{"id":4103,"date":"2026-05-20T09:21:45","date_gmt":"2026-05-20T02:21:45","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4103"},"modified":"2026-05-20T09:33:30","modified_gmt":"2026-05-20T02:33:30","slug":"cach-lap-to-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/","title":{"rendered":"L\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft: T\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i, ki\u1ec3m so\u00e1t gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng (Transfer Pricing) l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng nh\u1eb1m ch\u1ed1ng th\u1ea5t thu ng\u00e2n s\u00e1ch. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) ho\u1eb7c c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf trong n\u01b0\u1edbc, vi\u1ec7c l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh m\u00e0 l\u00e0 b\u00e0i to\u00e1n tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p. Vi\u1ec7c th\u1ef1c hi\u1ec7n sai ho\u1eb7c thi\u1ebfu s\u00f3t Ph\u1ee5 l\u1ee5c I k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf r\u1ea5t l\u1edbn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n nh\u1eb1m cung c\u1ea5p m\u1ed9t l\u1ed9 tr\u00ecnh chi ti\u1ebft, chuy\u00ean nghi\u1ec7p \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 tin tri\u1ec3n khai c\u00f4ng t\u00e1c l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft theo \u0111\u00fang 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;\"> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/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\/cach-lap-to-khai-giao-dich-lien-ket\/#Xac_dinh_doi_tuong_va_tieu_chi_can_lap_to_khai_giao_dich_lien_ket\" >X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ti\u00eau ch\u00ed c\u1ea7n l\u1eadp t\u1edd khai 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Cac_hinh_thuc_quan_he_lien_ket_pho_bien\" >C\u00e1c h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft ph\u1ed5 bi\u1ebfn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Tai_sao_phai_thuc_hien_lap_to_khai_giao_dich_lien_ket_dung_han\" >T\u1ea1i sao ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang h\u1ea1n?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Quy_trinh_chi_tiet_lap_to_khai_giao_dich_lien_ket_tren_HTKK\" >Quy tr\u00ecnh chi ti\u1ebft l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Buoc_1_Ke_khai_danh_muc_cac_ben_lien_ket_Muc_I\" >B\u01b0\u1edbc 1: K\u00ea khai danh m\u1ee5c c\u00e1c b\u00ean li\u00ean k\u1ebft (M\u1ee5c I)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Buoc_2_Xac_dinh_cac_dieu_kien_mien_tru_Muc_II\" >B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb (M\u1ee5c II)<\/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\/cach-lap-to-khai-giao-dich-lien-ket\/#Buoc_3_Ke_khai_thong_tin_xac_dinh_gia_giao_dich_lien_ket_Muc_III\" >B\u01b0\u1edbc 3: K\u00ea khai th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (M\u1ee5c III)<\/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\/cach-lap-to-khai-giao-dich-lien-ket\/#Buoc_4_Xac_dinh_ket_qua_san_xuat_kinh_doanh_va_chi_phi_lai_vay_Muc_IV\" >B\u01b0\u1edbc 4: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 chi ph\u00ed l\u00e3i vay (M\u1ee5c IV)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Luu_y_cac_truong_hop_duoc_mien_tru_khi_lap_to_khai_giao_dich_lien_ket\" >L\u01b0u \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb khi l\u1eadp t\u1edd khai 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Truong_hop_duoc_mien_ke_khai_hoan_toan\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai ho\u00e0n to\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Truong_hop_mien_lap_ho_so_xac_dinh_gia\" >Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Kiem_soat_chi_phi_lai_vay_khi_lap_to_khai_giao_dich_lien_ket\" >Ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Nhung_sai_sot_va_rui_ro_phap_ly_khi_lap_to_khai_giao_dich_lien_ket\" >Nh\u1eefng sai s\u00f3t v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Danh_muc_ho_so_can_chuan_bi_de_phuc_vu_viec_lap_to_khai_giao_dich_lien_ket\" >Danh m\u1ee5c h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Giai_dap_thac_mac_ve_lap_to_khai_giao_dich_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 l\u1eadp t\u1edd khai 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Doanh_nghiep_chi_vay_von_tu_cong_ty_me_nhung_khong_mua_ban_hang_hoa_co_phai_lap_to_khai_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p ch\u1ec9 vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 nh\u01b0ng kh\u00f4ng mua b\u00e1n h\u00e0ng h\u00f3a c\u00f3 ph\u1ea3i l\u1eadp t\u1edd khai 