{"id":2539,"date":"2025-11-26T21:48:16","date_gmt":"2025-11-27T04:48:16","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2539"},"modified":"2026-04-15T16:29:01","modified_gmt":"2026-04-15T09:29:01","slug":"cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/","title":{"rendered":"Guide on how to identify businesses with related-party transactions."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (GDLK) l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, tr\u00e1nh r\u1ee7i ro chuy\u1ec3n gi\u00e1 v\u00e0 c\u00e1c ch\u1ebf t\u00e0i thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf li\u00ean t\u1ee5c t\u0103ng c\u01b0\u1eddng thanh tra, ki\u1ec3m tra, vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c ti\u00eau ch\u00ed ph\u00e1p l\u00fd \u0111i k\u00e8m kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ph\u00f2ng ng\u1eeba r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu, x\u1eed ph\u1ea1t, m\u00e0 c\u00f2n c\u1ee7ng c\u1ed1 t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 uy t\u00edn qu\u1ea3n tr\u1ecb. B\u00e0i vi\u1ebft n\u00e0y \u0111\u00f3ng vai tr\u00f2 l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, gi\u00fap b\u1ea1n \u0111i s\u00e2u v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a GDLK, gi\u1ea3i th\u00edch c\u1eb7n k\u1ebd c\u00e1c ti\u00eau ch\u00ed v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo 4 nh\u00f3m quan h\u1ec7 c\u1ed1t l\u00f5i. M\u1ecdi ph\u00e2n t\u00edch \u0111\u1ec1u d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng \u0111i\u1ec1u ch\u1ec9nh l\u0129nh v\u1ef1c n\u00e0y.\u00a0<\/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-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Khai_niem_Ben_lien_ket\" >Kh\u00e1i ni\u1ec7m B\u00ean li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Khai_niem_Giao_dich_lien_ket\" >Kh\u00e1i ni\u1ec7m Giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Huong_dan_chi_tiet_cac_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\" >H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_1_Quan_he_ve_So_huu_von\" >Nh\u00f3m 1: Quan h\u1ec7 v\u1ec1 S\u1edf h\u1eefu v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_2_Quan_he_ve_kiem_soat_quan_ly_va_vay_von\" >Nh\u00f3m 2: Quan h\u1ec7 v\u1ec1 ki\u1ec3m so\u00e1t qu\u1ea3n l\u00fd v\u00e0 vay v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_3_Quan_he_phu_thuoc_ve_kinh_te_va_tai_san_vo_hinh\" >Nh\u00f3m 3: Quan h\u1ec7 ph\u1ee5 thu\u1ed9c v\u1ec1 kinh t\u1ebf v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_4_Cac_quan_he_khac\" >Nh\u00f3m 4: C\u00e1c quan h\u1ec7 kh\u00e1c<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Truong_hop_Quan_he_Ban_chat\" >Tr\u01b0\u1eddng h\u1ee3p Quan h\u1ec7 B\u1ea3n ch\u1ea5t<\/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\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Phan_biet_Quan_he_lien_ket_va_Giao_dich_lien_ket\" >Ph\u00e2n bi\u1ec7t Quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 Giao d\u1ecbch 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Trach_nhiem_ke_khai_va_cach_tinh_Giao_dich_lien_ket\" >Tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 c\u00e1ch t\u00ednh 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Cach_ke_khai_Phu_luc_Giao_dich_lien_ket\" >C\u00e1ch k\u00ea khai Ph\u1ee5 l\u1ee5c 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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Mau_ke_khai\" >M\u1eabu k\u00ea khai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Cach_tinh_giao_dich_lien_ket_Dieu_chinh_gia\" >C\u00e1ch t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft (\u0110i\u1ec1u ch\u1ec9nh gi\u00e1)<\/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-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Trach_nhiem_lap_Ho_so_xac_dinh_gia_GDLK\" >Tr\u00e1ch nhi\u1ec7m l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK\u00a0<\/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\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Cac_truong_hop_duoc_Mien_tru_ke_khai_va_lap_Ho_so_xac_dinh_gia\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Mi\u1ec5n tr\u1eeb k\u00ea khai v\u00e0 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Hau_qua_phap_ly_nghiem_trong_khi_khong_xac_dinh_duoc_co_giao_dich_lien_ket\" >H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng khi kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00f3 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Rui_ro_An_dinh_thue\" >R\u1ee7i ro \u1ea4n \u0111\u1ecbnh thu\u1ebf<\/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-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Xu_phat_vi_pham_Hanh_chinh\" >X\u1eed ph\u1ea1t vi ph\u1ea1m H\u00e0nh ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Tac_dong_den_uy_tin_va_quan_tri\" >T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn uy t\u00edn v\u00e0 qu\u1ea3n tr\u1ecb<\/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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Chu_dong_ra_soat_va_tuan_thu\" >Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 tu\u00e2n th\u1ee7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Doanh_nghiep_co_quan_he_lien_ket_nhung_khong_phat_sinh_giao_dich_thi_co_phai_ke_khai_GDLK_khong\" >Doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch th\u00ec c\u00f3 ph\u1ea3i k\u00ea khai GDLK kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Giao_dich_vay_von_tu_ngan_hang_co_bi_coi_la_giao_dich_lien_ket_khong\" >Giao d\u1ecbch vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb coi l\u00e0 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-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Doanh_nghiep_nho_co_doanh_thu_thap_co_phai_lap_Ho_so_xac_dinh_gia_khong\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 doanh thu th\u1ea5p c\u00f3 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh 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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Doanh_nghiep_ke_khai_sai_GDLK_co_the_bi_truy_thu_trong_bao_lau\" >Doanh nghi\u1ec7p k\u00ea khai sai GDLK c\u00f3 th\u1ec3 b\u1ecb truy thu trong bao l\u00e2u?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_Ben_lien_ket\"><\/span><b>Kh\u00e1i ni\u1ec7m B\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP B\u00ean li\u00ean k\u1ebft (hay quan h\u1ec7 li\u00ean k\u1ebft) \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u1ec1 s\u1edf h\u1eefu v\u1ed1n, ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c qu\u1ea3n l\u00fd, d\u1eabn \u0111\u1ebfn kh\u1ea3 n\u0103ng m\u1ed9t b\u00ean c\u00f3 th\u1ec3 chi ph\u1ed1i quy\u1ebft \u0111\u1ecbnh c\u1ee7a b\u00ean kia trong c\u00e1c giao d\u1ecbch kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_Giao_dich_lien_ket\"><\/span><b>Kh\u00e1i ni\u1ec7m Giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft (GDLK) l\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong quan h\u1ec7 kinh doanh, mua b\u00e1n, cung c\u1ea5p, trao \u0111\u1ed5i gi\u1eefa c\u00e1c B\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi GDLK: R\u1ea5t r\u1ed9ng, bao g\u1ed3m mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, cho thu\u00ea t\u00e0i s\u1ea3n, cho vay v\u1ed1n (ti\u1ec1n g\u1eedi ho\u1eb7c ti\u1ec1n vay), chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (b\u1ea3n quy\u1ec1n, th\u01b0\u01a1ng hi\u1ec7u), th\u1ecfa thu\u1eadn ph\u00e2n chia chi ph\u00ed,&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau qu\u1ea3n l\u00fd: C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd GDLK \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle), t\u1ee9c l\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft ph\u1ed5 bi\u1ebfn bao g\u1ed3m: b\u00e1n h\u00e0ng v\u1edbi gi\u00e1 th\u1ea5p, mua h\u00e0ng v\u1edbi gi\u00e1 cao, tr\u1ea3 l\u00e3i vay cao h\u01a1n th\u1ecb tr\u01b0\u1eddng, tr\u1ea3 ph\u00ed b\u1ea3n quy\u1ec1n ho\u1eb7c d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd kh\u00f4ng c\u00f3 c\u0103n c\u1ee9, v.v. T\u1ea5t c\u1ea3 \u0111\u1ec1u nh\u1eb1m chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t cao sang n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p. \u0110\u1ec3 bi\u1ebft c\u1ee5 th\u1ec3 t\u1eebng h\u00ecnh th\u1ee9c, ho\u1ea1t \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o v\u00e0 c\u00f3 vi ph\u1ea1m Lu\u1eadt hay kh\u00f4ng?<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft: <\/b><a href=\"https:\/\/giaodichlienket.man.net.vn\/cac-hinh-thuc-chuyen-gia-va-quy-dinh\/\"><span style=\"font-weight: 400;\">C\u00e1c h\u00ecnh th\u1ee9c Chuy\u1ec3n gi\u00e1 ph\u1ed5 bi\u1ebfn<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cac_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng 10 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1ec3 d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng, ch\u00fang ta c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i 10 tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u00e0nh 4 nh\u00f3m quan h\u1ec7 c\u1ed1t l\u00f5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Quan_he_ve_So_huu_von\"><\/span><b>Nh\u00f3m 1: Quan h\u1ec7 v\u1ec1 S\u1edf h\u1eefu v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_3806\" aria-describedby=\"caption-attachment-3806\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3806\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-theo-quan-he-so-huu-von-1.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-theo-quan-he-so-huu-von-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-theo-quan-he-so-huu-von-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-theo-quan-he-so-huu-von-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-theo-quan-he-so-huu-von-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-theo-quan-he-so-huu-von-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3806\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP hay kh\u00f4ng, y\u1ebfu t\u1ed1 s\u1edf h\u1eefu v\u00e0 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u. C\u00e1c m\u1ed1i quan h\u1ec7 n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n th\u00f4ng qua t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp ho\u1eb7c vi\u1ec7c m\u1ed9t b\u00ean c\u00f3 quy\u1ec1n chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb c\u1ee7a b\u00ean c\u00f2n l\u1ea1i. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00f4 t\u1ea3<\/b><\/td>\n<td style=\"text-align: center;\"><b>V\u00ed d\u1ee5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp t\u1eeb 25% v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A s\u1edf h\u1eefu 30% v\u1ed1n \u0111i\u1ec1u l\u1ec7 C\u00f4ng ty B d\u1eabn t\u1edbi A v\u00e0 B l\u00e0 B\u00ean li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu gi\u00e1n ti\u1ebfp qua b\u00ean th\u1ee9 ba<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 t\u1eeb 25% v\u1ed1n g\u00f3p do c\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C s\u1edf h\u1eefu 40% v\u1ed1n C\u00f4ng ty X v\u00e0 35% v\u1ed1n C\u00f4ng ty Y. D\u1eabn \u0111\u1ebfn X v\u00e0 Y l\u00e0 B\u00ean li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, nh\u00e2n s\u1ef1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">B\u00ean th\u1ee9 ba v\u1eeba n\u1eafm gi\u1eef t\u1eeb 25% v\u1ed1n g\u00f3p c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, v\u1eeba l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t ho\u1eb7c c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p c\u00f2n l\u1ea1i.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">A \u1edf h\u1eefu 50% B; B s\u1edf h\u1eefu 60% C. A s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp 30% C d\u1eabn \u0111\u1ebfn A v\u00e0 C l\u00e0 B\u00ean li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c ti\u00eau ch\u00ed tr\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu nhanh \u0111\u1ec3 nh\u1eadn bi\u1ebft m\u00ecnh c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng. Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t trong c\u00e1c k\u1ef3 thanh tra, ki\u1ec3m tra sau n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Quan_he_ve_kiem_soat_quan_ly_va_vay_von\"><\/span><b>Nh\u00f3m 2: Quan h\u1ec7 v\u1ec1 ki\u1ec3m so\u00e1t qu\u1ea3n l\u00fd v\u00e0 vay v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda r\u00f5 r\u00e0ng c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t trong nh\u00f3m quan h\u1ec7 ki\u1ec3m so\u00e1t qu\u1ea3n l\u00fd v\u00e0 vay v\u1ed1n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn tr\u1ef1c quan c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd v\u00e0 c\u00e1ch ph\u00e2n t\u00edch th\u1ef1c ti\u1ec5n, t\u1eeb \u0111\u00f3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng r\u00e0 so\u00e1t v\u00e0 \u00e1p d\u1ee5ng v\u00e0o qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 Quan h\u1ec7 ki\u1ec3m so\u00e1t qu\u1ea3n l\u00fd v\u00e0 vay v\u1ed1n.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00f4 t\u1ea3<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00e2n t\u00edch v\u00e0 v\u00ed d\u1ee5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh ch\u1ee7 ch\u1ed1t<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t b\u1edfi c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c, trong \u0111\u00f3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean Ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c gi\u1eef c\u00e1c v\u1ecb tr\u00ed qu\u1ea3n l\u00fd tr\u1ecdng y\u1ebfu c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cao nh\u1ea5t.<\/span><\/td>\n<td style=\"text-align: left;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n A \u0111\u1ed3ng th\u1eddi l\u00e0 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty X v\u00e0 Ch\u1ee7 t\u1ecbch H\u0110QT C\u00f4ng ty Y. N\u1ebfu c\u00e1c v\u1ecb tr\u00ed n\u00e0y t\u1ea1o ra quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1eb7c chi\u1ebfm \u0111a s\u1ed1 trong b\u1ed9 m\u00e1y l\u00e3nh \u0111\u1ea1o, X v\u00e0 Y \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<p><b>\u00dd ngh\u0129a:<\/b><span style=\"font-weight: 400;\"> S\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1 l\u00e0 m\u1ed9t trong nh\u1eefng c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft quan tr\u1ecdng nh\u1ea5t, v\u00ec n\u00f3 t\u1ea1o ra \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, chi\u1ebfn l\u01b0\u1ee3c v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh doanh gi\u1eefa hai b\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 vay v\u1ed1n ho\u1eb7c b\u1ea3o l\u00e3nh v\u1ed1n<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh\u00a0 nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho vay cho doanh nghi\u1ec7p kh\u00e1c, khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n hai \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n vay ho\u1eb7c b\u1ea3o l\u00e3nh t\u1eeb 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean nh\u1eadn v\u1ed1n;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n vay ho\u1eb7c b\u1ea3o l\u00e3nh chi\u1ebfm tr\u00ean 50% t\u1ed5ng n\u1ee3 trung d\u00e0i h\u1ea1n c\u1ee7a b\u00ean nh\u1eadn v\u1ed1n.<\/span><\/td>\n<td style=\"text-align: left;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu kho\u1ea3n vay \u0111\u1ebfn t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp (ng\u00e2n h\u00e0ng) th\u00ec kh\u00f4ng t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft, tr\u1eeb khi kho\u1ea3n vay n\u00e0y \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba li\u00ean k\u1ebft.