{"id":4094,"date":"2026-05-15T11:44:49","date_gmt":"2026-05-15T04:44:49","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4094"},"modified":"2026-05-15T11:44:49","modified_gmt":"2026-05-15T04:44:49","slug":"giam-doc-cho-cong-ty-muon-tien-khong-lay-lai","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/","title":{"rendered":"Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i th\u00ec c\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf TNCN kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SME), vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n t\u1eeb ch\u00ednh nh\u1eefng ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh l\u00e0 k\u1ecbch b\u1ea3n r\u1ea5t ph\u1ed5 bi\u1ebfn. Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p, Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i \u0111\u1ec3 h\u1ed7 tr\u1ee3 d\u00f2ng ti\u1ec1n t\u1ee9c th\u1eddi, gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb. Tuy nhi\u00ean, d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a c\u01a1 quan thu\u1ebf, giao d\u1ecbch mang t\u00ednh h\u1ed7 tr\u1ee3 n\u00e0y l\u1ea1i ti\u1ec1m \u1ea9n nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 truy thu thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c c\u0103n c\u1ee9 quy \u0111\u1ecbnh \u0111\u1ec3 gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc: Li\u1ec7u Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i c\u00f3 th\u1ef1c s\u1ef1 gi\u00fap c\u00f4ng ty ti\u1ebft ki\u1ec7m chi ph\u00ed, hay s\u1ebd d\u1eabn \u0111\u1ebfn m\u1ed9t kho\u1ea3n ph\u1ea1t thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3?<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/#Thuc_trang_thuc_te_ve_viec_Giam_doc_cho_cong_ty_muon_tien_khong_lay_lai\" >Th\u1ef1c tr\u1ea1ng th\u1ef1c t\u1ebf v\u1ec1 vi\u1ec7c Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i<\/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\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/#Cac_truong_hop_bi_an_dinh_thue_TNCN_khi_Giam_doc_cho_cong_ty_muon_tien_khong_lay_lai\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf TNCN khi Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/#Tai_sao_Giam_doc_cho_cong_ty_muon_tien_khong_lay_lai_duoc_coi_la_giao_dich_lien_ket\" >T\u1ea1i sao Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i \u0111\u01b0\u1ee3c coi l\u00e0 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/#Dinh_nghia_cac_ben_co_quan_he_lien_ket\" >\u0110\u1ecbnh ngh\u0129a c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/#Tieu_chi_xac_dinh_vay_von_trong_quan_he_lien_ket\" >Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh vay v\u1ed1n trong quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/#An_dinh_thue_TNCN_khi_Giam_doc_cho_cong_ty_muon_tien_khong_lay_lai_phat_sinh\" >\u1ea4n \u0111\u1ecbnh thu\u1ebf TNCN khi Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i ph\u00e1t sinh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/#Cach_xac_dinh_thu_nhap_tinh_thue\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/#Rui_ro_va_he_luy_khi_Giam_doc_cho_cong_ty_muon_tien_khong_lay_lai_trong_thuc_te_quyet_toan\" >R\u1ee7i ro v\u00e0 h\u1ec7 l\u1ee5y khi Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i trong th\u1ef1c t\u1ebf quy\u1ebft to\u00e1n<\/a><\/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\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/#Loi_khuyen_toi_uu_cho_doanh_nghiep\" >L\u1eddi khuy\u00ean t\u1ed1i \u01b0u cho doanh nghi\u1ec7p<\/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\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_trang_thuc_te_ve_viec_Giam_doc_cho_cong_ty_muon_tien_khong_lay_lai\"><\/span><b>Th\u1ef1c tr\u1ea1ng th\u1ef1c t\u1ebf v\u1ec1 vi\u1ec7c Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4099\" aria-describedby=\"caption-attachment-4099\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4099\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thuc-trang-thuc-te-ve-viec-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai.jpg\" alt=\"Th\u1ef1c tr\u1ea1ng th\u1ef1c t\u1ebf v\u1ec1 vi\u1ec7c Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thuc-trang-thuc-te-ve-viec-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thuc-trang-thuc-te-ve-viec-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thuc-trang-thuc-te-ve-viec-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thuc-trang-thuc-te-ve-viec-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thuc-trang-thuc-te-ve-viec-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4099\" class=\"wp-caption-text\">Th\u1ef1c tr\u1ea1ng th\u1ef1c t\u1ebf v\u1ec1 vi\u1ec7c Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng, vi\u1ec7c ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n ng\u00e2n h\u00e0ng \u0111\u00f4i khi g\u1eb7p kh\u00f3 kh\u0103n do th\u1ee7 t\u1ee5c r\u01b0\u1eddm r\u00e0 ho\u1eb7c y\u00eau c\u1ea7u t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p cao. Khi \u0111\u00f3, ph\u01b0\u01a1ng \u00e1n Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn. \u0110\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00e1c kho\u1ea3n vay t\u1ea1m th\u1eddi gi\u1eefa c\u00e1 nh\u00e2n n\u1eafm quy\u1ec1n \u0111i\u1ec1u h\u00e0nh v\u00e0 ph\u00e1p nh\u00e2n l\u00e0 doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t d\u00e2n s\u1ef1, theo B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1, vi\u1ec7c th\u1ecfa thu\u1eadn m\u1ee9c l\u00e3i su\u1ea5t 0% ho\u00e0n to\u00e0n d\u1ef1a tr\u00ean s\u1ef1 t\u1ef1 nguy\u1ec7n c\u1ee7a c\u00e1c b\u00ean. Tuy nhi\u00ean, trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u00e2y l\u00e0 m\u1ed9t giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9. C\u01a1 quan thu\u1ebf th\u01b0\u1eddng ch\u00fa tr\u1ecdng ki\u1ec3m tra c\u00e1c kho\u1ea3n vay n\u00e0y trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf v\u00ec ch\u00fang c\u00f3 d\u1ea5u hi\u1ec7u kh\u00f4ng tu\u00e2n th\u1ee7 gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c gi\u1ea3m thi\u1ec3u ngh\u0129a v\u1ee5 thu\u1ebf. C\u00e2u h\u1ecfi l\u1edbn nh\u1ea5t \u0111\u1eb7t ra l\u00e0: Khi c\u01a1 quan thu\u1ebf thanh tra, h\u1ecd c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c l\u00e3i su\u1ea5t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng l\u00e3i su\u1ea5t cho vay tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN 5% \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho vay hay kh\u00f4ng? \u0110\u1ec3 tr\u1ea3 l\u1eddi, c\u00f9ng MAN &#8211; Master Accountant Network c\u1ea7n \u0111i s\u00e2u v\u00e0o quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_bi_an_dinh_thue_TNCN_khi_Giam_doc_cho_cong_ty_muon_tien_khong_lay_lai\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf TNCN khi Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4098\" aria-describedby=\"caption-attachment-4098\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4098\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-bi-an-dinh-thue-TNCN-khi-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf TNCN khi Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-bi-an-dinh-thue-TNCN-khi-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-bi-an-dinh-thue-TNCN-khi-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-bi-an-dinh-thue-TNCN-khi-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-bi-an-dinh-thue-TNCN-khi-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-bi-an-dinh-thue-TNCN-khi-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4098\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf TNCN khi Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c v\u00ec sao t\u00ecnh hu\u1ed1ng Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i l\u1ea1i n\u1eb1m trong di\u1ec7n b\u1ecb ki\u1ec3m so\u00e1t nghi\u00eam ng\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, c\u00f3 12 tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi ph\u1ea1m v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi ph\u1ea1m v\u1ec1 khai thu\u1ebf: Kh\u00f4ng khai thu\u1ebf ho\u1eb7c k\u00ea khai thu\u1ebf kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu h\u1ee5t h\u1ed3 s\u01a1 b\u1ed5 sung: Kh\u00f4ng n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c \u0111\u00e3 b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, ch\u00ednh x\u00e1c c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t trong k\u1ebf to\u00e1n: Kh\u00f4ng ph\u1ea3n \u00e1nh ho\u1eb7c ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu ch\u1ee9ng t\u1eeb t\u00e0i li\u1ec7u: Kh\u00f4ng xu\u1ea5t tr\u00ecnh s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ea5p h\u00e0nh ki\u1ec3m tra: Kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd quy\u1ebft \u0111\u1ecbnh (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e3n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ea5p h\u00e0nh thanh tra: Kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd quy\u1ebft \u0111\u1ecbnh (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e3n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch kh\u00f4ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng: Mua, b\u00e1n, trao \u0111\u1ed5i v\u00e0 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p: Mua, trao \u0111\u1ed5i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n m\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 c\u00f3 th\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ea5u hi\u1ec7u t\u1ea9u t\u00e1n t\u00e0i s\u1ea3n: C\u00f3 d\u1ea5u hi\u1ec7u b\u1ecf tr\u1ed1n ho\u1eb7c ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch sai b\u1ea3n ch\u1ea5t: Th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kh\u00f4ng \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t kinh t\u1ebf, kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi ph\u1ea1m v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft: Kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong t\u00ecnh hu\u1ed1ng Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i, \u0111i\u1ec3m c\u1ea7n ch\u00fa \u00fd nh\u1ea5t ch\u00ednh l\u00e0 tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch kh\u00f4ng tu\u00e2n th\u1ee7 theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_Giam_doc_cho_cong_ty_muon_tien_khong_lay_lai_duoc_coi_la_giao_dich_lien_ket\"><\/span><b>T\u1ea1i sao Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4097\" aria-describedby=\"caption-attachment-4097\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4097\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ly-do-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-duoc-coi-la-giao-dich-lien-ket.jpg\" alt=\"L\u00fd do Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ly-do-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-duoc-coi-la-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ly-do-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-duoc-coi-la-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ly-do-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-duoc-coi-la-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ly-do-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-duoc-coi-la-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ly-do-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-duoc-coi-la-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4097\" class=\"wp-caption-text\">L\u00fd do Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t giao d\u1ecbch c\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf hay kh\u00f4ng, tr\u01b0\u1edbc h\u1ebft ph\u1ea3i x\u00e1c \u0111\u1ecbnh xem c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng. C\u0103n c\u1ee9 <\/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\">\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, nh\u1eefng ti\u00eau ch\u00ed c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u1ecbnh danh m\u1ed1i quan h\u1ec7 n\u00e0y v\u00e0 \u00e1p d\u1ee5ng v\u00e0o tr\u01b0\u1eddng h\u1ee3p Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i.<\/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, c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (b\u00ean li\u00ean k\u1ebft) l\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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=\"Tieu_chi_xac_dinh_vay_von_trong_quan_he_lien_ket\"><\/span><b>Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh vay v\u1ed1n trong 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;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec3m g Kho\u1ea3n 2 \u0110i\u1ec1u 5 r\u1eb1ng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cDoanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh.&#8221;<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, khi x\u00e9t t\u00ecnh hu\u1ed1ng Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i, ch\u00fang ta th\u1ea5y r\u00f5 t\u00ednh ch\u1ea5t li\u00ean k\u1ebft qua hai y\u1ebfu t\u1ed1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng: Gi\u00e1m \u0111\u1ed1c l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 gi\u00e1 tr\u1ecb giao d\u1ecbch: N\u1ebfu kho\u1ea3n ti\u1ec1n m\u01b0\u1ee3n n\u00e0y chi\u1ebfm t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean, th\u00ec \u0111\u00e2y ch\u00ednh x\u00e1c l\u00e0 m\u1ed9t giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi vi\u1ec7c c\u00f4ng ty vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch vay v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p. Do \u0111\u00f3, giao d\u1ecbch n\u00e0y thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. H\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd l\u00e0 m\u1ecdi th\u1ecfa thu\u1eadn v\u1ec1 l\u00e3i su\u1ea5t ph\u1ea3i tu\u00e2n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"An_dinh_thue_TNCN_khi_Giam_doc_cho_cong_ty_muon_tien_khong_lay_lai_phat_sinh\"><\/span><b>\u1ea4n \u0111\u1ecbnh thu\u1ebf TNCN khi Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i ph\u00e1t sinh<\/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\u00e2y l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c th\u1ecfa thu\u1eadn l\u00e3i su\u1ea5t 0% \u0111\u01b0\u1ee3c xem l\u00e0 h\u00e0nh vi kh\u00f4ng tu\u00e2n th\u1ee7 gi\u00e1 giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng. L\u00fac n\u00e0y, c\u0103n c\u1ee9 theo Kho\u1ea3n 12 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c l\u00e3i su\u1ea5t cho kho\u1ea3n vay \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_thu_nhap_tinh_thue\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, quy \u0111\u1ecbnh v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf: L\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vay v\u1ed1n. Trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u1ea5n \u0111\u1ecbnh, thu nh\u1eadp t\u00ednh thu\u1ebf ch\u00ednh l\u00e0 s\u1ed1 ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n d\u1ef1a tr\u00ean m\u1ee9c l\u00e3i su\u1ea5t \u1ea5n \u0111\u1ecbnh (th\u01b0\u1eddng l\u1ea5y theo l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t: \u00c1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 5%.