{"id":3663,"date":"2026-04-01T01:47:40","date_gmt":"2026-04-01T08:47:40","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3663"},"modified":"2026-04-01T01:47:40","modified_gmt":"2026-04-01T08:47:40","slug":"dich-vu-kiem-toan-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft: T\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft \u0111ang tr\u1edf th\u00e0nh \u201cl\u00e1 ch\u1eafn\u201d kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 ph\u00e1t sinh giao d\u1ecbch n\u1ed9i b\u1ed9 trong n\u0103m 2026. Khi c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng \u1ee9ng d\u1ee5ng AI, Big Data v\u00e0 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf \u0111\u1ec3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 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;\">, ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, kh\u1ed1ng ch\u1ebf l\u00e3i vay hay l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t h\u00e0ng t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026, c\u00e1c quy \u0111\u1ecbnh tr\u1ecdng t\u00e2m c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, 11 tr\u01b0\u1eddng h\u1ee3p quan h\u1ec7 li\u00ean k\u1ebft, 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 l\u00fd do v\u00ec sao c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p \u0111\u1ec3 b\u1ea3o v\u1ec7 h\u1ed3 s\u01a1, t\u1ed1i \u01b0u r\u1ee7i ro thu\u1ebf v\u00e0 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc thanh tra.<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Boi_canh_rui_ro_giao_dich_lien_ket_va_xu_huong_quan_ly_thue_2026\" >B\u1ed1i c\u1ea3nh r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 xu h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf 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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Can_cu_phap_ly_cot_loi_Nghi_dinh_1322020ND-CP_va_cac_cap_nhat_moi\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i: Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 c\u00e1c c\u1eadp nh\u1eadt m\u1edbi<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Noi_dung_trong_tam_cua_Nghi_dinh_1322020ND-CP\" >N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Su_giao_thoa_voi_chinh_sach_thue_quoc_te_OECD_BEPS\" >S\u1ef1 giao thoa v\u1edbi ch\u00ednh s\u00e1ch thu\u1ebf qu\u1ed1c t\u1ebf (OECD &amp; BEPS)<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Nhan_dien_11_truong_hop_quan_he_lien_ket_theo_quy_dinh\" >Nh\u1eadn di\u1ec7n 11 tr\u01b0\u1eddng h\u1ee3p quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phan_tich_5_phuong_phap_xac_dinh_gia_trong_dich_vu_kiem_toan_giao_dich_lien_ket\" >Ph\u00e2n t\u00edch 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\" >Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_gia_ban_lai_RPM\" >Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (RPM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_gia_von_cong_lai_CPM\" >Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (CPM)<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_so_sanh_ty_suat_loi_nhuan_rong_TNMM\" >Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng (TNMM)<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_phan_bo_loi_nhuan_PSM\" >Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM)<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Tai_sao_doanh_nghiep_khong_the_tu_lap_ho_so_giao_dich_lien_ket\" >T\u1ea1i sao doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 t\u1ef1 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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Loi_ich_vuot_troi_ma_dich_vu_kiem_toan_giao_dich_lien_ket_mang_lai\" >L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i m\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Bang_gia_dich_vu_kiem_toan_giao_dich_lien_ket_nam_2026\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n 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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Quy_trinh_trien_khai_dich_vu_kiem_toan_giao_dich_lien_ket_chuan_Nghi_dinh_132_cua_MAN\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132 c\u1ee7a MAN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Nhung_sai_lam_can_tranh_khi_quan_ly_giao_dich_lien_ket\" >Nh\u1eefng sai l\u1ea7m c\u1ea7n tr\u00e1nh khi qu\u1ea3n l\u00fd 