{"id":4316,"date":"2026-06-05T11:07:56","date_gmt":"2026-06-05T04:07:56","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4316"},"modified":"2026-06-05T11:07:56","modified_gmt":"2026-06-05T04:07:56","slug":"phuong-phap-xac-dinh-gia-tinh-thue-apa","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA l\u00e0 g\u00ec? X\u00e1c l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 thanh tra chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p. M\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 nh\u1ea5t hi\u1ec7n nay l\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA, c\u01a1 ch\u1ebf cho ph\u00e9p doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf hay \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn sau thanh tra, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA c\u00f2n t\u1ea1o ra s\u1ef1 minh b\u1ea1ch, \u1ed5n \u0111\u1ecbnh v\u00e0 kh\u1ea3 n\u0103ng d\u1ef1 b\u00e1o cao trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng hi\u1ec3u r\u00f5 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, th\u1eddi \u0111i\u1ec3m x\u00e1c l\u1eadp, nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c tham gia c\u01a1 ch\u1ebf n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201402\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP.<\/a><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p nh\u1eefng l\u01b0u \u00fd th\u1ef1c ti\u1ec5n quan tr\u1ecdng \u0111\u1ec3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 APA hi\u1ec7u qu\u1ea3 trong n\u0103m 2026.\u00a0<\/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\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#Phuong_phap_xac_dinh_gia_tinh_thue_APA_la_gi\" >Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA 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\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#Thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_tinh_thue_APA_duoc_xac_lap_vao_thoi_diem_nao\" >Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#Doanh_nghiep_co_giao_dich_lien_ket_co_duoc_ap_dung_phuong_phap_xac_dinh_gia_tinh_thue_APA_khong\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA kh\u00f4ng?<\/a><\/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\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#Cac_dieu_kien_va_nguyen_tac_ap_dung_phuong_phap_xac_dinh_gia_tinh_thue_APA\" >C\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA<\/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\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#Nguyen_tac_dong_thuan_tren_co_so_de_xuat_va_cac_hinh_thuc_thoa_thuan\" >Nguy\u00ean t\u1eafc \u0111\u1ed3ng thu\u1eadn tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 xu\u1ea5t v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c th\u1ecfa thu\u1eadn<\/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\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#Nguyen_tac_minh_chung_bang_co_so_du_lieu_thuong_mai_co_tinh_phap_ly\" >Nguy\u00ean t\u1eafc minh ch\u1ee9ng b\u1eb1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u00f3 t\u00ednh ph\u00e1p l\u00fd<\/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\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#Nguyen_tac_tham_quyen_phe_duyet_toi_cao\" >Nguy\u00ean t\u1eafc th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t t\u1ed1i cao<\/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\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#Co_quan_thue_ap_dung_co_che_thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_tinh_thue_APA_doi_voi_nhung_doi_tuong_nao\" >C\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA \u0111\u1ed1i v\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/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\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#Giai_phap_thuc_tien_cho_doanh_nghiep_khi_chuan_bi_ho_so_APA_nam_2026\" >Gi\u1ea3i ph\u00e1p th\u1ef1c ti\u1ec5n cho doanh nghi\u1ec7p khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 APA n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#Giai_dap_thac_mac_ve_phuong_phap_xac_dinh_gia_tinh_thue_APA\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#APA_co_bat_buoc_doi_voi_doanh_nghiep_co_giao_dich_lien_ket_khong\" >APA c\u00f3 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#Thoa_thuan_APA_co_hieu_luc_bao_lau\" >Th\u1ecfa thu\u1eadn APA c\u00f3 hi\u1ec7u l\u1ef1c bao l\u00e2u?