{"id":4117,"date":"2026-05-20T16:04:20","date_gmt":"2026-05-20T09:04:20","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4117"},"modified":"2026-05-20T16:04:20","modified_gmt":"2026-05-20T09:04:20","slug":"bo-sung-phu-luc-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/bo-sung-phu-luc-giao-dich-lien-ket\/","title":{"rendered":"B\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan Thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n trong n\u01b0\u1edbc. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong k\u00ea khai Ph\u1ee5 l\u1ee5c I, II, III ho\u1eb7c IV theo <\/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;\"> c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf, lo\u1ea1i chi ph\u00ed l\u00e3i vay v\u00e0 th\u1eadm ch\u00ed b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. V\u1eady n\u1ebfu ph\u00e1t hi\u1ec7n ch\u01b0a n\u1ed9p ho\u1eb7c ch\u01b0a chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n g\u1ea5p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u1ef1c thi n\u0103m 2026.<\/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\/bo-sung-phu-luc-giao-dich-lien-ket\/#Can_cu_phap_ly_quan_trong_ve_giao_dich_lien_ket\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng v\u1ec1 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-sung-phu-luc-giao-dich-lien-ket\/#Doi_tuong_nao_phai_thuc_hien_bo_sung_phu_luc_giao_dich_lien_ket\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1ed5 sung ph\u1ee5 l\u1ee5c 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-sung-phu-luc-giao-dich-lien-ket\/#Quy_trinh_thuc_hien_bo_sung_phu_luc_giao_dich_lien_ket_nhu_the_nao_cho_chuan\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o cho chu\u1ea9n?<\/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\/bo-sung-phu-luc-giao-dich-lien-ket\/#Buoc_1_Xac_dinh_danh_muc_cac_ben_lien_ket_va_cac_giao_dich_phat_sinh\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh danh m\u1ee5c c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh<\/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\/bo-sung-phu-luc-giao-dich-lien-ket\/#Buoc_2_Phan_loai_va_lua_chon_mau_phu_luc_phu_hop\" >B\u01b0\u1edbc 2: Ph\u00e2n lo\u1ea1i v\u00e0 l\u1ef1a ch\u1ecdn m\u1eabu ph\u1ee5 l\u1ee5c ph\u00f9 h\u1ee3p<\/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\/bo-sung-phu-luc-giao-dich-lien-ket\/#Buoc_3_Thu_thap_du_lieu_va_ap_dung_phuong_phap_so_sanh_gia\" >B\u01b0\u1edbc 3: Thu th\u1eadp d\u1eef li\u1ec7u v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1<\/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\/bo-sung-phu-luc-giao-dich-lien-ket\/#Buoc_4_Thuc_hien_ke_khai_truc_tiep_tren_phan_mem_HTKK\" >B\u01b0\u1edbc 4: Th\u1ef1c hi\u1ec7n k\u00ea khai tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/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\/bo-sung-phu-luc-giao-dich-lien-ket\/#Noi_dung_chi_tiet_trong_phu_luc_giao_dich_lien_ket\" >N\u1ed9i dung chi ti\u1ebft trong ph\u1ee5 l\u1ee5c 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-sung-phu-luc-giao-dich-lien-ket\/#Cac_truong_hop_dac_thu_duoc_mien_lap_ho_so_xac_dinh_gia\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/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\/bo-sung-phu-luc-giao-dich-lien-ket\/#Rui_ro_phap_ly_nghiem_trong_khi_khong_bo_sung_phu_luc_giao_dich_lien_ket\" >R\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng khi kh\u00f4ng b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-sung-phu-luc-giao-dich-lien-ket\/#Kinh_nghiem_thuc_te_giup_toi_uu_chi_phi_lai_vay_va_ho_so_giao_dich_lien_ket\" >Kinh nghi\u1ec7m th\u1ef1c t\u1ebf gi\u00fap t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay v\u00e0 h\u1ed3 s\u01a1 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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-sung-phu-luc-giao-dich-lien-ket\/#Quy_tac_khong_che_chi_phi_lai_vay\" >Quy t\u1eafc kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-sung-phu-luc-giao-dich-lien-ket\/#Dam_bao_tinh_nhat_quan_cua_du_lieu\" >\u0110\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a d\u1eef li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-sung-phu-luc-giao-dich-lien-ket\/#Chuan_bi_du_lieu_so_sanh_Benchmarking\" >Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking)<\/a><\/li><\/ul><\/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\/bo-sung-phu-luc-giao-dich-lien-ket\/#Giai_dap_thac_mac_khi_bo_sung_phu_luc_giao_dich_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc khi b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-sung-phu-luc-giao-dich-lien-ket\/#Neu_doanh_nghiep_chi_vay_tien_cua_Giam_doc_thi_co_can_nop_phu_luc_khong\" >N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 