{"id":3154,"date":"2026-03-12T00:40:22","date_gmt":"2026-03-12T07:40:22","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3154"},"modified":"2026-03-12T00:40:22","modified_gmt":"2026-03-12T07:40:22","slug":"thue-tndn-voi-ben-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tndn-voi-ben-lien-ket\/","title":{"rendered":"Corporate income tax for related parties: Why are SMEs subject to retroactive tax collection?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111ang tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME) b\u1ecb truy thu thu\u1ebf trong c\u00e1c k\u1ef3 thanh tra g\u1ea7n \u0111\u00e2y. Kh\u00f4ng \u00edt doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng n\u00ean \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 17% nh\u01b0ng l\u1ea1i b\u1ecf s\u00f3t y\u1ebfu t\u1ed1 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u00f4ng ty m\u1eb9, \u0111\u1ed1i t\u00e1c ho\u1eb7c c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh. H\u1ec7 qu\u1ea3 l\u00e0 khi c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t theo quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u00ean m\u1ee9c thu\u1ebf su\u1ea5t 20%, truy thu thu\u1ebf v\u00e0 ph\u00e1t sinh ti\u1ec1n ph\u1ea1t \u0111\u00e1ng k\u1ec3. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft, c\u00e1ch nh\u1eadn di\u1ec7n r\u1ee7i ro, c\u00f9ng v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p th\u1ef1c ti\u1ec5n gi\u00fap doanh nghi\u1ec7p k\u00ea khai \u0111\u00fang v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf trong n\u0103m 2026.<\/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\/thue-tndn-voi-ben-lien-ket\/#Buc_tranh_tong_quan_ve_uu_dai_thue_TNDN_cho_SME_nam_2026\" >B\u1ee9c tranh t\u1ed5ng quan v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN cho SME n\u0103m 2026<\/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\/thue-tndn-voi-ben-lien-ket\/#Co_so_phap_ly_va_cac_muc_thue_suat_moi_nhat\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t m\u1edbi nh\u1ea5t<\/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\/thue-tndn-voi-ben-lien-ket\/#Y_nghia_kinh_te_cua_chinh_sach_uu_dai\" >\u00dd ngh\u0129a kinh t\u1ebf c\u1ee7a ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i<\/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\/thue-tndn-voi-ben-lien-ket\/#Giai_mai_%E2%80%9CBen_lien_ket%E2%80%9D_Diem_mu_khien_doanh_nghiep_mat_uu_dai_thue\" >Gi\u1ea3i m\u00e3i \u201cB\u00ean li\u00ean k\u1ebft\u201d: \u0110i\u1ec3m m\u00f9 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u01b0u \u0111\u00e3i thu\u1ebf<\/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\/thue-tndn-voi-ben-lien-ket\/#Tai_sao_co_quan_thue_quan_tam_den_ben_lien_ket\" >T\u1ea1i sao c\u01a1 quan thu\u1ebf quan t\u00e2m \u0111\u1ebfn b\u00ean li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tndn-voi-ben-lien-ket\/#Cac_truong_hop_xac_dinh_ben_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/li><\/ul><\/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\/thue-tndn-voi-ben-lien-ket\/#Phan_tich_cac_rui_ro_khi_phat_sinh_giao_dich_lien_ket\" >Ph\u00e2n t\u00edch c\u00e1c r\u1ee7i ro khi ph\u00e1t sinh 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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tndn-voi-ben-lien-ket\/#Rui_ro_ve_thue_suat_Tu_17_len_20\" >R\u1ee7i ro v\u1ec1 thu\u1ebf su\u1ea5t: T\u1eeb 17% l\u00ean 20%<\/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\/thue-tndn-voi-ben-lien-ket\/#Khong_che_chi_phi_lai_vay_Tran_30_EBITDA\" >Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (Tr\u1ea7n 30% EBITDA)<\/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\/thue-tndn-voi-ben-lien-ket\/#Nghia_vu_tuan_thu_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tndn-voi-ben-lien-ket\/#Case_study_thuc_te_Bai_hoc_tu_viec_quen_ra_soat_ben_lien_ket\" >Case study th\u1ef1c t\u1ebf: B\u00e0i h\u1ecdc t\u1eeb vi\u1ec7c qu\u00ean r\u00e0 so\u00e1t b\u00ean li\u00ean k\u1ebft<\/a><\/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\/thue-tndn-voi-ben-lien-ket\/#Phan_tich_ra_soat_doi_tuong_tranh_truy_thu_va_an_dinh_thue\" >Ph\u00e2n t\u00edch, r\u00e0 so\u00e1t \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00e1nh truy thu v\u00e0 \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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tndn-voi-ben-lien-ket\/#Chien_luoc_toi_uu_thue_TNDN_voi_ben_lien_ket_danh_cho_SME\" >Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft d\u00e0nh cho SME<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tndn-voi-ben-lien-ket\/#Cau_lai_nguon_von\" >C\u1ea5u l\u1ea1i ngu\u1ed3n v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tndn-voi-ben-lien-ket\/#Xay_dung_chinh_sach_gia_thi_truong\" >X\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tndn-voi-ben-lien-ket\/#Tan_dung_quy_dinh_ve_chuyen_tiep_chi_phi_lai_vay\" >T\u1eadn d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay<\/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\/thue-tndn-voi-ben-lien-ket\/#Ket_luan_cua_viec_hieu_dung_ve_thue_TNDN_voi_ben_lien_ket\" >K\u1ebft lu\u1eadn c\u1ee7a vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u1ec1 thu\u1ebf TNDN v\u1edbi b\u00ean 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tndn-voi-ben-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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tndn-voi-ben-lien-ket\/#Giai_dap_thac_mac_ve_thue_TNDN_voi_ben_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 thu\u1ebf TNDN v\u1edbi b\u00ean 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tndn-voi-ben-lien-ket\/#Cong_ty_vay_tien_cua_Giam_doc_khong_tinh_lai_thi_co_bi_coi_la_giao_dich_lien_ket_khong\" >C\u00f4ng ty vay ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c (kh\u00f4ng t\u00ednh l\u00e3i) th\u00ec c\u00f3 b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tndn-voi-ben-lien-ket\/#Gia_su_cong_ty_A_va_ben_lien_ket_deu_la_SME_ca_2_ben_co_duoc_huong_thue_suat_17_khong\" >Gi\u1ea3 s\u1eed c\u00f4ng ty A v\u00e0 b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u l\u00e0 SME, c\u1ea3 2 b\u00ean c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 17% 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\/thue-tndn-voi-ben-lien-ket\/#Thoi_han_phai_nop_ho_so_xac_dinh_gia_giao_dich_lien_ket_khi_nao\" >Th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Buc_tranh_tong_quan_ve_uu_dai_thue_TNDN_cho_SME_nam_2026\"><\/span><b>B\u1ee9c tranh t\u1ed5ng quan v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN cho SME n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u00ec sao nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba b\u1ecb m\u1ea5t \u01b0u \u0111\u00e3i thu\u1ebf khi ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft, tr\u01b0\u1edbc h\u1ebft c\u1ea7n nh\u00ecn v\u00e0o b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN d\u00e0nh cho SME trong n\u0103m 2026. C\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh kh\u00f4ng ch\u1ec9 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t theo doanh thu m\u00e0 c\u00f2n \u0111\u1eb7t ra nhi\u1ec1u \u0111i\u1ec1u ki\u1ec7n li\u00ean quan \u0111\u1ebfn c\u1ea5u tr\u00fac doanh nghi\u1ec7p v\u00e0 quan h\u1ec7 li\u00ean k\u1ebft. Vi\u1ec7c n\u1eafm r\u00f5 c\u01a1 s\u1edf ph\u00e1p l\u00fd, m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng v\u00e0 \u00fd ngh\u0129a c\u1ee7a ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf ngay t\u1eeb \u0111\u1ea7u, tr\u00e1nh c\u00e1c r\u1ee7i ro truy thu trong qu\u00e1 tr\u00ecnh thanh tra sau n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_cac_muc_thue_suat_moi_nhat\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN \u0111\u00e3 \u0111i v\u00e0o \u1ed5n \u0111\u1ecbnh sau l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch thu\u1ebf d\u00e0i h\u1ea1n. Ch\u00ednh ph\u1ee7 ti\u1ebfp t\u1ee5c duy tr\u00ec quan \u0111i\u1ec3m h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p SME, nh\u1eb1m th\u00fac \u0111\u1ea9y \u0111\u1ed9ng l\u1ef1c t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf b\u1eb1ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, h\u1ea5p d\u1eabn th\u1ea5p h\u01a1n m\u1ee9c ph\u1ed5 th\u00f4ng 20%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, c\u0103n c\u1ee9 theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t 15%: D\u00e0nh cho c\u00e1c doanh nghi\u1ec7p &#8220;si\u00eau nh\u1ecf&#8221; c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t 17%: D\u00e0nh cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t 20%: \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p l\u1edbn, c\u00e1c d\u1ef1 \u00e1n khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p SME nh\u01b0ng c\u00f3 quan h\u1ec7 v\u1edbi