{"id":4071,"date":"2026-05-14T14:49:46","date_gmt":"2026-05-14T07:49:46","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4071"},"modified":"2026-05-14T14:49:46","modified_gmt":"2026-05-14T07:49:46","slug":"khi-nao-phai-lap-phu-luc-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/","title":{"rendered":"Khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft? C\u1eadp nh\u1eadt quy \u0111\u1ecbnh v\u00e0 r\u1ee7i ro tr\u1ecdng y\u1ebfu"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan Thu\u1ebf \u0111ang \u0111\u1ea9y m\u1ea1nh \u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn (Big Data) v\u00e0o c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro. V\u1ea5n \u0111\u1ec1 chuy\u1ec3n gi\u00e1 \u0111\u00e3 tr\u1edf th\u00e0nh &#8220;\u0111i\u1ec3m n\u00f3ng&#8221; trong m\u1ecdi k\u1ef3 thanh tra. Ch\u1ec9 c\u1ea7n ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i <\/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;\">, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c k\u00ea khai, n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro l\u1edbn n\u1ebfu x\u00e1c \u0111\u1ecbnh sai. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb, nh\u1eefng m\u1eabu bi\u1ec3u c\u1ea7n n\u1ed9p v\u00e0 r\u1ee7i ro tr\u1ecdng y\u1ebfu c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay, \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Tai_sao_doanh_nghiep_can_dac_biet_can_trong\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t c\u1ea9n tr\u1ecdng?<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Chinh_xac_khi_nao_phai_lap_phu_luc_giao_dich_lien_ket\" >Ch\u00ednh x\u00e1c khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Buoc_1_Xac_dinh_Quan_he_lien_ket_Dieu_5_Nghi_dinh_132\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh Quan h\u1ec7 li\u00ean k\u1ebft (\u0110i\u1ec1u 5, Ngh\u1ecb \u0111\u1ecbnh 132)<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Buoc_2_Phat_sinh_Giao_dich_lien_ket_thuc_te_trong_ky\" >B\u01b0\u1edbc 2: Ph\u00e1t sinh Giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c t\u1ebf trong k\u1ef3<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Chi_tiet_cac_loai_Phu_luc_phai_lap_Noi_dung_va_Mau_bieu\" >Chi ti\u1ebft c\u00e1c lo\u1ea1i Ph\u1ee5 l\u1ee5c ph\u1ea3i l\u1eadp: N\u1ed9i dung v\u00e0 M\u1eabu bi\u1ec3u<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Phu_luc_I_Mau_so_01_Thong_tin_ve_quan_he_lien_ket_va_giao_dich_lien_ket\" >Ph\u1ee5 l\u1ee5c I (M\u1eabu s\u1ed1 01): Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Phu_luc_II_Mau_so_02_Danh_muc_tai_lieu_cho_Ho_so_quoc_gia_Local_File\" >Ph\u1ee5 l\u1ee5c II (M\u1eabu s\u1ed1 02): Danh m\u1ee5c t\u00e0i li\u1ec7u cho H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Phu_luc_III_Mau_so_03_Danh_muc_tai_lieu_cho_Ho_so_toan_cau_Master_File\" >Ph\u1ee5 l\u1ee5c III (M\u1eabu s\u1ed1 03): Danh m\u1ee5c t\u00e0i li\u1ec7u cho H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Phu_luc_IV_Mau_so_04_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >Ph\u1ee5 l\u1ee5c IV (M\u1eabu s\u1ed1 04): B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Cac_truong_hop_mien_tru_va_nhung_hieu_lam_can_tranh\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb v\u00e0 nh\u1eefng hi\u1ec3u l\u1ea7m c\u1ea7n tr\u00e1nh<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Mien_lap_Ho_so_xac_dinh_gia_nhung_van_phai_nop_Phu_luc_I\" >Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p Ph\u1ee5 l\u1ee5c I<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Mien_hoan_toan_viec_ke_khai_Phu_luc_I\" >Mi\u1ec5n ho\u00e0n to\u00e0n vi\u1ec7c k\u00ea khai Ph\u1ee5 l\u1ee5c I<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Rui_ro_trong_yeu_khi_khong_xac_dinh_dung_khi_nao_phai_lap_phu_luc_giao_dich_lien_ket\" >R\u1ee7i ro tr\u1ecdng y\u1ebfu khi kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Bi_loai_tru_chi_phi_lai_vay_Khong_che_30_EBITDA\" >B\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay (Kh\u1ed1ng ch\u1ebf 30% EBITDA)<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Mat_quyen_tu_quyet_dinh_gia_va_bi_An_dinh_thue\" >M\u1ea5t quy\u1ec1n t\u1ef1 quy\u1ebft \u0111\u1ecbnh gi\u00e1 v\u00e0 b\u1ecb \u1ea4n \u0111\u1ecbnh thu\u1ebf<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Phat_vi_pham_hanh_chinh_va_anh_huong_uy_tin_doanh_nghiep\" >Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 \u1ea3nh h\u01b0\u1edfng uy t\u00edn doanh nghi\u1ec7p<\/a><\/li><\/ul><\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Khi_nao_phai_lap_phu_luc_giao_dich_lien_ket_Checklist_cho_ke_toan\" >Khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft? Checklist cho k\u1ebf