{"id":2769,"date":"2026-01-08T20:55:06","date_gmt":"2026-01-09T03:55:06","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2769"},"modified":"2026-03-05T00:01:33","modified_gmt":"2026-03-05T07:01:33","slug":"ho-so-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/","title":{"rendered":"Related-Party Transaction Profile 2026 \u2013 Why are many businesses subject to tax assessments during tax settlement?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 \u0111ang tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng n\u1ed9i dung tu\u00e2n th\u1ee7 thu\u1ebf quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar 2) v\u00e0 si\u1ebft ch\u1eb7t thanh tra ch\u1ed1ng chuy\u1ec3n gi\u00e1. B\u00e0i vi\u1ebft n\u00e0y t\u1eadp trung ph\u00e2n t\u00edch to\u00e0n di\u1ec7n t\u1eeb c\u0103n c\u1ee9 ph\u00e1p l\u00fd theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp &#8211; \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp, c\u1ea5u tr\u00fac h\u1ed3 s\u01a1 3 c\u1ea5p \u0111\u1ed9, \u0111\u1ebfn c\u00e1c r\u1ee7i ro th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 n\u0103m 2026, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7, b\u1ea3o v\u1ec7 l\u1ee3i nhu\u1eadn v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf d\u00e0i h\u1ea1n.<\/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\/ho-so-giao-dich-lien-ket\/#Tai_sao_Ho_so_giao_dich_lien_ket_la_%E2%80%9Ctu_huyet%E2%80%9D_cua_thue_nam_2026\" >T\u1ea1i sao H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 &#8220;t\u1eed huy\u1ec7t&#8221; c\u1ee7a thu\u1ebf n\u0103m 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Hieu_dung_ve_Giao_dich_lien_ket_theo_quy_dinh_hien_hanh\" >Hi\u1ec3u \u0111\u00fang v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Cac_truong_hop_duoc_xem_la_co_quan_he_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Ho_so_giao_dich_lien_ket_la_gi\" >H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Doi_tuong_phai_lap_va_Mien_lap_Ho_so_giao_dich_lien_ket\" >\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp v\u00e0 Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Nhom_doi_tuong_bat_buoc\" >Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c<\/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\/ho-so-giao-dich-lien-ket\/#Cac_truong_hop_duoc_mien_lap_Ho_so_giao_dich_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Truong_hop_1_Nguong_doanh_thu_va_gia_tri_giao_dich\" >Tr\u01b0\u1eddng h\u1ee3p 1: Ng\u01b0\u1ee1ng doanh thu v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Truong_hop_2_Thoa_thuan_APA\" >Tr\u01b0\u1eddng h\u1ee3p 2: Th\u1ecfa thu\u1eadn APA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Truong_hop_3_Kinh_doanh_voi_chuc_nang_don_gian\" >Tr\u01b0\u1eddng h\u1ee3p 3: Kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/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\/ho-so-giao-dich-lien-ket\/#Truong_hop_4_Giao_dich_noi_dia_cung_thue_suat\" >Tr\u01b0\u1eddng h\u1ee3p 4: Giao d\u1ecbch n\u1ed9i \u0111\u1ecba c\u00f9ng thu\u1ebf su\u1ea5t<\/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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Cau_truc_bo_Ho_so_giao_dich_lien_ket_chuan\" >C\u1ea5u tr\u00fac b\u1ed9 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n<\/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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Ho_so_quoc_gia_Local_File\" >H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Ho_so_toan_cau_Master_File\" >H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Bao_cao_loi_nhuan_lien_quoc_gia_Country-by-Country_Report_%E2%80%93_CbCR\" >B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR)<\/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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#5_Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_theo_luat_dinh\" >5 Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo lu\u1eadt \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Tai_sao_doanh_nghiep_thuong_bi_an_dinh_thue\" >T\u1ea1i sao doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_Ho_so_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Den_thoi_diem_quyet_toan_thue_TNDN_ho_so_giao_dich_lien_ket_chua_hoan_thien_co_bi_phat_khong\" >\u0110\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf TNDN, h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ch\u01b0a ho\u00e0n thi\u1ec7n c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Doanh_nghiep_duoc_mien_lap_ho_so_giao_dich_lien_ket_thi_co_can_lam_phan_tich_gi_them_khong\" >Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 