{"id":3062,"date":"2026-03-05T01:03:02","date_gmt":"2026-03-05T08:03:02","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3062"},"modified":"2026-03-10T00:13:05","modified_gmt":"2026-03-10T07:13:05","slug":"bao-gia-dich-vu-chuyen-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/","title":{"rendered":"Latest update on the price list for transfer pricing services."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 l\u00e0 th\u00f4ng tin m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 chi ph\u00ed l\u1eadp h\u1ed3 s\u01a1, b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 c\u00f2n ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 chuy\u00ean s\u00e2u c\u1ee7a vi\u1ec7c ph\u00e2n t\u00edch d\u1eef li\u1ec7u so s\u00e1nh, x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 Local File, Master File v\u00e0 kh\u1ea3 n\u0103ng b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u1eadp nh\u1eadt m\u1ee9c b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 m\u1edbi nh\u1ea5t n\u0103m 2026, c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed v\u00e0 c\u00e1ch l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n uy t\u00edn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro 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\/bao-gia-dich-vu-chuyen-gia\/#Hieu_dung_ve_Dich_vu_Chuyen_gia\" >Hi\u1ec3u \u0111\u00fang v\u1ec1 D\u1ecbch v\u1ee5 Chuy\u1ec3n gi\u00e1<\/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\/bao-gia-dich-vu-chuyen-gia\/#Nguyen_tac_%E2%80%9CGia_thi_truong%E2%80%9D_Arms_Length_Principle\" >Nguy\u00ean t\u1eafc &#8220;Gi\u00e1 th\u1ecb tr\u01b0\u1eddng&#8221; (Arm\u2019s Length Principle)<\/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\/bao-gia-dich-vu-chuyen-gia\/#Tai_sao_doanh_nghiep_can_bao_gia_dich_vu_chuyen_gia_ngay_luc_nay\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 ngay l\u00fac n\u00e0y?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Chi_tiet_bang_bao_gia_dich_vu_chuyen_gia\" >Chi ti\u1ebft b\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Cac_goi_dich_vu_bo_tro_chuyen_sau\" >C\u00e1c g\u00f3i d\u1ecbch v\u1ee5 b\u1ed5 tr\u1ee3 chuy\u00ean s\u00e2u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Cac_yeu_to_tac_dong_truc_tiep_den_bao_gia_dich_vu_chuyen_gia\" >C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Lo_trinh_trien_khai_dich_vu_chuyen_gia\" >L\u1ed9 tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Buoc_1_%E2%80%93_Thu_thap_thong_tin_va_Phan_tich_FAR_Functions_Assets_Risks\" >B\u01b0\u1edbc 1 &#8211; Thu th\u1eadp th\u00f4ng tin v\u00e0 Ph\u00e2n t\u00edch FAR (Functions, Assets, Risks)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Buoc_2_%E2%80%93_Lua_chon_phuong_phap_xac_dinh_gia_toi_uu\" >B\u01b0\u1edbc 2 &#8211; L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ed1i \u01b0u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Buoc_3_%E2%80%93_Tim_kiem_va_Phan_tich_du_lieu_Benchmarking\" >B\u01b0\u1edbc 3 &#8211; T\u00ecm ki\u1ebfm v\u00e0 Ph\u00e2n t\u00edch d\u1eef li\u1ec7u Benchmarking<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Buoc_4_%E2%80%93_Lap_ho_so_va_Hoan_thien_cac_Phu_luc\" >B\u01b0\u1edbc 4 &#8211; L\u1eadp h\u1ed3 s\u01a1 v\u00e0 Ho\u00e0n thi\u1ec7n c\u00e1c Ph\u1ee5 l\u1ee5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Buoc_5_%E2%80%93_Dong_hanh_giai_trinh_va_Bao_ve_ho_so\" >B\u01b0\u1edbc 5 &#8211; \u0110\u1ed3ng h\u00e0nh gi\u1ea3i tr\u00ecnh v\u00e0 B\u1ea3o v\u1ec7 h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Rui_ro_khon_luong_khi_thieu_ho_so_chuyen_gia_hoac_ho_so_kem_chat_luong\" >R\u1ee7i ro kh\u00f4n l\u01b0\u1eddng khi thi\u1ebfu h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 ho\u1eb7c h\u1ed3 s\u01a1 k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Tieu_chi_lua_chon_don_vi_tu_van_dich_vu_chuyen_gia_uy_tin\" >Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 uy t\u00edn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Giai_dap_thac_mac_ve_bao_gia_dich_vu_chuyen_gia\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Tai_sao_bao_gia_dich_vu_chuyen_gia_cua_cac_cong_ty_Big4_lai_cao_hon_nhieu_so_voi_cac_cong_ty_tu_van_trong_nuoc\" >T\u1ea1i sao b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 c\u1ee7a c\u00e1c c\u00f4ng ty Big4 l\u1ea1i cao h\u01a1n nhi\u1ec1u so v\u1edbi c\u00e1c c\u00f4ng ty t\u01b0 v\u1ea5n trong n\u01b0\u1edbc?