{"id":4302,"date":"2026-06-05T09:42:18","date_gmt":"2026-06-05T02:42:18","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4302"},"modified":"2026-06-05T09:42:18","modified_gmt":"2026-06-05T02:42:18","slug":"bao-cao-cbcr-la-gi","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/","title":{"rendered":"B\u00e1o c\u00e1o CbCR l\u00e0 g\u00ec? \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i l\u1eadp?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ef7 nguy\u00ean s\u1ed1 h\u00f3a t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u v\u00e0 s\u1ef1 b\u00f9ng n\u1ed5 c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia (MNEs), c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111ang \u0111\u01b0\u1ee3c th\u1eaft ch\u1eb7t h\u01a1n bao gi\u1edd h\u1ebft. S\u1ef1 ra \u0111\u1eddi c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0<\/span><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\"> Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132. \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc chuy\u1ec3n d\u1ecbch l\u1edbn c\u1ee7a c\u01a1 quan Thu\u1ebf, t\u1eeb ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m tra truy\u1ec1n th\u1ed1ng sang \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf ti\u00ean ti\u1ebfn. Trong s\u1ed1 c\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o CbCR (Country-by-Country Report &#8211; B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia) \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t trong nh\u1eefng th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p v\u00e0 quan tr\u1ecdng nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh (CFO), k\u1ebf to\u00e1n tr\u01b0\u1edfng hay chuy\u00ean vi\u00ean ph\u00e1p ch\u1ebf doanh nghi\u1ec7p, vi\u1ec7c hi\u1ec3u sai b\u1ea3n ch\u1ea5t, ch\u1eadm n\u1ed9p ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t d\u1eef li\u1ec7u tr\u00ean B\u00e1o c\u00e1o CbCR c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd c\u1ef1c k\u1ef3 nghi\u00eam tr\u1ecdng, th\u1eadm ch\u00ed k\u00edch ho\u1ea1t c\u00e1c cu\u1ed9c thanh tra chuy\u1ec3n gi\u00e1. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd c\u1eadp nh\u1eadt, cung c\u1ea5p to\u00e0n di\u1ec7n v\u1ec1 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam.<\/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\/bao-cao-cbcr-la-gi\/#Bao_cao_CbCR_la_gi\" >B\u00e1o c\u00e1o CbCR l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Muc_dich_quan_ly_thue_Quoc_te\" >M\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd thu\u1ebf Qu\u1ed1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Y_nghia_chien_luoc_trong_cong_tac_quan_ly_thue_cua_Viet_Nam\" >\u00dd ngh\u0129a chi\u1ebfn l\u01b0\u1ee3c trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a Vi\u1ec7t Nam<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Doi_tuong_phai_lap_va_nop_Bao_cao_CbCR_tai_Viet_Nam_theo_Nghi_dinh_132\" >\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Truong_hop_Cong_ty_me_toi_cao_tai_Viet_Nam_nop_Bao_cao_CbCR\" >Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam n\u1ed9p B\u00e1o c\u00e1o CbCR<\/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\/bao-cao-cbcr-la-gi\/#Truong_hop_Cong_ty_con_tai_Viet_Nam_co_Cong_ty_me_toi_cao_o_nuoc_ngoai_doi_voi_Bao_cao_CbCR\" >Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o CbCR<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Thoi_han_nop_va_cach_thuc_thuc_hien_Bao_cao_CbCR_dung_quy_dinh\" >Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n B\u00e1o c\u00e1o CbCR \u0111\u00fang quy \u0111\u1ecbnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Thoi_han_nop_bao_cao_theo_quy_dinh_moi_nhat\" >Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Noi_dung_quan_trong_trong_Bao_cao_CbCR_theo_Nghi_dinh_132\" >N\u1ed9i dung quan tr\u1ecdng trong B\u00e1o c\u00e1o CbCR theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Phan_1_Phan_bo_thu_nhap_thue_va_cac_hoat_dong_kinh_doanh_theo_tung_nuoc_cu_tru_thue\" >Ph\u1ea7n 1: Ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1eebng n\u01b0\u1edbc c\u01b0 tr\u00fa thu\u1ebf<\/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\/bao-cao-cbcr-la-gi\/#Phan_2_Danh_sach_tat_ca_cac_thuc_the_thanh_vien_cua_tap_doan_da_quoc_gia_theo_tung_quoc_gia_cu_tru_thue\" >Ph\u1ea7n 2: Danh s\u00e1ch t\u1ea5t c\u1ea3 c\u00e1c th\u1ef1c th\u1ec3 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia theo t\u1eebng qu\u1ed1c gia c\u01b0 tr\u00fa thu\u1ebf<\/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\/bao-cao-cbcr-la-gi\/#Phan_3_Thong_tin_bo_sung\" >Ph\u1ea7n 3: Th\u00f4ng tin b\u1ed5 sung<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Nhung_luu_y_ve_viec_su_dung_Bao_cao_CbCR_trong_cong_tac_quan_ly_rui_ro_Thue\" >Nh\u1eefng l\u01b0u \u00fd v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro Thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Nguyen_tac_su_dung_thong_tin_cua_Co_quan_Thue\" >Nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a C\u01a1 quan Thu\u1ebf<\/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\/bao-cao-cbcr-la-gi\/#Rui_ro_doanh_nghiep_can_ra_soat_cheo_truoc_khi_nop\" >R\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ch\u00e9o tr\u01b0\u1edbc khi n\u1ed9p<\/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\/bao-cao-cbcr-la-gi\/#Giai_dap_thac_mac_ve_Bao_cao_CbCR\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 B\u00e1o c\u00e1o CbCR<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Cong_ty_con_tai_Viet_Nam_co_bat_buoc_phai_nop_Bao_cao_CbCR_neu_Cong_ty_me_toi_cao_o_nuoc_ngoai_da_nop_tai_nuoc_ho\" >C\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR n\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p t\u1ea1i n\u01b0\u1edbc h\u1ecd?