{"id":3706,"date":"2026-10-23T11:17:10","date_gmt":"2026-10-23T04:17:10","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3706"},"modified":"2026-10-23T11:18:05","modified_gmt":"2026-10-23T04:18:05","slug":"dich-vu-ra-soat-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/","title":{"rendered":"D\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft: C\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP"},"content":{"rendered":"<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p tr\u00e1nh kh\u1ecfi nh\u1eefng kho\u1ea3n truy thu kh\u1ed5ng l\u1ed3, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh b\u1ec1n v\u1eefng cho h\u1ec7 th\u1ed1ng t\u1eadp \u0111o\u00e0n.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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-ra-soat-giao-dich-lien-ket\/#Boi_canh_thanh_tra_gia_chuyen_nhuong_khoc_liet_nam_2026\" >B\u1ed1i c\u1ea3nh thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u1ed1c li\u1ec7t n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Hieu_dung_ve_Giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >Hi\u1ec3u \u0111\u00fang v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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-ra-soat-giao-dich-lien-ket\/#The_nao_la_giao_dich_lien_ket_theo_quy_dinh_moi\" >Th\u1ebf n\u00e0o l\u00e0 gi\u00e0o d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi?<\/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-ra-soat-giao-dich-lien-ket\/#Dinh_nghia_cac_ben_co_quan_he_lien_ket\" >\u0110\u1ecbnh ngh\u0129a c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#_Cac_giao_dich_lien_ket_thuong_gap_can_ra_soat_chuyen_sau\" >\u00a0C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng g\u1eb7p c\u1ea7n r\u00e0 so\u00e1t chuy\u00ean s\u00e2u<\/a><\/li><\/ul><\/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-ra-soat-giao-dich-lien-ket\/#Tai_sao_doanh_nghiep_can_dich_vu_ra_soat_giao_dich_lien_ket_ngay_bay_gio\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft ngay b\u00e2y gi\u1edd?<\/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-ra-soat-giao-dich-lien-ket\/#Rui_ro_bi_an_dinh_thue_An_dinh_bien_loi_nhuan\" >R\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf (\u1ea4n \u0111\u1ecbnh bi\u00ean l\u1ee3i nhu\u1eadn)<\/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-ra-soat-giao-dich-lien-ket\/#Khong_che_chi_phi_lai_vay_30_EBITDA\" >Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA<\/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-ra-soat-giao-dich-lien-ket\/#Rui_ro_ho_so_khong_hop_le\" >R\u1ee7i ro h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Cac_truong_hop_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p 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-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Quy_trinh_trien_khai_dich_vu_ra_soat_giao_dich_lien_ket_cua_MAN_%E2%80%93_Master_Accountant_Network\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Buoc_1_Nhan_dien_va_ra_soat_quan_he_lien_ket\" >B\u01b0\u1edbc 1: Nh\u1eadn di\u1ec7n v\u00e0 r\u00e0 so\u00e1t quan h\u1ec7 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Buoc_2_Phan_tich_chuc_nang_tai_san_va_rui_ro_Phan_tich_FAR_Analysis\" >B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (Ph\u00e2n t\u00edch FAR Analysis)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Buoc_3_Lua_chon_phuong_phap_xac_dinh_gia_va_doi_soat_du_lieu\" >B\u01b0\u1edbc 3: L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Buoc_4_Lap_bao_cao_khuyen_nghi_rui_ro\" >B\u01b0\u1edbc 4: L\u1eadp b\u00e1o c\u00e1o khuy\u1ebfn ngh\u1ecb r\u1ee7i ro<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Buoc_5_Hoan_thien_Ho_so_3_cap_Local_Master_va_CbCR\" >B\u01b0\u1edbc 5: Ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 3 c\u1ea5p (Local, Master v\u00e0 CbCR)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Cap_nhat_diem_moi_ve_Bao_cao_loi_nhuan_lien_quoc_gia\" >C\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/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-ra-soat-giao-dich-lien-ket\/#Loi_ich_vuot_troi_khi_su_dung_dich_vu_ra_soat_giao_dich_lien_ket\" >L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t 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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Bang_gia_dich_vu_ra_soat_giao_dich_lien_ket_2026\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_dich_vu_ra_soat_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Tai_sao_doanh_nghiep_lo_van_bi_thanh_tra_chuyen_gia\" >T\u1ea1i sao doanh nghi\u1ec7p l\u1ed7 v\u1eabn b\u1ecb thanh tra chuy\u1ec3n gi\u00e1?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Co_the_dung_du_lieu_noi_bo_de_so_sanh_thay_vi_mua_du_lieu_quoc_te_khong\" >C\u00f3 th\u1ec3 d\u00f9ng d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 \u0111\u1ec3 so s\u00e1nh thay v\u00ec mua d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Viec_ra_soat_nen_thuc_hien_khi_nao_la_tot_nhat\" >Vi\u1ec7c r\u00e0 so\u00e1t n\u00ean th\u1ef1c hi\u1ec7n khi n\u00e0o l\u00e0 t\u1ed1t nh\u1ea5t?