{"id":3663,"date":"2026-07-23T17:24:40","date_gmt":"2026-07-23T10:24:40","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3663"},"modified":"2026-07-23T17:24:27","modified_gmt":"2026-07-23T10:24:27","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 chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP"},"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 \u0111\u00f3ng vai tr\u00f2 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-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/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 255\/2026\/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, 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 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\">Index<\/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\/#Cap_nhat_quan_trong_Nghi_dinh_2552026ND-CP_chinh_thuc_co_hieu_luc\" >C\u1eadp nh\u1eadt quan tr\u1ecdng: Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c<\/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\/#Nghi_dinh_2552026ND-CP_ve_quan_ly_thue_doi_voi_giao_dich_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" 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-5\" 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-6\" 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\" >Comparable Uncontrolled Price (CUP) Method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_gia_ban_lai_RPM\" >Resale Price Method (RPM)<\/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_von_cong_lai_CPM\" >Cost plus method (CPM)<\/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_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-10\" 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-11\" 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-12\" 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-13\" 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-14\" 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_255_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 255 c\u1ee7a MAN<\/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\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 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-18\" 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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Co_quan_thue_co_duoc_su_dung_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_de_an_dinh_gia_giao_dich_lien_ket_khong\" >C\u01a1 quan thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) \u0111\u1ec3 \u1ea5n \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-20\" 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-21\" 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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Doanh_nghiep_da_lap_Ho_so_xac_dinh_gia_theo_nguong_cu_duoi_200_ty_dong_thi_co_phai_lam_lai_theo_nguong_moi_khong\" >Doanh nghi\u1ec7p \u0111\u00e3 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\u00a0 theo ng\u01b0\u1ee1ng c\u0169 (d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng) th\u00ec c\u00f3 ph\u1ea3i l\u00e0m l\u1ea1i theo ng\u01b0\u1ee1ng m\u1edbi 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\/#Giao_dich_muon_cho_muon_gia_tri_duoi_10_von_gop_chu_so_huu_co_bi_coi_la_quan_he_lien_ket_khong\" >Giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n gi\u00e1 tr\u1ecb d\u01b0\u1edbi 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u00f3 b\u1ecb coi l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft 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=\"Cap_nhat_quan_trong_Nghi_dinh_2552026ND-CP_chinh_thuc_co_hieu_luc\"><\/span><b>C\u1eadp nh\u1eadt quan tr\u1ecdng: Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c<\/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 255 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=\"Nghi_dinh_2552026ND-CP_ve_quan_ly_thue_doi_voi_giao_dich_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf gi\u1edbi thi\u1ec7u c\u00e1c \u0111i\u1ec3m m\u1edbi t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4697-CT-CS-2026-trien-khai-Nghi-dinh-255-2026-ND-CP-713981.aspx\" rel=\"nofollow noopener\" target=\"_blank\">C\u00f4ng v\u0103n 4697\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y 09\/7\/2026, v\u1edbi nhi\u1ec1u thay \u0111\u1ed5i t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft.\u0110\u1ec3 d\u1ec5 tra c\u1ee9u, c\u00e1c \u0111i\u1ec3m m\u1edbi tr\u1ecdng t\u00e2m \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft trong b\u1ea3ng sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1eadp nh\u1eadt quan tr\u1ecdng theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00e1c \u0111\u1ed9ng\/L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Principles of application<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1eabn chi\u1ebfu th\u1ed1ng nh\u1ea5t theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, thay v\u00ec quy \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp nh\u01b0 tr\u01b0\u1edbc.