c\u1ea7n l\u00e0m ph\u00e2n t\u00edch g\u00ec th\u00eam kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Chua_co_du_lieu_so_sanh_thi_truong_thi_co_nop_quyet_toan_thue_duoc_khong\" >Ch\u01b0a c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh th\u1ecb tr\u01b0\u1eddng th\u00ec c\u00f3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Co_quan_thue_co_the_yeu_cau_ho_so_giao_dich_lien_ket_ngay_trong_mua_quyet_toan_khong\" >C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ngay trong m\u00f9a quy\u1ebft to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket\/#Chi_phi_lai_vay_vuot_30_EBITDA_xu_ly_nhu_the_nao_khi_quyet_toan_thue\" >Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o khi quy\u1ebft to\u00e1n thu\u1ebf?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_Ho_so_giao_dich_lien_ket_la_%E2%80%9Ctu_huyet%E2%80%9D_cua_thue_nam_2026\"><\/span><b>T\u1ea1i sao H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 &#8220;t\u1eed huy\u1ec7t&#8221; c\u1ee7a thu\u1ebf n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2024, Vi\u1ec7t Nam ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, \u0111i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00e1c k\u1ecbch b\u1ea3n chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua gi\u00e1 giao d\u1ecbch n\u1ed9i b\u1ed9 s\u1ebd b\u1ecb gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd b\u1edfi h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u li\u00ean th\u00f4ng Qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p d\u00f9 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c ch\u1ea5t, c\u00f3 l\u1ee3i nhu\u1eadn nh\u01b0ng v\u1eabn b\u1ecb truy thu h\u00e0ng t\u1ef7 \u0111\u1ed3ng. Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu kh\u00f4ng ph\u1ea3i do h\u1ecd c\u1ed1 t\u00ecnh gian l\u1eadn, m\u00e0 do sai s\u00f3t trong vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 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;\">Kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng khi so s\u00e1nh gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu h\u1ee5t c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh b\u1ea3n ch\u1ea5t d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi ph\u1ea1m c\u00e1c ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p, vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 th\u1ef1c thi \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi CFO v\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_Giao_dich_lien_ket_theo_quy_dinh_hien_hanh\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p c\u1ea7n b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c hi\u1ec3u \u0111\u00fang kh\u00e1i ni\u1ec7m giao d\u1ecbch li\u00ean k\u1ebft, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c n\u1ed9i dung c\u1ed1t l\u00f5i doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_xem_la_co_quan_he_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh x\u00e1c, b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu v\u1ed1n: M\u1ed9t b\u00ean n\u1eafm gi\u1eef \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f9ng b\u00ean th\u1ee9 ba s\u1edf h\u1eefu: C\u1ea3 hai b\u00ean \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t: M\u1ed9t b\u00ean l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u00ean kia v\u00e0 n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n: M\u1ed9t b\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho b\u00ean kia vay v\u1ed1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u00ean \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a b\u00ean \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 \u0111\u1ecbnh ban l\u00e3nh \u0111\u1ea1o: M\u1ed9t b\u00ean ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t m\u1ed9t b\u00ean kia v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o; ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f9ng ban l\u00e3nh \u0111\u1ea1o: Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh do m\u1ed9t b\u00ean th\u1ee9 ba ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u h\u00e0nh chung b\u1edfi c\u00e1 nh\u00e2n\/gia \u0111\u00ecnh: Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 th\u00e2n thi\u1ebft trong gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, cha m\u1eb9, con, anh ch\u1ecb em&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh &#8211; c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa: Quan h\u1ec7 gi\u1eefa m\u1ed9t doanh nghi\u1ec7p v\u1edbi c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf: M\u1ed9t ho\u1eb7c nhi\u1ec1u doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 