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_thanh_tra_gia_chuyen_nhuong_khoc_liet_nam_2026\"><\/span><b>B\u1ed1i c\u1ea3nh thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u1ed1c li\u1ec7t n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">B\u01b0\u1edbc sang n\u0103m 2026, ng\u00e0nh Thu\u1ebf ti\u1ebfp t\u1ee5c ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Vi\u1ec7c k\u1ebft n\u1ed1i d\u1eef li\u1ec7u xuy\u00ean bi\u00ean gi\u1edbi theo c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng (AEOI) gi\u00fap c\u01a1 quan thu\u1ebf nh\u1eadn di\u1ec7n ngay l\u1eadp t\u1ee9c c\u00e1c giao d\u1ecbch c\u00f3 d\u1ea5u hi\u1ec7u \u201cchuy\u1ec3n gi\u00e1\u201d ho\u1eb7c \u201cx\u00f3i m\u00f2n ngu\u1ed3n thu\u201d. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7t ra th\u00e1ch th\u1ee9c c\u1ef1c l\u1edbn cho c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n t\u01b0 nh\u00e2n \u0111a ng\u00e0nh.<\/p>\n<p>Song song, khung ph\u00e1p l\u00fd c\u0169ng thay \u0111\u1ed5i. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026 k\u1ebf th\u1eeba n\u1ec1n t\u1ea3ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi s\u1eeda \u0111\u1ed5i nhi\u1ec1u \u0111i\u1ec3m t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ph\u1ea1m vi r\u00e0 so\u00e1t:<\/p>\n<table style=\"width: 100%; border-color: #000000; height: 376px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><strong>N\u1ed9i dung<\/strong><\/td>\n<td style=\"text-align: center; height: 80px;\"><strong>Ngh\u1ecb \u0111\u1ecbnh 132\/2020 tr\u01b0\u1edbc \u0111\u00e2y<\/strong><\/td>\n<td style=\"text-align: center; height: 80px;\"><strong>Ngh\u1ecb \u0111\u1ecbnh 255\/2026 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u00e1 nh\u00e2n<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ch\u1ec9 x\u00e9t vay, cho vay<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">B\u1ed5 sung m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, b\u1ecf ti\u00eau ch\u00ed th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u x\u00e1c \u0111\u1ecbnh gi\u00e1<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i, c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">B\u1ed5 sung c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay v\u1eabn \u0111ang ch\u1ee7 quan khi ch\u1ec9 k\u00ea khai c\u00e1c Ph\u1ee5 l\u1ee5c theo c\u1ea3m t\u00ednh m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 so\u00e1t x\u00e9t chuy\u00ean s\u00e2u. Th\u1ef1c t\u1ebf cho th\u1ea5y, ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh bi\u00ean l\u1ee3i nhu\u1eadn ho\u1eb7c v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c chi ph\u00ed l\u00e3i vay c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p v\u1edbi s\u1ed1 ti\u1ec1n l\u00ean \u0111\u1ebfn h\u00e0ng t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">\u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do MAN \u2013 Master Accountant Network cung c\u1ea5p d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft nh\u1eb1m b\u1ea3o v\u1ec7 l\u1ee3i \u00edch v\u00e0 s\u1ef1 an to\u00e0n c\u1ee7a doanh nghi\u1ec7p, d\u1ecbch v\u1ee5 tr\u1edf th\u00e0nh \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c CFO, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro. Vi\u1ec7c r\u00e0 so\u00e1t kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1edd khai, m\u00e0 c\u00f2n l\u00e0 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh d\u00e0i h\u1ea1n.<\/p>\n<blockquote>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\"><strong>Xem th\u00eam: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/nghi-dinh-255-2026-nd-cp\/\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_Giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3710\" aria-describedby=\"caption-attachment-3710\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3710\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-giao-dich-lien-ket-thuong-gap-can-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-chuyen-sau.jpg\" alt=\"C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng g\u1eb7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean s\u00e2u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-giao-dich-lien-ket-thuong-gap-can-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-chuyen-sau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-giao-dich-lien-ket-thuong-gap-can-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-chuyen-sau-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-giao-dich-lien-ket-thuong-gap-can-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-chuyen-sau-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-giao-dich-lien-ket-thuong-gap-can-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-chuyen-sau-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-giao-dich-lien-ket-thuong-gap-can-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-chuyen-sau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3710\" class=\"wp-caption-text\">C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng g\u1eb7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean s\u00e2u<\/figcaption><\/figure>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t hi\u1ec7u qu\u1ea3, tr\u01b0\u1edbc h\u1ebft doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd c\u1ed1t l\u00f5i. T\u1eeb ng\u00e0y 01\/7\/2026, <a 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\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><strong>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/strong><\/a> l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111i\u1ec1u ch\u1ec9nh c\u00e1c quan h\u1ec7 n\u00e0y, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, k\u1ebft h\u1ee3p v\u1edbi c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng x\u00f3i m\u00f2n ngu\u1ed3n thu (BEPS).<\/p>\n<p><strong>L\u01b0u \u00fd<\/strong>, theo \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP th\u00ec v\u1eabn ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_nao_la_giao_dich_lien_ket_theo_quy_dinh_moi\"><\/span><strong>Th\u1ebf n\u00e0o l\u00e0 gi\u00e0o d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0a ra \u0111\u1ecbnh ngh\u0129a \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n<blockquote>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mnkp64peq2t.6295&quot;}]\"><em>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/em><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dinh_nghia_cac_ben_co_quan_he_lien_ket\"><\/span><b>\u0110\u1ecbnh ngh\u0129a c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">Theo quy \u0111\u1ecbnh, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi m\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia. Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP li\u1ec7t k\u00ea 12 tr\u01b0\u1eddng h\u1ee3p; c\u00e1c ti\u00eau ch\u00ed ph\u1ed5 bi\u1ebfn m\u00e0 d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN th\u01b0\u1eddng t\u1eadp trung l\u00e0m r\u00f5 bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>V\u1ed1n g\u00f3p:<\/strong> M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia. \u0110\u00e2y l\u00e0 ti\u00eau ch\u00ed ph\u1ed5 bi\u1ebfn nh\u1ea5t trong c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/li>\n<li><strong>C\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t:<\/strong> M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia.<\/li>\n<li><strong>B\u1ea3o l\u00e3nh, cho vay (Ti\u00eau ch\u00ed quan tr\u1ecdng):<\/strong> M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1), v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay. Ngh\u1ecb \u0111\u1ecbnh lo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00ean cho vay, b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay, v\u00e0 b\u1ed5 sung lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3.<\/li>\n<li><strong>Vay, m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n (\u0110i\u1ec3m m\u1edbi):<\/strong> Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf 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 theo quy \u0111\u1ecbnh (v\u1ee3, ch\u1ed3ng; cha m\u1eb9 \u2013 con; anh, ch\u1ecb, em; \u00f4ng b\u00e0 \u2013 ch\u00e1u; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t \u2013 ch\u00e1u ru\u1ed9t). \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam th\u01b0\u1eddng hay m\u1eafc l\u1ed7i nh\u1ea5t khi vay, m\u01b0\u1ee3n v\u1ed1n t\u1eeb ch\u1ee7 doanh nghi\u1ec7p, ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a h\u1ecd m\u00e0 kh\u00f4ng k\u00ea khai \u0111\u00fang.<\/li>\n<li><strong>Nh\u00e2n s\u1ef1 v\u00e0 \u0110i\u1ec1u h\u00e0nh:<\/strong> Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh, kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n trong c\u00f9ng m\u1ed9t gia \u0111\u00ecnh; ho\u1eb7c m\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o, hay m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/li>\n<\/ul>\n<blockquote><p><strong>Xem th\u00eam: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cac-hinh-thuc-giao-dich-lien-ket\/\">C\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"_Cac_giao_dich_lien_ket_thuong_gap_can_ra_soat_chuyen_sau\"><\/span><b>\u00a0C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng g\u1eb7p c\u1ea7n r\u00e0 so\u00e1t chuy\u00ean s\u00e2u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, MAN s\u1ebd t\u1eadp trung ki\u1ec3m tra chi ti\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh giao d\u1ecbch ph\u00e1t sinh d\u00f2ng ti\u1ec1n gi\u1eefa c\u00e1c b\u00ean li\u00ean quan:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Mua b\u00e1n h\u00e0ng h\u00f3a h\u1eefu h\u00ecnh:<\/strong> Ki\u1ec3m tra m\u1ee9c gi\u00e1 b\u00e1n ra v\u00e0 mua v\u00e0o so v\u1edbi th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 s\u1ef1 \u0111i\u1ec1u chuy\u1ec3n l\u1ee3i nhu\u1eadn sang \u0111\u01a1n v\u1ecb c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n.