{"id":3649,"date":"2026-03-31T02:07:21","date_gmt":"2026-03-31T09:07:21","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3649"},"modified":"2026-04-27T13:09:09","modified_gmt":"2026-04-27T06:09:09","slug":"mien-lap-ho-so-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/","title":{"rendered":"Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u01a1 ch\u1ebf quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 chi ph\u00ed tu\u00e2n th\u1ee7 v\u00e0 \u00e1p l\u1ef1c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 trong n\u0103m 2026. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u201clu\u1ed3ng xanh\u201d n\u00e0y. Ch\u1ec9 c\u1ea7n x\u00e1c \u0111\u1ecbnh sai ng\u01b0\u1ee1ng doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c b\u1ecf s\u00f3t y\u1ebfu t\u1ed1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb b\u00e1c quy\u1ec1n mi\u1ec5n, b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t h\u00e0ng t\u1ef7 \u0111\u1ed3ng. B\u00e0i vi\u1ebft s\u1ebd ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 4 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa mi\u1ec5n k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p t\u1ef1 r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n, nh\u1eadn di\u1ec7n r\u1ee7i ro v\u00e0 c\u1eadp nh\u1eadt nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1ETMWPPSLADmDjq-LvEjdsrfkmb8gUk4G\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"nofollow noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/mien-lap-ho-so-giao-dich-lien-ket\/#Can_cu_phap_ly_va_Nguyen_tac_cot_loi_ve_viec_mien_lap_ho_so_giao_dich_lien_ket\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i v\u1ec1 vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Chi_tiet_4_truong_hop_duoc_mien_lap_Ho_so_giao_dich_lien_ket_nam_2026\" >Chi ti\u1ebft 4 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Truong_hop_1_Quy_mo_doanh_thu_va_gia_tri_giao_dich_duoi_nguong_an_toan\" >Tr\u01b0\u1eddng h\u1ee3p 1: Quy m\u00f4 doanh thu v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch d\u01b0\u1edbi ng\u01b0\u1ee1ng an to\u00e0n<\/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\/mien-lap-ho-so-giao-dich-lien-ket\/#Truong_hop_2_Doanh_nghiep_da_ky_ket_va_van_hanh_thoa_thuan_APA\" >Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft v\u00e0 v\u1eadn h\u00e0nh th\u1ecfa thu\u1eadn APA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Truong_hop_3_Thuc_hien_chuc_nang_don_gian_va_dam_bao_ty_suat_loi_nhuan_an_toan\" >Tr\u01b0\u1eddng h\u1ee3p 3: Th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n v\u00e0 \u0111\u1ea3m b\u1ea3o t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn an to\u00e0n<\/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\/mien-lap-ho-so-giao-dich-lien-ket\/#Truong_hop_4_Giao_dich_noi_dia_giua_cac_ben_cung_muc_thue_suat_thue_TNDN\" >Tr\u01b0\u1eddng h\u1ee3p 4: Giao d\u1ecbch n\u1ed9i \u0111\u1ecba gi\u1eefa c\u00e1c b\u00ean c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/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\/mien-lap-ho-so-giao-dich-lien-ket\/#Tai_sao_Tai_san_vo_hinh_tuoc_bo_quyen_mien_lap_ho_so_giao_dich_lien_ket\" >T\u1ea1i sao T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u01b0\u1edbc b\u1ecf quy\u1ec1n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Cap_nhat_Nghi_dinh_202025ND-CP_va_tac_dong_toi_viec_mien_lap_ho_so_giao_dich_lien_ket\" >C\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 t\u00e1c \u0111\u1ed9ng t\u1edbi vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Quy_trinh_4_buoc_tu_ra_soat_dieu_kien_mien_lap_ho_so_giao_dich_lien_ket_cho_doanh_nghiep\" >Quy tr\u00ecnh 4 b\u01b0\u1edbc t\u1ef1 r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft cho doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Cac_rui_ro_tiem_an_khi_tu_y_ap_dung_viec_mien_lap_ho_so_giao_dich_lien_ket\" >C\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n khi t\u1ef1 \u00fd \u00e1p d\u1ee5ng vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Case_Study_thuc_te_cho_thay_rui_ro_khi_hieu_sai_ve_mien_lap_ho_so\" >Case Study th\u1ef1c t\u1ebf cho th\u1ea5y r\u1ee7i ro khi hi\u1ec3u sai v\u1ec1 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Tong_hop_cac_truong_hop_ke_khai_va_mien_lap_Ho_so_giao_dich_lien_ket\" >T\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_mien_lap_Ho_so_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Doanh_nghiep_lo_co_duoc_mien_lap_ho_so_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p l\u1ed7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Giao_dich_vay_von_ngan_hang_co_the_lam_mat_quyen_mien_lap_ho_so_giao_dich_lien_ket_khong\" >Giao d\u1ecbch vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 l\u00e0m m\u1ea5t quy\u1ec1n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Neu_cong_ty_toi_co_chi_phi_nhuong_quyen_thuong_hieu_toi_co_duoc_ap_dung_dien_mien_lap_ho_so_giao_dich_lien_ket_cho_doanh_nghiep_chuc_nang_don_gian_khong\" >N\u1ebfu c\u00f4ng ty t\u00f4i c\u00f3 chi ph\u00ed nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u, t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft cho doanh nghi\u1ec7p ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n kh\u00f4ng?<\/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\/mien-lap-ho-so-giao-dich-lien-ket\/#Toi_da_duoc_mien_lap_ho_so_giao_dich_lien_ket_nhung_van_bi_co_quan_thue_an_dinh_thue_khi_thanh_tra_tai_sao_vay\" >T\u00f4i \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng v\u1eabn b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thanh tra, t\u1ea1i sao v\u1eady?