{"id":4322,"date":"2026-06-05T14:14:29","date_gmt":"2026-06-05T07:14:29","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4322"},"modified":"2026-06-05T14:14:29","modified_gmt":"2026-06-05T07:14:29","slug":"so-sanh-master-file-va-local-file","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-master-file-va-local-file\/","title":{"rendered":"So s\u00e1nh Master File v\u00e0 Local File: \u0110i\u1ec3m kh\u00e1c bi\u1ec7t v\u00e0 c\u00e1ch \u0111\u1ed3ng b\u1ed9 chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So s\u00e1nh Master File v\u00e0 Local File l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec3u r\u00f5 vai tr\u00f2, ph\u1ea1m vi v\u00e0 y\u00eau c\u1ea7u c\u1ee7a t\u1eebng lo\u1ea1i h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p FDI v\u1eabn g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c \u0111\u1ed3ng b\u1ed9 th\u00f4ng tin gi\u1eefa hai t\u00e0i li\u1ec7u n\u00e0y, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf ch\u1ea5t v\u1ea5n, \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thanh tra. B\u00e0i vi\u1ebft s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa Master File v\u00e0 Local File, h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a h\u1ed3 s\u01a1, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n l\u1eadp, l\u01b0u tr\u1eef v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb nh\u1eb1m gi\u00fap doanh nghi\u1ec7p t\u0103ng c\u01b0\u1eddng tu\u00e2n th\u1ee7 v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf.\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\/so-sanh-master-file-va-local-file\/#Ban_chat_cua_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >B\u1ea3n ch\u1ea5t c\u1ee7a H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-master-file-va-local-file\/#Bang_so_sanh_Master_File_va_Local_File_chi_tiet_theo_Nghi_dinh_132\" >B\u1ea3ng so s\u00e1nh Master File v\u00e0 Local File chi ti\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132<\/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\/so-sanh-master-file-va-local-file\/#Su_khac_biet_ve_pham_vi_va_chieu_sau_khi_so_sanh_Master_File_va_Local_File\" >S\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ph\u1ea1m vi v\u00e0 chi\u1ec1u s\u00e2u khi so s\u00e1nh Master File v\u00e0 Local File<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-master-file-va-local-file\/#Ho_so_toan_cau_Master_File\" >H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-master-file-va-local-file\/#Ho_so_quoc_gia_Local_File\" >H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-master-file-va-local-file\/#Rui_ro_bat_nhat_quan_khi_so_sanh_Master_File_va_Local_File\" >R\u1ee7i ro b\u1ea5t nh\u1ea5t qu\u00e1n khi so s\u00e1nh Master File v\u00e0 Local File<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-master-file-va-local-file\/#Case_study_thuc_te_cho_thay_su_bat_nhat_quan_thong_tin\" >Case study th\u1ef1c t\u1ebf cho th\u1ea5y s\u1ef1 b\u1ea5t nh\u1ea5t qu\u00e1n th\u00f4ng tin<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-master-file-va-local-file\/#He_qua_phap_ly_khi_bi_thanh_tra_Thue\" >H\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd khi b\u1ecb thanh tra Thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-master-file-va-local-file\/#So_sanh_Master_File_va_Local_File_ve_thoi_han_lap_luu_tru_va_nop_ho_so\" >So s\u00e1nh Master File v\u00e0 Local File v\u1ec1 th\u1eddi h\u1ea1n l\u1eadp, l\u01b0u tr\u1eef v\u00e0 n\u1ed9p h\u1ed3 s\u01a1<\/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\/so-sanh-master-file-va-local-file\/#Cau_hoi_thuong_gap_khi_so_sanh_Master_File_va_Local_File\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi so s\u00e1nh Master File v\u00e0 Local File<\/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\/so-sanh-master-file-va-local-file\/#Doanh_nghiep_co_bat_buoc_phai_nop_Master_File_goc_tieng_Anh_cho_Co_quan_Thue_khong\" >Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p Master File g\u1ed1c ti\u1ebfng Anh cho C\u01a1 quan Thu\u1ebf 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\/so-sanh-master-file-va-local-file\/#Lam_the_nao_de_giai_quyet_su_chenh_lech_so_lieu_tai_chinh_giua_Master_File_va_Local_File\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 gi\u1ea3i quy\u1ebft s\u1ef1 ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh gi\u1eefa Master File v\u00e0 Local File?