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Doanh_nghiep_cua_toi_co_doanh_thu_duoi_50_ty_VNDnam_thi_co_can_lap_ho_so_khong\" >Doanh nghi\u1ec7p c\u1ee7a t\u00f4i c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 VN\u0110\/n\u0103m th\u00ec c\u00f3 c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/#Viec_tim_kiem_du_lieu_so_sanh_Benchmarking_co_bat_buoc_khong\" >Vi\u1ec7c t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_Dich_vu_Chuyen_gia\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 D\u1ecbch v\u1ee5 Chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 (Transfer Pricing Services) l\u00e0 lo\u1ea1i h\u00ecnh t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (c\u00f4ng ty m\u1eb9 &#8211; con, c\u00e1c c\u00f4ng ty c\u00f9ng t\u1eadp \u0111o\u00e0n, c\u00e1c c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh chung&#8230;) thi\u1ebft l\u1eadp v\u00e0 ch\u1ee9ng minh m\u1ee9c gi\u00e1 giao d\u1ecbch l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kh\u00e1ch quan c\u1ee7a th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_%E2%80%9CGia_thi_truong%E2%80%9D_Arms_Length_Principle\"><\/span><b>Nguy\u00ean t\u1eafc &#8220;Gi\u00e1 th\u1ecb tr\u01b0\u1eddng&#8221; (Arm\u2019s Length Principle)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026, nguy\u00ean t\u1eafc n\u00e0y \u0111\u01b0\u1ee3c th\u1eaft ch\u1eb7t h\u01a1n bao gi\u1edd h\u1ebft. C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh r\u1eb1ng c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n (mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, cho vay v\u1ed1n, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1ed1ng h\u1ec7t nh\u01b0 c\u00e1ch m\u00e0 hai \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp ho\u00e0n to\u00e0n th\u1ef1c hi\u1ec7n v\u1edbi nhau.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_bao_gia_dich_vu_chuyen_gia_ngay_luc_nay\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 ngay l\u00fac n\u00e0y?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ecm ki\u1ebfm m\u1ed9t b\u1ea3n b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 h\u1ee3p l\u00fd v\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n uy t\u00edn l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u v\u00ec 3 l\u00fd do c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf: H\u1ec7 th\u1ed1ng AI c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf hi\u1ec7n nay c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng so s\u00e1nh bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p v\u1edbi trung b\u00ecnh ng\u00e0nh to\u00e0n c\u1ea7u. N\u1ebfu kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh ch\u1eb7t ch\u1ebd, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 b\u1ecb \u1ea5n \u0111\u1ecbnh m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p cao h\u01a1n th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t tr\u1ea7n chi ph\u00ed l\u00e3i vay: Quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay (30% EBITDA) ti\u1ebfp t\u1ee5c l\u00e0 &#8220;\u0111i\u1ec3m n\u00f3ng&#8221; trong c\u00e1c k\u1ef3 thanh tra. D\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 chuy\u00ean nghi\u1ec7p s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n v\u00e0 t\u1ed1i \u01b0u h\u00f3a kho\u1ea3n chi ph\u00ed n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o v\u1ec7 uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u: Vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 chuy\u1ec3n gi\u00e1 kh\u00f4ng ch\u1ec9 g\u00e2y thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111i\u1ec3m t\u00edn nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_bang_bao_gia_dich_vu_chuyen_gia\"><\/span><b>Chi ti\u1ebft b\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u1ecb tr\u01b0\u1eddng t\u01b0 v\u1ea5n thu\u1ebf n\u0103m 2026 ch\u1ee9ng ki\u1ebfn s\u1ef1 ph\u00e2n h\u00f3a r\u00f5 r\u1ec7t. C\u00e1c doanh nghi\u1ec7p c\u1ea7n m\u1ed9t m\u1ee9c ph\u00ed c\u1ea1nh tranh nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) t\u1eeb c\u00e1c ngu\u1ed3n uy t\u00edn nh\u01b0 Orbis, Bloomberg hay Moody\u2019s.