{"id":4452,"date":"2026-06-19T16:24:26","date_gmt":"2026-06-19T09:24:26","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4452"},"modified":"2026-06-19T16:24:26","modified_gmt":"2026-06-19T09:24:26","slug":"cac-truong-hop-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p 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 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 v\u1ec1 v\u1ed1n, quy\u1ec1n ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan kh\u00e1c. Nh\u1eefng giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1eadn di\u1ec7n \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 <\/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\">kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 1 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh 12 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft. C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n m\u00e0 c\u00f2n bao g\u1ed3m quan h\u1ec7 ki\u1ec3m so\u00e1t, quy\u1ec1n quy\u1ebft \u0111\u1ecbnh, quan h\u1ec7 t\u00e0i ch\u00ednh, quan h\u1ec7 gia \u0111\u00ecnh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c chi ph\u1ed1i tr\u00ean th\u1ef1c t\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 t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng r\u00e0 so\u00e1t v\u00e0 x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng tu\u00e2n th\u1ee7 c\u1ee7a m\u00ecnh.<\/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 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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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Tong_hop_cac_truong_hop_giao_dich_lien_ket_moi_nhat_nam_2026\" >T\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t n\u0103m 2026<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Doanh_nghiep_nam_giu_truc_tiep_hoac_gian_tiep_it_nhat_25_von_gop_cua_doanh_nghiep_khac\" >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 doanh nghi\u1ec7p kh\u00e1c<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Hai_doanh_nghiep_cung_co_it_nhat_25_von_gop_do_mot_ben_thu_ba_nam_giu\" >Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Doanh_nghiep_la_co_dong_lon_nhat_va_nam_giu_it_nhat_10_tong_so_co_phan\" >Doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u00e0 n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Quan_he_lien_ket_thong_qua_bao_lanh_hoac_cho_vay_von\" >Quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Doanh_nghiep_chi_dinh_thanh_vien_ban_lanh_dao_hoac_co_quyen_kiem_soat_doanh_nghiep_khac\" >Doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t doanh nghi\u1ec7p kh\u00e1c<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Hai_doanh_nghiep_cung_chiu_su_kiem_soat_boi_mot_ben_thu_ba\" >Hai doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Kiem_soat_thong_qua_quan_he_gia_dinh\" >Ki\u1ec3m so\u00e1t th\u00f4ng qua 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Quan_he_giua_tru_so_chinh_va_co_so_thuong_tru\" >Quan h\u1ec7 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Ca_nhan_kiem_soat_doanh_nghiep_thong_qua_von_gop_hoac_truc_tiep_dieu_hanh\" >C\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t doanh nghi\u1ec7p th\u00f4ng qua v\u1ed1n g\u00f3p ho\u1eb7c tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Doanh_nghiep_chiu_su_dieu_hanh_kiem_soat_hoac_quyet_dinh_tren_thuc_te\" >Doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Giao_dich_chuyen_nhuong_von_hoac_vay_cho_vay_voi_ca_nhan_lien_quan\" >Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c vay, cho vay v\u1edbi c\u00e1 nh\u00e2n li\u00ean quan<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Quan_he_giua_to_chuc_tin_dung_va_doanh_nghiep_lien_quan\" >Quan h\u1ec7 gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 doanh nghi\u1ec7p li\u00ean quan<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Doanh_nghiep_can_lam_gi_khi_thuoc_mot_trong_cac_truong_hop_giao_dich_lien_ket\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Ra_soat_quan_he_so_huu_va_kiem_soat\" >R\u00e0 so\u00e1t quan h\u1ec7 s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Kiem_tra_cac_giao_dich_phat_sinh\" >Ki\u1ec3m tra c\u00e1c giao d\u1ecbch ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Chuan_bi_ho_so_va_thuc_hien_nghia_vu_ke_khai\" >Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Nhung_luu_y_quan_trong_khi_xac_dinh_cac_truong_hop_giao_dich_lien_ket_2026\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_cac_truong_hop_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p 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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Co_bao_nhieu_truong_hop_giao_dich_lien_ket_theo_Nghi_dinh_132\" >C\u00f3 bao nhi\u00eau tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#So_huu_bao_nhieu_von_thi_duoc_xem_la_co_quan_he_lien_ket\" >S\u1edf h\u1eefu bao nhi\u00eau v\u1ed1n th\u00ec \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Hai_doanh_nghiep_khong_so_huu_von_cua_nhau_co_duoc_xem_la_co_quan_he_lien_ket_khong\" >Hai doanh nghi\u1ec7p kh\u00f4ng s\u1edf h\u1eefu