b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Y_nghia_kinh_te_cua_chinh_sach_uu_dai\"><\/span><b>\u00dd ngh\u0129a kinh t\u1ebf c\u1ee7a ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c gi\u1ea3m t\u1eeb 3% \u0111\u1ebfn 5% thu\u1ebf su\u1ea5t kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 gi\u1ea3m s\u1ed1 ti\u1ec1n n\u1ed9p ng\u00e2n s\u00e1ch. vi\u1ec7c \u0111\u01b0\u1ee3c \u00e1p thu\u1ebf 17% thay v\u00ec 20% gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n ng\u00e2n s\u00e1ch \u0111\u1ee7 \u0111\u1ec3 chi tr\u1ea3 cho h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh ho\u1eb7c t\u00e1i \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7. Tuy nhi\u00ean, &#8220;m\u00f3n qu\u00e0&#8221; n\u00e0y \u0111i k\u00e8m v\u1edbi nh\u1eefng \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m so\u00e1t nghi\u00eam ng\u1eb7t \u0111\u1ec3 tr\u00e1nh tr\u1ee5c l\u1ee3i.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_mai_%E2%80%9CBen_lien_ket%E2%80%9D_Diem_mu_khien_doanh_nghiep_mat_uu_dai_thue\"><\/span><b>Gi\u1ea3i m\u00e3i \u201cB\u00ean li\u00ean k\u1ebft\u201d: \u0110i\u1ec3m m\u00f9 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u01b0u \u0111\u00e3i thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3158\" aria-describedby=\"caption-attachment-3158\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3158\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Giai-ma-thue-TNDN-voi-ben-lien-ket_-Diem-mu-khien-doanh-nghiep-mat-uu-dai-thue-suat-SME.jpg\" alt=\"Gi\u1ea3i m\u00e3 thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft: \u0110i\u1ec3m m\u00f9 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t SME\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Giai-ma-thue-TNDN-voi-ben-lien-ket_-Diem-mu-khien-doanh-nghiep-mat-uu-dai-thue-suat-SME.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Giai-ma-thue-TNDN-voi-ben-lien-ket_-Diem-mu-khien-doanh-nghiep-mat-uu-dai-thue-suat-SME-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Giai-ma-thue-TNDN-voi-ben-lien-ket_-Diem-mu-khien-doanh-nghiep-mat-uu-dai-thue-suat-SME-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Giai-ma-thue-TNDN-voi-ben-lien-ket_-Diem-mu-khien-doanh-nghiep-mat-uu-dai-thue-suat-SME-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Giai-ma-thue-TNDN-voi-ben-lien-ket_-Diem-mu-khien-doanh-nghiep-mat-uu-dai-thue-suat-SME-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3158\" class=\"wp-caption-text\">Gi\u1ea3i m\u00e3 thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft: \u0110i\u1ec3m m\u00f9 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t SME<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u1ea1i sao thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft l\u1ea1i tr\u1edf th\u00e0nh r\u00e0o c\u1ea3n cho s\u1ef1 \u01b0u \u0111\u00e3i? \u0110\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 \u0111\u1ecbnh ngh\u0129a v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_co_quan_thue_quan_tam_den_ben_lien_ket\"><\/span><b>T\u1ea1i sao c\u01a1 quan thu\u1ebf quan t\u00e2m \u0111\u1ebfn b\u00ean li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u01b0\u1eddng b\u1ecb nghi ng\u1edd l\u00e0 &#8220;chuy\u1ec3n gi\u00e1&#8221; (transfer pricing). Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 mua\/b\u00e1n gi\u1eefa c\u00e1c c\u00f4ng ty trong c\u00f9ng h\u1ec7 th\u1ed1ng \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t cao sang n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p. \u0110\u1ec3 ng\u0103n ch\u1eb7n \u0111i\u1ec1u n\u00e0y, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh r\u1eb1ng: N\u1ebfu doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi m\u1ed9t doanh nghi\u1ec7p kh\u00e1c, quan h\u1ec7 c\u00f4ng ty M\u1eb9 &#8211; c\u00f4ng ty Con th\u00ec doanh nghi\u1ec7p s\u1ebd b\u1ecb t\u01b0\u1edbc quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_truong_hop_xac_dinh_ben_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 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;\">Tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp n\u1eafm gi\u1eef v\u1ed1n. M\u1ed9t b\u00ean n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f9ng ch\u1ecbu s\u1ef1 n\u1eafm gi\u1eef v\u1ed1n t\u1eeb b\u00ean th\u1ee9 ba. C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p 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 doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p 