<\/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\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#APA_don_phuong_va_APA_song_phuong_khac_nhau_nhu_the_nao\" >APA \u0111\u01a1n ph\u01b0\u01a1ng v\u00e0 APA song ph\u01b0\u01a1ng kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-tinh-thue-apa\/#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=\"Phuong_phap_xac_dinh_gia_tinh_thue_APA_la_gi\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4317\" aria-describedby=\"caption-attachment-4317\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4317\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Phuong-phap-xac-dinh-gia-tinh-thue-APA-la-gi.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Phuong-phap-xac-dinh-gia-tinh-thue-APA-la-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Phuong-phap-xac-dinh-gia-tinh-thue-APA-la-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Phuong-phap-xac-dinh-gia-tinh-thue-APA-la-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Phuong-phap-xac-dinh-gia-tinh-thue-APA-la-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Phuong-phap-xac-dinh-gia-tinh-thue-APA-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4317\" class=\"wp-caption-text\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA (ti\u1ebfng Anh g\u1ecdi l\u1ea1i Advance Pricing Agreement) l\u00e0 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i, v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp cho m\u1ed9t th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ho\u1eb7c gi\u00e1 t\u00ednh thu\u1ebf theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA l\u00e0 s\u1ef1 chuy\u1ec3n d\u1ecbch t\u1eeb c\u01a1 ch\u1ebf h\u1eadu ki\u1ec3m sang c\u01a1 ch\u1ebf ti\u1ec1n ki\u1ec3m. \u0110\u00e2y l\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn mang t\u00ednh \u0111\u1ed3ng thu\u1eadn cao, \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp tr\u00ean tinh th\u1ea7n h\u1ee3p t\u00e1c song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng qua th\u1ecfa thu\u1eadn n\u00e0y, doanh nghi\u1ec7p v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f9ng ng\u1ed3i l\u1ea1i \u0111\u1ec3 th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc m\u1ed9t c\u00f4ng th\u1ee9c, m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp, ho\u1eb7c c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh m\u1ee5c ti\u00eau nh\u01b0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p bi\u00ean (Gross Margin) hay t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean doanh thu (Operating Margin):<\/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;\">T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean doanh thu = (L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \/ Doanh thu thu\u1ea7n) x 100%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00e1c b\u00ean \u0111\u00e3 k\u00fd k\u1ebft th\u1ecfa thu\u1eadn, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n v\u1eadn h\u00e0nh kinh doanh v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf \u0111\u00fang theo t\u1ef7 su\u1ea5t \u0111\u00e3 cam k\u1ebft, t\u1eeb \u0111\u00f3 lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n n\u1ed7i lo b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf hay thanh tra chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi th\u1ecfa thu\u1eadn trong su\u1ed1t th\u1eddi hi\u1ec7u c\u1ee7a APA.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_tinh_thue_APA_duoc_xac_lap_vao_thoi_diem_nao\"><\/span><b>Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4318\" aria-describedby=\"caption-attachment-4318\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4318\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Phuong-phap-xac-dinh-gia-tinh-thue-APA-duoc-xac-lap-vao-thoi-diem-nao.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Phuong-phap-xac-dinh-gia-tinh-thue-APA-duoc-xac-lap-vao-thoi-diem-nao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Phuong-phap-xac-dinh-gia-tinh-thue-APA-duoc-xac-lap-vao-thoi-diem-nao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Phuong-phap-xac-dinh-gia-tinh-thue-APA-duoc-xac-lap-vao-thoi-diem-nao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Phuong-phap-xac-dinh-gia-tinh-thue-APA-duoc-xac-lap-vao-thoi-diem-nao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Phuong-phap-xac-dinh-gia-tinh-thue-APA-duoc-xac-lap-vao-thoi-diem-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4318\" class=\"wp-caption-text\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng c\u00e2u h\u1ecfi mang t\u00ednh s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh (CFO) khi l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m v\u00e0ng \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 k\u00fd k\u1ebft th\u1ecfa thu\u1eadn