{"id":4384,"date":"2026-06-12T17:14:32","date_gmt":"2026-06-12T10:14:32","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4384"},"modified":"2026-06-12T17:15:54","modified_gmt":"2026-06-12T10:15:54","slug":"huong-dan-cach-xac-dinh-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft: T\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 v\u00e0 minh b\u1ea1ch h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf, vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf th\u00e0nh y\u00eau c\u1ea7u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI), t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ho\u1eb7c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn nh\u1ea7m l\u1eabn r\u1eb1ng ch\u1ec9 nh\u1eefng giao d\u1ecbch gi\u1eefa c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam m\u1edbi \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft r\u1ed9ng h\u01a1n r\u1ea5t nhi\u1ec1u, bao g\u1ed3m c\u1ea3 c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai, \u0111\u00e1nh gi\u00e1 y\u00eau c\u1ea7u l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch, truy thu thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/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\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Cach_xac_dinh_giao_dich_lien_ket_la_gi\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?\u00a0<\/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\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Co_so_phap_ly_khi_xac_dinh_giao_dich_lien_ket_tai_Viet_Nam\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam<\/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\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Cach_xac_dinh_giao_dich_lien_ket_dua_tren_quan_he_lien_ket\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean quan h\u1ec7 li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Mot_ben_tham_gia_truc_tiep_hoac_gian_tiep_vao_viec_dieu_hanh_kiem_soat_gop_von_hoac_dau_tu_vao_ben_kia\" >M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia<\/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\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Cac_ben_truc_tiep_hoac_gian_tiep_cung_chiu_su_dieu_hanh_kiem_soat_gop_von_hoac_dau_tu_cua_mot_ben_khac\" >C\u00e1c b\u00ean tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c<\/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\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Mot_doanh_nghiep_nam_giu_truc_tiep_hoac_gian_tiep_it_nhat_25_von_gop_cua_chu_so_huu_cua_doanh_nghiep_kia\" >M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia\u00a0<\/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\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Hai_doanh_nghiep_cung_co_mot_ben_thu_ba_nam_giu_truc_tiep_hoac_gian_tiep_it_nhat_25_von_gop_cua_chu_so_huu\" >Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/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\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Mot_doanh_nghiep_la_co_dong_lon_nhat_va_truc_tiep_hoac_gian_tiep_nam_giu_it_nhat_10_tong_so_co_phan_cua_doanh_nghiep_kia\" >M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u00e0 tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Mot_doanh_nghiep_bao_lanh_hoac_cho_mot_doanh_nghiep_khac_vay_von_duoi_hinh_thuc_khoan_vay_chiem_ty_le_dang_ke_so_voi_von_chu_so_huu_hoac_tong_gia_tri_tai_san\" >M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c kho\u1ea3n vay chi\u1ebfm t\u1ef7 l\u1ec7 \u0111\u00e1ng k\u1ec3 so v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Mot_doanh_nghiep_bo_nhiem_thanh_vien_ban_lanh_dao_hoac_kiem_soat_hoat_dong_cua_doanh_nghiep_kia\" >M\u1ed9t doanh nghi\u1ec7p b\u1ed5 nhi\u1ec7m th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p kia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Hai_doanh_nghiep_co_tren_50_thanh_vien_Hoi_dong_quan_tri_hoac_thanh_vien_ban_dieu_hanh_do_cung_mot_ca_nhan_hoac_to_chuc_bo_nhiem\" >Hai doanh nghi\u1ec7p c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh do c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c b\u1ed5 nhi\u1ec7m<\/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\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Hai_doanh_nghiep_co_cung_mot_ca_nhan_la_thanh_vien_Hoi_dong_quan_tri_hoac_thanh_vien_ban_dieu_hanh_va_ca_nhan_nay_co_quyen_quyet_dinh_chinh_sach_tai_chinh_kinh_doanh\" >Hai doanh nghi\u1ec7p c\u00f3 c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh v\u00e0 c\u00e1 nh\u00e2n n\u00e0y c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, kinh doanh<\/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\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Hai_doanh_nghiep_chiu_su_kiem_soat_ve_nhan_su_tai_chinh_hoac_hoat_dong_kinh_doanh_boi_cac_ca_nhan_co_quan_he_gia_dinh\" >Hai doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Cac_truong_hop_doanh_nghiep_co_quan_he_lien_ket_khac_theo_quy_dinh_cua_phap_luat\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Cac_buoc_trong_cach_xac_dinh_giao_dich_lien_ket_doanh_nghiep_can_thuc_hien\" >C\u00e1c