<\/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\/so-sanh-master-file-va-local-file\/#Neu_doanh_nghiep_chi_co_giao_dich_lien_ket_noi_dia_co_can_lap_Master_File_khong\" >N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i \u0111\u1ecba, c\u00f3 c\u1ea7n l\u1eadp Master File 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-master-file-va-local-file\/#Ket_luan_ve_viec_so_sanh_Master_File_va_Local_File\" >K\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c so s\u00e1nh Master File v\u00e0 Local File<\/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\/so-sanh-master-file-va-local-file\/#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=\"Ban_chat_cua_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>B\u1ea3n ch\u1ea5t c\u1ee7a H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo xu th\u1ebf h\u1ed9i nh\u1eadp qu\u1ea3n l\u00fd thu\u1ebf to\u00e0n c\u1ea7u, \u0111\u1eb7c bi\u1ec7t l\u00e0 chi\u1ebfn d\u1ecbch ch\u1ed1ng x\u00f3i m\u00f2n ngu\u1ed3n thu v\u00e0 chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn (BEPS Action 13) \u1ee7a T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD), Vi\u1ec7t Nam \u0111\u00e3 nhanh ch\u00f3ng n\u1ed9i lu\u1eadt h\u00f3a c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf th\u00f4ng qua <\/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 \u1ea7n \u0111\u00e2y nh\u1ea5t l\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi <\/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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng t\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo m\u00f4 h\u00ecnh ba c\u1ea5p \u0111\u1ed9, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-quoc-gia-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> (Local File): B\u1ea3n \u0111\u1ed3 vi m\u00f4 \u0111i s\u00e2u v\u00e0o chi ti\u1ebft c\u00e1c giao d\u1ecbch kinh t\u1ebf tr\u1ef1c ti\u1ebfp c\u1ee7a th\u1ef1c th\u1ec3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-toan-cau-master-file\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">:<\/span><\/strong> B\u1ea3n \u0111\u1ed3 v\u0129 m\u00f4 m\u00f4 t\u1ea3 c\u1ea5u tr\u00fac, ch\u00ednh s\u00e1ch \u0111\u1ecbnh gi\u00e1, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR): Cung c\u1ea5p c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u1ed1t l\u00f5i v\u1ec1 ph\u00e2n b\u1ed5 thu nh\u1eadp v\u00e0 thu\u1ebf \u0111\u00e3 n\u1ed9p tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c k\u1ebf to\u00e1n tr\u01b0\u1edfng, gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh (CFO) hay c\u00e1c chuy\u00ean vi\u00ean thu\u1ebf, vi\u1ec7c so s\u00e1nh Master File v\u00e0 Local File gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n r\u00f5 vai tr\u00f2 b\u1ed5 tr\u1ee3 v\u00e0 t\u00ednh th\u1ed1ng nh\u1ea5t logic gi\u1eefa c\u00e1c c\u1ea5p \u0111\u1ed9 h\u1ed3 s\u01a1 n\u00e0y. Hai t\u00e0i li\u1ec7u n\u00e0y gi\u1ed1ng nh\u01b0 hai th\u1ea5u k\u00ednh \u0111\u1ed3ng ti\u00eau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean nh\u00ecn t\u1eeb xa \u0111\u1ec3 th\u1ea5y to\u00e0n c\u1ea3nh b\u1ee9c tranh ho\u1ea1t \u0111\u1ed9ng kinh doanh to\u00e0n c\u1ea7u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean zoom c\u1eadn c\u1ea3nh \u0111\u1ec3 ph\u00e2n t\u00edch t\u00ednh h\u1ee3p l\u00fd c\u1ee7a t\u1eebng giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_Master_File_va_Local_File_chi_tiet_theo_Nghi_dinh_132\"><\/span><b>B\u1ea3ng so s\u00e1nh Master File v\u00e0 Local File chi ti\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t, MAN &#8211; Master Accountant Network \u0111\u00e3 l\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eb1m ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng c\u00e1c ti\u00eau ch\u00ed c\u1ed1t l\u00f5i khi ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 v\u00e0 so s\u00e1nh Master File v\u00e0 Local File:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh Master File v\u00e0 Local File chi ti\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed so s\u00e1nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Master File\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Local File<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o mang t\u00ednh v\u0129 m\u00f4, cung c\u1ea5p b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, chu\u1ed7i gi\u00e1 tr\u1ecb v\u00e0 ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n c\u1ea7u c\u1ee7a T\u1eadp \u0111o\u00e0n.