{"id":2438,"date":"2025-11-01T00:10:30","date_gmt":"2025-11-01T07:10:30","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2438"},"modified":"2026-03-31T02:18:19","modified_gmt":"2026-03-31T09:18:19","slug":"nghi-dinh-20-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/","title":{"rendered":"Understanding Decree 20 on related-party transactions: The foundation for enterprise transfer pricing management"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 <a href=\"https:\/\/giaodichlienket.man.net.vn\/tong-quan-giao-dich-lien-ket-2025\/\">giao d\u1ecbch li\u00ean k\u1ebft<\/a> l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u quan tr\u1ecdng trong vi\u1ec7c ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1 v\u00e0 x\u00f3i m\u00f2n c\u01a1 s\u1edf t\u00ednh thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. \u0110\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u1eb7t n\u1ec1n t\u1ea3ng cho khung ph\u00e1p l\u00fd v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. D\u00f9 \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, nh\u01b0ng c\u00e1c quy \u0111\u1ecbnh c\u1ed1t l\u00f5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 v\u1eabn \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c h\u00ecnh th\u00e0nh c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 \u0111\u1ed1i v\u1edbi 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\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Khai_niem_cot_loi_Giao_dich_lien_ket\" >Kh\u00e1i ni\u1ec7m c\u1ed1t l\u00f5i Giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Pham_vi_va_xac_dinh_Ben_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >Ph\u1ea1m vi v\u00e0 x\u00e1c \u0111\u1ecbnh B\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Cac_tieu_chi_xac_dinh_Quan_he_lien_ket\" >C\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh Quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Cac_loai_hinh_Giao_dich_lien_ket_thuoc_pham_vi_dieu_chinh\" >C\u00e1c lo\u1ea1i h\u00ecnh Giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Phuong_phap_xac_dinh_gia_Giao_dich_doc_lap\" >Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 Giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#5_phuong_phap_xac_dinh_gia_co_ban\" >5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u01a1 b\u1ea3n<\/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\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Phan_tich_so_sanh_va_lua_chon_ben_duoc_kiem_tra\" >Ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn b\u00ean \u0111\u01b0\u1ee3c ki\u1ec3m tra\u00a0<\/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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Nghia_vu_ke_khai_va_lap_Ho_so_Giao_dich_lien_ket\" >Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp H\u1ed3 s\u01a1 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Mau_bieu_ke_khai_thong_tin_Giao_dich_lien_ket_Mau_01GDLK\" >M\u1eabu bi\u1ec3u k\u00ea khai th\u00f4ng tin Giao d\u1ecbch li\u00ean k\u1ebft (M\u1eabu 01\/GDLK)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Cau_truc_Ho_so_xac_dinh_gia\" >C\u1ea5u tr\u00fac H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Cac_truong_hop_duoc_Mien_tru_nghia_vu_lap_Ho_so_xac_dinh_gia\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\u00a0<\/a><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\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Mien_tru_theo_quy_mo_giao_dich_va_doanh_thu\" >Mi\u1ec5n tr\u1eeb theo quy m\u00f4 giao d\u1ecbch v\u00e0 doanh thu<\/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\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Mien_tru_theo_chuc_nang_don_gian_va_bien_loi_nhuan\" >Mi\u1ec5n tr\u1eeb theo ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n v\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn<\/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\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Mien_tru_cho_giao_dich_thuan_noi_dia\" >Mi\u1ec5n tr\u1eeb cho giao d\u1ecbch thu\u1ea7n n\u1ed9i \u0111\u1ecba<\/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\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Quy_dinh_ve_han_muc_Chi_phi_lai_vay_Thay_doi_lon_nhat\" >Quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n m\u1ee9c Chi ph\u00ed l\u00e3i vay: Thay \u0111\u1ed5i l\u1edbn nh\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Gioi_han_Chi_phi_lai_vay_thuan_duoc_tru\" >Gi\u1edbi h\u1ea1n Chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Cac_rui_ro_thuong_gap_khi_khong_tuan_thu\" >C\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi kh\u00f4ng tu\u00e2n th\u1ee7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Cac_hinh_thuc_xu_phat_vi_pham_hanh_chinh\" >C\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Phat_vi_pham_hanh_chinh_ve_thu_tuc_thue_theo_Nghi_dinh_1252020ND-CP\" >Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf (theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Truy_thu_thue_va_Phat_cham_nop\" >Truy thu thu\u1ebf v\u00e0 Ph\u1ea1t ch\u1eadm n\u1ed9p<\/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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_Nghi_dinh_20_ve_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Doanh_nghiep_duoc_mien_lap_Ho_so_xac_dinh_gia_thi_co_can_nop_Mau_01GDLK_khong\" >Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00ec c\u00f3 c\u1ea7n n\u1ed9p M\u1eabu 01\/GDLK kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Quy_dinh_30_gioi_han_chi_phi_lai_vay_ap_dung_cho_tat_ca_cac_doanh_nghiep_co_vay_no\" >Quy \u0111\u1ecbnh 30% gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p c\u00f3 vay n\u1ee3?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Doanh_nghiep_duoc_mien_lap_Ho_so_xac_dinh_gia_neu_co_doanh_thu_duoi_50_ty_VND_co_can_dap_ung_them_dieu_kien_nao_khac_khong\" >Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u1ebfu c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 VN\u0110 c\u00f3 c\u1ea7n \u0111\u00e1p \u1ee9ng th\u00eam \u0111i\u1ec1u ki\u1ec7n n\u00e0o kh\u00e1c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-ve-giao-dich-lien-ket\/#Phan_chi_phi_lai_vay_bi_loai_tru_do_vuot_nguong_30_EBITDA_co_bi_mat_hoan_toan_khong\" >Ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i tr\u1eeb (do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA) c\u00f3 b\u1ecb m\u1ea5t ho\u00e0n to\u00e0n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_cot_loi_Giao_dich_lien_ket\"><\/span><b>Kh\u00e1i ni\u1ec7m c\u1ed1t l\u00f5i Giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, tr\u01b0\u1edbc ti\u00ean c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ecbnh ngh\u0129a:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi nhau, bao g\u1ed3m mua b\u00e1n, trao \u0111\u1ed5i, cung c\u1ea5p d\u1ecbch v\u1ee5, vay &#8211; cho vay v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle): \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd. Nguy\u00ean t\u1eafc n\u00e0y \u0111\u00f2i h\u1ecfi gi\u00e1 c\u1ee7a Giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ec3 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch v\u1edbi nhau trong \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean mang t\u00ednh quy\u1ebft \u0111\u1ecbnh: X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c B\u00ean li\u00ean k\u1ebft v\u00e0 Ph\u1ea1m vi giao d\u1ecbch thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_va_xac_dinh_Ben_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Ph\u1ea1m vi v\u00e0 x\u00e1c \u0111\u1ecbnh B\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2442\" aria-describedby=\"caption-attachment-2442\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2442\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tieu-chi-xac-dinh-ben-lien-ket-theo-Nghi-dinh-20-ve-giao-dich-lien-ket-va-Nghi-dinh-132.jpg\" alt=\"Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tieu-chi-xac-dinh-ben-lien-ket-theo-Nghi-dinh-20-ve-giao-dich-lien-ket-va-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tieu-chi-xac-dinh-ben-lien-ket-theo-Nghi-dinh-20-ve-giao-dich-lien-ket-va-Nghi-dinh-132-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tieu-chi-xac-dinh-ben-lien-ket-theo-Nghi-dinh-20-ve-giao-dich-lien-ket-va-Nghi-dinh-132-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tieu-chi-xac-dinh-ben-lien-ket-theo-Nghi-dinh-20-ve-giao-dich-lien-ket-va-Nghi-dinh-132-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tieu-chi-xac-dinh-ben-lien-ket-theo-Nghi-dinh-20-ve-giao-dich-lien-ket-va-Nghi-dinh-132-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2442\" class=\"wp-caption-text\">Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 b\u00ean li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t trong vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh. N\u1ebfu doanh nghi\u1ec7p c\u00f3 m\u1ed9t giao d\u1ecbch n\u1eb1m trong ph\u1ea1m vi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 s\u1ebd ph\u00e1t sinh.