{"id":4482,"date":"2026-06-25T15:20:15","date_gmt":"2026-06-25T08:20:15","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4482"},"modified":"2026-06-25T15:20:15","modified_gmt":"2026-06-25T08:20:15","slug":"giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/","title":{"rendered":"Giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh do v\u1ee3 l\u00e0m ch\u1ee7 c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh khi mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi nhau c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng l\u00e0 v\u1ea5n \u0111\u1ec1 nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m, \u0111\u1eb7c bi\u1ec7t l\u00e0 tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch gi\u1eefa ch\u1ed3ng l\u00e0 ch\u1ee7 doanh nghi\u1ec7p v\u00e0 v\u1ee3 l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch gi\u00fap doanh nghi\u1ec7p bi\u1ebft c\u00f3 c\u1ea7n k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan hay kh\u00f4ng, t\u1eeb \u0111\u00f3 h\u1ea1n ch\u1ebf r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra.<\/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\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/#Giao_dich_giua_doanh_nghiep_va_ho_kinh_doanh_do_vo_lam_chu_co_phai_la_giao_dich_lien_ket_khong\" >Giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh do v\u1ee3 l\u00e0m ch\u1ee7 c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/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\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/#Vi_sao_quan_he_vo_chong_khong_lam_phat_sinh_giao_dich_lien_ket_trong_truong_hop_nay\" >V\u00ec sao quan h\u1ec7 v\u1ee3 ch\u1ed3ng kh\u00f4ng l\u00e0m ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y?<\/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\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/#Doanh_nghiep_co_can_ke_khai_giao_dich_lien_ket_khi_mua_hang_tu_ho_kinh_doanh_cua_vo\" >Doanh nghi\u1ec7p c\u00f3 c\u1ea7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft khi mua h\u00e0ng t\u1eeb h\u1ed9 kinh doanh c\u1ee7a v\u1ee3?<\/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\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/#Nhung_truong_hop_duoc_xac_dinh_la_giao_dich_lien_ket_nam_2026\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/#Nhung_luu_y_de_khong_nham_lan_ve_nghia_vu_tuan_thu\" >Nh\u1eefng l\u01b0u \u00fd \u0111\u1ec3 kh\u00f4ng nh\u1ea7m l\u1eabn v\u1ec1 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/#Doanh_nghiep_can_lam_gi_de_dam_bao_tuan_thu_quy_dinh_ve_giao_dich_lien_ket\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/#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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/#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><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\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/#Giai_dap_thac_mac_ve_giao_dich_giua_chong_chu_doanh_nghiep_va_vo_chu_ho_kinh_doanh\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 giao d\u1ecbch gi\u1eefa ch\u1ed3ng ch\u1ee7 doanh nghi\u1ec7p v\u00e0 v\u1ee3 ch\u1ee7 h\u1ed9 kinh doanh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/#Cong_ty_mua_hang_hoa_cua_ho_kinh_doanh_do_vo_dung_ten_co_phai_ke_khai_giao_dich_lien_ket_khong\" >C\u00f4ng ty mua h\u00e0ng h\u00f3a c\u1ee7a h\u1ed9 kinh doanh do v\u1ee3 \u0111\u1ee9ng t\u00ean c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/#Co_can_lap_ho_so_giao_dich_lien_ket_giua_doanh_nghiep_va_ho_kinh_doanh_cua_vo_khong\" >C\u00f3 c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ee7a v\u1ee3 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh\/#Khi_mua_ban_hang_hoa_voi_ho_kinh_doanh_cua_vo_doanh_nghiep_can_luu_y_ho_so_gi\" >Khi mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi h\u1ed9 kinh doanh c\u1ee7a v\u1ee3, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd h\u1ed3 s\u01a1 g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Giao_dich_giua_doanh_nghiep_va_ho_kinh_doanh_do_vo_lam_chu_co_phai_la_giao_dich_lien_ket_khong\"><\/span><b>Giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh do v\u1ee3 l\u00e0m ch\u1ee7 c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh do ng\u01b0\u1eddi th\u00e2n trong gia \u0111\u00ecnh \u0111\u1ee9ng t\u00ean. \u0110\u1eb7c bi\u1ec7t, tr\u01b0\u1eddng h\u1ee3p ch\u1ed3ng l\u00e0 ch\u1ee7 doanh nghi\u1ec7p, v\u1ee3 l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh th\u01b0\u1eddng khi\u1ebfn doanh nghi\u1ec7p b\u0103n kho\u0103n li\u1ec7u giao d\u1ecbch gi\u1eefa hai b\u00ean c\u00f3 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, t\u1eeb \u0111\u00f3 c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 v\u1ea5n \u0111\u1ec1 n\u00e0y, c\u00f9ng MAN &#8211; Master Accountant Network xem x\u00e9t t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<blockquote><p><b>C\u00f3 giao d\u1ecbch li\u00ean k\u1ebft gi\u1eefa ch\u1ed3ng ch\u1ee7 doanh nghi\u1ec7p v\u00e0 v\u1ee3 ch\u1ee7 h\u1ed9 kinh doanh mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi nhau kh\u00f4ng?