{"id":3634,"date":"2026-03-30T20:53:32","date_gmt":"2026-03-31T03:53:32","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3634"},"modified":"2026-04-08T08:31:25","modified_gmt":"2026-04-08T01:31:25","slug":"thue-lap-ho-so-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/","title":{"rendered":"Thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 132"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft 2026 \u0111ang tr\u1edf th\u00e0nh gi\u1ea3i ph\u00e1p b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch n\u1ed9i b\u1ed9 trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf si\u1ebft ch\u1eb7t thanh tra theo <\/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 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two). Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch, chi ph\u00ed l\u00e3i vay hay d\u1eef li\u1ec7u so s\u00e1nh c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u0111\u01b0a v\u00e0o di\u1ec7n r\u1ee7i ro cao. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1, c\u00e1c r\u1ee7i ro khi t\u1ef1 th\u1ef1c hi\u1ec7n, chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 n\u0103m 2026 v\u00e0 ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n uy t\u00edn \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra thu\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Thuc_trang_thanh_tra_thue_va_nhu_cau_thue_lap_Ho_so_giao_dich_lien_ket_nam_2026\" >Th\u1ef1c tr\u1ea1ng thanh tra thu\u1ebf v\u00e0 nhu c\u1ea7u thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Thue_toi_thieu_toan_cau_Pillar_Two_Chinh_sach_lam_thay_doi_cuoc_choi_chuyen_gia\" >Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two): Ch\u00ednh s\u00e1ch l\u00e0m thay \u0111\u1ed5i cu\u1ed9c ch\u01a1i 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Su_giao_thoa_phuc_tap_giua_Pillar_Two_va_Chuyen_gia\" >S\u1ef1 giao thoa ph\u1ee9c t\u1ea1p gi\u1eefa Pillar Two v\u00e0 Chuy\u1ec3n gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Yeu_cau_khat_khe_ve_tinh_nhat_quan_du_lieu_quoc_te\" >Y\u00eau c\u1ea7u kh\u1eaft khe v\u1ec1 t\u00ednh nh\u1ea5t qu\u00e1n d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Tai_sao_phai_lap_Ho_so_giao_dich_lien_ket\" >T\u1ea1i sao ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Doi_tuong_va_dieu_kien_bat_buoc\" >\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Bo_ho_so_day_du_bao_gom_nhung_gi\" >B\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 bao g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Nhung_rui_ro_nghiem_trong_khi_doanh_nghiep_khong_thue_lap_Ho_so_giao_dich_lien_ket_chuyen_nghiep\" >Nh\u1eefng r\u1ee7i ro nghi\u00eam tr\u1ecdng khi doanh nghi\u1ec7p kh\u00f4ng thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Rui_ro_bi_an_dinh_thue_va_bac_bo_chi_phi\" >R\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 b\u00e1c b\u1ecf chi ph\u00ed<\/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-lap-ho-so-giao-dich-lien-ket\/#Vi_pham_quy_dinh_ve_khong_che_chi_phi_lai_vay\" >Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Mat_uy_tin_hinh_anh_va_roi_vao_danh_sach_den_cua_thanh_tra\" >M\u1ea5t uy t\u00edn, h\u00ecnh \u1ea3nh v\u00e0 r\u01a1i v\u00e0o danh s\u00e1ch \u0111en c\u1ee7a 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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Loi_ich_vuot_troi_khi_thue_lap_Ho_so_giao_dich_lien_ket\" >L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Tiep_can_he_thong_du_lieu_so_sanh_chat_luong\" >Ti\u1ebfp c\u1eadn h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u so s\u00e1nh ch\u1ea5t l\u01b0\u1ee3ng<\/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\/thue-lap-ho-so-giao-dich-lien-ket\/#Chuyen_mon_hoa_trong_phan_tich_chuc_nang_FAR_Analysis\" >Chuy\u00ean m\u00f4n h\u00f3a trong ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng (FAR Analysis)<\/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-lap-ho-so-giao-dich-lien-ket\/#Xay_dung_khoang_gia_tri_doc_lap_toi_uu\" >X\u00e2y d\u1ef1ng kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp t\u1ed1i \u01b0u<\/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-lap-ho-so-giao-dich-lien-ket\/#Gia_tri_dong_hanh_trong_thanh_tra\" >Gi\u00e1 tr\u1ecb \u0111\u1ed3ng h\u00e0nh trong 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Bang_gia_thue_lap_Ho_so_giao_dich_lien_ket_nam_2026\" >B\u1ea3ng gi\u00e1 thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Nhung_luu_y_dac_biet_cho_doanh_nghiep_trong_nam_2026\" >Nh\u1eefng l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t cho doanh nghi\u1ec7p trong n\u0103m 2026<\/a><\/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-lap-ho-so-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_thue_lap_Ho_so_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Chi_phi_thue_lap_Ho_so_giao_dich_lien_ket_duoc_hach_toan_nhu_the_nao_Co_duoc_tru_khi_tinh_thue_TNDN_khong\" >Chi ph\u00ed thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Don_vi_tu_van_se_lam_gi_neu_mau_so_sanh_doc_lap_Benchmarking_cho_thay_ty_suat_loi_nhuan_cua_doanh_nghiep_toi_thap_hon_thi_truong\" >\u0110\u01a1n v\u1ecb t\u01b0 v\u1ea5n s\u1ebd l\u00e0m g\u00ec n\u1ebfu m\u1eabu so s\u00e1nh \u0111\u1ed9c l\u1eadp (Benchmarking) cho th\u1ea5y t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p t\u00f4i th\u1ea5p h\u01a1n 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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/#Toi_co_the_thue_dich_vu_chi_de_tim_du_lieu_so_sanh_Benchmarking_con_phan_viet_ho_so_toi_tu_lam_de_tiet_kiem_khong\" >T\u00f4i c\u00f3 th\u1ec3 thu\u00ea d\u1ecbch v\u1ee5 ch\u1ec9 \u0111\u1ec3 t\u00ecm d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking), c\u00f2n ph\u1ea7n vi\u1ebft h\u1ed3 s\u01a1 t\u00f4i t\u1ef1 l\u00e0m \u0111\u1ec3 ti\u1ebft ki\u1ec7m 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\/thue-lap-ho-so-giao-dich-lien-ket\/#Trong_truong_hop_co_quan_thue_vao_thanh_tra_don_vi_co_cam_ket_bao_ve_so_lieu_den_cung_khong\" >Trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0o thanh tra, \u0111\u01a1n v\u1ecb c\u00f3 cam k\u1ebft b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u \u0111\u1ebfn c\u00f9ng kh\u00f4ng?<\/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\/thue-lap-ho-so-giao-dich-lien-ket\/#Doanh_nghiep_chi_vay_tien_giam_doc_voi_lai_suat_0_co_thuc_su_rui_ro_den_muc_phai_lap_ho_so_khong\" >Doanh nghi\u1ec7p ch\u1ec9 vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c v\u1edbi l\u00e3i su\u1ea5t 0% c\u00f3 th\u1ef1c s\u1ef1 r\u1ee7i ro \u0111\u1ebfn m\u1ee9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_trang_thanh_tra_thue_va_nhu_cau_thue_lap_Ho_so_giao_dich_lien_ket_nam_2026\"><\/span><b>Th\u1ef1c tr\u1ea1ng thanh tra thu\u1ebf v\u00e0 nhu c\u1ea7u thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3638\" aria-describedby=\"caption-attachment-3638\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3638\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thuc-trang-thanh-tra-thue-va-nhu-cau-thue-lap-Ho-so-giao-dich-lien-ket-nam-2026.jpg\" alt=\"Th\u1ef1c tr\u1ea1ng thanh tra thu\u1ebf v\u00e0 nhu c\u1ea7u thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thuc-trang-thanh-tra-thue-va-nhu-cau-thue-lap-Ho-so-giao-dich-lien-ket-nam-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thuc-trang-thanh-tra-thue-va-nhu-cau-thue-lap-Ho-so-giao-dich-lien-ket-nam-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thuc-trang-thanh-tra-thue-va-nhu-cau-thue-lap-Ho-so-giao-dich-lien-ket-nam-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thuc-trang-thanh-tra-thue-va-nhu-cau-thue-lap-Ho-so-giao-dich-lien-ket-nam-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thuc-trang-thanh-tra-thue-va-nhu-cau-thue-lap-Ho-so-giao-dich-lien-ket-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3638\" class=\"wp-caption-text\">Th\u1ef1c tr\u1ea1ng thanh tra thu\u1ebf v\u00e0 nhu c\u1ea7u thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 m\u00e0 c\u00f2n \u0111i s\u00e2u v\u00e0o b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch. C\u00e1c chi\u1ebfn d\u1ecbch thanh tra t\u1eadp trung m\u1ea1nh v\u00e0o c\u00e1c doanh nghi\u1ec7p c\u00f3 l\u1ed7 k\u00e9o d\u00e0i nh\u01b0ng v\u1eabn m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t, ho\u1eb7c c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn th\u1ea5p h\u01a1n m\u1ee9c trung b\u00ecnh ng\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay v\u1eabn \u0111ang t\u1ef1 th\u1ef1c hi\u1ec7n k\u00ea khai, tuy nhi\u00ean, do thi\u1ebfu h\u1ee5t d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c quy\u1ec1n v\u00e0 ch\u01b0a am hi\u1ec3u s\u00e2u v\u1ec1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch b\u00e1ch ph\u00e2n v\u1ecb, r\u1ee7i ro b\u1ecb b\u00e1c b\u1ecf h\u1ed3 s\u01a1 l\u00e0 r\u1ea5t l\u1edbn. Ch\u00ednh v\u00ec v\u1eady, nhu c\u1ea7u thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p \u0111ang t\u0103ng cao, nh\u1eb1m \u0111\u1ea3m b\u1ea3o b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ee7 s\u1ee9c n\u1eb7ng ph\u00e1p l\u00fd tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t h\u1eadu ki\u1ec3m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_toi_thieu_toan_cau_Pillar_Two_Chinh_sach_lam_thay_doi_cuoc_choi_chuyen_gia\"><\/span><b>Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two): Ch\u00ednh s\u00e1ch l\u00e0m thay \u0111\u1ed5i cu\u1ed9c ch\u01a1i chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u giai \u0111o\u1ea1n th\u1ef1c thi quy\u1ebft li\u1ec7t ch\u00ednh s\u00e1ch Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) theo quy \u0111\u1ecbnh c\u1ee7a OECD. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra m\u1ed9t t\u1ea7ng ph\u1ee9c t\u1ea1p m\u1edbi ch\u1ed3ng l\u00ean c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_giao_thoa_phuc_tap_giua_Pillar_Two_va_Chuyen_gia\"><\/span><b>S\u1ef1 giao thoa ph\u1ee9c t\u1ea1p gi\u1eefa Pillar Two v\u00e0 Chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean. T\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u khi\u1ebfn vi\u1ec7c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf n\u00ean nh\u1ea1y c\u1ea3m h\u01a1n bao gi\u1edd h\u1ebft.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro k\u00e9p: M\u1ed9t giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu b\u1ecb c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1 l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1ed1i m\u1eb7t v\u1edbi truy thu thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 132 m\u00e0 c\u00f2n c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf b\u1ed5 sung theo Pillar Two t\u1ea1i c\u00e1c qu\u1ed1c gia kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 m\u00e2u thu\u1eabn m\u1ee5c ti\u00eau: Doanh nghi\u1ec7p c\u00f3 xu h\u01b0\u1edbng mu\u1ed1n gi\u1eef l\u1ee3i nhu\u1eadn \u1edf m\u1ee9c th\u1ea5p \u0111\u1ec3 tr\u00e1nh thu\u1ebf TNDN, nh\u01b0ng Pillar Two l\u1ea1i y\u00eau c\u1ea7u thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf (ETR) kh\u00f4ng th\u1ea5p h\u01a1n 15%. Vi\u1ec7c c\u00e2n b\u1eb1ng gi\u1eefa hai th\u00e1i c\u1ef1c n\u00e0y \u0111\u00f2i h\u1ecfi tr\u00ecnh \u0111\u1ed9 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh b\u1eadc cao m\u00e0 ch\u1ec9 khi thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p m\u1edbi \u0111\u1ee7 n\u0103ng l\u1ef1c th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_khat_khe_ve_tinh_nhat_quan_du_lieu_quoc_te\"><\/span><b>Y\u00eau c\u1ea7u kh\u1eaft khe v\u1ec1 t\u00ednh nh\u1ea5t qu\u00e1n d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi Pillar Two, d\u1eef li\u1ec7u t\u1eeb B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) s\u1ebd \u0111\u01b0\u1ee3c soi x\u00e9t k\u1ef9 l\u01b0\u1ee1ng h\u01a1n. M\u1ecdi sai l\u1ec7ch nh\u1ecf gi\u1eefa h\u1ed3 s\u01a1 n\u1ed9i \u0111\u1ecba v\u00e0 b\u00e1o c\u00e1o to\u00e0n c\u1ea7u \u0111\u1ec1u c\u00f3 th\u1ec3 k\u00edch ho\u1ea1t c\u00e1c \u0111\u1ee3t thanh tra \u0111\u1ed3ng th\u1eddi t\u1eeb nhi\u1ec1u qu\u1ed1c gia. \u0110i\u1ec1u n\u00e0y khi\u1ebfn vi\u1ec7c t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 tr\u1edf th\u00e0nh m\u1ed9t canh b\u1ea1c r\u1ee7i ro cao cho c\u00e1c t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<blockquote><p><strong>Tham kh\u1ea3o: <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><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_phai_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>T\u1ea1i sao ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd cao nh\u1ea5t hi\u1ec7n nay l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 &#8220;kim ch\u1ec9 nam&#8221; m\u00e0 m\u1ecdi v\u1ea5n \u0111\u1ec1 li\u00ean quan t\u1edbi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_va_dieu_kien_bat_buoc\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (theo \u0110i\u1ec1u 5) v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 (theo \u0110i\u1ec1u 19) th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ng\u01b0\u1ee1ng quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean 30 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9 nh\u01b0: Vay m\u01b0\u1ee3n v\u01b0\u1ee3t qu\u00e1 25% v\u1ed1n g\u00f3p c\u1ee7a 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 (\u0110i\u1ec3m g, Kho\u1ea3n 2, \u0110i\u1ec1u 5).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_ho_so_day_du_bao_gom_nhung_gi\"><\/span><b>B\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 bao g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u01a1n v\u1ecb cung c\u1ea5p s\u1ebd ph\u1ea3i ho\u00e0n thi\u1ec7n 03 c\u1ea5p \u0111\u1ed9 h\u1ed3 s\u01a1 theo chu\u1ea9n BEPS (Action 13):<\/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 v\u00e0o c\u00e1c giao d\u1ecbch c\u1ee5 th\u1ec3 c\u1ee7a 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;\">H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File): Cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u00ednh s\u00e1ch chuy\u1ec3n gi\u00e1 c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n tr\u00ean th\u1ebf gi\u1edbi.