{"id":4550,"date":"2026-07-03T13:55:32","date_gmt":"2026-07-03T06:55:32","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4550"},"modified":"2026-07-03T13:55:32","modified_gmt":"2026-07-03T06:55:32","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 2026 v\u00e0 nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang 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 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/giao-dich-lien-ket\/\">giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 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. Vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, 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\">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\/gia-giao-dich-lien-ket\/#Gia_giao_dich_lien_ket_la_gi\" >Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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><\/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\/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-4\" 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_1322020ND-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 132\/2020\/N\u0110-CP?<\/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\/gia-giao-dich-lien-ket\/#Nhung_sai_lam_pho_bien_khien_doanh_nghiep_gap_rui_ro_ve_giao_dich_lien_ket\" >Nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p r\u1ee7i ro v\u1ec1 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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Thieu_chinh_sach_gia_nhat_quan_trong_nam\" >Thi\u1ebfu ch\u00ednh s\u00e1ch gi\u00e1 nh\u1ea5t qu\u00e1n trong n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Nham_lan_giua_chung_tu_giao_dich_va_ho_so_xac_dinh_gia\" >Nh\u1ea7m l\u1eabn gi\u1eefa ch\u1ee9ng t\u1eeb giao d\u1ecbch v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#He_qua_tai_chinh_khi_khong_tuan_thu_day_du\" >H\u1ec7 qu\u1ea3 t\u00e0i ch\u00ednh khi kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7<\/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\/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-10\" 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-11\" 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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Nhom_tai_lieu_tai_chinh_ke_toan_va_chien_luoc_bo_sung\" >Nh\u00f3m t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n v\u00e0 chi\u1ebfn l\u01b0\u1ee3c b\u1ed5 sung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><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\/#Cau_hoi_thuong_gap_ve_gia_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Hop_dong_va_chung_tu_thanh_toan_co_duoc_xem_la_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >H\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Co_quan_thue_thuong_yeu_cau_nhung_tai_lieu_gi_truoc_khi_thanh_tra_gia_giao_dich_lien_ket\" >C\u01a1 quan thu\u1ebf th\u01b0\u1eddng y\u00eau c\u1ea7u nh\u1eefng t\u00e0i li\u1ec7u g\u00ec tr\u01b0\u1edbc khi thanh tra gi\u00e1 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Doanh_nghiep_nen_chuan_bi_ho_so_gia_giao_dich_lien_ket_vao_thoi_diem_nao\" >Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Doanh_nghiep_nao_can_quan_tam_den_quy_dinh_ve_gia_giao_dich_lien_ket\" >Doanh nghi\u1ec7p n\u00e0o c\u1ea7n quan t\u00e2m \u0111\u1ebfn quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-giao-dich-lien-ket\/#Doanh_nghiep_can_lam_gi_de_giam_rui_ro_khi_thanh_tra_gia_giao_dich_lien_ket\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro khi thanh tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/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>Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4551\" aria-describedby=\"caption-attachment-4551\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4551\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-2026-va-nhung-dieu-doanh-nghiep-can-luu-y.jpg\" alt=\"Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft 2026 v\u00e0 nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-2026-va-nhung-dieu-doanh-nghiep-can-luu-y.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-2026-va-nhung-dieu-doanh-nghiep-can-luu-y-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-2026-va-nhung-dieu-doanh-nghiep-can-luu-y-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-2026-va-nhung-dieu-doanh-nghiep-can-luu-y-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-2026-va-nhung-dieu-doanh-nghiep-can-luu-y-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4551\" class=\"wp-caption-text\">Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft 2026 v\u00e0 nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/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&#8230; 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.\u00a0<\/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_4552\" aria-describedby=\"caption-attachment-4552\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4552\" 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.