{"id":4550,"date":"2026-07-31T14:26:32","date_gmt":"2026-07-31T07:26:32","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4550"},"modified":"2026-07-31T14:27:26","modified_gmt":"2026-07-31T07:27:26","slug":"gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/","title":{"rendered":"Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Tr\u1ecdng t\u00e2m qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m, gia h\u1ea1n ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 c\u00f2n chuy\u1ec3n m\u1ea1nh sang c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra nh\u1eb1m ch\u1ed1ng th\u1ea5t thu ng\u00e2n s\u00e1ch. Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1, chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh v\u00e0 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI), nhi\u1ec1u doanh nghi\u1ec7p trong n\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p \u0111\u1ea1i ch\u00fang c\u00f3 giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft ho\u1eb7c \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf, c\u0169ng \u0111ang tr\u1edf th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng theo d\u00f5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> T\u1eeb ng\u00e0y <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh n\u1ed9i dung n\u00e0y \u0111\u00e3 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t ph\u1ea7n b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP). Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh c\u0169ng nh\u01b0 h\u1ea1n ch\u1ebf nh\u1eefng kh\u00f3 kh\u0103n ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.<\/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\">Index<\/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\/gia-giao-dich-lien-ket\/#Gia_giao_dich_lien_ket_la_gi\" >What is the transfer pricing?<\/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\/gia-giao-dich-lien-ket\/#Vi_sao_co_quan_thue_ngay_cang_siet_chat_quan_ly_gia_giao_dich_lien_ket\" >V\u00ec sao c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd gi\u00e1 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Thanh_kiem_tra_day_lui_gian_lan_thue\" >Thanh, ki\u1ec3m tra \u0111\u1ea9y l\u00f9i gian l\u1eadn thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Gian_lan_thue_gay_that_thu_cho_ngan_sach_nha_nuoc\" >Gian l\u1eadn thu\u1ebf g\u00e2y th\u1ea5t thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/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\/gia-giao-dich-lien-ket\/#Xuat_hien_nhieu_hinh_thuc_chuyen_gia_moi\" >Xu\u1ea5t hi\u1ec7n nhi\u1ec1u h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 m\u1edbi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Gia_giao_dich_lien_ket_khong_con_la_van_de_rieng_cua_doanh_nghiep_FDI\" >Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 ri\u00eang c\u1ee7a doanh nghi\u1ec7p FDI<\/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\/gia-giao-dich-lien-ket\/#Gia_giao_dich_lien_ket_chiu_su_dieu_chinh_nhu_the_nao_theo_Nghi_dinh_2552026ND-CP\" >Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Diem_moi_ve_nguong_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Diem_moi_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Tu_quan_ly_rui_ro_sang_quan_ly_tuan_thu_ho_tro_tuan_thu\" >T\u1eeb qu\u1ea3n l\u00fd r\u1ee7i ro sang qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, h\u1ed7 tr\u1ee3 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Dieu_khoan_chuyen_tiep_can_luu_y\" >\u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp c\u1ea7n l\u01b0u \u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Co_quan_Thue_yeu_cau_nhung_ho_so_gi_khi_thanh_tra_kiem_tra\" >C\u01a1 quan Thu\u1ebf y\u00eau c\u1ea7u nh\u1eefng h\u1ed3 s\u01a1 g\u00ec khi thanh tra ki\u1ec3m tra?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Nhom_tai_lieu_ve_quan_he_va_giao_dich_lien_ket\" >Nh\u00f3m t\u00e0i li\u1ec7u v\u1ec1 quan h\u1ec7 v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Nhom_tai_lieu_ve_hoat_dong_san_xuat_kinh_doanh\" >Nh\u00f3m t\u00e0i li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_giao_dich_lien_ket_la_gi\"><\/span><b>What is the transfer pricing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4859\" aria-describedby=\"caption-attachment-4859\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4859\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-scaled.jpg\" alt=\"Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-4859\" class=\"wp-caption-text\">Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ee9c gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp trong c\u00e1c giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, vay v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n\u2026 gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi nhau, ch\u1eb3ng h\u1ea1n c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, ho\u1eb7c c\u00e1c doanh nghi\u1ec7p c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra l\u00e0 li\u1ec7u m\u1ee9c gi\u00e1 \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp hay kh\u00f4ng, hay \u0111\u00e3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh nh\u1eb1m d\u1ecbch chuy\u1ec3n l\u1ee3i nhu\u1eadn, t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. Ch\u00ednh v\u00ec t\u00ednh ch\u1ea5t nh\u1ea1y c\u1ea3m n\u00e0y m\u00e0 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft lu\u00f4n n\u1eb1m trong t\u1ea7m ng\u1eafm c\u1ee7a c\u01a1 quan thu\u1ebf t\u1ea1i h\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia, v\u00e0 Vi\u1ec7t Nam c\u0169ng kh\u00f4ng ngo\u1ea1i l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ph\u1ea7n gi\u1ea3i th\u00edch t\u1eeb ng\u1eef li\u00ean quan \u0111\u1ebfn Giao d\u1ecbch li\u00ean k\u1ebft, H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, ho\u00e0n thi\u1ec7n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t, \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng h\u01a1n khi \u00e1p d\u1ee5ng trong th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_co_quan_thue_ngay_cang_siet_chat_quan_ly_gia_giao_dich_lien_ket\"><\/span><b>V\u00ec sao c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4860\" aria-describedby=\"caption-attachment-4860\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4860\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-scaled.jpg\" alt=\"L\u00fd do c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-co-quan-thue-ngay-cang-siet-chat-quan-ly-gia-giao-dich-lien-ket-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-4860\" class=\"wp-caption-text\">L\u00fd do c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam \u0111ang c\u00f3 s\u1ef1 thay \u0111\u1ed5i r\u00f5 r\u1ec7t c\u1ea3 v\u1ec1 ph\u1ea1m vi l\u1eabn m\u1ee9c \u0111\u1ed9 chuy\u00ean s\u00e2u. N\u1ebfu tr\u01b0\u1edbc \u0111\u00e2y tr\u1ecdng t\u00e2m ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o m\u1ed9t s\u1ed1 doanh nghi\u1ec7p FDI c\u00f3 d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1 th\u00ec hi\u1ec7n nay c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra \u0111\u00e3 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng \u0111\u1ed1i v\u1edbi nhi\u1ec1u nh\u00f3m doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thanh_kiem_tra_day_lui_gian_lan_thue\"><\/span><b>Thanh, ki\u1ec3m tra \u0111\u1ea9y l\u00f9i gian l\u1eadn thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o C\u1ee5c Thu\u1ebf cho bi\u1ebft, b\u00e1m s\u00e1t ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7 t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 01\/NQ-CP ng\u00e0y 8\/1\/2025 v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 103\/Q\u0110-BTC ng\u00e0y 17\/1\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf \u0111\u00e3 s\u1edbm ban h\u00e0nh \u0111\u1ecbnh h\u01b0\u1edbng v\u00e0 ch\u1ec9 \u0111\u1ea1o to\u00e0n ng\u00e0nh x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra thu\u1ebf n\u0103m 2025 theo h\u01b0\u1edbng n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3, \u0111\u1ea3m b\u1ea3o thu \u0111\u00fang, thu \u0111\u1ee7 cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi t\u1ea1o thu\u1eadn l\u1ee3i \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 gi\u00e1c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, vi\u1ec7c tri\u1ec3n khai Ngh\u1ecb quy\u1ebft s\u1ed1 190\/2025\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 K\u1ebft lu\u1eadn s\u1ed1 134-KL\/TW ng\u00e0y 28\/03\/2025 c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb v\u1ec1 \u0110\u1ec1 \u00e1n s\u1eafp x\u1ebfp h\u1ec7 th\u1ed1ng c\u01a1 quan thanh tra tinh g\u1ecdn, m\u1ea1nh, hi\u1ec7u n\u0103ng, hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 \u0111\u00e3 d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f2n th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng thanh tra chuy\u00ean ng\u00e0nh m\u00e0 chuy\u1ec3n sang th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do v\u1eady, trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2025, to\u00e0n ng\u00e0nh x\u00e1c \u0111\u1ecbnh t\u1eadp trung ngu\u1ed3n l\u1ef1c \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n v\u00e0 ho\u00e0n th\u00e0nh c\u00e1c cu\u1ed9c thanh tra c\u00f2n t\u1ed3n \u0111\u1ecdng. \u0110\u1ed3ng th\u1eddi, \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 b\u00e1o c\u00e1o, cung c\u1ea5p s\u1ed1 l\u01b0\u1ee3ng c\u00e1c cu\u1ed9c thanh tra ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh v\u00e0 n\u00eau r\u00f5 l\u00fd do ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch thanh tra n\u0103m 2025 ph\u00f9 h\u1ee3p v\u1edbi th\u1ea9m quy\u1ec1n m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gian_lan_thue_gay_that_thu_cho_ngan_sach_nha_nuoc\"><\/span><b>Gian l\u1eadn thu\u1ebf g\u00e2y th\u1ea5t thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng, chuy\u00ean gia cao c\u1ea5p v\u1ec1 thu\u1ebf, c\u00e1c h\u00e0nh vi gian l\u1eadn thu\u1ebf, tr\u00e1nh thu\u1ebf th\u00f4ng qua giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p v\u00e0 tinh vi; t\u00ecnh tr\u1ea1ng n\u00e0y v\u1eeba g\u00e2y th\u1ea5t thu cho ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, v\u1eeba g\u00e2y b\u1ea5t \u1ed5n th\u1ecb tr\u01b0\u1eddng v\u00e0 t\u1ea1o ra m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh kh\u00f4ng l\u00e0nh m\u1ea1nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u1ee7 \u0111\u1ed9ng v\u00e0 tr\u1ecdng t\u00e2m trong th\u1ef1c hi\u1ec7n, C\u1ee5c Thu\u1ebf \u0111\u00e3 ch\u1ec9 \u0111\u1ea1o c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1ec1 c\u00f4ng t\u00e1c l\u1eadp k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra n\u0103m 2025, c\u0169ng nh\u01b0 ban h\u00e0nh c\u00e1c v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o to\u00e0n ng\u00e0nh t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra, gi\u00e1m s\u00e1t k\u00ea khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ch\u1ed1ng th\u1ea5t thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Trong \u0111\u00f3, t\u1eadp trung v\u00e0o c\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf, k\u00ea khai kh\u00f4ng \u0111\u1ee7 thu\u1ebf, c\u00f3 d\u01b0 \u0111\u1ecba thu l\u1edbn nh\u01b0: b\u1ea5t \u0111\u1ed9ng s\u1ea3n, giao d\u1ecbch li\u00ean k\u1ebft, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, ch\u1ee9ng kho\u00e1n v\u00e0 chi tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, ng\u00e0nh thu\u1ebf t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kinh doanh x\u0103ng d\u1ea7u; r\u00e0 so\u00e1t c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra sau ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; ph\u1ed1i h\u1ee3p trong c\u00f4ng t\u00e1c ph\u00f2ng ch\u1ed1ng gian l\u1eadn h\u00f3a \u0111\u01a1n; \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n nh\u1eb1m ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng mua b\u00e1n h\u00f3a \u0111\u01a1n, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng nh\u1eadp l\u1eadu, tr\u1ed1n thu\u1ebf, ch\u1ec9 \u0111\u1ea1o \u0111\u1ea5u tranh, ch\u1ed1ng bu\u00f4n l\u1eadu, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i v\u00e0 h\u00e0ng gi\u1ea3&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 12\/05\/2025, C\u1ee5c Thu\u1ebf \u0111\u00e3 ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u0103m 2025 \u0111\u1ed1i v\u1edbi c\u00e1c thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1. Theo \u0111\u00f3, C\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p tri\u1ec3n khai k\u1ebf ho\u1ea1ch ki\u1ec3m tra n\u0103m 2025 theo c\u00e1c nguy\u00ean t\u1eafc c\u1ee5 th\u1ec3 \u0111\u1ec3 ti\u1ebfp t\u1ee5c n\u00e2ng cao hi\u1ec7u qu\u1ea3 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch ki\u1ec3m tra c\u1ee7a ng\u00e0nh Thu\u1ebf, \u0111\u1ea3m b\u1ea3o tr\u1ecdng t\u00e2m c\u00f4ng t\u00e1c ph\u00f2ng ng\u1eeba r\u1ee7i ro, ch\u1ed1ng th\u1ea5t thu ng\u00e2n s\u00e1ch v\u00e0 \u0111\u1ea9y l\u00f9i gian l\u1eadn ho\u00e0n thu\u1ebf, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf \u0110\u1eb7ng Ng\u1ecdc Minh cho bi\u1ebft, trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2025, to\u00e0n ng\u00e0nh Thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c 26.290 cu\u1ed9c thanh tra, ki\u1ec3m tra, \u0111\u1ea1t 39.1% nhi\u1ec7m v\u1ee5 n\u0103m 2025 v\u00e0 b\u1eb1ng 109.2% so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m 2024. T\u1ed5ng s\u1ed1 ti\u1ec1n ki\u1ebfn ngh\u1ecb x\u1eed l\u00fd qua thanh tra, ki\u1ec3m tra l\u00e0 28.430 t\u1ef7 \u0111\u1ed3ng, b\u1eb1ng 132% so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m 2024, trong \u0111\u00f3 t\u1ed5ng s\u1ed1 thu\u1ebf t\u0103ng thu qua thanh tra, ki\u1ec3m tra l\u00e0 8.314 t\u1ef7 \u0111\u1ed3ng; gi\u1ea3m kh\u1ea5u tr\u1eeb l\u00e0 1.190 t\u1ef7 \u0111\u1ed3ng; gi\u1ea3m l\u1ed7 l\u00e0 18.925 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hien_nhieu_hinh_thuc_chuyen_gia_moi\"><\/span><b>Xu\u1ea5t hi\u1ec7n nhi\u1ec1u h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 ng\u0103n ch\u1eb7n h\u00e0nh vi l\u1ee3i d\u1ee5ng chuy\u1ec3n gi\u00e1 \u0111\u1ec3 tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, C\u1ee5c Thu\u1ebf \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng tham m\u01b0u v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2025\/N\u0110-CP ng\u00e0y 10\/02\/2025, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP, v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quan tr\u1ecdng quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf trong giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e3nh \u0111\u1ea1o C\u1ee5c Thu\u1ebf cho r\u1eb1ng, vi\u1ec7c ho\u00e0n thi\u1ec7n h\u00e0nh lang ph\u00e1p l\u00fd n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t, \u0111\u1ed3ng th\u1eddi gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 minh b\u1ea1ch h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00d4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng cho r\u1eb1ng, Vi\u1ec7t Nam ng\u00e0y c\u00e0ng tham gia s\u00e2u h\u01a1n v\u00e0o th\u1ecb tr\u01b0\u1eddng kinh t\u1ebf th\u1ebf gi\u1edbi n\u00ean v\u1ea5n \u0111\u1ec1 chuy\u1ec3n gi\u00e1, tr\u00e1nh thu\u1ebf c\u1ee7a c\u00e1c c\u00f4ng ty, t\u1eadp \u0111o\u00e0n ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p, xu\u1ea5t hi\u1ec7n nhi\u1ec1u h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec3n h\u00ecnh doanh nghi\u1ec7p th\u01b0\u1eddng s\u1eed d\u1ee5ng trong chuy\u1ec3n gi\u00e1 \u0111\u1ec3 n\u00e9 thu\u1ebf \u0111\u01b0\u1ee3c chuy\u00ean gia ch\u1ec9 ra l\u00e0: chuy\u1ec3n gi\u00e1 th\u00f4ng qua chuy\u1ec3n giao t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft; chuy\u1ec3n gi\u00e1 th\u00f4ng qua chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft; chuy\u1ec3n gi\u00e1 th\u00f4ng qua chuy\u1ec3n giao d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft; chuy\u1ec3n gi\u00e1 th\u00f4ng qua chi tr\u1ea3 l\u00e3i vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. Tuy nhi\u00ean, h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 kh\u00f4ng h\u1ee3p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u00f4ng Ph\u1ee5ng, h\u00e0nh vi chuy\u1ec3n gi\u00e1 nh\u1eb1m t\u1ed1i thi\u1ec3u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n kh\u00f4ng ch\u1ec9 di\u1ec5n ra t\u1ea1i c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, m\u00e0 c\u00f2n di\u1ec5n ra gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft trong n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam; \u0111\u1ed3ng th\u1eddi kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t cao sang n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n \u0111\u1ec3 tr\u00e1nh thu\u1ebf m\u00e0 c\u00f2n bao g\u1ed3m c\u1ea3 chi\u1ec1u ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 n\u00e2ng cao n\u0103ng l\u1ef1c tri\u1ec3n khai trong th\u1ef1c ti\u1ec5n, c\u01a1 quan thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u00e3 x\u00e2y d\u1ef1ng chuy\u00ean \u0111\u1ec1 ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, l\u1ef1a ch\u1ecdn c\u00e1c c\u00f4ng ch\u1ee9c c\u00f3 chuy\u00ean m\u00f4n s\u00e2u, kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n \u0111\u1ec3 tham gia c\u00e1c \u0111o\u00e0n ki\u1ec3m tra. \u0110\u1ed3ng th\u1eddi, th\u00f4ng qua vi\u1ec7c thu th\u1eadp, ph\u00e2n t\u00edch d\u1eef li\u1ec7u chuy\u00ean s\u00e2u, c\u01a1 quan thu\u1ebf \u0111\u00e3 d\u1ea7n h\u00ecnh th\u00e0nh c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 r\u1ee7i ro chuy\u00ean bi\u1ec7t cho lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0y, t\u1eeb \u0111\u00f3 c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf s\u00e1t th\u1ef1c t\u1ebf, ph\u00f9 h\u1ee3p \u0111\u1eb7c th\u00f9 t\u1eebng \u0111\u1ecba b\u00e0n, ng\u00e0nh ngh\u1ec1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf c\u0169ng \u0111\u00e3 t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb trao \u0111\u1ed5i kinh nghi\u1ec7m chuy\u00ean s\u00e2u v\u1ec1 thanh tra, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 nh\u1eb1m th\u1ed1ng nh\u1ea5t c\u00e1ch ti\u1ebfp c\u1eadn, chia s\u1ebb k\u1ef9 thu\u1eadt ki\u1ec3m tra, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt c\u00e1c m\u00f4 h\u00ecnh chuy\u1ec3n gi\u00e1 ph\u1ed5 bi\u1ebfn v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng theo chu\u1ea9n qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Truy thu, truy ho\u00e0n v\u00e0 ph\u1ea1t 600 t\u1ef7 \u0111\u1ed3ng qua thanh tra, ki\u1ec3m tra doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch li\u00ean k\u1ebft<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ed1ng k\u00ea 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2025, to\u00e0n ng\u00e0nh Thu\u1ebf \u0111\u00e3 ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra 119 doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch li\u00ean k\u1ebft; qua \u0111\u00f3 truy thu, truy ho\u00e0n v\u00e0 ph\u1ea1t 600 t\u1ef7 \u0111\u1ed3ng; gi\u1ea3m l\u1ed7 3.579 t\u1ef7 \u0111\u1ed3ng; gi\u1ea3m kh\u1ea5u tr\u1eeb 3.2 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf 5.091 t\u1ef7 \u0111\u1ed3ng. Trong \u0111\u00f3, ri\u00eang ph\u1ea7n thanh tra, ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 truy thu 360 t\u1ef7 \u0111\u1ed3ng, gi\u1ea3m l\u1ed7 3.139 t\u1ef7 \u0111\u1ed3ng, \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf 4.957 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<blockquote><p><b>S\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c tham kh\u1ea3o t\u1ea1i: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thoibaotaichinhvietnam.vn\/doanh-nghiep-co-giao-dich-lien-ket-ne-thue-ngay-cang-tinh-vi-180176-180176.html\" rel=\"nofollow noopener\" target=\"_blank\">Th\u1eddi b\u00e1o T\u00e0i ch\u00ednh.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo h\u01b0\u1edbng d\u1eabn chi\u1ebfu tr\u1ef1c ti\u1ebfp \u0111\u1ebfn nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng trong qu\u1ea3n l\u00fd thu\u1ebf (kho\u1ea3n 4 \u0110i\u1ec1u 6) v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf (kho\u1ea3n 1 \u0110i\u1ec1u 22) t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t, \u0111\u1ea7y \u0111\u1ee7 v\u1edbi h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh. V\u00ec v\u1eady, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_giao_dich_lien_ket_khong_con_la_van_de_rieng_cua_doanh_nghiep_FDI\"><\/span><b>Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 ri\u00eang c\u1ee7a doanh nghi\u1ec7p FDI<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nhi\u1ec1u n\u0103m qua, khu v\u1ef1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t b\u1ed9 ph\u1eadn quan tr\u1ecdng c\u1ee7a n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam, \u0111\u00f3ng g\u00f3p \u0111\u00e1ng k\u1ec3 v\u00e0o t\u0103ng tr\u01b0\u1edfng th\u00f4ng qua vi\u1ec7c t\u1ea1o vi\u1ec7c l\u00e0m, th\u00fac \u0111\u1ea9y xu\u1ea5t kh\u1ea9u v\u00e0 t\u0103ng ngu\u1ed3n thu ng\u00e2n s\u00e1ch. Tuy nhi\u00ean, vi\u1ec7c \u00e1p d\u1ee5ng gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf v\u1eabn l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u qu\u1ed1c gia, trong \u0111\u00f3 c\u00f3 Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t quan t\u00e2m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eabn c\u00f2n m\u1ed9t b\u1ed9 ph\u1eadn doanh nghi\u1ec7p FDI ch\u01b0a tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, d\u1eabn \u0111\u1ebfn nguy c\u01a1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p. Tuy nhi\u00ean, ph\u1ea1m vi qu\u1ea3n l\u00fd hi\u1ec7n nay kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf doanh nghi\u1ec7p FDI. C\u00e1c doanh nghi\u1ec7p \u0111\u1ea1i ch\u00fang c\u00f3 nhi\u1ec1u giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft ho\u1eb7c \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf c\u0169ng \u0111ang tr\u1edf th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf quan t\u00e2m trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u chung \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP), kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh s\u1edf h\u1eefu hay ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng h\u01a1n: b\u1ed5 sung m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh t\u1eeb vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 quan h\u1ec7 li\u00ean k\u1ebft vay, cho vay) gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 theo quy \u0111\u1ecbnh, khi gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ea1t t\u1ed1i thi\u1ec3u 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3, n\u1ebfu kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_giao_dich_lien_ket_chiu_su_dieu_chinh_nhu_the_nao_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n nay, gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u2013 v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, thay th\u1ebf cho Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, \u0111\u1ed3ng th\u1eddi \u0111\u1eb7t ra c\u00e1c y\u00eau c\u1ea7u v\u1ec1 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 nh\u1eb1m ch\u1ee9ng minh vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh khi c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft c\u1ea7n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh. Theo kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m: th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft (Ph\u1ee5 l\u1ee5c I); H\u1ed3 s\u01a1 qu\u1ed1c gia (Ph\u1ee5 