<\/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 (Country-by-Country Report &#8211; CbCR): Ch\u1ec9 \u00e1p d\u1ee5ng n\u1ebfu t\u1ed5ng doanh thu h\u1ee3p nh\u1ea5t t\u1eadp \u0111o\u00e0n t\u1eeb 18.000 t\u1ef7 VN\u0110 tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_nghiem_trong_khi_doanh_nghiep_khong_thue_lap_Ho_so_giao_dich_lien_ket_chuyen_nghiep\"><\/span><b>Nh\u1eefng r\u1ee7i ro nghi\u00eam tr\u1ecdng khi doanh nghi\u1ec7p kh\u00f4ng thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3637\" aria-describedby=\"caption-attachment-3637\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3637\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-nghiem-trong-khi-doanh-nghiep-khong-thue-lap-Ho-so-giao-dich-lien-ket-chuyen-nghiep.jpg\" alt=\"R\u1ee7i ro nghi\u00eam tr\u1ecdng khi doanh nghi\u1ec7p kh\u00f4ng thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-nghiem-trong-khi-doanh-nghiep-khong-thue-lap-Ho-so-giao-dich-lien-ket-chuyen-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-nghiem-trong-khi-doanh-nghiep-khong-thue-lap-Ho-so-giao-dich-lien-ket-chuyen-nghiep-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-nghiem-trong-khi-doanh-nghiep-khong-thue-lap-Ho-so-giao-dich-lien-ket-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-nghiem-trong-khi-doanh-nghiep-khong-thue-lap-Ho-so-giao-dich-lien-ket-chuyen-nghiep-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-nghiem-trong-khi-doanh-nghiep-khong-thue-lap-Ho-so-giao-dich-lien-ket-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3637\" class=\"wp-caption-text\">R\u1ee7i ro nghi\u00eam tr\u1ecdng khi doanh nghi\u1ec7p kh\u00f4ng thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ed1 g\u1eafng t\u1ef1 m\u00e0y m\u00f2 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed nh\u01b0ng th\u1ef1c t\u1ebf th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh n\u1eb7ng n\u1ec1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_bi_an_dinh_thue_va_bac_bo_chi_phi\"><\/span><b>R\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 b\u00e1c b\u1ecf chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 r\u1ee7i ro l\u1edbn nh\u1ea5t. N\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh th\u1ecb tr\u01b0\u1eddng (Arm&#8217;s Length Principle), c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ri\u00eang \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh m\u1ee9c l\u1ee3i nhu\u1eadn. Khi \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n quy\u1ec1n t\u1ef1 quy\u1ebft v\u00e0 th\u01b0\u1eddng ph\u1ea3i ch\u1ea5p nh\u1eadn m\u1ee9c thu\u1ebf truy thu c\u1ef1c cao c\u1ed9ng v\u1edbi l\u00e3i ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_pham_quy_dinh_ve_khong_che_chi_phi_lai_vay\"><\/span><b>Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/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 quy \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng qu\u00e1 30% EBITDA. Vi\u1ec7c t\u00ednh to\u00e1n sai l\u1ec7ch ho\u1eb7c kh\u00f4ng bi\u1ebft c\u00e1ch t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i chi ph\u00ed l\u00e3i vay sang c\u00e1c k\u1ef3 sau s\u1ebd khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u0111i m\u1ed9t kho\u1ea3n kh\u1ea5u tr\u1eeb thu\u1ebf kh\u1ed5ng l\u1ed3. C\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> th\u01b0\u1eddng c\u00f3 chuy\u00ean gia t\u00ednh to\u00e1n t\u1ed1i \u01b0u ph\u1ea7n n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mat_uy_tin_hinh_anh_va_roi_vao_danh_sach_den_cua_thanh_tra\"><\/span><b>M\u1ea5t uy t\u00edn, h\u00ecnh \u1ea3nh v\u00e0 r\u01a1i v\u00e0o danh s\u00e1ch \u0111en c\u1ee7a thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 ch\u1eadm ho\u1eb7c h\u1ed3 s\u01a1 s\u01a1 s\u00e0i l\u00e0 t\u00edn hi\u1ec7u \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u01b0a doanh nghi\u1ec7p v\u00e0o di\u1ec7n r\u1ee7i ro cao. M\u1ed9t khi \u0111\u00e3 n\u1eb1m trong danh s\u00e1ch n\u00e0y, t\u1ea7n su\u1ea5t thanh tra, ki\u1ec3m tra s\u1ebd d\u00e0y \u0111\u1eb7c h\u01a1n, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_vuot_troi_khi_thue_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3636\" aria-describedby=\"caption-attachment-3636\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3636\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-thue-lap-Ho-so-giao-dich-lien-ket.jpg\" alt=\"L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-thue-lap-Ho-so-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-thue-lap-Ho-so-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-thue-lap-Ho-so-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-thue-lap-Ho-so-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-thue-lap-Ho-so-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3636\" class=\"wp-caption-text\">L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i sao c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn lu\u00f4n \u01b0u ti\u00ean vi\u1ec7c thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft thay v\u00ec t\u1ef1 l\u00e0m? C\u00e2u tr\u1ea3 l\u1eddi n\u1eb1m \u1edf gi\u00e1 tr\u1ecb th\u1eb7ng d\u01b0 m\u00e0 d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p mang l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tiep_can_he_thong_du_lieu_so_sanh_chat_luong\"><\/span><b>Ti\u1ebfp c\u1eadn h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u so s\u00e1nh ch\u1ea5t l\u01b0\u1ee3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u1eadp m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 chu\u1ea9n, c\u1ea7n c\u00f3 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean th\u1ecb tr\u01b0\u1eddng. C\u00e1c ph\u1ea7n m\u1ec1m d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf nh\u01b0 Orbis, Bloomberg hay d\u1eef li\u1ec7u t\u1eeb c\u00e1c s\u00e0n ch\u1ee9ng kho\u00e1n. Doanh nghi\u1ec7p kh\u00f3 c\u00f3 th\u1ec3 \u0111\u1ea7u t\u01b0 kho\u1ea3n n\u00e0y cho m\u1ed9t k\u1ef3 quy\u1ebft to\u00e1n. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap h\u1ed3 s\u01a1 c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_mon_hoa_trong_phan_tich_chuc_nang_FAR_Analysis\"><\/span><b>Chuy\u00ean m\u00f4n h\u00f3a trong ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng (FAR Analysis)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch Ch\u1ee9c n\u0103ng, T\u00e0i s\u1ea3n v\u00e0 R\u1ee7i ro (Function, Assets, Risks) l\u00e0 &#8220;linh h\u1ed3n&#8221; c\u1ee7a h\u1ed3 s\u01a1. Vi\u1ec7c thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p c\u00f3 nh\u1eefng chuy\u00ean gia am hi\u1ec3u c\u00e1ch tr\u00ecnh b\u00e0y \u0111\u1ec3 l\u00e0m n\u1ed5i b\u1eadt nh\u1eefng r\u1ee7i ro m\u00e0 doanh nghi\u1ec7p ph\u1ea3i g\u00e1nh ch\u1ecbu, t\u1eeb \u0111\u00f3 bi\u1ec7n minh cho m\u1ee9c l\u1ee3i nhu\u1eadn th\u1ea5p m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd (v\u00ed d\u1ee5: r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng, r\u1ee7i ro h\u00e0ng t\u1ed3n kho, r\u1ee7i ro t\u1ef7 gi\u00e1).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_khoang_gia_tri_doc_lap_toi_uu\"><\/span><b>X\u00e2y d\u1ef1ng kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp t\u1ed1i \u01b0u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 132, kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n l\u00e0 t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75. M\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n gi\u1ecfi s\u1ebd bi\u1ebft c\u00e1ch ch\u1ecdn m\u1eabu so s\u00e1nh \u0111\u1ec3 \u0111i\u1ec3m trung v\u1ecb r\u01a1i v\u00e0o v\u1ecb tr\u00ed c\u00f3 l\u1ee3i nh\u1ea5t cho ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng m\u00e0 v\u1eabn n\u1eb1m trong ng\u01b0\u1ee1ng an to\u00e0n ph\u00e1p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_tri_dong_hanh_trong_thanh_tra\"><\/span><b>Gi\u00e1 tr\u1ecb \u0111\u1ed3ng h\u00e0nh trong thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t t\u1ec7p t\u00e0i li\u1ec7u. Quan tr\u1ecdng h\u01a1n, MAN &#8211; Master Accountant Network s\u1ebd c\u00f9ng doanh nghi\u1ec7p \u0111\u1ee9ng ra gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc \u0111o\u00e0n thanh tra thu\u1ebf \u0111\u1ec3 b\u1ea3o v\u1ec7 c\u00e1c l\u1eadp lu\u1eadn trong h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_thue_lap_Ho_so_giao_dich_lien_ket_nam_2026\"><\/span><b>B\u1ea3ng gi\u00e1 thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh nghi\u1ec7p, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch li\u00ean k\u1ebft, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n. V\u1edbi doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch vay v\u1ed1n \u0111\u01a1n gi\u1ea3n, chi ph\u00ed th\u01b0\u1eddng \u1edf m\u1ee9c th\u1ea5p h\u01a1n. Trong khi \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p FDI ho\u1eb7c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u1ea7n l\u1eadp \u0111\u1ed3ng th\u1eddi Local File, Master File v\u00e0 d\u1eef li\u1ec7u so s\u00e1nh s\u1ebd c\u00f3 m\u1ee9c ph\u00ed cao h\u01a1n do y\u00eau c\u1ea7u chuy\u00ean m\u00f4n v\u00e0 th\u1eddi gian x\u1eed l\u00fd l\u1edbn. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 tham kh\u1ea3o cho t\u1eebng h\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5 ph\u1ed5 bi\u1ebfn hi\u1ec7n nay:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 144px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 chi ti\u1ebft thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/caption>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><b>H\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"text-align: center; height: 24px;\"><b>Quy m\u00f4\/T\u00ednh ch\u1ea5t<\/b><\/td>\n<td style=\"text-align: center; height: 24px;\"><b>M\u1ee9c ph\u00ed \u01b0\u1edbc t\u00ednh (VN\u0110)<\/b><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">K\u00ea khai Ph\u1ee5 l\u1ee5c Giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 c\u00f3 giao d\u1ecbch vay v\u1ed1n \u0111\u01a1n gi\u1ea3n.<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 30.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">L\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t\/th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng.<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">70.000.000 &#8211; 130.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">L\u1eadp tr\u1ecdn b\u1ed9 Local File v\u00e0 Master File<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">150.000.000 &#8211; 300.