{"id":2585,"date":"2025-12-06T03:41:34","date_gmt":"2025-12-06T10:41:34","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2585"},"modified":"2025-12-24T18:44:48","modified_gmt":"2025-12-25T01:44:48","slug":"ke-khai-to-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/","title":{"rendered":"One mistake can lead to a mile-long journey: The most accurate guide to declaring a related party transaction declaration"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn r\u1ee7i ro thanh tra, truy thu thu\u1ebf c\u1ee7a m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft. Vi\u1ec7c k\u00ea khai thi\u1ebfu, sai, ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi chi ph\u00ed \u0111i\u1ec1u ch\u1ec9nh r\u1ea5t l\u1edbn, th\u1eadm ch\u00ed b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh, nguy\u00ean t\u1eafc v\u00e0 c\u00e1ch th\u1ee9c l\u1eadp T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 c\u00f3 c\u01a1 s\u1edf k\u1ef9 thu\u1eadt v\u1eefng ch\u1eafc.<\/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\/ke-khai-to-khai-giao-dich-lien-ket\/#Huong_dan_lap_To_khai_giao_dich_lien_ket\" >H\u01b0\u1edbng d\u1eabn l\u1eadp T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/#Ky_tinh_thue_khi_dien_To_khai_giao_dich_lien_ket\" >K\u1ef3 t\u00ednh thu\u1ebf khi \u0111i\u1ec1n T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/#So_luoc_thong_tin_cua_nguoi_nop_thue\" >S\u01a1 l\u01b0\u1ee3c th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/#Muc_I_Thong_tin_ve_cac_Ben_lien_ket\" >M\u1ee5c I: Th\u00f4ng tin v\u1ec1 c\u00e1c B\u00ean li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/#Muc_II_Cac_truong_hop_duoc_mien_nghia_vu_ke_khai_mien_tru_viec_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >M\u1ee5c II: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 k\u00ea khai, mi\u1ec5n tr\u1eeb vi\u1ec7c n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/#Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\" >M\u1ee5c III: Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/#Tong_gia_tri_giao_dich_phat_sinh_tu_hoat_dong_san_xuat_kinh_doanh\" >T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/#Tong_gia_tri_giao_dich_phat_sinh_tu_hoat_dong_lien_ket\" >T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft<\/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\/ke-khai-to-khai-giao-dich-lien-ket\/#Muc_IV_Ket_qua_san_xuat_kinh_doanh\" >M\u1ee5c IV: K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/#Danh_cho_nguoi_nop_thue_thuoc_cac_nganh_san_xuat_thuong_mai_va_dich_vu\" >D\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5<\/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\/ke-khai-to-khai-giao-dich-lien-ket\/#Danh_cho_doi_tuong_nop_thue_thuoc_cac_nganh_Ngan_hang_Tin_dung\" >D\u00e0nh cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c ng\u00e0nh Ng\u00e2n h\u00e0ng, T\u00edn d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/#Truong_hop_nguoi_nop_thue_la_cac_Cong_ty_chung_khoan_Cong_ty_quan_ly_Quy_dau_tu_Chung_khoan\" >Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1c C\u00f4ng ty ch\u1ee9ng kho\u00e1n, C\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9 \u0111\u1ea7u t\u01b0 Ch\u1ee9ng kho\u00e1n<\/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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_lap_To_khai_giao_dich_lien_ket\"><\/span><b>H\u01b0\u1edbng d\u1eabn l\u1eadp T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n ch\u1ec9nh lu\u00f4n ph\u1ea3i \u0111i k\u00e8m T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, b\u1edfi \u0111\u00e2y l\u00e0 t\u00e0i li\u1ec7u then ch\u1ed1t th\u1ec3 hi\u1ec7n t\u00ednh minh b\u1ea1ch v\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c l\u1eadp t\u1edd khai kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p c\u00f4ng khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf \u0111\u00e1ng k\u1ec3 nh\u1eefng r\u1ee7i ro thu\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra. Khi th\u00f4ng tin \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u00fang, \u0111\u1ee7 v\u00e0 nh\u1ea5t qu\u00e1n v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p s\u1ebd gi\u1ea3m nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c y\u00eau c\u1ea7u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<figure id=\"attachment_2587\" aria-describedby=\"caption-attachment-2587\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2587\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-I-To-khai-giao-dich-lien-ket.jpg\" alt=\"Ph\u1ee5 l\u1ee5c I T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-I-To-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-I-To-khai-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-I-To-khai-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-I-To-khai-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-I-To-khai-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2587\" class=\"wp-caption-text\">Ph\u1ee5 