<\/li>\n<li><strong>Cung c\u1ea5p v\u00e0 nh\u1eadn d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9:<\/strong> Ph\u00ed qu\u1ea3n l\u00fd, t\u01b0 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1. \u0110\u00e2y l\u00e0 nh\u00f3m d\u1ecbch v\u1ee5 d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf b\u00f3c t\u00e1ch nh\u1ea5t n\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh th\u1ef1c t\u1ebf c\u1ee7a d\u1ecbch v\u1ee5. Theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, chi ph\u00ed d\u1ecbch v\u1ee5 tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb khi d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh, kinh t\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh; ph\u00ed \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp; v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n c\u00f9ng th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5, ch\u00ednh s\u00e1ch gi\u00e1 c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/li>\n<li><strong>Chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh:<\/strong> Ph\u00ed b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u, quy\u1ec1n s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m ho\u1eb7c c\u00e1c c\u00f4ng th\u1ee9c \u0111\u1ed9c quy\u1ec1n.<\/li>\n<li><strong>Giao d\u1ecbch t\u00e0i ch\u00ednh:<\/strong> Vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_dich_vu_ra_soat_giao_dich_lien_ket_ngay_bay_gio\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft ngay b\u00e2y gi\u1edd?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3709\" aria-describedby=\"caption-attachment-3709\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3709\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-su-dung-dich-vu-ra-soat-giao-dich-lien-ket.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t 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-can-su-dung-dich-vu-ra-soat-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3709\" class=\"wp-caption-text\">L\u00fd do doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">S\u1ef1 chuy\u00ean nghi\u1ec7p trong r\u00e0 so\u00e1t ch\u00ednh l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 ph\u00f2ng ng\u1eeba r\u1ee7i ro, \u0111\u1eb7c bi\u1ec7t khi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026 l\u00e0 k\u1ef3 \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Th\u1ef1c t\u1ebf, th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><strong>d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/strong><\/a><\/span> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn nh\u01b0 Big4, MAN \u2013 Master Accountant Network,\u2026 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t 3 t\u1ea7ng r\u1ee7i ro nguy hi\u1ec3m:<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_bi_an_dinh_thue_An_dinh_bien_loi_nhuan\"><\/span><b>R\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf (\u1ea4n \u0111\u1ecbnh bi\u00ean l\u1ee3i nhu\u1eadn)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh kh\u00e1ch quan c\u1ee7a giao d\u1ecbch th\u00f4ng qua h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. Theo kho\u1ea3n 9 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75. Theo \u0110i\u1ec1u 8, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb c\u1ee7a kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n.<\/p>\n<p><strong>V\u00ed d\u1ee5:<\/strong> N\u1ebfu m\u1ed9t doanh nghi\u1ec7p FDI s\u1ea3n xu\u1ea5t c\u00f3 bi\u00ean l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 2%, trong khi kho\u1ea3ng \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a ng\u00e0nh l\u00e0 4% \u2013 8% v\u1edbi gi\u00e1 tr\u1ecb trung v\u1ecb 6%, doanh nghi\u1ec7p s\u1ebd b\u1ecb \u1ea5n \u0111\u1ecbnh m\u1ee9c l\u1ee3i nhu\u1eadn 6%. Kho\u1ea3n ch\u00eanh l\u1ec7ch 4% doanh thu n\u00e0y s\u1ebd b\u1ecb t\u00ednh thu\u1ebf TNDN 20% v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y.<\/p>\n<p>M\u1ed9t d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft ch\u1ea5t l\u01b0\u1ee3ng, c\u00f3 kinh nghi\u1ec7m s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 ngay t\u1eeb kh\u00e2u l\u1eadp k\u1ebf ho\u1ea1ch kinh doanh, tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_che_chi_phi_lai_vay_30_EBITDA\"><\/span><b>Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 3 []\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3, c\u1ed9ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay) v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3. \u0110\u00e2y l\u00e0 c\u01a1n \u00e1c m\u1ed9ng v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u00e2m d\u1ee5ng v\u1ed1n vay.<\/p>\n<ul>\n<li><strong>Th\u00e1ch th\u1ee9c:<\/strong> Vi\u1ec7c t\u00ednh to\u00e1n EBITDA sai l\u1ec7ch (qu\u00ean c\u1ed9ng l\u1ea1i l\u00e3i vay thu\u1ea7n, kh\u1ea5u hao v\u00e0o l\u1ee3i nhu\u1eadn thu\u1ea7n) d\u1eabn \u0111\u1ebfn vi\u1ec7c k\u00ea khai sai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cong-thuc-tinh-lai-vay\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><strong>c\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/strong><\/a><\/span> \u0111\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 EBITDA v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 li\u00ean quan.