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 chi ti\u1ebft d\u1ef1a tr\u00ean quy m\u00f4 v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> Chi ti\u1ebft b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1.<\/span><\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i h\u00ecnh H\u1ed3 s\u01a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1eb7c \u0111i\u1ec3m doanh nghi\u1ec7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi gian th\u1ef1c hi\u1ec7n<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00ea khai Ph\u1ee5 l\u1ee5c\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1ecf, giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01a1n gi\u1ea3n, thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 Qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 To\u00e0n c\u1ea7u.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 7 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 Qu\u1ed1c gia (Local File)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i c\u00f3 doanh thu d\u01b0\u1edbi\u00a0 200 t\u1ef7 VN\u0110.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45.000.000 &#8211; 75.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 15 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 To\u00e0n c\u1ea7u (Master File)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, y\u00eau c\u1ea7u h\u1ee3p nh\u1ea5t d\u1eef li\u1ec7u t\u1eadp \u0111o\u00e0n.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60.000.000 &#8211; 100.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15 &#8211; 20 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00edch h\u1ee3p Local File v\u00e0 Master File<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI l\u1edbn, giao d\u1ecbch t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, ph\u00ed qu\u1ea3n l\u00fd, b\u1ea3n quy\u1ec1n ph\u1ee9c t\u1ea1p.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100.000.000 &#8211; 150.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 &#8211; 30 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t v\u00e0 so\u00e1t x\u00e9t (Health-check)\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i h\u1ed3 s\u01a1 c\u00e1c n\u0103m c\u0169 tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf xu\u1ed1ng thanh tra.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 c\u00e1c n\u0103m c\u0169 tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf xu\u1ed1ng thanh tra.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 7 ng\u00e0y<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c b\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 chi ti\u1ebft, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi quy m\u00f4, lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. M\u1ed7i lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ebd c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh (benchmarking) t\u01b0\u01a1ng \u1ee9ng. Vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 nh\u1eadn b\u1ea3ng b\u00e1o gi\u00e1 chi ti\u1ebft v\u00e0 s\u1edbm nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_goi_dich_vu_bo_tro_chuyen_sau\"><\/span><b>C\u00e1c g\u00f3i d\u1ecbch v\u1ee5 b\u1ed5 tr\u1ee3 chuy\u00ean s\u00e2u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i h\u1ed3 s\u01a1 c\u01a1 b\u1ea3n, b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u00ed cho:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 Benchmarking (T\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh): T\u1eeb 25.000.000 VN\u0110\/b\u00e1o c\u00e1o. \u0110\u00e2y l\u00e0 chi ph\u00ed \u0111\u1ec3 truy c\u1eadp v\u00e0o c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf \u0111\u1eaft \u0111\u1ecf nh\u1eb1m t\u00ecm ra 10-15 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n ph\u1ea3n bi\u1ec7n thanh tra: T\u00ednh theo gi\u1edd ho\u1eb7c theo g\u00f3i (Th\u01b0\u1eddng t\u1eeb 50.000.000 VN\u0110 tr\u1edf l\u00ean t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 s\u1ed1 thu\u1ebf b\u1ecb truy thu ti\u1ec1m t\u00e0ng).