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=\"1200\" height=\"675\" 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.jpg 1200w, 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-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-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-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-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4552\" 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<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n quan tr\u1ecdng l\u00e0 n\u1ec1n kinh t\u1ebf \u0111ang b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n trong tr\u1ea1ng th\u00e1i b\u00ecnh th\u01b0\u1eddng m\u1edbi sau \u0111\u1ea1i d\u1ecbch Covid-19. Trong h\u01a1n hai n\u0103m ch\u1ecbu \u1ea3nh h\u01b0\u1edfng c\u1ee7a d\u1ecbch b\u1ec7nh, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh nhi\u1ec1u ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u01b0 mi\u1ec5n, gi\u1ea3m v\u00e0 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. Tuy nhi\u00ean, khi n\u1ec1n kinh t\u1ebf t\u1eebng b\u01b0\u1edbc l\u1ea5y l\u1ea1i \u0111\u00e0 t\u0103ng tr\u01b0\u1edfng, c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf c\u0169ng chuy\u1ec3n sang giai \u0111o\u1ea1n t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t nh\u1eb1m b\u1ea3o \u0111\u1ea3m ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng th\u1ea5t thu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng chuy\u00ean \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u01b0u ti\u00ean thanh tra, ki\u1ec3m tra. \u0110\u00e2y l\u00e0 l\u0129nh v\u1ef1c c\u00f3 t\u00ednh chuy\u00ean m\u00f4n cao, li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft. N\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u ch\u1ee9ng minh, nguy c\u01a1 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m l\u00e0 r\u1ea5t l\u1edbn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf cho th\u1ea5y, ho\u1ea1t \u0111\u1ed9ng thanh tra chuy\u00ean \u0111\u1ec1 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c tri\u1ec3n khai m\u1ea1nh m\u1ebd h\u01a1n trong th\u1eddi gian g\u1ea7n \u0111\u00e2y. Theo s\u1ed1 li\u1ec7u c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong ngu\u1ed3n th\u00f4ng tin:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u00ednh ri\u00eang n\u0103m 2022, c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra 74 doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. K\u1ebft qu\u1ea3, s\u1ed1 ti\u1ec1n truy thu v\u00e0 x\u1eed ph\u1ea1t l\u00ean t\u1edbi 288 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi gi\u1ea3m l\u1ed7 488 t\u1ef7 \u0111\u1ed3ng v\u00e0 gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 0,87 t\u1ef7 \u0111\u1ed3ng. Ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng thanh tra, ki\u1ec3m tra li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf \u0111\u00e3 truy thu 187 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u1ed7 370 t\u1ef7 \u0111\u1ed3ng.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng con s\u1ed1 tr\u00ean cho th\u1ea5y c\u01a1 quan thu\u1ebf \u0111ang t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/quy-dinh-ve-giao-dich-lien-ket\/\">quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh xu h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft. 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.\u00a0<\/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<figure id=\"attachment_4553\" aria-describedby=\"caption-attachment-4553\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4553\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-khong-con-la-van-de-rieng-cua-doanh-nghiep-FDI.jpg\" alt=\"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\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-khong-con-la-van-de-rieng-cua-doanh-nghiep-FDI.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-khong-con-la-van-de-rieng-cua-doanh-nghiep-FDI-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-khong-con-la-van-de-rieng-cua-doanh-nghiep-FDI-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-khong-con-la-van-de-rieng-cua-doanh-nghiep-FDI-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Gia-giao-dich-lien-ket-khong-con-la-van-de-rieng-cua-doanh-nghiep-FDI-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4553\" class=\"wp-caption-text\">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<\/figcaption><\/figure>\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. Khu v\u1ef1c FDI \u0111\u00f3ng g\u00f3p \u0111\u00e1ng k\u1ec3 v\u00e0o t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf 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 nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, c\u00f9ng v\u1edbi nh\u1eefng \u0111\u00f3ng g\u00f3p t\u00edch c\u1ef1c, 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;\">Theo th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong ngu\u1ed3n th\u00f4ng tin, v\u1eabn c\u00f2n m\u1ed9t b\u1ed9 ph\u1eadn doanh nghi\u1ec7p FDI ch\u01b0a tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c 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. \u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng l\u00fd do khi\u1ebfn c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c t\u0103ng c\u01b0\u1eddng thanh tra, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi nh\u00f3m doanh nghi\u1ec7p n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y 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 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<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_1322020ND-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 132\/2020\/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 m\u1ed9t n\u1ed9i dung \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, \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.