr\u00ean chi ph\u00ed, tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ecm ki\u1ebfm t\u1ef7 su\u1ea5t l\u00e3i g\u1ed9p so s\u00e1nh trong ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u1ea7n ph\u1ea3i xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng c\u00e1c c\u1ea5u ph\u1ea7n chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_2_Phuong_phap_loi_nhuan_giao_dich\"><\/span><b>Nh\u00f3m 2: Ph\u01b0\u01a1ng ph\u00e1p l\u1ee3i nhu\u1eadn giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y t\u1eadp trung v\u00e0o vi\u1ec7c so s\u00e1nh m\u1ee9c l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi m\u1ee9c l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_loi_nhuan_so_sanh_Transactional_Net_Margin_Method_%E2%80%93_TNMM\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p l\u1ee3i nhu\u1eadn so s\u00e1nh (Transactional Net Margin Method &#8211; TNMM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ph\u01b0\u01a1ng ph\u00e1p l\u1ee3i nhu\u1eadn so s\u00e1nh (TNMM) so s\u00e1nh T\u1ef7 su\u1ea5t L\u1ee3i nhu\u1eadn Thu\u1ea7n (Net Profit Indicators) c\u1ee7a b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch (Tested Party) v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t tr\u00ean to\u00e0n th\u1ebf gi\u1edbi v\u00e0 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">TNMM \u00edt nh\u1ea1y c\u1ea3m v\u1edbi s\u1ef1 kh\u00e1c bi\u1ec7t nh\u1ecf v\u1ec1 ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro h\u01a1n c\u00e1c ph\u01b0\u01a1ng ph\u00e1p truy\u1ec1n th\u1ed1ng nh\u01b0 CUP. Quan tr\u1ecdng h\u01a1n, TNMM s\u1eed d\u1ee5ng d\u1eef li\u1ec7u l\u1ee3i nhu\u1eadn thu\u1ea7n, v\u1ed1n d\u1ec5 t\u00ecm ki\u1ebfm v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u01a1n so v\u1edbi vi\u1ec7c t\u00ecm ki\u1ebfm gi\u00e1 ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u00e0n h\u1ea3o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn ph\u1ed5 bi\u1ebfn:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n ho\u1eb7c doanh thu (ROS &#8211; Return on Sales).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n ho\u1eb7c t\u1ed5ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng (RPT ho\u1eb7c COS &#8211; Return on Total Cost ho\u1eb7c Operating Expenses).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n ho\u1eb7c t\u00e0i s\u1ea3n (ROA &#8211; Return on Assets), th\u01b0\u1eddng d\u00f9ng cho c\u00e1c b\u00ean c\u00f3 s\u1eed d\u1ee5ng nhi\u1ec1u t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ebd \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u01b0a t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a m\u00ecnh n\u1eb1m trong kho\u1ea3ng chu\u1ea9n giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_Profit_Split_Method_%E2%80%93_PSM\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (Profit Split Method &#8211; PSM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM) x\u00e1c \u0111\u1ecbnh t\u1ed5ng l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 sau \u0111\u00f3 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn n\u00e0y cho c\u00e1c b\u00ean li\u00ean k\u1ebft d\u1ef1a tr\u00ean \u0111\u00f3ng g\u00f3p t\u01b0\u01a1ng \u0111\u1ed1i (v\u00ed d\u1ee5: chi ph\u00ed marketing, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh,&#8230;) m\u00e0 m\u1ed7i b\u00ean \u0111\u00f3ng g\u00f3p v\u00e0o l\u1ee3i nhu\u1eadn chung.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">PSM l\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p nh\u1ea5t, \u0111\u01b0\u1ee3c d\u00e0nh ri\u00eang cho c\u00e1c giao d\u1ecbch \u0111\u1eb7c th\u00f9 v\u00e0 ph\u1ee9c t\u1ea1p, ch\u1eb3ng h\u1ea1n nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch c\u00f3 t\u00ednh t\u00edch h\u1ee3p cao, kh\u00f3 \u0111\u00e1nh gi\u00e1 vai tr\u00f2 ri\u00eang bi\u1ec7t c\u1ee7a t\u1eebng b\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u1ea3 hai b\u00ean li\u00ean k\u1ebft c\u00f9ng \u0111\u00f3ng g\u00f3p c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb cao v\u00e0 c\u00f9ng g\u00e1nh ch\u1ecbu r\u1ee7i ro \u0111\u00e1ng k\u1ec3.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM) ph\u1ea3n \u00e1nh s\u00e1t th\u1ef1c t\u1ebf ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn khi c\u00e1c b\u00ean c\u00f9ng t\u1ea1o ra gi\u00e1 tr\u1ecb.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_va_qua_trinh_ap_dung_thuc_tien\"><\/span><b>Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn v\u00e0 qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng th\u1ef1c ti\u1ec5n<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ecdn l\u1ef1a ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t s\u1ef1 l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean m\u00e0 l\u00e0 m\u1ed9t quy tr\u00ecnh ph\u00e2n t\u00edch ch\u1eb7t ch\u1ebd.