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3 c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u1ea5n \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t 5%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u \u0111\u00e1ng l\u01b0u \u00fd l\u00e0 ngay c\u1ea3 khi th\u1ef1c t\u1ebf Gi\u00e1m \u0111\u1ed1c kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i nh\u01b0ng v\u00ec \u0111\u00e2y l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kh\u00f4ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u01a1 quan thu\u1ebf v\u1eabn coi kho\u1ea3n l\u00e3i l\u1ebd ra ph\u1ea3i c\u00f3 \u0111\u00f3 l\u00e0 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n. Vi\u1ec7c Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i v\u00f4 h\u00ecnh trung t\u1ea1o ra m\u1ed9t kho\u1ea3n n\u1ee3 thu\u1ebf ti\u1ec1m \u1ea9n m\u00e0 c\u00e1 nh\u00e2n Gi\u00e1m \u0111\u1ed1c ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m chi tr\u1ea3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_va_he_luy_khi_Giam_doc_cho_cong_ty_muon_tien_khong_lay_lai_trong_thuc_te_quyet_toan\"><\/span><b>R\u1ee7i ro v\u00e0 h\u1ec7 l\u1ee5y khi Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i trong th\u1ef1c t\u1ebf quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4096\" aria-describedby=\"caption-attachment-4096\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4096\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-he-luy-khi-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-trong-thuc-te-quyet-toan.jpg\" alt=\"R\u1ee7i ro v\u00e0 h\u1ec7 l\u1ee5y khi Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i trong th\u1ef1c t\u1ebf quy\u1ebft to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-he-luy-khi-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-trong-thuc-te-quyet-toan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-he-luy-khi-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-trong-thuc-te-quyet-toan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-he-luy-khi-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-trong-thuc-te-quyet-toan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-he-luy-khi-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-trong-thuc-te-quyet-toan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-he-luy-khi-Giam-doc-cho-cong-ty-muon-tien-khong-lay-lai-trong-thuc-te-quyet-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4096\" class=\"wp-caption-text\">R\u1ee7i ro v\u00e0 h\u1ec7 l\u1ee5y khi Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i trong th\u1ef1c t\u1ebf quy\u1ebft to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i kh\u00f4ng ch\u1ec9 mang l\u1ea1i r\u1ee7i ro cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh m\u00e0 c\u00f2n g\u00e2y ra nh\u1eefng r\u1eafc r\u1ed1i l\u1edbn cho b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a 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;\">Truy thu thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p: \u0110\u00e2y l\u00e0 h\u1ec7 l\u1ee5y tr\u1ef1c ti\u1ebfp nh\u1ea5t. N\u1ebfu c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u00e0 ph\u00e1t hi\u1ec7n giao d\u1ecbch vay m\u01b0\u1ee3n n\u00e0y chi\u1ebfm tr\u00ean 10% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu m\u00e0 kh\u00f4ng t\u00ednh l\u00e3i, h\u1ecd s\u1ebd \u1ea5n \u0111\u1ecbnh l\u00e3i su\u1ea5t. S\u1ed1 thu\u1ebf TNCN 5% s\u1ebd b\u1ecb truy thu c\u1ed9ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh theo t\u1ef7 l\u1ec7 0.03%\/ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f3 kh\u0103n trong vi\u1ec7c gi\u1ea3i tr\u00ecnh chi ph\u00ed: N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u00f3 c\u00e1c kho\u1ea3n vay ng\u00e2n h\u00e0ng (c\u00f3 tr\u1ea3 l\u00e3i) nh\u01b0ng l\u1ea1i \u0111\u1ed3ng th\u1eddi nh\u1eadn kho\u1ea3n m\u01b0\u1ee3n t\u1eeb Gi\u00e1m \u0111\u1ed1c v\u1edbi l\u00e3i su\u1ea5t 0%, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u0111\u1eb7t nghi v\u1ea5n v\u1ec1 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed l\u00e3i vay ng\u00e2n h\u00e0ng. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c m\u1ed9t ph\u1ea7n chi ph\u00ed l\u00e3i vay ng\u00e2n h\u00e0ng b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft: R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p qu\u00ean r\u1eb1ng khi c\u00f3 giao d\u1ecbch Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai c\u00e1c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/\">related party transaction appendix<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m. Vi\u1ec7c kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i n\u1eb7ng b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 l\u00e0 d\u1ea5u hi\u1ec7u \u0111\u1ec3 c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh h\u1eadu ki\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro v\u1ec1 d\u00f2ng ti\u1ec1n: Vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf b\u1ea5t ng\u1edd sau 3-5 n\u0103m ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 t\u1ea1o ra \u00e1p l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ed9t ng\u1ed9t cho Gi\u00e1m \u0111\u1ed1c, \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng kho\u1ea3n vay c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn t\u00edch l\u0169y qua nhi\u1ec1u n\u0103m.