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_xac_dinh_Quan_he_lien_ket\"><\/span><b>C\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh Quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft li\u1ec7t k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, trong \u0111\u00f3 c\u00e1c ti\u00eau ch\u00ed ph\u1ed5 bi\u1ebfn nh\u1ea5t bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 S\u1edf h\u1eefu v\u1ed1n (\u0110i\u1ec3m a): M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia chi\u1ebfm t\u1ed1i thi\u1ec3u 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 V\u1ed1n vay v\u00e0 V\u1ed1n Ch\u1ee7 s\u1edf h\u1eefu (\u0110i\u1ec3m b): C\u1ea3 hai b\u00ean \u0111\u1ec1u c\u00f3 t\u1ed1i thi\u1ec3u 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp n\u1eafm gi\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 Vay &#8211; Cho Vay (\u0110i\u1ec3m c): M\u1ed9t b\u00ean cho b\u00ean kia vay, ho\u1eb7c b\u1ea3o l\u00e3nh cho b\u00ean kia vay d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o, n\u1ebfu kho\u1ea3n vay \u0111\u00f3 chi\u1ebfm t\u1ed1i thi\u1ec3u 10% t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a b\u00ean nh\u1eadn vay v\u00e0 chi\u1ebfm t\u1ed1i thi\u1ec3u 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a b\u00ean nh\u1eadn vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 \u0110i\u1ec1u h\u00e0nh ho\u1eb7c Ki\u1ec3m so\u00e1t (\u0110i\u1ec3m d, e): M\u1ed9t b\u00ean ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t c\u00e1c v\u1ecb tr\u00ed ch\u1ee7 ch\u1ed1t c\u1ee7a b\u00ean kia, ho\u1eb7c hai b\u00ean c\u00f9ng c\u00f3 h\u01a1n m\u1ed9t n\u1eeda s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c ch\u1ee9c danh qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t do c\u00f9ng m\u1ed9t ng\u01b0\u1eddi ho\u1eb7c nh\u1eefng ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh tr\u1ef1c ti\u1ebfp n\u1eafm gi\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 Kinh doanh ph\u1ee5 thu\u1ed9c (\u0110i\u1ec3m g): M\u1ed9t b\u00ean ki\u1ec3m so\u00e1t \u0111\u00e1ng k\u1ec3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a b\u00ean kia th\u00f4ng qua vi\u1ec7c cung c\u1ea5p nguy\u00ean v\u1eadt li\u1ec7u, v\u1eadt t\u01b0, ho\u1eb7c chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (IP) \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u01a1n 50% t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c t\u1ed5ng doanh thu c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 Chi ph\u1ed1i quy\u1ebft \u0111\u1ecbnh (\u0110i\u1ec3m h): M\u1ed9t b\u00ean c\u00f3 quy\u1ec1n th\u1ecfa thu\u1eadn ho\u1eb7c chi ph\u1ed1i c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00e0i ch\u00ednh c\u1ee7a b\u00ean kia tr\u00ean th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 Gia \u0111\u00ecnh v\u00e0 C\u00e1 nh\u00e2n (\u0110i\u1ec3m k): Hai doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua vi\u1ec7c ng\u01b0\u1eddi \u0111\u00f3 gi\u1eef c\u00e1c v\u1ecb tr\u00ed qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t ho\u1eb7c quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1i c\u1ea3 hai doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 b\u00ean li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t trong vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh. N\u1ebfu doanh nghi\u1ec7p c\u00f3 m\u1ed9t giao d\u1ecbch n\u1eb1m trong ph\u1ea1m vi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 s\u1ebd ph\u00e1t sinh.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_Giao_dich_lien_ket_thuoc_pham_vi_dieu_chinh\"><\/span><b>C\u00e1c lo\u1ea1i h\u00ecnh Giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea7u h\u1ebft c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u thu\u1ed9c ph\u1ea1m vi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u00e1n h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p ho\u1eb7c nh\u1eadn c\u00e1c d\u1ecbch v\u1ee5 nh\u01b0 qu\u1ea3n l\u00fd, t\u01b0 v\u1ea5n, ti\u1ebfp th\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho thu\u00ea, chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (b\u1ea3n quy\u1ec1n, th\u01b0\u01a1ng hi\u1ec7u, b\u00ed quy\u1ebft c\u00f4ng ngh\u1ec7).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh nh\u01b0 cho vay, b\u1ea3o l\u00e3nh, ti\u1ec1n g\u1eedi.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi vi\u1ec7c \u0111\u00e3 nh\u1eadn di\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i h\u00ecnh Giao d\u1ecbch li\u00ean k\u1ebft, b\u01b0\u1edbc ti\u1ebfp theo v\u00e0 mang t\u00ednh k\u1ef9 thu\u1eadt cao l\u00e0 \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a m\u1ee9c gi\u00e1 \u0111\u00e3 s\u1eed d\u1ee5ng theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia_Giao_dich_doc_lap\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 Giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n k\u1ef9 thu\u1eadt nh\u1ea5t c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a m\u00ecnh n\u1eb1m trong kho\u1ea3ng gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp h\u1ee3p l\u00fd.