{"id":2519,"date":"2025-11-20T02:44:38","date_gmt":"2025-11-20T09:44:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2519"},"modified":"2026-01-29T21:57:16","modified_gmt":"2026-01-30T04:57:16","slug":"cach-tinh-thue-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/","title":{"rendered":"The secret to complying with the 2026 Related-Party Transaction Tax regulations \u2013 Avoiding tax assessments and heavy penalties."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ed1t l\u00f5i m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ph\u1ea3i n\u1eafm v\u1eefng \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf t\u1eeb c\u01a1 quan thu\u1ebf. Trong b\u1ed1i c\u1ea3nh <\/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;\"> ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1eb7t ch\u1ebd, vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p l\u00fd, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, c\u00e1ch t\u00ednh EBITDA \u0111\u1ec3 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay v\u00e0 y\u00eau c\u1ea7u H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u01b0 Local File, Master File v\u00e0 CbCR tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n. B\u00e0i vi\u1ebft n\u00e0y mang \u0111\u1ebfn cho b\u1ea1n ki\u1ebfn th\u1ee9c chu\u1ea9n x\u00e1c, c\u1eadp nh\u1eadt v\u00e0 chuy\u00ean s\u00e2u gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro, t\u1ed1i \u01b0u thu\u1ebf v\u00e0 thi\u1ebft l\u1eadp chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch b\u00e0i b\u1ea3n, r\u00f5 r\u00e0ng v\u00e0 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ngay.<\/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\/cach-tinh-thue-giao-dich-lien-ket\/#Giao_dich_lien_ket_la_gi\" >Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Co_so_phap_ly_cot_loi_Nghi_dinh_1322020ND-CP\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#The_nao_la_cac_Ben_co_quan_he_lien_ket\" >Th\u1ebf n\u00e0o l\u00e0 c\u00e1c B\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Huong_dan_chi_tiet_cach_tinh_thue_giao_dich_lien_ket\" >H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#_Xac_dinh_gia_theo_Nguyen_tac_doc_lap\" >\u00a0X\u00e1c \u0111\u1ecbnh gi\u00e1 theo Nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp\u00a0<\/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\/cach-tinh-thue-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\" >Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP)<\/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\/cach-tinh-thue-giao-dich-lien-ket\/#Phuong_phap_so_sanh_ty_suat_loi_nhuan_gop\" >Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Quy_trinh_03_buoc_ap_dung_cach_tinh_thue_giao_dich_lien_ket\" >Quy tr\u00ecnh 03 b\u01b0\u1edbc \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Buoc_1_Phan_tich_chuc_nang_tai_san_va_rui_ro_FAR_Analysis\" >B\u01b0\u1edbc 1: Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Buoc_2_Lua_chon_ben_duoc_thu_nghiem\" >B\u01b0\u1edbc 2: L\u1ef1a ch\u1ecdn b\u00ean \u0111\u01b0\u1ee3c th\u1eed nghi\u1ec7m<\/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\/cach-tinh-thue-giao-dich-lien-ket\/#Buoc_3_Thuc_hien_phan_tich_so_sanh_va_xac_dinh_khoang_gia_tri_doc_lap\" >B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Cac_dieu_chinh_bat_buoc_anh_huong_truc_tiep_den_cach_tinh_thue_giao_dich_lien_ket\" >C\u00e1c \u0111i\u1ec1u ch\u1ec9nh b\u1eaft bu\u1ed9c \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Gioi_han_chi_phi_lai_vay\" >Gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay\u00a0<\/a><\/li><\/ul><\/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\/cach-tinh-thue-giao-dich-lien-ket\/#Phan_biet_ro_giua_dieu_chinh_gia_giao_dich_va_dieu_chinh_thue\" >Ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch v\u00e0 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Cach_tinh_Thue_Giao_dich_lien_ket_Ho_so_Thu_tuc_va_Rui_ro\" >C\u00e1ch t\u00ednh Thu\u1ebf Giao d\u1ecbch li\u00ean k\u1ebft: H\u1ed3 s\u01a1, Th\u1ee7 t\u1ee5c v\u00e0 R\u1ee7i ro<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Bao_cao_bat_buoc_hang_nam_To_khai_01\" >B\u00e1o c\u00e1o b\u1eaft bu\u1ed9c h\u00e0ng n\u0103m (T\u1edd khai 01)\u00a0<\/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\/cach-tinh-thue-giao-dich-lien-ket\/#Chuan_bi_Ho_so_Giao_dich_lien_ket\" >Chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Hau_qua_va_rui_ro_khi_khong_tuan_thu\" >H\u1eadu qu\u1ea3 v\u00e0 r\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Thuc_tien_khi_thanh_tra_thue\" >Th\u1ef1c ti\u1ec5n khi thanh tra thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Chien_luoc_tuan_thu_giao_dich_lien_ket_hieu_qua_cho_doanh_nghiep\" >Chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec7u qu\u1ea3 cho doanh nghi\u1ec7p<\/a><\/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\/cach-tinh-thue-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\/cach-tinh-thue-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\/cach-tinh-thue-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_cach_tinh_thue_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf 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\/cach-tinh-thue-giao-dich-lien-ket\/#Doanh_nghiep_bi_lo_co_bat_buoc_lap_Ho_so_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p b\u1ecb l\u1ed7 c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Khong_vuot_tran_30_EBITDA_thi_co_bi_thanh_tra_chi_phi_lai_vay_khong\" >Kh\u00f4ng v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA th\u00ec c\u00f3 b\u1ecb thanh tra chi ph\u00ed l\u00e3i vay kh\u00f4ng?