{"id":2461,"date":"2025-11-07T02:52:54","date_gmt":"2025-11-07T09:52:54","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2461"},"modified":"2026-01-16T02:46:05","modified_gmt":"2026-01-16T09:46:05","slug":"quy-dinh-ve-chuyen-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/","title":{"rendered":"Master the latest transfer pricing regulations in 2026."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t nh\u1eb1m ng\u0103n ch\u1eb7n h\u00e0nh vi chuy\u1ec3n l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 b\u1ea3o v\u1ec7 ngu\u1ed3n thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. N\u0103m 2025, v\u1edbi vi\u1ec7c ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/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;\">, h\u1ec7 th\u1ed1ng ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n v\u00e0 minh b\u1ea1ch h\u01a1n. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn c\u00e1c thay \u0111\u1ed5i v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay, ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft m\u1edbi nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7, tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list 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href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Quan_he_ve_Dieu_hanh_va_Kiem_soat\" >Quan h\u1ec7 v\u1ec1 \u0110i\u1ec1u h\u00e0nh v\u00e0 Ki\u1ec3m so\u00e1t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Quan_he_ve_Kinh_doanh_va_Phu_thuoc\" >Quan h\u1ec7 v\u1ec1 Kinh doanh v\u00e0 Ph\u1ee5 thu\u1ed9c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Diem_moi_chu_chot_tai_Nghi_dinh_202025ND-CP\" >\u0110i\u1ec3m m\u1edbi ch\u1ee7 ch\u1ed1t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Sua_doi_ve_quan_he_vay_va_bao_lanh_Diem_d_Khoan_2_Dieu_5\" >S\u1eeda \u0111\u1ed5i v\u1ec1 quan h\u1ec7 vay v\u00e0 b\u1ea3o l\u00e3nh (\u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 5)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Bo_sung_ben_lien_ket_lien_quan_den_To_chuc_tin_dung_Diem_m_Khoan_2_Dieu_5\" >B\u1ed5 sung b\u00ean li\u00ean k\u1ebft li\u00ean quan \u0111\u1ebfn T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (\u0110i\u1ec3m m Kho\u1ea3n 2 \u0110i\u1ec1u 5)<\/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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Nghia_vu_Ke_khai_va_Lap_Ho_so_Quan_tri_rui_ro_Chuyen_gia\" >Ngh\u0129a v\u1ee5 K\u00ea khai v\u00e0 L\u1eadp H\u1ed3 s\u01a1: Qu\u1ea3n tr\u1ecb r\u1ee7i ro Chuy\u1ec3n gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Cau_truc_Ho_so_xac_dinh_gia_Giao_dich_lien_ket\" >C\u1ea5u tr\u00fac H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 Giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Cac_truong_hop_duoc_Mien_tru_nghia_vu_lap_Ho_so_xac_dinh_gia_theo_quy_dinh_ve_Chuyen_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 theo quy \u0111\u1ecbnh v\u1ec1 Chuy\u1ec3n gi\u00e1<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Khong_che_chi_phi_lai_vay_30_EBITDA_Bien_phap_chong_Chuyen_gia_Tai_chinh\" >Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA: Bi\u1ec7n ph\u00e1p ch\u1ed1ng Chuy\u1ec3n gi\u00e1 T\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#i\" >\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Nguyen_tac_khong_che_va_Cong_thuc_chi_tiet\" >Nguy\u00ean t\u1eafc kh\u1ed1ng ch\u1ebf v\u00e0 C\u00f4ng th\u1ee9c chi ti\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Quy_dinh_moi_ve_Chuyen_gia_moi_ve_Chi_phi_lai_vay\" >Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 Chuy\u1ec3n gi\u00e1 m\u1edbi v\u1ec1 Chi ph\u00ed l\u00e3i vay\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Xu_phat_vi_pham_quy_dinh_ve_Chuyen_gia\" >X\u1eed ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 Chuy\u1ec3n gi\u00e1<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Nhom_vi_pham_ve_ke_khai_giao_dich_lien_ket\" >Nh\u00f3m vi ph\u1ea1m v\u1ec1 k\u00ea khai giao d\u1ecbch 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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Nhom_vi_pham_ve_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Nh\u00f3m vi ph\u1ea1m v\u1ec1 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Nhom_vi_pham_ve_xac_dinh_gia_khong_theo_nguyen_tac_gia_thi_truong\" >Nh\u00f3m vi ph\u1ea1m v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Giai_dap_thac_mac_quy_dinh_ve_chuyen_gia\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Doanh_nghiep_khong_co_giao_dich_mua_ban_hang_hoa_voi_ben_lien_ket_thi_co_phai_ap_dung_quy_dinh_ve_chuyen_gia_khong\" >Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi b\u00ean li\u00ean k\u1ebft th\u00ec