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 l\u1edbn. M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kia vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \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 doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n ch\u1ec9 \u0111\u1ecbnh ban \u0111i\u1ec1u h\u00e0nh. M\u1ed9t doanh nghi\u1ec7p 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 c\u1ee7a doanh nghi\u1ec7p kia v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u01b0\u1ee3ng c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai; ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f9ng ch\u1ecbu s\u1ef1 ch\u1ec9 \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh. Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh 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\u1eb7c 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;\">C\u00f9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh b\u1edfi ng\u01b0\u1eddi th\u00e2n. Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng; cha \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 \u0111\u1ebb, m\u1eb9 nu\u00f4i, cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng, cha v\u1ee3, m\u1eb9 v\u1ee3; con \u0111\u1ebb, con nu\u00f4i, con d\u00e2u, con r\u1ec3; anh, ch\u1ecb, em c\u00f9ng cha m\u1eb9, c\u00f9ng cha kh\u00e1c m\u1eb9, c\u00f9ng m\u1eb9 kh\u00e1c cha, anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u c\u1ee7a ng\u01b0\u1eddi c\u00f9ng cha m\u1eb9 ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9, c\u00f9ng m\u1eb9 kh\u00e1c cha).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh &#8211; c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa. Hai c\u01a1 s\u1edf kinh doanh c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf. C\u00e1c 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;\">Quan h\u1ec7 kh\u00e1c v\u1ec1 ki\u1ec3m so\u00e1t. 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;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch. Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_cac_rui_ro_khi_phat_sinh_giao_dich_lien_ket\"><\/span><b>Ph\u00e2n t\u00edch c\u00e1c r\u1ee7i ro khi ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3157\" aria-describedby=\"caption-attachment-3157\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3157\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-tich-rui-ro-thue-TNDN-voi-ben-lien-ket-khi-doanh-nghiep-phat-sinh-giao-dich-lien-ket.jpg\" alt=\"Ph\u00e2n t\u00edch r\u1ee7i ro thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft khi doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-tich-rui-ro-thue-TNDN-voi-ben-lien-ket-khi-doanh-nghiep-phat-sinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-tich-rui-ro-thue-TNDN-voi-ben-lien-ket-khi-doanh-nghiep-phat-sinh-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-tich-rui-ro-thue-TNDN-voi-ben-lien-ket-khi-doanh-nghiep-phat-sinh-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-tich-rui-ro-thue-TNDN-voi-ben-lien-ket-khi-doanh-nghiep-phat-sinh-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-tich-rui-ro-thue-TNDN-voi-ben-lien-ket-khi-doanh-nghiep-phat-sinh-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3157\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch r\u1ee7i ro thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft khi doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, c\u00e1c quy t\u1eafc t\u00ednh thu\u1ebf s\u1ebd thay \u0111\u1ed5i ho\u00e0n to\u00e0n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_thue_suat_Tu_17_len_20\"><\/span><b>R\u1ee7i ro v\u1ec1 thu\u1ebf su\u1ea5t: T\u1eeb 17% l\u00ean 20%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i. Theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-quyet-198-2025-QH15-co-che-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-657148.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 198\/2025 \/QH15<\/span><\/a><span style=\"font-weight: 400;\"> h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME), \u01b0u \u0111\u00e3i thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p kh\u00e1c kh\u00f4ng thu\u1ed9c di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty A c\u00f3 doanh thu 30 t\u1ef7 (\u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thu\u1ebf 17%). Nh\u01b0ng c\u00f4ng ty A l\u00e0 c\u00f4ng ty con c\u1ee7a T\u1eadp \u0111o\u00e0n B (doanh thu 500 t\u1ef7). Do c\u00f4ng ty A c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi T\u1eadp \u0111o\u00e0n B (\u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf 20%), c\u00f4ng ty A bu\u1ed9c ph\u1ea3i n\u1ed9p thu\u1ebf theo m\u1ee9c 20%.