{"id":3706,"date":"2026-04-06T20:06:10","date_gmt":"2026-04-07T03:06:10","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3706"},"modified":"2026-04-06T20:06:10","modified_gmt":"2026-04-07T03:06:10","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: T\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 ph\u00e1t tri\u1ec3n v\u01b0\u1ee3t b\u1eadc, ng\u00e0nh Thu\u1ebf Vi\u1ec7t Nam n\u0103m 2026 \u0111\u00e3 b\u01b0\u1edbc sang m\u1ed9t k\u1ef7 nguy\u00ean m\u1edbi v\u1edbi vi\u1ec7c \u1ee9ng d\u1ee5ng AI v\u00e0 d\u1eef li\u1ec7u l\u1edbn (Big Data) \u0111\u1ec3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. 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 \u0111\u00e3 tr\u1edf th\u00e0nh &#8220;l\u00e1 ch\u1eafn&#8221; sinh t\u1eed 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.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-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_1322020ND-CP\" >Hi\u1ec3u \u0111\u00fang v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/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\/#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-4\" 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-5\" 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-6\" 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-7\" 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-8\" 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-9\" 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-10\" 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-11\" 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-12\" 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-13\" 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-14\" 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-15\" 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><\/ul><\/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-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-17\" 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-18\" 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-19\" 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 &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Giai_dap_thac_mac_ve_dich_vu_ra_soat_giao_dich_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc 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-21\" 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-22\" 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-23\" 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><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\/#Doanh_nghiep_khong_phat_sinh_giao_dich_lien_ket_voi_nuoc_ngoai_chi_co_vay_von_ngan_hang_do_ca_nhan_trong_cong_ty_bao_lanh_thi_co_thuoc_pham_vi_Nghi_dinh_132_khong\" >Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi n\u01b0\u1edbc ngo\u00e0i, ch\u1ec9 c\u00f3 vay v\u1ed1n ng\u00e2n h\u00e0ng do c\u00e1 nh\u00e2n trong c\u00f4ng ty b\u1ea3o l\u00e3nh th\u00ec c\u00f3 thu\u1ed9c ph\u1ea1m vi Ngh\u1ecb \u0111\u1ecbnh 132 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\/#Neu_doanh_nghiep_bi_co_quan_thue_an_dinh_thue_do_ho_so_giao_dich_lien_ket_khong_dat_yeu_cau_chung_toi_co_quyen_khieu_nai_khong\" >N\u1ebfu doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf do h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u, ch\u00fang t\u00f4i c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-ra-soat-giao-dich-lien-ket\/#Cac_chinh_sach_thue_toi_thieu_toan_cau_Pillar_Two_anh_huong_the_nao_den_ra_soat_giao_dich_lien_ket_nam_2026\" >C\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026?<\/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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, T\u1ed5ng c\u1ee5c Thu\u1ebf \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 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 &#8220;chuy\u1ec3n gi\u00e1&#8221; ho\u1eb7c &#8220;x\u00f3i m\u00f2n ngu\u1ed3n thu&#8221;. \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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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\u1ea1t ch\u1eadm n\u1ed9p v\u1edbi s\u1ed1 ti\u1ec1n l\u00ean \u0111\u1ebfn h\u00e0ng t\u1ef7 \u0111\u1ed3ng. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do MAN &#8211; 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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_Giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1eabn l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd &#8220;x\u01b0\u01a1ng s\u1ed1ng&#8221; \u0111i\u1ec1u ch\u1ec9nh c\u00e1c quan h\u1ec7 n\u00e0y, 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).<\/span><\/p>\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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. 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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n g\u00f3p: M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef \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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n ki\u1ec3m so\u00e1t: M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00f3 kh\u00f4ng c\u00f3 c\u1ed5 \u0111\u00f4ng n\u1eafm gi\u1eef tr\u00ean 25%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay n\u1ee3 (Ti\u00eau ch\u00ed quan tr\u1ecdng): Doanh nghi\u1ec7p cho m\u01b0\u1ee3n ho\u1eb7c cho vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay. \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 v\u1ed1n t\u1eeb c\u00e1c c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c c\u00e1c b\u00ean li\u00ean quan m\u00e0 kh\u00f4ng k\u00ea khai \u0111\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e2n s\u1ef1 v\u00e0 \u0110i\u1ec1u h\u00e0nh: 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, ho\u1eb7c c\u00f3 s\u1ef1 \u0111i\u1ec1u ph\u1ed1i nh\u00e2n s\u1ef1 c\u1ea5p cao tr\u1ef1c ti\u1ebfp t\u1eeb c\u00f4ng ty m\u1eb9.