{"id":4577,"date":"2026-07-03T15:53:31","date_gmt":"2026-07-03T08:53:31","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4577"},"modified":"2026-07-03T15:53:31","modified_gmt":"2026-07-03T08:53:31","slug":"doanh-nghiep-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/","title":{"rendered":"Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, b\u1edfi vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u00ecnh tr\u1ea1ng giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p ch\u1ec9 t\u1eadp trung v\u00e0o vi\u1ec7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/xac-dinh-gia-giao-dich-lien-ket\/\">x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> m\u00e0 b\u1ecf qua b\u01b0\u1edbc r\u00e0 so\u00e1t xem doanh nghi\u1ec7p m\u00ecnh c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c k\u00ea khai ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 ho\u1eb7c ph\u00e1t sinh r\u1ee7i ro khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u1ea7n xem x\u00e9t \u0111\u1ed3ng th\u1eddi m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean v\u00e0 giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf. Ch\u1ec9 khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u0103n c\u1ee9 ph\u00e1p l\u00fd, \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh, c\u00e1c tr\u01b0\u1eddng h\u1ee3p quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .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\/doanh-nghiep-co-giao-dich-lien-ket\/#Doanh_nghiep_co_giao_dich_lien_ket_la_gi\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Vi_sao_can_xac_dinh_dung_doanh_nghiep_co_giao_dich_lien_ket\" >V\u00ec sao c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Dieu_kien_de_doanh_nghiep_co_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_quan_he_so_huu_von_gop_Truong_hop_1_2_3\" >Nh\u00f3m quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n g\u00f3p (Tr\u01b0\u1eddng h\u1ee3p 1, 2, 3)<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_Bao_Lanh_Cho_Vay_Von_Truong_Hop_4\" >Nh\u00f3m B\u1ea3o L\u00e3nh, Cho Vay V\u1ed1n (Tr\u01b0\u1eddng H\u1ee3p 4)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_chi_dinh_nhan_su_quan_ly_va_dieu_hanh_Truong_hop_5_6\" >Nh\u00f3m ch\u1ec9 \u0111\u1ecbnh nh\u00e2n s\u1ef1, qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh (Tr\u01b0\u1eddng h\u1ee3p 5, 6)<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_quan_he_gia_dinh_huyet_thong_Truong_hop_7\" >Nh\u00f3m quan h\u1ec7 gia \u0111\u00ecnh, huy\u1ebft th\u1ed1ng (Tr\u01b0\u1eddng h\u1ee3p 7)<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_tru_so_chinh_co_so_thuong_tru_Truong_hop_8\" >Nh\u00f3m tr\u1ee5 s\u1edf ch\u00ednh, c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (Tr\u01b0\u1eddng h\u1ee3p 8)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_ca_nhan_kiem_soat_doanh_nghiep_Truong_hop_9_10\" >Nh\u00f3m c\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (Tr\u01b0\u1eddng h\u1ee3p 9, 10)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_phat_sinh_giao_dich_chuyen_nhuong_von_vay_va_cho_vay_dac_thu_Truong_hop_11\" >Nh\u00f3m ph\u00e1t sinh giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, vay v\u00e0 cho vay \u0111\u1eb7c th\u00f9 (Tr\u01b0\u1eddng h\u1ee3p 11)<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Luu_y_quan_trong_doanh_nghiep_hay_nham_lan\" >L\u01b0u \u00fd quan tr\u1ecdng doanh nghi\u1ec7p hay nh\u1ea7m l\u1eabn<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Giao_dich_lien_ket_bao_gom_nhung_loai_giao_dich_nao\" >Giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u1eefng lo\u1ea1i giao d\u1ecbch n\u00e0o?<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Xac_dinh_quan_he_lien_ket\" >X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Xac_dinh_co_phat_sinh_giao_dich_trong_ky_tinh_thue\" >X\u00e1c \u0111\u1ecbnh c\u00f3 ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Vi_du_thuc_te_truong_hop_doanh_nghiep_giao_dich_lien_ket\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Vi_du_1_Muon_hoi_truong_giua_cong_ty_me_va_cong_ty_con\" >V\u00ed d\u1ee5 1: M\u01b0\u1ee3n h\u1ed9i tr\u01b0\u1eddng gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Vi_du_2_Doanh_nghiep_muon_tien_giam_doc_vuot_nguong_quy_dinh\" >V\u00ed d\u1ee5 2: Doanh nghi\u1ec7p m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Vi_du_3_Nhieu_khoan_vay_nho_le_nhung_cong_don_dat_nguong\" >V\u00ed d\u1ee5 3: Nhi\u1ec1u kho\u1ea3n vay nh\u1ecf l\u1ebb nh\u01b0ng c\u1ed9ng d\u1ed3n \u0111\u1ea1t