{"id":4418,"date":"2026-06-17T16:38:33","date_gmt":"2026-06-17T09:38:33","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4418"},"modified":"2026-06-17T16:38:33","modified_gmt":"2026-06-17T09:38:33","slug":"mau-to-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/","title":{"rendered":"M\u1eabu t\u1edd khai 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 ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, vi\u1ec7c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c th\u00f4ng tin 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. M\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 l\u00e0 bi\u1ec3u m\u1eabu gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft, c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i <\/span><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><span style=\"font-weight: 400;\">, m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt t\u1ea1i Ph\u1ee5 l\u1ee5c I nh\u1eb1m ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf trong giai \u0111o\u1ea1n m\u1edbi. Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n n\u1eafm r\u00f5 n\u1ed9i dung bi\u1ec3u m\u1eabu, c\u00e1ch k\u00ea khai c\u0169ng nh\u01b0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 m\u1edbi nh\u1ea5t, h\u01b0\u1edbng d\u1eabn k\u00ea khai v\u00e0 ph\u00e2n t\u00edch ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/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\/mau-to-khai-giao-dich-lien-ket\/#Mau_to_khai_giao_dich_lien_ket_la_gi\" >M\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Tai_mau_to_khai_giao_dich_lien_ket_moi_nhat_2026\" >T\u1ea3i m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t 2026<\/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\/mau-to-khai-giao-dich-lien-ket\/#Doi_tuong_nao_can_lap_mau_to_khai_giao_dich_lien_ket_2026\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n l\u1eadp m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Huong_dan_cach_dien_mau_to_khai_giao_dich_lien_ket_2026\" >H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1n m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Ke_khai_thong_tin_chung_cua_nguoi_nop_thue\" >K\u00ea khai th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/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\/mau-to-khai-giao-dich-lien-ket\/#Ke_khai_thong_tin_quan_he_lien_ket\" >K\u00ea khai th\u00f4ng tin quan h\u1ec7 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Ke_khai_cac_giao_dich_lien_ket_phat_sinh\" >K\u00ea khai c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Phuong_phap_phan_bo_loi_nhuan_giua_cac_ben_lien_ket_theo_quy_dinh\" >Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Truong_hop_ap_dung_phuong_phap_phan_bo_loi_nhuan\" >Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn<\/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\/mau-to-khai-giao-dich-lien-ket\/#Nguyen_tac_ap_dung_phuong_phap_phan_bo_loi_nhuan\" >Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Cach_xac_dinh_loi_nhuan_duoc_phan_bo_giua_cac_ben_lien_ket\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 gi\u1eefa c\u00e1c b\u00ean 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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Y_nghia_cua_ket_qua_xac_dinh_loi_nhuan_duoc_dieu_chinh\" >\u00dd ngh\u0129a c\u1ee7a k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#04_diem_moi_Nghi_dinh_202025_ve_giao_dich_lien_ket_doanh_nghiep_can_biet\" >04 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft doanh nghi\u1ec7p c\u1ea7n bi\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Cap_nhat_mau_to_khai_giao_dich_lien_ket_theo_quy_dinh_moi\" >C\u1eadp nh\u1eadt m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Tang_yeu_cau_minh_bach_thong_tin_giao_dich_lien_ket\" >T\u0103ng y\u00eau c\u1ea7u minh b\u1ea1ch th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Lam_ro_viec_xac_dinh_loi_nhuan_giua_cac_ben_lien_ket\" >L\u00e0m r\u00f5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Nang_cao_yeu_cau_quan_ly_ho_so_giao_dich_lien_ket\" >N\u00e2ng cao y\u00eau c\u1ea7u qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Nhung_luu_y_khi_lap_mau_to_khai_giao_dich_lien_ket_2026\" >Nh\u1eefng l\u01b0u \u00fd khi l\u1eadp m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026<\/a><\/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\/mau-to-khai-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_mau_to_khai_giao_dich_lien_ket_2026\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026<\/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\/mau-to-khai-giao-dich-lien-ket\/#Mau_to_khai_giao_dich_lien_ket_2026_duoc_quy_dinh_o_dau\" >M\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?<\/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\/mau-to-khai-giao-dich-lien-ket\/#Khi_nao_ap_dung_phuong_phap_phan_bo_loi_nhuan\" >Khi n\u00e0o \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn?<\/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\/mau-to-khai-giao-dich-lien-ket\/#Khi_dien_mau_to_khai_giao_dich_lien_ket_2026_can_luu_y_dieu_gi\" >Khi \u0111i\u1ec1n m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-giao-dich-lien-ket\/#Loi_nhuan_duoc_xac_dinh_nhu_the_nao_khi_ap_dung_phuong_phap_phan_bo_loi_nhuan\" >L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-to-khai-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=\"Mau_to_khai_giao_dich_lien_ket_la_gi\"><\/span><b>M\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 l\u00e0 bi\u1ec3u m\u1eabu d\u00f9ng \u0111\u1ec3 doanh nghi\u1ec7p k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u1eb1m gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n th\u1ef1c hi\u1ec7n khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin li\u00ean quan nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin nh\u1eadn di\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i h\u00ecnh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u k\u00ea khai thu\u1ebf m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp, h\u1ee3p l\u00fd c\u1ee7a c\u00e1c giao d\u1ecbch trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_mau_to_khai_giao_dich_lien_ket_moi_nhat_2026\"><\/span><b>T\u1ea3i