<\/span><\/p>\n<figure id=\"attachment_2433\" aria-describedby=\"caption-attachment-2433\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2433\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-tieu-chi-de-lua-chon-phuong-phap-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng ti\u00eau ch\u00ed \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-tieu-chi-de-lua-chon-phuong-phap-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-tieu-chi-de-lua-chon-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-tieu-chi-de-lua-chon-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-tieu-chi-de-lua-chon-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-tieu-chi-de-lua-chon-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2433\" class=\"wp-caption-text\">Nh\u1eefng ti\u00eau ch\u00ed \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc b\u1ea5t bi\u1ebfn l\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ch\u1ecdn ph\u1ea3i l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch v\u00e0 c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh tin c\u1eady nh\u1ea5t \u0111\u1ec3 \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp. Doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u00fd do kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u01b0u ti\u00ean cao h\u01a1n.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"4_yeu_to_quyet_dinh_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_phu_hop\"><\/span><b>4 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p d\u1ef1a tr\u00ean 4 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch Ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis): \u0110\u00e2y l\u00e0 b\u01b0\u1edbc n\u1ec1n t\u1ea3ng. Ph\u00e2n t\u00edch chi ti\u1ebft vai tr\u00f2, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng (h\u1eefu h\u00ecnh, v\u00f4 h\u00ecnh) v\u00e0 r\u1ee7i ro g\u00e1nh ch\u1ecbu c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft. V\u00ed d\u1ee5: m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t gia c\u00f4ng (r\u1ee7i ro th\u1ea5p) s\u1ebd ph\u00f9 h\u1ee3p v\u1edbi CPM ho\u1eb7c TNMM, trong khi m\u1ed9t c\u00f4ng ty s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (r\u1ee7i ro cao) s\u1ebd c\u1ea7n m\u1ed9t m\u1ee9c l\u1ee3i nhu\u1eadn cao h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a D\u1eef li\u1ec7u so s\u00e1nh: Kh\u1ea3 n\u0103ng t\u00ecm \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u t\u1eeb c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t. N\u1ebfu d\u1eef li\u1ec7u so s\u00e1nh cho CUP kh\u00f4ng \u0111\u1ee7 t\u01b0\u01a1ng \u0111\u1ed3ng, vi\u1ec7c chuy\u1ec3n sang TNMM (ph\u01b0\u01a1ng ph\u00e1p \u00edt nh\u1ea1y c\u1ea3m h\u01a1n) l\u00e0 h\u1ee3p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u1ee7a Giao d\u1ecbch: Lo\u1ea1i h\u00ecnh giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. V\u00ed d\u1ee5: RPM ph\u00f9 h\u1ee3p cho ph\u00e2n ph\u1ed1i, CPM cho d\u1ecbch v\u1ee5, v\u00e0 PSM cho li\u00ean doanh ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh s\u1eb5n c\u00f3 c\u1ee7a Th\u00f4ng tin: Kh\u1ea3 n\u0103ng thu th\u1eadp th\u00f4ng tin t\u00e0i ch\u00ednh chi ti\u1ebft (gi\u00e1 th\u00e0nh, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng) c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c y\u1ebfu t\u1ed1 l\u1ef1a ch\u1ecdn tr\u00ean l\u00e0 b\u1eaft bu\u1ed9c, nh\u01b0ng ngay c\u1ea3 khi \u0111\u00e3 ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p v\u1eabn th\u01b0\u1eddng m\u1eafc ph\u1ea3i nh\u1eefng sai l\u1ea7m k\u1ef9 thu\u1eadt quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi x\u1eed l\u00fd d\u1eef li\u1ec7u so s\u00e1nh.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Sai_lam_thuong_gap_va_giai_phap\"><\/span><b>Sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 TNMM, l\u00e0 b\u1ecf qua c\u00e1c \u0111i\u1ec1u ch\u1ec9nh v\u1eadt ch\u1ea5t.