<\/span><\/li>\n<\/ul>\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, ch\u00fang t\u00f4i 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 style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u00e1n h\u00e0ng h\u00f3a h\u1eefu h\u00ecnh: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p v\u00e0 nh\u1eadn d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch t\u00e0i ch\u00ednh: Vay, cho vay, 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.<\/span><\/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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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. Th\u1ef1c t\u1ebf, th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn nh\u01b0 Big4, MAN &#8211; Master Accountant Network,&#8230; doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t 3 t\u1ea7ng r\u1ee7i ro nguy hi\u1ec3m:<\/span><\/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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1 ho\u1eb7c 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 quy t\u1eafc &#8220;kho\u1ea3ng gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n&#8221; (t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn 75), n\u1ebfu bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a b\u1ea1n n\u1eb1m ngo\u00e0i kho\u1ea3ng n\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1ee9c trung v\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">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% &#8211; 8%, 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 ph\u1ea1t ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA. \u0110\u00e2y l\u00e0 c\u01a1n \u00e1c m\u1ed9ng v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u00e2m d\u1ee5ng v\u1ed1n vay.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00e1ch th\u1ee9c:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c t\u00ednh to\u00e1n EBITDA sai l\u1ec7ch (qu\u00ean c\u1ed9ng l\u1ea1i thu\u1ebf, l\u00e3i vay, kh\u1ea5u hao v\u00e0o l\u1ee3i nhu\u1eadn thu\u1ea7n) d\u1eabn \u0111\u1ebfn vi\u1ec7c k\u00ea khai sai Ph\u1ee5 l\u1ee5c I. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cong-thuc-tinh-lai-vay\/\">c\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 EBITDA v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3i ph\u00e1p:<\/b><span style=\"font-weight: 400;\"> 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 k\u1ebft chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang c\u00e1c n\u0103m ti\u1ebfp theo (t\u1ed1i \u0111a 5 n\u0103m) \u0111\u1ec3 kh\u00f4ng b\u1ecb m\u1ea5t tr\u1eafng quy\u1ec1n l\u1ee3i thu\u1ebf.<\/span><\/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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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. Vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/thue-lap-ho-so-giao-dich-lien-ket\/\"> thu\u00ea l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb \u0111\u01a1n v\u1ecb c\u00f3 kinh nghi\u1ec7m v\u00e0 th\u1ea9m quy\u1ec1n 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. \u0110\u1ed9 tin c\u1eady c\u1ee7a h\u1ed3 s\u01a1 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.<\/span><\/p>\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;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, 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 200 t\u1ef7 \u0111\u1ed3ng, \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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 n\u1ee3 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 132\/2020\/N\u0110-CP. \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.<\/span><\/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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i \u0111i s\u00e2u v\u00e0o th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai l\u00e0 ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai s\u1edf h\u1eefu m\u00e1y m\u00f3c, ph\u1ea7n m\u1ec1m, th\u01b0\u01a1ng hi\u1ec7u?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai ch\u1ecbu l\u1ed7 n\u1ebfu th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng?. 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.<\/span><\/li>\n<\/ul>\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;\"><span style=\"font-weight: 400;\">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. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ee7a d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft uy t\u00edn l\u00e0 s\u1edf h\u1eefu c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u ch\u1ea5t l\u01b0\u1ee3ng nh\u01b0 Orbis, Bloomberg, gi\u00fap t\u00ecm ki\u1ebfm c\u00e1c doanh nghi\u1ec7p t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean to\u00e0n c\u1ea7u \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh kh\u00e1ch quan.<\/span><\/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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i 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 ch\u00ednh th\u1ee9c.<\/span><\/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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y theo quy m\u00f4, ch\u00fang t\u00f4i ho\u00e0n thi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) n\u1ebfu t\u1eadp \u0111o\u00e0n ho\u1eb7c doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp.<\/span><\/li>\n<\/ul>\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 style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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. \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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y \u0111\u1ec3 MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p. Li\u00ean h\u1ec7 ngay \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!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_dich_vu_ra_soat_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc 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<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"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>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNhi\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                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_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>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\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 d\u1eef li\u1ec7u \u0111\u1ec3 t\u00ecm ra 5 - 8 \u0111\u1ed1i th\u1ee7 c\u00f9ng ng\u00e0nh \u0111\u1ec3 t\u0103ng t\u00ednh thuy\u1ebft ph\u1ee5c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"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>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\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 1 v\u00e0 th\u00e1ng 2 h\u00e0ng 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.