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Chi_phi_lai_vay_ngan_hang_co_bi_khong_che_theo_quy_dinh_giao_dich_lien_ket_khong\" >Chi ph\u00ed l\u00e3i vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf theo quy \u0111\u1ecbnh 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Doanh_nghiep_phat_sinh_giao_dich_lien_ket_nhung_khong_co_loi_nhuan_co_phai_ke_khai_khong\" >Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Sai_sot_nao_de_khien_doanh_nghiep_bi_co_quan_thue_thanh_tra_giao_dich_lien_ket\" >Sai s\u00f3t n\u00e0o d\u1ec5 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf thanh tra 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Khi_nao_doanh_nghiep_nen_thue_dich_vu_lap_ho_so_giao_dich_lien_ket\" >Khi n\u00e0o doanh nghi\u1ec7p n\u00ean thu\u00ea d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-lap-to-khai-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=\"Xac_dinh_doi_tuong_va_tieu_chi_can_lap_to_khai_giao_dich_lien_ket\"><\/span><b>X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ti\u00eau ch\u00ed c\u1ea7n l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4105\" aria-describedby=\"caption-attachment-4105\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4105\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Lap-to-khai-giao-dich-lien-ket-tu-van-chuyen-nghiep-cho-doanh-nghiep.jpg\" alt=\"L\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Lap-to-khai-giao-dich-lien-ket-tu-van-chuyen-nghiep-cho-doanh-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Lap-to-khai-giao-dich-lien-ket-tu-van-chuyen-nghiep-cho-doanh-nghiep-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Lap-to-khai-giao-dich-lien-ket-tu-van-chuyen-nghiep-cho-doanh-nghiep-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Lap-to-khai-giao-dich-lien-ket-tu-van-chuyen-nghiep-cho-doanh-nghiep-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Lap-to-khai-giao-dich-lien-ket-tu-van-chuyen-nghiep-cho-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4105\" class=\"wp-caption-text\">L\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t trong quy tr\u00ecnh qu\u1ea3n tr\u1ecb thu\u1ebf l\u00e0 x\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng. Sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a nhi\u1ec1u k\u1ebf to\u00e1n l\u00e0 ch\u1ec9 nh\u00ecn v\u00e0o m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con m\u00e0 b\u1ecf qua c\u00e1c h\u00ecnh th\u1ee9c li\u00ean k\u1ebft gi\u00e1n ti\u1ebfp ho\u1eb7c qua b\u00ean th\u1ee9 ba.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_quan_he_lien_ket_pho_bien\"><\/span><b>C\u00e1c h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft ph\u1ed5 bi\u1ebfn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p quan h\u1ec7 li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh v\u00e0 ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 MAN &#8211; Master Accountant Network \u0111\u00e3 th\u1ed1ng k\u00ea khi h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n v\u00e0 r\u00e0 so\u00e1t cho c\u00e1c doanh nghi\u1ec7p. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp: M\u1ed9t b\u00ean n\u1eafm gi\u1eef \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean kia. \u0110\u00e2y l\u00e0 ti\u00eau ch\u00ed d\u1ec5 nh\u1eadn di\u1ec7n nh\u1ea5t d\u1ef1a tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1i quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh v\u00e0 ki\u1ec3m so\u00e1t: C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean Ban \u0111i\u1ec1u h\u00e0nh ho\u1eb7c c\u00f9ng m\u1ed9t th\u00e0nh vi\u00ean Ban \u0111i\u1ec1u h\u00e0nh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Li\u00ean k\u1ebft qua v\u1ed1n vay: \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p m\u1eafc ph\u1ea3i. N\u1ebfu doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n 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 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, th\u00ec hai b\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Vi\u1ec7c l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 b\u1eaft bu\u1ed9c, ngay c\u1ea3 khi hai b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Li\u00ean k\u1ebft gi\u1eefa c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n: C\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, b\u1ed1 m\u1eb9, con c\u00e1i&#8230;) c\u00f3 ph\u00e1t sinh giao d\u1ecbch t\u00e0i ch\u00ednh v\u1edbi doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam: <\/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=\"Tai_sao_phai_thuc_hien_lap_to_khai_giao_dich_lien_ket_dung_han\"><\/span><b>T\u1ea1i