b\u01b0\u1edbc trong c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Buoc_1_Ra_soat_cac_ben_co_kha_nang_la_ben_lien_ket\" >B\u01b0\u1edbc 1: R\u00e0 so\u00e1t c\u00e1c b\u00ean c\u00f3 kh\u1ea3 n\u0103ng l\u00e0 b\u00ean li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Buoc_2_Kiem_tra_cac_giao_dich_phat_sinh_voi_ben_lien_ket\" >B\u01b0\u1edbc 2: Ki\u1ec3m tra c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Buoc_3_Danh_gia_nghia_vu_ke_khai_va_lap_ho_so\" >B\u01b0\u1edbc 3: \u0110\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Cach_xac_dinh_giao_dich_lien_ket_theo_tung_loai_giao_dich_pho_bien\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft theo t\u1eebng lo\u1ea1i giao d\u1ecbch ph\u1ed5 bi\u1ebfn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Doi_voi_giao_dich_mua_ban_hang_hoa\" >\u0110\u1ed1i v\u1edbi giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Doi_voi_giao_dich_vay_von_giua_cac_ben_lien_ket\" >\u0110\u1ed1i v\u1edbi giao d\u1ecbch vay v\u1ed1n gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Doi_voi_giao_dich_dich_vu_noi_bo_tap_doan\" >\u0110\u1ed1i v\u1edbi giao d\u1ecbch d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Vi_du_thuc_te_ve_cach_xac_dinh_giao_dich_lien_ket\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Truong_hop_1_Cong_ty_me_nuoc_ngoai_va_cong_ty_con_Viet_Nam\" >Tr\u01b0\u1eddng h\u1ee3p 1: C\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f4ng ty con Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Truong_hop_2_Hai_doanh_nghiep_trong_nuoc\" >Tr\u01b0\u1eddng h\u1ee3p 2: Hai doanh nghi\u1ec7p trong n\u01b0\u1edbc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Nhung_sai_lam_thuong_gap_khi_xac_dinh_giao_dich_lien_ket\" >Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Chi_cho_rang_doanh_nghiep_FDI_moi_co_giao_dich_lien_ket\" >Ch\u1ec9 cho r\u1eb1ng doanh nghi\u1ec7p FDI m\u1edbi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Bo_sot_cac_giao_dich_tai_chinh\" >B\u1ecf s\u00f3t c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Khong_danh_gia_day_du_quan_he_kiem_soat\" >Kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7 quan h\u1ec7 ki\u1ec3m so\u00e1t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Doanh_nghiep_can_lam_gi_sau_khi_xac_dinh_co_giao_dich_lien_ket\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec sau khi x\u00e1c \u0111\u1ecbnh c\u00f3 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-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_cach_xac_dinh_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Cach_xac_dinh_giao_dich_lien_ket_dua_tren_nhung_yeu_to_nao\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Co_giao_dich_lien_ket_co_bat_buoc_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >C\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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-34\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Xac_dinh_sai_giao_dich_lien_ket_co_rui_ro_nhu_the_nao\" >X\u00e1c \u0111\u1ecbnh sai giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 r\u1ee7i ro 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-35\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-cach-xac-dinh-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_giao_dich_lien_ket_la_gi\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4390\" aria-describedby=\"caption-attachment-4390\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4390\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4390\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 v\u00e0 k\u1ebft lu\u1eadn li\u1ec7u c\u00e1c giao d\u1ecbch ph\u00e1t sinh c\u00f3 thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo nguy\u00ean t\u1eafc chung, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t giao d\u1ecbch c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t \u0111\u1ed3ng th\u1eddi hai y\u1ebfu t\u1ed1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean tham gia giao d\u1ecbch c\u00f3 t\u1ed3n t\u1ea1i quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1eefa c\u00e1c b\u00ean \u0111\u00f3 c\u00f3 ph\u00e1t sinh giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 bao g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u00e1n h\u00e0ng h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay, cho vay ho\u1eb7c b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n giao quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh ho\u1eb7c th\u01b0\u01a1ng m\u1ea1i kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle), t\u1ee9c gi\u00e1 tr\u1ecb giao d\u1ecbch c\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng nh\u01b0 gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong qu\u00e1 tr\u00ecnh k\u00ea khai, \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 v\u00e0 h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn thu\u1ebf. Tuy nhi\u00ean, do quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u1ea7n \u0111\u1ebfn <\/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;\"> chuy\u00ean s\u00e2u \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t, ph\u00e2n t\u00edch v\u00e0 \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n tu\u00e2n th\u1ee7 ph\u00f9 h\u1ee3p.