<\/li>\n<li><strong>Gi\u1ea3i ph\u00e1p:<\/strong> Th\u00f4ng qua d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, chuy\u00ean gia s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n ch\u00ednh x\u00e1c s\u1ed1 l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n ti\u1ebfp t\u00ednh 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, \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng b\u1ecb m\u1ea5t tr\u1eafng quy\u1ec1n l\u1ee3i thu\u1ebf.<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng:<\/strong> Ng\u01b0\u1ee1ng 30% kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m; kho\u1ea3n vay ODA, vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 cho doanh nghi\u1ec7p vay l\u1ea1i; kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia; kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, sinh vi\u00ean, nh\u00e0 \u1edf x\u00e3 h\u1ed9i\u2026).<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_ho_so_khong_hop_le\"><\/span><b>R\u1ee7i ro h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing Documentation) \u0111\u00f2i h\u1ecfi t\u00ednh chuy\u00ean m\u00f4n c\u1ef1c cao. M\u1ed9t h\u1ed3 s\u01a1 t\u1ef1 l\u1eadp thi\u1ebfu d\u1eef li\u1ec7u \u0111\u1ed1i s\u00e1nh (Benchmarking) t\u1eeb c\u00e1c ngu\u1ed3n uy t\u00edn s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf ngay l\u1eadp t\u1ee9c. \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh v\u00e0 qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, trong \u0111\u00f3 b\u1ed5 sung c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia. \u0110\u1ed9 tin c\u1eady c\u1ee7a h\u1ed3 s\u01a1 v\u00ec v\u1eady ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u n\u00e0o \u0111\u1ec3 so s\u00e1nh.<\/p>\n<p>V\u1ec1 th\u1eddi h\u1ea1n, kho\u1ea3n 3 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/p>\n<blockquote>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mnkp64peq2t.14236&quot;}]\"><em>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u1eb1ng n\u0103m v\u00e0 ph\u1ea3i l\u01b0u gi\u1eef, xu\u1ea5t tr\u00ecnh theo y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf.<\/em><\/p>\n<\/blockquote>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 2 []\">Khi c\u00f3 y\u00eau c\u1ea7u, theo kho\u1ea3n 4 \u0110i\u1ec1u 18, th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng \u0111\u01b0\u1ee3c gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c. Kho\u1ea3ng th\u1eddi gian n\u00e0y ch\u1ec9 \u0111\u1ee7 \u0111\u1ec3 xu\u1ea5t tr\u00ecnh m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u00e3 c\u00f3 s\u1eb5n, kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 l\u1eadp m\u1edbi. Vi\u1ec7c <a href=\"https:\/\/giaodichlienket.man.net.vn\/thue-lap-ho-so-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><strong>thu\u00ea l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong><\/a> t\u1eeb \u0111\u01a1n v\u1ecb c\u00f3 kinh nghi\u1ec7m, chuy\u00ean m\u00f4n s\u1ebd gi\u00fap b\u1ed9 h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p c\u00f3 tr\u1ecdng l\u01b0\u1ee3ng h\u01a1n khi gi\u1ea3i tr\u00ecnh.<\/p>\n<blockquote><p><strong>Tham kh\u1ea3o: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p 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><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p l\u1ea7m t\u01b0\u1edfng r\u1eb1ng c\u1ee9 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ph\u1ea3i l\u00e0m h\u1ed3 s\u01a1 c\u1ed3ng k\u1ec1nh. D\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ch\u00fang t\u00f4i s\u1ebd t\u01b0 v\u1ea5n gi\u00fap b\u1ea1n li\u1ec7u doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai ph\u1ee5 l\u1ee5c hay kh\u00f4ng, 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;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng t\u1ed5ng 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026:<\/strong> <strong>B\u00e3i b\u1ecf \u0111i\u1ec1u ki\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/strong>, kh\u00f4ng ph\u00e1t sinh doanh thu t\u1eeb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 c\u00f3 doanh thu d\u01b0\u1edbi <strong>500 t\u1ef7 \u0111\u1ed3ng<\/strong>, \u0111\u1ed3ng th\u1eddi \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf (EBIT) tr\u00ean doanh thu theo \u0111\u1ecbnh m\u1ee9c (v\u00ed d\u1ee5: Ph\u00e2n ph\u1ed1i \u0111\u1ea1t t\u1eeb 5% tr\u1edf l\u00ean, S\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang di\u1ec7n mi\u1ec5n l\u1eadp th\u00f4ng qua d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng v\u00e0 tr\u00e1nh r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/mien-lap-ho-so-giao-dich-lien-ket\/\">Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ra_soat_giao_dich_lien_ket_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network<\/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 