c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Doanh_nghiep_chi_phat_sinh_giao_dich_lien_ket_trong_nuoc_co_phai_lap_ho_so_chuyen_gia_khong\" >Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-chuyen-gia\/#Ngan_hang_cho_doanh_nghiep_vay_co_bi_coi_la_ben_lien_ket_khong\" >Ng\u00e2n h\u00e0ng cho doanh nghi\u1ec7p vay c\u00f3 b\u1ecb coi l\u00e0 b\u00ean li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_Chuyen_gia_va_Giao_dich_lien_ket\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 Chuy\u1ec3n gi\u00e1 v\u00e0 Giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa hai hay nhi\u1ec1u b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi nhau. Quan h\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t, ho\u1eb7c \u0111i\u1ec1u h\u00e0nh th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/tong-quan-chuyen-gia\/\">Chuy\u1ec3n gi\u00e1<\/a> l\u00e0 h\u00e0nh vi c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ed1 \u00fd \u1ea5n \u0111\u1ecbnh gi\u00e1 c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 (nh\u01b0 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, cho vay v\u1ed1n, chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh&#8230;) kh\u00e1c bi\u1ec7t so v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch c\u1ee7a chuy\u1ec3n gi\u00e1 ch\u1ee7 y\u1ebfu nh\u1eb1m d\u1ecbch chuy\u1ec3n l\u1ee3i nhu\u1eadn sang c\u00e1c qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n, qua \u0111\u00f3 t\u1ed1i thi\u1ec3u h\u00f3a t\u1ed5ng ngh\u0129a v\u1ee5 thu\u1ebf TNDN c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quan \u0111i\u1ec3m v\u1ec1 v\u1ea5n \u0111\u1ec1 chuy\u1ec3n gi\u00e1 c\u1ee7a c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam r\u1ea5t r\u00f5 r\u00e0ng. M\u1ecdi giao d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1 theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng. H\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 \u0111\u01b0\u1ee3c sinh ra nh\u1eb1m m\u1ee5c \u0111\u00edch Ch\u1ed1ng chuy\u1ec3n gi\u00e1, \u0111\u1ea3m b\u1ea3o thu \u0111\u00fang, thu \u0111\u1ee7 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, v\u00e0 t\u1ea1o s\u00e2n ch\u01a1i c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cot_loi_va_cap_nhat_2025\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i v\u00e0 c\u1eadp nh\u1eadt 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tin c\u1eady (EEAT), m\u1ecdi doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau, v\u00ec ch\u00fang l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 hi\u1ec7n h\u00e0nh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 05\/11\/2020: \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd ch\u00ednh, quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 10\/02\/2025: V\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quan tr\u1ecdng, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 27\/03\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2024. \u0110\u00e2y l\u00e0 c\u1eadp nh\u1eadt n\u00f3ng h\u1ed5i nh\u1ea5t v\u1ec1 quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 m\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u01b0u \u00fd.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i, doanh nghi\u1ec7p c\u1ea7n \u0111i s\u00e2u v\u00e0o vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3. \u0110i\u1ec1u \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t trong l\u1ed9 tr\u00ecnh tu\u00e2n th\u1ee7 ch\u00ednh l\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c b\u00ean li\u00ean quan, c\u0103n c\u1ee9 theo c\u00e1c ti\u00eau ch\u00ed nghi\u00eam ng\u1eb7t c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_Chuyen_gia_cu_the_2025_Nhan_dien_chi_tiet_Ben_lien_ket\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 Chuy\u1ec3n gi\u00e1 c\u1ee5 th\u1ec3 2025: Nh\u1eadn di\u1ec7n chi ti\u1ebft B\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c &#8220;Ai l\u00e0 b\u00ean li\u00ean k\u1ebft?&#8221; l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t trong tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1. N\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh sai, to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 t\u00ednh thu\u1ebf s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_Quan_he_lien_ket\"><\/span><b>Ph\u00e2n t\u00edch chi ti\u1ebft Quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (\u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi N\u0110 20\/2025\/N\u0110-CP).