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_phuong_phap_xac_dinh_gia_co_ban\"><\/span><b>5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u01a1 b\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh 05 ph\u01b0\u01a1ng ph\u00e1p ch\u1ee7 y\u1ebfu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\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): So s\u00e1nh gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u01b0u ti\u00ean n\u1ebfu c\u00f3 th\u1ec3 t\u00ecm \u0111\u01b0\u1ee3c giao d\u1ecbch n\u1ed9i b\u1ed9 ho\u1eb7c b\u00ean ngo\u00e0i \u0111\u1ee7 m\u1ee9c \u0111\u1ed9 so s\u00e1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n l\u1ea1i (RPM): \u00c1p d\u1ee5ng cho nh\u00e0 ph\u00e2n ph\u1ed1i. D\u1ef1a tr\u00ean t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a c\u00e1c nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (CPM): \u00c1p d\u1ee5ng cho nh\u00e0 s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. D\u1ef1a tr\u00ean chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ed9ng th\u00eam t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p h\u1ee3p l\u00fd c\u1ee7a c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n c\u00f3 th\u1ec3 so s\u00e1nh (TNMM): Ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t. So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (tr\u00ean doanh thu, chi ph\u00ed, ho\u1eb7c t\u00e0i s\u1ea3n) c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c ki\u1ec3m tra (Tested Party) v\u1edbi bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ed9c l\u1eadp.<\/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): \u00c1p d\u1ee5ng cho giao d\u1ecbch ph\u1ee9c t\u1ea1p (V\u00ed d\u1ee5: ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh chung). Ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn ph\u00e1t sinh t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft cho c\u00e1c b\u00ean li\u00ean k\u1ebft theo t\u1ef7 l\u1ec7 \u0111\u00f3ng g\u00f3p.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_so_sanh_va_lua_chon_ben_duoc_kiem_tra\"><\/span><b>Ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn b\u00ean \u0111\u01b0\u1ee3c ki\u1ec3m tra<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p v\u00e0 b\u00ean \u0111\u01b0\u1ee3c ki\u1ec3m tra c\u1ea7n d\u1ef1a tr\u00ean Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis) chi ti\u1ebft c\u1ee7a doanh nghi\u1ec7p. B\u00ean \u0111\u01b0\u1ee3c ki\u1ec3m tra th\u01b0\u1eddng l\u00e0 b\u00ean c\u00f3 ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, \u00edt r\u1ee7i ro h\u01a1n (v\u00ed d\u1ee5: nh\u00e0 s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng, nh\u00e0 ph\u00e2n ph\u1ed1i r\u1ee7i ro th\u1ea5p), v\u00ec d\u1eef li\u1ec7u so s\u00e1nh cho b\u00ean n\u00e0y d\u1ec5 t\u00ecm h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_va_lap_Ho_so_Giao_dich_lien_ket\"><\/span><b>Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp H\u1ed3 s\u01a1 Giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2441\" aria-describedby=\"caption-attachment-2441\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2441\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-va-lap-ho-so-theo-Nghi-dinh-132-va-Nghi-dinh-20-ve-giao-dich-lien-ket.jpg\" alt=\"Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-va-lap-ho-so-theo-Nghi-dinh-132-va-Nghi-dinh-20-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-va-lap-ho-so-theo-Nghi-dinh-132-va-Nghi-dinh-20-ve-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-va-lap-ho-so-theo-Nghi-dinh-132-va-Nghi-dinh-20-ve-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-va-lap-ho-so-theo-Nghi-dinh-132-va-Nghi-dinh-20-ve-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-va-lap-ho-so-theo-Nghi-dinh-132-va-Nghi-dinh-20-ve-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2441\" class=\"wp-caption-text\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 k\u00ea khai v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_bieu_ke_khai_thong_tin_Giao_dich_lien_ket_Mau_01GDLK\"><\/span><b>M\u1eabu bi\u1ec3u k\u00ea khai th\u00f4ng tin Giao d\u1ecbch li\u00ean k\u1ebft (M\u1eabu 01\/GDLK)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu 01\/GDLK ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p k\u00e8m theo T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) h\u00e0ng n\u0103m. \u0110\u00e2y l\u00e0 