l\u1ee5c I T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Ky_tinh_thue_khi_dien_To_khai_giao_dich_lien_ket\"><\/span><b>K\u1ef3 t\u00ednh thu\u1ebf khi \u0111i\u1ec1n T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">M\u1ed9t h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n ch\u1ec9nh lu\u00f4n ph\u1ea3i \u0111i k\u00e8m T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, b\u1edfi \u0111\u00e2y l\u00e0 t\u00e0i li\u1ec7u then ch\u1ed1t th\u1ec3 hi\u1ec7n t\u00ednh minh b\u1ea1ch v\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c l\u1eadp t\u1edd khai kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p c\u00f4ng khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf \u0111\u00e1ng k\u1ec3 nh\u1eefng r\u1ee7i ro thu\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra. Khi th\u00f4ng tin \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u00fang, \u0111\u1ee7 v\u00e0 nh\u1ea5t qu\u00e1n v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p s\u1ebd gi\u1ea3m nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c y\u00eau c\u1ea7u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"So_luoc_thong_tin_cua_nguoi_nop_thue\"><\/span><b>S\u01a1 l\u01b0\u1ee3c th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau t\u1eeb [1] \u0111\u1ebfn [10] tr\u00ean T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c ch\u1ea5t ch\u1ec9 y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p l\u1ea1i nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n \u0111\u00e3 xu\u1ea5t hi\u1ec7n trong T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. Do \u0111\u00f3, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n \u0111i\u1ec1n th\u1ed1ng nh\u1ea5t v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1edbi d\u1eef li\u1ec7u \u0111\u00e3 k\u00ea khai tr\u01b0\u1edbc \u0111\u00f3, tr\u00e1nh sai l\u1ec7ch gi\u1eefa hai T\u1edd khai.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_I_Thong_tin_ve_cac_Ben_lien_ket\"><\/span><b>M\u1ee5c I: Th\u00f4ng tin v\u1ec1 c\u00e1c B\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng tin trong m\u1ee5c n\u00e0y c\u1ee7a T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP.<\/span><\/p>\n<figure id=\"attachment_2588\" aria-describedby=\"caption-attachment-2588\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2588\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-cac-Ben-lien-ket-trong-To-khai-giao-dich-lien-ket.jpg\" alt=\"Th\u00f4ng tin c\u00e1c B\u00ean li\u00ean k\u1ebft trong T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-cac-Ben-lien-ket-trong-To-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-cac-Ben-lien-ket-trong-To-khai-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-cac-Ben-lien-ket-trong-To-khai-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-cac-Ben-lien-ket-trong-To-khai-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-cac-Ben-lien-ket-trong-To-khai-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2588\" class=\"wp-caption-text\">Th\u00f4ng tin c\u00e1c B\u00ean li\u00ean k\u1ebft trong T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><b>C\u1ed9t (2):<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh chu\u1ea9n x\u00e1c B\u00ean li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec1n \u0111\u00fang t\u00ean theo gi\u1ea5y t\u1edd ph\u00e1p l\u00fd.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi khai b\u00e1o c\u00e1c B\u00ean li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u1ea7n ghi \u0111\u00fang t\u00ean t\u1ed5 ch\u1ee9c theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. M\u1ecdi th\u00f4ng tin ph\u1ea3i tr\u00f9ng kh\u1edbp v\u1edbi d\u1eef li\u1ec7u ph\u00e1p l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu c\u1ee7a C\u01a1 quan Thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u00e1c li\u00ean k\u1ebft l\u00e0 c\u00e1 nh\u00e2n, doanh nghi\u1ec7p c\u1ea7n ghi nh\u1eadn th\u00f4ng tin theo gi\u1ea5y t\u1edd t\u00f9y th\u00e2n h\u1ee3p l\u1ec7, nh\u01b0 C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c H\u1ed9 chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu B\u00ean li\u00ean k\u1ebft l\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u1ea7n ghi \u0111\u00fang t\u00ean ph\u00e1p l\u00fd theo c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u00e1c gi\u1ea5y t\u1edd nh\u01b0 Gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c, th\u1ecfa thu\u1eadn li\u00ean k\u1ebft ho\u1eb7c b\u1ea5t k\u1ef3 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd n\u00e0o th\u1ec3 hi\u1ec7n quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0 B\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><b>C\u1ed9t (3):<\/b><span style=\"font-weight: 400;\"> Ghi t\u00ean Qu\u1ed1c gia ho\u1eb7c V\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i B\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa.<\/span><\/p>\n<p><b>C\u1ed9t (4): <\/b><span style=\"font-weight: 400;\">Ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c B\u00ean li\u00ean k\u1ebft:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft l\u00e0 t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n trong n\u01b0\u1edbc, doanh nghi\u1ec7p c\u1ea7n k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 m\u00e3 s\u1ed1 thu\u1ebf theo \u0111\u00fang th\u00f4ng tin tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p B\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 \u0111\u1ecbnh danh t\u01b0\u01a1ng \u1ee9ng khi k\u00ea khai. N\u1ebfu \u0111\u1ed1i t\u00e1c li\u00ean k\u1ebft kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, ph\u1ea3i n\u00eau l\u00fd do c\u1ee5 th\u1ec3 \u0111\u1ec3 C\u01a1 quan Thu\u1ebf c\u00f3 c\u0103n c\u1ee9 xem x\u00e9t v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<\/ul>\n<p><b>C\u1ed9t (5): <\/b><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP, doanh nghi\u1ec7p ph\u1ea3i ch\u1ecdn v\u00e0 \u0111\u00e1nh d\u1ea5u v\u00e0o t\u1ea5t c\u1ea3 c\u00e1c \u00f4 th\u1ec3 hi\u1ec7n \u0111\u00fang t\u1eebng quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh. Vi\u1ec7c t\u00edch \u0111\u1ee7 v\u00e0 \u0111\u00fang c\u00e1c \u00f4 li\u00ean quan gi\u00fap c\u01a1 quan thu\u1ebf nh\u1eadn di\u1ec7n ch\u00ednh x\u00e1c b\u1ea3n ch\u1ea5t m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin k\u00ea khai ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_II_Cac_truong_hop_duoc_mien_nghia_vu_ke_khai_mien_tru_viec_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>M\u1ee5c II: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 k\u00ea khai, mi\u1ec5n tr\u1eeb vi\u1ec7c n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea1i M\u1ee5c II c\u1ee7a T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai ho\u1eb7c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP, ch\u1ec9 c\u1ea7n ghi nh\u1eadn m\u00e3 mi\u1ec5n tr\u1eeb t\u1ea1i C\u1ed9t (2) v\u00e0 sau \u0111\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng \u1edf C\u1ed9t (3) \u0111\u1ec3 x\u00e1c nh\u1eadn di\u1ec7n mi\u1ec5n tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai theo kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n t\u00edch ch\u1ecdn v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (3) tr\u00ean T\u1edd khai. Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ti\u1ebfp t\u1ee5c l\u1eadp c\u00e1c n\u1ed9i dung t\u1ea1i M\u1ee5c III v\u00e0 M\u1ee5c IV c\u1ee7a T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP, ngh\u0129a v\u1ee5 k\u00ea khai v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ho\u00e0n to\u00e0n. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 M\u1ee5c III v\u00e0 M\u1ee5c IV c\u1ee7a T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c m\u1ee5c \u0111.1 v\u00e0 e, nh\u1eb1m b\u1ea3o \u0111\u1ea3m d\u1eef li\u1ec7u minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ri\u00eang c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n theo \u0111i\u1ec3m b, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai, nh\u01b0ng c\u00e1ch th\u1ee9c k\u00ea khai s\u1ebd tu\u00e2n theo h\u01b0\u1edbng d\u1eabn ri\u00eang t\u1ea1i \u0111.2 v\u00e0 e c\u1ee7a bi\u1ec3u m\u1eabu.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>M\u1ee5c III: Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2589\" aria-describedby=\"caption-attachment-2589\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2589\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-xac-dinh-gia-trong-To-khai-giao-dich-lien-ket.jpg\" alt=\"Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 trong T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-xac-dinh-gia-trong-To-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-xac-dinh-gia-trong-To-khai-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-xac-dinh-gia-trong-To-khai-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-xac-dinh-gia-trong-To-khai-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-xac-dinh-gia-trong-To-khai-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2589\" class=\"wp-caption-text\">Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 trong T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP s\u1ebd c\u1ea7n th\u1ec3 hi\u1ec7n n\u1ed9i dung mi\u1ec5n tr\u1eeb n\u00e0y tr\u1ef1c ti\u1ebfp tr\u00ean T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft. C\u1ee5 th\u1ec3, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh d\u1ea5u v\u00e0 k\u00ea khai t\u1ea1i