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh 13 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng c\u00e1c ti\u00eau ch\u00ed n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_ve_Von_so_huu\"><\/span><b>Quan h\u1ec7 v\u1ec1 V\u1ed1n s\u1edf h\u1eefu<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty A s\u1edf h\u1eefu 30% c\u1ed5 ph\u1ea7n c\u1ee7a C\u00f4ng ty B v\u00e0 20% c\u1ed5 ph\u1ea7n c\u1ee7a C\u00f4ng ty C. N\u1ebfu C\u00f4ng ty B s\u1edf h\u1eefu 25% c\u1ee7a C\u00f4ng ty C, th\u00ec A, B v\u00e0 C \u0111\u1ec1u l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_ve_Tai_chinh_va_Tin_dung\"><\/span><b>Quan h\u1ec7 v\u1ec1 T\u00e0i ch\u00ednh v\u00e0 T\u00edn d\u1ee5ng\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft) v\u1edbi \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u1eb1m ki\u1ec3m so\u00e1t H\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 qua vi\u1ec7c b\u01a1m v\u1ed1n m\u1ecfng.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_ve_Dieu_hanh_va_Kiem_soat\"><\/span><b>Quan h\u1ec7 v\u1ec1 \u0110i\u1ec1u h\u00e0nh v\u00e0 Ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh vi\u00ean Ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p n\u00e0y \u0111\u1ed3ng th\u1eddi n\u1eafm gi\u1eef tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean t\u01b0\u01a1ng t\u1ef1 c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ch\u1ee7 ch\u1ed1t:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean c\u00f3 quy\u1ec1n ch\u1ec9 \u0111\u1ecbnh c\u00e1c th\u00e0nh vi\u00ean ch\u1ee7 ch\u1ed1t (tr\u00ean 50% s\u1ed1 th\u00e0nh vi\u00ean) c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c ho\u1eb7c Ban \u0111i\u1ec1u h\u00e0nh c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean Ban Gi\u00e1m \u0111\u1ed1c ho\u1eb7c Ban \u0111i\u1ec1u h\u00e0nh do c\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba b\u1ed5 nhi\u1ec7m ho\u1eb7c ki\u1ec3m so\u00e1t.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u00e0nh vi\u00ean Ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia, m\u00e0 kh\u00f4ng c\u1ea7n d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n hay \u0111i\u1ec1u l\u1ec7.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_ve_Kinh_doanh_va_Phu_thuoc\"><\/span><b>Quan h\u1ec7 v\u1ec1 Kinh doanh v\u00e0 Ph\u1ee5 thu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 b\u1ea3o \u0111\u1ea3m ho\u1eb7c cho vay c\u1ee7a m\u1ed9t b\u00ean li\u00ean k\u1ebft kh\u00e1c (kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) v\u1edbi \u0111i\u1ec1u ki\u1ec7n b\u00ean \u0111i vay ph\u1ea3i mua, b\u00e1n, s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111\u00f3 v\u1edbi t\u1ef7 l\u1ec7 tr\u00ean 50% t\u1ed5ng doanh thu ho\u1eb7c t\u1ed5ng chi ph\u00ed ph\u00e1t sinh c\u1ee7a b\u00ean \u0111i vay.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn T\u00e0i s\u1ea3n ho\u1eb7c T\u00e0i ch\u00ednh d\u00e0i h\u1ea1n:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 ba v\u00e0 c\u00f3 giao d\u1ecbch cho, thu\u00ea, ho\u1eb7c nh\u1eadn chuy\u1ec3n giao tr\u00ean 10% t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f3 k\u00fd k\u1ebft c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh doanh ho\u1eb7c h\u1ee3p \u0111\u1ed3ng kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u00f2n l\u1ea1i (v\u00ed d\u1ee5: h\u1ee3p \u0111\u1ed3ng \u0111\u1ed9c quy\u1ec1n cung c\u1ea5p nguy\u00ean v\u1eadt li\u1ec7u quan tr\u1ecdng).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 theo ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Diem_moi_chu_chot_tai_Nghi_dinh_202025ND-CP\"><\/span><b>\u0110i\u1ec3m m\u1edbi ch\u1ee7 ch\u1ed1t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ra \u0111\u1eddi nh\u1eb1m gi\u1ea3i quy\u1ebft nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong th\u1ef1c ti\u1ec5n, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 l\u00ean c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Sua_doi_ve_quan_he_vay_va_bao_lanh_Diem_d_Khoan_2_Dieu_5\"><\/span><b>S\u1eeda \u0111\u1ed5i v\u1ec1 quan h\u1ec7 vay v\u00e0 b\u1ea3o l\u00e3nh (\u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 5)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh m\u1edbi b\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7, trong \u0111\u00f3 T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ebd kh\u00f4ng b\u1ecb coi l\u00e0 b\u00ean li\u00ean k\u1ebft v\u1edbi b\u00ean vay n\u1ebfu:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 doanh nghi\u1ec7p \u0111i vay kh\u00f4ng tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y l\u00e0m r\u00f5 ph\u1ea1m vi \u00e1p d\u1ee5ng, tr\u00e1nh vi\u1ec7c \u00e1p \u0111\u1eb7t quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 l\u00ean c\u00e1c giao d\u1ecbch vay v\u1ed1n th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng, n\u01a1i ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 c\u1ea5p t\u00edn d\u1ee5ng m\u00e0 kh\u00f4ng tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bo_sung_ben_lien_ket_lien_quan_den_To_chuc_tin_dung_Diem_m_Khoan_2_Dieu_5\"><\/span><b>B\u1ed5 sung b\u00ean li\u00ean k\u1ebft li\u00ean quan \u0111\u1ebfn