<\/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\/cach-tinh-thue-giao-dich-lien-ket\/#Dich_vu_noi_bo_tu_cong_ty_me_co_phai_luon_bi_loai_chi_phi_khong\" >D\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eeb c\u00f4ng ty m\u1eb9 c\u00f3 ph\u1ea3i lu\u00f4n b\u1ecb lo\u1ea1i chi ph\u00ed 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\/cach-tinh-thue-giao-dich-lien-ket\/#Khoang_gia_tri_doc_lap_ap_dung_bach_phan_vi_nao\" >Kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp \u00e1p d\u1ee5ng b\u00e1ch ph\u00e2n v\u1ecb n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-thue-giao-dich-lien-ket\/#Co_the_su_dung_du_lieu_so_sanh_nhieu_nam_khong\" >C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u so s\u00e1nh nhi\u1ec1u n\u0103m kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 22 \u0110i\u1ec1u 3 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh. C\u00e1c giao d\u1ecbch n\u00e0y bao g\u1ed3m mua b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau qu\u1ea3n l\u00fd:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u0103n ch\u1eb7n BEPS: C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng c\u00f3 xu h\u01b0\u1edbng chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t cao sang qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p ho\u1eb7c kh\u00f4ng c\u00f3 thu\u1ebf th\u00f4ng qua vi\u1ec7c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng theo th\u1ecb tr\u01b0\u1eddng (v\u00ed d\u1ee5: mua nguy\u00ean v\u1eadt li\u1ec7u t\u1eeb c\u00f4ng ty m\u1eb9 v\u1edbi gi\u00e1 r\u1ea5t cao, ho\u1eb7c b\u00e1n h\u00e0ng cho c\u00f4ng ty con v\u1edbi gi\u00e1 r\u1ea5t th\u1ea5p). \u0110i\u1ec1u n\u00e0y l\u00e0m x\u00f3i m\u00f2n c\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o s\u1ef1 c\u00f4ng b\u1eb1ng: \u0110\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 \u0111\u00fang theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle), t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng li\u00ean k\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cot_loi_Nghi_dinh_1322020ND-CP\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u1ec1u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ch\u1ee7 y\u1ebfu t\u1ea1i <\/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 s\u1ed1 132\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a Ch\u00ednh ph\u1ee7. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean li\u00ean k\u1ebft, c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, v\u00e0 c\u00e1c \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed quan tr\u1ecdng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7, Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng ti\u00eau ch\u00ed r\u00f5 r\u00e0ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea1m vi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_nao_la_cac_Ben_co_quan_he_lien_ket\"><\/span><b>Th\u1ebf n\u00e0o l\u00e0 c\u00e1c B\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2523\" aria-describedby=\"caption-attachment-2523\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2523\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Ben-co-quan-he-lien-ket-theo-cach-tinh-thue-giao-dich-lien-ket-2025.jpg\" alt=\"C\u00e1c B\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft 2025\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Ben-co-quan-he-lien-ket-theo-cach-tinh-thue-giao-dich-lien-ket-2025.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Ben-co-quan-he-lien-ket-theo-cach-tinh-thue-giao-dich-lien-ket-2025-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Ben-co-quan-he-lien-ket-theo-cach-tinh-thue-giao-dich-lien-ket-2025-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Ben-co-quan-he-lien-ket-theo-cach-tinh-thue-giao-dich-lien-ket-2025-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Ben-co-quan-he-lien-ket-theo-cach-tinh-thue-giao-dich-lien-ket-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2523\" class=\"wp-caption-text\">C\u00e1c B\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft 2025<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u00f3 thu\u1ed9c ph\u1ea1m vi ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 5, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u00f3 8 tr\u01b0\u1eddng h\u1ee3p ch\u00ednh x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Sau \u0111\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cM\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><span style=\"font-weight: 400;\">C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (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\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n 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 v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u01b0\u1ee3ng c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai; ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 v\u1ee3, ch\u1ed3ng; cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha m\u1eb9 v\u1ee3, cha m\u1eb9 