<\/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\/bao-cao-cbcr-la-gi\/#Nguong_doanh_thu_hop_nhat_toan_cau_de_xac_dinh_nghia_vu_Bao_cao_CbCR_doi_voi_tap_doan_co_me_toi_cao_o_nuoc_ngoai_duoc_tinh_nhu_the_nao\" >Ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 B\u00e1o c\u00e1o CbCR \u0111\u1ed1i v\u1edbi t\u1eadp \u0111o\u00e0n c\u00f3 m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh 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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Neu_doanh_nghiep_nop_cham_hoac_khong_nop_van_ban_thong_bao_chi_dinh_nop_thay_Bao_cao_CbCR_thi_bi_xu_ly_ra_sao\" >N\u1ebfu doanh nghi\u1ec7p n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ecbnh n\u1ed9p thay B\u00e1o c\u00e1o CbCR th\u00ec b\u1ecb x\u1eed l\u00fd ra sao?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Co_duoc_su_dung_so_lieu_trong_Bao_cao_CbCR_de_an_dinh_thue_truc_tiep_cho_doanh_nghiep_tai_Viet_Nam_khong\" >C\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u trong B\u00e1o c\u00e1o CbCR \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf tr\u1ef1c ti\u1ebfp cho doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#Ket_luan\" >K\u1ebft lu\u1eadn\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-cbcr-la-gi\/#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=\"Bao_cao_CbCR_la_gi\"><\/span><b>B\u00e1o c\u00e1o CbCR l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o CbCR l\u00e0 t\u00e0i li\u1ec7u cung c\u1ea5p m\u1ed9t b\u1ee9c tranh to\u00e0n c\u1ea3nh mang t\u00ednh to\u00e0n c\u1ea7u v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 thu nh\u1eadp, doanh thu, t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u00e3 n\u1ed9p c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i t\u1eebng qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 t\u1eadp \u0111o\u00e0n \u0111\u00f3 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_dich_quan_ly_thue_Quoc_te\"><\/span><b>M\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd thu\u1ebf Qu\u1ed1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o CbCR l\u00e0 m\u1ed9t ph\u1ea7n c\u1ed1t l\u00f5i trong b\u1ed9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/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;\"> \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb b\u1edfi T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD) theo Ch\u01b0\u01a1ng tr\u00ecnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 d\u1ecbch chuy\u1ec3n l\u1ee3i nhu\u1eadn BEPS Action 13.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay v\u00ec ch\u1ec9 nh\u00ecn v\u00e0o m\u1ed9t th\u1ef1c th\u1ec3 \u0111\u01a1n l\u1ebb t\u1ea1i Vi\u1ec7t Nam, c\u01a1 quan Thu\u1ebf c\u00f3 th\u1ec3 th\u00f4ng qua B\u00e1o c\u00e1o CbCR \u0111\u1ec3 gi\u00e1m s\u00e1t to\u00e0n b\u1ed9 d\u00f2ng ti\u1ec1n v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a to\u00e0n h\u1ec7 th\u1ed1ng t\u1eadp \u0111o\u00e0n tr\u00ean to\u00e0n c\u1ea7u. \u0110i\u1ec1u n\u00e0y gi\u00fap lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n c\u00e1c ranh gi\u1edbi m\u1edd nh\u1ea1t gi\u1eefa c\u00e1c thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf v\u00e0 qu\u1ed1c gia c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t cao.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Y_nghia_chien_luoc_trong_cong_tac_quan_ly_thue_cua_Viet_Nam\"><\/span><b>\u00dd ngh\u0129a chi\u1ebfn l\u01b0\u1ee3c trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-271-tct-ttkt-gioi-thieu-cac-noi-dung-moi-cua-nghi-dinh-132-2020-nd-cp-197833-d6.html\" rel=\"nofollow noopener\" target=\"_blank\">C\u00f4ng v\u0103n 271\/TCT-TTKT<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf gi\u1edbi thi\u1ec7u v\u1ec1 c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, Vi\u1ec7t Nam \u0111\u00e3 n\u1ed9i lu\u1eadt h\u00f3a quy \u0111\u1ecbnh qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng b\u00e1o c\u00e1o n\u00e0y m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3. M\u1ee5c ti\u00eau t\u1ed1i th\u01b0\u1ee3ng c\u1ee7a vi\u1ec7c thu th\u1eadp d\u1eef li\u1ec7u B\u00e1o c\u00e1o CbCR 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;\">\u0110\u00e1nh gi\u00e1 r\u1ee7i ro chuy\u1ec3n gi\u00e1 h\u1ec7 th\u1ed1ng: Gi\u00fap c\u01a1 quan