b\u1ea3n t\u00f3m t\u1eaft th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft, c\u00e1c lo\u1ea1i h\u00ecnh GDLK, v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u00e3 \u00e1p d\u1ee5ng. Vi\u1ec7c k\u00ea khai sai ho\u1eb7c thi\u1ebfu c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t n\u1ebfu ch\u1eadm n\u1ed9p:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p M\u1eabu 01\/GDLK (\u0111\u01b0\u1ee3c coi l\u00e0 ph\u1ee5 l\u1ee5c c\u1ee7a t\u1edd khai thu\u1ebf TNDN) \u0111\u01b0\u1ee3c xem l\u00e0 h\u00e0nh vi ch\u1eadm n\u1ed9p T\u1edd khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ebd ph\u1ea3i ch\u1ecbu c\u00e1c m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> (quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t ti\u1ec1n c\u00f3 th\u1ec3 dao \u0111\u1ed9ng t\u1eeb v\u00e0i tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p. C\u1ee5 th\u1ec3, n\u1ebfu ch\u1eadm n\u1ed9p qu\u00e1 90 ng\u00e0y ho\u1eb7c kh\u00f4ng n\u1ed9p, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean t\u1edbi 25.000.000 VN\u0110 (\u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c gi\u1ea3m nh\u1eb9).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_truc_Ho_so_xac_dinh_gia\"><\/span><b>C\u1ea5u tr\u00fac H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 03 c\u1ea5p \u0111\u1ed9 theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): T\u1eadp trung v\u00e0o chi ti\u1ebft giao d\u1ecbch c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i Vi\u1ec7t Nam. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File): T\u1ed5ng quan v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh to\u00e0n c\u1ea7u c\u1ee7a T\u1eadp \u0111o\u00e0n, chi\u1ebfn l\u01b0\u1ee3c v\u00e0 ch\u00ednh s\u00e1ch \u0111\u1ecbnh gi\u00e1 chung.<\/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): Ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 t\u1ed5ng doanh thu h\u1ee3p nh\u1ea5t tr\u00ean 18.000 t\u1ef7 VN\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 vi\u1ec7c l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c c\u1ea5p \u0111\u1ed9 h\u1ed3 s\u01a1 n\u00e0y l\u00e0 ngh\u0129a v\u1ee5 ti\u00eau chu\u1ea9n, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 \u0111\u01b0a ra c\u00e1c ti\u00eau ch\u00ed r\u00f5 r\u00e0ng nh\u1eb1m gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 cho m\u1ed9t s\u1ed1 nh\u00f3m doanh nghi\u1ec7p nh\u1ea5t \u0111\u1ecbnh. \u0110\u00e2y ch\u00ednh l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_Mien_tru_nghia_vu_lap_Ho_so_xac_dinh_gia\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh r\u00f5 r\u00e0ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File, Master File), d\u00f9 v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai M\u1eabu 01\/GDLK. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c ti\u00eau ch\u00ed n\u00e0y theo \u0110i\u1ec1u 16 l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf (SMEs):<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_tru_theo_quy_mo_giao_dich_va_doanh_thu\"><\/span><b>Mi\u1ec5n tr\u1eeb theo quy m\u00f4 giao d\u1ecbch v\u00e0 doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u1ea3 02 ti\u00eau ch\u00ed sau v\u1ec1 quy m\u00f4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 VN\u0110<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 VN\u0110.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_tru_theo_chuc_nang_don_gian_va_bien_loi_nhuan\"><\/span><b>Mi\u1ec5n tr\u1eeb theo ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n v\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n tr\u1eeb theo di\u1ec7n n\u00e0y, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi t\u1ea5t c\u1ea3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy m\u00f4 v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 200 t\u1ef7 VN\u0110;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; v\u00e0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1t \u0111\u01b0\u1ee3c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf tr\u00ean doanh thu (Net Profit Margin &#8211; NPM) t\u1ed1i thi\u1ec3u theo t\u1eebng ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (C\u1ee5 th\u1ec3: Ph\u00e2n ph\u1ed1i 5%, S\u1ea3n xu\u1ea5t 6%, Gia c\u00f4ng 7%).