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Doanh_nghiep_lo_co_phai_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p l\u1ed7 c\u00f3 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Nguong_doanh_thu_bao_nhieu_thi_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Ng\u01b0\u1ee1ng doanh thu bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_ky_sau_khong\" >Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau 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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Co_quan_thue_dua_vao_dau_de_an_dinh_thue_neu_ho_so_cua_doanh_nghiep_bi_bac_bo\" >C\u01a1 quan thu\u1ebf d\u1ef1a v\u00e0o \u0111\u00e2u \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf n\u1ebfu h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p b\u1ecb b\u00e1c b\u1ecf?<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_co_phai_nop_hang_nam_khong\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_rui_ro_giao_dich_lien_ket_va_xu_huong_quan_ly_thue_2026\"><\/span><b>B\u1ed1i c\u1ea3nh r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 xu h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi m\u1ea1ng l\u01b0\u1edbi trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf qu\u1ed1c t\u1ebf (AEOI). \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00e1c sai l\u1ec7ch trong b\u00e1o c\u00e1o gi\u00e1 chuy\u1ec3n gi\u00e1 (Transfer Pricing) s\u1ebd b\u1ecb ph\u00e1t hi\u1ec7n g\u1ea7n nh\u01b0 ngay l\u1eadp t\u1ee9c th\u00f4ng qua c\u00e1c thu\u1eadt to\u00e1n \u0111\u1ed1i so\u00e1t t\u1ef1 \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed7i \u0111au l\u1edbn nh\u1ea5t c\u1ee7a c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay ch\u00ednh l\u00e0 &#8220;b\u1eaby&#8221; \u1ea5n \u0111\u1ecbnh thu\u1ebf. Khi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ea1t chu\u1ea9n ho\u1eb7c kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p l\u00fd c\u1ee7a bi\u00ean l\u1ee3i nhu\u1eadn, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf m\u1ee9c gi\u00e1 doanh nghi\u1ec7p t\u1ef1 k\u00ea khai. H\u1ec7 qu\u1ea3 l\u00e0 doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ph\u1ea3i n\u1ed9p b\u1ed5 sung thu\u1ebf TNDN m\u00e0 c\u00f2n ph\u1ea3i ch\u1ecbu l\u00e3i ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y v\u00e0 \u00e1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh t\u1eeb 10 &#8211; 20% s\u1ed1 thu\u1ebf truy thu, l\u00e0m suy gi\u1ea3m nghi\u00eam tr\u1ecdng uy t\u00edn v\u00e0 d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do v\u00ec sao d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p l\u00e0 gi\u1ea3i ph\u00e1p chi\u1ebfn l\u01b0\u1ee3c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cot_loi_Nghi_dinh_1322020ND-CP_va_cac_cap_nhat_moi\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i: Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 c\u00e1c c\u1eadp nh\u1eadt m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3667\" aria-describedby=\"caption-attachment-3667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3667\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 c\u00e1c c\u1eadp nh\u1eadt m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3667\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 c\u00e1c c\u1eadp nh\u1eadt m\u1edbi<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 v\u1eadn h\u00e0nh an to\u00e0n, doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng khung ph\u00e1p l\u00fd m\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd d\u1ef1a v\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_trong_tam_cua_Nghi_dinh_1322020ND-CP\"><\/span><b>N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/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 l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd cao nh\u1ea5t 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. C\u00e1c \u0111i\u1ec3m m\u1ea5u ch\u1ed1t m\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft t\u1eadp trung x\u1eed l\u00fd bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle): \u0110\u00e2y l\u00e0 &#8220;kim ch\u1ec9 nam&#8221;. M\u1ecdi gi\u00e1 giao d\u1ecbch n\u1ed9i b\u1ed9 ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ee9ng minh l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc &#8220;B\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c&#8221;: C\u01a1 quan thu\u1ebf s\u1ebd ph\u00e2n t\u00edch b\u1ea3n ch\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch thay v\u00ec ch\u1ec9 nh\u00ecn v\u00e0o h\u1ee3p \u0111\u1ed3ng gi\u1ea5y t\u1edd. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p c\u1ee7ng c\u1ed1 h\u1ed3 s\u01a1 ch\u1ee9ng minh b\u1ea3n ch\u1ea5t n\u00e0y.<\/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 (EBITDA): T\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA. Vi\u1ec7c t\u00ednh to\u00e1n sai ch\u1ec9 s\u1ed1 n\u00e0y th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb lo\u1ea1i chi ph\u00ed h\u00e0ng t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_giao_thoa_voi_chinh_sach_thue_quoc_te_OECD_BEPS\"><\/span><b>S\u1ef1 giao thoa v\u1edbi ch\u00ednh s\u00e1ch thu\u1ebf qu\u1ed1c t\u1ebf (OECD &amp; BEPS)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n nghi\u00eam ng\u1eb7t c\u00e1c h\u00e0nh \u0111\u1ed9ng trong ch\u01b0\u01a1ng tr\u00ecnh BEPS (Ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf). D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p \u0111\u1ed3ng b\u1ed9 h\u00f3a s\u1ed1 li\u1ec7u gi\u1eefa b\u00e1o c\u00e1o t\u1ea1i Vi\u1ec7t Nam v\u00e0 b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 to\u00e0n c\u1ea7u, tr\u00e1nh t\u00ecnh tr\u1ea1ng &#8220;tr\u1ed1ng \u0111\u00e1nh xu\u00f4i, k\u00e8n th\u1ed5i ng\u01b0\u1ee3c&#8221; khi th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_11_truong_hop_quan_he_lien_ket_theo_quy_dinh\"><\/span><b>Nh\u1eadn di\u1ec7n 11 tr\u01b0\u1eddng h\u1ee3p quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u1eabn l\u1ea7m t\u01b0\u1edfng ch\u1ec9 c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con m\u1edbi c\u1ea7n d\u00f9ng \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft. Th\u1ef1c t\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh r\u1ea5t r\u1ed9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp\/gi\u00e1n ti\u1ebfp: M\u1ed9t b\u00ean n\u1eafm gi\u1eef \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba s\u1edf h\u1eefu: C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t: M\u1ed9t b\u00ean l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u00e0 n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng v\u1ed1n g\u00f3p c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o l\u00e3nh v\u00e0 cho vay v\u1ed1n (Tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t): Doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh vay v\u1ed1n \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u h\u00e0nh v\u00e0 ki\u1ec3m so\u00e1t: M\u1ed9t b\u00ean ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u h\u00e0nh chung: Hai doanh nghi\u1ec7p c\u00f9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh b\u1edfi c\u00e1c th\u00e0nh vi\u00ean trong c\u00f9ng m\u1ed9t gia \u0111\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 gia \u0111\u00ecnh: C\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 m\u1eadt thi\u1ebft (v\u1ee3 ch\u1ed3ng, cha m\u1eb9, con c\u00e1i&#8230;) \u0111i\u1ec1u h\u00e0nh c\u00e1c doanh nghi\u1ec7p kh\u00e1c nhau nh\u01b0ng c\u00f3 giao d\u1ecbch v\u1edbi nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa: Quan h\u1ec7 gi\u1eefa c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf: C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua c\u00e1c m\u1ed1i quan h\u1ec7 kh\u00f4ng ch\u00ednh th\u1ee9c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean k\u1ebft l\u00e0 sai l\u1ea7m \u0111\u1ea7u ti\u00ean d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb ph\u1ea1t. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng danh m\u1ee5c nh\u00e0 cung c\u1ea5p v\u00e0 kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecf s\u00f3t b\u1ea5t k\u1ef3 b\u00ean li\u00ean k\u1ebft n\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_5_phuong_phap_xac_dinh_gia_trong_dich_vu_kiem_toan_giao_dich_lien_ket\"><\/span><b>Ph\u00e2n t\u00edch 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n 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;\">Khi th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft, c\u00e1c chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd ph\u1ea3i l\u1ef1a ch\u1ecdn m\u1ed9t trong n\u0103m ph\u01b0\u01a1ng ph\u00e1p sau \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So s\u00e1nh tr\u1ef1c ti\u1ebfp gi\u00e1 s\u1ea3n ph\u1ea9m gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft v\u1edbi gi\u00e1 s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ef1 do.