m\u1ee5c t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 x\u00e1c nh\u1eadn r\u1eb1ng m\u00ecnh \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (7) v\u00e0 (12): K\u00ea khai h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ea7n \u0111.2 Ph\u1ee5 l\u1ee5c n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (4), (5), (6), (8), (9), (10) v\u00e0 (11): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng thu\u1ed9c nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u00eau tr\u00ean, trong T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft m\u1ee5c n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai nh\u01b0 sau:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tong_gia_tri_giao_dich_phat_sinh_tu_hoat_dong_san_xuat_kinh_doanh\"><\/span><b>T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3): \u0110i\u1ec1n t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu b\u00e1n ra cho c\u00e1c B\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c B\u00ean \u0110\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (7): \u0110i\u1ec1n t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed ph\u1ea3i tr\u1ea3 cho c\u00e1c B\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c B\u00ean \u0110\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (4), (5), (6), (8), (9), (10), (11), (12) v\u00e0 (13): \u0110\u1ec3 tr\u1ed1ng.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Tong_gia_tri_giao_dich_phat_sinh_tu_hoat_dong_lien_ket\"><\/span><b>T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">T\u1ea1i C\u1ed9t (3), (4), (7) v\u00e0 (8): \u0110i\u1ec1n t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i c\u00e1c \u00f4 th\u00edch h\u1ee3p v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau H\u00e0ng h\u00f3a c\u1ed9ng (+) D\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (1), C\u1ed9t (3), (4), (7) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a H\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh + H\u00e0ng h\u00f3a kh\u00f4ng h\u00ecnh th\u00e0nh T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (2), C\u1ed9t (3), (4), (7) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a \u201cNghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n\u201d + \u201cQu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb\u201d + \u201cQu\u1ea3n l\u00fd kinh doanh v\u00e0 t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o\u201d + \u201cHo\u1ea1t \u0111\u1ed9ng T\u00e0i ch\u00ednh\u201d + \u201cD\u1ecbch v\u1ee5 kh\u00e1c\u201d.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_IV_Ket_qua_san_xuat_kinh_doanh\"><\/span><b>M\u1ee5c IV: K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n k\u00ea khai c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u t\u1ea1i M\u1ee5c IV c\u1ee7a T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, b\u1edfi \u0111\u00e2y l\u00e0 ph\u1ea7n th\u1ec3 hi\u1ec7n tr\u1ef1c ti\u1ebfp b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7. M\u1ed9t s\u1ed1 \u0111i\u1ec3m quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ecf qua g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft APA (\u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng) v\u1edbi C\u01a1 quan thu\u1ebf, b\u1ea1n c\u1ea7n \u0111\u00e1nh d\u1ea5u \u201cC\u00f3\u201d trong T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 APA, ch\u1ec9 c\u1ea7n ch\u1ecdn \u201cKh\u00f4ng\u201d v\u00e0 \u0111\u1ec3 tr\u1ed1ng c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (4) trong b\u1ea3ng k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh; m\u1ee5c n\u00e0y kh\u00f4ng y\u00eau c\u1ea7u b\u1ed5 sung th\u00eam b\u1ea5t k\u1ef3 th\u00f4ng tin n\u00e0o kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c B\u00ean \u0111\u1ed9c l\u1eadp, ph\u1ea7n th\u00f4ng tin v\u1ec1 doanh thu ch\u1ec9 c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i C\u1ed9t (6) trong b\u1ea3ng k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh. Vi\u1ec7c k\u00ea khai ti\u1ebfp theo s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft trong Ph\u1ee5 l\u1ee5c k\u00e8m theo.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Danh_cho_nguoi_nop_thue_thuoc_cac_nganh_san_xuat_thuong_mai_va_dich_vu\"><\/span><b>D\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2590\" aria-describedby=\"caption-attachment-2590\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2590\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ket-qua-san-xuat-kinh-doanh-trong-To-khai-giao-dich-lien-ket.jpg\" alt=\"K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh trong T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ket-qua-san-xuat-kinh-doanh-trong-To-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ket-qua-san-xuat-kinh-doanh-trong-To-khai-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ket-qua-san-xuat-kinh-doanh-trong-To-khai-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ket-qua-san-xuat-kinh-doanh-trong-To-khai-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ket-qua-san-xuat-kinh-doanh-trong-To-khai-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2590\" class=\"wp-caption-text\">K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh trong T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay tr\u00ean l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay c\u1ed9ng chi ph\u00ed kh\u1ea5u hao.