v\u1ed1n c\u1ee7a nhau c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Ca_nhan_co_the_tao_ra_quan_he_lien_ket_giua_cac_doanh_nghiep_khong\" >C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Chi_nhanh_hach_toan_doc_lap_co_the_thuoc_truong_hop_giao_dich_lien_ket_khong\" >Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-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-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-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=\"Tong_quan_ve_cac_truong_hop_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\"><\/span><b>T\u1ed5ng quan v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u00e1c b\u00ean n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ef1 li\u00ean k\u1ebft th\u00f4ng qua vi\u1ec7c n\u1eafm gi\u1eef v\u1ed1n g\u00f3p, quy\u1ec1n ki\u1ec3m so\u00e1t, quy\u1ec1n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 chi ph\u1ed1i b\u1edfi m\u1ed9t c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p tr\u00ean h\u1ed3 s\u01a1 ph\u00e1p l\u00fd m\u00e0 c\u00f2n ph\u1ea3i xem x\u00e9t b\u1ea3n ch\u1ea5t ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1edf h\u1eefu v\u1ed1n t\u1ea1i doanh nghi\u1ec7p kh\u00e1c nh\u01b0ng l\u1ea1i c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c ch\u1ec9 \u0111\u1ecbnh nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t th\u00ec v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c m\u1ed1i quan h\u1ec7 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_cac_truong_hop_giao_dich_lien_ket_2026\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4454\" aria-describedby=\"caption-attachment-4454\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4454\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4454\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean c\u00e1c nh\u00f3m ti\u00eau ch\u00ed ch\u00ednh:<\/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, \u0111i\u1ec1u h\u00e0nh.<\/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<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 gia \u0111\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 \u0111\u1eb7c th\u00f9 trong l\u0129nh v\u1ef1c t\u00edn d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_cac_truong_hop_giao_dich_lien_ket_moi_nhat_nam_2026\"><\/span><b>T\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4453\" aria-describedby=\"caption-attachment-4453\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4453\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tong-hop-cac-truong-hop-giao-dich-lien-ket-moi-nhat-nam-2026.jpg\" alt=\"T\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tong-hop-cac-truong-hop-giao-dich-lien-ket-moi-nhat-nam-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tong-hop-cac-truong-hop-giao-dich-lien-ket-moi-nhat-nam-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tong-hop-cac-truong-hop-giao-dich-lien-ket-moi-nhat-nam-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tong-hop-cac-truong-hop-giao-dich-lien-ket-moi-nhat-nam-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Tong-hop-cac-truong-hop-giao-dich-lien-ket-moi-nhat-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4453\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t ki\u1ec3m so\u00e1t v\u00e0 m\u1ed1i quan h\u1ec7 chi ph\u1ed1i gi\u1eefa c\u00e1c b\u00ean. C\u1ee5 th\u1ec3, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/nghi-dinh-132-ve-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh 12 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, m\u1ed7i tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u1eadn di\u1ec7n ri\u00eang m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t v\u00e0 k\u00ea khai.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nam_giu_truc_tiep_hoac_gian_tiep_it_nhat_25_von_gop_cua_doanh_nghiep_khac\"><\/span><b>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 doanh nghi\u1ec7p kh\u00e1c<\/b><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 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, n\u1ebfu m\u1ed9t doanh nghi\u1ec7p s\u1edf h\u1eefu 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 t\u1ea1i m\u1ed9t doanh nghi\u1ec7p kh\u00e1c th\u00ec hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 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;\"> C\u00f4ng ty A g\u00f3p 30% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0o C\u00f4ng ty B. Khi \u0111\u00f3, C\u00f4ng ty A v\u00e0 C\u00f4ng ty B thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1edf h\u1eefu v\u1ed1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua m\u1ed9t doanh nghi\u1ec7p trung gian.