vay ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c th\u00ec c\u00f3 c\u1ea7n n\u1ed9p ph\u1ee5 l\u1ee5c 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\/bo-sung-phu-luc-giao-dich-lien-ket\/#Thoi_han_nop_ho_so_bo_sung_phu_luc_giao_dich_lien_ket_nhu_the_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/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\/bo-sung-phu-luc-giao-dich-lien-ket\/#Toi_co_duoc_sua_lai_phu_luc_sau_khi_da_nop_khong\" >T\u00f4i c\u00f3 \u0111\u01b0\u1ee3c s\u1eeda l\u1ea1i ph\u1ee5 l\u1ee5c sau khi \u0111\u00e3 n\u1ed9p kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-sung-phu-luc-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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-sung-phu-luc-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quan_trong_ve_giao_dich_lien_ket\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4121\" aria-describedby=\"caption-attachment-4121\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4121\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-quan-trong-quy-dinh-bo-sung-phu-luc-giao-dich-lien-ket.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng quy \u0111\u1ecbnh b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-quan-trong-quy-dinh-bo-sung-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-quan-trong-quy-dinh-bo-sung-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-quan-trong-quy-dinh-bo-sung-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-quan-trong-quy-dinh-bo-sung-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-quan-trong-quy-dinh-bo-sung-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4121\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng quy \u0111\u1ecbnh b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 vi\u1ec7c b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o cho \u0111\u00fang, tr\u01b0\u1edbc h\u1ebft k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c v\u0103n b\u1ea3n c\u1ed1t l\u00f5i. Vi\u1ec7c tr\u00edch d\u1eabn \u0111\u00fang lu\u1eadt kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin khi gi\u1ea3i tr\u00ecnh m\u00e0 c\u00f2n l\u00e0 t\u0103ng t\u00ednh thuy\u1ebft ph\u1ee5c trong h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh khung v\u1ec1 ngh\u0129a v\u1ee5 khai thu\u1ebf, tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP: \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng nh\u1ea5t quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thi\u1ebft l\u1eadp c\u00e1c ti\u00eau chu\u1ea9n nghi\u00eam ng\u1eb7t v\u1ec1 so s\u00e1nh gi\u00e1 v\u00e0 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (v\u1eabn l\u00e0 v\u0103n b\u1ea3n hi\u1ec7u l\u1ef1c cao nh\u1ea5t t\u00ednh \u0111\u1ebfn 2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, cung c\u1ea5p c\u00e1c bi\u1ec3u m\u1eabu v\u00e0 quy tr\u00ecnh k\u00ea khai c\u1ee5 th\u1ec3 m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1c M\u1eabu ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_phai_thuc_hien_bo_sung_phu_luc_giao_dich_lien_ket\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4120\" aria-describedby=\"caption-attachment-4120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4120\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-nao-phai-thuc-hien-bo-sung-phu-luc-giao-dich-lien-ket.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-nao-phai-thuc-hien-bo-sung-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-nao-phai-thuc-hien-bo-sung-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-nao-phai-thuc-hien-bo-sung-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-nao-phai-thuc-hien-bo-sung-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-nao-phai-thuc-hien-bo-sung-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4120\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf sau k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN ng\u00e0y 31\/03, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi \u201cgi\u1eadt m\u00ecnh\u201d r\u00e0 so\u00e1t l\u1ea1i h\u1ed3 s\u01a1 v\u00e0 ph\u00e1t hi\u1ec7n m\u00ecnh thu\u1ed9c di\u1ec7n c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng ch\u01b0a k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 t\u00ecnh tr\u1ea1ng kh\u00e1 ph\u1ed5 bi\u1ebfn, \u0111\u1eb7c bi\u1ec7t t\u1ea1i c\u00e1c doanh nghi\u1ec7p FDI, c\u00f4ng ty gia \u0111\u00ecnh, doanh nghi\u1ec7p c\u00f3 vay v\u1ed1n t\u1eeb gi\u00e1m \u0111\u1ed1c ho\u1eb7c ph\u00e1t sinh giao d\u1ecbch n\u1ed9i b\u1ed9 trong c\u00f9ng h\u1ec7 sinh th\u00e1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn sau th\u1eddi \u0111i\u1ec3m n\u1ed9p quy\u1ebft