n\u00e0y. Doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 t\u00f9y \u00fd y\u00eau c\u1ea7u \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 ho\u1eb7c \u00e1p d\u1ee5ng t\u1ea1i b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o theo \u00fd mu\u1ed1n ch\u1ee7 quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o \u0111o\u1ea1n cu\u1ed1i c\u1ee7a kho\u1ea3n 16 \u0110i\u1ec1u 3 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, m\u1ed1c th\u1eddi gian n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ef1c k\u1ef3 nghi\u00eam ng\u1eb7t:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tho\u1ea3 thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp tr\u01b0\u1edbc khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y ho\u00e0n to\u00e0n t\u01b0\u01a1ng th\u00edch v\u1edbi b\u1ea3n ch\u1ea5t ch\u1ee7 \u0111\u1ed9ng, ph\u00f2ng ng\u1eeba r\u1ee7i ro c\u1ee7a APA. \u0110\u1ec3 doanh nghi\u1ec7p d\u1ec5 h\u00ecnh dung, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 t\u1ea7m quan tr\u1ecdng c\u1ee7a m\u1ed1c th\u1eddi gian n\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ti\u1ec1n ki\u1ec3m b\u1eaft bu\u1ed9c: Doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb, tr\u1ea3i qua qu\u00e1 tr\u00ecnh tham v\u1ea5n, \u0111\u00e0m ph\u00e1n v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 k\u00fd k\u1ebft ch\u00ednh th\u1ee9c v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng APA. N\u1ebfu \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a n\u0103m \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng APA cho n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3 n\u1eefa m\u00e0 ph\u1ea3i \u0111\u1ee3i k\u1ef3 ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1nh r\u1ee7i ro tranh ch\u1ea5p ph\u00e1p l\u00fd: Do c\u00e1c b\u00ean \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng thu\u1eadn tr\u01b0\u1edbc khi k\u00ea khai, c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng th\u1ef1c hi\u1ec7n thanh tra l\u1ea1i ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c bao h\u00e0m trong APA. \u0110i\u1ec1u n\u00e0y mang l\u1ea1i s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u chu\u1ea9n b\u1ecb t\u1eeb s\u1edbm: Th\u1ef1c t\u1ebf \u0111\u00e0m ph\u00e1n m\u1ed9t th\u1ecfa thu\u1eadn APA (\u0111\u1eb7c bi\u1ec7t l\u00e0 APA song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng) l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh k\u00e9o d\u00e0i t\u1eeb 01 \u0111\u1ebfn nhi\u1ec1u n\u0103m do t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a vi\u1ec7c ph\u00e2n t\u00edch kinh t\u1ebf. Do \u0111\u00f3, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp \u0111\u00fang h\u1ea1n tr\u01b0\u1edbc khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb t\u1eeb r\u1ea5t s\u1edbm, ngay khi b\u1eaft \u0111\u1ea7u d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c tr\u01b0\u1edbc chu k\u1ef3 kinh doanh m\u1edbi.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_co_duoc_ap_dung_phuong_phap_xac_dinh_gia_tinh_thue_APA_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4319\" aria-describedby=\"caption-attachment-4319\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4319\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-co-giao-dich-lien-ket-co-duoc-ap-dung-phuong-phap-xac-dinh-gia-tinh-thue-APA-khong.jpg\" alt=\"Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-co-giao-dich-lien-ket-co-duoc-ap-dung-phuong-phap-xac-dinh-gia-tinh-thue-APA-khong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-co-giao-dich-lien-ket-co-duoc-ap-dung-phuong-phap-xac-dinh-gia-tinh-thue-APA-khong-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-co-giao-dich-lien-ket-co-duoc-ap-dung-phuong-phap-xac-dinh-gia-tinh-thue-APA-khong-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-co-giao-dich-lien-ket-co-duoc-ap-dung-phuong-phap-xac-dinh-gia-tinh-thue-APA-khong-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-co-giao-dich-lien-ket-co-duoc-ap-dung-phuong-phap-xac-dinh-gia-tinh-thue-APA-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4319\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi ch\u1eafc ch\u1eafn C\u00f3. Tr\u00ean th\u1ef1c t\u1ebf, nh\u00f3m doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng, m\u00e0 c\u00f2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00edch, \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng t\u00e2m \u0111\u01b0\u1ee3c c\u01a1 ch\u1ebf n\u00e0y h\u01b0\u1edbng t\u1edbi nh\u1eb1m gi\u1ea3m thi\u1ec3u g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 n\u00eau