Thu\u1ebf ph\u00e2n t\u00edch xem li\u1ec7u c\u00f3 s\u1ef1 d\u1ecbch chuy\u1ec3n l\u1ee3i nhu\u1eadn phi l\u00fd t\u1eeb c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t cao v\u1ec1 c\u00e1c v\u00f9ng l\u00e3nh th\u1ed5 c\u00f3 thu\u1ebf su\u1ea5t c\u1ef1c th\u1ea5p ho\u1eb7c b\u1eb1ng 0% hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c thanh tra: B\u00e1o c\u00e1o \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t b\u1ed9 l\u1ecdc r\u1ee7i ro. C\u01a1 quan Thu\u1ebf s\u1ebd s\u1eed d\u1ee5ng c\u00e1c thu\u1eadt to\u00e1n ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn \u0111\u1ec3 qu\u00e9t qua c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 ph\u00e1t hi\u1ec7n c\u00e1c \u0111i\u1ec3m b\u1ea5t th\u01b0\u1eddng v\u00e0 l\u1eadp danh s\u00e1ch ki\u1ec3m tra tr\u1ecdng \u0111i\u1ec3m thay v\u00ec thanh tra d\u00e0n tr\u1ea3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n cam k\u1ebft qu\u1ed1c t\u1ebf: Ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng (AEOI) i\u1eefa T\u1ed5ng c\u1ee5c Thu\u1ebf Vi\u1ec7t Nam v\u00e0 c\u01a1 quan thu\u1ebf c\u00e1c qu\u1ed1c gia \u0111\u1ed1i t\u00e1c th\u00f4ng qua c\u00e1c Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 Th\u1ecfa thu\u1eadn \u0111a ph\u01b0\u01a1ng gi\u1eefa c\u00e1c nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n (MCAA).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_lap_va_nop_Bao_cao_CbCR_tai_Viet_Nam_theo_Nghi_dinh_132\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4305\" aria-describedby=\"caption-attachment-4305\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4305\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-lap-va-nop-Bao-cao-CbCR-tai-Viet-Nam-theo-Nghi-dinh-132.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-lap-va-nop-Bao-cao-CbCR-tai-Viet-Nam-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-lap-va-nop-Bao-cao-CbCR-tai-Viet-Nam-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-lap-va-nop-Bao-cao-CbCR-tai-Viet-Nam-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-lap-va-nop-Bao-cao-CbCR-tai-Viet-Nam-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-lap-va-nop-Bao-cao-CbCR-tai-Viet-Nam-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4305\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia hay kh\u00f4ng \u0111\u00f2i h\u1ecfi ph\u1ea3i r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng c\u1ea5u tr\u00fac t\u1eadp \u0111o\u00e0n v\u00e0 ng\u01b0\u1ee1ng doanh thu. \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ph\u00e2n \u0111\u1ecbnh r\u1ea5t r\u00f5 ngh\u0129a v\u1ee5 n\u00e0y d\u1ef1a tr\u00ean vai tr\u00f2 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_Cong_ty_me_toi_cao_tai_Viet_Nam_nop_Bao_cao_CbCR\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam n\u1ed9p B\u00e1o c\u00e1o CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi, ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o s\u1ebd \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t d\u1ef1a tr\u00ean ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu b\u1eaft bu\u1ed9c: Doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ea1t t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp B\u00e1o c\u00e1o CbCR theo \u0111\u00fang bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng 18.000 t\u1ef7 \u0111\u1ed3ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o CbCR t\u00ednh tr\u00ean doanh thu h\u1ee3p nh\u1ea5t c\u1ee7a to\u00e0n b\u1ed9 t\u1eadp \u0111o\u00e0n \u1edf t\u1ea5t c\u1ea3 c\u00e1c qu\u1ed1c gia, ch\u1ee9 kh\u00f4ng ch\u1ec9 ri\u00eang doanh thu ph\u00e1t sinh c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c sai s\u00f3t k\u1ef9 thu\u1eadt kh\u00f4ng \u0111\u00e1ng c\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh chu\u1ea9n x\u00e1c tuy\u1ec7t \u0111\u1ed1i theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_Cong_ty_con_tai_Viet_Nam_co_Cong_ty_me_toi_cao_o_nuoc_ngoai_doi_voi_Bao_cao_CbCR\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u00f3ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, v\u1ec1 nguy\u00ean t\u1eafc chung, n\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o theo lu\u1eadt n\u01b0\u1edbc s\u1edf t\u1ea1i, h\u1ecd s\u1ebd n\u1ed9p cho c\u01a1 quan thu\u1ebf n\u01b0\u1edbc c\u01b0 tr\u00fa. C\u01a1 quan Thu\u1ebf Vi\u1ec7t Nam s\u1ebd t\u1ef1 \u0111\u1ed9ng thu th\u1eadp b\u00e1o c\u00e1o n\u00e0y qua c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng (AEOI).