sao ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang h\u1ea1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai l\u00e0 \u0111\u1ed9c l\u1eadp v\u1edbi k\u1ebft qu\u1ea3 kinh doanh. D\u00f9 doanh nghi\u1ec7p \u0111ang l\u1ed7 hay \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN, n\u1ebfu c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf gi\u00e1m s\u00e1t xem gi\u00e1 tr\u1ecb giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 tu\u00e2n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length Principle) hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_chi_tiet_lap_to_khai_giao_dich_lien_ket_tren_HTKK\"><\/span><b>Quy tr\u00ecnh chi ti\u1ebft l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi b\u1eaft \u0111\u1ea7u l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m H\u1ed7 tr\u1ee3 k\u00ea khai (HTKK), b\u1ea1n c\u1ea7n ch\u1ecdn Ph\u1ee5 l\u1ee5c I (M\u1eabu s\u1ed1 01) k\u00e8m theo t\u1edd khai 03\/TNDN. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn di\u1ec5n gi\u1ea3i chi ti\u1ebft cho t\u1eebng m\u1ee5c:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ke_khai_danh_muc_cac_ben_lien_ket_Muc_I\"><\/span><b>B\u01b0\u1edbc 1: K\u00ea khai danh m\u1ee5c c\u00e1c b\u00ean li\u00ean k\u1ebft (M\u1ee5c I)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0111\u00e2y, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n\u00a0 li\u1ec7t k\u00ea t\u1ea5t c\u1ea3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u1edf ph\u1ea7n 1. C\u1ea7n chu\u1ea9n x\u00e1c v\u1ec1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c M\u00e3 s\u1ed1 \u0111\u1ecbnh danh: \u0110\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u1ea7n l\u1ea5y \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i qu\u1ed1c gia s\u1edf t\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c li\u00ean k\u1ebft: T\u00edch ch\u1ecdn \u0111\u00fang m\u00e3 (t\u1eeb A \u0111\u1ebfn L). Vi\u1ec7c t\u00edch sai h\u00ecnh th\u1ee9c n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c h\u1ec7 th\u1ed1ng hi\u1ec3u sai b\u1ea3n ch\u1ea5t giao d\u1ecbch khi b\u1ea1n l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft \u1edf c\u00e1c m\u1ee5c sau.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Xac_dinh_cac_dieu_kien_mien_tru_Muc_II\"><\/span><b>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb (M\u1ee5c II)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7 cho ph\u00e9p m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng v\u1eabn ph\u1ea3i l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft \u1edf ph\u1ea7n th\u00f4ng tin chung. Doanh nghi\u1ec7p c\u1ea7n t\u00edch v\u00e0o c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng n\u1ebfu doanh nghi\u1ec7p th\u1ecfa m\u00e3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng kinh doanh \u0111\u01a1n gi\u1ea3n v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p theo quy \u0111\u1ecbnh (5% v\u1edbi ph\u00e2n ph\u1ed1i, 10% v\u1edbi s\u1ea3n xu\u1ea5t, 15% v\u1edbi gia c\u00f4ng).<\/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\/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=\"Buoc_3_Ke_khai_thong_tin_xac_dinh_gia_giao_dich_lien_ket_Muc_III\"><\/span><b>B\u01b0\u1edbc 3: K\u00ea khai th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (M\u1ee5c III)<\/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\u1ea7n \u0111\u1ecbnh l\u01b0\u1ee3ng. Khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea1n ph\u1ea3i b\u00f3c t\u00e1ch s\u1ed1 li\u1ec7u t\u1eeb s\u1ed5 c\u00e1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t gi\u00e1 tr\u1ecb giao d\u1ecbch: Ghi nh\u1eadn t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch mua v\u00e0o ho\u1eb7c b\u00e1n ra v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1: K\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea3i ch\u1ecdn m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p nh\u01b0: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp; Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i; Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i&#8230; Vi\u1ec7c ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u1ea3i d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 thu th\u1eadp \u0111\u01b0\u1ee3c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Xac_dinh_ket_qua_san_xuat_kinh_doanh_va_chi_phi_lai_vay_Muc_IV\"><\/span><b>B\u01b0\u1edbc 4: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 chi ph\u00ed l\u00e3i vay (M\u1ee5c IV)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ee5c quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf TNDN. Khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, m\u1ee5c n\u00e0y y\u00eau c\u1ea7u b\u1ea1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n s\u1ed1 li\u1ec7u l\u1ee3i nhu\u1eadn t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n ch\u1ec9 ti\u00eau EBITDA<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA \u0111\u1ec3 lo\u1ea1i ra kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_cac_truong_hop_duoc_mien_tru_khi_lap_to_khai_giao_dich_lien_ket\"><\/span><b>L\u01b0u \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh mi\u1ec5n tr\u1eeb s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 chi ph\u00ed tu\u00e2n th\u1ee7. Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa mi\u1ec5n k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_ke_khai_hoan_toan\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai ho\u00e0n to\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN. N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 m\u1ed9t b\u00ean n\u00e0o \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (gi\u1ea3m thu\u1ebf, \u00e2n h\u1ea1n thu\u1ebf), ngh\u0129a v\u1ee5 l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn t\u1ed3n t\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_mien_lap_ho_so_xac_dinh_gia\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn r\u1eb1ng n\u1ebfu thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 th\u00ec kh\u00f4ng c\u1ea7n n\u1ed9p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/phu-luc-giao-dich-lien-ket\/\">ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Th\u1ef1c t\u1ebf, b\u1ea1n v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft (Ph\u1ee5 l\u1ee5c I) nh\u01b0ng \u0111\u01b0\u1ee3c b\u1ecf tr\u1ed1ng m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau v\u1ec1 ph\u00e2n t\u00edch so s\u00e1nh s\u00e2u. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang v\u1ecb th\u1ebf c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c nh\u00f3m mi\u1ec5n tr\u1eeb gi\u00fap t\u1ed1i \u01b0u h\u00f3a th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_soat_chi_phi_lai_vay_khi_lap_to_khai_giao_dich_lien_ket\"><\/span><b>Ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4106\" aria-describedby=\"caption-attachment-4106\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4106\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-soat-chi-phi-lai-vay-khi-lap-to-khai-giao-dich-lien-ket.jpg\" alt=\"Ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-soat-chi-phi-lai-vay-khi-lap-to-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-soat-chi-phi-lai-vay-khi-lap-to-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-soat-chi-phi-lai-vay-khi-lap-to-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-soat-chi-phi-lai-vay-khi-lap-to-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-soat-chi-phi-lai-vay-khi-lap-to-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4106\" class=\"wp-caption-text\">Ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ebf t\u00e0i kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA l\u00e0 n\u1ed9i dung &#8220;n\u00f3ng&#8221; nh\u1ea5t trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n. Khi th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n 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;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay: Bao g\u1ed3m c\u1ea3 l\u00e3i vay t\u1eeb b\u00ean li\u00ean k\u1ebft v\u00e0 l\u00e3i vay t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i (b\u00ean \u0111\u1ed9c l\u1eadp). D\u00f9 b\u1ea1n vay ng\u00e2n h\u00e0ng, nh\u01b0ng n\u1ebfu doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c, t\u1ed5ng l\u00e3i vay v\u1eabn b\u1ecb kh\u1ed1ng ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh EBITDA chu\u1ea9n: Ph\u1ea3i d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u sau khi \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 gi\u00e1 th\u1ecb tr\u01b0\u1eddng. N\u1ebfu trong qu\u00e1 tr\u00ecnh l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng doanh thu ho\u1eb7c gi\u1ea3m chi ph\u00ed mua h\u00e0ng v\u1edbi b\u00ean li\u00ean k\u1ebft, th\u00ec EBITDA c\u0169ng ph\u1ea3i thay \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n chi ph\u00ed l\u00e3i vay: Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (v\u01b0\u1ee3t 30% EBITDA) \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh l\u1ee3i nhu\u1eadn v\u00e0 t\u1ed5ng l\u00e3i vay k\u1ef3 sau v\u1eabn n\u1eb1m trong m\u1ee9c tr\u1ea7n. Th\u1eddi gian chuy\u1ec3n kh\u00f4ng qu\u00e1 05 n\u0103m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c