{"id":2651,"date":"2025-12-13T02:14:07","date_gmt":"2025-12-13T09:14:07","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2651"},"modified":"2026-01-08T00:24:19","modified_gmt":"2026-01-08T07:24:19","slug":"ke-khai-ho-so-toan-cau","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-ho-so-toan-cau\/","title":{"rendered":"Instructions for declaring global tax returns on the HTKK system."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh thu\u1ebf qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng minh b\u1ea1ch v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd t\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c k\u00ea khai h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. M\u1ed9t H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c l\u1eadp chu\u1ea9n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 BEPS Action 13 m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 minh b\u1ea1ch m\u00f4 h\u00ecnh kinh doanh, qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u0169ng nh\u01b0 c\u1eadp nh\u1eadt chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5, l\u1eadp v\u00e0 k\u00ea khai H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u hi\u1ec7u qu\u1ea3, v\u1eeba tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p, v\u1eeba c\u1ee7ng c\u1ed1 v\u1ecb th\u1ebf c\u1ea1nh tranh to\u00e0n c\u1ea7u.<\/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-ho-so-toan-cau\/#Ho_so_toan_cau_la_gi\" >H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-ho-so-toan-cau\/#Ky_khai_thue\" >K\u1ef3 khai thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-ho-so-toan-cau\/#Thong_tin_chung_cua_nguoi_nop_thue\" >Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a><\/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-ho-so-toan-cau\/#Ke_khai_cac_thong_tin_tai_lieu_da_chuan_bi_va_luu_tru_Ho_so_toan_cau\" >K\u00ea khai c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00e3 chu\u1ea9n b\u1ecb v\u00e0 l\u01b0u tr\u1eef H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-ho-so-toan-cau\/#Co_cau_To_chuc\" >C\u01a1 c\u1ea5u T\u1ed5 ch\u1ee9c\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-ho-so-toan-cau\/#Thong_tin_ve_hoat_dong_kinh_doanh_cua_Tap_doan\" >Th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a T\u1eadp \u0111o\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-ho-so-toan-cau\/#Cac_hoat_dong_dong_tai_chinh_noi_bo_Tap_doan\" >C\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 T\u1eadp \u0111o\u00e0n<\/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-ho-so-toan-cau\/#Ket_qua_kinh_doanh_va_nghia_vu_thue_cua_Tap_doan\" >K\u1ebft qu\u1ea3 kinh doanh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a T\u1eadp \u0111o\u00e0n<\/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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-ho-so-toan-cau\/#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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-ho-so-toan-cau\/#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=\"Ho_so_toan_cau_la_gi\"><\/span><b>H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (ti\u1ebfng Anh g\u1ecdi Master File) l\u00e0 t\u00e0i li\u1ec7u c\u1ea5p cao, \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh to\u00e0n c\u1ea7u c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia (MNEs), bao g\u1ed3m c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c, chu\u1ed7i gi\u00e1 tr\u1ecb t\u1ed5ng th\u1ec3, c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh quan tr\u1ecdng, c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9, v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh &#8211; thu\u1ebf to\u00e0n c\u1ea7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch ch\u00ednh vi\u1ec7c k\u00ea khai H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u l\u00e0 h\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 nhanh ch\u00f3ng v\u00e0 hi\u1ec7u qu\u1ea3 r\u1ee7i ro v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi t\u1ea1o c\u01a1 s\u1edf cho c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean ch\u1ee9ng minh s\u1ef1 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a l\u1ea7n \u0111\u1ea7u