to\u00e1n, doanh nghi\u1ec7p m\u1edbi b\u1eaft \u0111\u1ea7u t\u00ecm hi\u1ec3u b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 k\u1ecbp th\u1eddi kh\u1eafc ph\u1ee5c sai s\u00f3t, tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 r\u1ee7i ro cao ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu \u0111\u1ebfn t\u1eeb vi\u1ec7c doanh nghi\u1ec7p ch\u01b0a nh\u1eadn di\u1ec7n \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh th\u01b0\u1eddng g\u1eb7p bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3 hai b\u00ean \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p r\u1ea5t ph\u1ed5 bi\u1ebfn t\u1ea1i c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam khi vay v\u1ed1n ng\u00e2n h\u00e0ng d\u01b0\u1edbi s\u1ef1 b\u1ea3o l\u00e3nh c\u1ee7a c\u00e1 nh\u00e2n ch\u1ee7 doanh nghi\u1ec7p ho\u1eb7c vay tr\u1ef1c ti\u1ebfp t\u1eeb gi\u00e1m \u0111\u1ed1c\/ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean Ban \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t m\u1ed9t doanh nghi\u1ec7p kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p b\u1ea1n thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean v\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch (mua b\u00e1n h\u00e0ng h\u00f3a, cho vay, cung c\u1ea5p d\u1ecbch v\u1ee5, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh&#8230;) trong k\u1ef3 t\u00ednh thu\u1ebf, b\u1ea1n b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c ph\u1ee5 l\u1ee5c \u0111i k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_bo_sung_phu_luc_giao_dich_lien_ket_nhu_the_nao_cho_chuan\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o cho chu\u1ea9n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ed5 sung ho\u1eb7c k\u00ea khai n\u00e0y th\u01b0\u1eddng x\u1ea3y ra trong hai b\u1ed1i c\u1ea3nh: K\u00ea khai l\u1ea7n \u0111\u1ea7u c\u00f9ng quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m ho\u1eb7c th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung khi ph\u00e1t hi\u1ec7n ra sai s\u00f3t \u1edf c\u00e1c k\u1ef3 tr\u01b0\u1edbc.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 bi\u1ebft b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o l\u00e0\u00a0 chuy\u00ean nghi\u1ec7p, h\u00e3y tu\u00e2n th\u1ee7 4 b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_danh_muc_cac_ben_lien_ket_va_cac_giao_dich_phat_sinh\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh danh m\u1ee5c c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 danh s\u00e1ch c\u1ed5 \u0111\u00f4ng, c\u00e1c kho\u1ea3n vay, c\u00e1c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u1edbi c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty trong c\u00f9ng h\u1ec7 th\u1ed1ng t\u1eadp \u0111o\u00e0n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean k\u1ebft l\u00e0 nguy\u00ean nh\u00e2n h\u00e0ng \u0111\u1ea7u d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. \u0110\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong gia \u0111\u00ecnh c\u1ee7a ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_loai_va_lua_chon_mau_phu_luc_phu_hop\"><\/span><b>B\u01b0\u1edbc 2: Ph\u00e2n lo\u1ea1i v\u00e0 l\u1ef1a ch\u1ecdn m\u1eabu ph\u1ee5 l\u1ee5c ph\u00f9 h\u1ee3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y v\u00e0o quy m\u00f4 v\u00e0 t\u00ednh ch\u1ea5t giao d\u1ecbch, doanh nghi\u1ec7p c\u1ea7n bi\u1ebft m\u00ecnh ph\u1ea3i b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o th\u00f4ng qua 4 m\u1eabu sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I: Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft (B\u1eaft bu\u1ed9c v\u1edbi h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c II: Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c III: Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c IV: K\u00ea khai th\u00f4ng tin 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 to\u00e0n c\u1ea7u t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Thu_thap_du_lieu_va_ap_dung_phuong_phap_so_sanh_gia\"><\/span><b>B\u01b0\u1edbc 3: Thu th\u1eadp d\u1eef li\u1ec7u v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc kh\u00f3 nh\u1ea5t trong quy tr\u00ecnh th\u1ef1c hi\u1ec7n b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft l\u00e0 &#8220;gi\u00e1 th\u1ecb tr\u01b0\u1eddng&#8221;. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, 14, 15 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (Resale Price).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (Cost Plus).