l\u1ee5c II); H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Ph\u1ee5 l\u1ee5c III); v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 Ph\u1ee5 l\u1ee5c IV c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m d\u1ecbch v\u1ee5 th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u00e2u ch\u1eef t\u1eeb &#8220;c\u00f4ng ty kinh doanh l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf&#8221; th\u00e0nh &#8220;t\u1ed5 ch\u1ee9c kinh doanh l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf&#8221; \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 c\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng khi k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (\u0110i\u1ec1u 17), Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia l\u00e0m ngu\u1ed3n d\u1eef li\u1ec7u m\u1edbi b\u00ean c\u1ea1nh c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi l\u1ea7n \u0111\u1ea7u ti\u00ean quy \u0111\u1ecbnh r\u00f5 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfp \u0111\u1ebfn l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf cho th\u1ea5y, nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng t\u1eadp trung v\u00e0o h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 vi\u1ec7c k\u00ea khai thu\u1ebf th\u00f4ng th\u01b0\u1eddng m\u00e0 ch\u01b0a quan t\u00e2m \u0111\u00fang m\u1ee9c \u0111\u1ebfn vi\u1ec7c x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn r\u1ee7i ro khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<blockquote><p><strong>See also: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/\">So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_nguong_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4861\" aria-describedby=\"caption-attachment-4861\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4861\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-scaled.jpg\" alt=\"Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec3m m\u1edbi v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-nguong-mien-lap-ho-so-xac-dinh-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-4861\" class=\"wp-caption-text\">Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec3m m\u1edbi v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd. Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 \u0111\u01b0\u1ee3c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh n\u00e2ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP). \u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh m\u1edbi b\u1ecf ti\u00eau ch\u00ed &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221; v\u1ed1n t\u1eebng l\u00e0 m\u1ed9t trong b\u1ed1n \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 4 ti\u00eau ch\u00ed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo t\u1eebng l\u0129nh v\u1ef1c c\u1ee5 th\u1ec3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng doanh thu v\u00e0 b\u1ecf b\u1edbt ti\u00eau ch\u00ed &#8220;ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221; nh\u1eb1m m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro th\u1ea5p v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, qua \u0111\u00f3 gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p.<\/span><\/p>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4862\" aria-describedby=\"caption-attachment-4862\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4862\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-scaled.jpg\" alt=\"Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec3m m\u1edbi v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-va-diem-moi-ve-Bao-cao-loi-nhuan-lien-quoc-gia-CbCR-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-4862\" class=\"wp-caption-text\">Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec3m m\u1edbi v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 l\u1eadp CbCR nay c\u0103n c\u1ee9 theo doanh thu c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, thay v\u00ec c\u0103n c\u1ee9 theo doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong k\u1ef3 t\u00ednh thu\u1ebf nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD t\u1ea1i H\u00e0nh \u0111\u1ed9ng BEPS 13.