chu\u1ea9n qu\u1ed1c t\u1ebf \u0111\u1ec3 b\u1ea3o v\u1ec7 kh\u00e1ch h\u00e0ng:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Nhan_dien_va_ra_soat_quan_he_lien_ket\"><\/span><b>B\u01b0\u1edbc 1: Nh\u1eadn di\u1ec7n v\u00e0 r\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">MAN th\u1ef1c hi\u1ec7n ki\u1ec3m tra s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, danh s\u00e1ch c\u1ed5 \u0111\u00f4ng, c\u00e1c h\u1ee3p \u0111\u1ed3ng vay, m\u01b0\u1ee3n, b\u1ea3o l\u00e3nh v\u00e0 c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh c\u1ee7a ban \u0111i\u1ec1u h\u00e0nh. B\u01b0\u1edbc n\u00e0y \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecf s\u00f3t b\u1ea5t k\u1ef3 b\u00ean li\u00ean quan n\u00e0o theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh v\u00e0 ng\u01b0\u1eddi th\u00e2n m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a m\u1ed9t d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_tich_chuc_nang_tai_san_va_rui_ro_Phan_tich_FAR_Analysis\"><\/span><b>B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (Ph\u00e2n t\u00edch FAR Analysis)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">Ch\u00fang t\u00f4i \u0111i s\u00e2u v\u00e0o th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh:<\/p>\n<ul>\n<li>Ai l\u00e0 ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c?<\/li>\n<li>Ai s\u1edf h\u1eefu m\u00e1y m\u00f3c, ph\u1ea7n m\u1ec1m, th\u01b0\u01a1ng hi\u1ec7u?<\/li>\n<li>Ai ch\u1ecbu l\u1ed7 n\u1ebfu th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng?<\/li>\n<\/ul>\n<p>D\u1ef1a tr\u00ean ph\u00e2n t\u00edch n\u00e0y, d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd \u0111\u1ecbnh h\u00ecnh \u0111\u01b0\u1ee3c m\u1ee9c l\u1ee3i nhu\u1eadn m\u00e0 doanh nghi\u1ec7p \u0111\u00e1ng l\u1ebd ph\u1ea3i nh\u1eadn \u0111\u01b0\u1ee3c n\u1ebfu giao d\u1ecbch v\u1edbi b\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Lua_chon_phuong_phap_xac_dinh_gia_va_doi_soat_du_lieu\"><\/span><b>B\u01b0\u1edbc 3: L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">T\u00f9y v\u00e0o t\u00ednh ch\u1ea5t, ch\u00fang t\u00f4i ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t. \u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c t\u00ecm ki\u1ebfm theo c\u01a1 s\u1edf d\u1eef li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Lap_bao_cao_khuyen_nghi_rui_ro\"><\/span><b>B\u01b0\u1edbc 4: L\u1eadp b\u00e1o c\u00e1o khuy\u1ebfn ngh\u1ecb r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">MAN kh\u00f4ng ch\u1ec9 l\u00e0m h\u1ed3 s\u01a1, ch\u00fang t\u00f4i \u0111\u01b0a ra c\u1ea3nh b\u00e1o. N\u1ebfu bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p \u0111ang qu\u00e1 th\u1ea5p, chuy\u00ean gia s\u1ebd t\u01b0 v\u1ea5n c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u01a1 c\u1ea5u l\u1ea1i chi ph\u00ed tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n ch\u00ednh th\u1ee9c.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Hoan_thien_Ho_so_3_cap_Local_Master_va_CbCR\"><\/span><b>B\u01b0\u1edbc 5: Ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 3 c\u1ea5p (Local, Master v\u00e0 CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 3 []\">T\u00f9y theo quy m\u00f4, ch\u00fang t\u00f4i ho\u00e0n thi\u1ec7n:<\/p>\n<ul>\n<li>H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) theo Ph\u1ee5 l\u1ee5c II.<\/li>\n<li>H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) theo Ph\u1ee5 l\u1ee5c III.<\/li>\n<li>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) theo Ph\u1ee5 l\u1ee5c IV n\u1ebfu t\u1eadp \u0111o\u00e0n ho\u1eb7c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cap_nhat_diem_moi_ve_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><strong>C\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/p>\n<blockquote>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mnkp64peq2t.19349&quot;}]\"><em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho c\u01a1 quan thu\u1ebf.<\/em><\/p>\n<\/blockquote>\n<p data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea1t c\u00f9ng ng\u01b0\u1ee1ng c\u00f3 ngh\u0129a v\u1ee5 li\u00ean quan theo kho\u1ea3n 2 \u0110i\u1ec1u 19, bao g\u1ed3m n\u1ed9p Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo M\u1eabu s\u1ed1 01\/TB-BCLN. K\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c, Th\u00f4ng b\u00e1o n\u00e0y ch\u1ec9 ph\u1ea3i n\u1ed9p 01 l\u1ea7n khi l\u1ea7n \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_vuot_troi_khi_su_dung_dich_vu_ra_soat_giao_dich_lien_ket\"><\/span><b>L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3708\" aria-describedby=\"caption-attachment-3708\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3708\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-khi-su-dung-dich-vu-ra-soat-giao-dich-lien-ket.jpg\" alt=\"L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-khi-su-dung-dich-vu-ra-soat-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-khi-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-khi-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-khi-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-khi-su-dung-dich-vu-ra-soat-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3708\" class=\"wp-caption-text\">L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7, m\u00e0 