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_che_chi_phi_lai_vay_Tran_30_EBITDA\"><\/span><b>Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (Tr\u1ea7n 30% EBITDA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 &#8220;n\u1ed7i \u00e1m \u1ea3nh&#8221; c\u1ee7a c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u00f2n b\u1ea7y t\u00e0i ch\u00ednh cao. Khi ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, t\u1ed5ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n cho vay) \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/chi-phi-lai-vay-trong-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">chi ph\u00ed l\u00e3i vay<\/span><\/a><span style=\"font-weight: 400;\">, chi ph\u00ed kh\u1ea5u hao (EBITDA).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng: Doanh nghi\u1ec7p l\u1ed7 th\u1ef1c t\u1ebf (k\u1ebf to\u00e1n) nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf TNDN (v\u00ec l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ecb \u0111\u1ed9i l\u00ean do lo\u1ea1i chi ph\u00ed l\u00e3i vay).<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/khong-che-chi-phi-lai-vay\/\"><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i v\u00e0 t\u1ed1i \u01b0u v\u1ed1n<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_tuan_thu_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing Documentation) l\u00e0 b\u1ed9 t\u00e0i li\u1ec7u do doanh nghi\u1ec7p l\u1eadp nh\u1eb1m ch\u1ee9ng minh r\u1eb1ng c\u00e1c giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length Principle), t\u1ee9c l\u00e0 m\u1ee9c gi\u00e1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, h\u1ed3 s\u01a1 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf r\u1eb1ng doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n h\u00e0nh vi chuy\u1ec3n l\u1ee3i nhu\u1eadn ho\u1eb7c chuy\u1ec3n gi\u00e1 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft nh\u1eb1m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, m\u1ed9t b\u1ed9 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7 bao g\u1ed3m ba l\u1edbp (Three-tiered documentation):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/span><\/a><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"> T\u1eadp trung v\u00e0o c\u00e1c giao d\u1ecbch c\u1ee5 th\u1ec3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/vai-tro-cua-ho-so-toan-cau\/\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)<\/span><\/a><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"> Cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n, bao g\u1ed3m c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, chi\u1ebfn l\u01b0\u1ee3c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/doi-tuong-phai-lap-cbcr-2026\/\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/span><\/a><span style=\"font-weight: 400;\"> (Country-by-Country Report \u2013 CbCR):<\/span><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n tr\u00ean t\u1eebng qu\u1ed1c gia m\u00e0 t\u1eadp \u0111o\u00e0n c\u00f3 hi\u1ec7n di\u1ec7n.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 n\u00e0y l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, tr\u1eeb khi h\u1ecd th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb c\u1ee5 th\u1ec3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n tr\u1eeb l\u1eadp v\u00e0 c\u0169ng kh\u00f4ng chu\u1ea9n b\u1ecb \u0111\u1ee7 H\u1ed3 s\u01a1 n\u00e0y th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 mua b\u00e1n v\u00e0 \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_Bai_hoc_tu_viec_quen_ra_soat_ben_lien_ket\"><\/span><b>Case study th\u1ef1c t\u1ebf: B\u00e0i h\u1ecdc t\u1eeb vi\u1ec7c qu\u00ean r\u00e0 so\u00e1t b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ednh nghi\u00eam tr\u1ecdng c\u1ee7a thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft, h\u00e3y xem x\u00e9t m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 m\u1ee9c thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ed1i c\u1ea3nh C\u00f4ng ty TNHH S\u1ea3n xu\u1ea5t X c\u00f3 doanh thu n\u0103m 2025 l\u00e0 45 t\u1ef7 \u0111\u1ed3ng. L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 5 t\u1ef7 \u0111\u1ed3ng. D\u1ef1a v\u00e0o doanh thu &lt; 50 t\u1ef7, k\u1ebf to\u00e1n t\u1ef1 tin \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 17%. S\u1ed1 thu\u1ebf TNDN d\u1ef1 ki\u1ebfn n\u1ed9p: $5.000.000.000 \\times 17\\% = 850.000.000 VN\u0110.