v\u00e0o doanh nghi\u1ec7p \u0111\u00f3 ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch th\u1ef1c t\u1ebf x\u00e1c l\u1eadp quan h\u1ec7 li\u00ean k\u1ebft: C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1i quan h\u1ec7 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n: Doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang 11 tr\u01b0\u1eddng h\u1ee3p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ch\u1ec9 l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u trong to\u00e0n b\u1ed9 quy tr\u00ecnh tu\u00e2n th\u1ee7. Khi m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd, v\u1ea5n \u0111\u1ec1 c\u1ed1t l\u00f5i ti\u1ebfp theo m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u00e0m r\u00f5 l\u00e0 c\u00e1ch ch\u1ee9ng minh t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fac H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 ph\u00e1p l\u00fd trung t\u00e2m, gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_lien_ket_la_gi\"><\/span><b>H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing Documentation) l\u00e0 b\u1ed9 t\u00e0i li\u1ec7u m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp \u0111\u1ec3 ch\u1ee9ng minh r\u1eb1ng c\u00e1c m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn trong c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle), t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_lap_va_Mien_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp v\u00e0 Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ph\u00e2n lo\u1ea1i r\u00f5 t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng d\u1ef1a tr\u00ean ph\u1ea1m vi giao d\u1ecbch, quy m\u00f4 doanh thu v\u00e0 \u0111i\u1ec1u ki\u1ec7n tu\u00e2n th\u1ee7 c\u1ee5 th\u1ec3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp, k\u00e8m theo nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng nh\u1eb1m tr\u00e1nh nh\u1ea7m l\u1eabn v\u00e0 r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_bat_buoc\"><\/span><b>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2773\" aria-describedby=\"caption-attachment-2773\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2773\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhom-doi-tuong-bat-buoc-lap-ho-so-giao-dich-lien-ket-2026.jpg\" alt=\"Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhom-doi-tuong-bat-buoc-lap-ho-so-giao-dich-lien-ket-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhom-doi-tuong-bat-buoc-lap-ho-so-giao-dich-lien-ket-2026-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhom-doi-tuong-bat-buoc-lap-ho-so-giao-dich-lien-ket-2026-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhom-doi-tuong-bat-buoc-lap-ho-so-giao-dich-lien-ket-2026-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhom-doi-tuong-bat-buoc-lap-ho-so-giao-dich-lien-ket-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2773\" class=\"wp-caption-text\">Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft 2026<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ec1u ph\u1ea3i k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft M\u1eabu 01\/GDLK (<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/tai-lieu\/mau-01-gdlk\/\"><span style=\"font-weight: 400;\">T\u1ea3i xu\u1ed1ng M\u1eabu 01\/GDLK<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c coi l\u00e0 ph\u00e1t sinh khi c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf sau gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a: Bao g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a h\u1eefu h\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5: D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, logistics, qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho thu\u00ea, m\u01b0\u1ee3n ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n: Bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh (m\u00e1y m\u00f3c, nh\u00e0 x\u01b0\u1edfng) v\u00e0 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, nh\u00e3n hi\u1ec7u, b\u00ed quy\u1ebft kinh doanh, b\u1eb1ng s\u00e1ng ch\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh: Ho\u1ea1t \u0111\u1ed9ng vay, cho vay, b\u1ea3o l\u00e3nh vay v\u1ed1n, cung c\u1ea5p c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh, th\u1ecfa thu\u1eadn b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn v\u1ec1 ngu\u1ed3n l\u1ef1c: Mua, b\u00e1n, thu\u00ea, m\u01b0\u1ee3n, nh\u00f3m h\u1ecdp nh\u00e2n s\u1ef1; th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng b\u1ea5t k\u1ef3 giao d\u1ecbch n\u00e0o c\u00f3 b\u1ea3n ch\u1ea5t mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf (d\u00f9 c\u00f3 thu ti\u1ec1n hay kh\u00f4ng thu ti\u1ec1n) gi\u1eefa hai b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 k\u00ea khai trong h\u1ed3 s\u01a1 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-to-khai-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn k\u00ea khai T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2772\" aria-describedby=\"caption-attachment-2772\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2772\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-quy-dinh-thue.