ch\u1ed3ng; con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, con d\u00e2u, con r\u1ec3; anh, ch\u1ecb, em c\u00f9ng cha m\u1eb9, anh, ch\u1ecb em c\u00f9ng cha kh\u00e1c m\u1eb9, anh, ch\u1ecb, em c\u00f9ng m\u1eb9 kh\u00e1c cha, anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u c\u1ee7a ng\u01b0\u1eddi c\u00f9ng cha m\u1eb9 ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9, c\u00f9ng m\u1eb9 kh\u00e1c cha; \u00f4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i; ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hai c\u01a1 s\u1edf kinh doanh c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n n\u00e0y v\u00e0o doanh nghi\u1ec7p \u0111\u00f3 ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, 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;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n n\u00e0y.\u201d<\/span><\/p>\n<p><b>Ngu\u1ed3n:<\/b> <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;\">Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_tinh_thue_giao_dich_lien_ket\"><\/span><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c ch\u1ea5t l\u00e0 qu\u00e1 tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p li\u00ean k\u1ebft, sao cho m\u1ee9c l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i Vi\u1ec7t Nam ph\u1ea3n \u00e1nh \u0111\u00fang ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf th\u1ef1c t\u1ebf v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m hai ph\u1ea7n ch\u00ednh: X\u00e1c \u0111\u1ecbnh v\u00e0 \u0110i\u1ec1u ch\u1ec9nh Gi\u00e1 (\u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 giao d\u1ecbch) v\u00e0 \u0110i\u1ec1u ch\u1ec9nh Chi ph\u00ed L\u00e3i vay (\u0111\u1ed1i v\u1edbi giao d\u1ecbch vay m\u01b0\u1ee3n).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"_Xac_dinh_gia_theo_Nguyen_tac_doc_lap\"><\/span><b>\u00a0X\u00e1c \u0111\u1ecbnh gi\u00e1 theo Nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp<\/b><b>\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u00ecm ra m\u1ee9c gi\u00e1 th\u1ecb tr\u01b0\u1eddng cho m\u1ed9t giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf v\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">So s\u00e1nh gi\u00e1 b\u00e1n ho\u1eb7c mua s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 trong giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00f9 h\u1ee3p nh\u1ea5t khi c\u00e1c s\u1ea3n ph\u1ea9m, \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp l\u00e0 g\u1ea7n nh\u01b0 \u0111\u1ed3ng nh\u1ea5t (r\u1ea5t \u00edt ho\u1eb7c kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t v\u1eadt ch\u1ea5t).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu \u0111i\u1ec3m: Cung c\u1ea5p b\u1eb1ng ch\u1ee9ng tr\u1ef1c ti\u1ebfp v\u00e0 r\u00f5 r\u00e0ng nh\u1ea5t v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1ch th\u1ee9c: Kh\u00f3 t\u00ecm \u0111\u01b0\u1ee3c giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u00e0n to\u00e0n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a chuy\u00ean bi\u1ec7t ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u1ed9c quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<p><b>V\u00ed d\u1ee5 minh h\u1ecda: <\/b><span style=\"font-weight: 400;\">M\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t th\u00e9p b\u00e1n th\u00e9p th\u00f4 cho c\u00f4ng ty m\u1eb9 (li\u00ean k\u1ebft) v\u00e0 cho m\u1ed9t c\u00f4ng ty \u0111\u1ed9c l\u1eadp (\u0111\u1ed9c l\u1eadp). N\u1ebfu lo\u1ea1i th\u00e9p, s\u1ed1 l\u01b0\u1ee3ng, \u0111i\u1ec1u kho\u1ea3n giao h\u00e0ng l\u00e0 nh\u01b0 nhau, gi\u00e1 b\u00e1n cho b\u00ean \u0111\u1ed9c l\u1eadp ch\u00ednh l\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng d\u00f9ng \u0111\u1ec3 so s\u00e1nh v\u1edbi gi\u00e1 b\u00e1n cho b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_ty_suat_loi_nhuan_gop\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y t\u1eadp trung v\u00e0o t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e2n ph\u1ed1i ho\u1eb7c s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng h\u1ee3p 03 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (RPM, CPM v\u00e0 TNMM).<\/span><\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ph\u01b0\u01a1ng ph\u00e1p<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nguy\u00ean t\u1eafc<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u00c1p d\u1ee5ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>V\u00ed d\u1ee5 ho\u1eb7c ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (RPM)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a nh\u00e0 ph\u00e2n ph\u1ed1i li\u00ean k\u1ebft v\u1edbi c\u00e1c nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ed9c l\u1eadp.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00f9 h\u1ee3p cho c\u00f4ng ty ph\u00e2n ph\u1ed1i, th\u01b0\u01a1ng m\u1ea1i, ho\u1ea1t \u0111\u1ed9ng mua &#8211; b\u00e1n l\u1ea1i, kh\u00f4ng gia c\u00f4ng ho\u1eb7c t\u1ea1o gi\u00e1 tr\u1ecb gia t\u0103ng l\u1edbn.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: C\u00f4ng ty A mua gi\u00e0y t\u1eeb c\u00f4ng ty m\u1eb9 v\u00e0 b\u00e1n l\u1ea1i. T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a A ph\u1ea3i n\u1eb1m trong kho\u1ea3ng c\u1ee7a c\u00e1c nh\u00e0 ph\u00e2n ph\u1ed1i gi\u00e0y \u0111\u1ed9c l\u1eadp.