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p \u0111\u00e3 t\u00edch d\u1ea5u \u201cx\u201d t\u1ea1i C\u1ed9t (3), d\u00f2ng 2a t\u1ea1i M\u1ee5c II tr\u00ean T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, th\u00ec ph\u1ea7n n\u1ed9i dung c\u1ea7n th\u1ef1c hi\u1ec7n ti\u1ebfp s\u1ebd \u0111\u01b0\u1ee3c k\u00ea khai theo h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau \u0111\u00f3ng (1), (2), (3), (4), (5), (6), (7), (8), (8.1), (9), (9.1), (10), (11), (12), (13) v\u00e0 (14):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): \u0110\u1ec3 tr\u1ed1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb s\u1ed1 li\u1ec7u B\u00e1o c\u00e1o T\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau d\u00f2ng (15): \u0110\u1ec3 tr\u1ed1ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn v\u00e0 \u0111\u00e1nh d\u1ea5u \u201cx\u201d t\u1ea1i C\u1ed9t (3), d\u00f2ng 2c t\u1ea1i\u00a0 M\u1ee5c II tr\u00ean T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, th\u00ec ph\u1ea7n k\u00ea khai th\u1ef1c t\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (1), (2), (3), (4), (5), (6), (7), (8), (8.1), (9), (9.1), (10), (11), (12), (13) v\u00e0 (14):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): \u0110\u1ec3 tr\u1ed1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb s\u1ed1 li\u1ec7u B\u00e1o c\u00e1o T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 17 t\u1ea1 M\u1ee5c II trong T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (2): Ghi c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf TNDN tr\u00ean doanh thu thu\u1ea7n t\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau (15).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): \u0110\u1ec3 tr\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai gi\u00e1 tr\u1ecb t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf TNDN tr\u00ean doanh thu thu\u1ea7n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho c\u00e1c B\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh gi\u00e1 theo H\u1ed3 s\u01a1 \u0111\u1ecbnh gi\u00e1 t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho c\u00e1c B\u00ean \u0111\u1ed9c l\u1eadp theo gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ghi t\u1ea1i S\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u1ea1i M\u1eabu 01 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau 1 v\u00e0 2: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai t\u01b0\u01a1ng \u1ee9ng doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 3: C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau 1 (tr\u1eeb ch\u1ec9 ti\u00eau 2).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 4:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1edfi gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c B\u00ean li\u00ean k\u1ebft theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 theo APA c\u00f9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c B\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i S\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4), (5) v\u00e0 (6) c\u00f3 gi\u00e1 tr\u1ecb b\u1eb1ng ch\u1ec9 ti\u00eau 3 tr\u1eeb ch\u1ec9 ti\u00eau 4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 6 v\u00e0 7:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c B\u00ean li\u00ean k\u1ebft theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 theo APA c\u1ed9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c B\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i S\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng t\u1ef1 nh\u01b0 C\u1ed9t (3) v\u00e0 (4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 8:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): \u0110\u1ec3 tr\u1ed1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu ho\u1ea1t \u0111\u1ed9ng T\u00e0i ch\u00ednh<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 9:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): \u0110\u1ec3 tr\u1ed1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1edfi gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c B\u00ean li\u00ean k\u1ebft theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 theo APA c\u00f9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c B\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i S\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 10:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): \u0110\u1ec3 tr\u1ed1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu ho\u1ea1t \u0111\u1ed9ng T\u00e0i ch\u00ednh<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 11: Ghi gi\u00e1 tr\u1ecb chi ph\u00ed l\u00e3i vay t\u00ednh v\u00e0o chi ph\u00ed T\u00e0i ch\u00ednh trong k\u1ef3.