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o mang t\u00ednh vi m\u00f4, t\u1eadp trung ch\u1ee9ng minh t\u00ednh th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft tr\u1ef1c ti\u1ebfp t\u1ea1i th\u1ef1c th\u1ec3 \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi th\u00f4ng tin<\/span><\/td>\n<td><span style=\"font-weight: 400;\">To\u00e0n c\u1ea7u (\u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean k\u1ebft trong T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9i \u0111\u1ecba (ch\u1ec9 t\u1eadp trung v\u00e0o th\u1ef1c th\u1ec3 kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Do C\u00f4ng ty m\u1eb9 t\u1ed1i cao ho\u1eb7c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh trung t\u00e2m c\u1ee7a T\u1eadp \u0111o\u00e0n x\u00e2y d\u1ef1ng.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Do ch\u00ednh doanh nghi\u1ec7p th\u00e0nh vi\u00ean t\u1ea1i Vi\u1ec7t Nam ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ef1 l\u1eadp ho\u1eb7c thu\u00ea <\/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 giao d\u1ecbch li\u00ean k\u1ebft<\/a>.<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00f4n ng\u1eef b\u1eaft bu\u1ed9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u01b0\u1eddng \u0111\u01b0\u1ee3c T\u1eadp \u0111o\u00e0n so\u1ea1n th\u1ea3o b\u1eb1ng ti\u1ebfng Anh. Khi n\u1ed9p cho C\u01a1 quan Thu\u1ebf Vi\u1ec7t Nam, doanh nghi\u1ec7p ph\u1ea3i d\u1ecbch thu\u1eadt c\u00f3 ch\u1ee9ng th\u1ef1c sang ti\u1ebfng Vi\u1ec7t.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c ph\u1ea3i so\u1ea1n th\u1ea3o b\u1eb1ng ti\u1ebfng Vi\u1ec7t ngay t\u1eeb \u0111\u1ea7u.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eadp trung v\u00e0o vi\u1ec7c ph\u00e2n b\u1ed5 chu\u1ed7i gi\u00e1 tr\u1ecb v\u00e0 l\u1ee3i nhu\u1eadn t\u1ed5ng th\u1ec3 c\u1ee7a c\u00e1c ph\u00e1p nh\u00e2n ch\u00ednh trong t\u1eadp \u0111o\u00e0n.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n Ph\u00e2n t\u00edch so s\u00e1nh (Benchmarking Study) tr\u00ean c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp uy t\u00edn.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea7n su\u1ea5t n\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt v\u00e0 chu\u1ea9n b\u1ecb h\u00e0ng n\u0103m theo k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt v\u00e0 chu\u1ea9n b\u1ecb h\u00e0ng n\u0103m d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_khac_biet_ve_pham_vi_va_chieu_sau_khi_so_sanh_Master_File_va_Local_File\"><\/span><b>S\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ph\u1ea1m vi v\u00e0 chi\u1ec1u s\u00e2u khi so s\u00e1nh Master File v\u00e0 Local File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4323\" aria-describedby=\"caption-attachment-4323\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4323\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Master-File-va-Local-File-ve-diem-khac-biet-va-cach-dong-bo-chuan-Nghi-dinh-132.jpg\" alt=\"So s\u00e1nh Master File v\u00e0 Local File v\u1ec1 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t v\u00e0 c\u00e1ch \u0111\u1ed3ng b\u1ed9 chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Master-File-va-Local-File-ve-diem-khac-biet-va-cach-dong-bo-chuan-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Master-File-va-Local-File-ve-diem-khac-biet-va-cach-dong-bo-chuan-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Master-File-va-Local-File-ve-diem-khac-biet-va-cach-dong-bo-chuan-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Master-File-va-Local-File-ve-diem-khac-biet-va-cach-dong-bo-chuan-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Master-File-va-Local-File-ve-diem-khac-biet-va-cach-dong-bo-chuan-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4323\" class=\"wp-caption-text\">So s\u00e1nh Master File v\u00e0 Local File v\u1ec1 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t