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu l\u1eadp CbCR \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean, thay cho m\u1ee9c c\u1ed1 \u0111\u1ecbnh 18.000 t\u1ef7 \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y, nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 v\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. T\u1ef7 gi\u00e1 quy \u0111\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o trung b\u00ecnh th\u00e1ng 12 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung, l\u00e0m r\u00f5 h\u01a1n c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam (v\u00ed d\u1ee5: khi B\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf, ho\u1eb7c c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu, \u0111\u1ed3ng ti\u1ec1n quy \u0111\u1ed5i gi\u1eefa c\u00e1c qu\u1ed1c gia) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam (v\u00ed d\u1ee5: khi C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp, n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p CbCR theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 m\u00e3 h\u00f3a, n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung, ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p CbCR (ch\u1eadm nh\u1ea5t 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o) v\u00e0 v\u1ec1 Th\u00f4ng b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p CbCR theo M\u1eabu s\u1ed1 01\/TB-BCLN ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh. Th\u00f4ng b\u00e1o n\u00e0y ch\u1ec9 ph\u1ea3i n\u1ed9p m\u1ed9t l\u1ea7n khi l\u1ea7n \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 (k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c), ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao; n\u1ebfu c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin, doanh nghi\u1ec7p ph\u1ea3i c\u1eadp nh\u1eadt trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110\u00e1ng ch\u00fa \u00fd:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh c\u0169ng b\u1ed5 sung nguy\u00ean t\u1eafc c\u01a1 quan thu\u1ebf kh\u00f4ng s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, m\u00e0 ch\u1ec9 d\u00f9ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam v\u1ec1 thu\u1ebf (\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_quan_ly_rui_ro_sang_quan_ly_tuan_thu_ho_tro_tuan_thu\"><\/span><b>T\u1eeb qu\u1ea3n l\u00fd r\u1ee7i ro sang qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng kh\u00e1c t\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 vi\u1ec7c b\u1ed5 sung tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc chuy\u1ec3n t\u1eeb m\u00f4 h\u00ecnh &#8220;qu\u1ea3n l\u00fd r\u1ee7i ro&#8221; thu\u1ea7n t\u00fay (t\u1eadp trung ph\u00e1t hi\u1ec7n sai ph\u1ea1m, thanh tra, x\u1eed ph\u1ea1t sau khi ph\u00e1t hi\u1ec7n) sang m\u00f4 h\u00ecnh &#8220;qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7&#8221;, l\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m trung t\u00e2m, c\u01a1 quan thu\u1ebf \u0111\u1ed3ng h\u00e0nh h\u1ed7 tr\u1ee3. C\u1ee5 th\u1ec3, c\u01a1 quan thu\u1ebf s\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh theo t\u1eebng l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n ho\u1eb7c nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p n\u00e2ng cao t\u00ednh tu\u00e2n th\u1ee7, gi\u1ea3m r\u1ee7i ro khi tham gia ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin, d\u1eef li\u1ec7u do doanh nghi\u1ec7p cung c\u1ea5p khi tham gia ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_khoan_chuyen_tiep_can_luu_y\"><\/span><b>\u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP (ng\u00e0y 10\/02\/2025) th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh li\u00ean t\u1ee5c trong th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch v\u00e0 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i khung ph\u00e1p l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_Thue_yeu_cau_nhung_ho_so_gi_khi_thanh_tra_kiem_tra\"><\/span><b>C\u01a1 quan Thu\u1ebf y\u00eau c\u1ea7u nh\u1eefng h\u1ed3 s\u01a1 g\u00ec khi thanh tra ki\u1ec3m tra?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh thanh, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng y\u00eau c\u1ea7u cung c\u1ea5p m\u1ed9t lo\u1ea1t th\u00f4ng tin, t\u00e0i li\u1ec7u. Vi\u1ec7c n\u1eafm r\u00f5 danh m\u1ee5c n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 thay v\u00ec b\u1ecb \u0111\u1ed9ng khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tai_lieu_ve_quan_he_va_giao_dich_lien_ket\"><\/span><b>Nh\u00f3m t\u00e0i li\u1ec7u v\u1ec1 quan h\u1ec7 v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft, s\u01a1 \u0111\u1ed3 m\u00f4 t\u1ea3 m\u1ed1i quan h\u1ec7 c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft, c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ch\u00ednh s\u00e1ch gi\u00e1 c\u1ee7a c\u00e1c giao d\u1ecbch n\u00e0y; c\u00e1c h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng th\u00f4ng tin v\u1ec1 qu\u00e1 tr\u00ecnh th\u01b0\u01a1ng l\u01b0\u1ee3ng, k\u00fd k\u1ebft, th\u1ef1c hi\u1ec7n v\u00e0 thanh l\u00fd c\u00e1c h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn \u0111\u00f3. \u0110\u00e2y l\u00e0 nh\u00f3m h\u1ed3 s\u01a1 n\u1ec1n t\u1ea3ng, cho ph\u00e9p c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu b\u1ea3n ch\u1ea5t giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi ch\u00ednh s\u00e1ch gi\u00e1 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tai_lieu_ve_hoat_dong_san_xuat_kinh_doanh\"><\/span><b>Nh\u00f3m t\u00e0i li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c chi ti\u1ebft, ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p; s\u01a1 \u0111\u1ed3 m\u00f4 t\u1ea3 quy tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 s\u1ef1 tham gia c\u1ee7a c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0o t\u1eebng kh\u00e2u; b\u1ea3ng k\u00ea chi ti\u1ebft s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a mua v\u00e0o, b\u00e1n ra v\u1edbi b\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 b\u00ean li\u00ean k\u1ebft. Nh\u00f3m t\u00e0i li\u1ec7u n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis) m\u00e0 doanh nghi\u1ec7p g\u00e1nh ch\u1ecbu trong chu\u1ed7i gi\u00e1 tr\u1ecb c\u00f3 t\u01b0\u01a1ng x\u1ee9ng v\u1edbi m\u1ee9c l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u1eeb MAN &#8211; Master Accountant Network:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> N\u1eafm v\u1eefng quy tr\u00ecnh v\u00e0 xu h\u01b0\u1edbng thanh, ki\u1ec3m tra thu\u1ebf v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb v\u00e0 gi\u1ea3i tr\u00ecnh ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u00fang th\u1eddi h\u1ea1n:<\/b><span style=\"font-weight: 400;\"> Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7, chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f9ng c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ec3 cung c\u1ea5p \u0111\u00fang th\u1eddi h\u1ea1n, y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf do kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1eafm b\u1eaft quy tr\u00ecnh v\u00e0 xu h\u01b0\u1edbng thanh, ki\u1ec3m tra \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i tr\u00ecnh:<\/b><span style=\"font-weight: 400;\"> Hi\u1ec3u r\u00f5 danh m\u1ee5c t\u00e0i li\u1ec7u th\u01b0\u1eddng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u v\u00e0 c\u00e1c thay \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh l\u00e0 b\u01b0\u1edbc chu\u1ea9n b\u1ecb thi\u1ebft th\u1ef1c nh\u1ea5t \u0111\u1ec3 r\u00fat ng\u1eafn th\u1eddi gian gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vai tr\u00f2 c\u1ee7a tham v\u1ea5n chuy\u00ean m\u00f4n:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u1ea7n c\u00f3 s\u1ef1 tham v\u1ea5n t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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\u1ee7a MAN &#8211; Master Accountant Network, nh\u1eb1m b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 cao nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai v\u00e0<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-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;\"> theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 doanh nghi\u1ec7p FDI, c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p \u0111\u1ea1i ch\u00fang ho\u1eb7c doanh nghi\u1ec7p \u0111ang h\u01b0\u1edfng nhi\u1ec1u \u01b0u \u0111\u00e3i thu\u1ebf, c\u0169ng \u0111ang tr\u1edf th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf quan t\u00e2m. V\u1edbi vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 c\u00f3 nhi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng: m\u1edf r\u1ed9ng ph\u1ea1m vi quan h\u1ec7 li\u00ean k\u1ebft, n\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, thay \u0111\u1ed5i ng\u01b0\u1ee1ng v\u00e0 quy tr\u00ecnh CbCR, b\u1ed5 sung th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u, v\u00e0 chuy\u1ec3n d\u1ecbch sang m\u00f4 h\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t to\u00e0n b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft, c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u!<\/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>Contact information MAN \u2013 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>Address:<\/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>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Tr\u1ecdng t\u00e2m qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m, gia [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4859,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4550","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\/4550","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=4550"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4550\/revisions"}],"predecessor-version":[{"id":4863,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4550\/revisions\/4863"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4859"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}