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u1ea1i (CPM)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean chi ph\u00ed (Cost Plus Margin) c\u1ee7a b\u00ean li\u00ean k\u1ebft l\u00e0 nh\u00e0 s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng t\u1ef1.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho nh\u00e0 s\u1ea3n xu\u1ea5t gia c\u00f4ng ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 (R&amp;D, IT, d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi ch\u00fa: Ph\u1ed5 bi\u1ebfn v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t gia c\u00f4ng c\u00f3 r\u1ee7i ro th\u1ea5p.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (ROS, ROTC\u2026) c\u1ee7a doanh nghi\u1ec7p li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng r\u1ed9ng r\u00e3i nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam; ph\u00f9 h\u1ee3p v\u1edbi nhi\u1ec1u ng\u00e0nh nh\u1edd t\u00ednh \u1ed5n \u0111\u1ecbnh cao v\u00e0 \u00edt nh\u1ea1y c\u1ea3m v\u1edbi kh\u00e1c bi\u1ec7t nh\u1ecf trong giao d\u1ecbch.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ti\u00eau so s\u00e1nh ph\u1ed5 bi\u1ebfn: ROS (L\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean Doanh thu), ROTC (L\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean T\u1ed5ng chi ph\u00ed).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">T\u1eeb b\u1ea3ng tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y m\u1ed7i ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec1u c\u00f3 ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 \u01b0u \u0111i\u1ec3m ri\u00eang, t\u00f9y thu\u1ed9c v\u00e0o ch\u1ee9c n\u0103ng, r\u1ee7i ro v\u00e0 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a m\u1ee9c l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh. N\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e2n v\u00e2n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u1ed1i \u01b0u, h\u00e3y c\u00e2n nh\u1eafc \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u1ee9c n\u0103ng \u2013 r\u1ee7i ro \u0111\u1ec3 \u0111\u01b0a ra l\u1ef1a ch\u1ecdn ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_03_buoc_ap_dung_cach_tinh_thue_giao_dich_lien_ket\"><\/span><b>Quy tr\u00ecnh 03 b\u01b0\u1edbc \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2522\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-trinh-ap-dung-cach-tinh-thue-giao-dich-lien-ket.jpg\" alt=\"\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-trinh-ap-dung-cach-tinh-thue-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-trinh-ap-dung-cach-tinh-thue-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-trinh-ap-dung-cach-tinh-thue-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-trinh-ap-dung-cach-tinh-thue-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-trinh-ap-dung-cach-tinh-thue-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee9c gi\u00e1 th\u1ecb tr\u01b0\u1eddng, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed9t quy tr\u00ecnh ph\u00e2n t\u00edch ch\u1eb7t ch\u1ebd:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_Phan_tich_chuc_nang_tai_san_va_rui_ro_FAR_Analysis\"><\/span><b>B\u01b0\u1edbc 1: Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc n\u1ec1n t\u1ea3ng, gi\u00fap x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c vai tr\u00f2 c\u1ee7a doanh nghi\u1ec7p li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng (Functions): Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nh\u1eefng ch\u1ee9c n\u0103ng g\u00ec? (S\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i, nghi\u00ean c\u1ee9u, marketing, l\u1eafp r\u00e1p&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n (Assets): Doanh nghi\u1ec7p s\u1eed d\u1ee5ng nh\u1eefng t\u00e0i s\u1ea3n g\u00ec? (T\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, v\u00f4 h\u00ecnh, th\u01b0\u01a1ng hi\u1ec7u, b\u00ed quy\u1ebft c\u00f4ng ngh\u1ec7&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro (Risks): Doanh nghi\u1ec7p ch\u1ecbu nh\u1eefng r\u1ee7i ro n\u00e0o? (R\u1ee7i ro th\u1ecb tr\u01b0\u1eddng, r\u1ee7i ro t\u1ed3n kho, r\u1ee7i ro t\u00edn d\u1ee5ng, r\u1ee7i ro t\u1ef7 gi\u00e1&#8230;).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch FAR gi\u00fap x\u00e1c \u0111\u1ecbnh m\u1ee9c l\u1ee3i nhu\u1eadn h\u1ee3p l\u00fd m\u00e0 doanh nghi\u1ec7p n\u00ean \u0111\u1ea1t \u0111\u01b0\u1ee3c.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_Lua_chon_ben_duoc_thu_nghiem\"><\/span><b>B\u01b0\u1edbc 2: L\u1ef1a ch\u1ecdn b\u00ean \u0111\u01b0\u1ee3c th\u1eed nghi\u1ec7m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n th\u00e0nh Ph\u00e2n t\u00edch FAR, doanh nghi\u1ec7p c\u1ea7n ti\u1ebfn h\u00e0nh l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1eed nghi\u1ec7m v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 m\u1ed9t c\u00e1ch c\u1ea9n tr\u1ecdng theo c\u00e1c y\u1ebfu t\u1ed1 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean \u0111\u01b0\u1ee3c th\u1eed nghi\u1ec7m (Tested Party): L\u00e0 b\u00ean c\u00f3 ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, \u00edt r\u1ee7i ro v\u00e0 d\u1ec5 t\u00ecm \u0111\u01b0\u1ee3c b\u00ean \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh (th\u01b0\u1eddng l\u00e0 c\u00f4ng ty gia c\u00f4ng, ph\u00e2n ph\u1ed1i \u0111\u01a1n thu\u1ea7n t\u1ea1i Vi\u1ec7t Nam).