ng\u01b0\u1ee1ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Doanh_nghiep_can_lam_gi_khi_xac_dinh_co_giao_dich_lien_ket\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec khi x\u00e1c \u0111\u1ecbnh c\u00f3 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_doanh_nghiep_co_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh nghi\u1ec7p c\u00f3 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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Vay_tien_cua_co_dong_co_phai_la_giao_dich_lien_ket_khong\" >Vay ti\u1ec1n c\u1ee7a c\u1ed5 \u0111\u00f4ng c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Thue_nha_mua_hang_hoa_cua_Giam_doc_co_phai_la_giao_dich_lien_ket_khong\" >Thu\u00ea nh\u00e0, mua h\u00e0ng h\u00f3a c\u1ee7a Gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Giao_dich_thu_ho_chi_ho_giua_cac_ben_lien_ket_co_tinh_la_giao_dich_lien_ket_khong\" >Giao d\u1ecbch thu h\u1ed9, chi h\u1ed9 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 t\u00ednh l\u00e0 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-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhieu_khoan_vay_nho_le_moi_lan_chua_dat_nguong_quy_dinh_co_duoc_coi_la_giao_dich_lien_ket_khong\" >Nhi\u1ec1u kho\u1ea3n vay nh\u1ecf l\u1ebb, m\u1ed7i l\u1ea7n ch\u01b0a \u0111\u1ea1t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 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-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Co_quan_he_lien_ket_nhung_khong_phat_sinh_giao_dich_trong_ky_tinh_thue_thi_co_duoc_xem_la_doanh_nghiep_co_giao_dich_lien_ket_khong\" >C\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf th\u00ec c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_la_gi\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, m\u1ed9t doanh nghi\u1ec7p c\u00f3 <\/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;\"> khi doanh nghi\u1ec7p \u0111\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf. N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh A v\u00e0 B l\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi nhau, c\u1ea7n \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n hai \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t l\u00e0: A v\u00e0 B c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai l\u00e0: Trong k\u1ef3 t\u00ednh thu\u1ebf, A v\u00e0 B c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi nhau (mua b\u00e1n, vay m\u01b0\u1ee3n, thu\u00ea m\u01b0\u1ee3n, chia s\u1ebb ngu\u1ed3n l\u1ef1c&#8230;).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 khi c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n n\u00e0y c\u00f9ng t\u1ed3n t\u1ea1i th\u00ec doanh nghi\u1ec7p m\u1edbi ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. N\u1ebfu ch\u1ec9 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch n\u00e0o trong k\u1ef3 t\u00ednh thu\u1ebf, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i c\u00f3 giao d\u1ecbch nh\u01b0ng hai b\u00ean kh\u00f4ng ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft, th\u00ec doanh nghi\u1ec7p \u0111\u00f3 ch\u01b0a thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/phu-luc-giao-dich-lien-ket\/\">Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_xac_dinh_dung_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>V\u00ec sao c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh nghi\u1ec7p c\u00f3 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;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u1ed9t doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n, m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Khi \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi chu\u1ea9n b\u1ecb <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">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\u1ec3 ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t ng\u1ed9 nh\u1eadn ph\u1ed5 bi\u1ebfn m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf g\u1eb7p ph\u1ea3i l\u00e0 cho r\u1eb1ng ch\u1ec9 t\u1eadp \u0111o\u00e0n l\u1edbn, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i m\u1edbi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, ch\u1ec9 c\u1ea7n m\u1ed9t doanh nghi\u1ec7p c\u00f3 c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n cho vay v\u1ed1n v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, ho\u1eb7c c\u00f3 ng\u01b0\u1eddi th\u00e2n trong gia \u0111\u00ecnh c\u00f9ng \u0111\u1ee9ng t\u00ean \u0111i\u1ec1u h\u00e0nh hai ph\u00e1p nh\u00e2n kh\u00e1c nhau, doanh nghi\u1ec7p \u0111\u00f3 \u0111\u00e3 c\u00f3 th\u1ec3 r\u01a1i v\u00e0o di\u1ec7n doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 kh\u00f4ng h\u1ec1 hay bi\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_doanh_nghiep_co_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4579\" aria-describedby=\"caption-attachment-4579\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4579\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-doanh-nghiep-co-giao-dich-lien-ket-theo-Nghi-dinh-132.