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai l\u1ea7m: \u00c1p d\u1ee5ng TNMM nh\u01b0ng kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t v\u1ed1n lu\u00e2n chuy\u1ec3n. V\u1ed1n lu\u00e2n chuy\u1ec3n kh\u00e1c bi\u1ec7t l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn r\u00f2ng, d\u1eabn \u0111\u1ebfn vi\u1ec7c so s\u00e1nh l\u1ee3i nhu\u1eadn kh\u00f4ng c\u00f4ng b\u1eb1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p: Lu\u00f4n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t v\u1eadt ch\u1ea5t nh\u01b0 v\u1ed1n lu\u00e2n chuy\u1ec3n (kho\u1ea3n ph\u1ea3i thu, kho\u1ea3n ph\u1ea3i tr\u1ea3, h\u00e0ng t\u1ed3n kho) v\u00e0 kh\u00e1c bi\u1ec7t t\u00e0i s\u1ea3n \u0111\u1ec3 n\u00e2ng cao \u0111\u1ed9 tin c\u1eady c\u1ee7a d\u1eef li\u1ec7u so s\u00e1nh. Vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y l\u00e0 minh ch\u1ee9ng r\u00f5 r\u00e0ng cho t\u00ednh chuy\u00ean m\u00f4n trong vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ea3o v\u1ec7 l\u1eadp lu\u1eadn \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ch\u00ednh th\u1ee9c h\u00f3a s\u1ef1 tu\u00e2n th\u1ee7 tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf, vai tr\u00f2 c\u1ee7a H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 kh\u00f4ng th\u1ec3 thay th\u1ebf.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Ho_so_giao_dich_lien_ket\"><\/span><b>Vai tr\u00f2 c\u1ee7a H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2434\" aria-describedby=\"caption-attachment-2434\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2434\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Tam-quan-trong-cua-ho-so-giao-dich-lien-ket-khi-lua-chon-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-phu-hop.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft khi l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Tam-quan-trong-cua-ho-so-giao-dich-lien-ket-khi-lua-chon-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-phu-hop.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Tam-quan-trong-cua-ho-so-giao-dich-lien-ket-khi-lua-chon-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-phu-hop-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Tam-quan-trong-cua-ho-so-giao-dich-lien-ket-khi-lua-chon-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-phu-hop-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Tam-quan-trong-cua-ho-so-giao-dich-lien-ket-khi-lua-chon-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-phu-hop-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Tam-quan-trong-cua-ho-so-giao-dich-lien-ket-khi-lua-chon-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-phu-hop-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2434\" class=\"wp-caption-text\">T\u1ea7m quan tr\u1ecdng c\u1ee7a h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft khi l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u1eb1ng ch\u1ee9ng kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 ch\u1ee9ng minh vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ch\u00ednh x\u00e1c. Bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File): Cung c\u1ea5p th\u00f4ng tin t\u1ed5ng quan v\u1ec1 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): Ph\u00e2n t\u00edch chi ti\u1ebft giao d\u1ecbch, ch\u1ee9c n\u0103ng &#8211; t\u00e0i s\u1ea3n &#8211; r\u1ee7i ro v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR): B\u00e1o c\u00e1o theo qu\u1ed1c gia, \u00e1p d\u1ee5ng cho c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn, t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch to\u00e0n c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, chu\u1ea9n x\u00e1c v\u00e0 k\u1ecbp th\u1eddi l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 th\u1ec3 hi\u1ec7n t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 \u0111\u1ed9 tin c\u1eady cao tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.<\/span><\/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;\">Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 thu\u1ebf m\u00e0 c\u00f2n l\u00e0 chi\u1ebfn l\u01b0\u1ee3c b\u1ea3o v\u1ec7 l\u1ee3i \u00edch v\u00e0 uy t\u00edn doanh nghi\u1ec7p trong d\u00e0i h\u1ea1n. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m tra, m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft b\u00e0i b\u1ea3n d\u1ef1a tr\u00ean ph\u00e2n t\u00edch FAR. L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p v\u00e0 ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp ch\u00ednh l\u00e0 \u201cl\u00e1 ch\u1eafn\u201d gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 kh\u1eb3ng \u0111\u1ecbnh n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb minh b\u1ea1ch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p v\u1eabn c\u00f2n \u0111ang loay hoay trong vi\u1ec7c nh\u1eadn \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">h\u00e3y li\u00ean ngay<\/span><\/a><span style=\"font-weight: 400;\"> v\u1edbi MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn v\u00e0 h\u1ed7 tr\u1ee3.