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Neu_doanh_thu_nam_vuot_50_ty_dong_nhung_giao_dich_lien_ket_duoi_30_ty_dong_thi_co_duoc_mien_khong\" >N\u1ebfu doanh thu n\u0103m v\u01b0\u1ee3t 50 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng th\u00ec c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/#Neu_doanh_nghiep_duoc_mien_lap_ho_so_nam_2025_thi_nam_2026_co_tu_dong_duoc_mien_khong\" >N\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u0103m 2025 th\u00ec n\u0103m 2026 c\u00f3 t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_Nguyen_tac_cot_loi_ve_viec_mien_lap_ho_so_giao_dich_lien_ket\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i v\u1ec1 vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3653\" aria-describedby=\"caption-attachment-3653\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3653\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-Nguyen-tac-cot-loi-ve-viec-mien-lap-ho-so-giao-dich-lien-ket.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i v\u1ec1 vi\u1ec7c mi\u1ec5n 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\/Can-cu-phap-ly-va-Nguyen-tac-cot-loi-ve-viec-mien-lap-ho-so-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-Nguyen-tac-cot-loi-ve-viec-mien-lap-ho-so-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-Nguyen-tac-cot-loi-ve-viec-mien-lap-ho-so-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-Nguyen-tac-cot-loi-ve-viec-mien-lap-ho-so-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-Nguyen-tac-cot-loi-ve-viec-mien-lap-ho-so-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3653\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i v\u1ec1 vi\u1ec7c mi\u1ec5n 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;\">N\u1ed9i dung b\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn v\u1ec1 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u1eadp nh\u1eadt nh\u1ea5t \u0111\u1ebfn n\u0103m 2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">: 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 (v\u0103n b\u1ea3n g\u1ed1c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a 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\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">: S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 (C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf 2025 v\u00e0 2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/chinhphu.vn\/default.aspx?pageid=27160&amp;docid=203449\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Th\u00f4ng t\u01b0 45\/2021\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i xuy\u00ean su\u1ed1t trong quy tr\u00ecnh mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 &#8220;Giao d\u1ecbch \u0111\u1ed9c l\u1eadp&#8221; (Arm&#8217;s Length Principle). \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ngay c\u1ea3 khi doanh nghi\u1ec7p b\u1ea1n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 ch\u1ee9ng minh v\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn trong giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_4_truong_hop_duoc_mien_lap_Ho_so_giao_dich_lien_ket_nam_2026\"><\/span><b>Chi ti\u1ebft 4 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n 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: center;\"><iframe loading=\"lazy\" width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/9Shat_bnVH8?si=-YsYasCIz4nGu8ns\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 tin \u00e1p d\u1ee5ng vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c m\u1ed9t trong b\u1ed1n nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Quy_mo_doanh_thu_va_gia_tri_giao_dich_duoi_nguong_an_toan\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Quy m\u00f4 doanh thu v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch d\u01b0\u1edbi ng\u01b0\u1ee1ng an to\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i nh\u1ea5t \u0111\u1ed1i v\u1edbi kh\u1ed1i doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf th\u1ea5p h\u01a1n 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf th\u1ea5p h\u01a1n 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u \u0111\u01a1n v\u1ecb t\u00ednh sai gi\u00e1 tr\u1ecb giao d\u1ecbch d\u1eabn \u0111\u1ebfn vi\u1ec7c m\u1ea5t quy\u1ec1n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u1ea3i bao g\u1ed3m c\u1ea3 mua, b\u00e1n, vay, cho vay, thu\u00ea, cho thu\u00ea v\u00e0 ph\u00ed qu\u1ea3n l\u00fd. N\u1ebfu t\u1ed5ng c\u1ed9ng c\u00e1c m\u1ee5c n\u00e0y v\u01b0\u1ee3t 30 t\u1ef7, doanh nghi\u1ec7p c\u1ea7n tham kh\u1ea3o<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\"><strong><span style=\"color: #0000ff;\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/strong><\/a><span style=\"font-weight: 400;\"> uy t\u00edn \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 chu\u1ea9n x\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Doanh_nghiep_da_ky_ket_va_van_hanh_thoa_thuan_APA\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft v\u00e0 v\u1eadn h\u00e0nh th\u1ecfa thu\u1eadn APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng k\u00fd k\u1ebft th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA) v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf, c\u00e1c giao d\u1ecbch n\u1eb1m trong th\u1ecfa thu\u1eadn n\u00e0y s\u1ebd nghi\u1ec5m nhi\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n