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-doanh-nghiep-co-giao-dich-lien-ket-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-doanh-nghiep-co-giao-dich-lien-ket-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-doanh-nghiep-co-giao-dich-lien-ket-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-doanh-nghiep-co-giao-dich-lien-ket-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-doanh-nghiep-co-giao-dich-lien-ket-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4579\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Khi doanh nghi\u1ec7p thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y v\u00e0 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea3 02 doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n (ch\u1ec9 ti\u00eau 330 tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh) c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a 01 doanh nghi\u1ec7p kh\u00e1c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02 doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o\/c\u00f9ng c\u00f3 01 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, kinh doanh \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh (v\u1ee3 ch\u1ed3ng, cha m\u1eb9 &#8211; con, anh ch\u1ecb em&#8230;).\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02 c\u01a1 s\u1edf kinh doanh c\u00f3 quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh &#8211; c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa\/c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a 01 c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p ho\u1eb7c tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1eeb 25% tr\u1edf l\u00ean, ho\u1eb7c vay\/cho vay t\u1eeb 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_quan_he_so_huu_von_gop_Truong_hop_1_2_3\"><\/span><b>Nh\u00f3m quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n g\u00f3p (Tr\u01b0\u1eddng h\u1ee3p 1, 2, 3)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m ph\u1ed5 bi\u1ebfn nh\u1ea5t khi x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ch\u1ec9 c\u1ea7n m\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp t\u1eeb 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia tr\u1edf l\u00ean, hai b\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. T\u01b0\u01a1ng t\u1ef1, n\u1ebfu c\u1ea3 hai doanh nghi\u1ec7p c\u00f9ng b\u1ecb m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef t\u1ed1i thi\u1ec3u 25% v\u1ed1n, ho\u1eb7c m\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u00e0 n\u1eafm gi\u1eef t\u1ed1i thi\u1ec3u 10% c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia, quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_Bao_Lanh_Cho_Vay_Von_Truong_Hop_4\"><\/span><b>Nh\u00f3m B\u1ea3o L\u00e3nh, Cho Vay V\u1ed1n (Tr\u01b0\u1eddng H\u1ee3p 4)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t. N\u1ebfu m\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o, v\u1edbi gi\u00e1 tr\u1ecb t\u1ed1i thi\u1ec3u b\u1eb1ng 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean \u0111i vay, \u0111\u1ed3ng th\u1eddi chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a b\u00ean \u0111i vay, hai doanh nghi\u1ec7p n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng c\u1ea3 v\u1edbi c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 th\u1eddi h\u1ea1n vay trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 trung h\u1ea1n l\u00e0 tr\u00ean 1 n\u0103m \u0111\u1ebfn 5 n\u0103m, d\u00e0i h\u1ea1n l\u00e0 tr\u00ean 5 n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chi_dinh_nhan_su_quan_ly_va_dieu_hanh_Truong_hop_5_6\"><\/span><b>Nh\u00f3m ch\u1ec9 \u0111\u1ecbnh nh\u00e2n s\u1ef1, qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh (Tr\u01b0\u1eddng h\u1ee3p 5, 6)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c c\u0169ng t\u1ea1o th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft, n\u1ebfu s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u1ee7a doanh nghi\u1ec7p kia, ho\u1eb7c ch\u1ec9 c\u1ea7n m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3. T\u01b0\u01a1ng