to\u00e1n<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Nhung_cau_hoi_thuong_gap\" >Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Cong_ty_toi_vay_tien_cua_Giam_doc_voi_lai_suat_0_vay_co_can_biet_khi_nao_phai_lap_phu_luc_giao_dich_lien_ket_khong\" >C\u00f4ng ty t\u00f4i vay ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c v\u1edbi l\u00e3i su\u1ea5t 0%, v\u1eady c\u00f3 c\u1ea7n bi\u1ebft khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Doanh_thu_chi_co_10_ty_dong_co_can_quan_tam_khi_nao_phai_lap_phu_luc_giao_dich_lien_ket\" >Doanh thu ch\u1ec9 c\u00f3 10 t\u1ef7 \u0111\u1ed3ng, c\u00f3 c\u1ea7n quan t\u00e2m khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Nop_to_khai_quyet_toan_TNDN_ma_quen_dinh_kem_Phu_luc_thi_co_sao_khong\" >N\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n TNDN m\u00e0 qu\u00ean \u0111\u00ednh k\u00e8m Ph\u1ee5 l\u1ee5c th\u00ec c\u00f3 sao kh\u00f4ng?<\/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\/khi-nao-phai-lap-phu-luc-giao-dich-lien-ket\/#Ket_luan_va_khuyen_nghi\" >K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/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\/khi-nao-phai-lap-phu-luc-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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_dac_biet_can_trong\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t c\u1ea9n tr\u1ecdng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4075\" aria-describedby=\"caption-attachment-4075\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4075\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-va-ly-do-doanh-nghiep-can-dac-biet-can-trong.jpg\" alt=\"Khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t c\u1ea9n tr\u1ecdng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-va-ly-do-doanh-nghiep-can-dac-biet-can-trong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-va-ly-do-doanh-nghiep-can-dac-biet-can-trong-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-va-ly-do-doanh-nghiep-can-dac-biet-can-trong-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-va-ly-do-doanh-nghiep-can-dac-biet-can-trong-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-va-ly-do-doanh-nghiep-can-dac-biet-can-trong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4075\" class=\"wp-caption-text\">Khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t c\u1ea9n tr\u1ecdng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, ng\u00e0nh Thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u li\u00ean th\u00f4ng gi\u1eefa T\u1ed5ng c\u1ee5c Thu\u1ebf, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p c\u01a1 quan ch\u1ee9c n\u0103ng nh\u1eadn di\u1ec7n c\u00e1c m\u1ed1i quan h\u1ec7 ng\u1ea7m ho\u1eb7c c\u00e1c giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 li\u00ean quan ch\u1ec9 b\u1eb1ng m\u1ed9t v\u00e0i c\u00e2u l\u1ec7nh truy v\u1ea5n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf cho th\u1ea5y, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn l\u1ea7m t\u01b0\u1edfng r\u1eb1ng ch\u1ec9 nh\u1eefng t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia hay doanh nghi\u1ec7p FDI m\u1edbi thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh. \u0110\u00e2y l\u00e0 quan ni\u1ec7m sai l\u1ea7m c\u1ef1c k\u1ef3 nguy hi\u1ec3m. Ch\u1ec9 c\u1ea7n doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c m\u1ed1i quan h\u1ec7 kinh t\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, vi\u1ec7c hi\u1ec3u r\u00f5 khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 tr\u00e1nh nh\u1eefng r\u1ee7i ro t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_xac_khi_nao_phai_lap_phu_luc_giao_dich_lien_ket\"><\/span><b>Ch\u00ednh x\u00e1c khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4074\" aria-describedby=\"caption-attachment-4074\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4074\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-va-cach-xac-dinh-nhan-dien.jpg\" alt=\"Khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh nh\u1eadn di\u1ec7n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-va-cach-xac-dinh-nhan-dien.