theo d\u00f5i ch\u1eb7t ch\u1ebd ch\u1ec9 s\u1ed1 n\u00e0y ngay t\u1eeb giai \u0111o\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi \u0111\u1ebfn k\u1ef3 l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_va_rui_ro_phap_ly_khi_lap_to_khai_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng sai s\u00f3t v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4107\" aria-describedby=\"caption-attachment-4107\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4107\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-sai-sot-va-rui-ro-phap-ly-khi-lap-to-khai-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng sai s\u00f3t v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-sai-sot-va-rui-ro-phap-ly-khi-lap-to-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-sai-sot-va-rui-ro-phap-ly-khi-lap-to-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-sai-sot-va-rui-ro-phap-ly-khi-lap-to-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-sai-sot-va-rui-ro-phap-ly-khi-lap-to-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-sai-sot-va-rui-ro-phap-ly-khi-lap-to-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4107\" class=\"wp-caption-text\">Nh\u1eefng sai s\u00f3t v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan Thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p n\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u1ee7 c\u00e1c b\u00ean li\u00ean k\u1ebft: \u0110\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c kho\u1ea3n vay t\u1eeb c\u00e1 nh\u00e2n (ch\u1ee7 doanh nghi\u1ec7p, ng\u01b0\u1eddi th\u00e2n) ho\u1eb7c c\u00e1c giao d\u1ecbch m\u01b0\u1ee3n t\u00e0i s\u1ea3n kh\u00f4ng l\u00e3i su\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng nh\u1ea5t qu\u00e1n: Vi\u1ec7c thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 qua c\u00e1c n\u0103m m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng s\u1ebd khi\u1ebfn c\u01a1 quan thu\u1ebf nghi ng\u1edd t\u00ednh trung th\u1ef1c khi b\u1ea1n l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u m\u00e2u thu\u1eabn: Th\u00f4ng tin tr\u00ean Ph\u1ee5 l\u1ee5c I kh\u00f4ng kh\u1edbp v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu 03.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p ph\u1ee5 l\u1ee5c: M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p ph\u1ee5 l\u1ee5c v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 r\u1ea5t cao (l\u00ean \u0111\u1ebfn 15 tri\u1ec7u \u0111\u1ed3ng) v\u00e0 \u0111i k\u00e8m r\u1ee7i ro b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch ki\u1ec3m tra tr\u1ecdng \u0111i\u1ec3m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ph\u00f2ng tr\u00e1nh, doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp m\u1ed9t quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd, \u0111\u1ea3m b\u1ea3o m\u1ecdi giao d\u1ecbch ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi danh m\u1ee5c b\u00ean li\u00ean k\u1ebft tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_ho_so_can_chuan_bi_de_phuc_vu_viec_lap_to_khai_giao_dich_lien_ket\"><\/span><b>Danh m\u1ee5c h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf n\u00ean ch\u00ednh x\u00e1c v\u00e0 c\u00f3 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng c\u00e1c t\u00e0i li\u1ec7u sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): Chi ti\u1ebft v\u1ec1 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ch\u00ednh doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File): Th\u00f4ng tin v\u1ec1 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n (n\u1ebfu l\u00e0 c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR): D\u00e0nh cho c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 doanh thu h\u1ee3p nh\u1ea5t tr\u00ean 18.000 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb: T\u1ea5t c\u1ea3 h\u1ee3p \u0111\u1ed3ng vay, m\u01b0\u1ee3n, mua b\u00e1n v\u1edbi b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_lap_to_khai_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chi_vay_von_tu_cong_ty_me_nhung_khong_mua_ban_hang_hoa_co_phai_lap_to_khai_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p ch\u1ec9 vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 nh\u01b0ng kh\u00f4ng mua b\u00e1n h\u00e0ng h\u00f3a c\u00f3 ph\u1ea3i l\u1eadp t\u1edd khai 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. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, giao d\u1ecbch vay v\u1ed1n gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1eabn \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin kho\u1ea3n vay, chi ph\u00ed l\u00e3i vay v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t gi\u1edbi h\u1ea1n 30% EBITDA khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.                    <\/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=\"Chi_phi_lai_vay_ngan_hang_co_bi_khong_che_theo_quy_dinh_giao_dich_lien_ket_khong\"><\/span>Chi ph\u00ed l\u00e3i vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf theo quy \u0111\u1ecbnh 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. Khi doanh nghi\u1ec7p ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft, t\u1ed5ng chi ph\u00ed l\u00e3i vay bao g\u1ed3m c\u1ea3 l\u00e3i vay ng\u00e2n h\u00e0ng v\u00e0 l\u00e3i vay b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf t\u00ednh tr\u1ea7n 30% EBITDA.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_phat_sinh_giao_dich_lien_ket_nhung_khong_co_loi_nhuan_co_phai_ke_khai_khong\"><\/span>Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn c\u00f3 ph\u1ea3i k\u00ea khai 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. Ngh\u0129a v\u1ee5 l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ee5 thu\u1ed9c k\u1ebft qu\u1ea3 kinh doanh l\u00e3i hay l\u1ed7. C\u01a1 quan thu\u1ebf v\u1eabn y\u00eau c\u1ea7u doanh nghi\u1ec7p k\u00ea khai \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a gi\u00e1 giao d\u1ecbch, c\u01a1 c\u1ea5u chi ph\u00ed v\u00e0 kh\u1ea3 n\u0103ng ph\u00e1t sinh h\u00e0nh vi chuy\u1ec3n gi\u00e1 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.                    <\/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=\"Sai_sot_nao_de_khien_doanh_nghiep_bi_co_quan_thue_thanh_tra_giao_dich_lien_ket\"><\/span>Sai s\u00f3t n\u00e0o d\u1ec5 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf thanh tra 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\u00e1c l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u01b0 kh\u00f4ng k\u00ea khai \u0111\u1ee7 b\u00ean li\u00ean k\u1ebft, s\u1ed1 li\u1ec7u ph\u1ee5 l\u1ee5c kh\u00f4ng kh\u1edbp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, x\u00e1c \u0111\u1ecbnh sai chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf v\u00e0 thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng nh\u1ea5t qu\u00e1n. Nh\u1eefng sai s\u00f3t n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, truy thu v\u00e0 th\u1eadm ch\u00ed b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.                    <\/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=\"Khi_nao_doanh_nghiep_nen_thue_dich_vu_lap_ho_so_giao_dich_lien_ket\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p n\u00ean thu\u00ea d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 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\tDoanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 chuy\u00ean m\u00f4n khi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p, nhi\u1ec1u kho\u1ea3n vay n\u1ed9i b\u1ed9, giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi ho\u1eb7c thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. \u0110\u01a1n v\u1ecb d\u1ecbch v\u1ee5 c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean s\u1ebd h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t d\u1eef li\u1ec7u, t\u1ed1i \u01b0u h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro thanh tra, truy thu thu\u1ebf.                    <\/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\": \"Doanh nghi\u1ec7p ch\u1ec9 vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 nh\u01b0ng kh\u00f4ng mua b\u00e1n h\u00e0ng h\u00f3a c\u00f3 ph\u1ea3i l\u1eadp t\u1edd khai 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. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, giao d\u1ecbch vay v\u1ed1n gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1eabn \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin kho\u1ea3n vay, chi ph\u00ed l\u00e3i vay v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t gi\u1edbi h\u1ea1n 30% EBITDA khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.\"\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\": \"Chi ph\u00ed l\u00e3i vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf theo quy \u0111\u1ecbnh 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. Khi doanh nghi\u1ec7p ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft, t\u1ed5ng chi ph\u00ed l\u00e3i vay bao g\u1ed3m c\u1ea3 l\u00e3i vay ng\u00e2n h\u00e0ng v\u00e0 l\u00e3i vay b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf t\u00ednh tr\u1ea7n 30% EBITDA.