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam s\u1ebd b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ef1c ti\u1ebfp n\u1ed9p b\u1ea3n sao B\u00e1o c\u00e1o CbCR cho c\u01a1 quan Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u1ebfu r\u01a1i v\u00e0o 03 k\u1ecbch b\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 th\u1ecfa thu\u1eadn trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng: Qu\u1ed1c gia n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf v\u1edbi Vi\u1ec7t Nam nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o, hai b\u00ean ch\u01b0a k\u00fd k\u1ebft ho\u1eb7c ch\u01b0a c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n (MCAA) v\u1ec1 vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00ecnh ch\u1ec9 c\u01a1 ch\u1ebf trao \u0111\u1ed5i: Qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u00e3 k\u00fd k\u1ebft MCAA v\u1edbi Vi\u1ec7t Nam nh\u01b0ng \u0111ang t\u1ea1m th\u1eddi \u0111\u00ecnh ch\u1ec9 c\u01a1 ch\u1ebf trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng ho\u1eb7c g\u1eb7p c\u00e1c s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt h\u1ec7 th\u1ed1ng khi\u1ebfn vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng cho Vi\u1ec7t Nam b\u1ecb gi\u00e1n \u0111o\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh n\u1ed9p thay: Tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 nhi\u1ec1u h\u01a1n 01 ng\u01b0\u1eddi \u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n m\u1ed9t c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u1ecbnh n\u1ed9p thay, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh n\u1ed9p B\u00e1o c\u00e1o CbCR ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ec9 \u0111\u1ecbnh n\u00e0y cho c\u01a1 quan Thu\u1ebf Vi\u1ec7t Nam tr\u01b0\u1edbc ho\u1eb7c v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n. Vi\u1ec7c ch\u1eadm tr\u1ec5 n\u1ed9p v\u0103n b\u1ea3n th\u00f4ng b\u00e1o n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty con kh\u00e1c c\u1ee7a t\u1eadp \u0111o\u00e0n t\u1ea1i Vi\u1ec7t Nam b\u1ecb coi l\u00e0 vi ph\u1ea1m ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_va_cach_thuc_thuc_hien_Bao_cao_CbCR_dung_quy_dinh\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n B\u00e1o c\u00e1o CbCR \u0111\u00fang quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4304\" aria-describedby=\"caption-attachment-4304\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4304\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-han-nop-va-cach-thuc-thuc-hien-Bao-cao-CbCR-dung-quy-dinh.jpg\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n B\u00e1o c\u00e1o CbCR \u0111\u00fang quy \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-han-nop-va-cach-thuc-thuc-hien-Bao-cao-CbCR-dung-quy-dinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-han-nop-va-cach-thuc-thuc-hien-Bao-cao-CbCR-dung-quy-dinh-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-han-nop-va-cach-thuc-thuc-hien-Bao-cao-CbCR-dung-quy-dinh-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-han-nop-va-cach-thuc-thuc-hien-Bao-cao-CbCR-dung-quy-dinh-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-han-nop-va-cach-thuc-thuc-hien-Bao-cao-CbCR-dung-quy-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4304\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n B\u00e1o c\u00e1o CbCR \u0111\u00fang quy \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng l\u00fd do h\u00e0ng \u0111\u1ea7u khi\u1ebfn c\u00e1c doanh nghi\u1ec7p FDI b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 li\u1ec7t v\u00e0o danh s\u00e1ch r\u1ee7i ro cao v\u1ec1 thu\u1ebf l\u00e0 s\u1ef1 ch\u1ee7 quan trong vi\u1ec7c theo d\u00f5i th\u1eddi h\u1ea1n ph\u00e1p l\u00fd c\u0169ng nh\u01b0 nh\u1ea7m l\u1eabn trong kh\u00e2u quy \u0111\u1ed5i ti\u1ec1n t\u1ec7 khi \u0111i\u1ec1n bi\u1ec3u m\u1eabu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bao_cao_theo_quy_dinh_moi_nhat\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 s\u1ef1 linh ho\u1ea1t nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia thu th\u1eadp d\u1eef li\u1ec7u to\u00e0n c\u1ea7u:<\/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;\">H\u1ea1n ch\u00f3t n\u1ed9p B\u00e1o c\u00e1o = Ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao + 12 th\u00e1ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:\u00a0 <\/b><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n s\u1ea3n xu\u1ea5t h\u00e0ng gia d\u1ee5ng c\u1ee7a H\u00e0n Qu\u1ed1c c\u00f3 c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam. N\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Seoul k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12\/2025.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n t\u1ed1i \u0111a \u0111\u1ec3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao n\u1ed9p b\u00e1o c\u00e1o cho C\u01a1 quan Thu\u1ebf H\u00e0n Qu\u1ed1c l\u00e0 ng\u00e0y 31\/12\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam c\u0169ng ph\u1ea3i ho\u00e0n t\u1ea5t vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p b\u1ea3n sao B\u00e1o c\u00e1o CbCR cho c\u01a1 quan Thu\u1ebf Vi\u1ec7t Nam ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12\/2026.