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): \u0110\u1ec3 tr\u1ed1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1edfi gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c B\u00ean li\u00ean k\u1ebft theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 theo APA c\u00f9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c B\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i S\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (12): C\u1ed9t (3), (4), (5) v\u00e0 (6) ghi gi\u00e1 tr\u1ecb b\u1eb1ng ch\u1ec9 ti\u00eau 11 (tr\u1eeb ch\u1ec9 8 v\u00e0 chi ti\u00eau 9).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 13: Ghi gi\u00e1 tr\u1ecb chi ph\u00ed l\u00e3i vay t\u00ednh v\u00e0o chi ph\u00ed T\u00e0i ch\u00ednh trong k\u1ef3.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): \u0110\u1ec3 tr\u1ed1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi ch\u1ec9 ti\u00eau Chi ph\u00ed l\u00e3i vay c\u00f9ng v\u1edbi ch\u1ec9 ti\u00eau Chi ph\u00ed kh\u1ea5u hao.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Chi ti\u00eau 16:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): \u0110\u1ec3 tr\u1ed1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi ch\u1ec9 ti\u00eau Chi ph\u00ed l\u00e3i vay c\u00f9ng v\u1edbi ch\u1ec9 ti\u00eau Chi ph\u00ed kh\u1ea5u hao.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 17:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (2): Ghi c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (4): Ghi gi\u00e1 tr\u1ecb t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (5) v\u00e0 (6): \u0110\u1ec3 tr\u1ed1ng.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Danh_cho_doi_tuong_nop_thue_thuoc_cac_nganh_Ngan_hang_Tin_dung\"><\/span><b>D\u00e0nh cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c ng\u00e0nh Ng\u00e2n h\u00e0ng, T\u00edn d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Screeshot<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 1:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): \u0110i\u1ec1n t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 t\u1eeb c\u00e1c B\u00ean li\u00ean k\u1ebft kh\u00f4ng k\u00fd APA x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ea1i C\u1ed9t (3), theo APA C\u1ed9t (4) v\u00e0 theo gi\u00e1 tr\u1ecb ghi S\u1ed5 k\u1ebf to\u00e1n ph\u00e1t sinh v\u1edbi B\u00ean \u0111\u1ed9c l\u1eadp t\u1ea1i C\u1ed9t (5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 2:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1edfi c\u00f4ng th\u1ee9c sau:<\/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;\">T\u1ed5ng gi\u00e1 tr\u1ecb = T\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh + gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">T\u1ea1i C\u1ed9t (6) ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 3: C\u1ed9t (3), (4), (5) v\u00e0 (6) gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng C\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau 1 tr\u1eeb \u0111i ch\u1ec9 ti\u00eau 2.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 4: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau 1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 5: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau 2.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 6: C\u1ed9t (3), (4), (5) v\u00e0 (6) ghi gi\u00e1 tr\u1ecb b\u1eb1ng ch\u1ec9 ti\u00eau 4 tr\u1eeb \u0111i ch\u1ec9 ti\u00eau 5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau 7, 8, 9: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau 1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 10: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau 1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 11: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau 2.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 12: C\u1ed9t (3), (4), (5) v\u00e0 (6) ghi gi\u00e1 tr\u1ecb b\u1eb1ng ch\u1ec9 ti\u00eau (10) tr\u1eeb \u0111i ch\u1ec9 ti\u00eau 11.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 13: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau 1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 14: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau 2.