<\/span><\/p>\n<p><b>\u00dd ngh\u0129a:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c li\u00ean k\u1ebft th\u00f4ng qua s\u1ef1 ph\u1ee5 thu\u1ed9c t\u00e0i ch\u00ednh, cho ph\u00e9p b\u00ean cho vay ho\u1eb7c b\u1ea3o l\u00e3nh c\u00f3 kh\u1ea3 n\u0103ng chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u00ean nh\u1eadn v\u1ed1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, th\u00f4ng qua b\u1ea3ng tr\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n c\u00e1c tr\u01b0\u1eddng h\u1ee3p quan h\u1ec7 li\u00ean k\u1ebft quan tr\u1ecdng nh\u1ea5t v\u1ec1 ki\u1ec3m so\u00e1t nh\u00e2n s\u1ef1 v\u00e0 vay v\u1ed1n, t\u1eeb \u0111\u00f3 \u00e1p d\u1ee5ng c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c ti\u00eau ch\u00ed n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, \u0111\u1ed3ng th\u1eddi c\u1ee7ng c\u1ed1 t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Quan_he_phu_thuoc_ve_kinh_te_va_tai_san_vo_hinh\"><\/span><b>Nh\u00f3m 3: Quan h\u1ec7 ph\u1ee5 thu\u1ed9c v\u1ec1 kinh t\u1ebf v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh t\u1eeb s\u1ef1 ph\u1ee5 thu\u1ed9c kinh t\u1ebf v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o 3 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh, m\u00f4 t\u1ea3 chi ti\u1ebft v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c t\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 Quan h\u1ec7 ph\u1ee5 thu\u1ed9c kinh t\u1ebf v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00f4 t\u1ea3<\/b><\/td>\n<td style=\"text-align: center;\"><b>V\u00ed d\u1ee5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ph\u1ee5 thu\u1ed9c ngu\u1ed3n nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c \u0111\u1ea7u ra<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p cung c\u1ea5p tr\u00ean 50% nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o ho\u1eb7c tr\u00ean 50% s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra cho doanh nghi\u1ec7p kh\u00e1c.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb giao d\u1ecbch t\u00ednh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch l\u1edbn nh\u1ea5t trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u00f4ng ty Z l\u00e0 nh\u00e0 cung c\u1ea5p \u0111\u1ed9c quy\u1ec1n v\u1eadt li\u1ec7u cho C\u00f4ng ty Q, doanh s\u1ed1 chi\u1ebfm 60% t\u1ed5ng chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u c\u1ee7a Q. Z v\u00e0 Q l\u00e0 B\u00ean li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng T\u00e0i s\u1ea3n V\u00f4 h\u00ecnh<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 c\u00f3 b\u00ean th\u1ee9 ba li\u00ean k\u1ebft ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh bao g\u1ed3m th\u01b0\u01a1ng hi\u1ec7u, c\u00f4ng ngh\u1ec7, b\u00ed quy\u1ebft; ki\u1ec3m so\u00e1t t\u1eeb b\u00ean th\u1ee9 ba l\u00e0 m\u1ea5u ch\u1ed1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh GDLK.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean th\u1ee9 ba li\u00ean k\u1ebft ki\u1ec3m so\u00e1t; vi\u1ec7c s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ph\u1ed1i b\u1edfi b\u00ean th\u1ee9 ba li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ph\u1ee5 thu\u1ed9c v\u00e0o Chi ph\u00ed D\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1eadn tr\u00ean 50% chi ph\u00ed d\u1ecbch v\u1ee5 t\u1eeb b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 li\u00ean k\u1ebft.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c d\u1ecbch v\u1ee5 IT, k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd\u2026<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u00f4ng\u00a0 ty A (Vi\u1ec7t Nam) nh\u1eadn d\u1ecbch v\u1ee5 IT, k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd t\u1eeb C\u00f4ng ty B (n\u01b0\u1edbc ngo\u00e0i), chi ph\u00ed chi\u1ebfm 55% t\u1ed5ng chi ph\u00ed d\u1ecbch v\u1ee5 c\u1ee7a A. A v\u00e0 B l\u00e0 B\u00ean li\u00ean k\u1ebft<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, 3 tr\u01b0\u1eddng h\u1ee3p tr\u00ean cho th\u1ea5y c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean quan h\u1ec7 s\u1edf h\u1eefu hay ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp, m\u00e0 c\u00f2n bao g\u1ed3m c\u00e1c m\u1ed1i quan h\u1ec7 ph\u1ee5 thu\u1ed9c v\u1ec1 ngu\u1ed3n nguy\u00ean li\u1ec7u, chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c ti\u00eau ch\u00ed n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 ph\u00f2ng ng\u1eeba r\u1ee7i ro thu\u1ebf li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_4_Cac_quan_he_khac\"><\/span><b>Nh\u00f3m 4: C\u00e1c quan h\u1ec7 kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t v\u00e0 ph\u1ee5 thu\u1ed9c kinh t\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f2n m\u1edf r\u1ed9ng ph\u1ea1m vi nh\u1eadn di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft th\u00f4ng qua c\u00e1c quan h\u1ec7 mang t\u00ednh b\u1ea3n ch\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y cho ph\u00e9p c\u01a1 quan thu\u1ebf xem x\u00e9t nh\u1eefng m\u1ed1i quan h\u1ec7 ho\u1eb7c th\u1ecfa thu\u1eadn \u0111\u1eb7c th\u00f9, d\u00f9 kh\u00f4ng \u0111\u1ea1t t\u1ef7 l\u1ec7 v\u1ed1n ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3, nh\u01b0ng c\u00f3 \u1ea3nh h\u01b0\u1edfng th\u1ef1c t\u1ebf \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t &#8211; kinh doanh v\u00e0 \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch, nh\u1eb1m ch\u1ed1ng chuy\u1ec3n gi\u00e1 