v\u00e0 c\u00e1ch \u0111\u1ed3ng b\u1ed9 chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 c\u1ea3 hai t\u00e0i li\u1ec7u \u0111\u1ec1u ph\u1ee5c v\u1ee5 m\u1ee5c ti\u00eau ch\u1ee9ng minh t\u00ednh minh b\u1ea1ch trong ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng chi\u1ec1u s\u00e2u th\u00f4ng tin c\u1ee7a 02 t\u00e0i li\u1ec7u l\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh theo hai t\u1ea7ng ki\u1ebfn tr\u00fac kh\u00e1c nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_toan_cau_Master_File\"><\/span><b>H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Master File h\u01b0\u1edbng t\u1edbi vi\u1ec7c gi\u1ea3i th\u00edch cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf bi\u1ebft T\u1eadp \u0111o\u00e0n t\u1ea1o ra gi\u00e1 tr\u1ecb t\u1eeb \u0111\u00e2u v\u00e0 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o gi\u1eefa c\u00e1c qu\u1ed1c gia. N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a Master File bao g\u1ed3m 05 ph\u1ea7n ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u01a1 \u0111\u1ed3 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c: Ch\u1ec9 r\u00f5 c\u1ea5u tr\u00fac s\u1edf h\u1eefu ph\u00e1p l\u00fd, v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c th\u1ef1c th\u1ec3 th\u00e0nh vi\u00ean tr\u00ean to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: Li\u1ec7t k\u00ea c\u00e1c \u0111\u1ed9ng l\u1ef1c th\u00fac \u0111\u1ea9y l\u1ee3i nhu\u1eadn c\u1ee7a t\u1eadp \u0111o\u00e0n, m\u00f4 t\u1ea3 chu\u1ed7i cung \u1ee9ng cho c\u00e1c s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 c\u1ed1t l\u00f5i (chi\u1ebfm tr\u00ean 5% doanh thu to\u00e0n c\u1ea7u).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh: B\u1ea3n \u0111\u1ed3 ph\u00e2n b\u1ed5 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00e1c th\u1ecfa thu\u1eadn d\u1ecbch v\u1ee5 li\u00ean k\u1ebft li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n (R&amp;D).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9: M\u00f4 t\u1ea3 c\u00e1ch th\u1ee9c t\u1eadp \u0111o\u00e0n huy \u0111\u1ed9ng v\u1ed1n, ph\u00e2n b\u1ed5 d\u00f2ng ti\u1ec1n n\u1ee3 v\u00e0 ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 Thu\u1ebf: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u1ea3 t\u1eadp \u0111o\u00e0n c\u00f9ng danh s\u00e1ch c\u00e1c 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\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft tr\u00ean th\u1ebf gi\u1edbi.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi t\u00ednh ch\u1ea5t kh\u00e1i qu\u00e1t c\u1ee7a Master File, Local File \u0111i s\u00e2u ph\u00e2n t\u00edch tr\u1ef1c di\u1ec7n v\u00e0o th\u1ef1c th\u1ec3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam. T\u00e0i li\u1ec7u n\u00e0y cung c\u1ea5p c\u00e1c ph\u00e2n t\u00edch \u0111\u1ecbnh l\u01b0\u1ee3ng chi ti\u1ebft nh\u1eb1m ch\u1ee9ng minh r\u1eb1ng gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle). C\u00e1c c\u1ea5u ph\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a Local File g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch Ch\u1ee9c n\u0103ng, T\u00e0i s\u1ea3n v\u00e0 R\u1ee7i ro (Ph\u00e2n t\u00edch FAR): M\u00f4 t\u1ea3 chi ti\u1ebft nh\u1eefng c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea3m nhi\u1ec7m, c\u00e1c t\u00e0i s\u1ea3n (v\u1eadt ch\u1ea5t v\u00e0 v\u00f4 h\u00ecnh) \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh, v\u00e0 nh\u1eefng r\u1ee7i ro kinh doanh th\u1ef1c t\u1ebf g\u00e1nh ch\u1ecbu (r\u1ee7i ro h\u00e0ng t\u1ed3n kho, r\u1ee7i ro n\u1ee3 x\u1ea5u, r\u1ee7i ro t\u1ef7 gi\u00e1&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1: \u0110\u01b0a ra l\u1eadp lu\u1eadn ch\u1eb7t ch\u1ebd \u0111\u1ec3 ch\u1ecdn l\u1ef1a ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t trong s\u1ed1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c lu\u1eadt \u0111\u1ecbnh nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP), ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (RP), hay ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng (TNMM).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch so s\u00e1nh (Benchmarking Study): \u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a Local File. Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00ecm ki\u1ebfm c\u00e1c c\u00f4ng ty \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i uy t\u00edn. T\u1eeb \u0111\u00f3, x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n (th\u01b0\u1eddng dao \u0111\u1ed9ng trong kho\u1ea3ng t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn ph\u00e2n v\u1ecb th\u1ee9 75 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua \u0111\u00f3, vi\u1ec7c so s\u00e1nh Master File v\u00e0 Local File gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n r\u00f5 n\u00e9t t\u00ednh ch\u1ea5t b\u1ed5 tr\u1ee3 c\u1ee7a h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1: m\u1ed9t b\u00ean cung c\u1ea5p n\u1ec1n t\u1ea3ng b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u \u0111\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ea5u hi\u1ec3u b\u1ea3n ch\u1ea5t kinh doanh, m\u1ed9t b\u00ean \u0111\u01b0a ra s\u1ed1 li\u1ec7u \u0111\u1ecbnh l\u01b0\u1ee3ng ch\u00ednh x\u00e1c \u0111\u1ec3 b\u1ea3o v\u1ec7 tr\u1ef1c ti\u1ebfp ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a th\u1ef1c th\u1ec3 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_bat_nhat_quan_khi_so_sanh_Master_File_va_Local_File\"><\/span><b>R\u1ee7i ro b\u1ea5t nh\u1ea5t qu\u00e1n khi so s\u00e1nh Master File v\u00e0 Local File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4324\" aria-describedby=\"caption-attachment-4324\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4324\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-bat-nhat-quan-khi-so-sanh-Master-File-va-Local-File.jpg\" alt=\"R\u1ee7i ro b\u1ea5t nh\u1ea5t qu\u00e1n khi so s\u00e1nh Master File v\u00e0 Local File\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-bat-nhat-quan-khi-so-sanh-Master-File-va-Local-File.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-bat-nhat-quan-khi-so-sanh-Master-File-va-Local-File-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-bat-nhat-quan-khi-so-sanh-Master-File-va-Local-File-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-bat-nhat-quan-khi-so-sanh-Master-File-va-Local-File-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-bat-nhat-quan-khi-so-sanh-Master-File-va-Local-File-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4324\" class=\"wp-caption-text\">R\u1ee7i ro b\u1ea5t nh\u1ea5t qu\u00e1n khi so s\u00e1nh Master File v\u00e0 Local File<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c ti\u1ec5n \u0111\u1ed3ng h\u00e0nh v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-chuyen-gia\/\">t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> cho h\u00e0ng tr\u0103m doanh nghi\u1ec7p FDI l\u1edbn nh\u1ecf t\u1ea1i Vi\u1ec7t Nam, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y r\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c thi\u1ebfu t\u00e0i li\u1ec7u, m\u00e0 \u1edf s\u1ef1 m\u00e2u thu\u1eabn logic khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh so s\u00e1nh Master File v\u00e0 Local File c\u1ee7a c\u00f9ng m\u1ed9t doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_cho_thay_su_bat_nhat_quan_thong_tin\"><\/span><b>Case study th\u1ef1c t\u1ebf cho th\u1ea5y s\u1ef1 b\u1ea5t nh\u1ea5t qu\u00e1n th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y t\u01b0\u1edfng t\u01b0\u1ee3ng m\u1ed9t k\u1ecbch b\u1ea3n r\u1ea5t ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong Master File c\u1ee7a T\u1eadp \u0111o\u00e0n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i vi\u1ebft: C\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 l\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb gia c\u00f4ng \u0111\u01a1n gi\u1ea3n, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o ch\u1ec9 \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty m\u1eb9, kh\u00f4ng s\u1edf h\u1eefu b\u1ea5t k\u1ef3 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh n\u00e0o v\u00e0 kh\u00f4ng ch\u1ecbu r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u01b0ng trong Local File n\u1ed9p t\u1ea1i Vi\u1ec7t Nam l\u1ea1i vi\u1ebft: Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam t\u1ef1 th\u1ef1c hi\u1ec7n nghi\u00ean c\u1ee9u c\u1ea3i ti\u1ebfn s\u1ea3n ph\u1ea9m (R&amp;D), t\u1ef1 ch\u1ecbu r\u1ee7i ro l\u1edbn v\u1ec1 qu\u1ea3n l\u00fd chu\u1ed7i cung \u1ee9ng v\u00e0 t\u1ed3n kho, \u0111\u1ed3ng th\u1eddi t\u1ef1 ph\u00e1t tri\u1ec3n h\u1ec7 th\u1ed1ng kh\u00e1ch h\u00e0ng n\u1ed9i \u0111\u1ecba.