<\/span><\/p>\n<p><b>Sai l\u1ea7m x\u1ea3y ra:<\/b><span style=\"font-weight: 400;\"> Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty X c\u00f3 m\u1ed9t ng\u01b0\u1eddi em trai l\u00e0m Gi\u00e1m \u0111\u1ed1c t\u1ea1i m\u1ed9t c\u00f4ng ty cung c\u1ea5p nguy\u00ean li\u1ec7u Y (doanh thu c\u00f4ng ty Y l\u00e0 200 t\u1ef7 \u0111\u1ed3ng). Trong n\u0103m, c\u00f4ng ty X mua nguy\u00ean li\u1ec7u t\u1eeb c\u00f4ng ty Y v\u1edbi gi\u00e1 tr\u1ecb 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p><b>K\u1ebft qu\u1ea3 thanh tra thu\u1ebf:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh X v\u00e0 Y l\u00e0 b\u00ean li\u00ean k\u1ebft do quan h\u1ec7 huy\u1ebft th\u1ed1ng v\u00e0 \u0111i\u1ec1u h\u00e0nh (Theo \u0110i\u1ec3m g, h Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ec Y l\u00e0 doanh nghi\u1ec7p l\u1edbn (doanh thu &gt; 50 t\u1ef7), c\u00f4ng ty X b\u1ecb t\u01b0\u1edbc quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i 17% v\u00e0 ph\u1ea3i \u00e1p thu\u1ebf su\u1ea5t 20%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf TNDN: 5.000.000.000 x (20% &#8211; 17%) = 150.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t khai sai 20%: 150.000.000 x 20% = 30.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1ed5ng thi\u1ec7t h\u1ea1i: G\u1ea7n 200 tri\u1ec7u \u0111\u1ed3ng ch\u1ec9 v\u00ec m\u1ed9t m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh m\u00e0 k\u1ebf to\u00e1n qu\u00ean r\u00e0 so\u00e1t d\u1eabn \u0111\u1ebfn b\u1ecb ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_ra_soat_doi_tuong_tranh_truy_thu_va_an_dinh_thue\"><\/span><b>Ph\u00e2n t\u00edch, r\u00e0 so\u00e1t \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00e1nh truy thu v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng sai l\u1ea7m \u0111\u00e1ng ti\u1ebfc, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 quy tr\u00ecnh k\u00ea khai nghi\u00eam ng\u1eb7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh 4 b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: Nh\u1eadn di\u1ec7n b\u1eb1ng c\u00e1ch r\u00e0 so\u00e1t l\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: Ph\u00e2n lo\u1ea1i, n\u1ebfu x\u00e1c \u0111\u1ecbnh c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1eefng m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i m\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c ph\u1ed5 th\u00f4ng thu\u1ebf TNDN 20%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: T\u00ednh EBITDA, tr\u01b0\u1edbc khi ch\u1ed1t chi ph\u00ed l\u00e3i vay, h\u00e3y t\u00ednh to\u00e1n EBITDA c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf &gt; 30% EBITDA, c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n (M\u1eabu 03\/TNDN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc\u00a0 4: Ho\u00e0n thi\u1ec7n Ph\u1ee5 l\u1ee5c th\u1ef1c hi\u1ec7n \u0111i\u1ec1n ch\u00ednh x\u00e1c c\u00e1c m\u1eabu bi\u1ec3u t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u1eb7c bi\u1ec7t l\u00e0 Ph\u1ee5 l\u1ee5c I v\u1ec1 c\u00e1c giao d\u1ecbch mua, b\u00e1n, vay, cho vay.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_thue_TNDN_voi_ben_lien_ket_danh_cho_SME\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft d\u00e0nh cho SME<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3156\" aria-describedby=\"caption-attachment-3156\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3156\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chien-luoc-toi-uu-thue-TNDN-voi-ben-lien-ket-danh-cho-SME.jpg\" alt=\"Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft d\u00e0nh cho SME\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chien-luoc-toi-uu-thue-TNDN-voi-ben-lien-ket-danh-cho-SME.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chien-luoc-toi-uu-thue-TNDN-voi-ben-lien-ket-danh-cho-SME-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chien-luoc-toi-uu-thue-TNDN-voi-ben-lien-ket-danh-cho-SME-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chien-luoc-toi-uu-thue-TNDN-voi-ben-lien-ket-danh-cho-SME-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chien-luoc-toi-uu-thue-TNDN-voi-ben-lien-ket-danh-cho-SME-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3156\" class=\"wp-caption-text\">Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft d\u00e0nh cho SME<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, vi\u1ec7c t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u00e0 quan tr\u1ecdng h\u01a1n l\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p v\u00e0 b\u1ec1n v\u1eefng. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME), khi \u0111\u00e3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft, m\u1ecdi quy\u1ebft \u0111\u1ecbnh v\u1ec1 c\u1ea5u tr\u00fac v\u1ed1n, ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch hay qu\u1ea3n l\u00fd chi ph\u00ed l\u00e3i vay \u0111\u1ec1u c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng v\u00e0 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng c\u00e1c chi\u1ebfn l\u01b0\u1ee3c ph\u00f9 h\u1ee3p \u0111\u1ec3 v\u1eeba \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u1eeba h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nguy c\u01a1 b\u1ecb truy thu ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh tra. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 chi\u1ebfn l\u01b0\u1ee3c th\u1ef1c ti\u1ec5n m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_lai_nguon_von\"><\/span><b>C\u1ea5u l\u1ea1i ngu\u1ed3n v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Thay v\u00ec vay v\u1ed1n t\u1eeb b\u00ean li\u00ean k\u1ebft (d\u1eabn \u0111\u1ebfn b\u1ecb kh\u1ed1ng ch\u1ebf 30% EBITDA), doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7. Vi\u1ec7c t\u0103ng v\u1ed1n kh\u00f4ng ph\u00e1t sinh chi ph\u00ed l\u00e3i vay, t\u1eeb \u0111\u00f3 kh\u00f4ng b\u1ecb lo\u1ea1i chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN. Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-dich-vu-chuyen-gia\/\"><span style=\"font-weight: 400;\">t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_chinh_sach_gia_thi_truong\"><\/span><b>X\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1eaft bu\u1ed9c ph\u1ea3i giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft, h\u00e3y \u0111\u1ea3m b\u1ea3o m\u1ee9c gi\u00e1 \u0111\u00f3 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 b\u00e1n cho kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp. H\u00e3y l\u01b0u tr\u1eef c\u00e1c h\u1ee3p \u0111\u1ed3ng, b\u00e1o gi\u00e1 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u1ec3 l\u00e0m b\u1eb1ng ch\u1ee9ng (Benchmarking) gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tan_dung_quy_dinh_ve_chuyen_tiep_chi_phi_lai_vay\"><\/span><b>T\u1eadn d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP cho ph\u00e9p ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30%) \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu t\u1ed5ng chi ph\u00ed l\u00e3i vay n\u0103m \u0111\u00f3 ch\u01b0a v\u01b0\u1ee3t ng\u01b0\u1ee1ng. Th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m. K\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i s\u00e1t sao kho\u1ea3n n\u00e0y tr\u00ean s\u1ed5 s\u00e1ch thu\u1ebf \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_cua_viec_hieu_dung_ve_thue_TNDN_voi_ben_lien_ket\"><\/span><b>K\u1ebft lu\u1eadn c\u1ee7a vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u1ec1 thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 c\u00e2u chuy\u1ec7n ri\u00eang c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Trong n\u0103m 2026, \u0111\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 s\u00e1t s\u01b0\u1eddn c\u1ee7a m\u1ecdi doanh nghi\u1ec7p SME Vi\u1ec7t Nam. Vi\u1ec7c hi\u1ec3u sai ho\u1eb7c b\u1ecf s\u00f3t c\u00e1c b\u00ean li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 qu\u1ea3 t\u00e0i ch\u00ednh n\u1eb7ng n\u1ec1, l\u00e0m x\u00f3i m\u00f2n l\u1ee3i nhu\u1eadn v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o c\u00e1c <\/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<\/span><\/a><span style=\"font-weight: 400;\"> tr\u1ecdn g\u00f3i uy t\u00edn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_thue_TNDN_voi_ben_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 thu\u1ebf TNDN v\u1edbi b\u00ean 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=\"Cong_ty_vay_tien_cua_Giam_doc_khong_tinh_lai_thi_co_bi_coi_la_giao_dich_lien_ket_khong\"><\/span>C\u00f4ng ty vay ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c (kh\u00f4ng t\u00ednh l\u00e3i) th\u00ec c\u00f3 