r\u00f5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy\u1ec1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ec3 c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n c\u01a1 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;\">V\u1ec1 ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai: L\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai t\u1ea1i Vi\u1ec7t Nam (kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng: \u0110ang trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh b\u00ecnh th\u01b0\u1eddng \u1ed5n \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t giao d\u1ecbch: C\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft (c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh&#8230; v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p, c\u1ef1c k\u1ef3 quan tr\u1ecdng gi\u00fap c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u1ed5n \u0111\u1ecbnh m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 kinh doanh t\u1ea1i Vi\u1ec7t Nam, tr\u00e1nh nh\u1eefng bi\u1ebfn \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3 ph\u00e1t sinh t\u1eeb c\u00e1c cu\u1ed9c thanh tra chuy\u1ec3n gi\u00e1 k\u00e9o d\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_dieu_kien_va_nguyen_tac_ap_dung_phuong_phap_xac_dinh_gia_tinh_thue_APA\"><\/span><b>C\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4320\" aria-describedby=\"caption-attachment-4320\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4320\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-dieu-kien-va-nguyen-tac-ap-dung-phuong-phap-xac-dinh-gia-tinh-thue-APA.jpg\" alt=\"C\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-dieu-kien-va-nguyen-tac-ap-dung-phuong-phap-xac-dinh-gia-tinh-thue-APA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-dieu-kien-va-nguyen-tac-ap-dung-phuong-phap-xac-dinh-gia-tinh-thue-APA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-dieu-kien-va-nguyen-tac-ap-dung-phuong-phap-xac-dinh-gia-tinh-thue-APA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-dieu-kien-va-nguyen-tac-ap-dung-phuong-phap-xac-dinh-gia-tinh-thue-APA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-dieu-kien-va-nguyen-tac-ap-dung-phuong-phap-xac-dinh-gia-tinh-thue-APA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4320\" class=\"wp-caption-text\">C\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 doanh nghi\u1ec7p c\u00f3 quy\u1ec1n t\u1ef1 nguy\u1ec7n \u0111\u1ec1 ngh\u1ecb, nh\u01b0ng vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed3ng \u00fd v\u00e0 k\u00fd k\u1ebft th\u1ecfa thu\u1eadn l\u1ea1i \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng nh\u1eefng ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt r\u1ea5t kh\u1eaft khe. Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, vi\u1ec7c \u00e1p d\u1ee5ng th\u1ecfa thu\u1eadn n\u00e0y b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, c\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i bao g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_dong_thuan_tren_co_so_de_xuat_va_cac_hinh_thuc_thoa_thuan\"><\/span><b>Nguy\u00ean t\u1eafc \u0111\u1ed3ng thu\u1eadn tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 xu\u1ea5t v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c th\u1ecfa thu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<blockquote><p><i><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo th\u1ecfa thu\u1eadn \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng gi\u1eefa c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i, v\u00f9ng l\u00e3nh th\u1ed5 c\u00f3 li\u00ean quan.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc n\u00e0y kh\u1eb3ng \u0111\u1ecbnh t\u00ednh ch\u1ea5t b\u00ecnh \u0111\u1eb3ng v\u00e0 \u0111\u1ed3ng thu\u1eadn c\u1ee7a APA. T\u00f9y thu\u1ed9c v\u00e0o c\u1ea5u tr\u00fac chu\u1ed7i cung \u1ee9ng v\u00e0 qu\u1ed1c gia s\u1edf t\u1ea1i c\u1ee7a c\u00f4ng ty m\u1eb9, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong ba h\u00ecnh th\u1ee9c sau \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA \u0111\u01a1n ph\u01b0\u01a1ng (Unilateral APA): Th\u1ecfa thu\u1eadn ch\u1ec9 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam. Quy tr\u00ecnh n\u00e0y th\u01b0\u1eddng nhanh h\u01a1n nh\u01b0ng kh\u00f4ng lo\u1ea1i tr\u1eeb ho\u00e0n to\u00e0n r\u1ee7i ro \u0111\u00e1nh thu\u1ebf tr\u00f9ng t\u1eeb ph\u00eda qu\u1ed1c gia \u0111\u1ed1i t\u00e1c n\u01a1i b\u00ean li\u00ean k\u1ebft c\u01b0 tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA song ph\u01b0\u01a1ng (Bilateral APA): C\u00f3 s\u1ef1 tham gia \u0111\u00e0m ph\u00e1n v\u00e0 th\u1ed1ng nh\u1ea5t c\u1ee7a