{"id":4124,"date":"2026-05-21T11:45:15","date_gmt":"2026-05-21T04:45:15","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4124"},"modified":"2026-05-21T11:45:15","modified_gmt":"2026-05-21T04:45:15","slug":"dich-vu-tu-van-giao-dich-lien-ket-quan-1","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/","title":{"rendered":"D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean t\u1ea1i Qu\u1eadn 1: T\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf h\u1ed9i nh\u1eadp, c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p. Vi\u1ec7c ki\u1ec3m so\u00e1t t\u00ednh minh b\u1ea1ch v\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong c\u00e1c giao d\u1ecbch n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ec1n v\u1eefng t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay v\u1eabn \u0111ang l\u00fang t\u00fang tr\u01b0\u1edbc c\u00e1c quy \u0111\u1ecbnh kh\u1eaft khe c\u1ee7a <a 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\">Decree 132\/2020\/ND-CP<\/a> and <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 20\/2025\/ND-CP<\/a><\/span><\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132. Vi\u1ec7c kh\u00f4ng n\u1eafm r\u00f5 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ho\u1eb7c k\u00ea khai sai l\u1ec7ch c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu thu\u1ebf r\u1ea5t l\u1edbn, \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn uy t\u00edn v\u00e0 d\u00f2ng ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 v\u1ea5n \u0111\u1ec1 n\u00e0y, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Qu\u1eadn 1 ra \u0111\u1eddi nh\u01b0 m\u1ed9t gi\u1ea3i ph\u00e1p c\u1ee9u c\u00e1nh. Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, \u0111\u00e2y l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1eafc l\u1ef1c gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf v\u00e0 v\u1eadn h\u00e0nh minh b\u1ea1ch trong m\u1eaft c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Dich_vu_tu_van_giao_dich_lien_ket_Quan_1_la_gi\" >D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft Qu\u1eadn 1 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Quy_trinh_thuc_hien_ho_so_giao_dich_lien_ket_theo_quy_dinh_moi_nhat\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Xac_dinh_cac_ben_co_quan_he_lien_ket_va_giao_dich_lien_ket\" >X\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Xac_dinh_thoi_han_nop_to_khai_va_ho_so\" >X\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 h\u1ed3 s\u01a1<\/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\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Dieu_kien_va_thu_tuc_mien_lap_ho_so\" >\u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/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\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Lap_Ho_so_quoc_gia_Local_File_va_Ho_so_toan_cau_Master_File\" >L\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Chuan_bi_bang_chung_va_chung_tu_chung_minh\" >Chu\u1ea9n b\u1ecb b\u1eb1ng ch\u1ee9ng v\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh<\/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\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Dich_vu_tu_van_giao_dich_lien_ket_chuyen_nghiep_tai_MAN_%E2%80%93_Master_Accountant_Network\" >D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p t\u1ea1i MAN &#8211; Master Accountant Network<\/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\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Loi_ich_khi_su_dich_vu_tu_van_giao_dich_lien_ket_tai_Quan_1\" >L\u1ee3i \u00edch khi s\u1eed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Qu\u1eadn 1<\/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\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Giam_thieu_rui_ro_bi_truy_thu_va_xu_phat_thue\" >Gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t thu\u1ebf\u00a0<\/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\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Toi_uu_chi_phi_thue_hop_phap_cho_doanh_nghiep\" >T\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p cho doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Tiet_kiem_thoi_gian_va_nguon_luc_noi_bo\" >Ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Chu_dong_giai_trinh_khi_co_quan_thue_thanh_tra\" >Ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf thanh tra\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Cap_nhat_kip_thoi_cac_thay_doi_phap_ly_moi_nhat\" >C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Bao_mat_tuyet_doi_du_lieu_tai_chinh_va_chien_luoc_kinh_doanh\" >B\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Bao_gia_dich_vu_tu_van_giao_dich_lien_ket_Quan_1\" >B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft Qu\u1eadn 1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket-quan-1\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_tu_van_giao_dich_lien_ket_Quan_1_la_gi\"><\/span><b>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft Qu\u1eadn 1 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhu c\u1ea7u v\u1ec1 minh b\u1ea1ch h\u00f3a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh trong c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ho\u1eb7c nh\u00f3m c\u00f4ng ty m\u1eb9 &#8211; con \u0111ang t\u0103ng cao. Tuy nhi\u00ean, giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c mang t\u00ednh \u0111\u1eb7c th\u00f9 chuy\u00ean s\u00e2u, \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c t\u1ed5ng h\u00f2a gi\u1eefa k\u1ebf to\u00e1n, lu\u1eadt thu\u1ebf v\u00e0 ph\u00e2n t\u00edch kinh t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 cung c\u1ea5p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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;\"> Qu\u1eadn 1, c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u1ec1 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn. M\u1ed9t d\u1ecbch v\u1ee5 uy t\u00edn s\u1ebd gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u, \u0111\u1ea3m b\u1ea3o t\u00ednh chuy\u00ean nghi\u1ec7p, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 theo \u0111\u00fang chu\u1ea9n m\u1ef1c hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_ho_so_giao_dich_lien_ket_theo_quy_dinh_moi_nhat\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 th\u1ef1c hi\u1ec7n ho\u1eb7c \u1ee7y quy\u1ec1n cho c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3\u00a0 th\u1ef1c hi\u1ec7n \u0111\u00fang ti\u1ebfn \u0111\u1ed9 v\u00e0 ch\u00ednh x\u00e1c, MAN &#8211; Master Accountant Network h\u01b0\u1edbng d\u1eabn c\u00e1c th\u1ee7 t\u1ee5c tr\u1ecdng y\u1ebfu nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_cac_ben_co_quan_he_lien_ket_va_giao_dich_lien_ket\"><\/span><b>X\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t c\u00e1c m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean k\u1ebft. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng ngay t\u1eeb \u0111\u1ea7u s\u1ebd d\u1eabn \u0111\u1ebfn to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 ph\u00eda sau b\u1ecb v\u00f4 hi\u1ec7u h\u00f3a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_thoi_han_nop_to_khai_va_ho_so\"><\/span><b>X\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft (M\u1eabu 01) tr\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN. C\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c m\u1ed1c th\u1eddi gian \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_va_thu_tuc_mien_lap_ho_so\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 v\u1ec1 doanh thu v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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><span style=\"font-weight: 400;\">. Vi\u1ec7c hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 chi ph\u00ed v\u00e0 ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_Ho_so_quoc_gia_Local_File_va_Ho_so_toan_cau_Master_File\"><\/span><b>L\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 hai th\u00e0nh ph\u1ea7n c\u1ed1t l\u00f5i ch\u1ee9ng minh t\u00ednh kh\u00e1ch quan c\u1ee7a gi\u00e1 giao d\u1ecbch. H\u1ed3 s\u01a1 c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 chi\u1ebfn l\u01b0\u1ee3c kinh doanh, s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1c ph\u00e2n t\u00edch so s\u00e1nh kinh t\u1ebf chi ti\u1ebft. S\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap n\u1ed9i dung h\u1ed3 s\u01a1 ch\u1eb7t ch\u1ebd, gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb b\u00e1c b\u1ecf d\u1eef li\u1ec7u khi thanh tra thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_bang_chung_va_chung_tu_chung_minh\"><\/span><b>Chu\u1ea9n b\u1ecb b\u1eb1ng ch\u1ee9ng v\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c t\u1edd khai, doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef c\u00e1c h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n li\u00ean quan. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tham gia c\u00e1c th\u1ecfa thu\u1eadn APA (Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1), c\u1ea7n c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 h\u1ed3 s\u01a1 r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_tu_van_giao_dich_lien_ket_chuyen_nghiep_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p t\u1ea1i MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4127\" aria-describedby=\"caption-attachment-4127\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4127\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-tu-van-giao-dich-lien-ket-chuyen-nghiep-tai-MAN.jpg\" alt=\"D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Qu\u1eadn 1 chuy\u00ean nghi\u1ec7p c\u1ee7a MAN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-tu-van-giao-dich-lien-ket-chuyen-nghiep-tai-MAN.