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p: Doanh nghi\u1ec7p kinh doanh c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ea1i tr\u00e0, d\u1ec5 so s\u00e1nh gi\u00e1 ni\u00eam y\u1ebft c\u00f4ng khai (nh\u01b0 n\u00f4ng s\u1ea3n, kim lo\u1ea1i qu\u00fd, nguy\u00ean li\u1ec7u th\u00f4, c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a ti\u00eau chu\u1ea9n h\u00f3a) ho\u1eb7c c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ef1c hi\u1ec7n giao d\u1ecbch c\u00f9ng lo\u1ea1i v\u1edbi c\u1ea3 b\u00ean li\u00ean k\u1ebft v\u00e0 b\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_RPM\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (RPM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean m\u1ee9c chi\u1ebft kh\u1ea5u (bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p) m\u00e0 doanh nghi\u1ec7p d\u00e0nh cho c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp \u0111\u1ec3 \u00e1p d\u1ee5ng cho b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p: Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i, ph\u00e2n ph\u1ed1i \u0111\u01a1n thu\u1ea7n, mua h\u00e0ng t\u1eeb b\u00ean li\u00ean k\u1ebft v\u00e0 b\u00e1n l\u1ea1i cho b\u00ean \u0111\u1ed9c l\u1eadp m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 b\u1ea3n ch\u1ea5t v\u1eadt l\u00fd c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c gia t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh l\u1edbn v\u00e0o s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_von_cong_lai_CPM\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (CPM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ed9ng th\u00eam m\u1ed9t m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p h\u1ee3p l\u00fd.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p: Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gia c\u00f4ng, s\u1ea3n xu\u1ea5t theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng cho c\u00f4ng ty m\u1eb9 ho\u1eb7c b\u00ean li\u00ean k\u1ebft; c\u00e1c doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n (IT, k\u1ebf to\u00e1n t\u1eadp trung, nh\u00e2n s\u1ef1) kh\u00f4ng mang t\u00ednh c\u1ed1t l\u00f5i c\u1ee7a chu\u1ed7i gi\u00e1 tr\u1ecb.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_ty_suat_loi_nhuan_rong_TNMM\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng (TNMM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng (ROS, ROA, ROCE) c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p: \u0110a s\u1ed1 c\u00e1c doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ee9c t\u1ea1p, kh\u00f3 t\u00ecm d\u1eef li\u1ec7u so s\u00e1nh gi\u00e1 tr\u1ef1c ti\u1ebfp. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p &#8220;qu\u1ed1c d\u00e2n&#8221; trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft v\u00ec t\u00ednh kh\u1ea3 thi cao khi t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u tr\u00ean c\u00e1c Database qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_PSM\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n chia l\u1ee3i nhu\u1eadn d\u1ef1a tr\u00ean \u0111\u00f3ng g\u00f3p th\u1ef1c t\u1ebf v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro c\u1ee7a m\u1ed7i b\u00ean.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p: C\u00e1c doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n c\u00f4ng ngh\u1ec7 cao, d\u01b0\u1ee3c ph\u1ea9m, ho\u1eb7c c\u00e1c d\u1ef1 \u00e1n h\u1ee3p t\u00e1c nghi\u00ean c\u1ee9u (R&amp;D) n\u01a1i c\u00e1c b\u00ean c\u00f9ng \u0111\u00f3ng g\u00f3p c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ed9c \u0111\u00e1o, kh\u00f3 t\u00e1ch r\u1eddi gi\u00e1 tr\u1ecb ho\u1eb7c c\u00e1c giao d\u1ecbch c\u00f3 t\u00ednh ch\u1ea5t t\u00edch h\u1ee3p cao m\u00e0 kh\u00f4ng th\u1ec3 ph\u00e2n t\u00edch ri\u00eang l\u1ebb t\u1eebng b\u00ean.