{"id":2657,"date":"2025-12-13T03:40:49","date_gmt":"2025-12-13T10:40:49","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2657"},"modified":"2025-12-13T03:46:16","modified_gmt":"2025-12-13T10:46:16","slug":"ke-khai-phu-luc-iv-cbcr","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-phu-luc-iv-cbcr\/","title":{"rendered":"Instructions for completing Appendix IV in compliance with Decree 132"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ng\u00e0y 05\/11\/2020, Ch\u00ednh ph\u1ee7 ch\u00ednh th\u1ee9c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u1eb7t ra khung ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. K\u1ec3 t\u1eeb \u0111\u00f3, k\u00ea khai ph\u1ee5 l\u1ee5c IV B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u00e0 c\u0169ng l\u00e0 n\u1ed9i dung khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p l\u00fang t\u00fang trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt \u0111\u01a1n v\u1ecb g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea1m vi th\u00f4ng tin ph\u1ea3i k\u00ea khai, c\u00e1ch tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u0169ng nh\u01b0 s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ti\u1ebfp c\u1eadn v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, MAN &#8211; Master Accountant Network chia s\u1ebb h\u01b0\u1edbng d\u1eabn k\u00ea khai ph\u1ee5 l\u1ee5c IV theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, gi\u00fap doanh nghi\u1ec7p n\u1eafm r\u00f5 b\u1ea3n ch\u1ea5t, tu\u00e2n th\u1ee7 \u0111\u00fang y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.<\/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-phu-luc-iv-cbcr\/#Bao_cao_loi_nhuan_lien_quoc_gia_la_gi\" >B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia 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-phu-luc-iv-cbcr\/#Muc_dich_cua_Bao_cao_loi_nhuan_lien_quoc_gia\" >M\u1ee5c \u0111\u00edch c\u1ee7a B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/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-phu-luc-iv-cbcr\/#Vi_sao_doanh_nghiep_can_hieu_ro_Bao_cao_nay\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 B\u00e1o c\u00e1o n\u00e0y?<\/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-phu-luc-iv-cbcr\/#Ky_tinh_thue\" >K\u1ef3 t\u00ednh thu\u1ebf<\/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-phu-luc-iv-cbcr\/#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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-phu-luc-iv-cbcr\/#Toan_canh_phan_bo_thu_nhap_nghia_vu_thue_va_hoat_dong_kinh_doanh_theo_quoc_gia_cu_tru\" >To\u00e0n c\u1ea3nh ph\u00e2n b\u1ed5 thu nh\u1eadp, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo qu\u1ed1c gia c\u01b0 tr\u00fa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-phu-luc-iv-cbcr\/#Danh_muc_cac_cong_ty_con_cua_Tap_doan_theo_nuoc_vung_lanh_tho_noi_cu_tru\" >Danh m\u1ee5c c\u00e1c c\u00f4ng ty con c\u1ee7a T\u1eadp \u0111o\u00e0n theo n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-phu-luc-iv-cbcr\/#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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-phu-luc-iv-cbcr\/#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=\"Bao_cao_loi_nhuan_lien_quoc_gia_la_gi\"><\/span><b>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2659\" aria-describedby=\"caption-attachment-2659\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2659\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/The-nao-la-Bao-cao-loi-nhuan-lien-quoc-gia-trong-ke-khai-Phu-luc-IV.jpg\" alt=\"Th\u1ebf n\u00e0o l\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia trong k\u00ea khai Ph\u1ee5 l\u1ee5c IV\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/The-nao-la-Bao-cao-loi-nhuan-lien-quoc-gia-trong-ke-khai-Phu-luc-IV.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/The-nao-la-Bao-cao-loi-nhuan-lien-quoc-gia-trong-ke-khai-Phu-luc-IV-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/The-nao-la-Bao-cao-loi-nhuan-lien-quoc-gia-trong-ke-khai-Phu-luc-IV-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/The-nao-la-Bao-cao-loi-nhuan-lien-quoc-gia-trong-ke-khai-Phu-luc-IV-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/The-nao-la-Bao-cao-loi-nhuan-lien-quoc-gia-trong-ke-khai-Phu-luc-IV-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2659\" class=\"wp-caption-text\">Th\u1ebf n\u00e0o l\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia trong k\u00ea khai Ph\u1ee5 l\u1ee5c