T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (\u0110i\u1ec3m m Kho\u1ea3n 2 \u0110i\u1ec1u 5)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c m\u1edf r\u1ed9ng kh\u00e1i ni\u1ec7m n\u00e0y gi\u00fap l\u00e0m r\u00f5 ph\u1ea1m vi ki\u1ec3m so\u00e1t trong h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3 Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 b\u1ed5 sung th\u00eam c\u00e1c b\u00ean sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi C\u00f4ng ty con, C\u00f4ng ty ki\u1ec3m so\u00e1t, ho\u1eb7c C\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111\u1ed9ng th\u00e1i ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 trong h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh l\u1edbn.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi b\u00ean li\u00ean k\u1ebft \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p c\u0169ng tr\u1edf n\u00ean kh\u1eaft khe h\u01a1n. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 r\u1ee7i ro chuy\u1ec3n gi\u00e1 v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_Ke_khai_va_Lap_Ho_so_Quan_tri_rui_ro_Chuyen_gia\"><\/span><b>Ngh\u0129a v\u1ee5 K\u00ea khai v\u00e0 L\u1eadp H\u1ed3 s\u01a1: Qu\u1ea3n tr\u1ecb r\u1ee7i ro Chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2464\" aria-describedby=\"caption-attachment-2464\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2464\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Nghia-vu-ke-khai-va-Lap-Ho-so-theo-Quy-dinh-ve-Chuyen-gia.jpg\" alt=\"Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 L\u1eadp H\u1ed3 s\u01a1 theo Quy \u0111\u1ecbnh v\u1ec1 Chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Nghia-vu-ke-khai-va-Lap-Ho-so-theo-Quy-dinh-ve-Chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Nghia-vu-ke-khai-va-Lap-Ho-so-theo-Quy-dinh-ve-Chuyen-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Nghia-vu-ke-khai-va-Lap-Ho-so-theo-Quy-dinh-ve-Chuyen-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Nghia-vu-ke-khai-va-Lap-Ho-so-theo-Quy-dinh-ve-Chuyen-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Nghia-vu-ke-khai-va-Lap-Ho-so-theo-Quy-dinh-ve-Chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2464\" class=\"wp-caption-text\">Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 L\u1eadp H\u1ed3 s\u01a1 theo Quy \u0111\u1ecbnh v\u1ec1 Chuy\u1ec3n gi\u00e1<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 th\u00f4ng qua vi\u1ec7c l\u1eadp v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 l\u00e0 b\u1eb1ng ch\u1ee9ng ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e2u h\u1ecfi v\u1ec1 chuy\u1ec3n gi\u00e1 t\u1eeb c\u01a1 quan thu\u1ebf. Kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, doanh nghi\u1ec7p g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro chuy\u1ec3n gi\u00e1 v\u00e0 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_Ho_so_xac_dinh_gia_Giao_dich_lien_ket\"><\/span><b>C\u1ea5u tr\u00fac H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 Giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1, doanh nghi\u1ec7p c\u1ea7n l\u1eadp v\u00e0 l\u01b0u gi\u1eef H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo m\u00f4 h\u00ecnh ba c\u1ea5p \u0111\u1ed9 chu\u1ea9n BEPS do OECD khuy\u1ebfn ngh\u1ecb. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 c\u1ea5u tr\u00fac v\u00e0 m\u1ee5c \u0111\u00edch c\u1ee7a t\u1eebng lo\u1ea1i h\u1ed3 s\u01a1:.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 344px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> C\u1ea5u tr\u00fac H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Quy \u0111\u1ecbnh v\u1ec1 Chuy\u1ec3n gi\u00e1.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>H\u1ed3 s\u01a1<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>M\u1ee5c \u0111\u00edch v\u00e0 n\u1ed9i dung ch\u00ednh c\u1ea7n c\u00f3<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 To\u00e0n c\u1ea7u (Master File)<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p th\u00f4ng tin t\u1ed5ng quan v\u1ec1 T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia (MNEs), bao g\u1ed3m c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, m\u00f4 t\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00e1c th\u1ecfa thu\u1eadn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 t\u00e0i ch\u00ednh quan tr\u1ecdng c\u1ee7a T\u1eadp \u0111o\u00e0n.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 Qu\u1ed1c gia (Local File)\u00a0<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Chi ti\u1ebft v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh, giao d\u1ecbch li\u00ean k\u1ebft, v\u00e0 ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, r\u1ee7i ro, t\u00e0i s\u1ea3n (FAR analysis) c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam. H\u1ed3 s\u01a1 n\u00e0y ph\u1ea3i ch\u1ee9ng minh giao d\u1ecbch n\u1ed9i b\u1ed9 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length Principle).