n\u1ed9p B\u00e1o c\u00e1o APA th\u01b0\u1eddng ni\u00ean theo Th\u00f4ng t\u01b0 45\/2021\/TT-BTC. \u0110\u00e2y l\u00e0 c\u01a1 ch\u1ebf cao nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u1ec1 thu\u1ebf, gi\u00fap doanh nghi\u1ec7p lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n r\u1ee7i ro chuy\u1ec3n gi\u00e1 cho c\u00e1c giao d\u1ecbch tr\u1ecdng y\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Thuc_hien_chuc_nang_don_gian_va_dam_bao_ty_suat_loi_nhuan_an_toan\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: Th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n v\u00e0 \u0111\u1ea3m b\u1ea3o t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn an to\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p FDI ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh gia c\u00f4ng, s\u1ea3n xu\u1ea5t ho\u1eb7c ph\u00e2n ph\u1ed1i thu\u1ea7n t\u00fay. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0y g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n: Doanh nghi\u1ec7p kh\u00f4ng s\u1edf h\u1eefu v\u00e0 kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp t\u1eeb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (nh\u01b0 b\u1ea3n quy\u1ec1n c\u00f4ng ngh\u1ec7, nh\u00e3n hi\u1ec7u qu\u1ed1c t\u1ebf&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (EBIT\/Doanh thu) \u0111\u1ea1t ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u: Ng\u00e0nh ph\u00e2n ph\u1ed1i \u2265 5%, ng\u00e0nh s\u1ea3n xu\u1ea5t \u2265 10% v\u00e0 ng\u00e0nh gia c\u00f4ng \u2265 15%.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng tr\u00ean, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd \u00e1p d\u1ee5ng vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. L\u00fac n\u00e0y, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/thue-lap-ho-so-giao-dich-lien-ket\/\"> thu\u00ea l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 th\u1ef1c hi\u1ec7n so s\u00e1nh l\u1ee3i nhu\u1eadn v\u1edbi th\u1ecb tr\u01b0\u1eddng (Benchmarking) l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u1ea3i tr\u00ecnh cho s\u1ef1 s\u1ee5t gi\u1ea3m l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_Giao_dich_noi_dia_giua_cac_ben_cung_muc_thue_suat_thue_TNDN\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 4: Giao d\u1ecbch n\u1ed9i \u0111\u1ecba gi\u1eefa c\u00e1c b\u00ean c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam khi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3 hai b\u00ean \u0111\u1ec1u \u00e1p d\u1ee5ng chung m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t (th\u00f4ng th\u01b0\u1eddng l\u00e0 20%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3 hai b\u00ean \u0111\u1ec1u kh\u00f4ng trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0y d\u1ef1a tr\u00ean logic r\u1eb1ng vi\u1ec7c chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn gi\u1eefa hai b\u00ean c\u00f9ng thu\u1ebf su\u1ea5t kh\u00f4ng l\u00e0m th\u1ea5t thu ng\u00e2n s\u00e1ch qu\u1ed1c gia.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_Tai_san_vo_hinh_tuoc_bo_quyen_mien_lap_ho_so_giao_dich_lien_ket\"><\/span><b>T\u1ea1i sao T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u01b0\u1edbc b\u1ecf quy\u1ec1n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3652\" aria-describedby=\"caption-attachment-3652\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3652\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-tai-san-vo-hinh-tuoc-bo-quyen-mien-lap-ho-so-giao-dich-lien-ket.jpg\" alt=\"L\u00fd do t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u01b0\u1edbc b\u1ecf quy\u1ec1n mi\u1ec5n 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\/Ly-do-tai-san-vo-hinh-tuoc-bo-quyen-mien-lap-ho-so-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-tai-san-vo-hinh-tuoc-bo-quyen-mien-lap-ho-so-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-tai-san-vo-hinh-tuoc-bo-quyen-mien-lap-ho-so-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-tai-san-vo-hinh-tuoc-bo-quyen-mien-lap-ho-so-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-tai-san-vo-hinh-tuoc-bo-quyen-mien-lap-ho-so-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3652\" class=\"wp-caption-text\">L\u00fd do t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u01b0\u1edbc b\u1ecf quy\u1ec1n mi\u1ec5n 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;\">Trong \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u1edf tr\u01b0\u1eddng h\u1ee3p 3, c\u1ee5m t\u1eeb &#8220;kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh&#8221; r\u1ea5t hay b\u1ecb hi\u1ec3u sai. N\u0103m 2026, c\u01a1 quan thu\u1ebf t\u1eadp trung r\u00e0 so\u00e1t c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u c\u1ee7a t\u1eadp \u0111o\u00e0n m\u1eb9 nh\u01b0ng kh\u00f4ng tr\u1ea3 ph\u00ed, ho\u1eb7c tham gia v\u00e0o quy tr\u00ecnh R&amp;D chung. N\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u (Royalty).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t \u0111\u1ed9c quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u kh\u00e1ch h\u00e0ng to\u00e0n c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00ec doanh nghi\u1ec7p \u0111\u00f3 coi nh\u01b0 c\u00f3 &#8220;ch\u1ee9c n\u0103ng ph\u1ee9c t\u1ea1p&#8221; v\u00e0 bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u1eefa. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 trong h\u1ee3p \u0111\u1ed3ng v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_Nghi_dinh_202025ND-CP_va_tac_dong_toi_viec_mien_lap_ho_so_giao_dich_lien_ket\"><\/span><b>C\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 t\u00e1c \u0111\u1ed9ng t\u1edbi vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u01b0a ra c\u00e1c ti\u00eau chu\u1ea9n kh\u1eaft khe h\u01a1n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 vay v\u1ed1n (\u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 5): Vi\u1ec7c m\u1ed9t b\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay \u00edt nh\u1ea5t 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\/d\u00e0i h\u1ea1n s\u1ebd x\u00e1c l\u1eadp quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay: N\u1ebfu t\u1ed5ng chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA, ph\u1ea7n chi ph\u00ed b\u1ecb lo\u1ea1i c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn thu\u1ea7n xu\u1ed1ng d\u01b0\u1edbi ng\u01b0\u1ee1ng 5%, 10% ho\u1eb7c 15%. Khi \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1ea5t quy\u1ec1n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo di\u1ec7n &#8220;t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn an to\u00e0n&#8221;.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n t\u00ednh to\u00e1n k\u1ef9<\/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;\"> so v\u1edbi r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh tu\u00e2n th\u1ee7 h\u1ee3p l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_4_buoc_tu_ra_soat_dieu_kien_mien_lap_ho_so_giao_dich_lien_ket_cho_doanh_nghiep\"><\/span><b>Quy tr\u00ecnh 4 b\u01b0\u1edbc t\u1ef1 r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p th\u1ef1c s\u1ef1 an to\u00e0n trong di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: Nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi C\u1eadp nh\u1eadt danh s\u00e1ch c\u00e1c b\u00ean li\u00ean k\u1ebft d\u1ef1a tr\u00ean c\u1ea3 s\u1edf h\u1eefu v\u1ed1n v\u00e0 quan h\u1ec7 vay m\u01b0\u1ee3n ho\u1eb7c \u0111i\u1ec1u h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: \u0110o l\u01b0\u1eddng ng\u01b0\u1ee1ng doanh thu 50 t\u1ef7 v\u00e0 t\u1ed5ng gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft 30 t\u1ef7. S\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh thu v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch. N\u1ebfu s\u00e1t ng\u01b0\u1ee1ng, c\u1ea7n c\u1ef1c k\u1ef3 c\u1ea9n tr\u1ecdng v\u1edbi c\u00e1c kho\u1ea3n ph\u00ed \u1ea9n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: \u0110\u00e1nh gi\u00e1 ch\u1ee9c n\u0103ng v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh X\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u00f3 th\u1ef1c s\u1ef1 l\u00e0 \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n hay kh\u00f4ng. Vi\u1ec7c s\u1edf h\u1eefu m\u1ed9t b\u1eb1ng s\u00e1ng ch\u1ebf nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 l\u00e0m m\u1ea5t quy\u1ec1n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. L\u1eadp m\u1ed9t b\u1ea3n thuy\u1ebft minh n\u1ed9i b\u1ed9 gi\u1ea3i tr\u00ecnh l\u00fd do doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. B\u1ea3n thuy\u1ebft minh n\u00e0y ph\u1ea3i \u0111i k\u00e8m c\u00e1c s\u1ed1 li\u1ec7u tr\u00edch xu\u1ea5t t\u1eeb ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_rui_ro_tiem_an_khi_tu_y_ap_dung_viec_mien_lap_ho_so_giao_dich_lien_ket\"><\/span><b>C\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n khi t\u1ef1 \u00fd \u00e1p d\u1ee5ng vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3651\" aria-describedby=\"caption-attachment-3651\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3651\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-rui-ro-tiem-an-khi-tu-y-ap-dung-viec-mien-lap-ho-so-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n khi t\u1ef1 \u00fd \u00e1p d\u1ee5ng vi\u1ec7c mi\u1ec5n 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\/Cac-rui-ro-tiem-an-khi-tu-y-ap-dung-viec-mien-lap-ho-so-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-rui-ro-tiem-an-khi-tu-y-ap-dung-viec-mien-lap-ho-so-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-rui-ro-tiem-an-khi-tu-y-ap-dung-viec-mien-lap-ho-so-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-rui-ro-tiem-an-khi-tu-y-ap-dung-viec-mien-lap-ho-so-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-rui-ro-tiem-an-khi-tu-y-ap-dung-viec-mien-lap-ho-so-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3651\" class=\"wp-caption-text\">C\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n khi t\u1ef1 \u00fd \u00e1p d\u1ee5ng vi\u1ec7c mi\u1ec5n 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;\">Nhi\u1ec1u doanh nghi\u1ec7p t\u1ef1 tin m\u00ecnh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng th\u1ef1c t\u1ebf l\u1ea1i b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf trong qu\u00e1 tr\u00ecnh thanh tra v\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ed7i s\u1ed1 li\u1ec7u: T\u00ednh thi\u1ebfu gi\u00e1 tr\u1ecb c\u00e1c giao d\u1ecbch phi ti\u1ec1n t\u1ec7 (nh\u01b0 m\u01b0\u1ee3n t\u00e0i s\u1ea3n, cho m\u01b0\u1ee3n nh\u00e2n s\u1ef1 cao c\u1ea5p).