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Thuc_hien_ke_khai_truc_tiep_tren_phan_mem_HTKK\"><\/span><b>B\u01b0\u1edbc 4: Th\u1ef1c hi\u1ec7n k\u00ea khai tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u. Truy c\u1eadp ph\u1ea7n m\u1ec1m H\u1ed7 tr\u1ee3 k\u00ea khai (HTKK) m\u1edbi nh\u1ea5t, ch\u1ecdn m\u1ee5c &#8220;Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p&#8221; sau \u0111\u00f3\u00a0 &#8220;T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (03\/TNDN)&#8221;. T\u1ea1i \u0111\u00e2y, h\u1ec7 th\u1ed1ng s\u1ebd cho ph\u00e9p t\u00edch ch\u1ecdn c\u00e1c Ph\u1ee5 l\u1ee5c I, II, III, IV t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 \u0111i\u1ec1n th\u00f4ng tin.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_trong_phu_luc_giao_dich_lien_ket\"><\/span><b>N\u1ed9i dung chi ti\u1ebft trong ph\u1ee5 l\u1ee5c 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;\">Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ph\u1ea7n c\u1ed1t l\u00f5i trong giao d\u1ecbch li\u00ean k\u1ebft. C\u1ee5 th\u1ec3 t\u1eebng m\u1ee5c trong ph\u1ee5 l\u1ee5c th\u1ec3 hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c I: Th\u00f4ng tin c\u00e1c b\u00ean li\u00ean k\u1ebft (Bao g\u1ed3m: T\u00ean, M\u00e3 s\u1ed1 thu\u1ebf, Qu\u1ed1c gia, H\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft t\u1eeb \u0111i\u1ec3m a \u0111\u1ebfn \u0111i\u1ec3m l 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;\">M\u1ee5c II: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n, \u0111\u00e2y l\u00e0 b\u01b0\u1edbc c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 t\u1ed1i \u01b0u s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c III: T\u1ed5ng h\u1ee3p th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft. K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n t\u00e1ch b\u1ea1ch r\u00f5 doanh thu v\u00e0 chi ph\u00ed t\u1eeb c\u00e1c giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ti\u1ec1n b\u1ea3n quy\u1ec1n, v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c IV: K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi \u0111i\u1ec1u ch\u1ec9nh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng. \u0110\u00e2y l\u00e0 ph\u1ea7n doanh nghi\u1ec7p t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 so s\u00e1nh gi\u00e1.<\/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\/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<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> B\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t \u0111\u1ec3 tr\u00e1nh nh\u1eefng r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 tr\u00e1nh m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p v\u1edbi l\u00e3i su\u1ea5t 0.03%\/ng\u00e0y. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef c\u1ea9n th\u1eadn t\u1ea1i doanh nghi\u1ec7p, khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra ph\u1ea3i xu\u1ea5t tr\u00ecnh ngay.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dac_thu_duoc_mien_lap_ho_so_xac_dinh_gia\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng l\u00e3ng ph\u00ed ngu\u1ed3n l\u1ef1c, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb khi t\u00ecm hi\u1ec3u b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o. Theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3 t\u00ednh thu\u1ebf.<\/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) v\u00e0 n\u1ed9p b\u00e1o c\u00e1o APA \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ph\u00e1t sinh doanh thu v\u00e0 kh\u00f4ng ph\u00e1t sinh doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean doanh thu (EBIT\/Doanh thu) theo quy \u0111\u1ecbnh nh\u01b0 Ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean, S\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean v\u00e0 Gia c\u00f4ng t\u1eeb 15% tr\u1edf l\u00ean.<\/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<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File), doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai Ph\u1ee5 l\u1ee5c I.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_nghiem_trong_khi_khong_bo_sung_phu_luc_giao_dich_lien_ket\"><\/span><b>R\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng khi kh\u00f4ng b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4119\" aria-describedby=\"caption-attachment-4119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4119\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-phap-ly-nghiem-trong-khi-khong-bo-sung-phu-luc-giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng khi kh\u00f4ng b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-phap-ly-nghiem-trong-khi-khong-bo-sung-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-phap-ly-nghiem-trong-khi-khong-bo-sung-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-phap-ly-nghiem-trong-khi-khong-bo-sung-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-phap-ly-nghiem-trong-khi-khong-bo-sung-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-phap-ly-nghiem-trong-khi-khong-bo-sung-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4119\" class=\"wp-caption-text\">R\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng khi kh\u00f4ng b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o AI v\u00e0 Big Data c\u1ee7a ng\u00e0nh Thu\u1ebf, vi\u1ec7c ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n bao gi\u1edd h\u1ebft. Nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf: \u0110\u00e2y l\u00e0 r\u1ee7i ro kh\u1ee7ng khi\u1ebfp nh\u1ea5t. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ee7 th\u00ec c\u01a1 quan Thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c thu nh\u1eadp ch\u1ecbu thu\u1ebf d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cao h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi t\u1ef1 quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i b\u1ecf chi ph\u00ed l\u00e3i vay: Theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132, n\u1ebfu doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c I, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA s\u1ebd b\u1ecb lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh: Theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, h\u00e0nh vi ch\u1eadm n\u1ed9p ho\u1eb7c thi\u1ebfu h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 m\u1ee9c ph\u1ea1t ti\u1ec1n r\u1ea5t n\u1eb7ng v\u1edbi l\u00e3i su\u1ea5t 0.03%\/ng\u00e0y. Do \u0111\u00f3 vi\u1ec7c ch\u1eadm tr\u1ec5 b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd n\u00e2ng s\u1ed1 ti\u1ec1n ph\u1ea1t l\u00ean r\u1ea5t cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 r\u1ee7i ro cao: Doanh nghi\u1ec7p s\u1ebd b\u1ecb \u0111\u01b0a v\u00e0o &#8220;danh s\u00e1ch \u0111en&#8221; ki\u1ec3m tra, thanh tra thu\u1ebf tr\u1ecdng \u0111i\u1ec3m trong nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp, g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ch\u01b0a c\u00f3 kinh nghi\u1ec7m l\u1eadp c\u0169ng nh\u01b0 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan Thu\u1ebf. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft <\/a><\/span><\/strong><span style=\"font-weight: 400;\">t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb 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 \u0111\u1ed3ng h\u00e0nh h\u1ed7 tr\u1ee3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_nghiem_thuc_te_giup_toi_uu_chi_phi_lai_vay_va_ho_so_giao_dich_lien_ket\"><\/span><b>Kinh nghi\u1ec7m th\u1ef1c t\u1ebf gi\u00fap t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay v\u00e0 h\u1ed3 s\u01a1 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;\">Trong qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y nhi\u1ec1u l\u1ed7i sai ph\u1ed5 bi\u1ebfn khi k\u1ebf to\u00e1n t\u1ef1 t\u00ecm c\u00e1ch b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a h\u1ed3 s\u01a1:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_khong_che_chi_phi_lai_vay\"><\/span><b>Quy t\u1eafc kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh EBITDA nh\u01b0 sau:<\/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;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n + Chi ph\u00ed l\u00e3i vay + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c 30%) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu doanh nghi\u1ec7p c\u00f3 EBITDA d\u01b0 nh\u01b0ng th\u1eddi gian chuy\u1ec3n kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c. \u0110\u1ec3 qu\u1ea3n tr\u1ecb t\u1ed1t vi\u1ec7c b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, k\u1ebf to\u00e1n c\u1ea7n l\u1eadp b\u1ea3ng theo d\u00f5i chi ph\u00ed l\u00e3i vay chuy\u1ec3n k\u1ef3 \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_nhat_quan_cua_du_lieu\"><\/span><b>\u0110\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t l\u1ed7i ph\u1ed5 bi\u1ebfn l\u00e0 s\u1ed1 li\u1ec7u 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 03\/TNDN.