c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i (n\u01a1i c\u00f4ng ty li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n giao d\u1ecbch c\u01b0 tr\u00fa). \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c t\u1ed1i \u01b0u nh\u1ea5t \u0111\u1ec3 tr\u00e1nh \u0111\u00e1nh thu\u1ebf tr\u00f9ng hai l\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA \u0111a ph\u01b0\u01a1ng (Multilateral APA): \u00c1p d\u1ee5ng khi chu\u1ed7i giao d\u1ecbch li\u00ean k\u1ebft \u0111i qua nhi\u1ec1u qu\u1ed1c gia, \u0111\u00f2i h\u1ecfi s\u1ef1 \u0111\u1ed3ng thu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam c\u00f9ng c\u01a1 quan thu\u1ebf c\u1ee7a nhi\u1ec1u n\u01b0\u1edbc li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_minh_chung_bang_co_so_du_lieu_thuong_mai_co_tinh_phap_ly\"><\/span><b>Nguy\u00ean t\u1eafc minh ch\u1ee9ng b\u1eb1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u00f3 t\u00ednh ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<blockquote><p><i><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ph\u1ea3i d\u1ef1a tr\u00ean th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u00f3 s\u1ef1 ki\u1ec3m ch\u1ee9ng b\u1ea3o \u0111\u1ea3m t\u00ednh ph\u00e1p l\u00fd.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 r\u00e0o c\u1ea3n k\u1ef9 thu\u1eadt l\u1edbn nh\u1ea5t m\u00e0 doanh nghi\u1ec7p ph\u1ea3i v\u01b0\u1ee3t qua. M\u1ecdi l\u1eadp lu\u1eadn \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA th\u00edch h\u1ee3p (nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i, ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i, hay ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn) \u0111\u1ec1u ph\u1ea3i d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u kh\u00e1ch quan. Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh d\u1ef1a tr\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 minh b\u1ea1ch, \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp r\u00f5 r\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i uy t\u00edn to\u00e0n c\u1ea7u (v\u00ed d\u1ee5 nh\u01b0 Orbis, Bloomberg, &#8230;) c\u00f3 ngu\u1ed3n g\u1ed1c r\u00f5 r\u00e0ng, \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u00e0 qu\u1ed1c t\u1ebf c\u00f4ng nh\u1eadn t\u00ednh ph\u00e1p l\u00fd nh\u1eb1m t\u00ecm ki\u1ebfm c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u0111\u1ed3ng \u0111\u1ec3 so s\u00e1nh bi\u00ean l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n s\u00e2u v\u00e0 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho doanh nghi\u1ec7p FDI hi\u1ec7n nay \u0111\u1ec3 x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng h\u1ed3 s\u01a1 v\u1eefng ch\u1eafc, h\u1ea1n ch\u1ebf r\u1ee7i ro \u0111\u00e1ng ti\u1ebfc c\u00f3 th\u1ec3 x\u1ea3y ra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_tham_quyen_phe_duyet_toi_cao\"><\/span><b>Nguy\u00ean t\u1eafc th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t t\u1ed1i cao<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<blockquote><p><i><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n; \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng c\u00f3 s\u1ef1 tham gia c\u1ee7a c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t cu\u1ed1i c\u00f9ng \u0111\u1ed1i v\u1edbi m\u1ecdi th\u1ecfa thu\u1eadn APA t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c v\u1ec1 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y t\u1ea7m quan tr\u1ecdng qu\u1ed1c gia c\u1ee7a c\u01a1 ch\u1ebf n\u00e0y. \u0110\u1ed1i v\u1edbi c\u00e1c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng, quy tr\u00ecnh \u0111\u00e0m ph\u00e1n v\u00e0 ph\u00ea duy\u1ec7t c\u00f2n ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) v\u00e0 c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf kh\u00e1c m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_thue_ap_dung_co_che_thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_tinh_thue_APA_doi_voi_nhung_doi_tuong_nao\"><\/span><b>C\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA \u0111\u1ed1i v\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u1ea5u tr\u00fac ph\u00e1p l\u00fd c\u1ee7a m\u1ed9t th\u1ecfa thu\u1eadn APA, doanh nghi\u1ec7p c\u1ea7n bi\u1ebft r\u00f5 c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy\u1ec1n x\u00e1c l\u1eadp c\u01a1 ch\u1ebf n\u00e0y v\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 n\u00e0o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 9 \u0110i\u1ec1u 19 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, v\u1edbi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i, v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00e1c