<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o L\u1ee3i nhu\u1eadn Li\u00ean Qu\u1ed1c gia (CbCR)<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 18.000 t\u1ef7 VND tr\u1edf l\u00ean. Cung c\u1ea5p t\u1ed5ng quan v\u1ec1 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn, thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p, v\u00e0 ch\u1ec9 s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1eebng qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c ba c\u1ea5p \u0111\u1ed9 h\u1ed3 s\u01a1 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh t\u00ednh minh b\u1ea1ch trong giao d\u1ecbch n\u1ed9i b\u1ed9 m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt h\u1ed3 s\u01a1 h\u1eb1ng n\u0103m \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 m\u1edbi nh\u1ea5t, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 c\u01a1 c\u1ea5u t\u1eadp \u0111o\u00e0n ho\u1eb7c m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_Mien_tru_nghia_vu_lap_Ho_so_xac_dinh_gia_theo_quy_dinh_ve_Chuyen_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 theo quy \u0111\u1ecbnh v\u1ec1 Chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2465\" aria-describedby=\"caption-attachment-2465\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2465\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-truong-hop-duoc-Mien-tru-nghia-vu-lap-Ho-so-xac-dinh-gia-theo-quy-dinh-ve-Chuyen-gia.jpg\" alt=\"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 theo quy \u0111\u1ecbnh v\u1ec1 Chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-truong-hop-duoc-Mien-tru-nghia-vu-lap-Ho-so-xac-dinh-gia-theo-quy-dinh-ve-Chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-truong-hop-duoc-Mien-tru-nghia-vu-lap-Ho-so-xac-dinh-gia-theo-quy-dinh-ve-Chuyen-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-truong-hop-duoc-Mien-tru-nghia-vu-lap-Ho-so-xac-dinh-gia-theo-quy-dinh-ve-Chuyen-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-truong-hop-duoc-Mien-tru-nghia-vu-lap-Ho-so-xac-dinh-gia-theo-quy-dinh-ve-Chuyen-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-truong-hop-duoc-Mien-tru-nghia-vu-lap-Ho-so-xac-dinh-gia-theo-quy-dinh-ve-Chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2465\" class=\"wp-caption-text\">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 theo quy \u0111\u1ecbnh v\u1ec1 Chuy\u1ec3n gi\u00e1<\/figcaption><\/figure>\n<p>Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho m\u1ed9t s\u1ed1 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ho\u1eb7c gi\u1ea3m nh\u1eb9 ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, nh\u1eb1m gi\u1ea3m g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf ho\u1eb7c c\u00f3 r\u1ee7i ro chuy\u1ec3n gi\u00e1 th\u1ea5p.<\/p>\n<h4><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><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>\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><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><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>\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><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><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>\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><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p n\u00e0y v\u1eabn ph\u1ea3i ch\u1ecbu kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng, vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ho\u1eb7c \u0111\u01a1n gi\u1ea3n h\u00f3a ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ho\u00e0n to\u00e0n kh\u1ecfi c\u00e1c quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 kh\u00e1c. \u0110\u1eb7c bi\u1ec7t, bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t quan tr\u1ecdng ti\u1ebfp theo m\u00e0 c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng ch\u00ednh l\u00e0 vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khong_che_chi_phi_lai_vay_30_EBITDA_Bien_phap_chong_Chuyen_gia_Tai_chinh\"><\/span><b>Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA: Bi\u1ec7n ph\u00e1p ch\u1ed1ng Chuy\u1ec3n gi\u00e1 T\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2463\" aria-describedby=\"caption-attachment-2463\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2463\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Khong-che-chi-phi-lai-vay-theo-quy-dinh-ve-Chuyen-gia.jpg\" alt=\"Kh\u00f4ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh v\u1ec1 Chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Khong-che-chi-phi-lai-vay-theo-quy-dinh-ve-Chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Khong-che-chi-phi-lai-vay-theo-quy-dinh-ve-Chuyen-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Khong-che-chi-phi-lai-vay-theo-quy-dinh-ve-Chuyen-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Khong-che-chi-phi-lai-vay-theo-quy-dinh-ve-Chuyen-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Khong-che-chi-phi-lai-vay-theo-quy-dinh-ve-Chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2463\" class=\"wp-caption-text\">Kh\u00f4ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh v\u1ec1 Chuy\u1ec3n gi\u00e1<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"i\"><\/span><b>\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Gi\u1edbi h\u1ea1n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay l\u00e0 bi\u1ec7n ph\u00e1p Ch\u1ed1ng chuy\u1ec3n gi\u00e1 hi\u1ec7u qu\u1ea3 nh\u1eb1m h\u1ea1n ch\u1ebf H\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 th\u00f4ng qua vi\u1ec7c b\u01a1m v\u1ed1n m\u1ecfng v\u00e0 n\u00e2ng kh\u1ed1ng chi ph\u00ed l\u00e3i vay, l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_khong_che_va_Cong_thuc_chi_tiet\"><\/span><b>Nguy\u00ean t\u1eafc kh\u1ed1ng ch\u1ebf v\u00e0 C\u00f4ng th\u1ee9c chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, T\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong k\u1ef3 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, chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 (hay c\u00f2n g\u1ecdi l\u00e0 EBITDA).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u01a1n gi\u1ea3n:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a = 30% x EBITDA<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3, EBITDA \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n kinh doanh + Chi ph\u00ed l\u00e3i vay thu\u1ea7n + Chi ph\u00ed kh\u1ea5u hao<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n = T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 &#8211; T\u1ed5ng thu nh\u1eadp l\u00e3i ph\u00e1t sinh trong k\u1ef3.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n l\u00e3i vay \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi ph\u1ea1m vi kh\u1ed1ng ch\u1ebf bao g\u1ed3m c\u00e1c kho\u1ea3n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00e1c kho\u1ea3n vay v\u1ed1n t\u1eeb ngu\u1ed3n ODA, c\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n Ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c tr\u00ecnh qu\u1ed1c gia c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_Chuyen_gia_moi_ve_Chi_phi_lai_vay\"><\/span><b>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 Chuy\u1ec3n gi\u00e1 m\u1edbi v\u1ec1 Chi ph\u00ed l\u00e3i vay\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u00e3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 v\u1ea5n \u0111\u1ec1 chuy\u1ec3n ti\u1ebfp c\u1ee7a chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i tr\u1eeb t\u1eeb c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp: Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo t\u00ednh \u0111\u1ebfn cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2023 s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo (theo th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a kho\u1ea3n vay, t\u1ed1i \u0111a 5 n\u0103m, t\u00f9y theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y cho ph\u00e9p doanh nghi\u1ec7p kh\u00f4i ph\u1ee5c m\u1ed9t ph\u1ea7n chi ph\u00ed \u0111\u00e3 b\u1ecb lo\u1ea1i b\u1ecf tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong c\u00e1c k\u1ef3 sau, th\u1ec3 hi\u1ec7n s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh linh ho\u1ea1t c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_quy_dinh_ve_Chuyen_gia\"><\/span><b>X\u1eed ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 Chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Song song v\u1edbi vi\u1ec7c si\u1ebft ch\u1eb7t quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 ch\u1ebf x\u1eed ph\u1ea1t vi ph\u1ea1m chuy\u1ec3n gi\u00e1 hi\u1ec7n nay \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ea5t nghi\u00eam kh\u1eafc, c\u0103n c\u1ee9 ch\u1ee7 y\u1ebfu theo:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh li\u00ean quan t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 ph\u1ea1t h\u00e0nh vi chuy\u1ec3n gi\u00e1 c\u00f3 ch\u1ee7 \u00fd, m\u00e0 c\u00f2n x\u1eed ph\u1ea1t n\u1eb7ng c\u00e1c l\u1ed7i k\u00ea khai, h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 ch\u1ee9ng minh.