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-quy-dinh-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-quy-dinh-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-quy-dinh-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-quy-dinh-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-quy-dinh-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2772\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh thu\u1ebf<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_1_Nguong_doanh_thu_va_gia_tri_giao_dich\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Ng\u01b0\u1ee1ng doanh thu v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi th\u1ecfa 2 \u0111i\u1ec1u ki\u1ec7n sau th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 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;\">Doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3 t\u00ednh thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_2_Thoa_thuan_APA\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Th\u1ecfa thu\u1eadn APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh. C\u00e1c giao d\u1ecbch kh\u00f4ng thu\u1ed9c ph\u1ea1m vi APA v\u1eabn ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb kh\u00e1c.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_3_Kinh_doanh_voi_chuc_nang_don_gian\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: Kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng 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 (EBIT) tr\u00ean doanh thu thu\u1ea7n thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n ph\u1ed1i: T\u1eeb 5% tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t: T\u1eeb 10% tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gia c\u00f4ng: T\u1eeb 15% tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_4_Giao_dich_noi_dia_cung_thue_suat\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 4: Giao d\u1ecbch n\u1ed9i \u0111\u1ecba c\u00f9ng thu\u1ebf su\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch n\u1ed9i \u0111\u1ecba c\u00f9ng thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft trong n\u01b0\u1edbc v\u00e0 \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 b\u00ean li\u00ean k\u1ebft c\u00f9ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN gi\u1ed1ng nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3 hai b\u00ean \u0111\u1ec1u kh\u00f4ng thu\u1ed9c di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo M\u1eabu s\u1ed1 01 t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_truc_bo_Ho_so_giao_dich_lien_ket_chuan\"><\/span><b>C\u1ea5u tr\u00fac b\u1ed9 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2771\" aria-describedby=\"caption-attachment-2771\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2771\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cau-truc-bo-Ho-so-giao-dich-lien-ket-chuan.jpg\" alt=\"C\u1ea5u tr\u00fac b\u1ed9 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cau-truc-bo-Ho-so-giao-dich-lien-ket-chuan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cau-truc-bo-Ho-so-giao-dich-lien-ket-chuan-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cau-truc-bo-Ho-so-giao-dich-lien-ket-chuan-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cau-truc-bo-Ho-so-giao-dich-lien-ket-chuan-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cau-truc-bo-Ho-so-giao-dich-lien-ket-chuan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2771\" class=\"wp-caption-text\">C\u1ea5u tr\u00fac b\u1ed9 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo quy chu\u1ea9n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 th\u00f4ng l\u1ec7 Qu\u1ed1c t\u1ebf (BEPS Action 13), b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7 bao g\u1ed3m ba c\u1ea5p \u0111\u1ed9 b\u00e1o c\u00e1o v\u1edbi c\u00e1c ch\u1ee9c n\u0103ng chuy\u00ean bi\u1ec7t sau:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) \u0111\u00f3ng vai tr\u00f2 trung t\u00e2m trong vi\u1ec7c ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3. Tr\u00ean th\u1ef1c t\u1ebf, \u0111\u00e2y c\u0169ng l\u00e0 ph\u1ea7n h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam ki\u1ec3m tra \u0111\u1ea7u ti\u00ean, do \u0111\u00f3 doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng: Cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ch\u00ednh doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u tr\u1ecdng t\u00e2m \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung: M\u00f4 t\u1ea3 s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c c\u1ee7a doanh nghi\u1ec7p; chi\u1ebfn l\u01b0\u1ee3c kinh doanh; chi ti\u1ebft c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft (gi\u00e1 tr\u1ecb, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n); ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng &#8211; t\u00e0i s\u1ea3n &#8211; r\u1ee7i ro (FAR); v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 ph\u00e2n t\u00edch kinh t\u1ebf \u0111\u1ec3 so s\u00e1nh m\u1ee9c l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Ho_so_toan_cau_Master_File\"><\/span><b>H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) \u0111\u01b0\u1ee3c l\u1eadp nh\u1eb1m cung c\u1ea5p b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a to\u00e0n b\u1ed9 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, qua \u0111\u00f3 gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 t\u00ednh nh\u1ea5t qu\u00e1n trong ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa c\u00e1c qu\u1ed1c gia. N\u1ed9i dung Master File th\u01b0\u1eddng t\u1eadp trung v\u00e0o c\u00e1c th\u00f4ng tin c\u1ed1t l\u00f5i sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng: Cung c\u1ea5p b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 b\u1ed1i c\u1ea3nh chung m\u00e0 doanh nghi\u1ec7p \u0111ang v\u1eadn h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung: C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu t\u1eadp \u0111o\u00e0n; c\u00e1c l\u0129nh v\u1ef1c kinh doanh mang l\u1ea1i l\u1ee3i nhu\u1eadn ch\u00ednh; chu\u1ed7i cung \u1ee9ng h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5; danh m\u1ee5c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (IP) c\u1ee7a t\u1eadp \u0111o\u00e0n; c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_Country-by-Country_Report_%E2%80%93_CbCR\"><\/span><b>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf 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 doanh thu, l\u1ee3i nhu\u1eadn v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u. Theo \u0111\u00f3, CbCR t\u1eadp trung ph\u1ea3n \u00e1nh c\u00e1c n\u1ed9i dung tr\u1ecdng y\u1ebfu sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng: L\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd r\u1ee7i ro v\u0129 m\u00f4, gi\u00fap c\u01a1 quan thu\u1ebf nh\u1eadn di\u1ec7n vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c qu\u1ed1c gia th\u00f4ng qua vi\u1ec7c so s\u00e1nh t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn n\u1ed9p thu\u1ebf v\u00e0 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i t\u1eebng \u0111\u1ecba b\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung: T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u1ec1 doanh thu, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p, v\u1ed1n \u0111i\u1ec1u l\u1ec7, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean v\u00e0 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh t\u1ea1i m\u1ed7i qu\u1ed1c gia\/v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 t\u1eadp \u0111o\u00e0n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c x\u00e2y d\u1ef1ng \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111\u00fang c\u1ea5u tr\u00fac 3 c\u1ea5p \u0111\u1ed9 m\u1edbi ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n. Y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 h\u1ed3 s\u01a1 th\u1ef1c s\u1ef1 c\u00f3 gi\u00e1 tr\u1ecb b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc thanh tra thu\u1ebf n\u1eb1m \u1edf c\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn cho t\u1eebng giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ch\u1ee9ng minh nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo lu\u1eadt \u0111\u1ecbnh \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP cho ph\u00e9p \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_theo_luat_dinh\"><\/span><b>5 Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo lu\u1eadt \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh 5 ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh t\u1ea1i c\u00e1c \u0110i\u1ec1u 13, 14, 15:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p So s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p Gi\u00e1 b\u00e1n l\u1ea1i (Resale Price).