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 m\u00e2u thu\u1eabn n\u00e0y ph\u00e1t sinh do b\u1ed9 ph\u1eadn l\u1eadp Master File c\u1ee7a T\u1eadp \u0111o\u00e0n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 s\u1ef1 trao \u0111\u1ed5i ch\u00e9o v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam &#8211; nh\u1eefng ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp so\u1ea1n th\u1ea3o Local File.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_phap_ly_khi_bi_thanh_tra_Thue\"><\/span><b>H\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd khi b\u1ecb thanh tra Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111o\u00e0n thanh tra thu\u1ebf ti\u1ebfn h\u00e0nh so s\u00e1nh Master File v\u00e0 Local File c\u1ee7a doanh nghi\u1ec7p, h\u1ecd s\u1ebd l\u1eadp t\u1ee9c khai th\u00e1c l\u1ed7 h\u1ed5ng logic n\u00e0y.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p t\u1ef1 nh\u1eadn ch\u1ecbu r\u1ee7i ro l\u1edbn theo Local File \u0111\u1ec3 ch\u1ee9ng minh cho m\u1ed9t kho\u1ea3n l\u1ed7 n\u1eb7ng n\u1ec1 do bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng, c\u01a1 quan thu\u1ebf s\u1ebd tr\u00edch d\u1eabn Master File \u0111\u1ec3 ch\u1ee9ng minh doanh nghi\u1ec7p ch\u1ec9 l\u00e0 \u0111\u01a1n v\u1ecb gia c\u00f4ng \u0111\u01a1n gi\u1ea3n (kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p l\u1ed7 ho\u1eb7c ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng bi\u00ean l\u1ee3i nhu\u1eadn gia c\u00f4ng \u1ed5n \u0111\u1ecbnh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 l\u00e0 g\u00e1nh ch\u1ecbu nhi\u1ec1u ch\u1ee9c n\u0103ng ph\u1ee9c t\u1ea1p nh\u01b0ng bi\u00ean l\u1ee3i nhu\u1eadn thu v\u1ec1 l\u1ea1i th\u1ea5p m\u1ed9t c\u00e1ch b\u1ea5t th\u01b0\u1eddng, c\u01a1 quan thu\u1ebf s\u1ebd s\u1eed d\u1ee5ng ch\u00ednh s\u1ef1 m\u00e2u thu\u1eabn n\u00e0y \u0111\u1ec3 b\u00e1c b\u1ecf ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ef1 ch\u1ecdn c\u1ee7a doanh nghi\u1ec7p v\u00e0 ti\u1ebfn h\u00e0nh \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u1eddi khuy\u00ean t\u1eeb MAN &#8211; Master Accountant Network:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec3m m\u1ea5u ch\u1ed1t khi so s\u00e1nh Master File v\u00e0 Local File l\u00e0 s\u1ef1 nh\u1ea5t qu\u00e1n tuy\u1ec7t \u0111\u1ed1i v\u1ec1 b\u1ea3n ch\u1ea5t kinh doanh. Tr\u01b0\u1edbc khi k\u00fd ban h\u00e0nh v\u00e0 n\u1ed9p b\u1ea5t k\u1ef3 t\u00e0i li\u1ec7u n\u00e0o cho c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n b\u01b0\u1edbc ki\u1ec3m tra ch\u00e9o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u00f4 t\u1ea3 FAR Analysis (Ch\u1ee9c n\u0103ng, T\u00e0i s\u1ea3n v\u00e0 R\u1ee7i ro) t\u1ea1i Vi\u1ec7t Nam ho\u00e0n to\u00e0n h\u1ee3p l\u1ec7 v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1edbi m\u00f4 h\u00ecnh chu\u1ed7i gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 trong h\u1ed3 s\u01a1 c\u1ee7a t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_Master_File_va_Local_File_ve_thoi_han_lap_luu_tru_va_nop_ho_so\"><\/span><b>So s\u00e1nh Master File v\u00e0 Local File v\u1ec1 th\u1eddi h\u1ea1n l\u1eadp, l\u01b0u tr\u1eef v\u00e0 n\u1ed9p h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4325\" aria-describedby=\"caption-attachment-4325\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4325\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Master-File-va-Local-File-ve-thoi-gian-lap-va-luu-tru.jpg\" alt=\"So s\u00e1nh Master File v\u00e0 Local File v\u1ec1 th\u1eddi gian l\u1eadp v\u00e0 l\u01b0u tr\u1eef\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Master-File-va-Local-File-ve-thoi-gian-lap-va-luu-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Master-File-va-Local-File-ve-thoi-gian-lap-va-luu-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Master-File-va-Local-File-ve-thoi-gian-lap-va-luu-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Master-File-va-Local-File-ve-thoi-gian-lap-va-luu-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Master-File-va-Local-File-ve-thoi-gian-lap-va-luu-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4325\" class=\"wp-caption-text\">So