{"id":3255,"date":"2026-03-17T01:27:21","date_gmt":"2026-03-17T08:27:21","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3255"},"modified":"2026-04-03T01:08:50","modified_gmt":"2026-04-03T08:08:50","slug":"tu-van-chuyen-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/","title":{"rendered":"T\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 t\u1ea1i TP.HCM: Chuy\u00ean nghi\u1ec7p v\u00e0 Uy t\u00edn"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 n\u0103m 2026 kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c tu\u00e2n th\u1ee7 \u0111\u01a1n thu\u1ea7n m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh \u201cl\u00e1 ch\u1eafn chi\u1ebfn l\u01b0\u1ee3c\u201d gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft trong b\u1ed1i c\u1ea3nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c c\u1eadp nh\u1eadt t\u1eeb <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t th\u1ef1c thi. \u0110\u1ed3ng th\u1eddi, s\u1ef1 v\u1eadn h\u00e0nh c\u1ee7a <\/span>Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two)<span style=\"font-weight: 400;\"> \u0111ang l\u00e0m thay \u0111\u1ed5i to\u00e0n di\u1ec7n c\u00e1ch doanh nghi\u1ec7p FDI ho\u1ea1ch \u0111\u1ecbnh thu\u1ebf. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p g\u00f3c nh\u00ecn chuy\u00ean gia v\u1ec1 khung ph\u00e1p l\u00fd m\u1edbi, ph\u00e2n t\u00edch t\u00e1c \u0111\u1ed9ng \u0111a chi\u1ec1u c\u1ee7a Pillar Two v\u00e0 \u0111\u01b0a ra chi\u1ebfn l\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 th\u1ef1c chi\u1ebfn, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba truy thu, t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 v\u1eefng v\u00e0ng tr\u01b0\u1edbc c\u00e1c cu\u1ed9c thanh tra thu\u1ebf ng\u00e0y c\u00e0ng kh\u1eaft khe.<\/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\/tu-van-chuyen-gia\/#Tong_quan_quy_dinh_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam\" >T\u1ed5ng quan quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam<\/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\/tu-van-chuyen-gia\/#Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Nguyen_tac_Ban_chat_quyet_dinh_hinh_thuc\" >Nguy\u00ean t\u1eafc B\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c<\/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\/tu-van-chuyen-gia\/#Thue_toi_thieu_toan_cau_Pillar_Two_Bien_so_moi_trong_tu_van_chuyen_gia\" >Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two): Bi\u1ebfn s\u1ed1 m\u1edbi trong t\u01b0 v\u1ea5n 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\/tu-van-chuyen-gia\/#Nghi_quyet_1072023QH15_va_ap_luc_len_doanh_nghiep_FDI\" >Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 \u00e1p l\u1ef1c l\u00ean doanh nghi\u1ec7p FDI<\/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\/tu-van-chuyen-gia\/#Moi_quan_he_bien_chung_giua_chuyen_gia_va_Pillar_Two\" >M\u1ed1i quan h\u1ec7 bi\u1ec7n ch\u1ee9ng gi\u1eefa chuy\u1ec3n gi\u00e1 v\u00e0 Pillar Two<\/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\/tu-van-chuyen-gia\/#Chi_tiet_cac_hang_muc_dich_vu_tu_van_chuyen_gia_chuyen_nghiep\" >Chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 chuy\u00ean nghi\u1ec7p<\/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\/tu-van-chuyen-gia\/#Lap_bo_ho_so_ba_cap_chuan_muc_Three-tiered_Documentation\" >L\u1eadp b\u1ed9 h\u1ed3 s\u01a1 ba c\u1ea5p chu\u1ea9n m\u1ef1c (Three-tiered Documentation)<\/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\/tu-van-chuyen-gia\/#Phan_tich_so_sanh_dinh_luong_Benchmarking_Study\" >Ph\u00e2n t\u00edch so s\u00e1nh \u0111\u1ecbnh l\u01b0\u1ee3ng (Benchmarking Study)<\/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\/tu-van-chuyen-gia\/#Soat_xet_rui_ro_dinh_ky_va_Ho_tro_thanh_tra\" >So\u00e1t x\u00e9t r\u1ee7i ro \u0111\u1ecbnh k\u1ef3 v\u00e0 H\u1ed7 tr\u1ee3 thanh tra<\/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\/tu-van-chuyen-gia\/#Tien_mat_tat_mang_voi_dich_vu_tu_van_chuyen_gia_qua_re\" >Ti\u1ec1n m\u1ea5t t\u1eadt mang v\u1edbi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 qu\u00e1 r\u1ebb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Ho_so_%E2%80%9CSao_chep%E2%80%9D_va_su_thieu_hut_chat_luong_chuyen_mon\" >H\u1ed3 s\u01a1 &#8220;Sao ch\u00e9p&#8221; v\u00e0 s\u1ef1 thi\u1ebfu h\u1ee5t ch\u1ea5t l\u01b0\u1ee3ng chuy\u00ean m\u00f4n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Du_lieu_so_sanh_Benchmarking_khong_chuan_xac_va_loi_thoi\" >D\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) kh\u00f4ng chu\u1ea9n x\u00e1c v\u00e0 l\u1ed7i th\u1eddi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Thieu_cap_nhat_ve_Thue_toi_thieu_toan_cau_Pillar_Two\" >Thi\u1ebfu c\u1eadp nh\u1eadt v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two)<\/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\/tu-van-chuyen-gia\/#%E2%80%9CBo_roi%E2%80%9D_khach_hang_trong_giai_doan_giai_trinh_thanh_tra\" >&#8220;B\u1ecf r\u01a1i&#8221; kh\u00e1ch h\u00e0ng trong giai \u0111o\u1ea1n gi\u1ea3i tr\u00ecnh thanh tra<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Tai_sao_MAN_%E2%80%93_Master_Accountant_Network_la_doi_tac_tin_cay\" >T\u1ea1i sao MAN &#8211; Master Accountant Network l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Doi_ngu_chuyen_gia_giau_chuyen_mon\" >\u0110\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u