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_doanh_nghiep_cung_co_it_nhat_25_von_gop_do_mot_ben_thu_ba_nam_giu\"><\/span><b>Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft kh\u00e1c l\u00e0 khi hai doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ed1n t\u1eeb m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean 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 t\u1ea1i hai doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty X s\u1edf h\u1eefu 30% v\u1ed1n g\u00f3p t\u1ea1i C\u00f4ng ty A v\u00e0 35% v\u1ed1n g\u00f3p t\u1ea1i C\u00f4ng ty B. M\u1eb7c d\u00f9 C\u00f4ng ty A v\u00e0 C\u00f4ng ty B kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1edf h\u1eefu v\u1ed1n c\u1ee7a nhau, nh\u01b0ng do c\u00f9ng ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a C\u00f4ng ty X n\u00ean v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh 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=\"Doanh_nghiep_la_co_dong_lon_nhat_va_nam_giu_it_nhat_10_tong_so_co_phan\"><\/span><b>Doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u00e0 n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n<\/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 khi m\u1ed9t doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng hai \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p c\u00f2n l\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p kh\u00e1c th\u00f4ng qua quy\u1ec1n s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_lien_ket_thong_qua_bao_lanh_hoac_cho_vay_von\"><\/span><b>Quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, m\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh t\u1ed1i thi\u1ec3u b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y 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;\">Kho\u1ea3n vay tr\u1ef1c ti\u1ebfp gi\u1eefa hai doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba nh\u01b0ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean 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 t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chi_dinh_thanh_vien_ban_lanh_dao_hoac_co_quyen_kiem_soat_doanh_nghiep_khac\"><\/span><b>Doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t doanh nghi\u1ec7p kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean quy\u1ec1n qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p kh\u00e1c n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u1eb7c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y cho th\u1ea5y quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i ngay c\u1ea3 khi kh\u00f4ng c\u00f3 s\u1ef1 s\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_doanh_nghiep_cung_chiu_su_kiem_soat_boi_mot_ben_thu_ba\"><\/span><b>Hai doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o do m\u1ed9t b\u00ean th\u1ee9 ba ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u1eb7c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p li\u00ean k\u1ebft d\u1ef1a tr\u00ean quy\u1ec1n ki\u1ec3m so\u00e1t chung.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_soat_thong_qua_quan_he_gia_dinh\"><\/span><b>Ki\u1ec3m so\u00e1t th\u00f4ng qua 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 gia \u0111\u00ecnh c\u0169ng l\u00e0 m\u1ed9t c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\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 n\u1ebfu ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7:<\/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 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cha m\u1eb9 v\u1ee3, cha m\u1eb9 ch\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Con d\u00e2u, con r\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anh, ch\u1ecb, em c\u00f9ng cha m\u1eb9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anh, ch\u1ecb, em c\u00f9ng cha kh\u00e1c m\u1eb9 ho\u1eb7c c\u00f9ng m\u1eb9 kh\u00e1c cha.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u1eddng d\u1ec5 b\u1ecf s\u00f3t nh\u00f3m tr\u01b0\u1eddng h\u1ee3p n\u00e0y khi ch\u1ec9 ki\u1ec3m tra h\u1ed3 s\u01a1 v\u1ed1n g\u00f3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_giua_tru_so_chinh_va_co_so_thuong_tru\"><\/span><b>Quan h\u1ec7 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/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 ti\u1ebfp theo l\u00e0 quan h\u1ec7 gi\u1eefa:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a c\u00f9ng m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m quan h\u1ec7 th\u01b0\u1eddng g\u1eb7p \u1edf doanh nghi\u1ec7p c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_kiem_soat_doanh_nghiep_thong_qua_von_gop_hoac_truc_tiep_dieu_hanh\"><\/span><b>C\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t doanh nghi\u1ec7p th\u00f4ng qua v\u1ed1n g\u00f3p ho\u1eb7c tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y m\u1edf r\u1ed9ng ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n gi\u1eefa doanh nghi\u1ec7p v\u1edbi doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chiu_su_dieu_hanh_kiem_soat_hoac_quyet_dinh_tren_thuc_te\"><\/span><b>Doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecbu s\u1ef1 quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y bao g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_chuyen_nhuong_von_hoac_vay_cho_vay_voi_ca_nhan_lien_quan\"><\/span><b>Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c vay, cho vay v\u1edbi c\u00e1 nh\u00e2n li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu ph\u00e1t sinh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u01b0\u1ee3ng ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u1eb7c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng giao d\u1ecbch 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\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n thu\u1ed9c nh\u00f3m quan h\u1ec7 gia \u0111\u00ecnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i tr\u01b0\u1eddng h\u1ee3p th\u1ee9 7.