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-va-cach-xac-dinh-nhan-dien-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-va-cach-xac-dinh-nhan-dien-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-va-cach-xac-dinh-nhan-dien-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-va-cach-xac-dinh-nhan-dien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4074\" class=\"wp-caption-text\">Khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh nh\u1eadn di\u1ec7n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n quy tr\u00ecnh ki\u1ec3m tra 02 b\u01b0\u1edbc d\u1ef1a tr\u00ean Quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 Giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_Quan_he_lien_ket_Dieu_5_Nghi_dinh_132\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh Quan h\u1ec7 li\u00ean k\u1ebft (\u0110i\u1ec1u 5, Ngh\u1ecb \u0111\u1ecbnh 132)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft. M\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi m\u1ed9t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n kh\u00e1c n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn sau:<\/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 tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp: M\u1ed9t b\u00ean n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay n\u1ee3 v\u00e0 cho vay (Tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t): Doanh nghi\u1ec7p n\u00e0y cho doanh nghi\u1ec7p kia vay ho\u1eb7c b\u1ea3o l\u00e3nh kho\u1ea3n vay d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o, v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \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 gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u h\u00e0nh v\u00e0 ki\u1ec3m so\u00e1t: M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o, n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1eb7c hai doanh nghi\u1ec7p c\u00f9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh b\u1edfi nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, b\u1ed1 m\u1eb9, con c\u00e1i&#8230;).<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><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.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phat_sinh_Giao_dich_lien_ket_thuc_te_trong_ky\"><\/span><b>B\u01b0\u1edbc 2: Ph\u00e1t sinh Giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c t\u1ebf trong k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t xem trong n\u0103m t\u00e0i ch\u00ednh c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch sau v\u1edbi b\u00ean li\u00ean k\u1ebft hay kh\u00f4ng:<\/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, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p, nh\u1eadn d\u1ecbch v\u1ee5 (ph\u00ed qu\u1ea3n l\u00fd, ph\u00ed t\u01b0 v\u1ea5n, ph\u00ed kho b\u00e3i, nh\u00e2n s\u1ef1&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho vay, \u0111i vay, h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh (k\u1ec3 c\u1ea3 vay l\u00e3i su\u1ea5t 0% ho\u1eb7c kh\u00f4ng thu l\u00e3i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (th\u01b0\u01a1ng hi\u1ec7u, b\u1ea3n quy\u1ec1n, b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i n\u1eafm v\u1eefng khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft ngay khi c\u00f3 ph\u00e1t sinh \u00edt nh\u1ea5t 01 giao d\u1ecbch n\u00eau tr\u00ean v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_cac_loai_Phu_luc_phai_lap_Noi_dung_va_Mau_bieu\"><\/span><b>Chi ti\u1ebft c\u00e1c lo\u1ea1i Ph\u1ee5 l\u1ee5c ph\u1ea3i l\u1eadp: N\u1ed9i dung v\u00e0 M\u1eabu bi\u1ec3u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi \u0111i\u1ec3m khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 k\u00ea khai \u0111\u00ednh k\u00e8m T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, bao g\u1ed3m 04 m\u1eabu bi\u1ec3u sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phu_luc_I_Mau_so_01_Thong_tin_ve_quan_he_lien_ket_va_giao_dich_lien_ket\"><\/span><b>Ph\u1ee5 l\u1ee5c I (M\u1eabu s\u1ed1 01): Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ee5 l\u1ee5c quan tr\u1ecdng nh\u1ea5t v\u00e0 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng. N\u00f3 ch\u1ee9a \u0111\u1ef1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb c\u00e1c giao d\u1ecbch mua v\u00e0o, b\u00e1n ra c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb giao d\u1ecbch theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phu_luc_II_Mau_so_02_Danh_muc_tai_lieu_cho_Ho_so_quoc_gia_Local_File\"><\/span><b>Ph\u1ee5 l\u1ee5c II (M\u1eabu s\u1ed1 02): Danh m\u1ee5c t\u00e0i li\u1ec7u cho H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p k\u00ea khai danh m\u1ee5c c\u00e1c th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh, chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n v\u00e0 c\u00e1c ph\u00e2n t\u00edch so s\u00e1nh \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh kh\u00e1ch quan c\u1ee7a gi\u00e1 giao d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phu_luc_III_Mau_so_03_Danh_muc_tai_lieu_cho_Ho_so_toan_cau_Master_File\"><\/span><b>Ph\u1ee5 l\u1ee5c III (M\u1eabu s\u1ed1 03): Danh m\u1ee5c t\u00e0i li\u1ec7u cho H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai c\u00e1c th\u00f4ng tin chung v\u1ec1 t\u1eadp \u0111o\u00e0n (n\u1ebfu