ch\u1ee7 th\u1ec3 tr\u1ef1c ti\u1ebfp tham gia k\u00fd k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA v\u1edbi c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam 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;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: L\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) ho\u1eb7c doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP (nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch t\u1ea1i m\u1ee5c 4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5: \u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u0111\u00e0m ph\u00e1n APA song ph\u01b0\u01a1ng\/\u0111a ph\u01b0\u01a1ng l\u00e0 qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00f3 ph\u1ea3i c\u00f3 Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00f2n hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i thu thu\u1ebf h\u1ee3p ph\u00e1p c\u1ee7a nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam, tr\u00e1nh vi\u1ec7c x\u00f3i m\u00f2n ngu\u1ed3n thu thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u1ea1o ra c\u01a1 ch\u1ebf b\u1ea3o v\u1ec7 song song gi\u00fap doanh nghi\u1ec7p kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf tr\u00f9ng hai l\u1ea7n t\u1ea1i c\u1ea3 hai qu\u1ed1c gia \u0111\u1ea7u &#8211; cu\u1ed1i c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_thuc_tien_cho_doanh_nghiep_khi_chuan_bi_ho_so_APA_nam_2026\"><\/span><b>Gi\u1ea3i ph\u00e1p th\u1ef1c ti\u1ec5n cho doanh nghi\u1ec7p khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 APA n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA mang l\u1ea1i l\u1ee3i \u00edch r\u1ea5t l\u1edbn, nh\u01b0ng \u0111\u1ed5i l\u1ea1i, quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u00f2i h\u1ecfi s\u1ef1 \u0111\u1ea7u t\u01b0 b\u00e0i b\u1ea3n v\u00e0 ki\u00ean tr\u00ec. \u0110\u1ec3 chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t cho n\u0103m t\u00e0i ch\u00ednh 2026, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o c\u00e1c b\u01b0\u1edbc d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; \u0110\u00e1nh gi\u00e1 t\u00ednh kh\u1ea3 thi: Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n t\u00edch xem quy m\u00f4 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a m\u00ecnh c\u00f3 \u0111\u1ee7 l\u1edbn v\u00e0 t\u00ednh ch\u1ea5t giao d\u1ecbch c\u00f3 \u0111\u1ee7 ph\u1ee9c t\u1ea1p \u0111\u1ec3 theo ph\u01b0\u01a1ng ph\u00e1p APA n\u00e0y hay kh\u00f4ng. Th\u00f4ng th\u01b0\u1eddng, c\u00e1c giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, l\u1eb7p \u0111i l\u1eb7p l\u1ea1i qua nhi\u1ec1u n\u0103m v\u00e0 c\u00f3 r\u1ee7i ro chuy\u1ec3n gi\u00e1 cao l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: Chu\u1ea9n b\u1ecb c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ed1i chi\u1ebfu ch\u1ea5t l\u01b0\u1ee3ng cao: B\u00e1m s\u00e1t nguy\u00ean t\u1eafc t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea7u t\u01b0 mua ho\u1eb7c thu\u00ea c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u00f3 \u0111\u1ed9 tin c\u1eady cao \u0111\u1ec3 ti\u1ebfn h\u00e0nh l\u1ecdc t\u00ecm c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng nh\u1ea5t v\u1ec1 m\u1eb7t ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; Ti\u1ebfn h\u00e0nh tham v\u1ea5n tr\u01b0\u1edbc: Tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c, doanh nghi\u1ec7p n\u00ean g\u1eedi v\u0103n b\u1ea3n xin tham v\u1ea5n kh\u00f4ng ch\u00ednh th\u1ee9c v\u1edbi c\u01a1 quan thu\u1ebf. B\u01b0\u1edbc \u0111i n\u00e0y gi\u00fap doanh nghi\u1ec7p hi\u1ec3u \u0111\u01b0\u1ee3c quan \u0111i\u1ec3m s\u01a1 b\u1ed9 c\u1ee7a c\u01a1 quan thu\u1ebf, nh\u1eadn di\u1ec7n c\u00e1c r\u1ee7i ro c\u00f3 th\u1ec3 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n ch\u00ednh th\u1ee9c \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 cho ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; Qu\u1ea3n l\u00fd th\u1eddi gian ch\u1eb7t ch\u1ebd: Lu\u00f4n ghi nh\u1edb m\u1ed1c th\u1eddi h\u1ea1n l\u00e0 th\u1ecfa thu\u1eadn ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd k\u1ebft tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. B\u1ea5t k\u1ef3 s\u1ef1 ch\u1eadm tr\u1ec5 n\u00e0o trong kh\u00e2u chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u ho\u1eb7c \u0111\u00e0m ph\u00e1n \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u0111i c\u01a1 h\u1ed9i \u00e1p d\u1ee5ng APA cho n\u0103m t\u00e0i ch\u00ednh mong mu\u1ed1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m gi\u1ea3m b\u1edbt \u00e1p l\u1ef1c nh\u00e2n l\u1ef1c v\u00e0 