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_khong_the_tu_lap_ho_so_giao_dich_lien_ket\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 t\u1ef1 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_3666\" aria-describedby=\"caption-attachment-3666\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3666\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3666\" class=\"wp-caption-text\">L\u00fd do doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 t\u00ecm hi\u1ec3u Ngh\u1ecb \u0111\u1ecbnh 132, nh\u01b0ng vi\u1ec7c th\u1ef1c hi\u1ec7n m\u00e0 kh\u00f4ng c\u00f3 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn r\u1ee7i ro l\u1edbn do:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking data): C\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng c\u00e1c h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u tr\u1ea3 ph\u00ed \u0111\u1eaft \u0111\u1ecf nh\u01b0 Orbis, Bloomberg. Doanh nghi\u1ec7p t\u1ef1 l\u00e0m th\u01b0\u1eddng ch\u1ec9 l\u1ea5y s\u1ed1 li\u1ec7u c\u1ea3m t\u00ednh, d\u1ec5 b\u1ecb b\u00e1c b\u1ecf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu k\u1ef9 n\u0103ng ph\u00e2n t\u00edch FAR: Vi\u1ec7c ph\u00e2n t\u00edch Ch\u1ee9c n\u0103ng &#8211; T\u00e0i s\u1ea3n &#8211; R\u1ee7i ro (FAR Analysis) \u0111\u00f2i h\u1ecfi t\u01b0 duy logic v\u00e0 kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn \u0111\u1ec3 b\u1ea3o v\u1ec7 quan \u0111i\u1ec3m tr\u01b0\u1edbc thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ed7i t\u00ednh to\u00e1n kh\u1ed1ng ch\u1ebf l\u00e3i vay: C\u00f4ng th\u1ee9c EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m g\u00e2y tranh c\u00e3i v\u1ec1 vi\u1ec7c lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp t\u00e0i ch\u00ednh. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd \u0111\u1ea3m b\u1ea3o con s\u1ed1 n\u00e0y ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_vuot_troi_ma_dich_vu_kiem_toan_giao_dich_lien_ket_mang_lai\"><\/span><b>L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i m\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3665\" aria-describedby=\"caption-attachment-3665\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3665\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai.jpg\" alt=\"L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i m\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3665\" class=\"wp-caption-text\">L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i m\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd tuy\u1ec7t \u0111\u1ed1i: Ho\u00e0n thi\u1ec7n 4 m\u1eabu bi\u1ec3u ph\u1ee5 l\u1ee5c thu\u1ebf v\u00e0 b\u1ed9 h\u1ed3 s\u01a1 3 c\u1ea5p \u0111\u1ed9 (Local File, Master File, CbCR) \u0111\u00fang chu\u1ea9n m\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u tr\u01b0\u1edbc thanh tra: \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd c\u00f9ng doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh, ph\u1ea3n b\u00e1c c\u00e1c lu\u1eadn \u0111i\u1ec3m b\u1ea5t l\u1ee3i t\u1eeb c\u01a1 quan thu\u1ebf d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u khoa h\u1ecdc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 thu\u1ebf: Ph\u00e1t hi\u1ec7n c\u00e1c \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd trong ch\u00ednh s\u00e1ch gi\u00e1 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi, tr\u00e1nh vi\u1ec7c b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p h\u00e0ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 chi\u1ebfn l\u01b0\u1ee3c kinh doanh: Th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh, doanh nghi\u1ec7p bi\u1ebft \u0111\u01b0\u1ee3c v\u1ecb th\u1ebf c\u1ee7a m\u00ecnh so v\u1edbi \u0111\u1ed1i th\u1ee7, t\u1eeb \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch kinh doanh hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An t\u00e2m t\u1eadp trung s\u1ea3n xu\u1ea5t: Lo\u1ea1i b\u1ecf n\u1ed7i lo v\u1ec1 r\u1ee7i ro thu\u1ebf chuy\u1ec3n gi\u00e1, gi\u00fap Ban L\u00e3nh \u0111\u1ea1o t\u1eadp trung v\u00e0o c\u00e1c m\u1ee5c ti\u00eau t\u0103ng tr\u01b0\u1edfng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt v\u00e0 d\u1eef li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_giao_dich_lien_ket_nam_2026\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n 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;\">M\u1ee9c ph\u00ed c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf linh ho\u1ea1t t\u00f9y theo \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 khung gi\u00e1 tham kh\u1ea3o d\u00e0nh cho doanh nghi\u1ec7p:<\/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;\">Khung gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nh\u00f3m doanh nghi\u1ec7p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Quy m\u00f4 v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m giao d\u1ecbch<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 (VN\u0110)<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p SME\/N\u1ed9i \u0111\u1ecba<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 100 t\u1ef7, ch\u1ec9 c\u00f3 quan h\u1ec7 vay v\u1ed1n li\u00ean k\u1ebft \u0111\u01a1n gi\u1ea3n.