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_khi_xac_dinh_giao_dich_lien_ket_tai_Viet_Nam\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4389\" aria-describedby=\"caption-attachment-4389\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4389\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-khi-xac-dinh-giao-dich-lien-ket-tai-Viet-Nam.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-khi-xac-dinh-giao-dich-lien-ket-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-khi-xac-dinh-giao-dich-lien-ket-tai-Viet-Nam-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-khi-xac-dinh-giao-dich-lien-ket-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-khi-xac-dinh-giao-dich-lien-ket-tai-Viet-Nam-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-khi-xac-dinh-giao-dich-lien-ket-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4389\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft trong giai \u0111o\u1ea1n 2026, khi c\u01a1 quan qu\u1ea3n l\u00fd ti\u1ebfp t\u1ee5c t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_giao_dich_lien_ket_dua_tren_quan_he_lien_ket\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4388\" aria-describedby=\"caption-attachment-4388\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4388\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-dua-tren-quan-he-lien-ket.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-dua-tren-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-dua-tren-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-dua-tren-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-dua-tren-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-dua-tren-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4388\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc li\u1ec7u c\u00e1c b\u00ean tham gia giao d\u1ecbch c\u00f3 thu\u1ed9c quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf hay kh\u00f4ng. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng v\u00ec ch\u1ec9 khi gi\u1eefa c\u00e1c b\u00ean t\u1ed3n t\u1ea1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch th\u00ec doanh nghi\u1ec7p m\u1edbi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u00e1c b\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_ben_tham_gia_truc_tiep_hoac_gian_tiep_vao_viec_dieu_hanh_kiem_soat_gop_von_hoac_dau_tu_vao_ben_kia\"><\/span><b>M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn khi m\u1ed9t doanh nghi\u1ec7p c\u00f3 quy\u1ec1n chi ph\u1ed1i ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p c\u00f2n l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty A g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp C\u00f4ng ty B ho\u1eb7c C\u00f4ng ty A c\u00f3 quy\u1ec1n tham gia quy\u1ebft \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a C\u00f4ng ty B.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa C\u00f4ng ty A v\u00e0 C\u00f4ng ty B c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_ben_truc_tiep_hoac_gian_tiep_cung_chiu_su_dieu_hanh_kiem_soat_gop_von_hoac_dau_tu_cua_mot_ben_khac\"><\/span><b>C\u00e1c b\u00ean tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng g\u1eb7p trong m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n ho\u1eb7c doanh nghi\u1ec7p c\u00f3 c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty A v\u00e0 C\u00f4ng ty B \u0111\u1ec1u do C\u00f4ng ty C s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t. Hai doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp nh\u01b0ng c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh giao d\u1ecbch gi\u1eefa C\u00f4ng ty A v\u00e0 C\u00f4ng ty B, \u0111\u00e2y c\u00f3 th\u1ec3 l\u00e0 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_doanh_nghiep_nam_giu_truc_tiep_hoac_gian_tiep_it_nhat_25_von_gop_cua_chu_so_huu_cua_doanh_nghiep_kia\"><\/span><b>M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 quan tr\u1ecdng nh\u1ea5t trong c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty A s\u1edf h\u1eefu 30% v\u1ed1n g\u00f3p t\u1ea1i C\u00f4ng ty B.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty A v\u00e0 C\u00f4ng ty B ph\u00e1t sinh giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_doanh_nghiep_cung_co_mot_ben_thu_ba_nam_giu_truc_tiep_hoac_gian_tiep_it_nhat_25_von_gop_cua_chu_so_huu\"><\/span><b>Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n trong nh\u00f3m c\u00f4ng ty c\u00f3 c\u00f9ng c\u00f4ng ty m\u1eb9.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty M s\u1edf h\u1eefu 40% v\u1ed1n t\u1ea1i C\u00f4ng ty A.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty M c\u0169ng s\u1edf h\u1eefu 40% v\u1ed1n t\u1ea1i C\u00f4ng ty B.