m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4419\" aria-describedby=\"caption-attachment-4419\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4419\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-mau-to-khai-giao-dich-lien-ket-moi-nhat-2026.jpg\" alt=\"T\u1ea3i m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-mau-to-khai-giao-dich-lien-ket-moi-nhat-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-mau-to-khai-giao-dich-lien-ket-moi-nhat-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-mau-to-khai-giao-dich-lien-ket-moi-nhat-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-mau-to-khai-giao-dich-lien-ket-moi-nhat-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-mau-to-khai-giao-dich-lien-ket-moi-nhat-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4419\" class=\"wp-caption-text\">T\u1ea3i m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 l\u00e0 m\u1eabu th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I <\/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?anchor=chuong_pl_1\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea3i v\u1ec1 m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 m\u1edbi nh\u1ea5t d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">T\u1ea3i v\u1ec1 m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 m\u1edbi nh\u1ea5t<\/span><\/caption>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/drive.google.com\/file\/d\/15mScS73xbK6emjVAr9atDEK3dYWKFC3n\/view?usp=sharing\" rel=\"nofollow noopener\" target=\"_blank\">T\u1ea3i m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t 2026<\/a><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_can_lap_mau_to_khai_giao_dich_lien_ket_2026\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n l\u1eadp m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4420\" aria-describedby=\"caption-attachment-4420\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4420\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-nao-can-lap-mau-to-khai-giao-dich-lien-ket-2026.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n l\u1eadp m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-nao-can-lap-mau-to-khai-giao-dich-lien-ket-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-nao-can-lap-mau-to-khai-giao-dich-lien-ket-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-nao-can-lap-mau-to-khai-giao-dich-lien-ket-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-nao-can-lap-mau-to-khai-giao-dich-lien-ket-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-nao-can-lap-mau-to-khai-giao-dich-lien-ket-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4420\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n l\u1eadp m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n khi \u0111\u1ed3ng th\u1eddi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai g\u1ed3m:<\/span><\/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 v\u00e0 c\u00f4ng ty con c\u00f3 giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f3 c\u00f9ng m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p vay v\u1ed1n, cho vay ho\u1eb7c b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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;\">Quan h\u1ec7 ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, tr\u01b0\u1edbc khi l\u1eadp m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 giao d\u1ecbch ph\u00e1t sinh trong n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i l\u1eadp m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026. Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. V\u00ec v\u1eady, tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/\">c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 ho\u1eb7c th\u1ef1c hi\u1ec7n ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_cach_dien_mau_to_khai_giao_dich_lien_ket_2026\"><\/span><b>H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1n m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c th\u00f4ng tin tr\u00ean m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft \u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Khi th\u1ef1c hi\u1ec7n k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t t\u1eebng nh\u00f3m th\u00f4ng tin, t\u1eeb th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ebfn c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t v\u1edbi h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eebng ph\u1ea7n trong m\u1eabu t\u1edd khai m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd.\u00a0\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_thong_tin_chung_cua_nguoi_nop_thue\"><\/span><b>K\u00ea khai th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n \u0111\u1ea7u c\u1ee7a m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c th\u00f4ng tin n\u00e0y c\u1ea7n \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c v\u00e0 th\u1ed1ng nh\u1ea5t v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_thong_tin_quan_he_lien_ket\"><\/span><b>K\u00ea khai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng trong m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft nh\u1eb1m x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang c\u00f3 quan h\u1ec7 v\u1edbi nh\u1eefng b\u00ean n\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c th\u00f4ng tin nh\u1eadn di\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\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;\">Quan h\u1ec7 c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 th\u00f4ng qua giao d\u1ecbch vay v\u1ed1n ho\u1eb7c b\u1ea3o l\u00e3nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c quan h\u1ec7 li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_cac_giao_dich_lien_ket_phat_sinh\"><\/span><b>K\u00ea khai c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch c\u1ea7n \u0111\u01b0\u1ee3c khai b\u00e1o c\u00f3 th\u1ec3 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;\">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 t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n giao 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 kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u tr\u00ean m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 ph\u00f9 h\u1ee3p v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/strong><\/span><\/a><strong><span style=\"color: #0000ff;\">.