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_quan_trong_trong_Bao_cao_CbCR_theo_Nghi_dinh_132\"><\/span><b>N\u1ed9i dung quan tr\u1ecdng trong B\u00e1o c\u00e1o CbCR theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ec3u m\u1eabu Ph\u1ee5 l\u1ee5c IV y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i khai b\u00e1o th\u00f4ng tin m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng, ph\u00e2n chia th\u00e0nh 03 ph\u1ea7n chuy\u00ean bi\u1ec7t:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_1_Phan_bo_thu_nhap_thue_va_cac_hoat_dong_kinh_doanh_theo_tung_nuoc_cu_tru_thue\"><\/span><b>Ph\u1ea7n 1: Ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1eebng n\u01b0\u1edbc c\u01b0 tr\u00fa thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n nh\u00f3m d\u1eef li\u1ec7u t\u00e0i ch\u00ednh theo t\u1eebng qu\u1ed1c gia m\u00e0 t\u1eadp \u0111o\u00e0n c\u00f3 th\u1ef1c th\u1ec3 th\u00e0nh vi\u00ean ho\u1ea1t \u0111\u1ed9ng. C\u00e1c ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c 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 thu: Ph\u1ea3i t\u00e1ch r\u00f5 doanh thu giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 doanh thu giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn: L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN: S\u1ed1 thu\u1ebf th\u1ef1c n\u1ed9p (tr\u00ean c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t) v\u00e0 s\u1ed1 thu\u1ebf ph\u00e1t sinh trong n\u0103m t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 s\u1ed1 ngu\u1ed3n l\u1ef1c: V\u1ed1n \u0111i\u1ec1u l\u1ec7, l\u1ee3i nhu\u1eadn l\u0169y k\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean to\u00e0n th\u1eddi gian v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_2_Danh_sach_tat_ca_cac_thuc_the_thanh_vien_cua_tap_doan_da_quoc_gia_theo_tung_quoc_gia_cu_tru_thue\"><\/span><b>Ph\u1ea7n 2: Danh s\u00e1ch t\u1ea5t c\u1ea3 c\u00e1c th\u1ef1c th\u1ec3 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia theo t\u1eebng qu\u1ed1c gia c\u01b0 tr\u00fa thu\u1ebf<\/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 li\u1ec7t k\u00ea chi ti\u1ebft t\u00ean t\u1eebng th\u1ef1c th\u1ec3 th\u00e0nh vi\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, qu\u1ed1c gia th\u00e0nh l\u1eadp (n\u1ebfu kh\u00e1c v\u1edbi qu\u1ed1c gia c\u01b0 tr\u00fa thu\u1ebf) v\u00e0 t\u00edch ch\u1ecdn ch\u00ednh x\u00e1c t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i (v\u00ed d\u1ee5: S\u1ea3n xu\u1ea5t, Nghi\u00ean c\u1ee9u v\u00e0 Ph\u00e1t tri\u1ec3n, B\u00e1n l\u1ebb, D\u1ecbch v\u1ee5 h\u00e0nh ch\u00ednh n\u1ed9i b\u1ed9, Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9,&#8230;).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_3_Thong_tin_bo_sung\"><\/span><b>Ph\u1ea7n 3: Th\u00f4ng tin b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n d\u00e0nh cho c\u00e1c thuy\u1ebft minh chi ti\u1ebft v\u1ec1 ngu\u1ed3n d\u1eef li\u1ec7u s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o CbCR (v\u00ed d\u1ee5: l\u1ea5y t\u1eeb B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t hay B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a t\u1eebng c\u00f4ng ty con), c\u00e1c ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ed5i ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ho\u1eb7c b\u1ea5t k\u1ef3 \u0111i\u1ec3m l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t n\u00e0o gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd Thu\u1ebf hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\">H\u01b0\u1edbng d\u1eabn l\u1eadp B\u00e1o c\u00e1o CbCR trong giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_ve_viec_su_dung_Bao_cao_CbCR_trong_cong_tac_quan_ly_rui_ro_Thue\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ki\u1ec3m so\u00e1t t\u1ed1t r\u1ee7i ro chuy\u1ec3n gi\u00e1, b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n &#8211; T\u00e0i ch\u00ednh doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 t\u01b0 duy nghi\u1ec7p v\u1ee5 c\u1ee7a thanh tra Thu\u1ebf khi h\u1ecd c\u1ea7m tr\u00ean tay b\u1ea3n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_su_dung_thong_tin_cua_Co_quan_Thue\"><\/span><b>Nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a C\u01a1 quan Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 271\/TCT-TTKT d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 132, Vi\u1ec7t Nam cam k\u1ebft tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c c\u1ee7a OECD v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 gi\u1edbi h\u1ea1n ph\u1ea1m vi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o: Ch\u1ec9 d\u00f9ng \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 Ph\u00e2n t\u00edch xu h\u01b0\u1edbng kh\u00e1c v\u1edbi kh\u00f4ng d\u00f9ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c, n\u1ebfu c\u01a1 quan Thu\u1ebf ph\u00e1t hi\u1ec7n ra r\u1eb1ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam th\u1ea5p b\u1ea5t th\u01b0\u1eddng trong khi c\u00f4ng ty con t\u1ea1i Singapore l\u1ea1i ghi nh\u1eadn bi\u00ean l\u1ee3i nhu\u1eadn si\u00eau ng\u1ea1ch, C\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p l\u1ea5y s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch \u0111\u00f3 \u0111\u1ec3 tr\u1ef1c ti\u1ebfp ra quy\u1ebft \u0111\u1ecbnh truy thu thu\u1ebf hay \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay v\u00e0o \u0111\u00f3, c\u01a1 quan Thu\u1ebf s\u1ebd