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c ti\u00eau bi\u1ec3u:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch bi\u00ean b\u1ea3n thanh tra t\u1ea1m th\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng l\u1eadp lu\u1eadn ph\u00e1p l\u00fd ph\u1ea3n bi\u1ec7n l\u1ea1i c\u00e1c quan \u0111i\u1ec3m c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i di\u1ec7n ho\u1eb7c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi \u0111o\u00e0n thanh tra.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_yeu_to_tac_dong_truc_tiep_den_bao_gia_dich_vu_chuyen_gia\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3065\" aria-describedby=\"caption-attachment-3065\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3065\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-dich-vu-chuyen-gia.jpg\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-dich-vu-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-dich-vu-chuyen-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-dich-vu-chuyen-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-dich-vu-chuyen-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-dich-vu-chuyen-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3065\" class=\"wp-caption-text\">C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Khi y\u00eau c\u1ea7u b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng kh\u00f4ng c\u00f3 m\u1ed9t m\u1ee9c gi\u00e1 c\u1ed1 \u0111\u1ecbnh cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. M\u1ee9c ph\u00ed s\u1ebd dao \u0111\u1ed9ng d\u1ef1a tr\u00ean c\u00e1c bi\u1ebfn s\u1ed1 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh ch\u1ea5t c\u1ee7a Giao d\u1ecbch li\u00ean k\u1ebft: Mua b\u00e1n h\u00e0ng h\u00f3a h\u1eefu h\u00ecnh l\u00e0 giao d\u1ecbch d\u1ec5 ch\u1ee9ng minh nh\u1ea5t. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c giao d\u1ecbch v\u1ec1 &#8220;T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh&#8221; (nh\u00e3n hi\u1ec7u, c\u00f4ng th\u1ee9c s\u1ea3n xu\u1ea5t, ph\u1ea7n m\u1ec1m \u0111\u1ed9c quy\u1ec1n) ho\u1eb7c &#8220;D\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n&#8221;, m\u1ee9c ph\u00ed t\u01b0 v\u1ea5n s\u1ebd t\u0103ng cao do \u0111\u00f2i h\u1ecfi ph\u00e2n t\u00edch kinh t\u1ebf (Economic Analysis) c\u1ef1c k\u1ef3 ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng c\u00e1c b\u00ean li\u00ean k\u1ebft: Doanh nghi\u1ec7p ch\u1ec9 giao d\u1ecbch v\u1edbi 01 c\u00f4ng ty m\u1eb9 s\u1ebd c\u00f3 m\u1ee9c ph\u00ed th\u1ea5p h\u01a1n so v\u1edbi doanh nghi\u1ec7p giao d\u1ecbch v\u1edbi 5 &#8211; 10 chi nh\u00e1nh t\u1ea1i c\u00e1c qu\u1ed1c gia c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p: N\u1ebfu doanh nghi\u1ec7p b\u00e1o l\u1ed7 k\u00e9o d\u00e0i nh\u01b0ng v\u1eabn m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t, c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u1eb7t d\u1ea5u h\u1ecfi l\u1edbn v\u1ec1 chuy\u1ec3n gi\u00e1. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n ph\u1ea3i d\u00e0nh nhi\u1ec1u ngu\u1ed3n l\u1ef1c h\u01a1n \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c lu\u1eadn \u0111i\u1ec3m b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n l\u1ed7 (v\u00ed d\u1ee5: do giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, do bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng to\u00e0n c\u1ea7u n\u0103m 2025 &#8211; 2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a d\u1eef li\u1ec7u so s\u00e1nh: Vi\u1ec7c s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eeb c\u00e1c ngu\u1ed3n &#8220;mi\u1ec5n ph\u00ed&#8221; ho\u1eb7c kh\u00f4ng ch\u00ednh th\u1ed1ng s\u1ebd l\u00e0m gi\u1ea3m b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 nh\u01b0ng l\u1ea1i khi\u1ebfn h\u1ed3 s\u01a1 d\u1ec5 b\u1ecb b\u00e1c b\u1ecf. M\u1ed9t \u0111\u01a1n v\u1ecb uy t\u00edn s\u1ebd \u0111\u1ea7u t\u01b0 v\u00e0o d\u1eef li\u1ec7u ch\u1ea5t l\u01b0\u1ee3ng cao v\u00e0 m\u1ee9c ph\u00ed s\u1ebd ph\u1ea3n \u00e1nh \u0111i\u1ec1u \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_trien_khai_dich_vu_chuyen_gia\"><\/span><b>L\u1ed9 tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3064\" aria-describedby=\"caption-attachment-3064\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3064\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Lo-trinh-trien-khai-dich-vu-chuyen-gia.jpg\" alt=\"L\u1ed9 tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Lo-trinh-trien-khai-dich-vu-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Lo-trinh-trien-khai-dich-vu-chuyen-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Lo-trinh-trien-khai-dich-vu-chuyen-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Lo-trinh-trien-khai-dich-vu-chuyen-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Lo-trinh-trien-khai-dich-vu-chuyen-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3064\" class=\"wp-caption-text\">L\u1ed9 tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 c\u00f3 s\u1ee9c n\u1eb7ng tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf, quy tr\u00ecnh tri\u1ec3n khai ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh chuy\u00ean m\u00f4n v\u00e0 th\u1ea9m quy\u1ec1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 b\u01b0\u1edbc chu\u1ea9n h\u00f3a m\u00e0 MAN &#8211; Master Accountant Network \u00e1p d\u1ee5ng:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Thu_thap_thong_tin_va_Phan_tich_FAR_Functions_Assets_Risks\"><\/span><b>B\u01b0\u1edbc 1 &#8211; Thu th\u1eadp th\u00f4ng tin v\u00e0 Ph\u00e2n t\u00edch FAR (Functions, Assets, Risks)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n kh\u1ea3o s\u00e1t chi ti\u1ebft t\u1ea1i nh\u00e0 m\u00e1y\/v\u0103n ph\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng: Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng g\u00ec (S\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p, nghi\u00ean c\u1ee9u hay ch\u1ec9 l\u00e0 kho v\u1eadn)?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n: Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0o tham gia v\u00e0o qu\u00e1 tr\u00ecnh t\u1ea1o ra l\u1ee3i nhu\u1eadn (M\u00e1y m\u00f3c, c\u00f4ng ngh\u1ec7 hay con ng\u01b0\u1eddi)?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro: Ai l\u00e0 ng\u01b0\u1eddi ch\u1ecbu r\u1ee7i ro v\u1ec1 th\u1ecb tr\u01b0\u1eddng, r\u1ee7i ro t\u1ed3n kho hay r\u1ee7i ro n\u1ee3 x\u1ea5u? \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u1ecb th\u1ebf c\u1ee7a doanh nghi\u1ec7p trong chu\u1ed7i gi\u00e1 tr\u1ecb to\u00e0n c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Lua_chon_phuong_phap_xac_dinh_gia_toi_uu\"><\/span><b>B\u01b0\u1edbc 2 &#8211; L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ed1i \u01b0u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026, xu h\u01b0\u1edbng s\u1eed d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn (TNMM) v\u1eabn chi\u1ebfm \u01b0u th\u1ebf. Tuy nhi\u00ean, ch\u00fang t\u00f4i lu\u00f4n xem x\u00e9t c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nh\u01b0 So s\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp (CUP) ho\u1eb7c Gi\u00e1 b\u00e1n l\u1ea1i (Resale Price) n\u1ebfu d\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng cho ph\u00e9p nh\u1eb1m t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Tim_kiem_va_Phan_tich_du_lieu_Benchmarking\"><\/span><b>B\u01b0\u1edbc 3 &#8211; T\u00ecm ki\u1ebfm v\u00e0 Ph\u00e2n t\u00edch d\u1eef li\u1ec7u Benchmarking<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u00e1c