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn Ph\u01b0\u01a1ng ph\u00e1p: D\u1ef1a tr\u00ean FAR, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p nh\u1ea5t. V\u00ed d\u1ee5 nh\u01b0 n\u1ebfu l\u00e0 nh\u00e0 s\u1ea3n xu\u1ea5t gia c\u00f4ng \u0111\u01a1n thu\u1ea7n, CPM ho\u1eb7c TNMM (d\u1ef1a tr\u00ean chi ph\u00ed) s\u1ebd \u0111\u01b0\u1ee3c \u01b0u ti\u00ean.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c vai tr\u00f2 v\u00e0 l\u1ef1a ch\u1ecdn B\u00ean \u0111\u01b0\u1ee3c th\u1eed nghi\u1ec7m c\u00f9ng ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 \u0111i v\u00e0o th\u1ef1c thi vi\u1ec7c t\u00ecm ki\u1ebfm c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 so s\u00e1nh v\u00e0 thi\u1ebft l\u1eadp kho\u1ea3ng gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_phan_tich_so_sanh_va_xac_dinh_khoang_gia_tri_doc_lap\"><\/span><b>B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 ho\u00e0n t\u1ea5t Ph\u00e2n t\u00edch FAR v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 thi\u1ebft l\u1eadp m\u1ee9c gi\u00e1 th\u1ecb tr\u01b0\u1eddng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecm ki\u1ebfm c\u00e1c c\u00f4ng ty \u0111\u1ed9c l\u1eadp (Comparable Companies) c\u00f3 ch\u1ee9c n\u0103ng, r\u1ee7i ro, t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn (v\u00ed d\u1ee5: ROS, ROTC) c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ed9c l\u1eadp n\u00e0y \u0111\u1ec3 thi\u1ebft l\u1eadp Kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Range).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u00e1: N\u1ebfu t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p li\u00ean k\u1ebft n\u1eb1m ngo\u00e0i Kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp n\u00e0y (t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75), doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN v\u1ec1 m\u1ee9c trung v\u1ecb (Median) c\u1ee7a kho\u1ea3ng n\u00e0y.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c \u0111\u1ea3m b\u1ea3o giao d\u1ecbch theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp ch\u1ec9 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1ec3 ho\u00e0n t\u1ea5t vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed kh\u00e1c mang t\u00ednh ch\u1ea5t b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay v\u1ed1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dieu_chinh_bat_buoc_anh_huong_truc_tiep_den_cach_tinh_thue_giao_dich_lien_ket\"><\/span><b>C\u00e1c \u0111i\u1ec1u ch\u1ec9nh b\u1eaft bu\u1ed9c \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p ph\u1ea3i xem x\u00e9t c\u00e1c \u0111i\u1ec1u ch\u1ec9nh b\u1eaft bu\u1ed9c kh\u00e1c do c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 quy \u0111\u1ecbnh v\u1ec1 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/chi-phi-lai-vay-trong-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Gioi_han_chi_phi_lai_vay\"><\/span><b>Gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t quy \u0111\u1ecbnh then ch\u1ed1t, \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 ki\u1ec3m so\u00e1t vi\u1ec7c chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn th\u00f4ng qua c\u00e1c kho\u1ea3n vay n\u1ed9i b\u1ed9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN ph\u1ea3i tu\u00e2n th\u1ee7 gi\u1edbi h\u1ea1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng L\u1ee3i nhu\u1eadn thu\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng v\u1edbi Chi ph\u00ed l\u00e3i vay v\u00e0 Chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 (th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi t\u1eaft l\u00e0 EBITDA).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c kh\u1ed1ng ch\u1ebf:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a \u2264 30% x (L\u1ee3i nhu\u1eadn thu\u1ea7n + Chi ph\u00ed l\u00e3i vay thu\u1ea7n + Chi ph\u00ed kh\u1ea5u hao)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n: L\u00e0 l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3, kh\u00f4ng bao g\u1ed3m l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nh\u01b0 thanh l\u00fd t\u00e0i s\u1ea3n, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m, v.v. (Th\u01b0\u1eddng l\u1ea5y ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay: L\u00e0 chi ph\u00ed l\u00e3i vay sau khi \u0111\u00e3 tr\u1eeb \u0111i l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao: L\u00e0 t\u1ed5ng chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft: <\/b><a href=\"https:\/\/giaodichlienket.man.net.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_ro_giua_dieu_chinh_gia_giao_dich_va_dieu_chinh_thue\"><\/span><b>Ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch v\u00e0 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec1u ch\u1ec9nh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf thanh tra, c\u01a1 quan thu\u1ebf kh\u00f4ng b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i thay \u0111\u1ed5i gi\u00e1 giao d\u1ecbch tr\u00ean h\u00f3a \u0111\u01a1n, m\u00e0 s\u1ebd th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ee9c l\u1ee3i nhu\u1eadn ph\u1ea3n \u00e1nh \u0111\u00fang nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo gi\u00e1 giao d\u1ecbch n\u1ed9i b\u1ed9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u01b0ng khi quy\u1ebft to\u00e1n thu\u1ebf, ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn n\u1eb1m ngo\u00e0i Arm\u2019s Length.