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A v\u00e0 C\u00f4ng ty B c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_doanh_nghiep_la_co_dong_lon_nhat_va_truc_tiep_hoac_gian_tiep_nam_giu_it_nhat_10_tong_so_co_phan_cua_doanh_nghiep_kia\"><\/span><b>M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u00e0 tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ed9t c\u1ed5 \u0111\u00f4ng c\u00f3 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu l\u1edbn nh\u1ea5t v\u00e0 \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t quan h\u1ec7 li\u00ean k\u1ebft khi ph\u00e1t sinh giao d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_doanh_nghiep_bao_lanh_hoac_cho_mot_doanh_nghiep_khac_vay_von_duoi_hinh_thuc_khoan_vay_chiem_ty_le_dang_ke_so_voi_von_chu_so_huu_hoac_tong_gia_tri_tai_san\"><\/span><b>M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c kho\u1ea3n vay chi\u1ebfm t\u1ef7 l\u1ec7 \u0111\u00e1ng k\u1ec3 so v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u00f4ng qua v\u1ed1n g\u00f3p m\u00e0 c\u00f2n c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb quan h\u1ec7 t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 cho c\u00f4ng ty con vay v\u1ed1n l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty A \u0111\u1ee9ng ra b\u1ea3o l\u00e3nh kho\u1ea3n vay cho C\u00f4ng ty B.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch vay, cho vay, b\u1ea3o l\u00e3nh c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t khi th\u1ef1c hi\u1ec7n c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_doanh_nghiep_bo_nhiem_thanh_vien_ban_lanh_dao_hoac_kiem_soat_hoat_dong_cua_doanh_nghiep_kia\"><\/span><b>M\u1ed9t doanh nghi\u1ec7p b\u1ed5 nhi\u1ec7m th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p kia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u1eadp trung v\u00e0o y\u1ebfu t\u1ed1 ki\u1ec3m so\u00e1t qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty A c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m T\u1ed5ng gi\u00e1m \u0111\u1ed1c ho\u1eb7c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a C\u00f4ng ty B.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty A c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch kinh doanh quan tr\u1ecdng c\u1ee7a C\u00f4ng ty B.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_doanh_nghiep_co_tren_50_thanh_vien_Hoi_dong_quan_tri_hoac_thanh_vien_ban_dieu_hanh_do_cung_mot_ca_nhan_hoac_to_chuc_bo_nhiem\"><\/span><b>Hai doanh nghi\u1ec7p c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh do c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c b\u1ed5 nhi\u1ec7m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn s\u1ef1 tr\u00f9ng l\u1eb7p trong c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t c\u00e1 nh\u00e2n s\u1edf h\u1eefu quy\u1ec1n ki\u1ec3m so\u00e1t t\u1ea1i hai doanh nghi\u1ec7p v\u00e0 quy\u1ebft \u0111\u1ecbnh nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t c\u1ee7a c\u1ea3 hai b\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_doanh_nghiep_co_cung_mot_ca_nhan_la_thanh_vien_Hoi_dong_quan_tri_hoac_thanh_vien_ban_dieu_hanh_va_ca_nhan_nay_co_quyen_quyet_dinh_chinh_sach_tai_chinh_kinh_doanh\"><\/span><b>Hai doanh nghi\u1ec7p c\u00f3 c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh v\u00e0 c\u00e1 nh\u00e2n n\u00e0y c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 vi\u1ec7c c\u00f9ng c\u00f3 nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd m\u00e0 c\u00f2n ph\u1ea3i xem x\u00e9t quy\u1ec1n quy\u1ebft \u0111\u1ecbnh th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: M\u1ed9t gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh \u0111\u1ed3ng th\u1eddi tham gia qu\u1ea3n l\u00fd hai c\u00f4ng ty v\u00e0 c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, kinh doanh c\u1ee7a c\u1ea3 hai doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_doanh_nghiep_chiu_su_kiem_soat_ve_nhan_su_tai_chinh_hoac_hoat_dong_kinh_doanh_boi_cac_ca_nhan_co_quan_he_gia_dinh\"><\/span><b>Hai doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00f4ng qua quan h\u1ec7 gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c m\u1ed1i quan h\u1ec7 c\u1ea7n l\u01b0u \u00fd 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;\">V\u1ee3, ch\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cha m\u1eb9, con.