<\/b><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft hi\u1ec7n nay c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2 \u0110i\u1ec1u 1 (ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh) v\u00e0 \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 (c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft) c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" 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><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201cQuan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh khi hai doanh nghi\u1ec7p c\u00f9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 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 gia \u0111\u00ecnh, trong \u0111\u00f3 c\u00f3 quan h\u1ec7 v\u1ee3 &#8211; ch\u1ed3ng\u201d.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1ea5u ch\u1ed1t n\u1eb1m \u1edf ch\u1ee7 th\u1ec3, quy \u0111\u1ecbnh ch\u1ec9 \u00e1p d\u1ee5ng cho m\u1ed1i quan h\u1ec7 gi\u1eefa hai doanh nghi\u1ec7p. Trong khi \u0111\u00f3, h\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. V\u00ec v\u1eady, tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u00ean l\u00e0 doanh nghi\u1ec7p (do ch\u1ed3ng l\u00e0m ch\u1ee7) v\u00e0 m\u1ed9t b\u00ean l\u00e0 h\u1ed9 kinh doanh (do v\u1ee3 l\u00e0m ch\u1ee7) kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea l\u00e0 b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, ph\u00e1p lu\u1eadt hi\u1ec7n ch\u01b0a quy \u0111\u1ecbnh r\u1eb1ng ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p v\u00e0 ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 quan h\u1ec7 v\u1ee3 ch\u1ed3ng l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft. Do \u0111\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ee7a v\u1ee3 kh\u00f4ng ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u0103m cho ri\u00eang giao d\u1ecbch n\u00e0y.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t c\u1eadp nh\u1eadt quan tr\u1ecdng gi\u00fap nhi\u1ec1u h\u1ed9 gia \u0111\u00ecnh kinh doanh y\u00ean t\u00e2m v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai. Tuy v\u1eady, nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 nh\u01b0 m\u1ecdi giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng kh\u00e1c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_quan_he_vo_chong_khong_lam_phat_sinh_giao_dich_lien_ket_trong_truong_hop_nay\"><\/span><b>V\u00ec sao quan h\u1ec7 v\u1ee3 ch\u1ed3ng kh\u00f4ng l\u00e0m ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4485\" aria-describedby=\"caption-attachment-4485\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4485\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-do-vo-lam-chu-khong-lam-phat-sinh-giao-dich-lien-ket.jpg\" alt=\"V\u00ec sao giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh do v\u1ee3 l\u00e0m ch\u1ee7 kh\u00f4ng l\u00e0m ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-do-vo-lam-chu-khong-lam-phat-sinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-do-vo-lam-chu-khong-lam-phat-sinh-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-do-vo-lam-chu-khong-lam-phat-sinh-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-do-vo-lam-chu-khong-lam-phat-sinh-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-do-vo-lam-chu-khong-lam-phat-sinh-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4485\" class=\"wp-caption-text\">V\u00ec sao giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh do v\u1ee3 l\u00e0m ch\u1ee7 kh\u00f4ng l\u00e0m ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng hi\u1ec3u r\u1eb1ng ch\u1ec9 c\u1ea7n hai b\u00ean c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1ee3 ch\u1ed3ng, th\u00ec m\u1ecdi giao d\u1ecbch ph\u00e1t sinh gi\u1eefa hai b\u00ean \u0111\u1ec1u l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, c\u00e1ch hi\u1ec3u n\u00e0y ch\u01b0a ch\u00ednh x\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1eadp trung v\u00e0o m\u1ed1i quan h\u1ec7 ki\u1ec3m so\u00e1t, chi ph\u1ed1i ho\u1eb7c \u0111i\u1ec1u h\u00e0nh gi\u1eefa c\u00e1c b\u00ean thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng. Vi\u1ec7c