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3o \u0111\u1ea3m \u0111\u1ed3ng b\u1ed9 v\u1edbi khung ph\u00e1p l\u00fd qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Word explanation\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0m r\u00f5, b\u1ed5 sung c\u00e1c kh\u00e1i ni\u1ec7m &#8220;C\u00f4ng ty m\u1eb9 t\u1ed1i cao&#8221;, &#8220;Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf&#8221;, &#8220;Giao d\u1ecbch li\u00ean k\u1ebft&#8221;, &#8220;H\u1ed3 s\u01a1 qu\u1ed1c gia&#8221;, &#8220;H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u&#8221;, &#8220;T\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng&#8221;.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u khi \u00e1p d\u1ee5ng.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Affiliate relationship<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n (\u226510% v\u1ed1n g\u00f3p) v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p; \u0111\u1ed3ng th\u1eddi lo\u1ea1i tr\u1eeb quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ch\u1ee7 n\u1ee3\/b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc chuy\u00ean x\u1eed l\u00fd n\u1ee3, kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng ph\u1ea1m vi c\u1ea7n r\u00e0 so\u00e1t b\u00ean li\u00ean k\u1ebft, nh\u01b0ng c\u0169ng thu h\u1eb9p m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n thi\u1ebft.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia; quy \u0111\u1ecbnh r\u00f5 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean:d\u1eef li\u1ec7u c\u00f4ng b\u1ed1 c\u00f4ng khai, ti\u1ebfp \u0111\u1ebfn d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i, cu\u1ed1i c\u00f9ng l\u00e0 d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch l\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u so s\u00e1nh (benchmarking) khi l\u1eadp h\u1ed3 s\u01a1.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Country-by-Country Reporting (CbCR)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu l\u1eadp b\u00e1o c\u00e1o \u0111\u1ed5i th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro (thay m\u1ee9c c\u1ed1 \u0111\u1ecbnh 18.000 t\u1ef7 \u0111\u1ed3ng), t\u00ednh theo n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o; n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML m\u00e3 h\u00f3a qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf; th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao; kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng CbCR \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i ng\u01b0\u1ee1ng, th\u1eddi h\u1ea1n v\u00e0 m\u1eabu Th\u00f4ng b\u00e1o (01\/TB-BCLN) li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 CbCR.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u00e2ng ng\u01b0\u1ee1ng doanh thu l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng (thay m\u1ee9c 200 t\u1ef7 \u0111\u1ed3ng); b\u1ecf ti\u00eau ch\u00ed &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 nh\u00f3m doanh nghi\u1ec7p r\u1ee7i ro th\u1ea5p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang chuy\u1ec3n ti\u1ebfp v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> Nh\u1eefng thay \u0111\u1ed5i tr\u00ean khi\u1ebfn vi\u1ec7c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 khung ph\u00e1p l\u00fd \u00e1p d\u1ee5ng tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i: danh s\u00e1ch c\u00e1c b\u00ean li\u00ean k\u1ebft sau khi m\u1edf r\u1ed9ng ph\u1ea1m vi quan h\u1ec7 li\u00ean k\u1ebft, ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o CbCR.<\/span><\/p>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\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<figure id=\"attachment_4740\" aria-describedby=\"caption-attachment-4740\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4740\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4740\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\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;\"><strong><b>B\u1ed5 sung quan tr\u1ecdng:<\/b><\/strong><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch m\u01b0\u1ee3n ho\u1eb7c cho m\u01b0\u1ee3n v\u1edbi gi\u00e1 tr\u1ecb t\u1eeb 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch, v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh li\u00ean quan, c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/i><\/p><\/blockquote>\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>Comparable Uncontrolled Price (CUP) Method<\/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>Resale Price Method (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>Cost plus method (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 255, 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\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00e1ch t\u00ednh chi ph\u00ed Ngh\u1ecb \u0111\u1ecbnh 255<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp: N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi r\u1ea5t d\u1ec5 b\u1ecf qua \u01b0u \u0111\u00e3i khi Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20 ch\u00ednh th\u1ee9c b\u1ecb thay th\u1ebf b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/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\/en\/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>Board: <\/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;\">FDI enterprises<\/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;\">Contact