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anh ch\u1ecb em ru\u1ed9t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quan h\u1ec7 gia \u0111\u00ecnh kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Hai doanh nghi\u1ec7p do hai c\u00e1 nh\u00e2n trong c\u00f9ng gia \u0111\u00ecnh ki\u1ec3m so\u00e1t v\u00e0 c\u00f3 giao d\u1ecbch v\u1edbi nhau c\u00f3 th\u1ec3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n xem x\u00e9t giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_doanh_nghiep_co_quan_he_lien_ket_khac_theo_quy_dinh_cua_phap_luat\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t th\u00eam c\u00e1c t\u00ecnh hu\u1ed1ng \u0111\u1eb7c th\u00f9 c\u00f3 th\u1ec3 ph\u00e1t sinh quan h\u1ec7 ki\u1ec3m so\u00e1t, chi ph\u1ed1i ho\u1eb7c ph\u1ee5 thu\u1ed9c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, doanh nghi\u1ec7p FDI ho\u1eb7c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch n\u1ed9i b\u1ed9, vi\u1ec7c \u0111\u00e1nh gi\u00e1 quan h\u1ec7 li\u00ean k\u1ebft c\u1ea7n xem x\u00e9t to\u00e0n di\u1ec7n thay v\u00ec ch\u1ec9 d\u1ef1a tr\u00ean y\u1ebfu t\u1ed1 s\u1edf h\u1eefu v\u1ed1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_buoc_trong_cach_xac_dinh_giao_dich_lien_ket_doanh_nghiep_can_thuc_hien\"><\/span><b>C\u00e1c b\u01b0\u1edbc trong c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_cac_ben_co_kha_nang_la_ben_lien_ket\"><\/span><b>B\u01b0\u1edbc 1: R\u00e0 so\u00e1t c\u00e1c b\u00ean c\u00f3 kh\u1ea3 n\u0103ng l\u00e0 b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u1ed5 \u0111\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e0nh vi\u00ean qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau l\u00e0 x\u00e1c \u0111\u1ecbnh li\u1ec7u doanh nghi\u1ec7p c\u00f3 t\u1ed3n t\u1ea1i quan h\u1ec7 ki\u1ec3m so\u00e1t, chi ph\u1ed1i ho\u1eb7c ph\u1ee5 thu\u1ed9c v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Kiem_tra_cac_giao_dich_phat_sinh_voi_ben_lien_ket\"><\/span><b>B\u01b0\u1edbc 2: Ki\u1ec3m tra c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 giao d\u1ecbch ph\u00e1t sinh. 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;\">Giao d\u1ecbch mua h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean ch\u1ec9 t\u1eadp trung v\u00e0o giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a v\u00ec c\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 ho\u1eb7c giao d\u1ecbch t\u00e0i ch\u00ednh c\u0169ng c\u00f3 th\u1ec3 thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Danh_gia_nghia_vu_ke_khai_va_lap_ho_so\"><\/span><b>B\u01b0\u1edbc 3: \u0110\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n th\u00e0nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n th\u00e0nh c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n ti\u1ebfp t\u1ee5c \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u ch\u1ee9ng minh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan trong qu\u00e1 tr\u00ecnh <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/lap-ho-so-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">l<strong><span style=\"color: #0000ff;\">\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_giao_dich_lien_ket_theo_tung_loai_giao_dich_pho_bien\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft theo t\u1eebng lo\u1ea1i giao d\u1ecbch ph\u1ed5 bi\u1ebfn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4387\" aria-describedby=\"caption-attachment-4387\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4387\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-theo-tung-loai-giao-dich-pho-bien.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft theo t\u1eebng lo\u1ea1i giao d\u1ecbch ph\u1ed5 bi\u1ebfn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-theo-tung-loai-giao-dich-pho-bien.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-theo-tung-loai-giao-dich-pho-bien-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-theo-tung-loai-giao-dich-pho-bien-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-theo-tung-loai-giao-dich-pho-bien-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-xac-dinh-giao-dich-lien-ket-theo-tung-loai-giao-dich-pho-bien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4387\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft theo t\u1eebng lo\u1ea1i giao d\u1ecbch ph\u1ed5 bi\u1ebfn<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c b\u00ean c\u00f3 thu\u1ed9c quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng, doanh nghi\u1ec7p c\u1ea7n ti\u1ebfp t\u1ee5c \u0111\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng giao d\u1ecbch ph\u00e1t sinh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea1m vi \u00e1p d\u1ee5ng. Tr\u00ean th\u1ef1c t\u1ebf, giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a m\u00e0 c\u00f2n bao g\u1ed3m nhi\u1ec1u giao d\u1ecbch v\u1ec1 t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n. M\u1ed7i lo\u1ea1i giao d\u1ecbch s\u1ebd c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m ri\u00eang trong qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ed9c l\u1eadp, gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_giao_dich_mua_ban_hang_hoa\"><\/span><b>\u0110\u1ed1i v\u1edbi giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 giao d\u1ecbch ph\u1ed5 bi\u1ebfn nh\u1ea5t trong doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p Vi\u1ec7t Nam nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u t\u1eeb c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3 doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 mua c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n giao d\u1ecbch c\u00f3 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u00f9 h\u1ee3p kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu gi\u00e1 mua b\u1ecb \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng ph\u00f9 h\u1ee3p nh\u1eb1m l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh r\u1ee7i ro v\u1ec1 thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_giao_dich_vay_von_giua_cac_ben_lien_ket\"><\/span><b>\u0110\u1ed1i v\u1edbi giao d\u1ecbch vay v\u1ed1n gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c y\u1ebfu t\u1ed1 c\u1ea7n \u0111\u00e1nh gi\u00e1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i su\u1ea5t vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng so s\u00e1nh v\u1edbi kho\u1ea3n vay \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty con vay v\u1ed1n d\u00e0i h\u1ea1n t\u1eeb c\u00f4ng ty m\u1eb9 v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t cao b\u1ea5t th\u01b0\u1eddng c\u00f3 th\u1ec3 l\u00e0m t\u0103ng chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_giao_dich_dich_vu_noi_bo_tap_doan\"><\/span><b>\u0110\u1ed1i v\u1edbi giao d\u1ecbch d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed t\u01b0 v\u1ea5n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed h\u1ed7 tr\u1ee3 c\u00f4ng ngh\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ch\u1ee9ng minh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch t\u1eeb d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_cach_xac_dinh_giao_dich_lien_ket\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh 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;\">Tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean m\u1ed9t y\u1ebfu t\u1ed1 ri\u00eang l\u1ebb nh\u01b0 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n m\u00e0 c\u1ea7n xem x\u00e9t t\u1ed5ng th\u1ec3 m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean, b\u1ea3n ch\u1ea5t giao d\u1ecbch ph\u00e1t sinh v\u00e0 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t, chi ph\u1ed1i trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng h\u00ecnh dung c\u00e1ch nh\u1eadn di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Cong_ty_me_nuoc_ngoai_va_cong_ty_con_Viet_Nam\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: C\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f4ng ty con Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A Vi\u1ec7t Nam c\u00f3 100% v\u1ed1n thu\u1ed9c C\u00f4ng ty B t\u1ea1i Nh\u1eadt B\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea3 hai c\u00f4ng ty ph\u00e1t sinh giao d\u1ecbch mua nguy\u00ean v\u1eadt li\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa hai b\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft lu\u1eadn: \u0110\u00e2y l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Hai_doanh_nghiep_trong_nuoc\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Hai doanh nghi\u1ec7p trong n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed: C\u00f4ng ty X v\u00e0 C\u00f4ng ty Y \u0111\u1ec1u do m\u1ed9t c\u00e1 nh\u00e2n s\u1edf h\u1eefu v\u00e0 \u0111i\u1ec1u h\u00e0nh. Hai c\u00f4ng ty ph\u00e1t sinh giao d\u1ecbch d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3: D\u00f9 kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i, hai doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_xac_dinh_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4386\" aria-describedby=\"caption-attachment-4386\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4386\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-lam-thuong-gap-khi-xac-dinh-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-lam-thuong-gap-khi-xac-dinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-lam-thuong-gap-khi-xac-dinh-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-lam-thuong-gap-khi-xac-dinh-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-lam-thuong-gap-khi-xac-dinh-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-lam-thuong-gap-khi-xac-dinh-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4386\" class=\"wp-caption-text\">Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn kh\u00e1 c\u1ee5 th\u1ec3 trong Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, tr\u00ean th\u1ef1c t\u1ebf v\u1eabn c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c ch\u01b0a ch\u00ednh x\u00e1c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Nh\u1eefng sai s\u00f3t n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0m gia t\u0103ng r\u1ee7i ro k\u00ea khai thi\u1ebfu th\u00f4ng tin m\u00e0 c\u00f2n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_cho_rang_doanh_nghiep_FDI_moi_co_giao_dich_lien_ket\"><\/span><b>Ch\u1ec9 cho r\u1eb1ng doanh nghi\u1ec7p FDI m\u1edbi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 quan \u0111i\u1ec3m ch\u01b0a ch\u00ednh x\u00e1c. Doanh nghi\u1ec7p trong n\u01b0\u1edbc ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sot_cac_giao_dich_tai_chinh\"><\/span><b>B\u1ecf s\u00f3t c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 ki\u1ec3m tra giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a m\u00e0 b\u1ecf