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nhom_vi_pham_ve_ke_khai_giao_dich_lien_ket\"><\/span><b>Nh\u00f3m vi ph\u1ea1m v\u1ec1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai sai M\u1eabu 01\/GDLK, s\u1ebd ph\u1ea3i ch\u1ecbu m\u1ee9c ph\u1ea1t sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c 01\/GDLK: M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 8 &#8211; 15 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai thi\u1ebfu, sai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft: M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 8 &#8211; 15 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai sai nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p: M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 5 &#8211; 8 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o M\u1eabu 01\/GDLK l\u00e0 c\u0103n c\u1ee9 s\u00e0ng l\u1ecdc r\u1ee7i ro chuy\u1ec3n gi\u00e1. Sai m\u1eabu n\u00e0y g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn d\u1eabn \u0111\u1ebfn thanh tra chuy\u00ean \u0111\u1ec1.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nhom_vi_pham_ve_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Nh\u00f3m vi ph\u1ea1m v\u1ec1 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1eadp ho\u1eb7c kh\u00f4ng cung c\u1ea5p h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 \u0111\u00fang h\u1ea1n, c\u1ee5 th\u1ec3 m\u1ee9c ph\u1ea1t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: M\u1ee9c ph\u1ea1t t\u1eeb 20 &#8211; 30 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp nh\u01b0ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh: M\u1ee9c ph\u1ea1t t\u1eeb 10 &#8211; 20 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng cung c\u1ea5p H\u1ed3 s\u01a1 trong v\u00f2ng 15 ng\u00e0y k\u1ec3 t\u1eeb khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u: M\u1ee9c ph\u1ea1t t\u1eeb 15 &#8211; 25 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p H\u1ed3 s\u01a1 kh\u00f4ng trung th\u1ef1c, minh b\u1ea1ch: M\u1ee9c ph\u1ea1t t\u1eeb 25 &#8211; 50 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><b>R\u1ee7i ro l\u1edbn nh\u1ea5t n\u1ebfu kh\u00f4ng c\u00f3 H\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ea5p nh\u1eadn chi ph\u00ed li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Nhom_vi_pham_ve_xac_dinh_gia_khong_theo_nguyen_tac_gia_thi_truong\"><\/span><b>Nh\u00f3m vi ph\u1ea1m v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Chuy\u1ec3n gi\u00e1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), c\u1ee5 th\u1ec3 m\u1ee9c ph\u1ea1t:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u00e0nh vi<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u00ecnh th\u1ee9c x\u1eed l\u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch kh\u00f4ng ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh l\u1ea1i gi\u00e1.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">L\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf thi\u1ebfu.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf truy thu.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>V\u00ed d\u1ee5 minh h\u1ecda:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3 s\u1eed doanh nghi\u1ec7p b\u1ecb truy thu 5 t\u1ef7 \u0111\u1ed3ng thu\u1ebf TNDN v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng v\u1edbi h\u00ecnh th\u1ee9c x\u1eed l\u00fd l\u00e0 ph\u00e1t 20% tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb truy thu. Doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu ph\u1ea1t th\u00eam 1 t\u1ef7 \u0111\u1ed3ng, ch\u01b0a bao g\u1ed3m ti\u1ec1n ch\u1eadm n\u1ed9p.<\/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 data-start=\"243\" data-end=\"555\">Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd v\u00e0 ph\u1ea1m vi ki\u1ec3m so\u00e1t c\u1ee7a c\u01a1 quan thu\u1ebf li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng, vi\u1ec7c t\u1ef1 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 c\u00f4ng vi\u1ec7c mang t\u00ednh \u0111\u1ed1i ph\u00f3 m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p data-start=\"557\" data-end=\"946\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <a href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-chuyen-gia\/\">d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 chuy\u00ean s\u00e2u<\/a> c\u1ee7a MAN &#8211; Master Accountant Network, v\u1edbi gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo t\u1eebng m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee5 th\u1ec3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile \/ Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng<\/span> <a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><\/a><span style=\"font-weight: 400;\"> \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.