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u sai b\u1ea3n ch\u1ea5t n\u00e0y l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t do k\u00ea khai sai.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_tinh_Thue_Giao_dich_lien_ket_Ho_so_Thu_tuc_va_Rui_ro\"><\/span><b>C\u00e1ch t\u00ednh Thu\u1ebf Giao d\u1ecbch li\u00ean k\u1ebft: H\u1ed3 s\u01a1, Th\u1ee7 t\u1ee5c v\u00e0 R\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111i k\u00e8m v\u1edbi vi\u1ec7c hi\u1ec3u r\u00f5 ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 v\u00e0 c\u00e1c r\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bao_cao_bat_buoc_hang_nam_To_khai_01\"><\/span><b>B\u00e1o c\u00e1o b\u1eaft bu\u1ed9c h\u00e0ng n\u0103m (T\u1edd khai 01)<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2520\" aria-describedby=\"caption-attachment-2520\" style=\"width: 828px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2520\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/to-01-gdlk.jpg\" alt=\"M\u1eabu t\u1edd khai 01 trong c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft 2025\" width=\"828\" height=\"746\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/to-01-gdlk.jpg 828w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/to-01-gdlk-300x270.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/to-01-gdlk-768x692.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/to-01-gdlk-13x12.jpg 13w\" sizes=\"auto, (max-width: 828px) 100vw, 828px\" \/><figcaption id=\"caption-attachment-2520\" class=\"wp-caption-text\">M\u1eabu t\u1edd khai 01 trong c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft 2025<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">M\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf (kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb) \u0111\u1ec1u ph\u1ea3i n\u1ed9p T\u1edd khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft theo M\u1eabu s\u1ed1 01 k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung: K\u00ea khai chi ti\u1ebft c\u00e1c b\u00ean li\u00ean k\u1ebft, c\u00e1c lo\u1ea1i h\u00ecnh giao d\u1ecbch (mua b\u00e1n, vay m\u01b0\u1ee3n, d\u1ecbch v\u1ee5), v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p: C\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (th\u01b0\u1eddng l\u00e0 ng\u00e0y 31 th\u00e1ng 03 n\u0103m sau).<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Chuan_bi_Ho_so_Giao_dich_lien_ket\"><\/span><b>Chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 Giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee9ng minh r\u1eb1ng gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 theo 3 c\u1ea5p \u0111\u1ed9:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> Chi ti\u1ebft 3 c\u1ea5p \u0111\u1ed9 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u1ed3 s\u01a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee5c \u0111\u00edch<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 Qu\u1ed1c gia (<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-quoc-gia-local-file\/\"><span style=\"font-weight: 400;\">Local File<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee5 th\u1ec3 t\u1ea1i Vi\u1ec7t Nam v\u00e0 ph\u00e2n t\u00edch so s\u00e1nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 To\u00e0n c\u1ea7u (<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-toan-cau-master-file\/\"><span style=\"font-weight: 400;\">Master File<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 t\u1ed5ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh, chu\u1ed7i gi\u00e1 tr\u1ecb v\u00e0 ch\u00ednh s\u00e1ch \u0111\u1ecbnh gi\u00e1 c\u1ee7a to\u00e0n T\u1eadp \u0111o\u00e0n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/giaodichlienket.man.net.vn\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean Qu\u1ed1c gia<\/span><\/a><span style=\"font-weight: 400;\"> (CbCR)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 t\u1ed5ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cung c\u1ea5p th\u00f4ng tin t\u1ed5ng h\u1ee3p v\u1ec1 doanh thu, l\u1ee3i nhu\u1eadn, thu\u1ebf \u0111\u00e3 n\u1ed9p, v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1eebng qu\u1ed1c gia.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> H\u1ed3 s\u01a1 Giao d\u1ecbch Li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh v\u00e0 n\u1ed9p c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 s\u1eb5n s\u00e0ng cung c\u1ea5p trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hau_qua_va_rui_ro_khi_khong_tuan_thu\"><\/span><b>H\u1eadu qu\u1ea3 v\u00e0 r\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">R\u1ee7i ro l\u1edbn nh\u1ea5t khi doanh nghi\u1ec7p kh\u00f4ng n\u1eafm r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 l\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, d\u1eabn \u0111\u1ebfn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu Thu\u1ebf TNDN: C\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n ho\u1eb7c gi\u00e1 mua, l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh: Ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi k\u00ea khai sai, n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng l\u1eadp\/l\u1eadp thi\u1ebfu h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ch\u1eadm n\u1ed9p: T\u00ednh l\u00e3i ch\u1eadm n\u1ed9p