s\u00e1nh Master File v\u00e0 Local File v\u1ec1 th\u1eddi gian l\u1eadp v\u00e0 l\u01b0u tr\u1eef<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3, doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c c\u1ed9t m\u1ed1c th\u1eddi gian quan tr\u1ecdng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft 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;\">Th\u1eddi h\u1ea1n l\u1eadp: Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 ho\u00e0n th\u00e0nh vi\u1ec7c l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (bao g\u1ed3m c\u1ea3 Master File v\u00e0 Local File) tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) h\u00e0ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p: Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng n\u1ed9p to\u00e0n b\u1ed9 b\u1ed9 h\u1ed3 s\u01a1 n\u00e0y c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, m\u00e0 ch\u1ec9 ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I k\u00e8m theo. Tuy nhi\u00ean, khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u1ed9 h\u1ed3 s\u01a1 trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u00e0m \u0111\u01a1n xin gia h\u1ea1n m\u1ed9t l\u1ea7n kh\u00f4ng qu\u00e1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef: To\u00e0n b\u1ed9 h\u1ed3 s\u01a1 c\u00f9ng t\u00e0i li\u1ec7u ch\u1ee9ng minh ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_khi_so_sanh_Master_File_va_Local_File\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi so s\u00e1nh Master File v\u00e0 Local File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_phai_nop_Master_File_goc_tieng_Anh_cho_Co_quan_Thue_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p Master File g\u1ed1c ti\u1ebfng Anh cho C\u01a1 quan Thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u01a1 quan Thu\u1ebf Vi\u1ec7t Nam ch\u1ec9 ch\u1ea5p nh\u1eadn c\u00e1c t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Do \u0111\u00f3, khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p h\u1ed3 s\u01a1, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p b\u1ea3n d\u1ecbch ti\u1ebfng Vi\u1ec7t c\u1ee7a Master File (\u0111\u00e3 \u0111\u01b0\u1ee3c d\u1ecbch thu\u1eadt c\u00f3 ch\u1ee9ng th\u1ef1c ho\u1eb7c \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p).                    <\/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=\"Lam_the_nao_de_giai_quyet_su_chenh_lech_so_lieu_tai_chinh_giua_Master_File_va_Local_File\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 gi\u1ea3i quy\u1ebft s\u1ef1 ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh gi\u1eefa Master File v\u00e0 Local File?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhi so s\u00e1nh Master File v\u00e0 Local File l\u00e0 s\u1ef1 l\u1ec7ch pha s\u1ed1 li\u1ec7u do kh\u00e1c bi\u1ec7t v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (VAS v\u00e0 IFRS) ho\u1eb7c t\u1ef7 gi\u00e1 quy \u0111\u1ed5i. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb m\u1ed9t b\u1ea3ng gi\u1ea3i tr\u00ecnh v\u1ec1 s\u1ed1 li\u1ec7u chi ti\u1ebft v\u00e0 khoa h\u1ecdc \u0111\u00ednh k\u00e8m v\u00e0o ph\u1ea7n ph\u1ee5 l\u1ee5c c\u1ee7a Local File \u0111\u1ec3 gi\u1ea3i th\u00edch r\u00f5 nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch cho c\u01a1 quan Thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_chi_co_giao_dich_lien_ket_noi_dia_co_can_lap_Master_File_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i \u0111\u1ecba, c\u00f3 c\u1ea7n l\u1eadp Master File kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i \u0111\u1ecba v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu 50 t\u1ef7\/n\u0103m v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean 30 t\u1ef7 \u0111\u1ed3ng v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 bao g\u1ed3m c\u1ea3 Master File v\u00e0 Local File.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p Master File g\u1ed1c ti\u1ebfng Anh cho C\u01a1 quan Thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u01a1 quan Thu\u1ebf Vi\u1ec7t Nam ch\u1ec9 ch\u1ea5p nh\u1eadn c\u00e1c t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Do \u0111\u00f3, khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p h\u1ed3 s\u01a1, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p b\u1ea3n d\u1ecbch ti\u1ebfng Vi\u1ec7t c\u1ee7a Master File (\u0111\u00e3 \u0111\u01b0\u1ee3c d\u1ecbch thu\u1eadt c\u00f3 ch\u1ee9ng th\u1ef1c ho\u1eb7c \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p).