\u00a0<\/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. Vi\u1ec7c tu\u00e2n th\u1ee7 kh\u00f4ng ch\u1ec9 nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p thanh tra, ki\u1ec3m tra.<\/span><\/p>\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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_pho_bien_khien_doanh_nghiep_gap_rui_ro_ve_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p r\u1ee7i ro v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4554\" aria-describedby=\"caption-attachment-4554\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4554\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-sai-lam-pho-bien-khien-doanh-nghiep-gap-rui-ro-ve-gia-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p r\u1ee7i ro v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-sai-lam-pho-bien-khien-doanh-nghiep-gap-rui-ro-ve-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-sai-lam-pho-bien-khien-doanh-nghiep-gap-rui-ro-ve-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-sai-lam-pho-bien-khien-doanh-nghiep-gap-rui-ro-ve-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-sai-lam-pho-bien-khien-doanh-nghiep-gap-rui-ro-ve-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-sai-lam-pho-bien-khien-doanh-nghiep-gap-rui-ro-ve-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4554\" class=\"wp-caption-text\">Nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p r\u1ee7i ro v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, ph\u1ea7n l\u1edbn r\u1ee7i ro v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i kh\u00f4ng \u0111\u1ebfn t\u1eeb vi\u1ec7c c\u1ed1 t\u00ecnh vi ph\u1ea1m, m\u00e0 xu\u1ea5t ph\u00e1t t\u1eeb nh\u1eefng hi\u1ec3u nh\u1ea7m v\u00e0 thi\u1ebfu s\u00f3t mang t\u00ednh h\u1ec7 th\u1ed1ng sau \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thieu_chinh_sach_gia_nhat_quan_trong_nam\"><\/span><b>Thi\u1ebfu ch\u00ednh s\u00e1ch gi\u00e1 nh\u1ea5t qu\u00e1n trong n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch b\u00e0i b\u1ea3n v\u00e0 \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong n\u0103m. \u0110i\u1ec1u n\u00e0y d\u1eabn t\u1edbi k\u1ebft qu\u1ea3 k\u00ea khai thu\u1ebf c\u00f3 th\u1ec3 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m ho\u1eb7c trong qu\u00e1 tr\u00ecnh thanh, ki\u1ec3m tra thu\u1ebf, th\u1eddi \u0111i\u1ec3m m\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi truy thu v\u00e0 x\u1eed ph\u1ea1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nham_lan_giua_chung_tu_giao_dich_va_ho_so_xac_dinh_gia\"><\/span><b>Nh\u1ea7m l\u1eabn gi\u1eefa ch\u1ee9ng t\u1eeb giao d\u1ecbch v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn kh\u00e1c l\u00e0 kh\u00e1 nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec3u nh\u1ea7m r\u1eb1ng, khi giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft c\u00f3 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 th\u00ec \u0111\u00e3 \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Tr\u00ean th\u1ef1c t\u1ebf, \u0111\u00e2y ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n ch\u1ee9 ch\u01b0a \u0111\u1ee7. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng c\u00e1c m\u1eabu k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh, kh\u00f4ng \u00edt doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c, d\u1eabn \u0111\u1ebfn vi\u1ec7c r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf trong thanh tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_tai_chinh_khi_khong_tuan_thu_day_du\"><\/span><b>H\u1ec7 qu\u1ea3 t\u00e0i ch\u00ednh khi kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c thi\u1ebfu chu\u1ea9n b\u1ecb v\u1ec1 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-giao-dich-lien-ket\/\">h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf kho\u1ea3n truy thu thu\u1ebf, m\u00e0 c\u00f2n k\u00e9o theo c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh, ph\u1ea1t ch\u1eadm n\u1ed9p, v\u00e0 trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p l\u00e0 vi\u1ec7c b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u1ed7 ho\u1eb7c gi\u1ea3m kh\u1ea5u tr\u1eeb thu\u1ebf. Do \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p \u0111\u1ea1i ch\u00fang c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 hi\u1ec3u v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP nh\u1eb1m gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb truy thu thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t do hi\u1ec3u sai v\u1ec1 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u00e1 trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/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;\">Theo kinh nghi\u1ec7m h\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c giao d\u1ecbch li\u00ean k\u1ebft, tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh thanh, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a 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 s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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;\">C\u01a1 quan thu\u1ebf th\u01b0\u1eddng y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 s\u01a1 \u0111\u1ed3 m\u00f4 t\u1ea3 m\u1ed1i quan h\u1ec7 c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft, c\u00f9ng v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ch\u00ednh s\u00e1ch gi\u00e1 c\u1ee7a c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3 l\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u00e0 