b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft 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. Theo quy \u0111\u1ecbnh, vi\u1ec7c m\u01b0\u1ee3n ti\u1ec1n, vay ti\u1ec1n (d\u00f9 l\u00e3i su\u1ea5t 0%) gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh v\u1eabn l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Th\u1eadm ch\u00ed, vi\u1ec7c cho vay kh\u00f4ng l\u00e3i su\u1ea5t c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh m\u1ee9c l\u00e3i su\u1ea5t cho vay theo th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 thu 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=\"Gia_su_cong_ty_A_va_ben_lien_ket_deu_la_SME_ca_2_ben_co_duoc_huong_thue_suat_17_khong\"><\/span>Gi\u1ea3 s\u1eed c\u00f4ng ty A v\u00e0 b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u l\u00e0 SME, c\u1ea3 2 b\u00ean c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 17% 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. N\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c b\u00ean trong quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 SME, doanh nghi\u1ec7p c\u1ee7a b\u1ea1n v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i l\u00e0 17%.                    <\/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=\"Thoi_han_phai_nop_ho_so_xac_dinh_gia_giao_dich_lien_ket_khi_nao\"><\/span>Th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi n\u00e0o?<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 ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p. B\u1ea1n ch\u1ec9 ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u thanh tra ho\u1eb7c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin (th\u01b0\u1eddng l\u00e0 trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn v\u0103n b\u1ea3n).                    <\/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\": \"C\u00f4ng ty vay ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c (kh\u00f4ng t\u00ednh l\u00e3i) th\u00ec c\u00f3 b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft 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. Theo quy \u0111\u1ecbnh, vi\u1ec7c m\u01b0\u1ee3n ti\u1ec1n, vay ti\u1ec1n (d\u00f9 l\u00e3i su\u1ea5t 0%) gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh v\u1eabn l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Th\u1eadm ch\u00ed, vi\u1ec7c cho vay kh\u00f4ng l\u00e3i su\u1ea5t c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh m\u1ee9c l\u00e3i su\u1ea5t cho vay theo th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 thu thu\u1ebf TNDN.\"\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\": \"Gi\u1ea3 s\u1eed c\u00f4ng ty A v\u00e0 b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u l\u00e0 SME, c\u1ea3 2 b\u00ean c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 17% 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. N\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c b\u00ean trong quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 SME, doanh nghi\u1ec7p c\u1ee7a b\u1ea1n v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i l\u00e0 17%.\"\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\": \"Th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p. B\u1ea1n ch\u1ec9 ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u thanh tra ho\u1eb7c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin (th\u01b0\u1eddng l\u00e0 trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn v\u0103n b\u1ea3n).\"\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>Thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111ang tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME) b\u1ecb truy thu thu\u1ebf trong c\u00e1c k\u1ef3 thanh tra g\u1ea7n \u0111\u00e2y. Kh\u00f4ng \u00edt doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng n\u00ean \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 17% nh\u01b0ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3155,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3154","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\/3154","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=3154"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3154\/revisions"}],"predecessor-version":[{"id":3159,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3154\/revisions\/3159"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3155"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}