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_Quan_he_Ban_chat\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p Quan h\u1ec7 B\u1ea3n ch\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng th\u1ef1c t\u1ebf \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch \u0111\u1ec3 ch\u1ed1ng chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00dd ngh\u0129a: \u0110\u00e2y l\u00e0 \u0111i\u1ec1u kho\u1ea3n m\u1edf, cho ph\u00e9p c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c. V\u00ed d\u1ee5: D\u00f9 t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p kh\u00f4ng \u0111\u1ea1t 25%, nh\u01b0ng c\u00f3 th\u1ecfa thu\u1eadn \u0111\u1ed9c quy\u1ec1n ho\u1eb7c cam k\u1ebft h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t mang t\u00ednh chi ph\u1ed1i, th\u00ec v\u1eabn c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 B\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_Quan_he_lien_ket_va_Giao_dich_lien_ket\"><\/span><b>Ph\u00e2n bi\u1ec7t Quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 Giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p l\u00e0: &#8220;C\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ph\u00e2n bi\u1ec7t gi\u1eefa &#8220;B\u00ean li\u00ean k\u1ebft&#8221; v\u00e0 &#8220;Giao d\u1ecbch li\u00ean k\u1ebft&#8221; l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng trong c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> Ph\u00e2n bi\u1ec7t gi\u1eefa c\u00f3 Quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 Giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00ean li\u00ean k\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>Giao d\u1ecbch li\u00ean k\u1ebft<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">M\u1ed1i quan h\u1ec7 ph\u00e1p l\u00fd, s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean vi\u1ec7c ph\u00e1t sinh giao d\u1ecbch th\u1ef1c t\u1ebf gi\u1eefa c\u00e1c B\u00ean li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u1ebfu v\u01b0\u1ee3t ng\u01b0\u1ee1ng.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ch\u1eafc ch\u1eafn ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 b\u1ea3ng tr\u00ean cho th\u1ea5y, B\u00ean li\u00ean k\u1ebft v\u00e0 Giao d\u1ecbch li\u00ean k\u1ebft m\u1eb7c d\u00f9 li\u00ean quan m\u1eadt thi\u1ebft nh\u01b0ng c\u00f3 b\u1ea3n ch\u1ea5t v\u00e0 ph\u1ea1m vi kh\u00e1c nhau. B\u00ean li\u00ean k\u1ebft l\u00e0 m\u1ed1i quan h\u1ec7 ph\u00e1p l\u00fd v\u00e0 ki\u1ec3m so\u00e1t, trong khi giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh th\u1ef1c t\u1ebf. Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 hai kh\u00e1i ni\u1ec7m n\u00e0y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, t\u1eeb \u0111\u00f3 ph\u00f2ng ng\u1eeba r\u1ee7i ro thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_ke_khai_va_cach_tinh_Giao_dich_lien_ket\"><\/span><b>Tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 c\u00e1ch t\u00ednh Giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3805\" aria-describedby=\"caption-attachment-3805\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3805\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thuc-hien-trach-nhiem-ke-khai-1.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m k\u00ea khai\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thuc-hien-trach-nhiem-ke-khai-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thuc-hien-trach-nhiem-ke-khai-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thuc-hien-trach-nhiem-ke-khai-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thuc-hien-trach-nhiem-ke-khai-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thuc-hien-trach-nhiem-ke-khai-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3805\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m k\u00ea khai<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c GDLK \u0111\u00e3 ph\u00e1t sinh, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_ke_khai_Phu_luc_Giao_dich_lien_ket\"><\/span><b>C\u00e1ch k\u00ea khai Ph\u1ee5 l\u1ee5c Giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 GDLK ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) h\u00e0ng n\u0103m.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_ke_khai\"><\/span><b>M\u1eabu k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng M\u1eabu s\u1ed1 01\/GDLK ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, bao g\u1ed3m 4 ph\u1ea7n ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n I: Th\u00f4ng tin chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n II: X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft (k\u00ea khai h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n III: K\u00ea khai th\u00f4ng tin GDLK v\u00e0 k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n IV: L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_giao_dich_lien_ket_Dieu_chinh_gia\"><\/span><b>C\u00e1ch t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft (\u0110i\u1ec1u ch\u1ec9nh gi\u00e1)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;C\u00e1ch t\u00ednh Giao d\u1ecbch li\u00ean k\u1ebft&#8221; th\u1ef1c ch\u1ea5t l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 GDLK theo Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. \u0110\u00e2y l\u00e0 c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Comparable Uncontrolled Price &#8211; CUP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (Resale Price Method &#8211; RPM).