l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia), s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn to\u00e0n c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phu_luc_IV_Mau_so_04_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>Ph\u1ee5 l\u1ee5c IV (M\u1eabu s\u1ed1 04): B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00e0nh ri\u00eang cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean. Vi\u1ec7c hi\u1ec3u khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft m\u1eabu s\u1ed1 04 \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u t\u1eeb c\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/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\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_mien_tru_va_nhung_hieu_lam_can_tranh\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb v\u00e0 nh\u1eefng hi\u1ec3u l\u1ea7m c\u1ea7n tr\u00e1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh MAN &#8211; Master Accountant Network <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-chuyen-gia\/\"><span style=\"font-weight: 400;\">t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/span><\/a><span style=\"font-weight: 400;\">, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb ph\u1ea1t do hi\u1ec3u sai v\u1ec1 vi\u1ec7c khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 khi n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n. C\u00f3 2 c\u1ea5p \u0111\u1ed9 mi\u1ec5n tr\u1eeb doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_lap_Ho_so_xac_dinh_gia_nhung_van_phai_nop_Phu_luc_I\"><\/span><b>Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p Ph\u1ee5 l\u1ee5c I<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia (Ph\u1ee5 l\u1ee5c II) v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Ph\u1ee5 l\u1ee5c III) n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng V\u00c0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh 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 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (EBIT\/Doanh thu) t\u1ea1i c\u00e1c l\u0129nh v\u1ef1c: Ph\u00e2n ph\u1ed1i (t\u1eeb 5%), S\u1ea3n xu\u1ea5t (t\u1eeb 10%), Gia c\u00f4ng (t\u1eeb 15%).<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_hoan_toan_viec_ke_khai_Phu_luc_I\"><\/span><b>Mi\u1ec5n ho\u00e0n to\u00e0n vi\u1ec7c k\u00ea khai Ph\u1ee5 l\u1ee5c I<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 130\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 k\u00ea khai t\u00e0i s\u1ea3n l\u1ea7n \u0111\u1ea7u, k\u00ea khai b\u1ed5 sung ho\u1eb7c k\u00ea khai ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c c\u00e1n b\u1ed9. Vi\u1ec7c mi\u1ec5n k\u00ea khai ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u1ea3nh b\u1ea3o:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf theo \u0111\u1ecba b\u00e0n ho\u1eb7c ng\u00e0nh ngh\u1ec1), doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n v\u00e0 ph\u1ea3i t\u00ecm hi\u1ec3u khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 n\u1ed9p \u0111\u00fang h\u1ea1n, kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n tr\u1eeb n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_trong_yeu_khi_khong_xac_dinh_dung_khi_nao_phai_lap_phu_luc_giao_dich_lien_ket\"><\/span><b>R\u1ee7i ro tr\u1ecdng y\u1ebfu khi kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4073\" aria-describedby=\"caption-attachment-4073\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4073\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-trong-yeu-khi-khong-xac-dinh-dung-khi-nao-phai-lap-phu-luc-giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro tr\u1ecdng y\u1ebfu khi kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-trong-yeu-khi-khong-xac-dinh-dung-khi-nao-phai-lap-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-trong-yeu-khi-khong-xac-dinh-dung-khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-trong-yeu-khi-khong-xac-dinh-dung-khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-trong-yeu-khi-khong-xac-dinh-dung-khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-trong-yeu-khi-khong-xac-dinh-dung-khi-nao-phai-lap-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4073\" class=\"wp-caption-text\">R\u1ee7i ro tr\u1ecdng y\u1ebfu khi kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c b\u1ecf s\u00f3t ho\u1eb7c k\u00ea khai sai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft trong n\u0103m 2026 l\u00e0 c\u1ef1c k\u1ef3 nghi\u00eam tr\u1ecdng:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bi_loai_tru_chi_phi_lai_vay_Khong_che_30_EBITDA\"><\/span><b>B\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay (Kh\u1ed1ng ch\u1ebf 30% EBITDA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132, t\u1ed5ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay) \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% EBITDA.