hai c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 h\u00f4n nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 duy nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh l\u00e0 hai ch\u1ee7 th\u1ec3 kinh doanh kh\u00e1c nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 doanh nghi\u1ec7p v\u00e0 ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 quan h\u1ec7 v\u1ee3 ch\u1ed3ng nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 hai b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a gi\u1eefa hai b\u00ean kh\u00f4ng t\u1ef1 \u0111\u1ed9ng tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 v\u00ec c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u00ec v\u1eady, c\u1ea7n \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o m\u1ed1i quan h\u1ec7 c\u00e1 nh\u00e2n gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_can_ke_khai_giao_dich_lien_ket_khi_mua_hang_tu_ho_kinh_doanh_cua_vo\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 c\u1ea7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft khi mua h\u00e0ng t\u1eeb h\u1ed9 kinh doanh c\u1ee7a v\u1ee3?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4484\" aria-describedby=\"caption-attachment-4484\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4484\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-can-ke-khai-giao-dich-lien-ket-khi-co-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-cua-vo.jpg\" alt=\"C\u00f3 c\u1ea7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft khi c\u00f3 giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ee7a v\u1ee3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-can-ke-khai-giao-dich-lien-ket-khi-co-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-cua-vo.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-can-ke-khai-giao-dich-lien-ket-khi-co-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-cua-vo-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-can-ke-khai-giao-dich-lien-ket-khi-co-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-cua-vo-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-can-ke-khai-giao-dich-lien-ket-khi-co-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-cua-vo-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-can-ke-khai-giao-dich-lien-ket-khi-co-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-cua-vo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4484\" class=\"wp-caption-text\">C\u00f3 c\u1ea7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft khi c\u00f3 giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ee7a v\u1ee3<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh, m\u00e0 doanh nghi\u1ec7p do ch\u1ed3ng l\u00e0m ch\u1ee7 s\u1edf h\u1eefu mua h\u00e0ng t\u1eeb h\u1ed9 kinh doanh do v\u1ee3 l\u00e0m ch\u1ee7, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu giao d\u1ecbch ch\u1ec9 ph\u00e1t sinh d\u1ef1a tr\u00ean quan h\u1ec7 mua b\u00e1n h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh v\u1eabn c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 giao nh\u1eadn h\u00e0ng h\u00f3a;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u ch\u1ee9ng minh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh kh\u00f4ng thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ecf qua c\u00e1c y\u00eau c\u1ea7u v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_duoc_xac_dinh_la_giao_dich_lien_ket_nam_2026\"><\/span><b>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u v\u00ec sao tr\u01b0\u1eddng h\u1ee3p tr\u00ean kh\u00f4ng b\u1ecb d\u00ednh quan h\u1ec7 li\u00ean k\u1ebft, n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi to\u00e0n b\u1ed9 danh s\u00e1ch c\u00e1c h\u00ecnh th\u1ee9c li\u00ean k\u1ebft theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP):\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef 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;\">M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p v\u00e0 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 kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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, v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng d\u01b0 n\u1ee3 vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 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<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh, ho\u1eb7c ch\u1ec9 \u0111\u1ecbnh m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh\/kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o, ho\u1eb7c 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\/kinh