t\u1ef1, n\u1ebfu hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o, ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, kinh doanh \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi c\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba, hai doanh nghi\u1ec7p c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_quan_he_gia_dinh_huyet_thong_Truong_hop_7\"><\/span><b>Nh\u00f3m quan h\u1ec7 gia \u0111\u00ecnh, huy\u1ebft th\u1ed1ng (Tr\u01b0\u1eddng h\u1ee3p 7)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m quan h\u1ec7 li\u00ean k\u1ebft d\u1ec5 b\u1ecb doanh nghi\u1ec7p b\u1ecf qua nh\u1ea5t v\u00ec mang t\u00ednh phi ch\u00ednh th\u1ee9c nh\u01b0ng l\u1ea1i r\u1ea5t ph\u1ed5 bi\u1ebfn trong m\u00f4 h\u00ecnh doanh nghi\u1ec7p gia \u0111\u00ecnh t\u1ea1i Vi\u1ec7t Nam. Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ee3, ch\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha m\u1eb9 v\u1ee3, cha m\u1eb9 ch\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, con d\u00e2u, con r\u1ec3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anh, ch\u1ecb, em c\u00f9ng cha m\u1eb9, anh ch\u1ecb em c\u00f9ng cha kh\u00e1c m\u1eb9, c\u00f9ng m\u1eb9 kh\u00e1c cha, v\u00e0 c\u00e1c quan h\u1ec7 d\u00e2u r\u1ec3 t\u01b0\u01a1ng \u1ee9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu hai doanh nghi\u1ec7p trong c\u00f9ng m\u1ed9t gia \u0111\u00ecnh \u0111ang ph\u00e1t sinh giao d\u1ecbch mua b\u00e1n, vay m\u01b0\u1ee3n v\u1edbi nhau, \u0111\u00e2y g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn l\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tru_so_chinh_co_so_thuong_tru_Truong_hop_8\"><\/span><b>Nh\u00f3m tr\u1ee5 s\u1edf ch\u00ednh, c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (Tr\u01b0\u1eddng h\u1ee3p 8)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai c\u01a1 s\u1edf kinh doanh c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_ca_nhan_kiem_soat_doanh_nghiep_Truong_hop_9_10\"><\/span><b>Nh\u00f3m c\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (Tr\u01b0\u1eddng h\u1ee3p 9, 10)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n, th\u00f4ng qua v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 v\u00e0o doanh nghi\u1ec7p ho\u1eb7c th\u00f4ng qua vi\u1ec7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh, c\u0169ng thu\u1ed9c di\u1ec7n c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, ph\u00e1p lu\u1eadt c\u00f2n quy \u0111\u1ecbnh m\u1ed9t \u0111i\u1ec1u kho\u1ea3n mang t\u00ednh bao qu\u00e1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c m\u00e0 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia, d\u00f9 kh\u00f4ng r\u01a1i v\u00e0o c\u00e1c ti\u00eau ch\u00ed c\u1ee5 th\u1ec3 n\u00eau tr\u00ean, v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_phat_sinh_giao_dich_chuyen_nhuong_von_vay_va_cho_vay_dac_thu_Truong_hop_11\"><\/span><b>Nh\u00f3m ph\u00e1t sinh giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, vay v\u00e0 cho vay \u0111\u1eb7c th\u00f9 (Tr\u01b0\u1eddng h\u1ee3p 11)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p v\u1edbi t\u1ef7 l\u1ec7 t\u1ed1i thi\u1ec3u 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu trong k\u1ef3 t\u00ednh thu\u1ebf, ho\u1eb7c giao d\u1ecbch vay, cho vay t\u1ed1i thi\u1ec3u 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh n\u00eau t\u1ea1i tr\u01b0\u1eddng h\u1ee3p 7, c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_doanh_nghiep_hay_nham_lan\"><\/span><b>L\u01b0u \u00fd quan tr\u1ecdng doanh nghi\u1ec7p hay nh\u1ea7m l\u1eabn<\/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 h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n cho r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y c\u00f3 hai t\u00ecnh hu\u1ed1ng khi\u1ebfn doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean nh\u1ea7m l\u1eabn khi t\u1ef1 x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 ph\u1ea3i l\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u00ea nh\u00e0, thu\u00ea xe, mua h\u00e0ng h\u00f3a c\u1ee7a Gi\u00e1m \u0111\u1ed1c: \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 giao d\u1ecbch t\u1ea1o n\u00ean quan h\u1ec7 li\u00ean k\u1ebft theo ti\u00eau ch\u00ed v\u1ed1n g\u00f3p hay vay v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c, c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh\u00a0 v\u1edbi gi\u00e1 tr\u1ecb t\u1eeb 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean: \u0110\u00e2y l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft, v\u00e0 n\u1ebfu c\u00f3 