tr\u00ean s\u1ed1 thu\u1ebf TNDN b\u1ecb truy thu, x\u1eed ph\u1ea1t th\u1eadm ch\u00ed b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn uy t\u00edn: Vi\u1ec7c b\u1ecb truy thu thu\u1ebf l\u1edbn c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn danh ti\u1ebfng v\u00e0 quan h\u1ec7 c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o th\u00eam:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">Th\u1eddi gian l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_tien_khi_thanh_tra_thue\"><\/span><b>Th\u1ef1c ti\u1ec5n khi thanh tra thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c ti\u1ec5n thanh tra giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam cho th\u1ea5y, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng t\u1eadp trung v\u00e0o 05 \u0111i\u1ec3m r\u1ee7i ro ch\u00ednh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p li\u00ean t\u1ee5c b\u00e1o l\u1ed7 nh\u01b0ng v\u1eabn m\u1edf r\u1ed9ng quy m\u00f4;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn th\u1ea5p b\u1ea5t th\u01b0\u1eddng so v\u1edbi trung b\u00ecnh ng\u00e0nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eeb c\u00f4ng ty m\u1eb9 chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn nh\u01b0ng thi\u1ebfu ch\u1ee9ng c\u1ee9 gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ti\u1ec7m c\u1eadn ho\u1eb7c v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 Local File mang t\u00ednh h\u00ecnh th\u1ee9c, d\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng ph\u00f9 h\u1ee3p FAR.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong \u0111a s\u1ed1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p b\u1ecb \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng ph\u1ea3i do \u201cgi\u00e1 cao hay th\u1ea5p\u201d, m\u00e0 do kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c logic kinh t\u1ebf c\u1ee7a m\u00f4 h\u00ecnh kinh doanh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chien_luoc_tuan_thu_giao_dich_lien_ket_hieu_qua_cho_doanh_nghiep\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec7u qu\u1ea3 cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Thay v\u00ec ch\u1ec9 \u0111\u1ed1i ph\u00f3 khi quy\u1ebft to\u00e1n ho\u1eb7c thanh tra, doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 ch\u1ee7 \u0111\u1ed9ng g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft k\u1ebf m\u00f4 h\u00ecnh FAR ngay t\u1eeb \u0111\u1ea7u khi t\u00e1i c\u1ea5u tr\u00fac t\u1eadp \u0111o\u00e0n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u1ed5n \u0111\u1ecbnh (\u01b0u ti\u00ean TNMM\/CPM);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u1ecbnh k\u1ef3, kh\u00f4ng ch\u1edd \u0111\u1ebfn cu\u1ed1i n\u0103m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft song song v\u1edbi v\u1eadn h\u00e0nh, kh\u00f4ng l\u00e0m \u201cch\u1eefa ch\u00e1y\u201d;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t chi ph\u00ed l\u00e3i vay v\u00e0 d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 h\u00e0ng qu\u00fd \u0111\u1ec3 tr\u00e1nh v\u01b0\u1ee3t tr\u1ea7n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0Chi\u1ebfn l\u01b0\u1ee3c n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro truy thu nhi\u1ec1u n\u0103m, m\u1ed9t r\u1ee7i ro c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng v\u1edbi chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro tu\u00e2n th\u1ee7 l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 doanh nghi\u1ec7p tr\u00e1nh b\u1ecb truy thu thu\u1ebf, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 b\u1ea3o v\u1ec7 uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng. \u00c1p d\u1ee5ng \u0111\u00fang c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, t\u00ednh to\u00e1n EBITDA v\u00e0 l\u1eadp H\u1ed3 s\u01a1 Local File, Master File v\u00e0 CbCR kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn h\u1ee3p l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft, ki\u1ec3m tra H\u1ed3 s\u01a1 ho\u1eb7c mu\u1ed1n t\u01b0 v\u1ea5n ph\u01b0\u01a1ng ph\u00e1p t\u1ed1i \u01b0u cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u1eadn t\u00ecnh v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 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>Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener nofollow\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a>\u00a0\u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cach_tinh_thue_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bi_lo_co_bat_buoc_lap_Ho_so_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p b\u1ecb l\u1ed7 c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Vi\u1ec7c l\u1ed7 hay l\u00e3i kh\u00f4ng ph\u1ea3i ti\u00eau ch\u00ed mi\u1ec5n tr\u1eeb. N\u1ebfu c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 v\u00e0 k\u00ea khai M\u1eabu 01\/GDLK.                    <\/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=\"Khong_vuot_tran_30_EBITDA_thi_co_bi_thanh_tra_chi_phi_lai_vay_khong\"><\/span>Kh\u00f4ng v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA th\u00ec c\u00f3 b\u1ecb thanh tra chi ph\u00ed l\u00e3i vay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1eabn c\u00f3. Tr\u1ea7n 30% ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n. C\u01a1 quan thu\u1ebf c\u00f2n xem x\u00e9t: L\u00e3i su\u1ea5t c\u00f3 ph\u00f9 h\u1ee3p th\u1ecb tr\u01b0\u1eddng kh\u00f4ng, m\u1ee5c \u0111\u00edch vay v\u1ed1n c\u00f3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh hay kh\u00f4ng, b\u00ean cho vay c\u00f3 \u0111\u1ee7 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh.                     <\/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=\"Dich_vu_noi_bo_tu_cong_ty_me_co_phai_luon_bi_loai_chi_phi_khong\"><\/span>D\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eeb c\u00f4ng ty m\u1eb9 c\u00f3 ph\u1ea3i lu\u00f4n b\u1ecb lo\u1ea1i chi ph\u00ed 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. Chi ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn n\u1ebfu doanh nghi\u1ec7p ch\u1ee9ng minh: C\u00f3 ph\u00e1t sinh d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf, d\u1ecbch v\u1ee5 mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf, gi\u00e1 d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, c\u00f3 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd.                     <\/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=\"Khoang_gia_tri_doc_lap_ap_dung_bach_phan_vi_nao\"><\/span>Kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp \u00e1p d\u1ee5ng b\u00e1ch ph\u00e2n v\u1ecb n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, kho\u1ea3ng Arm\u2019s Length Principle \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb 35 \u0111\u1ebfn 75. N\u1ebfu k\u1ebft qu\u1ea3 n\u1eb1m ngo\u00e0i kho\u1ea3ng n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 tr\u1ecb trung v\u1ecb (Median).                    <\/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=\"Co_the_su_dung_du_lieu_so_sanh_nhieu_nam_khong\"><\/span>C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u so s\u00e1nh nhi\u1ec1u n\u0103m kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u01b0\u1ee3c, v\u00e0 trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p n\u00ean s\u1eed d\u1ee5ng d\u1eef li\u1ec7u \u0111a ni\u00ean \u0111\u1ec3: Gi\u1ea3m bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng, ph\u1ea3n \u00e1nh \u0111\u00fang chu k\u1ef3 kinh doanh v\u00e0 t\u0103ng kh\u1ea3 n\u0103ng b\u1ea3o v\u1ec7 khi thanh tra.                    <\/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 b\u1ecb l\u1ed7 c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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C\u01a1 quan thu\u1ebf c\u00f2n xem x\u00e9t: L\u00e3i su\u1ea5t c\u00f3 ph\u00f9 h\u1ee3p th\u1ecb tr\u01b0\u1eddng kh\u00f4ng, m\u1ee5c \u0111\u00edch vay v\u1ed1n c\u00f3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh hay kh\u00f4ng, b\u00ean cho vay c\u00f3 \u0111\u1ee7 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh.\"\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\": \"D\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eeb c\u00f4ng ty m\u1eb9 c\u00f3 ph\u1ea3i lu\u00f4n b\u1ecb lo\u1ea1i chi ph\u00ed 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. Chi ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn n\u1ebfu doanh nghi\u1ec7p ch\u1ee9ng minh: C\u00f3 ph\u00e1t sinh d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf, d\u1ecbch v\u1ee5 mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf, gi\u00e1 d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, c\u00f3 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd.\"\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\": \"Kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp \u00e1p d\u1ee5ng b\u00e1ch ph\u00e2n v\u1ecb n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, kho\u1ea3ng Arm\u2019s Length Principle \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb 35 \u0111\u1ebfn 75. N\u1ebfu k\u1ebft qu\u1ea3 n\u1eb1m ngo\u00e0i kho\u1ea3ng n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 tr\u1ecb trung v\u1ecb (Median).\"\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\": \"C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u so s\u00e1nh nhi\u1ec1u n\u0103m kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u01b0\u1ee3c, v\u00e0 trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p n\u00ean s\u1eed d\u1ee5ng d\u1eef li\u1ec7u \u0111a ni\u00ean \u0111\u1ec3: Gi\u1ea3m bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng, ph\u1ea3n \u00e1nh \u0111\u00fang chu k\u1ef3 kinh doanh v\u00e0 t\u0103ng kh\u1ea3 n\u0103ng b\u1ea3o v\u1ec7 khi thanh tra.\"\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>C\u00e1ch t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ed1t l\u00f5i m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ph\u1ea3i n\u1eafm v\u1eefng \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf t\u1eeb c\u01a1 quan thu\u1ebf. Trong b\u1ed1i c\u1ea3nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1eb7t ch\u1ebd, vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2521,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2519","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\/2519","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=2519"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2519\/revisions"}],"predecessor-version":[{"id":2891,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2519\/revisions\/2891"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2521"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}