b\u1ed9 l\u1ecdc chuy\u00ean s\u00e2u tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u Orbis (Bureau van Dijk) \u0111\u1ec3 t\u00ecm ra danh s\u00e1ch c\u00e1c c\u00f4ng ty so s\u00e1nh. Ch\u00fang t\u00f4i lo\u1ea1i b\u1ecf c\u00e1c c\u00f4ng ty c\u00f3 bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng ho\u1eb7c kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 ch\u1ee9c n\u0103ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1ea3i bi\u00ean l\u1ee3i nhu\u1eadn (Interquartile Range) l\u00e0 kh\u00e1ch quan nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Lap_ho_so_va_Hoan_thien_cac_Phu_luc\"><\/span><b>B\u01b0\u1edbc 4 &#8211; L\u1eadp h\u1ed3 s\u01a1 v\u00e0 Ho\u00e0n thi\u1ec7n c\u00e1c Ph\u1ee5 l\u1ee5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n h\u00f3a th\u00e0nh b\u00e1o c\u00e1o chi ti\u1ebft b\u1eb1ng c\u1ea3 ti\u1ebfng Vi\u1ec7t v\u00e0 ti\u1ebfng Anh (n\u1ebfu c\u1ea7n). Ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p k\u00ea khai ch\u00ednh x\u00e1c c\u00e1c M\u1eabu s\u1ed1 01, 02, 03, 04 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Dong_hanh_giai_trinh_va_Bao_ve_ho_so\"><\/span><b>B\u01b0\u1edbc 5 &#8211; \u0110\u1ed3ng h\u00e0nh gi\u1ea3i tr\u00ecnh v\u00e0 B\u1ea3o v\u1ec7 h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1 c\u1ee7a b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 kh\u00f4ng n\u1eb1m \u1edf t\u1eadp t\u00e0i li\u1ec7u b\u00e0n giao, m\u00e0 n\u1eb1m \u1edf s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a chuy\u00ean gia trong c\u00e1c bu\u1ed5i l\u00e0m vi\u1ec7c v\u1edbi \u0110o\u00e0n ki\u1ec3m tra thu\u1ebf. Ch\u00fang t\u00f4i cam k\u1ebft b\u1ea3o v\u1ec7 c\u00e1c lu\u1eadn \u0111i\u1ec3m \u0111\u00e3 x\u00e2y d\u1ef1ng cho \u0111\u1ebfn khi c\u00f3 k\u1ebft lu\u1eadn cu\u1ed1i c\u00f9ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_khon_luong_khi_thieu_ho_so_chuyen_gia_hoac_ho_so_kem_chat_luong\"><\/span><b>R\u1ee7i ro kh\u00f4n l\u01b0\u1eddng khi thi\u1ebfu h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 ho\u1eb7c h\u1ed3 s\u01a1 k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3063\" aria-describedby=\"caption-attachment-3063\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3063\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khon-luong-khi-thieu-ho-so-chuyen-gia-hoac-ho-so-kem-chat-luong.jpg\" alt=\"R\u1ee7i ro kh\u00f4n l\u01b0\u1eddng khi thi\u1ebfu h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 ho\u1eb7c h\u1ed3 s\u01a1 k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khon-luong-khi-thieu-ho-so-chuyen-gia-hoac-ho-so-kem-chat-luong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khon-luong-khi-thieu-ho-so-chuyen-gia-hoac-ho-so-kem-chat-luong-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khon-luong-khi-thieu-ho-so-chuyen-gia-hoac-ho-so-kem-chat-luong-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khon-luong-khi-thieu-ho-so-chuyen-gia-hoac-ho-so-kem-chat-luong-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khon-luong-khi-thieu-ho-so-chuyen-gia-hoac-ho-so-kem-chat-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3063\" class=\"wp-caption-text\">R\u1ee7i ro kh\u00f4n l\u01b0\u1eddng khi thi\u1ebfu h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 ho\u1eb7c h\u1ed3 s\u01a1 k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 quan t\u00e2m \u0111\u1ebfn vi\u1ec7c t\u00ecm ki\u1ebfm b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 r\u1ebb nh\u1ea5t m\u00e0 b\u1ecf qua ch\u1ea5t l\u01b0\u1ee3ng, c\u00e1c r\u1ee7i ro sau \u0111\u00e2y l\u00e0 kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb b\u00e1c b\u1ecf to\u00e0n b\u1ed9 h\u1ed3 s\u01a1: N\u1ebfu d\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u1ef1 \u00e1p d\u1ee5ng d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ea5t quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf: Theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p vi ph\u1ea1m v\u1ec1 chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 