<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_tru_cho_giao_dich_thuan_noi_dia\"><\/span><b>Mi\u1ec5n tr\u1eeb cho giao d\u1ecbch thu\u1ea7n n\u1ed9i \u0111\u1ecba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb, c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i \u0111\u1ecba ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n nghi\u00eam ng\u1eb7t v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean li\u00ean k\u1ebft \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t trong c\u00e1c b\u00ean \u0111\u00e3 k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng, ngay c\u1ea3 khi \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean M\u1eabu 01\/GDLK \u0111\u00ednh k\u00e8m T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_han_muc_Chi_phi_lai_vay_Thay_doi_lon_nhat\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n m\u1ee9c Chi ph\u00ed l\u00e3i vay: Thay \u0111\u1ed5i l\u1edbn nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ed1t l\u00f5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc \u0111\u00f3, v\u00e0 l\u00e0 m\u1ed9t quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u1eb7c bi\u1ec7t quan t\u00e2m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gioi_han_Chi_phi_lai_vay_thuan_duoc_tru\"><\/span><b>Gi\u1edbi h\u1ea1n Chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay thu\u1ea7n (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng Chi ph\u00ed L\u00e3i vay v\u00e0 Chi ph\u00ed Kh\u1ea5u hao (EBITDA).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng: Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo (t\u1ed1i \u0111a 5 n\u0103m) n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i l\u1edbn, kh\u1eafc ph\u1ee5c h\u1ea1n ch\u1ebf c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u1ee9c t\u1ea1p v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 gi\u1edbi h\u1ea1n l\u00e3i vay \u0111\u1eb7t ra nhi\u1ec1u th\u00e1ch th\u1ee9c, l\u00e0m t\u0103ng r\u1ee7i ro sai s\u00f3t. Do \u0111\u00f3, c\u1ea7n n\u1eafm r\u00f5 c\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng tr\u00e1nh khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_rui_ro_thuong_gap_khi_khong_tuan_thu\"><\/span><b>C\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi kh\u00f4ng tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2440\" aria-describedby=\"caption-attachment-2440\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2440\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Rui-ro-thue-khi-doanh-nghiep-khong-tuan-thu-Nghi-dinh-132-va-Nghi-dinh-20-ve-giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro thu\u1ebf khi doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Rui-ro-thue-khi-doanh-nghiep-khong-tuan-thu-Nghi-dinh-132-va-Nghi-dinh-20-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Rui-ro-thue-khi-doanh-nghiep-khong-tuan-thu-Nghi-dinh-132-va-Nghi-dinh-20-ve-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Rui-ro-thue-khi-doanh-nghiep-khong-tuan-thu-Nghi-dinh-132-va-Nghi-dinh-20-ve-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Rui-ro-thue-khi-doanh-nghiep-khong-tuan-thu-Nghi-dinh-132-va-Nghi-dinh-20-ve-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Rui-ro-thue-khi-doanh-nghiep-khong-tuan-thu-Nghi-dinh-132-va-Nghi-dinh-20-ve-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2440\" class=\"wp-caption-text\">R\u1ee7i ro thu\u1ebf khi doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p m\u1eafc ph\u1ea3i sai s\u00f3t do thi\u1ebfu kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, d\u1eabn \u0111\u1ebfn r\u1ee7i ro thanh tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u1ee7: B\u1ecf s\u00f3t c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh qua quan h\u1ec7 cho vay ho\u1eb7c ki\u1ec3m so\u00e1t gi\u00e1n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu d\u1eef li\u1ec7u so s\u00e1nh: Kh\u00f4ng th\u1ec3 t\u00ecm \u0111\u01b0\u1ee3c ho\u1eb7c s\u1eed d\u1ee5ng d\u1eef li\u1ec7u so s\u00e1nh (Benchmark) kh\u00f4ng ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng k\u1ecbp th\u1eddi: H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u01b0\u1eddng \u0111\u01b0\u1ee3c l\u1eadp sau khi n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac, nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 <\/span><i><span style=\"font-weight: 400;\">tr\u01b0\u1edbc<\/span><\/i><span style=\"font-weight: 400;\"> khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u cung c\u1ea5p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ebd ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 truy thu thu\u1ebf TNDN, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_xu_phat_vi_pham_hanh_chinh\"><\/span><b>C\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn hai nh\u00f3m h\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh ch\u00ednh:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_vi_pham_hanh_chinh_ve_thu_tuc_thue_theo_Nghi_dinh_1252020ND-CP\"><\/span><b>Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf (theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho h\u00e0nh vi ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p T\u1edd khai GDLK (M\u1eabu 01\/GDLK) v\u00e0 c\u00e1c vi ph\u1ea1m v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p T\u1edd khai GDLK: M\u1ee9c ph\u1ea1t ti\u1ec1n dao \u0111\u1ed9ng t\u1eeb 2.000.000 VN\u0110 \u0111\u1ebfn 25.000.000 VN\u0110, t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p. C\u1ee5 th\u1ec3, ch\u1eadm n\u1ed9p tr\u00ean 61 ng\u00e0y ho\u1eb7c kh\u00f4ng n\u1ed9p T\u1edd khai c\u00f3 th\u1ec3 ch\u1ecbu m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a 25.