<\/span><\/strong><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_giua_cac_ben_lien_ket_theo_quy_dinh\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c ho\u00e0n thi\u1ec7n m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p. M\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/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\">\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p khi doanh nghi\u1ec7p tham gia v\u00e0o chu\u1ed7i giao d\u1ecbch ph\u1ee9c t\u1ea1p v\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ap_dung_phuong_phap_phan_bo_loi_nhuan\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00edch h\u1ee3p, kh\u00e9p k\u00edn trong t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ed9c quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ed9c quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean quan nhi\u1ec1u th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh ho\u1eb7c nhi\u1ec1u qu\u1ed1c gia.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00f2n \u0111\u01b0\u1ee3c xem x\u00e9t \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p tham gia giao d\u1ecbch kinh t\u1ebf s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng t\u1ea1o gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u1ef1 ch\u1ee7 to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_phuong_phap_phan_bo_loi_nhuan\"><\/span><b>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean t\u1ed5ng l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 l\u1ee3i nhu\u1eadn ti\u1ec1m n\u0103ng c\u1ee7a c\u00e1c b\u00ean tham gia giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc quan tr\u1ecdng g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u s\u1eed d\u1ee5ng ph\u1ea3i d\u1ef1a tr\u00ean ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n b\u1ed5 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 x\u00e1c \u0111\u1ecbnh ph\u1ea7n l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p m\u00e0 m\u1ed7i b\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u1ef1a tr\u00ean ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro th\u1ef1c t\u1ebf tham gia v\u00e0o giao d\u1ecbch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_loi_nhuan_duoc_phan_bo_giua_cac_ben_lien_ket\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n: L\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn theo quy \u0111\u1ecbnh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng ho\u1eb7c r\u1ee7i ro ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i: L\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ef1a tr\u00ean m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n, nh\u00e2n l\u1ef1c.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c y\u1ebfu t\u1ed1 n\u00e0y ph\u1ea3i ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u00f3ng g\u00f3p th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng b\u00ean trong chu\u1ed7i giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 d\u1eef li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ti\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ti\u00eau ch\u00ed tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_ket_qua_xac_dinh_loi_nhuan_duoc_dieu_chinh\"><\/span><b>\u00dd ngh\u0129a c\u1ee7a k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"04_diem_moi_Nghi_dinh_202025_ve_giao_dich_lien_ket_doanh_nghiep_can_biet\"><\/span><b>04 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft doanh nghi\u1ec7p c\u1ea7n bi\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4421\" aria-describedby=\"caption-attachment-4421\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4421\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-mau-giao-dich-lien-ket-moi-nhat-va-cap-nhat-nhung-diem-moi-cua-Nghi-dinh-20-ve-giao-dich-lien-ket.jpg\" alt=\"T\u1ea3i m\u1eabu giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t v\u00e0 c\u1eadp nh\u1eadt nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-mau-giao-dich-lien-ket-moi-nhat-va-cap-nhat-nhung-diem-moi-cua-Nghi-dinh-20-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-mau-giao-dich-lien-ket-moi-nhat-va-cap-nhat-nhung-diem-moi-cua-Nghi-dinh-20-ve-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-mau-giao-dich-lien-ket-moi-nhat-va-cap-nhat-nhung-diem-moi-cua-Nghi-dinh-20-ve-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-mau-giao-dich-lien-ket-moi-nhat-va-cap-nhat-nhung-diem-moi-cua-Nghi-dinh-20-ve-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-mau-giao-dich-lien-ket-moi-nhat-va-cap-nhat-nhung-diem-moi-cua-Nghi-dinh-20-ve-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4421\" class=\"wp-caption-text\">T\u1ea3i m\u1eabu giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t v\u00e0 c\u1eadp nh\u1eadt nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1eadp nh\u1eadt <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/nghi-dinh-20-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> mang \u0111\u1ebfn m\u1ed9t s\u1ed1 thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd trong c\u00f4ng t\u00e1c k\u00ea khai, qu\u1ea3n l\u00fd th\u00f4ng tin v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft. Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u00e0y y\u00eau c\u1ea7u doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh k\u00ea khai, h\u1ed3 s\u01a1 ch\u1ee9ng minh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 04 n\u1ed9i dung quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_mau_to_khai_giao_dich_lien_ket_theo_quy_dinh_moi\"><\/span><b>C\u1eadp nh\u1eadt m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u1eadp nh\u1eadt y\u00eau c\u1ea7u v\u1ec1 th\u00f4ng tin k\u00ea khai nh\u1eb1m ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i bi\u1ec3u m\u1eabu \u0111ang s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_yeu_cau_minh_bach_thong_tin_giao_dich_lien_ket\"><\/span><b>T\u0103ng y\u00eau c\u1ea7u minh b\u1ea1ch th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u 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;\">B\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_ro_viec_xac_dinh_loi_nhuan_giua_cac_ben_lien_ket\"><\/span><b>L\u00e0m r\u00f5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn 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;\">Quy \u0111\u1ecbnh m\u1edbi gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn trong c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_cao_yeu_cau_quan_ly_ho_so_giao_dich_lien_ket\"><\/span><b>N\u00e2ng cao y\u00eau c\u1ea7u qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\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<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u ch\u1ee9ng minh ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u t\u00e0i ch\u00ednh li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft, b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch ph\u1ee9c t\u1ea1p ho\u1eb7c ch\u01b0a c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 r\u1ee7i ro thu\u1ebf, vi\u1ec7c tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean m\u00f4n t\u1eeb \u0111\u01a1n v\u1ecb c\u00f3 kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p, h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_lap_mau_to_khai_giao_dich_lien_ket_2026\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd khi l\u1eadp m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf, doanh nghi\u1ec7p n\u00ean:<\/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 ch\u00ednh x\u00e1c quan h\u1ec7 li\u00ean k\u1ebft tr\u01b0\u1edbc khi k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/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 ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i c\u00e1c c\u1eadp nh\u1eadt ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_mau_to_khai_giao_dich_lien_ket_2026\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026<\/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=\"Mau_to_khai_giao_dich_lien_ket_2026_duoc_quy_dinh_o_dau\"><\/span>M\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1eabu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_ap_dung_phuong_phap_phan_bo_loi_nhuan\"><\/span>Khi n\u00e0o \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng khi giao d\u1ecbch c\u00f3 t\u00ednh t\u00edch h\u1ee3p cao, kh\u00f4ng \u0111\u1ee7 d\u1eef li\u1ec7u x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed9c l\u1eadp ho\u1eb7c c\u00f3 nhi\u1ec1u y\u1ebfu t\u1ed1 t\u1ea1o gi\u00e1 tr\u1ecb chung gi\u1eefa c\u00e1c b\u00ean.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_dien_mau_to_khai_giao_dich_lien_ket_2026_can_luu_y_dieu_gi\"><\/span>Khi \u0111i\u1ec1n m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhi l\u1eadp m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd: Ki\u1ec3m tra ch\u00ednh x\u00e1c th\u00f4ng tin b\u00ean li\u00ean k\u1ebft, K\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c giao d\u1ecbch ph\u00e1t sinh, \u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, X\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 L\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 l\u1ef1a ch\u1ecdn. Sai l\u1ec7ch gi\u1eefa t\u1edd khai v\u00e0 h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.                     <\/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=\"Loi_nhuan_duoc_xac_dinh_nhu_the_nao_khi_ap_dung_phuong_phap_phan_bo_loi_nhuan\"><\/span>L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 bao g\u1ed3m: L\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 L\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u00f3ng g\u00f3p nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n ho\u1eb7c nh\u00e2n l\u1ef1c.                     <\/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\": \"M\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1eabu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng khi giao d\u1ecbch c\u00f3 t\u00ednh t\u00edch h\u1ee3p cao, kh\u00f4ng \u0111\u1ee7 d\u1eef li\u1ec7u x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed9c l\u1eadp ho\u1eb7c c\u00f3 nhi\u1ec1u y\u1ebfu t\u1ed1 t\u1ea1o gi\u00e1 tr\u1ecb chung gi\u1eefa c\u00e1c b\u00ean.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi \u0111i\u1ec1n m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026 c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Khi l\u1eadp m\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft 2026, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd: Ki\u1ec3m tra ch\u00ednh x\u00e1c th\u00f4ng tin b\u00ean li\u00ean k\u1ebft, K\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c giao d\u1ecbch ph\u00e1t sinh, \u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, X\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 L\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 l\u1ef1a ch\u1ecdn. Sai l\u1ec7ch gi\u1eefa t\u1edd khai v\u00e0 h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.\"\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\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 bao g\u1ed3m: L\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 L\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u00f3ng g\u00f3p nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n ho\u1eb7c nh\u00e2n l\u1ef1c.\"\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;\">M\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai khi ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch l\u1eadp t\u1edd khai, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean 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 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \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 ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, vi\u1ec7c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c th\u00f4ng tin 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. M\u1eabu t\u1edd khai giao d\u1ecbch li\u00ean [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4422,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4418","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\/4418","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=4418"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4418\/revisions"}],"predecessor-version":[{"id":4423,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4418\/revisions\/4423"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4422"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}