th\u1ecfa thu\u1eadn giao d\u1ecbch li\u00ean k\u1ebft, c\u0169ng nh\u01b0 c\u00e1c 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 n\u00e0y. \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;\">Ngo\u00e0i ra, c\u01a1 quan thu\u1ebf c\u0169ng y\u00eau c\u1ea7u cung c\u1ea5p s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c chi ti\u1ebft, ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, c\u00f9ng 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 v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0o t\u1eebng kh\u00e2u c\u1ee7a quy tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh. K\u00e8m theo \u0111\u00f3 l\u00e0 b\u1ea3ng k\u00ea chi ti\u1ebft s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a mua v\u00e0o, b\u00e1n ra v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m t\u00e0i li\u1ec7u n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 xem 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><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tai_lieu_tai_chinh_ke_toan_va_chien_luoc_bo_sung\"><\/span><b>Nh\u00f3m t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n v\u00e0 chi\u1ebfn l\u01b0\u1ee3c b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng c\u1ea7n chu\u1ea9n b\u1ecb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u1ea3n gi\u1ea3i tr\u00ecnh v\u00e0 b\u00e1o c\u00e1o chi ti\u1ebft t\u1edd khai xu\u1ea5t, nh\u1eadp kh\u1ea9u;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 theo d\u00f5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty v\u00e0 h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i tr\u00ecnh v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 c\u00e1c kho\u1ea3n vay n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng theo d\u00f5i chi ph\u00ed l\u00e3i vay ph\u00e1t sinh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song \u0111\u00f3 l\u00e0 c\u00e1c t\u00e0i li\u1ec7u, b\u00e1o c\u00e1o v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c kinh doanh, k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0, s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u00f9ng quy \u0111\u1ecbnh v\u00e0 quy tr\u00ecnh v\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi xem x\u00e9t c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ban \u0111\u1ea7u, t\u00f9y thu\u1ed9c v\u00e0o t\u00ecnh h\u00ecnh c\u1ee5 th\u1ec3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u th\u00eam c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u b\u1ed5 sung li\u00ean quan tr\u01b0\u1edbc v\u00e0 trong qu\u00e1 tr\u00ecnh thanh, ki\u1ec3m tra thu\u1ebf. V\u00ec v\u1eady, vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng n\u00ean ch\u1ec9 d\u1eebng \u1edf m\u1ee9c \u0111\u1ed1i ph\u00f3 t\u1ed1i thi\u1ec3u, m\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u01b0 m\u1ed9t h\u1ec7 th\u1ed1ng t\u00e0i li\u1ec7u s\u1ed1ng, c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt v\u00e0 b\u1ed5 sung nhanh ch\u00f3ng khi c\u1ea7n.<\/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:\u00a0<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh: vi\u1ec7c 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, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb cho thanh, ki\u1ec3m tra thu\u1ebf trong t\u01b0\u01a1ng lai c\u0169ng nh\u01b0 gi\u1ea3i tr\u00ecnh m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh, ki\u1ec3m tra.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u00fang th\u1eddi h\u1ea1n: Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 v\u00e0 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 cho c\u01a1 quan thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n l\u00e0 y\u1ebfu t\u1ed1 r\u1ea5t quan tr\u1ecdng. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd, m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf do kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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: N\u1eafm b\u1eaft quy tr\u00ecnh thanh, ki\u1ec3m tra thu\u1ebf, xu h\u01b0\u1edbng thanh, ki\u1ec3m tra v\u00e0 c\u00e1c y\u00eau c\u1ea7u, truy v\u1ea5n \u0111i\u1ec3n h\u00ecnh c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd gi\u00fap doanh nghi\u1ec7p kh\u00f4ng b\u1ecb \u0111\u1ed9ng khi l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u00e1n b\u1ed9 thu\u1ebf. Hi\u1ec3u r\u00f5 danh m\u1ee5c t\u00e0i li\u1ec7u th\u01b0\u1eddng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u 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 v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh, ki\u1ec3m tra 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;\">Vai tr\u00f2 c\u1ee7a tham v\u1ea5n chuy\u00ean m\u00f4n: Doanh nghi\u1ec7p c\u1ea7n c\u00f3 s\u1ef1 tham v\u1ea5n chuy\u00ean m\u00f4n \u0111\u1ea7y \u0111\u1ee7 t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch v\u00e0 c\u00f3 kinh nghi\u1ec7m v\u1ec1 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-chuyen-gia\/\">t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u01b0 MAN &#8211; Master Accountant Network, nh\u1eb1m \u0111\u1ea3m b\u1ea3o 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\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">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;\"> khi doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. S\u1ef1 ph\u1ed1i h\u1ee3p n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n c\u00e1c r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf, m\u00e0 