b\u1ecb t\u01b0\u1edbc quy\u1ec1n h\u01b0\u1edfng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf TNDN (nh\u01b0 mi\u1ec5n, gi\u1ea3m thu\u1ebf 2 n\u0103m, 4 n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh: Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p (0.03%\/ng\u00e0y) c\u1ed9ng v\u1edbi ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh (th\u01b0\u1eddng l\u00e0 20% s\u1ed1 thu\u1ebf truy thu) c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ki\u1ec7t qu\u1ec7 v\u1ec1 t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chuy\u00ean s\u00e2u trong nhi\u1ec1u n\u0103m: M\u1ed9t khi \u0111\u00e3 b\u1ecb ph\u00e1t hi\u1ec7n sai ph\u1ea1m v\u1ec1 chuy\u1ec3n gi\u00e1, doanh nghi\u1ec7p s\u1ebd n\u1eb1m trong &#8220;danh s\u00e1ch \u0111en&#8221; v\u00e0 b\u1ecb thanh tra li\u00ean t\u1ee5c trong c\u00e1c n\u0103m k\u1ebf ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_tu_van_dich_vu_chuyen_gia_uy_tin\"><\/span><b>Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Gi\u1eefa h\u00e0ng tr\u0103m \u0111\u01a1n v\u1ecb cung c\u1ea5p b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1, l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ecdn \u0111\u00fang \u0111\u1ed1i t\u00e1c? H\u00e3y d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn: \u0110\u01a1n v\u1ecb \u0111\u00e3 t\u1eebng th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 cho bao nhi\u00eau doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh ngh\u1ec1 v\u1edbi b\u1ea1n? H\u1ecd c\u00f3 kinh nghi\u1ec7m l\u00e0m vi\u1ec7c v\u1edbi C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ee7a b\u1ea1n kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u00ean m\u00f4n s\u00e2u: \u0110\u1ed9i ng\u0169 t\u01b0 v\u1ea5n c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf (APC) ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean (CPA) kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ea9m quy\u1ec1n: \u0110\u01a1n v\u1ecb t\u01b0 v\u1ea5n c\u00f3 \u0111\u01b0\u1ee3c c\u00e1c hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf c\u00f4ng nh\u1eadn kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9 tin c\u1eady: Cam k\u1ebft b\u1ea3o m\u1eadt d\u1eef li\u1ec7u v\u00e0 s\u1ef1 minh b\u1ea1ch trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0 y\u1ebfu t\u1ed1 ki\u00ean quy\u1ebft.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft b\u1eb1ng c\u00f4ng ngh\u1ec7 d\u1eef li\u1ec7u v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro hi\u1ec7n \u0111\u1ea1i, vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 \u0111\u00fang chu\u1ea9n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 h\u1ee3p l\u00fd \u0111i k\u00e8m v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m s\u1ebd gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro thanh tra thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u chi ph\u00ed tu\u00e2n th\u1ee7 v\u00e0 chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o v\u1ec7 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf khi c\u1ea7n thi\u1ebft<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng t\u1eadp \u0111o\u00e0n, vi\u1ec7c r\u00e0 so\u00e1t v\u00e0 l\u1eadp h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c kho\u1ea3n truy thu v\u00e0 x\u1eed ph\u1ea1t trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-chuyen-gia\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 chuy\u00ean s\u00e2u<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u1ed7 tr\u1ee3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eadn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 doanh nghi\u1ec7p.