doanh, \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \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 gia \u0111\u00ecnh: v\u1ee3 ch\u1ed3ng; cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha m\u1eb9 v\u1ee3, cha m\u1eb9 ch\u1ed3ng; con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang, con d\u00e2u, con r\u1ec3; anh ch\u1ecb em ru\u1ed9t v\u00e0 c\u00e1c quan h\u1ec7 t\u01b0\u01a1ng \u1ee9ng; \u00f4ng b\u00e0 n\u1ed9i ngo\u1ea1i; ch\u00e1u n\u1ed9i ngo\u1ea1i; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai c\u01a1 s\u1edf kinh doanh c\u00f3 quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c m\u00e0 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, 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 kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch nh\u01b0\u1ee3ng\/nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p trong k\u1ef3 t\u00ednh thu\u1ebf; ho\u1eb7c vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c quan h\u1ec7 gia \u0111\u00ecnh n\u00eau t\u1ea1i m\u1ee5c (7).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ti\u00eau ch\u00ed v\u1ec1 quan h\u1ec7 gia \u0111\u00ecnh \u0111\u1ec1u g\u1eafn v\u1edbi doanh nghi\u1ec7p, kh\u00f4ng m\u1edf r\u1ed9ng t\u1edbi h\u1ed9 kinh doanh. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ee7a v\u1ee3 n\u1eb1m ngo\u00e0i ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_de_khong_nham_lan_ve_nghia_vu_tuan_thu\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd \u0111\u1ec3 kh\u00f4ng nh\u1ea7m l\u1eabn v\u1ec1 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4483\" aria-describedby=\"caption-attachment-4483\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4483\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-de-khong-nham-lan-ve-nghia-vu-tuan-thu-khi-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd \u0111\u1ec3 kh\u00f4ng nh\u1ea7m l\u1eabn v\u1ec1 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 khi giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-de-khong-nham-lan-ve-nghia-vu-tuan-thu-khi-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-de-khong-nham-lan-ve-nghia-vu-tuan-thu-khi-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-de-khong-nham-lan-ve-nghia-vu-tuan-thu-khi-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-de-khong-nham-lan-ve-nghia-vu-tuan-thu-khi-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-de-khong-nham-lan-ve-nghia-vu-tuan-thu-khi-giao-dich-giua-doanh-nghiep-va-ho-kinh-doanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4483\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd \u0111\u1ec3 kh\u00f4ng nh\u1ea7m l\u1eabn v\u1ec1 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 khi giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh ch\u1ec9 \u0111\u00fang v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n h\u00e0ng h\u00f3a gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh. Nh\u01b0ng ranh gi\u1edbi n\u00e0y d\u1ec5 thay \u0111\u1ed5i n\u1ebfu m\u00f4 h\u00ecnh kinh doanh c\u1ee7a gia \u0111\u00ecnh ph\u00e1t tri\u1ec3n ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac. M\u1ed9t v\u00e0i t\u00ecnh hu\u1ed1ng c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n h\u1ed9 kinh doanh th\u00e0nh doanh nghi\u1ec7p: Khi c\u1ea3 hai b\u00ean \u0111\u1ec1u l\u00e0 doanh nghi\u1ec7p v\u00e0 c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a hai v\u1ee3 ch\u1ed3ng, khi \u0111\u00f3 s\u1ebd h\u00ecnh th\u00e0nh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft, k\u00e9o theo ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh quan h\u1ec7 vay ho\u1eb7c cho vay, g\u00f3p v\u1ed1n ch\u00e9o gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong gia \u0111\u00ecnh theo ng\u01b0\u1ee1ng t\u1ea1i m\u1ee5c (4) v\u00e0 (11).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 mua b\u00e1n b\u1ea5t h\u1ee3p l\u00fd so v\u1edbi th\u1ecb tr\u01b0\u1eddng: D\u00f9 kh\u00f4ng ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 r\u00e0 so\u00e1t t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed, h\u00f3a \u0111\u01a1n v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 v\u1edbi sai s\u00f3t trong qu\u00e1 tr\u00ecnh nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft ho\u1eb7c thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t khi thanh tra.