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-tu-van-giao-dich-lien-ket-chuyen-nghiep-tai-MAN-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-tu-van-giao-dich-lien-ket-chuyen-nghiep-tai-MAN-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-tu-van-giao-dich-lien-ket-chuyen-nghiep-tai-MAN-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-tu-van-giao-dich-lien-ket-chuyen-nghiep-tai-MAN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4127\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Qu\u1eadn 1 chuy\u00ean nghi\u1ec7p c\u1ee7a MAN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 kinh nghi\u1ec7m, ch\u00fang t\u00f4i mang \u0111\u1ebfn l\u1ed9 tr\u00ecnh t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u, b\u00e1m s\u00e1t th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n t\u1ed5ng th\u1ec3: C\u1eadp nh\u1eadt c\u00e1c th\u1ee7 t\u1ee5c, quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1eeb Ch\u00ednh ph\u1ee7 li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c thi chuy\u00ean m\u00f4n: H\u1ed7 tr\u1ee3 k\u00ea khai c\u00e1c m\u1eabu bi\u1ec3u (M\u1eabu 01, 02, 03, 04 theo Ngh\u1ecb \u0111\u1ecbnh 132), thay m\u1eb7t doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch d\u1eef li\u1ec7u: S\u1eed d\u1ee5ng c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean d\u1ee5ng \u0111\u1ec3 so s\u00e1nh gi\u00e1 th\u1ecb tr\u01b0\u1eddng, \u0111\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p n\u1eb1m trong bi\u00ean \u0111\u1ed9 chu\u1ea9n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u00f4ng vi\u1ec7c tr\u1ecdn g\u00f3i 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;\">H\u00e0ng th\u00e1ng\/qu\u00fd: Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, t\u01b0 v\u1ea5n h\u1ea1ch to\u00e1n \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh: T\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u, l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, H\u1ed7 tr\u1ee3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf d\u1ef1a tr\u00ean vi\u1ec7c c\u00e2n \u0111\u1ed1i c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay (kh\u1ed1ng ch\u1ebf theo m\u1ee9c 30% EBITDA) v\u00e0 Th\u1ef1c hi\u1ec7n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-chuyen-gia\/\">Transfer pricing consultancy<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean s\u00e2u \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p nh\u01b0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, t\u00e1i c\u1ea5u tr\u00fac t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dich_vu_tu_van_giao_dich_lien_ket_tai_Quan_1\"><\/span><b>L\u1ee3i \u00edch khi s\u1eed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Qu\u1eadn 1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4126\" aria-describedby=\"caption-attachment-4126\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4126\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Loi-ich-khi-su-dich-vu-tu-van-giao-dich-lien-ket-tai-Quan-1.jpg\" alt=\"L\u1ee3i \u00edch khi s\u1eed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Qu\u1eadn 1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Loi-ich-khi-su-dich-vu-tu-van-giao-dich-lien-ket-tai-Quan-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Loi-ich-khi-su-dich-vu-tu-van-giao-dich-lien-ket-tai-Quan-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Loi-ich-khi-su-dich-vu-tu-van-giao-dich-lien-ket-tai-Quan-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Loi-ich-khi-su-dich-vu-tu-van-giao-dich-lien-ket-tai-Quan-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Loi-ich-khi-su-dich-vu-tu-van-giao-dich-lien-ket-tai-Quan-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4126\" class=\"wp-caption-text\">L\u1ee3i \u00edch khi s\u1eed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Qu\u1eadn 1<\/figcaption><\/figure>\n<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 ho\u1ea1t \u0111\u1ed9ng thanh tra \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Qu\u1eadn 1 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_thieu_rui_ro_bi_truy_thu_va_xu_phat_thue\"><\/span><b>Gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t thu\u1ebf\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp v\u00e0 ph\u00f9 h\u1ee3p gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1eebng giao d\u1ecbch ph\u00e1t sinh. N\u1ebfu k\u00ea khai sai, thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf TNDN;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft Qu\u1eadn 1 chuy\u00ean s\u00e2u gi\u00fap r\u00e0 so\u00e1t to\u00e0n b\u1ed9 d\u1eef li\u1ec7u, chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p lu\u00f4n \u1edf tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng khi c\u01a1 quan thu\u1ebf thanh ki\u1ec3m tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Toi_uu_chi_phi_thue_hop_phap_cho_doanh_nghiep\"><\/span><b>T\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7, c\u00e1c chuy\u00ean gia c\u1ee7a MAN c\u00f2n gi\u00fap doanh nghi\u1ec7p ph\u00e2n t\u00edch c\u1ea5u tr\u00fac giao d\u1ecbch, c\u01a1 c\u1ea5u v\u1ed1n v\u00e0 ch\u00ednh s\u00e1ch gi\u00e1 n\u1ed9i b\u1ed9 \u0111\u1ec3 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf trong khu\u00f4n kh\u1ed5 ph\u00e1p lu\u1eadt. \u0110\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 chi ph\u00ed