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 Benchmarking (T\u00ecm d\u1eef li\u1ec7u)<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p danh s\u00e1ch c\u00f4ng ty so s\u00e1nh k\u00e8m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 70.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n gi\u1ea3i tr\u00ecnh thanh tra<\/span><\/td>\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp khi c\u00f3 \u0111o\u00e0n thanh tra.<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 th\u1ecfa thu\u1eadn<\/a><\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ph\u00ed tr\u00ean ch\u1ec9 mang t\u00ednh tham kh\u1ea3o v\u00e0 c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch li\u00ean k\u1ebft, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u01a1 c\u1ea5u t\u1eadp \u0111o\u00e0n, y\u00eau c\u1ea7u l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n (Master File), ph\u1ea1m vi Benchmarking c\u0169ng nh\u01b0 vi\u1ec7c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n ch\u1ecbu \u1ea3nh h\u01b0\u1edfng c\u1ee7a Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) hay kh\u00f4ng. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, giao d\u1ecbch t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, vay v\u1ed1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf, chi ph\u00ed th\u1ef1c t\u1ebf th\u01b0\u1eddng s\u1ebd cao h\u01a1n do y\u00eau c\u1ea7u ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u so s\u00e1nh qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_dac_biet_cho_doanh_nghiep_trong_nam_2026\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t cho doanh nghi\u1ec7p trong n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 2026, c\u01a1 quan thu\u1ebf \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng \u0111\u1ebfn c\u00e1c giao d\u1ecbch t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd t\u1eeb c\u00f4ng ty m\u1eb9. \u0110\u1eb7c bi\u1ec7t v\u1edbi s\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a Pillar Two, vi\u1ec7c thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00fac n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c l\u1ed7i sai s\u00f3t v\u1ec1 quan \u0111i\u1ec3m ph\u00e1p l\u00fd gi\u1eefa c\u00e1c qu\u1ed1c gia. Doanh nghi\u1ec7p c\u1ea7n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m r\u00f5:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch kinh t\u1ebf th\u1ef1c t\u1ebf: B\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh: \u0110\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi \u0111\u00f3ng g\u00f3p c\u1ee7a th\u1ef1c th\u1ec3 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, trong b\u1ed1i c\u1ea3nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t v\u00e0 t\u00e1c \u0111\u1ed9ng Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) c\u1ee7a OECD. Vi\u1ec7c thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 kh\u00f4ng c\u00f2n l\u00e0 chi ph\u00ed, m\u00e0 l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u00fang quy \u0111\u1ecbnh, c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh \u0111\u00e1ng tin c\u1eady v\u00e0 l\u1eadp lu\u1eadn ch\u1eb7t ch\u1ebd s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro thanh tra trong t\u01b0\u01a1ng lai.<\/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;\">\u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch vay v\u1ed1n, mua b\u00e1n n\u1ed9i b\u1ed9, chi tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u1eeb c\u00f4ng ty m\u1eb9, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean s\u00e2u s\u1ebd gi\u00fap x\u00e2y d\u1ef1ng \u201cl\u00e1 ch\u1eafn\u201d ph\u00e1p l\u00fd v\u1eefng ch\u1eafc ngay t\u1eeb \u0111\u1ea7u. Thay v\u00ec ch\u1edd \u0111\u1ebfn khi b\u1ecb thanh tra m\u1edbi x\u1eed l\u00fd, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 s\u1edbm \u0111\u1ec3 v\u1eeba t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf, v\u1eeba \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u00e0i h\u1ea1n.<\/span><\/p>\n<p>Li\u00ean h\u1ec7 \u0111\u1ec3 \u0111\u01b0\u1ee3c chuy\u00ean gia h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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_thue_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/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=\"Chi_phi_thue_lap_Ho_so_giao_dich_lien_ket_duoc_hach_toan_nhu_the_nao_Co_duoc_tru_khi_tinh_thue_TNDN_khong\"><\/span>Chi ph\u00ed thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHo\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. \u0110\u00e2y l\u00e0 chi ph\u00ed t\u01b0 v\u1ea5n h\u1ee3p l\u00fd ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf. Th\u1ef1c t\u1ebf, kho\u1ea3n chi n\u00e0y c\u00f2n gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 chi ph\u00ed l\u00e3i vay kh\u00f4ng b\u1ecb lo\u1ea1i tr\u1eeb theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132.                    <\/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=\"Don_vi_tu_van_se_lam_gi_neu_mau_so_sanh_doc_lap_Benchmarking_cho_thay_ty_suat_loi_nhuan_cua_doanh_nghiep_toi_thap_hon_thi_truong\"><\/span>\u0110\u01a1n v\u1ecb t\u01b0 v\u1ea5n s\u1ebd l\u00e0m g\u00ec n\u1ebfu m\u1eabu so s\u00e1nh \u0111\u1ed9c l\u1eadp (Benchmarking) cho th\u1ea5y t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p t\u00f4i th\u1ea5p h\u01a1n th\u1ecb tr\u01b0\u1eddng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y l\u00e0 l\u00fac gi\u00e1 tr\u1ecb c\u1ee7a vi\u1ec7c thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 nh\u1ea5t. Thay v\u00ec \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn, chuy\u00ean gia c\u1ee7a MAN s\u1ebd th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 lo\u1ea1i b\u1ecf c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t (nh\u01b0 bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1). M\u1ee5c ti\u00eau l\u00e0 ch\u1ee9ng minh r\u1eb1ng d\u00f9 l\u1ee3i nhu\u1eadn th\u1ea5p nh\u01b0ng m\u1ee9c gi\u00e1 \u00e1p d\u1ee5ng v\u1eabn tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.                    <\/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=\"Toi_co_the_thue_dich_vu_chi_de_tim_du_lieu_so_sanh_Benchmarking_con_phan_viet_ho_so_toi_tu_lam_de_tiet_kiem_khong\"><\/span>T\u00f4i c\u00f3 th\u1ec3 thu\u00ea d\u1ecbch v\u1ee5 ch\u1ec9 \u0111\u1ec3 t\u00ecm d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking), c\u00f2n ph\u1ea7n vi\u1ebft h\u1ed3 s\u01a1 t\u00f4i t\u1ef1 l\u00e0m \u0111\u1ec3 ti\u1ebft ki\u1ec7m kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 th\u1ec3 nh\u01b0ng kh\u00f4ng khuy\u1ebfn kh\u00edch. H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t ch\u1ec9nh th\u1ec3 th\u1ed1ng nh\u1ea5t t\u1eeb ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng \u0111\u1ebfn k\u1ebft lu\u1eadn s\u1ed1 li\u1ec7u. N\u1ebfu ph\u1ea7n l\u1eadp lu\u1eadn v\u00e0 ph\u1ea7n s\u1ed1 li\u1ec7u (data) kh\u00f4ng kh\u1edbp nhau v\u1ec1 b\u1ea3n ch\u1ea5t r\u1ee7i ro, h\u1ed3 s\u01a1 s\u1ebd b\u1ed9c l\u1ed9 s\u01a1 h\u1edf l\u1edbn. Khi thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tr\u1ecdn g\u00f3i, MAN \u0111\u1ea3m b\u1ea3o t\u00ednh logic xuy\u00ean su\u1ed1t t\u1eeb \u0111\u1ea7u \u0111\u1ebfn cu\u1ed1i.                    <\/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=\"Trong_truong_hop_co_quan_thue_vao_thanh_tra_don_vi_co_cam_ket_bao_ve_so_lieu_den_cung_khong\"><\/span>Trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0o thanh tra, \u0111\u01a1n v\u1ecb c\u00f3 cam k\u1ebft b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u \u0111\u1ebfn c\u00f9ng 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\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft uy t\u00edn lu\u00f4n bao g\u1ed3m \u0111i\u1ec1u kho\u1ea3n H\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh thanh tra. MAN s\u1ebd c\u1eed chuy\u00ean gia thu\u1ebf tr\u1ef1c ti\u1ebfp tham gia c\u00e1c bu\u1ed5i l\u00e0m vi\u1ec7c v\u1edbi \u0111o\u00e0n ki\u1ec3m tra, tr\u1ea3 l\u1eddi c\u00e1c c\u00e2u h\u1ecfi k\u1ef9 thu\u1eadt v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh v\u00e0 b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed3 s\u01a1. \u0110\u00e2y l\u00e0 gi\u00e1 tr\u1ecb gia t\u0103ng quan tr\u1ecdng nh\u1ea5t m\u00e0 m\u1ed9t c\u00e1 nh\u00e2n t\u1ef1 l\u00e0m kh\u00f4ng th\u1ec3 \u0111\u1ea3m b\u1ea3o.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chi_vay_tien_giam_doc_voi_lai_suat_0_co_thuc_su_rui_ro_den_muc_phai_lap_ho_so_khong\"><\/span>Doanh nghi\u1ec7p ch\u1ec9 vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c v\u1edbi l\u00e3i su\u1ea5t 0% c\u00f3 th\u1ef1c s\u1ef1 r\u1ee7i ro \u0111\u1ebfn m\u1ee9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u1ef1c k\u1ef3 r\u1ee7i ro. Theo Ngh\u1ecb \u0111\u1ecbnh 132, \u0111\u00e2y l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng. C\u01a1 quan thu\u1ebf th\u01b0\u1eddng \u1ea5n \u0111\u1ecbnh doanh thu l\u00e3i vay d\u1ef1a tr\u00ean l\u00e3i su\u1ea5t trung b\u00ecnh th\u1ecb tr\u01b0\u1eddng (8 - 12%), d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf TNDN tr\u00ean ph\u1ea7n doanh thu \u1ea3o n\u00e0y. Vi\u1ec7c thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft s\u1edbm s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch vay v\u1ed1n ho\u1eb7c l\u1eadp lu\u1eadn v\u1ec1 m\u1ee5c \u0111\u00edch h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ec3 gi\u1ea3m thi\u1ec3u thi\u1ec7t h\u1ea1i.                    <\/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\": \"Chi ph\u00ed thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. \u0110\u00e2y l\u00e0 chi ph\u00ed t\u01b0 v\u1ea5n h\u1ee3p l\u00fd ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf. Th\u1ef1c t\u1ebf, kho\u1ea3n chi n\u00e0y c\u00f2n gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 chi ph\u00ed l\u00e3i vay kh\u00f4ng b\u1ecb lo\u1ea1i tr\u1eeb theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132.