s\u1eed d\u1ee5ng th\u00f4ng tin n\u00e0y nh\u01b0 m\u1ed9t th\u00f4ng tin \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro. H\u1ecd s\u1ebd ti\u1ebfn h\u00e0nh ra quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra th\u1ef1c t\u1ebf t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p Vi\u1ec7t Nam, y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh to\u00e0n b\u1ed9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-quoc-gia-giao-dich-lien-ket\/\">H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (Local File) v\u00e0 ti\u1ebfn h\u00e0nh so s\u00e1nh, ph\u00e2n t\u00edch c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch chi ti\u1ebft \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_doanh_nghiep_can_ra_soat_cheo_truoc_khi_nop\"><\/span><b>R\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ch\u00e9o tr\u01b0\u1edbc khi n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4303\" aria-describedby=\"caption-attachment-4303\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4303\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-can-ra-soat-cheo-truoc-khi-nop-Bao-cao-CbCR.jpg\" alt=\"R\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ch\u00e9o tr\u01b0\u1edbc khi n\u1ed9p B\u00e1o c\u00e1o CbCR\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-can-ra-soat-cheo-truoc-khi-nop-Bao-cao-CbCR.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-can-ra-soat-cheo-truoc-khi-nop-Bao-cao-CbCR-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-can-ra-soat-cheo-truoc-khi-nop-Bao-cao-CbCR-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-can-ra-soat-cheo-truoc-khi-nop-Bao-cao-CbCR-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-can-ra-soat-cheo-truoc-khi-nop-Bao-cao-CbCR-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4303\" class=\"wp-caption-text\">R\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ch\u00e9o tr\u01b0\u1edbc khi n\u1ed9p B\u00e1o c\u00e1o CbCR<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh vi\u1ec7c thanh tra chuy\u1ec3n gi\u00e1 v\u00e0o cu\u1ed9c, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ch\u00e9o c\u00e1c d\u1eef li\u1ec7u sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh \u0111\u1ed3ng nh\u1ea5t tuy\u1ec7t \u0111\u1ed1i c\u1ee7a s\u1ed1 li\u1ec7u: T\u1ed5ng doanh thu t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c khai b\u00e1o trong B\u00e1o c\u00e1o CbCR t\u1ea1i d\u00f2ng c\u1ee7a Vi\u1ec7t Nam ph\u1ea3i ho\u00e0n to\u00e0n \u0103n kh\u1edbp v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1edbi doanh thu giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 k\u00ea khai t\u1ea1i Ph\u1ee5 l\u1ee5c I, II v\u00e0 III c\u1ee7a H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 t\u01b0\u01a1ng quan gi\u1eefa l\u1ee3i nhu\u1eadn v\u00e0 quy m\u00f4 th\u1ef1c t\u1ebf: C\u01a1 quan Thu\u1ebf s\u1ebd \u0111\u00e1nh gi\u00e1 t\u1ef7 l\u1ec7 gi\u1eefa l\u1ee3i nhu\u1eadn so v\u1edbi s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean v\u00e0 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh. N\u1ebfu Vi\u1ec7t Nam l\u00e0 n\u01a1i t\u1eadp trung 90% nh\u00e2n c\u00f4ng s\u1ea3n xu\u1ea5t v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 10% t\u1ed5ng l\u1ee3i nhu\u1eadn to\u00e0n T\u1eadp \u0111o\u00e0n. \u0110\u00e2y ch\u1eafc ch\u1eafn l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng khi\u1ebfn c\u01a1 quan Thu\u1ebf \u0111\u1eb7t d\u1ea5u h\u1ecfi l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 thu\u1ebf th\u1ef1c n\u1ed9p: So s\u00e1nh s\u1ed1 thu\u1ebf TNDN th\u1ef1c t\u1ebf \u0111\u00e3 n\u1ed9p c\u1ee7a t\u1eadp \u0111o\u00e0n t\u1ea1i Vi\u1ec7t Nam v\u1edbi s\u1ed1 thu\u1ebf ph\u00e1t sinh. N\u1ebfu ph\u00e1t sinh ch\u00eanh l\u1ec7ch l\u1edbn m\u00e0 kh\u00f4ng c\u00f3 gi\u1ea3i tr\u00ecnh th\u1ecfa \u0111\u00e1ng \u1edf Ph\u1ea7n 3 c\u1ee7a B\u00e1o c\u00e1o, doanh nghi\u1ec7p s\u1ebd r\u01a1i v\u00e0o nh\u00f3m r\u1ee7i ro cao.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee5 thu\u1ed9c kh\u00e1 nhi\u1ec1u v\u00e0o c\u00e1c Th\u00f4ng l\u1ec7 Qu\u1ed1c t\u1ebf, k\u1ef9 thu\u1eadt ph\u1ee9c t\u1ea1p, \u0111\u00f2i h\u1ecfi ph\u1ea3i c\u00f3 chuy\u00ean m\u00f4n s\u00e2u. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-chuyen-gia\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean s\u00e2u l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n s\u1edbm v\u00e0 ki\u1ec3m so\u00e1t ho\u00e0n h\u1ea3o c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n tr\u01b0\u1edbc khi c\u01a1 quan Thu\u1ebf v\u00e0o cu\u1ed9c thanh ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Bao_cao_CbCR\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 B\u00e1o c\u00e1o CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m gi\u00fap c\u00e1c doanh nghi\u1ec7p th\u00e1o g\u1ee1 nhanh ch\u00f3ng nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb th\u1ee7 t\u1ee5c, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p g\u1eedi v\u1ec1 cho MAN &#8211; Master Accountant Network:<\/span><\/p>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_ty_con_tai_Viet_Nam_co_bat_buoc_phai_nop_Bao_cao_CbCR_neu_Cong_ty_me_toi_cao_o_nuoc_ngoai_da_nop_tai_nuoc_ho\"><\/span>C\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR n\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p t\u1ea1i n\u01b0\u1edbc h\u1ecd?