l\u00e3i vay l\u1edbn, ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n n\u1ed9i b\u1ed9 ho\u1eb7c ph\u00e2n b\u1ed5 chi ph\u00ed t\u1eadp \u0111o\u00e0n, vi\u1ec7c t\u01b0 v\u1ea5n \u0111\u00fang s\u1ebd gi\u00fap tr\u00e1nh v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tiet_kiem_thoi_gian_va_nguon_luc_noi_bo\"><\/span><b>Ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh. Vi\u1ec7c t\u1ef1 th\u1ef1c hi\u1ec7n th\u01b0\u1eddng khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t nhi\u1ec1u th\u1eddi gian thu th\u1eadp d\u1eef li\u1ec7u, nghi\u00ean c\u1ee9u quy \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd bi\u1ec3u m\u1eabu ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft Qu\u1eadn 1 c\u1ee7a MAN, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 to\u00e0n di\u1ec7n t\u1eeb kh\u00e2u r\u00e0 so\u00e1t d\u1eef li\u1ec7u, l\u1eadp h\u1ed3 s\u01a1 Local File, Master File cho \u0111\u1ebfn k\u00ea khai M\u1eabu 01, 02, 03, 04 \u0111\u00fang chu\u1ea9n quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_giai_trinh_khi_co_quan_thue_thanh_tra\"><\/span><b>Ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf thanh tra\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch quan tr\u1ecdng nh\u1ea5t l\u00e0 doanh nghi\u1ec7p lu\u00f4n c\u00f3 b\u1ed9 h\u1ed3 s\u01a1 logic, \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u00e0 ph\u00e2n t\u00edch so s\u00e1nh r\u00f5 r\u00e0ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c gi\u1ea3i tr\u00ecnh. \u0110i\u1ec1u n\u00e0y gi\u00fap:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m \u00e1p l\u1ef1c khi quy\u1ebft to\u00e1n thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf tranh ch\u1ea5p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o v\u1ec7 uy t\u00edn doanh nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_kip_thoi_cac_thay_doi_phap_ly_moi_nhat\"><\/span><b>C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf BEPS v\u00e0 xu h\u01b0\u1edbng ch\u1ed1ng chuy\u1ec3n gi\u00e1. Vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p gi\u00fap doanh nghi\u1ec7p nhanh ch\u00f3ng n\u1eafm b\u1eaft c\u00e1c thay \u0111\u1ed5i m\u1edbi, t\u1eeb \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 v\u00e0 chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf ph\u00f9 h\u1ee3p ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_mat_tuyet_doi_du_lieu_tai_chinh_va_chien_luoc_kinh_doanh\"><\/span><b>B\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 gi\u00e1 v\u1ed1n, ch\u00ednh s\u00e1ch ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn, c\u1ea5u tr\u00fac t\u1eadp \u0111o\u00e0n hay h\u1ee3p \u0111\u1ed3ng n\u1ed9i b\u1ed9 \u0111\u1ec1u l\u00e0 d\u1eef li\u1ec7u nh\u1ea1y c\u1ea3m. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/\">MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng quy tr\u00ecnh b\u1ea3o m\u1eadt nghi\u00eam ng\u1eb7t, gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m khi cung c\u1ea5p d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_gia_dich_vu_tu_van_giao_dich_lien_ket_Quan_1\"><\/span><b>B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft Qu\u1eadn 1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c t\u00f9y ch\u1ec9nh linh ho\u1ea1t d\u1ef1a tr\u00ean quy m\u00f4 doanh nghi\u1ec7p, \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u00e1c b\u00ean li\u00ean k\u1ebft. Ch\u00fang t\u00f4i cam k\u1ebft cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng t\u1ed1t nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ed1t l\u00f5i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c t\u00f9y ch\u1ec9nh linh ho\u1ea1t d\u1ef1a tr\u00ean quy m\u00f4 doanh nghi\u1ec7p, \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u00e1c b\u00ean li\u00ean k\u1ebft. Ch\u00fang t\u00f4i cam k\u1ebft cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng t\u1ed1t nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ed1t l\u00f5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> ngay \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">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>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf h\u1ed9i nh\u1eadp, c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p. Vi\u1ec7c ki\u1ec3m so\u00e1t t\u00ednh minh b\u1ea1ch v\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong c\u00e1c giao d\u1ecbch n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf m\u00e0 c\u00f2n l\u00e0 y\u1ebfu [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4125,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4124","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\/4124","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=4124"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4124\/revisions"}],"predecessor-version":[{"id":4128,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4124\/revisions\/4128"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4125"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}