chuy\u00ean m\u00f4n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Quyen_truy_cap_vao_co_so_du_lieu_quoc_te_ban_quyen\" >Quy\u1ec1n truy c\u1eadp v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf b\u1ea3n quy\u1ec1n<\/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\/tu-van-chuyen-gia\/#Cam_ket_dong_hanh_trong_suot_qua_trinh_thanh_tra\" >Cam k\u1ebft \u0111\u1ed3ng h\u00e0nh trong su\u1ed1t qu\u00e1 tr\u00ecnh thanh tra<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Cau_hoi_thuong_gap_ve_tu_van_chuyen_gia\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Tai_sao_doanh_nghiep_can_cap_nhat_ho_so_chuyen_gia_theo_Nghi_dinh_202025ND-CP\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Tieu_chi_xac_dinh_ben_lien_ket_theo_quy_dinh_moi_nhat_co_gi_thay_doi_khong\" >Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u00f3 g\u00ec thay \u0111\u1ed5i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Lam_the_nao_de_chung_minh_phi_dich_vu_noi_bo_tap_doan_la_hop_le\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ch\u1ee9ng minh ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n l\u00e0 h\u1ee3p l\u1ec7?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Rui_ro_lon_nhat_khi_doanh_nghiep_bi_an_dinh_ty_suat_loi_nhuan_la_gi\" >R\u1ee7i ro l\u1edbn nh\u1ea5t khi doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/#Thue_toi_thieu_toan_cau_anh_huong_the_nao_den_chien_luoc_chuyen_gia_cua_MNEs\" >Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n gi\u00e1 c\u1ee7a MNEs?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_quy_dinh_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam\"><\/span><b>T\u1ed5ng quan quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh khung ph\u00e1p l\u00fd ng\u00e0y c\u00e0ng ho\u00e0n thi\u1ec7n v\u00e0 si\u1ebft ch\u1eb7t, vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh c\u1ed1t l\u00f5i v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ec1n t\u1ea3ng b\u1eaft bu\u1ed9c \u0111\u1ec3 doanh nghi\u1ec7p tri\u1ec3n khai chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n gi\u00e1 hi\u1ec7u qu\u1ea3. Tr\u1ecdng t\u00e2m hi\u1ec7n nay xoay quanh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f9ng c\u00e1c c\u1eadp nh\u1eadt quan tr\u1ecdng t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, t\u1ea1o n\u00ean h\u00e0nh lang ph\u00e1p l\u00fd \u0111\u1ecbnh h\u00ecnh to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n, doanh nghi\u1ec7p c\u1ea7n \u0111i s\u00e2u v\u00e0o t\u1eebng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (ban h\u00e0nh ng\u00e0y 05\/11\/2020 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/12\/2020) v\u1eabn l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd cao nh\u1ea5t \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c b\u00ean li\u00ean k\u1ebft theo Kho\u1ea3n 2 \u0110i\u1ec1u 5 l\u00e0 &#8220;n\u1ec1n m\u00f3ng&#8221; s\u1ed1ng c\u00f2n c\u1ee7a m\u1ecdi h\u1ed3 s\u01a1; do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 c\u00f3 chuy\u00ean m\u00f4n cao ngay t\u1eeb b\u01b0\u1edbc \u0111\u1ea7u \u0111\u1ec3 nh\u1eadn di\u1ec7n \u0111\u00fang quan h\u1ec7 kinh doanh, tr\u00e1nh nh\u1eefng sai s\u00f3t mang t\u00ednh h\u1ec7 th\u1ed1ng d\u1eabn \u0111\u1ebfn r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ti\u00eau ch\u00ed th\u01b0\u1eddng g\u1eb7p khi\u1ebfn doanh nghi\u1ec7p &#8220;r\u01a1i&#8221; v\u00e0o v\u00f2ng xo\u00e1y giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu v\u1ed1n: M\u1ed9t b\u00ean n\u1eafm gi\u1eef 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;\">M\u1ed1i quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh: M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o l\u00e3nh n\u1ee3: M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu 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.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/vai-tro-cua-nghi-dinh-132-2020-nd-cp\/\"><span style=\"font-weight: 400;\">Vai tr\u00f2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_Ban_chat_quyet_dinh_hinh_thuc\"><\/span><b>Nguy\u00ean t\u1eafc B\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng ki\u1ec3m tra d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc &#8220;B\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c&#8221; (Substance over Form). \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 d\u00f9 h\u1ee3p \u0111\u1ed3ng gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 ch\u1eb7t ch\u1ebd \u0111\u1ebfn \u0111\u00e2u, n\u1ebfu b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi l\u1ee3i nhu\u1eadn \u0111\u1ec3 l\u1ea1i t\u1ea1i Vi\u1ec7t Nam, h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p v\u1eabn s\u1ebd b\u1ecb b\u00e1c b\u1ecf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec t\u00ednh ch\u1ea5t k\u1ef9 thu\u1eadt ph\u1ee9c t\u1ea1p n\u00e0y, vi\u1ec7c t\u1ef1 th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 ho\u1eb7c s\u1eed d\u1ee5ng nh\u00e2n s\u1ef1 kh\u00f4ng chuy\u00ean tr\u00e1ch th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn nh\u1eefng l\u1ed7 h\u1ed5ng ch\u1ebft ng\u01b0\u1eddi. Do \u0111\u00f3, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t<\/span> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb nh\u1eefng t\u1ed5 ch\u1ee9c c\u00f3 b\u1ec1 d\u00e0y kinh nghi\u1ec7m l\u00e0 y\u1ebfu t\u1ed1 ti\u00ean quy\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra g\u1eaft gao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_toi_thieu_toan_cau_Pillar_Two_Bien_so_moi_trong_tu_van_chuyen_gia\"><\/span><b>Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two): Bi\u1ebfn s\u1ed1 m\u1edbi trong t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3259\" aria-describedby=\"caption-attachment-3259\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3259\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-toi-thieu-toan-cau-Pillar-Two_-Bien-so-moi-trong-tu-van-chuyen-gia.jpg\" alt=\"Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two): Bi\u1ebfn s\u1ed1 m\u1edbi trong t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-toi-thieu-toan-cau-Pillar-Two_-Bien-so-moi-trong-tu-van-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-toi-thieu-toan-cau-Pillar-Two_-Bien-so-moi-trong-tu-van-chuyen-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-toi-thieu-toan-cau-Pillar-Two_-Bien-so-moi-trong-tu-van-chuyen-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-toi-thieu-toan-cau-Pillar-Two_-Bien-so-moi-trong-tu-van-chuyen-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-toi-thieu-toan-cau-Pillar-Two_-Bien-so-moi-trong-tu-van-chuyen-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3259\" class=\"wp-caption-text\">Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two): Bi\u1ebfn s\u1ed1 m\u1edbi trong t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) kh\u00f4ng ch\u1ec9 l\u00e0m thay \u0111\u1ed5i c\u00e1ch t\u00ednh thu\u1ebf m\u00e0 c\u00f2n t\u00e1i \u0111\u1ecbnh h\u00ecnh to\u00e0n b\u1ed9 chi\u1ebfn l\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 c\u1ee7a doanh nghi\u1ec7p FDI. \u0110\u1ec3 hi\u1ec3u r\u00f5 m\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng v\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n \u1ee9ng ph\u00f3 hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n t\u00edch s\u00e2u t\u1eebng c\u1ea5u ph\u1ea7n c\u1ed1t l\u00f5i, t\u1eeb c\u01a1 ch\u1ebf thu\u1ebf b\u1ed5 sung n\u1ed9i \u0111\u1ecba \u0111\u1ebfn m\u1ed1i quan h\u1ec7 tr\u1ef1c ti\u1ebfp gi\u1eefa chuy\u1ec3n gi\u00e1 v\u00e0 thu\u1ebf su\u1ea5t hi\u1ec7u d\u1ee5ng to\u00e0n c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_quyet_1072023QH15_va_ap_luc_len_doanh_nghiep_FDI\"><\/span><b>Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 \u00e1p l\u1ef1c l\u00ean doanh nghi\u1ec7p FDI<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15 (ban h\u00e0nh ng\u00e0y 29\/11\/2023 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2024) \u0111\u00e3 thay \u0111\u1ed5i ho\u00e0n to\u00e0n cu\u1ed9c ch\u01a1i. C\u01a1 ch\u1ebf Thu\u1ebf t\u1ed1i thi\u1ec3u b\u1ed5 sung n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n (QDMTT) \u00e1p d\u1ee5ng cho c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean, m\u1ee9c thu\u1ebf su\u1ea5t hi\u1ec7u d\u1ee5ng (ETR) t\u1ed1i thi\u1ec3u ph\u1ea3i l\u00e0 15%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_bien_chung_giua_chuyen_gia_va_Pillar_Two\"><\/span><b>M\u1ed1i quan h\u1ec7 bi\u1ec7n ch\u1ee9ng gi\u1eefa chuy\u1ec3n gi\u00e1 v\u00e0 Pillar Two<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n s\u1ef1 t\u01b0 v\u1ea5n t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n \u0111\u1ec3 t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec3m c\u00e2n b\u1eb1ng gi\u1eefa vi\u1ec7c tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf theo Pillar Two. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 chi ti\u1ebft ph\u00f9 h\u1ee3p c\u1ea3 lu\u1eadt n\u1ed9i \u0111\u1ecba v\u00e0 c\u00e1c quy t\u1eafc GloBE c\u1ee7a OECD. Th\u1ea5u hi\u1ec3u s\u1ef1 kh\u00f3 kh\u0103n c\u1ee7a doanh nghi\u1ec7p khi ch\u00ednh s\u00e1ch thu\u1ebf lu\u00f4n thay \u0111\u1ed5i v\u00e0 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c, \u0111\u1ed9i ng\u0169 chuy\u00ean gia chuy\u1ec3n gi\u00e1 c\u1ee7a MAN lu\u00f4n c\u1eadp nh\u1eadt, nghi\u00ean c\u1ee9u \u0111\u1ec3 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p b\u1ea3o v\u1ec7 doanh nghi\u1ec7p kh\u1ecfi r\u1ee7i ro b\u1ecb \u0111\u00e1nh thu\u1ebf tr\u00f9ng ho\u1eb7c b\u1ecb ph\u1ea1t do t\u00ednh to\u00e1n sai l\u1ec7ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn h\u1ec7 th\u1ed1ng v\u00e0 d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n nh\u1eefng thay \u0111\u1ed5i trong giai \u0111o\u1ea1n 2025\u20132026, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 c\u00e1c \u0111\u1ecbnh h\u01b0\u1edbng c\u1eadp nh\u1eadt m\u1edbi g\u1eafn v\u1edbi Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 c\u00f9ng Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two). B\u1ea3ng n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 m\u1eb7t quy \u0111\u1ecbnh m\u00e0 c\u00f2n ch\u1ec9 ra tr\u1ef1c ti\u1ebfp c\u00e1c t\u00e1c \u0111\u1ed9ng th\u1ef1c ti\u1ec5n v\u00e0 y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 trong b\u1ed1i c\u1ea3nh m\u1edbi.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng: <\/b><span style=\"font-weight: 400;\">So s\u00e1nh khung ph\u00e1p l\u00fd <\/span><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u00e0 C\u00e1c c\u1eadp nh\u1eadt c\u01a1 ch\u1ebf m\u1edbi.