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1ec1 nguy\u00ean t\u1eafc, n\u1ebfu Vi\u1ec7t Nam v\u00e0 qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u00e3 c\u00f3 th\u1ecfa thu\u1eadn trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng AEOI, doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng c\u1ea7n n\u1ed9p l\u1ea1i. Tuy nhi\u00ean, doanh nghi\u1ec7p FDI s\u1ebd b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ef1 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: hai qu\u1ed1c gia ch\u01b0a k\u00fd th\u1ecfa thu\u1eadn trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng th\u1ef1c t\u1ebf; c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng b\u1ecb \u0111\u00ecnh ch\u1ec9; ho\u1eb7c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh n\u1ed9p thay b\u1eb1ng v\u0103n b\u1ea3n.                    <\/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=\"Nguong_doanh_thu_hop_nhat_toan_cau_de_xac_dinh_nghia_vu_Bao_cao_CbCR_doi_voi_tap_doan_co_me_toi_cao_o_nuoc_ngoai_duoc_tinh_nhu_the_nao\"><\/span>Ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 B\u00e1o c\u00e1o CbCR \u0111\u1ed1i v\u1edbi t\u1eadp \u0111o\u00e0n c\u00f3 m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh 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\tN\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao n\u1eb1m ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t \u0111\u1ec3 k\u00edch ho\u1ea1t ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o s\u1ebd \u00e1p d\u1ee5ng theo lu\u1eadt c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ee7a C\u00f4ng ty m\u1eb9 l\u00e0 750 tri\u1ec7u Euro ho\u1eb7c m\u1ed9t gi\u00e1 tr\u1ecb n\u1ed9i t\u1ec7 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng quy \u0111\u1ed5i t\u00ednh \u0111\u1ebfn ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc \u0111\u00f3). N\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf Vi\u1ec7t Nam, ng\u01b0\u1ee1ng c\u1ed1 \u0111\u1ecbnh b\u1eaft bu\u1ed9c l\u00e0 t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.                    <\/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=\"Neu_doanh_nghiep_nop_cham_hoac_khong_nop_van_ban_thong_bao_chi_dinh_nop_thay_Bao_cao_CbCR_thi_bi_xu_ly_ra_sao\"><\/span>N\u1ebfu doanh nghi\u1ec7p n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ecbnh n\u1ed9p thay B\u00e1o c\u00e1o CbCR th\u00ec b\u1ecb x\u1eed l\u00fd ra sao?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c ch\u1eadm ho\u1eb7c kh\u00f4ng g\u1eedi th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ecbnh n\u1ed9p thay (h\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n) s\u1ebd l\u00e0m m\u1ea5t hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c ch\u1ec9 \u0111\u1ecbnh. Khi \u0111\u00f3, t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty con thu\u1ed9c t\u1eadp \u0111o\u00e0n t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u c\u00f3 nguy c\u01a1 b\u1ecb c\u01a1 quan Thu\u1ebf ph\u00e1n quy\u1ebft l\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o CbCR, d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh v\u00e0 b\u1ecb x\u1ebfp h\u1ea1ng r\u1ee7i ro cao v\u1ec1 thu\u1ebf, t\u0103ng kh\u1ea3 n\u0103ng b\u1ecb thanh tra chuy\u1ec3n gi\u00e1 th\u1ef1c t\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_duoc_su_dung_so_lieu_trong_Bao_cao_CbCR_de_an_dinh_thue_truc_tiep_cho_doanh_nghiep_tai_Viet_Nam_khong\"><\/span>C\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u trong B\u00e1o c\u00e1o CbCR \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf tr\u1ef1c ti\u1ebfp cho doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. C\u01a1 quan Thu\u1ebf Vi\u1ec7t Nam s\u1eed d\u1ee5ng th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o cho m\u1ee5c \u0111\u00edch \u0111\u00e1nh gi\u00e1 r\u1ee7i ro chuy\u1ec3n gi\u00e1, l\u1eadp k\u1ebf ho\u1ea1ch thanh tra v\u00e0 ph\u00e2n t\u00edch xu h\u01b0\u1edbng h\u1ec7 th\u1ed1ng. C\u01a1 quan Thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u th\u00f4 t\u1eeb B\u00e1o c\u00e1o CbCR \u0111\u1ec3 tr\u1ef1c ti\u1ebfp \u1ea5n \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 quy tr\u00ecnh thanh tra, \u0111\u1ed1i chi\u1ebfu theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR n\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p t\u1ea1i n\u01b0\u1edbc h\u1ecd?