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 H\u1ed3 s\u01a1 TP (Local File\/Master File) khi b\u1ecb y\u00eau c\u1ea7u: H\u00e0nh vi n\u00e0y th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf chuy\u1ec3n sang b\u01b0\u1edbc \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truy_thu_thue_va_Phat_cham_nop\"><\/span><b>Truy thu thu\u1ebf v\u00e0 Ph\u1ea1t ch\u1eadm n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng nh\u1ea5t, x\u1ea3y ra khi c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u1ef1 \u1ea5n \u0111\u1ecbnh l\u1ea1i m\u1ee9c gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu Thu\u1ebf TNDN: Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf TNDN b\u1ecb thi\u1ebfu do l\u1ee3i nhu\u1eadn b\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ch\u1eadm n\u1ed9p: T\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf TNDN b\u1ecb truy thu, v\u1edbi m\u1ee9c 0,03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p. S\u1ed1 ti\u1ec1n n\u00e0y c\u00f3 th\u1ec3 r\u1ea5t l\u1edbn n\u1ebfu th\u1eddi gian truy thu k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n s\u1ef1 minh b\u1ea1ch v\u00e0 chuy\u00ean nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n m\u1ef1c l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u ho\u1eb7c h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, h\u00e3y li\u00ean h\u1ec7 v\u1edbi <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3, \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u00e0 t\u1ed1i \u01b0u trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: 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\">Email: <a href=\"mailto:nguyenthikimngan@man.net.vn\">nguyenthikimngan@man.net.vn<\/a><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_Nghi_dinh_20_ve_giao_dich_lien_ket\"><\/span><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_duoc_mien_lap_Ho_so_xac_dinh_gia_thi_co_can_nop_Mau_01GDLK_khong\"><\/span>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00ec c\u00f3 c\u1ea7n n\u1ed9p M\u1eabu 01\/GDLK 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. Vi\u1ec7c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 X\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File, Master File) theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ch\u1ec9 mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 l\u1eadp t\u00e0i li\u1ec7u ch\u1ee9ng minh, nh\u01b0ng KH\u00d4NG mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin GDLK tr\u00ean M\u1eabu 01\/GDLK k\u00e8m theo T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNDN h\u00e0ng n\u0103m. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p M\u1eabu 01\/GDLK \u0111\u00fang h\u1ea1n.                    <\/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=\"Quy_dinh_30_gioi_han_chi_phi_lai_vay_ap_dung_cho_tat_ca_cac_doanh_nghiep_co_vay_no\"><\/span>Quy \u0111\u1ecbnh 30% gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p c\u00f3 vay n\u1ee3?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng h\u1eb3n. Gi\u1edbi h\u1ea1n 30% c\u1ee7a EBITDA ch\u1ec9 \u00e1p d\u1ee5ng cho Chi ph\u00ed L\u00e3i vay thu\u1ea7n (Net Interest Expense). N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 c\u00f3 l\u00e3i vay t\u1eeb c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp (kh\u00f4ng li\u00ean k\u1ebft) v\u00e0 t\u1ed5ng l\u00e3i vay \u0111\u00f3 n\u1eb1m trong ng\u01b0\u1ee1ng 30% EBITDA, chi ph\u00ed n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c tr\u1eeb. Quy \u0111\u1ecbnh n\u00e0y ch\u1ee7 y\u1ebfu nh\u1eafm \u0111\u1ebfn vi\u1ec7c ki\u1ec3m so\u00e1t vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn qua chi ph\u00ed l\u00e3i vay li\u00ean k\u1ebft.                    <\/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_duoc_mien_lap_Ho_so_xac_dinh_gia_neu_co_doanh_thu_duoi_50_ty_VND_co_can_dap_ung_them_dieu_kien_nao_khac_khong\"><\/span>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u1ebfu c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 VN\u0110 c\u00f3 c\u1ea7n \u0111\u00e1p \u1ee9ng th\u00eam \u0111i\u1ec1u ki\u1ec7n n\u00e0o kh\u00e1c 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. Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy m\u00f4: T\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 VN\u0110 v\u00e0 T\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c Giao d\u1ecbch Li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 VN\u0110.                    <\/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=\"Phan_chi_phi_lai_vay_bi_loai_tru_do_vuot_nguong_30_EBITDA_co_bi_mat_hoan_toan_khong\"><\/span>Ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i tr\u1eeb (do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA) c\u00f3 b\u1ecb m\u1ea5t ho\u00e0n to\u00e0n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t ng\u01b0\u1ee1ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 kh\u1ea5u tr\u1eeb (t\u1ed1i \u0111a trong 05 n\u0103m li\u00ean t\u1ee5c) n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.                    <\/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 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00ec c\u00f3 c\u1ea7n n\u1ed9p M\u1eabu 01\/GDLK kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Vi\u1ec7c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 X\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File, Master File) theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ch\u1ec9 mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 l\u1eadp t\u00e0i li\u1ec7u ch\u1ee9ng minh, nh\u01b0ng KH\u00d4NG mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin GDLK tr\u00ean M\u1eabu 01\/GDLK k\u00e8m theo T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNDN h\u00e0ng n\u0103m. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p M\u1eabu 01\/GDLK \u0111\u00fang h\u1ea1n.\"\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\": \"Quy \u0111\u1ecbnh 30% gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p c\u00f3 vay n\u1ee3?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng h\u1eb3n. Gi\u1edbi h\u1ea1n 30% c\u1ee7a EBITDA ch\u1ec9 \u00e1p d\u1ee5ng cho Chi ph\u00ed L\u00e3i vay thu\u1ea7n (Net Interest Expense). N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 c\u00f3 l\u00e3i vay t\u1eeb c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp (kh\u00f4ng li\u00ean k\u1ebft) v\u00e0 t\u1ed5ng l\u00e3i vay \u0111\u00f3 n\u1eb1m trong ng\u01b0\u1ee1ng 30% EBITDA, chi ph\u00ed n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c tr\u1eeb. Quy \u0111\u1ecbnh n\u00e0y ch\u1ee7 y\u1ebfu nh\u1eafm \u0111\u1ebfn vi\u1ec7c ki\u1ec3m so\u00e1t vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn qua chi ph\u00ed l\u00e3i vay li\u00ean k\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u1ebfu c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 VN\u0110 c\u00f3 c\u1ea7n \u0111\u00e1p \u1ee9ng th\u00eam \u0111i\u1ec1u ki\u1ec7n n\u00e0o kh\u00e1c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy m\u00f4: T\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 VN\u0110 v\u00e0 T\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c Giao d\u1ecbch Li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 VN\u0110.\"\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\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i tr\u1eeb (do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA) c\u00f3 b\u1ecb m\u1ea5t ho\u00e0n to\u00e0n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t ng\u01b0\u1ee1ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 kh\u1ea5u tr\u1eeb (t\u1ed1i \u0111a trong 05 n\u0103m li\u00ean t\u1ee5c) n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u quan tr\u1ecdng trong vi\u1ec7c ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1 v\u00e0 x\u00f3i m\u00f2n c\u01a1 s\u1edf t\u00ednh thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. \u0110\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, Ngh\u1ecb \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2439,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2438","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\/2438","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=2438"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2438\/revisions"}],"predecessor-version":[{"id":3656,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2438\/revisions\/3656"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2439"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}