\"\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 nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn c\u00f3 ph\u1ea3i k\u00ea khai 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. Ngh\u0129a v\u1ee5 l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ee5 thu\u1ed9c k\u1ebft qu\u1ea3 kinh doanh l\u00e3i hay l\u1ed7. C\u01a1 quan thu\u1ebf v\u1eabn y\u00eau c\u1ea7u doanh nghi\u1ec7p k\u00ea khai \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a gi\u00e1 giao d\u1ecbch, c\u01a1 c\u1ea5u chi ph\u00ed v\u00e0 kh\u1ea3 n\u0103ng ph\u00e1t sinh h\u00e0nh vi chuy\u1ec3n gi\u00e1 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.\"\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\": \"Sai s\u00f3t n\u00e0o d\u1ec5 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf thanh tra 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\u00e1c l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u01b0 kh\u00f4ng k\u00ea khai \u0111\u1ee7 b\u00ean li\u00ean k\u1ebft, s\u1ed1 li\u1ec7u ph\u1ee5 l\u1ee5c kh\u00f4ng kh\u1edbp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, x\u00e1c \u0111\u1ecbnh sai chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf v\u00e0 thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng nh\u1ea5t qu\u00e1n. Nh\u1eefng sai s\u00f3t n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, truy thu v\u00e0 th\u1eadm ch\u00ed b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.\"\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\": \"Khi n\u00e0o doanh nghi\u1ec7p n\u00ean thu\u00ea d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 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\": \"Doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 chuy\u00ean m\u00f4n khi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p, nhi\u1ec1u kho\u1ea3n vay n\u1ed9i b\u1ed9, giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi ho\u1eb7c thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. \u0110\u01a1n v\u1ecb d\u1ecbch v\u1ee5 c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean s\u1ebd h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t d\u1eef li\u1ec7u, t\u1ed1i \u01b0u h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro thanh tra, truy thu thu\u1ebf.\"\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\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 c\u1ea3 lu\u1eadt thu\u1ebf v\u00e0 th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c th\u1ef1c hi\u1ec7n chu\u1ea9n x\u00e1c t\u1edd khai n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 m\u00e0 c\u00f2n l\u00e0 c\u00e1ch \u0111\u1ec3 minh b\u1ea1ch h\u00f3a chi ph\u00ed, b\u1ea3o v\u1ec7 l\u1ee3i \u00edch kinh t\u1ebf v\u00e0 kh\u1eb3ng \u0111\u1ecbnh uy t\u00edn v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh ph\u00e1p l\u00fd, ch\u00ednh s\u00e1ch thu\u1ebf th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i v\u00e0 c\u1eadp nh\u1eadt. Doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc ph\u1ed1i h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb chuy\u00ean <\/span><strong><a 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><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><a href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t d\u1eef li\u1ec7u, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u00e0 d\u1eef li\u1ec7u so s\u00e1nh t\u1ed1i \u01b0u gi\u00fap b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao, h\u1ea1n ch\u1ebf nh\u1eefng r\u1ee7i ro \u0111\u00e1ng ti\u1ebfc kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n phi!<\/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><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network<\/a><\/strong><\/span><span style=\"font-weight: 400;\">, 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 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i, ki\u1ec3m so\u00e1t gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng (Transfer Pricing) l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng nh\u1eb1m ch\u1ed1ng th\u1ea5t thu ng\u00e2n s\u00e1ch. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) ho\u1eb7c c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf trong n\u01b0\u1edbc, vi\u1ec7c l\u1eadp t\u1edd khai [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4105,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4103","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\/4103","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=4103"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4103\/revisions"}],"predecessor-version":[{"id":4109,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4103\/revisions\/4109"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4105"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}