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p Gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (Cost Plus).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn (TNMM) &#8211; Ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p Ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (Profit Split).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 ph\u00e1p lu\u1eadt \u0111\u00e3 quy \u0111\u1ecbnh 05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ti\u1ec7m c\u1eadn th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf vi\u1ec7c l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh t\u00ednh ch\u1ea5p nh\u1eadn c\u1ee7a h\u1ed3 s\u01a1 khi b\u1ecb thanh tra thu\u1ebf. Ch\u1ec9 c\u1ea7n sai l\u1ec7ch trong kh\u00e2u so s\u00e1nh, d\u1eef li\u1ec7u ho\u1eb7c c\u00e1ch di\u1ec5n gi\u1ea3i b\u1ea3n ch\u1ea5t giao d\u1ecbch, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 v\u00e0 ti\u1ebfn h\u00e0nh \u1ea5n \u0111\u1ecbnh thu\u1ebf. \u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 l\u00fd do v\u00ec sao, d\u00f9 \u201cl\u00e0m \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p\u201d, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn r\u01a1i v\u00e0o nh\u00f3m r\u1ee7i ro cao c\u1ea7n \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi trong ph\u1ea7n ti\u1ebfp theo.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_thuong_bi_an_dinh_thue\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh thanh tra, c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 xem x\u00e9t vi\u1ec7c doanh nghi\u1ec7p c\u00f3 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, m\u00e0 c\u00f2n \u0111\u00e1nh gi\u00e1 s\u00e2u ch\u1ea5t l\u01b0\u1ee3ng h\u1ed3 s\u01a1, t\u00ednh h\u1ee3p l\u00fd c\u1ee7a d\u1eef li\u1ec7u so s\u00e1nh v\u00e0 m\u1ee9c \u0111\u1ed9 s\u1eb5n s\u00e0ng cung c\u1ea5p t\u00e0i li\u1ec7u. Th\u1ef1c t\u1ebf cho th\u1ea5y, ph\u1ea7n l\u1edbn c\u00e1c quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ec1u xu\u1ea5t ph\u00e1t t\u1eeb nh\u1eefng sai s\u00f3t l\u1eb7p l\u1ea1i d\u01b0\u1edbi \u0111\u00e2y. B\u1ea3ng t\u1ed5ng h\u1ee3p sau gi\u00fap doanh nghi\u1ec7p nhanh ch\u00f3ng nh\u1eadn di\u1ec7n c\u00e1c r\u1ee7i ro tr\u1ecdng y\u1ebfu trong h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 hi\u1ec3u r\u00f5 h\u1ec7 qu\u1ea3 thu\u1ebf c\u00f3 th\u1ec3 ph\u00e1t sinh.<\/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;\"> T\u1ed5ng h\u1ee3p r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p trong h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>R\u1ee7i ro<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1ef1c t\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ec7 qu\u1ea3 v\u1ec1 thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng doanh nghi\u1ec7p so s\u00e1nh kh\u00e1c bi\u1ec7t v\u1ec1 ch\u1ee9c n\u0103ng, quy m\u00f4, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ho\u1eb7c d\u00f9ng d\u1eef li\u1ec7u kh\u00f4ng c\u1eadp nh\u1eadt, thi\u1ebfu \u0111\u1ed9 tin c\u1eady<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 b\u1ecb b\u00e1c b\u1ecf, c\u01a1 quan thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn theo d\u1eef li\u1ec7u ng\u00e0nh v\u00e0 ti\u1ebfn h\u00e0nh \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n theo Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh v\u01b0\u1ee3t qu\u00e1 30% EBITDA, ph\u1ed5 bi\u1ebfn \u1edf doanh nghi\u1ec7p FDI ho\u1eb7c doanh nghi\u1ec7p th\u00e2m d\u1ee5ng v\u1ed1n vay<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t tr\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng s\u1eb5n c\u00f3<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Kh\u00f4ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tr\u01b0\u1edbc, ch\u1eadm cung c\u1ea5p khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u (qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n t\u1ef1 x\u00e1c \u0111\u1ecbnh gi\u00e1, b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 c\u00f3 nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Qua b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00f3 th\u1ec3 th\u1ea5y, r\u1ee7i ro trong h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ebfn t\u1eeb vi\u1ec7c doanh nghi\u1ec7p c\u1ed1 t\u00ecnh vi ph\u1ea1m, m\u00e0 ch\u1ee7 y\u1ebfu xu\u1ea5t ph\u00e1t t\u1eeb sai s\u00f3t k\u1ef9 thu\u1eadt, thi\u1ebfu chu\u1ea9n b\u1ecb v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh, ki\u1ec3m so\u00e1t tr\u1ea7n chi ph\u00ed l\u00e3i vay v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 s\u1eb5n s\u00e0ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m