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u1eadp nh\u1eadt 2025 &#8211; 2026<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00e1c \u0111\u1ed9ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">L\u00e0 v\u0103n b\u1ea3n g\u1ed1c quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">T\u00edch h\u1ee3p th\u00eam Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 h\u00f3a b\u00e1o c\u00e1o n\u1ed9i \u0111\u1ecba v\u1edbi b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 30% EBITDA. Cho ph\u00e9p chuy\u1ec3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c sang k\u1ef3 sau t\u1ed1i \u0111a 05 n\u0103m.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean m\u1ee9c 30% nh\u01b0ng si\u1ebft ch\u1eb7t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh EBITDA d\u1ef1a tr\u00ean d\u1eef li\u1ec7u thanh tra th\u1ef1c t\u1ebf.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n v\u00e0 k\u1ebf ho\u1ea1ch vay v\u1ed1n c\u1ef1c k\u1ef3 kh\u1eaft khe \u0111\u1ec3 tr\u00e1nh m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd d\u1eef li\u1ec7u so s\u00e1nh<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Cho ph\u00e9p s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eeb ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn 75.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u01b0u ti\u00ean s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eadp trung (Big Data) \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi h\u1ed3 s\u01a1 doanh nghi\u1ec7p.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng d\u1eef li\u1ec7u so s\u00e1nh (benchmarking) c\u00f3 b\u1ea3n quy\u1ec1n \u0111\u1ec3 kh\u00f4ng b\u1ecb b\u00e1c b\u1ecf h\u1ed3 s\u01a1.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Pillar Two<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ch\u01b0a quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u01a1 ch\u1ebf thu\u1ebf b\u1ed5 sung.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ch\u00ednh th\u1ee9c v\u1eadn h\u00e0nh c\u01a1 ch\u1ebf Thu\u1ebf t\u1ed1i thi\u1ec3u b\u1ed5 sung n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n (QDMTT).<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 bi\u1ebfn s\u1ed1 quan tr\u1ecdng nh\u1ea5t, l\u00e0m thay \u0111\u1ed5i to\u00e0n b\u1ed9 c\u1ea5u tr\u00fac l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p FDI l\u1edbn.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Gi\u1ea3i tr\u00ecnh d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 \u0111\u00e3 l\u1eadp khi c\u00f3 y\u00eau c\u1ea7u thanh tra.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n sang c\u01a1 ch\u1ebf t\u1ef1 khai, t\u1ef1 t\u00ednh v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi s\u1ef1 gi\u00e1m s\u00e1t d\u1ef1a tr\u00ean r\u1ee7i ro.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">T\u0103ng t\u00ednh r\u1ee7i ro n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n so\u00e1t x\u00e9t r\u1ee7i ro (Health Check) tr\u01b0\u1edbc khi n\u1ed9p.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f2n l\u00e0 b\u00e0i to\u00e1n tu\u00e2n th\u1ee7 ri\u00eang l\u1ebb, doanh nghi\u1ec7p gi\u1edd \u0111\u00e2y bu\u1ed9c ph\u1ea3i x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c t\u1ed5ng th\u1ec3, k\u1ebft n\u1ed1i gi\u1eefa d\u1eef li\u1ec7u n\u1ed9i \u0111\u1ecba, b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf to\u00e0n c\u1ea7u. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 c\u00f3 chuy\u00ean m\u00f4n cao, am hi\u1ec3u v\u00e0 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro, t\u1ed1i \u01b0u c\u1ea5u tr\u00fac l\u1ee3i nhu\u1eadn v\u00e0 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh trong m\u00f4i tr\u01b0\u1eddng thanh tra thu\u1ebf ng\u00e0y c\u00e0ng d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 ph\u00e2n t\u00edch r\u1ee7i ro.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_cac_hang_muc_dich_vu_tu_van_chuyen_gia_chuyen_nghiep\"><\/span><b>Chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3258\" aria-describedby=\"caption-attachment-3258\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3258\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-cac-hang-muc-dich-vu-tu-van-chuyen-gia-chuyen-nghiep.jpg\" alt=\"Chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-cac-hang-muc-dich-vu-tu-van-chuyen-gia-chuyen-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-cac-hang-muc-dich-vu-tu-van-chuyen-gia-chuyen-nghiep-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-cac-hang-muc-dich-vu-tu-van-chuyen-gia-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-cac-hang-muc-dich-vu-tu-van-chuyen-gia-chuyen-nghiep-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-cac-hang-muc-dich-vu-tu-van-chuyen-gia-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3258\" class=\"wp-caption-text\">Chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 chuy\u00ean nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng ph\u00f2ng th\u1ee7 thu\u1ebf v\u1eefng ch\u1eafc, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c thi c\u00e1c h\u1ea1ng m\u1ee5c k\u1ef9 thu\u1eadt chuy\u00ean s\u00e2u c\u00f9ng