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai ng\u00e0nh ngh\u1ec1: Doanh nghi\u1ec7p v\u1eeba s\u1ea3n xu\u1ea5t v\u1eeba th\u01b0\u01a1ng m\u1ea1i nh\u01b0ng \u00e1p m\u1ee9c l\u1ee3i nhu\u1eadn 5% cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng (trong khi s\u1ea3n xu\u1ea5t y\u00eau c\u1ea7u 10%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu ch\u1ee9ng t\u1eeb so s\u00e1nh: D\u00f9 thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng n\u1ebfu gi\u00e1 mua nguy\u00ean li\u1ec7u t\u1eeb c\u00f4ng ty m\u1eb9 cao b\u1ea5t th\u01b0\u1eddng, thu\u1ebf v\u1eabn c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1eb1ng d\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_Study_thuc_te_cho_thay_rui_ro_khi_hieu_sai_ve_mien_lap_ho_so\"><\/span><b>Case Study th\u1ef1c t\u1ebf cho th\u1ea5y r\u1ee7i ro khi hi\u1ec3u sai v\u1ec1 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A t\u1ea1i B\u00ecnh D\u01b0\u01a1ng c\u00f3 doanh thu 180 t\u1ef7 (d\u01b0\u1edbi ng\u01b0\u1ee1ng 200 t\u1ef7), \u0111\u1ea1t l\u1ee3i nhu\u1eadn 12% (tr\u00ean ng\u01b0\u1ee1ng 10% c\u1ee7a ng\u00e0nh s\u1ea3n xu\u1ea5t). C\u00f4ng ty t\u1ef1 x\u00e1c \u0111\u1ecbnh m\u00ecnh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, khi thanh tra v\u00e0o n\u0103m 2025, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n C\u00f4ng ty A c\u00f3 tr\u1ea3 ph\u00ed &#8220;H\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt&#8221; h\u00e0ng th\u00e1ng cho c\u00f4ng ty m\u1eb9 t\u1ea1i H\u00e0n Qu\u1ed1c. Kho\u1ea3n ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3: C\u00f4ng ty A b\u1ecb b\u00e1c quy\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn l\u00ean 18% v\u00e0 truy thu thu\u1ebf TNDN h\u01a1n 5 t\u1ef7 \u0111\u1ed3ng c\u00f9ng ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<blockquote><p><strong>Tham kh\u1ea3o:<\/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><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_cac_truong_hop_ke_khai_va_mien_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>T\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p d\u1ec5 x\u00e1c \u0111\u1ecbnh m\u00ecnh thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp hay \u0111\u01b0\u1ee3c mi\u1ec5n h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u1ee5 th\u1ec3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p v\u1edbi ngh\u0129a v\u1ee5 k\u00ea khai t\u01b0\u01a1ng \u1ee9ng theo \u0110i\u1ec1u 18 v\u00e0 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p 5 t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t, \u0111\u1ed3ng th\u1eddi ch\u1ec9 r\u00f5 doanh nghi\u1ec7p ph\u1ea3i l\u1eadp M\u1eabu s\u1ed1 01 \u0111\u1ebfn m\u1ee9c n\u00e0o v\u00e0 tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa \u201cv\u1eabn ph\u1ea3i k\u00ea khai\u201d v\u00e0 \u201c\u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft\u201d.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 43.6874%;\" rowspan=\"3\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 02 doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 GDLK<\/span><\/p>\n<\/td>\n<td style=\"width: 55.1102%;\" colspan=\"5\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh k\u00ea khai v\u00e0 mi\u1ec5n tr\u1eeb k\u00ea khai<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7595%;\" colspan=\"4\"><span style=\"font-weight: 400;\">Th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 GDLK (M\u1eabu s\u1ed1 01)<\/span><\/td>\n<td style=\"width: 25.3507%;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK (G\u1ed3m: H\u1ed3 s\u01a1 qu\u1ed1c gia; H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u; B\u00e1o c\u00e1o bi\u00ean l\u1ee3i nhu\u1eadn qu\u1ed1c gia)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.51303%;\"><span style=\"font-weight: 400;\">M\u1ee5c I<\/span><\/td>\n<td style=\"text-align: center; width: 7.51503%;\"><span style=\"font-weight: 400;\">M\u1ee5c II<\/span><\/td>\n<td style=\"text-align: center; width: 7.71543%;\"><span style=\"font-weight: 400;\">M\u1ee5c III<\/span><\/td>\n<td style=\"text-align: center; width: 8.01603%;\"><span style=\"font-weight: 400;\">M\u1ee5c IV<\/span><\/td>\n<td style=\"text-align: center; width: 25.3507%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.6874%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p A c\u00f3 v\u1ed1n trong n\u01b0\u1edbc ho\u1eb7c v\u1ed1n n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p B c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u1ea1i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ea3 02 doanh nghi\u1ec7p c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%, kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/span><\/td>\n<td style=\"text-align: center; width: 6.51303%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 7.51503%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 7.71543%;\"><span style=\"font-weight: 400;\">Mi\u1ec5n\u00a0<\/span><\/td>\n<td style=\"text-align: center; width: 8.01603%;\"><span style=\"font-weight: 400;\">Mi\u1ec5n\u00a0<\/span><\/td>\n<td style=\"text-align: center; width: 25.3507%;\"><span style=\"font-weight: 400;\">Mi\u1ec5n\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.6874%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p A c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p B v\u1ed1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00e1t sinh GDLK, doanh nghi\u1ec7p A c\u00f3 doanh thu trong n\u0103m d\u01b0\u1edbi 50 t\u1ef7 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/span><\/td>\n<td style=\"text-align: center; width: 6.51303%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 7.51503%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 7.71543%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 8.01603%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 25.3507%;\"><span style=\"font-weight: 400;\">Mi\u1ec5n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.6874%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p A c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p B. C\u1ea3 A v\u00e0 B c\u00f3 k\u00fd th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA) theo Th\u00f4ng t\u01b0 201\/2013\/TT-BTC.