qua:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho m\u01b0\u1ee3n v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u00f3t trong k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_danh_gia_day_du_quan_he_kiem_soat\"><\/span><b>Kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7 quan h\u1ec7 ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p ch\u1ec9 ki\u1ec3m tra t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n m\u00e0 ch\u01b0a xem x\u00e9t y\u1ebfu t\u1ed1 qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh. Trong khi \u0111\u00f3, quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf c\u0169ng l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_sau_khi_xac_dinh_co_giao_dich_lien_ket\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec sau khi x\u00e1c \u0111\u1ecbnh c\u00f3 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;\">Sau khi ho\u00e0n th\u00e0nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef h\u1ed3 s\u01a1 ph\u1ee5c v\u1ee5 thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 thay v\u00ec ch\u1ec9 ki\u1ec3m tra khi ph\u00e1t sinh y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Sau khi r\u00e0 so\u00e1t giao d\u1ecbch ph\u00e1t sinh, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/mien-lap-ho-so-giao-dich-lien-ket\/\">mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 v\u00e0 tr\u00e1nh th\u1ef1c hi\u1ec7n thi\u1ebfu ho\u1eb7c th\u1eeba th\u1ee7 t\u1ee5c kh\u00f4ng c\u1ea7n thi\u1ebft.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cach_xac_dinh_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_giao_dich_lien_ket_dua_tren_nhung_yeu_to_nao\"><\/span>C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n d\u1ef1a tr\u00ean hai y\u1ebfu t\u1ed1 ch\u00ednh g\u1ed3m: Quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa c\u00e1c b\u00ean v\u00e0 giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean \u0111\u00f3.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_giao_dich_lien_ket_co_bat_buoc_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span>C\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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 ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.                    <\/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=\"Xac_dinh_sai_giao_dich_lien_ket_co_rui_ro_nhu_the_nao\"><\/span>X\u00e1c \u0111\u1ecbnh sai giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 r\u1ee7i ro 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\tDoanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro v\u1ec1 k\u00ea khai sai, b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch, truy thu thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u1ea7n d\u1ef1a tr\u00ean hai y\u1ebfu t\u1ed1 ch\u00ednh g\u1ed3m: Quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa c\u00e1c b\u00ean v\u00e0 giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean \u0111\u00f3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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 ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\"\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\": \"X\u00e1c \u0111\u1ecbnh sai giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 r\u1ee7i ro 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\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro v\u1ec1 k\u00ea khai sai, b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch, truy thu thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c nh\u1eadn di\u1ec7n quan h\u1ec7 s\u1edf h\u1eefu, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 v\u1ed1n, qu\u1ea3n l\u00fd, t\u00e0i ch\u00ednh v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng ch\u00fa tr\u1ecdng ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, tu\u00e2n th\u1ee7 v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/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><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\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/a>\u00a0<\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><strong><span style=\"color: #0000ff;\"> Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi:<\/b><span style=\"font-weight: 400;\"> \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;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 v\u00e0 minh b\u1ea1ch h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf, vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf th\u00e0nh y\u00eau c\u1ea7u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4384","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\/4384","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=4384"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4384\/revisions"}],"predecessor-version":[{"id":4391,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4384\/revisions\/4391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4390"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}