v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/don-vi-tu-van-giao-dich-lien-ket\/\">\u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft <\/a><\/span><\/strong><\/span><span style=\"font-weight: 400;\">t\u1ea1i TPHCM uy t\u00edn. Chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c bao g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_bo_ho_so_ba_cap_chuan_muc_Three-tiered_Documentation\"><\/span><b>L\u1eadp b\u1ed9 h\u1ed3 s\u01a1 ba c\u1ea5p chu\u1ea9n m\u1ef1c (Three-tiered Documentation)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c \u0111i\u1ec1n m\u1eabu bi\u1ec3u m\u00e0 l\u00e0 qu\u00e1 tr\u00ecnh &#8220;k\u1ec3 chuy\u1ec7n&#8221; v\u1ec1 d\u00f2ng ti\u1ec1n c\u1ee7a t\u1eadp \u0111o\u00e0n d\u01b0\u1edbi l\u0103ng k\u00ednh thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): T\u1eadp trung ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u00e1c giao d\u1ecbch t\u1ea1i th\u1ef1c th\u1ec3 Vi\u1ec7t Nam. Tr\u1ecdng t\u00e2m l\u00e0 ph\u1ea7n ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis) \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a l\u1ee3i nhu\u1eadn \u0111\u1ec3 l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File): Cung c\u1ea5p b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 chu\u1ed7i gi\u00e1 tr\u1ecb, c\u01a1 c\u1ea5u s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ee7a t\u1eadp \u0111o\u00e0n m\u1eb9, \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 s\u1ef1 m\u00e2u thu\u1eabn v\u1edbi th\u00f4ng tin t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR): D\u00e0nh cho c\u00e1c MNEs l\u1edbn, th\u1ec3 hi\u1ec7n s\u1ef1 minh b\u1ea1ch v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 doanh thu v\u00e0 thu\u1ebf thu nh\u1eadp t\u1ea1i t\u1eebng qu\u1ed1c gia c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_so_sanh_dinh_luong_Benchmarking_Study\"><\/span><b>Ph\u00e2n t\u00edch so s\u00e1nh \u0111\u1ecbnh l\u01b0\u1ee3ng (Benchmarking Study)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 k\u1ef9 thu\u1eadt then ch\u1ed1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh &#8220;Gi\u00e1 th\u1ecb tr\u01b0\u1eddng&#8221; cho giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy xu\u1ea5t c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf: S\u1eed d\u1ee5ng c\u00e1c n\u1ec1n t\u1ea3ng chuy\u00ean nghi\u1ec7p nh\u01b0 Orbis (Bureau van Dijk) hay Moody\u2019s Analytics \u0111\u1ec3 t\u00ecm ki\u1ebfm c\u00e1c c\u00f4ng ty \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;\">S\u00e0ng l\u1ecdc \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh: \u00c1p d\u1ee5ng c\u00e1c ti\u00eau ch\u00ed lo\u1ea1i tr\u1eeb nghi\u00eam ng\u1eb7t v\u1ec1 ng\u00e0nh ngh\u1ec1 (Standard Industrial Classification &#8211; SIC), th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd v\u00e0 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh (kh\u00f4ng l\u1ed7 l\u0169y k\u1ebf k\u00e9o d\u00e0i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t (Economic Adjustments): Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh k\u1ef9 thu\u1eadt v\u1ec1 v\u1ed1n l\u01b0u \u0111\u1ed9ng, h\u00e0ng t\u1ed3n kho, ho\u1eb7c r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 \u0111\u01b0a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh v\u1ec1 c\u00f9ng m\u1ed9t m\u1eb7t b\u1eb1ng tham chi\u1ebfu v\u1edbi doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Soat_xet_rui_ro_dinh_ky_va_Ho_tro_thanh_tra\"><\/span><b>So\u00e1t x\u00e9t r\u1ee7i ro \u0111\u1ecbnh k\u1ef3 v\u00e0 H\u1ed7 tr\u1ee3 thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng nh\u1eadn di\u1ec7n l\u1ed7 h\u1ed5ng tr\u01b0\u1edbc khi C\u01a1 quan Thu\u1ebf ph\u00e1t hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t chi ph\u00ed l\u00e3i vay: Ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a m\u1ee9c tr\u1ea7n 30% EBITDA theo \u0110i\u1ec1u 15 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;\">\u0110\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9: Ch\u1ee9ng minh c\u00e1c kho\u1ea3n ph\u00ed qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n, ph\u00ed b\u1ea3n quy\u1ec1n th\u1ef1c s\u1ef1 mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf cho th\u1ef1c th\u1ec3 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng k\u1ecbch b\u1ea3n gi\u1ea3i tr\u00ecnh: Chu\u1ea9n b\u1ecb c\u00e1c lu\u1eadn \u0111i\u1ec3m k\u1ef9 thu\u1eadt m\u1ea1nh m\u1ebd \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p khi \u0111\u1ed1i m\u1eb7t tr\u1ef1c ti\u1ebfp v\u1edbi \u0111o\u00e0n thanh tra thu\u1ebf t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o chi ti\u1ebft<\/span> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/chi-phi-lap-ho-so-giao-dich-lien-ket\/\">chi ph\u00ed l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1ea1i MAN &#8211; Master Accountant Network \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_mat_tat_mang_voi_dich_vu_tu_van_chuyen_gia_qua_re\"><\/span><b>Ti\u1ec1n m\u1ea5t t\u1eadt mang v\u1edbi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 qu\u00e1 r\u1ebb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3257\" aria-describedby=\"caption-attachment-3257\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3257\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tien-mat-tat-mang-voi-dich-vu-tu-van-chuyen-gia-qua-re.jpg\" alt=\"Ti\u1ec1n m\u1ea5t t\u1eadt mang v\u1edbi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 qu\u00e1 r\u1ebb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tien-mat-tat-mang-voi-dich-vu-tu-van-chuyen-gia-qua-re.