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_quy_dinh_ve_chuyen_gia\"><\/span><strong>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_co_giao_dich_mua_ban_hang_hoa_voi_ben_lien_ket_thi_co_phai_ap_dung_quy_dinh_ve_chuyen_gia_khong\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi b\u00ean li\u00ean k\u1ebft th\u00ec c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 kh\u00f4ng ch\u1ec9 \u00e1p d\u1ee5ng cho mua - b\u00e1n h\u00e0ng h\u00f3a, m\u00e0 cho m\u1ecdi giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m: Cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, Cho vay - \u0111i vay v\u1ed1n, B\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh, Chuy\u1ec3n giao, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 Ph\u00e2n b\u1ed5 chi ph\u00ed qu\u1ea3n l\u00fd, ph\u00ed b\u1ea3n quy\u1ec1n. Ch\u1ec9 c\u1ea7n c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p \u0111\u00e3 thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd chuy\u1ec3n gi\u00e1.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chi_phat_sinh_giao_dich_lien_ket_trong_nuoc_co_phai_lap_ho_so_chuyen_gia_khong\"><\/span>Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, n\u1ebfu \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n:C\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, \u00c1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t TNDN v\u00e0 \u00cdt nh\u1ea5t m\u1ed9t b\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh. Tuy nhi\u00ean v\u1eabn ph\u1ea3i k\u00ea khai M\u1eabu 01\/GDLK v\u00e0 v\u1eabn \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA.                    <\/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=\"Ngan_hang_cho_doanh_nghiep_vay_co_bi_coi_la_ben_lien_ket_khong\"><\/span>Ng\u00e2n h\u00e0ng cho doanh nghi\u1ec7p vay c\u00f3 b\u1ecb coi l\u00e0 b\u00ean li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng, trong \u0111a s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, n\u1ebfu: Ng\u00e2n h\u00e0ng kh\u00f4ng g\u00f3p v\u1ed1n, kh\u00f4ng \u0111i\u1ec1u h\u00e0nh v\u00e0 Kh\u00f4ng c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1edbi doanh nghi\u1ec7p vay. Kho\u1ea3n vay th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng chuy\u1ec3n gi\u00e1.                    <\/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 kh\u00f4ng c\u00f3 giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi b\u00ean li\u00ean k\u1ebft th\u00ec c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 kh\u00f4ng ch\u1ec9 \u00e1p d\u1ee5ng cho mua - b\u00e1n h\u00e0ng h\u00f3a, m\u00e0 cho m\u1ecdi giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m: Cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, Cho vay - \u0111i vay v\u1ed1n, B\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh, Chuy\u1ec3n giao, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 Ph\u00e2n b\u1ed5 chi ph\u00ed qu\u1ea3n l\u00fd, ph\u00ed b\u1ea3n quy\u1ec1n. Ch\u1ec9 c\u1ea7n c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p \u0111\u00e3 thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd chuy\u1ec3n gi\u00e1.\"\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 ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, n\u1ebfu \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n:C\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, \u00c1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t TNDN v\u00e0 \u00cdt nh\u1ea5t m\u1ed9t b\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh. Tuy nhi\u00ean v\u1eabn ph\u1ea3i k\u00ea khai M\u1eabu 01\/GDLK v\u00e0 v\u1eabn \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA.\"\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\": \"Ng\u00e2n h\u00e0ng cho doanh nghi\u1ec7p vay c\u00f3 b\u1ecb coi l\u00e0 b\u00ean li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng, trong \u0111a s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, n\u1ebfu: Ng\u00e2n h\u00e0ng kh\u00f4ng g\u00f3p v\u1ed1n, kh\u00f4ng \u0111i\u1ec1u h\u00e0nh v\u00e0 Kh\u00f4ng c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1edbi doanh nghi\u1ec7p vay. Kho\u1ea3n vay th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng chuy\u1ec3n gi\u00e1.\"\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;\"><em><b>Bi\u00ean t\u1eadp MAN &#8211; Master Accountant Network<\/b><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t nh\u1eb1m ng\u0103n ch\u1eb7n h\u00e0nh vi chuy\u1ec3n l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 b\u1ea3o v\u1ec7 ngu\u1ed3n thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. N\u0103m 2025, v\u1edbi vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, h\u1ec7 th\u1ed1ng ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2462,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2461","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\/2461","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=2461"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2461\/revisions"}],"predecessor-version":[{"id":2823,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2461\/revisions\/2823"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2462"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}