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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=\"Loi_khuyen_toi_uu_cho_doanh_nghiep\"><\/span><b>L\u1eddi khuy\u00ean t\u1ed1i \u01b0u cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 v\u1eeba \u0111\u1ea3m b\u1ea3o ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, v\u1eeba \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, MAN &#8211; Master Accountant Network khuy\u1ebfn ngh\u1ecb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t ng\u01b0\u1ee1ng 10%: K\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i s\u00e1t sao s\u1ed1 d\u01b0 kho\u1ea3n m\u01b0\u1ee3n t\u1eeb Gi\u00e1m \u0111\u1ed1c. N\u1ebfu kho\u1ea3n n\u00e0y lu\u00f4n d\u01b0\u1edbi 10% so v\u1edbi v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, tr\u00e1nh r\u1ee7i ro h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec3m g Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e2n nh\u1eafc m\u1ee9c l\u00e3i su\u1ea5t th\u1ea5p thay v\u00ec l\u00e3i su\u1ea5t 0%: Thay v\u00ec \u0111\u1ec3 Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i, n\u00ean c\u00f3 m\u1ed9t m\u1ee9c l\u00e3i su\u1ea5t b\u1eb1ng l\u00e3i su\u1ea5t huy \u0111\u1ed9ng c\u1ee7a ng\u00e2n h\u00e0ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/\">declaration of related party transactions<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 n\u1ed9p thu\u1ebf TNCN 5% tr\u00ean m\u1ee9c l\u00e3i su\u1ea5t n\u00e0y th\u1ec3 hi\u1ec7n s\u1ef1 minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh \u1edf m\u1ee9c l\u00e3i su\u1ea5t cho vay cao h\u01a1n t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ph\u00e1p l\u00fd: M\u1ecdi kho\u1ea3n vay m\u01b0\u1ee3n ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng vay ti\u1ec1n, bi\u00ean b\u1ea3n h\u1ecdp c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean\/H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u1ec1 vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n vay t\u1eeb c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh. Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n n\u00ean th\u1ef1c hi\u1ec7n qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7: N\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u00e3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng 10%, h\u00e3y th\u1ef1c hi\u1ec7n k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, vi\u1ec7c Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i tuy l\u00e0 gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh linh ho\u1ea1t v\u00e0 kh\u00e1 ph\u1ed5 bi\u1ebfn trong doanh nghi\u1ec7p nh\u01b0ng l\u1ea1i ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro v\u1ec1 thu\u1ebf n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf. Khi kho\u1ea3n vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng, doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u00e3i su\u1ea5t, truy thu thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ph\u00e1t sinh th\u00eam c\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang ph\u00e1t sinh c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p v\u00e0 kh\u00f3 x\u00e1c \u0111\u1ecbnh c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft ho\u1eb7c c\u00f2n b\u0103n kho\u0103n v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, thu\u1ebf TNCN v\u00e0 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 vay v\u1ed1n n\u1ed9i b\u1ed9, vi\u1ec7c tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-chuyen-gia\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n, uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 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>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/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;\">Content production by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Founder and CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, and financial consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SME), vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n t\u1eeb ch\u00ednh nh\u1eefng ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh l\u00e0 k\u1ecbch b\u1ea3n r\u1ea5t ph\u1ed5 bi\u1ebfn. Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p, Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i \u0111\u1ec3 h\u1ed7 tr\u1ee3 d\u00f2ng ti\u1ec1n t\u1ee9c th\u1eddi, gi\u1ea3m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4095,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4094","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\/4094","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=4094"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4094\/revisions"}],"predecessor-version":[{"id":4100,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4094\/revisions\/4100"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4095"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}