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (Cost Plus Method &#8211; CPM).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p l\u1ee3i nhu\u1eadn thu\u1ea7n (Transactional Net Margin Method &#8211; TNMM).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (Profit Split Method &#8211; PSM).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp: Doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh GDLK c\u1ee7a m\u00ecnh n\u1eb1m trong kho\u1ea3ng gi\u00e1 ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn chu\u1ea9n c\u1ee7a c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp so s\u00e1nh \u0111\u01b0\u1ee3c. N\u1ebfu kh\u00f4ng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_lap_Ho_so_xac_dinh_gia_GDLK\"><\/span><b>Tr\u00e1ch nhi\u1ec7m l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c k\u00ea khai, doanh nghi\u1ec7p c\u00f2n c\u00f3 tr\u00e1ch nhi\u1ec7m chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 TP \u0111\u1ec3 ch\u1ee9ng minh c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 vi\u1ec7c \u0111\u1ecbnh gi\u00e1 GDLK l\u00e0 h\u1ee3p l\u00fd. H\u1ed3 s\u01a1 TP bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 Qu\u1ed1c gia (Local File): Chi ti\u1ebft v\u1ec1 doanh nghi\u1ec7p, GDLK \u0111\u00e3 ph\u00e1t sinh, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng v\u00e0 so s\u00e1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 To\u00e0n c\u1ea7u (Master File): Th\u00f4ng tin t\u1ed5ng quan v\u1ec1 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR): D\u00e0nh cho t\u1eadp \u0111o\u00e0n l\u1edbn c\u00f3 doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_Mien_tru_ke_khai_va_lap_Ho_so_xac_dinh_gia\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Mi\u1ec5n tr\u1eeb k\u00ea khai v\u00e0 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 cung c\u1ea5p c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 X\u00e1c \u0111\u1ecbnh Gi\u00e1, gi\u00fap gi\u1ea3m g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 cho c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf ho\u1eb7c c\u00f3 r\u1ee7i ro chuy\u1ec3n gi\u00e1 th\u1ea5p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 n\u1ebfu \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 Quy m\u00f4 v\u00e0 Gi\u00e1 tr\u1ecb Giao d\u1ecbch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 VN\u0110;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 GDLK ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 VN\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 Hi\u1ec7u l\u1ef1c Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) v\u00e0 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Th\u1ecfa thu\u1eadn n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 R\u1ee7i ro chuy\u1ec3n gi\u00e1 th\u1ea5p (GDLK \u0111\u01a1n gi\u1ea3n):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch 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;\">\u00c1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft (t\u1ee9c l\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3 hai b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong k\u1ef3 t\u00ednh thu\u1ebf (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh);<\/span><\/li>\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;\">\u00c1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf TNDN tr\u00ean doanh thu thu\u1ea7n, sau khi \u0111\u00e3 tr\u1eeb \u0111i chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean, \u0111\u1ed1i v\u1edbi s\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf v\u00e0 \u0111\u1ed1i v\u1edbi gia c\u00f4ng l\u00e0 t\u1eeb 15% tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/mien-lap-ho-so-giao-dich-lien-ket\/\">Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 GDLK v\u00e0o M\u1eabu 01 (Ph\u1ee5 l\u1ee5c GDLK k\u00e8m theo Quy\u1ebft to\u00e1n TNDN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (gi\u00e1 ph\u1ea3i n\u1eb1m trong kho\u1ea3ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_nghiem_trong_khi_khong_xac_dinh_duoc_co_giao_dich_lien_ket\"><\/span><b>H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng khi kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_3804\" aria-describedby=\"caption-attachment-3804\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3804\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-hau-qua-nghiem-trong-neu-xac-dinh-sai.