<\/span><\/td>\n<td style=\"text-align: center; width: 6.51303%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 7.51503%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 7.71543%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 8.01603%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 25.3507%;\"><span style=\"font-weight: 400;\">Mi\u1ec5n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.6874%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p A v\u1ed1n trong n\u01b0\u1edbc ho\u1eb7c v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, \u0111\u1eb7t t\u1ea1i Vi\u1ec7t Nam.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p B v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, \u0111\u1eb7t ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00e0 A kinh doanh ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ch\u1ecbu r\u1ee7i ro h\u00e0ng t\u1ed3n kho v\u00e0 kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 chi ph\u00ed kh\u00e1c.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 doanh thu n\u0103m d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng (trong \u0111\u00f3 kh\u00f4ng g\u1ed3m doanh thu t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 tr\u1ea3 ti\u1ec1n b\u1ea3n quy\u1ec1n) c\u00f3 EBIT c\u1ee7a t\u1eebng ng\u00e0nh:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u00e0nh ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u00e0nh s\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u00e0nh gia c\u00f4ng t\u1eeb 15% tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center; width: 6.51303%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 7.51503%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 7.71543%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 8.01603%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 25.3507%;\"><span style=\"font-weight: 400;\">Mi\u1ec5n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.6874%;\"><span style=\"font-weight: 400;\">C\u1ea3 02 doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ngo\u00e0i nh\u1eefng tr\u01b0\u1eddng h\u1ee3p tr\u00ean<\/span><\/td>\n<td style=\"text-align: center; width: 6.51303%;\"><span style=\"font-weight: 400;\">L\u1eadp\u00a0<\/span><\/td>\n<td style=\"text-align: center; width: 7.51503%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 7.71543%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 8.01603%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 25.3507%;\"><span style=\"font-weight: 400;\">L\u1eadp<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, d\u00f9 thu\u1ed9c di\u1ec7n mi\u1ec5n, doanh nghi\u1ec7p v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 M\u1eabu s\u1ed1 01 v\u00e0 c\u00e1c m\u1ee5c th\u00f4ng tin li\u00ean quan v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch li\u00ean k\u1ebft trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean, doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (n\u1ebfu doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u1eb7t 18.000 t\u1ef7 tr\u1edf l\u00ean) \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf thanh tra.<\/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;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u n\u0103m, \u0111\u1ed3ng th\u1eddi chu\u1ea9n b\u1ecb s\u1eb5n b\u1ed9 ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 \u0111\u1ec3 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, vay v\u1ed1n n\u1ed9i b\u1ed9, 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 tham v\u1ea5n chuy\u00ean gia l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 tr\u00e1nh \u0111\u00e1nh gi\u00e1 sai di\u1ec7n mi\u1ec5n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang b\u0103n kho\u0103n li\u1ec7u m\u00ecnh c\u00f3 th\u1ef1c s\u1ef1 thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, ho\u1eb7c c\u1ea7n ki\u1ec3m tra nhanh r\u1ee7i ro tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf, h\u00e3y ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 v\u1edbi MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung 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 (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_mien_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c v\u1ea5n \u0111\u1ec1 h\u00f3c b\u00faa nh\u1ea5t m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i trong n\u0103m 2026 li\u00ean quan \u0111\u1ebfn di\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\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=\"Doanh_nghiep_lo_co_duoc_mien_lap_ho_so_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p l\u1ed7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHo\u00e0n to\u00e0n KH\u00d4NG. Vi\u1ec7c l\u1ed7 hay l\u00e3i kh\u00f4ng ph\u1ea3i l\u00e0 ti\u00eau ch\u00ed ti\u00ean quy\u1ebft. N\u1ebfu doanh thu v\u01b0\u1ee3t 50 t\u1ef7 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft l\u1edbn h\u01a1n 30 t\u1ef7, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 b\u00ecnh th\u01b0\u1eddng d\u00f9 \u0111ang thua l\u1ed7. Th\u1eadm ch\u00ed, doanh nghi\u1ec7p l\u1ed7 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao nh\u1ea5t b\u1ecb thanh tra chuy\u1ec3n gi\u00e1 n\u0103m 2026. L\u00fac n\u00e0y, h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh c\u1ef1c k\u1ef3 chi ti\u1ebft v\u1ec1 nguy\u00ean nh\u00e2n l\u1ed7 kh\u00e1ch quan \u0111\u1ec3 tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn.                    <\/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=\"Giao_dich_vay_von_ngan_hang_co_the_lam_mat_quyen_mien_lap_ho_so_giao_dich_lien_ket_khong\"><\/span>Giao d\u1ecbch vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 l\u00e0m m\u1ea5t quy\u1ec1n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00d3. Theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, n\u1ebfu ng\u00e2n h\u00e0ng cho vay chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 kho\u1ea3n vay n\u00e0y \u0111\u1ea1t m\u1ee9c \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, th\u00ec ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean li\u00ean k\u1ebft. Khi \u0111\u00f3, l\u00e3i vay ng\u00e2n h\u00e0ng t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft. N\u1ebfu t\u1ed5ng c\u00e1c giao d\u1ecbch n\u00e0y v\u01b0\u1ee3t 30 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo ng\u01b0\u1ee1ng an to\u00e0n.                    <\/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=\"Neu_cong_ty_toi_co_chi_phi_nhuong_quyen_thuong_hieu_toi_co_duoc_ap_dung_dien_mien_lap_ho_so_giao_dich_lien_ket_cho_doanh_nghiep_chuc_nang_don_gian_khong\"><\/span>N\u1ebfu c\u00f4ng ty t\u00f4i c\u00f3 chi ph\u00ed nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u, t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft cho doanh nghi\u1ec7p ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKH\u00d4NG. \u0110\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo tr\u01b0\u1eddng h\u1ee3p 3, doanh nghi\u1ec7p ph\u1ea3i kh\u00f4ng s\u1edf h\u1eefu v\u00e0 kh\u00f4ng ph\u00e1t sinh doanh thu t\u1eeb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh. Vi\u1ec7c ph\u00e1t sinh chi ph\u00ed ho\u1eb7c doanh thu t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u, b\u1ea3n quy\u1ec1n, b\u00ed m\u1eadt kinh doanh \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng ph\u1ee9c t\u1ea1p. Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 ch\u1ee9ng minh m\u1ee9c ph\u00ed b\u1ea3n quy\u1ec1n \u0111\u00f3 l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng.                    <\/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_da_duoc_mien_lap_ho_so_giao_dich_lien_ket_nhung_van_bi_co_quan_thue_an_dinh_thue_khi_thanh_tra_tai_sao_vay\"><\/span>T\u00f4i \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng v\u1eabn b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thanh tra, t\u1ea1i sao v\u1eady?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 2 l\u00fd do sau \u0111\u00e2y. Th\u1ee9 nh\u1ea5t, doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 m\u1eb7t \u0111\u1ecbnh l\u01b0\u1ee3ng nh\u01b0ng gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf c\u1ee7a b\u1ea1n l\u1ea1i vi ph\u1ea1m nguy\u00ean t\u1eafc Giao d\u1ecbch \u0111\u1ed9c l\u1eadp (v\u00ed d\u1ee5: mua nguy\u00ean li\u1ec7u t\u1eeb c\u00f4ng ty m\u1eb9 cao g\u1ea5p \u0111\u00f4i gi\u00e1 th\u1ecb tr\u01b0\u1eddng). Th\u1ee9 hai, doanh nghi\u1ec7p kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c c\u00e1c t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh t\u00ednh kh\u00e1ch quan c\u1ee7a gi\u00e1 giao d\u1ecbch khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u tham v\u1ea5n (m\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c, h\u1ee3p \u0111\u1ed3ng v\u00e0 logic t\u00ednh gi\u00e1).                    <\/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=\"Neu_doanh_thu_nam_vuot_50_ty_dong_nhung_giao_dich_lien_ket_duoi_30_ty_dong_thi_co_duoc_mien_khong\"><\/span>N\u1ebfu doanh thu n\u0103m v\u01b0\u1ee3t 50 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng th\u00ec c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110i\u1ec1u ki\u1ec7n mi\u1ec5n theo ng\u01b0\u1ee1ng an to\u00e0n y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n: Doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng. Ch\u1ec9 c\u1ea7n v\u01b0\u1ee3t m\u1ed9t trong hai ng\u01b0\u1ee1ng, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n theo tr\u01b0\u1eddng h\u1ee3p n\u00e0y.                    <\/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=\"Neu_doanh_nghiep_duoc_mien_lap_ho_so_nam_2025_thi_nam_2026_co_tu_dong_duoc_mien_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u0103m 2025 th\u00ec n\u0103m 2026 c\u00f3 t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110i\u1ec1u ki\u1ec7n mi\u1ec5n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf. Ch\u1ec9 c\u1ea7n doanh thu t\u0103ng, ph\u00e1t sinh th\u00eam giao d\u1ecbch m\u1edbi, thay \u0111\u1ed5i c\u01a1 c\u1ea5u vay v\u1ed1n ho\u1eb7c xu\u1ea5t hi\u1ec7n giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng c\u00f2n thu\u1ed9c di\u1ec7n mi\u1ec5n trong n\u0103m ti\u1ebfp theo.                    <\/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\": \"Doanh nghi\u1ec7p l\u1ed7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ho\u00e0n to\u00e0n KH\u00d4NG. Vi\u1ec7c l\u1ed7 hay l\u00e3i kh\u00f4ng ph\u1ea3i l\u00e0 ti\u00eau ch\u00ed ti\u00ean quy\u1ebft. N\u1ebfu doanh thu v\u01b0\u1ee3t 50 t\u1ef7 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft l\u1edbn h\u01a1n 30 t\u1ef7, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 b\u00ecnh th\u01b0\u1eddng d\u00f9 \u0111ang thua l\u1ed7. Th\u1eadm ch\u00ed, doanh nghi\u1ec7p l\u1ed7 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao nh\u1ea5t b\u1ecb thanh tra chuy\u1ec3n gi\u00e1 n\u0103m 2026. L\u00fac n\u00e0y, h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh c\u1ef1c k\u1ef3 chi ti\u1ebft v\u1ec1 nguy\u00ean nh\u00e2n l\u1ed7 kh\u00e1ch quan \u0111\u1ec3 tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn.\"\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\": \"Giao d\u1ecbch vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 l\u00e0m m\u1ea5t quy\u1ec1n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00d3. Theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, n\u1ebfu ng\u00e2n h\u00e0ng cho vay chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 kho\u1ea3n vay n\u00e0y \u0111\u1ea1t m\u1ee9c \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, th\u00ec ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean li\u00ean k\u1ebft. Khi \u0111\u00f3, l\u00e3i vay ng\u00e2n h\u00e0ng t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft. N\u1ebfu t\u1ed5ng c\u00e1c giao d\u1ecbch n\u00e0y v\u01b0\u1ee3t 30 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo ng\u01b0\u1ee1ng an to\u00e0n.\"\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\": \"N\u1ebfu c\u00f4ng ty t\u00f4i c\u00f3 chi ph\u00ed nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u, t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft cho doanh nghi\u1ec7p ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"KH\u00d4NG. \u0110\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo tr\u01b0\u1eddng h\u1ee3p 3, doanh nghi\u1ec7p ph\u1ea3i kh\u00f4ng s\u1edf h\u1eefu v\u00e0 kh\u00f4ng ph\u00e1t sinh doanh thu t\u1eeb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh. Vi\u1ec7c ph\u00e1t sinh chi ph\u00ed ho\u1eb7c doanh thu t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u, b\u1ea3n quy\u1ec1n, b\u00ed m\u1eadt kinh doanh \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng ph\u1ee9c t\u1ea1p. Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 ch\u1ee9ng minh m\u1ee9c ph\u00ed b\u1ea3n quy\u1ec1n \u0111\u00f3 l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng.\"\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 \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng v\u1eabn b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thanh tra, t\u1ea1i sao v\u1eady?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 2 l\u00fd do sau \u0111\u00e2y. Th\u1ee9 nh\u1ea5t, doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 m\u1eb7t \u0111\u1ecbnh l\u01b0\u1ee3ng nh\u01b0ng gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf c\u1ee7a b\u1ea1n l\u1ea1i vi ph\u1ea1m nguy\u00ean t\u1eafc Giao d\u1ecbch \u0111\u1ed9c l\u1eadp (v\u00ed d\u1ee5: mua nguy\u00ean li\u1ec7u t\u1eeb c\u00f4ng ty m\u1eb9 cao g\u1ea5p \u0111\u00f4i gi\u00e1 th\u1ecb tr\u01b0\u1eddng). Th\u1ee9 hai, doanh nghi\u1ec7p kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c c\u00e1c t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh t\u00ednh kh\u00e1ch quan c\u1ee7a gi\u00e1 giao d\u1ecbch khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u tham v\u1ea5n (m\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c, h\u1ee3p \u0111\u1ed3ng v\u00e0 logic t\u00ednh gi\u00e1).\"\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\": \"N\u1ebfu doanh thu n\u0103m v\u01b0\u1ee3t 50 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng th\u00ec c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. \u0110i\u1ec1u ki\u1ec7n mi\u1ec5n theo ng\u01b0\u1ee1ng an to\u00e0n y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n: Doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng. Ch\u1ec9 c\u1ea7n v\u01b0\u1ee3t m\u1ed9t trong hai ng\u01b0\u1ee1ng, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n theo tr\u01b0\u1eddng h\u1ee3p n\u00e0y.\"\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\": \"N\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u0103m 2025 th\u00ec n\u0103m 2026 c\u00f3 t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. \u0110i\u1ec1u ki\u1ec7n mi\u1ec5n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf. Ch\u1ec9 c\u1ea7n doanh thu t\u0103ng, ph\u00e1t sinh th\u00eam giao d\u1ecbch m\u1edbi, thay \u0111\u1ed5i c\u01a1 c\u1ea5u vay v\u1ed1n ho\u1eb7c xu\u1ea5t hi\u1ec7n giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng c\u00f2n thu\u1ed9c di\u1ec7n mi\u1ec5n trong n\u0103m ti\u1ebfp theo.\"\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>Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u01a1 ch\u1ebf quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 chi ph\u00ed tu\u00e2n th\u1ee7 v\u00e0 \u00e1p l\u1ef1c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 trong n\u0103m 2026. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u201clu\u1ed3ng xanh\u201d n\u00e0y. Ch\u1ec9 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3650,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3649","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\/3649","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=3649"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3649\/revisions"}],"predecessor-version":[{"id":3916,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3649\/revisions\/3916"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3650"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}