for agreement<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote>\n<p style=\"text-align: justify;\"><b>Note:<\/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<\/blockquote>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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\">  Contact Us for a Quote <\/span><\/a><\/div>\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_255_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 255 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 255 y\u00eau c\u1ea7u d\u1eef li\u1ec7u so s\u00e1nh ph\u1ea3i theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean theo quy \u0111\u1ecbnh<\/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\/en\/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>Conclude<\/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\/en\/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>Contact information MAN \u2013 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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_thue_co_duoc_su_dung_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_de_an_dinh_gia_giao_dich_lien_ket_khong\"><\/span><b>C\u01a1 quan thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5 B\u00e1o c\u00e1o CbCR c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam v\u1ec1 thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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><b>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?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c, ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean m\u1ee9c d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi b\u1ecf ti\u00eau ch\u00ed kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n. \u0110i\u1ec1u ki\u1ec7n n\u00e0y \u0111\u01b0\u1ee3c n\u1edbi l\u1ecfng nh\u1eb1m m\u1edf r\u1ed9ng nh\u00f3m doanh nghi\u1ec7p r\u1ee7i ro thu\u1ebf th\u1ea5p \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1. D\u00f9 v\u1eady, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo ph\u1ee5 l\u1ee5c quy \u0111\u1ecbnh, n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_ky_sau_khong\"><\/span><b>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?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/span><span style=\"font-weight: 400;\">, ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA <\/span><span style=\"font-weight: 400;\">ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo<\/span><span style=\"font-weight: 400;\">. C\u1ee5 th\u1ec3, quy \u0111\u1ecbnh n\u00e0y cho ph\u00e9p kh\u1ea5u tr\u1eeb ti\u1ebfp trong c\u00e1c n\u0103m sau v\u1edbi th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_da_lap_Ho_so_xac_dinh_gia_theo_nguong_cu_duoi_200_ty_dong_thi_co_phai_lam_lai_theo_nguong_moi_khong\"><\/span><b>Doanh nghi\u1ec7p \u0111\u00e3 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\u00a0 theo ng\u01b0\u1ee1ng c\u0169 (d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng) th\u00ec c\u00f3 ph\u1ea3i l\u00e0m l\u1ea1i theo ng\u01b0\u1ee1ng m\u1edbi kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1ea7n l\u00e0m l\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc n\u0103m 2026 v\u00ec Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c h\u1ed3i t\u1ed1. Tuy nhi\u00ean, k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 tr\u1edf \u0111i, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu l\u1ea1i \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo ng\u01b0\u1ee1ng doanh thu m\u1edbi (d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, kh\u00f4ng c\u00f2n y\u00eau c\u1ea7u ti\u00eau ch\u00ed kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_muon_cho_muon_gia_tri_duoi_10_von_gop_chu_so_huu_co_bi_coi_la_quan_he_lien_ket_khong\"><\/span><b>Giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n gi\u00e1 tr\u1ecb d\u01b0\u1edbi 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u00f3 b\u1ecb coi l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo quy \u0111\u1ecbnh m\u1edbi, quan h\u1ec7 li\u00ean k\u1ebft ch\u1ec9 ph\u00e1t sinh qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n khi gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ea1t t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf, v\u00e0 giao d\u1ecbch n\u00e0y di\u1ec5n ra v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh li\u00ean quan theo quy \u0111\u1ecbnh. N\u1ebfu gi\u00e1 tr\u1ecb giao d\u1ecbch d\u01b0\u1edbi ng\u01b0\u1ee1ng n\u00e0y, quan h\u1ec7 li\u00ean k\u1ebft theo ti\u00eau ch\u00ed m\u01b0\u1ee3n &#8211; cho m\u01b0\u1ee3n s\u1ebd kh\u00f4ng ph\u00e1t sinh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f3ng vai tr\u00f2 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 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4740,"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":4,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3663\/revisions"}],"predecessor-version":[{"id":4742,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3663\/revisions\/4742"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4740"}],"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}]}}