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng n\u1ebfu x\u00e1c \u0111\u1ecbnh sai\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-hau-qua-nghiem-trong-neu-xac-dinh-sai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-hau-qua-nghiem-trong-neu-xac-dinh-sai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-hau-qua-nghiem-trong-neu-xac-dinh-sai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-hau-qua-nghiem-trong-neu-xac-dinh-sai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-hau-qua-nghiem-trong-neu-xac-dinh-sai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3804\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng n\u1ebfu x\u00e1c \u0111\u1ecbnh sai<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t thi\u1ebfu s\u00f3t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, m\u00e0 c\u00f2n k\u00e9o theo nh\u1eefng h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng tr\u00ean nhi\u1ec1u ph\u01b0\u01a1ng di\u1ec7n: t\u1eeb r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf, truy thu thu\u1ebf v\u00e0 l\u00e3i ch\u1eadm n\u1ed9p, \u0111\u1ebfn c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c t\u1edbi uy t\u00edn, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. C\u00e1c h\u1eadu qu\u1ea3 n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch chi ti\u1ebft theo t\u1eebng kh\u00eda c\u1ea1nh c\u1ee5 th\u1ec3 nh\u01b0: R\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn uy t\u00edn v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_An_dinh_thue\"><\/span><b>R\u1ee7i ro \u1ea4n \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh gi\u00e1 GDLK: \u0110i\u1ec1u ch\u1ec9nh gi\u00e1 GDLK theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf: Y\u00eau c\u1ea7u doanh nghi\u1ec7p n\u1ed9p ph\u1ea7n thu\u1ebf TNDN ch\u00eanh l\u1ec7ch, k\u00e8m theo l\u00e3i ch\u1eadm n\u1ed9p (t\u00ednh t\u1eeb ng\u00e0y \u0111\u1ebfn h\u1ea1n n\u1ed9p t\u1edd khai)<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_Hanh_chinh\"><\/span><b>X\u1eed ph\u1ea1t vi ph\u1ea1m H\u00e0nh ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t h\u00e0nh vi khai sai: Ph\u1ea1t ti\u1ec1n do khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t h\u00e0nh vi kh\u00f4ng k\u00ea khai: Ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin GDLK.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t do kh\u00f4ng l\u1eadp ho\u1eb7c kh\u00f4ng cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1: M\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 r\u1ea5t l\u1edbn n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 H\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u khi c\u01a1 quan thu\u1ebf thanh tra.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_den_uy_tin_va_quan_tri\"><\/span><b>T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn uy t\u00edn v\u00e0 qu\u1ea3n tr\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t kh\u00f4ng ch\u1ec9 g\u00e2y thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn uy t\u00edn doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p \u0111ang t\u00ecm ki\u1ebfm \u0111\u1ea7u t\u01b0, M&amp;A, ho\u1eb7c l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<p data-pm-slice=\"1 1 [&quot;bullet_list&quot;,{},&quot;list_item&quot;,{}]\"><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf GDLK l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_ra_soat_va_tuan_thu\"><\/span><b>Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf m\u00e0 c\u00f2n l\u00e0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh quan tr\u1ecdng. Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 cung c\u1ea5p khung ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, chi ti\u1ebft v\u1edbi 10 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 r\u00e0 so\u00e1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3: H\u00e0ng n\u0103m, l\u1eadp s\u01a1 \u0111\u1ed3 quan h\u1ec7 s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo 4 nh\u00f3m quan h\u1ec7 (v\u1ed1n, ki\u1ec3m so\u00e1t, t\u00e0i ch\u00ednh, kinh t\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 GDLK: Ki\u1ec3m tra xem c\u00f3 giao d\u1ecbch n\u00e0o ph\u00e1t sinh gi\u1eefa c\u00e1c B\u00ean li\u00ean k\u1ebft kh\u00f4ng.<\/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: \u0110\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb, ch\u1ee7 \u0111\u1ed9ng l\u1eadp H\u1ed3 s\u01a1 theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, s\u1eed d\u1ee5ng c\u00e1ch t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean c\u00e1c ph\u01b0\u01a1ng ph\u00e1p chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 GDLK kh\u00f4ng ch\u1ec9 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro thanh tra thu\u1ebf m\u00e0 c\u00f2n gi\u00fap t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p v\u00e0 b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u1ea7n t\u00ecm hi\u1ec3u chuy\u00ean s\u00e2u h\u01a1n v\u1ec1 c\u00e1ch k\u00ea khai Ph\u1ee5 l\u1ee5c Giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p trong t\u1eadp \u0111o\u00e0n c\u1ee7a m\u00ecnh. H\u00e3y li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: 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: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_quan_he_lien_ket_nhung_khong_phat_sinh_giao_dich_thi_co_phai_ke_khai_GDLK_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch th\u00ec c\u00f3 ph\u1ea3i k\u00ea khai GDLK kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ch\u1ec9 khi ph\u00e1t sinh giao d\u1ecbch th\u1ef1c t\u1ebf gi\u1eefa c\u00e1c B\u00ean li\u00ean k\u1ebft th\u00ec doanh nghi\u1ec7p m\u1edbi ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c Giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 l\u01b0u h\u1ed3 s\u01a1 v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft, v\u00ec n\u1ebfu trong n\u0103m t\u00e0i ch\u00ednh sau c\u00f3 ph\u00e1t sinh giao d\u1ecbch, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 truy x\u00e9t l\u1ea1i m\u1ed1i quan h\u1ec7 n\u00e0y.                    <\/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=\"Giao_dich_vay_von_tu_ngan_hang_co_bi_coi_la_giao_dich_lien_ket_khong\"><\/span>Giao d\u1ecbch vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb coi l\u00e0 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\tKh\u00f4ng, trong \u0111a s\u1ed1 tr\u01b0\u1eddng h\u1ee3p. Kho\u1ea3n vay t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp (ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh) kh\u00f4ng t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft, tr\u1eeb khi: Kho\u1ea3n vay \u0111\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh b\u1edfi m\u1ed9t b\u00ean li\u00ean k\u1ebft, ho\u1eb7c Ng\u00e2n h\u00e0ng cho vay th\u1ef1c ch\u1ea5t ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a b\u00ean li\u00ean k\u1ebft. \u0110i\u1ec3m n\u00e0y r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft qua vay v\u1ed1n.                    <\/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_nho_co_doanh_thu_thap_co_phai_lap_Ho_so_xac_dinh_gia_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 doanh thu th\u1ea5p c\u00f3 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh 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\t\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 , n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ki\u1ec7n: T\u1ed5ng doanh thu &lt; 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 T\u1ed5ng gi\u00e1 tr\u1ecb GDLK &lt; 30 t\u1ef7 \u0111\u1ed3ng.                    <\/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_ke_khai_sai_GDLK_co_the_bi_truy_thu_trong_bao_lau\"><\/span>Doanh nghi\u1ec7p k\u00ea khai sai GDLK c\u00f3 th\u1ec3 b\u1ecb truy thu trong bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf: Th\u1eddi hi\u1ec7u truy thu th\u00f4ng th\u01b0\u1eddng l\u00e0 10 n\u0103m, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 k\u00e9o d\u00e0i h\u01a1n. V\u00ec v\u1eady, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang GDLK ngay t\u1eeb \u0111\u1ea7u l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p l\u00e2u d\u00e0i.                    <\/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 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch th\u00ec c\u00f3 ph\u1ea3i k\u00ea khai GDLK 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. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ch\u1ec9 khi ph\u00e1t sinh giao d\u1ecbch th\u1ef1c t\u1ebf gi\u1eefa c\u00e1c B\u00ean li\u00ean k\u1ebft th\u00ec doanh nghi\u1ec7p m\u1edbi ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c Giao d\u1ecbch li\u00ean k\u1ebft. 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Kho\u1ea3n vay t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp (ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh) kh\u00f4ng t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft, tr\u1eeb khi: Kho\u1ea3n vay \u0111\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh b\u1edfi m\u1ed9t b\u00ean li\u00ean k\u1ebft, ho\u1eb7c Ng\u00e2n h\u00e0ng cho vay th\u1ef1c ch\u1ea5t ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a b\u00ean li\u00ean k\u1ebft. \u0110i\u1ec3m n\u00e0y r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft qua vay v\u1ed1n.\"\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 nh\u1ecf c\u00f3 doanh thu th\u1ea5p c\u00f3 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh 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\": \"\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 , n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ki\u1ec7n: T\u1ed5ng doanh thu &lt; 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 T\u1ed5ng gi\u00e1 tr\u1ecb GDLK &lt; 30 t\u1ef7 \u0111\u1ed3ng.\"\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 k\u00ea khai sai GDLK c\u00f3 th\u1ec3 b\u1ecb truy thu trong bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf: Th\u1eddi hi\u1ec7u truy thu th\u00f4ng th\u01b0\u1eddng l\u00e0 10 n\u0103m, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 k\u00e9o d\u00e0i h\u01a1n. V\u00ec v\u1eady, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang GDLK ngay t\u1eeb \u0111\u1ea7u l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p l\u00e2u d\u00e0i.\"\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: justify;\"><em><b>Bi\u00ean t\u1eadp MAN &#8211; Master Accountant Network<\/b><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (GDLK) l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, tr\u00e1nh r\u1ee7i ro chuy\u1ec3n gi\u00e1 v\u00e0 c\u00e1c ch\u1ebf t\u00e0i thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf li\u00ean t\u1ee5c t\u0103ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3803,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2539","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\/2539","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=2539"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2539\/revisions"}],"predecessor-version":[{"id":3807,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2539\/revisions\/3807"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3803"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}