c\u00f2n l\u00e0 t\u1ed1i \u01b0u h\u00f3a gi\u00e1 tr\u1ecb doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch v\u1ec1 T\u00e0i ch\u00ednh: Gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p. T\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00f4ng qua vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch v\u1ec1 Qu\u1ea3n tr\u1ecb: Gi\u00fap Ban L\u00e3nh \u0111\u1ea1o hi\u1ec3u r\u00f5 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng m\u1eaft x\u00edch trong t\u1eadp \u0111o\u00e0n. Nh\u1eadn di\u1ec7n c\u00e1c kho\u1ea3n chi ph\u00ed &#8220;r\u00e1c&#8221; ho\u1eb7c kh\u00f4ng c\u1ea7n thi\u1ebft trong giao d\u1ecbch n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch v\u1ec1 Uy t\u00edn: Doanh nghi\u1ec7p c\u00f3 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n ch\u1ec9nh s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m cao, gi\u1ea3m t\u1ea7n su\u1ea5t b\u1ecb thanh tra \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i: V\u1edbi d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN, doanh nghi\u1ec7p y\u00ean t\u00e2m v\u00ec lu\u00f4n c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean gia v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed3ng h\u00e0nh gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp v\u1edbi \u0111o\u00e0n ki\u1ec3m tra, b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u v\u00e0 lu\u1eadn \u0111i\u1ec3m c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_ra_soat_giao_dich_lien_ket_2026\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf linh ho\u1ea1t d\u1ef1a tr\u00ean kh\u1ed1i l\u01b0\u1ee3ng d\u1eef li\u1ec7u. C\u1ee5 th\u1ec3:<\/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 gi\u00e1 d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i TP.HCM n\u0103m 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u1ea1m vi c\u00f4ng vi\u1ec7c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00ed \u01b0\u1edbc t\u00ednh (VN\u0110)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">G\u00f3i so\u00e1t x\u00e9t c\u01a1 b\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 vay v\u1ed1n B\u00ean li\u00ean k\u1ebft.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u00e3i vay 30% EBITDA, t\u1edd khai.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 30.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">G\u00f3i l\u1eadp Local File<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI s\u1ea3n xu\u1ea5t, gia c\u00f4ng.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch FAR Analysis, d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) 5 \u0111\u1ed1i th\u1ee7.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50.000.000 &#8211; 90.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">G\u00f3i H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Local File + Master File + CbCr (n\u1ebfu c\u00f3)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">120.000.000 &#8211; 300.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">G\u00f3i gi\u1ea3i tr\u00ecnh Thanh tra<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra chuy\u1ec3n gi\u00e1.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea1i di\u1ec7n gi\u1ea3i tr\u00ecnh, b\u1ea3o v\u1ec7 b\u00e1o c\u00e1o r\u00e0 so\u00e1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo quy m\u00f4 v\u1ee5 vi\u1ec7c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><span style=\"font-weight: 400;\"><strong>Ghi ch\u00fa:<\/strong> M\u1ee9c ph\u00ed tr\u00ean mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, h\u00e3y li\u00ean h\u1ec7 \u0111\u1ec3 nh\u1eadn b\u00e1o gi\u00e1 chi ti\u1ebft cho d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf doanh nghi\u1ec7p.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<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 data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\">N\u0103m 2026, ranh gi\u1edbi gi\u1eefa t\u1ed1i \u01b0u thu\u1ebf v\u00e0 tr\u1ed1n thu\u1ebf r\u1ea5t mong manh d\u01b0\u1edbi s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u00f4ng ngh\u1ec7 s\u1ed1. V\u1edbi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026 \u2013 k\u1ef3 \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u2013 doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quan h\u1ec7 li\u00ean k\u1ebft, \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 CbCR theo quy \u0111\u1ecbnh m\u1edbi. \u0110\u1ea7u t\u01b0 v\u00e0o d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111\u1ea7u t\u01b0 cho s\u1ef1 an t\u00e2m v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. \u0110\u1eebng \u0111\u1ec3 nh\u1eefng sai s\u00f3t trong hi\u1ec3u bi\u1ebft ph\u00e1p l\u00fd l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u00e0nh qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u1ea3 T\u1eadp \u0111o\u00e0n.