ph\u00e1t sinh giao d\u1ecbch t\u01b0\u01a1ng \u1ee9ng, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>T\u00ecm hi\u1ec3u th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_bao_gom_nhung_loai_giao_dich_nao\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u1eefng lo\u1ea1i giao d\u1ecbch n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c quan h\u1ec7 li\u00ean k\u1ebft, b\u01b0\u1edbc ti\u1ebfp theo \u0111\u1ec3 k\u1ebft lu\u1eadn m\u1ed9t doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ki\u1ec3m tra xem trong k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch n\u00e0o thu\u1ed9c c\u00e1c nh\u00f3m sau v\u1edbi b\u00ean li\u00ean k\u1ebft hay kh\u00f4ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn mua b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, ngo\u1ea1i tr\u1eeb giao d\u1ecbch thu h\u1ed9, chi h\u1ed9. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t ch\u00ednh x\u00e1c, tr\u00e1nh b\u1ecf s\u00f3t c\u00e1c giao d\u1ecbch t\u01b0\u1edfng ch\u1eebng nh\u1ecf nh\u01b0ng v\u1eabn thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4580\" aria-describedby=\"caption-attachment-4580\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4580\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4580\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c r\u00e0 so\u00e1t tr\u1edf n\u00ean h\u1ec7 th\u1ed1ng v\u00e0 kh\u00f4ng b\u1ecf s\u00f3t, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_quan_he_lien_ket\"><\/span><b>X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 c\u01a1 c\u1ea5u s\u1edf h\u1eefu (t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n), c\u00e1c kho\u1ea3n b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n, c\u01a1 c\u1ea5u nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh, c\u0169ng nh\u01b0 quan h\u1ec7 gia \u0111\u00ecnh gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n \u0111ang gi\u1eef vai tr\u00f2 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t t\u1ea1i c\u00e1c ph\u00e1p nh\u00e2n c\u00f3 li\u00ean quan. \u0110\u1ed1i chi\u1ebfu v\u1edbi 11 tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf tr\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem c\u00f3 t\u1ed3n t\u1ea1i quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_co_phat_sinh_giao_dich_trong_ky_tinh_thue\"><\/span><b>X\u00e1c \u0111\u1ecbnh c\u00f3 ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t trong k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch n\u00e0o v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111\u00f3 thu\u1ed9c m\u1ed9t trong ba nh\u00f3m giao d\u1ecbch \u0111\u00e3 n\u00eau tr\u00ean hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 khi c\u1ea3 hai b\u01b0\u1edbc tr\u00ean \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn, doanh nghi\u1ec7p m\u1edbi ch\u00ednh th\u1ee9c l\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_truong_hop_doanh_nghiep_giao_dich_lien_ket\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 h\u00ecnh dung v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 ba v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_1_Muon_hoi_truong_giua_cong_ty_me_va_cong_ty_con\"><\/span><b>V\u00ed d\u1ee5 1: M\u01b0\u1ee3n h\u1ed9i tr\u01b0\u1eddng gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A l\u00e0 c\u00f4ng ty con c\u1ee7a C\u00f4ng ty B. Ng\u00e0y 08\/05\/2026, C\u00f4ng ty A m\u01b0\u1ee3n h\u1ed9i tr\u01b0\u1eddng c\u1ee7a C\u00f4ng ty B \u0111\u1ec3 t\u1ed5 ch\u1ee9c s\u1ef1 ki\u1ec7n. \u0110\u00e2y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, ph\u00e1t sinh do s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c, d\u00f9 kh\u00f4ng c\u00f3 d\u00f2ng ti\u1ec1n thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho vi\u1ec7c m\u01b0\u1ee3n h\u1ed9i tr\u01b0\u1eddng n\u00e0y.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_2_Doanh_nghiep_muon_tien_giam_doc_vuot_nguong_quy_dinh\"><\/span><b>V\u00ed d\u1ee5 2: Doanh nghi\u1ec7p m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C m\u01b0\u1ee3n ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty v\u1edbi t\u1ef7 l\u1ec7 tr\u00ean 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu. \u0110\u00e2y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, v\u00ec b\u1ea3n ch\u1ea5t c\u1ee7a vi\u1ec7c m\u01b0\u1ee3n ti\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u00ednh l\u00e0 h\u00e0nh vi vay ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_3_Nhieu_khoan_vay_nho_le_nhung_cong_don_dat_nguong\"><\/span><b>V\u00ed