ti\u00ean trong BEPS Action 13 (Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 T\u00e0i li\u1ec7u h\u00f3a) c\u1ee7a OECD v\u00e0 \u0111\u01b0\u1ee3c Vi\u1ec7t Nam n\u1ed9i lu\u1eadt h\u00f3a th\u00f4ng qua Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_khai_thue\"><\/span><b>K\u1ef3 khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan, b\u1ea3o \u0111\u1ea3m t\u00ednh ch\u00ednh x\u00e1c, th\u1ed1ng nh\u1ea5t v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_chung_cua_nguoi_nop_thue\"><\/span><b>Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2653\" aria-describedby=\"caption-attachment-2653\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2653\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-III-Mau-so-03-trong-ke-khai-Ho-so-toan-cau.jpg\" alt=\"Ph\u1ee5 l\u1ee5c III M\u1eabu s\u1ed1 03 trong k\u00ea khai H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-III-Mau-so-03-trong-ke-khai-Ho-so-toan-cau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-III-Mau-so-03-trong-ke-khai-Ho-so-toan-cau-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-III-Mau-so-03-trong-ke-khai-Ho-so-toan-cau-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-III-Mau-so-03-trong-ke-khai-Ho-so-toan-cau-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phu-luc-III-Mau-so-03-trong-ke-khai-Ho-so-toan-cau-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2653\" class=\"wp-caption-text\">Ph\u1ee5 l\u1ee5c III M\u1eabu s\u1ed1 03 trong k\u00ea khai H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau t\u1eeb [01] \u0111\u1ebfn [10] \u0111\u01b0\u1ee3c k\u00ea khai d\u1ef1a tr\u00ean d\u1eef li\u1ec7u \u0111\u00e3 khai b\u00e1o t\u1ea1i T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t, ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ed3ng b\u1ed9 gi\u1eefa c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u1ea9n tr\u1ecdng \u0111\u1ec3 c\u00e1c th\u00f4ng tin ph\u1ea3n \u00e1nh t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y ho\u00e0n to\u00e0n ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf, qua \u0111\u00f3 h\u1ea1n ch\u1ebf r\u1ee7i ro sai l\u1ec7ch v\u00e0 ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra, thanh tra thu\u1ebf.<\/span><\/p>\n<p><strong>T\u1ea3i m\u1eabu k\u00ea khai:<\/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\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_cac_thong_tin_tai_lieu_da_chuan_bi_va_luu_tru_Ho_so_toan_cau\"><\/span><b>K\u00ea khai c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00e3 chu\u1ea9n b\u1ecb v\u00e0 l\u01b0u tr\u1eef H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2655\" aria-describedby=\"caption-attachment-2655\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2655\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-cac-thong-tin-tai-lieu-da-chuan-bi-va-luu-tru-Ho-so-toan-cau.jpg\" alt=\"K\u00ea khai c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00e3 chu\u1ea9n b\u1ecb v\u00e0 l\u01b0u tr\u1eef H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-cac-thong-tin-tai-lieu-da-chuan-bi-va-luu-tru-Ho-so-toan-cau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-cac-thong-tin-tai-lieu-da-chuan-bi-va-luu-tru-Ho-so-toan-cau-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-cac-thong-tin-tai-lieu-da-chuan-bi-va-luu-tru-Ho-so-toan-cau-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-cac-thong-tin-tai-lieu-da-chuan-bi-va-luu-tru-Ho-so-toan-cau-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-cac-thong-tin-tai-lieu-da-chuan-bi-va-luu-tru-Ho-so-toan-cau-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2655\" class=\"wp-caption-text\">K\u00ea khai c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00e3 chu\u1ea9n b\u1ecb v\u00e0 l\u01b0u tr\u1eef H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang chu\u1ea9n quy \u0111\u1ecbnh, doanh nghi\u1ec7p tr\u01b0\u1edbc h\u1ebft c\u1ea7n thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u1edf c\u1ea5p \u0111\u1ed9 t\u1eadp \u0111o\u00e0n. C\u00e1c d\u1eef li\u1ec7u n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c cung c\u1ea5p tr\u1ef1c ti\u1ebfp t\u1eeb c\u00f4ng ty m\u1eb9 ho\u1eb7c th\u00f4ng qua b\u1ed9 h\u1ed3 s\u01a1, b\u00e1o