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u1ec1 nguy\u00ean t\u1eafc, n\u1ebfu Vi\u1ec7t Nam v\u00e0 qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u00e3 c\u00f3 th\u1ecfa thu\u1eadn trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng AEOI, doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng c\u1ea7n n\u1ed9p l\u1ea1i. Tuy nhi\u00ean, doanh nghi\u1ec7p FDI s\u1ebd b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ef1 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: hai qu\u1ed1c gia ch\u01b0a k\u00fd th\u1ecfa thu\u1eadn trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng th\u1ef1c t\u1ebf; c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng b\u1ecb \u0111\u00ecnh ch\u1ec9; ho\u1eb7c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh n\u1ed9p thay b\u1eb1ng v\u0103n b\u1ea3n.\"\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\": \"Ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 B\u00e1o c\u00e1o CbCR \u0111\u1ed1i v\u1edbi t\u1eadp \u0111o\u00e0n c\u00f3 m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh 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\": \"N\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao n\u1eb1m ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t \u0111\u1ec3 k\u00edch ho\u1ea1t ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o s\u1ebd \u00e1p d\u1ee5ng theo lu\u1eadt c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ee7a C\u00f4ng ty m\u1eb9 l\u00e0 750 tri\u1ec7u Euro ho\u1eb7c m\u1ed9t gi\u00e1 tr\u1ecb n\u1ed9i t\u1ec7 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng quy \u0111\u1ed5i t\u00ednh \u0111\u1ebfn ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc \u0111\u00f3). N\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf Vi\u1ec7t Nam, ng\u01b0\u1ee1ng c\u1ed1 \u0111\u1ecbnh b\u1eaft bu\u1ed9c l\u00e0 t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ecbnh n\u1ed9p thay B\u00e1o c\u00e1o CbCR th\u00ec b\u1ecb x\u1eed l\u00fd ra sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c ch\u1eadm ho\u1eb7c kh\u00f4ng g\u1eedi th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ecbnh n\u1ed9p thay (h\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n) s\u1ebd l\u00e0m m\u1ea5t hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c ch\u1ec9 \u0111\u1ecbnh. Khi \u0111\u00f3, t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty con thu\u1ed9c t\u1eadp \u0111o\u00e0n t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u c\u00f3 nguy c\u01a1 b\u1ecb c\u01a1 quan Thu\u1ebf ph\u00e1n quy\u1ebft l\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o CbCR, d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh v\u00e0 b\u1ecb x\u1ebfp h\u1ea1ng r\u1ee7i ro cao v\u1ec1 thu\u1ebf, t\u0103ng kh\u1ea3 n\u0103ng b\u1ecb thanh tra chuy\u1ec3n gi\u00e1 th\u1ef1c t\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u trong B\u00e1o c\u00e1o CbCR \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf tr\u1ef1c ti\u1ebfp cho doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. C\u01a1 quan Thu\u1ebf Vi\u1ec7t Nam s\u1eed d\u1ee5ng th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o cho m\u1ee5c \u0111\u00edch \u0111\u00e1nh gi\u00e1 r\u1ee7i ro chuy\u1ec3n gi\u00e1, l\u1eadp k\u1ebf ho\u1ea1ch thanh tra v\u00e0 ph\u00e2n t\u00edch xu h\u01b0\u1edbng h\u1ec7 th\u1ed1ng. C\u01a1 quan Thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u th\u00f4 t\u1eeb B\u00e1o c\u00e1o CbCR \u0111\u1ec3 tr\u1ef1c ti\u1ebfp \u1ea5n \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 quy tr\u00ecnh thanh tra, \u0111\u1ed1i chi\u1ebfu theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.\"\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\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, B\u00e1o c\u00e1o CbCR kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o h\u00e0nh ch\u00ednh th\u00f4ng th\u01b0\u1eddng m\u00e0 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf mang t\u00ednh to\u00e0n c\u1ea7u. S\u1ef1 b\u1ea5t c\u1ea9n trong qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c cu\u1ed9c thanh tra chuy\u1ec3n gi\u00e1 k\u00e9o d\u00e0i nhi\u1ec1u th\u00e1ng, g\u00e2y t\u1ed5n h\u1ea1i l\u1edbn v\u1ec1 c\u1ea3 chi ph\u00ed l\u1eabn uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u.<\/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) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">,<\/span><\/strong> 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 k\u1ef7 nguy\u00ean s\u1ed1 h\u00f3a t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u v\u00e0 s\u1ef1 b\u00f9ng n\u1ed5 c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia (MNEs), c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111ang \u0111\u01b0\u1ee3c th\u1eaft ch\u1eb7t h\u01a1n bao gi\u1edd h\u1ebft. S\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4306,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4302","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\/4302","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=4302"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4302\/revisions"}],"predecessor-version":[{"id":4307,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4302\/revisions\/4307"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4306"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}