d\u1ee5 3: Nhi\u1ec1u kho\u1ea3n vay nh\u1ecf l\u1ebb nh\u01b0ng c\u1ed9ng d\u1ed3n \u0111\u1ea1t ng\u01b0\u1ee1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p C vay ti\u1ec1n c\u1ee7a Doanh nghi\u1ec7p D, chia th\u00e0nh nhi\u1ec1u l\u1ea7n vay kh\u00e1c nhau. T\u1eebng kho\u1ea3n vay ri\u00eang l\u1ebb tuy ch\u01b0a \u0111\u1ee7 m\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng n\u1ebfu t\u1ed5ng d\u01b0 n\u1ee3 vay c\u1ee7a c\u00e1c l\u1ea7n vay t\u1eeb Doanh nghi\u1ec7p D trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea1t \u0111\u1ebfn m\u1ee9c quy \u0111\u1ecbnh, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh vi\u1ec7c chia nh\u1ecf giao d\u1ecbch nh\u1eb1m n\u00e9 tr\u00e1nh ngh\u0129a v\u1ee5 k\u00ea khai, v\u00ec b\u1ea3n ch\u1ea5t t\u1ed5ng th\u1ec3 c\u1ee7a giao d\u1ecbch m\u1edbi l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh, kh\u00f4ng ph\u1ea3i t\u1eebng l\u1ea7n vay ri\u00eang l\u1ebb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_khi_xac_dinh_co_giao_dich_lien_ket\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec khi x\u00e1c \u0111\u1ecbnh c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4581\" aria-describedby=\"caption-attachment-4581\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4581\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-co-giao-dich-lien-ket-can-lam-gi.jpg\" alt=\"Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n l\u00e0m g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-co-giao-dich-lien-ket-can-lam-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-co-giao-dich-lien-ket-can-lam-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-co-giao-dich-lien-ket-can-lam-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-co-giao-dich-lien-ket-can-lam-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-co-giao-dich-lien-ket-can-lam-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4581\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n l\u00e0m g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n, thanh tra thu\u1ebf:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t to\u00e0n di\u1ec7n c\u01a1 c\u1ea5u s\u1edf h\u1eefu, nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd v\u00e0 c\u00e1c kho\u1ea3n vay, cho vay n\u1ed9i b\u1ed9 gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan, kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf c\u00e1c c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n m\u00e0 c\u00f2n bao g\u1ed3m c\u1ea3 c\u00e1c c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh v\u00e0 ng\u01b0\u1eddi th\u00e2n c\u1ee7a h\u1ecd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh, k\u00e8m theo t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp ph\u00f9 h\u1ee3p v\u1edbi 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;\">Th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 theo t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf, v\u00ec quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 ph\u00e1t sinh m\u1edbi ho\u1eb7c thay \u0111\u1ed5i theo th\u1eddi gian (thay \u0111\u1ed5i c\u01a1 c\u1ea5u v\u1ed1n g\u00f3p, thay \u0111\u1ed5i nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd, ph\u00e1t sinh kho\u1ea3n vay m\u1edbi&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham v\u1ea5n \u00fd ki\u1ebfn chuy\u00ean gia thu\u1ebf ho\u1eb7c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 k\u00ea khai \u0111\u00fang, \u0111\u1ee7 ngay t\u1eeb \u0111\u1ea7u kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9, minh b\u1ea1ch h\u00f3a c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n c\u0103n c\u1ee9 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Theo \u0111\u00f3, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft khi \u0111\u1ed3ng th\u1eddi c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf. Vi\u1ec7c r\u00e0 so\u00e1t ch\u00ednh x\u00e1c c\u00e1c m\u1ed1i quan h\u1ec7 v\u00e0 giao d\u1ecbch ph\u00e1t sinh s\u1ebd gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n, Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" rel=\"nofollow noopener\" target=\"_blank\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a>:<\/span><\/strong><\/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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/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_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Vay_tien_cua_co_dong_co_phai_la_giao_dich_lien_ket_khong\"><\/span>Vay ti\u1ec1n c\u1ee7a c\u1ed5 \u0111\u00f4ng