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p k\u00ea khai c\u00f3 giao d\u1ecbch vay v\u1ed1n \u1edf Ph\u1ee5 l\u1ee5c I, th\u00ec tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i th\u1ec3 hi\u1ec7n kho\u1ea3n n\u1ee3 vay t\u01b0\u01a1ng \u1ee9ng. S\u1ef1 m\u00e2u thu\u1eabn n\u00e0y ch\u00ednh l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng khi\u1ebfn c\u01a1 quan thu\u1ebf ch\u00fa \u00fd ngay l\u1eadp t\u1ee9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_du_lieu_so_sanh_Benchmarking\"><\/span><b>Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1, h\u00e3y ch\u1ee7 \u0111\u1ed9ng t\u00ecm ki\u1ebfm c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 quy m\u00f4, th\u1ecb tr\u01b0\u1eddng v\u00e0 ch\u1ee9c n\u0103ng. Vi\u1ec7c n\u1eafm r\u00f5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 s\u1ebd gi\u00fap doanh nghi\u1ec7p bi\u1ebft c\u00e1ch b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 gi\u1ea3i tr\u00ecnh m\u1ed9t c\u00e1ch thuy\u1ebft ph\u1ee5c nh\u1ea5t tr\u01b0\u1edbc \u0111o\u00e0n thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_khi_bo_sung_phu_luc_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc khi b\u1ed5 sung ph\u1ee5 l\u1ee5c 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=\"Neu_doanh_nghiep_chi_vay_tien_cua_Giam_doc_thi_co_can_nop_phu_luc_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 vay ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c th\u00ec c\u00f3 c\u1ea7n n\u1ed9p ph\u1ee5 l\u1ee5c 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 \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, n\u1ebfu Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t th\u00ec \u0111\u00e2y l\u00e0 b\u00ean li\u00ean k\u1ebft. Kho\u1ea3n vay n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai t\u1ea1i Ph\u1ee5 l\u1ee5c I.                    <\/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=\"Thoi_han_nop_ho_so_bo_sung_phu_luc_giao_dich_lien_ket_nhu_the_nao\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi h\u1ea1n n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft tr\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh).                    <\/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=\"Toi_co_duoc_sua_lai_phu_luc_sau_khi_da_nop_khong\"><\/span>T\u00f4i c\u00f3 \u0111\u01b0\u1ee3c s\u1eeda l\u1ea1i ph\u1ee5 l\u1ee5c sau khi \u0111\u00e3 n\u1ed9p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHo\u00e0n to\u00e0n c\u00f3 th\u1ec3 n\u1ed9p t\u1edd khai b\u1ed5 sung n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t, tuy nhi\u00ean vi\u1ec7c b\u1ed5 sung sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u1ec3 gi\u1ea3m tr\u1eeb r\u1ee7i ro ph\u1ea1t.                    <\/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\": \"N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 vay ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c th\u00ec c\u00f3 c\u1ea7n n\u1ed9p ph\u1ee5 l\u1ee5c 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 \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, n\u1ebfu Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t th\u00ec \u0111\u00e2y l\u00e0 b\u00ean li\u00ean k\u1ebft. Kho\u1ea3n vay n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai t\u1ea1i Ph\u1ee5 l\u1ee5c I.\"\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\": \"Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft tr\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh).\"\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\": \"T\u00f4i c\u00f3 \u0111\u01b0\u1ee3c s\u1eeda l\u1ea1i ph\u1ee5 l\u1ee5c sau khi \u0111\u00e3 n\u1ed9p kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 n\u1ed9p t\u1edd khai b\u1ed5 sung n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t, tuy nhi\u00ean vi\u1ec7c b\u1ed5 sung sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u1ec3 gi\u1ea3m tr\u1eeb r\u1ee7i ro ph\u1ea1t.\"\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;\">Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 th\u1ef1c thi \u0111\u00fang b\u1ed5 sung ph\u1ee5 l\u1ee5c 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 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 chu\u1ea9n ch\u1ec9nh, b\u00e1m s\u00e1t c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP s\u1ebd l\u00e0 l\u00e1 ch\u1eafn v\u1eefng ch\u1eafc gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin v\u1eadn h\u00e0nh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network <\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">\u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><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 b\u1ed1i c\u1ea3nh c\u01a1 quan Thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n trong n\u01b0\u1edbc. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong k\u00ea khai Ph\u1ee5 l\u1ee5c I, II, III ho\u1eb7c IV theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4117","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\/4117","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=4117"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4117\/revisions"}],"predecessor-version":[{"id":4122,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4117\/revisions\/4122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4118"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}