c\u00e1o n\u1ed9i b\u1ed9 c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Tr\u00ean c\u01a1 s\u1edf nh\u1eefng t\u00e0i li\u1ec7u ch\u00ednh th\u1ed1ng n\u00e0y, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u1ef1a ch\u1ecdn c\u00e1c n\u1ed9i dung ph\u00f9 h\u1ee3p, b\u1ea3o \u0111\u1ea3m r\u1eb1ng t\u1eebng h\u1ea1ng m\u1ee5c \u0111\u01b0\u1ee3c k\u00ea khai ph\u1ea3n \u00e1nh \u0111\u00fang m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 ch\u00ednh s\u00e1ch giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n. Vi\u1ec7c d\u1ef1a tr\u00ean ngu\u1ed3n th\u00f4ng tin t\u1eadp trung v\u00e0 c\u00f3 ki\u1ec3m so\u00e1t kh\u00f4ng ch\u1ec9 n\u00e2ng cao \u0111\u1ed9 tin c\u1eady c\u1ee7a h\u1ed3 s\u01a1 m\u00e0 c\u00f2n gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai l\u1ec7ch trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_cau_To_chuc\"><\/span><b>C\u01a1 c\u1ea5u T\u1ed5 ch\u1ee9c<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh k\u00ea khai h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng s\u01a1 \u0111\u1ed3 th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 nh\u1ea5t qu\u00e1n c\u01a1 c\u1ea5u s\u1edf h\u1eefu c\u0169ng nh\u01b0 c\u1ea5u tr\u00fac ph\u00e1p l\u00fd c\u1ee7a to\u00e0n b\u1ed9 t\u1eadp \u0111o\u00e0n. S\u01a1 \u0111\u1ed3 n\u00e0y ph\u1ea3i ph\u1ea3n \u00e1nh r\u00f5 m\u1ed1i quan h\u1ec7 v\u1ed1n, quy\u1ec1n ki\u1ec3m so\u00e1t gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd n\u01a1i t\u1eebng \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean \u0111ang ho\u1ea1t \u0111\u1ed9ng. Vi\u1ec7c tr\u00ecnh b\u00e0y minh b\u1ea1ch c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 ph\u1ea1m vi hi\u1ec7n di\u1ec7n to\u00e0n c\u1ea7u kh\u00f4ng ch\u1ec9 gi\u00fap c\u01a1 quan thu\u1ebf nhanh ch\u00f3ng n\u1eafm b\u1eaft m\u00f4 h\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a t\u1eadp \u0111o\u00e0n, m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_ve_hoat_dong_kinh_doanh_cua_Tap_doan\"><\/span><b>Th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a T\u1eadp \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh k\u00ea khai h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, vi\u1ec7c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng c\u00e1c n\u1ed9i dung v\u1ec1 m\u00f4 h\u00ecnh kinh doanh, chu\u1ed7i gi\u00e1 tr\u1ecb v\u00e0 c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 \u0111\u00fang b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c nh\u00f3m th\u00f4ng tin tr\u1ecdng y\u1ebfu c\u1ea7n \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 trong H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, k\u00e8m theo m\u1ee5c ti\u00eau tu\u00e2n th\u1ee7 v\u00e0 \u00fd ngh\u0129a qu\u1ea3n l\u00fd r\u1ee7i ro, nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 nh\u1ea5t qu\u00e1n, minh b\u1ea1ch v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n BEPS v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/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;\"> M\u00f4 t\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u00ea khai H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m n\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>Y\u00eau c\u1ea7u trong k\u00ea khai H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee5c \u0111\u00edch v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1c y\u1ebfu t\u1ed1 t\u1ea1o l\u1ee3i nhu\u1eadn v\u00e0 k\u00eanh kinh doanh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y c\u00e1c y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i t\u1ea1o ra l\u1ee3i nhu\u1eadn c\u1ee7a t\u1eadp \u0111o\u00e0n v\u00e0 c\u00e1c k\u00eanh kinh doanh tr\u1ecdng y\u1ebfu, ph\u1ea3n \u00e1nh m\u00f4 h\u00ecnh v\u1eadn h\u00e0nh v\u00e0 l\u1ee3i th\u1ebf c\u1ea1nh tranh d\u00e0i h\u1ea1n.