thanh tra s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1eef quy\u1ec1n t\u1ef1 x\u00e1c \u0111\u1ecbnh gi\u00e1, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 truy thu trong n\u0103m 2026 v\u00e0 c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/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;\">Trong b\u1ed1i c\u1ea3nh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 thanh tra ch\u1ed1ng chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn, m\u00e0 l\u00e0 ngh\u0129a v\u1ee5 s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft. Vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 \u0111\u00fang, \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t chi ph\u00ed, b\u1ea3o v\u1ec7 l\u1ee3i nhu\u1eadn v\u00e0 uy t\u00edn d\u00e0i h\u1ea1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00e0nh \u0111\u1ed9ng ngay t\u1eeb \u0111\u1ea7u k\u1ef3 thu\u1ebf s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft ho\u1eb7c ch\u01b0a t\u1ef1 tin v\u1ec1 m\u1ee9c \u0111\u1ed9 an to\u00e0n c\u1ee7a h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c r\u00e0 so\u00e1t v\u00e0 chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 s\u1edbm s\u1ebd gi\u00fap ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi c\u00e1c \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p, \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p ph\u00e1p tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf v\u00e0o cu\u1ed9c. Ch\u1ee7 \u0111\u1ed9ng h\u00f4m nay ch\u00ednh l\u00e0 c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i nhu\u1eadn v\u00e0 s\u1ef1 \u1ed5n \u0111\u1ecbnh d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chi ti\u1ebft v\u1ec1 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><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<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Ho_so_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Den_thoi_diem_quyet_toan_thue_TNDN_ho_so_giao_dich_lien_ket_chua_hoan_thien_co_bi_phat_khong\"><\/span>\u0110\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf TNDN, h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ch\u01b0a ho\u00e0n thi\u1ec7n c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chu\u1ea9n b\u1ecb s\u1eb5n h\u1ed3 s\u01a1 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN. N\u1ebfu khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u m\u00e0 h\u1ed3 s\u01a1 ch\u01b0a ho\u00e0n thi\u1ec7n ho\u1eb7c kh\u00f4ng cung c\u1ea5p \u0111\u00fang h\u1ea1n (15 ng\u00e0y l\u00e0m vi\u1ec7c), doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_duoc_mien_lap_ho_so_giao_dich_lien_ket_thi_co_can_lam_phan_tich_gi_them_khong\"><\/span>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 c\u1ea7n l\u00e0m ph\u00e2n t\u00edch g\u00ec th\u00eam kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. D\u00f9 thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c I M\u1eabu s\u1ed1 01\/GDLK k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n (doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn\u2026) \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi thanh tra thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chua_co_du_lieu_so_sanh_thi_truong_thi_co_nop_quyet_toan_thue_duoc_khong\"><\/span>Ch\u01b0a c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh th\u1ecb tr\u01b0\u1eddng th\u00ec c\u00f3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang h\u1ea1n, tuy nhi\u00ean vi\u1ec7c ch\u01b0a c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh l\u00e0 r\u1ee7i ro r\u1ea5t l\u1edbn. Trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb thanh tra, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 b\u00e1c b\u1ecf ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u ng\u00e0nh \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf. V\u00ec v\u1eady, giai \u0111o\u1ea1n th\u00e1ng 1 - th\u00e1ng 3 l\u00e0 th\u1eddi \u0111i\u1ec3m quan tr\u1ecdng \u0111\u1ec3 ho\u00e0n thi\u1ec7n ph\u00e2n t\u00edch so s\u00e1nh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_quan_thue_co_the_yeu_cau_ho_so_giao_dich_lien_ket_ngay_trong_mua_quyet_toan_khong\"><\/span>C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ngay trong m\u00f9a quy\u1ebft to\u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Th\u1ef1c t\u1ebf cho th\u1ea5y, nhi\u1ec1u Chi c\u1ee5c\/C\u1ee5c Thu\u1ebf g\u1eedi c\u00f4ng v\u0103n y\u00eau c\u1ea7u cung c\u1ea5p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ngay sau th\u1eddi \u0111i\u1ec3m n\u1ed9p quy\u1ebft to\u00e1n. N\u1ebfu doanh nghi\u1ec7p ch\u01b0a chu\u1ea9n b\u1ecb s\u1eb5n, nguy c\u01a1 qu\u00e1 h\u1ea1n 15 ng\u00e0y v\u00e0 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf l\u00e0 r\u1ea5t cao.