<\/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 B\u00e1o Gi\u00e1 <\/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: 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<h2><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_bao_gia_dich_vu_chuyen_gia\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/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=\"Tai_sao_bao_gia_dich_vu_chuyen_gia_cua_cac_cong_ty_Big4_lai_cao_hon_nhieu_so_voi_cac_cong_ty_tu_van_trong_nuoc\"><\/span>T\u1ea1i sao b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 c\u1ee7a c\u00e1c c\u00f4ng ty Big4 l\u1ea1i cao h\u01a1n nhi\u1ec1u so v\u1edbi c\u00e1c c\u00f4ng ty t\u01b0 v\u1ea5n trong n\u01b0\u1edbc?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c c\u00f4ng ty Big4 (PwC, Deloitte, EY, KPMG) c\u00f3 h\u1ec7 th\u1ed1ng m\u1ea1ng l\u01b0\u1edbi to\u00e0n c\u1ea7u v\u00e0 kho d\u1eef li\u1ec7u \u0111\u1ed9c quy\u1ec1n c\u1ef1c l\u1edbn. Tuy nhi\u00ean, hi\u1ec7n nay nhi\u1ec1u c\u00f4ng ty t\u01b0 v\u1ea5n trong n\u01b0\u1edbc v\u1edbi \u0111\u1ed9i ng\u0169 c\u1ef1u chuy\u00ean gia t\u1eeb Big4 c\u0169ng \u0111ang cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ea5t l\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c gi\u00e1 ch\u1ec9 b\u1eb1ng 40 - 60% ph\u00ed c\u1ee7a Big4, ph\u00f9 h\u1ee3p v\u1edbi t\u00fai ti\u1ec1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u1edbn.                    <\/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_cua_toi_co_doanh_thu_duoi_50_ty_VNDnam_thi_co_can_lap_ho_so_khong\"><\/span>Doanh nghi\u1ec7p c\u1ee7a t\u00f4i c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 VN\u0110\/n\u0103m th\u00ec c\u00f3 c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 VN\u0110 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 VN\u0110 trong k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 Local\/Master File. Tuy nhi\u00ean, b\u1ea1n v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai Ph\u1ee5 l\u1ee5c M\u1eabu 01 \u0111\u00ednh k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.                    <\/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=\"Viec_tim_kiem_du_lieu_so_sanh_Benchmarking_co_bat_buoc_khong\"><\/span>Vi\u1ec7c t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) c\u00f3 b\u1eaft bu\u1ed9c 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. \u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a h\u1ed3 s\u01a1. N\u1ebfu kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking), h\u1ed3 s\u01a1 c\u1ee7a b\u1ea1n ch\u1ec9 l\u00e0 m\u1ed9t b\u1ea3n li\u1ec7t k\u00ea giao d\u1ecbch v\u00e0 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ch\u1ee9ng minh t\u00ednh kh\u00e1ch quan c\u1ee7a gi\u00e1 giao d\u1ecbch.                    <\/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\": \"T\u1ea1i sao b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 c\u1ee7a c\u00e1c c\u00f4ng ty Big4 l\u1ea1i cao h\u01a1n nhi\u1ec1u so v\u1edbi c\u00e1c c\u00f4ng ty t\u01b0 v\u1ea5n trong n\u01b0\u1edbc?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c c\u00f4ng ty Big4 (PwC, Deloitte, EY, KPMG) c\u00f3 h\u1ec7 th\u1ed1ng m\u1ea1ng l\u01b0\u1edbi to\u00e0n c\u1ea7u v\u00e0 kho d\u1eef li\u1ec7u \u0111\u1ed9c quy\u1ec1n c\u1ef1c l\u1edbn. 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N\u1ebfu kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking), h\u1ed3 s\u01a1 c\u1ee7a b\u1ea1n ch\u1ec9 l\u00e0 m\u1ed9t b\u1ea3n li\u1ec7t k\u00ea giao d\u1ecbch v\u00e0 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ch\u1ee9ng minh t\u00ednh kh\u00e1ch quan c\u1ee7a gi\u00e1 giao d\u1ecbch.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 l\u00e0 th\u00f4ng tin m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 chi ph\u00ed l\u1eadp h\u1ed3 s\u01a1, b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3066,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3062","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\/3062","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=3062"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3062\/revisions"}],"predecessor-version":[{"id":3139,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3062\/revisions\/3139"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3066"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}