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00fap c\u01a1 quan thu\u1ebf hi\u1ec3u r\u00f5 \u0111\u1ed9ng l\u1ef1c l\u1ee3i nhu\u1eadn v\u00e0 t\u00ednh h\u1ee3p l\u00fd trong ph\u00e2n b\u1ed5 k\u1ebft qu\u1ea3 kinh doanh gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chu\u1ed7i cung \u1ee9ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ch\u1ee7 l\u1ef1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 chu\u1ed7i cung \u1ee9ng c\u1ee7a 05 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u00f3 doanh thu l\u1edbn nh\u1ea5t v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 chi\u1ebfm tr\u00ean 5% t\u1ed5ng doanh thu h\u1ee3p nh\u1ea5t, k\u00e8m theo th\u00f4ng tin v\u1ec1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd ch\u00ednh; c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y b\u1eb1ng s\u01a1 \u0111\u1ed3 ho\u1eb7c bi\u1ec3u \u0111\u1ed3.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n r\u00f5 n\u01a1i t\u1ea1o ra gi\u00e1 tr\u1ecb kinh t\u1ebf, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb \u0111\u00e1nh gi\u00e1 sai v\u1ec1 ch\u1ee9c n\u0103ng v\u00e0 vai tr\u00f2 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb trong t\u1eadp \u0111o\u00e0n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 tr\u1ecdng y\u1ebfu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Li\u1ec7t k\u00ea v\u00e0 m\u00f4 t\u1ea3 ng\u1eafn g\u1ecdn c\u00e1c th\u1ecfa thu\u1eadn d\u1ecbch v\u1ee5 quan tr\u1ecdng gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong t\u1eadp \u0111o\u00e0n (kh\u00f4ng bao g\u1ed3m R&amp;D), bao g\u1ed3m n\u0103ng l\u1ef1c c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh c\u1ea5p to\u00e0n c\u1ea7u v\u00e0 c\u1ea5p v\u00f9ng cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng minh b\u1ea3n ch\u1ea5t d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf v\u00e0 s\u1ef1 c\u1ea7n thi\u1ebft v\u1ec1 m\u1eb7t kinh doanh c\u1ee7a c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch gi\u00e1 d\u1ecbch v\u1ee5 v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft d\u00f9ng \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00ed ph\u1ea3i tr\u1ea3 cho c\u00e1c d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9; gi\u1ea3i tr\u00ecnh l\u00fd do t\u1eadp \u0111o\u00e0n t\u1ed5 ch\u1ee9c mua s\u1eafm, qu\u1ea3ng c\u00e1o v\u00e0 ti\u1ebfp th\u1ecb th\u00f4ng qua c\u00e1c trung t\u00e2m t\u1eadp trung.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp v\u00e0 gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed khi thanh tra thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd tr\u1ecdng \u0111i\u1ec3m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 c\u00e1c th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd ch\u00ednh c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 n\u00eau trong ph\u1ea7n chu\u1ed7i cung \u1ee9ng, bao g\u1ed3m vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a t\u1eebng th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi doanh thu v\u00e0 t\u0103ng tr\u01b0\u1edfng c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh t\u1ea1i t\u1eebng qu\u1ed1c gia.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng v\u00e0 \u0111\u00f3ng g\u00f3p c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng b\u1eb1ng v\u0103n b\u1ea3n, l\u00e0m r\u00f5 c\u00e1c ch\u1ee9c n\u0103ng tr\u1ecdng y\u1ebfu, r\u1ee7i ro ch\u1ee7 y\u1ebfu v\u00e0 t\u00e0i s\u1ea3n quan tr\u1ecdng do tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ea3m nh\u1eadn, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u0111\u00f3ng g\u00f3p v\u00e0o gi\u00e1 tr\u1ecb do c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ecba ph\u01b0\u01a1ng t\u1ea1o ra.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn h\u1ee3p l\u00fd v\u00e0 b\u1ea3o v\u1ec7 quan \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00e1i c\u01a1 c\u1ea5u v\u00e0 M&amp;A trong n\u0103m t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 c\u00e1c giao d\u1ecbch t\u00e1i c\u01a1 c\u1ea5u kinh doanh tr\u1ecdng y\u1ebfu, c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, s\u00e1p nh\u1eadp ph\u00e1t sinh trong n\u0103m t\u00e0i ch\u00ednh v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00fang \u0111\u1ebfn chu\u1ed7i gi\u00e1 tr\u1ecb v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c thay \u0111\u1ed5i chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng qua vi\u1ec7c h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c n\u1ed9i dung tr\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o