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 55.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu 100 &#8211; 500 t\u1ef7, c\u00f3 giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu tr\u00ean 500 t\u1ef7, giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, ph\u00ed b\u1ea3n quy\u1ec1n, vay v\u1ed1n ph\u1ee9c t\u1ea1p.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">160.000.000 &#8211; 350.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t v\u00e0 gi\u1ea3i tr\u00ecnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 h\u1ed3 s\u01a1 nh\u01b0ng c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i tr\u01b0\u1edbc khi thanh tra.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 th\u1ecfa thu\u1eadn<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng gi\u00e1 tr\u00ean mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 nh\u1eadn b\u00e1o gi\u00e1 chi ti\u1ebft!<\/span><\/p>\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 style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_kiem_toan_giao_dich_lien_ket_chuan_Nghi_dinh_132_cua_MAN\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132 c\u1ee7a MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network \u00e1p d\u1ee5ng quy tr\u00ecnh 5 b\u01b0\u1edbc nghi\u00eam ng\u1eb7t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh chuy\u00ean m\u00f4n v\u00e0 s\u1ef1 tin c\u1eady.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t h\u1ec7 th\u1ed1ng: Nh\u1eadn di\u1ec7n c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft tr\u1ecdng y\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch FAR chuy\u00ean s\u00e2u: Ph\u1ecfng v\u1ea5n c\u00e1c b\u1ed9 ph\u1eadn ch\u1ee9c n\u0103ng \u0111\u1ec3 hi\u1ec3u r\u00f5 ai l\u00e0 ng\u01b0\u1eddi t\u1ea1o ra gi\u00e1 tr\u1ecb, ai n\u1eafm gi\u1eef t\u00e0i s\u1ea3n v\u00e0 ai ch\u1ecbu r\u1ee7i ro trong giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh (Benchmarking): S\u1eed d\u1ee5ng c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean d\u1ee5ng \u0111\u1ec3 t\u00ecm ra \u00edt nh\u1ea5t 5 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c l\u1eadp kho\u1ea3ng gi\u00e1 \u0111\u1ed9c l\u1eadp: T\u00ednh to\u00e1n c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh (nh\u01b0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng tr\u00ean doanh thu &#8211; ROS) v\u00e0 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 chu\u1ea9n theo ph\u01b0\u01a1ng ph\u00e1p t\u1ee9 ph\u00e2n v\u1ecb (Interquartile).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t h\u00e0nh h\u1ed3 s\u01a1 v\u00e0 T\u01b0 v\u1ea5n d\u1ef1 ph\u00f2ng: Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 cho n\u0103m ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_can_tranh_khi_quan_ly_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng sai l\u1ea7m c\u1ea7n tr\u00e1nh khi qu\u1ea3n l\u00fd 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 c\u00e1c l\u1ed7i m\u00e0 MAN th\u01b0\u1eddng xuy\u00ean ph\u00e1t hi\u1ec7n khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 t\u1eeb kh\u00e1ch h\u00e0ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u1ecbp th\u1eddi. Doanh nghi\u1ec7p ch\u1ec9 c\u00f3 15 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u tr\u00ean h\u1ed3 s\u01a1 m\u00e2u thu\u1eabn v\u1edbi BCTC. Bi\u00ean l\u1ee3i nhu\u1eadn trong h\u1ed3 s\u01a1 gi\u00e1 chuy\u1ec3n gi\u00e1 kh\u00f4ng kh\u1edbp v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9. Tr\u1ea3 ph\u00ed qu\u1ea3n l\u00fd cho t\u1eadp \u0111o\u00e0n nh\u01b0ng kh\u00f4ng c\u00f3 b\u1eb1ng ch\u1ee9ng b\u00e0n giao c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng d\u1eef li\u1ec7u so s\u00e1nh c\u1ee7a n\u0103m c\u0169. Ngh\u1ecb \u0111\u1ecbnh 132 y\u00eau c\u1ea7u d\u1eef li\u1ec7u so s\u00e1nh ph\u1ea3i c\u1eadp nh\u1eadt theo n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng sai l\u1ea7m n\u00e0y, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o c\u00e1c gi\u1ea3i ph\u00e1p t\u1eeb <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cong-ty-tu-van-giao-dich-lien-ket\/\">c\u00f4ng ty t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft uy t\u00edn<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e2y d\u1ef1ng quy tr\u00ecnh l\u01b0u tr\u1eef v\u00e0 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh.<\/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;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t &#8220;con dao hai l\u01b0\u1ee1i&#8221;. N\u1ebfu qu\u1ea3n l\u00fd t\u1ed1t, s\u1ebd gi\u00fap t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c t\u1eadp \u0111o\u00e0n nh\u01b0ng n\u1ebfu sai s\u00f3t, c\u00f3 th\u1ec3 cu\u1ed1n bay m\u1ecdi th\u00e0nh qu\u1ea3 kinh doanh b\u1eb1ng nh\u1eefng \u00e1n ph\u1ea1t thu\u1ebf. Trong k\u1ef7 nguy\u00ean thu\u1ebf s\u1ed1 2026, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft uy t\u00edn l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng \u0111\u1ec3 r\u1ee7i ro thu\u1ebf tr\u1edf th\u00e0nh r\u00e0o c\u1ea3n cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. H\u00e3y <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\">li\u00ean h\u1ec7<\/span><\/a><span style=\"font-weight: 400;\"> ngay v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n l\u1ed9 tr\u00ecnh tu\u00e2n th\u1ee7 thu\u1ebf an to\u00e0n, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/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: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n 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 th\u1eafc m\u1eafc m\u00e0 c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi t\u00ecm hi\u1ec3u v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n 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_phai_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p l\u1ed7 c\u00f3 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Vi\u1ec7c l\u1ed7 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd. Ng\u01b0\u1ee3c l\u1ea1i, nh\u1eefng doanh nghi\u1ec7p l\u1ed7 li\u00ean ti\u1ebfp nh\u01b0ng v\u1eabn m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u01b0\u1eddng n\u1eb1m trong t\u1ea7m ng\u1eafm tr\u1ecdng \u0111i\u1ec3m c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 h\u00e0nh vi chuy\u1ec3n gi\u00e1. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd gi\u00fap b\u1ea1n ch\u1ee9ng minh c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan d\u1eabn \u0111\u1ebfn l\u1ed7 (nh\u01b0 chi ph\u00ed kh\u1edfi nghi\u1ec7p, bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng) \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p.                    <\/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=\"Nguong_doanh_thu_bao_nhieu_thi_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span>Ng\u01b0\u1ee1ng doanh thu bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu: 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 trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf. Tuy nhi\u00ean, d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n h\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai Ph\u1ee5 l\u1ee5c I.                    <\/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=\"Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_ky_sau_khong\"><\/span>Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau 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. Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (v\u01b0\u1ee3t m\u1ee9c 30%) \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.                    <\/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=\"Co_quan_thue_dua_vao_dau_de_an_dinh_thue_neu_ho_so_cua_doanh_nghiep_bi_bac_bo\"><\/span>C\u01a1 quan thu\u1ebf d\u1ef1a v\u00e0o \u0111\u00e2u \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf n\u1ebfu h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p b\u1ecb b\u00e1c b\u1ecf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh, c\u00f9ng quy m\u00f4 v\u00e0 \u0111\u1ecba b\u00e0n kinh doanh. Th\u01b0\u1eddng th\u00ec m\u1ee9c \u1ea5n \u0111\u1ecbnh n\u00e0y cao h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi con s\u1ed1 th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 \u0111\u1ed1i tr\u1ecdng l\u1ea1i c\u00e1c d\u1eef li\u1ec7u \u1ea5n \u0111\u1ecbnh n\u00e0y b\u1eb1ng nh\u1eefng ph\u00e2n t\u00edch kinh t\u1ebf ch\u1eb7t ch\u1ebd.                    <\/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=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_co_phai_nop_hang_nam_khong\"><\/span>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p tr\u1ef1c ti\u1ebfp cho c\u01a1 quan thu\u1ebf c\u00f9ng t\u1edd khai m\u00e0 ch\u1ec9 cung c\u1ea5p khi c\u00f3 y\u00eau c\u1ea7u thanh tra ho\u1eb7c ki\u1ec3m tra.                    <\/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 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Vi\u1ec7c l\u1ed7 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd. Ng\u01b0\u1ee3c l\u1ea1i, nh\u1eefng doanh nghi\u1ec7p l\u1ed7 li\u00ean ti\u1ebfp nh\u01b0ng v\u1eabn m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u01b0\u1eddng n\u1eb1m trong t\u1ea7m ng\u1eafm tr\u1ecdng \u0111i\u1ec3m c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 h\u00e0nh vi chuy\u1ec3n gi\u00e1. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd gi\u00fap b\u1ea1n ch\u1ee9ng minh c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan d\u1eabn \u0111\u1ebfn l\u1ed7 (nh\u01b0 chi ph\u00ed kh\u1edfi nghi\u1ec7p, bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng) \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p.\"\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\": \"Ng\u01b0\u1ee1ng doanh thu bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu: 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 trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf. Tuy nhi\u00ean, d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n h\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai Ph\u1ee5 l\u1ee5c I.\"\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\": \"Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau 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. Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (v\u01b0\u1ee3t m\u1ee9c 30%) \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.\"\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\": \"C\u01a1 quan thu\u1ebf d\u1ef1a v\u00e0o \u0111\u00e2u \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf n\u1ebfu h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p b\u1ecb b\u00e1c b\u1ecf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh, c\u00f9ng quy m\u00f4 v\u00e0 \u0111\u1ecba b\u00e0n kinh doanh. Th\u01b0\u1eddng th\u00ec m\u1ee9c \u1ea5n \u0111\u1ecbnh n\u00e0y cao h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi con s\u1ed1 th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 \u0111\u1ed1i tr\u1ecdng l\u1ea1i c\u00e1c d\u1eef li\u1ec7u \u1ea5n \u0111\u1ecbnh n\u00e0y b\u1eb1ng nh\u1eefng ph\u00e2n t\u00edch kinh t\u1ebf ch\u1eb7t ch\u1ebd.\"\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\": \"H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p tr\u1ef1c ti\u1ebfp cho c\u01a1 quan thu\u1ebf c\u00f9ng t\u1edd khai m\u00e0 ch\u1ec9 cung c\u1ea5p khi c\u00f3 y\u00eau c\u1ea7u thanh tra ho\u1eb7c ki\u1ec3m tra.\"\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>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft \u0111ang tr\u1edf th\u00e0nh \u201cl\u00e1 ch\u1eafn\u201d kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 ph\u00e1t sinh giao d\u1ecbch n\u1ed9i b\u1ed9 trong n\u0103m 2026. Khi c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng \u1ee9ng d\u1ee5ng AI, Big Data v\u00e0 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf \u0111\u1ec3 r\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3664,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3663","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\/3663","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=3663"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3663\/revisions"}],"predecessor-version":[{"id":3668,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3663\/revisions\/3668"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3664"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}