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 15:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu nh\u1eadp v\u00e0 c\u00e1c kho\u1ea3n thu c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 doanh thu t\u1ea1i C\u1ed9t (3), (4) v\u00e0 (5) \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 16: C\u1ed9t (3), (4), (5) v\u00e0 (6) ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau 3 + 6 + 7 +8 + 9 + 12 + 13 &#8211; 14 &#8211; 15.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 17: C\u1ed9t (3), (4), (5) v\u00e0 (6) ghi gi\u00e1 tr\u1ecb b\u1eb1ng ch\u1ec9 ti\u00eau (16) tr\u1eeb \u0111i ch\u1ec9 ti\u00eau (12).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 18:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (2): Ghi c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng \u0111i\u1ec1u ch\u1ec9nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau (15) t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u01b0\u01a1ng ph\u00e1p 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;\">C\u1ed9t (3) v\u00e0 (4): Ghi gi\u00e1 tr\u1ecb t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_nguoi_nop_thue_la_cac_Cong_ty_chung_khoan_Cong_ty_quan_ly_Quy_dau_tu_Chung_khoan\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1c C\u00f4ng ty ch\u1ee9ng kho\u00e1n, C\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9 \u0111\u1ea7u t\u01b0 Ch\u1ee9ng kho\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Screenshot<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai v\u00e0o C\u1ed9t (3) t\u1ea1i d\u00f2ng 2a M\u1ee5c II T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft th\u00ec k\u00ea khai theo h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau d\u00f2ng (1) \u0111\u1ebfn d\u00f2ng (4):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (4) v\u00e0 (5): \u0110\u1ec3 tr\u1ed1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (6): Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb B\u00e1o c\u00e1o T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau d\u00f2ng (15): \u0110\u1ec3 tr\u1ed1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi to\u00e0n b\u1ed9 nh\u1eefng ph\u00e2n t\u00edch v\u00e0 h\u01b0\u1edbng d\u1eabn \u1edf tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y vi\u1ec7c<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"> K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 nh\u1ea5t qu\u00e1n \u1edf t\u1eebng chi ti\u1ebft nh\u1ecf.<\/span><\/p>\n<p><strong>T\u1ea3i m\u1eabu T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft:<\/strong><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><a href=\"https:\/\/drive.google.com\/drive\/u\/0\/folders\/1EJVp1WtW7oyHDvDsJrQhwlMfl9rLkpoj\" rel=\"nofollow noopener\" target=\"_blank\">T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai v\u00e0 ho\u00e0n thi\u1ec7n T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh, m\u00e0 c\u00f2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa s\u1ed1 li\u1ec7u, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong \u0111\u00e1nh d\u1ea5u l\u1ef1a ch\u1ecdn, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb hay tr\u00ecnh b\u00e0y th\u00f4ng tin c\u0169ng c\u00f3 th\u1ec3 l\u00e0m t\u0103ng \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb thanh tra, \u1ea5n \u0111\u1ecbnh v\u00e0 truy thu thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh k\u00ea khai hi\u1ec7n t\u1ea1i, t\u1ed1i \u01b0u tu\u00e2n th\u1ee7 ho\u1eb7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 theo \u0111\u00fang quy \u0111\u1ecbnh Ph\u00e1p lu\u1eadt, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m. M\u1ed9t cu\u1ed9c trao \u0111\u1ed5i ng\u1eafn c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n ngay c\u00e1c l\u1ed7 h\u1ed5ng r\u1ee7i ro v\u00e0 t\u00ecm ra gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p nh\u1ea5t cho doanh nghi\u1ec7p. H\u00e3y li\u00ean h\u1ec7 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi v\u00e0 an to\u00e0n tr\u01b0\u1edbc m\u1ecdi k\u1ef3 thanh tra thu\u1ebf.<\/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: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: right;\"><b>Ban bi\u00ean t\u1eadp MAN \u2013 Master Accountant Network<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn r\u1ee7i ro thanh tra, truy thu thu\u1ebf c\u1ee7a m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft. Vi\u1ec7c k\u00ea khai thi\u1ebfu, sai, ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2586,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2585","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\/2585","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=2585"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2585\/revisions"}],"predecessor-version":[{"id":2700,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2585\/revisions\/2700"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2586"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}