c\u00f2n gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c gi\u1ea3i tr\u00ecnh trong c\u00e1c \u0111\u1ee3t thanh, ki\u1ec3m tra thu\u1ebf v\u1ec1 v\u1ea5n \u0111\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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. Xu h\u01b0\u1edbng qu\u1ea3n l\u00fd hi\u1ec7n nay cho th\u1ea5y vi\u1ec7c ki\u1ec3m so\u00e1t gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chuy\u00ean s\u00e2u h\u01a1n, v\u1edbi y\u00eau c\u1ea7u ng\u00e0y c\u00e0ng cao v\u1ec1 t\u00ednh minh b\u1ea1ch, nh\u1ea5t qu\u00e1n v\u00e0 kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/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, x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh, chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 th\u01b0\u1eddng xuy\u00ean \u0111\u00e1nh gi\u00e1 c\u00e1c r\u1ee7i ro thu\u1ebf c\u00f3 th\u1ec3 ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c 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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_gia_giao_dich_lien_ket\"><\/span><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Hop_dong_va_chung_tu_thanh_toan_co_duoc_xem_la_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span>H\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng nh\u1ea7m l\u1eabn ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p. H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ch\u1ec9 ch\u1ee9ng minh giao d\u1ecbch \u0111\u00e3 di\u1ec5n ra, ch\u1ee9 ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng c\u00e1c m\u1eabu k\u00ea khai th\u00f4ng tin theo quy \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh tra.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_quan_thue_thuong_yeu_cau_nhung_tai_lieu_gi_truoc_khi_thanh_tra_gia_giao_dich_lien_ket\"><\/span>C\u01a1 quan thu\u1ebf th\u01b0\u1eddng y\u00eau c\u1ea7u nh\u1eefng t\u00e0i li\u1ec7u g\u00ec tr\u01b0\u1edbc khi thanh tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTr\u01b0\u1edbc khi 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 ba nh\u00f3m t\u00e0i li\u1ec7u ch\u00ednh: th\u00f4ng tin v\u1ec1 quan h\u1ec7 v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft (h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn, ch\u00ednh s\u00e1ch gi\u00e1); t\u00e0i li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, quy tr\u00ecnh s\u1ea3n xu\u1ea5t, b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a mua b\u00e1n); v\u00e0 t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n b\u1ed5 sung (t\u1edd khai xu\u1ea5t nh\u1eadp kh\u1ea9u, h\u1ed3 s\u01a1 vay n\u1ee3, chi ph\u00ed l\u00e3i vay, chi\u1ebfn l\u01b0\u1ee3c kinh doanh). Danh m\u1ee5c c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft \u1edf ph\u1ea7n tr\u00ean c\u1ee7a b\u00e0i vi\u1ebft.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_chuan_bi_ho_so_gia_giao_dich_lien_ket_vao_thoi_diem_nao\"><\/span>Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p nh\u1ea5t l\u00e0 ch\u1ee7 \u0111\u1ed9ng so\u00e1t x\u00e9t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, thay v\u00ec ch\u1edd \u0111\u1ebfn khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra m\u1edbi b\u1eaft \u0111\u1ea7u chu\u1ea9n b\u1ecb. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 cung c\u1ea5p \u0111\u00fang th\u1eddi h\u1ea1n khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p r\u00fat ng\u1eafn th\u1eddi gian gi\u1ea3i tr\u00ecnh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf.                    <\/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=\"Doanh_nghiep_nao_can_quan_tam_den_quy_dinh_ve_gia_giao_dich_lien_ket\"><\/span>Doanh nghi\u1ec7p n\u00e0o c\u1ea7n quan t\u00e2m \u0111\u1ebfn quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgo\u00e0i doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (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 ho\u1eb7c thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u0169ng c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_giam_rui_ro_khi_thanh_tra_gia_giao_dich_lien_ket\"><\/span>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro khi thanh tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ec3 gi\u1ea3m r\u1ee7i ro, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang quy \u0111\u1ecbnh, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng nh\u1ea7m l\u1eabn ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p. 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Danh m\u1ee5c c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft \u1edf ph\u1ea7n tr\u00ean c\u1ee7a b\u00e0i vi\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p nh\u1ea5t l\u00e0 ch\u1ee7 \u0111\u1ed9ng so\u00e1t x\u00e9t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, thay v\u00ec ch\u1edd \u0111\u1ebfn khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra m\u1edbi b\u1eaft \u0111\u1ea7u chu\u1ea9n b\u1ecb. 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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, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4551,"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":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4550\/revisions"}],"predecessor-version":[{"id":4555,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4550\/revisions\/4555"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4551"}],"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}]}}