t\u1ed1i \u01b0u h\u00f3a t\u00ednh chu\u1ea9n x\u00e1c c\u1ee7a h\u1ed3 s\u01a1, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng c\u00e2n nh\u1eafc ph\u01b0\u01a1ng \u00e1n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/thue-lap-ho-so-giao-dich-lien-ket\/\">thu\u00ea l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn nh\u1eb1m \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i so s\u00e1nh lu\u00f4n \u0111\u00fang lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_phuong_phap_xac_dinh_gia_tinh_thue_APA\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"APA_co_bat_buoc_doi_voi_doanh_nghiep_co_giao_dich_lien_ket_khong\"><\/span>APA c\u00f3 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. APA l\u00e0 c\u01a1 ch\u1ebf t\u1ef1 nguy\u1ec7n do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb v\u1edbi c\u01a1 quan thu\u1ebf nh\u1eb1m th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf cho c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoa_thuan_APA_co_hieu_luc_bao_lau\"><\/span>Th\u1ecfa thu\u1eadn APA c\u00f3 hi\u1ec7u l\u1ef1c bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, th\u1eddi h\u1ea1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong th\u1ecfa thu\u1eadn gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf, c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m giao d\u1ecbch v\u00e0 h\u1ed3 s\u01a1 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=\"APA_don_phuong_va_APA_song_phuong_khac_nhau_nhu_the_nao\"><\/span>APA \u0111\u01a1n ph\u01b0\u01a1ng v\u00e0 APA song ph\u01b0\u01a1ng kh\u00e1c nhau 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\tAPA \u0111\u01a1n ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c k\u00fd gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam. APA song ph\u01b0\u01a1ng c\u00f3 th\u00eam s\u1ef1 tham gia c\u1ee7a c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i nh\u1eb1m h\u1ea1n ch\u1ebf r\u1ee7i ro \u0111\u00e1nh thu\u1ebf tr\u00f9ng.                     <\/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\": \"APA c\u00f3 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. APA l\u00e0 c\u01a1 ch\u1ebf t\u1ef1 nguy\u1ec7n do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb v\u1edbi c\u01a1 quan thu\u1ebf nh\u1eb1m th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf cho c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1ecfa thu\u1eadn APA c\u00f3 hi\u1ec7u l\u1ef1c bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, th\u1eddi h\u1ea1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong th\u1ecfa thu\u1eadn gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf, c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m giao d\u1ecbch v\u00e0 h\u1ed3 s\u01a1 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\": \"APA \u0111\u01a1n ph\u01b0\u01a1ng v\u00e0 APA song ph\u01b0\u01a1ng kh\u00e1c nhau 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\": \"APA \u0111\u01a1n ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c k\u00fd gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam. APA song ph\u01b0\u01a1ng c\u00f3 th\u00eam s\u1ef1 tham gia c\u1ee7a c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i nh\u1eb1m h\u1ea1n ch\u1ebf r\u1ee7i ro \u0111\u00e1nh thu\u1ebf tr\u00f9ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c trong qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam. B\u1eb1ng vi\u1ec7c b\u00e1m s\u00e1t c\u00e1c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng b\u1ea3o v\u1ec7 m\u00ecnh tr\u01b0\u1edbc nh\u1eefng r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf chuy\u1ec3n gi\u00e1, ki\u1ebfn t\u1ea1o m\u1ed9t m\u00f4i tr\u01b0\u1eddng v\u1eadn h\u00e0nh an to\u00e0n, minh b\u1ea1ch v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n.<\/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 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/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;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 thanh tra chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p. M\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4317,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4316","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\/4316","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=4316"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4316\/revisions"}],"predecessor-version":[{"id":4321,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4316\/revisions\/4321"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4317"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}