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_phat_sinh_giao_dich_lien_ket_voi_nuoc_ngoai_chi_co_vay_von_ngan_hang_do_ca_nhan_trong_cong_ty_bao_lanh_thi_co_thuoc_pham_vi_Nghi_dinh_132_khong\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi n\u01b0\u1edbc ngo\u00e0i, ch\u1ec9 c\u00f3 vay v\u1ed1n ng\u00e2n h\u00e0ng do c\u00e1 nh\u00e2n trong c\u00f4ng ty b\u1ea3o l\u00e3nh th\u00ec c\u00f3 thu\u1ed9c ph\u1ea1m vi Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf s\u00f3t. Theo \u0111i\u1ec3m l Kho\u1ea3n 2 \u0110i\u1ec1u 5, n\u1ebfu c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh kho\u1ea3n vay ng\u00e2n h\u00e0ng cho doanh nghi\u1ec7p, hai th\u1ef1c th\u1ec3 n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Khi \u0111\u00f3, giao d\u1ecbch vay v\u1ed1n ng\u00e2n h\u00e0ng tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chi ph\u00ed l\u00e3i vay s\u1ebd b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c 30% EBITDA. MAN s\u1ebd gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n c\u00e1c m\u1ed1i quan h\u1ec7 \u1ea9n n\u00e0y \u0111\u1ec3 k\u00ea khai \u0111\u00fang.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_bi_co_quan_thue_an_dinh_thue_do_ho_so_giao_dich_lien_ket_khong_dat_yeu_cau_chung_toi_co_quyen_khieu_nai_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf do h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u, ch\u00fang t\u00f4i c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i ho\u1eb7c kh\u1edfi ki\u1ec7n h\u00e0nh ch\u00ednh. Tuy nhi\u00ean, kh\u1ea3 n\u0103ng th\u1eafng ki\u1ec7n th\u01b0\u1eddng r\u1ea5t th\u1ea5p n\u1ebfu h\u1ed3 s\u01a1 g\u1ed1c c\u1ee7a doanh nghi\u1ec7p thi\u1ebfu t\u00ednh khoa h\u1ecdc v\u00e0 kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u \u0111\u1ed1i s\u00e1nh chu\u1ea9n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cac_chinh_sach_thue_toi_thieu_toan_cau_Pillar_Two_anh_huong_the_nao_den_ra_soat_giao_dich_lien_ket_nam_2026\"><\/span>C\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPillar Two \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf t\u1ed1i thi\u1ec3u 15% \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu l\u1edbn. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 \u0111\u1ed9ng l\u1ef1c chuy\u1ec3n l\u1ee3i nhu\u1eadn sang c\u00e1c thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf s\u1ebd gi\u1ea3m \u0111i nh\u01b0ng c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam s\u1ebd ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n \u0111\u00e1nh thu\u1ebf t\u1ea1i ngu\u1ed3n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ea1i sao doanh nghi\u1ec7p l\u1ed7 v\u1eabn b\u1ecb thanh tra chuy\u1ec3n gi\u00e1?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"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. 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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.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\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?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 th\u1ec3 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. 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Theo \u0111i\u1ec3m l Kho\u1ea3n 2 \u0110i\u1ec1u 5, n\u1ebfu c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh kho\u1ea3n vay ng\u00e2n h\u00e0ng cho doanh nghi\u1ec7p, hai th\u1ef1c th\u1ec3 n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Khi \u0111\u00f3, giao d\u1ecbch vay v\u1ed1n ng\u00e2n h\u00e0ng tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chi ph\u00ed l\u00e3i vay s\u1ebd b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c 30% EBITDA. MAN s\u1ebd gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n c\u00e1c m\u1ed1i quan h\u1ec7 \u1ea9n n\u00e0y \u0111\u1ec3 k\u00ea khai \u0111\u00fang.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf do h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u, ch\u00fang t\u00f4i c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i ho\u1eb7c kh\u1edfi ki\u1ec7n h\u00e0nh ch\u00ednh. Tuy nhi\u00ean, kh\u1ea3 n\u0103ng th\u1eafng ki\u1ec7n th\u01b0\u1eddng r\u1ea5t th\u1ea5p n\u1ebfu h\u1ed3 s\u01a1 g\u1ed1c c\u1ee7a doanh nghi\u1ec7p thi\u1ebfu t\u00ednh khoa h\u1ecdc v\u00e0 kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u \u0111\u1ed1i s\u00e1nh chu\u1ea9n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Pillar Two \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf t\u1ed1i thi\u1ec3u 15% \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu l\u1edbn. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 \u0111\u1ed9ng l\u1ef1c chuy\u1ec3n l\u1ee3i nhu\u1eadn sang c\u00e1c thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf s\u1ebd gi\u1ea3m \u0111i nh\u01b0ng c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam s\u1ebd ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n \u0111\u00e1nh thu\u1ebf t\u1ea1i ngu\u1ed3n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 ph\u00e1t tri\u1ec3n v\u01b0\u1ee3t b\u1eadc, ng\u00e0nh Thu\u1ebf Vi\u1ec7t Nam n\u0103m 2026 \u0111\u00e3 b\u01b0\u1edbc sang m\u1ed9t k\u1ef7 nguy\u00ean m\u1edbi v\u1edbi vi\u1ec7c \u1ee9ng d\u1ee5ng AI v\u00e0 d\u1eef li\u1ec7u l\u1edbn (Big Data) \u0111\u1ec3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft [&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":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3706\/revisions"}],"predecessor-version":[{"id":3711,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3706\/revisions\/3711"}],"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}]}}