k\u00ea khai h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u \u0111\u1ea7y \u0111\u1ee7, nh\u1ea5t qu\u00e1n v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft trong t\u1eadp \u0111o\u00e0n. Vi\u1ec7c chu\u1ea9n h\u00f3a th\u00f4ng tin theo t\u1eebng nh\u00f3m n\u1ed9i dung kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf, ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 n\u00e2ng cao m\u1ee9c \u0111\u1ed9 minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_hoat_dong_dong_tai_chinh_noi_bo_Tap_doan\"><\/span><b>C\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 T\u1eadp \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2654\" aria-describedby=\"caption-attachment-2654\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2654\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-hoat-dong-dong-tai-chinh-noi-bo-Tap-doan-trong-ke-khai-Ho-so-toan-cau.jpg\" alt=\"C\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 T\u1eadp \u0111o\u00e0n trong k\u00ea khai H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-hoat-dong-dong-tai-chinh-noi-bo-Tap-doan-trong-ke-khai-Ho-so-toan-cau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-hoat-dong-dong-tai-chinh-noi-bo-Tap-doan-trong-ke-khai-Ho-so-toan-cau-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-hoat-dong-dong-tai-chinh-noi-bo-Tap-doan-trong-ke-khai-Ho-so-toan-cau-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-hoat-dong-dong-tai-chinh-noi-bo-Tap-doan-trong-ke-khai-Ho-so-toan-cau-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-hoat-dong-dong-tai-chinh-noi-bo-Tap-doan-trong-ke-khai-Ho-so-toan-cau-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2654\" class=\"wp-caption-text\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 T\u1eadp \u0111o\u00e0n trong k\u00ea khai H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh k\u00ea khai h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, doanh nghi\u1ec7p c\u1ea7n m\u00f4 t\u1ea3 t\u1ed5ng quan c\u01a1 ch\u1ebf ph\u00e2n b\u1ed5 t\u00e0i ch\u00ednh c\u1ee7a T\u1eadp \u0111o\u00e0n, bao g\u1ed3m c\u00e1ch th\u1ee9c huy \u0111\u1ed9ng, qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n v\u1ed1n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m r\u00f5 c\u00e1c th\u1ecfa thu\u1eadn t\u00e0i ch\u00ednh tr\u1ecdng y\u1ebfu v\u1edbi b\u00ean cho vay \u0111\u1ed9c l\u1eadp nh\u01b0 ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh b\u00ean ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ed9i dung k\u00ea khai h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u01a1n v\u1ecb trong T\u1eadp \u0111o\u00e0n th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u00e0i ch\u00ednh ho\u1eb7c \u0111\u00f3ng vai tr\u00f2 trung t\u00e2m c\u1ea5p v\u1ed1n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00eau r\u00f5 c\u00e1c c\u00f4ng ty con li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh qu\u1ed1c gia th\u00e0nh l\u1eadp v\u00e0 \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t tr\u1ee5 s\u1edf \u0111i\u1ec1u h\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Khi k\u00ea khai H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, c\u1ea7n tr\u00ecnh b\u00e0y ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 gi\u1eefa 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;\">M\u00f4 t\u1ea3 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh l\u00e3i su\u1ea5t, ph\u00ed b\u1ea3o l\u00e3nh v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea5p v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u kho\u1ea3n giao d\u1ecbch ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle) v\u00e0 nh\u1ea5t qu\u00e1n v\u1edbi ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh chung c\u1ee7a T\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Ket_qua_kinh_doanh_va_nghia_vu_thue_cua_Tap_doan\"><\/span><b>K\u1ebft qu\u1ea3 kinh doanh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a T\u1eadp \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh k\u00ea khai h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n trong n\u0103m k\u00ea khai, ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00e8m theo \u0111\u00f3 l\u00e0 