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_vuot_30_EBITDA_xu_ly_nhu_the_nao_khi_quyet_toan_thue\"><\/span>Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o khi quy\u1ebft to\u00e1n thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong n\u0103m, nh\u01b0ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang kh\u1ea5u tr\u1eeb trong c\u00e1c n\u0103m ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 132. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ri\u00eang ph\u1ea7n chi ph\u00ed n\u00e0y \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ho\u1eb7c k\u00ea khai sai khi quy\u1ebft to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"\u0110\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf TNDN, h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ch\u01b0a ho\u00e0n thi\u1ec7n c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chu\u1ea9n b\u1ecb s\u1eb5n h\u1ed3 s\u01a1 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN. N\u1ebfu khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u m\u00e0 h\u1ed3 s\u01a1 ch\u01b0a ho\u00e0n thi\u1ec7n ho\u1eb7c kh\u00f4ng cung c\u1ea5p \u0111\u00fang h\u1ea1n (15 ng\u00e0y l\u00e0m vi\u1ec7c), doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 c\u1ea7n l\u00e0m ph\u00e2n t\u00edch g\u00ec th\u00eam kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. D\u00f9 thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c I M\u1eabu s\u1ed1 01\/GDLK k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n (doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn\u2026) \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi thanh tra thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ch\u01b0a c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh th\u1ecb tr\u01b0\u1eddng th\u00ec c\u00f3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang h\u1ea1n, tuy nhi\u00ean vi\u1ec7c ch\u01b0a c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh l\u00e0 r\u1ee7i ro r\u1ea5t l\u1edbn. Trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb thanh tra, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 b\u00e1c b\u1ecf ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u ng\u00e0nh \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf. V\u00ec v\u1eady, giai \u0111o\u1ea1n th\u00e1ng 1 - th\u00e1ng 3 l\u00e0 th\u1eddi \u0111i\u1ec3m quan tr\u1ecdng \u0111\u1ec3 ho\u00e0n thi\u1ec7n ph\u00e2n t\u00edch so s\u00e1nh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ngay trong m\u00f9a quy\u1ebft to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Th\u1ef1c t\u1ebf cho th\u1ea5y, nhi\u1ec1u Chi c\u1ee5c\/C\u1ee5c Thu\u1ebf g\u1eedi c\u00f4ng v\u0103n y\u00eau c\u1ea7u cung c\u1ea5p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ngay sau th\u1eddi \u0111i\u1ec3m n\u1ed9p quy\u1ebft to\u00e1n. N\u1ebfu doanh nghi\u1ec7p ch\u01b0a chu\u1ea9n b\u1ecb s\u1eb5n, nguy c\u01a1 qu\u00e1 h\u1ea1n 15 ng\u00e0y v\u00e0 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf l\u00e0 r\u1ea5t cao.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o khi quy\u1ebft to\u00e1n thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong n\u0103m, nh\u01b0ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang kh\u1ea5u tr\u1eeb trong c\u00e1c n\u0103m ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 132. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ri\u00eang ph\u1ea7n chi ph\u00ed n\u00e0y \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ho\u1eb7c k\u00ea khai sai khi quy\u1ebft to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<p style=\"text-align: right;\"><b><i>Ban bi\u00ean t\u1eadp MAN &#8211; Master Accountant Network<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 \u0111ang tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng n\u1ed9i dung tu\u00e2n th\u1ee7 thu\u1ebf quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar 2) v\u00e0 si\u1ebft ch\u1eb7t thanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2770,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2769","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\/2769","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=2769"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2769\/revisions"}],"predecessor-version":[{"id":3061,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2769\/revisions\/3061"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2770"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}