\"\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\": \"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 gi\u1ea3i quy\u1ebft s\u1ef1 ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh gi\u1eefa Master File v\u00e0 Local File?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Khi so s\u00e1nh Master File v\u00e0 Local File l\u00e0 s\u1ef1 l\u1ec7ch pha s\u1ed1 li\u1ec7u do kh\u00e1c bi\u1ec7t v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (VAS v\u00e0 IFRS) ho\u1eb7c t\u1ef7 gi\u00e1 quy \u0111\u1ed5i. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb m\u1ed9t b\u1ea3ng gi\u1ea3i tr\u00ecnh v\u1ec1 s\u1ed1 li\u1ec7u chi ti\u1ebft v\u00e0 khoa h\u1ecdc \u0111\u00ednh k\u00e8m v\u00e0o ph\u1ea7n ph\u1ee5 l\u1ee5c c\u1ee7a Local File \u0111\u1ec3 gi\u1ea3i th\u00edch r\u00f5 nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch cho c\u01a1 quan Thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i \u0111\u1ecba, c\u00f3 c\u1ea7n l\u1eadp Master File kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i \u0111\u1ecba v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu 50 t\u1ef7\/n\u0103m v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean 30 t\u1ef7 \u0111\u1ed3ng v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 bao g\u1ed3m c\u1ea3 Master File v\u00e0 Local File.\"\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_ve_viec_so_sanh_Master_File_va_Local_File\"><\/span><b>K\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c so s\u00e1nh Master File v\u00e0 Local File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, Master File v\u00e0 Local File kh\u00f4ng ph\u1ea3i l\u00e0 hai t\u00e0i li\u1ec7u ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp m\u00e0 l\u00e0 hai m\u1ea3nh gh\u00e9p kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi trong b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 tu\u00e2n th\u1ee7 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t, ph\u1ea1m vi v\u00e0 thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf ki\u1ec3m tra ch\u00e9o th\u01b0\u1eddng xuy\u00ean gi\u1eefa hai t\u00e0i li\u1ec7u n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng l\u1ea5p \u0111\u1ea7y c\u00e1c l\u1ed7 h\u1ed5ng r\u1ee7i ro thu\u1ebf tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n h\u00e0ng n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hy v\u1ecdng b\u00e0i vi\u1ebft so s\u00e1nh Master File v\u00e0 Local File n\u00e0y \u0111\u00e3 mang l\u1ea1i cho b\u1ea1n nh\u1eefng ki\u1ebfn th\u1ee9c th\u1ef1c chi\u1ebfn gi\u00e1 tr\u1ecb \u0111\u1ec3 b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><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><strong>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/li>\n<li aria-level=\"1\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">Email: man@man.net.vn<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng\u00a0<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> 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>So s\u00e1nh Master File v\u00e0 Local File l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec3u r\u00f5 vai tr\u00f2, ph\u1ea1m vi v\u00e0 y\u00eau c\u1ea7u c\u1ee7a t\u1eebng lo\u1ea1i h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p FDI v\u1eabn g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c \u0111\u1ed3ng b\u1ed9 th\u00f4ng tin gi\u1eefa [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4323,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4322","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\/4322","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=4322"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4322\/revisions"}],"predecessor-version":[{"id":4326,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4322\/revisions\/4326"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4323"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}