IV<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report \u2013 CbCR) l\u00e0 m\u1ed9t b\u00e1o c\u00e1o thu\u1ebf b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, nh\u1eb1m cung c\u1ea5p cho c\u01a1 quan thu\u1ebf c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn, doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf gi\u1eefa c\u00e1c qu\u1ed1c gia n\u01a1i t\u1eadp \u0111o\u00e0n ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 hi\u1ec3u, b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 \u201cb\u1ea3n \u0111\u1ed3 l\u1ee3i nhu\u1eadn to\u00e0n c\u1ea7u\u201d c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, th\u1ec3 hi\u1ec7n r\u00f5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu \u0111\u01b0\u1ee3c t\u1ea1o ra \u1edf t\u1eebng qu\u1ed1c gia<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p v\u00e0 ph\u1ea3i n\u1ed9p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng th\u00f4ng qua s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1, v\u1ed1n, t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_cua_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>M\u1ee5c \u0111\u00edch c\u1ee7a B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2660\" aria-describedby=\"caption-attachment-2660\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2660\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-ke-khai-Phu-luc-IV-Bao-cao-loi-nhuan-lien-quoc-gia.jpg\" alt=\"M\u1ee5c \u0111\u00edch k\u00ea khai Ph\u1ee5 l\u1ee5c IV B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-ke-khai-Phu-luc-IV-Bao-cao-loi-nhuan-lien-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-ke-khai-Phu-luc-IV-Bao-cao-loi-nhuan-lien-quoc-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-ke-khai-Phu-luc-IV-Bao-cao-loi-nhuan-lien-quoc-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-ke-khai-Phu-luc-IV-Bao-cao-loi-nhuan-lien-quoc-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-ke-khai-Phu-luc-IV-Bao-cao-loi-nhuan-lien-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2660\" class=\"wp-caption-text\">M\u1ee5c \u0111\u00edch k\u00ea khai Ph\u1ee5 l\u1ee5c IV B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo khuy\u1ebfn ngh\u1ecb c\u1ee7a OECD trong khu\u00f4n kh\u1ed5 BEPS &#8211; Ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn, v\u1edbi c\u00e1c m\u1ee5c ti\u00eau ch\u00ednh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng c\u01b0\u1eddng minh b\u1ea1ch thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 r\u1ee7i ro chuy\u1ec3n gi\u00e1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u0103n ch\u1eb7n h\u00e0nh vi chuy\u1ec3n l\u1ee3i nhu\u1eadn sang c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">L\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_hieu_ro_Bao_cao_nay\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 B\u00e1o c\u00e1o n\u00e0y?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp v\u00e0 k\u00ea khai b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia kh\u00f4ng ch\u1ec9 mang t\u00ednh th\u1ee7 t\u1ee5c, m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro cao khi thanh tra thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Uy t\u00edn v\u00e0 t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong k\u00ea khai ph\u1ee5 l\u1ee5c IV, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_tinh_thue\"><\/span><b>K\u1ef3 t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ghi th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ef3 t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><span style=\"font-weight: 400;\">.<\/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<p><span style=\"font-weight: 400;\">T\u1eeb ch\u1ec9 ti\u00eau [01] \u0111\u1ebfn ch\u1ec9 ti\u00eau [10] ghi th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u00f4ng tin \u0111\u00e3 ghi t\u1ea1i T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toan_canh_phan_bo_thu_nhap_nghia_vu_thue_va_hoat_dong_kinh_doanh_theo_quoc_gia_cu_tru\"><\/span><b>To\u00e0n c\u1ea3nh ph\u00e2n b\u1ed5 thu nh\u1eadp, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo qu\u1ed1c gia c\u01b0 tr\u00fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2661\" aria-describedby=\"caption-attachment-2661\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2661\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-Phu-luc-IV-Tong-quan-thong-tin-phai-ke-khai.jpg\" alt=\"K\u00ea khai Ph\u1ee5 l\u1ee5c IV - T\u1ed5ng quan th\u00f4ng tin ph\u1ea3i k\u00ea khai\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-Phu-luc-IV-Tong-quan-thong-tin-phai-ke-khai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-Phu-luc-IV-Tong-quan-thong-tin-phai-ke-khai-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-Phu-luc-IV-Tong-quan-thong-tin-phai-ke-khai-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-Phu-luc-IV-Tong-quan-thong-tin-phai-ke-khai-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-Phu-luc-IV-Tong-quan-thong-tin-phai-ke-khai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2661\" class=\"wp-caption-text\">K\u00ea khai Ph\u1ee5 l\u1ee5c IV &#8211; T\u1ed5ng quan th\u00f4ng tin ph\u1ea3i k\u00ea khai<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau k\u00ea khai ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i v\u00e0 tr\u00ecnh b\u00e0y b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean k\u1ebft trong c\u00f9ng t\u1eadp \u0111o\u00e0n \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng tr\u00f9ng nhau, th\u00ec b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u v\u00e0 th\u00f4ng tin c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 ngay tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><b>Ch\u1ec9 ti\u00eau \u201cQu\u1ed1c gia\u201d<\/b><span style=\"font-weight: 400;\"> th\u1ec3 hi\u1ec7n t\u00ean qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa, \u0111\u1ed3ng th\u1eddi bao g\u1ed3m \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u2013 kinh doanh m\u00e0 th\u00f4ng qua \u0111\u00f3 c\u00e1c b\u00ean li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c doanh nghi\u1ec7p li\u00ean k\u1ebft trong c\u00f9ng t\u1eadp \u0111o\u00e0n. N\u1ed9i dung n\u00e0y c\u0169ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa c\u1ee5 th\u1ec3.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i nhi\u1ec1u qu\u1ed1c gia kh\u00e1c nhau, vi\u1ec7c x\u00e1c \u0111\u1ecbnh qu\u1ed1c gia c\u01b0 tr\u00fa thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n c\u00f3 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p gi\u1eefa c\u00e1c qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 li\u00ean quan ch\u01b0a k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai theo nguy\u00ean t\u1eafc sau: x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i b\u00ean li\u00ean k\u1ebft \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i b\u00ean li\u00ean k\u1ebft c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh, th\u00f4ng qua \u0111\u00f3 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh t\u1ea1i qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p><b>Ch\u1ec9 ti\u00eau \u201cDoanh thu\u201d<\/b><span style=\"font-weight: 400;\"> l\u00e0 <\/span><span style=\"font-weight: 400;\">t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n thu c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 doanh thu trong k\u1ef3 t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, tr\u1eeb c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft, g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean \u0111\u1ed9c l\u1eadp: Th\u1ec3 hi\u1ec7n t\u1ed5ng doanh thu ph\u00e1t sinh t\u1ea1i t\u1eebng qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft trong t\u1eadp \u0111o\u00e0n, \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb c\u00e1c giao d\u1ecbch v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft: T\u1ed5ng h\u1ee3p v\u00e0 ghi nh\u1eadn to\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft trong c\u00f9ng t\u1eadp \u0111o\u00e0n, \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo t\u1eebng qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u00e1c b\u00ean li\u00ean k\u1ebft c\u01b0 tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch c\u1ed9ng to\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh t\u1eeb giao d\u1ecbch v\u1edbi b\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 doanh thu t\u1eeb giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft, t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 ghi nh\u1eadn t\u1ea1i hai c\u1ed9t n\u00e0y.<\/span><\/li>\n<\/ul>\n<p><b>Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d<\/b><span style=\"font-weight: 400;\"> l\u00e0 ghi t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa.<\/span><\/p>\n<p><b>Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p\u201d <\/b><span style=\"font-weight: 400;\">l\u00e0 ghi nh\u1eadn t\u1ed5ng ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c c\u00e1c kho\u1ea3n thu\u1ebf c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft trong t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ph\u00e1t sinh t\u1ea1i qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa. \u0110\u1ed3ng th\u1eddi, ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf t\u01b0\u01a1ng t\u1ef1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (v\u00ed d\u1ee5 nh\u01b0 thu\u1ebf nh\u00e0 th\u1ea7u) ph\u00e1t sinh v\u00e0 ph\u1ea3i n\u1ed9p t\u1ea1i c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c n\u01a1i c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 x\u00e1c l\u1eadp ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ed5ng ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng t\u1ea1i qu\u1ed1c gia c\u01b0 tr\u00fa c\u1ee7a b\u00ean li\u00ean k\u1ebft, c\u00f3 th\u1ec3 theo c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t ho\u1eb7c c\u01a1 s\u1edf d\u1ed3n t\u00edch. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p c\u1ea7n ghi r\u00f5 ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng trong ph\u1ea7n thuy\u1ebft minh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><b>Ch\u1ec9 ti\u00eau \u201cThu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p\u201d <\/b><span style=\"font-weight: 400;\">l\u00e0 ghi t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (ho\u1eb7c c\u00e1c kho\u1ea3n thu\u1ebf c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) t\u1ea1i qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng ph\u1ea3i n\u01a1i c\u01b0 tr\u00fa, th\u00ec kho\u1ea3n thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u00e3 n\u1ed9p n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng g\u1ed9p v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5.<\/span><\/p>\n<p><b>Ch\u1ec9 ti\u00eau \u201cV\u1ed1n \u0111\u0103ng k\u00fd\u201d<\/b><span style=\"font-weight: 400;\">: Ghi t\u1ed5ng s\u1ed1 v\u1ed1n cam k\u1ebft \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i ng\u00e2n th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i n\u01a1i c\u01b0 tr\u00fa.<\/span><\/p>\n<p><b>Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn l\u0169y k\u1ebf\u201d: <\/b><span style=\"font-weight: 400;\">Ghi t\u1ed5ng c\u1ed9ng d\u1ed3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n t\u1ea1i qu\u1ed1c gia t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/span><\/p>\n<p><b>Ch\u1ec9 ti\u00eau \u201cS\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean\u201d: <\/b><span style=\"font-weight: 400;\">Ghi t\u1ed5ng s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft s\u1eed d\u1ee5ng.<\/span><\/p>\n<p><b>Ch\u1ec9 ti\u00eau \u201cT\u00e0i s\u1ea3n h\u1eefu h\u00ecnh ngo\u1ea1i tr\u1eeb ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n m\u1eb7t\u201d: <\/b><span style=\"font-weight: 400;\">Ghi nh\u1eadn t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft, bao g\u1ed3m c\u00e1c nh\u00f3m t\u00e0i s\u1ea3n ch\u1ee7 y\u1ebfu nh\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea theo h\u00ecnh th\u1ee9c t\u00e0i ch\u00ednh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n \u0111ang trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/phu-luc-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn k\u00ea khai Ph\u1ee5 l\u1ee5c I<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Danh_muc_cac_cong_ty_con_cua_Tap_doan_theo_nuoc_vung_lanh_tho_noi_cu_tru\"><\/span><b>Danh m\u1ee5c c\u00e1c c\u00f4ng ty con c\u1ee7a T\u1eadp \u0111o\u00e0n theo n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 danh m\u1ee5c c\u00e1c c\u00f4ng ty c\u1ee7a t\u1eadp \u0111o\u00e0n theo qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa, doanh nghi\u1ec7p c\u1ea7n k\u00ea khai chi ti\u1ebft t\u1eebng ch\u1ec9 ti\u00eau nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 t\u01b0 c\u00e1ch c\u01b0 tr\u00fa, ph\u00e1p nh\u00e2n li\u00ean k\u1ebft v\u00e0 ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb trong t\u1eadp \u0111o\u00e0n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u00eau qu\u1ed1c gia: Ghi t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u00e3 khai \u1edf m\u1ee5c \u201cTo\u00e0n c\u1ea3nh ph\u00e2n b\u1ed5 thu nh\u1eadp, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo qu\u1ed1c gia c\u01b0 tr\u00fa\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cC\u00e1c C\u00f4ng