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tien-mat-tat-mang-voi-dich-vu-tu-van-chuyen-gia-qua-re-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tien-mat-tat-mang-voi-dich-vu-tu-van-chuyen-gia-qua-re-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tien-mat-tat-mang-voi-dich-vu-tu-van-chuyen-gia-qua-re-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tien-mat-tat-mang-voi-dich-vu-tu-van-chuyen-gia-qua-re-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3257\" class=\"wp-caption-text\">Ti\u1ec1n m\u1ea5t t\u1eadt mang v\u1edbi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 qu\u00e1 r\u1ebb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110ang trong m\u00f9a quy\u1ebft to\u00e1n cao \u0111i\u1ec3m, \u00e1p l\u1ef1c quy\u1ebft to\u00e1n thu\u1ebf t\u0103ng cao, nhi\u1ec1u \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u00e9m uy t\u00edn, chuy\u00ean m\u00f4n \u0111\u00e3 n\u1eafm b\u1eaft th\u1eddi c\u01a1, th\u1eddi h\u1ea1n c\u1eadn k\u1ec1. Nhi\u1ec1u \u0111\u01a1n v\u1ecb \u201cma\u201d\u00a0 \u0111\u00e3 tung ra c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb \u0111\u1ec3 thu h\u00fat doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng. Tuy nhi\u00ean, vi\u1ec7c \u0111\u00e1nh \u0111\u1ed5i s\u1ef1 an to\u00e0n c\u1ee7a t\u1eadp \u0111o\u00e0n l\u1ea5y m\u1ed9t kho\u1ea3n ti\u1ebft ki\u1ec7m chi ph\u00ed t\u01b0 v\u1ea5n nh\u1ecf c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng th\u1ea3m h\u1ecda t\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_%E2%80%9CSao_chep%E2%80%9D_va_su_thieu_hut_chat_luong_chuyen_mon\"><\/span><b>H\u1ed3 s\u01a1 &#8220;Sao ch\u00e9p&#8221; v\u00e0 s\u1ef1 thi\u1ebfu h\u1ee5t ch\u1ea5t l\u01b0\u1ee3ng chuy\u00ean m\u00f4n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn c\u00e1c \u0111\u01a1n v\u1ecb gi\u00e1 r\u1ebb kh\u00f4ng th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch s\u00e2u v\u1ec1 \u0111\u1eb7c th\u00f9 kinh doanh c\u1ee7a doanh nghi\u1ec7p (Ph\u00e2n t\u00edch FAR Analysis). Thay v\u00e0o \u0111\u00f3, h\u1ecd s\u1eed d\u1ee5ng c\u00e1c m\u1eabu h\u1ed3 s\u01a1 c\u00f3 s\u1eb5n v\u00e0 ch\u1ec9 thay \u0111\u1ed5i t\u00ean doanh nghi\u1ec7p, \u0111\u1ecba ch\u1ec9,&#8230;. \u0110i\u1ec1u n\u00e0y khi\u1ebfn h\u1ed3 s\u01a1 thi\u1ebfu t\u00ednh thuy\u1ebft ph\u1ee5c v\u00e0 minh b\u1ea1ch d\u1eabn t\u1edbi kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 d\u1ec5 d\u00e0ng b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf ngay t\u1eeb v\u00f2ng so\u00e1t x\u00e9t \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Du_lieu_so_sanh_Benchmarking_khong_chuan_xac_va_loi_thoi\"><\/span><b>D\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) kh\u00f4ng chu\u1ea9n x\u00e1c v\u00e0 l\u1ed7i th\u1eddi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n vi cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 uy t\u00edn v\u00e0 \u0111\u00fang chu\u1ea9n, s\u1ebd c\u00f3 ngu\u1ed3n d\u1eef li\u1ec7u so s\u00e1nh ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 chu\u1ea9n nh\u01b0 Orbis, Moody\u2019s&#8230; \u0110\u01a1n v\u1ecb cung c\u1ea5p gi\u00e1 r\u1ebb th\u01b0\u1eddng s\u1eed d\u1ee5ng d\u1eef li\u1ec7u &#8220;r\u00e1c&#8221;, d\u1eef li\u1ec7u thu th\u1eadp kh\u00f4ng ch\u00ednh th\u1ed1ng ho\u1eb7c d\u1eef li\u1ec7u c\u0169 \u0111\u00e3 l\u1ed7i th\u1eddi. Khi c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng Big Data \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, s\u1ef1 sai l\u1ec7ch n\u00e0y s\u1ebd l\u00e0 b\u1eb1ng ch\u1ee9ng \u0111anh th\u00e9p \u0111\u1ec3 h\u1ecd th\u1ef1c hi\u1ec7n quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thieu_cap_nhat_ve_Thue_toi_thieu_toan_cau_Pillar_Two\"><\/span><b>Thi\u1ebfu c\u1eadp nh\u1eadt v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ecba ph\u01b0\u01a1ng (Local File) c\u01a1 b\u1ea3n. H\u1ecd ho\u00e0n to\u00e0n b\u1ecf qua c\u00e1c t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb quy\u1ebft 107\/2023\/QH15. N\u1ebfu h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi b\u00e1o c\u00e1o Pillar Two c\u1ee7a t\u1eadp \u0111o\u00e0n m\u1eb9, doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb truy thu thu\u1ebf b\u1ed5 sung t\u1ea1i c\u1ea3 Vi\u1ec7t Nam v\u00e0 qu\u1ed1c gia c\u1ee7a c\u00f4ng ty m\u1eb9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%E2%80%9CBo_roi%E2%80%9D_khach_hang_trong_giai_doan_giai_trinh_thanh_tra\"><\/span><b>&#8220;B\u1ecf r\u01a1i&#8221; kh\u00e1ch h\u00e0ng trong giai \u0111o\u1ea1n gi\u1ea3i tr\u00ecnh thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 nh\u1ea5t khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u00e9m uy t\u00edn l\u00e0 s\u1ef1 thi\u1ebfu tr\u00e1ch nhi\u1ec7m khi \u0111o\u00e0n thanh tra thu\u1ebf v\u00e0o cu\u1ed9c. C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y kh\u00f4ng \u0111\u1ee7 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n \u0111\u1ec3 tranh bi\u1ec7n v\u1edbi \u0111o\u00e0n ki\u1ec3m tra, d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i \u0111\u01a1n \u0111\u1ed9c \u0111\u1ed1i \u0111\u1ea7u v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng. M\u1ed9t h\u1ed3 s\u01a1 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng ch\u00ednh l\u00e0 &#8220;con \u0111\u01b0\u1eddng ng\u1eafn nh\u1ea5t&#8221; d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn \u00e1p \u0111\u1eb7t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_MAN_%E2%80%93_Master_Accountant_Network_la_doi_tac_tin_cay\"><\/span><b>T\u1ea1i sao MAN &#8211; Master Accountant Network l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1eefa mu\u00f4n v\u00e0ng \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5, MAN &#8211; Master Accountant Network kh\u1eb3ng \u0111\u1ecbnh v\u1ecb th\u1ebf d\u1eabn \u0111\u1ea7u th\u00f4ng qua vi\u1ec7c cung c\u1ea5p gi\u1ea3i ph\u00e1p t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 to\u00e0n di\u1ec7n, k\u1ebft h\u1ee3p gi\u1eefa kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn v\u00e0 n\u1ec1n t\u1ea3ng c\u00f4ng ngh\u1ec7 d\u1eef li\u1ec7u hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_giau_chuyen_mon\"><\/span><b>\u0110\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u chuy\u00ean m\u00f4n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN, ch\u00fang t\u00f4i s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 chuy\u00ean gia v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c Thu\u1ebf v\u00e0 T\u00e0i ch\u00ednh. \u0110\u1ed9i ng\u0169 kh\u00f4ng ch\u1ec9 bao g\u1ed3m c\u00e1c Ki\u1ec3m to\u00e1n vi\u00ean (CPA) m\u00e0 c\u00f2n c\u00f3 c\u00e1c chuy\u00ean gia s\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf (ACCA) am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 Lu\u1eadt Thu\u1ebf Vi\u1ec7t Nam c\u0169ng nh\u01b0 c\u00e1c th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf c\u1ee7a OECD. \u0110i\u1ec1u n\u00e0y gi\u00fap MAN c\u00f3 c\u00e1i nh\u00ecn \u0111a chi\u1ec1u, v\u1eeba k\u1ef9 thu\u1eadt v\u1ec1 s\u1ed1 li\u1ec7u, v\u1eeba v\u1eefng ch\u1eafc v\u1ec1 l\u1eadp lu\u1eadn ph\u00e1p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_truy_cap_vao_co_so_du_lieu_quoc_te_ban_quyen\"><\/span><b>Quy\u1ec1n truy c\u1eadp v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf b\u1ea3n quy\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u0111\u1ea7u t\u01b0 m\u1ed7i n\u0103m \u0111\u1ec3 duy tr\u00ec quy\u1ec1n truy c\u1eadp v\u00e0o c\u00e1c h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u doanh nghi\u1ec7p to\u00e0n c\u1ea7u (nh\u01b0 Orbis, Moody\u2019s Analytics). \u0110\u00e2y l\u00e0 &#8220;v\u0169 kh\u00ed&#8221; quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n Ph\u00e2n t\u00edch so s\u00e1nh (Benchmarking) \u0111\u1ea1t chu\u1ea9n, \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn lu\u00f4n c\u00f3 \u0111\u1ed9 tin c\u1eady cao nh\u1ea5t v\u00e0 kh\u00f3 b\u1ecb b\u00e1c b\u1ecf b\u1edfi C\u01a1 quan Thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cam_ket_dong_hanh_trong_suot_qua_trinh_thanh_tra\"><\/span><b>Cam k\u1ebft \u0111\u1ed3ng h\u00e0nh trong su\u1ed1t qu\u00e1 tr\u00ecnh thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p ngay t\u1eeb khi l\u1eadp k\u1ebf ho\u1ea1ch, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 cho \u0111\u1ebfn khi tr\u1ef1c ti\u1ebfp tham gia gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc \u0111o\u00e0n thanh tra. Ch\u00fang t\u00f4i \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p \u0111\u1ec3 b\u1ea3o v\u1ec7 c\u00e1c l\u1eadp lu\u1eadn kinh t\u1ebf v\u00e0 k\u1ef9 thu\u1eadt, \u0111\u1ea3m b\u1ea3o m\u1ee9c r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf lu\u00f4n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t \u1edf m\u1ee9c th\u1ea5p nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u00f9a cao \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf 2026 \u0111ang \u0111\u1ebfn r\u1ea5t g\u1ea7n. \u0110\u1eebng \u0111\u1ec3 nh\u1eefng sai s\u00f3t nh\u1ecf ho\u1eb7c s\u1ef1 l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n sai l\u1ea7m ph\u00e1 h\u1ee7y th\u00e0nh qu\u1ea3 kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n. Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u01b0a ra chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf cho nh\u1eefng n\u0103m ti\u1ebfp theo!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, 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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tu_van_chuyen_gia\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_cap_nhat_ho_so_chuyen_gia_theo_Nghi_dinh_202025ND-CP\"><\/span>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP si\u1ebft ch\u1eb7t vi\u1ec7c ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u so s\u00e1nh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh EBITDA. Vi\u1ec7c c\u1eadp nh\u1eadt gi\u00fap doanh nghi\u1ec7p \u0111\u1ed3ng b\u1ed9 h\u00f3a s\u1ed1 li\u1ec7u n\u1ed9i \u0111\u1ecba v\u1edbi b\u00e1o c\u00e1o Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two), tr\u00e1nh r\u1ee7i ro b\u1ecb c\u01a1 quan Thu\u1ebf b\u00e1c b\u1ecf h\u1ed3 s\u01a1 do sai l\u1ec7ch th\u00f4ng tin ho\u1eb7c s\u1eed d\u1ee5ng d\u1eef li\u1ec7u so s\u00e1nh thi\u1ebfu tin c\u1eady, d\u1eabn \u0111\u1ebfn truy thu 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=\"Tieu_chi_xac_dinh_ben_lien_ket_theo_quy_dinh_moi_nhat_co_gi_thay_doi_khong\"><\/span>Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u00f3 g\u00ec thay \u0111\u1ed5i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1ec1 c\u01a1 b\u1ea3n, c\u00e1c ti\u00eau ch\u00ed c\u1ed1t l\u00f5i nh\u01b0 s\u1edf h\u1eefu v\u1ed1n (\u00edt nh\u1ea5t 25%), quy\u1ec1n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh n\u1ee3 (tr\u00ean 25% v\u1ed1n g\u00f3p v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng n\u1ee3) v\u1eabn gi\u1eef nguy\u00ean theo Ngh\u1ecb \u0111\u1ecbnh 132. Tuy nhi\u00ean, n\u0103m 2026, c\u01a1 quan Thu\u1ebf t\u1eadp trung m\u1ea1nh v\u00e0o b\u1ea3n ch\u1ea5t kinh t\u1ebf thay v\u00ec ch\u1ec9 nh\u00ecn tr\u00ean h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u1ef1c t\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_chung_minh_phi_dich_vu_noi_bo_tap_doan_la_hop_le\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ch\u1ee9ng minh ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n l\u00e0 h\u1ee3p l\u1ec7?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh d\u1ecbch v\u1ee5 mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf tr\u1ef1c ti\u1ebfp v\u00e0 m\u1ee9c ph\u00ed tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng. H\u1ed3 s\u01a1 c\u1ea7n cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf, ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed minh b\u1ea1ch v\u00e0 th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch FAR (Ch\u1ee9c n\u0103ng, T\u00e0i s\u1ea3n, R\u1ee7i ro) \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p l\u00fd.                    <\/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=\"Rui_ro_lon_nhat_khi_doanh_nghiep_bi_an_dinh_ty_suat_loi_nhuan_la_gi\"><\/span>R\u1ee7i ro l\u1edbn nh\u1ea5t khi doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhi h\u1ed3 s\u01a1 b\u1ecb b\u00e1c b\u1ecf, c\u01a1 quan Thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn d\u1ef1a tr\u00ean d\u1eef li\u1ec7u ng\u00e0nh, th\u01b0\u1eddng cao h\u01a1n th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t l\u1edbn, m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn uy t\u00edn tu\u00e2n th\u1ee7, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb thanh tra g\u1eaft gao trong nhi\u1ec1u n\u0103m k\u1ebf ti\u1ebfp.                    <\/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=\"Thue_toi_thieu_toan_cau_anh_huong_the_nao_den_chien_luoc_chuyen_gia_cua_MNEs\"><\/span>Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n gi\u00e1 c\u1ee7a MNEs?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n (Pillar Two) t\u1ea1o ra m\u1ee9c thu\u1ebf hi\u1ec7u d\u1ee5ng t\u1ed1i thi\u1ec3u 15%, l\u00e0m gi\u1ea3m \u0111\u1ed9ng l\u1ef1c chuy\u1ec3n l\u1ee3i nhu\u1eadn sang c\u00e1c qu\u1ed1c gia thu\u1ebf su\u1ea5t th\u1ea5p. Doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p gi\u1eefa h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 (Local File) v\u00e0 b\u00e1o c\u00e1o QDMTT \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i nhu\u1eadn ph\u00e2n b\u1ed5 t\u1ea1i Vi\u1ec7t Nam t\u01b0\u01a1ng x\u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, tr\u00e1nh vi\u1ec7c b\u1ecb \u0111\u00e1nh thu\u1ebf b\u1ed5 sung \u1edf c\u1ea3 hai qu\u1ed1c gia.                    <\/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 doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP si\u1ebft ch\u1eb7t vi\u1ec7c ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u so s\u00e1nh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh EBITDA. 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Doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p gi\u1eefa h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 (Local File) v\u00e0 b\u00e1o c\u00e1o QDMTT \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i nhu\u1eadn ph\u00e2n b\u1ed5 t\u1ea1i Vi\u1ec7t Nam t\u01b0\u01a1ng x\u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, tr\u00e1nh vi\u1ec7c b\u1ecb \u0111\u00e1nh thu\u1ebf b\u1ed5 sung \u1edf c\u1ea3 hai qu\u1ed1c gia.\"\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>T\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 n\u0103m 2026 kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c tu\u00e2n th\u1ee7 \u0111\u01a1n thu\u1ea7n m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh \u201cl\u00e1 ch\u1eafn chi\u1ebfn l\u01b0\u1ee3c\u201d gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft trong b\u1ed1i c\u1ea3nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 c\u00e1c c\u1eadp nh\u1eadt t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t th\u1ef1c thi. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3256,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3255","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\/3255","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=3255"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3255\/revisions"}],"predecessor-version":[{"id":3673,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3255\/revisions\/3673"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3256"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}