\"\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\": \"\u0110\u01a1n v\u1ecb t\u01b0 v\u1ea5n s\u1ebd l\u00e0m g\u00ec n\u1ebfu m\u1eabu so s\u00e1nh \u0111\u1ed9c l\u1eadp (Benchmarking) cho th\u1ea5y t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p t\u00f4i th\u1ea5p h\u01a1n th\u1ecb tr\u01b0\u1eddng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u00e2y l\u00e0 l\u00fac gi\u00e1 tr\u1ecb c\u1ee7a vi\u1ec7c thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 nh\u1ea5t. Thay v\u00ec \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn, chuy\u00ean gia c\u1ee7a MAN s\u1ebd th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 lo\u1ea1i b\u1ecf c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t (nh\u01b0 bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1). M\u1ee5c ti\u00eau l\u00e0 ch\u1ee9ng minh r\u1eb1ng d\u00f9 l\u1ee3i nhu\u1eadn th\u1ea5p nh\u01b0ng m\u1ee9c gi\u00e1 \u00e1p d\u1ee5ng v\u1eabn tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.\"\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\": \"T\u00f4i c\u00f3 th\u1ec3 thu\u00ea d\u1ecbch v\u1ee5 ch\u1ec9 \u0111\u1ec3 t\u00ecm d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking), c\u00f2n ph\u1ea7n vi\u1ebft h\u1ed3 s\u01a1 t\u00f4i t\u1ef1 l\u00e0m \u0111\u1ec3 ti\u1ebft ki\u1ec7m kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 th\u1ec3 nh\u01b0ng kh\u00f4ng khuy\u1ebfn kh\u00edch. H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t ch\u1ec9nh th\u1ec3 th\u1ed1ng nh\u1ea5t t\u1eeb ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng \u0111\u1ebfn k\u1ebft lu\u1eadn s\u1ed1 li\u1ec7u. N\u1ebfu ph\u1ea7n l\u1eadp lu\u1eadn v\u00e0 ph\u1ea7n s\u1ed1 li\u1ec7u (data) kh\u00f4ng kh\u1edbp nhau v\u1ec1 b\u1ea3n ch\u1ea5t r\u1ee7i ro, h\u1ed3 s\u01a1 s\u1ebd b\u1ed9c l\u1ed9 s\u01a1 h\u1edf l\u1edbn. Khi thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tr\u1ecdn g\u00f3i, MAN \u0111\u1ea3m b\u1ea3o t\u00ednh logic xuy\u00ean su\u1ed1t t\u1eeb \u0111\u1ea7u \u0111\u1ebfn cu\u1ed1i.\"\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\": \"Trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0o thanh tra, \u0111\u01a1n v\u1ecb c\u00f3 cam k\u1ebft b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u \u0111\u1ebfn c\u00f9ng kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft uy t\u00edn lu\u00f4n bao g\u1ed3m \u0111i\u1ec1u kho\u1ea3n H\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh thanh tra. MAN s\u1ebd c\u1eed chuy\u00ean gia thu\u1ebf tr\u1ef1c ti\u1ebfp tham gia c\u00e1c bu\u1ed5i l\u00e0m vi\u1ec7c v\u1edbi \u0111o\u00e0n ki\u1ec3m tra, tr\u1ea3 l\u1eddi c\u00e1c c\u00e2u h\u1ecfi k\u1ef9 thu\u1eadt v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh v\u00e0 b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed3 s\u01a1. \u0110\u00e2y l\u00e0 gi\u00e1 tr\u1ecb gia t\u0103ng quan tr\u1ecdng nh\u1ea5t m\u00e0 m\u1ed9t c\u00e1 nh\u00e2n t\u1ef1 l\u00e0m kh\u00f4ng th\u1ec3 \u0111\u1ea3m b\u1ea3o.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p ch\u1ec9 vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c v\u1edbi l\u00e3i su\u1ea5t 0% c\u00f3 th\u1ef1c s\u1ef1 r\u1ee7i ro \u0111\u1ebfn m\u1ee9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u1ef1c k\u1ef3 r\u1ee7i ro. Theo Ngh\u1ecb \u0111\u1ecbnh 132, \u0111\u00e2y l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng. C\u01a1 quan thu\u1ebf th\u01b0\u1eddng \u1ea5n \u0111\u1ecbnh doanh thu l\u00e3i vay d\u1ef1a tr\u00ean l\u00e3i su\u1ea5t trung b\u00ecnh th\u1ecb tr\u01b0\u1eddng (8 - 12%), d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf TNDN tr\u00ean ph\u1ea7n doanh thu \u1ea3o n\u00e0y. Vi\u1ec7c thu\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft s\u1edbm s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch vay v\u1ed1n ho\u1eb7c l\u1eadp lu\u1eadn v\u1ec1 m\u1ee5c \u0111\u00edch h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ec3 gi\u1ea3m thi\u1ec3u thi\u1ec7t h\u1ea1i.\"\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\u00ea l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft 2026 \u0111ang tr\u1edf th\u00e0nh gi\u1ea3i ph\u00e1p b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch n\u1ed9i b\u1ed9 trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf si\u1ebft ch\u1eb7t thanh tra theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two). Ch\u1ec9 m\u1ed9t sai s\u00f3t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3635,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3634","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\/3634","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=3634"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3634\/revisions"}],"predecessor-version":[{"id":3728,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3634\/revisions\/3728"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3635"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}