ty l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa \u1edf n\u01b0\u1edbc s\u1edf t\u1ea1i\u201d: Ghi r\u00f5 t\u00ean ph\u00e1p nh\u00e2n c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft thu\u1ed9c c\u00f4ng ty m\u1eb9 t\u1ed1i cao, l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c c\u00e1c s\u1eafc thu\u1ebf c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00f3 c\u01b0 tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cQu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u0103ng k\u00fd kinh doanh n\u1ebfu kh\u00e1c v\u1edbi qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa\u201d: <\/span><span style=\"font-weight: 400;\">Ghi t\u00ean c\u1ee7a qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 c\u00e1c c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u0103ng k\u00fd kinh doanh kh\u00e1c v\u1edbi qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 ti\u00eau \u201cC\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o c\u00e1c \u00f4 ph\u00f9 h\u1ee3p t\u1ea1i m\u1ee5c \u201cC\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d theo t\u1eebng ch\u1ee9c n\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u00ean li\u00ean k\u1ebft \u0111\u1ea3m nhi\u1ec7m t\u1eeb hai ch\u1ee9c n\u0103ng tr\u1edf l\u00ean, C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ea7n \u0111\u00e1nh d\u1ea5u \u0111\u1ea7y \u0111\u1ee7 v\u00e0o t\u1ea5t c\u1ea3 c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ee9c n\u0103ng m\u00e0 b\u00ean li\u00ean k\u1ebft \u0111\u00f3 th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-ho-so-toan-cau\/\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn k\u00ea khai H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u tr\u00ean h\u1ec7 th\u1ed1ng HTKK<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 <\/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\u1ec3 n\u1eafm r\u00f5 quy tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u00e1ch l\u1eadp ph\u1ee5 l\u1ee5c theo Ngh\u1ecb \u0111\u1ecbnh 132 c\u0169ng nh\u01b0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng nh\u1eb1m \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, vi\u1ec7c l\u1eadp v\u00e0 k\u00ea khai Ph\u1ee5 l\u1ee5c IV B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 minh b\u1ea1ch v\u00e0 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp. Khi hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t, x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo t\u1eebng qu\u1ed1c gia c\u01b0 tr\u00fa, doanh nghi\u1ec7p s\u1ebd ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 h\u1ea1n ch\u1ebf ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n di\u1ec5n ra thu\u1eadn l\u1ee3i v\u00e0 nh\u1ea5t qu\u00e1n v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t s\u1edbm d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 v\u00e0 c\u1eadp nh\u1eadt h\u01b0\u1edbng d\u1eabn chuy\u00ean s\u00e2u. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n h\u1ed7 tr\u1ee3 chi ti\u1ebft, vi\u1ec7c \u0111\u1ed3ng h\u00e0nh c\u00f9ng \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u1ed3 s\u01a1, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian, ngu\u1ed3n l\u1ef1c trong qu\u00e1 tr\u00ecnh k\u00ea khai.<\/span><\/p>\n<blockquote><p><strong>Link m\u1eabu t\u1edd khai Ph\u1ee5 l\u1ee5c IV:<\/strong> <a href=\"https:\/\/giaodichlienket.man.net.vn\/tai-lieu\/phu-luc-iv\/\">Ph\u1ee5 l\u1ee5c IV B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/a><\/p><\/blockquote>\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><i>Ban bi\u00ean t\u1eadp MAN \u2013 Master Accountant Netwok<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 05\/11\/2020, Ch\u00ednh ph\u1ee7 ch\u00ednh th\u1ee9c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u1eb7t ra khung ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. K\u1ec3 t\u1eeb \u0111\u00f3, k\u00ea khai ph\u1ee5 l\u1ee5c IV B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2658,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2657","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\/2657","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=2657"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2657\/revisions"}],"predecessor-version":[{"id":2664,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2657\/revisions\/2664"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2658"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}