<\/span><\/p>\n<h4><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><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>MAN &#8211; Master Accountant Network<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: 19A, \u0111\u01b0\u1eddng s\u1ed1 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: +84 (0) 903 428 622 (Ms. Ng\u00e2n)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: <\/span><a href=\"mailto:nguyenthikimngan@man.net.vn\"><span style=\"font-weight: 400;\">nguyenthikimngan@man.net.vn<\/span><\/a><\/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\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/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_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><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=\"Nguyen_tac_giao_dich_doc_lap_Arms_Length_la_gi\"><\/span>Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#039;s Length) 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 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm's Length) l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a m\u1ecdi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Nguy\u00ean t\u1eafc n\u00e0y y\u00eau c\u1ea7u c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i gi\u1ed1ng nh\u01b0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n m\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp s\u1ebd th\u1ecfa thu\u1eadn trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.                    <\/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=\"Phuong_phap_nao_duoc_su_dung_pho_bien_nhat_o_Viet_Nam\"><\/span>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf Vi\u1ec7t Nam?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1eb7c d\u00f9 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP) \u0111\u01b0\u1ee3c \u01b0u ti\u00ean v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd, tr\u00ean th\u1ef1c t\u1ebf, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf Vi\u1ec7t Nam l\u00e0 Ph\u01b0\u01a1ng ph\u00e1p L\u1ee3i nhu\u1eadn so s\u00e1nh (TNMM). L\u00fd do l\u00e0 v\u00ec t\u00ednh linh ho\u1ea1t c\u1ee7a TNMM trong vi\u1ec7c ch\u1ea5p nh\u1eadn d\u1eef li\u1ec7u so s\u00e1nh c\u00f3 m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng th\u1ea5p h\u01a1n so v\u1edbi CUP, \u0111\u1ed3ng th\u1eddi d\u1ec5 d\u00e0ng t\u00ecm ki\u1ebfm c\u00e1c c\u00f4ng ty \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh l\u1ee3i nhu\u1eadn thu\u1ea7n.                    <\/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\": \"Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm's Length) l\u00e0 g\u00ec?\",\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 (Arm's Length) l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a m\u1ecdi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Nguy\u00ean t\u1eafc n\u00e0y y\u00eau c\u1ea7u c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i gi\u1ed1ng nh\u01b0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n m\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp s\u1ebd th\u1ecfa thu\u1eadn trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.\"\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\": \"Ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf Vi\u1ec7t Nam?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1eb7c d\u00f9 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP) \u0111\u01b0\u1ee3c \u01b0u ti\u00ean v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd, tr\u00ean th\u1ef1c t\u1ebf, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf Vi\u1ec7t Nam l\u00e0 Ph\u01b0\u01a1ng ph\u00e1p L\u1ee3i nhu\u1eadn so s\u00e1nh (TNMM). L\u00fd do l\u00e0 v\u00ec t\u00ednh linh ho\u1ea1t c\u1ee7a TNMM trong vi\u1ec7c ch\u1ea5p nh\u1eadn d\u1eef li\u1ec7u so s\u00e1nh c\u00f3 m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng th\u1ea5p h\u01a1n so v\u1edbi CUP, \u0111\u1ed3ng th\u1eddi d\u1ec5 d\u00e0ng t\u00ecm ki\u1ebfm c\u00e1c c\u00f4ng ty \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh l\u1ee3i nhu\u1eadn thu\u1ea7n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<p style=\"text-align: right;\"><b>Ban bi\u00ean t\u1eadp: MAN \u2013 Master Accountant Network<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle) trong qu\u1ea3n l\u00fd thu\u1ebf. Hi\u1ec7n c\u00f3 5 ph\u01b0\u01a1ng ph\u00e1p c\u1ed1t l\u00f5i \u0111\u01b0\u1ee3c qu\u1ed1c t\u1ebf v\u00e0 Vi\u1ec7t Nam c\u00f4ng nh\u1eadn g\u1ed3m: So s\u00e1nh gi\u00e1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2430","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\/2430","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=2430"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2430\/revisions"}],"predecessor-version":[{"id":2753,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2430\/revisions\/2753"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2431"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}