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_giua_to_chuc_tin_dung_va_doanh_nghiep_lien_quan\"><\/span><b>Quan h\u1ec7 gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 doanh nghi\u1ec7p li\u00ean quan<\/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 cu\u1ed1i c\u00f9ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi:<\/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 con.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty ki\u1ec3m so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_khi_thuoc_mot_trong_cac_truong_hop_giao_dich_lien_ket\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p 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;\">Khi x\u00e1c \u0111\u1ecbnh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c m\u1ed1i quan h\u1ec7 ph\u00e1t sinh, \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean m\u00f4n ho\u1eb7c c\u1ea7n \u0111\u00e1nh gi\u00e1 chuy\u00ean s\u00e2u v\u1ec1 r\u1ee7i ro tu\u00e2n th\u1ee7, vi\u1ec7c tham kh\u1ea3o <\/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;\"> l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea1m vi \u00e1p d\u1ee5ng, ph\u01b0\u01a1ng ph\u00e1p x\u1eed l\u00fd v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_quan_he_so_huu_va_kiem_soat\"><\/span><b>R\u00e0 so\u00e1t quan h\u1ec7 s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t<\/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;\">T\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, kinh doanh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_cac_giao_dich_phat_sinh\"><\/span><b>Ki\u1ec3m tra c\u00e1c giao d\u1ecbch 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 r\u00e0 so\u00e1t 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, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho vay, vay v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o l\u00e3nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_ho_so_va_thuc_hien_nghia_vu_ke_khai\"><\/span><b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai<\/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 \u0111\u1ea3m b\u1ea3o:<\/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 \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u gi\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh khi c\u1ea7n thi\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. Do \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o ph\u01b0\u01a1ng \u00e1n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/thue-lap-ho-so-giao-dich-lien-ket\/\">thu\u00ea l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang y\u00eau c\u1ea7u v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khi_xac_dinh_cac_truong_hop_giao_dich_lien_ket_2026\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4455\" aria-describedby=\"caption-attachment-4455\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4455\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4455\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p m\u00e0 ph\u1ea3i xem x\u00e9t quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00f4ng qua c\u00e1 nh\u00e2n ho\u1eb7c quan h\u1ec7 gia \u0111\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 nh\u01b0 vay v\u1ed1n, b\u1ea3o l\u00e3nh c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ef9 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c r\u00e0 so\u00e1t quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t v\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf. Vi\u1ec7c k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean n\u1eafm r\u00f5 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cach-ke-khai-giao-dich-lien-ket\/\">c\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cac_truong_hop_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p 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=\"Co_bao_nhieu_truong_hop_giao_dich_lien_ket_theo_Nghi_dinh_132\"><\/span>C\u00f3 bao nhi\u00eau tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00f3 12 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.                    <\/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=\"So_huu_bao_nhieu_von_thi_duoc_xem_la_co_quan_he_lien_ket\"><\/span>S\u1edf h\u1eefu bao nhi\u00eau v\u1ed1n th\u00ec \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Quan h\u1ec7 li\u00ean k\u1ebft v\u1eabn c\u00f3 th\u1ec3 ph\u00e1t sinh n\u1ebfu doanh nghi\u1ec7p c\u00f3 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.                    <\/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=\"Hai_doanh_nghiep_khong_so_huu_von_cua_nhau_co_duoc_xem_la_co_quan_he_lien_ket_khong\"><\/span>Hai doanh nghi\u1ec7p kh\u00f4ng s\u1edf h\u1eefu v\u1ed1n c\u1ee7a nhau c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 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\tC\u00f3. Quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i ph\u00e1t sinh t\u1eeb vi\u1ec7c doanh nghi\u1ec7p n\u00e0y s\u1edf h\u1eefu v\u1ed1n c\u1ee7a doanh nghi\u1ec7p kia. Hai doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu c\u00f9ng ch\u1ecbu ki\u1ec3m so\u00e1t c\u1ee7a b\u00ean th\u1ee9 ba hay c\u00f3 chung ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, kinh doanh ho\u1eb7c c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf b\u1edfi c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c.                    <\/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=\"Ca_nhan_co_the_tao_ra_quan_he_lien_ket_giua_cac_doanh_nghiep_khong\"><\/span>C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo quy \u0111\u1ecbnh, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu c\u00f3 v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p ho\u1eb7c Tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p. Ngo\u00e0i ra, quan h\u1ec7 gia \u0111\u00ecnh gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 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=\"Chi_nhanh_hach_toan_doc_lap_co_the_thuoc_truong_hop_giao_dich_lien_ket_khong\"><\/span>Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p 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\tC\u00f3. Theo quy \u0111\u1ecbnh, c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft. Quy \u0111\u1ecbnh n\u00e0y bao g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.                    <\/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\u00f3 bao nhi\u00eau tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00f3 12 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.\"\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\": \"S\u1edf h\u1eefu bao nhi\u00eau v\u1ed1n th\u00ec \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Quan h\u1ec7 li\u00ean k\u1ebft v\u1eabn c\u00f3 th\u1ec3 ph\u00e1t sinh n\u1ebfu doanh nghi\u1ec7p c\u00f3 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.\"\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\": \"Hai doanh nghi\u1ec7p kh\u00f4ng s\u1edf h\u1eefu v\u1ed1n c\u1ee7a nhau c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 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\": \"C\u00f3. Quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i ph\u00e1t sinh t\u1eeb vi\u1ec7c doanh nghi\u1ec7p n\u00e0y s\u1edf h\u1eefu v\u1ed1n c\u1ee7a doanh nghi\u1ec7p kia. Hai doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu c\u00f9ng ch\u1ecbu ki\u1ec3m so\u00e1t c\u1ee7a b\u00ean th\u1ee9 ba hay c\u00f3 chung ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, kinh doanh ho\u1eb7c c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf b\u1edfi c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c.\"\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\u00e1 nh\u00e2n c\u00f3 th\u1ec3 t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Theo quy \u0111\u1ecbnh, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu c\u00f3 v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p ho\u1eb7c Tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p. Ngo\u00e0i ra, quan h\u1ec7 gia \u0111\u00ecnh gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 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\": \"Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p 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\": \"C\u00f3. Theo quy \u0111\u1ecbnh, c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft. Quy \u0111\u1ecbnh n\u00e0y bao g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\"\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 x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh 12 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 v\u1ed1n g\u00f3p, quy\u1ec1n ki\u1ec3m so\u00e1t, quan h\u1ec7 t\u00e0i ch\u00ednh, quan h\u1ec7 gia \u0111\u00ecnh v\u00e0 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c m\u1ed1i quan h\u1ec7 ph\u00e1t sinh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft trong n\u0103m 2026.<\/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\u00a0<\/a><\/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\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/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 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 v\u1ec1 v\u1ed1n, quy\u1ec1n ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan kh\u00e1c. Nh\u1eefng giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4453,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4452","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\/4452","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=4452"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4452\/revisions"}],"predecessor-version":[{"id":4456,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4452\/revisions\/4456"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4453"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}