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 k\u00ea khai \u0111\u00fang, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf ho\u00e0n to\u00e0n, d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u0103ng v\u1ecdt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo nh\u01b0ng kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mat_quyen_tu_quyet_dinh_gia_va_bi_An_dinh_thue\"><\/span><b>M\u1ea5t quy\u1ec1n t\u1ef1 quy\u1ebft \u0111\u1ecbnh gi\u00e1 v\u00e0 b\u1ecb \u1ea4n \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, c\u01a1 quan Thu\u1ebf c\u00f3 quy\u1ec1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1 giao d\u1ecbch ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i b\u1ecf c\u00e1c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. Khi b\u1ecb \u1ea5n \u0111\u1ecbnh, doanh nghi\u1ec7p g\u1ea7n nh\u01b0 kh\u00f4ng c\u00f3 c\u01a1 h\u1ed9i gi\u1ea3i tr\u00ecnh hay khi\u1ebfu n\u1ea1i v\u00ec h\u1ed3 s\u01a1 ban \u0111\u1ea7u \u0111\u00e3 vi ph\u1ea1m t\u00ednh tu\u00e2n th\u1ee7 v\u1ec1 th\u1eddi \u0111i\u1ec3m khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_vi_pham_hanh_chinh_va_anh_huong_uy_tin_doanh_nghiep\"><\/span><b>Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 \u1ea3nh h\u01b0\u1edfng uy t\u00edn doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t cho h\u00e0nh vi ch\u1eadm n\u1ed9p ho\u1eb7c thi\u1ebfu ph\u1ee5 l\u1ee5c c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng cho m\u1ed7i m\u1eabu bi\u1ec3u. Quan tr\u1ecdng h\u01a1n, doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1ebfp h\u1ea1ng &#8220;R\u1ee7i ro cao&#8221; tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb thanh tra th\u01b0\u1eddng xuy\u00ean h\u01a1n trong c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_phai_lap_phu_luc_giao_dich_lien_ket_Checklist_cho_ke_toan\"><\/span><b>Khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft? Checklist cho k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng bao gi\u1edd ph\u1ea3i lo l\u1eafng v\u1ec1 vi\u1ec7c khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 quy tr\u00ecnh sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p: Ph\u1ee5 l\u1ee5c ph\u1ea3i n\u1ed9p c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. H\u1ea1n ch\u00f3t th\u01b0\u1eddng l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng c\u1ee5 k\u00ea khai: S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m HTKK (H\u1ed7 tr\u1ee3 k\u00ea khai) phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t. T\u1ea1i \u0111\u00e2y, c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean Ph\u1ee5 l\u1ee5c I s\u1ebd t\u1ef1 \u0111\u1ed9ng li\u00ean k\u1ebft v\u1edbi m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef h\u1ed3 s\u01a1: D\u00f9 doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u01b0ng c\u00e1c b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef c\u1ea9n th\u1eadn \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n) k\u1ef9 l\u01b0\u1ee1ng v\u00e0 c\u1ea9n th\u1eadn. Ph\u1ea3i l\u1eadp t\u1ee9c xu\u1ea5t v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra ki\u1ec3m tra.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap\"><\/span><b>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/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=\"Cong_ty_toi_vay_tien_cua_Giam_doc_voi_lai_suat_0_vay_co_can_biet_khi_nao_phai_lap_phu_luc_giao_dich_lien_ket_khong\"><\/span>C\u00f4ng ty t\u00f4i vay ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c v\u1edbi l\u00e3i su\u1ea5t 0%, v\u1eady c\u00f3 c\u1ea7n bi\u1ebft khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. N\u1ebfu Gi\u00e1m \u0111\u1ed1c n\u1eafm gi\u1eef tr\u00ean 25% v\u1ed1n l\u00e0 b\u00ean li\u00ean k\u1ebft. Giao d\u1ecbch vay m\u01b0\u1ee3n d\u00f9 l\u00e3i su\u1ea5t 0% c\u0169ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. V\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, chi ti\u1ebft v\u00ec m\u1ee9c l\u00e3i su\u1ea5t kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp.                    <\/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_thu_chi_co_10_ty_dong_co_can_quan_tam_khi_nao_phai_lap_phu_luc_giao_dich_lien_ket\"><\/span>Doanh thu ch\u1ec9 c\u00f3 10 t\u1ef7 \u0111\u1ed3ng, c\u00f3 c\u1ea7n quan t\u00e2m khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ng\u01b0\u1ee1ng 50 t\u1ef7 ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, ch\u1ee9 kh\u00f4ng mi\u1ec5n l\u1eadp Ph\u1ee5 l\u1ee5c I. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I b\u00ecnh th\u01b0\u1eddng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nop_to_khai_quyet_toan_TNDN_ma_quen_dinh_kem_Phu_luc_thi_co_sao_khong\"><\/span>N\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n TNDN m\u00e0 qu\u00ean \u0111\u00ednh k\u00e8m Ph\u1ee5 l\u1ee5c th\u00ec c\u00f3 sao 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 c\u1ea7n n\u1ed9p b\u1ed5 sung ngay l\u1eadp t\u1ee9c. Tuy nhi\u00ean, vi\u1ec7c n\u1ed9p sau th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n v\u1eabn b\u1ecb t\u00ednh l\u00e0 vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u00f3 th\u1ec3 l\u00e0m t\u0103ng r\u1ee7i ro b\u1ecb thanh tra t\u1ea1i ch\u1ed7. Vi\u1ec7c b\u1ed5 sung c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t s\u1ebd h\u1ea1n ch\u1ebf m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00e1ng c\u00f3.                    <\/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\": \"C\u00f4ng ty t\u00f4i vay ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c v\u1edbi l\u00e3i su\u1ea5t 0%, v\u1eady c\u00f3 c\u1ea7n bi\u1ebft khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. N\u1ebfu Gi\u00e1m \u0111\u1ed1c n\u1eafm gi\u1eef tr\u00ean 25% v\u1ed1n l\u00e0 b\u00ean li\u00ean k\u1ebft. Giao d\u1ecbch vay m\u01b0\u1ee3n d\u00f9 l\u00e3i su\u1ea5t 0% c\u0169ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. V\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, chi ti\u1ebft v\u00ec m\u1ee9c l\u00e3i su\u1ea5t kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp.\"\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\": \"Doanh thu ch\u1ec9 c\u00f3 10 t\u1ef7 \u0111\u1ed3ng, c\u00f3 c\u1ea7n quan t\u00e2m khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Ng\u01b0\u1ee1ng 50 t\u1ef7 ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, ch\u1ee9 kh\u00f4ng mi\u1ec5n l\u1eadp Ph\u1ee5 l\u1ee5c I. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I b\u00ecnh th\u01b0\u1eddng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n TNDN m\u00e0 qu\u00ean \u0111\u00ednh k\u00e8m Ph\u1ee5 l\u1ee5c th\u00ec c\u00f3 sao 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 c\u1ea7n n\u1ed9p b\u1ed5 sung ngay l\u1eadp t\u1ee9c. Tuy nhi\u00ean, vi\u1ec7c n\u1ed9p sau th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n v\u1eabn b\u1ecb t\u00ednh l\u00e0 vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u00f3 th\u1ec3 l\u00e0m t\u0103ng r\u1ee7i ro b\u1ecb thanh tra t\u1ea1i ch\u1ed7. Vi\u1ec7c b\u1ed5 sung c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t s\u1ebd h\u1ea1n ch\u1ebf m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00e1ng c\u00f3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c khi n\u00e0o ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc \u0111i \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t trong qu\u1ea3n tr\u1ecb thu\u1ebf hi\u1ec7n \u0111\u1ea1i. Trong n\u0103m 2026, s\u1ef1 ch\u1ee7 \u0111\u1ed9ng v\u00e0 minh b\u1ea1ch l\u00e0 l\u00e1 ch\u1eafn t\u1ed1t nh\u1ea5t cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00ean r\u00e0 so\u00e1t c\u00e1c quan h\u1ec7 li\u00ean k\u1ebft theo qu\u00fd thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn cu\u1ed1i n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 t\u00ednh to\u00e1n ng\u01b0\u1ee1ng 30% EBITDA \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng d\u00f2ng ti\u1ec1n n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p (chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, ph\u00ed qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n), n\u00ean ch\u1ee7 \u0111\u1ed9ng tham v\u1ea5n <\/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 t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p v\u00e0 c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 chu\u1ea9n m\u1ef1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan Thu\u1ebf \u0111ang \u0111\u1ea9y m\u1ea1nh \u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn (Big Data) v\u00e0o c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro. V\u1ea5n \u0111\u1ec1 chuy\u1ec3n gi\u00e1 \u0111\u00e3 tr\u1edf th\u00e0nh &#8220;\u0111i\u1ec3m n\u00f3ng&#8221; trong m\u1ecdi k\u1ef3 thanh tra. Ch\u1ec9 c\u1ea7n ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4072,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4071","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\/4071","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=4071"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4071\/revisions"}],"predecessor-version":[{"id":4076,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4071\/revisions\/4076"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4072"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}