c\u00e1c b\u00e1o c\u00e1o, c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh v\u00e0 quy tr\u00ecnh qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c t\u1eadp \u0111o\u00e0n \u00e1p d\u1ee5ng nh\u1eb1m ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf, qua \u0111\u00f3 th\u1ec3 hi\u1ec7n c\u00e1ch th\u1ee9c ki\u1ec3m so\u00e1t, ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn v\u00e0 chi ph\u00ed gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 c\u1ea7n l\u00e0m r\u00f5 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n l\u1ee3i nhu\u1eadn ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u c\u0169ng y\u00eau c\u1ea7u danh s\u00e1ch v\u00e0 m\u00f4 t\u1ea3 ng\u1eafn g\u1ecdn c\u00e1c 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), bao g\u1ed3m APA \u0111\u01a1n ph\u01b0\u01a1ng \u0111\u00e3 k\u00fd k\u1ebft gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf t\u1ea1i c\u00e1c qu\u1ed1c gia li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngo\u00e0i APA, doanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf quan tr\u1ecdng kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e2n b\u1ed5 thu nh\u1eadp gi\u1eefa c\u00e1c qu\u1ed1c gia, nh\u1eb1m gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 minh b\u1ea1ch trong chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\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 h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd, m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p kh\u1eb3ng \u0111\u1ecbnh t\u00ednh minh b\u1ea1ch trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u. M\u1ed9t H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7, nh\u1ea5t qu\u00e1n v\u00e0 \u0111\u00fang chu\u1ea9n BEPS v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro, gi\u1ea3m thi\u1ec3u kh\u1ea3 n\u0103ng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 t\u1ea1o l\u1ee3i th\u1ebf v\u1eefng ch\u1eafc trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, vi\u1ec7c k\u1ebft h\u1ee3p k\u00ea khai h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u v\u1edbi quy tr\u00ecnh <\/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;\"> b\u00e0i b\u1ea3n v\u00e0 \u0111\u00fang chu\u1ea9n s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng H\u1ed3 s\u01a1 ph\u00f2ng th\u1ee7 thu\u1ebf to\u00e0n di\u1ec7n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u1ea7n so\u00e1t x\u00e9t, ho\u00e0n thi\u1ec7n ho\u1eb7c t\u1ed1i \u01b0u k\u00ea khai h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u cho k\u1ef3 t\u00ednh thu\u1ebf s\u1eafp t\u1edbi, vi\u1ec7c \u0111\u1ed3ng h\u00e0nh c\u00f9ng \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian, \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 n\u00e2ng cao t\u00ednh ph\u00f2ng th\u1ee7 thu\u1ebf. \u0110\u00e2y ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng cho m\u1ecdi y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 trong n\u0103m 2026 v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo.<\/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) &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<p style=\"text-align: right;\"><b>Ban bi\u00ean t\u1eadp <\/b><b><i>MAN \u2013 Master Accountant Network<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh thu\u1ebf qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng minh b\u1ea1ch v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd t\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c k\u00ea khai h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. M\u1ed9t H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c l\u1eadp chu\u1ea9n kh\u00f4ng ch\u1ec9 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2652,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2651","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\/2651","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=2651"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2651\/revisions"}],"predecessor-version":[{"id":2760,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2651\/revisions\/2760"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2652"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}