<\/p>\n<p>H\u00e3y \u0111\u1ec3 MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 ngay<\/a><\/span><\/strong> \u0111\u1ec3 nh\u1eadn b\u1ea3n \u0111\u00e1nh gi\u00e1 r\u1ee7i ro s\u01a1 b\u1ed9 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/p>\n<h3><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 \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/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>Email:<\/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\"> <b>Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/b><\/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\"> <b>Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><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><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/b><\/a><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_ra_soat_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"t\u1ea1i-sao-doanh-nghi\u1ec7p-l\u1ed7-v\u1eabn-b\u1ecb-thanh-tra-chuy\u1ec3n-gi\u00e1\" data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_lo_van_bi_thanh_tra_chuyen_gia\"><\/span>T\u1ea1i sao doanh nghi\u1ec7p l\u1ed7 v\u1eabn b\u1ecb thanh tra chuy\u1ec3n gi\u00e1?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nhi\u1ec1u doanh nghi\u1ec7p FDI b\u00e1o l\u1ed7 li\u00ean t\u1ee5c nh\u01b0ng v\u1eabn m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t. C\u01a1 quan thu\u1ebf nghi ng\u1edd doanh nghi\u1ec7p chuy\u1ec3n gi\u00e1 \u0111\u1ec3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam. Khi \u0111\u00f3, d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd gi\u00fap ch\u1ee9ng minh l\u1ed7 l\u00e0 do kh\u00e1ch quan (th\u1ecb tr\u01b0\u1eddng, chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u) ch\u1ee9 kh\u00f4ng ph\u1ea3i do gi\u00e1 b\u00e1n n\u1ed9i b\u1ed9 th\u1ea5p.<\/p>\n<h3 id=\"c\u00f3-th\u1ec3-d\u00f9ng-d\u1eef-li\u1ec7u-n\u1ed9i-b\u1ed9-\u0111\u1ec3-so-s\u00e1nh-thay-v\u00ec-mua-d\u1eef-li\u1ec7u-qu\u1ed1c-t\u1ebf-kh\u00f4ng\" data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Co_the_dung_du_lieu_noi_bo_de_so_sanh_thay_vi_mua_du_lieu_quoc_te_khong\"><\/span>C\u00f3 th\u1ec3 d\u00f9ng d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 \u0111\u1ec3 so s\u00e1nh thay v\u00ec mua d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3 th\u1ec3 d\u00f9ng so s\u00e1nh n\u1ed9i b\u1ed9 n\u1ebfu doanh nghi\u1ec7p c\u00f3 b\u00e1n h\u00e0ng cho b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp v\u1edbi c\u00f9ng \u0111i\u1ec1u ki\u1ec7n. Tuy nhi\u00ean, n\u1ebfu 100% doanh thu l\u00e0 li\u00ean k\u1ebft, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ec3 t\u00ecm ra t\u1eeb 5 \u0111\u1ebfn 8 \u0111\u1ed1i th\u1ee7 c\u00f9ng ng\u00e0nh nh\u1eb1m t\u0103ng t\u00ednh thuy\u1ebft ph\u1ee5c. Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp l\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf b\u1eb1ng b\u1ea3n m\u1ec1m, d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng b\u1ea3ng t\u00ednh (kho\u1ea3n 3 \u0110i\u1ec1u 18).<\/p>\n<h3 id=\"vi\u1ec7c-r\u00e0-so\u00e1t-n\u00ean-th\u1ef1c-hi\u1ec7n-khi-n\u00e0o-l\u00e0-t\u1ed1t-nh\u1ea5t\" data-lfile-container=\"5865845c-ed38-40bd-adcf-fd098920f90e\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Viec_ra_soat_nen_thuc_hien_khi_nao_la_tot_nhat\"><\/span>Vi\u1ec7c r\u00e0 so\u00e1t n\u00ean th\u1ef1c hi\u1ec7n khi n\u00e0o l\u00e0 t\u1ed1t nh\u1ea5t?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Th\u1eddi \u0111i\u1ec3m v\u00e0ng \u0111\u1ec3 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 th\u00e1ng 11 v\u00e0 th\u00e1ng 12 h\u1eb1ng n\u0103m (tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf). \u0110i\u1ec1u n\u00e0y cho ph\u00e9p doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai k\u1ecbp th\u1eddi tr\u01b0\u1edbc khi g\u1eedi \u0111i. Theo kho\u1ea3n 3 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN; v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf 2026 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, h\u1ea1n n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n k\u00e8m c\u00e1c Ph\u1ee5 l\u1ee5c l\u00e0 ch\u1eadm nh\u1ea5t ng\u00e0y 31\/3\/2027.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, m\u00e0 c\u00f2n gi\u00fap [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3707,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3706","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\/3706","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=3706"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3706\/revisions"}],"predecessor-version":[{"id":5462,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3706\/revisions\/5462"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3707"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}