c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu kho\u1ea3n vay \u0111\u1ea1t t\u1ef7 l\u1ec7 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, v\u00e0 c\u1ed5 \u0111\u00f4ng \u0111\u00f3 l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thue_nha_mua_hang_hoa_cua_Giam_doc_co_phai_la_giao_dich_lien_ket_khong\"><\/span>Thu\u00ea nh\u00e0, mua h\u00e0ng h\u00f3a c\u1ee7a Gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i l\u00e0 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 giao d\u1ecbch kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ea1o n\u00ean quan h\u1ec7 li\u00ean k\u1ebft hay giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.                     <\/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=\"Giao_dich_thu_ho_chi_ho_giua_cac_ben_lien_ket_co_tinh_la_giao_dich_lien_ket_khong\"><\/span>Giao d\u1ecbch thu h\u1ed9, chi h\u1ed9 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 t\u00ednh l\u00e0 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 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 duy nh\u1ea5t \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb, d\u00f9 ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nhieu_khoan_vay_nho_le_moi_lan_chua_dat_nguong_quy_dinh_co_duoc_coi_la_giao_dich_lien_ket_khong\"><\/span>Nhi\u1ec1u kho\u1ea3n vay nh\u1ecf l\u1ebb, m\u1ed7i l\u1ea7n ch\u01b0a \u0111\u1ea1t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu t\u1ed5ng d\u01b0 n\u1ee3 vay c\u1ee7a c\u00e1c l\u1ea7n vay trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ed9ng d\u1ed3n \u0111\u1ea1t \u0111\u1ebfn m\u1ee9c quy \u0111\u1ecbnh, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, d\u00f9 t\u1eebng kho\u1ea3n vay ri\u00eang l\u1ebb ch\u01b0a \u0111\u1ee7 ng\u01b0\u1ee1ng.                    <\/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_he_lien_ket_nhung_khong_phat_sinh_giao_dich_trong_ky_tinh_thue_thi_co_duoc_xem_la_doanh_nghiep_co_giao_dich_lien_ket_khong\"><\/span>C\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf th\u00ec c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 doanh nghi\u1ec7p c\u00f3 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\tDoanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3. Theo nguy\u00ean t\u1eafc hi\u1ec7n h\u00e0nh, quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 hai y\u1ebfu t\u1ed1 song h\u00e0nh; ch\u1ec9 khi ph\u00e1t sinh giao d\u1ecbch th\u00ec m\u1edbi h\u00ecnh th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 k\u00ea khai.                    <\/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\": \"Vay ti\u1ec1n c\u1ee7a c\u1ed5 \u0111\u00f4ng c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, n\u1ebfu kho\u1ea3n vay \u0111\u1ea1t t\u1ef7 l\u1ec7 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, v\u00e0 c\u1ed5 \u0111\u00f4ng \u0111\u00f3 l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.\"\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\": \"Thu\u00ea nh\u00e0, mua h\u00e0ng h\u00f3a c\u1ee7a Gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i l\u00e0 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 giao d\u1ecbch kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ea1o n\u00ean quan h\u1ec7 li\u00ean k\u1ebft hay giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\"\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\": \"Giao d\u1ecbch thu h\u1ed9, chi h\u1ed9 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 t\u00ednh l\u00e0 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 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 duy nh\u1ea5t \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb, d\u00f9 ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Nhi\u1ec1u kho\u1ea3n vay nh\u1ecf l\u1ebb, m\u1ed7i l\u1ea7n ch\u01b0a \u0111\u1ea1t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, n\u1ebfu t\u1ed5ng d\u01b0 n\u1ee3 vay c\u1ee7a c\u00e1c l\u1ea7n vay trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ed9ng d\u1ed3n \u0111\u1ea1t \u0111\u1ebfn m\u1ee9c quy \u0111\u1ecbnh, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, d\u00f9 t\u1eebng kho\u1ea3n vay ri\u00eang l\u1ebb ch\u01b0a \u0111\u1ee7 ng\u01b0\u1ee1ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf th\u00ec c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 doanh nghi\u1ec7p c\u00f3 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\": \"Doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3. 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