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_dam_bao_tuan_thu_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra danh s\u00e1ch c\u00e1c b\u00ean c\u00f3 giao d\u1ecbch ph\u00e1t sinh trong n\u0103m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft;<\/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 t\u1eeb ch\u1ee9ng minh giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i c\u00e1c thay \u0111\u1ed5i c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean s\u00e2u v\u1ec1 thu\u1ebf, 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;\"> c\u00f3 th\u1ec3 gi\u00fap r\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lap-ho-so-giao-dich-lien-ket\/\"> l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf ch\u1ee9ng minh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a giao d\u1ecbch khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.\u00a0<\/span><\/p>\n<h2><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><span style=\"font-weight: 400;\">Giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00f3 thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng c\u1ea7n c\u0103n c\u1ee9 v\u00e0o c\u00e1c ti\u00eau ch\u00ed v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft, kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t, chi ph\u1ed1i v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c b\u00ean c\u00f3 giao d\u1ecbch ph\u00e1t sinh, \u0111\u00e1nh gi\u00e1 \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh li\u00ean quan. V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p ho\u1eb7c c\u00f3 nhi\u1ec1u giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan, h\u00e3y <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 ch\u1ee7 \u0111\u1ed9ng khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<blockquote><p><b>Ngu\u1ed3n tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/cau-hoi-thuong-gap\/co-giao-dich-lien-ket-giua-chong-chu-doanh-nghiep-va-vo-chu-ho-kinh-doanh-mua-ban-hang-hoa-voi-nhau-khong-12262.html\" rel=\"nofollow noopener\" target=\"_blank\">Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3><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>\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><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<h2><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_giao_dich_giua_chong_chu_doanh_nghiep_va_vo_chu_ho_kinh_doanh\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 giao d\u1ecbch gi\u1eefa ch\u1ed3ng ch\u1ee7 doanh nghi\u1ec7p v\u00e0 v\u1ee3 ch\u1ee7 h\u1ed9 kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_ty_mua_hang_hoa_cua_ho_kinh_doanh_do_vo_dung_ten_co_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span>C\u00f4ng ty mua h\u00e0ng h\u00f3a c\u1ee7a h\u1ed9 kinh doanh do v\u1ee3 \u0111\u1ee9ng t\u00ean c\u00f3 ph\u1ea3i k\u00ea khai 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\tN\u1ebfu giao d\u1ecbch mua b\u00e1n gi\u1eefa c\u00f4ng ty v\u00e0 h\u1ed9 kinh doanh c\u1ee7a v\u1ee3 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a giao d\u1ecbch mua b\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_can_lap_ho_so_giao_dich_lien_ket_giua_doanh_nghiep_va_ho_kinh_doanh_cua_vo_khong\"><\/span>C\u00f3 c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ee7a v\u1ee3 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi giao d\u1ecbch mua b\u00e1n n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch kh\u00e1c v\u1edbi b\u00ean li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p v\u1eabn c\u1ea7n \u0111\u00e1nh gi\u00e1 v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh.                    <\/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_mua_ban_hang_hoa_voi_ho_kinh_doanh_cua_vo_doanh_nghiep_can_luu_y_ho_so_gi\"><\/span>Khi mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi h\u1ed9 kinh doanh c\u1ee7a v\u1ee3, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd h\u1ed3 s\u01a1 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7: H\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn mua b\u00e1n; H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p; Phi\u1ebfu nh\u1eadp kho, giao nh\u1eadn h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3); Ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh th\u1ef1c t\u1ebf. Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra thu\u1ebf.                    <\/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\u00f4ng ty mua h\u00e0ng h\u00f3a c\u1ee7a h\u1ed9 kinh doanh do v\u1ee3 \u0111\u1ee9ng t\u00ean c\u00f3 ph\u1ea3i k\u00ea khai 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\": \"N\u1ebfu giao d\u1ecbch mua b\u00e1n gi\u1eefa c\u00f4ng ty v\u00e0 h\u1ed9 kinh doanh c\u1ee7a v\u1ee3 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. 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